...Advanced Auditing Shams Kamal Assignment 1 Professor Whisenant MEMORANDUM September 14, 2011 TO: Johnny Whisenant FROM: Shams Kamal SUBJECT: Summary of John C. Coates article, “The goals and the promises of Sarbanes-Oxley Act”. On July 25, 2002 the date when stock market indices were making a new history against over publicized corporate scandals, bankruptcy and accounting misstatements, the new legislation “The Public Committee Accounting Reform and Investor Protection Act of 2002” widely known as Sarbanes Oxley Act was passed by the congress in response to investment company abuses. On the article, “The goals and the promises of Sarbanes-Oxley Act”; John C. Coates, professor of Harvard law & economics school analyzed the pre and post Sarbanes Oxley era and the pros and cons of the SOX legislation. In addition, he recommended that by reconstituting governance and accountability of PCAOB, implication of Sarbanes Oxley can be more effective to safeguard net long term socioeconomic market gain. While discussing about the enforcement in pre Sarbanes Oxley era, Coates pointed out the previous laws and regulations lacked effective implementation of corporate governance. With the threat of systematic corporate misstatements, frauds and rise in significant class action suits, in the pre SOX era investors’ confidence were dramatically declining. As in such scenarios in last decade, Coats...
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...Active Learning in Higher Education http://alh.sagepub.com/ Improving student engagement: Ten proposals for action Nick Zepke and Linda Leach Active Learning in Higher Education 2010 11: 167 DOI: 10.1177/1469787410379680 The online version of this article can be found at: http://alh.sagepub.com/content/11/3/167 Published by: http://www.sagepublications.com Additional services and information for Active Learning in Higher Education can be found at: Email Alerts: http://alh.sagepub.com/cgi/alerts Subscriptions: http://alh.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav Citations: http://alh.sagepub.com/content/11/3/167.refs.html >> Version of Record - Oct 26, 2010 What is This? Downloaded from alh.sagepub.com by guest on December 16, 2012 Article Improving student engagement: Ten proposals for action Nick Zepke and Linda Leach Abstract Active Learning in Higher Education 11(3) 167–177 © The Author(s) 2010 Reprints and permission: sagepub. co.uk/journalsPermissions.nav DOI: 10.1177/1469787410379680 alh.sagepub.com School of Educational Studies, Massey University, New Zealand Since the 1980s an extensive research literature has investigated how to improve student success in higher education focusing on student outcomes such as retention, completion and employability. A parallel research programme has focused on how students engage with their studies and what...
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...Cody Braud Section 50 English 2000 22 April 2015 Police Brutality: Who’s To Blame? I. Introduction It’s a routine traffic stop, and the police officer is slowly approaching your car. You are asked to step out of the car to speak with the officer, but you are disturbed by the officer’s tone. The two of you begin to talk, and the officer begins to accuse you of violations you think you did not commit. Talking turns into arguing, and arguing turns into something much worse. Now you find yourself in handcuffs, and pinned to the cold, blue hood of the officer’s car even though you are now trying to obey every order. The officer does not care and begins to assault you. Moments later you are lying on the ground defenseless while the officer is calling for back up, and your worse nightmare has come true. Now what if I told you that the scenario you have read could have been avoided? That same officer had complaints filed against him, but nothing was ever done about it. Approximately 33% of officers are convicted of their crimes that commit police brutality meaning a staggering 67% are let back in the streets (Web). With more officers not being convicted of their crimes, there has been a steady rise in police brutality. This tells society that this behavior amongst the police has been accepted by the by the bureaucratic systems that oversee local law enforcement. Too many people around the country are being mistreated and killed by officers because of their misjudgment or their...
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...Senior Research Project: Is the right to bear arms ethical? Lucas Van Duyn Senior Seminar: Business Ethics Dr. Jewe July 31, 2012 Introduction to the Project: In the United States, research into firearms and violent crime is fraught with difficulties, associated with limited data on gun ownership and use, firearms markets, and aggregation of crime data. Research studies into gun violence have primarily taken one of two approaches: case-control studies and social ecology. Gun ownership is usually determined through surveys, proxy variables, and sometimes with production and import figures. In statistical analysis of homicides and other types of crime, which are rare events, these data tend to have poison distributions, which also presents methodological challenges to researchers. (Just Facts, 2010) Americans own an estimated 270 million firearms, approximately 90 guns for every 100 people. In 2009, guns took the lives of 31,347 Americans in homicides, suicides and unintentional shootings. This is the equivalent of more than 85 deaths each day and more than three deaths each hour. 66,769 Americans were treated in hospital emergency departments for non-fatal gunshot wounds in 2009. Firearms were the third-leading cause of injury-related deaths nationwide in 2009, following poisoning and motor vehicle accidents. Between 1955 and 1975, the Vietnam War killed over 58,000 American soldiers – less than the number of civilians killed with guns in the U.S. in an average...
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...The biology of leadership The relation between leadership, psychopathy and hormones Master thesis Economics and Business 8th of August 2012 Name student: Ricardo Westendorp Student number: 294819rw Supervisor: Wouter van den Berg The biology of leadership PREFACE Around October, 2011, I started looking for a subject to graduate on, when a neuro-economical subject, involving the connection of leadership to psychopathy and hormones, crossed my path. I had to jump into it, because this subject matched the field I am interested in. Now, 8 months later, I present you my final work and I have enjoyed working on it. I have to be honest, this product would not have been able to be written if it wasn’t for the help of certain people. Therefore, I would like to use this section, to show my gratitude to some people, that helped me along the way. First of all, I thank the Erasmus School of Economics, for providing the financial support for this research. This research would definitely not have been possible, without the financial support of the ESE. Secondly, I would like to thank my supervisor, Wouter van den Berg, who has supported me, guided me and who has contributed intellectually. I would also like to thank Kashin Hau, who has made great contributions to the construction of the leadership questionnaire. Also, I would like to thank Sarstedt, who provided 500 saliva tubes. I am very thankful for the help of my parents. A great contribution has been made by my parents, Wim Westendorp...
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...Lyne(2001);Albrecht and Sack(2000);Coate et al.(2003) Jeacle: colourful accountant linked to corporate collapses 1.07 Moral agency Biddle(2006) Value creation - key to maintain high standards Moral agent - refer to individual making moral judgement for others Moral agent theory based on concept " act appropriotely and professionally" 1.08 Technical functions and social impact Understanding A/cting A/cting defination - Macquarie Dictionary - Technical practice - bookkeeping Not Prefect def - AAA(American A/cting Association) -communication skill… 1.09 Social impact of A/cting + impact - based on historic A/cting info professional capabilities - technical knowledge,soft skill & experience 1.10 Social impact example - A/cting and the GFC "mark-to market" Lonergan (2009) - if A/cting causative factor in GFC 2008/2009 1.11 Q 1.1 Logergan 'standard setters'slow reaction only cause GFC ? NO How wisdom come out? - experience /knowledge Distinguishing feature - building relevant wisdom over time Parker et al. (1989) - induce other behaviour Miller(1994) - intrinsically and inredeemable social impact IMPACT Macro level: all types of business to gain power,control…… Micro level: achieve on the motivation and behaviour 1.12 Carnegie and Napier(1996) - X accept a/cting as a 'value-free body"…… NSW WATER "RIPOFF" 1.13 Shows how a/cting info prepared and used in ways to produce outcomes that could cause changes in society. Case 1.1 1.11 Theoretical analysis of social impact example Fig1.1 ...
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...Lyne(2001);Albrecht and Sack(2000);Coate et al.(2003) Jeacle: colourful accountant linked to corporate collapses 1.07 Moral agency Biddle(2006) Value creation - key to maintain high standards Moral agent - refer to individual making moral judgement for others Moral agent theory based on concept " act appropriotely and professionally" 1.08 Technical functions and social impact Understanding A/cting A/cting defination - Macquarie Dictionary - Technical practice - bookkeeping Not Prefect def - AAA(American A/cting Association) -communication skill… 1.09 Social impact of A/cting + impact - based on historic A/cting info professional capabilities - technical knowledge,soft skill & experience 1.10 Social impact example - A/cting and the GFC "mark-to market" Lonergan (2009) - if A/cting causative factor in GFC 2008/2009 1.11 Q 1.1 Logergan 'standard setters'slow reaction only cause GFC ? NO How wisdom come out? - experience /knowledge Distinguishing feature - building relevant wisdom over time Parker et al. (1989) - induce other behaviour Miller(1994) - intrinsically and inredeemable social impact IMPACT Macro level: all types of business to gain power,control…… Micro level: achieve on the motivation and behaviour 1.12 Carnegie and Napier(1996) - X accept a/cting as a 'value-free body"…… NSW WATER "RIPOFF" 1.13 Shows how a/cting info prepared and used in ways to produce outcomes that could cause changes in society. Case 1.1 1.11 Theoretical analysis of social impact example Fig1.1 ...
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...O Foreword About OWASP About OWASP The Open Web Application Security Project (OWASP) is an open community dedicated to enabling organizations to develop, purchase, and maintain applications that can be trusted. At OWASP you’ll find free and open … • Application security tools and standards • Complete books on application security testing, secure code development, and security code review • Standard security controls and libraries • Local chapters worldwide • Cutting edge research • Extensive conferences worldwide • Mailing lists • And more … all at www.owasp.org All of the OWASP tools, documents, forums, and chapters are free and open to anyone interested in improving application security. We advocate approaching application security as a people, process, and technology problem, because the most effective approaches to application security require improvements in all of these areas. OWASP is a new kind of organization. Our freedom from commercial pressures allows us to provide unbiased, practical, cost-effective information about application security. OWASP is not affiliated with any technology company, although we support the informed use of commercial security technology. Similar to many open-source software projects, OWASP produces many types of materials in a collaborative, open way. The OWASP Foundation is the non-profit entity that ensures the project’s long-term success. Almost everyone associated with OWASP is a volunteer, including the OWASP Board, Global Committees...
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...language and sexuality that incorporates insights from feminist, queer, and sociolinguistic theories to analyze sexuality as a broad sociocultural phenomenon. These intellectual approaches have shown that research on identity, sexual or otherwise, is most productive when the concept is understood as the outcome of intersubjectively negotiated practices and ideologies. To this end, an analytic framework for the semiotic study of social intersubjectivity is presented. (Sexuality, feminism, identity, desire, queer linguistics.)* I N T R O D U C T I O N Within the past decade the field of language and sexuality has emerged as an important area of research within sociolinguistics, linguistic anthropology, and socially oriented discourse analysis. To be sure, research on a wide variety of sexual topics had been conducted within disparate language-centered fields for at least 30 years, but such studies tended not to engage with broader theoretical concerns about sexuality. Instead,...
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...The Howard Journal Vol 45 No 2. May 2006 ISSN 0265-5527, pp. 129–140 Restorative Final Warnings: Policy and Practice DARRELL FOX, MANDEEP K. DHAMI and GREG MANTLE Darrell Fox is Consultant Social Worker, Havering Youth Offending Service, London Borough of Havering; Mandeep K. Dhami is Lecturer in Criminology, Institute of Criminology, University of Cambridge; Greg Mantle is Reader in Social Work, Institute of Health and Social Care, Anglia Ruskin University Abstract: This article explores the diversionary measure of restorative final warnings within the context of the youth justice system. We examine the philosophy and rationale of the new era in cautioning and discuss the potential practice implications since its implementation in 2000, under the statutory legislation within the Crime and Disorder Act 1998. To date there has been very little research or academic debate on the new system of police cautioning of youth. Additionally, as final warnings develop a greater association with restorative justice practices, we explore how this ‘pre court’ intervention has the potential to broaden oppressive and discriminatory practices within the youth justice system in relation to particular societal groups. We will begin by explaining how police cautioning of youth has changed with the implementation of the Crime and Disorder Act 1998 and then explore contemporary police practices and outcomes regarding youth and the restorative final warning scheme. We will highlight the conflicting...
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...The current issue and full text archive of this journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? Kim Langfield-Smith Monash University, Melbourne, Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and prior review papers of the adoption and implementation of SMA or SMA techniques are reviewed. As well as assessing the extent of adoption of SMA and the reasons underlying an apparent low adoption rate, the role of accountants in adopting and implementing SMA is considered. Finally, the success or otherwise of SMA is discussed. Findings – SMA or SMA techniques have not been adopted widely, nor is the term SMA widely understood or used. However, aspects of SMA have had an impact, influencing the thinking and language of business, and the way in which we undertake various business processes. These issues cut across the wider domain of management, and are not just the province of management accountants. Research limitations/implications – There is limited value in conducting future surveys of the adoption and implementation of SMA or SMA techniques. Rather, the focus should be on how SMA-inspired techniques and processes diffuse into general...
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...health promotion and the medical and social sciences (e.g. sociology and psychology). It is a vague concept; it is multidimensional and theoretically incorporates all aspects of an individual's life. Quality of life has also been defined as the `output' of the inputs of the physical and the spiritual (Liu 1974); as the degree to which a person accomplishes life goals (Cella and Cherin 1987); and even quantified crudely as a formula in which quality of life (QL) is a product of one's natural endowment (NE) and the effort made on one's behalf by the family (H) and society (S), such that QL ]] NE ]] H ]] S (Shaw 1977). The meaning of the concept of quality of life is thus arguably dependent on the user of the term, his or her understanding of it, and his or her position and agenda in the social and political structure (Edlund and Tancredi 1985): `Quality of life is a vague and ethereal entity, something that many people talk about, but which nobody very clearly knows what to do about' (Campbell et al. 1976). In view of its multitude of usages, it has been suggested that the term `quality of life' is so misused that it should be banished from our lexicon (Annas 1990). Health-related quality of life Research on valued states of existence has reported that health is the most valued state (Rokeach 1973; Kaplan 1993a), and there is a rapidly expanding literature on `health-related...
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...its “Color and Comfort by Chemistry” management vision. As a responsible corporate citizen, DIC is also working to contribute to environmental and social sustainability. Color and Comfort by Chemistry The DIC WAY Through unceasing innovation, the DIC Group strives to create new value directed at sustainable development for its customers, society and the environment. • We shall hone our sensitivity to changes in society and be aware of our mission to always be ahead of the times. • We pledge to incorporate the concepts of social and environmental sustainability into our corporate activities. • We vow to strive constantly to hone “The DIC SPIRIT.” • We shall respect the autonomy and initiative of each individual employee in applying his or her talents to the pursuit of our values and the realization of our vision. Contents 1 — Consolidated Financial Highlights 2 — To Our Stakeholders 3 — An Interview with Yoshiyuki Nakanishi 6 — Special Feature: New Medium-Term Management...
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...DESK RESEARCH TO EXAMINE THE INFLUENCE OF MARKETING AND ADVERTISING BY THE ALCOHOL INDUSTRY ON YOUNG PEOPLE’S ALCOHOL CONSUMPTION Research prepared for the World Health Organization by the Centre for Social Marketing at the University of Strathclyde Emma Cooke, Gerard Hastings and Susan Anderson March 2002 Acknowledgements For acquisition and translation of international data: Jill Bain, Marina Biniari, Liliana Carcamo and Ingrid Kajzer. For comments on the final draft: Anne Marie MacKintosh For administrative support: Kathryn Angus and Aileen Paton. CONTENTS Page No 1.0 INTRODUCTION 1 2.0 MANAGEMENT SUMMARY 2 3.0 METHODOLOGY 4 4.0 RESULTS 7 4.1 Advertising 7 4.1.1 Econometric Studies 7 4.1.2 Consumer Studies 11 4.2 Other Forms of Marketing 15 4.3 Developing and Transitional Countries 21 REFERENCES 25 1.0 INTRODUCTION At the World Health Organization Ministerial Conference on Young People and Alcohol in Stockholm (February 2001) considerable concern was expressed about the nature and pervasiveness of advertising and marketing by the alcohol industry. Explicit examples were shown of alcohol promotion exploiting the themes of sexual, sporting and lifestyle success, often in direct violation of advertising codes. Furthermore, many of the advertising examples displayed images of excessive consumption. In addition, the Conference noted...
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...QUESTIONS ON HAPPINESS Classical topics, modern answers, blind spots Ruut Veenhoven ¹ in : F. Strack, M Argyle, & N. Schwarz (eds) 'Subjective wellbeing, an interdisciplinary perspective', Pergamon Press, 1991, London, pp 7-26 1. INTRODUCTION Happiness is a longstanding theme in Western thought. It came under scrutiny in the following three periods: (1) Antique Greek philosophy; (2) Post-Enlightenment WestEuropean moral philosophy, Utilitarianism in particular; and (3) Current Quality-of-Life research in the rich welfare states. Printed reflections on all this contemplation now fill a hundred meters of bookshelves. This paper takes stock of the progress made on seven classical topics. Are we now any wiser? Or is Dodge (1930) right in his contention that “the theory of the happy life has remained on about the same level that the ancient Greeks left it”? This inventory will differ from the usual review articles. The focus will not be on current technical research issues, but rather on the broader questions that prompted the enquiry. Furthermore, the aim is not only to enumerate advances in understanding, but also to mark the blind spots. The following issues will be considered: 1. What is happiness? 2. Can happiness be measured? 3. Is unhappiness the rule? 4. How do people assess their happiness? 5. What conditions favour happiness? 6. Can happiness be promoted? 7. Should happiness be promoted? These scientific issues do not emerge in a social vacuum, but are rooted in broader...
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