...How Does the Sarbanes Oxley Act Relate to Internal Controls? Strayer University December 3, 2010 In order to have a full understanding of what Internal Controls are and how they relate to The Sarbanes Oxley Act, I decided to do a little research on Internal Controls, first. (Horngren, Harrison, and Oliver, 2009, pp. 380-384), defines Internal Controls as an organizational plan and all the related measures adopted by an entity to safeguard assets, encourage employees to follow company policy, promote operational efficiency, and ensure accurate and reliable accounting records. A business can achieve its internal control objectives by applying five components. Monitoring of controls, this can done by internal auditors or external auditors. Information system allows the organization to keep track of assets and measure profits and losses. Control procedures are designed to ensure that the business’s goals are achieved. Risk assessment is an assessment that help the company identify its amount of risk. All companies need internal control procedures. Companies should employ employees that are competent, reliable, and ethical. A business with good internal controls should never overlook important duties. All employees should have certain responsibilities and understand those responsibilities. There should also be separation of duties, this will limit fraud and promote accuracy of the accounting records. No one person should be responsible for every aspect...
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...An Ethical Analysis of Negligence In this paper, the author will describe the main differences among negligence, gross negligence, and malpractice in the medical field. In addition, the author will explain his opinion about this article and the facts described in it as well as the rationale used to form this opinion. Furthermore, the author will describe the importance of documentation in the medical field as well as how nurses should document when providing care while complying with legal and ethical requirements. Unintentional torts are the most common torts in the medical field. Torts are acts occurred without the tortfeasor intention to cause harm; however, some type of harm results from it. Torts are also actions committed unreasonably or disregarding the consequences, in legal terms this represents negligence (Judson & Harrison, 2010). According to Judson and Harrison (2010), negligence is an unintentional tort and a person is negligent when in similar circumstances he or she did not performed as expected from a reasonable person (Judson & Harrison, 2010). Defining gross negligence is a more complicated issue. According to Thornton (2006) the Texas Civil Practice and Remedies Code defines gross negligence as an act of omission that when viewed from the position of the actor at the time the omission occurred it shows a significant degree of risk and possible harm to others (Thornton, 2006). In addition, the actor is aware of the risks but proceeds disregarding the rights...
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...Bailie Welton English 201 The Research Paper Communication Generation Introduction The Internet is an ever-growing assortment of intricate webs of knowledge that capture all interests a person may have. As time has gone on, the Internet has grown into one of the leading ways to communicate with other people. Whether it is an Instant Message, E-mail, or wall posts, this generation has it all right at their fingertips. This type of technology gives one the chance to publicly share their information about both themselves and their daily lives to other online users and friends all across the world. Though this may sound like a wonderful piece of social technology, a huge number of problems have been linked to the children and teens of this newer generation and the Internet. Having the capability to spend a lot of time around a computer while still feeling social has led children and teens to have a mix of behavioral and communication problems in the real world. Not only that, but the Internet has become an instant catalog of faces and personal information that predators jump at the opportunity to use. Health issues and addictive behaviors are also a problem that is now manifesting itself in grade-schoolers who not only use the Internet as a social device but also as a source of daily entertainment. This new generation is quickly loosing its abilities to communicate and participate in the real world as the ever-growing cyber world continues to hold them captive. Paragraph...
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...studying biological issues have produced reports informing about the issues that surround us. For example, in tests that require human spacemen have been conducted using non-human animals for biological animal testing all over the world. Research has shown that about 100 million vertebrates are used for animal tests in the world every year; it has been reported that about 20 million rats were used within the United States for testing in 2001 (Hart, Wood, & Hart 35). This is alarming as far as animal protection issues are concerned. Animal rights organizations have however differed with these reports about the same issues raising havoc in matters of biological testing (Hunnicutt 65). This contradiction raises ethical issues in the field of scientific research requiring quick reconciliation of both groups to solve the problems of slowed critical medical researches; the Last Chance for Animals (LCA) and the Foundation for Biomedical Research (FBR) are an example of such differing research bodies. The Last Chance for Animals advocates for the abolition of the practise while FBR finds the practice legitimate and significant. This paper concentrates at the differing points of view of Last Chance for Animals and The Foundation for Biomedical Research, and provides a feasible neutral zone for both; it will also in details explain the benefit of the feasible solution. The Last Chance for Animals advocates that animal testing should be completely abolished. The LCA which is...
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...Borashan Randall Carter Jr. Ting-Jung Hsu Ya-Hui Hu University of La Verne October 12, 2011 Table of Contents * Abstract * Introduction * What is the moral responsibility of a leader * Why is the moral responsibility of a leader important * Principals of ethical leadership * Five ethical behaviors * The impact of unethical leadership in organizations * Examples of unethical leadership * Conclusion * References Abstract The purpose of this paper is to understand the principals and the differences between ethical and unethical leadership. The research area includes areas of the characteristics of ethical and unethical leaders, how they operate, what places them in either category, and how the theories translate into the real world. Some examples of questions raised are as follows: What it means to be ethical and unethical, how can one distinguish between the two, and do people like this exist in the real world. Based on the research and the answers a guideline is set to define the difference between the two types of leaders. Introduction There is no question that many companies have prompted to carry out the ethics issues, and they are also making a set of the organizational cultures. In the mean time, some companies, which have further view, are also providing ethics training to managers. Nowadays, business always needs to pay attention to ethics and leadership, and its ethics is not only established in the United State...
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...BISE – RESEARCH PAPER Analysis of Informal Communication Networks – A Case Study It is becoming more and more important for knowledge workers to increase their productivity. However, there is a general lack of (semi-)automated, IT-supported data collection and evaluation approaches that allow insights into the processes and structures of an enterprise’s internal networks and the activities of its knowledge workers. The article presents a prototype of an IT-supported instrument (“Social Badges”) that supports automatic collection of informal, personal interaction between (knowledge) workers within an enterprise. The authors’ aim is to introduce a novel approach which improves data quality over legacy methods. The approach uses Social Network Analysis (SNA) to make it easier for executives to analyze and manage informal communications networks. Its practical applicability is demonstrated by a case study. DOI 10.1007/s12599-008-0018-z The Authors Dr. Kai Fischbach Prof. Dr. Detlef Schoder Seminar for Business Informatics and Information Management University of Cologne Pohligstr. 1 50969 Cologne Germany {fischbach | schoder}@ wim.uni-koeln.de 1 Introduction If the formal organization is the skeleton of a company, the informal is the central nervous system driving the collective thought processes, actions, and reactions of its business units. (Krackhardt and Hanson 1993, p. 104) Both the volume and importance of knowledge workers are growing as industrialized countries...
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...Organizational Change of the Chrysler Corporation in the 1978 Bailout and Lee Iacocca Dustin T. Embler BA 401 Research Paper/Case Study Abstract In the year 1978 one of the United States largest corporations was on the brink of financial crisis, the Chrysler Corporation. Hundreds of jobs, billions of taxpayer dollars, and the success of an American company all lay in the balance. Chrysler was overcome in debt due to its subpar decision making, increasing government regulations, and inability to compete with its domestic and foreign competition. Nevertheless, a hero arrived when Lee Iacocca joined as President of Chrysler to aid to its recovery in such adverse times. Fighting his way through the United States legislation for financial assistance to save Chrysler, Iacocca is able to successfully get the necessary legislation passed that will not only help him keep the company afloat but to also change the entire organization into a successful and profitable business in a matter of years. History of the Chrysler Corporation and Lee Iacocca “The Chrysler Corporation was founded in 1925 by Walter P. Chrysler, a former railroad mechanic who rose through the ranks of GM to lead the highly successful Buick Division. Chrysler did not get along well with William Durant, the founder and head of GM, and eventually left to form his own company (Braun).” “Always short of capital in this capital-intensive business, Chrysler was forced to build its cars largely of purchased parts...
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...Psychology: Research and Practice 2009, Vol. 40, No. 6, 550 –556 © 2009 American Psychological Association 0735-7028/09/$12.00 DOI: 10.1037/a0016853 Electronic Medical Records: Confidentiality Issues in the Time of HIPAA Margaret M. Richards Cleveland Clinic Children’s Hospital With the application of the Health Insurance Portability and Accountability Act (HIPAA) in the medical community, new issues arise for psychologists in keeping documented records of patient visits. Confidentiality limits have broadened, making use of the electronic medical record more complicated for the psychologist practitioner, particularly when serving as part of a multidisciplinary team. As the electronic medical record (EMR) has become more prevalent in multiple settings, various researchers have examined the effectiveness of this record keeping system, with a focus on improving patient outcomes. The risks and benefits of implementing an EMR will be discussed, focusing on specific considerations for psychologists in regard to confidentiality and interdisciplinary collaboration. Keywords: Health Insurance Portability and Accountability Act (HIPAA), electronic medical record (EMR), confidentiality How much information is appropriate to place in an electronic medical record (EMR), especially when that record is accessible to professionals throughout an organization (i.e., a hospital setting)? This question has become an important topic of discussion and research as EMRs become...
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...Introduction This aim of this research review paper is to discuss the various types, causes and cost for medical errors. After reading this paper, the reader should be able to realize the importance of understanding the know how of medical errors and also understand how various interventions can be used effectively to prevent such errors. The paper also aims to stimulate critical thinking in terms of awareness about medical errors. I have worked in the critical care field for eight years in the past and have been a part of policy implementation with regards to medical errors. Most of the thoughts discussed in this paper are research-based, however, a few are from my personal and professional experiences working in the intensive care field. Causes of Medical Errors A. Diagnostic 1. Error or delay in diagnosis Failure to diagnose an ectopic pregnancy causing rupture and possible acute abdomen. The reason could be either because the obstetrician did not feel the need to order an ultrasound thinking the mild complain of pain to be insignificant to warrant an ultrasound or on the other hand, the radiologist fails to identify an ectopic pregnancy while performing an ultrasound, either due to incompetency or due to negligence. 2. Failure to employ indicated tests Failure to check blood glucose levels for a known hypertensive patient who presented with altered or loss of consciousness. Delayed checking of blood sugar was found to be 20mg/dl] 3. Use of outmoded tests...
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...IHR 1 Methadone: The Introduction of Harm Reduction IHR 2 As I began thinking about what topic covers a multitude of citizens and is a significant issue and problem that affects the justice system here in the United States, almost automatically I was drawn to my deep passion for recovery based solutions to drug and alcohol addictions. I have found my experiences in recovery, to repeatedly be surrounded with the pain of those whom have suffered and are still suffering from effects of their addiction(s). Many addictions have grown out of the same medications that when used properly, provided the relief sought to provide pain maintenance and therefore relief of such pain. I firmly believe that without some form of spiritual maintenance, recovery- both physical and mentally- is an endless merry go-round of medical doctors and drug dealers. As a recovering addict/alcoholic myself, my daily walk exposes me to the ever increasing ideology, of not only addicts, but the public at large, to the thought process of finding relief for every day undesirable thought and undesirable actions (according to some), to be the quick fix, which historically has been called the “magic pill” or “magical elixir” cure. In the near future, I plan to be a recovery counselor and placement specialist. I hope to be able to provide some experience based direction, on the path of recovery, to those whom still suffer. I felt the need to understand not only the options being provided for said addictions...
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...Marijuana Legalization: The War on Drugs and Criminal Law Howard R. Burke Strayer University Abstract This research will point out that the United States’ current policy on drug prohibition, the so called “War on Drugs,” is ineffective. The current draconian prohibition policies against drug consumption may actually increase their use. As well, contrary to claims made by current drug policy supporters, increased drug enforcement can reduce public safety and compound the individual and social costs of drug use. The U.S. drug policy, born over a hundred years ago, has gone through several transformations becoming more voracious with each new invocation. The War on Drugs is an expensive and failed concept which has incorporated racism in its administration, increased crime rates, imposed harsh sentences for nonviolent offenses, facilitated police corruption and aggressively eroded civil liberties. Table of Contents INTRODUCTION Introduction to the Problem Background of the Study Statement of the Problem Purpose of the Research Research Questions Significance of the Research Assumptions and Limitations Organization of the Remainder of the Study LITERATURE REVIEW CONCLUSIONS AND RECOMMENDATIONS Marijuana Legalization: The War on Drugs and Criminal Law INTRODUCTION The United States has conducted a long experiment of drug prohibition. The prohibition of marijuana and other illicit drugs has only...
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...Evidence-Informed Practice: An Evaluation of the David Bennett Inquiry Report In this essay I will evaluate the David Bennett Inquiry Report, which was set up by the North, Suffolk and Cambridgeshire Strategic Health Authority (NSCSHA) to investigate the death of Mr David Bennett. I will define evidence-informed practice (EIP) and summarise the inquiry report. I shall highlight and critically analyse some of the key issues raised in the report in relation to ethnic minority issues. Finally, I will discuss the implications of evidence-informed practice for social work as well as my own future practice. EIP in social work began in the early 1990s when contemporary writers Geraldine MacDonald and her colleagues wrote articles very much in contrast to earlier reviews; they looked at results from studies such as quasi-experimental studies and client opinion studies about the effectiveness of social work practice. This led to good outcomes for social work practice (Webber, 2011) [Online]. Evidence-informed practice in social work has been described as: ‘Evidence based social care is the conscientious, explicit and judicious use of current best evidence in making decisions regarding the welfare of those in need of social services.’ (Sheldon and Chilvers, 2000, p.5, adapted from Sackett et al., 1996 cited in Webber, 2011, p.3) Webber (2011) and Sheldon and Chilvers (2000, p.5, adapted from Sackett et al., 1996 cited in Webber, 2011, p.3) both define EIP as using effective interventions...
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...Research Paper Adam Pajerski Advanced Logistics BUS 698 Matthew Keogh May 12, 2014 This paper shall discuss the opportunities that exist to improve supply-chain activities; how to better align logistics and the company’s strategic plan, to integrate the supply-chain. In order to improve the movement of goods; identify challenges in integration of suppliers and manufacturers in the logistics management; companies must be willing to adjust their practices to current circumstances affecting supply-chain. Many processes exist on the market today that companies can adopt to increase their values, which affects the supply-chain management on organizational level; and financial implications by reviewing some of the best practices available on the market and improving their own supply-chain management. I have not worked directly in supply chain management for many years however; I spent over 22 years in Logistics on active duty in the United States Air Force and decided to enroll in the MBA program in Organizational Management at Ashford. Furthermore, since there is a lack of experience in a particular supply chain management, this paper will instead break down a theoretical focal company’s strategic management overall and the theories of strategic management of supply chains in particular and how they need to support each other. The three levels of supply-chain that companies used to survive and operate in business are strategic, tactical, and operational. Organization make...
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...was/were the firm(s) investigated for antitrust behavior? The Justice Department and the states believe that Microsoft has used its monopoly in operating system software to protect its dominance and eliminate competitors. The government says that in the long run, consumers will be harmed, because there will be less competition and fewer choices. More specifically, the government contends that Microsoft has engaged in actions to preserve its Windows monopoly that violate antitrust laws. The government also maintains that the company has used the power of its Windows monopoly to attempt to monopolize the market for Internet browsing software. In addition, government lawyers allege that the company has committed other anti-competitive acts. Microsoft contends that it is simply trying to innovate its products. The company contends that its actions are legal and says that there's no grounds of consumer indignation over the practices that the government is targeting. If the government wins at the trial court, it has already specified that it wants Microsoft to cancel contracts deemed exclusionary. In addition, the government wants Microsoft either to strip out its Internet browsing technology from Windows 98 or to include a rival browser made by Netscape Communications Corp. The plaintiffs alleged that Microsoft abused monopoly power on Intel-based personal computers in its handling of operating system sales and web browser sales. The issue central to the case was whether...
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...Purpose - The purpose of this paper is to examine the business case for ethnic diversity in the British National Health Service (NHS). It seeks to contextualise issues around diversity within the current political environment, and identify the barriers to diversity in the NHS. The business case has been very strongly argued as justification for introducing both managing diversity and equal opportunity initiatives - here the paper examines the inconsistencies of using that argument, and maintains that the only justification worth presenting is that based on (deontological) moral arguments. Design/methodology/approach - The paper is conceptual in nature exploring the respective cases for diversity using a broad range of the available literature brought together as part of a rapid evidence assessment. It does so in order to make some far-reaching claims about the future justifications for active diversification of senior management in key public sector institutions. Findings - The distinctions between the business and moral cases are false, in that both have ethical reference points. However, the business case is not only difficult to translate to public sector institutions; there are also evidential problems with its adoption. In light of this the conclusion here is that the moral (deontological) case is the only one that has any long term value for proponents of diversity. Originality/value - The value of this paper is that it examines the confusion that surrounds different cases...
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