...their own decisions by professional judgments to avoid possible threatens to independence. This is a case study report of Case 3-45, which is the best case to get a better understanding of these difficult situations that relate to auditors' independence. This report is presented in three parts: case introduction, case 1 analysis, case 2 analysis, conclusion and further study. In case introduction part, the firm and case overview is briefly introduced. In following two parts, case 1 analysis and case 2 analysis, include the detailed case overview, analysis according to AICPA rules and references, and opinions over each case. In the final conclusion and further study, the report reaches to the conclusion of Case 3-45 and develops the further study suggestions. Case Introduction In Case 3-45, the main office of a public accounting firm, charged by partners, has met two difficult situations that may impair the firm’s independence. Don Moore and Mary Reed are two professional staff, who, respectively, are involved in a specific situation with “covered member” and “direct and indirect financial interest” issues that make the situations difficult to deal with. The difficulties in this case analysis are to judge the essence of the relationship between staff member and related personnel and the nature of the financial interest. By analyzing their independence in appearance and independence in mind...
Words: 1620 - Pages: 7
...©2000−2007 BookRags, Inc. ALL RIGHTS RESERVED. The following sections of this BookRags Premium Study Guide is offprint from Gale's For Students Series: Presenting Analysis, Context, and Criticism on Commonly Studied Works: Introduction, Author Biography, Plot Summary, Characters, Themes, Style, Historical Context, Critical Overview, Criticism and Critical Essays, Media Adaptations, Topics for Further Study, Compare &Contrast, What Do I Read Next?, For Further Study, and Sources. ©1998−2002; ©2002 by Gale. Gale is an imprint of The Gale Group, Inc., a division of Thomson Learning, Inc. Gale and Design® and Thomson Learning are trademarks used herein under license. The following sections, if they exist, are offprint from Beacham's Encyclopedia of Popular Fiction: "Social Concerns", "Thematic Overview", "Techniques", "Literary Precedents", "Key Questions", "Related Titles", "Adaptations", "Related Web Sites". © 1994−2005, by Walton Beacham. The following sections, if they exist, are offprint from Beacham's Guide to Literature for Young Adults: "About the Author", "Overview", "Setting", "Literary Qualities", "Social Sensitivity", "Topics for Discussion", "Ideas for Reports and Papers". © 1994−2005, by Walton Beacham. All other sections in this Literature Study Guide are owned and copywritten by BookRags, Inc. No part of this work covered by the copyright hereon may be reproduced or used in any form or by any means graphic, electronic, or mechanical, including photocopying, recording...
Words: 37224 - Pages: 149
...Gilliland-Moore Wines A Business Proposal to Suggest Employee Recruitment and Selection Prepared for Annetta Cherne Human Resource Director Gilliland-Moore Wines Prepared by Ronald D. Mosely Jr. University of Phoenix Industrial – Organizational Consultant Iwamoto, Crews, Coe Consulting February, 03, 2014 Proposal Number: GMW - 004 Gilliland-Moore Wines A Business Proposal to Suggest Employee Recruitment and Selection Executive Summary Background Gilliland - Moore Wines is a California winery, that has built a successful business in the spirits industry. Gilliand – Moore Wines success dates back 20 years and had a meager start in California and Oregon. Throughout the 20 year period Gilliand – Moore Wines has been able to expand throughout the western hemisphere and gain national recognition through public offerings and winning well - known competitions in the wine industry. Recently, Gilliand – Moore Wines has experienced rapid growth and are looking to expand its local reach into a nation – wide distribution. Objective Currently Gilliand – Moore wines has been corresponding with Iwamoto, Crews, Coe Consulting to find a solution to their current recruitment and personnel selection predicament. This current correspondence will offer a final proposal to this predicament in the form of offering resolution...
Words: 1540 - Pages: 7
...Executive Summary The following case study analysis examines the Chattanooga Ice Cream division’s recent failures in light of Stay & Shop’s recent decision to replace CIC with Sealtest in all of their Southeast Stores. It will shed a light on the dysfunctions and shortcomings of the team and their leader. A comprehensive analysis will follow and break down where CIC has failed both within the company and in the marketplace. After an examination and analysis is complete, I will offer a series of recommendations that must be made in order to bring CIC back to profitability and relevance. Introduction Chattanooga Ice Cream is in trouble. They have suffered from a lack of leadership, poor management, lack of marketplace knowledge and a dysfunctional team. Due to these reasons, they have found themselves in a position where their third-largest customer, Stay & Shop, has decided to replace them with the Sealtest line in all of their southeast region supermarkets within the next 90 days. This decision has caused the company, and their leader, Charlie Moore, to go into panic mode in an attempt to keep the business afloat, while also increasing revenue and expanding the product line while facing external stressors that include the competition introducing premium and “mix-in” flavors and the sagging consumption of ice cream. The Issues and Problems After a lengthy review of the case study, I have come to recognize three distinct problems that CIC faces. They have an unclear...
Words: 2373 - Pages: 10
...The Other Wes Moore Analytical Analysis The book “The Other Wes Moore” tells the story of two boys living in Baltimore who shares similar backgrounds within the same community, as well as having identical names as well. The Author Wes Moore came from a family that was well educated and graduated from 4 year colleges. The other Wes Moore’s mother had an associate’s degree but had to drop out of college due to the lack of government funding. The difference in education in each Wes Moore’s family showed them each how they should obtain success in a way. The Author Wes Moore displayed in the book that education was the key to all future success and without it you there wasn’t much to life. Educational funding from the government is great but The Author showed that there should always be a backup plan in case the funding runs out. In the book it wasn’t luck that determined the fates in each Wes’s life but a matter of education in each one’s life that made them who they are today. Education is a very important part of future success as seen in the life of the Author Wes Moore. His mother cared about her kid’s education and future so she made a sacrifice and placed her kids into private school because that’s where she attended school and it was known for a better performance level .The Author Wes Moore’s mother wanted her kids to have a great education like she had so they could be successful in life .She made many hard decisions such as sending The Author off to military school only...
Words: 541 - Pages: 3
...In February 1998, Sutton Moore fell through a deck when he was visiting Jonathan and Kelly Hambrick. Moore was a guest of the Hambricks who rented a house, that was owned and maintained by Dennis Huard and his spouse. The Huards indicated that they maintained the deck regularly, claiming to replace rotten posts in 1995, and a broken step in 1997. The Hambricks had not noticed or reported any problems with the deck, so Moore sued the Huards for negligence. STATEMENT OF LEGAL ISSUE Were the defects of the rotten deck disclosed to the Hambricks? LEGAL ARGUMENT OF THE HAMBRICKS The Hambricks argued that the disclosure of all major/minor defects was improper. In support of their argument, the Hambricks mentioned that neither Dennis nor his...
Words: 948 - Pages: 4
...or wrong. By pointing the students in the right direction and introducing entrepreneurial programs, as part of the school curriculum they have a stronger objective to attain. Such programs as “Reviving Middle Grades Education by Returning to Fundamentals” and “Corps Values” are designed to assist students with purpose. The effects of funding these entrepreneurial programs would allow students to show how the revitalization of education in America is most effective. Strengthening the future generation is imperative, presenting the individual student with aspiration of confidence, potential, character, and self-esteem will allow the student to grow in the right direction for the future generation. Furthermore, connecting these entrepreneurial programs directly to students’ education would demonstrate how vital important it is and how they can make a difference within the community because it directly involves revitalizing society. There are volumes of disadvantaged students that live in major inner cities throughout the United States such as Baltimore City, Maryland. In the story “The Other Wes Moore: One Name, Two Fates,” the author Wes Moore has written true-life stories of his youth that correlates with the other Wes Moore that lived in his neighborhood. By funding the entrepreneurial programs, students would learn “the difference between failures or successes, which we become more...
Words: 1231 - Pages: 5
...Literary Analysis Rough Draft of Happiness I. Introduction: The Other Wes Moore is a story about two boys with similar backgrounds and similar situations, growing up in similar neighborhoods. In fact, at first glance, the reader might be compelled to view these boys as the same, and wonder what caused their lives to end up so differently. To that question the answer is easy – the boys had one major difference that drastically influenced their futures: their mothers. Thesis: Wes Moore wrote The Other Wes Moore to show that if children do not have strong parental figures they will not be successful in life. Body Paragraph 1: A. Topic sentence: There are several situations in which Wes’s mother, Mary, does not provide the guidance that her son so desperately needs. B. Context: After skipping school and partying with his friends, Wes comes back to his house visibly intoxicated. Mary and her boyfriend seem to think that Wes’ state is pretty entertaining, and they make fun of him for it. Quote: “Mary laughed, watching him squirm. ‘Well, at least now you know how bad it feels and you will stay away from drinking,’ she said” (Moore 62). C. Evaluation (3-4 sentences) – evaluate quote and link back to your thesis statement: Instead of providing some sort of punishment, or even sitting Wes down and talking to him about his substance use, Mary brushes off the situation. Mary chose to ignore Wes’s substance abuse because she didn’t think it was a big deal. Instead, she allowed...
Words: 1014 - Pages: 5
...Using material from item A and elsewhere assess the contribution of functionalism to our understanding of the role of education. Functionalism is based on the view that society is a system of interdependent parts held together by a shared culture or value consensus (agreement) amongst individuals as to what values or norms are important in society. Therefore they take a positive view of the education system. As item A suggests they see it as a form of secondary socialism essential to maintaining society i.e. the values and norms transmitted by social institutions and groups which build upon those learnt in the family (primary socialism). The French sociologist Emile Durkheim (1903) identifies the two main features of education as the creation of social solidarity and the teaching of specialist skills which are both essential for life in society and work. The American functionalist Talcott Parsons (1961) sees society as one based on the principle of meritocracy unintentionally highlighting the inequality of how those they see as ‘the naturally more talented’ get the best jobs over others. In addition to this Kingsley Davis and Wilbert Moore (1945) also see education as the means for selection and role allocation but focus on the relationship between education and inequality amongst individuals. Similarly to the point, Peter Blau and Otis Duncan argue that a modern economy depends on the prosperity constant growth of using its ‘human capital’ and its workers skills...
Words: 1412 - Pages: 6
...figures, the graphics pop up on the screen (across images from movies, tourist travel films of the countries, and other archival footage: 381 in Germany, 255 in France, 165 in Canada, 68 in the UK, 65 in Australia, 39 in Japan, and 11,127 in the USA. this particular source strengths Moore's position because he shows actual statistics on the screen. Interview source: Michael Moore uses interviews as a source for his film. He keeps the cinema verite style moving: we keep seeing the people he is interviewing and hear him ask the questions before they answer them. He finds two people in bars and asks them if they lock their doors. Nope. He learns that both of them have suffered break-ins. But do they lock their doors now? Nope. Then Moore is standing outside, looking around confused. He is in Toronto, and he is obsessed with this idea of people not locking their doors. Then he strengthens his this part of the film by approaching a guy at a sidewalk café. “You don’t lock your doors?” Nope. The guy explains, “You think as Americans the lock is keeping people out of your place. We as Canadians see...
Words: 1543 - Pages: 7
...| | ASSIGNMENT COVER SHEET(adapted for LAW1100 major essay submission purposes) | UNITCode: LAW1100TITLE: Legal Framework I | NAME OF STUDENT (PRINT CLEARLY) fisher shane FAMILY NAME FIRST NAME | STUDENT ID. NO.10104032 | NAME OF LECTURER (PRINT CLEARLY)brad moore | DUE DATE18/4/2011 | Topic of assignmentDuty of Care IN THE LAW OF NEGLIGENCE | Group or tutorial (if applicable) | Courselegal framework 1100 | Campusmt lawley | I certify that the attached assignment is my own work and that any material drawn from other sources has been acknowledged. Copyright in assignments remains my property. I grant permission to the University to make copies of assignments for assessment, review and/or record keeping purposes. I note that the University reserves the right to check my assignment for plagiarism. Should the reproduction of all or part of an assignment be required by the University for any purpose other than those mentioned above, appropriate authorisation will be sought from me on the relevant form. | OR, if submitting this paper electronically as per instructions for the unit, place an ‘X’ in the box below to indicate that you have read this form and filled it in completely and that you certify as above. Please include this page in/with your submission. Any electronic responses to this submission will be sent to your ECU email address (or, where relevant, the digital dropbox for the Blackboard site for LAW1100).Agreement X ...
Words: 3381 - Pages: 14
...privatization debate. However, because there are impassioned proponents and opponents on both sides of the issue, the prison privatization literature has provoked both earnest debate and fractious polemic. One might expect that the importance of this topic would have elevated prison privatization research and encouraged the funding of large scale studies. In fact, there are very few studies comparing privately and publicly operated facilities. Segal and Moore (2002) identified about 23 U.S. cost comparison studies and fewer quality studies. Many of those studies were of questionable value. The most recent review, a meta-analysis by Lundahl et. al. (2009) only identified 12 studies of cost and quality meeting their criteria for sound methodology. Even with this limited set of privatization studies, different reviewers have come to opposing conclusions about what the research literature shows. Of the five reviews I cover, three conclude there is no difference between the cost and quality of private and public prisons, and two conclude private prisons are quite a bit cheaper to operate, and produce a similar level of quality. At the end of this...
Words: 5026 - Pages: 21
...Running Head: MARKETING 101: ALL THE SINGLE LADIES Marketing 101: All the Single Ladies Abstract A quick glance into a grocery store, shopping mall or discount store will provide insight into the primary buyers of food, clothing, household and beauty products: women. Many of these women are married and some do not work outside the home but many recent studies suggest that at least half of these buyers are single women of various economic backgrounds who work outside of the home and may include single women who are financially independent and retired. This newer demographic presents an opportunity for businesses to reconsider their marketing targets and strategies and presents a major opportunity for the new business owner to tap into this market by designing a market-appropriate advertising plan. The utilization of such marketing tools may ensure a successful long-term venture. Grocery stores are often be dominated by female customers. Women are generally considered to be the primary purchasers of personal and family clothing and gifts. Discount stores are popular with women due to the availability of lower priced cosmetics and beauty products. Advertisements for groceries, clothing, household products, cosmetics and cooking are on television, in magazines and can be found on most social networking websites. But, what other products do women purchase? Specifically, what products may be appealing to single and/or retired women and how should these products be...
Words: 1499 - Pages: 6
...SOC 100 Week 5 Part 1: Introduction to Sociology – Social Stratification | Slide # | Slide Title | Slide Narration | Slide 1 | Introduction | Welcome to Introduction to Sociology. In this lesson we will introduce and discuss Social Stratification.Next slide. | Slide 2 | Topics | The following topics will be covered in this lesson:What Is Social Stratification?;Caste and Class Systems;The Functions of Social Stratification;Stratification and Conflict; andSocial Stratification: Facts and Values.Next slide. | Slide 3 | What Is Social Stratification? | Social stratification is a system by which a society ranks categories of people in a hierarchy. The study of social stratification across cultures shows that it has four basic principles.First, Social stratification is a trait of society. While personal ability and achievement play an important role in a person’s position in the stratification hierarchy, it is also a function of the social organization one operates under. As an example, children who are born into a wealthy family are more likely to enjoy good health, do well in school, succeed in a career, and live a long life.Second, Social Stratification persists over generations. We can see that stratification influences society by observing how parents pass along their social position to their children. Social mobility, a change in one’s position in the social hierarchy, is a product of a high-income society, but it is constrained by the social stratification processes...
Words: 4206 - Pages: 17
...a reasonable doubt. STATEMENT OF FACTS On Nov. 21, 2015, Michael Moore, had been watching his girlfriend’s children, including two-year-old KaDerious King. Moore called emergency dispatchers telling them that KaDerious had stopped breathing. 4 RR 15. When police arrived at the scene, Moore told them that the child, two-year-old KaDerious King was having trouble breathing, and he had tried to help the child by taking him to the bathroom but fell multiple times. 4 RR 15. The child was taken to Wadley Hospital, where they attempted to save his life, but the child died that evening. 4 RR 124. Moore was charged with felony murder. Dr. Podduturi, the pathologist that conducted the autopsy and authored the report, did not testify at trial. 4 RR 87. Instead, Dr. Dyer who reviewed the report testified at trial. 4 RR 88. He testified to the cause of the victim’s death being blunt force trauma, basing his conclusion on a variety of evidence, including the hemorrhaging of the victim’s skull, histological slides , and the autopsy photos. 4 RR 79-87. He also recited from the autopsy report the contents of the victim’s stomach from the autopsy report. 4 RR 84. The trial court overruled, Defendant’s objection that the admission of the stomach content testimony violated the Confrontation Clause. 4 RR 84. In addition, a responding officer testified that there was no water on the floor or anything consistent with the Moore slipping. 4 RR 123. The defendant was found guilty of felony murder and...
Words: 1789 - Pages: 8
