...-King Sihanouk’s Kingdom of Cambodia: King Norodom Sihanouk wanted Consolidate/Retain Power -Khmer Republic: General Lon Nol = Attain/Maintain Power -Communist Party of Kampuchea: Pol Pot = Overthrow Khmer Republic 2. Sihanouk Policy (foreign and Domestic) -Cambodia foreign policy was based on Neutrality (non-alignment) within the region -Sihanouk received large amounts of aid from the USA *-Sihanouk maintained strong relations with China and Vietnam +Did not believe US could win the war, and thus: -Did not want to align with a loser -Did not want to upset with eventual winner (vietnam) +Cambodia Domestic Politics became polarized among classes: -King Sihanouk Urging to retain power -Communist Party of Kampuchea (CPK – Khmer Rouge) led insurgency against the government. 3. Conference in Bandung: -29 countries, mostly newly independent, representing 25% of the planet and 1.5 billion people -the conference’s stated aims were to: +Promote Afro-Asian economic and cultural cooperation +Oppose colonialism or neocolonialism by the either the United States or the Soviet Union in the Cold War, or any otherImperialistic nations. -The conference was an important step toward the formation of the Non-Aligned Movement (Neutrality) -Event attended by Cambodia’s King Sihanouk 4. Destabilizing force in Cambodia: A. International: -US support General Lon Nol -China support Khmer rough -US used “strategy bombing” ( Hochiminh Trail) -Cambodia receives aids from the...
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...In contrast to the solid economic foundation in Cambodia, the political framework was unstable. The government faced erratic government policies and was and was ruled by unpredictable leadership. In 1863, some of the struggles ended when France took over and created its protectorate. Cambodia regained its independence in 1953 from France, while Prince Norodom Sihanouk continued to rule the country as an autocracy until 1970. He was eventually overthrown in 1970 by his prime minister, General Lon Nol and a military government was established. As a reaction to the military rule of Lon Nol, the Khmer Rouge (Red or Communist Cambodians), which were a small group of revolutionaries, waged a war with the army until 1975. Cambodia is located in southeastern Asia where it borders Thailand, Laos, and Vietnam. In addition, Cambodia is a worldwide export business that exports items such as rice, cotton, and rubber. The Cambodian official language is Khmer, which is the oldest language with written record of any Southeast Asian language in stone inscriptions dating back to the seventh century. The language contains 66 consonant symbols, 35 vowel symbols, 33 superscripts, and 33 subscripts. For that, Khmer is a very hard and complex written language. Historically, Cambodia was conquered by France. At that time, only the elite people were offered a higher education with the French. Only the poor or rural people used the Khmer language. After 1979 and the end of Pol Pot’s rule, Khmer...
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...Silent Dancing – Judith Ortiz Cofer When Cofer says that they were one of the firsts to have a TV in El Building she now realizes that it was because of her father’s decently paying job that they had some finer things than their neighbors did. When her father explains that they should keep to themselves I was confused and then realized that it was so they would not become attached because he had plans for a better place. We all do this at some point. This is my senior year at Central and even though I allowed myself to get close to my roommates I have already started to distance myself by being progressively less present in our pod and in our room. It is easier to say goodbye to something that you do not feel attached to. I feel that by the time I have to say goodbye to my roommates distancing myself will make it less of a ‘change.’ If I start the process now it will hopefully not feel like such a big change. Cofer’s reference to the silent homemade film draws me in when she describes her own experience. “It is both comical and sad to watch silent dancing.” (77) I do this as well; all I could think about is watching some of my own home videos and seeing the facial expressions and the body language of everyone. It is comical. In one of my own videos all four of my siblings and I are going off to school. We were all smiling and in good spirits. When we came back everyone was in a pissed off mood and shoving each other. It is very comical to watch it especially to see the changes...
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...2013 EVEREADY: A Part of Every Moment A mother and her son are cuddled up next to each other under a blanket, laughing and having a good time while reading a book about space: the room is dark, and only a flashlight is being used as a source of light. The flashlight is powered by the one and only EVEREADY brand of batteries: the brand for “every family, everywhere, every day.” With women who have children being the target audience of this advertisement, the advertiser plays on the women’s emotions through the good time the women and boy seem to be having, which is made possible by the use of the EVEREADY batteries in the flashlight. Also, the setup of the advertisement as a whole plays a role- what women, who has a child, does not want to cuddle up next to their son or daughter, and use a flashlight to read? The advertiser plays on a mothers need to nurture her child, which also ties in with her need to guide her child. In the advertisement, by cuddling up next to her son before bed with a flashlight, the mother is nurturing her son by spending quality time with him and making memories. She is guiding her son by participating in activities that are beneficial to him at his age, like reading. Mothers everywhere will be able to relate to this because every mother wants to guide and nurture her child. A mother might also be able to relate to the advertisement by how it brings about the feeling of a need to escape. Maybe she has had a bad day, and cuddling up next to her son...
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...Antonio Raimundo Montana (“Tony”) was once the office manager of Captain Kirk, P.A. (“Firm”). A few of Tony’s duties involved client billing and managing the Firm’s accounts, both the operating and trust accounts. Tony had been at the Firm for over 20 years and was a trusted employee, so much so that the managing partner, Spock, rarely supervised Tony’s actions. When Tony first started at the Firm he would provide Spock a monthly report that detailed the activity of the trust account. Spock required this report as means to comply with the Florida Bar Rule 5-1.1, which mentions that a lawyer must maintain and supervise the trust account. However, as the Firm rapidly expanded and the workload increased, Tony asked Spock to eliminate such “busy” work like that of the monthly report of the trust account. Spock agreed to cease the monthly reports since he had developed a strong sense of trust and loyalty to Tony over the years. Also, Tony had never done anything in the past to make Spock suspicious of Tony’s actions. Spock had to go out of state for a month’s time for a trial. Before leaving, he asked that Tony be on the lookout for a $1 million dollar wire transfer that was expected to be coming in the next couple of days and is to be held within the Firm’s trust account. Tony obliged and said that everything would be taken care of and that the accounting records would be updated once received. While Spock was out of town, he emailed Tony on several occasions inquiring...
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...A hairy ingrown toenail with growing fungus, this sounds absolutely disgusting right? I doubt anyone wants to watch or see anything to do with an ingrown toenail with fungus because it is gross, disgusting and scary to look at. So why do people enjoy horror movies so much? It is the same kind of concept, something scares and disgusts us, but when it comes to horror films, shows, and etc. we find it to be pleasurable at the same time. Noël Carroll believes that the thing that attracts us to unpleasant feelings, like being scared and disgusted, is due to the monster. The monster is why there is a paradox of horror. Humans are extremely curious beings of life. Doctor Who season 4 episode 11, “Midnight”, demonstrates Carroll’s philosophy behind why people enjoy horror. “Midnight” starts off with the Doctor trying to convince his partner in crime to join him on a visit to a waterfall made of sapphires, which is located on the planet called Midnight, but she refuses, and the Doctor gets on the Crusader Tour Bus with seven strangers. On his way to Midnight Palace, the bus stops due to “engine” problems; however the Doctor quickly figures out that the Crusader Tour Bus is in perfect condition. The mechanic seems to see an odd shadow that appears to be running toward them, but the driver says its nothing and that help is on the way, reassuring the passengers and the bus attendant that everything will be fine. Suddenly, a random but constant knocking begins. The plot has finally come...
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...States Government Accountability Office GAO February 2009 GAO-09-232G FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL (FISCAM) This is a work of the U.S. government and is not subject to copyright protection in the United States. The published product may be reproduced and distributed in its entirety without further permission from GAO. However, because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. United States Government Accountability Office Washington, DC 20548 February 2009 TO AUDIT OFFICIALS, CIOS, AND OTHERS INTERESTED IN FEDERAL AND OTHER GOVERNMENTAL INFORMATION SYSTEM CONTROLS AUDITING AND REPORTING This letter transmits the revised Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM). The FISCAM presents a methodology for performing information system (IS) control 1 audits of federal and other governmental entities in accordance with professional standards, and was originally issued in January 1999. We have updated the FISCAM for significant changes affecting IS audits. This revised FISCAM reflects consideration of public comments received from professional accounting and auditing organizations, independent public accounting firms, state and local audit organizations, and interested individuals on the FISCAM Exposure Draft issued on July 31, 2008 (GAO-08-1029G). GAO...
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...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 of a job. This will cause mistakes to happen. Audits are also a very important internal control procedure so are documents, and electronic devices. What is The Sarbanes-Oxley Act? The Sarbanes-Oxley Act was passed by congress in 2002 with the aim of preventing an assortment of ills related to corporate finance and reporting. The Enron and WorldCom scandals had a great deal to do with The...
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...chicken poop and bulu ayam) → not only sell the meats. 1. Meats 2. Eggs 3. Fertilizer (poop) 4. Livestock (sell the chicks/breeds to other farmer) 5. Feathers • Improve marketing → use En Selamat’s skill in marketing. • Send reminder to debtor. • Give good credit term. • Cut cost → feed and labour expenses (hire relative). 2. Leadership • Autocratic → laissez faire. • Recommendation: democratic. 3. Conflict of Interest • En Selamat and En Azman (“personally benefit from the deal”). • En Selamat and BOD. Recommendations: • Establish a clear set of policies and procedures within the company. • Develop a whistle blowing policy. • Ensure the independency of the management team. • Conduct internal audit or investigation activities. • Ms Choy: To persuade BOD that the issues in the company can lead to a deterioration of the company’s performance, esp. financially. 4. Internal control • EncikSelamat → had responded to unrelated tasks to him. → approved the credit limit of CG without Ms. Choy’s authorization. → access to Ms. Choy information system....
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...internal control a. What is internal control? Internal control is a process, effected by an entity’s board of directors, management and other personnel, designated to provide reasonable assurance regarding the achievement of objectives in the following three categories: * Reliability of financial reporting * Effectiveness and efficiencies of operations * Compliance with applicable laws and regulations Internal control is design to achieve management objectives in three categories. In financial reporting category, the management objectives are related to producing reliable financial reports and safeguarding assets. In the operations category, same examples of management objectives are maintaining a good business reputation, ensuring a positive return an investment, increasing market share, promoting new products innovation, and using assets effectively and efficiently. In the compliance category, the board of management objective is compliance with the regulation and law that affect the entity. The definition of internal control identifies several important concepts. Internal control provides reasonable assurance, not absolute assurance, that management objectives will be achieved. Because people operate the controls, breakdowns can occur. Internal control can help prevent and detect many errors, but it cannot guarantee that will never happen. Several limitation of internal control system prevents management from obtaining complete assurance that controls are...
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...Petty jealousy may have played a part in her coworkers ignoring or explaining away all of Sachdeva’s high-end purchases. It also mentions that they thought she used family money or her husband’s money to pay for her purchases, but perhaps they didn’t actually get to know her background, or research how much money pediatricians make. As noted above, everyone in this case could have really asked themselves how much pediatricians make, or simply could have asked Sachdeva about her family history in a friendly, non-threatening way and ascertained that she did not come from a wealthy background. Also, the auditor should have vouched invoices related to the costs of goods sold, and inquired of the audit committee about their review of credit card statements, internal control procedures. The audit committee should have been reviewing monthly financial statements, bank...
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...that recognizes him as a reliable body. With the growing conscious recognition of the importance of financial data in the ordering of everyday business and economic life, the need of basic economic facts is providing a constantly enlarging opportunity for the accounting profession. The auditors' reports have an especial capacity to fulfill the need for reliable and authoritative financial material not only because of the reputation or prestige of the certified statements, but also because of the significance generally attached by the business man to the functions of the auditor and his reports. These functions, and the scope of these reports, have in the past been definitely related to the character of and changes in business activity. Audits and reviews are basically procedures performed on the financial statements of a company, for the purpose of determining whether the financial statements include any material misstatements. Misstatements are essentially wrong numbers due to numerical errors, fraud, or errors in interpreting the accounting...
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...Cost Audit Cost Audit in EDP environment When planning the cost audit, the cost auditor should consider an appropriate combination of manual and computer-assisted audit techniques (CAATs). In determining whether to use CAATs, he should take into account: i) His computer knowledge, expertise and experience. ii) Availability of CAATs and suitable computer facilities. iii) Impracticability iv) Effectiveness and efficiency. v) Timing. In an EDP environment, the control procedures take basically two stages: 1. Manual Procedure – i.e. the clerical work done up to the translation of data into machine-sensible form. This stage, being manual, is subjected to usual internal control conditions and the Cost Auditor will have little difficulty in appraising them by means of ‘compliance test’ and ‘substantive’ test’. 2. Computer Procedures – i.e. the computer processing work. Auditing in this area is actually a complex activity, for which the Cost Auditor as a prudent person should develop himself for adequate EDP knowledge. Before the actually starts to conduct his audit in EDP environment he should envisage to maintain an ‘Audit Control File’, as his valuable kit. The Computer Audit control File may be built up containing full details of the system including: i) Copies of all source documents and the details of the checks that have been done to ensure their accuracy. ii) Details of physical control over source documents and any control tools on...
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...ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM Ascertaining Internal Control System Methods of ascertaining the control systems are summarized as follows: * Examining previous audit work, * Client’s own documentation of the system, * Interviews with client’s staff, * Tracing transactions, * Examining client’s documents, * Observation of procedures. a. Examining previous audit work: The audit work should provide a record of the previous audit and how the system operates. Any change in the audit work should be documented for updating. b. Clients own documentation of the system: Some organizations have their on Standard Operating Procedures (SOP). These Standard Operating Procedures provides source of information and to the existing control systems. It is therefore important to check whether the system as described in the (SOP) is what actually practiced. c. Interview with staff: During various stages of the audit, the auditor will need to some members of the staff of the client and find out how they carry out the assigned duties. These questions will reveal existing control and give indication of potential problems. d. Tracing transactions: Walk through checks allow auditors to identify any examples of actual procedures that vary from intended procedures. It also helps the understanding of the entire process as well as identification of risks. e. Examining client’s documents: The auditor can also ascertain the...
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...Treadway Commission (COSO). Apollo Shoes’ organization has a responsibility to uphold accurate financial statements, keeping effective internal control over financial reporting, and evaluation of internal control over the financial reporting system. __ Auditing Firm is accountable for issuing a professional judgment that will exemplify a complete evaluation of the financial statements, organization’s evaluation, and efficiency and success of the organizations internal control over financial reporting according to the auditing decisions of __ Auditing Firm. ___ Auditing Firm has performed the audit in agreement with the rules and regulations normally accepted accounting principles put forth by the Financial Accounting Standards Board and the Government Accounting Standards Board. The rules and regulations of each standard board want __ Auditing Firm to prepare effectively and carry out the audit to establish reasonable assurance of the financial statements. The financial statements must demonstrate...
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