...SCOPE OF ENGAGEMENT: The Audit Committee retained Gendron Consulting Company to determine the top three fraud risks (internal or external) that Sonoma Construction may face in its expansion into Nigeria. CONCLUSION: Moving into a developing country with a high rate of poverty creates a very sensitive and volatile environment. After a careful review of Sonoma Construction’s operations, the company faces three specific fraud risks in its expansion efforts into the Nigerian market: fraudulent financial reporting, misappropriation of assets, and bribery. ANALYSIS: Typically, an environment is ripe for fraud when there are specific financial pressures on individual employees, the opportunity to commit fraud is present, and a rationalization of the improper conduct is likely to occur. There are several factors in Sonoma Construction’s approach to growth and its planned expansion into Nigeria that satisfy all three elements, above, and present significant fraud risks. (1) Fraudulent Financial Reporting Poor economic conditions in Nigeria make expansion into this country risky. The choice to expand may result in a profitable investment or a poor business decision. Founder D.K. Hurd’s attitude may pose a problem if the company’s expansion is not as prosperous as he expects. His “no excuses” attitude and “forward thinking” outlook may put management in an uncomfortable position where they may feel forced to produce numbers that will satisfy his expectations, regardless...
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..."A fellow student says, "Sure, I stole this book from the bookstore, but the tuition is so high that I figured the school owed me at least one book." 1. Do you agree with his rationalization? Why or why not? 2. What do you say to him? 3. What ethical principles discussed in this week's readings helped you with your answer? Source: Chapter 1, Introduction to Medical Law, Ethics and Bioethics, p. 3 of text. I don't agree with the rationalization because to me this is ethically wrong to steal anything regardless of how expensive it is. As a student and consumer it is our obligation to pay for things within the market of each industry we use. A fellow student may think that the school owes him or her a book but in all reality if that student is attending the college or university then there would probably be a code of conduct that he or she must abide by. The stealing criteria would probably fit in this area. The stealing of a book is illegal and therefore unethical to do so. I would tell him although you may think that the school owes you a free book think about what you are doing and how others would feel if you were doing this kind of thing. Do you steal from other places that you go such as grocery stores or Wal-Mart? If you don't, then think about what you are doing and be respectful of other people's products. It is our obligation as student to abide by all rules and regulations and this includes paying for all supplies and materials. They are giving...
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...Donald R Cressey hypothesis became known as the “fraud triangle.” He studied the reasons behind the fraud. What led them to commit the fraud. His fraud triangle can explain of occupational offenders but not all. According to Cressey: “The first point represents a perceived non-sharable financial need which fell into six basic categories: violation of ascribed obligations, problems resulting from personal failure, business reversals, physical isolation, status gaining, and employer – employee relations.” The second element of the fraud triangle is: The perceived opportunity. Cressey’s view is there are two components to the perceived opportunity: general information and the technical skill. The final point stands for rationalization. This is where the fraudster justifies the stealing. Cressey placed these individuals into three categories: independent businessmen, long-term violators, and absconders. His research was published in Other People’s Money: A study in the Social Psychology of Embezzlement. Cressey’s final hypothesis was: Trusted persons become trust violators when they conceive of themselves as having a financial problem which is non-shareable, are aware this problem can be secretly resolved by violation of the position of financial trust, and are able to apply to their own conduct in that situation verbalizations which enable them to adjust their conceptions of themselves as trusted persons with their conceptions of themselves as users of the entrusted funds...
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...everything flowing in order for things to work out. In Roy’s article, he brings up that these underworld businesses give services to those elites, such as campaign expenses. Influencing politics and anything international that they can provide. (1977) By doing this for people in high positions, in return they give protection to the mafia. (McIllwain, 1999) This protection could help with many of the mass production with drug trafficking and getting away with breaking the law. In these types of situations, they must develop a personal relationship within their gang so any help from the outside is unnecessary and keeps their organization secretive. They have the right people behind them, they will be able to do things without public outcry and getting caught by the law; Espudo was considered a celebrity, everyone feared getting on his bad side, which is how he got away with many things for so long. The mafia gains protection not only from the bigger organization but also from elitist that provides them with the protection from the law and when they no longer have that protection,...
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...When should civil disobedience be justified? Civil disobedience is defined as the refusal to obey government laws, in an effort to bring upon a change in governmental policy or legislation. Civil disobedience is not an effort to dissolve the American government, because without government our society would result in chaos. Sometimes, when there is an unjust law and the government won't take the initiative to fix it, the public must act as civil disobedient to bring awareness and fix the unjust law. There have been times when citizens have felt the need to revolt against the government because of an issue that is unjust. There were such cases during the time of Dr. Martin Luther King Jr. and Henry David Thoreau made such actions to prove their point. Civil disobedience is justified when its goal is to obtain equal rights and service for everyone, without causing physical damage to people and their property, and without breaking the just laws that are already enforced. It should only be practiced when the government fails to uphold justice and fix laws that don't allow everyone the equal rights already given to some. In his essay, "Civil Disobedience" Thoreau wrote in 1849 after spending a night in the Walden town jail for refusing to pay a poll tax that supported the Mexican War. He recommended passive resistance as a form of tension that could lead to reform of unjust laws practiced by the government. He voiced civil disobedience as "An expression of the individual's liberty to...
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...Social Theories of Crime Linda Robuck AIU Online Abstract This text seeks to make more understandable and explain what social theories are all about, using four different social theories. The beginning of this text will offer a general description or definition of not only what exactly social theories are, but also a description or definition for each of the four theories mentioned earlier. For each of the theories, information that will be included involves a description of each theory, a short history of each theory which will include information with respect to when the theory was proposed, who the relevant theorist or theorists associated with each theory were, strengths of each theory which explains criminal behavior, why each theory was important at the time of its proposal, weaknesses of each theory which explain criminal behavior, and particular examples that will correspond with each of the four theories being discussed. A theoretical application involving an individual who has recently been convicted of a crime will be provided. Along with information regarding the individual and their criminal deviance particular to them, a discussion will ensue in regard to which of the four theories would be most relevant in regard to further explanation of the deviant actions committed by the individual. Social Theories of Crime Introduction In the annals of the early nineteenth century, criminology can find its beginnings in a newly urbanized...
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...1. Biography Max Weber, a prominent German sociologist born on 21th April 1864 in Erfurt, was the eldest son among his seven younger siblings. His father, Max Weber Sr is a famous politician and his mother Helene Weber was a devout Calvinist who practiced a more tolerant theology (Radkau 2009). In 1882, Weber’s law studies were interrupted due to his conscription into the military. Thereafter, Weber continued his studies in Berlin and begun his career as a lawyer. Weber married his distant cousin, Marianne Schnitger in 1893, and moved to Freiburg where he was appointed as a professor in the University. Weber resigned and subsequently became an editor. He published his masterpiece “The Protestant Ethic and the Spirit of Capitalism” which focuses on the relationship between different religious ideas and economics. Weber feels that the modern system stems from rational capitalism and attempted to explain how the process occurred. In Weber’s perception, money is not the main driving force that inspires man to work hard; religious convictions can also influence their thinking (Weber 1904). Weber’s theory of bureaucracy is modeled on the rationalizing of organizations. Some characteristics of bureaucracy are division of labor and managerial hierarchy (Wren & Bedeian 2009). Bureaucracy, being the most efficient way of managing an organization has its disadvantages. Viewed like an “iron cage”, individuals feel trapped with no room for creativity where rules and regulations...
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...demonstration were questioned. King’s letter was not only a response to his presence in Birmingham, but he also used the opportunity to address the unjust proposals by the clergymen that Negroes wait for the legal system to abolish segregation and unjust laws. King uses rhetorical modes of persuasion such as ethos, pathos and logos to meticulously address and discredit the claims made by the eight white clergymen. Throughout his letter, King also makes many comparisons to effectively illustrate how the Negro pursuit of freedom was timely. To answer the question of his presence in Birmingham, King uses both ethos and pathos to explain why he is qualified to be present leading the demonstrations. To argue the perception of him being “an outsider coming in”, King first states that because he has organizational ties in Birmingham, he has an obligation to be available whenever he is needed. This statement discredits the notion that he is an outsider. To lay the foundation of his argument, King states, “But more basically, I am in Birmingham because injustice is here.” This statement is used to make King’s presence seem less personal because he is not only there for his beliefs, but because of the plight of Negroes and the unjust laws they are subjected to. King’s address also leads into the basis of his argument. Next, King compares himself to prophets and the Apostle Paul. King writes: "Just as the eighth-century prophets left their little villages and carried their 'thus saith the...
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...Rules of Thumb Misha McCulloch March 10, 2013 Rules of Thumb Misha McCulloch March 10, 2013 Every day ethical situations arise. How people solve these ethical dilemmas vary based on each individuals’ ethical thinking, or, Rules of Thumb. My personal tools for ethical decision making are the Golden Rule and going with my gut instinct. The Golden Rule states “do unto others as you would have them do unto you.” The Golden Rule has been a part of my life for as long as I can remember. It was one of my parent’s favorite teachings. As the bossy, older sister, I found it my prerogative to be a diva. Sharing and playing nice weren’t exactly my strong suits. But like most parents, mine would always say, “Would you like it if your sister didn’t share with you?” Luckily for my parents I possess empathy; and therefore this teaching worked rather well on me. I suppose sharing isn’t the worst ethical dilemma, but as time passes you realize how vital implementations of these rules become. For instance, I’ve never cheated on a test. Why? Because if I had spent hours studying for an exam and someone cheated off of my exam I would be down-right livid. I don’t work my butt off just so someone else could skirt by. I would never cheat off of someone else because chances are that that person would have the same reaction as I would. In a more extreme case, murder, theft, and abuse are just a few other things that I would never do. I wouldn’t like any of those things to...
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...immediate threat to Norman's life, whereas Evan's husband was continuously beating Evans and was threatening Evans to kill Evans by breaking Evans's...
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...Warning Concerning Copyright Restrictions The Copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyright material. Under certain conditions specified in the law, libraries and archives are authorized to furnish a photocopy or other reproduction. One of these specified conditions is that the photocopy or reproduction not be "used for any purposes other than private study, scholarship, or research." If a user makes a request for, or later uses, a photocopy or reproduction for purposes in excess of "fair use," that user may be liable for copyright infringement. CHAPTER ONE Once There was a Time An Introduction to the History and Ideology of Folk'and Fairy Tales To begin with a true story told in fairy-tale manner: Once upon a time the famous physicist Albert Einstein was confronted by an overly concemed woman who sought advice on how to raise her small son to become a successful scientist. In particular she wanted to know what kinds ofbooks she sll ould read to her son. "Fairy tales," Einstein responded without. hesitation. "Fine, but what else should I read to him after that?" the mother asked. "More fairy tales, "Einstein stated. "And after that?" "Even more fairy tales. " replied the great scientist, and he waved his pipe like a wizard pronouncing a happy end to a long adventure. It now seems that the entire world has been following Einstein's advice. By 1979 a German literary critic could...
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...For the Christian, there is no justifying immoral behavior, regardless of the outcome of it or the motivation for it. The Ten Commandments make it clear that stealing, lying, greed, murder, and adultery are unacceptable in God’s eyes and He makes no "escape clause" for rationalization or motivation. So, clearly, from God’s perspective, there are no ends that justify the means of breaking his law. Therefore, believer, have no reason whatsoever to break one of God’s commandments. Then, this assertion matches with Gandhi's words, “the Creator has given us control over means, none over the end". In order to explain this assertion, for example, a thief who justifies his stealing by claiming that it is done to help the poor, is a full-fledged criminal. Therefore, religion is one of the ways to justify means to...
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...Rhetorical Analysis of Martin Luther King Jr.'s Letter from Birmingham Jail The nonviolent approach remains supreme as a way to achieve a peaceful resolution to conflict arising as a result of social, economical and political change in a contemporary society that has faced many of those challenges as a result of the fight for equality and social vices. This is because non-violent actions tend to create an atmosphere for peaceful negotiations and dialogue. In the case of Martin Luther King Jr in his letter from the Birmingham Jail, his idea was to create an atmosphere to frame the minds of his readers and clergymen of the situation in Birmingham caused by injustice and inequality. Martin Luther King Jr’s letter from Birmingham Jail was an icebreaker. The Letter intended to break the chains of segregation and injustice. The letter was written in the 1960s when African Americans were facing a series of injustices in the South as a result of racial segregation. This social injustice was seen in his letter when he used words such as “Negros,” to support his point. He said “ Negros have experienced grossly unjust treatment in the court. They have been more bombings of Negro homes and churches in Birmingham than in any other city in the nation. These are the hard brutal facts of the case. On the basis of these conditions, Negro leaders sought to negotiate with the city fathers. But the latter consistently refused to engage in good faith negations.”(Lee 215) These citations reiterate...
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...In recent years, internet piracy or "file sharing" of copyrighted material has gained much popularity. It is a topic that has incessantly sparked debate and has even received global attention. Although on the surface the act of file sharing may seem harmless, it is far from it. Each year, film and record production companies as well as software and video game development companies suffer from billions of dollars in lost profits. This loss comes as a direct result of internet piracy. Many agree that file sharing is unethical and consider it to be no different than downright theft. On the other hand, there are those that support file sharing and claim that their actions are easily justified and ethical. This essay will provide a brief overview and history of file sharing, will consider the arguments of each side, and will offer my personal observations and stance on the issue. File sharing, put simply, is the process of making available and distributing files via the internet. Many freely developed applications have been made available that simplify this process, providing the ability to easily search for, download, and upload any piece of digital content imaginable. These applications are commonly referred to as P2P or peer-to-peer applications as they allow individuals (peers) to directly connect with other peers to share files. By themselves, such applications are useless; a central network must be available that allows each peer to see one another. These networks...
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