...This short paper will cover the trait of independence, and it will answer a few questions posed to look at the trait of independence from a few different angles. These angles include personal definitions of the trait and how a person should be able to demonstrate that trait. The paper will cover how the AICPA looks at Independence, how the State of Texas vies this trait, and a look at a current article showing the impacts of the trait independence. Upon the conclusion of this paper the reader will have a better understanding of how independence in accounting is defined and how to identify it As we see defined in our class text on page 162 is that independence is defined as, "the state of mind that permits the performance of an attest service without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity and professional skepticism. To appear to be independent, the CPA should avoid circumstances that might cause an informed third party to reasonably conclude that the integrity, objectivity, or professional skepticism of a firm or member of the audit (attest) engagement team has been compromised." Within the frame work of my own personal definition I define independence as having the ability to have both the personal courage and institutional ability to analyze, state conclusions, and act in the best interests of the public. As pulled from http://www.tsbpa.state.tx.us/firms/alt-business-structure.html on...
Words: 553 - Pages: 3
...Differences in Competency Between ADN and BSN Nurses Katie Rha Grand Canyon University August 5, 2011 The debate over minimum education requirements for nurses has been going on for decades and there still seems to be no general agreement. As health care shifts from hospital-centered, inpatient care to more primary and preventive care throughout the community. The health system requires registered nurses who not only can practice both within and beyond hospitals but can function with more independence in direct bedside care, clinical community environment, case management, supervision of unlicensed other support personnel, and educating patients on treatment. The focus will be on the differences in competency between ADN and BSN nurses in this paper. Associate Degree Nurse The associate degree level of nursing was developed out of a need to produce nurses in response to a shortage during and following World War II. It was proposed as a temporary solution to a shortage but was not intended to replace the professional level of nursing education. It was proposed that graduates from associate degree nursing programs would work a“technical” nurses, assisting and working under the supervision of professional nurses. The associate degree level of nursing education became popular and has come to be viewed as an attractive career path for those who desire a shortened, less expensive route to becoming a registered nurse 1. Nursing Program Associate degree programs...
Words: 1006 - Pages: 5
...Matthew Schrock Dr Bruce Rockwood Law 331 Sec 01 “Constitution and Levinson Ideal” After the United States gained Independence on July 4th 1776, there was a need for a new rule on law and basic rights. The foundation of our country needed an official document to be established and written for future generations and for concrete reference. The original idea regarding the document, was thought necessary to be drafted from the Articles of Confederation, but later this idea was deterred. The Constitution was created on new precedent and adopted on September 17th, 1787. Our Constitution was written to be the backbone of our established government “for the people by the people”. According to the Independence Hall Association’s website, our country has the second oldest active Constitution in the world, behind the “1600 Statutes of San Marino”.(1) The Constitution has had Amendments conjoining or slightly altering it’s contents. But overall, The Constitution is arguably the same document at it’s core as when it was originally ratified. Sanford Levinson, in his book “Our Undemocratic Constitution”, pushes for the idea of another constitutional convention to revolutionize what he calls “hardwired” defects in the Constitution. These “hardwired” defects are whittled in the constitution’s grain and cannot be solved through even the most farfetched interpretation. A main theme of his book is based on the almost impossible but more than improbable process of amending the Constitution...
Words: 1561 - Pages: 7
...college students. We found that adjustment mediated the relationship between parental factors—quality of the parental relationship and parental education—and GPA for White students. However, none of the parental factors explained GPA for Hispanic students. These findings support previous research asserting that correlates of academic achievement might vary across ethnic groups. Adjusting to college is a major transition in a young adult’s life. Unfortunately, a large percentage of students are unsuccessful in navigating this transition. In fact, the majority of students who depart their initial institution often leave during their first 2 years (ACT, 2002). Tinto (1975) argued that these departures result from a lack of integration into the college environment and that the first year is particularly critical because it is during this time that students are initially learning to negotiate the challenges of adjusting to a new environment. In support of this argument, recent researchers have found that students who withdraw often do so for personal reasons such as a lack of adjustment to the college environment (Kalsner & Pistole, 2003; Kerr, Johnson, Gans, & Krumrine, 2004). However, more research is needed to examine what variables predict college adjustment, especially during the first year (Grant-Vallone, Reid, Umali, & Pohlert, 2003-2004). Ani Yazedjian is Assistant Professor of Family and Consumer Sciences; Michelle L. Toews is Associate...
Words: 5218 - Pages: 21
...U.S. History and Constitution HIS120 Student Learning Outcomes (SLO) At the end of the course, students will be able to: SLO1. Describe the cultural, geographic and climatic influences on Native American societies. SLO2. Compare and contrast religious, social and cultural differences among the major European settlers. SLO3. Describe the events that helped create American nationalism and lead to the American Revolution. SLO4. Explain the Constitutional Convention, the Articles of Confederation, and the emergence of a democratic nation. SLO5. Explain the U.S. Constitution as it related to the separation of powers, checks and balances, the Bill of Rights, and the major principles of democracy. SLO6. Evaluate the Jeffersonian dream of expansion and its effect on Native Americans SLO7. Describe Jacksonian democracy and the creation of a two party system SLO8. Explain slavery and associated issues that led to the Civil War and its aftermath. Module Titles Module 1—Early American exploration and colonization (SLO1) Module 2—British colonies (SLO2) Module 3—Road to the Revolution and the American Revolution (SLO3) Module 4—Early Republic (SLO4 and SLO5) Module 5—Jacksonian America (SLO 6 and SLO7) Module 6—Road to the Civil War (SLO8) Module 7—Civil War (SLO8) Module 8—Shaping American history: Signature Assignment (all SLOs) Module 1 Early Exploration and Contact with Native Americans Welcome to HIS 120: U.S....
Words: 6289 - Pages: 26
...held audit clients affects their objectivity. Based on a survey of 102 external auditors, we find that client identification is distinct from client commitment. This distinction is important because identification as a construct is easily and often confused with commitment, and the terms are often used interchangeably. Client identification entails auditors perceiving themselves as one with the client. In contrast, client commitment reflects a responsibility for and dedication to the client, but the auditor and client remain separate psychological entities. Consistent with prior research, we find that client identification impairs auditor objectivity. Conversely, we find that client commitment enhances auditor objectivity. Keywords: organizational identification; organizational commitment; social identity theory; social exchange theory; auditor objectivity. INTRODUCTION This paper summarizes the findings, conclusions, and practical implications of our recent study (Herda and Lavelle 2015) concerning auditors’ identification with, and commitment to, clients and their different effects on auditor objectivity. Identification is easily and often confused with commitment (Ashforth, Harrison, and Corley 2008). Client identification reflects an auditor’s perception of...
Words: 2919 - Pages: 12
...Management William R. Kinney, Jr. The University of Texas at Austin Robert Libby Cornell University I. INTRODUCTION rankel et al. (2002) (hereafter FJN) present a timely paper using a new data set to test several propositions, including one suggested by the Securities and Exchange Commission (SEC) about the relation between nonaudit fees paid by a registrant to its auditor and the registrant’s earnings quality. In this discussion we use comments from participants at The Accounting Review Conference on Quality of Earnings and our own analyses to evaluate FJN’s approach from both conceptual and operational perspectives. We organize our discussion around a ‘‘Predictive Validity Model’’ (displayed later in Figure 1) that shows conceptual relations between independent and dependent variables, as well as their operational measures and treatment of other causal factors. We use this model to describe and evaluate the authors’ approach, which blends complex behavioral and contractual relations with aggregate observable fee, accounting, and market price data. We hope that the discussion will encourage others to conduct additional research to address the important questions raised by both FJN and the SEC. F II. FJN’s APPROACH The underlying proposition examined by FJN is that the strength of the audit firm’s economic dependence on the client, or economic bond, consciously or unconsciously reduces the auditor’s independence, or willingness to resist client-induced biases...
Words: 3624 - Pages: 15
...European Journal of Scientific Research ISSN 1450-216X Vol.34 No.1 (2009), pp.132-140 © EuroJournals Publishing, Inc. 2009 http://www.eurojournals.com/ejsr.htm Rainwater Harvesting as an Alternative Water Supply in the Future Che-Ani A.I Correspondence Author Department of Architecture Faculty of Engineering and Built Environment Universiti Kebangsaan Malaysia (UKM) 43600 UKM Bangi, Selangor, Malaysia E-mail: adiirfan@gmail.com Tel: +60389216299; Fax: +60389216841 Shaari N Department of Architecture Faculty of Engineering and Built Environment Universiti Kebangsaan Malaysia (UKM) 43600 UKM Bangi, Selangor, Malaysia A. Sairi Division of Building Control,Department of Engineering Kajang Municipal Council,43300 Kajang Selangor, Malaysia M.F.M. Zain Department of Architecture Faculty of Engineering and Built Environment Universiti Kebangsaan Malaysia (UKM) 43600 UKM Bangi, Selangor, Malaysia M.M. Tahir Department of Architecture Faculty of Engineering and Built Environment Universiti Kebangsaan Malaysia (UKM) 43600 UKM Bangi, Selangor, Malaysia Abstract This paper discuss about the rainwater harvesting system and its implementation in Malaysia as part of the solution proposed by government to avoid water crisis in the future. It first reviewed the scenario of water shortage in Malaysia. In Malaysia, we are blessed with an ample supply of water because of abundant rains. Normally, we received the rainfall averaging around 2400mm for Peninsular Malaysia, 2360mm for Sabah and 3830mm...
Words: 3800 - Pages: 16
...Running head: COMPETENCY DIFFERENTIAL BETWEEN ADN AND BSN Competency Differential Between ADN and BSN Grand Canyon University NRS-430V Competency Differential Between ADN and BSN The role of a nurse has been recognized for centuries. The educational requirements of a nurse have been debated for about as long. Throughout the centuries, the role of the nurse has changed and at the same time, so have the education requirements for entry into the profession. Nurses have been educated in different scholastic settings throughout the ages and although nurses function in similar roles within the workplace, there are differences in competency based on educational background. This paper will focus on the competency differences in students trained at the associate level versus those trained at the baccalaureate level. Prior to 1909, prospective nurses were taught in hospital-based schools. These nurses earned their Diploma in Nursing after spending 2-3 years of intense training, living and working in a hospital. In 1909, the first permanent undergraduate university nursing program was established at the University of Minnesota. The time and money that was required for university programs made it difficult for many and enrollment was extremely low compared to the hospital-based diploma programs (Creasia & Friberg, 2011). In 1924, working with an endowment established by the Rockefeller Foundation, Annie Goodrich started a baccalaureate program, Bachelors of Science...
Words: 1034 - Pages: 5
...TExES I Texas Examinations of Educator Standards Preparation Manual 133 History 8–12 Copyright © 2006 by the Texas Education Agency (TEA). All rights reserved. The Texas Education Agency logo and TEA are registered trademarks of the Texas Education Agency. Texas Examinations of Educator Standards, TExES, and the TExES logo are trademarks of the Texas Education Agency. This publication has been produced for the Texas Education Agency (TEA) by ETS. ETS is under contract to the Texas Education Agency to administer the Texas Examinations of Educator Standards (TExES) program and the Certification of Educators in Texas (ExCET) program. The TExES program and the Examination for the Certification of Educators in Texas (ExCET) program are administered under the authority of the Texas Education Agency; regulations and standards governing the program are subject to change at the discretion of the Texas Education Agency. The Texas Education Agency and ETS do not discriminate on the basis of race, color, national origin, sex, religion, age, or disability in the administration of the testing program or the provision of related services. PREFACE The State Board for Educator Certification (SBEC) has developed new standards for Texas educators that delineate what the beginning educator should know and be able to do. These standards, which are based on the state-required curriculum for students—the Texas Essential Knowledge and Skills (TEKS)—form the basis for new Texas Examinations...
Words: 14132 - Pages: 57
...LIBERTY UNIVERSITY UNREACHED PEOPLE GROUP PROJECT ABSTRACT A RESEARCH PAPER SUBMITTED TO DR. JIM O’NEILL IN PARTIAL FULFILLMENT OF THE REQUIREMENTS OF GLOBAL STUDIES SURVEY GLST 500-D07 BY RYAN FREUDENTHAL LYNCHBURG, VIRGINIA DECEMBER 14, 2012 TABLE OF CONTENTS ABSTRACT 3 BACKGROUND 5 PEOPLE 10 LANGUAGE 16 RELIGION 17 MISSION WORK SURVEY 24 PROPOSED STRATEGY 27 PERSPECTIVE ONE 38 PERSPECTIVE TWO 33 PERSPECTIVE THREE 12 BIBLIOGRAPGY 13 ABSTRACT Missions are found throughout the entire Bible, as well as being commanded of Christ’s followers by Christ Himself. The Great Commission serves as the primary call and purpose of Christians all around the world. The person that heads this call and purpose and follows the example of Christ is one that may experience many things. This person may experience sacrifice, discomfort, doubt, and maybe even persecution or death. On the other hand, this person will definitely experience purpose, rewarding relationships, God’s power, God’s blessing, and the knowledge that they are right where God wants them to be. This person or person(s) will be spreading the gospel of Christ to areas and people where the gospel has never been heard before, and there is no greater service that one can provide. One of these areas is located in North Africa, in the country of Algeria. Algeria has a population...
Words: 2669 - Pages: 11
...Vulnerable Population: Elderly population NUR/440 July 11, 2011 Anavictoria Fortaleza Vulnerable Population and Self-Awareness Paper The Elderly Population According to Chesnay (2008) “vulnerable populations are those with greater than average risk of developing health problems by virtue of their marginalized sociocultural status, their limited access to economic resources or personal characteristics such as gender or age. Anyone can be vulnerable at any given point in time as a result of life circumstances or response to illness or events” (p 3-4). For the last few decades, society and government have put a great deal of concern and interest on the aging population. The number of elderly population in the United States is rapidly increasing. The US population under the age of 65 tripled during the 20th century. This number is to double by the middle of next century. Over 70 million American citizens will be considered elderly by 2030, or about 20% of the population will be senior citizen (Walsh, 2009). The growing numbers are attributed to aging “Baby Boomers” and increasing life expectancies. Disability and disease are more common in elderly population such as hip fractures, parkinson’s disease, malnutrition, cardivovascular disease and malignant cancer. More than 70% of the elderly population has been diagnosed with a chronic disease (Pishchita, 2007). According to CDC, arthritis is the leading cause of disability among individuals over 65 years of age and 47% of...
Words: 1056 - Pages: 5
...Rehabilitation Care in a Specialized Setting: A Multidisciplinary Concept Analysis Dorota M. Loney University of Texas at Arlington school of Nursing In partial fulfillment of the requirements of N5327 Analysis of Theories in Nursing Rhonda Mintz-Binder, RN, MN, DNP April 29, 2012 Rehabilitation Care in a Specialized Setting: A Multidisciplinary Concept Analysis First we need to understand what Rehabilitation is to be able to focus on its concept analysis. It is a part of the continuum of care as it focuses on increasing a patient’s function for self care and mobility. The need for a rehabilitation care concept in a specialized rehabilitation hospital increases as the length of stay decreases in acute hospitals after surgery or procedures due to the financial burden on insurances, Medicare, Medicaid, and the acute hospitals themselves. No longer do we see in the United States two week long acute hospital stays after major surgeries, strokes or other injuries that affect the activities of daily living (ADL). The hospitals discharge patients back home much sooner than before or transfer them to facilities for further recovery. Unfortunately some of these facilities are long term acute care hospitals or nursing homes where continuing daily therapy is very limited. The fortunate ones get admitted to a specialty hospital called a rehabilitation (rehab) hospital that this paper will focus on. Here, nurses, occupational therapists, physical therapists, speech therapists, case managers...
Words: 4991 - Pages: 20
...Team Debate Paper Stacie Hearne, Manita Johnson, Jessica Lightfoot, and Roy Tucker BCOM/275 October 4, 2012 Kwanis Nelson Debate Team Paper “We hold these truths to be self evident, that all men are created equal, that they are endowed by their creator with certain inalienable rights that among these are Life, Liberty, and the pursuit of happiness.” Gay marriage has become one of the hottest issues in politics. Supporters of gay marriage have compared their struggle for equality to an era when African- Americans were denied their right to vote, some have even argued that to be denied of your right to marry is also a direct violation of your civil rights. Non supporters of gay marriage beliefs are based more from a religious stand point as well personal values. With homosexuality being seen by a vast majority as being immoral and sinful, the biggest argument to date is that many people feel by allowing gay marriage to take place that this will weaken the institution of marriage and family values. On September 21, 1996 both houses of Congress passed the Defense of Marriage Act or DOMA a federal law which defines marriage as a legal union between one man and one woman. This law, signed by then President Bill Clinton denies the rights of same-sex couples to marry. Not only does this law prevent same-sex couples to marry, it also denies these men and women certain monetary benefits such as public employee benefits, social security survivors...
Words: 2591 - Pages: 11
...permissions@emeraldinsight.com The fulltext of this document has been downloaded 1824 times since 2012* Users who downloaded this article also downloaded: Songlan Peng, Kathryn Bewley, (2010),"Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence", Accounting, Auditing & Accountability Journal, Vol. 23 Iss 8 pp. 982-1011 http://dx.doi.org/10.1108/09513571011092529 Randy Moser, (2014),"IFRS and convergence in China and the USA", Journal of Technology Management in China, Vol. 9 Iss 1 pp. 56-66 http://dx.doi.org/10.1108/JTMC-12-2013-0042 Ronita D. Singh, Susan Newberry, (2008),"Corporate governance and International Financial Reporting Standard (IFRS): The case of developing countries", Research in Accounting in Emerging Economies, Vol. 8 pp. 483-518 Access to this document was granted through an Emerald subscription provided by emerald-srm:313615 [] For Authors If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all....
Words: 9957 - Pages: 40
