...Auditing Chapter 19 Discussion Question (last one) Chapter 19 discusses many issues surrounding ethics in general and in auditing. Describe a time when you have faced an ethical dilemma in your professional life. Then explain the course of action you decided to take in this situation and why. Lastly, in your own words explain why it is so crucial for an auditor to remain ethical given the nature of their work. Provide 1-2 paragraphs. You will be graded out of 10 points based on content and writing quality, so be sure you think critically, answer all questions I pose, express yourself clearly and thoroughly, and proofread for grammatical accuracy. ALSO, comment on this student: “Jose Escobar Professional Conduct, Independence, and Quality Control As a seasonal tax preparer, I have faced ethical dilemmas during every tax season in the 10 years I have been doing taxes. Every year, there is at least one customer that wants to be extremely creative when preparing his or her tax return. I have been asked directly to play with the numbers and enter different scenarios in the system to see which option would result in the highest refund. My answer is always the same, the customer has to provide the correct information and that is the only way I will agree to complete the tax return; even if a couple of times the customer has walked away because I did not accept to enter information that I knew was fabricated. It is critical for an auditor to conduct all audit engagements...
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...My eyes scanned the page for the bold letters that spell ANDERSON. As I ran my finger across the page to where the times were posted, my ears began to shut out all outside noises, leaving me alone with the thump of my heart and the inhale and exhale of my lungs. Both began to increase in speed as my eyes narrowed in on the time. My sophomore year had begun and I wasn't sure whether or not I was going to do track this year. Last year I played football in the fall and soccer in the spring. Not really enjoying it, the decision was made to play " real futbol" (soccer) in the fall, leaving the spring sports season open. My friend kept telling me how fun track was, so I decided to give it a try. As the first meet neared, things were going well. I made it onto the 4x100 team making me the third fastest kid on the team. The other members of the relay were Jason Schmidt, Jeremy Willard and Rodney Schmidt. Jason and Jeremy were both the top dogs and Rodney and I were second from the bottom of the barrel. The 400 relay was my best event. We placed in every meet and even took home some medals as the season progressed. As the track year rounded for the home stretch, we had only three more meets to compete in: the Tiger Invitational, regionals, and state. As the Tiger rolled around, there arose a question of whether or not to keep the team together or break it up and give the two seniors a chance to compete in other individual events at regionals. I actually didn't know about...
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...name. 2. Discuss the article title (clear; interesting; identifying type of study, variables, and population). 3. Identify any missing elements in the abstract (purpose, framework, design, sample size, and key results and findings). 4. Problem statement: Describe the healthcare problem or issue that was the impetus for this study including significance, background, and problem statement. 5. Purpose: State the study purpose from the article, whether explicit or implied. 6. Literature review. Provide an example of one relevant previous study and one theory article described in the literature review. Are the sources current? Provide a rationale by giving the number and percentage of sources (references) published in the last 5 years and the last 10 years. Describe briefly the current knowledge (what is known and not known) about the research problem, as described in the literature review. 7. List any...
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...How has the global economic environment changed in the last year? Following two years of weak and uneven recovery from the global financial crisis, the world economy is teetering on the brink of another major downturn. Output growth has already slowed considerably during 2011, especially in the developed countries. The baseline forecast foresees continued a pale growth during 2012 and 2013. Such growth is far from sufficient to deal with the continued jobs crises in most developed economies and will drag down income growth in developing countries. In this paper I will be speaking about the global economy, but first, I will elaborate and concentrate on the strongest economy in the world, the US. In the past year, the most important issue in the United States was employment. All of this year we have seen the employment rate change from 8.1% 8.3% which is a very narrow range, but still means that 12.8 million people are out of jobs, which is extremely bad, but on the other hand, if you wanted to compare it to the rate in 2008, where the economy was falling apart, things seem optimistic. It’s not the government isn’t creating jobs, because it is. The problem is that it’s not creating enough jobs to soak up all the people who were laid off. On average, the country has been adding 150,000 each month, which is good, but not fast enough for people who have been laid of for a while to return to the job market. Another problem is the housing market. In comparison...
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...The Ministry of education and science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education Plekhanov Russian University of Economics Faculty of Finance ABSTRACT Subject: International business and management Topic: Japanese export and trade patterns in view of Heckscher–Ohlin theory Prepared by student of 17OMA-01/15ФА group Of intramural Master’s program Of Faculty of Finance First year Usacheva P.A. Moscow - 2016 Japan has the world's second largest developed economy, it’s ranked 4th-largest in the world by GDP based on purchasing power parity (PPP). Japan is a member of the G7 and such trade organizations as Asia-Pacific Economic Cooperation (APEC), World Trade Organization (WTO), OECD, etc. Based on statistics from the International Monetary Fund’s World Economic Outlook Database, Japan’s total Gross Domestic Product amounted to $4.83 trillion in 2015. Exports from Japan amounted to US$625.1 billion in 2015, down -25.1% since 2011 with a -9.5% decline from 2014 to 2015. Therefore, exports accounted for about 12.9% of total Japanese economic output. Given Japan’s population of almost 127 million people, its total $625.1 billion in 2015 exports translates to roughly $4,925 for every resident in the island nation. Japan’s unemployment rate was an estimated 3.4% by 2016. Japan is the world's largest creditor nation as well as having the highest debt per GDP. As of 2015, 54 of the Fortune Global 500 companies...
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...During the last three years, I have been put in different environments that have affected me. I finished high school in Houston and then I am finishing freshman year in San Antonio. The last two years of high school was a pivotal point for me as I was going through a new culture shock from going to Nigeria to the U.S. It took time to readjust to the different systems as I went from normal courses to the international Baccalaureate diploma. It was challenging to go to a new environment with people, who have different views from you. However, I knew how to handle the changes with the pressure that went with it allowing me to exceed after the first semester. I became comfortable and gain my work ethics back. The international Baccalaureate diploma was the most difficult program I had ever taken in my life as I spent day and night working for two years. This proved to be a rigorous trial that has been helping at UTSA. Additionally, I have gained...
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...Megan Wieda Marc Hamilton Management Practices 8 January 2014 First Night Assignment How The World Has Changed In The Last Forty Years The world has vastly changed over the last forty years and even before that. Some aspects have changed for the good while other aspects have changed for the worse, but there’s no denying that the world has indeed changed. The world has changed in aspects such as technology, science, medical, social norms, and even politics. No one knew how things were going to change, year by year, but everyone took a part in helping the changes happen, no matter how small their part may have been. These changes have affected humanity in various degrees. If we look at the technology and medical changes these have made human life easier on a daily basis. It we look at changes made in technology those are the most drastic ones that have occurred. The invention of the Internet was one of the most groundbreaking innovations of the last forty years. The invention of Netscape as the first Internet browser was a groundbreaking installment in the technological universe. This innovative thought that someone dreamed up and created led the way on a new frontier for technological capabilities to expand and be born. Because of these new capabilities with technology new items and concepts have emerged. Forty years ago everyone did not have cell phones to carry around. People did not have computers they were able to carry around with them. People did not have tablets...
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...aspects of accounting. During this time the accountancy profession was rapidly growing and moving into many new areas, there was a new standard-setting process, greater use of accounting controls in both private and public-sector enterprises, new forms of social accounting, intervention by government in the inflation accounting debate and calls on accounting to change in diverse directions. All of these rapid changes were forcing accounting academics to analysis the changing world of accounting more closely. (p454 30 years of historical accounting research) One of the changes in accounting analysis was a move towards accounting history. Hopwood (1976)called for historical studies in terms that would later be labelled as “traditional”, despite the label it would receive in the future, it still represented an awareness that historical studies would soon be an important source of understanding of the roles of accounting in organizations and society (reference 30 years of historical accounting research). Historical research was slow to emerge, as was highlighted in the Accounting, Organizations and Society journal where between 1976 and 1985 only 13 historical papers were published. Historical research came to the fore during the period from 1986 and 1990 where 22 historical papers were published in the journal Accounting, Organizations and Society, this period was also the time where there was the development of the Foucault –influenced perspective, early contribution using labour...
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...But somehow, life came back in full circle. 20 years on earth has been a journey. A journey I never saw myself on and never the journey I thought of when I was a little girl. I always saw pretty blue skies covered with clouds of never-ending joy. Year 16 was the absolute worse year of my life. Struggling to trust Jesus, pulling myself out of an emotionally and verbally abusive relationship, questioning whether my days in high school would consist of sports or work, seeing friends talk about me and wanting to leave school, battling endometriosis...all...
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...What has changed with violent crime in the last 10 years Sarah Reese Sociology 113 Dr. Lynne Van Trieste Carrington Although crime rates have dropped steadily for more than ten years violent crime rates have gone up 5.2 percent (Russell). This included a 3.2 percent rise in aggravated assault (Russell). Boise was ranked third among the states six regions. As a whole this does not sound too bad; however the fact that violent crime is on the rise gives as cause to consider the possible causes. With the top five locations for violent crime being bars, roads, parking lots, residences and schools, these are mostly very social areas. Obviously the fear of a violent crime having witnesses is not a deterrent. We could blame shifting demographics with young males, females of relatively low skill levels increasing in the area. There is also the rise of gang activity in the treasure valley (ADA County Web). Higher number of drug crimes can also be associated with this trend. Idaho also has very high poor or low income families, many of them homeless or living day to day. With fewer jobs and more layoffs this trend will continue. The Conflict theory relates to the idea that the essential cause of crimes happen to be the effects of society and their economical leagues working inside the social order (Conflict Theory). Society once was built on hard work and respect. The parts that make up our society have slowly broken down, everyone is afraid to run their own house...
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...The Important Public Health Care Developments during the Last 200 Years Michael K. Kivuva Uvocorp The field of public health has witnessed many changes over the past two centuries. The transformations have been fueled by various scientific innovations which have helped to reduce the prevalence of infectious diseases. Technological advancements have also led to various developments. The developments that have occurred in this field include improved sanitation and hygiene, vaccination, and improved methods of detection of diseases. These developments have led to the formulation of policies, public health programs and health promotion campaigns that have helped to control infectious diseases. In the 19th century, industrialization encouraged people to migrate from rural to urban areas as they searched for opportunities in the industrialized centers. This shift led to overcrowding which created various public health concerns. The overcrowded areas had poorly built houses that lacked proper sewerage drainage systems. Moreover, they did not have clean water supply systems. These shortcomings led to frequent outbreaks of diseases like cholera, typhoid fever, malaria, dysentery and yellow fever. However, various public health interventions that started in 1900 helped to overcome these challenges. In the first half of the 20th century, most local and state governments set up infrastructure for sewage disposal and clean water supply to homes. Moreover, water for...
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...Economic Context of Management Name: Pradeep Essay: “The Australian government has been running with too large a fiscal deficit during the past 4 years particularly in light of their projections for the Australian economy which were made when the first stimulus package was announced in 2008". Discuss this assertion and the consequences of this fiscal deficit on economic activity during the past 4 years. What are the implications of your analysis for Australia's fiscal policy during the next 3 years? EXECUTIVE SUMMARY Global Financial Crisis (GFC) evolved from its origin in subprime mortgage crisis of United States and affected almost every country in the world. Australia entered into GFC with a strong position, as compared to the other OECD countries. Australian government implemented stimulus packages in order to deal with the situation. This reports looks at the consequences of the fiscal deficit on economic activity and its implications for Australia’s fiscal policy. Its direct impact on Australia was small – mostly increases in bank borrowing costs The case for fiscal stimulus was based on Keynesian model, which proposes a short term government spending to stimulate the economy during the recessionary period. However, Basic Keynesian model assumes that the exchange rate is fixed. The analysis shows that significant contributor for GDP (expenditure) was net exports over that period, not the consumption. This increase in demand was due to the depreciated...
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...One hundred years ago people did not have the technology that we have today. People prefer the technology that we have now. Daily life has improved over the past 100 years because of the way technology has changed reading, playing games, and communication. Technology has changed the way we read. Back then books were rare, and now we can get them on our phones through the internet. Books are less expensive and easier to get. We have more choices on what topics to read about. In the early 1900s, there were few books, but now with the internet we read books online. Books look different now. Books started out as paper, but now they are computer files. Technology has improved reading by making it available. In the past hundred years,...
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...Change in political participation over the last 40 years Over the past 40 years the turnout of almost all of the general elections going down gradually yet noticeably, the turn out of the election in 1984 was 79%However in the most recent election in 2010 you turnout was considerably lower at 60% But why has this been happening as due to the gradual decline in voter turnout there can be no clear reason found. A reason for the lack of voters has been suggested to have been the fact that people are losing interest in politics and also feel that they have no voice and that their votes wont count for anything, a table found on http://www.exeter.ac.uk/media/universityofexeter/research/microsites/epop/papers/Henn_and_Foard_-_Young_People,_Political_Participation_and_Trust_in_Britain.pdf shows that in a recent survey that was taken 31% of the people asked believed that voti55555ng in a general election was not effective to the government. Further more, a larger 40% of the people asked though that local elections were also ineffective. Supporting this theory even more another survey was taken in which statements were issued and the public were asked if they agreed/disagreed, one of the statements was “By voting/ if I voted, I feel as if I can/ could really help to change the way that Britain is governed” the result of the statement was 44% of the people asked disagreed, meaning that it is a large ideology from the public that the government don’t care for their opinions. ...
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...The Journal of Applied Business Research – July/August 2010 Volume 26, Number 4 A New Look At Management Accounting Mohammad Talha, King Fahd University of Petroleum & Minerals, Saudi Arabia John B. Raja, Multimedia University, Melaka, Malaysia A. Seetharaman, S P Jain Center of Management, Singapore ABSTRACT This paper presents a comparison of the traditional management accounting with the new approach of management accounting with the use of latest information technology and manufacturing technologies. The information and data of the research were gathered from various sources of secondary data. Many online articles and journals were available through these search engines such as Google, Infoseek, Lycos, Excites and Altavista. These articles were downloaded from Internet Websites including IFAC library, CPA online newsletters, Institute of Management Accountants, CIMA (Chartered Institute of Management Accountants), Technical Bulletin and Institute of Commercial and Financial Accountants. The modern techniques used in Management Accounting are discussed. TQM (Total Quality Management), ABC (Activity Based Costing) and BSC (Balanced score card) are some of the tools that are introduced in management accounting to keep up with the latest technology. This research highlights the emergence of new, more proactive management accounting that increasingly becomes part of the management team with the business process. The future roles and expectations of these accountants in...
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