...taxpayers were informed that their school system had run a $7 million deficit after several previous assurances that the system was fiscally sound and would finish the year with a surplus. By November 2005, an external audit determined that the actual deficit was $12.1 million. Three months later, a special grand jury report was released describing the causes of the financial crisis and addressing the means to correct the situation. What went wrong? Place yourself in the role of an auditor or a consultant and identify the problems. As you do so, you will better appreciate the importance of internal control and will gain experience in identifying and assessing client risks. While this case involves a governmental entity—a school district—no prior coursework in governmental accounting is required to complete case requirements. PART I – THE BUDGET PROCESS The Violet Bay School District (hereinafter, the “VBSD” or the “School”) provides public primary and secondary education to local students. The VBSD, with its elected 11-person School Board, is a separate legal entity, but is fiscally dependent on the City of Violet Bay (hereinafter, the “City”). The constitution and code of the state place responsibility for developing the School budget with the...
Words: 5312 - Pages: 22
...The Role and Functions of Business Law Tanisha Haynes LAW/421 July 18, 2013 Ms. Lindsey Cole The Role and Functions of Business Law When people hear the word law, one will think of the laws in which people have to abide by on a daily basis. There are several different variations to the laws; there are states laws. Each state has their own rules for their citizens to follow. Then there is the Federal law, which governs the government. According to Melvin, “the term law is defined as a body of rules of actions or conduct prescribed by controlling authority, and having legal binding force” (Melvin, 2011). Laws, established to keep order within a small area like a neighborhood or driving down the street in a vehicle. The laws are here to protect the innocent and charge the guilty. The laws play a big part in people everyday lives. When driving down a busy highway, people are following the rules of the road, which are laws set to guide the drivers safety. In the business world, laws work the same way. A few examples of different laws are common law, statutory law, administrative law and constitutional law. While working for the United States Postal Service (USPS), Tanisha had and on the job injury while running letter mail on a sorter. She mashed her thumb inside the door of the machine. She knew that if she reported the accident, she would have to file paperwork and go to the urgent care and she did not want to go through the hassle. As time went on, she noticed...
Words: 843 - Pages: 4
...For those of you who live in the Virginia Beach area, not much of an introduction is needed for local musician Dave Johnson. A figure in the local music scene for over 22 years, Dave, who was born and bred in this Hampton Roads city, continues to call Virginia Beach home. For those of us who enjoy a raw, enthusiastic, fresh sound connecting the intense, fast tempo of rock n’ roll to the creativeness and inventiveness of the Blues. Despite performing at venues such as The Norva, the #1 ranked “Best Music Venue in America” by Rolling Stones magazine (Rolling Stones Magazine), Dave is content to entertain his fans at more intimate locations, such as the one I saw him at on October 30th, Chops Restaurant in Virginia Beach, Virginia. Having seen Dave play on multiple occasions to various crowds, the experience of observing him play at Chops provided insight to the array of individuals in which Dave’s singing can impact. With its exquisite atmosphere and sophisticated crowd of...
Words: 1149 - Pages: 5
...a lapse of judgment. It is also shown that drivers twenty-five years or younger are responsible for more than half of these incidents (“Adolescent Sleep Needs and Patterns”). In a study of Virginia public schools, researchers compared the number of adolescent automotive accidents of two Virginia school districts, each composed of similar demographics. The start times of the two districts, however, were varied. Virginia Beach schools started classes at 7:20 A.M., whereas Chesapeake schools began later at 8:40 A.M. “While the overall accident rate for all drivers was higher in Virginia Beach, the difference between teens in the two cities was stark,” said author Dr. Robert Vorona. “Chesapeake had 46.2 crashes for every 1,000 teen drivers, compared to 65.4 per 1,000 teen drivers in Virginia Beach—a 41% difference”...
Words: 1355 - Pages: 6
...TO THE HONORABLE HEARING OFFICER: Respondent, Pasadena Independent School District, (“Pasadena ISD” or “District”) files this Motion to Dismiss to request that the due process hearing filed by Ashley W. b/n/f Rosezina W. on November 18, 2015 (as amended on December 8, 2015 ) be dismissed effective immediately. Respondent would show the hearing officer as follows: I. SUMMARY OF THE MOTION Rosezina W, on behalf of her daughter, brought claims alleging the District violated specific provisions of the Individuals with Disabilities Education Act (“IDEA”). Based on the language of the Complaint and Amended Complaint, Petitioners’ are seeking prospective placement in a homebound program and prospective provision of an assistive technology device...
Words: 551 - Pages: 3
...organisms that live in a given area. The ratio organisms to the size of the area are determined by dividing the number of people by the size of the area that they occupied. Currently the average population density in the United States of America is about 73 individuals per square mile. This number is the average for the entire United States but there are areas of that far exceed that average. Population density can have a profound effect on the daily life of average Americans. A town with 20 people per square mile will have different issues than a place such as Guttenberg New Jersey which has 58,000 people per square mile. Areas with high population density can have issues such as decreased privacy and excessive population noise. In most cases, as population density increases, that larger population will produce more noise and more areas will be crowded. Individuals that live in areas where high population density exist also have a harder time maintaining privacy, so person's territorial tendencies must change and adapt. In order to fully grasp the concept of how population density affects the average person the concepts of personal space and privacy, territoriality, and noise must be understood. Noise The idea of noise is very subjective issue. What is considered noise to one person can be music to another person ears. Technically speaking the definition of noise is sound or a sound that is loud, unpleasant, unexpected, or undesired. When discussing noise it is so important...
Words: 1445 - Pages: 6
...In 1984, Earl was an innocent man convicted of murder and rape against Rebecca Williams. All the information she could give was her attacker was a black man that was acting alone. Because he admitted to committing the crime; he was the number 1 suspect, although he told a very different story about the incident. He confessed to stabbing his victim 2-3 times, however an autopsy was completed on the woman revealing that she had been stabbed over 30 times. He also stated that he didn't know her address, her height, or even her race. Knowing this information, the court still found him guilty and he was put on death row Now if you don't know Earl Washington Jr, he was not the brightest of people. Earl was a man with a intellectual disability....
Words: 521 - Pages: 3
...was illegal in many states for decades. However, interracial marriage in the United States has been fully legal in all U.S. states since the 1967 Supreme Court decision, Loving v. Virginia, that decreed all state antimiscegenation laws unconstitutional. Many states, of course, had chosen to legalize interracial marriage much earlier. According to a May 14, 2012, Huffington Post article entitled “Interracial Marriage Statistics: Pew Report Finds Mixed-Race Marriage Rates Rising,” the 1980 Census (the first to collect data on interracial marriage) reported that 3% of all married couples were from different races. The number had risen to 8.4% (one in twelve couples) by 2010. Looking at marriages recorded in the years between 2008 and 2010, we find that 22% of newly-married couples in Western states were of different races or ethnicities, compared to 14% in the South, 13% in the Northeast, and 11% in the Midwest. QUESTION 1: Analyze and evaluate each case independently by providing the following (about two paragraphs per case): LOVING V. VIRGINIA CASE. 1. Facts of the case: In 1958, Mildred Jeter, a black woman, and Richard Loving, a white man, were married in the District of Columbia. The two had gone to the District of Columbia to obtain a marriage license and returned to their home state of Virginia afterward. The couple was then charged with and convicted of inter-racial marriage later on they were confronted by police at their home. The police found their marriage certificate...
Words: 5896 - Pages: 24
...Szypszak (2012) an approach many researchers utilize to interpret the language of the U.S. Constitution and the U.S. legal system in order to explain the principles and process of constitutional, regulatory, and administrative laws at the federal and state levels is using the “case” approach. The methodology of research for this paper is using technology and information resources for researching cases, laws, and other legal communications (Szypszak, 2012). Learning by Doing 1. Your state’s statute that defines what is considered to be a public record that must be made available to the public upon request. The Virginia Freedom of Information Act (FOIA), located § 2.2-3700 et. seq. of the Code of Virginia, guarantees citizens of the Commonwealth and representatives of the media access to public records held by public bodies, public officials, and public employees. The guiding principle of FOIA states that the objective of FOIA is to encourage attentiveness by all persons of governmental activities. In broadening this strategy, FOIA requires that the law be interpreted liberally, in favor of access, and that any exemption allowing public records to be withheld must be interpreted narrowly ("The Virginia freedom," 2011). 2. The pre-World War I opinion by the U.S. Supreme Court holding, on re-argument, that a federal income tax was unconstitutional. As for the constitutional arguments in Pollock v. Farmers’ Loan and Trust Company (1895), that asserted the federal...
Words: 1536 - Pages: 7
...Experiment: Grignard Synthesis of Triphenymethanol Title References: Rosenberg, Robert. (2010). Experimental Organic Chemistry: Howard University Edition. Virginia Beach, VA: Acedemx Publishing Services, Inc. McMurry, John. (2008). Organic Chemistry, 7th Edition. Mason, Ohio: Cengage Learning. Syntheses of triphenylmethanol using the Grignard reagent Phenylmagnesium bromide Abstract A Grignard reaction was demonstrated in order to produce triphenylmethanol from the use of the reagents bromobenzene and phenylmagnesium bromide. This was accomplished by first creating the Grignard Reagent (phenylmagnesium bromide). To do this refluxing of bromobenzene with magnesium and anhydrous ether was done. The Grignard reagent produced was placed in a round bottom flask. Next, a solution of methyl benzoate and ether was slowly mixed into the flask while refluxing was being performed. Upon completion of the reaction, the crystals were isolated using ligroin and vacuum filtration. Analysis of the IR spectra and melting point supported these results. The significance of these findings shows how thoroughly the experiment was carried out. Introduction The Grignard reagent can easily be formed by the reaction of an alkyl halide, in this case bromine, with magnesium metal, in anhydrous diethyl ether. The reaction takes place at the surface of the metal, and the ether plays the role as both the reactant and the solvent. As a result, the Grignard reagent is produced at the surface...
Words: 840 - Pages: 4
...Pernell Whitaker From Wikipedia, the free encyclopedia Pernell Whitaker | Statistics | Real name | Pernell Whitaker | Nickname(s) | Sweet Pea | Rated at | LightweightLight WelterweightWelterweightLight Middleweight | Height | 1.68 m (5 ft 6 in) | Reach | 175 cm (69 in) | Nationality | American | Born | January 2, 1964 (age 51)Norfolk, Virginia, USA | Stance | Southpaw | Boxing record | Total fights | 7 | Wins | 7 | Wins by KO | 3 | Losses | 0 | Draws | 0 | No contests | 0 | Pernell Whitaker Medal record | Men's boxing | Competitor for the United States | Olympic Games | | 1984 Los Angeles | Lightweight | Pan American Games | | 1983 Caracas | Lightweight | World Amateur Championships | | 1982 Munich | Lightweight | Pernell Whitaker (born January 2, 1964 in Norfolk, Virginia), nicknamed "Sweet Pea," is a professional boxing trainer and retired American professional boxer. Whitaker was the lightweight silver medalist at the 1982 World Championships, followed by the gold medalist at the 1983 Pan American Games and the 1984 Olympics. Whitaker then embarked on a pro career in which he became world champion in four different weight divisions. During his career, he fought world champions such as Julio César Chávez, Oscar De La Hoya and Félix Trinidad...
Words: 3972 - Pages: 16
...Responding to Ethical and Legal Issues Angenette Ferrette COUN5217 Ethical Legal Issues in Professional Counseling 4517 Brinker Drive Virginia Beach, Virginia 23462 Telephone: 757 636-6188 Email: aferrette@capellauniversity.edu Instructor: Dr. Dee Hann-Morrison This paper will examine key legal and ethical issues as they relate to a family referred for couples and family counseling by Child Protective Services (CPS) following a recent allegation of neglect. It will also outline an ethical decision-making model and strategies developed to address the influence that counselor personal values and beliefs may have on ethical decision making with clients. This case involves two children ages 8 and 11 that were reported to CPS by the parents of another student. The parents that reported the children suspect neglect when they observed the children walking home from school on a cold winter day. The parents of the children have only been in the United States for four years and have a limited understanding of English. They were shocked to be contacted by CPS and are angry at the allegations of neglect. They express their concerns regarding their immigration status and the potential negative impact that the allegations may have on their records. Attending regular counseling sessions is impacted by both the parents late work schedules which also results in the children providing their own care in the evenings. They report that a neighbor...
Words: 729 - Pages: 3
...MYTHOLOGY IN MODERN SOCIETY [pic] [pic] [pic] |Mythology is everywhere! Daily you run across instances of words, city names, companies, | |literary allusions - and even planets and constellations - that take their name or borrow | |their theme from myths. Because of your many requests, I've provided a couple of thousand | |excellent examples to help you get started in your research. Remember, you're surrounded | |by mythology in today's society, whether you realize it or not! | Mythological Influence on Modern... |[pic]Companies & Groups |[pic]Planets & Constellations | |[pic] Words & Expressions |[pic]Literary & Pop Culture | [pic]American Cities Named From Mythology [pic] COMPANIES & GROUPS |Mythology is everywhere! There are hundreds of companies, groups and corporations that take their name, logo or theme from ancient mythology. | |I've provided a variety of examples to help you in starting your research. Some are well-known international companies, others are of a more | |local nature. | |Aegis - Zeus and Athena's protective shield; modern group of insurance companies (The Aegis Group). | |Ajax - Greek warrior in the Trojan War, who "cleaned up" in...
Words: 5942 - Pages: 24
...(Forbes, J). The demand for gasoline has increased significantly, due to economic growth. Also, seasonal changes can pose a serious impact on gas prices. Gas prices increase greatly during the holiday seasons and summer because American’s travel increases during these times. For example, the American gas demand increases in the summer season, resulting in higher gas prices during these times (Forbes, J). When the price of gasoline goes down people will buy more creating the demand but due to lowered price gasoline station owners will be discouraged to supply more of gasoline. If the price of gasoline goes up, demand will go down while the sellers will try to supply as much as they can. Just in the last month in Virginia Beach, Virginia, gas prices have risen 19 cents and over the last 3 months it has fluctuated within 49 cents (GasBuddy.com). Chapter 3 Q.14 When Starbucks introduces their premium blends, the demand of this new product will rise. This will cause equilibrium output and prices will increase. The new premium blends could cause consumers to crave more coffee, and shifts the demand curve outward. By shifting the demand curve outward it will cause the quantity sold to increase. The price will rise as well because sellers have to work harder to produce greater...
Words: 596 - Pages: 3
...Prosecutors: Establishing venue: Virginia Beach, VA Saturday September 29, 2012 at 1a.m. UNDER EXIGENT CIRCUMSTANCES Emergency conditions. 'Those circumstances that would cause a reasonable person to believe that entry (or other relevant prompt action) was necessary to prevent physical harm to the officers or other persons, the destruction of relevant evidence, the escape of a suspect, or some other consequence improperly frustrating legitimate law enforcement efforts.' United States v. McConney, 728 F.2d 1195, 1199 (9th Cir.) * This Is solely used in a case where there Is a suspect either getting out of a car or running out of a car per say, trying to evade authorities. * In this particular case officers respond to a drug activity call on the corner of navy and Main Street. The suspect, a black male, wearing blue jeans and a white t-shirt was seen leaving a dark shady area with something in hand. Responding to the call, Officers A and B drive to the scene at the corner of navy and Main Street in a Marked Police Unit. The suspect sees this and almost immediately drops a small brown paper bag while trying to flee the scene. Officers acted upon impulse and started running for the suspect. Officer B observes him drop the bag and persues the suspect on foot alongside Officer A. The officers quickly acted and hunted down the suspect in his attempt to flee the scene. Officers speedily apprehended the suspect. The Supreme Court held that excessive force claims brought...
Words: 1301 - Pages: 6
