Critique Paper on the Discussion of the Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country The Philippines known as one of the developing countries in Southeast Asia has also become one of the countries supporting the shift and full compliance with the International Financial Reporting Standards (IFRS). The change from following the U.S GAAP or the localized version of the U.S GAAP to the International
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5897/JAT2013.0127 ISSN 2141-6664 Copyright © 2014 Author(s) retain the copyright of this article http://www.academicjournals.org/JAT Journal of Accounting and Taxation Full Length Research Paper Auditors’ perceptions on impact of mandatory audit firm rotation on auditor independence –Evidence from Bahrain Kousay Said* and Hussein Khasharmeh Department of Accounting, College of Business Administration, University of Bahrain, P.O. Box: 32038, Kingdom of Bahrain. st th Received
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referral from a parent of a minor. Even schools, victims of the juvenile, and probation officers can make referrals as well. There are several factors to consider when a case officer makes a decision as to whether or not to detain and charge them, release them, or in some cases place them in a youth welfare program. The officer must make a determination based upon facts of the case and also the recommendations of parents or legal guardians. About fifty percent of all juvenile cases are heard informally
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In the CJi Interactive activities I learned about the Criminal Justice system's mandatory sentencing guidelines. An indeterminate sentence is a sentence imposed for a crime that isn't given a definite duration. The prison term does not state a specific period of time or release date, but just a range of time, such as "five-to-ten years." It also means that you are given a minimum sentence, but not a max. Determinate sentencing is a fixed term or incarceration is imposed.It means that you are sentenced
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Prison Overcrowding Final Project Terence Ingram Professor Karina Arzumanova, Esq. March 17, 2013 Strayer University Prison Overcrowding Final Project Criminal Activity is on the rise. With prison populations growing at an all-time rate, the federal prison system has not been able to keep up. As a result, this is a serious problem which puts inmates and guards in danger and holds back efforts to rehabilitate convicts. (McLaughlin, 2012) Violence will be on the rise as more inmates are squeezed
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belief that there are two types of people the criminals and the rest of us. In the early 1980’s congress decided to create mandatory minimum federal sentencing laws which extended the amount of time each offender would receive. Although these new laws also require judges to exercise their discretion by considering the history and characteristics of the defendants, the mandatory minimum laws prevented them the ability to do
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rise of felony charges by prosecutors, as well as increases in parole and probation revocations for technical and other low-level violation, continually raise the admissions numbers. Over the course of the years harsh sentencing practices such as mandatory minimums, three-strikes, and other habitual offender laws, and extended sentencing ranges with a omitted restriction
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these states has established guidelines for different purposes and most of them were asked to meet multiple goals, including punishment, deterrence, incapacitation, and rehabilitation. The biggest impact on the sentencing guidelines are the mandatory prison sentences that carry an array of offenses, including nonviolent drug charges that have swelled the nations prison population. In 2008 the “Criminal Justice System Improvements” reports that the United States have 5 percent of the world’s
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“Similarities between mass incarceration and Jim Crow . . the creation and maintenance of racial segregation is one example. . . . Mass incarceration achieves racial segregation by segregating prisoners – the majority of whom are black and brown – from mainstream society.” (195) What examples and evidence does Michelle Alexander use to explain this statement? Perhaps one of the greatest similarities between the mass incarceration and Jim Crow, is the restricted rights of convicted criminals. The
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American Civil Liberties Union. This represents an increase of over 1,300 percent since the early 1980s. (Graying in Prison). Some contributing factors to the increase in elderly inmates are, get tough on crime reforms of the 1980s and 1990s, mandatory minimum sentences, three strikes rules and truth in sentence laws established in recent decades are keeping more offenders in prison for longer periods of time. Inmates are living longer and this also contributes to prison overcrowding. (Elderly
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