Mr. Doe Is A Manager - 1063 Words

FACTS: Mr. Doe is a manager in my organization. He is outgoing and he likes to socialize with his subordinates outside of work. He usually goes to the bar every weekend with the team of people he supervises. About half of the employees do not participate in going to the bar with the manager and the other employees. Often Mr. Doe is not afraid to expose or talk about his personal life at work. He told his employees that he is divorced and he has three children who live in another state with his ex-wife, but he visits them often. One day, while at the bar, employees said he met with a girl by the name of Jane with whom he started a relationship with. Soon after that he hired the Jane to work in the organization and Jane was to directly†¦show more content†¦Now, the manager is faced with the most serious challenges of ethical decision as to whether he should fire the lady he is having a relationship with for the many troubles she is causing in the workplace or whether he should just brush off the matter to project Jane’s job. ISSUE: Should the manager fire Jane with whom he is having a relationship with in order to create a pleasant work environment for other employees? CONCLUSION: Yes the manager should fire Jane with whom he is having a relationship with in order to create a pleasant work environment for other employees. ANALYSIS: Deontological theory calls for the â€Å"duty to do the right thing, regardless of the outcome†. That means an ethical decision would be only a choice that everyone would see as acceptable. The manager has the duty to act in the best interest of the organization. Had he decided not fired Jane, it will create a hostile work environment that will have some repercussions on the employees and the company. He should not let one person to poison the future of many others. The situation makes it easy for employees to accuse the manager of preserving his own interest and playing favoritism. He should not only access the consequences derived from it, but he should be ethical in his decision by acknowledging that it is wrong to keep Jane employed. Employees have the right to work in a good work environment. For example, if it was another employee other than Jane, the manager would not be

Federal Prison And Addiction What Are The Treatment Options

History The need for prison-based addiction treatment is intense. In the most recent data from the Department of Justice in 2002, it was found that 68 percent of offenders reported symptoms of addiction in the year before their admission to jail that met addiction criteria. 16 percent of convicted offenders report they have committed their offense in order to get money for drugs. 63 percent of offenders who met addiction criteria had participated in some form of treatment in the past (James Karberg, 2005). Because convicted offenders tend to be locked up for longer periods than jail offenders, treatment possibilities in a prison setting are more far-reaching. The prison and treatment staff are in the best position to establish†¦show more content†¦There is a lack of desire to help one another. This is part of the prison culture. When money is required to buy items that are needed or wanted, the requirement to give up prison job in order to enter treatment is a huge endeavor. Offenders can face physical threats of violence from other offenders if they participate. Treatment inside the prison system is inadequate to the community if there are no services available upon release for the offender and they are more likely to drop out of any treatment program that not related to their needs. Limited treatment resources can be related to the lack of trained staff and available treatment models. Many offenders want treatment, but worried that programs may cause them to have lowe r status within the prison setting (9 Treatment Issues, 2005). Sanctions Negative sanctions are one other problem affecting participation within the treatment program. While in the treatment program, offenders know exactly what the consequences of noncompliance and poor progress are. They understand that there are certain unbreakable or â€Å"cardinal† rules that are their guide. When the violations occur, the sanctions should be applied consistently. The penalties are specifically spelled out to the offender, so there is no doubt about the consequences of their non-compliance or breaking the established rules for the treatmentShow MoreRelatedMelissa Montague. Professor Robert Peach. English 100.1502 Words   |  7 PagesMontague Professor Robert Peach English 100 18 May 2017 Addiction Requires Treatment, Not a Jail Sentence There is no question about it – addiction is a problem. It’s talked about constantly on the news, social media, and even in our own homes. Considering the statistics, that’s not surprising; as of 2012, an estimated 22 million people over the age of 12 are addicted to drugs or alcohol (Friedman 387). The criminalization of the disease of addiction overloads our legal system, disrupts the lives ofRead MoreDrug Abuse And The United States1645 Words   |  7 Pages45 years ago the prison population has risen dramatically and has cost tax payers a substantial amount of money, with no end in sight. 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Now in some states it is legal for recreational use, soRead MoreAddiction And Drug Related Sentencing Essay924 Words   |  4 Pages Addiction is a word most people are familiar with. In 2016 it is hard to avoid hearing about drugs, or knowing someone who indulges in them. We see it every day, in the news, in movies, from coworkers, and from friends. We know that addiction is an illness that affects all of us; it does not discriminate, and it controls every aspect of the addicts’ life. We also know that the addict uses these substances as self-medication to treat anything from a mental instability, to a physical medical conditionRead MoreNon-Violent Drug Offenders -Porp. 361741 Words   |  7 PagesHave you heard the phrase prisons are over populated!? Statistics show 21.2% of low level drug offenders, that are incarcerated, do not have any current or prior violence in their records, no involvement in sophisticated criminal activity and no prior commitment. 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The majorityRead MoreThe Failure Of The American Prison System1344 Words   |  6 PagesThe Failure of the American Prison System Whenever you imagine prison, you think up ideas and violent images that you have seen in the movies or on TV.    Outdated clichà ©s consisting of men eating stale bread and drinking dirty water are only a small fraction of the number of horrible, yet â€Å"just† occurrences which are stereotypical of everyday life in prison.    Perhaps it could be a combination of your upbringing, horrific ideas about the punishment which our nation inflicts on those who violateRead MoreNational Survey On Problem Gambling910 Words   |  4 Pagesproblem services in the US. There were an estimated 5.77 compulsive gamblers in the US in need of a treatment program in 2012. 10,387 of them were treated in a state-funded problem gambling treatment programs. There were 34 states with active NCPG Chapters during the time the survey was conducted. Across all state, substance use disorder is estimated 3.6 times more common than gambling addiction. Based on the research from GamblingRecovery.Org (2016), around 80% of adults have participated in anyRead MoreIs Drug Treatment a Viable Alternative to Prison Time? Essay1113 Words   |  5 PagesPrisons and county jails are extremely over populated, so over populated that in some jails inmates are sleeping on the floors. According to Senator Jeanne Shaheen (From Senator Jeanne Shaheen: Prison Overcrowding, 2011), the federal prisons are currently 35 percent over their capacity. The overcrowding is costing the criminal justice system and taxpayers more money to transfer inmates to other facilities and in lawsuits brought by inmates against the prisons. With the prisons and county jailsRead MoreOpiate Addiction1214 Words   |  5 PagesA. Identify a Social Problem The social effects of opiate addiction are felt by those who may have never even seen more than an image of heroin. For example; â€Å"In an early study, for example, Inciardi reported that a cohort of 239 male heroin addicts from Miami committed 80,644 criminal acts during the 12 months before being interviewed (Inciardi, 1979).†. (Strain and Stitzer, 2006) In part, this is due to the problems associated with the severe withdrawal symptoms that begin about

Auditor Independence and Audit Quality Principles

Question: Discuss about the Auditor Independence and Audit Quality Principles. Answer: Introduction: It can be observed from the first situation that because of last years impressive audit, the CEO of Luxury Travel Holidays Ltd would reappoint CJ (Clarke and Johnson) as the companys auditor for the financial report of 30 June 2015. However, CJ would be reappointed subject to the condition that it would give an interesting speech about the company that can assist in enhancing its businesses, thereby attracting more investors as a whole (Hoffelder, 2012). Hence, it can be witnessed that CJ is restricted to frame an unbiased opinion on the company financials, as it would not procure the auditors job if the instructions of CEO were not duly complied with. Further, in the second situation, it can be observed that LTH had proposed a complimentary 14-day holiday package to the auditors for the anticipation of another smooth audit process in 2015. However, in reality, such anticipation of the smooth audit can be interpreted as a biased and unprofessional judgment on the company financials t o be presented to its stakeholders. This implies a risk of familiarity threat because the company intends to alter the auditors judgment in lieu of their long-term engagement with the company (Bedard et. al, 2014). Further, in the third situation, Michael has been appointed as a part of the companys audit team, and his father is already the financial controller of the company. In other words, Michaels father is responsible for the preparation of LTHs financial reports. This situation also implies a familiarity threat because Michael as an auditor would hesitate to report any dubious activities on the part of the company, as the consequences of such reporting would result in the termination of his fathers job and other employees too (Fazal, 2013). Therefore, in this case, it would result in an unfair audit opinion regarding the financial statements of the company, and hence unacceptable as a whole. Lastly, it can be observed from the fourth situation that Annette has been chosen to be a part of LTHs audit team, and previously she had temporarily assisted LTH in preparing accounting entries and tax calculations. Thus, Annette is under a non-delegable responsibility to scrutinize her own doings. Besides, this implies a threat of self-review on the part of Annette, as it is a compulsion to get the work scrutinized by another person instead of reviewing it by o wn. It needs to be noted a person cannot audit a work on his own. Annette will be engaged in a biased view because she will not be able to trace any deficiencies in her won work. Hence, it is imperative and essential that an auditor and accountant should not be the one and the same person. It is advisable for Geoff not to bring Annette in the team of LTH (Holland Lane, 2012) In lieu of the threats identified above, various safeguards can be implemented to avoid such threats. Therefore, in the first situation, since CJ is prevented to frame an independent judgment, the most effective safeguard is to resign from such assignments and avoid standing for the post of reappointment as an auditor (Fazal, 2013). Furthermore, making effective communications with the committee of independent directors can also assist in safeguarding such threat. Further, in the second situation, the most appropriate safeguard would be the removal, rotation, and reassignment of partner or staff from the audit assignments. In addition, steps may be initiated in order to design strict restrictions regarding acceptance of any other gifts other than fees for performed audit services. In the third situation, since Michael, as an auditor is working for the company with his father being the financial controller of the same, it can be stated that Michael is clearly pursuing a personal inter est in the company that will restrict him to perform unbiased and fair audit processes. Therefore, the most appropriate safeguard in this scenario would be a discussion of the same with an independent audit committee because based on the SOX Act; no auditor can be selected as an auditor of the company wherein they possess any type of financial or personal interest. Moreover, the disclosure of such relevant interests with those charged with governance can also facilitate in safeguarding such threat (Gilbert et. al, 2005). In the last scenario, since Annette had to scrutinize her own doings being an auditor, it could result in an unfair audit process, and hence, instead of self-reviewing the work, some other qualified professional accountant or auditor must be selected in order to frame an independent and unbiased opinion (Church et. al, 2008). Therefore, in simple words, Annette must not be a member of the audit team of Luxury Travel Holidays Ltd. All the previously mentioned safeguards are very crucial in relation to the independence of auditors because audit threats play an important role in hampering the audit opinion framed upon the company financials, and therefore, proper implementation of safeguards can assist in encountering such audit threats, thereby facilitating in an independent audit process (Coram et. al, 2011). It is the primary responsibility of an auditor to take into account the prevalent business risks as well as the audit risks for the smooth functioning of an audit process. Therefore, in association with the purchase of equipment and spare parts, the major business risks to MSL are as follows. It can be observed that in association with the maintenance services offered by the company (MSL) to all its customers for the first two years after the purchase of a product, there was a failure to determine the true demand for the product. As a result, the key business risk can be subject to understatement or exaggeration of the requirement of spare parts. In relation to such business risk, the company (MSL) is under a non-delegable duty to evaluate the quantity of purchase in an effective manner because firstly, every product is offered with a warranty of two years and secondly, such products come from far-flung areas that can consume a massive amount of time. Therefore, proper evaluation of the quantity of spare parts can avoid occlusion of resources, thereby safeguard the lessening of the quantity of purchased equipment. Furthermore, if such action were not initiated, the advantage of interest income would also have vanished. Besides, this could have resulted in affecting the financials of the company because of improper expectation of the demand of spares. All these could also result in hampering the competitive advantage of the company because the adequate quantity of equipment would not be prevalent in order to address the needs of customers. Along with the previously mentioned business risk, there is another risk of theft or fraud that can be experienced by the company (Heeler, 2009). Such risk could generate during the purchase of equipment from global markets, and instruct the staff to go far away areas in order to complete the maintenance services. MSL has no presence of supplier based in Australia. The presence of suppliers can be traced outside Australia. The supplier of goods manufactures the goods and provides them to the warehouse of the MSL. The existence of risk in business is present in the form of destruction during the time of transport. It needs to be noted that appears no insurance of the goods from theft or destruction due to a loss in transport (Horngren, 2013). Thus, the amount of fraud or theft must be taken into account in relation to the previous years, in order to create an ideology to determine whether the company had initiated any corrective actions. In addition, it must also be determined whether the company had entered into any type of insurance policies to tackle fraud or theft. This could be done by investigating the amount of purchased quantities of equipment. In relation to the previously mentioned business risks, there are various audit risks in response to them. Thus, in association with the first business risk, the most crucial audit risk prevailing relates to a misstatement of the companys financial statements. This is because such business risk is directly associated with the condition of the sale of the equipment, and therefore, it is the auditors responsibility to verify whether such products sale price must be lessened or need it be depicted as costs in the companys P/L account (Carcello, 2012). The auditor needs to consider the aspect of risk that is present in the given scenario. Moreover, such spare parts could not be depicted under stock-in-trade because the part of such product that has been procured for want of free warranty will be depicted under liquid assets in the companys financials. Furthermore, various spare parts are not being covered under maintenance services provided by the company and hence, the auditor must cons ider such maintenance contracts as it will assist in highlighting what spare parts can generate funds, and what parts can be depicted as an expense. This is because charging an expense as revenue would exaggerate the companys resources, and charging revenues as an expense would understate the companys resources, thereby misguiding the stakeholders as a whole (Carcello, 2012). In both the scenario, there appears a difference and the difference will tend to affect the position of the balance sheet. In relation to the second business risk of theft or fraud, because mobile contractors travel to faraway locations, it consumes immense time, and therefore, it can ultimately lead in the falsification of truth, thereby hampering the faith of company upon the auditors (Mock et. al, 2013). When there is a longer time span there is always a possibility of tampering with the data as the evidence is difficult to be estimated. Therefore, in lieu of such scenario, it may be feasible for the auditors to travel to such locations of their own, so that proper evaluations of costs can be done, and the same can be compared to that of the mobile contractors to verify the truthfulness of their statements (Blay et. al, 2011). The account balance that is influenced directly comprises of the cost of the warranty, the cost of maintenance and the spare part cost. The irrelevant increment in the goods mentioned will ultimately affect the profitability. Audit risk can be described as the one that the auditor cannot judge the actual WDV of the closing stock because the management could not verify the right type of pricing that is produced and completely depends on the parts that are present in the manufactured products (Wright Charles, 2012). Furthermore, proper investigation of the companys engineers is not done, as they are not on the companys register of payroll. Besides, carrying spare parts for completing maintenance services can result in theft because the customers might not utilize such parts (Tepalagul Lin, 2015). Hence, the auditor must consider whether insurance policies are able to cover the equipment and spare parts of the company, and the time when consumers procure these items. In addition, the auditor must also scrutinize whether fraud has been created on the part of the company through improper arrangements with contractors in order to attain insurance benefits. References Bedard, J. N, Gonthier, B, Schatt, A. (2014). Costs and Benefits of Reporting Key, Harvard Press Blay, A. D Geiger, M. A. North, D. S. ( 2011). The Auditor's Going-Concern Opinion as a Communication of Risk. Auditing: A Journal of Practice Theory, 30 (2): 77- 102. Carcello, J. (2012). What do investors want from the standard audit report? CPA Journal 82 (1),7. Church, B., Davis, S. McCracken, S. (2008). The auditors reporting model: A literature overview and research synthesis. Accounting Horizons, 22(1), 69-90. Coram, P, Mock, T. J, Turner, J. Gray, G. (2011). The communicative value of the auditors report. Australian Accounting Review 21(3), 235-252. Holland, K. Lane, J. (2012). Perceived auditor independence and audit firm fees, Accounting and Business Research. 42(2), 115-141. Hoffelder, K. (2012). New Audit Standard Encourages More Talking. Harvard Press. Fazal, H. (2013). What is Intimidation threat in auditing?. Retrieved April 26, 2017 from https://pakaccountants.com/what-is-intimidation-threat-in-auditing/ Gilbert, W. Joseph J Terry J. E. (2005). The Use of Control Self-Assessment by Independent Auditors. The CPA Journal, 3, pp. 66-92 Heeler, D. (2009). Audit Principles, Risk Assessment Effective Reporting. Pearson Press Horngren, C. (2013). Financial accounting. Frenchs Forest, N.S.W, Pearson Australia Group. Mock, T. J, Bdard, J, Coram, P, Davis, S, Espahbodi, R. Warne, R. (2013). The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice and Theory, 32, 323-351. Tepalagul, N. Lin, L. (2015). Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance, 30(1), 101-121. Wright, M.K. Charles, J. (2012). Auditor independence and internal information systems audit quality, Business Studies Journal. 4(2), 63-84.

Mariano Escobedo Essays (426 words) - French Intervention In Mexico

Mariano Escobedo Mariano Escobedo Mariano Escobedo was a healthy man he was my Grandparents great great grandparent. He was a Mexican General from Mexico. He wanted to govern Mexico, he fought against dynasty and he won. Escobedo fought against the French Invasion in Mexico to govern Mexico. He became a great general who fought against Napoleon III (French.) In Mexico City airport and in Monterey his name is printed and also in some streets of difference parts of Mexico. Mexico had borrowed money from England, France and Spain. In 1861 representatives from this countries got together in London to find a way to get Mexico to pay this countries. Troops from this three countries went to Veracruz in 1862. They were welcomed from representative from Mexico. The general Juan Prim, from Spain accepted the way Mexico was going to pay little by little so as England. The representative from France is not accepted he wanted the money and ordered his troops to prepare to fight. The government of Benito Juarez organize the defense. He made in charge the general Ignazio Zaragoza to get to Puebla and fight with the French. They attacked each other in the Fuertes de Loreto y Guadalupe. The troops of Zaragoza, helped from the Indians Zacapoaxtla. In 1862of Mat 5 they won against the French. The emperor from France, Luis Napoleon Bonaparte, wanted to extend his powers in America and in Asia. He dreamed to form a great empire. Mexico took advantage of that situation to peek an European emperor to govern Mexico and to stop the politic anarchy. Luis Napoleon made them recommend Fernando Maximiliano de Habsurgo, brother of the emperor Francisco Jose. Maximiliano accepted his embarkation to Mexico but with her wife, the princess Carlota Amalia de Belgica. Luis Napoleon send his army to wish napoleon luck. Austria and Belgica also send troops. The emperors arrived to Mexico at the end of 1864. In Veracruz, Puebla were great big welcomes. To confront the invaders, to the president Juarez formed a government itinerante, who traveled from the capital to the north border. From this places it continue the position of the millitar action from the armies from the North, West, command from Mariano Escobedo, Ramon Corona and Porfirio Diaz. From 1865 to 1867 were constant fights. At first the power was in Europe, but the Mexican never gave up and little by little the situation kept changing. Maximilliano made his own government in the castle of Chapultepec in Mexico City. The biggest part of his people were foreign, but also has important foreign Mexicans. They traveled many parts of the center of the city and Carlota traveled all the way to Yucatan, Maximiliano showed interests for the luck of the Indian workers. Biographies