...Case 1 a) Arguments indicating that the firm’s independence has not been impaired: • Moore and Scott for the time being are just friends, not legally married. • There is not a common financial interest since they are not legally married. • By Scott investing in shares, Moore would view this as indirect since Scott would receive any benefits from the investment and are in her name. • Since Moore’s interest is not direct, his independence should not be impaired since Scott’s shares that she invested in are not material to their overall net worth. • Should a third party have access to all the facts, this does not indicate an intolerable risk to the firm’s independence has been established. (Goria and Yaffe, 2002). b) Arguments indicating that the firm’s independence has been impaired: • The appearance of independence to a third party is compromised. Most parties would view a couple living together the same as being married. This would cause Moore’s independence to be impaired (AICPA, 2011). • In reading The AICPA’s Code of Professional Conduct, in order for Moore to evaluate his position, he should consider his capability to perform independently and if a third party that knew all the facts would consider Moore’s and Scott’s relationship to be the same as a married couple. A third party could assume that Moore would be involved and concerned over Scott’s finances and could end of being a conflict since Scott has investment is linked to audit clients (AICPA, 2011). c)...
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...----------------- 3 Chapter I General information ---------------------------------------------------------------- 4 Chapter II Arguments for and against the Scottish independence Arguments for the independence ----------------------------------------------- 6 Arguments against the independence ----------------------------------------- 7 Conclusion --------------------------------------------------------------------------- 10 Bibliography ------------------------------------------------------------------------- 11 Introduction The subject I have analyzed in this research paper is the possible independence of Scotland. I chose this topic because the Scottish independence is a problem of great importance not only for the UK and Scotland, but also for the whole Europe. While doing my research I found very strong and opposing opinions about this recent topic. Scottish independence is a relevant and important matter that has been debated for many years but is now at the pinnacle of debate. Both public and politicians and opposing opinions about independence and throughout this work I will evaluate the most current and most emotive arguments for and against independence. First, I will speak about the historical background of this issue and about the parties “fighting” for independence. Next, I will represent for and against arguments, which will help to understand this complicated issue. Chapter I General information Scotland was an independent country from...
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...Sense’ article Qn.1 All men are equal Paine begins his argument by asserting the natural order of things that God ordained in men; that is, all men are equal. He, therefore, questions the way the British Empire could believe themselves to be extraordinary beings to the extent of subjecting the Americans to slavery by making all their important life decisions. Paine further notes that men and women are distinguished by nature, the good, and evil by faith. However, he wonders what kind of distinction assigns some human beings to be the rulers, in other words, the kings while the rest remain the subjects. According to Paine, it is unnatural and unfair for some human beings to believe themselves to be of more importance than the others. In his argument, Paine holds that hereditary monarchy through which the British exercise its political power obstructs the natural justice since no man should have preferential treatment over others. Paine further argues that Americas was focused on a higher calling. The main aim of such a calling was liberating the entire human race from slavery and affliction of self-imposed ‘earthly kings’. Americas Independence does her better than harm Paine suggests that America could be better without their colonial masters. He claims that England did not colonize America to protect it nor to make it flourish but to safeguard its interests. Paine criticizes those opposed to America’s independence by giving an example that savages cannot declare war on their...
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...Sense’ article Qn.1 All men are equal Paine begins his argument by asserting the natural order of things that God ordained in men; that is, all men are equal. He, therefore, questions the way the British Empire could believe themselves to be extraordinary beings to the extent of subjecting the Americans to slavery by making all their important life decisions. Paine further notes that men and women are distinguished by nature, the good, and evil by faith. However, he wonders what kind of distinction assigns some human beings to be the rulers, in other words, the kings while the rest remain the subjects. According to Paine, it is unnatural and unfair for some human beings to believe themselves to be of more importance than the others. In his argument, Paine holds that hereditary monarchy through which the British exercise its political power obstructs the natural justice since no man should have preferential treatment over others. Paine further argues that Americas was focused on a higher calling. The main aim of such a calling was liberating the entire human race from slavery and affliction of self-imposed ‘earthly kings’. Americas Independence does her better than harm Paine suggests that America could be better without their colonial masters. He claims that England did not colonize America to protect it nor to make it flourish but to safeguard its interests. Paine criticizes those opposed to America’s independence by giving an example that savages cannot declare war on their...
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...Persuasive Strategies in The Declaration of Independence Thomas Jefferson’s Declaration of Independence is, in a sense, an argument for freedom and severance from the British crown. The famous document features some of the elements of argument, such as the claim of unjustness by the colonist’s ruler and the evidence to back it up. The document lays the groundwork for both the American colonies’ independence from England and the eventual war that follows. Of course, for a document of this importance, to be persuasive, it must be written in a carful and particular way. Jefferson’s use of certain mechanical devices and language and diction expresses to his audience the reasons and justification for independence of the American colonies. One of the most obvious and effective strategies that Jefferson uses is midway through the document. He spends a huge chunk of the Declaration listing all of the objections the colonists have to King George III’s regulations and how he has abused his power. This technique brings the audience into the same rationale as the author. Jefferson talks about how the king has “abdicated Government [in the colonies], by declaring [the colonies] out of his Protection and waging War against [them]”, but the colonists’ “repeated petitions” to the king’s rule “have been answered only by repeated injury” (Jefferson 267). Jefferson is making an emotional appeal to his audience and is trying to convince them that any revolution from the colonists is justified...
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...and bankruptcy) when the auditor tries to gain as much knowledge as possible about the client. According to an American Institute of Certified Public Accountants (AICPA) study (Church and Zhang 2006, page 3), audit failures are three times more likely to occur in the first two years of the auditor-client engagement. Auditor rotations have never been mandated in the United States, and I believe this should continue in the future due to the high costs and decreased auditor effectiveness that would result from continual changes in the auditor-client relationships. There are a number of reasons the PCAOB is in favor of mandatory auditor rotation. For example, PCAOB Chairman James Doty believes we should look at ways to protect auditor independence by considering a term limit on how long an auditor’s relationship with a client may last (Tysiac 2012, page 1). The PCAOB wants to consider the concept further by releasing a proposal and receiving feedback whether...
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...Petitioners * Who are these people? They are slaves. * What is their stance concerning freedom, liberty, independence, etc.? They want to have freedom because their lives were insufferable. Many people controlled the slaves harshly so and violently, so they declare for their freedom, liberty, and independence. * Is it justifiable? Yes because everyone should have freedom and be independent. * How does their argument correspond to what we have discussed concerning freedom, liberty, etc.? Their argument shows how they have the right to have freedom as they live in Christianity nation which should treat all men equally, and not to torture them. * How are the two documents similar? Different? The first document shows how the slaves stated their effective reasons...
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...Unit 3: Thinking Report ‘Scottish independence’ Lauren Pratt – 1200370 As the SNP came to authority four years ago there has been a surge of interest across the country. Becoming independent will mean the people who care most about Scotland will be taken the decision about our future. A debate was presented by Stewart Hosie, a Member of Parliament for Dundee East, who was in favour of the motion besides Jenny Marra, who was the second presenter, who is a member of the Scottish Parliament for Dundee North East, Scottish Labour, was in opposition to the motion. Stewart Hosie gave an analytical, quantitative and fact driven argument. Jenny Marra gave a biographical, personal and historical argument. Both played a conception of their audience as largely conservative. In the debate ‘It is time for Scotland to become independent,’ presented on the 17th of September at University of Abertay, Stewart Hosie stated that for many countries, independence is taken for granted, and Scotland should be given that opportunity also. The biggest part of his argument was a number of statistics which he used to show the sustainability and competency to succeed of an independent Scottish nation by use of taxation, and by exploitation of the North Sea. He encouraged that large manufacturing plants should be returned to Scotland, and through these opportunities, this nation would thrive if no longer dependent on the rest of the UK. On the other hand Jenny Marra took a less statistical approach...
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...In 1776, Thomas Jefferson authored the Declaration of Independence, explaining the grievances the American colonists held with their British oppressors. Seventy-two years later, Elizabeth Cady Stanton observed a comparable oppression, so she authored a Declaration of her own, this one known as the Declaration of Rights and Sentiments. The time separating the conception of these two works correlates with some key differences. Yet, though these documents were written years apart from one another, there are identifiable parallels, both obvious and concealed. The Declaration of Independence and the Declaration of Sentiments used similar strategies of repetition and appeal to logos in order to engender the desired reaction in their respective audiences. The purposes of these two documents vary widely. The Declaration of Independence was written to announce the colonies independence and removal from the British Empire. With it came the reasons for how King George III had become a tyrant, and finished with Thomas Jefferson finally explaining what the colonists were going to do about it. The Declaration of Sentiments also goes about the same organization, noting the reasons for why men have become tyrants over them, and finishing what they are going to do about. However, the Declaration of Sentiments doesn’t announce the call for a new country, but the call for reform. Instead, they are stating, “...that they have immediate admission to all the rights and privileges which belong to...
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...(Humanities commuting). Paine had entered Philadelphia where he felt tension because of the Boston Tea Party. Thomas agreed on people revolting against the government who requires to tax them. He thought the America did not need to be dependent with England. Paine realized that there needed to be a separation of colonies. On June 10th 1176 pain had a lot of ideas about independence...
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...You have been asked to sign the Declaration of Independence. Explain in some detail your decision as if you were a colonial of that era. At first, this seems like an easy question, with the immediate thought being ‘of course I would sign the Declaration of Independence’ but when it is considered in the context of the times, there are quite a few things that must be considered before putting my John Hancock next to John Hancock. In the years leading up to 1776, the British Parliament did very little to endear itself to the colonists. Various measures, such as the Stamp Act, Townshend Acts, Navigation Act, and Sugar Act, continually antagonized the colonists and reinforced Parliament’s assertion that they were entitled to derive revenue from their rightful property. The feeling of being oppressed by the British government led to a growing feeling of solidarity amongst the colonists, and eventually inspired the idea that they could not only achieve independence and govern themselves, but in the process create an entirely new kind of government based on the tenet that all men are created equal and entitled to the same rights. Despite the excitement and appeal of independence, it would have been a difficult decision for me, as it was for many at the time, so turn my back on the country of our origin, and commit was essentially would be an act of treason. There was no guarantee this experiment would work, and it surely was no certainty the colonies could stand up militarily...
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...Persuasion is a technique that aims to move an audience and grab their attention. Thomas Jefferson’s Declaration of Independence and Patrick Henry’s Speech in the Virginia Convention are influential arguments about independence that gain America’s attention. The two pieces compare and contrast in persuasive techniques. Patrick Henry and Thomas Jefferson both provide the colonists with reasons to declare their independence. At the same time, Henry urges his audience to unite and join the war against Britain while Jefferson encourages more peaceful tactics to gain independence. Patrick Henry wants the colonists to stand up and fight for what they believe in in order to win their independence. Thomas Jefferson, on the other hand, does not believe it matters what...
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...An outline is a “blueprint” or “plan” for your paper. It helps you to organize your thoughts and arguments. A good outline can make conducting research and then writing the paper very efficient. Your outline page must include your: * Paper Title * Thesis statement * Major points/arguments indicated by Roman numerals (i.e., I, II, III, IV, V, etc.) * Support for your major points, indicated by capital Arabic numerals (i.e., A, B, C, D, E, etc.) Roman numeral I should be your “Introduction”. In the introduction portion of your paper, you’ll want to tell your reader what your paper is about and then tell what your paper hopes to prove (your thesis). So an Introduction gives an overview of the topic and your thesis statement. The final Roman numeral should be your “Conclusion”. In the conclusion, you summarize what you have told your reader. Following are 3 sample outlines, from actual student papers. YOUR outline can be MORE detailed, or might be LESS detailed. Remember that a good outline makes writing easier and more efficient. Sample Outline #1 Title: Frederick Douglass Thesis: Frederick Douglass played a crucial role in securing the abolition of slavery and equality of African-American rights through his actions, ideas, and efforts as a lecturer, author/publisher, and politician. I. Introduction A. Thesis B. Roles/Arguments II. Douglass as Lecturer A. History as slave and acquisition of education 1) ...
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...colonists still identified themselves as part of the greater British Empire and wished to seek reconciliation. Colonists did not begin to think of independence until members of the continental army were killed in battle. As Joseph Ellis said, if “Britain had not turned a constitutional argument into a military conflict” the revolution might have never happened (Ellis 7). Not until after the start revolutionary war did the Americans start to build an identity and come together as a unified country. The colonists could not have formed a unique identity when the only feature that unified them was Britain. “Many colonies shared many important traits with immediate neighbors, but the differences became cumulative as one advanced further along the spectrum. At the extremes-Barbados and Massachusetts, for instance had nothing in common.” (Murrin 461) The demographics of the colonies were very different from one another. The further south you traveled, the larger the African American population became. As Murrin pointed out, the colonies were also split on both government and religion. Each of the colonies operated under their own unique government. Even after the start of the revolution, the Continental Congress set up a government that treated the states as sovereign entities rather than as a nation. The, “unanimity about independence should be followed by total disagreement about what an American government like look like.” (Ellis 115) The Articles of Confederation exemplified how...
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...case of fraud in history. It caused it investors to lose sixty billion dollars, two million two hundred thousand in pension plans, and five thousand six hundred jobs (Enron Sentences Will Be Tied to Investor Losses). This all could have been avoided if public companies were forced to changed independent auditors every five years. Throughout this paper, I will be talking about mandatory audit rotation and why I think it is a great idea. First I will talk about the Sarbanes Oxley act and what it requires when it comes to partner rotation. It is important to know what the current rules and requirements are before we discuss how they should be changed. The next item I will discuss is auditor independence and how it is affected by audit rotation. After I talk about the current rules and independence, I will discuss the advantages and disadvantages of mandatory audit rotation. Sarbanes-Oxley Act In 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 to protect investors from the possibility of fraudulent activities by corporations. This act was aimed to improve financial statements of corporations and prevent fraud. In section 203 of the Sarbanes-Oxley Act, it gives the requirements of partner rotation. “The new rules provide that an accounting firm will not be independent if either the lead audit partner or the concurring partner performs audit services for more than five consecutive fiscal years of an audit client. Extending beyond the mandate of Section 203...
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