...right around the corner. You should adopt pets rather than buying them because of puppy mill conditions, that all the animals are all unique and that you will be helping many animals in the process. Approximately 6.5 million animals go to animal shelters in the U.S. alone each year. Of the 6.5 million, 2.9 million are euthanized, that is equivalent to the population of Nevada every year. The amount of animals being sent to shelters are exponential and are rapidly growing. Puppy mills make money by selling animals to the common consumer. However, behind the scenes, these dogs are mistreated and are...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 24, No. 2 May 2009 pp. 237–252 If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence Robert L. Braun and H. Lynn Stallworth ABSTRACT: The purpose of this teaching case is to expand students’ understanding of the concepts of professional skepticism and independence. The case is based on an actual incident and illustrates the exercise of professional skepticism by a staff auditor who finds himself in the uncomfortable situation of accusing a friend of fraud. The case demonstrates the difficult personal and professional choices that auditors must sometimes make. In analyzing the case, students consider auditor independence rules, as well as the concepts of independence in appearance and independence in mental attitude. Students are asked to identify the types of audit evidence and internal controls needed to detect and prevent the fraud, and to consider the appropriate audit response to an adverse situation. Keywords: auditing; professional skepticism; fraud; independence; internal controls; misappropriation of assets. THE CASE ife is good, thought Will Stallard as he got into his truck that October morning. He could have been thinking of any one of a number of things—his wife of seven years, his beautiful baby girl, or his job as a staff auditor at Dykstra, Banister, and Huston (DB&H), a CPA firm with offices in Montgomery and Mobile, Alabama. Or, maybe it was the slight chill...
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...last year and depicts a small puppy that lives on a farm with his horse best friend. The puppy is young and curious, he wanders off into a truck, the door behind him closes and he is taken into the city. He is cold in the rain and lost. He wanders through the woods as his owner is searching high and wide for him. As the night gets darker and scarier, the puppy gets closer to home however he is surrounded by wolves. Unbeknownst to him, his best buddy, the horse has escaped the barn and is coming to his rescue with friends. The pup starts barking at the wolves but he is tiny. The horses arrive just in time to save him and he is reunited with his family. At the end of the commercial there is the Budweiser logo and the hashtag “ #bestbuds”. Every time I watch this ad I cry. It is just so cute, and as a dog owner pulls at my heart strings. As a human, it makes me connect with the puppy and his fear of being lost and lonely and his search for home. What draws me most to this advertisement is that there is no beer, this ad is not selling beer, it is selling the feeling that you want to have when you drink beer: family, love, friendship. Throughout the commercial, the focus is on the puppy and the horse, their friendship and bond. How they yearn for each other when they are apart, and how they will go through hell or high water to get back to each other and keep each other safe. The whole time you are watching, you do not think this is about beer; rather you are just enthralled in the...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 24, No. 2 May 2009 pp. 237–252 If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence Robert L. Braun and H. Lynn Stallworth ABSTRACT: The purpose of this teaching case is to expand students’ understanding of the concepts of professional skepticism and independence. The case is based on an actual incident and illustrates the exercise of professional skepticism by a staff auditor who finds himself in the uncomfortable situation of accusing a friend of fraud. The case demonstrates the difficult personal and professional choices that auditors must sometimes make. In analyzing the case, students consider auditor independence rules, as well as the concepts of independence in appearance and independence in mental attitude. Students are asked to identify the types of audit evidence and internal controls needed to detect and prevent the fraud, and to consider the appropriate audit response to an adverse situation. Keywords: auditing; professional skepticism; fraud; independence; internal controls; misappropriation of assets. L THE CASE ife is good, thought Will Stallard as he got into his truck that October morning. He could have been thinking of any one of a number of things—his wife of seven years, his beautiful baby girl, or his job as a staff auditor at Dykstra, Banister, and Huston (DB&H), a CPA firm with offices in Montgomery and Mobile, Alabama. Or, maybe it was the slight chill in the air and the...
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...Effects of Puppy Mills Throughout history dogs have played many roles in the life of humans. From companion to helper, dogs serve important roles in our society. Not only are dogs adopted for friendship but also to be guide dogs, herders, search and rescue, and K9 units in police and fire stations. These dogs are extremely important to our society and need to be well behaved, healthy, and mentally stable. In order to be all of these the dog has to be raised properly. As someone who loves animals and aspires to be a veterinary technologist I find it heart breaking to see dogs caged up for what is considered their childhood. It concerns me to see puppies raised in such horrible conditions and gets me wondering. I started thinking about the ways puppy mills can affect a dog, not only its health but its behavior as well. This led me to this question: How do puppy mills’ conditions affect a dogs behaviors and health, not only while in the puppy mill but in its new life outside of the mill as well? The first thing I decided to do was to contact my local veterinarian to see if he could help me better understand how puppy mills can affect a dog’s life when they finally get out. I figured that there was a good chance he might have come across dogs from puppy mills throughout his career and who better to ask than someone who deals with the health of animals. He, however, said he had no knowledge that he had actually treated dogs that came from puppy mills. Since the veterinarian did...
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...Ear Cropping Puppies Quick, think of a cute Doberman pinscher or Great Dane puppy. Now think of that same puppy under anesthesia. Next to a veterinarian who has a scalpel in their hand prepared to cut away the pinna, "the outer thin membranous part of each ear from the base, around the outside and up to the tip" (Admin, 2010). Imagine the thought that will run through that puppies mind when it wakes up confused and its ears in pain. The procedure just explained is ear cropping, preformed on many breeds of puppies aged 6-12 weeks. It is a purely cosmetic procedure endorsed by the American Kennel Club (AKC). The purpose of this paper is to explain why ear cropping is an unnecessary procedure done for selfish human pleasure. Soon after the American Veterinary Medical Association announced in 2008 "The AVMA opposes ear cropping and tail docking of dogs when done solely for cosmetic purposes. The AVMA encourages the elimination of ear cropping and tail docking from breed standards" (Nolen, 2008), the American kennel club...
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...As people continue to buy animals from breeders and puppy mills they fail to remember all of the animals suffering on the streets and in animal shelters. As people continue to not place an I.D. tag or a microchip on their pet, they are contributing to the homeless animal population. When people don’t spay or neuter their pet, the animal homelessness population rises. As people fail to consider the needs of an animal when they’re purchasing one, the risk of abandoning them increases. Animal homelessness is a continuous problem in the United States and needs to be solved. Though animals are suffering on the streets and in animal shelters, people continue to buy their pets from breeders and puppy mills. “Nationally, only 20% of the dogs and cats in homes are adopted from animal shelters” (One At A Time). As more U.S. citizens choose breeder-bred animals, the demand for breeders and puppy mills increase. Animals in puppy mills suffer from cruelty and health problems such as blindness, deafness, heart disease, and kidney diseases. As more animals are bred, the greater the animal homelessness rate grows. As breeders and puppy mills continue to breed more animals, they make it harder for a homeless animal to find a home. When a person fails to place an I.D. tag on their pet, or a microchip, it makes it easier for runaway pets to get lost and end...
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...change something about my behavior. Little did I know that I would get so much more than just notes, lectures, and homework, I received some important tools for life that can help me in many situations. The five tools I incorporated into my life and do today are benefit finding, the nightly gratitude journal, and importance of flow in life, eudemonia, and the wonder drug. These important five tools that I picked up this semester result in an increase in happiness and so much more. Once of the first things that I remember really stuck out to me was, Professor Susan Thompson’s story of her life as a benefit finder and as a fault-finder. The difference was incredible and from that moment on I dedicated my life to transforming into a benefit-finder for all of life’s situations. I never considered myself as a fault-finder, but it always depended on the situation, now as a benefit-finder my life is open to more opportunities to learn, and move onto the future. For example, recently my little sister and I have been looking for a white Pomeranian breed puppy. Ever she was a little girl she wanted this puppy, and now as a fully employed part-time teen she has made it her job to find one. Together we have been looking for this puppy for quite some time, and finally found one from North Carolina. After we talked with the seller, and contacted back and forth, we agreed on paying the travel expenses to get this little puppy over to New York. We were sent a confirmation and everything, so we...
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...animals being abused by their owners. You should participate in some of the adoption events because it saves millions of animals lives each year, creates a better home for the animals, and it helps strays find homes. “Almost 3 million healthy animals don’t make it out of a shelter because of overpopulation”(Animal Homelessness). The ASPCA protects animals who are left to do die and have no good safe home. They are non-profit organization just wanting to protect the animals wellbeing. They save the lives of animals everyday, they go into houses or wherever the animal was spotted and try to...
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...socialization, breeding and training that sculpt of a dog and its likelihood of incident rather than breed alone. I am dye hard animal lover especially for Pit-bulls and Bullmastiff breed. I cry when I see ASPCA television commercials. Having a three year old little girl and having a love for such big breed like the Mastiff and misunderstood pit-bull choosing the right breed to be around your children is very important. The question really is “What is the best dog for kids?” This is a common question, but there is no solid answer. In theory, almost any dog has the potential to get along great with children. One can speculate about which breeds “might” be best for kids, but you just never know how each individual dog will turn out. There are many factors that affect a dog’s ability to get along well with kids. Here are several things that you will need to keep in mind before you get a family dog. Obedience training is absolutely essential! Make sure someone in the home can spend a lot of time training the new dog, especially if it is a puppy. If a child wishes to participate in training, it should be done under the supervision of an adult. In addition, the children in the household will need to be taught how to conduct themselves around dogs. So before I go into today household dogs, I what to share what dogs where great in the 15th century and the...
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...down on their own piece of land. Lennie's part of the dream is merely to tend to (and touch) soft rabbits on the farm, as he loves touching soft animals, although he always kills them. This dream is one of Lennie's favorite stories, which George (who has no faith in it) constantly retells. They are fleeing from their previous employment in Weed, California, where they were run out of town after Lennie's love of stroking soft things resulted in an accusation of attempted rape, when he touched a young woman's dress, and would not let go. It soon becomes clear that the two are close friends and George is Lennie's protector, despite Lennie's antics irritating him. The theme of friendship is a constant throughout the story. At the ranch after being hired, the situation appears to be menacing and dangerous, especially when the pair are confronted by Curley—The Boss's small-statured, aggressive son with an inferiority complex who dislikes larger men—leaving the gentle giant Lennie potentially vulnerable. Curley's flirtatious and provocative wife, to whom Lennie is instantly attracted, poses a problem as well. In sharp contrast to these two characters, the pair also meets Candy, a kind, old, aged ranch hand with one hand and a loyal dog, and Slim, the kind, intelligent and intuitive jerkline-skinner whose dog has recently had a litter of puppies. Slim gives a puppy to Lennie, as he does to Candy, who had a loyal, accomplished sheep dog that was killed due to its old age and uselessness...
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...happens and things tend to change. The puppy who was once small and adorable is now full grown, becoming ignored, and is chewing for attention. The kitten who was once a cute little ball of fur is now not so little and clawing the furniture and using the potty in paces other than the litter box. Maybe there was a job loss in the family, or the individual has become homeless because of financial mishaps. With foreclosure on the rise these days due to a bad economy this is happening more often than not lately. One must plan for these types of issues that may arise in the near or distant future. There are a lot of individuals who believe that an animal shelter is the answer of all answers. The awful truth is they are mostly overcrowded and under staffed. More animals get euthanized inside the shelter due to lack of space than adopted by potential lifelong owners in the animal shelter. The animal shelter should not be used as a way to ease guilt on the former owners’ conscience. It should not be used as a dump site or a place to put your older animal like you would a senior citizen in a nursing home. Is animal abandonment ethically and morally wrong no matter what the circumstances? It would depend on each individuals’ specific upbringing and belief system. Does Utilitarianism apply in the matter of abandonment? Does Deontology play a role in decision making? Does all of this mean that as long as a companion animal is put in a better home than you provided that the act of abandonment...
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...minute you get a writing assignment—whether you are writing a book, an essay, or a single paragraph. It involves all the activities you do, from choosing a topic to turning in a final draft. The phases, or stages, of the writing process are prewriting, drafting, revising, and editing. Prewriting Prewriting refers to all activities that help you explore a subject, generate ideas about it, choose a specific topic, establish a purpose, and analyze the audience for your paragraph or essay. Your mission at this stage is to stimulate your thinking before and during the act of writing. Every time you think of a new idea during the writing process, you are prewriting. Drafting When you have lots of ideas to work with, you are ready to start drafting. Drafting involves writing down your thoughts, developing or expanding some ideas, organizing your thoughts to reflect your purpose, and writing a first version of your paragraph or essay. To start on your draft, you may want to spread out your class notes, journal entries, and other prewriting notes so that you can start to string your ideas together. This is the time to keep your thoughts flowing without worrying too much about grammar, punctuation, mechanics, or spelling. Revising As you may suspect, the process of writing is not finished with your first draft. You should always revise your work to make it stronger and better. Revising involves rethinking your content and organization so that your writing says exactly what you want...
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...minute you get a writing assignment—whether you are writing a book, an essay, or a single paragraph. It involves all the activities you do, from choosing a topic to turning in a final draft. The phases, or stages, of the writing process are prewriting, drafting, revising, and editing. Prewriting Prewriting refers to all activities that help you explore a subject, generate ideas about it, choose a specific topic, establish a purpose, and analyze the audience for your paragraph or essay. Your mission at this stage is to stimulate your thinking before and during the act of writing. Every time you think of a new idea during the writing process, you are prewriting. Drafting When you have lots of ideas to work with, you are ready to start drafting. Drafting involves writing down your thoughts, developing or expanding some ideas, organizing your thoughts to reflect your purpose, and writing a first version of your paragraph or essay. To start on your draft, you may want to spread out your class notes, journal entries, and other prewriting notes so that you can start to string your ideas together. This is the time to keep your thoughts flowing without worrying too much about grammar, punctuation, mechanics, or spelling. Revising As you may suspect, the process of writing is not finished with your first draft. You should always revise your work to make it stronger and better. Revising involves rethinking your content and organization so that your writing says exactly what you want...
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...its impact after a while.” (The American Academy of Pediatrics, 2015) According to American Academy of Child & Adolescent Psychiatry there are many different approaches to help change a child’s behavior, like positive reinforcement, time-outs, loss of privileges, and corporal punishment or otherwise known as physical punishment. Defining the words discipline, punishment, and corporal punishment is a good start for parents and then looking to see what ways of correcting behavior fall into that category. Discipline is to teach one to obey rules and effective discipline help a child learn the difference between right and wrong and gets them to behave just because they fear punishment. Punishment is to inflict an unpleasant penalty for an offense or verbal punishment “yelling”; to make pay. Punishment is to get one to stop doing something you do not want...
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