...Section A: Audit Practice Part b (i): Why is the audit of cash important part of the audit? From an auditing standpoint, cash is an important account because cash transactions affect all other business and financial processes. Businesses acquire cash by selling goods or services, disposing of fixed assets, or acquiring debt or equity. The same businesses put their cash to use through purchasing, paying employees, and buying inventory. Audits are an important part of business. Cash audits check that money has been handled properly, and performance audits ascertain whether employees are doing their jobs properly. Corporations are likely to undergo tax audits to ensure proper tax reporting and withholding. Audits may be performed in-house by management or human resources, by a third-party consulting firm hired specifically to perform the audits or by IRS agents who are auditing company tax records. The audit of cash is considered an important part of an audit mainly due to almost all business transactions will be ultimately settled through the cash accounts, the audit of cash accounts also assists in the verification of other asset and liability accounts as well as revenue and expenses. Some of the investor relies on the accuracy of the cash account to evaluate the financial health of the company. They use current asset which include the cash account to compute several financial measures. Other than that, cash is the highly liquid asset in a company and it is an area of high...
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...anti-establishment and unlicensed all night dance parties, featuring electronically-produced dance music (EDM), such as techno, house, trance and drum and bass. Since their late 1980s origins in the U.K., raves have gained widespread popularity and transformed dramatically. Consequently, their many cultural traits and behaviors have garnered much sociological interest, which mostly falls into two competing perspectives: cultural studies and public health. In this paper, we review what raves look like today compared to their high point in the 1990s. We then discuss how the cultural studies and public health perspectives define raves and have studied them over time, focusing on the “pet” sociological concepts each has sought to advance. Our analysis of these literatures reveals important differences in rave research by country and over time. We end by discussing the politics associated with the shift in rave research. Introduction Society has been greatly influenced by many alternative scenes, subcultures, or lifestyles oriented around music, youth and young adults (Epstein 1998). Some of the more notable ones include the English punk scene in the 1970s- 1980s, the U.S. jazz (1930s-1940s) and hippie scenes (1970s), and the 1990s rave scenes in the U.K. and U.S. From them have come musical innovation, social identity, fashion and other aesthetic nuances, and mainstream and alternative cultural production. Increasingly, sociology has used scenes and lifestyles to investigate...
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...‘Human Capital Agenda’( Gary Banks Chairman, Productivity Commission Introduction It is a privilege to have been invited to give the fourth Lecture in this annual series in honour of Ian Little. Ian was a passionate advocate for good public policy and for reform — within his own state and nationally. This was grounded in an equally strong attachment to good analysis and evidence in support of policy decisions. As Secretary of the Victorian Treasury, he championed the use of quantitative analysis, including the development of an input/output based model of the Victorian economy, to gain a better understanding of the effects of policy changes on different industries and on the State’s overall economic performance. It was under his and John Brumby’s stewardship of the Treasury portfolio that the Victorian Competition and Efficiency Commission was established, to provide rigorous arms-length analysis and advice on key policy issues affecting the welfare of Victorians (akin to the role of the Productivity Commission at the national level). Victoria’s more systematic attention to good analysis and policy innovation commenced in the 1990s. It has yielded considerable benefits for Victoria’s citizens since then, not only in the comparative economic performance of this State, but also in its achievements in the social and environmental domains. Victoria was a first mover in the ‘second wave’ of economic reforms in the 90s — reforms that culminated in the National...
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...University of New Hampshire University of New Hampshire Scholars' Repository Honors Theses Student Scholarship Fall 2012 An Analysis of Fraud: Causes, Prevention, and Notable Cases Kristin A. Kennedy University of New Hampshire - Main Campus, kaj79@wildcats.unh.edu Follow this and additional works at: http://scholars.unh.edu/honors Part of the Accounting Commons Recommended Citation Kennedy, Kristin A., "An Analysis of Fraud: Causes, Prevention, and Notable Cases" (2012). Honors Theses. Paper 100. This Senior Honors Thesis is brought to you for free and open access by the Student Scholarship at University of New Hampshire Scholars' Repository. It has been accepted for inclusion in Honors Theses by an authorized administrator of University of New Hampshire Scholars' Repository. For more information, please contact scholarly.communication@unh.edu. An Analysis of Fraud: Causes, Prevention, and Notable Cases University of New Hampshire Honors Thesis in Accounting Kristin Kennedy ADMN 799 Professor Le (Emily) Xu Fall 2012 Table of Contents I. II. III. IV. V. VI. VII. Background……………………………………………………………........1 a. What is accounting and what role does financial reporting serve?..........1 b. History of accounting standards………………………………………..2 c. Role of auditing………………………………………………………...5 Fraud……………………………………………………………………….6 a. Two types of fraud……………………………………………………..6 i. Misappropriation of Assets…………………………………….7 ii. Misrepresentation of Financial Statements…………………….7 b. Fraud...
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...Shaping Parental Authority over Children’s Bodies ALICIA OUELLETTE* INTRODUCTION....................................................................................................... 956 I. SCULPTING, SHAPING, AND SIZING CHILDREN: FOCUS CASES.............................. 959 A. WESTERNIZING ASIAN EYES..................................................................... 960 B. HORMONES FOR STATURE ........................................................................ 961 C. LIPOSUCTION ON A TWELVE YEAR OLD.................................................... 963 D. GROWTH STUNTING ................................................................................. 964 II. THE LAW, MEDICINE, PARENTAL RIGHTS, AND CHILDREN’S BODIES ................. 966 A. BACKGROUND LAW ................................................................................. 966 B. APPLICATION IN SHAPING CASES .............................................................. 969 C. ROOM FOR REGULATION .......................................................................... 971 III. WHAT IS REALLY WRONG WITH MEDICAL AND SURGICAL SHAPING OF CHILDREN? ............................................................................................................ 973 A. THE NONSUBORDINATION PRINCIPLE AS A LIMIT ON INDIVIDUAL RIGHTS 974 B. CHILDREN AS PERSONS, PARENTAL RIGHTS ............................................. 977 C. MEDICAL AND SURGICAL SHAPING OF CHILDREN IS DIFFERENT ............... 981 IV. CONCERNING...
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...1 Davis-Bacon Act Elizabeth Wiedemeier Business law Kenneth Lynch (Instructor) Park University Explain what you are going to do. Will you prove a point? Will you be looking at various opposing views and weighing up the merits? Spell out exactly what you will achieve in your term paper right here. * A brief explanation of the problem * Aim of your term paper * What questions will be answered in the term paper * A brief outline of current research * Relevance of the term paper topic * The research process Introduction: Contractors bid on U. S. Federal Construction projects and most contracts for federally assisted constructions exceeding $2,000 required to pay their employees the standard wage and benefit package that workers in the area performing similar work are earning the “prevailing wage”. Prevailing Wage typically means the local union wage. In government contracting, “a prevailing wage is the hourly wage, benefits and overtime, paid to the majority of workers, laborers, and mechanics within a particular area”. The culprit of all of this is the “Davis Bacon-Act” (DBA) The act was amended several times and has been attacking by opponents claiming its racist, unnecessary, expensive and costing taxpayers and the government a lot of money. Republicans have been attacking and trying to repeal the Davis-Bacon Act on the grounds that it is outdated, expensive and bureaucratic. Their latest effort last year was claiming, the repeal will...
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...Natural Computing Series Series Editors: G. Rozenberg Th. Bäck A.E. Eiben J.N. Kok H.P. Spaink Leiden Center for Natural Computing Advisory Board: S. Amari G. Brassard K.A. De Jong C.C.A.M. Gielen T. Head L. Kari L. Landweber T. Martinetz Z. Michalewicz M.C. Mozer E. Oja G. P˘ un J. Reif H. Rubin A. Salomaa M. Schoenauer H.-P. Schwefel C. Torras a D. Whitley E. Winfree J.M. Zurada For further volumes: www.springer.com/series/4190 Franz Rothlauf Design of Modern Heuristics Principles and Application Prof. Dr. Franz Rothlauf Chair of Information Systems and Business Administration Johannes Gutenberg Universität Mainz Gutenberg School of Management and Economics Jakob-Welder-Weg 9 55099 Mainz Germany rothlauf@uni-mainz.de Series Editors G. Rozenberg (Managing Editor) rozenber@liacs.nl Th. Bäck, J.N. Kok, H.P. Spaink Leiden Center for Natural Computing Leiden University Niels Bohrweg 1 2333 CA Leiden, The Netherlands A.E. Eiben Vrije Universiteit Amsterdam The Netherlands ISSN 1619-7127 Natural Computing Series ISBN 978-3-540-72961-7 e-ISBN 978-3-540-72962-4 DOI 10.1007/978-3-540-72962-4 Springer Heidelberg Dordrecht London New York Library of Congress Control Number: 2011934137 ACM Computing Classification (1998): I.2.8, G.1.6, H.4.2 © Springer-Verlag Berlin Heidelberg 2011 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations...
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...DLP Policy and Practice for Developmental Leaders, Elites and Coalitions DEVELOPMENTAL LEADERSHIP PROGRAM Research Paper 11 An analysis of Leadership Development Programmes working in the context of development Heather Lyne de Ver & Fraser Kennedy February 2011 www.dlprog.org DLP Policy and Practice for Developmental Leaders, Elites and Coalitions DEVELOPMENTAL LEADERSHIP PROGRAM The Developmental Leadership Program (DLP) is an international policy initiative informed by targeted research and directed by an independent steering committee. DLP is supported by a global network of partners and currently receives its core funding from the Australian aid program. The views expressed in this publication are those of the author(s) and do not necessarily represent those of the Australian Government or any of DLP’s other partner organisations. i Contents Page Acronyms ii Abstract iii Executive Summary iv Introduction 01 1.0 An Overview of the Programmes Reviewed 03 2.0 An Overview of the Criteria for Selecting Leadership Development Programmes 05 2.1 Does the programme articulate its understanding of leadership? 05 2.2 Does the programme have a theory of change? 11 2.3 Who is the programme aimed at? 13 2.4 What are the programme’s methods and content? 21 2.5 Impact assessment and evaluations 32 3.0 Our...
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...Law Enforcement Technology Needs Assessment Law Enforcement Technology Needs Assessment: Future Technologies to Address the Operational Needs of Law Enforcement In partnership with the Lockheed Martin Corporation By Christopher S. Koper, Bruce G. Taylor, and Bruce E. Kubu With contributions by Eugene Glover, John Anderson, Paul Snabel, Chuck Wexler, Rachael Bambery, Nathan Ballard, Anthony Bellero, David Prothero, Willie Marsh, Mike Schroeder, Mike Taylor, Greg Maultsby, Donnie Gilley and Dave Kier Police Executive Research Forum 1120 Connecticut Ave., N.W., Suite 930 Washington, D.C. 20036 Jan 16, 2009 Report Outline Section Executive Summary Chapter 1: Overview / Introduction Chapter 2: Technology and Law Enforcement: An Overview of Applications, Impacts, and Needs Chapter 3: The PERF Technology Needs Assessment Survey Chapter 4: The PERF-Lockheed Martin Law Enforcement Future Technologies Workshop Chapter 5: Conclusions and Next Steps Pages 3-9 10-11 12-32 33-47 48-64 65-73 Appendix A: References Appendix B: The PERF Technology Needs Assessment Survey Appendix C: Survey Technology Term Definitions Appendix D: Responding Agencies (PERF Survey) Appendix E: Supplementary Survey Tables Appendix F: List of Workshop Attendees 74-79 80-91 92-98 99-102 103-124 125-127 2 Technology and Law Enforcement: Future Technologies to Address the Operational Needs of Law Enforcement EXECUTIVE SUMMARY Background The effects of technology can be seen...
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...111. PI.Is.III111.rsflllll M. Phenomenon Keirsey and Bates's Please Understand Me, first published in 1978, sold nearly 2 million copies in its first 20 years, becoming a perennial best seller ~ll ov~r ~he world. Advertised only by word of mouth, the book became a favo~te tralmng and counseling guide in many institutions-government, church, buslnes.s-and colleges across the nation adopted it as an auxiliary text in a dozen dIfferent departments. Why? Perhaps it was the user-friendly way that Please Understand Me helped people find their personality style. Perhaps it was the simple accuracy of Keirsey's portraits of temperament and character types. Or perhaps it was the book's essential messag~: that members of families and institutions are OK, even though they are fundamentally different from each other, and that they would all do well to appreciate their differences and give up trying to change others into copies of themselves. Now: P"IS' IllIIrstalllll H For the past twenty years Professor Keirsey has continued to investigate personality differences-to refine his theory of the four temperaments and to define the facets of character that distinguish one from another. His findings form the basis of Please Understand Me II, an updated and greatly expanded edition of the book, far more comprehensive and coherent than the original, and yet with much of the same easy accessibility. One major addition is Keirsey's view of how the temperaments differ in the intelligent roles they...
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...Colorado at Boulder Aamodt, M. G., & Kimbrough, W. W. (1982). Effects of group heterogeneity on quality of task solutions. Psychological Review, 50, 171-174. Abbey, D. S. (1982). Conflict in unstructured groups: An explanation from control-theory. Psychological Reports, 51, 177-178. Abele, A. E. (2003). The dynamics of masculine-agentic and feminine-communal traits: Findings from a prospective study. Journal of Personality and Social Psychology, 85, 768-776. Abele, A., Gendolla, G. H. E., & Petzold, P. (1998). Positive mood and in-group—out-group differentiation in a minimal group setting. Personality and Social Psychology Bulletin, 24, 1343-1357. Aberson, C. L., Healy, M., & Romero, V. (2000). Ingroup bias and self-esteem: A meta-analysis. Personality and Social Psychology Review, 4, 157-173. Abougendia, M., Joyce, A. S., Piper, W. E., & Ogrodniczuk, J. S. (2004). Alliance as a mediator of expectancy effects in short-term group psychotherapy. Group Dynamics: Theory, Research, and Practice, 8, 3-12. Abraham, A. (1973a). Group tensions as measured by configurations of different self and transself aspects. Group Process, 5, 71-89. Abraham, A. (1973b). A model for exploring intra and interindividual processes in groups. International Journal of Group Psychotherapy, 23, 3-22. Abraham, A. (1974-1975). Processes in groups. Bulletin de Psychogie, 28, 746-758. Abraham, A., Geffroy, Y., & Ancelin-Schutzenberger, A. (1980). A method for analyzing group interaction: Development...
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...Food Deserts-The Impact Food Deserts Have on Today’s Society Abstract Food Deserts is defined as large and isolated geographic areas in which mainstream grocery stores are absent or distant. The research has demonstrated the statistical link between Food Deserts and worse diet-related health outcomes, after controlling other key factors. The actual term ‘food deserts’ is quoted, by S. CUMMINS (British Medical Journal, 2002, Vol.325, p.436), as having been originally used by a resident of a public sector housing scheme in the west of Scotland in the early 1990s. There are several ways to look at food deserts. 1). low- Income Project 2). The independent. 3). The observer 4). The guardian. This research paper will elaborate on the ways foods deserts are defined and what affect it has on the health and well being of cultural families and communities. Table of Contents Page Abstract …………………………………………………………………………………………...2 Table of Contents ………………………………………………………………………………....3 Chapter One Context of the Problem ……………………………………………………………………......5-10 Statement of the Problem ……………………………………………………………………10-16 Research Questions ……………………………………………………………………………...16 Significance of the Study ……………………………………………………………………16-19 Objective of Study …………………………………………………………………………...19-20 Research Design and Methodology ……………………………………………………………..20 Materials ………………………………………………………………………………………...20 Organization of the Study………………………………………………………………………..21 Limitation of...
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... . . .4 Office of the Chief of Police . . . . . . . . . . . . . . .5 Strategic Plan Audit and Compliance Bureau Office of Internal Affairs Public Information Chief's Community Advisory Board Magnolia Station Grand Opening . . . . . . . . . .11 Riverside Police Department Facilities . . . . . .13 Administration Public Safety Communications . . . . . . . . . . . .14 Support Services . . . . . . . . . . . . . . . . . . . . . . .16 Personnel Bureau Training Bureau Management Services . . . . . . . . . . . . . . . . . .21 Finance Payroll Grants Administration Fleet Services Facilities Management Court Services Unit (CSU) Alarm Enforcement Unit (EAU) Records Management Front Counters/Telephone Report Unit Automation and Digital Records Crime Analysis Unit (CAU) Property/Evidence Unit Operations Field Operations . . . . . . . . . . . . . . . . . . . . . . .29 Neighborhood Policing Centers (NPCs) Management Accountability Program (RPD~MAP) Watch Commanders Problem Oriented Policing (POP) Bike Team El Protector University Neighborhood Enhancement Team (UNET) Crime Statistics Special Operations . . . . . . . . . . . . . . . . . . . . .39 Community Services Group Citizen Academy Crime Free Multi-Housing Neighborhood Watch Business Watch Youth Court METRO/SWAT & Aviation Special Weapons and Tactics (SWAT) Mobile Field Force (MFF) Emergency Negotiations Team (ENT) Aviation Unit Traffic Bureau Field Accident Investigators Police Motor Officers Major Accident Investigations Team (MAIT) Traffic...
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...Beyond Feelings A Guide to Critical Thinking NINTH EDITION Vincent Ryan Ruggiero Professor Emeritus of Humanities State University of New York, Delhi BEYOND FEELINGS: A GUIDE TO CRITICAL THINKING, NINTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2007 and 2004. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOC/DOC 1 0 9 8 7 6 5 4 3 2 1 ISBN: MHID: 978-0-07-803818-1 0-07-803818-9 Vice President & Editor-in-Chief: Michael Ryan Vice President EDP/Central Publishing Services: Kimberly Meriwether David Editorial Director: Beth Mejia Senior Managing Editor: Meghan Campbell Executive Marketing Manager: Pamela S. Cooper Senior Project Manager: Joyce Watters Buyer: Nicole Baumgartner Design Coordinator: Margarite Reynolds Media Project Manager: Sridevi Palani Compositor: Glyph International Typeface: 10/13 Palatino Printer: R...
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...CONTENTS Click on the up arrow to return here 1) INTRODUCTION 2) DEFINITIONS 3) ETHICAL THEORY 4) ETHICAL DECISION MAKING 5) NEGLIGENCE 6) CONSENT IN COMPETENT ADULTS 7) CONSENT IN CHILDREN 8) CONSENT IN INCOMPETENT ADULTS 9) CONSENT CONCERNING UNUSUAL IDEAS 10) ADVANCE DIRECTIVES 11) CONFIDENTIALITY 12) CONFIDENTIALITY AUDIT 13) EUTHANASIA 14) ABORTION 15) BIOTECHNOLOGY 16) SUGGESTED READING ONE – INTRODUCTION (Registrar) The importance of Ethical thinking in General Practice is becoming more and more apparent. It should not be thought that Ethics merely relates to the “Life and Death” issues in our Professional life – Abortion, Contraception, Euthanasia and the like. Ethical issues affect some part of almost every consultation, even if the ethical issue is something more mundane like obtaining adequate consent for an examination or respecting a patient’s dignity. Indeed, it could be argued that the Consultation skills that we foster so assiduously are actually Ethical skills – and that we need to know the patient’s “Ideas, Concerns and Expectations” in order to respect his Autonomy as well as in order to improve the outcome of the Consultation. In the 1998/99 academic year, I was appointed the deanery’s Medical Ethics fellow with a bursary from the MDU. I developed an approach to the teaching of GP ethics based on two half day sessions, which...
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