...20th Cent. Experience HIST-415N-71123 Donald Burnette President Johnson’s Rules of Engagement During the Vietnam’s War, President Johnson has implemented the Rules of Engagement (ROE) in order to maintain control of the war and also to prevent its escalation into global nuclear warfare. The Rules of Engagement precisely dictated who and when the American soldiers were supposed to attack. Thus, from the first junior rank and up to the chain of command, a specific set of rules were enacted. Indeed, rules of engagement training at all level of leadership has allowed each officer to make responsible choices in the battlefield in a conventional war. Unfortunately, Vietnam was no conventional warzone and the Vietcong do not abide to this rule of engagement. It was easy for Washington to set these rules but they have greatly affected the field soldiers and the military through the chain of commands. A look into this rule of engagement (ROE) will show how it has paralyzed the soldiers from carrying out their mission in Vietnam. Moss (2010) confirms that “the rules of engagement paralyzed the soldiers from attacking even when they were shot at because the rules stated that they must be sure that their target was real and not terrified civilians.” The American soldiers were only allowed to attack those in combat uniforms and carrying weapons. They were to follow these rules which prevented them to effectively defend themselves. In fact, they found the ROEs not only...
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...Ryan Phillips Assignment #4 Vietnam Introduction Rules of engagement (ROE) “are a device used by a commander to set forth the parameters of when, how, for what duration and magnitude and geographical location, and against what targets our forces can employ force, generally deadly force … in a theater of operations. …” (Bolgiano, 2008). The ROE have been used in conventional wars fought throughout history. The United States of America used the ROE as tool to guide their soldiers in accomplishing their mission during the Vietnam War. Unfortunately the ideology of a limited war, placed limits on exactly what could be done and how it could be done throughout all levels of the chain of command. For the purpose of this paper the chain of command includes: the individual soldiers in the field, battalion commanders, division commanders, General William Westmoreland, Secretary of Defense Robert McNamara, and President Johnson. Soldiers in the Field Soldiers sent to Vietnam to fight in the war consisted mostly of draft calls and enlistments. The soldiers lacked sufficient training and had an insufficient amount of ammunition. Also, “other combat units arrived under strength and without all of their weapons, equipment, or supplies” (Moss, 2010, p. 166). The ideology of limited war had limited the resources for the soldiers already creating issues for U.S. forces at the beginning of the war. The ROE created a conventional style of war in which North Vietnam and the...
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...Rules Of Engagement and Six Levels in the Chain of Command Introduction Rules of engagement (ROE) are needed to fight any war efficiently and they usually work. However in Vietnam the ROE did no more than hinder our troops, and did not allow them to fight efficiently. Ultimately, causing a huge loss of life for American troops and a unwon war in Vietnam. The ROE in Vietnam were not effectively used throughout the chain of command during the war. ROE and Six Levels of the Chain Of Command ROE dictate the application of military power during a war. ROE provide everyone in the chain of command rules to conduct themselves by. It gives a complete set of rules and options for fighting a war. President Johnson had to restrict the ROE to a degree as to be able to allow warfare within the limits of the limited war strategy. (Moss, 2010) He restricted the types of targets that US soldiers could engage and to what degree they could engage them. Johnson wanted to reduce or eliminate the possibility of civilian casualties which was very difficult in a war where the combatants looked like civilians and the combatants were well versed in blending in with their surroundings. (Moss, 2010) Johnson also implemented these strict ROE to avoid China and the USSR from getting involved in Vietnam. Johnson did not want the US to look like aggressors in the Vietnam War. Secretary of Defense Robert McNamara was second hand to Johnson in developing the ROE for the war. He would join with Johnson...
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...Five rules of student engagement for effective university marketing Can marketing help in tackling falling university applications? John Newbold offers tips on attracting your target audience Establish a link between interests and careers The end goal of most prospective university students is not attending lectures for a few years; but eventually to embark on a career and, more specifically, a career they are passionate about. Recent social media coverage has emphasised the point that career success and happiness comes from pursuing what interests you, rather than what might seem a good idea from other people's perspective (teachers / parents / politicians). One video currently doing the rounds on Facebook simply asks the question: "What if money was no object?" When marketing to potential students, universities should draw this link between student passions and potential careers. Higher education institution Birmingham Metropolitan College's latest campaign achieves this well, with the strapline "Let what you love become what you do". Similarly, Staffordshire University has this week launched a new graduate campaign spanning TV, cinema, press, radio and digital advertising. The idea is to show students that Staffordshire University is committed to their success beyond graduation. Don't talk down to prospective students Avoid falling into the trap of applying your own experiences of university to today's students, even if your university days were only five or...
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...RULES OF PROFESSIONAL CONDUCT TABLE OF CONTENTS FOREWORD....................................................................................................................... 3 APPLICATION OF THE RULES OF PROFESSIONAL CONDUCT ................................... 8 INTERPRETATION OF THE RULES OF PROFESSIONAL CONDUCT ...........................11 100 - GENERAL .................................................................................................................12 101 Compliance with Bylaws, Regulations and Rules ........................................12 102.1 Conviction of Criminal or Similar Offences ..................................................12 102.2 Reporting Disciplinary Suspension or Cancellation of Membership, or Restriction of Right to Practise ....................................................................12 103 False or Misleading Applications .................................................................12 104 Requirement to Co-operate .........................................................................13 105 Intimidation .................................................................................................13 200 - STANDARDS OF CONDUCT AFFECTING THE PUBLIC INTEREST......................14 201.1-4 Maintenance of Reputation of the Profession ..............................................14 Advocacy Services ......................................................................................14 201.5 202.1 Integrity and Due Care...
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...Public Company Accounting Oversight Board Bylaws and Rules – Standards – AS3 AUDITING STANDARD No. 3 – Audit Documentation June 9, 2004 AUDITING AND RELATED PROFESSIONAL PRACTICE STANDARDS Auditing Standard No. 3 – Audit Documentation [Effective pursuant to SEC Release No. 34-50253; File No. PCAOB-2004-05, August 25, 2004] 302 As of February 15, 2005 Public Company Accounting Oversight Board Bylaws and Rules – Standards – AS3 Auditing and Related Professional Practice Standards Auditing Standard No. 3, Audit Documentation [supersedes SAS No. 96, Audit Documentation] Introduction 1. This standard establishes general requirements for documentation the auditor should prepare and retain in connection with engagements conducted pursuant to the standards of the Public Company Accounting Oversight Board ("PCAOB"). Such engagements include an audit of financial statements, an audit of internal control over financial reporting, and a review of interim financial information. This standard does not replace specific documentation requirements of other standards of the PCAOB. Objectives of Audit Documentation 2. Audit documentation is the written record of the basis for the auditor's conclusions that provides the support for the auditor's representations, whether those representations are contained in the auditor's report or otherwise. Audit documentation also facilitates the planning, performance, and supervision of the engagement, and is the basis for the review of the quality of...
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...ET Section 100 - Independence, Integrity, and Objectivity 100-1 Conceptual Framework for AICPA Independence Standards Sec.101 – Independence When performing attest engagement- Consult with the various organization that issues or enforces standards of independence. Ind. requirements or rulings might differ from those of the AICPA. Independence is impaired when: 1. A cover member had or was committed to acquire any direct or material indirect financial interest. 2. Was a trustee or executor or adm. of a estate committed to acquire any direct or material indirect financial interest in the client and the member can: Make investment decisions The trust or estate owned or will acquired > 10% of outstanding equity securities or ownership interest. The value of the trust or estate's holding in the client >10% of the total asset or estate. Had a joint closely held investment (material ) Had a loan with an individual owning > 10 % of the client's outstanding equity securities or ownership interests. A partner or professional employee of the firm, his immediate family, or any group of such persons acting together owned >5 % of a client's outstanding equity securities or other ownership interests. During the period covered by the financial statements or during the period of the professional engagement, a firm, or partner or professional employee of the firm was simultaneously associated with the client as a(n) 1. Director, officer, or employee, or in any capacity equivalent...
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...The PTL Club Case Study Prepared by Felix Rivero For Professor Suiero in partial fulfillment of the requirements for ACC 502- Advanced Auditing School of Business/ Graduate Studies FIU Miami Gardens, FL Spring 2014 May 15, 2014 Table of Contents Issues……………………………………………………………….Page 3 Facts………………………………………………………………..Page 4-5 Analysis/ Authority………………………………………………...Page 5-9 Conclusions/ Recommendation…………………………………….Page 9 References………………………………………………………….Page 10 Issues PTL case Issue #1 Some of the ethical questions raised by the maintenance of PTL’s secret payroll account by the Laventhol partner are? Since the PTL was a private organization not registered with the Securities and Exchange Commission should this affect the propriety of the partner’s actions? PTL case Issue #2 PTL was a high risk client to Laventhol, what procedures should Laventhol done before accepting PTL as an audit client? PTL case Issue #3 What is the definition of the deep pocket theory? What step can large public accounting firms use to protect themselves against large class action lawsuits with predicated upon false or largely unfounded allegation? PTL case Issue #4 A. How does GAAS for PTL now differ from GAAS for a U.S.-based public company listed on a U.S. securities exchange? Explanation should include citations and examples. B. How does GAAP for PTL differ from GAAP applicable to U.S.-based public companies? Explanation should include citations and examples. PTL...
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...Behavioral, Emotional, and Cognitive Engagement There were three applications applied to students’ need to feel engaged. They needed to feel some sense of autonomy or control. They needed to feel connected to the class and school, and they needed to feel as if they possessed the skills necessary to meet the challenges of school (Daniels, 2010). This was also summarized as behavioral engagement, emotional engagement, and cognitive engagement. Though often discussed separately – with the majority focus being on behavioral engagement, it was imperative to not isolate these processes. These factors were dynamically interrelated (Yonezawa, Jones, & Joselowksy, 2009; Fredericks, Blumenfeld, & Paris, 2004). Behavioral engagement. Yonezawa...
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...certainly included. By U.S. policy, U.S. forces will comply with the Law of War during the conduct of military operations and related activities in armed conflict. During peacekeeping and peace enforcement and all other military operations, U.S. forces will apply law of war principles. Thus, the basic principles of the Law of War contained in the Geneva and Hague Conventions govern during every U.S. military operation. Lawful Conduct The lawful conduct of war--the bounds of lawful use of force--is defined by the concepts of Military necessity, Avoidance of unnecessary suffering, and Proportionality - M-A-P Military Necessity - The Law of War/Law of Armed conflict allows combatants to take actions - with respect to targeting and engagement - that are not specifically prohibited by international law (i.e., convention law) and that are necessary and directly related to the prompt submission of the enemy. The concept of military necessity NEVER allows for a waiver of the law of war. Avoid unnecessary suffering - Arms, projectiles and material calculated to cause unnecessary suffering and or destruction of property are prohibited. Otherwise lawful arms cannot be used so as to cause unnecessary suffering (i.e., use of unguided munitions with the intent to extend collateral damage to surrounding civilian property or persons would be unlawful.) Be discriminate: attacks must be directed against a specific, military target. Proportionality - The loss of life and damage...
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...Rules of Entanglement Edward Higgins DeVry University Rules of Entanglement There are certain things you can do some places that you can’t do at others. You cannot smoke in Orange County, California inside or outside a residence because it is illegal. However, you can smoke inside and outside a residence in Riverside County, California. These are just laws in California. In war, these are called Rules of Engagement (ROE). These rules were designed to “control the response of troops in combat and to protect friendly, civilian, and sometimes enemy troops from harm and danger.” ("Soldiers Perspective - The Purpose of Military Rules of Engagement (ROE)," n.d.) There are two basic reasons ROE was developed. The first main reason was to prevent killing and injuring innocent people. The second is to allow troops to defend themselves from real threats and to prevent friendly fire. ROE also focused on mission accomplishments and obedience of law and policy. The ROE for the individual soldiers left them with their hands tied. They were unable to defend themselves at some times by commands far above them. Their largest worry was their primary job properly while maintaining a heightened level of alertness, which borderlines paranoia (E. Higgins, personal communication, March 30, 2015). Within the ROE for the Vietnam War, the troops were not allowed to use indirect fire, as well as constrained air support. Logically, this furthered the stresses of war and paranoia. Battalion commanders...
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...Chapter 4 Professional Ethics ← Review Questions 4-1 The six core ethical values described by the Josephson Institute are: 1. Trustworthiness 4. Fairness 2. Respect 5. Caring 3. Responsibility 6. Citizenship There are many other potential sources of ethical values, including laws and regulations, church doctrines, codes of professional ethics, and individual organizations’ codes of conduct. 4-2 An ethical dilemma is a situation that a person faces in which a decision must be made about the appropriate behavior. There are many possible ethical dilemmas that one can face, such as finding a wallet containing money, or dealing with a supervisor who asks you to work hours without recording them. An ethical dilemma can be resolved using the six-step approach outlined on p. 78 of the text. The six steps are: 1. Obtain the relevant facts. 2. Identify the ethical issues from the facts. 3. Determine who is affected by the outcome of the dilemma and how each person or group is affected. 4. Identify the alternatives available to the person who must resolve the dilemma. 5. Identify the likely consequence of each alternative. 6. Decide the appropriate action. 4-3 There is a special need for ethical behavior by professionals to maintain public confidence in the profession, and in the services provided by members of that profession. The ethical requirements for CPAs are similar to the ethical requirements...
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...Auditing and Assurance Services, 15e (Arens) Chapter 4 Professional Ethics Learning Objective 4-1 1) Ethics are: A) needed in the professions, but is not needed for society in general. B) a set of moral principles or values. C) not formed by life experiences. D) always incorporated in laws. Answer: B Terms: Ethical Principles Diff: Easy Objective: LO 4-1 AACSB: Ethical understanding and reasoning abilities 2) ________ means that a person acts according to conscience, regardless of the situation. A) Caring B) Fairness C) Integrity D) Respect Answer: C Terms: Ethical principles and integrity Diff: Moderate Objective: LO 4-1 AACSB: Ethical understanding and reasoning abilities 3) One of the main reasons people act unethically is that they choose to act selfishly. A) True B) False Answer: A Terms: Ethical Principles Diff: Easy Objective: LO 4-1 AACSB: Ethical understanding and reasoning abilities Learning Objective 4-2 1) A six-step approach is often used to resolve an ethical dilemma. The first step in this process is to: A) identify the alternative actions available. B) identify the ethical issues from the facts. C) determine who will be affected by the outcome of the dilemma. D) obtain the relevant facts. Answer: D Terms: Ethical dilemma Diff: Moderate Objective: LO 4-2 AACSB: Ethical understanding and reasoning abilities 2) Describe an ethical dilemma that an auditor or an accountant might face in his...
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...the partner is part of an audit engagement, they can not own stock for the company in which they are responsible for reporting the audit for, even if the client is out of another office. The audit report must be from an individual that is independent of the company. As for the professional staff members, they too can not own stock with any of the clients they conduct audits with, if they have been assigned to engagement or if they become partner of the office. The stock they own can only be for companies they do not participate in any audit engagements. Violation: • A partner of John Burkes, CPA, of Woodstock, GA. owns stock for his partner’s client. His partner’s office is located out of Atlanta, GA. • A professional staff auditor owns stock for J& J’s Manufacturing Co. His manager states that one of the auditors has quit and left the engagement and they need them to fill it. The professional auditor takes his place. 4-18 A. 1) the auditor must be without bias with respect to the client under audit. B. 3) involves the objective examination of and reporting on management prepared statements. C. 1) maintains public confidence in the profession. 4-19 A. 1) a fee based on whether the CPA’s report on the client’s financial statements results in the approval of a bank loan B. 3) Disclosing confidential information to another accountant interested in purchasing the CPA’s practice. C. 3) prohibited under the AICPA rules of conduct. 4-20 A) Yes B)...
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...Among the ten generally accepted auditing standards is the standard that requires an auditor to have independence in mental attitude. As with so many rules and guidelines set forth by the government and numerous other organizations, the interpretations of many of these rules can be vastly subjective. During the case against Health Management’s founder Clifford Hotte, his co conspirators and the auditors at BDO Seidman the defendant’s attorney Michael Young brought forth the idea that according to the generally accepted auditing standards that requires an independence of mental attitude it never formally states that a friendship between an auditor and the client is be completely prohibited. The dilemma with deciphering the interpretation of the standard is determining where the line should be drawn between these relationships and the auditor’s ability to maintain these relationships and the independence considered necessary to give an unbiased opinion when it comes time to write a report that is unprejudiced and reliable to the public and investors at large. Let us begin with Health Management’s CEO Clifford Hotte and CFO Drew Bergman’s 1995 inventory fraud scandal by which author Michael C. Knapp’s assertion could be considered as one of the least ingenious corporate fraud scams to date. The objective was to increase inventory as well as make minor adjustments to a small number of other accounts in order to reach the companies target earnings as reported by analysts previously...
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