The Issue of Stereotyping in the US

SSA Taking Benefits Away from Young Adults with Serious Illnesses

SSA Taking Benefits Away from Young Adults with Serious Illnesses SSA Targeting Young Adults with Illnesses, Stopping Benefits to Save Money Could you imagine having a serious, chronic illness and relying on Social Security Disability benefits for your necessary medical treatments, only to have your benefits abruptly stopped, when your condition is getting worse?This is what unfortunately happened to a 22-year-old woman diagnosed with Cystic Fibrosis, an incurable disease that causes serious lung damage. She suddenly had her Social Security Disability benefits stripped away, because the office deemed that her health was improving.The statement baffled Megan Willis and her mother, as they didn’t understand who would make such a conclusion, as Megan’s condition worsened in the last year.She depended on the monthly benefits to afford more than $100,000 a year in costly medical treatments to stay alive.Chronic Disease Causes Life-Threatening Infections Cystic Fibrosis causes mucus to line the lungs, which blocks the airways and leads to serious and persistent lung diseases, such as bronchitis and pneumonia. Mucu s also lines the pancreas, making it difficult to properly digest food and absorb necessary nutrients. The mucus buildup can also cause cirrhosis of the liver, and cause infertility due to buildup on the reproductive tract.Cystic Fibrosis can eventually lead to respiratory failure, and the average life expectancy is only 40 years old. This, however, is higher than the grim outlook for Cystic Fibrosis six decades ago, when children who were diagnosed did not survive past their teen years.Given the severity of the illness, on a â€Å"good day,† Megan spends up to six hours undergoing necessary breathing treatments, and taking medications.Lawyer Helps SSA Reconsider, Wins Back SSD Benefits at Critical Time The sudden loss of the benefits was devastating, as Megan’s family cannot afford private insurance to pay for her extensive medical bills.Megan contacted Attorney Beth Sufian, and with her help, the SSA reconsidered her case, and fortunately, coverage was reinstated eig ht months after it had been taken away.Timing was critical, as Megan was hospitalized for her illness the same month benefits were reinstated.However, these benefits should not have been removed in the first place. It’s wrong that Megan had to wait up to eight months for the benefits she deserves. What would have happened if she was hospitalized before benefits kicked back in?With Backlog, SSA Conducting Unpresented Number of Reviews to Stop People from Receiving BenefitsThe article explained that the SSA conducts periodic reviews, called Continuing Disability Reviews, to ensure that those receiving benefits are still eligible for disability.According to the SSA website, these reviews are typically conducted once every three to seven years, depending on the severity of the illness. If a condition is expected to improve, reviews could be conducted earlier than three years.However, the frequency of these reviews is increasing, with up to nearly one million reviews in the past y ear. Attorney Sufian believes this is done in an attempt to target young adults with serious illnesses, in order to save the organization money by ending necessary benefits.This practice is troubling, as halting benefits for those in need is not ethical. Beneficiaries like Megan have serious medical conditions, and rely on the benefits they receive for their treatments to live.We Can HelpIf you are disabled and unable to work, call  Disability Attorneys of Michigan  for a free confidential consultation. We’ll let you know if we can help you get a monthly check and help you determine if any money or assets you receive could impact your eligibility for disability benefits.Disability Attorneys of Michigan  works hard every day helping the disabled of Michigan seek the  Social Security Disability  benefits  they need. If you are unable to work due to a physical, mental or cognitive impairment, call  Disability Attorneys of Michigan  now for a free consultation atà ‚  800-949- 2900.Let Michigan’s experienced disability law firm help you get the benefits you deserve.Disability Attorneys of Michigan, Compassionate Excellence. Social Security Disability, Social Security Disability Benefits, Social Security Disability Benefits Attorney, Social Security Disability Lawyer

Quantitative Research Methods Project Paper Example | Topics and Well Written Essays - 2500 words

Quantitative Methods Project - Research Paper Example eople are influenced by peers and similar or highly-regarded others in their environment wishing to conform to their expectations and attempting to fit in to their surrounding social milieu. Taking the theory of social influences to its logical conclusion, social influences also argues that we are indoctrinated through enculturation to perceive aspects in certain manner (Nisbett & Ross, 1980). Heuristics or schemas are created through which we automatically categorize facets of our environment such as objects, personality traits, self, social roles, and social groups in a subjective manner, consequently driving our response. This is known as a cognitive model of perception. Priming, on the other hand, (although not necessarily contradictory, merely different; the two could actually be synthesized) argues that different stimuli instigate memory/ mental node thus evoking a behavioral or judgmental repose. The theory has been characterized as a network of interconnected nodes that when a particular target (for instance word or human) is perceived, the node or group of nodes representing that concept are activated, and flooding spreads to closely associated nodes (Maxfield, 1997). The perceiver’s response is quickly and involuntarily activated and little if anything can be done to impede response. The general framework is cognitive, namely the belief that enculturation has seeded particular heuristics that instigate negative stereotyping. In fact, however, affect has been shown to have as strong if not stronger effect on attitude (Esses, Haddock, & Zanna, 1993). Can these results carry over to prejudice? Which is stronger in determining negative stereotyping: priming or social influence? This is what this study intends to investigate. Deliverable 2: Write a critical analysis of the structure of one of the two theories you selected above, decomposing the theory into its component parts; focus on the strengths and weaknesses of the theory in terms of its promise

Revising the thesis Essay Example | Topics and Well Written Essays - 2500 words

Revising the thesis - Essay Example Selecting the Best Type of International Collaboration 18 2.3.2. Disadvantages of International Collaboration 19 2.4 International Joint Ventures 20 2.5 International Business in Saudi Arabia 22 2.5.1 Forces Influencing the Attractiveness of Saudi Arabia for International Business 22 2.5.2 Incentives for international organisations to do business in Saudi Arabia 25 2.5.3. International Joint Ventures in Saudi Arabia 27 2.5.4 Examples of International Joint Ventures operating in Saudi Arabia 30 2.6 Conclusion 31 3. ... Employee Work Commitment 57 4.1 Introduction 57 4.2 Organisational Commitment 58 4.2.1 Theoretical Background of Organisational Commitment 58 4.2.2 Definitions of Organisational Commitment 60 4.2.3 Meyer and Allen’s Model of Organisational Commitment 61 4.2.3.1. Affective Commitment 61 4.2.3.2 Continuance Commitment 62 4.2.3.3 Normative Commitment 63 4.2.4 Effects of Organisational Commitment 64 4.3 Professional Commitment 66 4.3.1 Theoretical Background of Professional Commitment 66 4.3.2 Definitions of Professional Commitment 68 4.3.3 Effects of Professional Commitment 69 4.4 Theoretical Integration of the Concepts of National Culture and Employee Work Commitment 69 4.5 Conclusion 72 5. Conceptual Framework and Research Methodology 73 5.1 Introduction 73 5.2 Theoretical Framework and Research Hypotheses 73 5.3 Study Variables 81 5.3.1 National Culture 81 5.3.2 Collectivism / Individualism 82 5.3.3 Organisational Commitment 82 5.3.4 Professional Commitment 82 5.4 Operationali zing the Study Variables 83 5.5 Study Methodology 84 5.5.1 Alternative Research Options 84 5.5.2 Research Methods 86 5.5.3 Population and Sample 87 5.5.3.1 Population 87 5.5.3.2 Sample 88 5.5.3.3 Types of sampling 89 5.5.3.4 Sampling Frame 90 5.5.3.5 Sample size 90 5.5.3.6 Study sample 91 5.5.3.7 Selection criteria 91 5.5.4 Data Collection 92 5.5.4.1 Accessing respondents 93 5.5.4.2 Ethical considerations 94 5.5.5. Research Measures 94 5.5.5.1 Organisational commitment measure 94 5.5.5.2 Professional commitment measure 96 5.5.5.3 Research instrument 97 5.5.6 Data Analysis 97 5.5.6.1 Two-sample two test (t-tests) 99 5.5.6.2 Correlation analyses 100 5.5.6.3 Skewness and Kurtosis Test 101 5.5.7 Pilot

Tort Law Essay Example | Topics and Well Written Essays - 2000 words - 1

Tort Law - Essay Example In essence, tort law is applicable in circumstances where an individual’s or a group’s negligence, carelessness, and/or failure to take precautionary actions results in other parties’ to incurring pain, losses, discomfort, harm, incapacitation and/or death3. Although they may cause losses and pain to their victims and their loved ones, it should be clear from the onset that not all tort cases are criminal acts. It is therefore imperative that the victim of another’s negligence or carelessness seeks compensation for the loss or pain suffered. In case a victim dies, his/her loved ones or beneficiaries should follow up with the justice system for compensation. An example of a tort case law in the UK is the Hughes versus Lord Advocate of 1963. In this case, workmen from the Post Office had gone for a 5pm tea break leaving an open but protected manhole on Russell Road unattended. A ten-year old child walking on the road with his uncle meddled with the manhole a nd the equipment. He even went down the manhole. On coming out, the appellant tripped and the lamp fell back into the manhole. Its fuel leaked and it exploded making the child to sustain rather serious injuries. The tort case was thus formed on the basis of negligence by the Post Office employees who left the site unattended despite the dangers it posed to the public. Among the issues that came up in the case was whether the accident was foreseeable in nature and if it occurred due to the Post Office employees’ negligence. To properly follow up and be compensated for the losses and pain suffered, tort victims and any other parties ought to know their rights and liabilities. One of the rights of victims of tort is entitlement to receive financial damages from those responsible. Among the accidents for which damages may be paid once categorized as legal injuries include physical and emotional injuries, reputation damages, violation of privacy, constitutional rights violation an d economic injuries that affect a person’s economic stability4. This paper advises parties to an accident scene on their rights and liabilities in tort by apportioning liabilities and identifying predictability, proximity, negligence, liability and reasonability. The Liabilities First and foremost, it is vital that the basic principles and implication of tort lawsuits is known. In such a lawsuit, the appellant or the victim of a loss or harm seeks to make someone else responsible for the problem at hand. Thus, tort is a civil lawsuit in which the victim, who prosecutes instead of the state, seeks not for the defendant to be imprisoned but to be forced to compensate for the loss or injury suffered5. Therefore, tort lawsuits are unlike criminal lawsuits in which are prosecuted by the state and the defendant is punished. Instead, the judgment is in form of a liability, mainly financial payments. That is, all the legally-recognized costs suffered by the victim or his/her families are shifted to the defendant if the latter is found liable. Besides, financial liabilities, defendants may be barred by a court of law from interfering with the plaintiff’s life or wellbeing6. Thus, in some instances, a plaintiff could be awarded disciplinary damages besides the compensation given. However, the plaintiff only stands to be compensated only if the defendant has a legal duty

Queensland Vegetarian Restaurant Business Plan Marketing Essay

Queensland Vegetarian Restaurant Business Plan Marketing Essay Queensland Vegetarian Restaurant (QVR) is new cafà © designed to offer strictly vegetarian meals in a cool, friendly and serenity downtown south of California on Azusa Ave, Hacienda Heights. QVR will be serving healthy, fresh, and fairly priced vegetarian meals prepared and sold in the business premises. The business will pride itself in the competent staff comprised of fresh talents from colleges and others equipped with the necessary experience with many of them coming with experience from similar oppositions elsewhere. The business will be registered as Queensland Vegetarian Restaurant. Startup capital is expected to be $ 1 million. The owner intends to raise the capital by securing a bank loan $ 500,000 and top with similar amount from own savings. The bank loan will be payable in 2 ½ years. The business is expected to generate a net profit of at least 257% by the end of the third year since operation commenced. 1.2 Introduction Recent campaigns for vegetarianism and its growing acceptance provide an excellent opportunity or QVR. To maintain fair prices while remaining competitive, QVR regular menus will be simple, but creatively prepared with varying ingredients. The foods will be obtained from regular locally available suppliers and if need be regional dealer will supplement groceries obtained locally but in all a cases quality check will ensure that the foodstuffs are strictly organically grown and healthy. There will be fine decors with clear counters displaying freshly baked breads, fresh juices, and fine non-caffeinated beverages. 2.0 THE EXTERNAL BUSINESS ENVIRONMENT 2.1 Market analysis California is the third largest and the most populous state in the US with over 35 million people. The biggest proportion of the population is aged 18 to 30. Latest studies show that these group of people form greatest proportion restaurant food consumers. Other studies show growing acceptance of vegetarianism and a bigger concern for organic foods. The physical location of the business promises is a human high traffic avenue thus strategic. The surrounding businesses will ensure QVR customer constancy. The immediate neighboring two colleges is another strategic element to the business. This will be another source of relatively reliable clientele. There will be even more opportunities on weekends during sporting activities and other occasional event in the colleges. 2.2 Competition Competition is a very revenant element to be assessed in the external environment. All though there are many other restaurants in the identified location of QVR, vegetarian operators are not common. Most restaurants are fast food. The growing demands for organic foods will be great opportunity and strengths to QVR. Furthermore, the demand for sit-down restaurant will put QVR relatively above competition in food industry. The staff will be trained efficiency and effectiveness in customer service. Our competitive advantage will be laid on quick and quality customer service. To attract customers, the refined dà ©cor, beautiful garden, open shades will conjure customers comfort. The philosophy behind QVRs competitiveness is the fact the best way to market own self is through quality service delivery to the clients. QVRs pricing model will also be its competitive strengths. The checked food and labor costs will ensure that the foods served are fairly and competitively priced. Versatile staff that will be rotated around major workstations will be hired on contractual basis. QVRs will be a smoke-free cafà ©, a policy that enhance our corporate strategy to maintain customers. 3.0 THE FUNCTIONAL AREAS OF BUSINESS 3.1 Running an Ethical and Socially Responsible business QVR will endeavor to uphold ethical standards in its operations. While adhering to the industry regulations, the business will go an extra mile to ensure its waste is properly disposed or recycled. Its concern for the environments will be manifested in the fact it is promoting health-eating lifestyles. In the community, the business will play significant role in installing dustbins around town branded with QVR logo. This will serve to market the business while at the same help maintain a litter free city. Occasionally, there will be feed-the-street-family programs. In this activity, QVR will dedicate its resources and distribute free food to the street family and the communities living in ghettos within town. 3.2 Entrepreneurship Business Formation To start with, the Restaurant will be a 35-seat hotel but it is expected to double its capacity within the first six months of operation. There will be neon signage off the road inviting and directing prospective clients to the inn. The premise which currently being refurbished, is on the ground floor and will be checkered tile on the floors, have booths and open-air shades. There will be alternative access to staircases for people physically challenged. In order for the business to keep its operations cost low, it will at first serve its customers via aver the counter. This will minimize the organizations spending on labor. The over-the-counter service will also be an opportunity for the customer to self-service hence no tipping costs. Financial advisors will be engaged to guide the business invest in relevant expansion programs. This will include acquisition of more facility premises and opening of other branches within town. 3.3 Managing Human Resources QVR will acknowledge the contribution and necessity of its human capital in quality service delivery to customers. Thought formally established at the beginning, the Human resources will ensure that qualified and competent staffs are hired. It will ensure that at no point in time does the business operations are halted to interrupt due to incompetency or lack of staff. Leaving staff will be replaces as soon as possible. The HR will also discipline deviant habits in the staff. 3.4 Motivation Motivation will be a tools used by the Human Resource department to maximize productivity and creativity in the staff. There will be incentives to hard working and dedicated staff. The incentives will also reduce labor turnover. Since there will be no tipping in the restaurant, cash rewards will be given to outstanding performance in customer service. Employees will be allowed to nominate one of their own whom they consider to have demonstrated unique abilities in the business operations. 3.5.0 Marketing 3.5.1 The Marketing Strategy QVR will initiate marketing programs that will increase its publicity. At the beginning for the first quarter, advertising costs is estimated at 5-8% of sales. All though radio and print mediums may not be effective enough, the company will complement its marketing medium with other creative ways. These include sponsored community projects and events with much publicity of QVR featured and distribution of menus downtown. Other initiatives will include sale of t-shirts and mugs with QVR logo and images of healthy vegetarian people. There will be signage posters with variety vegetarian dishes along the avenues from both directions towards the location of the business premises. 3.5.2 Marketing mix QVRs endeavor to attract customers and win their loyalty will be enhanced by our marketing mix. The business will be promoting healthy eating and this will be our brand identity. Product- QVR logo will be designed to describe the relationship between vegetarianism and health. All the business facilities and packaging and serving materials will be braded this way. Pricing-As mentioned earlier our optimal operation costs will enable the business offer fairly prices enticing to customers. All our products will be strictly vegetarian. This is one of our key marketing mix elements, which distinguish QVR from other businesses in the industry. Promotion- There will be vigorous promotional activities including advertisement, gift vouchers to loyal customers, and terrific days with special daily offers. Community services will also be utilized fully to increase QVRs publicity. Place- QVRs strategic location will enable access to the target customers. The place will be accessible both by pedestrians and an ambient and secure parking will be provided free of charge to driving customers. 3.6 Accounting and financial projection There will be strict accounting procedures that will ensure maximum revenue collection and minimizes expenses. Qualified cashiers and internal auditors will be employed in the business. The projects in this business plan are based on the evaluation of similar business operation in California. A glimpse of projection is as follows Worst-case scenario projection of sales: It is expected that an average of 150 customers per day for a year (360 days) with an average of guest check of $ 3.50 bring average annual sales to $ 189,000. Middle Projection: averages 200 customers per day for 360 day with an average check in of % 3.50 bring medium projection to $252,000/year in sales Ambitious Projections: average 300 customers per day for a year at guest check of $ 3.50 thus projected average sales will be $ 378, 000/year. Inventory Purchases are projected at 40% of sales but will reduce gradually to 30% by the end of the first year. Expenses: labor expenses will be determined by the prevailing wages based on the hour and tasks performed the employee. Taxation will apply as per government requirements. The business is projecting growth rate of 19-28% in the firsts three years spread as 19%, 23%, and 28% respectively. Below is the average projection sheet for the next 4 years. Sales Estimates projections (in 000) Year 2011 2012 2013 2014 $6,000 2,150 3,850 1,044 980 1,826 730.4 $1,095.6 Sales $1,300 $2,000 $4, 000 Cost of Goods 240 500 1,200 Gross sales revenues 1060 1,500 2,800 Overhead 560 628 880 Marketing 260 400 630 Earnings before interest and taxes 240 472 1,290 Taxes and interest 96 188.8 516 Net Profit $144 $283.2 $774

Mummy Portraits From Roman Egypt :: Egyptian Art History Essays

Mummy Portraits From Roman Egypt â€Å"Ancient Faces: Mummy Portraits From Roman Egypt† a special exhibit at the Metropolitan Museum of Art concentrates on 70 portraits painted in Egypt during the first few centuries of Roman rule. Rome controlled Egypt as it controlled much else, through a policy of calculated multiculturalism. Egyptian customs were tolerated; Romans brought practices and beliefs of their own. Before long, things shaded together. The mummy paintings are traces of that process in action. The paintings were made to be placed at the head level on the outside of cloth-wrapped mummies as part of Pharaonic mortuary rites focused on the afterlife. It was likely that the portraits were painted just before or after death. As one walks into the gallery an eire feeling is in the air. The eyes of the portraits seem to follow you around the room. The Roman influence among the people is easily seen. A quote on the wall reads â€Å" The arts in Roman Egypt were as complex as the society while temple building in the tradition Egyptian style continue with few interruptions until the end of the 2nd century A.D and many fine, relief’s, columns, and other architectural elements were created in the pharaonic manner, sculptures in a purely Egyptian style practically came to an end with the Roman conquest. Portraits from the Antioopolis tend to show their subjects in distinctively restrained clothing and hairstyle presumably inspired by the city’s interest in Greek classicism. A number of Mummy portraits depict young men between the ages of 14 and 20 with their first facial hair, a feature that had particular connotations in Greek educated society of Roman Egypt. The way Emperor Hadrian had his hair combed forward and wearing a short beard that demonstrates love for ancient Greece. There are several inscriptions on panel paintings written in Greek, which was the suggested language of the educated upper class. These are just several examples of Greek and roman influence on the Egyptian society. An exhibit I found more interesting was The Mary and Michael Jaharis Gallery of Archaic and Classical Greek Art. The Greek Art is elaborate with many of the statues being large scale. Many of the statues have a deep meaning behind them. Like the statue of Aphrodite it is a full body with animation appearing to be graceful and seductive.

Candide by Voltaire Essay

1) What is the relationship between Candide’s adventures and Pangloss’s teachings? In Candide, we see lives filled with struggles and tragedy. Although Candide witnessed and fell victim to worldly evils of cruelty and suffering, he maintained his optimistic views through much of the novel. Candide picked up this idea of optimism through Pangloss’s teachings. Although he did not see any good reasons to disbelieve Pangloss’s teachings while living in the Baron’s castle, once in the outside world, Candide experiences many tragic events that make him, and the reader, question the philosophy of optimism. Candide’s adventures, starting when he is kicked out of the Barons castle, clearly represented an imperfect world, full of atrocities that contradicted Pangloss’s teachings. The events that break apart Pangloss’s teachings begin almost immediately when Candide is thrown in the streets to live on his own. He runs into recruiting officers of the King of Bulgars. They have him toast to the health of their king, but then beat Candide severely and put irons on his legs. Luckily though, the king comes by and tells them to spare Candide since he is innocent. Soon after that, Candide witnesses an awful, bloody battle between two armies. This horrible spectacle shows us how hateful and violent people are in this world. Later, he finds a beggar who turns out to be Pangloss. Pangloss shares some of the horrible things he had been put through and that Candide’s one and only love had been raped and her entire family had been murdered when the Baron’s castle had been taken over. Once with Pangloss, he has many new adventures. While out at sea with Pangloss and Jacques, a violent storm occurred and destroyed their ship. Many innocent passengers are killed including Jacques, who died saving a sailor. The innocent passengers’ deaths disprove Pangloss’ theory since it appeared the bad that came out of the shipwreck led to nothing good for them; instead, only brought them to their deaths. When the sailor, Pangloss, and Candide get into Lisbon, an earthquake destroys most of the city. A  tidal wave also crushes ships in the port. In an effort to prevent another earthquake, wise men take ridiculous actions against the slightest wrongdoing. Candide and Pangloss end up getting arrested. Pangloss is hanged and Candide is beaten badly. The ridiculous actions taken place prove to be futile when another earthquake erupts the next day. All of the bad that came from the first earthquake provided no good. Pangloss had been hung for no reason and Jacques, a good man, had died from the storm out at sea. The reader is left wondering how these horrible events could result in a greater good. Candide finds that God might have spared one place on earth, El Dorado. He finds this seemingly perfect city, yet does not want to stay because is still in love with Cunegonde. The king gives him and Cacambo a few sheep and some gold. This portion of the story brings a little light, yet the whole world cannot be like El Dorado, and people who do live in perfect worlds cannot even appreciate it because they have nothing to compare the high points against. Since life is always perfect, they live in lethargic boredom and cannot truly appreciate how well off they truly are. We also see times of happiness and good fortune that restore Candide’s faith in optimism throughout the book. Such periods include when we find Pangloss survived, and the points in the book when Candide and Cunegonde get to be together, even for short amounts of time. Towards the end of the story, Candide begins to question Pangloss’ philosophy more and more. Although we find events that support optimism, we find more counterexamples. Although Pangloss and the Barons son are found alive, they tell Candide their escapes from death, and the tortures they had been put through afterwards. Soon after they free Pangloss and the Baron’s son from slavery, the men go and find Cunegonde, the woman Candide had been searching to live with and love for his entire life. When they do find her, she is extremely ugly and Candide no longer wants to marry her. Although he is no longer attracted to her, he is a man of his word and feels he must do his duty to take care of her and love her. Now, he is stuck with a woman he no longer lusts over. Candide has finally found what he had been sacrificing for all of his life to find, yet is not satisfied with what he has acquired  for his hard work. Throughout the entire story of Candide, we are bombarded with horrendous events that happened to an individual to disprove Pangloss’s teachings. Candide’s adventures encountered such atrocities as murder, rape, slavery, and prostitution. The bad events that occur in Candide, help show that the world is not perfect, and that not everything happens for the greater good in the end. Candide’s adventures, great in number, show us how bad others lives turned out as well as their friends and families lives were hurt as well, such as the old woman. In the end, Candide finally realizes that optimism is not a flawless philosophy, and that the idea of working hard and enjoying life is better than waiting around for the good you think will happen. Candide’s adventures helped to contradict optimism and ultimately changed Candide’s beliefs from optimism to a realization of reality. Candide begins to live a simple life, working hard to avoid boredom, vice, and pov erty.

GAAP and IFRS

GAAP and IFRS The Securities and Exchange Commission (SEC) administers and enforces various laws that affect the securities of the investors. [1] It ensures that the investors in the security markers are protected from exploitation and misuse of their funds by the brokers, investment mangers and other clearing agencies. It therefore assists in controlling the marketing policies. It has been provided with enough resources necessary for reviewing both financial disclosures of various companies and the non-financial disclosures.Advertising We will write a custom essay sample on GAAP and IFRS Financial Statements specifically for you for only $16.05 $11/page Learn More It can certify the financial statements of public companies; enforce rules for periodic reporting and other non Generally Accepted Accounting Principles (GAAPs). All these rules affect the way public companies disclose their statements including the Sarbanes-Oxley rules. The rules can extend to the off-balance sheet disclosures and other auditing rules. For example, the SEC enforces that the auditors should be independent to avoid any violations in the disclosure of financial statements to the investors in the public companies. The SEC has powers to enforce the Securities Act according to the US regulations. The SEC has published its standards so that all companies can see them and comply with them. Every company is required to check the publications from time to time so that it is informed on any changes. The New York Stock Exchange (NYSE) makes decisions on how the companies in the US should make use of the international standards of accounting. It enforces various laws that are codified for corporate governance. It sets certain rules that must be followed by the all companies listed in the NYSE. [2] To avoid accounting scandals, the NYSE has set very tough rules on the standards requirements for listing of mergers. [3] It also raises the disclosure standards of companies at the NYSE i n order to avoid any failure of ethics and diligence which may occur in some companies. Through its Corporate and Accountability Committee, it can review it listing standards and any other reforms that have been proposed to ensure that there is Accountability and transparency of all listed companies. To avoid any instance of unethical behaviors, the NYSE has set some standards that allow all shareholders who have invested in the NYSE listed companies to monitor the directors of their companies as well as the performance of these companies. NYSE requires that anyone who is the chair of listed companies’ audit committee should have an experience in financial management. The listed companies are required to publish their codes of business to ensure that the shareholders can monitor the governance of such companies. Every CEO is required to certify that the management of the company has not violated any laws and standards set by the NYSE, failure to which, the company can be deli sted. NYSE publishes these standards for all companies to observe.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Internal Revenues Service (IRS) has set rules on the payment of taxes. It requires that there should be consistency in the accounting method used by the tax payer. [4] For example, if one decides to use the accrual basis, then it should be used throughout the period to ensure proper disclosures and reduce instances of tax evasion. Tax evasion is a criminal offence and therefore one can be sued in a court of law. It has a criminal enforcement on all financial crimes on the tax system by suing the Criminal Investigation Department to detect all those businesses or individuals who violate the tax rules. It has set in place, all standards that govern the exempt organizations, profit and non- profit organizations, government entities, individuals and businesses especially on th e taxation matters. IRS has published the rules and guidelines for the tax payer who is supposed to know the requirements and any changes in the tax system. [5] The International Financial Reporting Standards (IFRS) results in reporting of higher earnings than those of the Generally Accepted Accounting Principles (GAAPs). This means that there shall be higher taxes paid under the IFRS than the GAAPs for any company from any industry. This is because the gains and losses are normally reported in the equity section in the IFRS while the GAAPs require them to be reported in the income statement. [6] These losses can reduce the earnings and therefore lead to less tax paid. Lying, misrepresentation and misstating is likely to occur under the IFRS because it allows companies to use different formats that are specific to their appropriate use. [7] Therefore, a company may try to reduce its reported earnings by lying or presenting in a different format. The main differences relate to the mi nority interests, business combinations and other financial instrument related activities. The IFRS allows companies to use different formats for their income statements while the GAAP does not allow companies to use different formats. In the impairment of intangible assets as well as in the recognition of liabilities, there are significant differences between the two methods. The reporting of financial statements under the GAAPs is more detailed as it includes many items and information while the IFRS is very brief in terms of reporting. [8] The US generally follows the GAAPs in the preparation of the financial statements. Bibliography Accounting WEB, New IRS tax preparer regulations: What they mean for you. Accessed from accountingweb.com/topic/tax/new-irs-tax-preparer-regulations-what-they-mean-youAdvertising We will write a custom essay sample on GAAP and IFRS Financial Statements specifically for you for only $16.05 $11/page Learn More International F inancial Standards, Access the unaccompanied standards and their technical summaries. Last modified March 10, 2012. Accessed from ifrs.org/IFRSs/IFRS.htm. Internal Revenue Service, Tax Information for Retirement Plans Community. Last modified April 16, 2012. Accessed from irs.gov/retirement/index.html. Internal Revenue Service, Tax Information for Government Entities. Accessed from irs.gov/govt/index.html. New York Times, Securities and Exchange Commission. Last modified March 16, 2012. Accessed from http://topics.nytimes.com/top/reference/timestopics/organizations/s/securities_and_exchange_commission/index.html Reuters, Bloomberg: NYSE deal means U.S. accounting for all. Last modified Feb 11, 2011. Accessed from reuters.com/article/2011/02/11/us-exchanges-bloomberg-idUSTRE71A5O020110211 Superpages.com, FRS and GAAP Accounting Compared. Accessed from superpages.com/supertips/ifrs-gaap.html. Thomson Reuter News Insight, NYSE seeks to toughen rules for reverse mergers. Last modified April 10, 2011. Accessed from http://newsandinsight.thomsonreuters.com/Legal/News/2011/08_-_August/NYSE_seeks_to_toughen_rules_for_reverse_mergers/.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More

COMPUTERS CAN ELIMINATE MOST TRIPS TO THE OFFICE

COMPUTERS CAN ELIMINATE MOST TRIPS TO THE OFFICE By Robert MoskowitzI found this article to be of great interest to myself because my work and life has revolved around telecommuting for the past several years. As the article indicates, a telecommuter is anyone who works at least part of the time at home, in their cars, from clients offices, and/or in hotel rooms and telephone booths. Although the article is somewhat dated (1995 to be exact), I feel that what Robert Moskowitz wrote about telecommuting back in 1995 still applies today. When I chose to go to work for ADP-Automatic Data Processing several years ago, I already had some previous work experience as a telecommuter. At the time, I had no idea that my current position would actually transition itself to a telecommuting position or as I would like to call it now, a virtual office position. As a Software Implementation Consultant, I feel that a telecommuting position has been a viable solution for my employer, for my work responsibilities, and for my overall job satisfaction. With the help of hardware devices such as my laptop computer, pager, cellular phone, voicemail, etc., and software applications such as pcANYWHERE, MS-NetMeeting, MS-Project, MS-Internet Explorer, MS-Office, MS-Outlook, etc., I can accomplish everything from home-or anywhere else for that matter-than being in an actual home office. Because I can be reached during the workweek, virtually anyplace at anytime, and I can work pretty much anywhere at anytime, this requires a lot of responsibility, organization, and dedication to my company and its clients. Although it appears that I do have this flexibility in my current position, I do tend to be in my home office one or two times a week for meetings, personal contacts, etc. I feel this is still necessary, so that I dont loose touch with th!e company and associates I work with at ADP.

Part of an IMC plan Essay Example | Topics and Well Written Essays - 1000 words

Part of an IMC plan - Essay Example his own, William Wrigley formed the Wrigley’s Company and began manufacturing chewing gum and so far, since its inception the company has been marketing sugar free chewing gum. The company currently targets the youthful market segment. The individuals in this market segment are aged between 18 to 34 years (Data Monitor 2009). A second target market for the gum manufacturer is younger children aged between 5 to 12 years (Wrigley, 2014). With the help of the company’s marketing agency, Energy BBDO, Wrigley’s marketed their brands to the youthful target group by blending in with the pop culture in the U.S (Jargon, 2013). The company used celebrities such as Snoop Dog and popular TV channel MTV in the advertisement campaign of their gums (Mattern 2011). The Wrigley’s 5 chewing gum is packed in an appealing and attractive pack containing twelve sticks of gum. The product branded as 5 evolution introduced sweet-to-sour pear flavor. The gum changes the flavor when it is been chewed. The sugar free gum that targets kids comes in attracting and kid-friendly packaged designs. The gum is sold in an assortment of banana, strawberry, and original bubble gum flavors. The gum is packed in a 14-piece envelope or a multipack bag with ten, six-piece micro packs that are great for the tiny hands of children. The youthful market chews gum for a number of reasons. Research noted that the youthful market chewed gum as a culture. Individuals in this market segment associated with the pop culture considered chewing gum as part of the culture. In addition, most of the consumers in this market segment chew gum to keep their breath fresh. Many youthful individuals interviewed by Jargon (2013) agreed that they carried a packet or two of chewing gum when going for dates. Various youthful individuals in dental care also used the product. The seal of acceptance by the American Dental Association influenced the choice of many youths to chew gum. The dental benefits that individuals

Comparative essay Example | Topics and Well Written Essays - 500 words - 2

Comparative - Essay Example In O’Connor’s work, the protagonist is not clear while in Abagnale’s, it is Frank. However, given that the Misfit is given a lot of focus, majority describe him as the protagonist in A Good Man Is Hard to Find. If this is the case, then it is apparent that both protagonists- Frank and The Misfit live as villains at the formative and medial stages of the two literary works (O’Connor, 6). At the same time, as the movie and the story approach denouement, the characters switch to different ways of dealing with their problems. For instance, The Misfit switches to an internal monologue when the grandmother presents the message of the Gospel to him. He debates inwardly, the existence of Jesus Christ, since he thinks that Christ had not made physical manifestations of Himself to prove His existence on one hand. On the other hand, he is concerned that he may be displeasing Christ, in the event that it turns out that He exists. All these happen in The Misfit’s mind as he decides also, whether he should shoot the grandmother or not. According to Price, this is not the case with Frank who has to make split second decisions when he is being trailed by an FBI agent, Carl. He hurriedly leaves Brenda, hoping that they can unite later. When their place of meeting is invaded by FBI agents, he leaves immediately (5). Both Frank and The Misfit show bitterness and recoil when confronted with the pain of being abandoned by their parents. When the grandmother tries to preach to The Misfit, he retorts that life has no pleasure but meanness. When the grandmother attempts to inquire some more and approach The Misfit, he recoils and shoots three times. When Frank happens upon his mother, her mother’s lover and stepsister, he gets agitated and turns himself up to be handed a 12 year prison sentence. This shows that like The Misfit, Frank totally rejects his parental figures (mothers) because of the pain of the past. The implication of the foregoing