"Hocus-Pocus Accounting" by Douglas R. Carmichael‚ Journal of Accountancy‚ October 1999; Vol. 188‚ Iss. 4; pg. 59‚ 5 pgs Abstract: SEC Chairman Arthur Levitt decried what he termed "accounting hocus-pocus" and called for coordinated efforts to uncover it. He targeted the practice by some companies of improperly boosting reported earnings by manipulating the recognition of revenue. Among the most common methods of doing this are the bill-and-hold transaction and a long list of sham transaction involving
Premium Audit Generally Accepted Accounting Principles Financial statements
Reflective Judgment Theory Ophelia Beasley Grand Canyon University: PCN518 December 5‚ 2012 There are several stages of reflective judgment theory; each stage is divided into three levels. The level is pre reflective‚ quasi-reflective‚ and reflective thinking. Pre Reflective stage is the student believes what they hear or what they have seen. Quasi-reflective thinking is when a student makes his own conclusion on an issue and then researches it to find “truth”. The
Premium Truth Decision making Education
Centralia No.5 Student: Munkhkhishig Tsevegmed Strayer University Modern Public Administration PAD 500 Dr. Ronald E. Fitzgerald Friday‚ January 25‚ 2013 Centralia No. 5 In terms of logistical alternatives there are a few things mine inspector Driscoll Scanlan could have suggested in order to better inspect the mines. Scanlan could have submitted more detailed reports that could have explained why the mines and working conditions were such a danger. Documentation is not only an effective
Premium Safety Coal mining Coal
HN410 - Human Services & Delivery Kaplan University IRB is an abbreviation for the institutional review board. Informed by the need to review human biomedical and behavioral research to the mutual benefit of the researcher and the sample population oversight‚ responsibilities have to be designated to an impartial body. In light of this‚ the IRB is also commonly referred to as the independent ethics committee or the ethical review board. Indeed‚ biomedical and behavioral research
Premium
1. The film states that the Plea bargain is a "necessary evil" in order for our justice system to function. However‚ we also saw how it can be detrimental to the lives of those who plea. Do you believe the benefits to society outweigh the cost to the individual? Or does it really end up costing society in the end? Please discuss‚ make sure you mention some of the cost and benefits in your answer. -The benefits to plea-bargaining for society do not outweigh the cost to the individual because
Free Crime Criminal law Criminal justice
When was the U.S. criminal justice process affected by globalization? How does globalization impact U.S. criminal justice practices and efforts? What changes would you make to the current U.S. criminal justice policies and procedures associated with globalization and international crime? Globalizing policies since the 1990s have fostered the creation of a global marketplace in which labor‚ capital‚ and goods and services cross borders more freely than in the past. However‚ these policies
Premium Criminal justice Crime Police
What are the annual growth rates for the U.S. economy over the last 5 – 10 years? 2003/2.5%‚ 2004/3.5%‚ 2005/3.1%‚ 2006/2.7%‚ 2007/1.9%‚ 2008/-0.3%‚ 2009/-3.1%‚ 2010/2.4%‚ 2011/1.8%‚ 2012/2.2% Has GDP been growing or declining over this time-frame? You can see that over the years the growth rate can grow or decline. There was a decline from 2007 to 2009 compared to previous years but I came back up in 2010. In my opinion it looks that the growth rates pretty much stays between a certain percentages
Premium Unemployment Economic system Economics
Abstract Liberty is a buffer that has the ability to mitigate power imbalances within a system of coercion and inequality‚ or more simply put tyranny. The ripples and spikes of corruption affect the ideology and function of liberty. How does one define liberty if it is thought of differently in certain theoretical situations? Liberty is multifaceted because it is an ideology‚ and by nature ideologies are metaphysical‚ which extend into different realms of thought and application.
Free Human Political philosophy Religion
definitions of the word. There is an ethical dilemma within utilitarianism because it leads ethical decisions to be made through utility calculations. This calculation differs between people and groups making morality subjective within this framework. A better alternative framework for an economist is a focus on a market based economy where truth is inherent. Utilitarianism also limits liberty and makes it plausible for mass killings
Premium Utilitarianism Ethics Hedonism
“Counselors terminate a counseling relationship when it becomes reasonably apparent that the client no longer needs assistance‚ is not likely to benefit‚ or is being harmed by continued counseling.” The practitioner would be caught in a
Premium Ethics