Point Paper :: essays research papers

10 point plan to improve oversight of financial reporting process. 10 point plan to improve oversight of financial reporting process The New York Stock Exchange and The Blue Ribbon Committee saw a need for improvement in corporate auditing. They released a report of IO far-reaching recommendations intended to improve the quality of corporate financial reporting, Point # 1. Revise the definition of independent director. They say the definition should read as follows * Members of the audit committee should be independent and have no relationship with the corporation that may interfere with the exercise of their independence from management and the corporation. Point # 2 Require an independent audit committee. This point states that * (NYSE) and the (NASD) Should require companies meeting the size criteria (large) should have an audit committee made up of independent directors. Point # 3 Mandate minimum audit committee sizes and increased financial literacy. Companies that meet the size criteria (large) should have an audit committee comprised of a min imum of three directors. Furthermore, at least one of the members should have accounting or related financial management expertise, Point # 4 Mandate written charter detailing responsibilities and duties. Adopt a formal written charter approved by the full board of directors that specifies the scope of the committee's responsibilities, and to review and reassess the adequacy of the audit committee charter on an annual basis. Point # 5 Mandate annual i3ublic disclosure of audit committee activities The (SEC) should require proof from the committee that it has adopted a formal written charter, and to see if the committee satisfied it responsibilities under the charter. These findings also should be disclosed in the annual report to the stockholders. Point # 6 Clarify oversight responsibility for outside auditors. It should be specified that the outside auditor is ultimately accountable to the board of directors and the audit committee as representatives of the shareholders. Point # 7 Mandate discussion with outside auditor regarding independence. The rules should require that the audit committee is responsible for ensuring the receipt from the outside auditor of a formal written statement delineating all relationships between the auditor and the company, that is consistent with (ISBS) And to make sure there is no foul play. Point # 8 Require outside auditor to discuss quality of financial reporting-. (GAAS) Should require that a company's outside auditor discuss with the audit committee the auditor's judgments about the quality.

Digging by Seamus Heaney

Digging -by seamus Heaney The poet, Seamus Heaney uses simple words in his poem which is beautifully portrayed as well as easy to understand. The poem is basically about the poets respect and admiration of his father's and grandfather's hard work. The poem begins in the present tense form. The poet, Heaney, is in his room, writing while his father is digging. It can be assumed that the poet is near a window so that when he looks outside he can see his father digging. It is important to note that Heaney â€Å"looks down† at his father's â€Å"straining rump†.Literally his position at the window is elevated but we also get the sense that Heaney somehow feels superior to manual work and that he does not like this feeling. The next stanza takes us back to previous years before his father's retirement from farming: â€Å"Bends low, comes up twenty years away†. We move effortlessly and beautifully from the present day flowerbed to the previous years potato drills. The poet then begins to describe his father's skills. The paradoxical â€Å"coarse boot nestled† shows the physicality and hardwork of digging alongside the love his father has for it.Heaney uses a two line stanza beginning with the exclamatory â€Å"By God† to take us further back to his grandfather's digging skills. The exclamation and the conversational tone add a feeling of being with Heaney as he reminisces. Neatly Heaney has taken us back to his forefathers to show that working with the land has always been a tradition in the family. He has broken this chain by choosing to become a writer. The next stanza is a memory of visiting his grandfather as he cuts peat from the bog.The â€Å"bottle corked sloppily with paper† reflects Heaney's clumsiness in practical matters but also a different use of paper to the one he is really skilled at. This is a family proud of their achievements which are measured by a spade and the ability to handle one: â€Å"My grandfather could cut more turf in a day than any other man on Toner's bog†. The penultimate stanza reveals the difficulties created by Heaney's wish to write. The â€Å"curt cuts through living roots† are not only the sharp edge of the spade cutting through living turf.They are the sharp words spoken as Heaney cuts his ties with his family's traditional means of earning a living. And so we return to the beginning lines of the poem with the significant change from â€Å"as snug as a gun† to â€Å"I'll dig with it†. Heaney recognizes that his skill with a pen is comparable to that of his forefathers with a spade. He also realizes that he can continue the love for skilled work with the land through his writing. Just as his grandfather was â€Å"digging down and down for the good turf† so will Heaney dig down and down for the good stuff that makes his poetry so exquisite.

Firefighting and Role Model

Ryan Derdak English 1A Cataldo M, W, F Career Essay Firefighting is a career that can make someone feel proud and accomplished. Being a firefighter requires physical fitness, experience, preparation, and the ability to deal with the job emotionally as well as physically. It’s also a career that is very well respected in society. I choose to be a firefighter, because I want to be able to help others, have benefits for my family, and be a role model for someone to look up to. To me, being a firefighter would be a dream come true.This career would give me the chance to be looked at, as one of America’s heroes. There is no better feeling then having the ability to help others when they’re in need. The main reason firefighters are so respected is because their one job is to put their lives on the line to save others. After seeing how the firefighters helped everyone during 9/11, I knew that this was the career for me. The ultimate pay of being a firefighter will be se eing the smiles, joy, and sigh of relief on people’s faces when I assist them in need.There are a lot of people out there who wouldn’t risk their lives for others, which is why only a select few can fulfill the requirements of this job. Having a job that has great benefits for my family and me is always a concern. Luckily the benefits of putting my life on the line do pay off. Becoming a firefighter has the potential for me to make up to $150,000 a year. Along with the great salary, it offers a great pension, lifelong medical coverage, growth opportunities, flexible work schedule, and up to four weeks paid vacation.More importantly then the finances, is having a flexible work schedule that can let me spend time with my family as well. Getting the chance to spend time with the family is the most important benefit because there’s no guarantee that I’m going to return home from the job safe and sound. In life everyone needs a role model to look up to. An inf luential role model in someone’s life can help determine what type of person someone they’re going to be when they get older.Firefighters are one of the best role models for kids to look up to, because firefighters are considered a hero in American society. There’s a reason why kids get excited when they see a fire truck, or why they go up to firefighters and ask for stickers. If I can influence at least one person by being a firefighter, I’ll know that I did something right in life. Becoming a firefighter isn’t just any job; it’s a job that I have a lot of respect for.Unfortunately the path to becoming a firefighter won’t be an easy task because it requires physical fitness, preparation, experience, and the ability to deal with the job emotionally. It would also allow me to help others, provide benefits for my family, and give me the chance be an influential role model for someone to look up to. Getting the chance to do this type of job and enjoy every moment is something that everyone should be allowed to experience in life. This is also a career that can better me as a whole. The day that I become a firefighter is the day I start a new adventure in my life.

System Forensics

System forensics is the process of systematically examining computer media as well as network components, software, and memory for evidence. System forensics involves collecting, preserving, analyzing, and documenting evidence to reconstruct user actively. Appropriately collected evidence Is often presented In court to solve criminal cases and prosecute criminals. 2. How has technology improved the way criminal investigators perform their job?Technology improved the way criminal investigators perform their jobs by making it easier to track things, there is different types of software out there today to help them with these issues, and make the Jobs easier, when you have different technology to help. 3. Why would a company report or not report a compromise case? The reason a company may or may not report a compromise because If It's not in their favor and they may report It If It's In their favor and vice versa. They wouldn't want to look Incompetent. 4. Who Is In charge of labeling a nd securing sensitive Information?The one In charge of labeling and securing sensitive information is the forensic specialist. 5. What is the Daubers standard? The Daubers Standard provides a rule of evidence regarding the admissibility of expert witnesses' testimony during united States federal legal proceedings. 6. Why would someone use a hex editor in a forensic investigation? The reason someone would use a hex editor in a forensic Investigation is if the suspect has deleted files and has overwritten them on his or her hard disk, you can always use a hex editor to view any data stored In (or deleted from) both files and disk sectors.A hex editor allows you to peek at the physical contents stored on a disk, regardless of he boundaries of files, directories, or partitions. 7. What is the largest known data loss incident to date? The largest known data loss incident to date Adobe systems, Inc – 10-3-2013, 8. What group runs tallboys? Open Security Foundation runs tallboys. 9. On the website Tallboys. Org, of the largest 20 incidents, how many of them were computer hacks as opposed to other Issues like stolen laptops and lost drives? 1% of the Incidents were computer hacks as opposed to the other Issues. 10. What built-Len Windows tool Is used to manage the Encrypted File System (FEES)? The certificates is was is used to manage the FEES.. . What is the presumption of innocence? All people accused off crime are legally presumed to be innocent until they are convicted, either in a trial or as a result of pleading guilty. This presumption means not only that the prosecutor must convince the Jury of the defendant's guilt, but also that the defendant need not say or do anything in his own defense.If the prosecutor can't convince the Jury that the defendant is guilty, the defendant goes free. 2. The presumption of innocence, coupled with the fact that the prosecutor must prove the defendant's guilt beyond a reasonable doubt, makes it difficult for the overspen t to put innocent people behind bars. 3. What is hearsay and provide an example when Computer evidence can be considered hearsay? â€Å"Hearsay' refers to statements made outside of court of law an example of Computer evidence that is considered hearsay is 4.What is system integrity? System integrity is the state of a system where it is performing its intended functions without being degraded or impaired by changes or disruptions in its internal or external environments 5. What skills are required by an expert witness? The skills required by an expert witness are: A background in law, law enforcement, or investigation. A membership in professional associations of computer forensic examiners, formal training, and certification. A thorough knowledge of the subject matter and tools.Investigators must understand the kind of potential evidence they sought and analyzed and understand the tools they used to gather and preserve evidence. They should be accurate, truthful and impartial. 6. Locate and read the opinion Daubers v. Merrill DOD Pharmaceuticals. What was the case about? The Daubers v. Merrill DOD Pharmaceuticals was about two children ho had been born with birth defects and their parents sue Merrill DOD Pharmaceuticals Inc, claiming that the drug Benedictine caused the birth defects. 7. What was the outcome of the case?The district court granted summary Judgment for Merrill DOD, and Daubers and Schuler appealed to the Ninth Circuit. 8. What previous Supreme Court ruling was superseded by the Federal Rules of Evidence as the standard for admitting expert scientific testimony? The previous Supreme Court ruling was superseded by the Federal Rules of Evidence as the standard for admitting expert scientific testimony was the Fryer's â€Å"general acceptance† Daubers puts the responsibility of the admissibility of evidence by placing the Judge in the role of â€Å"gatekeeper†.

Armenia Needs Humvees Essay Example | Topics and Well Written Essays - 3250 words

Armenia Needs Humvees - Essay Example However, this process was not finalised until December 25, 1991. It is also a member of NATO and the UN. As it is in the limits between Europe and Asia, it shares features with both. Due to this strategic geographical location, it is within the sphere of influence of the US and Russia. The Republic covers an area of 29,800 km2 and has a population of more than 3 million inhabitants of which 97.7% are Armenian, 1.3% are Yazidi Kurds and 0.5% are Russians. In 2005 the Gross Domestic Product, or GDP, was 14.17 billion dollars (circa 4,270 dollars per capita), situating it in the 127th position of the list supplied by the International Monetary Fund, just above countries like Iceland, Jamaica or Brunei [1]. Armenia is a poorly industrialized country, with a manufacturing sector that represents circa 30% of the GNI. A total of 40% of the work force is employed in industry and the building sector. In terms of production, the most successful areas are mining (the extraction and refining of minerals such as gold, copper, silver or zinc) and manufacture, with the production of machinery and synthetic rubber at the forefront. It is a complex but beautiful language [2], which shows influences from Hindu, Persian, Arabic, Greek and Latin. It also incorporates expressions and words from English, Russian or French. Interestingly, Armenian has remained virtually unchanged since it was first used more than 1,500 years ago. Armenian alphabet is truly unique. It was designed by Mesrop Mashtots at the beginning of the 5th century. Due to the uncertainties of those years, it was received as a divine gift, as an intellectual tool in the fight against fanaticism. Until that point, any documents in the Armenian language had been written by "borrowing" the Greek alphabet. Armenians soon started using the new alphabet to translate, for example, philosophical, scientific or religious documents, which has allowed them to safeguard their identity during successive invasions and thus avoid the loss of their traditions and customs. 1.3. Culture Armenia is an interesting tourist destination. In total, on the territory of Armenia there are 10 natural lakes, 15 rivers and 5 canyons. Natural attractions include the hot springs of Jermuk and Arzni, where one can take a bath immersed in medicinal mineral water; the beautiful Lake Sevan, where one can relax on its shores or practice water sports; the spectacular waterfall of Shaki; the forests of Dilijan, Gugark or Bjurakan; and the caves and cliffs of the Southeast of the country, all locations of great natural beauty. One of the symbols of Armenia is the Mount Ararat, which at 5,265 m high can be seen from many locations in the Southwest of the country. Yerevan, the capital of

Psychology and Health Problems Essay Example | Topics and Well Written Essays - 1000 words

Psychology and Health Problems - Essay Example This often leads to a self-fulfilling prophecy because the family members would assume that there is nothing they can do about the disease and allow it to happen. On the other hand, the Multifactorial model shows a different way at examining how a disease develops. According to the Multifactorial model, the following factors must be taken into account when analyzing how a disease develops: biological, psychological, environmental, and socio-cultural and stressors. Likewise, the model asserts that no single factor is responsible for the development of a disease according to Hoover. In most diseases, biological factors such as heredity, age and gender can increase the probability of contracting heart diseases. There are certain groups of people prone to heart disease but this doesn’t mean that individuals in this group cannot avert the situation. The model presents other possible elements such as diet, stressors, or even access to health care that can prevent or increase the lik elihood of the disease. The aforementioned elements may belong to any of the other factors which are not biological at all. Using the Multifactorial Model, a person that has a family history of diabetes can prevent developing the disease by making modifications in one’s lifestyle. The person can become health conscious being aware of such fact and resort to exercise and limited dietary intake. Thus, the person does not develop the disease as compared to his parents or grandparents. Biological factors include family history, age, gender, pain and discomfort, congenital disabilities definitely influence the likelihood of a disease but that does not equate to hopelessness since prevention is still possible using other factors. Socio-cultural is another important factor that can worsen or prevent the development of a disease. If a person has quality access to health care, works in a company that promotes health and belongs to an average sized family, then it can said that sociocu ltutal factors can help the person develop diseases. Even religious beliefs related to health such as not smoking and no drinking can be very helpful. Even if heart diseases are common in the family, the person can probably live longer. The Multifactorial model also considers psychological factors such as anxiety, depression, personality traits, self-efficacy, optimism or pessimism, attributional style, behavior, and other intrinsic factors within the individual. Lately, the field of medicine has accepted the fact as proven by various studies that psychological factors like stress definitely worsen biological factors. Even people with no history of heart disease within the family can possibly die from a heart attack if the person is constantly subjected to stress, had a sedentary lifestyle and possess a Type A personality. Even simple conditions such as ulcers and constipation can be caused by stress. Environmental factors such as pollution, natural disasters, radiation, global warm ing, ozone depletion, water quality and many more adversely affect a person’s health. Even healthy individuals with jobs exposed to harsh environmental conditions can develop illnesses such as respiratory disease complications especially if they don’t have good access to healthcare. Primarily, this is the reason why government Agencies set occupational health standards and safety practices so workers would not get sick. In conclusion, the Multifactorial Model is a new health model that shows how illnesses can develop

Globalization Impacts On The Poor And Inequality Essay

Globalization Impacts On The Poor And Inequality - Essay Example Financial integration should be accompanied with the pursuit of macroeconomic stabilization policies. Both traditional and modern trade theories suggest that gains from the free trade will not be distributed equally within economies. The World Bank studies several ways in which globalization affects inequality within and across countries. A very important factor in the distribution of income is the initial income of the country. The empirical literature reveals that free trade contributes only to 20% of the world inequality, being less important than such factors as technological innovations or demographic changes. The economists use the term globalization to refer to international integration in the capital, commodity, and labor markets. The crucial economic features of the two most recent periods of globalization (1950-73 and 1974-2007) involve increased integration in trade, international capital flows and movement of labor. However, as we can see in table 1 (WTO,2008), there are differences in the importance of these factors in each period. During the entire 1950-2007 period, the trade expanded by 6.2 percent. In the first decades after World War II (WWII), due to the reconstruction of the country economies, the most dynamic traders were the Western European countries and Japan.From 1974 to 2000, newly industrialized Asian economies (NIEs) were the main beneficiaries of globalization, with their merchandise exports comprising raising from 2.4 percent to 9.7 percent within only two decades.