Terrorism And The United States - 1981 Words

Introduction Today when we think of terrorism and terrorist as being something grown out of radical and fundamentalist Islamic Societies in the middle east. However, terrorism does not have to come from abroad. Terrorism can be homegrown in America and for the past 40 years that is what has been happening in cities all across the United States. Gang related terrorism is extremely high in inner cities all across the country and the Crips are the largest gang that operates in America. In 1970’s California the Crips were created as a response to protect their neighborhoods but have grown to much more than that. Today there are over 33,000 members of this terror organization who use murder as one of their top fear tactics. Through their†¦show more content†¦Raymond Washington has been credited with creating the gang while still in High School at Freemont. It was originally created as a political organization which grew to provide protection from other gangs and profit from criminal ac tivity. Washington imitated the Black Panther party when creating the organization of the Crips and after the help of a few other original members in recruiting young men they increase the gang’s involvement in violent criminal activity. Initially there was no formal leadership in the gang how ever leaders were recognized by other members due to their charismatic personalities and influence. These leaders would make it a priority to expand the reach of the gang and expand the influence and power that the Crips had. By 1978 they had already grown to 45 separate gangs showing how quickly their ideas and influence caught on it Los Angeles. The Crips first main illegal activity was the promoting and distribution of the drug PCP. This allowed for them to acquire a large cash flow while at the same time expanding their influence in areas that they had not been in before. With the sell of PCP, the gang would also include marijuana and other small street drugs into the forte of illic it narcotic sales. They were seen as a large supplier of narcotics in Los Angeles at the time. The introduction of crack cocaine by the Crips in the 1980’s made them one of the most successful organizations in the U.S. and created a need for them to

Climate and Topography Analysis - 1220 Words

Climate and Topography Analysis December 17th, 2012 GBM/380 There are a great number of different industries in this world that are greatly affected by climate and their topography. This paper will be about five different industries such as the food industry, tobacco industry, tourism industry, animal industry and the automotive industry. In order to run a successful business, these two factors need to be kept into consideration. The food industry is a very important factor everywhere around the world. Without food, humans cannot survive and that is why it is important that food production can continue. There are many factors that can affect the food industry in example, climate and topography. The world’s climate changes daily and†¦show more content†¦People enjoy the weather and the beach and people like to spend money in order to do that. This helps boost their economy. Other places that are more in the poverty are not the typical relaxing destination people go to. It is more for culture and history than anything else. There are many countries that their primary source of income depends solely on tourism. The automotive industry designs, develops, manufactures, markets and sells motor vehicles. It is one of the most important economic sectors by revenue. Climate change in the automotive industry is both a threat and an opportunity in business. In the auto industry, climate change plays a big role. Pollution and global warming is one of the biggest issues and discussions held on a daily basis. Almost all car makers have taken action over this issue and have made â€Å"green† cars in order to protect the pollution. Climate changes can also affect business operations when it comes to natural disasters. Let’s say an auto manufacturing company in Indonesia gets hit by a bad storm that causes major flooding. This business will be affected by this and lose money in the process. Yes, there are insurance policies but it is a third world country and not every business has that there. Climate change and topography play a big role in the automotive industry. The animal industry is a very important factor globally. Billions of people depend on livestock to feed their families. Climate change canShow MoreRelatedClimate and Topography Analysis1519 Words   |  7 PagesClimate and Topography Analysis Gerardo â€Å"Gerry† Camacho University of Phoenix BUS-475 November 2, 2009 Climate and topography are two very important factors that may influence industries profitability and productivity. Is important for business leaders to recognize how climate and topography factors impacts different industries. Recognizing climate and topography could be of assistance for businesses venturing into the global business environment arena. 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Auditing and Ethical Task Standards Board

Question: Discuss about the Auditing and Ethical Task Standards Board. Answer: Introduction: The section 110 is issued by the Accounting Professional and Ethical Standards Board (APESB), which is initiated by the institute of chartered accountants of Australia and CPA Australia. It is required by auditor to fulfill the fundamental requirements these are: Auditor should be open toward his professional relationship, not be biased, confidentiality to be kept until and unless there is a requirement by law, proper compliance of all the rules and regulations relating to audit and ethics (AICPA, 2016). Threats can be reduced to acceptable level by obtaining full information and about the client, management orientation and activities done and obtaining commitment from client towards corporate governance policies (APESB, 2010). Direct communication can be done between the auditor and client regarding any threat identified; it is more preferable to get the consent of the appropriate authority of the company preferably in written during audit engagement. It would enable the audit firm to present as evidence if any case filed against them. Documentation is done to reduce the liability of firm toward the corporate governance, in which member has to document the threat, its nature and its extent over the organization. It is prescribed that an audit entity should determine the possibilities of threats by reviewing previous audit conducted by the firm. Potential types of threats to Fellowes and Associates: One of the accountants who was a part of 2014 team , he owns shares in HCHG, as per APES 110, when any auditor has any direct or indirect interest in the working of the organization, it is to be mentioned in the audited statements. Hence it can be a threat to the audit team, though it is not found material to them, but to safeguard the threats it should be mentioned to remove the future conspiracies. It is the responsibility of the audit team to emphasize any loans and advances, any merger and acquisition done or removal of the key managers, or employing or installing any new workforce, tangible and intangible resource. Hence Fellows and Associates should mention this holding in their report. In an audit firm there can be following threats: Self review threats: is a threat under which an evaluation will not be done of the previous judgments and audit statements formed by either him or his team. Self interest threat: in this financial or other interest affect the members decision. Advocacy threat: in this client position id promoted. Here auditor objectivity suffers the most. Familiarity threat: due to the long duration of relationship between the client and auditor team. Intimidation threat: here there is indirectly pressure on the members hence he is devoid from acting objectively (Carey, Subramanian Ching, 2006). Circumstances which can lead to familiarity threats for a member: Any member of the firm has a close relation as a director or officer post at the client office. When any member is in a position that he/she can be influenced by the client for example he is in the close relation with the person employed in the clients office. When a member accepts any gift or enters into any preferential agreement with the client. Members having any long associated relationship with client. Safeguards to these threats can be apportioned into two categories: Work environment safeguarding. Safeguarding profession, regulation or lawfully. When the firm emphasizes on the principles of fundaments importance. When the firm has the leadership style to act in the public interest only. Quality control policies and procedures Previous audit conducted or reviewing financial and business relationship with the audit client. And even if there are threats and management of the client is refusing to accept, then the audit firm has an option to go to those charged with governance or the governing body. Action to eliminate the threats and safeguards Safeguards are the measures which help in reducing eliminating threats and reducing them to the acceptable level. Action that needs to be taken by Fellowes and Associates to eliminate the potential threats are as follows: According to IESBA if an auditor is unable to eliminate or reduce threats to an acceptable level, then he can discontinue his service, or if required he can resign from audit engagements. There might be removal of the person appointed in the assurance team. It has been given permission to the auditor to communicate with the clients internal auditor; by this the audit firm will get help regarding the threats involved in the organization and what should be the nature and extent of audit procedure conducted. The audit firm can also visit the organization without prior informing to check whether the company maintains the records and follow rules and procedures as it says. And even if the client did not accept the audit firm saying then in such a case auditor can mention his statement in footnote of auditor report. In the given case study the client has requested the firm to provide an opinion that the instruments used in the hospital are fir to use where they are actually harming the patients through its harmful radiation. Hence in this case if it seems to auditor that this issue is material, the auditor must mention this in his report rather accepting it in the exchange of the clients company goodwill. Safeguards hat can help in eliminating or can reduce them to an acceptable level. They are broadly classified in two categories: Safeguards by profession or law working environment safeguards Safeguards by profession or law are: Corporate governance regulation, professional standards, disciplinary procedures, third party review, and professional development requirements. Whereas in working environment safeguards the firm should follow the fundamental principles, various procedures and policies regarding quality control, documentation regarding the audit work( internal policies, procedures), communicating the audit work to all the members (Allen Siegel, 2002). References: AICPA,(2016), A framework for the auditor independence, Journal of accountancy Allen,W,T Siegel,A,.(2002), Threats and safeguards in the determination of auditor independence, Washington university law review, volume(80), issue (2) APESB, (2010), APES 110 code of ethics for professional accountants, accessed on 26 December, 2016, viewed at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf APESB. (2015). Standards and guidance, accessed on 26 december,2016, viewed on https://www.apesb.org.au/page.php?id=12 Carey, P,. Subramanian, N,. Ching, K,C,W,.(2006), Internal audit outsourcing in Australia, Accounting and finance,(46),(11-30) Christopher,J,.Sarens,G Leung,P,.(2007), Analysis of internal audit function, a critical independence of the internal audit function: evidence from Australia Kendalls, B. (2009), Australian master accountants guide, CCH Australia limited, Sydney Taylor Francis. (2016). Visualizing intangibles: measuring and reporting in the knowledge economy