Waste Management Case Analysis - Free Essay Example

1. Based on the fraud triangle, there are several factors present at Waste Management that are indicative of each of the three fraud conditions. Incentives: from the case, the SEC staff claimed that the top Waste Management officers’ fraudulent conduct was driven by greed and a desire to retain their corporate positions and status in the business and social communities. Their bonuses, retirement benefits and stock options closely correlate with the performance of the company. If the company meets predetermined earnings targets, those top managements will earn a lot from profit sharing. Furthermore, aside from money, those people can maintain their high social status by constantly using those ill-gotten gains to contribute to charitable affairs, which will give them a lot of respect and power. Opportunities: during the 1990s, approximately 14 employees who play either key financial or accounting positions are former employees of the company’s long-time auditor, Arthur Andersen. This management structure gave Waste Management a great opportunity to manipulate their financial performance because we can infer that Waste Management maintained a good relationship with its auditor. Attitudes/Rationalization: it was a time when Waste Management was encountering intense competition. The competition came from various sources in all phase of its waste management and related operations. Although the management of Waste Management noted that the pricing, quality, and reliability of services and the type of equipment utilized are key elements to compete in the industry. Those improvements usually take time to accomplish. In contrast, deferring several expenses and manipulating earnings are shortcuts to improve their financial performance. In addition, the management believes that the future performance will offset the extra earnings they currently adjusted so that nobody will even notice. In other word, the company adopted the wrong way to improve its performance and justify their action by fraudulently believed that meeting the target earning is the most important no matter which approach to use. 2. Based appendix on the AU Section 342, examples of accounting estimates, compared to Waste Management’s Consolidated Balance Sheet, we can find several items were based on management estimations. Assets Cost+estimated earnings in excess of billings: this amount depends on the outcome of future event thus is uncertain. Accumulated depreciation of property equipment: the salvage value of property and equipment are based on management’s own judgment and these amounts will affect depreciation expense. Furthermore, different depreciation methods adopted also result in different amount. Liabilities Current portion of LTD: this amount comes from the amount due within the current year of the present value of long-term debt. To calculate the long-term debt, the discount rate is assumed based on the relative risk of the company compared to correspondent US treasury securities. However, the interest rate in the future is uncertain thus the present value of long-term debt is arbitrary. Unearned revenue: the company cannot sure that their future service will be actually rendered thus is uncertain. Long-term debt and put options: the present values of financial instruments are always based on future discount rate as mentioned above thus is subjective and uncertain. 3. Accounts involving significant management estimation mean that the balances of these accounts are based on subjective as well as objective factors such as management’s knowledge or experience about past and current events and its assumptions about conditions it expects to exist and course of action it expects to take. If management does not maintain high ethical standard or is simply too careless to make the right estimation, the numbers shown on the financial statement cannot reflect the true value of the company and will mislead current and potential investors. Since investors are not sure whether management has sufficient knowledge and experience to make the right estimations and the criterions of these estimations are somewhat ambiguous, those accounts are comparatively more risky. 4. Based on the AU Section 342. 04, the auditor is responsible for evaluation the reasonableness of accounting estimates made by management in the context of the financial statements taken as a whole. The auditors should consider, with an attitude of professional skepticism, both the subjective and objective factors of the estimates. Also, based on article . 7, the auditor’s responsibilities when evaluating accounting estimates is to obtain sufficient appropriate audit evidence to provide reasonable assurance that a. All accounting estimates that could be material to the financial statements have been developed. b. Those accounting estimates are reasonable in the circumstances. c. The accounting estimates are presented in conformity with applicable accou nting principles and are properly disclosed. As to evaluate the reasonableness of an estimate, based on the article . 10, techniques commonly used by auditors are shown as follows: . Review and test the process used by management to develop the estimate. b. Develop and independent expectation of the estimate to corroborate the reasonableness of management’s estimate. c. Review subsequent events or transactions occurring prior to the date of the auditor’s report. 5. To evaluate the reasonableness of estimate of salvage values and useful lives for property and equipment, Arthur Anderson should follow the procedures mentioned in the previous questions as follows. a. Review and test management’s process by using the procedures in article . 1 steps (a) through (i) to determine if the supporting data and factors are sufficient and consistent to sustain the management’s estimation as well as comparable to industry level. b. Use other alternatives to develop the estimation and compare the result to the original estimation. c. Review subsequent events or transactions to confirm the credibility of the previous estimation. 6. For those officers who previously served Arthur Anderson, they may implicitly or explicitly force the auditor to accept their adjustment of Waste Management’s financial report. Since they worked for Anderson, they know every detail of auditing procedures performed by the auditor and thus may use their relationship to influence the judgments of auditors. Furthermore, if there is an conflict of interest between those officers and the company, they may chose the ways which are beneficial to themselves. To avoid this kind of fraud, the Sarbanes-Oxley Act of 2002 Section 206 clearly identified what a company should do when potential conflict of interest may occur. Based on the article, it shall be unlawful for registered public accounting firm to perform for an issuer any audit service required by this title, if a chief executive officer, controller, chief financial officer, chief accounting officer, or any person serving in an equivalent position for the issuer, was employed by that registered independent public accounting firm and participated in any capacity in the audit of that issuer during the 1-year period preceding the date of the initiation of the audit. Therefore, the article tells us that Waste Management can still employ those personnel coming from Arthur Anderson but should not allow them to involve in the auditing process within one year restriction. 7. As the case mentioned, since there are several key officials who previous worked for Anderson and during that time there is no such law like Sarbanes-Oxley Act to prevent those people from participating in auditing process, it was very difficult for Anderson to clear-cut the relationship with those former workers and work independently. Furthermore, Anderson not only did audit but also provide consulting service for Waste Management. In other words, on one hand, Anderson audit Waste Management’s financial and negotiate for the correction of errors. On the other hand, Anderson’s consulting service may provide several recommendations about how to manipulate their financial performance to externally improve its profitability. This is also one of the most important issues of the introduction of Sarbanes-Oxley Act, which force the consulting service under an accounting firm to be separated as a single business entity. In addition, the extra bonuses are also important reasons for Anderson to accept and help to hide those errors. This situation is slightly relieved because the new regulation puts into practice. However, any accounting firms should avoid auditing for companies which may have conflict of interest and do their work independently. Also, managements of accounting firms should periodically examine their audit works done by their auditors and constantly tell their employees to do their jobs with integrity and professional ethics. Most important of all, managements should discipline themselves to follow the audit standards and no reconcile with any improper requests from their clients. Only when the top management do their work with integrity will the other workers follow.

Phonics vs Whole Language Essay - 1813 Words

To use Phonics or Whole Language? That is the Question There is a battle going on elementary schools across the Globe. This battle is not a malicious battle fought with armies and weapons of mass destruction, but rather a tactical battle where the two opponents are known to us by the simple phrases, phonics and whole language. These two opponents use very different styles, but those who use a certain style swear by it almost religiously. Seriously, though, one might be asking the question which is the best method for teachings young students how to read? Honestly, there is not a simple answer; education specialists have been arguing over the issue of phonics vs whole language for years and a definite answer still has yet to be†¦show more content†¦Those who oppose phonics also feel that the drills and texts used to teach phonics bore students which just increases to their lack of comprehension. At a certain age, students need to focus more on reading for meaning and enjo yment, but the method of phonics does not focus on incorporating these two areas. However, the second method being discussed in this paper, the whole language approach, focuses much of its attention on making sure the student understands and enjoys what he or she is reading. Whole language instruction occurs when a student acquires language rather than learning it through direct instruction (Brooks 35-36). This method is more child centered than teacher dominated, because the objective is for the student to learn how to read through talking and doing rather than through passive listening. Unlike phonics, whole language uses a variety of ways to give students the opportunity to interact with the text they are reading. Questioning, discussing, problem-solving, listening, writing, drawing, and dramatizing are among the ways students interact with text. Students are also encouraged to implement simple strategies while reading such as: reading the sentence and guessing what word wil l come next, looking at the picture on the page to help figure out the sentence, and also rereading the sentence for clarification. This method also does a good job in allowing the students to engage in text at their own speed and often in their own ways (36).Show MoreRelatedEssay on Phonics vs. Whole Language2109 Words   |  9 PagesPhonics vs. Whole Language What is the best method for teaching children to read? This is probably not something that a lot of people think about on a regular basis. However, I think it is very important to discuss the ways in which children learn to read. Reading has become a very important element in our society. With the rapid advancement of America, having good reading skills is essential to getting ahead in jobs and even in making dinner. Children are the future doctors, lawyersRead More Phonics vs. whole language? Essay2347 Words   |  10 PagesPhonics vs. whole language? Like other issues of education, educators and theorists debate and analyze methods of reading instruction. They judge methods and curricula not only by their efficacy but also by their appropriateness and ease. Throughout the history of education these methods and curricula have changed, shifted, and transformed. Currently, though, there are two front-runners in the debate—phonics and whole language. Popular belief is that these curricula are diametrically opposed.Read MoreBenefits of Using the Phonics Method to Teach Children to Read1698 Words   |  7 Pageslevel (Who Needs Phonics). They will not be able to apply to jobs, stigmatized in society, and may result in their children being illiterate also. In order to decrease the alarming rate of seven million illiterate children and give them a chance to have a better life is by integrating a method to teach them how to read better. There are numerous ways to teach a child how to read. Yet most of the methods can be divided in two groups; the whole-language approach or phonics. There has been andRead MoreEssay on Phonics and Whole language methods2543 Words   |  11 PagesPhonics and Whole language methods Phonics is a technique that teaches beginning readers to associate a particular sound with each letter of the alphabet or letter combination (Unger, 1996). Students receive explicit instruction in the mechanics of reading before they begin the actual process. Once students know what sounds correspond with each letter or letter combination, they move on to sounding out words. The English language has only about forty-four sounds, so when students begin toRead More Whole Language versus Phonics Essays2286 Words   |  10 Pages Whole Language versus Phonics Whole Language versus Phonics has been a question among many top educational groups for years. Which is the best way to teach kindergarten children the proper way to speak and learn the English Language? There are many valid reasons why experts argue for both phonics and/or whole language. Both seem to be exceptional ways to master the English Language. The purpose of this research paper is to compare phonics versus whole language and to determine how technologyRead MoreEssay on Using the Power of both Phonics and Whole Language3365 Words   |  14 Pagesway you learned to read, chances are you never knew what the terms â€Å"phonics† or â€Å"whole language† meant. However, these are the terms that are at opposite ends of an on-going debate over the best way to teach children how to read. â€Å"Simply stated, supporters of the whole language approach think childrens literature, writing activities, and communication activities can be used across the curriculum to tea ch reading; backers of phonics instruction insist that a direct, sequential mode of teaching enablesRead MoreHistory And History Of Reading Instruction1576 Words   |  7 Pagesthe 1790’s the New England Primer was published, it was used to dictate how alphabet instruction and religion were to be instructed to schoolchildren. It was around that same time that Noah Webster published â€Å"A Grammatical Institute of the English Language.† This book was used to help students learn the proper spelling of words and grammar rules. Another influential person during this time was Thomas Gallaudet; he was a teacher for the deaf and was also credited for the implementation of a print richRead MoreEssay about Phonics and Whole Language2721 Words   |  11 PagesPhonics and Whole Language A great debate whether the phonetic approach or whole language approach should be used in the classroom has been occurring since the early nineteen thirties, and there has not been a definite decision on which approach should be used to teach in the classroom. To understand this debate, one must first understand the differences between whole language and phonics learning. The Definition of Phonics Many people are confused by the term phonics, becauseRead MoreEffects Of Reading Instruction On The Literacy Development Of Children And How Socioeconomics Restricts These Impacts5473 Words   |  22 Pageson Students of Low-Socioeconomic Status Amelia K.L. Reynolds Edmond, Oklahoma Abstract This paper explores related research in aspects of language acquisition, specifically, reading instruction and its effect on students who live in low socioeconomic environments. We will review the methods of explicit phonics and whole language to examine what, if any, is the more advantageous method of reading instruction for students who live in poverty. The purpose of this literature review isRead MoreBalanced Literacy Instruction : A Comprehensive Program Of Language Arts Achievement901 Words   |  4 PagesBalanced literacy instruction is a comprehensive program of language arts achievement. It is comprehending all of the components that is necessary for students to become a master in writing and oral communication. Balance literacy begins with creating a genuine gratitude for good literature. And it balanced by knowing students individually, direct and indirect instruction and activates that emphasize meaning for students. The strongest elements of each are combined into a li teracy program that aims

Why Cold Weather Makes You Pee

Does it seem like you have to pee more when youre cold or when its cold outside than when its warm? Its not just your imagination!   When you are cold, your body wants to protect your vital internal organs from the temperature change. It does this by constricting capillaries in your hands and feet through a process called peripheral vasoconstriction. Your extremities get cold, but toasty warm blood bathes your core. This means there is more blood in a smaller volume, which raises blood pressure, causing your brain to signal the kidneys to remove liquid from your blood. Your urine volume is increased and you need to urinate. In addition to the effects of vasoconstriction, cold temperatures change how permeable cells are to water. Proteins called aquaporins act as channels to allow water in and out of cells more quickly than through osmosis. When body temperature starts to drop, aquaporins limit the amount of water allowed into some cells, including kidney and brain cells. Less water going into cells translates into more water in the bloodstream. Here too, your brain tells your kidneys to remove the excess water, filling your bladder and making you need to pee. Is Drinking Alcohol a Good Way to Keep You Warm? If you drink an alcoholic beverage to feel warm, youll likely make the situation even worse. The alcohol will dehydrate you, in part because it also inhibits aquaporins. Alcohol acts as a diuretic, so your body thinks it needs even less water than it was holding onto before you took that first sip. Alcohol does make you feel warm but actually hastens hypothermia by expanding the capillaries. From this effect, youd need to pee less, but the continued drop in temperature would eventually lead you to pee more and could kill you from cold. Another factor to consider is perspiration. If youre cold, youre not losing moisture through perspiration. When its hot, youre slowly (or quickly) becoming dehydrated by sweating. If you feel cold, youre retaining water compared with when youre warm.

Ethics Case - 998 Words

Ethics Case: Good Works Bad Accounting? The dilemma/ethical issue that arises out of this case is in the hands of Jill Lassiter. She is the newly appointed executive director of a charity dedicated to helping single mothers called Good Works for Women. She must get the financial statements in order so that they satisfy Ms. Lyndelle Oakes, the organization’s largest donor. Jill must decide whether to restate her budget using faulty estimates or to be honest about the organization’s difficulties and face losing a crucial donation. Jill knew that being the executive director of the charity would not be easy, especially considering the charity’s past financial troubles. When the last executive director quit, the board had been slow in†¦show more content†¦The change would only be temporary in order to get the necessary donations from Ms. Oakes, but it would be misleading Ms. Oakes as well. From the other point of view, faithfully representing the financial s tatements is honest and Jill wishes to act with a tremendous amount of integrity and truthfulness. According to the AICPA’s Code of Conduct Section 54, Article III, â€Å"Integrity requires a member to be, among other things, honest and candid within the constraints of client confidentiality. Service and the public trust should not be subordinated to personal gain and advantage. Integrity can accommodate the inadvertent error and the honest difference of opinion; it cannot accommodate deceit or subordination of principle† (ET Section 54-Article III). Jill knows that changing estimates is not the right decision, even if it means losing a crucial donator in Ms. Oakes. Charitable organizations have to have some sort of expectation of possibly losing key donators, especially if their business income is significantly declining. Changing the estimates on the budget is a way of curving the law and giving false and misleading information to Ms. Oakes. Also, even though Ms. Oak es has warned Good Works for Women that she would stop her donations if theShow MoreRelatedCase Ethics And Personal Ethics1387 Words   |  6 Pages Attorney Ethics Amberjean M. Gallagher St. Leo University January 28, 2016 Author Note Amberjean Marie Gallagher, Virginia Beach, Virginia No noted changes in affiliation. There were no grants or other financial support for my study. No other colleagues assisted in conducting research and development of this paper. Correspondence concerning this paper should be addressed to Amberjean Marie Gallagher, 1616 Quail Point Rd, Virginia Beach, VA, 23454 E-mail: amberjean.gallagher@emailRead MoreCase Study of Ethics5588 Words   |  23 PagesDilemmas Case Studies Professional Accountants in Business December 20112 Contents Introduction ...............................................................................................................................3 Case Study 1...............................................................................................................................5 Pressure to overstate stock valuation ...................................................................................5 Case Study 2Read MoreThe Ethics Of The Enron Case1622 Words   |  7 PagesIntroduction The Enron case is well known for being the largest corporate bankruptcy in American history. Thousands of people world-wide lost billions of dollars, lost life savings, and lost their jobs. Due to the vast corruption, greed and the blatant disregard for integrity from the very top of Enron leadership, world markets crumbled and investor confidence in corporate America was severely damaged (Chandra, 2003.) We will look at the accounting fraud committed by Enron executives and interestedRead MoreEssay Ethics Case937 Words   |  4 PagesIn this mini case Mike Stephan is dealing with a very difficult situation because he is new to the accounting firm and wants to impress the superior accountants on his engagement team. While auditing for EarthWear, he makes a little mistake by spending too many hours looking at the wrong bank statements when he is not supposed to go over a total of 6 hours. Pressured by the senior on the audit, he is caught between lying about his hours or telling the truth and going over budget on the audit, potentiallyRead MoreEthics Case Study : Paradyne1159 Words   |  5 PagesEthics Case Study: Paradyne By Ali Khan for EE4400 1 Background Every good engineer will be ruled by ethics and moral code. Honesty towards his client and fellow team mates is a must for any good engineer. While building designs and turning innovative ideas into reality require dedication and passion. Engineers in their day to day work face hardships and difficult decisions. We spend long and hard days at work. Solving problems in given limited resources and time does make life difficult and goodRead MoreEthics Case Study1149 Words   |  5 PagesEthics Case Study Everyday health care workers around the world are faced with tough decisions. The law guides many decisions but some decisions require ethical considerations. Making good ethical decisions is not always as easy as it seems. Making ethical decisions is even harder when the primary intention is to be helpful, but it is beyond an employee’s qualifications. Jerry’s Qualifications versus Necessary Qualifications Qualification as a medical assistant and a licensed practicalRead MoreEthics Case Study Essay823 Words   |  4 PagesRunning head: ETHICS CASE STUDY Ethic Case Study University of Phoenix HCS 335 January 11, 2011 â€Å"Jerry McCall is Dr. Williams’s office assistant. He has received professional training as both a medical assistant and a LPN. He is handling all the phone calls while the receptionist is at lunch. A patient calls and says he must have a prescription refill for Valium, an antidepressant medication, called in right away to his pharmacy, since he is leaving for the airport in thirtyRead MoreEthics Case Essay2734 Words   |  11 Pagesï » ¿Candy’s Dilemma This ethics case focuses on a non-partner manager for a CPA firm who decides to leave the firm to work in the private industry. The manager’s name is Candy Bookit and the CPA firm she was working for is Ima, Sharp and Crooke. The case begins with Candy deciding to leave the CPA firm to accept a controllership position with Artifice Company, a company who was a client of her CPA firm. Artifice Company was a holding company for a group of family-owned corporations that were all heavilyRead MoreEssay on Ethics Case Study877 Words   |  4 PagesEthics Case Study Ethical business behavior can be defined by business leadership. â€Å"Generally speaking, an action or choice can be considered ethically correct if it’s honest, fair, supports a beneficial outcome for both parties, and generally enables the overall corporate image and vision† (Definition of Ethics, 2002). In the following we will discuss how economic pressures on China, Jamaica, and America play a role in the ethical decision-making for financial, environmental, and cultural issuesRead MoreEthics Case Study1862 Words   |  8 PagesAfter review the table l decided not to disclose any information because the harm was more than benefit. Based on the information provided the percentage of infection is very small. The side effective of action is more harmful because the company might close down and coworker will lose job, so many lawsuits in court from previous patients, I will not be able to support my family because l won’t have a job. Deontologist According to Deontology is states that an act done or something done that is

Religion and Schools Essay - 599 Words

Many of our state and federal laws are based upon Christian religious rhetoric that remain on the books, if not, always enforced. These laws that shape how our country and schools operate, even define how educators are supposed to behave. Freedom of religion, a mandate of the U.S. Constitution, yet, religion has found its way into our laws and classrooms. A clearly defined part of the Alabama Educator Code of Ethics states the following, â€Å"Standard 3: Unlawful Acts: an educator should abide by federal, state, and local laws and statutes.† However, many of the laws that are on the books about moral and ethical behavior were created utilizing religious scripture and designed to foster a Christian way of life. Thomas Jefferson, an advocate of†¦show more content†¦The state of Alabama still has many laws on the books that make it unlawful to be a homosexual. Does this mean that a gay or lesbian teacher is in violation of the law and they are morally unfit to teach? Right and wrong behavior is not black nor white. There are shades of grey that make behavior subjective and not necessarily equivocal to law-breaking behavior. It is important to note, that being an educator does come with certain responsibilities to be â€Å"moral compasses,† but who deems what is moral. In an increasingly technologically monitored world in which people can take pictures, record videos and alter images to suit their needs or biases, anyone can fall victim to unethical behavior at the hands of an angry, manipulative community member. Furthermore, are current laws and standards for educators fair or simply egregious? Matters of faith should remain for those teaching Sunday school and not for our public school teachers whose job it is to mold the intellectual component of a student’s mind. Despite David Purple’s stance that there should be a â€Å"commitment to nourishing the power of love† in our classrooms, it is neither the job nor responsibility of a school or teacher to foster religious or spiritual growth. One can hope that a student will develop a keen intellect to pursue this growth on their own utilizing the analytical skills and compassionate learning they gained in the classroom. Teachers have a responsibility to teach, beShow MoreRelatedReligion : Public Schools And Religion2002 Words   |  9 PagesReligion in Public Schools Issues involving public schools and religion have been topics involving intense debate. It is difficult for the government to elucidate the appropriate boundaries of religion in the public schools. It is true that teaching about religion is permitted in the public education systems, but the real question is where the margin should be set between teaching religion and simply teaching about religion. It is almost impossible to teach about the history of the United StatesRead MoreReligion in Schools Today1253 Words   |  6 Pagesregards to our religious beliefs. Many young children are brought up today confused about religion and the significance it plays in their lives. There are many sanctions and rules now on what can and can t be thought or displayed to people on public property, but it wasn t always like this. In this paper I will be discussing the American religious experience in regards to the impact religion has in the public schools. since 1776 the United States has grown from a nation of relatively few religiousRead MoreThe Effects Of Religion On School Performance867 Words   |  4 PagesWhy is school easy to some while almost impossible to others? Almost everyone has wondered these questions at least once throughout their school career. Religion is one area that is alleged to have a great effect on school performance. Therefore, students who are active in religion should be expected to perform better in school. Whether a child’s increased performance comes from the values which his or her religion pushes or from the environment they are immersed in, some aspect of religion is thoughtRead MoreEssay on Religion in Public Schools 1442 Words   |  6 PagesThe subject of religion in public schools is one that has been debated vigorously and passionately. The warriors from the Right and Left fail to appreciate the facts because they are caught up in the rhetoric and have difficulty viewing this emotion al topic dispassionately (Haynes, 2011). Both sides are right about one thing: this is an important subject. The debate on religion in the public school is complicated by the fact that there are two clauses dealing with religion in the First AmendmentRead MoreShould Religion Be Taught At School?1640 Words   |  7 Pages Should Comparative Religion Be Taught In School Many people have thought that religion is one of the most important aspects of our lives and that it is a structure for how we must carry ourselves. Some believe that a life without faith or religion is no life worth living at all because that is what allows them to give meaning or purpose to life. Many would agree that there are great stories about morals and traditions that each provides and we could learn a great amount of wisdom and understandingRead MoreFreedom of Religion in Public Schools1748 Words   |  7 Pagesthe individual practice of religion in school has become a very controversial topic. There are many different views on this matter and even more opinions on how it should be handled. There are people on both sides of the spectrum, there are those who believe that it should be taught and allowed in school, and there are those who believe it should not be taught or practiced in school. There have been cases brought to court about how religion should be taken out of schools, or if it should be allowedRead MoreReligion and Public school Essay1652 Words   |  7 Pagesestablished religion. To prevent this from happening in America, the Framers of the constitution banished the ability for the state to interfere with religion, and vice versa. Yet over time this mixture of government and religion has been tested, especially in cases involving school and religion. Like any argument, there is a party which agrees and another which disagrees. When looking at schools and practices of religion, there is a side that believe the mixture of school and religion is just andRead MoreThe Practice of Religion in Public Schools762 Words   |  4 PagesThe Practice of Religion in Public Schools The â€Å"establishment† or â€Å"religion† clause of the First Amendment of the Constitution reads: â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof† (Education Week, 2003, para. 2). It is from this clause that the idea of separation of church and state comes. It is also the basis for much of the debate regarding the practice of religion in public schools (Education Week, 2003). OneRead MoreReligion in Public Schools Essay1131 Words   |  5 PagesDefinition: Religion in school is the practice of any personal religious beliefs in a place of education. Introduction: In recent years teaching or the individual practice of religion in school has become a very controversial topic. There are many different views on this matter and even more opinions on how it should be handled. There are people on both sides of the spectrum, there are those who believe that it should be taught and allowed in school, and there are those who believe it shouldRead MorePrayer and Religion in School Essay1055 Words   |  5 PagesReligion and prayer can benefit students in educational settings by positively contributing to better grades and behavior. Personal faith and prayer are important to people in many walks of life. Some individuals believe that this need for religious stimulation includes the youth in our school systems. There are different reasons why knowledge of religion and prayer can be important to students. For example, if students do not know about diverse faiths, it can be difficult for them to have a well-rounded

New Plymouth Adventure Tourism Alliance †Free Samples to Students

Question: Discuss about the New Plymouth Adventure Tourism Alliance. Answer: Introduction Adventure tourism has become more popular in the industry of tourism. The adventure can be the different for other tourists because things that fill up the fear of one tourist may not fill up for another tourist. An adventure covers the risky activities in which tourist get unusual experience. New Plymouth is a sunny city which is located in the Taranaki region; it is most popular tourist destination. It has various attractive places such as black sand surfing beaches and glorious gardens that attracts tourists towards it. The research proposal is based on the New Plymouth Adventure Tourism Alliance: water safety and river activities. New Plymouth is a sunny place and river activities would be great adventure for the tourist that can give them a memorable adventure. The activities should be done in sophisticated manner so that the use of water can be utilized. Literature review about this topic will demonstrate the various activities in water which will provide an amazing fun and adv enture to tourist. The description about Canoe Kayak Tours will be focused in literature review in which the brief description about WaitaraRiver and various river activities will be discussed. The business proposal is essential tool to explore the market for future growth. Michael porters 7 Ps will be enlightened in the context of New Plymouth Adventure Tourism Alliance which will be helpful to understand the various aspects for river activities. Adventure tourism is a kind of niche tourism including exploration with a certain degree of risk. It has been stated by Soininen, (2007), that adventure tourism has the capability to offer the tourists with relatively upper level of sensory encouragement. Adventure tourism can refer to activities which encompasses real risk such as sky mountaineering, caving, snowboarding, mountain biking, sky-diving, white water rafting, skiing, and many more. New Ply Mouth is situated on the west coast of New Zealand. It has various attractive tourist places such as Govett-Brewster Art Gallery, Pukekura Park, Subalpine forests and waterfalls and so on which may attract the tourist from all over the world. It has been mentioned in the article of New Plymouth Attractions by Jules Wilke that this city is rich with art and culture and offers tourist an epic destination with various adventurous activities as well as glorious sights. There are various factors which may influence the adventure tourism such as geography, economics, human behaviour and psychology. It has been found that geography holds a specific position in the research of tourism. The effective adventure experience may attract the tourist in wider manner which may lead the economy of the country in progress and raise the interesting issues of economic valuation. Adventure tourism may be liable to provide the tool to evaluate the neurophysiology of the human brain in the context of fear, thrill and flow. It is the new venture of tourism alliance in New Plymouth city which will provide the facilities of river activities; it is required for the travel association to analyze the various aspects related to the destination point (Plymouth, 2017). Adventure tourism can be distinguished into soft adventure and hard adventure. Soft adventure can be defined in terms of low level of risk but all these activities are led by experienced holder. On the hand hard adventure required adventurous skills and it contains high level of risk. Ply Mouth tourism alliance provides high level as well as low level of experience of adventure and it is totally depending on the interest of tourist that what they would go for. New Plymouth city is situated in New Zealand and it is the country which is considered as the diving paradise. New Plymouth has so many things to do which attract the attention of lovers of water sport. This place has sailing events and it has outstanding cruising waters. There are so many adventures such as tree surfers, the cawsand ferry, Blagdons Meadow, Aquanauts dive and many more. Aquanauts dive centre in New Plymouth is able to give you instruction and guide about all essential requirements about diving. The diving of New Plymouth is considered as the best in the country because the diving style of this place is different from others. It has been stated by Novelli, (2016), that water activity is different adventure which give great experience to tourist about water activity but along with that it is essential to provide the upper level of safety to tourist and analyze their skills before offering them to do hard adventures because in diving, safety is paramount. Aquanaut is th e diving centre that welcomes tourists from 8 years to 80 years. Every diving ride has included three staff such as the instructor, the rescue diver and the Dive Marshall. Annual underwater cleanups for the marine conservations society has been conducted by the Aquanauts. There is a Cawsand ferry service that provides daily crossings between the Barbican Landing Stage on New Plymouth's famous Barbican and the beaches. White water rafting is considered as the recreational outdoor activities which utilize an inflatable raft to navigate water. It has been analyzed that every river is different because the level of water is different of every river (Hu, et. al., 2014). The business startups should be summarized in systematic manner so that issues cannot arise in case of any potential crisis. It has been evaluated that the new business start up of travel should be analyzed in a sophisticated manner. New Plymouth is a place where most of the tourist visits due to water sports. It would be great opportunity for the new business to provide the different services of water activity to the tourist from others. There are so many activities centre situated in New Plymouth and the business can tie up with that centre to provide the combo of various activities to tourists. Apart from rafting there are so many activities such as surfing and kayaking which would be great and different adventures for tourist. Kayaking is being done with the use of kayak for moving across river. Kayaking in New Plymouth is famous and most of the tourist who has interest in water activities visit New Plymouth for Kayaking and other water activities. There are so many benefits of w ater activities such as it is helpful to burn body fat, make fit and focused. The role of customer segments is major for new business of adventure tourism because it is not possible that every tourist is fond of water activities and other tourism adventure. That is why it is required for the new business to focus on certain groups of customers within a large market. It can be distinguished by demographics. It has been stated by Eiras?Barca, Brands Miguez?Macho, (2016), that generally, traveler are divided into three larger groups of family travelers, adventurous travelers and fun travelers. It is helpful to provide the idea about providing travelling services as per categorized group. The new start up business can focus on glorious parks, the national marine aquarium and so on for Fun group. Adventurous activities such as diving, kayaking, surfing and white water rafting in New Plymouth can be categorized for the group of adventurous group. Family travelers want to explore new things and they should be provided a visit of historical place, gardens, boating and other places which are famous in New Plymouth. It has been analyzed that there are so many people in all over the world who have interest in water sports and for having that kind of fun they would like to prefer to visit that place where they can experience various activities related to adventurous. It has been evaluated that participation in water activities has risen since 2007. There is an increment of participations of water activities by 6%. There are so many water activities in all over the world which cover kite surfing, angling, diving, kayaking and many more. Kayaking has the largest participation from all over the world which rate has increased up to 3%. It can be seen in above mentioned graph that the interest of tourist towards water activity has increased significantly. It is the proof that there are so many people in all over the world who has huge interest in to do different things. Ithas been evaluated that the reason of warmest summer is being the reason of increasing the rate of water activity. The contribution of improve picture of economic and the Olympic legacy are also likely the same to the increase the participation in various activities. The rate of female in water activities participation is increased day by day. It has been evaluated that 28.8% of people took participate in water activities in a year. Perception of the destination is attached with the image of the destination and the image of the New Plymouth is great and various tourists want to visit that place once. There are four travel motivators which enthusiasm tourist efficiently that are physical motivators, culture motivators, interpersonal motivators and s tatus and prestige motivators. Physical motivators encourage tourist to physical relaxation, sports, pleasure, medical treatment and sports activity. All these activities are liable to reduce the tension of the individual (Pierce, 2016). Cultural motivators are those who have huge interest to know the various cultures of different countries and fond of to explore the art, music and dance of different country. Interpersonal motivators are those who are willing to meet their known such as relative and friend from other country. Travel is considered as the different change which is able to escape an individual from daily routine activities. Status and prestige motivators are linked with the personal need and desire and the development of the individual. This kind of motivators visits other country for the purpose of education and business to get attention from different people and for making recognition in the view of different people. Along with that it is required for the travel mark eters to categorized international travels in three groups such as psychocentric, allocentric-, and midcentric travelers. A psychocentric traveler is quiet moderate and wants recommendation of other to make decision about the trip. Allocentric traveler is considered as the active tour planner that seeks adventures, experiences and new people in journeys (Stern, et. al., 2017). Those tourists who fit between these two types of travelers are placed in midcentric travelers. How the travel market can be segmented and made flexible for needs and lifestyle of the tourist? What strategies and investment should be considered to gain competitive advantages in an adequate manner? What are the ways of promotion and pricing strategy to start up the new venture? How many employees and space are required to start up the business? Business plan The tourism industry has grown rapidly of unsurpassed nature over the last several decades. The marketing management of the travel industry should have the effective planning and control over the various aspects which may lead the business in adverse or prosperous situation. The marketing mix is the familiar marketing strategy tool which is helpful to know the various aspects regarding new business start up before opening a new business. Porters 7Ps has the ability to define the potential situation of the business with the help of product, price, place, promotion, physical evidence, people and partners. The element of product defines the requirement of develop of the products and services. Price element defines the price of the certain service to the tourist. New Plymouth is an attractive tourist place so it is required for the business to know the way of promotion. The aspect of marketing mix of promotion helps to provide the way of promotion in which new business can promote their services to all over the world. Place is considered as the most important element because it tells that how much space is required to set up the new venture in certain place (Flynn, 2014). The growth of the business is dependent on the staff and the physical evidence aids to tell that how many resources are required to accomplish the task and for providing the services in an efficient manner (Dobbs, 2014). People are an element that defines about the skills gap within an industry. The last element of 7Ps is partners that shows the level of support and represent the requirement of new partners or managing existing partners. The above questions answer will be discussed in below. The place in the marketing mix elaborates the availability of the product and it is required for the business to critically think about the travel product and services in well structured manner. New Plymouth is the destination place which attracts so many tourists from all over the world. Ithas been evaluated that the nature of travel services drive companies to sell preferably by using indirect channels such as agencies and intermediates. Channel arrangement should be arranged in systematic manner as per the changes in the market. For instance, new technologies are able to communicate with customer in fast and advanced way and by adapting the new technology time to time can enhance the growth of the business in progressive way. Internet is considered as the increasing tool because it aids to decrease the cost of channel considerably and attract many customers with wider range and easiest way (Porter, 2008). However, internet cannot become the single channel in just any case; multina tional structure takes into account a number of customer segments that enhance the sales and profits of the specific industry. Along with that the customer can access information about the New Plymouth services and water activities by social media and through mass communication. Decision on channel structure should be based on evaluation of possible staff can be involved. The potential intermediaries of new business can be reputation, cooperativeness and profit which are able to reflective the potential success. The role of pricing decision is vital in the marketing mix and directly connected with so many functions of running the business in progressive way. There are major two factors competition and image of the products while planning prices of the products. It is vital for the new business to make the pricing strategy as per the point of view of customers. There are two type of distribution such as direct and indirect distribution. Direct distribution refers to price the product as per the last moment demand. On the other hand indirect distribution defines the procedure of selling products or services through one or more channels (Rajasekar Al Raee, 2013). A river activity contains so many varieties in adventure tourism and it has been evaluated that certain rate of total population is interested in this activity. That is why the New Plymouth travel alliance should set the pricing of services after segmenting of customers. The product in the travel industry is considered as the services. New Plymouth travel alliance can provide the services related to water activities to the lover of water activities. It is distinguished into a double perception that the destination and the provided satisfaction during the stay in the destination (Rosenberg Ferlie, 2016). There are four characteristics that travel alliance must be familiar with are heterogeneity, intangibility, perishability and inseparability. Intangibility defines the product which cannot be felt such as night in hotel or transport facility while traveling. The inseparability refers the requirement of presence of customer and owner during the whole transaction. Perishability is non-beneficial element for the travel companies. For instance the seats in airplane is already fixed, the empty seats cannot be secured for the next customers. Promotion refers the using of various strategies to reach the potential customers by communicating with them number of channels. The promotion plan can be effective if the marketing mix is balanced effective in terms of price, place, product and people. The promotional tool for New Plymouth travel alliance is publicity, personal selling, advertising and sales promotion (Irimie, Baleanu Zeininger, 2015). There are various destination points situated in New Plymouth from which many tourists are not aware, the new business of travel alliance can aware them about the highlighted travel spot to the tourist by using various channels of promotion. Promotional tools are also maintained and planned to attract the consumer buying behaviour. Integrated promotion strategy refers that all the active promotional tools are working in synergy and the promotional messages are delivered to the end-user in an effective way. In the tourism industry, physical evidence is linked to the intangibility of the product. It is the element which affects the satisfaction of the customer. It is the process which explains that how customer can perceive the quality of the services. It is important for the New Plymouth travel alliance to evaluate the physical portion of the exterior design, parking and surrounding environments. The image of the company can be influenced through physical details of the company (Weinmann, 2015). It would be great element to enhance the productivity of the employee to attain the targeted goals The meaning of process explains entire activities that the customer goes through together with the travel marketer to complete the purchase. The perception of customer is most valuable for this element and the planning of the process is maintained as per the requirement of the customer and the demand of the market. It is fact the customer is always present in the production of services. It is required for the New Plymouth Travel Alliance to keep focus on the uniformity of offering the delivery and the consumption of the services. People are very important value adding element in the marketing mix. It has been cleared that in the tourism industry the production of the product and the consumption of the product is done at the same time. That is why it is required for the new business to recognize the need of the consumer at individual level. The business plan in the context of people of new venture describes that there should be proper staff such as human resource, accountant and administration. There are major three functions that are training, personal selling and customer service in the customer orientation of people. Training of the services is considered as vital in the phase of marketing. On the hand personal makes a lot of contact with customers that is why it is assumed as a promotional tool. Agents and clerk are playing a major role for this element. In the context of customer service, company offers additional support to their customer by offering various packages. Conclusion It has been concluded that the adventure tourism has become more popular in the form of outdoor recreation activity in the tourism industry. It has been analyzed that the river activities are accepting by youth in wider manner and they are fond of to do water activities. Literature review has shown the critical analysis of the New Plymouth and covered various essential components for the point of view of new business. The business proposal plan of New Plymouth Travel Alliance has been described with the support of 7Ps of porter. It has helped to new business to evaluate the various aspects in the term of place, price, product, promotion, physical evidence, people and process. It has been recommended that new travel alliance should analyze the external environment in an appropriate manner. Adventure travel is a kind of niche tourism, including exploration of certain degree of risk. Every adventure activity has its own global geography of the sites. New venture should focus on certain river activities in initial way and tie up with well-known hotel of New-Plymouth to provide the combo of tour to travelers. It will attract them when they will get all facilities at one place. Along with it should categorize the travel packages with different facilities so that tourist can choose the package as per their budget and get experience of adventure travel. There is a certain limitation such as budget, partners and lot of research and planning. New Plymouth travel alliance should focus on entire budget because it has to arrange costumes and expert for providing the services of river activities to tourist. This limitation can be covered if people are urged to work more efficiently rather than long hours. Partners are important to complement the strength. Technologist partner should be found out by the business to build strength in the business. Research and planning should be necessary for the business and it can be done easily if business analyzes 7Ps in an efficient manner. The marketing mix is the familiar marketing strategy tool which is helpful to know the various aspects regarding new business start up before opening a new business. References Arkenford, (2013). Watersports Participation Survey. Retrieved on 20th Novemeber 2017, from: https://www.google.co.in/url?sa=trct=jq=esrc=ssource=webcd=5cad=rjauact=8ved=0ahUKEwjcoIntscDXAhVLOI8KHekBDtUQFghDMAQurl=http%3A%2F%2Fwww.rya.org.uk%2FSiteCollectionDocuments%2Fsportsdevelopment%2FWatersports_survey_Market_Review_2013_Executive_Summary_.pdfusg=AOvVaw0fycAA8o12kzCDDTCIPssJ. Dobbs, M. (2014). Guidelines for applying Porter's five forces framework: a set of industry analysis templates.Competitiveness Review,24(1), 32-45. Eiras?Barca, J., Brands, S., Miguez?Macho, G. (2016). Seasonal variations in North Atlantic atmospheric river activity and associations with anomalous precipitation over the Iberian Atlantic Margin.Journal of Geophysical Research: Atmospheres,121(2), 931-948. Flynn, R. H. (2014).Analysis of floods, including the tropical storm Irene inundation, of the Ottauquechee River in Woodstock, Bridgewater, and Killington and of Reservoir Brook in Bridgewater and Plymouth, Vermont(No. 2014-5214).US Geological Survey. Hu, Y., Wang, L., Tang, Y., Li, Y., Chen, J., Xi, X., ... Sun, Y. (2014). Variability in soil microbial community and activity between coastal and riparian wetlands in the Yangtze River estuaryPotential impacts on carbon sequestration.Soil Biology and Biochemistry,70, 221-228. Huo, B., Qi, Y., Wang, Z., Zhao, X. (2014). The impact of supply chain integration on firm performance: The moderating role of competitive strategy.Supply Chain Management: An International Journal,19(4), 369-384. Irimie, S., B?LEANU, V., Zeininger, L. (2015, November).Enhancing Competitive Potential of Human Resources through Internal Marketing.InProceedings of the international management conference(Vol. 9, No. 1, pp. 748-757).Faculty of Management, Academy of Economic Studies, Bucharest, Romania. Menke, C. D., Bunch, A. R., Kim, M. H. (2016).Flood-inundation maps for the Yellow River at Plymouth, Indiana(No. 2016-5117). US Geological Survey. Novelli, M., Morgan, N. J., Ivanov, K., Mitchell, G. (2015). Travel Philanthropy: The case of the Plymouth-Banjul Challenge.Journal of Sustainable Tourism,35, 1-22. Pierce, D. (2016). Eelgrass loss over time in Duxbury, Kingston, and Plymouth Bays, Massachusetts Final Report. Plymouth, (2017). Aquanauts Dive Centre. Retrieved on 16thNovemeber 2017, from: https://www.visitplymouth.co.uk/things-to-do/aquanauts-dive-centre-p670513. Porter, M. E. (2008).Competitive strategy: Techniques for analyzing industries and competitors. Simon and Schuster. Rajasekar, J., Al Raee, M. (2013).An analysis of the telecommunication industry in the Sultanate of Oman using Michael Porter's competitive strategy model.Competitiveness Review: An International Business Journal,23(3), 234-259. Rosenberg H, J., Ferlie, E. (2016). Applying strategic management theories in public sector organizations: Developing a Typology.Public Management Review,18(1), 1-19. Soininen, M. (2007).Marketing of adventure travels, destination South-America.Degree Programme in International Business and Marketing Logistics.Pp: 4-72. Stern, N., Ginder-Vogel, M., Stegen, J. C., Arntzen, E., Kennedy, D. W., Larget, B. R., Roden, E. E. (2017). Colonization habitat controls biomass, composition, and metabolic activity of attached microbial communities in the Columbia River hyporheic corridor.Applied and Environmental Microbiology, AEM-00260. Weinmann, M. (2015).Designing an appropriate marketing strategy.The ability to use strategic marketing techniques and respond to changes in the marketing environment. Wilke, J. (e.d.). New Plymouth Attractions, Retrieved on 14thNovemeber 2017, from: https://www.newzealand.com/in/article/new-plymouth-attractions/.

Auditing Assurance Services in Australia Engines International Ltd

Question: Discuss about the Auditing Assurance Services in Australia for Engines International Ltd. Answer: Depicting what Should be Done by Jimmy Determining the Facts: After analysing the situation, certain facts have been identified by Jimmy, an unethical accounting system that is currently being used by Engines International Ltd (EI). In addition, the use of uncertain revenue recognising method has been pin pointed by Jimmy to its supervisors. Jimmy also pointed out that ASIC has investigated the revenue measure used by the Engines International Ltd (EI) and deemed it questionable. In addition, the senior audit partner is also justified that use of the questionable method, as it has been used in past 10 years. Moreover, the partner also depicts that Fitzgerald Milhouse Chartered Accountants might lose its client if accounting method is been questioned. Moreover, Jimmy mainly stated that it would accept the decision of the partner, but will include in audit working papers the dissenting statement. However, the audit partner states not to use the dissenting statement, whereas a letter acknowledging full responsibility for the audit is been provide d. Defining the Ethical Issues: The main unethical issue that is identified from the situation is the use of questionable method for recognising revenues conducted by Engines International Ltd (EI). The unethical measure used by EI could be identified from its books. The second unethical measure, which could be identified in the scenario, is between Jimmy and senior official. The senior official is actually ok with the shady accounting method used by the company and does not allow Jimmy to use dissenting statement in the audit report. Beasley (2015) mentioned that companies with the use of monetary offers are able to influence auditors for accommodating unethical measures in their audit report. The questionable method used by EI for recognising revenues has been authorised by senior auditor, which is unethical in part of the Fitzgerald Milhouse Chartered Accountants. The ignorance of report provided by ASIC and commencing with the overall audit report is an unethical approach conducted on part of FM charted accounting (Bobek, Hageman Radtke, 2015). Identifying the major Rules, Values, and Principles: There are relevant role, value, and principles, which could be identified from the situation. In addition, relevant principles, value, and rules mainly help the auditor to prepare the overall audit report of the company. However, the overall use of values and adequate rules could effectively help the auditor in making relevant assumption in its audit report. There are relevant principles, value, and rules, which auditors could use while preparing audit report of companies. Confidentiality: The auditor mainly needs to handle the confidentially of the accounts, which are prepared for the companies. However, there are certain exemptions, which are provided to the auditor for disclosing unethical accounting principles of the company (Haron, Ismail, Ibrahim Aw, 2014). The auditing values, rules and principles mainly states that auditors cannot disclose information of the company to any external party. However, in case of EI the auditor is not questioning the use of shady accounting system after getting the report of ASIC. In this particular scenario, Jimmy needs to ignore the confidentially principle and rule for acting based on values. Quality: The quality principle mainly states that auditors need to provide higher quality audit report with all the complied rules. In addition, the auditor is mainly complied to provide an ethical and quality audit report with shareholder and relevant authorities. However, the auditing firm and senior partner is not complying with the rules and regulations, as they have allowed EI to use the faulty accounting system (Hess, Haney MacPhail, 2017). Integrity: This principle mainly depicts that auditors need to account for honesty in their professional and business relationship. The overall honesty is not been conducted by Fitzgerald Milhouse Chartered Accountants and senior audit partner as they have allowed EI to use shady accounting method. Professional Competence: The professional competence of auditing partner and EI is relatively low as it does not follow the rules and regulations ethically. According to the professional competence, the company and its auditing partner must use viable accounting method in evaluating its financial report and revenues. This could allow the company to project its actual financial stability, while discarding any unethical measures. Kung Li (2013) argued that if companies are not able to generate the required probability hen unethical measures are used by management Specifying the Alternatives: There are two specific alternatives, which could be derived from the particular situation. Firstly, Jimmy could prepare the audit report and include the dissenting statement. Secondly, Jimmy could comply with the request, prepare the audit working paper without the dissenting statement in the audit working papers, and accept acknowledging letter from its auditing partner (Pickerd, Summers Wood, 2014). Comparing Alternatives and Values: The evaluation of alternative mainly depicts Jimmy to take adequate actions regarding the overall audit procedures conducted by the auditing firm and EI. The first option is the best alternative, which Jimmy should choose. Being an employee of Fitzgerald Milhouse Chartered Accountants, Jimmy should prepare the audit report with the dissenting statement, which could help in depicting the shady accounting system used by EI. Dissecting the consequence: There are two consequences, as Jimmy is provided by two options. Each option has a different consequence, whereas the adoption of first option could mainly hinder relations with the auditing partner or even make Fitzgerald Millhouse Chartered Accountants lose its largest client EI. However, it is only ethical, as ASIC has mainly pin pointed the shady accounting measures used by the company (Tian Peterson, 2016). The second alternative could mainly raise concerns for Jimmy, as the acknowledging letter will have no value when legal authorities gain knowledge on the unethical auditing report (Zadek, Evans Pruzan, 2013). Making Adequate Decision: Jimmy to ensure working with Fitzgerald Millhouse Chartered Accountants with adequate ethical measures must include dissenting statement in the audit working papers in EI annual audit report. This decision is mainly ethical and adequate according to the rule and regulations of American Accounting Association. Reference: Beasley, M. S. (2015).Auditing cases: An interactive learning approach. Prentice Hall. Bobek, D. D., Hageman, A. M., Radtke, R. R. (2015). The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals.Behavioral Research in Accounting,27(1), 55-78. Haron, H., Ismail, I., Ibrahim, D. N., Aw, L. N. (2014). Factors influencing ethical judgement of auditors in Malaysia.Malaysian Accounting Review,13(2), 47-86. Hess, D. J., Haney, M. H., MacPhail, C. S. (2017). What You DO Know CAN Hurt You: An Instructional Case Requiring Application of Professional Standards to an Ethical Dilemma Facing an Auditor and Tax Preparer.Current Issues in Auditing. Kung, F. H., Li Huang, C. (2013). Auditors' moral philosophies and ethical beliefs.Management Decision,51(3), 479-500. Pickerd, J. S., Summers, S. L., Wood, D. A. (2014). An examination of how entry-level staff auditors respond to tone at the top vis--vis tone at the bottom.Behavioral Research in Accounting,27(1), 79-98. Tian, Q., Peterson, D. K. (2016). The effects of ethical pressure and power distance orientation on unethical pro?organizational behavior: the case of earnings management.Business Ethics: A European Review. Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.