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Effects of Sarbanes Oxley Act (SOX)
In response to the corporate scandals such as Enron, Adelphia, WorldCom and Tyco, the U.S. Congress passed the Sarbanes-Oxley Act (SOX) in an attempt to prevent the assortment of ills related to corporate finance and reporting (Grumet, 2007). This new legislation uses a "series of steps designed to ensure that publicly traded corporations instituted adequate financial controls, that they documented those controls, and that they certified their accuracy. SOX enforced its goals with a very big stick: personal liability and the possibility of criminal penalties for corporate financial officers" (Montana, 2007). Although a fairly recent piece of legislation, there are recent developments and issues involving SOX, that have come to light ove
| 1128 | Patriotism: Why We Question It
The article "Patriotism Demands Questioning Authority" by Todd Gitlin discusses why democracy needs people to question it and its' authority to keep it honest, practical, and open to change. He argues that closed minds only allow the terrorists to win, while others argue that we must give up some of our rights, and even our personal freedoms in order to preserve our way of life as we kno
| 313 | R. Buckminster Fuller: Bibliography
R. Buckminster Fuller was in arguably one of the most important visionaries of the 20th century - if not one of the most misunderstood and least appreciated.
Born on the 12th of July 1895 in Milton, Massachusetts, Fuller was the son of Caroline Richard Buckminster Fuller and Caroline Wolcott Andrews. He was also related to the esteemed American Transcendentalist author Margaret Fuller.
It was during his youth on Bear Island, off the coast of Maine, that he began to design and invent things related to the natural world. Usually, he would experiment by making things with the use of materials he found in the forest. Occasionally, Fuller would even invent his own tools for constructing his inventions. Chief among Fuller's creations
| 1063 | Leadership Principles
In the case study, The Micromanager, the reader is introduced to George Latour, CEO of Retronics, a software engineering firm, damaged by the dot-com bubble burst, but with desires to eventually go public. The organization is struggling and George's job is on the line. To make matters worse, he runs into conflict with Shelley Stern, the new marketing director hired by Retronics' Chairman. Shelley's performance has been in question, and she hasn't lived up to the great expectations George had expected, given the Chairman's response to her hire. Shelley is able to handle individual projects, yet is unable to perform the more comprehensive management of the organization's marketing, in general. Interestingly, George too is found to hyp
| 1096 | The Theoretical Foundation of Accounting Principles
The Conceptual Framework Project seeks to revise the Conceptual Framework, setting the standards for financial reporting in the industry. The goals and objectives of the project are to answer a series of questions that will have a profound impact on financial reporting. These include the clarification of the objective of financial reporting, and if financial statements should be prepared from an entity or proprietor perspective. It will detail what are the most important characteristics of accounting information, as well as what is an asset and a liability. The project will discuss whether or not all assets or liabilities be recorded irrespective of the probability that they may be realized or paid, and if matching principle is dead.
| 690 | Sources of GAAP
Generally Accepted Accounting Practices (GAAP) is are a set of standards, conventions and rules that accountants utilize to compile financial statements, in order to offer a certain level of consistency across organizations. Auditors are required to ensure that their financial statements be prepared in compliance with GAAP (Soffer, 1993). Despite this overarching goal of consistency, there is no single source for GAAP. For this reason, the AICPA, in their Statement of Auditing Standards No. 69, has established a hierarchy for these multiple sources. There are four categories (A through D) that establish authority. Should there be a confl
| 522 | Murder-Two: Introduce, Discuss and Analyze
The purpose of this paper is to introduce, discuss, and analyze the short story "Murder-Two" by Joyce Carol Oates. Specifically, it will analyze the character of "Booger" in the story. "Murder-Two" is a chilling tale of a young, upscale man who kills his mother, under his alter ego, "Boogerman." Derek is a "normal" young man with the wants and needs of any young man, money, possessions, and love. On the streets, he is known as "Booger," his alter ego that he hardly acknowledges exists, but is the violent side of him, the side capable of murdering his mother in cold blood.
Booger is the frightening side of Derek, and the inner core of him that is violent, frightening, and they both seem to be unaware that the other side of them exists.
| 724 | Comparison: Once More to the Lake and The Yellow Door House
Once more to the Lake and The Yellow Door house both contain some points of comparison since the basic theme is the same i.e. passage of time. In both stories, times have changed and authors are now writing as adults. Their new role is that of a parent while in their memories and the time they are reminiscing about is childhood when they were in the care of their parents. There are some important points of similarity and so some parallels can be drawn:
a)Both writers are now adults reminiscing about their childhood
b)Both stories have a physical place to symbolize their childhood.
c)Both writers are now parents themselves
d)Both writers talk indirectly about their connection with their parents
e)There is a deep sense of nostalgia
f
| 988 | Analysis: Impact of Health Policies on Healthcare Organizations and Systems
The purpose of this paper is an analysis of health policies and their effect on healthcare organizations and systems. The researcher hypothesizes that properly written and clearly communicated policies are the foundation for good healthcare and organizational systems that run efficiently and productively. Poor policies on the other hand, generally lead to miscommunication and disturbances within the organization and the organizational culture. A literature review focusing on the purposes and effects of health policies is provided. From the information gathered the researcher concludes that there is ample evidence health care policies effect organizations and systems in different ways, depending on the scope of the policy and the people it addresses.
Literature Review
Himmelstein & Woolhandler (1990) are among the earliest sociologists and researchers to investigate the effects of health policy on healthcare organizations and systems. The author
| 1351 | Comparative Essay: Once More to the Lake and The Yellow Door House
"Once More to the Lake" by E.B. White, and "The Yellow Door House" by Joyce Maynard are short stories concerning the memories and strong emotions brought about by revisiting childhood places, and the desire to remember things the way they were. Both stories end by leaving the reader with a sense of loss-the same sense of loss that the author's experienced when realizing that the past is nothing more than a memory.
White's story recounts childhood memories of traveling to Maine, the cabin they stayed in, and the nearby lake that he and his family boated, fished, and swam in. He describes his experience with these memories with a sense of duality and conflict-as if he were in a time warp.
Similarly, Maynard recounts the memories and fee
| 1294 | Deborah Tannen's Essay on "Sex, Lies, and Conversation"
Deborah Tannen's essay on "Sex, Lies, and Conversation" highlights the different communication styles of men and women. Tannen attempts to get beyond simplistic stereotypes that, for example, women chatter constantly while men are 'strong and silent,' or, conversely, that women are shy and quiet and men are more articulate than their female partners. Rather, the truth behind these contradictory stereotypes is much more complex. Tannen opens her essay with an anecdote drawn from her own personal experience, from one of her lecturing engagements. A man stood up, pointed at his mute wife, and said, quite loudly, "she's the talker in our family" (Tannen 1) The crowd laughed, and Tannen uses this as an example of how women are often more talkati
| 916 | Team-Building
ABSTRACT
Team leadership plays an important part in the ability of an organization to gain and maintain the competitive advantage. Another vital factor related to the development of a successful organization is teamwork. Most contemporary organizations are heavily dependent upon teams of workers to perform certain tasks for the organization. When teams are not able to come together to achieve a common goal the entire organization suffers. The problem with this particular organization has to do with the lack of leadership that is displayed amongst certain members of two particular teams. These leaders do not understand the needs of their teams, nor do they understand how to build successful teams. This lack of leadership is causing a
| 4884 | Roman Inscriptions on Tomb
It is an often posed idea that the messages we leave behind with our discarded and or memorialized everyday objects will be interpreted thousands of years from now, by historians and archeologists to let those that live long after us have some idea of who we were. Roman history is a compilation of fragmented written works, but is much more dependant on archeological evidence for existing information. The evidence of the Roman Empire stretches across practically all of Europe, the Middle East and North Africa, and much of it is in the form of archeological ruins. Some of these ruins are significant to Roman culture in that they still sport the writing of real everyday Romans. One artifact that has recently come to the forefront as a groupin
| 1195 | New Almaden Mine: Review
1) Introduction:
The word Almaden in Spanish implies "mineral" or "mine". During 1845, Andres Castillero found mercury deposit in the area now known as Almaden hills. In the past, the New Almaden Mine was the biggest mercury-producing mine in the Americas. (Almaden Dam and Reservoir) During that period, native Californians used to cover great distances for commercial gains. Regulated by the Quiroste tribelet, the Almaden mine was the main sources of mercury. To extract the cinnabar, a 100 foot long tunnel was built underground for extraction purposes. Rounded streambed cobbles were used as hammers, picks and mails. Skeletons and stone implements discovered close to the working face of the tunnel gives a pointer that there was an untimely
| 2325 | Standard English Review
Introduction
With the growth of computer, communications and information technology, it is difficult to fathom that once the world was an impossibly large place, and contact between countries could be established only by the most time- and resource-consuming means. Now it takes an equal length of time to visit a friend next door and to contact another friend in China via email. With correspondence, it is no longer necessary to wait days or even weeks for a reply by snail mail. Ordering, banking, shopping and business matters have become quick and easy with Internet access.
A side-effect of the globalization phenomenon is that global interpersonal communication has necessitated the use of a standard language for communication. The
| 3178 | The Forces of Nature in the Poetry of Charles G. D. Roberts and E. J. Pratt
Charles G. D. Roberts and E. J. Pratt are two of the best known Canadian poets, both belonging roughly to the same late Romantic tradition. Their poetry has often been put side by side, especially due to the major prevalence of nature as a poetic theme in their all their writings. In turns, both Roberts and Pratt have been likened to one of the great English Romantic poets who were their predecessors. Thus, Roberts is indebted to Wordsworth, whom he follows faithfully in most of his work. On the other hand, connections can be found between Pratt's and William's Blake poetry, although in this case the influence may have been less conscious. A comparative analysis of two of Roberts' and Pratt's best-known poems, Tantramar Revisited and Silen
| 1766 | First Written Constitution History
The History behind the First Written Constitution
The first written constitution for the United States of America dated back to 1638. Three different towns helped to create the document; Windsor, Wethersfield, and Hartford. These three towns were in charge of finding representatives to attend the general court in Hartford. The session was opened with a sermon by Reverend Thomas Hooker. Reverend Thomas Hooker also was responsible for founding Hartford. Others present that day included John Haynes and Roger Ludlow. John Haynes was the first governor of Connecticut under the new Fundamental Orders. He served until his death in 1654. Roger Ludlow presided over Windsor. After the session was over the first government was officially created. T
| 2116 | English Literature/Creative Writing
English Literature - Creative Writing Assignment - Writing Advice
The first year of college; a flurry of overwhelming and unfamiliar responsibilities coupled with the first true experiences of higher education and self-exploration. There is much to say in the way of providing advice for soon-to-be college freshmen, but perhaps a summary into specific categories can help to distinguish best - the absolutely imperative necessities of writing. Grammar and punctuation are, of course the foundations for a good beginning, but there exists a parallel of importance with the ability to capture ones own self-expressive viewpoints; as the college years are typically a standard time to bloom the prose for the individuality and self-discovery not o
| 1164 | The Respiratory System
Abstract
The human respiratory system is a complex system involving the coordination of organs with different structural, functional and defensive mechanisms. The high costs and the high fatality rates associated with chronic respiratory disorders require some serious rethinking in our approach to managing the problem. It transpires that the maxim 'prevention is better than cure' is very apt in the management of respiratory disorders. Smoking is identified as the single most important cause for most of the serious respiratory problems including COPD and lung cancer, and hence abstaining from smoking eliminates the risk for the onset of several serious respiratory disorders.
Introduction
The human respiratory system is a well-develop
| 2023 | Program Proposal for the Welfare System
The central focus of this investigation is to develop and evaluate a new social welfare program that can be used to improve outcomes for social discourse. Although current research demonstrates that there are a host of social issues that must be addressed to improve American society, a careful review of current data suggests that efforts to alleviate poverty are among the most pertinent. Alleviation of poverty could lead to the development of a fully functioning society in which all individuals are capable of achieving a high quality of life. For this reason, the proposed social welfare program for this investigation is an intensive job training program to help one of society's most vulnerable populations-single heads of households.
Mead (
| 1612 | Affirmative Action
Affirmative action was developed in an attempt to further the real and unforeseen effects of racial discrimination that have existed in both subtle and overt ways in this nation since its inception. Racial division, overt segregation and subtle racially driven policies and practices have been oppressive to minorities and have created object disenfranchisement, especially with regard to education and employment opportunities. Affirmative action attempts to ensure the proportionate placement of racial minorities and in some cases women in positions of opportunity by allowing racial and gender information to be used as a criterion for enrollment in education programs and in government jobs or government contracts. The programs were set in pla
| 1467 | White Privilege
McIntosh describes 'white privilege' as "an invisible package of unearned assets that I can count on cashing in each day, but about which I was "meant" to remain oblivious. White privilege is like an invisible weightless knapsack of special provisions, maps, passports, codebooks, visas, clothes, tools , and blank checks" (qtd. "White Privilege"). It is a certain advantage, given solely due to skin color, that gives privileges to the dominant group members, Whites, while creating disadvantages for the minority members that they must reckon with as functional members of society.
As male are carefully taught not to recognize male privilege, so McIntosh insists that she too was taught not to recognize white privilege. Yet, careful introspe
| 1291 | Voter Ignorance and the War in Iraq
The war in Iraq is viewed as being one of the most controversial decisions of the US foreign policy of the last decade. There have been numerous discussions over the morality of the intervention on a sovereign territory, without the agreement of the United Nations and, in the end, without a plausible reason for attack. Nonetheless, by 2003, the US led coalition had entered Iraq under the argument of the existence of the weapons of mass destruction. Still, to this day, it is a rather questionable issue the actual existence of the weapons; therefore, there is no full legitimacy of the intervention in a sovereign country.
In relation to the military reason invoked by the proponents of the war in Iraq, the terrorist threat was also a disturbi
| 3129 | Socialized Medicine: Examine the Disadvantages of Socialized Healthcare Compared to Other Countries
The purpose of this paper is to examine the disadvantages of socialized healthcare, especially concerning its implementation in the United States as compared to what other countries are currently experiencing. Socialized healthcare is a hot topic currently being discussed in the news and many Congressional members of both parties are studying the feasibility of using such a system in the United States. Much of this discussion has come about due to the ever-increasing cost of such care and the aging of the American population. Projected demographics also show that the problem will continue to be serious for the next several decades. Companies that formerly offered healthcare and insurance benefits are now being faced with these high
| 1825 | Today's China: Manufacturing Boom
The author notes that "the most startling and intense aspect of today's China" is the proliferation of manufacturing facilities that employ a substantial number of the nation's billion-plus population. Affecting the visual and cultural landscape of China, factories are a glaring reminder of China's social, cultural, and economic evolution. In terms of sheer scale, factories employ about one-fifth of China's population. Dependency on factory jobs profoundly im
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