Bad Owners Not Bad Dogs
Bad Dogs or Bad Owners
Bad Owners, Not Bad Dogs
It is not debatable that some dog breeds are inherently more potentially dangerous and lethal. A pit bull or Rottweiler, by its very genetic and physical makeup, is going to win a lot more fights than a Chihuahua or a Maltese. However, the key word in that first sentence was "potentially." There are no bad dogs…just bad owners. While the author of this paper does not argue against ownership restrictions for certain breeds, an outright ban on certain breeds being owned at all is a bridge too far and is symptomatic of laziness on the part of government and other regulatory agencies.
A Common-Sense Solution
As stated in the literature review, punishing owners to the extent of banning dog breeds outright is not the right solution because the true problem in play is the owners and not the dogs themselves. German Shepherds, as an example, are a go-to breed for police and military agencies as they are very easy to train and they are quite adept at following orders. However, a German Shepherd that is abused and not instilled with good values during its early life would be a very dangerous dog. The fact that most dog fighting rings focus on pit bulls should not be mistaken for the fact that the exact same thing could not be done with Germen Shepherds, or other built-to-fight breeds like Rottweilers and the like.
The solution is to not ignore that some breeds have a high degree of lethality and/or ability to injure, but instead restrict the ability of people to easily own such dogs and make sure strings are attached. All owners of potentially nasty breeds such as pit bulls and Rottweilers should be made to enroll their dog in obedience training. This might be a hard sell but something that must be involved, or there's no "teeth" so to speak, is swift and irrevocable removal (and destroying, if necessary) of dogs from owners that cannot (or will not) restrain their animals. Owners that are forbidden from owning aggressive breeds should be monitored for indications of them not following the ban once it's in place, as some people will no doubt ignore the law.
The first advantage to this plan is that people who show responsibility and diligence will be allowed to own the dog breeds…… [Read More]
Neutering Dogs: it's a Good Thing
It's funny. One of the first things one notices when one travels out of the United States, especially to a "third world" country, is the amazing proliferation of stray dogs. I noticed this on my recent trip to a small village in Central Mexico with a friend. There, literally packs of dogs would wander the street, scattering under the hail of rocks hurled from the small fists of children, and waking me in the middle of the night with their snarls and barks outside my open window. It made me think about the U.S. And how it is actually strange to see a stray dog wandering the streets, let alone packs of dogs. I realized from this how important it is to neuter dogs.
It is true that many people consider it to be inhumane to neuter dogs. However, neutering dogs is immensely important in protecting the health and well-being of the dog, as well as the health and safety of people. To be sure, most male individuals show at least a moment's hesitation when considering neutering their dogs. Indeed, one can almost see the "wince" of pain in their faces when they make the call to their local veterinarian as they ready dear Fido for the knife. It is also true that to neuter dogs is to "tamper with nature," and does cause the animal to suffer some degree of physical pain. However to not neuter one's dog could cause significant pain as well.
There are many kinds of suffering that are caused by not neutering one's pooch. One factor of this is the terrible toll that overpopulation of animals has on the health and well-being of the animals, themselves. As I stated before in my introduction, animals like the poor creatures I saw in Mexico do not have a good life. When there is a population of dogs that…… [Read More]
Their sex life clearly lacks maturity and mutual respect, and Peckinpah makes it clear early in the film that Amy is frustrated with her dull husband.
Straw Dogs is permeated with symbolism, one of the features that makes the film remarkable. The first and most immediate symbol is one that foreshadows the violent climax of the movie: the antique bear trap that Amy purchases. Being trapped is a motif in the movie, as the couple plus Henry Niles are trapped in their house during the film's climax. Hunting is also a theme. David becomes an ironically literal sitting duck when the local lads take him on a duck hunt, leave him alone to sit on a stone and tell him the ducks will just come on out of the woods and jump into his sack. David is emasculated many times in Straw Dogs, adding further nuance to the film's title and also proving that Peckinpah was in no way condoning the misogyny or violence but commenting harshly on its root causes.
David emerges as being every bit as misogynistic and cold-hearted as the provincial cads in the movie. He cannot see that his wife was raped, symbolized by his broken glasses at the end of the film. He barks orders at her, tells her to obey his orders, fix coffee, and stop acting like a child while treating her like one. He hits her. David is oblivious to Amy's humanity: a mindset that lays the groundwork for rape and violence against women. Ultimately David abandons Amy and the crazy town she is from. Amy does seem to understand the worldview of her compatriots; she knows their social codes intimately. Straw Dogs speaks volumes about the human condition, about social progress, and about the need to fill the human heart with passion instead of hatred. Violence is a necessary motif in Peckinpah's film, which is why it remains relevant nearly four decades after it was made.
Works… [Read More]
Behavioral Training for Therapy Dogs:
Therapy dogs basically refers to dogs that are trained to offer affection and comfort to individuals in hospitals, nursing homes, stressful conditions, retirement homes, schools, and mental institutions like disaster areas. Throughout the years, health care professionals have recognized the therapeutic impact of animal companionship like lowering blood pressure, stress relief, and raising spirits. As a result of the huge recognition of the therapeutic influence of animal companionship, the demand for therapy dogs has continued to grow. Actually, in the past few years, therapy dogs have been enrolled to assist children suffering from emotional and speech disorders.
The use of therapy dogs in assisting individuals in the health care facilities and other relevant institutions to provide affection and comfort originates from the human-animal bond. In most cases, the human-animal bond outcomes are based on affection and/or respect. Behavioral training of therapy dogs effect the human-animal bond through fostering the creation of these bonds via close and recurrent contact. The animal-assisted therapy programs generally act as catalysts for the formation of the bond between humans and their pets (Bayne, 2002, p.4).
The bond between people and their pets is usually developed when a nurturing or caring model is established between the human and the animal. As compared to other animals, dogs, especially therapy dogs have been genetically shaped to behave and look like juveniles. People are likely to identify with non-human primates in emotional ways because of the physical similarities between humans and these non-human primates. The greater the understanding of the behavior of the animal, the more the likelihood of formation of the bond between the human and the animal. The other factor contributing to the development of the human-animal bond is the amount of time spent together between the person and the animal. As a result, an individual is likely to form a bond with an animal based on how long he/she resides in the facility with the animal.
According to current knowledge and research on…… [Read More]
Obesity in Dogs and Cats
Obesity and Diabetes in Cats and Dogs
Unfortunately, we are not the only species to suffer from our over-indulgences and lack of proper dietary nutrition. Cats and dogs can also become victims of obesity and diabetes. The research has found that there are both genetic and dietary elements to obesity and diabetes within the two species, and that focusing on a proper diet can help vastly reduce an animal's chances of avoiding obesity and also help manage diabetes more effectively.
Recent research on genetics and diet of obesity has uncovered some major elements as to who is prone to obesity, how it comes about in a variety of species, as well as how it can be avoided. Recent research has clearly shown the impact dietary choices have on obesity and later diabetes. One of the latest bits of research that helps clarify the nature of obesity and diabetes was in discovering the peptide Ghrelin. According to the research this is "a new gut-brain peptide that is a natural ligand of the growth hormone secretagogue receptor (GHS-R)" which is made up of 28 different amino acids Beck, Richy & Stricker-Kron, 2003 (Beck, Richy & Stricker-Krongrad, 2003). It is a major stimulator of growth, as it is thought to be a common growth hormone. Yet, the peptide also plays an important role in the eating process, as it is released just before feeding and "one of its main side effects is the stimulation of food ingestion" in both humans and other species like rats (Beck, Richy & Stricker-Krongrad, 2003). Right before eating, Ghrelin is produced in high amounts in correlation with high blood glucose levels, and is then decreased after food ingestion has already started. As such, recent research has shown that when produced chronically, it can play a genetic role in weight gain which…… [Read More]
Raging Bull is a fantastic example of this notion. Jake La Motta is bloodied and beaten repeatedly in the film, but he does not allow himself to fall. "You never got me down, Ray," is all that he says after, arguably, the most violent sports scene in film history (Raging Bull 1980). La Motta is driven by the desire to be a great boxer -- to be the champion -- and it is pleasurable to watch his will overpower physical pain in vain attempts to realize this goal. His toughness, not necessarily his boxing skill, is what makes him an appealing character; and seeing him bloodied supplies the audience's subconscious desire to see the male suffer for an idea.
Similarly, Reservoir Dogs also displays male suffering in adherence to larger social patterns. Mr. White's commitment to Mr. Orange is completely tied to his belief that Mr. Orange is suffering as a result of his negligence (Reservoir Dogs 1992). Consequently, Mr. White receives a gun shot wound in his attempt to defend Mr. Orange, thus, creating one of the most interesting and gripping scenes of the film. The "rightness" of Mr. White's motivations are not important, what is appealing is that he acts in accordance with his beliefs and suffers as a result. Additionally, Mr. Orange's draw as a character originates from his agony. His principles are more numerous than the other characters -- involving the law as well as friendship -- so his mutilation is more fascinating. When he musters the strength to shoot Mr. Blond it is yet another example of the male suppressing physical pain to act in accordance with mental desires. The pleasure taken by the audience in the mutilation of the male body originates from the audience's desire to believe that pain is ephemeral in comparison to the mental spirit; the male's position in society demands that he take this role as the hunter and defender to the big screen. The truth of the male's principles in both films are not required, the action itself justifies them.
Works… [Read More]
Allan Shivers served as the governor of Texas from 1949 until 1957. Not only did his tenure represent a transformational time in Texan politics and culture; Shivers practically catalyzed the changes himself, according to Dobbs in Yellow Dogs and Republicans. Texas had been a staunchly Southern Democratic State. Like other Southern States, Texas held long-entrenched ideals of White Supremacy, racism, and patriarchy. Conservative Southern politics changed at first due to the Great Depression and the government's response to it. In particular, President Roosevelt's New Deal programs helped Texans to mitigate the mire of the Great Depression via essential programs and social services. Southerners started to appreciate federal funding for their woes. However, the differences between old and new ways of life in Texas started to reveal a rift developing in the society that could only be solved by diversifying the political landscape. Dobbs claims that Allan Shivers capitalized on the rifts, seizing the moment to change Texas's character for the next fifty years and counting.
One of the changes that took place in the wake of the Great Depression was urbanization. Prior to the 1950s, Texans were mostly poor rural dwellers. Urbanization hit Texas like a storm, causing it to become one of the most rapidly developing states in the South. Home ownership among white Texans skyrocketed. Empowered by increased wealth and upward social mobility, white middle class Texans enjoyed and used their improved access to channels of political power, too. White middle class Texans therefore did the unthinkable: the started to entertain the idea of voting for a different party other than the Democrats.
Another major change that took place in America during the middle of the twentieth century was shifting race relations. The Civil Rights movement would not happen until after Shivers' tenure in Texas. However, the stirrings of black social, political, and economic empowerment were already being felt across the nation. The Brown v. Board of Education decision shattered many Texans' dreams of perpetual white dominance of American social institutions. Thus deprived of their unlicensed and unmitigated racism, many white Texans viewed the party of their parents' choice the party of yesterday. Shivers understood the racist sentiments…… [Read More]
Mummification of a Hot Dog
The practice of mummification in Ancient Egypt is probably one of the most famous elements of this ancient culture. Mummification is a technique for preserving the human body after a person has died.
There are many ways to preserve a body after death: in the twentieth century, there have been various forms of embalming (such as Lenin in Russia or Evita Peron in Argentina) and also freezing (such as legendary American baseball player Ted Williams). But the Egyptian form of mummification is a lot older and a lot simpler than these twentieth-century technological solutions.
Egyptian mummification was practiced by the priests of Ancient Egypt, and was in the earliest times reserved only for the Pharaoh or for members of the Pharaoh's inner circle (including pets and symbolic animals). Later -- when the Pharaohs of Egypt had become a colony of Greek and Roman empires -- mummification was more widely available, simply as a service that could be paid for.
But in the earliest days, Egyptian mummification was a religious ritual. We can see this most specifically with the famous Egyptian Book of the Dead, which is a set of prayers and rituals that explained what Egyptians believed would happen to the soul in the afterlife. This included a scene of judgment, in which the gods weighed the heart of the dead person on a scale -- if the heart weighed more than a feather, then the dead person was sent for punishment. This is not very different from ideas of judgment in the afterlife that are found in many religions today.
In his translation of the Book of the Dead, the famous Egyptologist Sir Ernest Wallis Budge points out that Egyptian mummification is directly related to the Egyptian belief in the afterlife, claiming that "the preservation of the corruptible body was in some way connected with the life in the world to come, and its preservation was necessary to ensure eternal life; otherwise…the time-honored custom of…… [Read More]
fixed costs that Cat and Dogs, Inc. have include rent and executive salaries, which are paid no matter how many units the company builds. The company's total fixed costs are $113,200 per month. Variable costs are the factory labor and raw materials, which are $2.20 per unit ($1.50 labor plus $.70 raw materials). The company's gross profit margin per unit is 72.5%, calculated as $5.80 ($8.00 per unit sales price less $2.20 per unit cost to manufacture) divided by $8.00. The sales necessary to break even are $156,137.93. At $8 per unit, this works out to be 19,518 units, rounded, since it's not possible to make a partial unit. The following table describes the income and expenses expected by Cats and Dogs, Inc. If they sell 19,518 units:
Income (19,518 $8 units)
Variable Expenses (19,518 $2.20 units)
Profit (or Loss)
Prepare an income statement.
For the Year Ended December 31, 2003
Less Cost of Goods Sold
Gross Profit (Loss)
Selling and Administrative
Net Income (Loss) Before Taxes
Less Taxes (40%)
Net Income (Loss) After Taxes
3. Calculate the following:
Profit Margin = Net Income / Sales
12% = $90,000 / X
Sales = $750,000
b) Total Assets
Return on Assets = Net Income / Total Assets
20% = $90,000 / X
Total Assets = $450,000
c) Total Asset Turnover
Total Asset Turnover = Net Sales / Total Assets
X = $750,000 / $450,000
Total Asset Turnover = 166%
d) Total Debt
Debt to Assets Ratio = Total Debt / Total Assets
55% = X / $450,000
Total Debt = $247,500
e) Stockholders Equity
Stockholders Equity = Total Assets -- Total Liabilities
X = $450,000 - $247,500
Stockholders Equity = $202,500
f) Return on Equity
Return on Equity = Net Income / Shareholders Equity
X = $90,000 / $202,500
Return on Equity = 44%
4. If we divide users of financial ratios into short-term lenders, long-term lenders, and stockholders, which…… [Read More]
It is expected that the business will be able to build a strong base of returning customers, especially at its physical location, and seeking frequent and honest feedback from these customers can also help to ensure that Big Dogs continues to evolve in innovative and customer-serving ways. Hiring creative staff individuals with a true passion for caring for dogs -- and especially large-breed dogs -- will also help the business to continue generating innovative ideas for how to provide a more unique and higher-quality service to customers. The more innovative the business is, the more of a premium can be charged for its services and products without losing customers, thus increasing the profitability of the company while developing more innovative operations (Porter 2005).
Corporate Citizenship and Internal Communications
Though the impact of this business is not expected to be hugely significant on the environment or the economy at large, there are still duties of good corporate citizenship that this small business -- like al; small business -- must strive to achieve (Longnecker et al. 2009). All required licenses for boarding and providing care to animals will of course be secured, and research ensuring that products are fully safe to be sued for animals and around humans that will be subjected to frequent exposure will keep the business within ethical guidelines (Longnecker et al. 2009). A portion of profits will also be donated to animal shelters to improve the civic responsibility of the company.
Maintaining comprehensive, accurate, and effective internal communications procedures is also essential in bringing the strategies described for this business to fruition. Ensuring that all employees hired to staff the physical location are well aware of the vision of innovation and specific client care will be essential in making sure that customers actually experience Big Dogs as the unique and innovative operation that it is striving to be. Communications without outside vendors and suppliers that are contracted by Big Dogs will have to be even clearer, as there will…… [Read More]
Cropping the ears and tails of dogs is a bad practice because it is unnecessarily painful and traumatic to the animal, may lead to infection or other health problems, and it interferes with communication with other dogs and people.
Cropping ears and tails on dogs is very painful for the animal, but unlike some procedures which are beneficial and necessary, this pain is unnecessary.
There are no health benefits to ear and tail cropping.
False claims made about the health benefits of cropping
Debunking false claims
The procedure is very painful.
Nerve endings in ears and tail
Improper anesthesia and procedures are common
Traumatic for the puppy
The pain can be interpreted as betrayal or punishment.
The puppy will be hindered in developing relationship with others
Pain may interfere with puppy's eating or other behaviors at a crucial time in development
Cropping ears and tails can lead to infections and other serious health problems.
A. Improper procedures are commonly practiced, even by licensed veterinarians.
1. Too much ear or tail removed
2. Improper…… [Read More]
" Haddon's novel illustrates this characteristic of autistic families more clearly than any other of his themes and it is this that makes his work significant.
Library and Information Resource Net. "Autism and Brain's Immune System Linked." AORN Journal, Feb 2005 v81 i2 p341 (1).
Ozonoff, Sally and Geraldine Dawson. A Parent's Guide to Asperger Syndrome and High-Functioning Autism. New York: Guilford Press, 2002. (p27-28).
Haddon, Mark. The Curious Incident of the Dog in the Night-Time. New York: Doubleday, 2003. (p14-15).
See above, no. iii. (p44).
Herrey, a. And Lisa M. Capps. "Understanding Teasing: Lessons from Children With Autism." Journal of Abnormal Child Psychology, Feb 2005 v33 i1 p55 (14).
See above, no. iii. (p46).
See above, no. iii. (p140).
Bashe, Patricia Romanowski and Barbara L. Kirby. The Oasis Guide to Asperger Syndrome. New York: Crown, 2001. (p43).
Works… [Read More]
The dog may lose consciousness and fall to the ground. There may also be teeth gnashing, frantic thrashing of limbs, excessive drooling, vocalizing, paddling of feet, uncontrollable urination and defecation. The Post Ictus is the stage after the seizure when the dog may pace endlessly, appear blind and deaf and eat or drink excessively.
When a dog first experiences a seizure, it is essential to rule out causes other than true epilepsy. It is difficult to diagnose canine epilepsy because many other diseases or disorders can result in seizures Therefore, blood tests, x-rays, physical examination, and history leading up to the seizure are necessary for accurate diagnosis. If the clinician finds no identifiable cause of the seizure based on clinical evaluation, then the dog is considered to have true epilepsy. Seizures are not predictable. Some dogs appear to have seizures very regularly, while in others, the seizures appear to be precipitated by specific events such as stress, or changes in the weather. But, for most epileptics, there is no pattern to their seizures.
The goal in treating canine epilepsy is to restore a normal life for the epileptic dog through complete control of seizures with no side effects.
However this is frequently not possible and a more realistic goal is to reduce the frequency and severity of the seizures without creating unacceptable side effects from the medications given. For a dog that has a single seizure or infrequent seizures medication is generally not required, but research suggest that dogs treated with medication early in the course of epilepsy have better long- term control of their seizures, compared to dogs that are allowed to have many seizures before anti-seizure medication is started. The medications Phenobarbital or Potassium Bromide are usually used in initial treatment. These anti-epileptic drugs do not cure epilepsy; they simply control the seizures. Most epileptics require life-long therapy to control their seizures.… [Read More]
Dogs of March by Ernest Hebert
Hebert tries hard, I think, to depict the lives of the native rural denizens -- the Elmans and their friends -- as realistically as possible. What are the characteristics of their lives? What are their values, especially their attitude toward their land and nature? How do you think we are supposed to feel about them -- sympathetic? Are they romanticized in any ways? What effects do they experience from the changes that are happening around them? Can you tell if Hebert's sympathy lies with the natives or the newcomers?
Set in New England the Dogs of March by Ernest Herbert, is a novel about the American Dream giving an emotional drama of characters that live simple lives and depict the common day-to-day turmoil faced by people and the effect that this turmoil has on others. Presented in the quaint hills of New Hampshire the story is a conceptual piece of art with black humor as its main technique which presents Howard Elman as the main character for and to whom nothing in life is fair.
The main character Howard Elman is to some an anti-hero and to others just a man struggling to make his life worth living. His thoughts are jumbled and his personality a reflection of his environment where birches and bullets and junk and material wealth survive side by side. The main theme of the novel is the conflict between the character and the change that is taking place within his world. As progress takes place new people enter his 'world' and breed resentment as they symbolize a class conflict that cannot be easily accepted. The American Dream is coming true for some who have "college degrees and big bank accounts" while others resist the change to live life as they have done for the…… [Read More]
Dogs Verses Cats
Dogs and cats are the two most common animals among pet owners. Each provides unconditional love as well as health and emotional benefits for the owners and each are fairly equal regarding responsibility and care, however, dogs and cats each have unique qualities.
There are numerous benefits to pet ownership, whether one owns a dog or a cat. It is reported that pet owners live longer and healthier lives than individuals without pets and that blood pressure can fall to resting levels or below just by petting an animal (Health pp). The cholesterol levels of pet owners are two percent lower and heart attacks are four percent lower in pet owners compared to non-pet owners (Health pp). Moreover, the survival rate of people who have had a heart attack and own pets increased from one in fifteen to one in eighty-seven (Health pp). Petting or stroking a cat or dog can be very relaxing and a great stress relief and even just watching or touching a pet affects people physiologically (Health pp). It is reported that handicapped people and those who live alone feel more self-confident and safe in social situations when accompanied by a pet and are more motivated to get out and exercise and stay fit when they have a pet (Health pp).
Owning a pet may also be good for your mood. According to studies conducted on men with AIDS and with senior citizens pet ownership can help relieve symptoms of depression (Benefits pp). A study published in the March 1999 Journal of the American Geriatrics Society showed that senior citizens who own pets are less likely to be depressed, are better able to tolerate social isolation than those without pets and activity levels increased regardless of the kind of pet the individuals owned (Benefits pp). Moreover, pet owners who live alone say that they are less lonely and report…… [Read More]
Training a dog requires proper planning and execution of the training methods so as to reinforce and encourage repetition. Proper training calls for the creation of a desire by the dog to please and seek positive attention and feedback from its handler. For a well behaved and trained dog, proper behavior adjustment and obedient command training are needful. This training starts with the sit command and training. The sit command and exercise stands as the most effective beginner training to a dog. The norms in the "sit" training and command to a dog makes it possible for the handler to change a dog's ability to listen and obey easily. The training also orients the dog away from requiring bribes to follow commands.
Training 'Wolph' to "Sit"
Conditioning in Wolph's training response to "sit" is undertaken by giving treats and rubbing on the chest in case the dog demonstrated clearly the instructed command. The objective of the training is for Wolph to sit accurately upon instruction and not lie down. In the training the dog, "sit" implies that the dog puts its rear on the ground while its upper body stays on the ground. Lying position for the dog is when the dog puts both its rear and chest on the ground. The training seeks to ensure that Wolph sits and does not lie.
The dog has a harness that hangs from the dog's shoulders to provide a gentle traction on the dog's movements. To execute the command to Wolph, I stand holding the harness and wait for the dog to realize the gentle tension on its neck. The dog is expected to start anxiously wondering what it should do next. Initially, the dog starts exercising some actions relating to displacement. Without responding to the dog's actions, nothing is done and in silence wait for it to get fed up and result to sitting or lying down. At this stage, Wolph has demonstrated submission to the instructions.
To achieve the desired response restraint that patience is applied until…… [Read More]
Search and Rescue Dogs
Search and rescue is all about saving lives. And the capability to save a life is regularly dependent upon how quickly a person can be found and accessed (National Association for Search & Rescue, 2011). Search-and-rescue dogs are smart, nimble and compliant, but their high drive to want to play is what makes them look for a missing person in all kinds of different places and situations. At its most fundamental, the job of a Search and Rescue (SAR) dog has two components. The first is to find the source of a human scent and the second is to let the handler know where it is (Layton, 2011).
The dogs trained for urban search and rescue, utilize their noses to find living victims who are trapped when disastrous events take place like a building collapsing due to an earthquake, hurricane or explosion. Other SAR dogs are trained in wilderness, avalanche and water searches. Each type of SAR requires specific training. Disaster dogs must be capable to focus on their search while finding their way around large piles of shifting rubble and contending with commotion that may include other search dogs and people, and the existence of cadavers (Mehus-Roe, 2011).
Experts estimate that a single SAR dog can complete the work of twenty to thirty human searchers. It's not just about smell, either, dogs have superior hearing and night vision which also come into play. Time is constantly an issue in search and rescue. In an avalanche condition, for example, roughly ninety percent of victims are alive fifteen minutes after being buried; only thirty percent are alive after thirty five minutes. While most avalanche victims don't survive, their chances increase exponentially when dogs are in on the search. Even in cases where victims are thought to be dead, dogs are invaluable assets since they can locate the bodies so family members can have closure and give their loved one a proper burial (Layton, 2011).
SAR dogs can do a lot of astounding things, including rappel down mountainsides with their handler, find a human being within a five hundred meter radius, locate a dead body under water, climb ladders and walk across an unsteady beam in a collapsed building,…… [Read More]
Smakey Dog Foods
Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc.
The Securities and Exchange Commission has a significant influence on the audit of Smackey Dog Foods, Inc. By Keller CPAs. The SEC's influence comes primarily by the audit standards that have to be applied to the business and independence is one of the principles of the AICPA. The other principles are responsibilities, the public interest, integrity, objectivity and independence, due care, and scope and nature of services. The Sarbanes-Oxley Act of 2002 introduced many new requirements. These requirements relate to: the independence of audit committee members; the audit committee's responsibility to select and oversee the issuer's independent accountant; procedures for handling complaints regarding the issuer's accounting practices; the authority of the audit committee to engage advisors; and funding for the independent auditor and any outside advisors engaged by the audit committee (U.S. Securities and Exchange Commission, N.d.).
Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically to the Smackey Dog Food client?
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements (PCAOB, N.d.). The following are five steps in the essential activities involved in the initial planning of an audit and as they relate to Smackey Dog Food, Inc.
1. Understand the client's business and industry.
2. Assess client business risk.
3. Perform preliminary analytical procedures.
4. Set materiality and assess acceptable audit risk and inherent risk.
5. Develop overall audit plan and audit program.
Smackey's representatives must conduct each step rigorously to ensure that the company is not only in compliance, but also is making good use of managerial accounting and the company's assets. The financial auditing quality depends, among others, of the quality of the information the auditor avails of in judging the compliance with accounting principles and conventions (Georgescu, Betianu, & Macovei, 2006).
Q3: Discuss the 4 stages of the audit and the major activities performed by the auditor in each phase. Give an example of how each of these specifically applies to the Smackey Dog Food, Inc. audit. For instance, examine the apparent internal control weaknesses and possible negative outcome…… [Read More]
Smackey Dog Foods
My role at Smackey Dog Food is to apply the audit procedures and objectives to this company. A cursory examination reveals that there are many areas where Smackey's accounting practices can be improved. At times, there are faults with the techniques that are being used. At other times, there are faults just as much with the control systems. Inadequate control systems are often the cause of problems with a company's accounting practices, and ensuring that proper controls are in place is one of the most important roles of the auditor (CSU, 2009). In this analysis, the issues will be taken one at a time, and then some final overarching recommendations will be made to ensure that not only are these problems addressed but that systems are in place to ensure that there are no further problems.
Problem #1 -- Waste and Margins
The one-serving packages that are freshly manufactured are sold at three times the price of their other products. Waste is an issue for this product, in part because of the necessity of using fresh ingredients. From a business perspective, Smackey can set its prices at whatever level it feels is appropriate for the market, but the company should have a sense of whether or not this product is making money. Thus, the company must be able to measure this waste in order to ensure that it makes money on this product. High waste is a symptom of poor controls. A management accounting system is recommended, for example contribution margin accounting, in order to determine whether this product generates profits. Waste must be included in the cost of goods sold. This will allow for a more effective breakeven analysis (Richards, 2012). It is worth considering that an essential component of good control is measurement. Right now the company does not know how much waste is associated with this…… [Read More]
The following chart illustrates the orientation and where the dog's social, sexual and micturition behaviors should be oriented.
Source: Tieken (1999)
The appropriate socialization of the dog is also important. Guidelines for socialization of the dog is shown for the age appropriate socialization in the following table.
Dog needs nurturing from the dam and to be protected from environmental extremes.
Some human contact is advisable
Continue nurturing, but allow some mild stress such as cold or short-term social isolation. Also increase human contact with some interaction. Studies have revealed that pups that experience mild stress grow up to handle stress better than littermates who were protected from all stress.
This is a fear imprinting period. Avoid negative forceful reinforcements; minimize all stress; be careful to avoid threatening situations (e.g., close proximity to large strange dogs, manwork, or courage testing). Continue to socialize the dog.
Avoid negative forceful reinforcements Avoid close proximity to manwork, but allow the pup to observe at a safe distance. Graduate his exposure as his confidence grows. Avoid anything that cowers him until the dog is ready. Demonstrate to the dog that you are confident and allow him the freedom to investigate on his own.
Avoid anything that cowers him until he is ready. Show him your confidence. Remember you are working with a child.
Source: Tieken (1999)
III. EFFECTIVENESS of the K-9 UNIT
The work entitled: "Establishing a New K9 Unit for a Small Department" published by the North Americans Police Work Dog Association (N.A.P.W.D.A.) states in terms of effectiveness "Patrolling in a well marked K9 vehicle clearly states the intent of the police department to combat crime and to use extremely effective 'tools' to accomplish this." (N.A.P.W.D.A., 2008) the deterrent effect is stated as "amazing." (2008) it is related that the psychological advantages of having K9 teams on patrol is "tremendous" because "gangs hanging around schools, parks, corners and other areas can be easily cleared from those areas and kept away through the supplementation of marked K9 units to the regular patrol force." (N.A.P.W.D.A., 2008) Furthermore,…… [Read More]