Authorized Mandated Disclosure

Disclosure

Authorized Mandated/Disclosure

Mandatory disclosure is an issue that affects many different facets of life. The set of laws and regulations known as mandatory disclosure are designed to provide various entities with information to protect the interests of businesses, the legal system and individuals. The purpose of this discussion is to explore the concept of authorized mandatory disclosure as it pertains to define mandatory disclosure, examine different types of authorized mandated disclosure, Code of Ethics and Mandatory State of Illinois Reporting.

To mandate simply means to assign as a mandate to require as by law; make mandatory. A mandate can also be defined as "an authoritative command; especially: a formal order from a superior court or official to an inferior one ("mandates")." There are many mandates in society that are in place to ensure that business and legal actions are conducted in a consistent and streamline manner.

Disclosure is defined…… [Read More]

Federal Securities Laws Disclosure Pros and Cons

Federal Securiies Laws Disclosure: Pros and Cons

Federal securities laws disclosure: pros and cons

Economic agents were traditionally forced to generate funds by themselves. Upon stating up a business entity, the owner was required to possess most of the capital and would collect the additional necessary one through loans from either individuals or specialized institutions. Gradually, the capital requirements became more easily to satisfy as the incidence of financial institutions increased. In other words, banks supported the development of the business sector through the granting of loans to economic agents in all stages of development.

Within the modern day era, economic agents are presented with yet another means of collecting capital -- the issuing of stocks. The issuing of shares is based on the principles of the company issuing a valuable paper for which the individual or corporate investor pays a specific amount of money. Upon completion of the fiscal…… [Read More]

Self-Disclosure Coming Out of One's

The EPA conducted a study on the effectiveness of the amnesty program after three years of implementation on May 17, 1999. It found that, during the study period, 455 entities had revealed violations of 1,850 facilities and that the rate of disclosure had also gone up. The EPA also noted that the amnesty policy was most beneficial in four major areas. These were overall benefit to human health and the environment, prompt disclosure and correction of violations, improvements in corporate compliance policies and programs, and increased awareness of new environmental issues. The EPA took special note of how the policy encouraged prompt disclosure and correction of violations. Those who disclosed said that the program encouraged them to prove their auditing and reporting procedures. Most of them reported improving corporate programs in the form of a broader scope of corporate compliance activities; greater diligence, thoroughness and frequency of auditing processes; and…… [Read More]

Self-Disclosure Women's Use Self-Disclosure in Interpersonal Intimate

Self-Disclosure

Women's Use Self-Disclosure in Interpersonal Intimate Relationships

Compared with Number and Length of Relationships They Maintain

Kalbfleisch (1993) points out that interpersonal relationships are the "cherished ingredients of our everyday social milieu." There are no substitutes according to Kalbfleisch, for the people that "we turn to in times of need, look to for comfort and companionship, laugh, cry and share our lives with throughout the cycle of our existence" (p.3).

Many researchers have exclusively examined interpersonal relationships from the perspective of communication, psychology, sociology and family studies (Kalbfleisch, 1993, p.3) because interpersonal relationships are considered the backdrop of human relationships. Many studies conducted in the past (Greenwood, 1991;,Planalp, et al., 1988, Derlega et. al, 1985) suggest and demonstrate that gender is important contextually when examining the manner in which people self-disclose particularly in initial interactions, suggesting the need for further research related to interactions other than initial ones. More…… [Read More]

Self-Disclosure Gender and Communication Self-

It is observed in studies that women disclose more compared to husbands who do not. This is maybe because of our culture in which woman is encouraged to show her feelings and men are required to hide their feelings or weaknesses (Pleck and Sawyer, 1974). However, men must not hide their feelings from their wives, in fact, they should discuss with them and wives should help husband to express, as men are usually less expressive.

Expressing and knowing your partner is very essential in order to maintain a strong and never-ending married life relationship. Self-disclosure allow couples to reduce the uncertainty about each other; as a result bit by bit couples come closer and start discussing very personal life stories (Sole, 2011). Terri Orbuch (Schoenberg, 2011) also says that a romantic relationship begins with lots of sharing and excitement. This sharing can be from telling a favorite dish to disclosing…… [Read More]

Non Disclosure Agreements the Modern

In other words, they do not have another choice than to protect themselves with the agreements.

Two relevant examples best revealing the necessity for NDA include:

In 2006, a trio of Coca Cola Company employees approached PepsiCo to sell them the secret recipe for the Coke drink. The threat never materialized as PepsiCo was fair and exposed the plot (Bone, 2006)

An employee at accounting and financial consulting firm SOA Projects stole company information -- client data, trade secrets, confidential data and other proprietary information -- and is now using it at his new job, within a rival company (Trade Secrets Blog, 2010).

As for the personal choice of this individual, it is that of asking the employees and the business partners to sign non-disclosure agreements. The rationale behind this decision is given by the following:

Talking to employees or other parties about a new product could leak information to…… [Read More]

Greater Harmonization of Accounting and Disclosure Standard Around the World

Harmonization of Accounting and Disclosure Standards Around the World

An increasingly globalized world has naturally led to the current efforts to achieve harmonization of accounting and disclosure standards across the globe. he desirability of setting one universal standard for accounting and disclosure, it is theorized, will lead to several large potential benefits such as: large cost savings for organizations (especially global ones) from the use of one set of accounting standards through the company and for all purposes; generation of cost savings to businesses such as auditing and other professional advice services to business enterprises; improved efficiency in the working of capital markets; cost savings for investors as a result of increased convenience in carrying out investment analysis through high quality, transparent information on a comparable basis; gains to business operations from reductions in the cost of capital as a result of reduced uncertainties in the information available to the…… [Read More]

Financial Disclosure Requirement by Federal Regulatory Authorities

Ethics and Financial Disclosure

One of the most important or core goals of trial registries is transparency within the clinical research process. Transparency is an important goal because of the significance of the objectivity of research, given its role in gaining and maintaining public trust. As a result, several measures have been undertaken by federal regulatory authorities to ensure the objectivity of research, especially in relation to transparency in clinical research process. These measures are also geared towards dealing with increasing complexities of financial interests by various researchers. Actually, objectivity and transparency of research is crucial because of the subsequent interactions among research institutions, the government, and the private sector after a clinical research is carried out.

In light of measures undertaken to promote objectivity and transparency within the clinical research process, federal regulatory agencies have established some rules and regulations that relate to financial interests. One of these regulations…… [Read More]

Personal Disclosure to Strangers Intuitively

For example, a person who is originally from a conservative religious community may be more comfortable living an openly gay lifestyle elsewhere but not when returning to his or her community of origin. If the differential degree of personal disclosure allows the person to enjoy the fullest and most satisfying relationships in both scenarios, that differential degree of disclosure serves and helps achieve a beneficial purpose for the individual.

Meanwhile, a person who is from a law abiding and socially, ethnically, and culturally inclusive community of origin may express virulent racist or other biased viewpoints elsewhere that he would be (rightfully) ashamed to exhibit in his community of origin. A person who has always been known for being responsible and considerate in one community may choose to "experiment" or "let loose" another aspect of his personality when outside of that community. In both of those instances, the effect of the…… [Read More]

Informed Consent and Disclosure

Katz introduces in his book, The Silent World of Doctor and Patient the origins of informed consent. "The birth date of informed consent was 22 October 1957" (Katz, 1984, p. 60). In those origins he shares that although informed consent and disclosure were introduced as standard, people have always had problems communicating with each other and therefore it leads to a disconnect when disclosure and consent are applied to medical procedure. Simply put, for the longest time, the physician-patient relationship has always included a certain level of silence. This was meant to keep patients from being too alarmed to go on with the treatment or procedure and to avoid any unsavory discussions. But when cases like Salgo v. Leland Stanford Jr. showed the court and the public the perils of not including informed consent, things began to change, albeit slowly, which only confirms that informed consent and disclosure were never…… [Read More]

Disclosure Literature Review Disclosure in

1852). He states that fear might also limit a person's capacity for self-disclosure and this fear includes: "fear of embarrassment by colleagues, fear of patient reaction, and fear of litigation" (p. 1852).

Disclosure has now come to occupy an important place on political policy-making agenda. Most people now believe that they must have access to information about a professional or procedure that is likely to cause serious harm. IOM's recommendations in this regard propose access to information and states that "requests by providers for confidentiality and protection from liability seem inappropriate in this context." (Kohn, et al.: 102) Some professional health-care institutions are now looking forward to making disclosure mandatory. While the process would take some time to complete, Veterans ffairs (V) Medical Center in Lexington, Kentucky, has started working on it. Steve Kraman of the Lexington V hospital explains why disclosure was made mandatory, "We didn't start doing this…… [Read More]

Disclosure This Report Represents a

isk analysis in disclosure cases also demonstrates that disclosure hazards are events that organizations repeat in cyclic patterns. Thus, to prevent violations and to accurately estimate the probability of an unauthorized disclosure, there are many opportunities to measure the abuses just as there are many opportunities to discover abuse on pregnant women.

Breaking the pattern of violence on pregnant women without help is very difficult and leaving home is not always a feasible or safe alternative. The high number of domestic murders for pregnant women demonstrates that leaving an abuser can be fatal. The abused is usually the only one in the world who truly knows if and when to go but that may be a time that is too late. But addressing the needs of the abused in regard to the HIPAA rules is possible.

Identify Antecedents And Consequences

Although pregnant and recently pregnant women are far more likely…… [Read More]

Disclosures Reflect a Company's Accounting

However there is a huge difference after these lines. Morgan quickly wraps it up saying that controls were deemed effective while Citigroup goes on to add who is responsible in the company for ensuring the effectiveness of the procedures. This additional bit of information gives a reader the feeling that the company cares about its disclosure statement and wants to be seen as a responsible firm. Morgan seemed uninterested in this additional information. Even the ending for both are though similar yet for Citigroup it's more thorough and for Morgan, it ends in two lines.

See how the two companies end their disclosures: Citigroup Inc. says, "The Company's management, with the participation of the Company's Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rule 13a-15 (e) under the Exchange Act) as of December 31, 2005 and, based…… [Read More]

Disclosure Principle in Accounting Is the Standard

disclosure principle in accounting is the standard adopted by the accounting profession, which "calls for financial reporting of any financial facts significant enough to influence the judgment of an informed reader" (Kieso, Weygandt, & Warfield, 2007). Obviously, this definition is a very subjective one, because the reporting entity makes the determination of what facts are significant enough to influence an informed reader. "To reduce the amount of disclosure, it is customary to only disclose information about events that are likely to have a material impact on the entity's financial position or financial results" (Accounting Tools, 2011). However, the principle is not meant to be narrowly interpreted, and may require a company to report things that cannot be reduced to numbers on a balance sheet. For example, "this disclosure may include items that cannot yet be precisely quantified, such as the presence of a dispute with a government entity over a…… [Read More]

Disclosure This Report Represents a

As oversight staffing budgets are reduced and redundancy is addressed, many states will follow Pennsylvania's lead.

Concept Discussion

In our current setting, healthcare organizations are legislatively driven to follow strict disclosure polices in order to shield patient related and other protected data yet still these facilities and staff will be required to provide superior customer service. Thus, the information age has strained governmental legislation bolstering individual patient's privacy. "In the past decade, we have undergone a dramatic transformation in the way we shop, bank, and go about our daily business -- changes that have resulted in an unprecedented proliferation of records and data." (Soloye)

This vast amount of information that has been created or has suddenly become available now requires all new regulations regarding disclosure of medical information. The nursing profession has obviously been affected.

For example, nursing staffs often must get written permission to disclose, discuss or review a…… [Read More]

Disclosure of Physician Information

physician reports cards fair and balanced? Take a position on this issue and explain your view. Provide at least two examples from references that support your position.

According to my opinion the answer is fair and balance at some point and unfair and unbalanced at the same time because the online sites having option rate your doctors receives very few reactions and they are mostly responded by unhappy patients who are unhappy with something. The reason behind their unhappiness is they did not get what they wanted. On the other side, few happy patients visit these sites and talk about it but unhappy patients often visit these sites. For Example: 10 happy patients rated the doctors and all are good ratings so it would be not wise to select that particular doctor on the basis of few ratings. It is fair and balances in other aspect as well that patients…… [Read More]

Disclosure and Financial Reporting

Failure-to-Disclose

Disclosure & Financial Accounting

Environmental and Financial Factors in the Petroleum Industry

The petroleum industry has a unique responsibility in the initiative to practice environmental safeguarding while producing the petroleum products in such great demand. The financial manager must be decide what weight to apply to costs in terms of new processes and methods that are efficient as well as environmentally friendly and complaint.

Weighing Costs in Failure-to-Disclose

Environmental and Financial Factors in the Petroleum Industry

Environmental Hazards

Profitability Factors

Future Outlook

Findings elated to Cost Factor of Compliance

BP, Conoco, and Phillips

Primary Considerations

Summary & Conclusion

eferences

Weighing Costs in Failure-to-Disclose

Environmental and Financial Factors in the Petroleum Industry

Objective

The objective of this work is the research the Petroleum Fuel industry and to render an accounting of what results from either complying with or non-compliance to environmental regulations as set down by governing and ruling bodies.…… [Read More]

Voluntary Disclosure Concept of Voluntary Disclosure the

Voluntary Disclosure

Concept of voluntary Disclosure

The law requires all companies to disclose their financial information, together with additional information either in annual, half-yearly and quarterly financial reports. In this case, the description that best fits such law a requirement is a typical example of mandatory disclosure of information. Apart from the mandatory disclosure of information, the annual report contains the voluntary disclosure of information. Notably, there are other opportunities that can be used for voluntary disclosure including conference calls, press releases, websites, and other corporate reports (Sharma, 2013). There are several definitions on voluntary disclosure, but this paper borrows a definition postulated by a FASB committee, which defined voluntary disclosure as, disclosures, mainly outside financial statements, which are not explicitly required by GAAP or an SEC rule.

Notably, in practice, the difference amid mandatory disclosure and voluntary disclosure is not crystal. For instance, it is possible for companies to…… [Read More]

Voluntary Disclosure Many Studies Have

One area of discussion that has had little research despite growing concerns within the field is the absence of empirical research on the regulation of voluntary disclosure, which remains virtually non-existent in today's economic financial atmosphere. However, extensive research has been done in order to determine the true factors that push corporations and management into utilizing voluntary disclosure, and the six top results have been widely utilized in varying circumstances in order to gauge motive and success.

The first result has been labeled the capital markets transactions hypothesis, which suggests that investors' perceptions of a firm are important to corporate managers expecting to issue public debt or equity or to acquire another company in a stock transaction (Healy and Palepu 2008, pp.405). Therefore, in order to avoid asymmetry, managers instead anticipate making capital market transactions have an additional incentive to provide voluntary disclosure in order to reduce the information asymmetry…… [Read More]

Asic Regulation on Product Disclosure

Finally, a disclosure should highlight critical, information. These may include information, on benefits and risks (ASIC 2011b, p. 11-25).

They are consistent with ASIC own disclosure principles because all of them are made to shield the concern of the issuer and the potential customer who wants to buy the products. The regulation on outlining fees and cost for multiple products for instance is consistent with the good principle on disclosure of all the pertinent information by the issuers. This is also consistent with the principle on the omission of prescribed information. There are close ties between the ASIC Regulation principles, and their own Good Disclosure Principles.

In addition, the principles like the RG are used for PDSs for investment products (97.56) requiring the issuer to split fee disclosure in case of a contributory mortgage (like general and specific fee). The principle advises that all the fee information required should be…… [Read More]

Reporting and Disclosure

eporting and Disclosure: Publicly Traded Companies

Currently, a publicly traded company in the United States must produce a form 10-K each year (Dignam & Lowry, 2006). This is required by the Securities and Exchange Commission (SEC), and provides a comprehensive overview of the company and its financial health. The 10-K is not the same as the yearly report that is produced for shareholders of the company. Depending on the size of the company, it is possible that other forms beyond the 10-K must be filed, as well (Berezin, 2005). While some are uncertain as to whether the current reporting and disclosure requirements are sufficient for companies that are publicly traded, the form 10-K is dozens of pages and encompasses a great deal of information. Company background information is provided, along with financial statements that have been audited, subsidiaries, equity, organizational structure, the compensation paid to executives, and other things (Berezin,…… [Read More]

advance practice nursing ethics disclosure

Introduction
An estimated 1.5 million “preventable adverse drug events” occur each year in the United States alone; the number of medication errors that did not lead to adverse effects but remained undisclosed is unknown (Jenkins & Vaida, 2007, p. 41). The scenario is this: You are working as an advanced practice nurse at a community health clinic. You make an error when prescribing a drug to a patient. You do not think the patient would know that you made the error, and it certainly was not intentional.

Disclosure is an ethical and legal prerogative, showing respect for the patient and a willingness to accept professional responsibility. Consequentialist ethics do not apply to situations like these, because the broader issue is about changing advanced nursing practice and ensuring a culture of safety for all patients. Likewise, disclosure empowers the patient to make informed choices about reactions to the medical error while…… [Read More]

Brady Disclosure and Police Officers

law enforcement agencies have often struggled with officer dishonesty and the impact such an action leaves not just in the criminal justice system, but more specifically in court proceedings. When an officer lies, their credibility may be threatened due to their previous dishonest comportment. Agencies must, on a continued basis, disclose information to prosecutors concerning the issue of officer dishonesty if the officer in question must testify against a defendant. That defendant must also be made aware of the instance of officer dishonesty and if this is not done, the agencies and officers may be held accountable as well as potentially lead to dismissal of charges against the defendant. An example of this was seen in Brady v. Maryland.

The landmark case of Brady v. Maryland demonstrated the effects of withholding information or evidence in case proceedings by the decision of the prosecutors to not submit Boblit's confession as evidence.…… [Read More]

Clery Act the Jean Cleary Disclosure of

Clery Act

The Jean Cleary disclosure of campus crime statistics and campus security or clery act is a federal statute that was codified with the implementation of the U.S. code of federal regulations .this act requires that all universities and colleges which are participants of financial aid by the federal programs to always keep and disclose information that pertains to crime on or near the respective campuses. The compliance to this act is strictly monitored by the department of education in the United States which has the mandate of the imposition of civil penalties for violation of this act. Institutions found with any infraction can be suspended from the participation of student financial aid programs by the federal government (Wood, & Janosik, 2012). The paper will look at how the clery act and similar reporting legislations have impacted how universities and colleges deal with issues that pertain to security.

Crime…… [Read More]

Movie Analysis on What Women Want

Women Want is an American romantic comedy brought to the big screen in 2000, staring Helen Hunt and Mel Gibson. The story revolves around Nick Marshall (played by Mel Gibson), a Chicago advertising executive and ultimate alpha male personality and considered to be a chauvinist. He is considered highly skilled at selling what men want and seducing women. Although Nick thinks he is next in line for a big promotion, he is faced with new competition from Darcy McGuire (played by Helen Hunt), who is hired in the position Nick aspired to, to broaden the company's general appeal to women. In a freak accident, Nick is electrocuted and develops the ability to hear the innermost thoughts of women. He subsequently uses that ability to advance his ideas vicariously through Helen Hunt; encouraging her as if the ideas were her own or even a collaboration of their two ideas. Nick also…… [Read More]

Accounting Information for Decision-Making

Accounting Information for Decision Making

Corporate Confirming on Water isk (Feb 2010) indicates that the Global Confirming Initiative (GI) G3 Guidelines' five water-related indications (total withdrawal volume by source, ponds considerably impacted by distributions, percentage and total amount of water recycled and used again, total water discharge by quality and destination, and identification water physiques and related habitats impacted by discharges) make the perfect beginning point for assessing and confirming water risks. Within this section, we'll briefly discuss the relevance of all these standards (Power, 2010).

Total water withdrawal by source

Confirming the entire amount of water withdrawn by source adds for knowledge of the general scale of possible influences and threats connected using the company's water use. The entire volume withdrawn offers an indication from the organization's proper size and significance as a user of water and offers to set up a baseline figure for other information relevant to…… [Read More]

Accounting Analyzation

Pension Plan GAAS Changes

GAAS has implemented changes to Pension Plan reporting that go into effect on June 15, 2013 for Statement 67 and June 15, 2014 for Statement 68. This will affect the accounting and financial statement reporting of governmental organizations. Pension expense liability will be reported on the balance sheet to show a clearer picture of the organization's obligations, as well as more disclosure requirements and additional supplementary material.

Under Statement 67 the Net Pension Liability (NPL) is equal to the Total Pension Liability (TPL) minus the Plan Fiduciary Net Position (PFNP). The NPL must be reported on the balance sheet in the government wide financial statements (Kausch, 2012). The TPL is the liability for projected benefits attributable to post service, including automatic COLAs and substantively automatic ad hoc COLAs. It is determined on a historical pattern base, consistency of amounts, and evidence that they might not be…… [Read More]

Communication Theory Social Penetration Theory

2. elational Dialectics Theory

elational dialectics theory is defined as an "interpretive theory of meaning-making in familial and non-kin relationships" (Baxter a.L., 2008). The dialectical process of thinking increases in a major manner our general view of the conceptual framework on life and relationships that we form in life. Through the dialectical view, we are able to see what we could not see before in relationships, as well as seeing afresh the things that we saw at a surface level. The theory is very instrumental in crisis or conflict solution and mediation between two conflicting parties.

The dialectical theory has employed four approaches mainly in solving dialectical tensions described as follows:

(a). Totality; which recognizes that contradiction is part and parcel of the human existence and cannot be understood in isolation. It says that dialectics are related intrinsically to each other. Therefore there is a great interdependence of people in…… [Read More]

Chrysler Needs To at a

In this case and future ones, Chrysler needs to notify all individuals who do not necessarily have proof of disclosure from the dealers. Chrysler ought to attempt to resolve the problem by allowing direct return of the car to the company rather than relying on dealers to accept returns. Owners should receive fair market value for their cars without consideration of known defects.

Chrysler needs to revise its public relations and legal processes. Rather than trying to hide information, it should voluntarily engage in immediate and full disclosure of all internal documentation and knowledge of the issue. Even if Chrysler had been innocent in this situation, its conduct makes the company appear guilty. Losing trust with the consumer is not a position an automotive manufacturer wants to be in.

orks Cited

Lundegaard, Karen. "Chrysler Fixed, Resold Lemons, According to Internal Documents," the all Street Journal, March 19, 2001,…… [Read More]

Employee Privacy Torts

Employee Privacy Torts

Issues relating to employee privacy have been at the forefront of businesses for many years. This has been fuelled by the dynamic workplace which changes constantly and also by employees and employers being more litigation-conscious. Technology has also spurred on employee privacy issues with e-mail and the internet being related to heightened concerns about vulnerability of employers to litigation. Many employers have thus exacerbated their concerns relating to employee privacy and especially monitoring of employee behavior. Employee privacy is respected in many of the large corporations. However, there still exist some breaches in employee privacy. Small business owners are at most risk as a result of their increased monitoring practices and close employer-employee interaction.

Historical background

oberson v. ochester Folding Box Company

One of the major cases that brought employee privacy to the limelight was oberson v. ochester Folding Box Company

Franklin Mills Co. decided to appeal…… [Read More]

Financial Standards and Reporting Process of Germany and Its Effects on Deutsche Bank

Financial Standards

eporting standards for financial transactions have been varied with regard to countries and companies across the globe for many years. This fact has made it difficult for transactions to be reported with any great degree of accuracy. This was especially true in Germany where there was no true German GAAP. What the rest of the world has considered the German GAAP, the GoB, was actually comprised of here say and opinion gleaned from many different sources. With the advent of the IASB that the European Union adopted in 2007, Germany has finally decided on a single standard with which to govern financial reporting. Large companies within the country, such as Deutsche Bank, have had to make adjustments to the new standards, but this does not seem to have caused a problem. Since the country has loosely used international standards for many years, the new IASB is not new…… [Read More]

Letter of Advice Dear Jeff

Different experts have defined emotional intelligence in their own ways. In the following paragraph, I will share some definitions with you.

According to Mayer and Salovery (1997), emotional intelligence is the capacity to reason about emotions and increase the thinking level. Bar-on (1997) on the other side, gives a simple definition by saying that emotional intelligence is to effectively understand each other, relate to them and adapt the immediate surroundings. Another definition was given by Marques in 2007 states that emotional intelligence is an "an ability to recognize the meanings of emotion & their relationships and to reason and problem solve on the basis of them."

All these definitions have one thing common; which is to understand and know each other's emotions by enhancing and broadening the thinking level. Both of you need to be emotionally intelligent if you want to make a successful lifetime relationship, especially you Jeff. You…… [Read More]

Unwise to Make This Investment

It is unknown what the company intends to do with the money as well. That is important information, because the investor is making an investment in the company's well-being.

In summary, I would not make this investment; it is unwise. There are myriad problems with the financial statements. They are unaudited, which means that the accuracy of the information contained therein cannot be guaranteed. ithout auditing, the statements cannot be taken at face value and in fact they could be total fabrications.

The statements do not contain disclosures. Disclosure reveals key details about the business and about the firm's accounting practices that will impact the interpretation of the financial statements. Statements without disclosures are essentially incomplete statements. Changes in simple things like the method of measuring inventory or the method used for depreciation can have a significant impact on the bottom line number, and therefore are essential for the interpretation…… [Read More]

Communicating Effectively for New Couples

Congratulations on your engagement. It marks a huge milestone in life and on this happy occasion, I wish to enlighten you about effective interpersonal communication via information I learned in a course I took as well as my personal experiences. Familiarity with a partner's communication approach and application of both non-verbal and verbal communication has extreme significance in relationships. It will contribute a great deal in decreasing instances of miscommunication. A key point to note is: conflict is inevitable in all human relationships and no marriage is without conflict; however, successful relationships arise out of effective conflict resolution or management. I am aware of the deep affection you both hold for one another, which will undoubtedly aid you in weathering any storms in your relationship. I intend for this letter to guide you on obstacles to effective communication, ways to surmount them, use of communication for self-improvement and improvement of…… [Read More]

Passed by Congress in 1996

In addition to barriers to coverage, HIPAA presents problems for patients wishing to keep their medical information private. HIPAA professes to protect patient privacy and information security. While the provisions of HIPAA do outline the strict rules for informed consent, there are a slew of loopholes that would permit the disclosure of information. Those loopholes can be readily taken advantage of by numerous parties, including but not limited to the primary care provider, health care administrator, insurer, employer, and government agency.

When HIV / AIDS information is disclosed, stigma and prejudice are almost guaranteed. For this reason, patients with HIV / AIDS should be offered greater protection under the law. The prevention of HIV / AIDS depends on education and awareness as well as improving patient access to quality care. Paranoia about HIV / AIDS has led to a dismantling of privacy rules that would otherwise be invoked. Patients with…… [Read More]

Smith & Smith 2003 Ethics

In terms of the employees, a system should be made available to provide them with the confidence to report any suspected fraud within the company. This should occur on a confidential basis to prevent situations such as those of Employee 1 above. The employee was fully aware of the fraud and felt that it was unethical, but was reluctant to report it because of the lack of adequate systems by means of which to do so. Managers and employees alike should be aware of this reporting system, and therefore encouraged to report any suspected misconduct.

This is not to say that company loyalty should not be an important part of the company's operations. Employees should be encouraged to be loyal to the company and to take pride in the work they do. Without such loyalty and pride, the work that employees perform will not adhere to the necessary standards of…… [Read More]

Corp Gov UAE Corporate Governance

Clearly, he companies engaged in this practice were operating with direct intention, and a roper governance system would have made this obvious and prevented it.

Software Spying

In another telecommunications case, a company was found to have included spyware in a company-sponsored "software upgrade" to users' cell phones, that enabled the company to collect confidential information from users' phones without their consent (Khaleej Times, 2009). Not only is this practice clearly unethical, but it is also illegal despite a lack of stringency in the detection of such crimes and the prosecution of large-scale corporate offenders such as telecommunications companies. Again, greater transparency and internal control would have allowed this practice to be discovered much sooner, and the risk of discovery almost certainly would have prevented this action from ever occurring. Corporate governance works best when it is so strong it is only rarely and usually accidentally tested; when purposeful actions…… [Read More]

International Safety Management Ism Code Ism Safety

International Safety Management

ISM Code

ISM safety code

Acting as a mandatory regulation, ISM Code usually lays down standards of shipowner's responsibility for safe management of ships and pollution prevention accepted internationally. The obligation of the shipment owner is to establish, maintain as well as implement a Safety Management System that is to meet the ISM Code's requirements.

The aspects of civil liability's impact is to be focused on the impact on liability of shipowner for cargo loss or damage, in addition to shipowner's legal right to limit his liability for claims. Some of the concepts such as seaworthiness, actual fault and privity, crew's negligence, the role of the designated person and recklessness with knowledge are to be considered. There has already been a change in the conditions in terms of policies that meet the requirement of the ISM Code through Hull and Machinery (H & M) underwrites and protection…… [Read More]

Relationship of a Salesperson With His Customers

relationship of a salesperson with his customers. The authors have tried to formulate what factors into this relationship. The main focus is the right type of attitude and interaction between the sales person and the customer, which helps to build a long-term relationship between the two.

'Do communicator characteristics such as similarity and expertise, which have typified the short-term transaction perspective of previous sales research, contribute to sustaining an enduring relationship? How important are relational behaviors such as cooperative intentions, contact intensity, and mutual disclosure in building and maintaining long-term relations?' (Crosby, Evans, & Cowles, 1990)

However, the whole of the paper is based on how the customer looks at this relationship. A model has been made which helps to make it easier to understand the intricacies of a services salesman.

'The model is tested in the context of the agent policy holder relationship involving life insurance. By selecting relationship…… [Read More]

Relational Discourse in a Film of Your

elational Discourse in a Film of Your Choice

Conceptual Framework Discussion

Forms of relational development

Primary factors draw predominantly from Knapp's version of relationships: utilizing "steps." Nevertheless, this text utilizes the concept of moving up/down-similar to a lift) (Khanna, 2010)

Motion via the stages:

• Motion usually systematic as well as sequential. Nevertheless, sequence has been interchangeable/fluid; a few stages might be neglected.

• Motion might be onward-in the direction of higher intimacy if continuing to move forward.

• Motion might be in reverse-maybe because of decline in intimacy; perhaps because stages skipped and moving back and "obtaining" them

• Escalation "upward" signifies a motion in the direction of higher intimacy (trust/closeness) (not invariably sexual closeness) and relational fulfilment can improve (Khanna, 2010).

Stages:

Pre-interaction consciousness - after we end up being "conscious" related to the other individual (before contact). Ex: viewing somebody from across a packed area; observing somebody…… [Read More]

Cardsmax The Accounting and Auditing Enforcement Release

Cardsmax

The Accounting and Auditing Enforcement Release (AER) for this proceeding is no. 3288 June, 2011. In this case there was a violation of Section 10A of the exchange Act by L&H, Howley and ood 2005 & 2006-year-end audit, in addition this proceeding also discussed the year-end audits and quarterly interim reviews of the financial statements of Locate Plus Holdings Corporation ("Locate Plus") (Collectively "the Engagements"). Howley served as the Engagement Partner and ood served as the Concurring Partner on the Engagements. The complaint alleges that, as part of Locate Plus' fraud, its CEO and CFO created a fictitious customer called Omni Data Services, Inc. ("Omni Data") and that Locate Plus then improperly recognized revenue from Omni Data. The improper Omni Data revenue was included in Locate Plus' financial statements that were part of quarterly and annual reports for fiscal years 2005 and 2006 and were included in filings with…… [Read More]

Therapeutic Skills

Therapeutic Relationships in Mental Health

Journal Summary Assignment

Complete this m andatory assignment.

SAVE it as docx

SUBMIT

it to your instructor from BLACKBOARD.

Review your journal entries with the aim of analyzing your learning.

Assess your development of therapeutic communication skills.

a) Analyze your own knowledge base: what areas are clear for you and which are fuzzy and need more work?

Type or paste your analysis below. You can add more space to each simply by continuing to type. You can remove unneeded white space by deleting it if you wish.

These areas of the knowledge base/these communication skills are clear to me: Listening skills, nonverbal messaging, empathetic understanding, understandable language, caring helper, genuineness.

I want to work more on these areas of the knowledge base or these skills:

Self-Reflection / self-analysis.

b) Determine how your understanding of the knowledge base guides your use of communication skills.

I apply…… [Read More]

Self-Serving Actions That Management May

A company may be profitable, but not growing, and vice versa, thus affecting leverage (Aggaral and Zhao, 2007).

b. induce a negative relationship between firm value and leverage; conversely, if a firm is perceived with negative or flat growth, leverage is affected. Interestingly enough, new research shows that there are some micro-factors outside of growth that correlate to value and leverage. These include the way a corporation is managed, the size of the Board, the impression of large dividends and lack of focus on shareholder value, and milking of an industry (e.g. yellow pages in the day of the Internet). In addition, certain governmental regulations that are perceived as heavy handed and/or not conducive to growth or -- what is most critical -- perceived growth have considerable negative effects on leverage. Whether this psychological perception is valid or not, the research does not comment -- but it is surprising that…… [Read More]

Contract Procurement Noncomete and Nondisclosure

So, even though the scope of this clause is broad such that it encompasses disclosure to any person in perpetuity, a court of law will likely enforce it against Writer with an injunction and monetary damages.

D. GOVERNING LAW. It is intended by the Parties that this Agreement be valid and enforceable under the laws of the state of Texas and that the laws of this state shall govern this Agreement's interpretation.

*Note: The choice of law clause is very important because different states treat noncompetition agreements with varying degrees of acceptance. Since most films originate in California, it is likely that both the Company and Editor are California residents and it would probably make more sense to use California law; but California law is very strict on noncompetition agreements

. Therefore, since the film will be shot in Texas, it makes sense to choose Texas law instead.

E. ARBITRATION.…… [Read More]

Personality & Communication Affect on Supervision

Although interpersonal and group level communications reside at a lower level than organizational communication, they are major forms of communication in organizations and are prominently addressed in the organizational communication literature. Recently, as organizations became more communication-based, greater attention was directed at improving the interpersonal communication skills of all organizational members. Historically, informal communication was primarily seen as a potential block to effective organizational performance. This is no longer the case is modern times, as on-going, dynamic, and informal communication has become more important to ensuring the effective conduct of work

It is also widely accepted that top managers should communicate directly with immediate supervisors and that immediate supervisors should communicate with their direct reports. In regard to issues of importance, top managers should then follow-up by communicating with employees directly. The Communication Accommodation Theory supports this rationale. In terms of supervisor-employee communication, one researcher argues the difficulty of trusting…… [Read More]

False Claims Act Contain 'Qui Tam' or

False claims act contain 'qui tam' or whistleblower provisions. This work will discuss the pros and cons of being a whistleblower and to ask the question of if one were aware of the fraudulent issues in the healthcare organization why would they not report the issues?

In 1975, in the case (NLR vs. Weingarten, Inc. 420 U.S. 251, 88 LRRM 2689 the U.S. Supreme Court established the rights of employees to have a union representative at an investigatory interview and this rights are known as Weingarten Rights. The investigation interview happens when a supervisor questions the employee for the purpose of obtaining information that could be used in a discipline or conduct complaint against the employee. In the event the employee believes that they result negative outcomes from what they have to say the employee under the Weingarten Rights has the right to request union representation at the hearing. Once…… [Read More]

Section 406 of Sarbanes-Oxley Act

Enhanced Financial Disclosures:

The 2002 Sarbanes-Oxley Act was enacted as law after several incidents of accounting failures that involved several functions established to safeguard the interests of public investors. In attempts to deal with these issues, the legislation created an absolute revision of the regulatory for professionals in public accounting and auditing though it contained several very controversial provisions (Verschoor, 2012). The revision of the regulatory framework by the act was also geared towards providing guidance for enhanced corporate governance. After its enactment, SOX became the most comprehensive and influential law impacting public corporations and their independent auditors since early 1930s. The legislation mainly focuses on two major segments of investor protection including the responsibility and accountability of Chief Executive Officers and Chief Financial Officers for all financial disclosures and associated controls. The second area is promoting enhanced professionalism and involvement of corporate audit committees.

This act has primarily been…… [Read More]

Communications Which of the Four

Qualified privilege has the same result as absolute privilege, but does not protect statements that can be proven to have been made with malicious intent (Pember, & Calvert, 2005).

The church would argue that they had a qualified privilege to communicate Steve's personal indiscretions due to the fact that they have the right to practice their religion. They will say that the disclosing of personal indiscretions is somehow a religious practice in their church and that everyone must disclose their indiscretions to them so that they can then make these public so that other people can help the person with their problems. They would argue that the statements were important facts to be known in the public interest in the carrying out of their religious practices.

d. Is there a legal difference in disclosing personal indiscretions to other elders, to members of the church, or to members of the public?…… [Read More]

Strategic Planning for Training Companies

" Of these respondents, over 50% of them stated that they lack a disaster recovery plan (Anthes, 1998). However, most of the problems stem from the lack of communication at the corporate level. (Hawkins, et al., 2000).

Business Continuity Plans (BCP) and other forms of strategic planning are no longer a luxury, but a must-have factor and an important element of any organisation's risk management system. Organisations are increasingly dependent upon it systems and infrastructure and eventually subjected to many risks, so business is inherently risky. How long can your organisation afford system downtime? How long does it take to recover a disaster; and, what does it cost? These kinds of questions are the ones that have to be addressed for BCPs. Also important, however, is using strategic planning to look toward the future and determine where a business wants to be at a specific point, so that plans to…… [Read More]

Role of Materiality in Auditing in Advanced Auditing

Accounting (Auditing)

The information that an auditor gathers as he runs analytical procedures in an entity he is auditing and as he gets better acquainted with the organization must be enough in determining materiality and assessing risks. Materiality is very important especially in helping the auditor determine what kind of audit report to be given. The auditor has to make reference to two key issues as regards what areas the financial audit covered. This helps in highlighting risk and materiality. These issues are: the limitation of the liability of the auditor to the significant information given to him and established by him by way of the materiality parameters he has established given his professional capacity and reasoning and his supplying an assurance that is not absolute but reasonable as pertaining to the financial statements' accuracy. The materiality is relative. A given figure or value may be viewed as material in…… [Read More]

Healthcare Financial Management Agency Problems

It may be most appropriate when there is a question of adding a new service or getting rid of a current service, but makes less sense for a department which is expected to continue in service.

Incremental budgeting is a part of the rolling forecast system. If there is a sudden spike in revenue, for example, it may make sense to do an incremental budget to take into account the new variable.

-down budgeting means that the CEO or CFO dictates how much money is present, and allocates it to each department. This has the benefit of control of expenditures, but the drawback that the department managers feel no responsibility to hew to a budget in which they had little or no input.

A s-up: This method starts at the department level and builds to an overall picture. While each department may want to have its needs fulfilled, there needs…… [Read More]

Media in The Work of Being Watched

Media

In "The Work of Being Watched: Interactive Media and the Exploitation of Self-Disclosure," Andrejevic (2002) critically analyzes interactive media in terms of labor economics. Being watched is a form of work, Andrejevic (2002) claims. Because consumers are not typically paid for their services, the relationship between consumer and enterprise is a parasitic one. Enterprise is exploiting consumers by watching their online behavior, tracking that behavior, and tallying that behavior as marketing data. That marketing data has inherent value, which is why large investments are made into online and other forms of high-tech surveillance. If Andrejevic (2002) had his way, each and every consumer would be paid for surfing the Web and even for watching television. Andrejevic's (2002) claim is of course absurd and completely unfeasible. Moreover, Andrejevic (2002) is completely ignoring the potentially positive effects of consumer surveillance. Contrary to what Andrejevic (2002) has to say, consumer surveillance has…… [Read More]

Verbal and Non-Verbal Skills in

" This type of skill or behavior is also closely linked to self-disclosure, genuineness and immediacy.

Central to this skill is the ability to communicate one's thoughts and feelings in a way that is respectful of the other person's feelings and does not denigrate or overtly criticize them in any way.

While there are many skills that can be interpreted as confrontational, it is also possible to present both verbal and non-verbal types of behavior that are confrontational but in a way that promotes and conveys sincere and genuine feelings of interest and openness in the therapeutic relationship. In the use of language this means to convey to the other individual that the apparent attitude of confrontation is really an effort to sincerely and genuinely help and assist. The key words here are assertive, calm and concerned.

One uses language in a way that is serious and calm but also…… [Read More]

Exploitable Weakness in Terrorist Organizations

global stage, what distinguishes Jose Padilla from Timothy McVeigh? Be specific in your response.

The accused terrorist Jose Padilla, otherwise known as Abdullah al-Mujahir was a member of the organized terrorist group al-Qaeda. Like Timothy McVeigh, Padilla was an American. However, while McVeigh was subject to a conventional arrest for his murderous actions, Padilla was held as enemy combatant after being linked to terrorist activities. Both subscribed to radical ideologies. McVeigh was a white supremacist while "Padilla converted to Islam after a prison spell in Florida, and eventually made his way to Afghanistan or Pakistan to make common cause with al-Qaeda" (Karon 2002). Padilla's ties to al-Qaeda are somewhat sketchy, but his affiliations still distinguish him from McVeigh, who was a 'homegrown' terrorist not linked to a specific international group. McVeigh selected a government building as his chosen location to attack but his actions were not viewed as part of…… [Read More]

Welcoming Homosexual Lifestyles at Historically Black Colleges and Universities

Black Colleges Homosexuality

In order to create more egalitarian, prosocial, and productive campus environments, it is necessary to understand attitudes toward homosexuality and homosexual students. Lesbian, gay, bisexual, and transgender (LGBT) students experienced relatively high rates of substance abuse, depression, and stress related to discrimination, difficulties forming social relationships, and low self-esteem (Heck, Flentje & Cochran, 2011). As Kirby (2011) points out, "Having a negative self-concept plays a major role in youth suicides, in how well one does in school, and in how one interacts with society at large." Therefore, the need for a more supportive social environment on college campuses is a pressing one.

Unfortunately, traditionally white universities and historically black universities in the United States have addressed the needs of the LGBT student community differently. Historically black colleges and institutions are defined as "institutions classified as higher education that were chartered prior to 1964 and created with the…… [Read More]

Role of Materiality in Auditing in Advanced Auditing

Auditing; Topic: Materiality in Auditing

With respect to the field of auditing, materiality is a critically important concept addressing the significance of discrepancies, amounts, and transactions. Specific materiality guidelines are required in accounting practices to avoid judgmental (legal) decisions. Materiality is applied for most, if not all, economic decisions, and the topic of materiality is not a new issue. Disclosures in re financial statements have been emphasized by courts in the United Kingdom since the 1800's, whereas materiality initially rose to importance in the United States following 1933's Security act. The significance of the materiality concept and its implications are pertinent to business decisions, as well as for analysis and preparation of financial statements and in order to apply GAAP, generally accepted accounting principles.

For the accounting field, as well as for all fields of management, the concept of materiality is central to decision making. If something is considered to…… [Read More]

Role of Materiality in Auditing in Advanced Auditing

Auditing

We are living in times of continuous change that thrives on information. Information is the cornerstone of the financial construct of organizations. Information and access thereto drives the success of organizations in present times. The way the external world receives the statements of organizations is causal to its perception by individuals and institutions in evaluating it. As such, it is imperative that the architects and designers of this vital information need to pursue diligently highest levels of moral, ethical, and professional standards in preparing it. In providing for the financial and economical framework for such information, services of auditors are simply indispensable. The audited reports of an organization is the basis on which the organization makes its statement of intent public and helps aid the process of decision making and perception about it in the capital and investment markets (Franca & Maria, n.d.).

IMPORTANCE OF MATERIALITY IN AUDITING

"Audire"…… [Read More]

Importance of Communication Skills

.....difficult, facilitating and fostering proper communication in all necessary and needed forms is vital and one must consider culture and gender when it comes to the same

Principles and Barriers to Communication

There are both guidelines and barriers to good communication

Examples include when to say something, why to say something, how to say something and what can get in the way of all of the above

Examples will be given of all of the above

Role of Communication

In self-concept, self-image and self-esteem

How you see yourself impacts how you speak and how you react to others

How you feel you stand compared to the other matters and so does how you perceive that they look at you

Self-Disclosure

Who to disclose things to Must be careful who to disclose things to Must know why someone "needs to know," who they are relative to the situation and so forth…… [Read More]

Accounting for Pensions

Accounting for Postretirement Health Care and Life Insurance Benefits necessitates disclosures regarding an employer's accounting. These include a delineation of the provision of benefits and the groups of employees given coverage, a delineation of the employer's prevailing accounting and financing policies for such benefits and lastly the cost of such benefits acknowledged for the period. In particular, this is effective for the financial statements prepared by organizations for the financial period ending subsequent to December 15, 1984 with respect to postretirement health care and life insurance benefits that are provided not only in the United States but also international nations. Nonetheless, for financial periods prior to June 15, 1985 that lack data and information regarding benefits provided in foreign nations, it is not mandatory to include them (FASB, 2017).

Moreover, the net pension liability or net pension assets have to be included in the financial statements as an asset or…… [Read More]

Obligations Regarding Reporting of the

Though freedom of religion exists, this freedom does not allow people to break the law. In this particular turning the records over to the mother may endanger the safety of the child. In addition the hospital could be held liable if they turn the records over and something happens to the child because it would be considered a decision that was made in bad faith.

There are also federal laws that protect minors as it pertains to matters of reproductive health. These laws are part of the ealth Insurance Portability and Accountability Act (IPAA. Laws containted in this act are designed to allow girls under the age of 18 to have control of their sexual and reproductive health. Under this law teenage girls can receive treatment for STD's and abortions without the consent of their parents. Although this is a federal statute, indivudal states have the right to determine whether…… [Read More]