Tuesday, December 24, 2019
Traditional Belief Of Interracial Marriage - 1674 Words
Traditionally, people have believed that when a person marries outside of their race, they do so as a way to escape from their race, culture, or traditional beliefs. In contrast, popular culture theorizes that interracial marriages are motivated not by a desire to leave behind oneââ¬â¢s heritage, but by love between two people who happen to be of different races. In this paper, I seek to analyze and compare these two perspectives, proposing a theory that combines the two by accounting for a personââ¬â¢s upbringing and beliefs when deciding what their motivation may be. I first analyze the traditional belief of interracial marriage in comparison to the popular culture belief and present my theory combining the two. I then analyze the effect of dominant versus nondominant culture on motivations, and use examples from popular culture to look at the effect a personââ¬â¢s culture and upbringing can have their motivations for marriage. Lastly, I explain how my perspective will aff ect the way I live my life. Interracial marriage has traditionally been viewed as a means of expressing a hatred of oneself, of escaping something in oneââ¬â¢s culture or self that one no longer wants to identify with. Jacki Thompson Rand describes the outcome of this phenomenon in an essay on her experience as the child of an interracial marriage. She explains how her mother married a white man in an effort to make herself more white, and therefore more legitimate: ââ¬Å"My mother s marriage to my father was a racial loveShow MoreRelatedGay Marriage Should Remain Legal in California998 Words à |à 4 Pages(Murphy). Although marriage between same-sex marriages interferes with the traditional purpose of marriage, procreation; gay marriage should remain legal in California because it justifies equality by allowing them to be socially accepted in society, it creates equality economically for taxes and finances, and reiterates that religious beliefs in all faiths should not dictate society. The traditional purpose of a marriage is procreation. Many people fear that same-sex marriages will interfere withRead MoreInterracial Families And Their Family1656 Words à |à 7 Pagesvariations. The traditional family includes a mother and father of the same racial background and their children. While this is the most acceptable type of family dynamic, today there are families that consist of countless different types of deviations. Many children grow up with one parent, gay parents, or with their grandparents. There are also families that consist of two parents that are of different races. Interracial families consist of relatives who are from diverse origins. Interracial familiesRead MoreDifferences Between The And Religious Groups1195 Words à |à 5 Pagesleaving a house in the morning, an individual experiences diversity in each aspects of their life, from their work involvements to their neighborhood associates. We live in a diverse nation, with each individual governed by their personal values and beliefs, while endeavoring to spread synchrony and unity. When it comes to understanding families, society should both emphasize the similarities that exist across ethnoracial and religious groups, and emphasize the differences that give these groups theirRead MoreThe Causes Of Prejudice By Vincent N. Parrillo1209 Words à |à 5 Pageselse. I believe that both Causes of prejudice are important, however in my opinion sociological prejudice can harm not just an individual but certain race or group of people. Therefore, sociological prejudice can be very damaging because these are beliefs that have been passed down from generation to generation in a form of a discrimination, and stereotypical behavior. Discriminating behaviors can affect every single race. However, African Americans have been the targeted group for generations,Read MoreGay Marriage Should Be Legal989 Words à |à 4 PagesLGBT community, I believe that gay marriage should be legalized in all states. Denmark was the first country to grant legal domestic partnership of gay couples in the late 1980s. Shortly after this decision in Denmark, other European countries began to do the same. When I was younger I lived in the Netherlands for about two years, and in 2001 it became the first country to allow same-sex marriage. Currently, fifteen countries have legally recognized same-sex marriage. In the United States, the fourteenthRead MoreExaming the Interracial Marriage of Othello and Desdemona Essay1105 Words à |à 5 PagesCenturies ago in Elizabethan England there were many traditions about marriage and the treatment of women. One strong tradition of these times was the practice of marriage between races. Interracial marriages were considered extremely taboo. (High Beam). In this era marriages were arranged by the parents with strong help from the local church. The individuals had little choice as to who they would marry. (Elizabethan England Life). Yet another example of these traditions was the respectable treatmentRead MoreLaw, Business, And Society : Writing Assignment1601 Words à |à 7 Pagessame-sex marriage were constitutional and if states had to lawfully recognize marriages performed in other states. In a narrow vote of 5-4, the majority ruled that the Due Process Clause and the Equal Protection Clause of the Fourteenth Amendment guarantee the right to marry for same-sex couples as one of the Constitutionââ¬â¢s fundamental liberties. In this paper, I will be discussing the criticisms that Chief Justice Roberts makes against majority opinion, my agreement with his views of marriage as aRead MoreAmy And Lin Have Recently Become Friends After Working1059 Words à |à 5 PagesTo be honest, I was pretty against legalizing same-sex marriage. LIN: Oh? I was ecstatic when the Supreme Court legalized same-sex marriage in every state. Personally, I viewed it as our country finally taking a step forward in expanding equality. If you donââ¬â¢t mind me asking why are you so against LGBTQ rights and same-sex marriage? AMY: Itââ¬â¢s just wrong, donââ¬â¢t you think? It completely goes against my and many other peopleââ¬â¢s religious beliefs too. LIN: Before we fully go into this argument, I justRead MoreThe Fight For Black Civil Rights1248 Words à |à 5 Pages in reference to interracial matrimony during the fight for black civil rights in America is unfortunately once again significant, however this time in reference to marriage equality in Australia. The failure of the law to allow all couples regardless of sex to marry, and furthermore refusal to acknowledge marriages conducted overseas, is a disgrace to the nation supposedly know as accepting of difference and intolerant to discrimination. Among innumerable reasons why marriage equality should beRead MoreChristian Churches and Marriage Equality1304 Words à |à 6 PagesIn America, marriage is generally regarded as a constant, never changing commitment that has stood firm throughout the ages. However, this image is perhaps more distorted than most realize. In reality, marriage has evolved through the years, mostly for the better, but occasionally it takes a turn for the worse. The first records we have of marriage are from the Bible. Sometime before 500 BC, Abraham was married his half-sister, Sarah. To gain riches and political power, he forced her to sleep with
Monday, December 16, 2019
Blaw Free Essays
Blaw Free Essays string(50) " revoke the offer before Carol accepts the offer\." 1. a. b. We will write a custom essay sample on Blaw or any similar topic only for you Order Now c. d. 2. a. b. c. d. 3. a. b. c. d. 4. a. b. c. d. 5. a. b. c. d. Mark intentionally pushes Don. Don falls to the ground and breaks his arm. Mark is liable for the injury only if Mark did not intend to break Donââ¬â¢s arm. only if Mark had a bad motive for pushing Don. only if Mark intended to break Donââ¬â¢s arm. if Mark intended to push Don. Jill accuses of Ken of committing an assault. A person commits an assault if he or she creates in another an apprehension or fear of future harm. immediate harm. past harm past, present, or future harm. Alan writes Beth a private letter falsely accusing her of stealing office supplies from their employer, Consolidated Industries, Inc. This is defamation, but not libel or slander. libel. slander. none of the above. Joe is a used-car salesperson. Joe commits fraud if, to make a sale, he represents as a fact something he knows is untrue. states an opinion concerning something about which he knows nothing. uses puffery, or sellerââ¬â¢s talk. all of the above. As a joke, Adam takes Bethââ¬â¢s business law book and hides it so that Beth cannot find it during the week before the exam. Adam may have committed conversion. infliction of emotional distress. placing a person in a false light. trespass to personal property. 6. If a person breaches a duty of care and another person suffers an injury, the breach must have caused the harm for liability to result. 7. In many states, the plaintiffââ¬â¢s negligence is a defense that may be raised in a negligence suit. 8. Negligence per se may occur on the violation of a statute. 9. Kelly is injured when she slips and falls on Leeââ¬â¢s sidewalk. To determine whether Lee owed a duty of care to Kelly, Lee is subject to the standard of realistic person. a reasonable person. a recognizable person. a reliable person. a. b. c. d. 10. a. b. c. d. 11. a. b. c. d. Lana hires Mike, an architect, to design a warehouse. Lana is dissatisfied with the look of the new building and sues Mike, alleging negligence. Mike can successfully defend against the suit by proving that he is not familiar with every principle of art. his design is as attractive as an ordinary personââ¬â¢s. Lana could not have designed a more attractive building. Lana was not injured in any way. Ira is injured when he slips and falls in Jolly Breakfast Cafe. Ira files a suit against Jolly for $50,000. If Ira is 20 percent at fault and Jolly is 80 percent, under a contributory negligence doctrine, Ira would recover $0. $25,000. $40,000. $50,000. 12. a. b. c. d. Frank is injured when he slips and falls in Gailââ¬â¢s Harbor Tour Boat. Frank files a suit against Gailââ¬â¢s for $50,000. If Frank is 20 percent at fault and Gailââ¬â¢s is 80 percent, under Texas rule of comparative negligence principles, Frank would recover $0. $25,000. $40,000. $50,000. 13. Under the objective theory of contracts, the intention to enter into a contract is judged by outward, objective facts as nterpreted by a reasonable person. 14. A contract can be created only when an offer is accepted by the offereeââ¬â¢s performance. 15. An express contract must be in writing. 16. Owen claims that Paula breached their contract. Paula asserts that they had no contract. In deciding whether a contract was formed, a court would not look at the circumstances surroundi ng the alleged contract. the partiesââ¬â¢ conduct at the time of the alleged contract. the partiesââ¬â¢ statements at the time of the alleged contract. the partiesââ¬â¢ subjective beliefs at the time of the alleged contract. a. b. c. d. 17. a. b. c. d. Jill offers to pay Ken $500 if he jogs across the Golden Gate Bridge. Ken can accept the offer only by jogging across the bridge. If Ken jogs across the bridge, he and Jill will have formed a bilateral contract. a moral obligation. a social contract. a unilateral contract. 18. b. c. d. Which contracts do not arise from a mutual agreement but are imposed by a court to avoid unjust enrichment? a. Express contracts Implied contracts Quasi contracts Unilateral contracts 19. If an ad to sell a single item gets more than one acceptance, the offeror must sell the item to each party who accepted or be liable for breach of contract. 0. An auction with reserve is one in which the seller cannot withdraw the goods at any time before the auctioneer closes the sale. 21. If an acceptance materially changes an offer, the acceptance may be held to implicitly reject the offer. 22. Janet tries to start her car with no success. She yells in desperation that she would sell the car to anyone for $100. Bil l, a passerby, hands Janet $100. Billââ¬â¢s act constitutes a valid acceptance. constitutes a valid acceptance only if Janet and Bill already know each other. does not constitute a valid acceptance, because $100 is not be a fair price for the car. oes not constitute a valid acceptance, because Janet does not seriously intend to sell the car. a. b. c. d. 23. a. b. c. d. Sam announces that he plans to sell his business at a price below its market value. Tina gives Sam a check for the stated amount. Sam is bound to sell his business to Tina. may refuse to accept the check, because he only expressed an intent to do something in the future. may refuse to accept the check, because he only expressed an opinion as to the worth of the business. may refuse to accept the check, because he only expressed a willingness to discuss a possibility of entering into a contract. 4. a. b. c. d. Bob offers to sell Carol his computer but conditions the sale on Carol accepting the offer by May 1. Bob ma y revoke the offer before Carol accepts the offer. You read "Blaw" in category "Essay examples" before May 1, whether or not Carol has accepted the offer. only after Carol accepts the offer. only after May 1. Chapter 6 ââ¬â Intentional torts The following are the answers to 2 questions which can be found in the questions following chapter 6 of the text. 6-3A. (Chapter 6ââ¬âPages 128ââ¬â131) (a) Gerrit committed two types of trespass: a trespass on ABCââ¬â¢s land and a trespass of ABCââ¬â¢s personal property, called a tort of conversion. ABC must establish Gerrit as a trespasser before rights, duties, and liabilities under trespass law apply. A person can be expressly established as a trespasser by notice, such as a sign, or impliedly, such as by entering the premises to commit an illegal act. When Gerrit first entered the premises, he was not a trespasser. When Steward ordered him off the premises, ABC established Gerrit as a trespasser. When Gerrit took ABCââ¬â¢s tools without consent or privilege, he denied ABC its right of exclusive possession and use of its personal property. This created a trespass of personal property and a conversion. ABC can legally force Gerrit to return the tools or be liable for any damages or loss, or both. The claim of back wages owed does not entitle Gerrit to take the tools in payment. Gerrit would have to reà ¬duce his claim to judgment and then, if unsatisfied, execute on that judgment by proper levy on ABCââ¬â¢s nonexempt property. (b) If Gerrit is established as a trespasser, ABC has the privilege of removing him through the use of reasonable force without liability for assault and battery. As long as the mechanics used reasonable force, neither they nor ABC as employer can be held lià ¬able. -4A. (Chapter 6ââ¬âPages 126ââ¬â127) Chandler might recover damages from Mulcahey for the commission of wrongful interference with a contractual relationship. A corporate officer can be held liable for interference with the contracts of his or her employer if he or she wrongfully and intentionally interferes with an employeeââ¬â¢s contract right against the employer. In this proble m, Mulcahey willfully, intentionally, and purposefully misrepresented facts to Gingras. Mulcahey did not give advice honestly in good faith, but acted in bad faith to further his personal interests. The information that Mulcahey provided to Gingras was false, and Mulcahey had been given charge of the credit department on Chandlerââ¬â¢s dismissal. Chapter 7 ââ¬â Negligence and Strict Liability Discussion questions: 1. In which of the following situations will the acting party be liable for the tort of negligence? Explain fully. a. Shannon goes to the golf course on Sunday morning, eager to try out a new set of golf clubs she has just purchased. As she tees off on the first hole, the head of her club flies off and injures a nearby golfer. b. Shannon goes to the golf course on Sunday morning. While she is teeing off at the eleventh hole, her golf ball veers off toward a roadway next to the golf course and shatters the windshield of a car. c. Shannonââ¬â¢s physician gives her some pain medication and tells her not to drive after she takes it, as the medication induces drowsiness. In spite of the doctorââ¬â¢s warning, Shannon decides to drive to the store while on the medication. Owing to her lack of alertness, she fails to stop at a traffic light and crashes into another vehicle, causing a passenger in that vehicle to be injured. Answer: The correct answer is (c). The Restatement (Second) of Torts defines negligence as ââ¬Å"conduct that falls below the standard established by law for the protection of others against unreasonable risk of harm. â⬠The standard established by law is that of a reasonable person acting with due care in the circumstances. Shannon was well aware that the medication she took would make her drowsy, and her failure to observe due care (that is, refrain from driving) under the circumstances was negligent. The answer is not (a) because Shannon had no reason to believe the golf club was defective, and she could not have prevented the injury by the exercise of due care. The answer is not (b) because thereââ¬â¢s no indication that Shannon failed to exercise due care when she teed. The risk of a golf ball veering off is a risk inherent to the game of golf, but the presence of a risk is not enough to establish negligence. It must be shown that the defendant failed to exercise reasonable care in regard to that risk. 2. Ruth carelessly parks her car on a steep hill, leaving the car in neutral and failing to engage the parking brake. The car rolls down the hill and knocks down an electric line. The sparks from the broken line ignite a grass fire. The fire spreads until it reaches a barn one mile away. The barn houses dynamite, and the burning barn explodes, causing part of the roof to fall on and injure a passing motorist, Jim. Can Jim recover damages from Ruth? Why or why not? Answer: There is no question that Ruthââ¬â¢s actions breached the duty of reasonable care necessary to park a car on the hill. Furthermore, there is little doubt that Jim has been injured by a roof falling on him and not through his own negligence. Therefore, Jimââ¬â¢s major task in defense will be connecting Ruthââ¬â¢s breach of duty to his injury. The issue of foreseeability becomes a test of proximate cause, the connection needed for Jimââ¬â¢s recovery for damages. In other words, Jim must show that the chain of events was a foreseeable result of Ruthââ¬â¢s carelessness. Chapter 10 ââ¬â Introduction to Contract Discussion questions 1. Suppose that Everett McCleskey, a local businessperson, is a good friend of Al Miller, the owner of a local candy store. Every day on his lunch hour, McCleskey goes into Millerââ¬â¢s candy store and spends about five minutes looking at the candy. After examining Millerââ¬â¢s candy and talking with Miller, McCleskey usually buys one or two candy bars. One afternoon, McCleskey goes into Millerââ¬â¢s candy shop, looks at the candy, and picks up a $1 candy bar. Seeing that Miller is very busy, he catches Millerââ¬â¢s eye, waves the candy bar at Miller without saying a word, and walks out. Is there a contract? If so, classify it within the categories presented in this chapter. Answer: The facts presented here indicate the presence of all the elements necessary for a valid contract. There are a serious offer and acceptance, consideration is exchanged (a candy bar for $1), both parties have capacity, the selling of the candy is legal, and there is no particular form required for this type of contract. Thus, a contract exists and for the reasons given here is classified as valid, enforceable, and informal. In addition, this is a classic case of an implied in fact contract. There is no explicit agreement between the parties. Rather, an agreement is implied by McCleskeyââ¬â¢s action of waving the candy bar and by his past conduct. By his conduct McCleskey is telling Miller that because the store is crowded, he will pay for the candy bar later. The contract is also bilateral (as opposed to unilateral), because Miller impliedly promises to sell the candy bar to McCleskey in exchange for McCleskeyââ¬â¢s implied promise to pay. The contract is partially executory, as McCleskey has engaged to pay for the candy bar in the future. Because the ontract is for a legal purpose, both parties have capacity, and reality of consent is not an issue, the contract is neither voidable nor void. 2. Janine was hospitalized with severe abdominal pain and placed in an intensive care unit. Her doctor told the hospital personnel to order around-the-clock nursing care for Janine. At the hospitalââ¬â¢s re quest, a nursing services firm, Nursing Services Unlimited, provided two weeks of in-hospital care and, after Janine was sent home, an additional two weeks of at-home care. During the at-home period of care, Janine was fully aware that she was receiving the benefit of the nursing services. Nursing Services later billed Janine $4,000 for the nursing care, but Janine refused to pay on the ground that she had never contracted for the services, either orally or in writing. In view of the fact that no express contract was ever formed, can Nursing Services recover the $4,000 from Janine? If so, under what legal theory? Discuss. Answer: If Janine were unconscious or otherwise incapable of agreeing to a contract while she was in the hospital, as presumably she was in the situation described in this problem, she would not have been able to contract for the nursing services that she received. She did obtain a substantial benefit from the provision of those services, however. In this situation, to prevent Nursing Services from recovering from Janine for the services it provided would, in effect, unjustly enrich Janine at the expense of Nursing Services. To prevent injustice, in this and similar cases the law may impose a ââ¬Å"fictitiousâ⬠or impliedin-law contract on the parties. Under this implied contract (called a quasi contract), Nursing Services would be able to recover the value of the services that it provided. If Janine were aware of the provision of services after she was sent home and could reasonably have efused those services, Nursing Services could recover for those services under an implied-infact contract. Under this type of contract, the conduct of the parties creates and defines the terms. Thus, in Janineââ¬â¢s case, Nursing Services should be able to recover the value of its inhospital (emergency) services to Janine, as well as for the value of the at-home care. 3. Atencio is confined to his bed. He calls a friend who lives across the street and offers to sell her his watch next week for $100. If his friend wishes to accept, she is to put a red piece of paper in her front window. The next morning, she places a red piece of paper in her front window. Has a bilateral or a unilateral contract been formed? Explain. Answer: A bilateral contract is formed. To be accepted, Atencioââ¬â¢s offer required only a promise of payment, not actual payment. His neighborââ¬â¢s acceptance was the act of placing a red piece of paper in her front window. In a unilateral contract, a promise is made, on the condition that the other party do a particular act. The performance of the act in question constitutes an acceptance if such performance results in the contract ecoming executed (fully performed by the offeree). But here, the actual performance of payment is to take place at a later date. There is no unilateral contract. Chapter 11 ââ¬â Agreement Discussion questions: 1. Ball writes Sullivan and inquires how much Sullivan is asking for a specific forty-acre tract of land Sullivan owns. In a letter received by Ball, Sullivan states, ââ¬Å"I will not take less than $60, 000 for the forty-acre tract as specified. â⬠Ball immediately sends Sullivan a telegram stating, ââ¬Å"I accept your offer for $60,000 for the forty-acre tract as specified. Discuss whether Ball can hold Sullivan to a contract for sale of the land. Answer: For an offer to exist, the offeror must show a definite intention to make and be bound by the offer. Invitations to trade or negotiate or mere statements of intentions to enter into a con-tract upon further bargaining do not constitute offers but are instead preliminary negotiations. Thus, any attempted acceptance would not bind the parties to a contract as there is no offer in existence to be accepted. Sullivan stated only a price from which to bar-gain further, not an intention of a definite commitment to sell at $60,000. There is no con-tract between Sullivan and Ball. 2. Sachs, operating a sole proprietorship, has a large piece of used farm equipment for sale. He offers to sell the equipment to Barry for $10,000. Discuss the legal effects of the following events on the offer: a. Sachs dies prior to Barryââ¬â¢s acceptance, and at the time he accepts, Barry is unaware of Sachsââ¬â¢s death. b. The night before Barry accepts, fire destroys the equipment. c. Barry pays $100 for a thirty-day option to purchase the equipment. During this period, Sachs dies, and later Barry accepts the offer, knowing of Sachsââ¬â¢s death. d. Barry pays $100 for a thirty-day option to purchase the equipment. During this period, Barry dies, and Barryââ¬â¢s estate accepts Sachsââ¬â¢s offer within the stipulated time period. Answer: (a) Death of either the offeror or the offeree prior to acceptance automatically terminates a revocable offer. The basic legal reason is that the offer is personal to the parties and cannot be passed on to others, not even to the estate of the deceased. This rule applies even if the other party is unaware of the death. Thus, Sachsââ¬â¢s offer terminates upon Sachsââ¬â¢s death, and Barryââ¬â¢s later acceptance does not constitute a ontract. (b) An offer is automatically terminated by the destruction of the specific subject matter of the offer prior to acceptance. Thus, Barryââ¬â¢s acceptance after the fire does not constitute a contract. (c) When the offer is irrevocable, under an option contract, death of the offeror does not terminate the option contract, and the offeree can ac cept the offer to sell the equipment, binding the offerorââ¬â¢s estate to performance. Performance is not personal to Sachs, as the estate can transfer title to the equipment. Knowledge of the death is immaterial to the ffereeââ¬â¢s right of acceptance. Thus, Barry can hold Sachsââ¬â¢s estate to a contract for the purchase of the equipment. (d) When the offer is irrevocable, under an option contract, death of the offeree also does not terminate the offer. Because the option is a separate contract, the contract survives and passes to the offereeââ¬â¢s estate, which can exercise the option by acceptance within the option period. Thus acceptance by Barryââ¬â¢s estate binds Sachs to a contract for the sale of the equipment. 3. On Thursday, Dennis mailed a letter to Tanyaââ¬â¢s office offering to sell his car to her for $3,000. On Saturday, having changed his mind, Dennis sent a fax to Tanyaââ¬â¢s office revoking his offer. Tanya did not go to her office over the weekend and thus did not learn about the revocation until Monday morning, just a few minutes after she had mailed a letter of acceptance to Dennis. When Tanya demanded that Dennis sell his car to her as promised, Dennis claimed that no contract existed because he had revoked his offer prior to Tanyaââ¬â¢s acceptance. Is Dennis correct? Explain. Answer: Yes. For a revocation to be effective, it must be received by the offeree. In this case, because Tanya received Dennisââ¬â¢s revocation before her acceptance (it had been received via fax by her office, which is the place she had authorized as the place for such communications to be sentââ¬âsee the Restatement (Second) of Contracts), Section 68), the offer was effectively revoked. Tanyaââ¬â¢s acceptance is not valid (although an acceptance becomes effective on dispatch, under the mailbox rule, when sent by authorized means). Objective question answers 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. D B D A D T T T B D A C T F F D D C F F T D B A How to cite Blaw, Essay examples
Sunday, December 8, 2019
Impairments Of Auditor Independence During ââ¬Myassignmenthelp.Com
Question: Discuss About The Impairments Of Auditor Independence During? Answer: Introducation In the question it has been said that Katrina Ng who holds the designation of the senior accounts manager from Jenkins Ltd has fallen sick and due to that there is a requirement of a replacement for the upcoming next four months and for this a replacement has been asked from Thornleigh Accountants. The replacement accountant that Thornleigh Accountants provided is a person named Ellen Davis and she had finished her tenure of being substitute accountant in the mid of May. Now the responsibility of conducting audit in Jenkins Ltd has been given to Thornleigh Accountants and Ellen Davis is intended to be a part of the audit team. The particular category of threat to independence under which the situation falls is Self-review threat (Tepalagul and Lin 2015). It is a self-review threat because she is already a member of Thornleigh Ltd and within this tenure she has been a part of Jenkins Ltd as a replacement of a senior accounts manager and now she will also be a part of the audit team th at will conduct audit of Jenkins Ltd. Therefore it is observed that one of the members of the audit team has been an employee of the client company and the job role or the position that he or she has been in can very easily manipulate or influence the financial matters to be assessed, thus it is a self-review threat. The condition mentioned in this question is that the Audit Manager of Dargin Associates Accountants has just received the accounts from Winmalee Ltd and has found out that the firm has taken an optimistic approach to the valuation of development expenditure capitalized in intangible assets. It has also been noted that the companys performance in terms of profit is directly related to senior staff bonus and that Winmalee have provided copies of details taken from various accounting standards which have also been prepared with a sympathetic approach for the valuation of the assets. As per the settings or the background of the case the category of threat under which this particular case study falls is familiarity or relationships threat (Blay and Geiger 2013). In simpler terms a familiarity or relationships threat is by definition a threat which is imposed when the auditor has business relationship or close family relation with the customer or client firm. Now in this situation the act of leniency while checking the financial statements that is while conducting audit of Winmalee may arise due to the fact that the firm has opted for a sympathetic approach for the valuation of bonus of senior staff as it is directly dependant on total revenue, thus this may lead to a relationship threat on the basis of emotional terms (Carson et al., 2012). The case study that is mentioned in this particular question is that a certain chocolate company is interested in carrying out its audit by a particular audit firm and if agreed to carry out the audit then the audit firm will also receive an invitation to visit the second chocolate shop where in defective chocolates are sold at a considerable discounted price. The condition will surely fall under self-interest threat of the threat to independence category. This is because if the audit firm refuses to cooperate or adhere to the unethical practices executed by the chocolate company in its second chocolate shop then the company may cancel the deal given to the auditing firm of carrying out audit of the financial statements of the chocolate company. Therefore the auditing firm is in the fear of losing upon a legible client (DeFond and Zhang 2014). The condition mentioned in this question is that a certain travelling company named Expert Travel Company presently is in the need of changing the auditor current appointed auditor as they require an auditor who is flexible in terms of checking the financial statements of the company and also flexible with the accounting standards used. This is the reason the management wants a final answer from the current auditor. As per the conditions of the case study it will definitely fall under the category of self-interest threat as it is clear from the case study that the auditor has financial interest in the client. In clearer terms there are high chances that the current auditor will succumb to the unethical proposals forwarded by the company as he or she has financial interests, thus it is a self-interest threat (Koch, Weber and Wstemann 2012). The case study as described in the question depicts a situation when executing the audit practices of Elmtree, it is found out that a senior member of the audit team, Elaine Ong is engaged to James Bing, a senior accountant at Elmtree. Thus it is very clear from the data provided that this case will fall under the category of familiarity threat as a member of the audit team has close family in the organization of the client. The result of such a close relationship might lead to influencing or manipulating the financial matter to be audited. Therefore it is a familiarity threat (Dhaliwal et al., 2015). The backdrop of the case study as mentioned in the question is that an auditing firm, MCM Accountants will execute the audit of Rangers Ltd. Further it is known that a senior auditor appointed in the audit team, Diane Polo plays softball with Elise Lift, the senior accountant and several staff members of Rangers Ltd. As no details have been provided about the fact whether Diane Polo and Elise Lift and other staff members of Rangers Ltd are a mere acquaintance or have known each other for long. If they are merely acquainted with each other then it will pose no threat but if they know each other for a long time then that is if a long association exists then it will fall under familiarity threat (Dart and Chandler 2013) References Blay, A.D. and Geiger, M.A., 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions. Contemporary Accounting Research, 30(2), pp.579-606. Carson, E., Fargher, N.L., Geiger, M.A., Lennox, C.S., Raghunandan, K. and Willekens, M., 2012. Audit reporting for going-concern uncertainty: A research synthesis. Auditing: A Journal of Practice Theory, 32(sp1), pp.353-384. Dart, E. and Chandler, R., 2013. Client employment of previous auditors: shareholders views on auditor independence. Accounting and Business Research, 43(3), pp.205-224. DeFond, M. and Zhang, J., 2014. A review of archival auditing research. Journal of Accounting and Economics, 58(2), pp.275-326. Dhaliwal, D.S., Lamoreaux, P.T., Lennox, C.S. and Mauler, L.M., 2015. Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the Post?SOX Period. Contemporary Accounting Research, 32(2), pp.575-607. Knechel, W.R. and Salterio, S.E., 2016. Auditing: Assurance and risk. Taylor Francis. Koch, C., Weber, M. and Wstemann, J., 2012. Can auditors be independent? experimental evidence on the effects of client type. European Accounting Review, 21(4), pp.797-823. Tepalagul, N. and Lin, L., 2015. Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing Finance, 30(1), pp.10
Sunday, December 1, 2019
OCD Disease Essays - Psychiatric Diagnosis, Abnormal Psychology
OCD Disease It was 9:30 a.m., and Nancy, a 36-year-old attorney, had arrived late for work again. Nancy knew she needed to catch up on her legal assignments, but a familiar worry nagged at her. No matter how hard she tried, Nancy could not dislodge the thought that she had left a pot burning on the stove. The image of her home engulfed in flames was so vivid she could almost smell the smoke. Nancy tried to shut the thought out of her mind, reassuring herself that she had turned the gas jet off. But even remembering her hand touching the cool stove burner-a precaution she took whenever she left the house-still left her wondering whether she had checked carefully enough. The pot and stove were not all that had been on Nancy's mind that morning. For Nancy, leaving the house entailed a time-consuming routine designed to ensure that no major or minor disaster-such as a fire, burglary, or household flood-would strike while she was away. Like a pilot preparing for take-off, she would spend more than an hour checking and rechecking that all appliances were turned off, all water faucets shut, all windows closed, and the doors to the house securely locked. Except for necessities such as work, Nancy avoided going out because it meant performing this arduous routine. But even these measures were not enough to keep her from worrying. A few weeks earlier, Nancy had hit on the idea of documenting that everything was safe before she left home. Now, sitting at her desk, she pulled a completed checklist from her purse and reviewed it to see if the "stove and oven" item and been marked off. At first, she felt relieved to see that it was. But then a new thought struck: What if this wasn't today's checklist? Panic overtook reason. Nancy dialed the local fire department and asked that truck be sent to investigate a fire at her house. (Goodman, 1994, pp 103, 104) The first modern description of OCD was provided in 1838 by Jean-Etienne Dominique Esquirol, a French psychiatrist. Esquirol called the disorder the folie de doute, or doubting madness, and suspected it was rooted in a physical problem in the brain. During much of the 1900's, psychoanalytic theories dominated the study of OCD. Many psychoanalytic theorists believed OCD originated from conflicts early in a child's development over such issues as toilet training. (Goldman, 1994, p.104) Researchers theorize that an antibody may actually cause OCD. The antibody called D8/17, is produced to fight streptococcus bacterium that causes rheumatic fever. However D8/17 may attack healthy cells in the brain's basal ganglia region, which helps control basic movement sequences, such as walking or eating. (Klobuchar, 1998, p.266) The obsessions or compulsions must cause marked distress, be time consuming (take more than 1 hour per day), or significantly interfere with the individual's normal routine, occupational functioning, or usual social activities or relationships with others. Obsessions or compulsions can displace useful and satisfying behavior and can be highly disruptive to overall functioning. Because obsessive intrusions can be distracting, they frequently result in inefficient performance of cognitive tasks that require concentration, such as reading or computation. In addition, many individuals avoid objects or situations that provoke obsessions or compulsions. Such avoidance can become extensive and can severely restrict general functioning. (Diagnostic and Statistical Manual of Mental Disorders, 1994). Symptoms of OCD include repetitive, ritualized behavior, such as counting, hoarding objects, or handwashing; obsessive fear of threats, such as germs; or a fear of committing violent acts. (Klobuchar 266) The American Psychiatric Association classifies OCD as an anxiety disorder. People with OCD suffer from persistent and disturbing thoughts, images, or impulses, called obsessions. They relieve the anxiety caused by their obsessions through compulsions-repeated behaviors that they feel driven to perform. (Goodman, 1994, p.104) The DSM-IV defines obsessions as recurrent thoughts, images, or impulses that are anxiety-provoking and are perceived as intrusive or senseless. (Gragg & Francis, 1996, p.1) The intrusive and inappropriate quality of the obsessions has been referred to as "ego-dystonic." This refers to the individual's sense that the content of the obsession is alien, not within his or her own control, and not the kind of thought that he or she would expect to have. However, the individual is able to recognize that the obsessions are the product of his or her own mind and are not imposed form without (as in thought insertion). (Diagnostic and Statistical Manual of Mental Disorders, 1994). Obsessions typically fall within seven major categories. i.e. Contamination obsessions, which typically involve excessive concerns about germs, disease, and cleanliness.
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