Sarbanes-Oxley Act Article Essay Essay Example

Sarbanes-Oxley Act Article Essay Essay Section 404 of the Sarbanes-Oxley ActThis article reappraisal is on the article written by David S. Addington called â€Å"Congress Should Repeal or Fix Section 404 of the Sarbanes-Oxley Act to Help Create Jobs. † The Heritage Foundation published the article on September 30 2013. In the article. the writer addresses concerns among companies remaining in conformity with Section 404 of the Sarbanes-Oxley Act. The writer indicates that subdivision 404 of the Sarbanes-Oxley act has caused a fiscal load on companies. Companies spend a big sum of money to remain in conformity with the ordinances on subdivision 404 of the Sarbanes-Oxley Act. Furthermore. companies could utilize the money spent on scrutinizing fiscal records to put in more concern lines and make more occupations ( Additon. 2011 ) . We will write a custom essay sample on Sarbanes-Oxley Act Article Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Sarbanes-Oxley Act Article Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Sarbanes-Oxley Act Article Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Section 404 of the Sarbanes-Oxley Act requires companies to include a statement of the duty of the company direction for â€Å"establishing and keeping an equal internal control construction and processs for fiscal reporting† along with their study filed with the Securities and Exchange Commission ( SEC ) . The one-year study must include an appraisal of the effectivity of the company’s internal control construction and processs for fiscal coverage. followed by holding a registered public accounting house â€Å"attest on. and study on the appraisal made by the direction. † This facet of the statute law requires companies to document of import fiscal paperss along with the reappraisal from the certified public accounting house ; it requires enormous attempt and big sums of money for companies to follow with this facet of the Sarbanes-Oxley Act ( Additon. 2011 ) . The writer indicates that companies can utilize the money spent by companies to remain in conformity o n other concerns lines ; making more occupation chances and profiting the economic system. The writer demands that Congress should analyze whether subdivision 404 is needed. and if so. how to cut its dearly-won load on concerns. Modifying or revoking subdivision 404 of the Sarbanes-Oxley Act can liberate concerns to excite the economic system ( Additon. 2011 ) . Businesses must remain in conformity with the jurisprudence to run expeditiously at all times. Companies should remain in conformity to acquire the assurance and trust from investors. The 2012 Sarbanes-Oxley Compliance Survey listed where companies stand on reexamining cost. clip. attempts. processes to remain in conformity with the ordinances. Approximately 35 % of midsize organisations spend from $ 100. 000 to $ 500. 000 yearly. and about 80 % spend $ 1 million or less. By twelvemonth four of Sarbanes-Oxley conformity. most organisation are passing $ 100. 000 to $ 500. 000 yearly ( 2012 Sarbanes-Oxley Compliance Survey ) ; this is comparatively a little sum of money compared the entire sum the company really makes. The Sarbanes-Oxley act protects the populace from unethical behaviour by companies. If the authorities does non keep companies accountable for their funding. it will take to unconfident investors in the market ; if the populace is non puting in concerns the economic system will non be better. The award the company pays to remain in conformity with the Sarbanes-Oxley Act is at the right monetary value. accomplishing trust. and assurance from the popula ce. MentionsDavid S. Addington â€Å"Congress Should Repeal or Fix Section 404 of the Sarbanes-Oxley Act to Help Create Jobs. † The Heritage Foundation. September 30. 2011. Web. Retrieved from: hypertext transfer protocol: //www. heritage. org/research/reports/2011/09/congress-should-repeal-or-fix-section-404-of-the-sarbanes-oxley-act-to-help-create-jobs 2012 Sarbanes-Oxley Compliance Survey. Retrieved from: hypertext transfer protocol: //www. protiviti. com/en-US/Documents/Surveys/2012-SOX-Compliance-Survey-Protiviti. pdf

Government Cover-ups essays

Government Cover-ups essays September 11 was a day of complete terror and tragedy. Muslim radicals murdered over 3000 innocent civilians in a surprise attack that completely destroyed the World Trade Center and part of the Pentagon. This is what supposedly happened on 9/11, but more took place that what meets the eye. The US government took part in the bombings in some way. Their reason: money, war, and taking away our freedom through the Patriot Act. This will be shone backed by widely available evidence found in books, interviews, and on the internet. Many people believe that the World Trade Center (WTC) attacks were a complete surprise to the American government. For over a year the government has been telling the public that there were no warnings and there was no way to stop the bombings. But what if the government were lying the whole time? What if the government had warnings of an attack but refused to investigate them? In the days after September 11, Bush administration officials repeatedly characterized the suicide hijackings as a sneak attack for which there had been no warning(Martin, Moussaoui). This statement implies: If the government had known about the bombings they would have stopped the disaster. To the contrary, could this claim by the government actually be a cover-up for what really happened on September 11? Government claims of a surprise attack were later exposed as lies by newspapers and magazines that gave proof of advanced warnings. The governments of at least four countries-Germany, Egypt, Russia and Israel-gave specific warnings to the US of an impending terrorist attack in the months preceding September 11. These alerts, while fragmentary, not only combined to foretell the scale of the attack and its main target, but also indicated that hijacked commercial aircraft would be the weapon of choice (Martin, US government alerted). According to an article in one of the major daily n...

An Homage Of Pina Bausch

ï » ¿ Review: Pina This homage of Pina Bausch was a truly enticing spectacle. Wim Wenders assembled a cohesive tribute to the life and work of this spectacular choreographer, showcasing several astounding performances. Pina exemplified how dance is considered a great performance art, and her legacy is well represented in this documentary. While watching the performances, one of the most influential aspects of the production was the convergence of music and movement. It contributed to the overall mood and played a tremendous role in shaping the audience’s conception of the overall piece. I particularly enjoyed the ensemble of dancers and music in The Rite of Spring. In this dance, the music reinforced the drab, overworked, and distraught individuals. Each group, composed of males and females, moved to its own beat until the groups would converge and move as one. This dance displayed Pina’s pure creativity and genius. The most challenging aspect of the piece for me, had to be the intention and meaning behind the city dances. The dance was beautiful in the light of the background of mundane metropolis, but the dancer evoked a feeling of self-deprecating discontent. Her garments, emotions, and physicality screamed of utter misery. The only way I believe I could describe the dance would be to call the performance, an urban catastrophe. Not to contend that the performance was chaotic, but to suggest the oddity of the juxtaposition of the background and subject. Specifically, the dance on the train car did not make a bit of sense; cardboard ears, shrouded faces, and mechanical screeches became far too complex and downright confusing. I think that these performances offer a statement about the beauty of choreography and movement that can be experienced in any type of setting, yet it was difficult to follow. If I had the pleasure of interviewing the choreographer, I would ask about the inner motivations for her work. Much of what she has created had never been seen before i n the world of dance, so her ideas must stem from some diverse background. As I watched Contact Place, I was struck by the exhibition of beauty. This piece was much more vibrant than its predecessors, incorporating color to the set and costumes. The dancers modeled their hair, teeth, nails, hips, and outfits to display their conventionalized beauty. I wish to know where the ideas for this performance originated. I was very glad to be exposed to the collected works of Pina. Her contributions to the world of performance art are insurmountable, and her legacy will endure for many years to come. My hope is that her ideas displayed in the dances of this documentary will spark new motivations in choreographers worldwide to keep creativity at the heart of talented performance.

Business case Essay Example | Topics and Well Written Essays - 1250 words - 1

Business case - Essay Example Meanwhile research has shown that 70% of Americans rely on the internet for information (people-press.org, 2008). Having said that, it follows that any business that wishes to succeed and grow must employ and use the internet. Again, market issues can also be noticed in the distribution and source of stock. There is neither provision for stocks to be transported and delivered to buyers; nor expert advice on plant placing, nurturing, watering and manure. Also while the interest of Alice is on environmental issues are commendable, but environmental issues are basically social responsibility, and if a company can’t be responsible to its staff, it can not afford responsibility to the greater environment. Having customers aged 55 and over is not a good thing. This simply means that when this group retires off, no younger generation is available to replace them (Manhaimer, 2010). Alice should develop a good relationship with youths by developing marketing promotions and adverts specially targeted at this market niche. Apart from replacing the aging population, youths also influence the buying decisions of their families. Also the low stock turnover indicates poor management and marketing functions (Chukwudire, 2010). Greater attention should be paid to improve the situation. The human resources issues are highly interconnected with one leading to the other, a chain effect. First workers are not properly selected; the interview process is completely ignored, posing several problems for the organization (Chua, 2010). Employees are hired without being sure they can do the job, want to do it, and can actually fit in. These lapses create motivational problems which would have been avoided if proper interviews were properly carried out. The leadership style is identified as Patriarchal, which comes with domination, authoritarianism, and absolute power (Kanyaro, 2006). In this kind of relationship, the final answer is vested in one person who is

Spirituality Media Log Article Example | Topics and Well Written Essays - 1750 words

Spirituality Media Log - Article Example Understanding that Bipolar disorder is a serious illness that can affect all aspects of your life should be a positive motivating factor for taking your medicine as prescribed by a physician. Alcohol recovery can be difficult and dispiriting. Having another illness added can make it even more so. View the help you receive from your bipolar medication as a new start that can sustain your continuing alcohol recovery. Approaching the end of life is something that we all will face. There are many ways that families deal with end of life issues. Each family and their loved one that is facing the end of life have unique needs. There are resources within and beyond the family that can help meet these needs. Often, individuals nearing the end of life are concerned that those they leave behind will not remember them. As one nears the end of life, it is a good opportunity to share stories and memories with the family that has brought all of the participants joy. This can help assure everyone involved that memories will continue even after the afflicted person is deceased. Outside agencies such as hospice organizations can help to tend to the physical and emotional concerns of the dying. Sometimes caring for the sick can be a physically and emotionally draining process for the family. Home nursing and hospice care can help relieve some of these burdens. Psychotherapy is a very broad term and can be use in many different ways. Many different practitioners espouse various methods of communication and therapy. All of these practitioners and doctors have the same goal, however. This goal is improved mental health for the patient. Patients in psychotherapy can feel that the doctor or the therapist is the key to them overcoming their troubles. While the therapist is vital to the process, real healing must come from within. Finding the spiritual in psychotherapy is a great way to help enhance the healing experience. Spirituality allows

Analyse How Businesses Are Organised Essay Example for Free

Analyse How Businesses Are Organised Essay Definition: The way a business is organized internally to enable employees to carry out their job roles and communicate with each other. There are many Organisational structures these organizational structures allow you to know what everyone’s role is in a business and also who they have power over. The business is able to work more sufficiently if they have an organizational chart. Span of control A span of control is the number of people who report to one manager in a hierarchy. The more people under the control of one manager, the wider the span of control. Less means a narrower span of control. Chain of command Chain of command is the order in which orders and decisions are passed down from top to bottom of the hierarchy. Line Manager – A Manager who is responsible for achieving an organisations main objective by executing functions such as policy making, target setting and decision making. Purpose of organisational chart: The purpose of an organizational chart is that it depicts the staffing order of a company. It is commonly shown in a hierarchical format; it also helps identify who does what in an organization, how many staff work in the company and what the chain of command is. This information is important to internal staff, HR departments, stakeholders and board members. Why is there a need for an organizational STRUCTURE? It is essential for a business to have an organizational structure because if they didn’t have one the business would be a disorganised mess. Here are the advantages of having an organisational structure. Firstly it would be favorable towards the employees. There would be less inconvenience as the employees who- know who to go to and report to if they have any problems and need a person higher up in the hierarchal structure of the business to sort it out for them. Therefore the workers would know what responsibilities they have and what job they would need to do. Without the structure a business has the employees wouldn’t be able to carry out their jobs and the departments of the business would have too many employees or too little. Moreover both business London Heathrow Marriott and McDonald are allocated nationwide which shows that they need to be able to carry out orders quick and adequately which it also shows they are well organized. London Heathrow Marriotts organ isational structure: Here is London Heathrow Marriott’s organizational chart. London Heathrow Marriott’s hierarchical structure is a Flat centralized hierarchy structure this allows the business to make faster decisions and it allows more responsibilities for the managers and others increasing motivation but this disallow to fewer opportunities for promotion leading to lower self-confidence. the advantages of a flat hierarchical structure for lhm: A wide span of control is an example of an organizational structure and where additional employees are at an equal level instead of being superior to one another. This is an advantage to the London Heathrow Marriott as it tells us that there are fewer hierarchies consequential in an easier and faster communication. Also there would be fewer employees working at the top of the hierarchical structure which means it would cost the hotel less money. This shows that employees lower in position are not constantly maintaining authority and being managed which will make the workers more persistent and give incentive to achieve their responsibilities to the best of their abilities. This will give confidence to the employees to work to the best of their abilities and show that they are committed to their job which could lead to receiving a promotion which shows that London Heathrow Marriott don’t have to spend more money in order to train new employees. This also shows that London Heathrow Marriott are not losing any sufficient amount of money which they can spend on something else and it also shows that they are achieving their aim of making ‘ £20million per annum’ of profit. In addition to being able to communicate without any trouble there is also â€Å"excellent team spirit†. Disadvantages of a hierarchical structure for lhm: Even though there are lots of advantages to having a flat hierarchical structure it has its disadvantages. When some employees have other boss’s it shows that it is a flat hierarch in a business. This is sometimes not meant or adapted for a particular purpose and can cause lot of Trouble or difficulty caused to ones personal requirements or comfort, they may find it distressing being controlled from more than one boss’s. Also there is less control within the business as there is only one manager per department and it would be harder for the manager to keep track of each inferior to who they are in charge over. This shows that there is a large area of responsibility this might direct to some tasks that a business wants to achieve to be completely inefficiently meaning that they want to do things without any trouble which can effect the business as a loss for the business as there might be a problem but if it hasn’t been fixed or repaired after a period of time and if the person in charge of the people lower in the chain e.g. trainees, employees might be dealing with a lot of staff but some jobs and prospects of a business might be at risk of no longer existing. Therefore there will a less chance of getting promotions as a flat hierarchical structure as described in the hierarchical chart, there are more people lower in the chain than there is of superiors leading to lower morale. how flat hierarchical structure helps LHm achieve its aims and objectives: One of the objectives London Heathrow Marriott wish to achieve is; â€Å"75% of guest’s to be satisfied†. The hierarchical organizational structures lead staff a clear principle to what their job is and the aims and objectives they should meet. With a flat hierarchical structure there is less confusion for employees and also many customers are satisfied, especially when the employees in the business know what they are doing. London Heathrow Marriott also want to achieve;â€Å"Labour turnover less than or equal to 25%†.By having a flat hierarchical structure in the business shows that rules within the business are made faster, furthermore managers are able to take actions quicker to any worries which a employee has. Hence employees will feel as if their need and concerns are heard out and met so they wouldn’t have any reason to leave the business. McDonalds organisational structure: Here is McDonald’s organizational chart. McDonalds hierarchical structure is a flat plan. Where there is one manager who is in control of the other assistants and employees. He takes all the decisions and he is in charge of the main functions. This makes it very simple for the staff because all they have to do is selling. This way they can pay more attention to the customers, so I think this is indeed the best structure for a McDonalds restaurant. But the McDonalds corporation has a hierarchical structure. This is a huge company with lots of different departments which has to be organized very well, because if the employees arent directed in the right way they wont do their jobs right. So this way it is all ordered and the people can work undisturbed, this saves time and money for the business. the advantages of a flat hierarchical structure for McDonald’s: The advantages of a flat hierarchical structure for McDonald are that faster decision can be made so that they wouldn’t have to waste time on making decision and make quick profit. Also there is a shorter channel of communication so that employees can find out any necessary information which they need to know. It is also more cost effective as Flat Organisation is less costly because it has only few managers. It also creates fewer levels of management. It is more suitable for routine and standardized activities. Disadvantages of a hierarchical structure for McDonald’s: There are chances of losing control because there are many subordinates under one manager this will result in bad discipline in the organisation as they have lost control. [ 1 ]. Business text book [ 2 ]. Business Dictionary [ 3 ]. Business Dictionary [ 4 ]. http://www.businessdictionary.com/definition/line-manager.html [ 5 ]. Interview with HR Manager Anna Foley [ 6 ]. Interview with HR Manager Anna Foley [ 7 ]. Interview with HR Manager Anna Foley

Impact of Terrorist Attacks on Males from Muslim Countries :: Terrorism

Impact of Terrorist Attacks on Males from Muslim Countries The terrorism attack on the United States of America on September 11, 2001 has not only greatly affected American citizens, but it has also made a huge impact on the lives of people in Muslim countries such as Indonesia, Iraq, and Afghanistan. Hence, because I am an international student from Indonesia, the attack has greatly affected my life in the United States of America. Since the terrorist attack, the American government has created a number of regulations that have to be followed exactly by the male citizens of Muslim countries who are currently staying in the United States. Every male has to report to the Immigration and Naturalization Service to be interviewed, and only if he passes the interview will he be able to continue living in the United States. However, in the event that he fails the interview, he will be immediately deported back to his own country. The government did not show any mercy even for those who have already built stable lives with their families here in America. The government’s act of eliminating any potential threat to the United States may seem patriotic and glorious in the eyes of many Americans. However, Americans also have to be reminded of the civil rights movement that successfully ended racially discriminatory laws and practices against African Americans and other minorities. The government’s act of discrimination against individuals from Muslim countries is simply not right. The government does not have the right to judge an individual by his or her nationality, race, or religion. Even though the terrorist attack on America may have been carried out by Osama Bin Laden, a Muslim leader from Afghanistan, the American government should not perceive every single citizen from Muslim countries to be a threat to this country.