Essay --

Introduction My approach of this paper is to examine the effectiveness of using Sarbanes-Oxley (SOX) Act to ascertain how the Act response to capital market of regulating SEC corporate and external audit firms for preventing and deterring fraud. Examining SOX, we identify any deficiencies and betterment for its effective implementation with reference to academic research. With literature review on ethic, education, and culture for further fraud preventive measurement. Purpose to enact the Sarbanes-Oxley Act The Sarbanes-Oxley (SOX) Act of 2002 was enacted as a reaction to a number of major corporate and accounting scandals including Enron, Tyco, Peregrine Systems, and WorldCom. These scandals, which cost investors billions of dollars when the share prices of affected companies collapsed, shook public confidence in the US securities markets. It is the most far-reaching and significant new federal regulatory statute affecting accountants and corporate governance since the Securities Acts of 1933 and 1934. SOX act impact on accountant liabilities, particularly the new regulatory agency and also accounting independence. The focus of SOX 302 is on disclosure of controls and procedures, while SOX 404 focuses on internal control over financial reporting. Under SOX Section 906, criminal penalties can be imposed on managers who knowingly certify a period report that does not comfort with the requirements. It is clearly comprehend the regulatory SEC corporate in their annual financial report: o ne on the financial statements, one on management’s assessment of internal control effectiveness, and a third on the effectiveness of internal control over financing reporting. Effectiveness of SOX Act of 2002 Prior of the SOX Act, liability wou... ...It not only requires management to provide an assessment of internal controls, but also requires auditors to provide an opinion on management assessment. It is therefore inflated the auditors’ fee and account conservatism, and increased management focus over financial reporting and internal control distracting managerial strategic actions. It is important for both management and auditors familiar with the process of implementing, evaluating, and reporting on internal control. It is also important to understand the impact of corporate governance isomorphic mechanisms such as audit committees and direct result of increased pressures from governmental and professional bodies to adopt certain professional code of ethic and organizational support as a moderator for deterring financial scandal arising from internal control weakness and misstatement of financial reporting.

Love is Ephemeral

So much of what we do is lost and quickly forgotten, even by ourselves. In the short story, â€Å"One of His Good Days†, by Laurence Hill, defines the idea that love is ephemeral. Love is a bond between mortal beings. But what happens when that bond is broken because of an illness? Can you love someone and not be in love with them? To prove this, the author uses the literary technique known as tone to show the reader how the characters feel about their situation they are In. Another literary technique the author uses to demonstrate the theme Is characterization.Hill uses horizontally in the story by showing the actions of the characters. Therefore, Hill uses the literary techniques of tone and characterization to develop the controlling idea that love is ephemeral. Hill uses tone to show the reader how Charlotte emotions get In the way of her love for Francis. Love is a dark and intangible feeling that can expose its targets to danger, pain and suffering. After the car acciden t that Francis had, Charlotte was taking care of him and was nurturing him In any way she could. But it came to a point when Charlotte realized she was no longer his wife and only a caregiver to him.And that's when her love died for Francis. For instance, Francis wants her to stay downstairs with him for the night when she responds, â€Å"l want to sleep. Haven't slept in a month. She had hardness to her voice that he hadn't heard before he tried to look in her eyes. She turned her head away. (9). Charlotte found it suffocating to be around Francis twenty four seven looking after him as If he was a baby. She was tired and reached her limit, which Is why she couldn't look at him any longer. And when she did look at him, she would â€Å"stare at him with eyes like empty saucers†. ). It was not only Francis who was suffering, but Charlotte to, and she did not want the love for her husband to have a dark and miserable end. Hill uses characterization of Charlotte to demonstrate h ow diminishing health in the elderly, establishes leads to marital estrangement. Charlotte personality changes from warm and loving to cold and removed due to her husband's worsening health. First, Charlotte does everything In her power to ensure her husband's well being, â€Å"she cooked for him and lifted him onto the toilet and got up four times a night for him† (9).Charlotte character changes throughout the story. She starts to see her spouse more as a burden than a husband. Charlotte is exhausted and leaves her husband in the hospital's care. Charlotte visits became fewer and fewer. â€Å"At first, she visited him twice a day, then once a day, then a few times a week, and lately, once a week† (9). It was as If she no longer knew him. Charlotte marriage with her husband has failed due to his recurring disease. People Judge others when they find out a spouse have dropped of the other at the door of a hospital or nursing home. But at what cost?

When We Were First Introduced This Assignment, I Was Both

When we were first introduced this assignment, I was both excited and nervous. I was excited because it gave me the opportunity to step of my comfort zone; in addition, I was excited to be able to get out into the community and practice some of the social work skills that we have learned in class. However, I was nervous because I knew it would be hard to hear the struggles of a single-parent experiencing homelessness. As someone who was raised by a single-parent and almost experienced homelessness, I know how easy it can be to fall into homelessness. Overall, I was excited about doing this assignment because I truly did want to hear the stories that single-parents experiencing homelessness wanted to tell. Experiences Related to†¦show more content†¦The reality is that no one chooses to be homeless; therefore, it is important that we try to humanize people that are facing homelessness because far too often they feel invisible. My thoughts have stayed the same about homelessness; however, I certainly have started to acknowledge that homelessness is a very real thing in our society. I also try my hardest to recognize that these individuals are people; therefore, I now make it a point to at least make eye-contact with them on the street. Social Justice As I stated before, far too often our society ignores that homelessness is a struggle several people. Additionally, our society often thinks people choose to be homeless. Terra talked about an incident at a gas station, and how one of the employees at the gas station said all the people across the street (Salvation Army) are drunks and addicts. She talked about how upset she gets when people have these misconceptions about people that are struggling with homelessness. Hearing her talk about this broke my heart because our society should not shame people for being homeless; instead, we should be looking at solutions to end homelessness. It is a human right to have basic human needs, yet our society continually provokes their unjust agenda. Our society also tends to ignore domestic violence, which is something that my mother and Terra both faced. Terra could not get any help with service providers because her children and her were not in immediate danger; although,Show MoreRelatedLanguage Diversity1563 Words   |  7 PagesLanguage as a process Assignment 02 Observe Interview / Exploring language diversity where you live Task 1: Observe your community I live on a farm in the Kwa-Zulu Natal Midlands. I spent three mornings on a building site observing three builders from the local community at work. (please refer to Image 1 below) IMAGE 1 â€Å"SPARAK , HAMILTON AND SIMPHIWE ON A BUILDING SITE IN LIDGETTON, KZN MIDLANDS Prior to spending time observing the men, I approached them and introduced myself to them. 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