American Foreign Policy Essay Example | Topics and Well Written Essays - 500 words - 6

American Foreign Policy - Essay Example When there is an issue that should be talked about with respect to the international strategy, every feature of the procedure serves their own plan before taking a gander at the general obligation of the choice. In such manner, it is clear that every one of the working unit feels a fundamental player all the while and tries to shield the interests of the specific arm of the state. This is both advantageous and hindering to the presidential force and capacity to decide. For the last mentioned, the best choice is reached at, and a choice that favors every single included division and in this way the state. With respect to the previous case, the arrangement that is acknowledged is to a great extent because of traded off principles, and clashes among the included authorities. There is expansion of interests among the gatherings, some of whom may have undue impact subsequently contrarily influencing the procedure and burning through additional time in the equivalent. International strategy administration stifles realism in dynamic. This is again impacted by the impact of a specific office in strategy definition. A genuine guide to this is the explanation that constrained the U.S. to assault in Iraq in 2003. Just realism was certainly not utilized in an official choice creation process, given the issues that ejected from there on. This is unfavorable to the president’s individual decisions however acts or the best of the country. In international strategy dynamic, the President is the most remarkable and focal figure. Mentally, the President is limited by certain impediments as time and vitality, philosophy just as discernment. With the nearness of the international strategy hover of guides, the procedure of dynamic is decentralized from the President making life and administration a lot simpler. For this situation, the organization in international strategy protects the president from settling on choices obliged by nonsensicalness and mental ineptitudes. Administration in international strategy is decentralized to four segments

Horny Toad Lizard Facts (Phrynosoma)

Horny Toad Lizard Facts (Phrynosoma) The horny frog is really a reptile (a reptile) and not an amphibian (a land and water proficient). The variety name Phrynosoma implies frog bodied and alludes to the creatures smoothed, round body. There are 22 types of horned reptile and a few subspecies. Quick Facts: Horny Toad Lizard Logical Name: PhrynosomaCommon Names: Horny frog, horned reptile, short-horned reptile, horntoadBasic Animal Group: ReptileSize: 2.5-8.0 inchesLifespan: 5-8 yearsDiet: CarnivoreHabitat: Deserts and semi-dry pieces of North AmericaPopulation: Decreasing to stableConservation Status: Least Concern to Near Threatened Portrayal The horny frog has a squat, straightened body and a dull nose like an amphibian, yet its life cycle and physiology are that of a reptile. Every specie is recognized by the number, size, and game plan of the crown of horns on its head. The reptile has spines on its back and tail that are adjusted reptile scales, while the horns on its head are genuine hard horns. Horny amphibians come in shades of red, earthy colored, yellow, and dim and can change their shading to a limited degree to cover themselves against their environmental factors. Most horny amphibians are under 5 inches in length, yet a few species arrive at 8 creeps long. Environment and Distribution Horny frogs live in parched to semi-dry locales of North America, from southwestern Canada through Mexico. In the United States, they happen from Arkansas west to California. They live in deserts, mountains, backwoods, and meadows. Diet The reptiles are insectivores that prey basically on ants. They additionally eat other moderate moving ground-staying creepy crawlies (sow bugs, caterpillars, scarabs, grasshoppers) and 8-legged creature (ticks and insects). The amphibian either gradually scavenges or probably hangs tight for prey and afterward gets it with its clingy, long tongue. <img information srcset=https://www.thoughtco.com/thmb/t5CPHjmC-0OJrcxy2HJ6C2059Sc=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-174615165-375df8dd851d403bb4be8389564c20aa.jpg 300w, https://www.thoughtco.com/thmb/yhq8QyIjcVn-jLJJqYMvcjcLlg0=/754x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-174615165-375df8dd851d403bb4be8389564c20aa.jpg 754w, https://www.thoughtco.com/thmb/4EHx2KM3Kv9RexRRSnTPSfFZ7rk=/1208x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-174615165-375df8dd851d403bb4be8389564c20aa.jpg 1208w, https://www.thoughtco.com/thmb/0FM50uYiFUCdRkg8mDCfohRzaCg=/2116x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-174615165-375df8dd851d403bb4be8389564c20aa.jpg 2116w information src=https://www.thoughtco.com/thmb/JddGcqwX3YY8sjjdboZJiNHMtdw=/2116x1416/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-174615165-375df8dd851d403bb4be8389564c20aa.jpg src=//:0 alt=Horny amphibian with broadened tongue class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-12 information following container=true /> Horny amphibians utilize their clingy tongues to get prey.  ebettini/Getty Images Conduct Horny frogs feed promptly in the day. At the point when ground temperature turns out to be excessively hot, they look for shade or delve themselves into the ground to rest (aestivation). In the winter and when temperatures drop at night, the reptiles brumate by diving into the ground and entering a time of torpor. They may cover themselves totally or leave just their noses and eyes uncovered. Horny frogs have intriguing and particular strategies for self-protection. Notwithstanding cover, they utilize their spines to make their shadows foggy and to hinder predators. At the point when undermined, they puff up their bodies so their huge size and spines make them harder to swallow. In any event eight species can spurt a coordinated stream of blood from the sides of their eyes up to 5 feet. The blood contains mixes, apparently from the ants in the reptiles diet, that are disagreeable to canines and cats. Propagation and Offspring Mating happens in pre-summer. A few animal types cover eggs in the sand, which brood for a little while before bring forth. In different species, eggs are held in the females body and the youthful bring forth instantly previously, during, or after egg-laying. The quantity of eggs differs by species. Somewhere in the range of 10 and 30 eggs might be laid, with a normal grip size of 15. The eggs are about a half inch in width, white, and adaptable. Hatchlings are 7/8 to 1-1/8 inches in length. They have horns like their folks, yet their spines grow later. The hatchlings get no parental consideration. Horny frogs arrive at sexual development when they are two years of age and live somewhere in the range of 5 and 8 years. <img information srcset=https://www.thoughtco.com/thmb/aiQz-8QEUgJJKmLCUn5D9-SaVjQ=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-97771987-b04f1fb6426a47f4bfd92f050e000ad1.jpg 300w, https://www.thoughtco.com/thmb/Ru5xAY-zKpdYHzrYsKH2vwyA5DU=/756x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-97771987-b04f1fb6426a47f4bfd92f050e000ad1.jpg 756w, https://www.thoughtco.com/thmb/kluzzOqpdPgzbgcGBd1tX58R3Lg=/1212x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-97771987-b04f1fb6426a47f4bfd92f050e000ad1.jpg 1212w, https://www.thoughtco.com/thmb/B17vldfw45lVG8dIJ15qB4RHeMk=/2124x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-97771987-b04f1fb6426a47f4bfd92f050e000ad1.jpg 2124w information src=https://www.thoughtco.com/thmb/Ig8cTWHm6mIGyEzWGr8MfKizkB8=/2124x1411/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-97771987-b04f1fb6426a47f4bfd92f050e000ad1.jpg src=//:0 alt=Juvenile horned reptile class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-23 information following container=true /> Adolescent horny amphibians look like their folks, yet are littler in size.  Design Pics/Getty Images Protection Status Most horny amphibian species are delegated least worry by the IUCN. Phrynosoma mcallii has a preservation status of close to compromised. There is deficient information to assess Phrynosoma ditmarsi or the Sonoran horned reptile, Phrynosoma goodei. A few animal varieties populaces are steady, yet many are diminishing. Dangers People represent the best danger to horny amphibian endurance. The reptiles are gathered for the pet exchange. In territories close to human home, bother control undermines the reptiles food gracefully. Horny frogs are additionally influenced by fire insect intrusions, as they are particular about the subterranean insect species they eat. Different dangers incorporate natural surroundings misfortune and debasement, sickness, and contamination. Sources Degenhardt, W.G., Painter, C.W.; Price, A.H. Creatures of land and water and Reptiles of New Mexico. College of New Mexico Press, Albuquerque, New Mexico, 1996.Hammerson, G.A. Phrynosoma hernandesi. The IUCN Red List of Threatened Species 2007: e.T64076A12741970. doi:10.2305/IUCN.UK.2007.RLTS.T64076A12741970.enHammerson, G.A., Frost, D.R.; Gadsden, H. Phrynosoma mcallii. The IUCN Red List of Threatened Species 2007: e.T64077A12733969. doi:10.2305/IUCN.UK.2007.RLTS.T64077A12733969.enMiddendorf III, G.A.; Sherbrooke, W.C.; Braun, E.J. Examination of Blood Squirted from the Circumorbital Sinus and Systemic Blood in a Horned Lizard, Phrynosoma cornutum. The Southwestern Naturalist. 46 (3): 384â€387, 2001. doi:10.2307/3672440Stebbins, R.C. A Field Guide to Western Reptiles and Amphibians (third ed.). Houghton Mifflin Company, Boston, Massachusetts, 2003.

Bias and Hate Crimes

Given that our general public has such a thick populace of various races, ethnicities, religions and sexual directions, it is imperative to comprehend both the objectives and difficulties of policing and managing disdain and inclination wrongdoings. Taking into account that since the starting phases of movement we have attempted to help fruitful digestion, loathe and inclination violations make a tremendous boundary. Abhor and predisposition wrongdoings â€Å"occur when a culprit focuses on a casualty as a result of their participation in a specific social gathering, normally characterized by race, religion, sexual direction, incapacity, ethnicity, nationality, age, sex, sex personality, or political affiliation† (en. wikipedia. organization). In addition to the fact that it is hard for our general public to distinguish this kind of wrongdoing, however it is additionally very difficult to institute complete laws overseeing the manner in which police and society in general should deal with these violations. A significant issue related with inclination and abhor wrongdoings is recognizing them from other â€Å"everyday† violations; frequently, the terms are utilized reciprocally. Law authorization just as the overall population ought to comprehend that predisposition and abhor wrongdoings are from numerous points of view similar violations that are perpetrated regular, however that loathe and inclination violations are submitted deliberately against an individual in view of a specific inclination and are normally considerably more vicious. Moreover, choosing how guilty parties ought to be recognized and rebuffed is in some cases dangerous â€Å"because inspiration is abstract, [and] it is regularly hard for cops to decide if an offense was spurred by bias† (Katz, pg 301) Our constitution, just as the laws which tailed it, were composed to guarantee that â€Å"every resident, paying little mind to race, ethnicity, sex, sexual direction, religion, monetary status, foundation, age, or culture [receives] the most elevated level of administration accessible and equivalent treatment under the law† (www. wppd. organization). However, loathe and predisposition violations have become such a significant issue in our nation that objectives like high help and correspondence are being undermined. Thus, Congress passed the â€Å"Hate Crimes Prevention Act of 1999† on March 11, 1999. Congress built up this demonstration because of the developing worry that â€Å"the issue of despise violations is adequately genuine, broad, and interstate in nature as to warrant Federal help to States and neighborhood jurisdictions† (thomas. loc. gov). This worry stemmed to a great extent from the proceeding with acknowledgment that â€Å"bias wrongdoings influence casualties truly, yet additionally at the very center of their character, making a feeling of ulnerability elevated past that ordinarily found in wrongdoing victims†¦Such violations abuse not just society’s general worry for the security of its individuals and their property, yet in addition the common estimations of correspondence and racial and strict concordance in a multicultural society. 11 (Lawrence, pg 50-51). While the 1999 Hate Crimes Prevention Act was an enormous advance toward smoothing out our meanings of and positions toward despise wrongdoings, there is as yet far to go. Despise and predisposition wrongdoings impact the people in question, yet they likewise strongly affect our networks. At present, one of the best methods of managing disdain and inclination wrongdoings is including the police and the discipline of the individuals who committ them. Each state and even individual police divisions right now decide their own arrangements with regards to recognizing and announcing predisposition and abhor wrongdoings. Lately, numerous examinations have been done so as to decide if the selection of uniform loathe wrongdoing arrangements is viable at the neighborhood level. An investigation done in California found that â€Å"formal approaches decidedly impact police conduct. Having an abhor wrongdoing approach may build an agency’s inclination to report despise wrongdoing by as much as 25%† (vaults. cdlib. organization). All things considered, while this may be a useful advance, it is as yet extreme to characterize, recognize and reasonably manage predisposition wrongdoings dependent upon the situation. There is still no obviously characterized code given to officials concerning how to manage despise and predisposition wrongdoings, and on the grounds that each circumstance is extraordinary and merits singular consideration, cops are given a specific measure of tact.

Domino’s Pizza Global Market Essay - 2750 Words

Domino's Pizza Global Market (Essay Sample) Content: Dominos Pizza Global MarketNameInstitution Product/Service DescriptionDominos Pizza is a company that has been in existence since the 1960s and has used various marketing strategies in order to ensure it achieves its marketing goals. The organizations logo was initially planned to include another dot with the expansion of each new store, yet this thought immediately blurred, as Domino's accomplished quick development. Reflecting Domino's development, the organization had extended to 200 saves by 1978. During 1975, Domino's confronted a claim by Amstar Corporation, the creator of Domino Sugar, asserting a trademark encroachment and uncalled for rivalry. In May, the Court of Appeal in the New Orleans found for Domino's Pizza. This strategy helped protect their market and customers from copyright infringement. Where are we now?Evaluation of current competitive advantageIn evaluating the current competitive advantage for Dominos, it is quite imperative to understand the companys current market and how it has survived through the market to gain its marketing niche. Evidently, the company has achieved great success in its current market due to various marketing strategies such as the use of SWOT analysis to help in ensuring it identifies its strengths and weaknesses in order to carry out its activities in an effective environment. SWOT AnalysisStrengths (S)The company has a competent leadership that will steer it towards success through effective marketing.The provision of after sales services and other support services for the clients will give the company a competitive advantage such as Pizza deliveries Weaknesses (W)The company is venturing into new territory with no prior experience. This might work as a disadvantage to them as they might not know how to handle any arising issues due to lack of experience.The company could face challenges in the lack of enough finances to propel the strategy and goals of the company.Opportunity (O)The company s employees and management can engage in tactical marketing by promoting their services in the local newspapers.Threats (T)Dominos faces threats from the bargaining power of its suppliers. This makes it challenging for the company to grab a large market share.In May 1983, Domino's got to open its first worldwide store, in Winnipeg in Canada. Domino's also opened a 1,000th store. In 1985, they opened the first store in the UK in Luton. In 1985, Domino's had the first stores in Tokyo, Japan. By 1996, Domino's had stretched to 1,200 global areas. In 1997, Domino's launched its 1,400th universal area, opening seven saves in one day over five continents. Between 2007 and 2012, Domino's bit by bit secured the vicinity in India with no less than 1,000 zones by 2012. By the start of 2014, the organization had developed to 6,000 worldwide areas and wanted to stretch to the pizza's origination, Italy. President Patrick Doyle during May 2014 said the organization would focus on its conveyan ce demonstration there. This paper seeks to look at how Dominos will use the various marketing strategies in their African outlet in South Africa.Dominos Mission StatementDominos has a simple and clear mission which states, Sell more Pizza, have more fun!Reasons for choosing South AfricaSouth Africa is situated as an upper-focus wage economy by the World Bank and is viewed as of late industrialized country. Its economy is the second greatest in Africa and the 28th-greatest on the planet in the extent of buying. South Africa has the seventh most elevated for every capita for each wage in Africa, notwithstanding the way that poverty and predisposition stay in all cases, with around a quarter of the masses unemployed. In any case, South Africa has been perceived as a middle power in worldwide issues and kept up huge territorial effect (Blecker, 2006).Market Analysis SummarySouth Africa comprises a mixed economy, the second greatest in Africa after Nigeria. It similarly has a reasonably high GDP for each capita stood out from distinctive countries in Sub-Saharan Africa. The food business in South Africa has united liberally starting late, and today a discriminating number of the greater pizza makers have budgetary associations or key plots with the critical South African retailers. The pizza industry, on the other hand, has greatly improved altogether. So have the five greatest retailers, and together this record for about a large portion of total retail bargains in South Africa. The Pest InvestigationPoliticalIt suggests the courses in which the government can intercede in an economy in regards to natural and work laws, obligations, exchange confinements and obligation methodologies. It moreover exhibits how the organization can impact preparing and prosperity and how it will impact the base the associations. As a South African government Plan follows, the structure of the economy will be changed over through industrialization, wide based dim budgetary fortifying and bracing and broadening the piece of the state in the economy. The company currently has a soft landing due to the implementation of various government strategies to the South African market. In order to achieve the best service delivery in the market, the firm has come up with the best strategies that can be used to ensure that the marketing environment favours them. Additionally, the government tariffs in South Africa are affordable for the company hence allowing it to carry out business activities effectively without having to face strict policies (Stevens, 2007).Investment FactorsSouth Africa has jumped over two spots to transform into the thirteenth most-appealing end of the line for outside quick financing, according to a late survey by overall guiding firm AT Kearney. The outcome of the 2014 Foreign Direct Investment Confidence Index, which takes in the viewpoints of senior executives from 300 of the world's heading associations in 26, separates countries. South Africa being one of the best performing nations in Africa, investment factors directly favour the company hence allowing it to have as much outlets as it can manage.Economic Factors Strong economies have more money being differentiated in a given gathering; there are various financing assumptions that impact retail arrangements, and these need to get explored with a determined eye. One of the best-budgetary parts that impact retail arrangements is occupation open entryways, which particularly prompts the included discretionary pay of people that imagine that it hard to contradict inspiration buying, and who have no issue gathering gigantic charge card commitment to keep up a certain lifestyle. South Africa's economy is seen as "unobtrusively free," being surveyed as the 74th autonomous economy of 177 countries. It is situated sixth, out of 46 countries in sub-Saharan Africa. The economic factors in South Africa are quite useful since they have allowed the company to gain popularity and in creased the earnings of the company over time (Stevens, 2007).Target Market Segment StrategyThe target of Domino's pizza is to serve the locals with a grouping of types of foods that they encounter issues finding in one spot at any supportive time. We will serve every ethnic gathering with a blended pack of pieces of foods depending upon their feelings. These business segments get underserved in the noteworthy retail outlets. In South Africa, the potential for the clients to purchase will be higher. Since it has a marginally lower unemployment level as contrasted with other African nations consequently, they can buy our items Market NeedsDominos Pizza needs to ensure that it carries out an effective research on the market needs of various prospective buyers by including its list of preferred products in the brochures that should be distributed to the customers within the shortest time possible. In addition, identifying the market needs will also help the firm in ensuring that it ach ieves the best competitive advantage strategies that will help in making sure its marketing strategies are effective.Market Trends Practicality is basic to the organization's long haul achievement. It has risen up out of the need to certification it continues succeeding inside an unquestionably pressurized and eccentric nature, by making fitting abilities and breaking points. The manageability wander has helped the social event expand a deeper understanding of nature's turf in which it meets expectations, clearing up the specific internal and outside issues most separating to long term viability. Moreover, the approaching examples and change in plans that will help Domino survive is its values and takes after styles and new examples among youngsters (Pliniussen, et al., 2002).Market GrowthThe GDP in South Africa annually was about 0.6 percent during the first three months of 2014 over the past quarter. GDP Growth Proportion in South Africa found the middle value of 3.16 Percent betw een 1993 and 2014. The growth proportion in South Africa is encouraging since it encourages investors in South Africa. As a result, it is quite imperative to help in ensuring that the market is fully occupied by their products in order to gain access to more customers. Marketing being one of the factors that guide the development of a firms products or services, there is need to help in ensuring that the products will lead increase in profitability.Where do we want to be? Dominos competitive position in 3 years timeIn the next three years, the company aims at covering the best market share and giving the best services to their customers. As a result of intense marketing strategies that involve proper market research and consumer acceptability, the firms aims at being one of ...

East of Eden Essay Criticism of East of Eden - 1228 Words

Criticism of East of Eden Possibly the best piece of criticism I discovered was an essay by Joseph Wood Krutch. Krutch begins by making a statement praising the enormous amount of energy that is required for a book with the scope of East of Eden. Very briefly, Krutch summarizes the novel and draws an analogy between it and The Magic Mountain by Thomas Mann. Krutch points out that in this novel, Steinbeck has avoided falling into the trap of writing a melodramatic as he has in some other pieces. Krutch says of Steinbeck: Never, I think, not even in The Grapes of Wrath, has he exhibited such a grip upon himself and his material. (Krutch 370) Krutch points out that, especially in the first third of the book, the character†¦show more content†¦In this extremely well written review, Webster shows us how Steinbeck, for the first time, writes about humans with a sense of morality and dignity instead of naturalistic subjects of society. (Webster 370) Webster points out how even though characters are supposed to be all good or all bad; a sense of possible change is always lingering about them. (Webster 370) In close, Webster states that East of Eden is a sprawling narrative full of unguided life and... a novel that convincingly demonstrates that he is still one of the most important writers of our time. (Webster 370) The last two reviews I used were found it a rather unlikely place, Dave Cymbalisty, in an Amazon.com user review was able to shed a light that I did not discover on my own and I found in no other critical review. Cymbalisty called the novel overall Deadly realistic, as beautiful and revolting as is the actual human potentiality for good and evil. (Amazon) then continues on to compare each of the major characters in the book to a character temperament we see in our own lives. He shares my own feeling of inadequacy when attempting to summarize this vast epic story. Cymbalisty identifies the dà ©nouement of the work as the scene inShow MoreRelatedEast of Eden vs the Kite Runner1261 Words   |  6 Pagesthan a feeling of rejection. In East of Eden and The Kite Runner, many characters find the task of love daunting and insufficient to their expectations. Love presents itself in every aspect of both novels and therefore is a major theme. Whether it was love from family or lovers, both no vels explore the idea of unrequited love and its consequences on the characters lifelong journeys. The theme of love is a major underlying cause of many problems within East of Eden for it creates a feeling of rejectionRead MoreThe Conflict Between Good And Bad1345 Words   |  6 Pages In my research paper on Steinbeck’s East of Eden, I will be discussing the conflict between good and bad. The main argument within East of Eden is that each human being has evil inherent within him or her. 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That is the entire point of his essay, to get people to be so weirded out by his absurdism that they question the status quo, so in the end his essay goes to the limit, but doesn’t actually pass, of the amount of absurdism people can handle. As addressed in all four of these works of literature it is seen that sometimesRead MoreThe Portrayal of Society in Of Mice and Men and The Outsider Essay1430 Words   |  6 Pagespresented further on in my essay. But before presenting my points id like to give you a brief idea of the two books and their writers. The book of mice and men is a fiction written by john Steinbeck (1902-1968). John Steinbeck writes mainly short stories and novels, he was born in Salinas California, which is the same area where the book of mice and men is set. He is became widely known thanks to his peace: tequila flat. 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Back in the east coast his mother began teaching at a local school to support the family, but Frost was embarrassed that she wasn’t a good teacher (Sullivan). Over time Frost became in love with reading, writing, and poetry. (Robert Frost) He worked hard in schoolRead MoreCompare the Business Culture of the Uk with That of Japan.3190 Words   |  13 PagesJapanese seem obsessively pernickety or just plain difficult. This may be because we naturally interpret these behaviours through the lens of a Western Christian culture and remain relatively unaware of the religion and history of the Japanese. This essay will examine how UK delegations can better understand and negotiate with the Japanese by learning about both the Japanese and their own national culture and history through literature, folktales and religion. Through this preparation a UK team can

The Comprehensive Addiction And Recovery Act Essay

In March, the Senate vow 94-1 to elapse the Comprehensive Addiction and Recovery Act. The bill enable the barrister usual to contribute admit to rank, topical governments and no-emolument nest for playbill to encourage direction physic supervise, refute treat for fit, and distend prohibition, breeding and justice constraint initiatives. Opioid-induced costiveness near general application after a Super Bowl shoppy spotlight the mode former this year. Experts temper assembly liking AstraZeneca, which hoax a medicate to soften the station, can expectation to gain comprehensive improve, as the mart for such illegal drug is anticipate to become to $563 million in yearly sales by 2019. MethadoneMethadone is a far-reaching-histrionism opioid dosage. Unlike recreational drug, junk, oxycodone, and other habit-forming opioids that continue in the conceive and extent for only a lacking tempo, methadone has outcome that last for days. Methadone origin suspension, but—inasmuch as of its steadier control on the mu opioid receptors—it generate least toleration and allay desire and compulsive dope application. In title, methadone therapeutics watch to renormalize many aspects of the hormonal disruptions found in give individuals (Kling et al., 2000; Kreek, 2000; Schluger et al., 2001). For exemplify, it temperate the outrà © hydrocortisone accent answer (scatter above) that enhance the control of revert in stressful situations.Methadone manipulation subject regression degree, aidShow MoreRelatedAnalysis Of The Comprehensive Addiction And Recovery Act1974 Words   |  8 PagesINTRODUCTION Addiction is has been around for a long time. The fear of people becoming addicted to certain substances has lead to policies changes. However, there has not been a major federal law passed that dealt with addiction in over forty years. In 2016, President Obama signed a law that covered all the major points of addiction and recovery. 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Governance Auditing & Assurance Services

Question 1 : Understanding the structure and composition of the board of directors and its sub-committees assists the auditor in documenting and evaluating the governance structure and in identifying potential risks within that structure. a) Explain why an understanding of the governance of an audit client is important in assessing the clients business risk. b) Explain why the auditors understanding of business risk is relevant to public expectations of the audit process. c) Access copies of the 2013 annual report for Namoi Cotton Co-operative Ltd,namoicotton.com.au/reports/financial-reports.aspx (https://namoicotton.com.au/reports/financial-reports.aspx). Examine the annual report for information about the governance structure of this co-operative and evaluate whether this co-operative follows the ASX Corporate Governance Principles and Recommendations. d) Evaluate the impact that the existence or nonexistence of an audit and a risk committee may have on the external audit function. Question 2 : Case Scenario You are commencing the audit of an electric wholesale company and undertaking a preliminary analytical review in order to assist you in identifying potential audit risk areas.These calculations are based on the audited accounts from last year and the unaudited figures for this year. Liquidity ratios 2014 2013 Current ratio Current Assets/Current Liabilities 2.1 2.7 Quick ratio Liquid assets/Current Liabilities .9 1.4 Inventory Turnover Cost of Goods Sold/Average inventory 2.9 2.5 Accounts receivable Credit Sales/Average receivables 3.5 5.5 Solvency ratios Debt to equity Liabilities /equity 5 3.25 Times interest earned Operating profit before interest and taxes/interest expense 1 2.9 Profitability ratios Gross Profit ratio Gross profit/sales .5 .55 Net profit ratio Net profit/sales -.01 .03 Return on assets Net Profit/average total assets -0.10 .04 Return on Shareholders funds Net profit/average common shareholders equity -0.5 .20 In addition you have the following information: The remuneration contracts of the Financial Controller and Business Systems Manager include stock options if revenue targets are met. In order to finance a new warehousing facility the company doubled its bank loan. The company has spent significantly on marketing to build their brand through sponsorship of a popular football team.The marketing activities include team based television advertising as well as advertising on team clothing and at the home team stadium. Required: Identify the three potential audit risk areas and evaluate the implications of your analysis on the year-end audit testing. Identify the accounts likely to be affected, the impact of the affect and the assertion that is at risk. Question 3 : Case Scenario Rachel Powers runs Fit for Life, a women only gymnasium, providing use of a range of exercise equipment, exercise classes, personal trainers, dietary advice and dietary supplements. She has just opened another branch of the business in a town 100 kilometres away and there are plans for a third branch to be opened next year.Rachel has been very busy establishing the new branch and relies on the staff at that branch to run the day to day operations, including ordering supplies and banking receipts. In addition the branch manager organises the staff rosters and authorises the time sheets.Rachel makes the payments for rent, power, salaries and large items of expenditure such as the exercise machines. Required: Give examples of at least 3 types of transactions that would occur at Fitness for Life. Explain what could go wrong with these transactions if the system of internal controls could not meet any of the seven generally accepted objectives of internal controls. Question 4: Case Scenario The sales transactions for Shepparton Brothers, a new audit client, are handled by a software application that is not supported by very detailed documentation.The audit partner request the team to perform some tests of controls to ensure that the software application controls are working as described by Shepparton Brothers management. The audit software used by the audit team can access the data on the clients files, allowing the use of standard audit procedures. Required: Generate a list of possible audit procedures that could be used by the audit team to test the controls in the clients sales software application. Answer : Solution 1 (a)and (b) Importance of Understanding Governance of Audit Client Principles and Recommendations As per the recommendation which was been set out by the corporate governance and its principle also been set out by them for those companies who are listed on the exchange of Australia i.e. ASX and they have to follow them compulsorily and we expect that they would come out as per the requirement of us and as per the expectation of their investors in most likely situation. (ASX, 2014) (Newstatement, 2015) Company disclosed: (a) Board of directors and the management their respective functions and responsibilities; (b) matters which are allotted to other managers. Principles and Recommendations the if not, why not approach The listed company must select the well performed governance practices to select a good governance practice is the main concern for the board and the top most managers of it which would have all the responsibility for creating such things. They are responsible for conducting their business and must conduct it with due care and by using proper way so that is why they have to place a good governance policy in the company. As per the Principles and Recommendations, when the board of directors came to know that the company and its council recommendation is not proper for the above circumstances which are shown in the company and they recommend that not to adopt such policy. If the company is adopting that than it has to give the reason that why it has not accepted the recommendation which was provided to them by using the approach of if not, why not. (ASX, 2014) The investors and the other stake holder must have the proper communication with the company management on governance matters; The investor can use the information about the use of their vote and decision on it for the particular resolution; and They also take the decision to how to take the information about the decision as to whether to invest in their shares or not. The if not, why not approach is fundamental to the operation of the Principles and Recommendations. Rules to follow for ASXs listing The corporate governance statement has to show the extent of which they need to followed the suggestion given by ASX and set by the Council at the time of reporting period. If they are not following the suggestion or any part of them of the reporting period, then they must have to separately identify or disclosed its corporate governance statement and the suggestion and that period which needs to be followed and state its reasons why they are not following the suggestion and any other governance practices. By requiring listed entities to compare their corporate governance practices with the Councils recommendations and, where they do not conform, to disclose that fact and the reasons why, Listing Rule 4.10.3 acts to encourage listed entities to adopt the governance practices suggested in the Councils recommendations but does not force them to do so. It leaves a listed entity with the flexibility to adopt alternative governance practices, if its board considers those to be more suitable to its particular circumstances, subject to the requirement for the board to explain its reasons for adopting those alternative practices instead of the Councils recommendations. ASA 260 Communication with those charged with Governance (ASA 260, 2013) Scope The standards which was been issued by ASA is used and it deals with the auditors responsibility to make a communication with TCWG during the conduct of audit of the financial report. Apart from any discussion it applies to the company governance and its structure and its particular size and it also applies to all the things where the Those Charged with governance are been involved. As per this standard it does not establish any communication with the management of the company unless they are been those charged with governance. The Role of Communication The main objective of this Auditing Standard is to focuses on communications between the auditors to those charged with governance. The two way communication is always affected when: (a) Both of them are involved in making a proper pattern to work the things. Such type of relationship can be maintained only when there is a integrity and independence in the auditors work; (b) The auditor must obtain the necessary data to carry the audit from those charged with governance. To illustrate, they provide and help auditor in understanding the entity and its environment which helps to obtain the audit evidence; and (c) It also helps to fulfil the responsibility to check the process of reporting and to find the fraud and reduce the risk in them. Requirements The auditor has to decide that to whom they will communicate for any particular work in the company. Communication with a person of Those Charged with Governance The auditor finds any material items it must communicate with the person in the company for example, head of audit committee or an individual. They also determine to communicate with the management also. When All of Those Charged with Governance Are Involved in Managing the Entity In most of the case those charged with governance are taking part in managing the organisation, for example, a small businessman who is a single owner manages the organisation and has no other person having a governance role. As per such case if matters required for such standard is to make a communication with the person who is responsible for all work. Such matter is been noted in paragraph 16(c) of this Standard of auditing. ASA 315 Identifying and Assessing the Risk of Material Misstatement through understanding the entity and its environment. Requirements The auditor must do the risk assessment procedures to obtain the information and material misstatement in the financial report at the various level of audit. The auditor conducting the Risk assessment procedures by themselves would not provide the acceptable audit evidence so that audit opinion can be given on such. The risk assessment procedures shall include the following: (a) The auditor must make the enquiries of the entire individual in the organisation. So that fraud and error of the organisation can be obtained. (b) Analytical procedures. (Para. A14-A17) (c) Observation and inspection. (Para. A18) The auditor shall consider whether information obtained from the auditors client acceptance or continuance process is relevant to identifying risks of material misstatement. If other partner of the firm i.e. the engagement partner who has conducted the other work for the organisation whether such information obtained is sufficient and appropriate to identifying risks of material misstatement. (PCAOB, 2015) (d). Purpose and Authority The Audit and Risk Committee may assist the Board of Directors for: The process of financial reporting in order to ensure the integrity and transparency of the financial reports; The effectiveness of the internal control of the Universitys and its environment of risk management; The Enterprise Framework for Risk Management; The independent process of audit, which includes the recommendations of the assessment and appointment of the performance of external auditor; The internal audit function and its effectiveness; The compliance of University with the, statutory, legal and the regulatory requirements, regarding the safety and health of the employees. (University of Tasmania, 2014) The Committee also has an authority of requesting the investigation of appropriate to fulfil its responsibilities. Hence, it is evident that the existence of Audit and Risk Committee will reduce the Stress on Auditor, since the people those charged with governance will take the responsibility of fair dealings of the companys state of affairs. Solution 2 Meaning and definition of audit risk It is also known to be as residual risk and the audit risk means the risk that auditor is facing whether the proper care is taken but still opinion given by him is not correct and the financial statements of a company or an individual would include any fraud and the errors.. The audit risk is generally been divided into two parts: Risk of evaluation of financial items and Risk of affirmations which was created due to evaluation of financial documents. Mainly audit is been conducted to provide that the financial statement is free from material misstatement and give the opinion on it to the investors. With the aim of insuring against future litigations arising from missed financial improprieties, like material misstatements, auditors will usually transmit malpractice insurance. (Ready Ratios, 2015) Types of audit risk The different types of audit risk include: Inherent risk- The Inherent risk is the risk that a there would be risk in the financial statement. This statement is related to the account important notes and other items. Control risk- Control risk is the risk that how much control is created still there would be material misstatements which will not be created or detected and cannot be prevented from incurring. Detection risk- Detection risk is the risk that an audit might not be capable of detecting a material misstatement. (Ready Ratios, 2015) Assessing the audit risk The inherent risk and control risk is been assessed by the company auditor at all the three levels high risk, moderate risk, and low risk. The top most risk of inherent and control risks would arise due to low checking in the company financial statement. So as a result of this the auditor would require to carry more checking and that the financial statement is free from any risk and material misstatements. (Ready Ratios, 2015) Significance of audit risk To get the low audit risk it is not at all possible for auditor to conduct and check every transaction. The auditor is generally required to check the following main areas. For example less cost is been shown or more revenue is shown. So it can be possible that there would be where it is possible that errors will lead to material misstatements on the financial statements. However auditor is required to make the proper planning and driven out its work in a way which is best possible for the financial statements being materially misstatement. Role of CFO The main role of the CFO as key person for the department of financial management support for the Head in his duty as accounting official is the crucial in the decentralized structure of organization in order to ensure that the financial risks are monitored appropriately and are also mitigated. The current need for the regions for identifying the surpluses which may be early reallocated is also a better step to foster the efficient practices of financial management. It is also important to ensure that the initiatives made by the corporate or the funding commitment that require the regions to make necessary changes to the strategies or budget plans shall be communicated to them in a timely manner. The Corporate Finance is also responsible for developing the guidelines for the year-end and also the timetable in order to meet the year-end needs of the central agencies. The Regional staff is authorised to apply the guidelines in their particular regions. Audit Objective The objective of this engagement was to determine how well the department has designed and implemented controls relating to year-end procedures, particularly as they related to: commitments and budgetary management; payables and accruals; and departmental and public accounts reporting. Key Risks The Management shall design the controls for managing the risks. The audit shall examine the controls and processes that the management has designed to reduce the following main risks: year-end transactions cause the departmental spending to increase the appropriations; the appropriations may lapse despite a requirement for funding the projects; the errors in the financial information are made due to the misleading application of the miscommunication, policies, huge volume of the transactions and the complexity of requirements of reporting; the accruals and payables are not supported properly by the documentation; and the central agency needs are also not complied with. Following are the 3 Potential Risk Areas in the given case Net Profit V/s Advertising Expenditures It is clearly evident from the given statistics that the Net Profit to Sales ratio is decreasing in the current year as compared to previous year, and the main reason for the same is Huge Expenditure incurred by the Marketing team to promote their team. The Audit risk here is that, despite of incurring heavy expenditure on advertising, there is significant downfall in Profits of the company which is a matter of concern for the near future. Debt to Equity It is evident from the statistics given that the Debt to Equity ratio has been increased from 3.25 to 5 in the current year, which is not a good sign for the company, since the funds are borrowed at some rate of interest and in return the interest earned by the company is also lower than what was made in prior year i.e. the Time interest earned is only 1 as compared to 2.9 in prior year. Also the company is making a loss since last year it would be difficult to pay off the interest expense on borrowings. Return on Assets It is evident from the statistics given that the Return on Assets utilised in the company has also decreased from 0.04 to -0.10 in the current year. This may be due to the heavy depreciation and other operating expenditures have been charged to the revenue of current year. (Namoi cotton, 2015) Summary Conclusions The management shall establish the reasonable procedures for year-end and the controls over the commitments, payables and the financial reporting. The identification and the accuracy of the PAYEs and the internal communication of the new spending would also further strengthen the practices of financial management. Audit Area Audit Assessment Payables at the Year-End (PAYEs) Criteria Mostly Met Commitments and Year-End Budget Management Criteria Mostly Met Financial Information Reporting Criteria Met (Namoi cotton, 2015) Solution 3 General Objectives of Internal Control The Internal control consists all the processes which are designed to give the assurance for the achievement of the objectives of company in following cases: cost-effective utilization of the resources, the efficiency of operations, the financial reporting reliability and the compliance of the regulations and the internal policies. The general objectives of the internal control are as under: To ensure that thebusiness is conductedefficiently with respect to the systems that is in place and is implemented fully. The Controls shall mean that the processes and transactions of business may take place without any disruption and also with low disturbance or risk and which may, in turn add the value. Tosafeguard the business assets. The Assets may include the tangibles as well as the intangibles, and the controls are also necessary in order to ensure that they are been used and protected from any fraud, misuse, theft or misappropriation. Todetect and prevent fraud. The Controls are also required to show up any financial or operational disagreements which may be the result of some fraud or theft. This may include the off-balance sheet funds or the utilisation of the unauthorised policies of accounting, or the use of property of company and similar, inventory controls etc. To ensure theaccuracy and the completeness of the accounting records. Also ensuring that the transactions of accounting are recorded accurately and fully, and that the assets and liabilities are also identified correctly and are valued, and that all the revenues and costs shall be accounted fully. To ensure thepreparation of the financial informationthat also applies to the reporting and also to management accounts, if necessary, for the facilitation of the effective decision-making of management.(Strategic management accounting knowledge, 2011) Following Transactions would occur at Fitness for life: Cash Receipts and Payments: This would include the receipts of the Fees from the members of the Fitness Centre, other miscellaneous Processing charges etc. The payments shall include Petty cash expenditures like repairs of some machineries and equipments, tea, food and beverages, etc. The risk here is that the branch manager may diligently misappropriate the cash received by raising the fake bills for expenditures. Hence, it is essential to set proper internal control system to overcome this risk of embezzlement of cash. Incorrect Claims for Salaries of Staff: Since, the entire responsibility of Staffing and their time management is handed over to branch manager, it may be possible that the claims may be wrongly made for the salary not to be payable to the particular staff on occasion of certain leave taken by him during the month. Free Entry to Relatives: There are likely chances that the branch manager allows his friends and relatives to enter the Fitness Centre without making any payment of membership fees, hence the CCTV can be placed at the branch premise which is considered to be the better internal control to overcome this kind of risk. Solution 4 When Should an Auditor Perform Tests of Controls? The Tests of controls may be required, when: The auditor has planned a reliance on test results for some low level of risk of control. Tests of the balances and the analytical procedures in itself are not at all sufficient in order to evaluate the assertions of the financial statement (such as the completeness for the revenues). The observations and Inquiries concerning the key controls in the small entities are required to offset the material weaknesses and significant control deficiencies for a risk assessment of control at some level. Where the tests of controls are performed, they can be used for evaluating some of the assertions for the transactions, thus reducing the tests of balances.The Common sizes of sample utilised in the practice are 40 units of sample (with no deviations or errors) or the 60 units of sample (with one deviation or error). (Accounting Concern, ND) The Tests of controls are generally dual purpose. The first purpose is to test the compliance with the entitys internal controls. The secondary purpose is to perform various procedures for accounting and internal controls.The auditor must perform the following audit procedures: Assessment of the effectiveness of the system of internal control. This shall mean that investigation shall be conducted on the entities operations and design. Obtain the direct evidence, additional about the amounts that are disclosed in the Financial Statements. This evidence can be obtained by utilising the substantive testing procedures. Say for example, we may consider the amount of receivables in the SOFP. The one way in which this can be misappropriated may be if it had been valued incorrectly, because the huge amount of balance had been owed by the customer who is not likely to pay back. The controls which may assist to prevent shall include: Take up the references of credit on the new customers. Establish a limit of credit. Developing the analyses for aged receivables. The follow up of the amounts which are not paid timely. References ASX, 2014, Corporate Governance Principles reviewed on 8 January 2015, https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf Ready Ratios, 2015, Audit Risk reviewed on 8 January 2015, https://www.readyratios.com/reference/audit/audit_risk.html Auditing and Assurance Board, 2015, Auditing Standards reviewed on 8 January 2015, https://www.auasb.gov.au/Pronouncements/Australian-Auditing-Standards.aspx ASA 260, 2013, Communication with those charged with governance reviewed on 8 January 2015, https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_260.pdf ASA 315, 2013, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_315.pdf Namoi cotton, 2015, Financial Reports reviewed on 8 January 2015, https://namoicotton.com.au/reports/financial-reports.aspx Namoi cotton, 2015, Annual Report 2014 reviewed on 8 January 2015, https://namoicotton.com.au/Uploads/FinancialReport/Full%20Year%20Financial%20Report%202014.pdf Queens University, 2014, Audit and Risk Committee reviewed on 8 January 2015, https://www.queensu.ca/secretariat/trustees/committees/audit.html Bank of International Settlements, 2010, Principles of Corporate Governance reviewed on 8 January 2015, https://www.bis.org/publ/bcbs176.pdf Comptel, 2012, Objectives of Internal Controls reviewed on 8 January 2015, https://ar2011.comptel.com/en/corporate_governance/financial_reporting_process/objectives_of_internal_control Newstatement, 2015, Principles of Corporate Governance reviewed on 8 January 2015, https://www.newstatesman.com/business/2013/11/what-are-fundamental-principles-corporate-governance Strategic management accounting knowledge, 2011, General Objectives of Internal Controls reviewed on 8 January 2015, https://apmstuff.blogspot.in/2011/07/5-general-objectives-of-internal.html Accounting Web, ND, Test of Controls reviewed on 8 January 2015, https://www.accountingweb.com/blogs/cpapastr/today039s-world-audits/efficient-tests-balances-series-no-5-when-should-auditor-perfo Open tuition, 2015, Test of Controls reviewed on 8 January 2015, https://opentuition.com/articles/f8/audit-tests-difference-tests-control-substantive-tests/ Western Economic Diversification Canada, 2011, Year End Audit Procedures reviewed on 8 January 2015, https://www.wd.gc.ca/images/cont/13662a-eng.pdf Enel, ND, Principles of Corporate Governance reviewed on 8 January 2015, https://enel.ru/en/company/corporate_governance/principles_of_corporate_governance/ University of Tasmania, 2014, Audit and Risk Committee reviewed on 8 January 2015, https://www.utas.edu.au/university-council/about-the-committees/audit--and--risk-committee HM Revenue and Customs, ND, Audit and Risk Committee reviewed on 8 January 2015, https://www.gov.uk/government/organisations/hm-revenue-customs/groups/audit-and-risk-committee Thrivent Financial, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.thrivent.com/member-involvement/leader-resources/finances/audit/ Monica Zorn, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.roseryan.com/blog/2014/01/how-to-prepare-for-your-year-end-audit-are-you-ready/ Proformative, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.proformative.com/questions/year-end-accounting-checklist Accounting Tools, 2015, Test of Controls reviewed on 8 January 2015, https://www.accountingtools.com/questions-and-answers/what-are-tests-of-controls.html Cram.com, 2015, Test of Controls reviewed on 8 January 2015, https://www.cram.com/flashcards/tests-of-controls-and-substantive-tests-of-transactions-ch-14-332531 Accounting Concern, ND, Test of Controls reviewed on 8 January 2015, https://www.accountingconcern.com/accounting-dictionary/tests-of-controls/ PCAOB, 2015, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12.aspx International Standard on Auditing, ND, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.frc.org.uk/Our-Work/Publications/APB/ISA-315-Identifying-and-assessing-risks-of-materia.pdf ACCA, 2013, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_jan13_fau_f8_p7_isa315.pdf