Listed Companys Accounting Fraud of the Causes and...

Listed companys accounting fraud of the Causes and Prevention [ABSTRACT] from the analysis of accounting Information distortion that is illegal, because the accounting fraud, manifestations and hazards start to analyze the accounting fraud of Chinas listed companies the motivation to find out the real causes of the accounting fraud, and through drawing and learn from foreign countries in the prevention and treatment of accounting fraud experience, to present my accounting fraud prevention and treatment response. [Keywords:] listed company; accounting fraud; Governance 1, the listed companys accounting fraud and harm the performance of the form (A) the manifestation of accounting fraud†¦show more content†¦Therefore, the problem of accounting fraud will be more prominent. (B) inadequate corporate governance structure As the shareholding structure of Chinas stock market congenital defects, so that listed companies in China and Western countries are generally characterized by state-owned shares due to the dominance of the shareho lding structure, thus resulting governance structure of listed companies, including shareholders, board of directors, board of supervisors of mutual checks and balances between the distorted. (C) the accounting legislation is not perfect Since December 1990 Chinas Shanghai Stock Exchange since its inception, has successively promulgated and improve the Company Law, Securities Law and a series of laws and regulations, but the effect of the practical implementation point of view, there are still more serious defects. First, regulations promulgated lagged behind the development of practice, legislation appears to be more passive, passive plugging holes, the lack of predictability. Second, the operability of laws and regulations is not strong and poorly enforced, especially prominently reflected in the right CPA ineffective sanctions against persons outside the law, the law often to accept theShow MoreRelatedKey Elements For Commit Fraud1673 Words   |  7 PagesElements There are five elements needed to commit fraud: (1) a false statement containing material fact, (2) the defendant possesses the knowledge that the statement is untrue, (3) the false statement’s intent is to deceive the intended victim, (4) the intended victim justifiably relies on the statement, and (5) the ending result is financial injuries to the intended victim. All false statements do not constitute for fraud; it needs to contain a material fact. 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Especially responsible were the very visible Enron and WorldCom fraud cases. Both companies filed for bankruptcy and constituted the largest companies in American history to do so. The extent of the accounting irregularities and fraud being investigated and disclosed brought into question the effectiveness of financial statement audits. In addition, the criminal conviction of Arthur Andersen, LLP, one of the then Big 5 accounting firms, on ch argesRead MoreSolution to Auditing and Assurance Service: 1,12,B, 329605 Words   |  119 Pagesthe â€Å"client† that pays the fee, and they may or may not be one of the parties to an assertion or other information. The decision makers are the beneficiaries of the assurance services. 1.9 Accountants record, classify, and summarize (report) a company’s assets, liabilities, capital, revenue, and expense in financial statements. Auditors gather evidence related to the assertions management makes in financial statements and render a report. 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Plato and Gospel Which One Brings Correct Truth - 1019 Words

Human souls are hungry for meaning, for the sense that they have figured out how to live so that their lives matter, so that the world will be at least a little bit different for them having passed through it. In philosophical sense, the search for Truth with capital T and knowledge marks the journey of a person to enlightenment. Undoubtedly in the Gospel of Luke, Jesus’s illustrations and parables points repeatedly to different audiences and in different contexts conveying the same message in different connections. Through the parable of lamp, it can be inferred that a person should strive to gains knowledge and once enlightened, the knowledge should be shared with other people in order to give their life a purpose. In similar manner, Plato’s allegory of the Cave sheds a light upon the paradigm of a person who accepts the world as it is to a person who seeks to find the absolute truth. This work by Plato also emphasizes that a person after gaining knowledge must come b ack down to the cave to inform others. The teachings in Gospel are frequently presented in forms of parables, a story illustrating moral or spiritual lesson. The main purpose in using parables was to make the teaching easier to grasp. They were intended to make Jesus’ teachings clear to those like his apostles who had a sincere interest in understanding his teachings while obscuring his teachings from those who were his enemies and who had no sincere interest in understanding his teaching. The parable of theShow MoreRelatedJustin Martyr Essay3085 Words   |  13 Pagesinterested. Finally, Plat/on/ism, through intellectually demanding, proved unfulfilling for Justin’s hunger heart. With his refined perceptions, from various studies, he became a disciple of Socrates and Plato. While in Ephesus, Justin was impressed by the devotion of Christian martyrs. One day, while Justin was strolling by the seashore, a old Christian man walked beside Justin and spoke to him about Jesus as the fulfillment of the promises made through the Jewish prophets. Justin was overwhelmedRead MoreTheology of the Body32011 Words   |  129 Pagesoutline form to facilitate their passing on this Gospel of Human Love in the Divine Plan to others. Eventually, I hope to do a commentary to accompany the various sections, but that will come later! I. The original unity of man and woman (Catechesis on the book of Genesis) A. The â€Å"beginning† of marriage in God’s plan. 1) In his dispute with the Pharisees (Mt 19:3 ff), Christ takes marriage back to God’s plan in the beginning, seen in Genesis, which sets forth a proper understanding of the natureRead More What Christian Literature Is Essay4677 Words   |  19 Pagesmode of human excellence is implicity in His historical human character: poethood, of course, included. His second point goes with this one, Applying this principle to literature, in its greatest generality, we should get as the basis of all critical theory the maxim that an author should never conceive himself as bringing into existence beauty or wisdom which did nor exist before, but simply and solely as trying to embody in terms of his own art some reflection of eternal Beauty and Wisdom. AsRead More Effects of Television on Our Society Essays6952 Words   |  28 PagesSociety INTRODUCTION Plato once, prophetically, posed a question that hints at the very core of this project. In philosophizing on the issue of entertainment and its various, sometimes questionable, sources he asked his fellow citizens to consider the following â€Å"Shall we just carelessly allow our children to hear casual tales which may be devised by casual persons, and to receive into their minds ideas for the most part the very opposite of those which we should wish them to have whenRead MoreA Picatrix Miscellany52019 Words   |  209 PagesPicatrix (see I.P.Couliano, Eros and Magic in the Renaissance, University of Chicago Press, 1987, p. 118). The Picatrix is mentioned by Johannes Trithemius in Book 2 of his notorious Steganographia (1500) and in his Antipalus Maleficiorum (c. 1500). One copy (British Library, Sloane manuscript 3679) passed down from Simon Forman (d. 1611) to Richard Napier (d. 1634) to Elias Ashmole (d. 1692) to William Lilly (d. 1681). E.M. Butler wrongly associates it with Gio. Peccatrix, (no doubt a pseudonym) who

Is War Inevitable Free Essays

1 Is War Inevitable? The modern human mind has sought to present findings and evidence that would lead to some form of an indication or conclusion regarding the inevitability of war through the multifarious fields of science and technology; anthropology; political science; economics; psychology (both humanist and evolutionary); and cultural studies. The general perception for most people – gauged through academic surveys and Social Networking websites – is that the innate biological tuning, socio-cultural infrastructure, geo-political systems, economic scarcity, and the massive amounts of arsenal possessed by mankind will never allow humans to transcend the atrocities of brutality, violence and aggressive bloodshed. Unfortunately, those general perceptions are not unsubstantiated: latest scientific research in the field of genealogy has blamed the Y-Chromosome for man’s propensity to wage war. We will write a custom essay sample on Is War Inevitable? or any similar topic only for you Order Now Further anthropological studies have reiterated and reinforced the fear that clearly lays down the innateness of a tendency towards war, which, subsequently, implies that war is inevitable. However, that is not the complete picture. â€Å"Statistically, it is more common for humans to be cooperative and to attempt to get along than it is for them to be uncooperative and aggressive towards one another,† says anthropologist Robert Sussman from Washington University in St. Louis, Missouri. With a growing number of experts now arguing that the urge to wage war is not innate, and that humanity is already moving in a direction that could make war a thing of the past, this essay will, based on further research done in the above stated fields, argue against the inevitability of war based on the following grounds: biologically, new research combined with cross-cultural findings and a deeper insight into the evolutionary development of human beings will show how the â€Å"innateness† of war is a myth; socially, we will take a look at the development of a new society in the modern era that compels a change in social ideology that will inevitably lead to more peaceful times wherein war will not be inevitable. Anthropological and ethnic studies have shown that, long before the emergence of modern nation-states, human beings waged war in the tribal setting, basing these conclusions on archeological findings. Furthermore, observance of the behavior of our closest evolutiona ry cousins, the chimpanzees, has encouraged the perception that just the way chimpanzee troops tend to wage war on other chimpanzees – sometimes even beating them to death – similarly, we too are biologically programmed and naturally hardwired for aggression. In â€Å"Are Humans Hardwired to Behave Aggressively? Margie Wylie says that a new and upcoming field of genealogy suggests that the Y-Chromosome in human beings causes us to be, at least in part, â€Å"hardwired for aggression and troublesome behavior†. The question is posed to any logical mind: can we allow ourselves to conveniently use this as an excuse for war and crime? No. We can not. Yale’s â€Å"Human Relations Area Files† (Ember), a database of around 360 cultures around the world from the past and present, shows that nearly nine-tenths of these cultures have engaged in warfare. However, the frequency, intensity, and time spans of these wars varies vastly from one culture to the next . â€Å"There is variation in the frequency of warfare when you look around the world at any given time,† says Melvin Ember. â€Å"That suggests to me that we are not dealing with genes or a biological propensity. Even if we do consider the biological propensity and the arguments based on genetic findings, further studies with regards to these have painted a clearer picture that war is not, in fact, inevitable. Harvard anthropologist, Richard Wrangham, argues that humans have made evolutionary steps towards being less aggressive. In comparison to our ancestors, our brains are ten percent smaller than they used to be, following a trend similar to the Bonbonos: domesticated animals, bred for docility. Our ability to live in big cities without attacking each other all the time shows that we are learning to control our violent behavior, at least inside groups (Wylie, 2003). This coming from a propagator of the school of thought that believes in the innate tendency for war, it sh ows that in current times we can safely say that war is not inevitable. The â€Å"Us versus Them† syndrome that has plagued the human mind, thus naturally developing a propensity to wage war, is not quite as strong anymore. Bigger groups, with stronger and more complex bonds for internal cohesion have proven to be victors of war throughout history. They tend to become more inclusive, history is proof of that. The population explosion, increasingly obvious environmental challenges, and the threat of nuclear war leading to mutual annihilation are all modern world indicators of the inevitability of war, however, like our ancestors ten thousand years ago, we are being forced by the results of our own actions and successes to mutate into a new kind of society based on a new organizing principle. The implications of globalization, the internet, the new concept of universal human rights, the political incorrectness of ethnic humor, the growth of transnational economic institutions and regional political ones, new thinking about gender relations: it all is part of a massive change in the way people live and think. It is only inevitable now that a new progression based on competition between ideas; schools of thoughts and philosophies will take over and will not need to enter armed conflict. (Coon, 2000) To conclude, we can easily say that given the biological developments concerning evolution, combined with changes in the psychological arena and in socio-cultural norms, war is not inevitable. The inevitability of war, in fact, was overestimated even before, as findings in this essay prove. The future progression of humankind may be slow and difficult, as it has always been, for change is not something engineered in design and geared in direction. But the future holds that war is not inevitable. Works Cited Coon, C. (2000). Is War Inevitable. Retrieved from Progressive Humanism: A New Approach to the Humanist Philosophy : http://www. progressivehumanism. com/war. html Ember, C. a. (n. d. ). Human Relations Area Files. Retrieved from Yale University: http://www. yale. edu/hraf Wylie, M. (2003). Are Humans Hard-Wired to Behave Aggressively? Toronto Star (Canada) . How to cite Is War Inevitable?, Essay examples

Total Separation of Church and State free essay sample

Total Separation of Church and State â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof†¦Ã¢â‚¬  The first Amendment of the Bill of Rights within the Constitution and an amendment that comes with support, rejection, and controversy. The amendment was made because the forefathers didn’t want a bloodbath that had plagued most of the world. Since 1618, at least 23 million people have been killed during a war revolving around religion issues. The wars have been fought over land, where separate countries claim a spot of land was promised to them, which is similar to the hostility that is going on between Israel and Palestine, and beliefs, like the Taliban and Syrian rebels attacking the United States Embassy’s because of a movie showing the face of the Islamic prophet Allah, and portraying him as a foolish, sexist pig. Many wars were fought â€Å"in the name of God†, which caused many men, women, and children to parish. When the forefathers came to North America, they didn’t want a repeat of the hostility. Thomas Jefferson coined the phrase â€Å"separation of church and state† in a letter to a political friend, and the phrase stuck, with James Madison saying, â€Å"The purpose of separation of church and state is to keep forever from these shores the ceaseless strife that has soaked the soil of Europe for centuries. † Because of the senseless fighting in Europe, separation was widely celebrated. But for separation to work, it needs to be enforced and to be strict. Strict separation is desirable for several reasons. First, it is a way of ensuring that we can all, as Americans, feel that it is â€Å"our† government, whatever our religion or lack of. If government becomes aligned with a particular religion or religions, those of other beliefs are made to feel like outsiders. The total separation of Church and State would benefit all citizens because it would end the persecution of non-religious persons. But, in the end, it comes down to one question: Can anyone prove that religion is a benefit to everyday life if it’s included in government? Since the founding of our country, the United States of America has been, mostly, Christian country with over two-thirds of the people belonging to Christianity, but that number is dropping. With the religious population dwindling down in the United States, the government should erect a wall of separation that James Madison and Thomas Jefferson envisioned. Erwin Chemerinsky wrote in the book Why Church and State Should Be Separate, â€Å"It seem s to me that if we want our citizens to feel that the government is open for everyone – that it is their government – we need our government to be strictly secular. With the total separation of the church from all federal affairs, it would benefit the citizens of the United States of America from persecution on individual’s personal beliefs and ideals. Our forefathers came over to the Americas to escape the religious oppression of the King of England, and the Church. While holding onto their Christian beliefs, the forefathers decided that the land that would become the United States of America would be of religious freedom, so as not to repeat the atrocity of England during this time period. Even though they tried, the oppression found itself on our shores, coming with a vengeance. In the past 50 years, the government has been adding religion into our country. On June 14th, 1954, president Dwight D. Eisenhower signed into law a change to the Pledge of Allegiance by adding ‘Under God’. Two years later, Eisenhower signed a law officially declaring â€Å"In God We Trust† as our nation’s official motto, which also mandated the phrase be printed on all American paper currency. Eisenhower’s choices to add these religious statements showed that the government has ahold of the ideals that once plagued England. This issue has been fought in many unsuccessful lawsuits trying to undo the damage done by Eisenhower. The biggest issue is a government cannot be premised on the belief that all persons are created equal when it asserts that God prefers some. This belief counter acts everything that the country had worked to accomplish. According to the principle of the constitution regarding the separation of church and state, religion is a private matter, which has no place in the presence of government. As in every argument, there are two sides. In this case, people say that we don’t need a wall of separation, that the church and state should become one, and that the United States should officially become a God fearing country, and that anyone who is not a Christian shouldn’t hold political offices. There’s a growing movement in which nonreligious persons are becoming more and more abundant, beginning to compare with the number of the Christians in the country, leading to a conflict that resembles the Crusades without all the violence. All religion should be kept out of government buildings and any and every government acknowledgements of a God should be thrown out, respecting the citizens that are not religious. Throwing out the mention of religion could lead to some major changes within the government, which could benefit the country. The first reason to make this change is that it protects the nonreligious from unfair persecution. Besides the danger of a direct mixture of religion and government, there is an evil which ought to be guarded against in the indefinite accumulation of property from the capacity of holding it in perpetuity by ecclesiastical corporations. Many Americans misunderstand the words â€Å"separation of church and state†, assuming that the law requires that public life must have nothing whatsoever to do with religion. The founders, by and large, were very much supportive of the role of religion in society, but they separated the ideas of society and government, leaving religion to play a role in society, not government. The separation of church and state is not meant to hinder religion, or to deny the role of religion in society or in our history. The concept of â€Å"separation of church and state† applies to the actions of the government only. The second reason to make a change is that we will be able to tax the churches. In 1986, an estimate showed that all religious income for that year was approximately $100 billion, or about five times the income of the five largest corporations in the United States. All tax free. With the money that is made from churches, the country would be bringing in billions of dollars a year that we can use to help pay off the deficit, build more roads, make more jobs, and build more schools. The third reason is that it’ll take the pressure off of public offices. When John F. Kennedy was elected president in 1961, the public was scared that the Catholic Church would take over the country. President Kennedy quickly made public that he supported separation of church and state and that â€Å"no catholic prelate would tell the president (should he be catholic) how to act†¦Ã¢â‚¬  As President Kennedy believed in, the greatest way for our nation to flourish is without religion involved in politics. Many politicians can’t be elected and lose to individuals that are not as qualified as they may have been. Religion is a very powerful tool, which we need to be careful on how we use it. Taking it out of government and federal affairs would greatly benefit the nation. The future of the United States of America is strong and prosperous as long as it adheres to the wishes of the forefathers and past presidents. Without religion, we shall strive. With religion, we will fall. In 1773, a Rev. Isaac Backus, a prominent Baptist minister in New England, studied amongst his people that when â€Å"church and state are separate, the effects are happy, and they do not interfere with each other: but where they have been confounded together, no tongue nor pen can fully describe the mischiefs that have ensued. † Looking at the ministers studies, it comes down to one final question: what will you choose; happy and separate, or mischievous and confounded together? With the non-religious growing in more and more numbers and their beliefs coming out, the world is noticing a change, a change for the better.  The change is bringing down the level of hostility toward non-religious individuals, and with separation of the church and state becoming an even bigger issue in today’s world; it has become a topic which cannot be ignored any longer.