American Institute of Certified Public Accounts Code of Professional Conduct Essay Example for Free

American Institute of Certified Public Accounts Code of Professional Conduct Essay The American Institute of Certified Public Accounts (AICPA) Code of Professional Conduct is a body of principals that has a goal to guide Certified Public Accountants (CPA’s) in the â€Å"performance of it professional responsibilities† (Mintz, 2011). The AICPA Code of Professional Conduct has six essential principles and they are: Responsibilities, the Public Interest, Integrity, Objectivity and Independence, Due Care, and Scope and Nature of Services. Each of these principles is meant to be followed by the members of the AICPA. These articles are used to explain the responsibilities that CPA’s have to clients, colleagues and to the public. The first principle, Responsibilities, protects the public of irresponsible and immoral behavior. The Public Interest makes sure the public’s best interest is protected. The third and fourth principles guarantee that the trust of the public is greatest served; integrity, honesty and confidentiality are of highest importance, as well as objectivity and impartiality. The fifth principle deals with the level of quality service and competence that the public receives and deserves. The sixth principle ensures that CPA’s have good internal controls put into place, and makes sure that CPA’s are unbiased and free of conflict when performing an audit for a client. These principles are put into place to protect the public and also to protect CPA’s, because as they follow them they will ensure that their practice is honest, responsible, and ethical, allowing no leeway for unethical behavior. The most important purposes of the AICPA Code of Professional Conduct are to honor the public’s trust, to enforce the ethical obligations of the CPA’s and to provide guidance in the performance of the professional responsibilities. Although it appears seemingly simple, honoring the public’s trust is not always a first priority for many within an organization. The AICPA principles places the public’s trust first, as one must for all CPA’s, and makes it important that CPA’s act in the best interest of the public, even if it does not serve in best interest of the CPA. By behaving ethically, CPA’s show respect for the public and its interest, and they are able to carry out their duties and commitments to the public. Finally, CPA’s have the obligation to perform their responsibilities to the public to the best of their ability, putting always first the best interest of the public.

Analysis of The Outcasts of Poker Flat by John Oakhurst :: The Outcasts of Poker Flat John Oakhurst Essays

Analysis of The Outcasts of Poker Flat by John Oakhurst John Oakhurst is the main character in â€Å"The Outcasts of Poker Flat†. John is an outstanding person and has some phenomenal traits. Such as that he is unusually calm, courageous, and modest. John has shown numerous times in â€Å"The Outcasts of Poker Flat†, that he is an extraordinarily calm person. One time in which Mr. Oakhurst showed extreme calmness is when the men come to take him away, and he just took what is coming. That to me shows extreme calmness. Another time when John Oakhurst shoes his trait of calmness is when he has to walk on foot back to Poker Flat to save Piney. John just said that he would try, and off he went. No worries or second thoughts about it. Those two things to me, show that John Oakhurst is a extremely calm person. John, the gambler, is an extremely courageous person. He has proven this by a number of actions in this story. First of all he shows tons of courage by not getting scared when the travelers and him get snowed in. If it where me I probably would have run off like Uncle Billy did. Another example of when Mr. Oakhurst showed courage was when he kicked Uncle Billy to stop him from laughing. Most people would have just told him to stop laughing. But not Mr. Oakhurst, he just gave him a swift kick in the stomach. That to me shows the utmost courage in the world. Another one of John’s traits is that he is overwhelmingly modest. Mr. Oakhurst’s modesty is proven numerous times in this short story by Brett Harte. One of those times is when John puts the death card on the tree, he doesn’t boast about dying while trying to save a life. He simply states that he ran out of luck on a certain day. Another time in which John displayed modesty is when he never boasts of winning all that money during card games.

Pest Analysis Essay

Political: With the growing demand in the energy drink market and possible side effects due to them because of the high caffeine content, the government of India may come up with the regulations that require the product to be tested clinically to prove its benefits and get the local certification too. Social: Burn position itself as a youth brand. With India being the country with youth centric demographic, it helps BURN to reap the benefits if it position itself as the right product with right pricing and good promotion. However the youth segment of the country is becoming more and more health conscious. Youth now days prefer to have less calorie drinks. Hence it will help burn if it keeps this changing psychographic in mind and design its drinks with lesser calories ( as of now the presence of caffeine and calorie may present a hindrance). The company needs to position the product with keeping in mind about this changing social trend. Legal: Energy drinks in India may soon have to drop the word energy and settle for a less glamorous descriptive such as caffeinated beverage or caffeinated drink. If the Food Safety and Standards Authority of India (FSSAI) have its way, they may also be asked to carry a warning. The FSSAI has proposed that the words â€Å"Not recommended for children, pregnant or lactating women, persons sensitive to caffeine† be displayed in a bold font on every can of energy drink. On 21st Sept’2012 FSSAI declared that the drinks with 320ppm caffeine have to be labeled as â€Å"Caffeinated Drinks†. Economic The energy drinks are premium priced products. It being a non alcoholic beverage has a lot of cheaper alternatives. We know that the sales of such products do get affected during recession. Though recession has almost got over, but its after effects is yet to get over. The policy paralysis is slowly changing for the better but still the its has not reached a stage to control inflation. Higher inflation will lead to lesser consumption of Burn. The pricing needs to be competitive but at the same time we need to keep in mind the current Technology: The technology in India has grown at a very high speed. Internet is becoming a big part in the lives of an Indian consumer. Burn needs to make use of this fact as the current TG of burn will high end and hence will be exposed to internet. Burn can use niche websites as well as social media to do its promotions and hence increase the desirable awareness among the TG. Also the presence of innovative OOH like digital projection (AXE) can be used to engage with the potential TG.

DNA Test and Child Support Arrearage Essay

David Redd field a motion concerning this paternity action with an effort to enforce an order entered in 2001, which ordered Cheryl Shively and a child David Shively to go for a DNA test. The then senior status judge, after hearing from both parties who were present overruled Mr. Redds motion holding that the court had absolutely lost jurisdiction regarding the DNA request since the child had been emancipated and also that the motion was hindered by the doctrine of launches. David Redd is not the type to give up quickly, so he went for reconsideration and the sitting judge then, refuted the consideration. As if this was not enough to keep David Redd off he requested for reconsideration yet again and this time he was given a hearing date. He also filed an extra motion to bring to an end the arrearage obligations that was based upon a statute of limitation claim. The Action pertaining paternity was filed on January 1988 with a petition that was verified and signed by the mother Cherily Shevly, arguing that a child had been born to her on November 27 1986, and that David Redd was the father of the born child. David Redd was adequately served through secretary of state at his address in Jeffersonville. Files from the court records concerning this case indicates that on august 15 1989, David Redd   along with Cherly Shevely was adjudicated the father of David Shively and agreed to offer child support to the said child in the amount $25.00 weekly. He also executed another agreed judgment concerning paternity, which adjudicated him the father of Kayela Shively, a child who had been born nine years earlier, and agreed to give child support of $20 per week. He was also to give $5.00 weekly for the arrearages December 7 1989, Mr. Redd was ordered to appear in court on February regarding the child support arrears. Since the agreement, Mr.Redd had not paid any child support in honor of the agreement and he did not appear before the court because of lack of good communication since the address he had given out was no longer valid. Commonwealth offered another show clause for hearing about the alleging accumulation of child support arrearages but still the man in question did not appear in court thus the motion was ordered remanded. On 4 March 2010 in an open court Mr. Redd acknowledged that he had moved out in 1989 but he had not notified about the address change. Records indicate that both parties entered a modification concerning the child support obligation allowing Mr. Redd to pay $44.61 per week and arrearages of $9.61.Mr.Redd s employer was also notified to withhold sum of $89.61 per week from Redd salary towards the child support. David Shevely was 14 when Redd filed a motion to have paternity test and argued that Shively had informed the child that Redd was not his biological father. The sitting judge then ordered for a DNA test but Shively did not turn up for the test. Between 2001 and 2010 Redd did not make any more effort to request for the DNA test, since he was advised by his lawyer that it would be at the interest of the child not damage the child any further because of the abuse he and his mother had received. I David Redd do appeal to the high court that I be granted my DNA requests and also I appeal that you consider lowering the child support offer from $60.00 per week since am only working part time and it is really hard to meet the said figure. References People, H. (2002) Criminal classification.(f-5)(f-4) Scheneider, H. (2000) The practice of falsely attributing fatherhood is raising among women.