The toxicity of chemicals Essay Example for Free

The toxicity of chemicals Essay Remedy I would not endorse hazardous waste landfill, waste treatment plant, deep injection well, or incinerators near a residential community because of the hazardous threats brought by the chemicals. Even though they are built so that the trash of chemical plants and the residue from pest control, there are some instance where there is a leakage that can harm the community. Hazardous waste landfills are built so that the waste from chemical processes can be dumped in this area. They are designed to resist the power of the chemicals. A deep injection well is a special kind waste landfill where the chemical residues are injected on the soil so that not to penetrate more from the environment and to the atmosphere. While a waste treatment plant treats the chemicals that lessen the impact of hazards of the chemicals. They used methods and even chemicals to in order for the hazardous chemical power be minimized. While an incinerators burned chemicals in a combustion chambers. All these methods are almost perfect because they are designed by engineers to minimize the effects of hazardous chemicals. But somewhat they have drawbacks. If people who operate this kind of methods did not operate well and accurate, they are big chances that the community will be getting toxic. And this consumes more land that must be used by the people in the community. (Network, 2005) The most practical way to response to this problem is to locate a dumping site or a site that will be building up by the waste treatment plant, deep injection well, or incinerators that is far from a community. In this way, the toxicity of chemicals that can affect the health of people can be minimized. But the most remedy to this problem is to minimize the use of chemicals that harms the human health as well as the environment. We must seek on the natural ways in preventing pest in our farms. Reference: Network, S. W. A. (2005). Landfill. Retrieved February 20, 2007, from http://www. ccthita-swan. org/Tutorials/landfill. cfm

The Effects of Domestic Violence on Children Essay -- Violence Against

How does domestic violence between parents and parental figures affect the children who witness it? This is a question often asked by Sociologists and Psychologists alike. There have been studies that prove that children who witness domestic inter-parental violence experience mental health problems, issues with gender roles, substance abuse, the committing of crimes and suicide/suicide attempts later in their lives. This paper will explore all five of these 'effects' of domestic violence on children and show that there is evidence of a clear relationship in which increasing parental violence is associated with increasing outcome risks (Fergusson & Horwood, 1998, p.8). When a child witnesses domestic abuse it can have many different effects on the child. From my research I found that one of the most common effects on the child were mental health problems. In one study, conducted in New Zealand, young people that reported high levels of exposure to inter-parental violence had elevated rates of mental health problems (Fergusson & Horwood, 1998, p.1). Some of the least severe mental health problems included anxiety, inability to focus, and nightmares (Brescoll & Graham-Bermann, 2000, p.2). But these problems, which appear to be less severe, can also be the symptoms of Post Traumatic Stress Disorder (Brescoll & Graham-Bermann, 2000, p.2). In a study conducted in 2001 the results indicated that higher levels of symptoms indicative of post traumatic stress were associated with children who have witnessed domestic violence (Hill & Nabors & Reynolds & Wallace & Weist, 2001, p.1). ?Children who have witnessed domestic violence are more likely to develop sy mptoms associated with Post Traumatic Stress Disorder; that is, high levels of an... ... The Journal of the American Medical Association, 286, Retrieved February 10, 2002, from Expanded Academic ASAP database. Brescoll, V., & Graham, S.A. (2000). Gender Power and Violence: Assessing the Family Stereotypes of the Children of Batters. Journal of Family Psychology, 14, 600- 612. Retrieved February 13, 2002, from PsycARTICLES database. Fergusson, D.M., & Horwood, L.J. (1998). Exposure to Interparental Violence in Childhood and Psychosocial Adjustment in Young Adulthood. Child Abuse & Neglect, 22, 339-357. Retrieved February 17, 2002, from Science Direct database. Hill, T.F., & Nabors, L.A., & Reynolds, M.W., & Wallace, J., & Weist, M.D. (2001). The Relationship between Gender, Depression, and Self-Esteem in Children who have Witnesses Domestic Violence. Child Abuse & Neglect, 25, 1201-1206. Retrieved February 12, 2002, from Science Direct.

Feet case study Essay

The item that seemed to really call my attention as being a problem is some of the profitability ratios. Starting with the Gross Profit margin, it seems at the moment that Just Feet makes $41.62 in 1999 and in 1998 $41.53 in profit, but it cost the company more to produce than what they are making in profit. This shows that they need to lower their costs in making their product to be more profitable. The company has not even reached a breakeven point. We also see that in the two years of 1998 to 1999 that there was a decrease in profitability a decrease in return of equity. This means that the company is making less profit for each dollar that the shareholders have invested in the company. This ratio shows us how efficiently the company is working, and it shows how efficiently management is using the funds that shareholders have contributed to the company. So in doing these analysis  for Just for Feet Inc. I would be questioning the efficiency of management for handling the income that shareholders have contributed. I would also want to look for closely at how the company is producing, the cost they are having is higher than the profit, for that reason we would want to evaluate how they could lower cost to make the profit more profitable for the company. Question 2. Just for Feet operated large, high-volume retail stores. Identify internal control risks common to such a business. How should these risks affect the audit planning decisions for such a client? One of the risks that a large retail store like Just for Feet Inc. could find in internal controls is in the area of Inventory Control. The largest concern is that what is stated on the Financial statements really exist. It is important to evaluate this risk so that a company can see if there is any thievery by employees and to make sure that on its balance sheet it shows an accurate report of inventory. Another area of risk in a high volume retail store would be the issue of handling cash. Since there is such a high turnover of cash in a large retail store, there needs to be good internal controls in place that will prevent false accounts receivable, and a misrepresentation of revenues. Another risk that needs to be evaluated is the management operations and how they handle and divide responsibilities within the location. In retail stores there can be a high turnover of people, for that reason management needs to make sure that there are always the proper division of duties, they need to make sure all paperwork is properly recorded and accounted for. As to how it will affect the audit plan, the auditor needs to make sure that there is proper division of duties, needs to test to make sure values are correct and there are no misstatements. The need to look closely at the inventory, accounting for the proper value on hand as well as the proper items in stock. Question 3 Just for feet operated in an extremely competitive industry, or sub-industry. Identify inherent risk factors common to businesses facing such competitive conditions. How should these risks affect the audit planning decisions for such a client? An inherent risk is when a company is susceptible to a misstatement in financial statements. It is the responsibility of an auditor  to carry out audits that will make these risks low to nonexistent. An example of this is segregation of duty. IN a highly competitive business profit and larger revenue will identify you as being the best, a possible risk is the lack of personnel that keeps expenses low giving people double duties, but creating an inherent risk. If we do not have management signing off on purchase orders, and others account for the product being received and another accounting for it being sold and another confirming the completion of the process in the accounting of such items through monthly closings or such. An auditor would want to evaluate that management has the experience necessary to carry out these plans. And those that are in the mentioned positions also would be experienced. If there is a high turnover in these positions it could be a sign of fraudulent behavior because people who are trust worthy would not stay in a place to do something dishonest. All these type of changes should be evaluated by the auditor. Question 4 Prepare a comprehensive list, in a bullet format of the audit risk factors present for the 1998 Just for Feet audit. Identify the five audit risk factors that you believe were most critical to the successful completion of that audit. Rank these risk factors from least to most important and be prepared to defend your rankings. Briefly explain whether or not you believe that the Deloitte auditors responded appropriately to the five critical audit risk factors that you identified. The emphasis that management made on reaching the earnings goals at whatever cost. The near year end transactions that Just for Feet was engaged in The law cash resources of the company The type of business strategy that the management of Just for Feet used The way that the company always kept the stock prices on the high end The increase in inventory at the end of both years. The vendor confirmations not coming through to confirm transaction by Just for Feet. The risk factors that were most significant to the audits completion would be the Inherent Risk, control risk, audit risk and detection risk. An Audit  risk is when an auditor answers the following questions: Is there a risk of fraud? Is this risk related to the complexity of transactions? Does it include and significant transaction out of the normal course of business? Karl M Johnston, (Auditing 2014) states that â€Å"whether the risk is related to recent significant economic accounting, or other developments and, it requires specific attention.† In my ranking of more important to least important in risk factors I think that they are generally all equally important. Inherent risk are important because it will evaluate if there has been some type of theft, or if there was anything changed in the form of a non-routine transactions or a complex transaction. Sort of like what Just for Feet did when raised the inventory at the end of two years. The Control risk is also of equal importance because it is relates to a misstatement being stopped with internal controls in place. The fact that Just for Feet was allowing misstatements to be written by outside vendors to send to the auditor shows that the lack of internal controls within the Just for Feet entity allowed this type of poor fraudulent management to occur. This would be assessed through assertion level checks like: Valuation, existence, presentation, completeness and rights and obligations disclosures. In my opinion Deloitte did not respond appropriately to these risk factors. Though they may have seen the risk factors, though they saw the misstatements and questioned them, they did not act accordingly. If they had the SEC would not have fined them. Question 5 Put yourself in the position of Thomas Shine in this case. How would you have responded when Don-Allen Ruttenberg asked you to send a false confirmation to Deloitte & Touche? Before responding, identify the parties who will be affected by your decision? The people who would have been affected by my decision is the shareholders, others who worked for the company, the public, management and executives of the company, even those who were customers of Just for Feet. But even then with all those people at risk I would have said no and risked losing my job by being fired. My ethical position to adhere to what is right is what would require me to make this decision. To be asked to do something fraudulent would make me want to separate myself from this type of management. At the  end I would pay the price for my bad choice. REFERENCES http://www.investinganswers.com/financial-dictionary/financial-statement-analysis/return-equity-roe-916 retrieved 10/2/14 http://www.dummies.com/how-to/content/how-to-assess-inventory-management-control-risk.html retrieved 10/3/14 http://accounting-simplified.com/audit/introduction/audit-assertions.html retrieved 10/5/14

Discrimination and Same-Sex Marriages Essay - 2392 Words

Discrimination and Same-Sex Marriages Scott D. Kuhn English 1020 Professor Appelt July 17, 2011 Abstract My subject is on discrimination and same-sex marriage. During my research, I looked at what discrimination was and where it came from. Next, I focused my attention towards the Bible and the views of Christianity. Lastly, I took a look at what the law had to say about same-sex marriage. What I found was astonishing. My conclusion was that discrimination is ever prevalent in todays society, and that if you do not allow same-sex marriage, then you are discriminating against others. Discrimination and Same-Sex Marriages What if someone came into your home today and told you that you could no longer have children. Why you†¦show more content†¦It wasnt until 1920 that the right to vote was finally given to women. This discrimination in our history has taken a long time to overcome. Even today, we find ourselves struggling to gain equal rights for everyone. When Arizona passed a new immigration law, people all across the nation rallied to protest. Those people felt that the new law allowed for racial profiling and was discriminating against people of Hispanic decent. So how then, do we stop the discrimination? The current answer is to pass a new law. As a species, we may be slow to accept change, but once we do, we open our hearts and minds to it. A perfect example of this fact is the formation of law upon law to ensure that discrimination in the work place, the home, or in the streets of this great nation does not happen. And when it does, thos e that commit the crimes are severely punished for it. So how is it, with all of the anti-discrimination laws on the books, that we still discriminate against same-sex marriages? Thats easy. We change the rules to fit our own needs. The Constitution clearly states that The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people. Great examples of this occurred back in 2008 and 2009. In Varonas (Fall 2010) analysis of the elections in 2008 and 2009, he does an in-depth look at why all of the proposed legislation forShow MoreRelatedPrejudice And Discrimination On Same Sex Marriage Essay1821 Words   |  8 PagesPrejudice and discrimination on same sex marriage. Prejudice which means prejudgement where it displays attitude towards a social group (Hogg Vaughan, 2011). This is a huge social issue within society has faced as it leads to many consequences that can end in violence. Homosexuality is an example of sexual minors facing prejudice from other social groups. 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