Sunday, September 8, 2019
Police Recruitment and Screening of Job Applicants Essay
Police Recruitment and Screening of Job Applicants - Essay Example As touching citizenship, the candidate can be considered legible by birth, naturalization, permanent residency or asylum status. The case law Foley v. Connelie (1977) shows that rational reason for requirement of citizenship may suffice. The age of the applicant is expected to range from 21 to 36. The candidate is also required to have 20/20 vision and have body weight that falls between 148 and 204 pounds. As touching education, the department or field the candidate has applied for will stipulate the educational standards expected of the candidate (Sanders, 129-30). It is obvious that the Multiple Hurdle Approach brings with it, several legal issues. At a casual glance, the Multiple Hurdle Approach appears to flout the values enshrined in the Equal Employment Opportunity Act (EEOA, also known as Executive Order 11246): the latter hinders specific federal subcontractors and contractors from exercising discrimination in employment on the basis of color, race, sex, religion or nationality, while the former premises legibility for jobs on meeting specific hurdles. However, the Multiple Hurdle Approach does not breach the EEO Act if it is used in enforcing desired standards and not discriminating against candidates. One of the ways the Multiple Hurdle Approach is carried out without the contravention of the EEO Act is to use and observe the minimum standards that are related to the job requirements. The import of this is that failing to use the minimum standards will be tantamount to subjecting candidates for tests that are more difficult or complex than the job itself (Sanders, 144-7). As the chief of a department with limited resources allowing for the use of only one recruitment test to select officers, I would use aptitude test. This is because, aptitude test factors intelligence and cognitive skills. Since aptitude test is
Saturday, September 7, 2019
Trade Barriers Essay Example | Topics and Well Written Essays - 2000 words
Trade Barriers - Essay Example With the fall of imperialism the captains of the industry, working alongside their national governments, evolved a system of reducing tariffs or bringing uniformity in them to trade with their neighbors that offered them better terms with respect to the exchange of goods and services. The aim was economic prosperity through the reduction in costs and higher profits through competitive advantage. This brought about bi-lateral agreements between two nations.à With the expansion of trade between several countries, these agreements involved more countries and this was the birth of Free Trade Areas (FTA). FTAââ¬â¢s are drivers of growth and development.à They make use of country comparative advantages, encourage specialization and division of labor, expand the size of export markets, and promote efficiency and competitive environment within the region.à The oldest FTA was the former European Economic Community (EEC) that was formed by six nations, Belgium, France, Germany, Italy , Luxembourg, and the Netherlands. The intention was to form a designated group of countries that agreed to eliminate tariffs and restrictions on most goods traded between themselves to promote greater economic benefit. When others realized the benefits of this association, they too joined and the EEC expanded and became an economic bloc that negotiated uniformly as one unit with other nations to set quotas and preferences for the benefit of EEC members. It has now expanded to become the European Union (EU) with more things in common besides free trade between its members.à The basic FTA is an agreement between member countries to reduce or eliminate trade barriers and tariffs among them. However, in such cases, the member nation is not bound to have a common external trade policy for non-member countries.à A prime example of this is the North American Free Trade Agreement (NAFTA) comprising of the United States, Canada, and Mexico.
Friday, September 6, 2019
Lies My Teachers Told Me Essay Example for Free
Lies My Teachers Told Me Essay As I watched the video and read parts of the books, I began to wonder why they would lie. Throughout school, they teach us to be honest and truthful in everything we say and do. So therefore why would they lie to us? According to James W. Loewen, Taking ideas seriously does not fit with the rhetorical style of textbooks, which presents events so as to make them seem foreordained along a line of constant progress. He goes on to say that including ideas would make history contingent. It would present uncertainty. That would not be consider a textbook learning style. Textbooks unfold history as melodrama, instead of with drama or suspense. An example would be John Brown. The treatment of Brown, like the treatment of Slavery and Reconstructino, has changed in American history books. John Brown was considered insane from 1890 until 1970, then slowly began to change back over into sane. Some textbooks emphasize the claim that no slaves actually joined John Brown. At times, I think it would just be easier to go back in time like in the movie Bill and Teds Excellent Adventure. Not only would we get the truth, but we would have seen bits and pieces of it. I think more and more students would enjoy history more if we actually got the truth rather than lies. I think that if we had the suspense and drama, we would learn more. To me in high school, history was a mixture of english and math. All of the boring parts of those two classes combined into one. The teacher was not much better either. I think if the teacher made it more exciting.
Thursday, September 5, 2019
Germanys Proposals on EU Multiannual Financial Framework
Germanys Proposals on EU Multiannual Financial Framework GERMANYââ¬â¢S REFORM PROPOSALS ON THE FUTURE STRATEGIC DIRECTION OF THE MULTIANNUAL FINANCIAL FRAMEWORK Introduction This report is written from the perspective of Germany concerning the EU Multiannual Financial Framework, which is the seven-year structure that regulates its annual budget. The account starts with a review of the existing financial state and standing of Germany within the context of her strength within the network of states. It provides an assessment of the demographic and human resource capabilities of Germany in the areas of education and skills, technology, and research and development. The report proceeds by giving an outline of the reform proposals of Germany on the future strategic direction of the financial framework by highlighting areas of particular interests as regards increasing or decreasing the package, and the potential areas for a rebalancing of the budget. The report concludes by outlining how the proposed spending priorities will give value-added opportunities for the EU as a whole. In writing the report considerations were given to the overall evolution of the budgetary debate over the recent years. 2.1à Reform Proposals Two policy areas which have dominated the overall EU expenditure over the past decades are agricultural and structural policies. The two policy areas are the focus of Germanyââ¬â¢s reform proposals. Germany seeks a reordering of spending priorities, maintenance of the overall budget level while exploring other means of revenue generation for the EU budget. The reforms proposed are as follows: 2.2à Proposal 1 Reduce CAP Spending By 10% (Heading 2) According to (EC, 2011), currently over a fourth of the EU budget is expended on subsidies to farmers whether they are involved in any significant economic activity or not. The EC outlines that direct payments to farmers are based on traditional entitlement as opposed to definitive need for social protection in agriculture. Germany proposes that direct payments received by the top 11 EU member states be reduced by 50%. These measures will result in a reduction of CAP spending by 10%, which represents â⠬27.8 billion in the next financial package. 2.3à Proposal 2 Reduce Cohesion Fund Spending by 10% (Heading 1b) According to (Bachtler, 2003), the convergence objective is to correct fiscal and societal disparities amongst EU member states with a GDP less than 75% of the EU average. Currently all regions in EU member states with a GDP above 75% of the EU average are covered under Heading 1b. Germany proposal is that the requirement to have a GDP below 75% should apply to member states only and not the regions. Germany is of the view that restructuring of the eligibility conditions would save a total of â⠬32.5 billion. 2.4à Proposal 3 Increase the EUââ¬â¢s Foreign policy budget by 5 % Heading 4 of the MFF is currently allocated about 6% of the EU budget. (Sà ¶derbaum, 2005) observes that since the institution of the Common Foreign and Security Policy in 1992, the tendency has been to put the heading at the bottom of the budget. He asserts that the poor funding has negatively impacted the management of EU external relations. The 5% additional spending would represent an increase of â⠬2.94 billion. 3. HOW PROPOSED SPENDING PRIORITIES WILL CREATE VALUE-ADDED OPPORTUNITIES FOR THE EU 3.1à Value Added Opportunities Thus, Germany would like to see the savings from the aforementioned proposals reallocated into the following priority areas: 3.2à Youth Employment According to (Eurostat, 2014), there are 7.5 million youth in the EU not in employment, education, and training. Germanyââ¬â¢s youth unemployment represents 7.7 % of this figure. Germany believes this problem can be addressed by apprenticeship schemes and initiatives in Germany and across the EU. Companies who engage in the schemes will benefit from net profits on their investment, and the apprentices will learn skills that will increase the prospect of future employability that will result in increased tax revenue and less welfare payments. 3.3à Competitiveness Research and Development According to the (EC, 2011), the EU accounts for 24 % of global research investments. (Van Noorden, 2014) believes that the EU needs a push presently to increase its Research Development spending because it faces the risk of falling behind its international competitors in America and Asia. Additional spending will help to increase collaboration between science and industry and augment the extent to which researches are successfully translated into new technology, ensuring that the EU is prepared to face the challenges of the future. 3.4à Expansion of the Trans Europe Network According to (Spiekermann, 1996) the purpose of the trans-European networks (TEN) is to improve economic and social cohesion through efficient connection of the main economic centres. The savings from the cuts should be reassigned to completion of key transport projects through the Connecting Europe Facility (CEF), the EUs funding system for trans-European transport. This would expedite completion of networks that will improve the inter-operability between the central and outer regions of the union, and bring economic opportunities and beneficial social impact. 3.5à EU Foreign Policy (Euractiv, 2011), outlines that the EU struggles to find a single voice global affairs and is often marginalized by other countries. It presents the argument that the EUs declining influence abroad is proportional to its foreign expenditure and the size of its diplomatic corps. (Emerson, et al, 2011), expresses the need for a restructuring of European diplomacy through the building of a first rate diplomatic corps. The spending will strengthen EUââ¬â¢s influence so it can play an active role in creating peace and well-being in an interdependent world. 3.6à Renewable Energy (105 Words) References Bachtler, J., 2003. Reforming EU Cohesion Policy: An Assessment of the Debate.Intereconomics,38(6), pp. 302-305. Emerson, Michael, Rosa Balfour, Tim Corthaut, Jan Wouters, Piotr Maciej KaczyÃâ¦Ã¢â¬Å¾ski, and Thomas Renard.Upgrading the EUs Role as Global Actor. Centre for European Policy Studies, 2011. EurActive (2013, January 23) .The EUs role in global governance. Retrieved March 5, 2014, from http://www.euractiv.com/global-europe/eus-role-global-governance-linksdossier-503726 European Commission. (2011). CAP Towards 2020 Impact Assessment. Retrieved February 10, 2014, fromhttp://ec.europa.eu/agriculture/rica/pdf/PO0202_direct_payments.pdfEuropean Commission. (2011). Innovation Union Competitiveness Report 2011. Overall picture: Europeââ¬â¢s competitive position in research and innovation. Retrieved March 5, 2014, from http://ec.europa.eu/research/innovation-union/pdf/competitiveness-report/2011/overall_picture.pdfEuroStat (2014).Unemployment Statistics. Retrieved February 10, 2014, from http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Unemployment_statistics Sà ¶derbaum, F., Van Langenhove, L. (2005). Introduction: the EU as a global actor and the role of interregionalism.European Integration,27(3), 249-262.Van Noorden, R. (2014, January 08). China tops Europe in RD intensity. Retrieved February 14, 2014, from http://www.nature.com/news/china-tops-europe-in-rd-intensity-1.14476. Conclusion Germany considers that the principal means by which the EU can meet its objectives is through innovation, technological advancement, research and development, employment creation, training, new skills development, economies of scale, a modern energy policy, and a comprehensible and participatory foreign policy. In order to achieve these key targets fundamental changes are necessary in the content of the budget, revenues, and the overall spending programs so that budget expenditures can add beneficial value to the EU. Under this budgeting approach, priority would be given to policy areas that are most favourable to long-term competitiveness. Given the traditional budgeting pattern of the past Germany appreciates that this is an ambitious budgeting framework to advocate, but it is one that would provide lasting value by making the EU the most competitive and modern society in the world. Lastly, Germany recognizes the need for other means of revenue to finance future EU budgets. Many options has been proffered, such as an EU tax on financial transactions, revenues from greenhouse gas emission, EU tax linked to air transport, EU VAT, and EU energy tax. The issue of EU own resource is a controversial one because Member States have always shown opposition to the idea of an EU tax. In addition, introducing a new tax in the current economic climate runs the risk of disaffecting citizens and other Member States. However, Germany is of the view that deliberation must continue on the development of viable options through which the EU budget can be financed in order to relieve the donor fatigue on her part and other net contributors.
Wednesday, September 4, 2019
Auditor Predecessor Successor
Auditor Predecessor Successor Question: What is the purpose of predecessor-successor auditor communications? Which party, the predecessor or successor auditor, has the responsibility for initiating these communications? Briefly summarize the information that a successor auditor should obtain from the predecessor auditor. The purpose of the predecessor-successor auditor communications is to help an auditor determine if a firm should engage with a new client. This communication will inform the auditor about the history of the client with the previous auditor and possibly expose some information that would suggest that accepting this client is not in the best interest of the firm. In recent times it has become important to carefully choose with whom a firm engages in an agreement with for representing them as their auditor. Not only is the firms reputation at stake but they can be held liable for their clients fraudulent activities. The Auditing Standards Board has issued a Statement on Auditing Standards Number 84 in October of 1997. SAS No. 84 replaced the SAS No. 7 which has the same title and was written to update the statement to the present environment. SAS No. 84 defines the required communications between the predecessor and successor auditor before accepting an engagement; what to do when the predecessor limits the responses to the successor; contains sample client consent and an acknowledgement letter and a successor auditor acknowledgement letter. Many of the CPA firms use caution when accepting new clients and go through a detailed procedure before accepting a new client. This is necessary to protect the firm from potential future liabilities based on their clients activities. SAS No. 84 made several modifications or improvements to SAS No. 7 which include communications prior to engaging with the client, discusses the usage and types of working papers, discusses the use of different types of correspondence letters for the predecessor-successor with examples, and outlines actions that the successor should follow if the financial statements are found to be misstated. This Statement was then amended by no. 93 because the statement didnt address the case where an auditor started an audit but didnt complete it. SAS No. 93 clarifies the definition of the predecessor auditor to include this situation. The definition was refined to include any auditor who is engaged to perform an audit but does not complete it. In the ZZZZ Best case study, Greenspan was an independent auditor that completed an audit of the ZZZZ Best Company in 1986. He used analytical techniques to look at the financial data and he confirmed the existence of their jobs by reviewing their documents. After completion of the audit, Minkow that owned the ZZZZ Best Company dismissed Greenspan and retained Ernst Whinney as the companys auditor. A congressional subcommittee was probing into the predecessor-successor communications that occurred when this transition occurred. When the congressional subcommittee asked what information he provided to the successor auditor, Greenspan was said ââ¬Å"Nothing. I did there was nothing because they never got in tough with me. Its protocol for the new accountant to get in touch with the old accountant. They never got in touch with me, and its still a mystery to me.â⬠According to SAS no. 84, the successor cannot accept the new client until they have communicated with the predecessor and have reviewed their responses. Even though the successor is required to initiate the communication, the predecessor is required to respond. The predecessor is required to get permission from the client before providing any information about the client. This means that there is a possibility that the predecessor will state that they will not be providing any information but they must respond stating this. If the predecessor doesnt provide any information, this most likely means that the client doesnt want them to disclose some potentially harmful information about the client and raises some concerns about accepting the new client. In the ZZZZ Best Company case, Ernst Whinney said that they communicated with Greenspan prior to accepting ZZZZ Best as an audit client. They didnt state any details related to the communication and Greenspan did not confirm this communication. Even if Ernst Whinney did initiate communication with Greenspan, given that neither one confirmed the details of what was communicated means that Ernst Whinney didnt follow requirement of reviewing the predecessor responses before accepting the client. The successor auditor should obtain information that will help decide whether to accept the client as their auditor. The type of information that the successor auditor should be inquiring about is related to the integrity of the management and any disagreements that the predecessor had with the management over accounting or auditing procedures. If theres has been issues with management integrity or concerns about their integrity from the predecessor auditor, it most likely will be an ongoing concern which may cause problems in the future. Also, if the predecessor auditor had disagreements with the client about accounting or auditing procedures then it would best to discuss these procedures with the client before starting the engagement with the client. Another item that the successor auditor should request is access to the predecessors working papers. ââ¬Å"SAS no. 84 includes a list of the working papers ordinarily made available to the successor, including documentation of planning, internal control, audit results and other matters of continuing accounting and auditing significanceâ⬠.1 The predecessor may limit the access to this working papers for reasons such as confidentiality agreements or litigations. These working papers provide the good insight into the client and give exposure to the predecessor and clients working arrangements. They will be the fastest and most detailed information for evaluating the client. When responding to the successor after the initial communication, the predecessor may request a written agreement disclosing the terms of what they disclose. They may request that the successor keep the information confidential and agree not to engage in litigations against the predecessor related to the material disclosed. Another item they should discuss is the reasons for the change in auditors. This information could show some insight into any management integrity issues if the predecessor auditor withdrew as the auditor. The successor will need to document the communications with the predecessor. They should document when the communications occurred, the results of the communications, and details of what material was disclosed. Even though the communications may be oral instead of written, it is good practice to document the details of what communications were made and the nature of the communications. SAS No. 84 doesnt require the documentation of this communications but the successor auditors working papers should show the details of communications that occurred. The predecessor-successor auditor communications is the key to determining if the firm should accept the new client. This communication will allow significant information to be gathered in determining whether to proceed into an agreement or not. The success auditor must initiate the communication with the predecessor. The completion of this exchange of information is vital to protect the firm from potential future liabilities based on their clients activities.
Love in twelfth night Essay -- essays research papers
Love in twelfth night In the play twelfth night, Shakespeare covered three types of love : Lust, true love and brotherly love. Love is one of the most confusing and most misunderstood emotions that we as humans posses. Love is an extremely diverse emotion which is why it was used as the main topic in twelfth night. Lust, which is probably one of the most confusing types of love was an apparent subject in twelfth night.There are many reasons why one would lust, one could be because you are attracted to a specific quality of a person or could maybe only like there looks or even just thing like there charisma. Shakespeare showed lust between Orsino and Olivia. Even though Orsino had not met or even seen Olivia, he was still madly in love with her. Lust is defined as an intense but temporary wanting of a persons attention or love. Orsino tried to capture the heart of Olivia through out the play, and lusted for her because he was attracted by her grieving for her family. It was thought by Orsino that She would have an intense love for him if she loved her family so much. As the play moves forward, Orsino actually meets Olivia but he loses his lust for her, and instead loves Viola ( formerly Cesario). Shakespeare also used lust between Malvolio and Olivia. Malvolio thought that Olivia had fallen in l ove with him (as the reader knows this was a joke being played on Malvolio). This grew a larger ego bubble on Malvolio. He thought that she truly wanted his love, and thusly his ego ...
Tuesday, September 3, 2019
Importance of After-School Programs Essay -- Argumentative Childcare C
Importance of After-School Programs ââ¬Å"There are approximately forty nine million children and youth, ages 6-17 living in the U.S.â⬠(ââ¬Å"Making the Caseâ⬠1). Children need care while they are in the initial stages of growth and development. Whether this care is provided by a mother, father, sibling, or other guardian, a child needs to be loved. When children turn a certain age, the care of the family is added to by caregivers in another institution. While attending school, children are shown care for the duration of the day by teachers, mentors, and other aids. This is a productive time for the childrenââ¬â¢s development because they are being nurtured in a well rounded, safe environment. This environment provides initial academic installment as well as nurture and growth. This safe, enriching, productive school time ends at about 3 p.m. What happens when the school bell rings? Where do the children go when they are forced to leave this institution? ââ¬Å"The reality in America today is that forty four percent of families do not have safe, supervised places for their children to go after school on a regular basis, according to the Afterschool Alliance and sponsored by the JC Penney Afterschool Fundâ⬠(ââ¬Å"Building and Sustainingâ⬠1) . With that many children unsafe, it can be assumed that there is a need for somewhere for children to go once they are forced to leave their schools. Many other statistics imply a need for some kind of place to adopt unsupervised children during the after- school hours. About 7 out of 10 school age children are part of families where both parents are working fulltime, or the only parent in the household is working full- time (Newman 17). In addition, there are about eleven million children in Ame... ...Time (2005): 6 p. 5 Feb. 2005 . Newman, Sanford A., et al. ââ¬Å"Americaââ¬â¢s After- School Choice: The Prime Time for Juvenile Crime, Or Youth Enrichment and Achievement.â⬠Fight Crime: Invest in Kids 2000: 35p. Academic Search Premier. EBSCO Host. University of Denver Penrose Library, Denver. 5 Feb. 2005 . Ortmann, Dr. Rudider. ââ¬Å"Anomie as a Consequence of Disturbances of Equilibrium in Case of Suddenly Occurring Social or Personal Changes.â⬠(Nov. 2000): 14 p. 5 Feb. 2005 . Rinehart, Jen. ââ¬Å"A New Day Begins After School.â⬠Principal, Beyond the Bell 82.5 (May/June 2003): 19 pars. 5 Feb. 2005 . The Bridge Project Web Page. The Bridge Project. 5 Feb. 2005 .
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