Finding the Right Pro Gmo Essay Sample

Finding the Right Pro Gmo Essay SampleIf you are trying to decide which Pro Gmo Essay Sample to use, then the only way to do so is to look at the prices and how many samples you can get. After all, what's the point of getting a sample when you aren't going to get the best?Once you have your price, then you have to take the time to find the Pro Gmo Essay Sample that best suits your budget. There are some people who do not have any budget at all. In these cases, I would suggest looking for free samples first because you can always use them to see if they are the best fit for you.If you have spent some time researching the Pro Gmo Essay Sample companies, then you should have a good idea of what each company has to offer. Also, it's best to check to see if you have found a company that will give you a free trial. This is a good way to make sure that you are getting the best deal and not having to pay anything.Some sample companies offer samples that are used once and are returned or simp ly have their price lowered. That being said, that doesn't mean that the Pro Gmo Essay Sample is worth your money because there are companies out there that give you more money than the Pro Gmo Essay Sample. If this is the case, you might want to consider changing companies.Once you have narrowed down your list of samples, you now need to make the final decision. Just remember that you need to be comfortable with the Pro Gmo Essay Sample and not have any fears about paying extra money. There are some samples that are worth more money so don't be afraid to pay extra for them.You can find some free samples in a variety of places, so just be sure to take the time to look around. Just make sure that you are able to find a Pro Gmo Essay Sample that you feel is perfect for you before you buy one.If you are unsure about which Pro Gmo Essay Sample to get, then make sure to do your research first. It may help if you have been using some form of treatment for a while. This will help you make a more informed decision and help you decide whether the Pro Gmo Essay Sample will work for you.

Auditing and Audit Committee Policy free essay sample

External Audit Team Subject: Internal Control Weakness and related fraud risk After much research and time spent on understanding the inner working of Alchemy Inc. , we have found some internal control weaknesses that could lead to potential fraud. Our audit procedures are designed to address internal control weaknesses and subsequent fraud risks in the most efficient and cost effective manner. We hope with our recommendation that Alchemy inc. ill be able to minimize the risk of financial misstatement. We believe these concepts will have many positive impacts on the firm’s long-term profitability and efficiency. The audit committee is not directly checking the financial statements for irregularities. The eighth tenant of the Audit Committee Policy reads that the audit committee must review financial statements for unusual transactions. Currently, the CEO, Chris Reddy, is performing financial statement evaluations without the oversight of the audit committee. The aforementioned control weakness lends itself to possible fraud risk. We will write a custom essay sample on Auditing and Audit Committee Policy or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The CEO is under pressure to perform on behalf of the shareholders, and Mr. Reddy’s oversight of the financial statements creates an opportunity to misrepresent the performance of Alchemy Inc. Our recommendation is that the Internal Audit department sends the financial statements directly to the Audit Committee for review. The recommendation can be implemented at no additional cost to Alchemy Inc. The Internal Audit department lacks the needed oversight and monitoring of Alchemy Inc. due to their limited scope and experience. The Audit Committee Policy indicates that the Internal Audit department should report to the Audit Committee. Furthermore, the Audit Committee is required to determine compensation and monitor the internal audit plan. Currently, the Internal Audit team reports and are managed by the CEO. Another major weakness in the Internal Audit department is their experience level. Most of the Internal Auditors are recent college graduates with no prior experience. The head Internal Auditor received his CPA certificate from online within two days. Therefore, they do not possess the necessary experience or freedom to monitor the company. The internal audit department reports directly to the CEO, which in turn creates a major conflict of interest. The lack of experience by the Internal Audit team doesn’t help the cause. If they had more experience they would know that they are not supposed to report to the CEO. The Internal Audit team cannot perform their duties without the approval of the CEO. This would create an opportunity for the CEO to conceal any fraud or misstatement. For instance, if the CEO was committing any fraud, he could easily direct the Internal Audit team to another task so that the fraud will not be uncovered. The Internal Audit department should report and be managed by the Audit Committee as stated in the Audit Committee Policy. This would give the Internal Auditors the freedom to investigate and monitor over the company as needed. They should also consider hiring more experienced Auditors or making sure that they give the current Auditors proper training. Improper safeguarding of assets increases the risk of misappropriation of spheres and theft by employees. Upon review of Appendix A, the audit team observed that the Pleasantville factory’s entrance gates do not have locks, this not only raises the risk of misappropriation internally, but theft by external parties as well. After reviewing the interview with the shipping clerk and the machine operator, we realized that the final sphere products are shipped out in Ziploc bags, raising the possibility of damaging the products and creating losses for the company. The stored spheres are contained in open bins while still in the factory, thus magnifying the possibility of theft and loss. The audit team also identified that the machine operator leaves the spheres unattended at the conclusion of the work shift. Alchemy Inc. needs to have a more adequate system of safeguarding its main source of revenue, producing spheres. If this process is compromised, the firm will subsequently jeopardize its profitability and market position. Our recommendation consists of implementing a more integral system of assessing the value of the company’s products and restricting access to the finished spheres. The production of spheres is one the company’s largest sources of revenue and the production processes should be maintained and guarded at all costs. Though these methods might not be cost-efficient in the short-term, the firm needs to revamp their methods of safeguarding assets to increase the chances of long-term firm longevity and profitability. Alchemy Inc. should implement a system to lock the factory’s gates in Pleasantville and also having restricted access to the factory’s premises. These costs are minimal compared to potential fraud that might inquire due to this weakness. The final sphere products should be stored and shipped in more secure bins and bags. Compromising the quality of these costly spheres can damage the firm’s approach to quality and product control. If it is cost effective to Alchemy Inc. , the management should integrate some sort of lock when the bins are left unattended or when the personnel is finished with the day shift. The code of conduct is in place, but the code is widely unknown by Alchemy’s employees. Acknowledgement of the ethical policies and practices is one of the critical point that can control the awareness of employees conduct. According to the interview performing by the external auditor to Alchemy staffs, no one is aware of or understands the code of conduct when they were hired. Referring to the internal auditor report, thought the code of conduct policies are documented, it is neither properly communicate to the employees nor trained to the employees. Therefore, no compliance of acceptable ethical code is established as of the documentation of Sarbanes-Oxley section 404, and it is not reliable. Also, the Ethics Hotline, Whistleblower, is not checked regularly by the internal auditor. Actually, according to Mr. Pat, internal auditor, he knows nothing about how the hotline is used, and he has no concern regarding why any issues are raised. As an internal auditor, he is responsible for investigating any risk or fraud associate with the company. Conversely, the hotline is sent directly to the audit committees who should have no obligation to this matter. For instance, the company background document indicates that one call has occurred, but no further detail is known or investigated. All of these absence and improper implementing of the code of conduct and responsibility of the employees can potentially conceal the fraud that could exist. Employees witnessing fraud cannot report it due to unknown of one responsibility is. Additionally, the internal auditor does not get the calls, therefore he cannot investigate them. As of result, a rationalize risk could incur where a conflict of interest could exist from either top management or employees. To reduce the likelihood of misstatement, hiring management should take the initiative to confirm the acknowledgement to the code of conduct and establish a continual update of the policy to employees. They should post copies of the code of conduct all around the property. They should set up meeting to let employees know about the ethics hotline, and encourage every single employee to use it. Also, the hotline notification should be sent to both management as well as internal auditor for additional concern regarding any frauds. Though it seems like a lot of additional procedures or exertions that are needed, it is cost-effective to prevent intentional risk by someone. The pay structure at Alchemy Inc. also poses further Internal Control weaknesses and subsequent Fraud Risks. The Shipping Clerk is compensated on an hourly basis, with no potential for over time. The Machine Operator is compensated based on the sphere output that the individual produces. There is no incentive or motivation for the shipping clerk to maximize her efforts to increase production of final product of spheres; this is also due to a poor system of checking on the output by the management. As the machine operator, C. J. Ready is responsible for the product quality and final output of spheres. Since she manually counts the spheres individually, with no proper system of checks by management, she can inflate the final output figures, further increasing her compensation. With this current system of compensation, the Fraud Risks that are associated with these positions are eminent. The company’s financial position will be potentially falsified due to the inflation of wage expenses. Our recommendation is to have a cost-benefit analysis of differing pay structures for the two lines of services with the employees. Human Resources screening policies are ineffective. According to the Internal Audit Report, Alchemy has HR Policy #404 in place. It is the opinion of the audit team that the policy is adequate, but the implementation of the policy is not effective. Alchemy appointed accountant without enough skills or qualification. He did not hold CPA certification and worked with inexperienced people prior to this job. Machine operator, who is colorblind, is also not qualified for this position. The hiring manager did not go through proper medical evaluation before she got hired. Additional, Joe Bozo who has no original document of background check and without the proper performance evaluation was promoted within 3 months. All of these three conditions have violated the HR Policy #404. These unqualified employees can bring to error that could potentially lead to financial misstatement such as a machine operator, who is responsible for color sorting, is color blind. To Alchemy’s business, it can be a big loss by just not sorting color incorrectly. Furthermore, simply the relationship between CEO and machine operator could undermined the organizational structure of the company. In order to eliminate or reduce these from existence, proper screening system for qualified candidate must be strictly reinforced before hiring. Though as the internal auditor report has indicated the freeze on the external hiring, a performance evaluation is still needed in order to promote someone for higher position. This firm implementation is to ensure that the job is fulfilled with the right candidate who not only can perform their duty, but also they can perform it at their full capacities with the skill and knowledge for the benefit of the company. No one is verifying the transfer of inventory from one department to another within the manufacturing process. Inventory should be carefully checked by others to ensure the completeness and accuracy of packing. Also, before loading the inventory, the shipping clerk must be checked by management personnel. According to the interview conducted by external auditor to machine operator, receiver and shipping clerk, there is no proper verification from upper management of the inventory coming in or going out. Everything count or check of inventory is performed on them self. Without proper verification or authorization of inventory, this could result in an opportunity of fraud risk such as theft. Therefore, it is important for a company to have a management in place to make sure that all the transactions are verified including reconciling all the purchase order, bill of lading, how many orders Alchemy received and how many of them they are producing. At the end of the day it is management’s responsibility to make sure all the numbers are right. Inventory is material account, therefore appropriate and maybe strictly supervision must be needed for any material misstatement anticipation. In summary, Alchemys internal control is not as effective as the management indicate. In order to mitigate the potential fraud risk incurred due several weakness found, a cost effective in implementing the recommendation that are offered above will reduce the risk of material weakness to the financial statement and improve the management and operation performance in the long run.

21 ejemplos de negocios con visas E2 de inversionista

21 ejemplos de negocios con visas E2 de inversionista La visa E2 permite a inversionistas de ms de medio centenar de paà ­ses obtener los papeles para vivir en Estados Unidos -junto con su familia- gestionando su propio negocio. Cada aà ±o fiscal se vienen aprobando una media de entre 25,000 y 30,000 visas E2. En la actualidad se estima que hay unos 100,000 negocios que son propiedad de inversionistas con este tipo de visados, que dan empleo a un millà ³n de ciudadanos americanos. Recordar que los negocios se pueden crear de la nada o comprar ya existentes.  Estos son los 10 tipos de empresas que existen en Estados Unidos. Tipos de negocios cuyos propietarios pudieron obtener una visa E2 En realidad es vlido cualquier tipo de negocio real y legal (ver el enlace al principio de este artà ­culo sobre requisitos). A continuacià ³n una lista de negocios reales, que existen hoy en dà ­a y, en algunos casos, nombres para poder hacer una bà ºsqueda en internet para tener una idea ms completa de quà © se puede hacer. Cafeterà ­as, salones de tà © o cafà © y pubs. Esta es una opcià ³n muy popular.Cerrajeros (locksmith)Concesionarios de autos (dealership)Construccià ³n, en sus diversas facetas. Por ejemplo, colocacià ³n de todo tipo de pisos (flooring) como Steamboat Springs en el estado de Colorado, servicio de pintura, etc.Decoracià ³n del hogar. Educacià ³n, desde academias a escuelas preescolares, guarderias infantiles y entrenamiento de vuelos.Fbricas de lo ms variado, desde productos de alta tecnologà ­a a fabricantes de aspiradores, como por ejemplo Miracle Mate USA en el estado de Washington.Franquicias, que poseen grandes ventajas para las personas que carecen de experiencia gestionando negocios. Gerencia de propiedades (una opcià ³n frecuente)Hoteles, posadas, bed and breakfasts.Imprenta. Por ejemplo, Minuteman Press en Anniston, Alabama.Laboratorios mà ©dicos, como Essential Diagnostics en California. Mascotas: servicios veterinarios, entrenamiento de perros como Bark Busters en Florida, peluquerà ­a animal, etc. Paqueterà ­a y mensajerà ­aParque para autocaravanas (RV) como por ejemplo Shady Acres en Mississippi. Restaurantes, esta es una opcià ³n muy comà ºn.Salones de belleza, peluquerà ­a, spa, manicura y pedicura.Servicios de limpieza, cuidado de jardines (landscaping), poda de rboles y de piscinas (albercas o piletas). Por ejemplo, Windermerepools en Florida.Servicios proveedor de empleados domà ©sticos, por ejemplo Melody Maids en Florida.Tiendas de cualquier tipo de producto. Por ejemplo, chocolates, pasteles, piezas para motos,ropa, costura, artà ­culos para baà ±os y cocina, cortinas, artà ­culos para hobbies, alquiler de muebles para eventos, floristerà ­as, antigà ¼edades, artà ­culos para golf, etc.Transporte escolar y mà ©dico. En un principio, una inversià ³n inmobiliaria no es razà ³n suficiente para que se pueda solicitar y menos obtener la visa E-2. A menos que se pueda presentar como un negocio activo y real. A tener en cuenta En realidad se puede tener cualquier tipo de negocio. Lo fundamental es tener un buen plan de negocio y tener capacidad para gestionarlo y el dinero para crearlo. La inversià ³n tiene que ser sustancial para obtener la visa E-2. Adems, hay que tener pasaporte de un paà ­s con un tratado de inversià ³n con Estados Unidos. No confundir con los tratados de libre comercio, que son otra cosa. Y desatacar que en los casos de doble nacionalidad es suficiente con tener una de las nacionalidades. Se permite que sean franquicias con un modelo de negocio probado. Estas son las consideradas como las 10 mejores franquicias de Estados Unidos. A la hora de elaborarlo es muy aconsejable contar con la colaboracià ³n de un profesional que conozca Estados Unidos y cà ³mo funcionan las leyes. SelectUSA, gestionado por el gobierno federal, es un buen lugar para comenzar a recabar informacià ³n y pedir referencias de profesionales en distintos estados. Adems, puede dar buena informacià ³n sobre el proceso de constituir legalmente empresas y de cà ³mo obtener financiacià ³n. El negocio se puede crear en cualquiera de los 50 estados de la Unià ³n Americana, en Washington D.C. o en cualquiera de los territorios de los EEUU como, por ejemplo, Puerto Rico (informacià ³n sobre documentos que se necesitan para viajar a la Isla y datos bsicos sobre su estatus). Puerto Rico posee excelentes atractivos, destacando obviamente, que el idioma es el espaà ±ol. A la hora de decidirse por invertir en un estado o en otro, tener en cuenta datos bsicos como los impuestos que se pagan a nivel estatal y local. Estos son los estados en los que es ms fcil hacer negocio. Sin duda va a impactar en los resultados del negocio. Otras opciones de visa para inversores Si la E-2 no es la opcià ³n adecuada, estas  son 8 posibilidades de obtener una visa y fundar un negocio en Estados Unidos.  Adems, en el caso de emprendedores que   ya tienen en sus paà ­ses un negocio de import/export, la visa  E-1 para los comerciantes  podrà ­a ser la adecuada. Finalmente, si se est abierto a emigrar a otros paà ­ses, estos 20 permiten obtener la ciudadanà ­a (pasaporte) o/y la residencia a cambio de una inversià ³n. Las cantidades y las condiciones son muy diferentes entre sà ­. Y si la decisià ³n es intentar Estados Unidos, estas son 10 cosas importantes que se deben conocer antes de viajar, a ser posible, o nada ms llegar.   Este es un artà ­culo informativo. No es asesorà ­a legal.

Compare and comtrast Essay Example | Topics and Well Written Essays - 1000 words

Compare and comtrast - Essay Example Having taken into account all of the given influences, it becomes apparent that either of the compared sides can offer a great number of benefits as well as not a lesser amount of drawbacks. The city and the village are closely comparable in what pertains to human interaction but are clearly distinct when choice and diversity are considered. It is difficult to make a single universal statement about the city life since living in the urban area can be both beneficial and disadvantageous depending on which aspects one evaluates. However, what is certainly true about urban living is that it guarantees a wider diversity and greater choice in almost everything. Residents of urban zones have much more options to choose from in every aspect of their day-to-day lives. For example, living in a city one enjoys the access to the best universities, the largest shopping malls, and the most exclusive culinary refinements. Additionally, city dwellers have the scope to be culturally and socially involved as far as metropolitan areas attract most of the major artistic, educational, and entertaining events. Subsequently, they are more likely to interact with representatives of other social classes, ethnic and religious groups, and people with different political views, music tastes, and literature preferences. Overall, citizens receive a chance to be more culturally enlightened. There is also a greater potential for education, wider employment opportunities, and better access to healthcare in the cities. Thinking of the optimal educational institution for their child, parents can select from a list of alternatives that include a number of public and private schools. When looking for a job, individuals move to towns, where most of the businesses and organizations are concentrated. Apart from that, a vast range of healthcare facilities is within the reach of urban residents. In

Allocation of Resources Essay Example | Topics and Well Written Essays - 500 words

Allocation of Resources - Essay Example The work breakdown structure of the company’s server upgrade will be as follows: Having looked at the WBS for the company’s project, it is important to explain the various work packets data that will emanate from the already formulated WBS. Work packets will determine the scope of the projects in terms of the costs involved as well as the time in hours that will be employed for the success of the project. The total work packets will be embodied in the six key areas of the intended system upgrade. They will include project launch, installation and troubleshooting and finally evaluation for changes before the final roll out to the other departments. First, the project launch will include the initiation of the project, education on the need for change in the organization and mobilization of the relevant personnel for project roll out. This will take an average of 10% of the project costs and an equal amount of time relative to the allocated project duration. Secondly, the verified programs and physical hardware will be installed into the system to gradually phase out the older system. Since the purchase and installation of the newer version of windows and other networking essential into the main server will take a lot of resources in terms of finances and time, the bulk of the project’s allocation (60%) will be assigned to this packet. This stage will also involve troubleshooting any problems associated with usage or compatibility of the newly installed system. Evaluation will involve the collection and analysis of data on usage, system capabilities and efficiency for the organization. The data collected will be utilized for the purposes of analysis that will culminate to the project’s adoption and full integration in the company’s operational systems. All the issues relating to customer usage, system requirement’s satisfaction and sustainability will be corrected at this stage to ensure a steady and running system. Since this is also an important

Relationship between hypothesized behavior Essay Example for Free

Relationship between hypothesized behavior Essay The aim of the paper was to determine the relationship between hypothesized behavior resulting from a personality test and actual information behavior from a group-based assignment. Traditionally, information seeking behavior is subsumed under a single monolithic theoretical framework. The study seeks to address the empirical categorization of such behavior. About three voluntary groups of ten library and information science students were observed during a project assignment. The NEO-PI-R test was employed to describe and define personality traits of participants. The independent variables are gender and test results. The dependent variable is the so-called ‘differential information-seeking behavior’ (between the populations). The findings are as follows: 1) some personality traits are related to actual information-seeking behavior, 2) gender is not a good determinant of good behavior, and 3) personality traits are also related to the overall context of group activities. 2) Research Design. You want to know more about the social interaction of preschoolers in the playground. Suppose the number of preschoolers (assuming) is 30 and above, then we can conduct a statistical test. The independent variable is ‘time spent playing with other preschoolers’- X- (assuming that we expand the playing time of the children). The dependent variable is ‘personal acceptability’ – Y (the degree in which a child receives positively other children). If we observe that an increase in X is accompanied by an increase in Y, then we can assume that the two are correlated. In short, as the amount of time spent playing with other preschoolers is increased, the degree of personal acceptability increases. 3) A correlation value of 0. 89 means that there exists a very strong positive linear relationship between the two variables. In short, the amount of time (in hours) spent in studying is positively related to exam scores. A student who spends more time studying will likely to receive high exam scores. 4) The researchers subjected ‘Albert’ to intense psychological conditions without his consent. The researchers were also indifferent to the consequences of the experiment (which turned out bad for the child). These two instances merit as ethical faults in the study. 5) Neurotransmitters are chemicals which allow the transmission of signals from one neuron to the next across synapses. Neurotransmitters, in a sense, activate receptors of the nervous system. Hormones are also signal chemicals but with different purpose. They are chemicals that transport signal from one cell to another, altering body metabolism (which neurotransmitters cannot do).

american character - then and now Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  American Character - Then and Now   Ã‚  Ã‚  Ã‚  Ã‚  A notion that still holds strong today, Fredrick Jackson Turner’s idea of American character was one based on trials and experiences. Unlike Crevecour, Turner believed that American character was not simply a product of English character transported to America, but rather another idea altogether (Faragher 63). He expressed this opinion the best when he said, â€Å"In the crucible of the frontier the immigrants were Americanized, liberated, and fused into a mixed race, English in neither nationality nor characteristics† (Faragher 64). How exactly did American character form and what defines it? Turner answered this question with the Turner thesis, using the concept of the pioneer and the immigrants who followed him to explain the western frontier and its expansion (Faragher 70). The following paragraphs will help describe how American character has manifested itself in today’s society by integrating ideas from Frederick Jackson Turner, Charles Wilson Peale, and heroes depicted in different forms of entertainment during the rise and fall of the western frontier.   Ã‚  Ã‚  Ã‚  Ã‚  In Rereading America â€Å"The Significance of the Frontier in American History†, ideas from an author of A New Guide for Immigrants (Mid-American Frontier) by the name of Peck were used to further stress the significance of the Turner thesis in our world today (Peck 42). In his book, Peck identified three different stages or waves of western civilization. The first stage is sort of the epitome of what is now recognized to be American character: the pioneer or farmer (Peck 43). This was a man who provided for his family by depending on vegetation and hunting. He did not care whether the land he temporarily occupied was in his ownership or not. When the area became too civilized, the pioneer moved on to make new discoveries and left his soil and house for the new wave of immigrants. Thus, introducing the second stage of western civilization. These immigrants purchased the pioneer’s land and created a way of life best described as frugal and simple, co nsisting of school houses and mills (Peck 44). The third and final stage, labeled as â€Å"the men of capital and enterprise†, is when the small villages created by the immigrants became... ...obstacle (in this case the rocky hill), and do not stop at anything to conquer this challenge. This ad also shows the toughness and rugged individuality of American character seen during the western frontier. By turning â€Å"†¦50 miles of the earth’s toughest into a yard stick,† the ad portrays the American man as being capable of doing anything . The Jeep itself is an important product all in its own, providing a sense of power and outdoors sporting, this can also be seen in SUVs like the HummerH2: big and bad. (Cosmopolitan, 297)   Ã‚  Ã‚  Ã‚  Ã‚  Whether it is an ad, an educational program, or a job interview, the air of American character still echoes throughout America today. It may not be seen in the struggling to provide for one’s family in today’s society, but rather the struggling of immigrants from the past helps give America an identity. In the end, American character is not just one aspect of life, particularly the first western frontier, but it consists of many waves of this western frontier, which ironically resulted in its disappearance. Thus, the close of the western frontier opened a new chapter in American life, American character, and the American dream.