An in-depth understanding of the Standards Setting in the Accounting Industry (SSAI) is of major importance and the historical roots involving the roles of the Securities Exchange Commission (SEC) are critical aspects of accounting. The Financial Accounting Standards Board (FASB) and the American Institute of Certified Accountants (AICPA) is a prevalent and has been a useful set of standards for accountants. A presentation of an overview of the role of the U.S. Securities and Exchange Commission…
Well, here we are. After tracking the fight in the halls of Congress and seeing the government closed for days on end, it certainly does not appear that our leaders met in the middle. So very many issues are still pending resolution and clarification – like the debacle of The Affordable Care Act launch. Here all seem to be together in the admission of the mess the launch created and how difficult it is for those who must sign up. That’s the only thing we seem to have met in the middle about.…
into law the No Child Left Behind legislation. NCLB has placed mandates on school districts to increase student achievement by raising test scores in the area of reading and math. Reading comprehension has been identified as one of the major goals for reading instruction (Norton, 1997). One research-validated instructional method that may increase reading comprehension is graphic organizers. Graphic organizers are representations, pictures or models used for processing textual information…
As a quintessential example of peace settlement, Treaty of Versailles has been widely regarded as the last page of World War One, following the armistice, formally marking the conclusion of war status between Germany and the Allied and Associated Powers (Brezina, 2006). However, the Treaty has only enjoyed limited success and was, paradoxically, accused of laying the cornerstone for its predecessor, the following World War Two (Keynes, 1920; Schuker, 1992; Taylor, 1991). The cardinal objective…
1. The issue of auditor liability is detrimental to the profession and requires serious examination by regulators and lawmakers alike. Any one of the Big 4 could easily collapse should the full amount of any one of their lawsuits be awarded. Auditor liability becomes an even more poignant issue if new auditing standards are enacted that permit ranges of balances on the financial statements. This would highlight the inherent limitations of financial reporting. As a profession, we need to…
With bulling children can tune out peers, or walk away, with cyber bullying its more difficult to wash away the pain that has been written on a bathroom wall, on the back of a bus seat, pictures posted in Facebook or internet. “Cyber bullying is more harmful than bullying for several reasons. For instance, online content is ““harder to wash away than comments scrawled on a bathroom wall,” and its cruelty thus constantly plagues its victim…
The Every Student Succeeds Act (ESSA) was signed by President Obama on December 10, 2015. This act rewrites the Elementary and Secondary Education Act and replaces the No Child Left Behind Act (NCLB). The new act will allow states flexibility to meet the needs of their schools and students. No longer will there be a one size fits all policy. This topic is important and will impact the state, district and local communities, teachers, administrators, parents, and other stakeholders will be able to…
Traditionally, we as Americans proclaim ourselves as the pioneers of the free world and the experts of our destiny on the global platform. We attempt to maintain the current status of the best notions depicted throughout popularity based on a global landscape of pride and liberalism; since it has a history of inviting achievement and success to the governing structure of our nation. A lot of our convictions come from the notion of amplifying our natural rights, guaranteeing that we are enabled…
In recent news, the New York Times and the Los Angeles Times put pen to paper to depict their opinions on the matter of human impact on the environment. More specifically, they included topics such as air pollution at docking terminals and renewable fuel. Joe Jobe, Chief Executive Officer for the National Biodiesel Board, wrote with a nonchalant, or matter-of-fact, tone to disprove false claims made about environmental laws. His argument was titled The Renewable Fuel Standard. While, on the…
Nana was sitting on the bed, going through the pictures on her phone, when Castiel appeared in the room. He didn’t make any noise when he came into the room, he never did, but it always felt like static electricity filled the air. It used to be that this cloud of electricity, this feeling of energy and warmth, was always around her. It had been almost two month since she had felt it, praying every night for him to come and see her, to talk to her, anything. Until tonight her prayers had gone…