The American Presidency Evolution in Time Essay examples

The American Presidency: Evolution in Time The American Presidency is undoubtedly one of the most widely recognized popular icons throughout the world. Although to most foreigners or those who have never resided in the United States or know little of its history, the executive branch of government may seem to be as dull and unyielding as the rest of the American politics, for those few rare individuals who have taken the time to examine and closely scrutinize this office of the American political system and its recent history, quite the opposite will be said. Unlike Congressional or local elections where typically a number of individuals of the same ideological background must be elected in order for a particular issue to be†¦show more content†¦Roosevelts pledge to his constituents as well as his political prowess and strong-willed demeanor placed hopes in the hearts of Americans. On the eve of his inauguration night alone, Roosevelt told the nation that `the only thing we have to fear is fear itself and promis ed effective leadership in the crisis (Rosen). Furthermore, throughout his four terms in office, FDR sensing that the American people needed guidance as well as comfort continued to aggressively lead the United States out of the Depression and later on persisted with his unique style of leadership as he was forced to take his constituents to war. During his time as president, Roosevelts America was in a crisis and like most other nations throughout the world, in the same predicament; it thirsted for an exceptionally good leader with a superior moral compass and determination that was willing to take charge and point the way to a brighter future. Following the end of World War Two (WWII), the United States as well as much of the western world was thrust into the escalating crisis which came to be known as the Cold War. As this new threat emerged looming over the United States and its NATO allies, Americans again developed a need for strong and decisive leadership in the executive office. With the elections of former WWII General Dwight D. Eisenhower and later on the young and handsome John F. Kennedy,Show MoreRelatedPresidency as an Institution1265 Words   |  6 PagesThe Presidency as an institution Both the administration of Carter and Reagan were shaped by the Cold War in the aftermath of Watergate. Watergate created cynicism of the government, which in turn made governing difficult both intentionally as well as improvisational because the institution of the President was seen as acting in the best interest of itself. President Jimmy Carter and President Ronald Reagan both had their difficulties as President. Carter had terrible problems with economics asRead More Presidency as an institution Essay1239 Words   |  5 Pages The Presidency as an institution Both the administration of Carter and Reagan were shaped by the Cold War in the aftermath of Watergate. Watergate created cynicism of the government, which in turn made governing difficult both intentionally as well as improvisational because the institution of the President was seen as acting in the best interest of itself. President Jimmy Carter and President Ronald Reagan both had their difficulties as President. Carter had terrible problems with economics asRead MoreChange: Racial Tensions Since Obama’s Presidency1402 Words   |  6 Pagestensions are a prominent issue in today’s society. Barack Obama being the first elected African American president has led America to a cultural evolution. As our country grows in diversity everyday it is important for citizens to recognize the change in racial tensions across the nation. Racial tension has always existed, especially here in the South, but it has changed particularly during Obama’s presidency. Racial tensio ns have changed in both positive and negative ways that affect everyone in theRead MoreThe President Of The United States1037 Words   |  5 PagesM I D T E R M 1) The President of the United States is certainly one the most powerful people in the free world, but interestingly, the Constitution s drafters did not expect this to be the case. Constitutional provisions limited the early presidency. James Madison, the Father of the Constitution†, was worried that the power balance tilted toward the House of Representatives. Madison believed that its control in terms of taxes and spending and its ability to legislate laws that narrowed the powersRead MoreThe Great Presidents By Woodrow Wilson Essay1281 Words   |  6 Pagespresident sets out with an agenda to accomplish and to leave a legacy behind, however, only few presidents are remembered, celebrated, and taught about. The history of great presidents often correlates to time of war for America. This is because great presidents often emerge to the people in times of crisis, such as wars. Of the many great presidents, Woodrow Wilson, offers unique qualities such as energy, intelligence, and leadership that make him a great president. The traits of a great presidentRead MoreThe Nine By Jeffrey Toobin916 Words   |  4 Pagesthemes and relationships focus around main ideas and specific aspects of the court. In order to further illustrate the Supreme Court’s relationship and complexities, Jeffrey Toobin details the way the Court is shaped by the outside factors, the evolution of values, recurrent cases and constitutional requirements, and even misconceptions. Throughout The Nine, Toobin illustrates the fact that many of the Supreme Court cases are not necessarily determined on a case by case basis or simply by the hearingsRead MoreJohn Mccain Would Lose The South Carolina Primary By Twelve845 Words   |  4 Pagesnotions that then Senator Obama was foreign born, Muslim, or an Arab.This was not an easy decision at the time, as a contemporary article demonstrates, I have to tell you. Sen. Obama is a decent person and a person you don’t have to be scared of as president of the United States, McCain told a supporter at a town hall meeting in Minnesota who said he was â€Å"scared† of the prospect of an Obama presidency...Others yelled liar, and terrorist, referring to Obama...I can t trust Obama. I have read aboutRead MoreEssay about The Modern Presidency:an Evolution3137 Words   |  13 Pages The Modern Presidency: An Evolution The presidency of the United Sates of America has been an evolving office since the term of our first president, George Washington. This evolution has occurred because of the changing times and the evolution of society itself, but also because of the actions of the men who have become president. Starting in the 20th century, most have referred to the presidency as the modern presidency due to changes in both a presidents power and the way that the officeRead MoreThe Bill Of Rights Of The United States1665 Words   |  7 Pageslaws they enforce are inevitably followed. However, this is not always the case, and during the thirty-seventh presidency of the United States, the people’s trust of our executive office was shaken by a corrupt Nixon administration and its scandalous ways. On June 17,1972, American politics changed forever, leaving many Americans questioning their leaders and looking deeper into the presidency of their country. That Saturday morning, several burglars were arrested inside the office of the DemocraticRead MoreDarwin s Theory Of Evolution1519 Words   |  7 PagesDarwin’s natural selection and his theory of evolution. In which case, we would learn about his research in figuring out how life evolved; the vast amount of data he has collected based on his observation of plant life and animals, and even the â€Å"Origin of Species† published by Darwin himself in 1859, explained many possibilities of how evolution took place. So then why do Americans find evolution to be suspicious in terms of science? Darwin insisted that â€Å"evolution is a theory that is based on facts gathered

Descriptive Essay About Vacation - 1179 Words

What comes to mind when I say the word, â€Å"vacation†? According to Merriam Webster, vacation is â€Å"a period of time that a person spends away from home, school, or business usually in order to relax or travel†. My family (my mom, little brother, my grandmother, and I) take a vacation every summer to relax and have fun in the sun. Our destination and vacation spot this particular year, 2016, was the beautiful city of Panama City Beach, Florida. Little did I know that what could have or should have been a wonderful time for fun and relaxation with my family would easily turn into one of the worst experiences of my life. Now, you might be thinking sharks. Oh no, not sharks; to me this was far worse than meeting up with a shark. My vacation†¦show more content†¦All of a sudden, I discovered a huge mound of sand in the water. I climbed up on it, and still the water came up to my knees. At that moment, I was king of the mountain of sand. Caden was pla ying in the water close to me, and he could barely stand up because the water was so deep where he was. Unsure why the water would be so uneven when we were so close together, my mom get worried and decided she would come out and join us. My mom turned and looked toward the beach to make sure that the warning flag was still green which means that it is safe to go in the water. Yes, it was still green. When I decided that I no longer wanted to be king of the sand mountain, I told Caden that we should head to the shore. Then, all of the sudden, without any kind of warning, it happened! I tried to head to the shore, and to my surprise, I could not move forward. My legs and hands were trying desperately to get me to the shore, but I just kept being pulled back by what I now know was an under tow or rip current. The harder I tried to go forward, the more I was pulled back. Caden also tried to get to the shore, but he was stuck and could not move forward wither. If he tried to go forward, he was pulled backward, too. My mom tried to help us. She could not do anything either and became stuck trying to help us. We were all three stuck and could not get back to shore no matter how hard we tried or what weShow MoreRelatedDescriptive Essay About Vacation1188 Words   |  5 PagesAs our children were growing older, we realized this year was probably our last vacation with all of our kids. As such my husband, Mike and I decided to take our kids and our dog by canoe and kayak almost 200 miles down the mighty Makenzie River. Jennifer aged 17, Shelly 13, and Ricky 9, prepared for a week without phones, stores, or television. Our plan was to canoe from Fort Simpson to Wrigley. Wrigley was the end of the road after the Mackenzie Highway. It would be an incredible family adventureRead MoreDescriptive Essay About Vacation992 Words   |  4 PagesIt was a few days before our plane left for Cancun, Mexico. I was going on vacation for my parents tenth anniversary. I also got to go with some of my friends who were, Trent Gleeson, Luke Bader, and Josh Hagedorn. My friends and I all played football and we were going to miss a couple days of camp and weights so we planned to use the gym at the resort. We were all packed and so excited to leave in the morning. We woke up super early so we could be some of the first people in line. Once we arrivedRead MoreDescriptive Essay About Vacation1042 Words   |  5 PagesThen grab our boogie boards. We are ready to have a spectacular day out on the beach by the ocean. I was on a vacation in Gulf Shores of Alabama. My family and our family’s good friends the Buxengards were all there together. There are three kids in the Buxengard family, two boys and a girl. One of the boys is my age. His name is Aaron. We spent a lot of time together throughout the vacation. Our favorite thing to do there was jumping and riding the ocean waves. Which is what we were going to do nowRead MoreDescriptive Essay About Vacation842 Words   |  4 PagesOctober 2017 Narrative Essay The air was filled with salt and warm sunlight. The waves were crashing against the Hawaiian sand causing a beautiful and relaxing sound. With flapping wings and squawking noises, seagulls were stalking tourists in the search of food. The soft, hot sand was soothing to the touch. The palm trees danced in the swaying wind and the aroma of distant barbecues and sunscreen wafted in the air. As a native Floridian, the thought of a Hawaiian vacation was appealing. Hours ofRead MoreDescriptive Essay About Vacation1373 Words   |  6 Pagesthis is what our vacation would be. Days of pure relaxation. Sadly that wasn’t the case for us. Tropical storm Cindy decided she was going to settle right over the Gulf of Mexico, and target mainly Destin Florida for a week. I would soon realize that vacations are not about the location, but that this is time to be carefree in the world, and just enjoy time with family. One Hundred and seventy six, fifty three, twenty eight, ten, one. I started my countdown five months before vacation. When June 18thRead MoreDescriptive Essay About Vacations1824 Words   |  8 PagesThe boring summers had already made their way in my boring life again this year. But this time it was the worst summer in the history of worst summers. The vacations of St. Stevens School always started early but this time it was planned one week before the time. I woke up and turned my face towards the clock. The minute hand showed me that I still had twenty five minutes to sleep but I somehow made my way out of bed and headed towards the washroom. I caught my glimpse in the mirror once I was holdingRead MoreDescriptive Essay About My Summer Vacation1300 Words   |  6 PagesIt was a beautiful day to try something new at Doheny State Beach in Dana Point, California. It was a long year in fourth grade, and my family and I were excited to start our summer vacation. As we pulled our tra iler on the southbound I-5 freeway towards San Diego, I could see the temperature gauge on my father’s truck slowly dropping to the mid 70’s. We were in a packed car with my father, mother, older brother,younger sister, snacks and drinks everywhere, and me, entranced by the game on my brandRead MoreSummary Of Once More To The Lake840 Words   |  4 PagesIn his essay â€Å"Once More to the Lake,† author E.B. White reflects on experiences he has had throughout his life at a family vacation spot. Although he writes the essay as an adult, he focuses on many childhood experiences with his father at the lake, comparing them to experiences he is having at same lake with his son. White begins by recalling his first time at the lake. He examines the similarities and differences between the two generations of lake experiences through rhetorical techniques inRead MoreAnalysis Of O Connor s A Good Man 869 Words   |  4 Pagesgot from his reactions to her. Even the children did not seem to respect the old lady. O’Connor’s story was very descriptive. Throughout the whole story there were little descriptions of setting that enabled the readers to have a very clear image of the scenery in the story. After some research about the author and the story itself, I came to find that most of O’Connor’s stories are about spirituality, salvation, and morality. From the information on Wikipedia, I found out that she was Catholic. ThisRead MoreLove in Anton Chekhov’s The Lady with the Dog Essay example1542 Words   |  7 Pagesand his love interest Anna, are given the emotional freedom to feel love toward one another. This freedom is the driving force in the story which represents an escape from their unhappy lives. Chekhov tells the readers about the forbidden love between two people during vacation through evaluation of the point of view, the setting, and the characters of â€Å"The Lady with the Pet Dog.† The definition of point of view is the vantage point from which the story is told. The narrator of â€Å"The Lady with

A Report On The Burning Of Fossil Fuels - 1922 Words

PART B Introduction A fuel is something which is burned to produce heat or power to be used as energy. Most energy is made by the combustion of fossil fuels. Fossil fuels are formed over millions of years from organic matter such as plankton and plants. When a combustion reaction occurs carbon and hydrogen react with oxygen in air to produce carbon dioxide (CO2) and water (H2O). During this reaction heat is released which amplifies the reaction further, exothermic. The burning of fossil fuels is responsible for many environmental issues, such as global warming because the emissions are trapped in the atmosphere, therefore increasing the heat. Petrol is clean burning because the hydrogen and carbon combine with oxygen when the fuel burns to produce carbon dioxide, carbon monoxide and water. There may be small quantities of other chemicals in fuels to reduce the build-up of carbon in car engines. The chemical composition of pentene is C5H10 and has a double bond on the first carbon. Refer to Diagram 1. Ethanol is made from a renewable source and does not harm the environment in any way. E10, containing 10% ethanol has an octane rating of 94 or 95. Although E10 will make the vehicle run better, it will be consumed faster because it does not contain as much energy. The chemical composition of ethanol is C2H5OH. As shown in Diagram 2. But because E10 if only 10% ethanol the other 90% will be pentene (as shown in Diagram 1). This is because E10 is mixed with petrol. There areShow MoreRelatedFossil Fuels Are Bad For Our Environment889 Words   |  4 PagesFossil fuels are bad for our environment, and in a economy that is struggling, there is no point in pouring billions of dollars a year into an energy source that is killing our other resources. This kind of spending and reckless destruction of our environment will eventually have to stop. The question is, when it does what will we do? There are many other forms of alternative energy that are accessible to us right now. These energy sources will eventually have to be used in the place of burning fossilRead MoreRenewable Sources Of Energy Effectively Replace Fossil Fuels Essay1614 Words   |  7 PagesAlternative energy Can renewable sources of energy effectively replace fossil fuels? Can renewable sourves of energy effecticely replace fossil fuels? Is the question of the century.the answer to this question could profouldly change the world, it could put us In a new era a one for the better. But due to the largest oil and gas companies exxon mobil, royal dutch shell, bp, Sinopec and bureaucracy the steps are not being taken to insure our future. The government is corrupted, State officialsRead MoreIntergovernmental Panel on Climate Change1404 Words   |  6 PagesAccording to the reports of the Intergovernmental Panel on Climate Change, the people have to cut about 90% of the use of fossil fuels worldwide to have a slim chance of stopping Global Warming. If the people have anything less than the percentage given, Global Warming will not stop. As of now Global Warming is a big issue throughout the world. Some say Global Warming is just a myth to scare people and it’s just a natural cause, but there is proof that Global Warming is a fact and that the ma inRead MoreGlobal Warming And Climate Change1215 Words   |  5 PagesWhile many scientists and experts are investigating for a solution, this disastrous phenomenon has been aggravated over time by human activities. Global warming was first introduced when Svante Arrhenius, a Swedish scientist, claimed in 1896 that fossil fuel combustion may eventually result in enhanced global warming. Also, an American geologist, Thomas Chamberlin supported Arrehnius with a calculation that human activities could make the earth warmer by adding carbon dioxide to the atmosphere. HoweverRead MoreGlobal Warming And Its Effects976 Words   |  4 Pagesof different aspects as the burning of fossil fuels, agriculture activities, deforestation and the growth of population (2007). These greenhouse gasses are endangering important and necessary aspects of life and its consequences will affect each one of us. The primary greenhouse gas in earth’s atmosphere responsible for the most global warming is carbon dioxide (CO2). According to the Intergovernmental Panel on Climate Change (IPCC) on the same national geographic report, other contributors includeRead MoreGlobal Warming, Causes and Solutions771 Words   |  4 Pagesupper atmosphere directly, caused by human burning fossils fuel, industrial farming and deforestation activities. Resulting in increase in earth temperature, sea- level, shrinking ice sheets, glacier retreat so on. The evidence that support the human cause is plentiful and powerful, but few can support for the issue that global warming is a natural part of the Earth’s climatic change. Global warming is caused by human activities by burning fossils, using automobiles, revolution industriesRead MoreHuman Activity Is Responsible For Our Current Warming Trend1598 Words   |  7 Pageseconomic advances from the 19th century Industrial Revolution. During this era, fossil fuel use accelerated the changes we see today in agriculture, manufacturing, and power (Schuldt 2014:237). According to Mann (2009:124), fossil fuels such as oil, coal and natural gas supply most of the energy needed to fuel the cars we drive, and generate electricity for industries and households. Unfortunately, the burning of these fossil fuels puts too much carbon dioxide into the air. This in turn, increases the numberRead MoreWhat Does The Petroleum And Biodiesel?1469 Words   |  6 Pagesconstant global use of fossil fuels. Increasing fuel prices and the high cost of fuel imports have caused the issue of depleting Crude Oil supplies to become a global concern. Determining whether Biofuels deliver benefits over fossil fuels requires thorough investigation into factors such as direct and indirect inputs and outputs for their full production and life cycles. Throughout this report current and well supported public data will be presented on focusses covering; fuel prices, production plantRead MoreHuman Activity Is Responsible For Our Current Warming Trend1471 Words   |  6 Pagessocial and economic advances from the 19th century Industrial Revolution. During this time, fossil fuel use accelerated the changes we see today in agriculture, manufacturing, and power. For example, fossil fuels such as oil, coal and natural gas supply most of the energy needed to fuel the cars we drive, and generate electricity for industries and households. Unfortunately, the burning of these fossil fuels put too much carbon dioxide into the air. This in turn, increased the number of greenhouseRead MoreIs Global Climate Man Made?1491 Words   |  6 Pagesthat will be on Earth in the coming decades. Global climate change is caused mostly by current human activ ities. This can be proven through the greenhouse effect, as humans are constantly adding heat to Earth by exhaling carbon dioxide and burning fossil fuels. The role of the greenhouse effect is believed to be the main cause of global warming. The greenhouse effect is the process of trapping heat in our atmosphere from Earth to Space. According to NASA, gases that do not respond to physical or

The Dystopian Warning in Ray Bradburys Fahrenheit 451

The typical utopian world that people dream of consists of freedom, equality and political order. Dystopian fiction, however, is only the illusion of a perfect world. In reality, a dystopia is the complete opposite of a utopian society. It is commonly written to warn the reader of what might come if a certain way of life continues. In Fahrenheit 451, Bradbury predicted many issues that plague society today. The larger societal and individual issues Bradbury warns against are the consequences from the lack of social interactions, the spread and focus on technology, and the rise in violence. When it comes to social interactions in Bradbury’s world, people tend to avoid discussion and other normal contact with one another. This lack of communication can be evident in modern day as well. In a conversation at the beginning of the novel, Clarisse tells Montag, â€Å"‘I’m antisocial, they say. I don’t mix’† (29). However, Clarisse is truly gregarious as she converses with her family and Montag while other people avoid people.Society pegs her as different and strange. In today’s world, people are more absorbed with their own lives than the lives of the people that surround them. Even with social networking, there is less face-to-face contact. It has become normal to communicate over the internet and other networks instead of speaking in person. Clarisse is the oddity in her world. Montag explains to Mildred what Clarisse was like, â€Å"‘But Clarisse’s favorite subject wasn’t herself. It wasShow MoreRelatedFahrenheit 451 By Ray Bradbury1200 Words   |  5 Pagesauthors are able to create work that speaks to their observations and views on society and its functions. In the book Fahrenheit 451, Ray Bradbury incorporated the corruption of the society in which he lived in into the dystopian society created in his book. Fahrenheit 451, a fictional book about a protagonist’s attempt to overcome a dy stopian society’s corruption, was written by Ray Bradbury while living in 1950’s America. The book focuses on themes of censorship, and illustrates the effects of whenRead MoreFahrenheit 451 Analysis798 Words   |  4 Pageslike fiction, but dystopian novels carry lessons that are more real than you would think. Ray Bradbury’s Fahrenheit 451 is no exception. Bradbury had quickly gained global recognition from his stand out dystopian hit that makes controversial social commentaries. Some of the commentaries he touches upon the topics of censorship and social conformity. All of which are demonstrated through the strategic use of demanded conformities and the dystopian setting. Overall, In Fahrenheit 451, Bradbury commentsRead MoreFahrenheit 451 by Ray Bradbury Essay569 Words   |  3 PagesEnjoy: Fahrenheit 451 is a book for a variety of people. The main age of when this book should be read is when a person is above the age of 14 years old. This book is recommended for ages 14 and up because of the content in which the story is told. Also the compression of this book is in depth and important to the making of our future. Ray Bradbury uses strong words that help build up the story. This book is a dystopian book written in the 1950’s and having the book takes place in the 21st centuryRead MoreCulture, Characters In Fahrenheit 451, By Ray Bradbury856 Words   |  4 PagesThe culture, characters, and theme in Ray Bradbury’s novel Fahrenheit 451 create an interesting dystopian novel that serves as a warning to future readers. The novel is set in the year 2053 and the main character Guy Montag works as a fireman. In this book they set fires upon books rather than put them out. When Montag is walking home one day after work he meets a teenage girl that will for ever change his life, Clarisse. Clarisse acts like a mirror to Montag making him question the culture ofRead MoreTheme Of Knowledge In Fahrenheit 451791 Words   |  4 PagesRebirth and a Journey Towards Knowledge The book Fahrenheit 451 by Ray Bradbury follows the journey of a ‘fireman’ who rapidly begins to find faults in his society. The story of this fireman, Montag, quickly became a staple of the dystopian fiction genre. To emphasize themes of rebirth and society’s battle between knowledge and ignorance, the author employs extensive allusion, potent imagery, and character development. The use of allegorical allusion is used by BradburyRead MoreSocial Darwinism in Fahrenheit 4512140 Words   |  9 PagesOutcasting in Fahrenheit 451 A variety of themes are addressed in Fahrenheit 451, most of which are prevalent to our current situation. Because of this, the book was originally banned for sending the wrong political message and having offensive language. Although there is much irony and humor in the fact that a book warning about the implications of banning books was banned, that topic of discussion has been well over mentioned to the point where the political and social message that Ray Bradbury wasRead MoreFahrenheit 4511858 Words   |  8 Pagesï » ¿Jhoan Aguilar Mrs. Armistead English III H (4) October 24, 2013 The Exhort of Fahrenheit 451 Ray Bradbury created the novel Fahrenheit 451 as a way to admonish future generations against social and economic trends that would emerge during the twentieth century. I. Introduction II. Reasons behind novel A. World events B. Personal events III. Economic trends of the nineteenth and twentieth centuries A. The economics of consumerism B. Economic effects on society IV. Social trendsRead MoreRay Bradbury s Fahrenheit 4511120 Words   |  5 Pagesclassify a dystopia, such as dehumanization, individuality suppression, and the ever-growing gap between upper and lower class. The United States is heading down the path of becoming a dystopian society. Citizens in the United States have the same general behavior as those in Ray Bradbury’s novel, Fahrenheit 451. This novel features a world where cars are fast, music is loud, and watching television is the main way to spend free time. People rarely make time for each other, rarely imagine and formRead MoreThe Transformation Of Society In Fahrenheit 451 By Ray Bradbury952 Words   |  4 PagesThe central message Ray Bradbury is warning his readers within the novel Fahrenheit 451 is the direction society is heading into failing themselves. The notability and progression of this theme is simple to see in todays society as the novel was written in 1953 and some of the predictions are not far off from what can be seen in the current time period. Within the novel, Bradbury plays on this theme by displaying the numb and sameness the technology in Montag’s society is causing its citizens.TheRead MoreFahrenheit 451 Comparison Essay1185 Words   |  5 PagesFahrenheit 451 Ray Bradbury’s Prediction of the Future TREVOR YOUNG Fahrenheit 451 is a dystopian novel written by Ray Bradbury that depicts a futuristic American society where books are banned and independent thought is persecuted. Bradbury uses his imagination to take a hard look at a world consumed by technology, and he presents predictions about pleasure, violence and anti-intellectualism that are alarmingly similar to the modern American society. Notably, in both societies people find

Auditing and Professional Practice

Question: Discuss about theAuditing and Professional Practice. Answer: 1. The Auditing standard of Australia AUS 202 states that the purpose of an Audit of financial report is to facilitate the auditor to express an opinion on the financial statement prepared on the basis of established financial reporting framework. For the purpose of performing the audit objectively and efficiently the standard has prescribed general principles of an Audit. It is mandatory for Auditor to act in accordance with the ethical requirement of CPA Australia and ICAA (Gray and Manson 2007). The fundamental principle of Audit prescribed by the standard are: Independence; Integrity; Objectivity; Competence and due care; Confidentiality; Professional behavior; Technical standards. An Auditor is required to encounter a number of threats while rendering professional services these threats may result in the non compliance of fundamental principles (Dogui and Heras Saizarbitoria 2014). The threat for noncompliance with fundamental principle may come from the following: Self Interest: The threat of self interest may arise due to financial or other interests. The self interest obscures the professional judgment and objectivity of the auditor. Self Review: The threat of self review arises when an Auditor is required to review or revaluate the judgment earlier made by him. It arises because of biases and prejudices of the auditor. Advocacy: The threat of Advocacy arises when the auditor promotes an opinion or position to such an extent that it compromises professional independence. Familiarity: The threat may arise from familiarity due to close relationship with client. It may compromise the auditors professional integrity. Intimidation: The threat of Intimidation may arise when the auditor is prevented from acting objectively. In the given case the Bolt Ltd has asked its auditor to analyze the potential accusation of steel pty ltd and to prepare a report on it. The Auditor was performing his duty but after reviewing a draft report the CFO has asked the Auditor to focus on sales and profitability and to avoid the analysis of cash flow. The fundamental principle includes independence but in the given case it can be seen that CFO is providing direction or judgment about the analysis to be made thus hampering the independence of the auditor. As the auditor is unable to analyze the situation independently this will affect competency with which an auditor functions. Therefore violation of one fundamental principle of independence will further lead to the violation of another principle of competence and due care. The objectivity principle requires the auditor to perform the work in such a manner that the quality of the work is not compromised. The suggestion of the CFO if followed will not only be violation of in dependence but it will also hamper the quality of work performed thus principle of objectivity is also violated. In the given case the threat to violation of fundamental principle is from self interest of the auditor. In order to protect the audit engagement the auditor may compromise on the quality of the analysis. The fundamental principle is at risk due to intimidation. In the given case the auditor was deterred from performing his task effectively thus violating the fundamental principles. In conclusion it can be said that the discussion with the CFO indicates that there is a threat to the fundamental principles of independence, objectivity and competence. This threat to the fundamental principles arises from self interest and intimidation faced by the auditor. 2.(A) In a business a manager or an executive is always engaged in making decision. The decision made by them affects various stake holders therefore it is very important that an ethical decision making process is followed. The American Accounting Association (AAA) Model puts forward an effective framework within which an ethical decision can be made (Craft 2013). The AAA model was developed from a report written by Langenderfer and Rockness in 1990 which has suggested seven logical steps for an ethical decision making (Thomas 2012). These steps are outlined below: The first step is to establish the facts or particulars of the case. In this step the process of decision making begins and therefore it is important to ensure that there is no vagueness about what is under consideration. The second step forms identification of ethical issue. This requires examination of the details of the case and determining the ethical matter that are at stake. The third step is to identify the norms, principles and values related to the case. This involves putting the decision making process in the context of social, ethical and professional behavior. The fourth step is to identify the alternative course of action. In this step every possible outcomes are considered whether appropriate or inappropriate. The fifth step is to identify the best course of action. In this step after considering all the option the best option is chosen. At this stage it will be possible to ascertain whether the outcome of the option is in accordance with the ethical principles. In the sixth step the consequences of the outcomes are determined so that implication of each outcome becomes clear in order to make the final decision. . At the seventh step the decision is taken. In the given case of Luke and Zane the AAA model can be used for ethical decision making the seven steps are given below: Facts of the case: In the given case Luke and Zane are two senior Auditors in atop audit firm. They work in a highly competitive environment and both are aspirant for the post of Audit Supervisor. In case of a particular job Zane was replaced and Luke was bought in for that assignment. After taking on the assignment Luke discovered that the main reason for replacing Zane was not that was provided but the true reason for replacement was that the client has made a complained against Luke to the Audit Manager. The client made the allegation that Zane was late at work and has failed to address various issues regarding. The Luke after verifying the work has found that Zane has performed an excellent work and suspected that the audit manger was misled by the client because of may be personal problem, between Zane and the client. Ethical Issue Involved: In this case the decision of Luke to use the hard work made by Zane in bringing out the issues which otherwise would have been overlooked by him is an ethical issue. It is an ethical issue because on successfully resolving these issues may help him in obtaining promotion by getting good review from customers. Norms: An Auditor is required to follow the ethical principles and professional behavior while conduction Audit. Alternative Action: The alternative course of action is that Luke can acknowledge the hard work made by Zane and should also inform the Audit Manager about the possibility that he has been misled by the client. Best Course of Action: If the principles of Auditing and ethical behavior is considered then it is best for Luke to inform the manager. As it is in accordance with the basic principles and ethical behavior. Consequences: If Luke considers decides to take credit of work done by Zane then he may probably receive a good review and promotion. If Luke decides to take up the matter with Manager then probably the clients intention to violate the basic principle of Independence could be bought to the notice of Audit Manager. Decision: keeping the Principles and ethical code in mind it is advised that Luke should inform Audit Manager about the work done by Zane. Further he should also inform about his doubt to the manager. B) The Mary Guy in 1990 has developed a list of ten core values for making ethical decisions (Shapiro et al. 2014). These values are: Caring; Honesty; Accountability; Promise keeping; Pursuit of excellence; Loyalty; Fairness; Integrity; Respect for other; and Responsible citizenship. Apart from the ten core values Gury also suggested five rules that integrate the values and help in ethical decision making (Lauesen 2012). They are: The first rule is considering the well being of others, including those are not participating. This rule puts emphasis on respect and caring for others. The Second rule is that actions should be as a member of a community and not just an individual. This rule emphasizes the core values of integrity, reliability, respect for others and responsible citizenship. The third rule is obeying the law by following the principles of integrity and responsible citizenship. The fourth rule is to question the basis of taking a decision. This will help to put emphasis on all values. Lastly in rule Five it is important to respect the other peoples custom but own ethics should not be compromised. It puts the emphasis on fairness, integrity, accountability and respect of others. The decision to inform the manager about the work done by Zane is in accordance with core value of outlined by Mary Guy. Further the decision is in accordance with the rules outlined by her therefore it can be concluded the decision taken will remain the same. 3. Listing of Two Key Assertions at Risk in Relation to Accounts Payable: There are two important key assertions at risks in relations to the accounts payable are as follows Searching for unrecorded accounts payable: According to Johnstone et al. (2013) the understatement in liabilities are usually at relatively high risk in relation to the completeness of assertions to search for the unrecorded accounts payable. One of the significant aspects in relation to the accounts payable are that the time frame from the balance sheet till the date of completion of fieldwork is estimated to assess the most important test in auditing for accounts payable. During the process of conducting the research for unrecorded accounts payable, the auditor is under obligations to search and select the transactions over pre-determined amount of dollar while inspecting for the supporting documentations of vendors invoice for all such transactions. The area of test which the auditor undertakes to perform the discovery of unrecorded accounts payable is primarily dependent on two important criteria which are as follows Assessing the degree of control risks The materiality of potential accounts payable balance in the financial statements. If the degree of assessed level of control risk for the completeness and valuation assertions is low, then the auditor may review low number of cash disbursement transactions for a determined period after the date of balance sheet, so that the length of review period is shortened up in order to exclude or reduce reconciliation of vendors invoice on monthly basis by undermining the records of clients. Assessing the reports obtained from the unmatched vendors invoice: All the goods and services which the entity received prior to the end of financial year under the indications of issuance report must include accounts payable at the end of the accounting period. It is the duty of the auditor to obtain from the clients those files for all the reports which has been received as unmatched with the invoice of the vendors. The auditor on the other hand should then inspect the receiving reports which are issued at the end of the accounting year in relation to the invoice of the vendors to determine if it has been included in accounts payable. In addition to these, if the client has not received the related invoice of vendors report, then the auditor must inspect to the clients purchase order or prior to the vendors invoice for identical items. The auditor on the event of unmatched reports could consider calling the vendor to determine the amount of obligations. Substantial Test to Obtain Sufficient Audit Evidence: For each of the assertions there has been one substantive test in order to obtain sufficient audit evidence which are follows Testing of clients bank reconciliation statement: The significant objective of determining the clients banks reconciliation statement is to substantiate the balance in conformity with the bank agreement with the help of clients cash accounting records (Waller et al 2013). The objective of the auditor is to obtain the reasonable assurance that the process of reconciliations items is necessary in determining the difference caused by the deposits during the transit process, outstanding cheques and other reconciling items. The auditor also needs determine that the items in the process of reconciliations should be authentic complete and must be treated accordingly. The extent of analyzing the clients reconciliations significantly varies depending upon the level of control risk. The auditor should recall three assessments to evaluate the level of risk such as low medium or high. A probable procedure for a client reconciliations are as follows; Comparing the amounts on the reconciliations with the sum totals in the bank statement, ledger balances along with the cash receipts and cash payments records, which consists of drawing up the comparison of the balance statement of bank in contrast to the amount confirmed by the bank (Srivastava and Kogan 2012). Testing and determining the clerical accuracy of the reconciliation process. Vouching of other Reconciliation Items in Order to Support the Process of Documentations. Considering the call for to investigate the outstanding cheques or other reconciling items which are yet to be cleared. Confirmation of bank balance: The auditor usually complies with the year ending cash balances through direct correspondence procedures with the entire bank with which the clients previously had accounts during that period. The process of confirmation procedure acts as a evidence that cash balance in the statement of financial determines the position of balance at the current date which is owned by the entity and it is not limited or committed (Badertscher et al. 2013). Audit evidence during the bank procedure of confirmations is provided by the AGS 1002 Bank Confirmation requests requests a bank to endow with self-regulating confirmation of the review of clients account balance. In addition to this, the information and the balances held by the bank on behalf of the clients also consist of instruments on treasury managements, securities and other vital documents. Under the audit procedures, there are two standard confirmation requests forms on banks has been created in compliance with the Australian bankers associations and are recommended for the use of auditors. Bank confirmations: The information obtained under this confirmation is related to the usual banking activities which are used to confirm the cash balance. Treasury operations: The information to be long-established or requested under the audit evidence verification is related to the treasury operations and utilization of treasury management instructions. Reference Badertscher, B., Jorgensen, B., Katz, S. and Kinney, W., 2013. Litigation risk and audit pricing: The role of public equity.Unpublished working paper, University of Notre Dame, University of Colorado Boulder, Columbia University, and University of Texas at Austin. Craft, J.L., 2013. A review of the empirical ethical decision-making literature: 20042011.Journal of Business Ethics,117(2), pp.221-259. Dogui, K., Boiral, O. and Heras Saizarbitoria, I., 2014. Audit fees and auditor independence: The case of ISO 14001 certification.International Journal of Auditing,18(1), pp.14-26. Gray, I. and Manson, S., 2007.The audit process: principles, practice and cases. Cengage learning EMEA. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013.Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Lauesen, L.M., 2012. Ethical Decision Making.Multidisciplinary Journal for Applied Ethics. Shapiro, J.P., Stefkovich, J.A. and Gutierrez, K.J., 2014. Ethical decision making.Handbook of Ethical Educational Leadership, p.210. Srivastava, R.P. and Kogan, A., 2012. Assurance on XBRL instance document: A conceptual framework of assertions.International Journal of Accounting Information Systems,11(3), pp.261-273. Thomas, S., 2012. Ethics and accounting education.Issues in Accounting Education,27(2), pp.399-418. Waller, W.S., 2013. Auditors' assessments of inherent and control risk in field settings.Accounting Review, pp.783-803.

Discusses About Shadow Broker Organization â€Myassignmenthelp.Com

Question: Discusses About Shadow Broker Organization? Answer: Introduction: A group of mysterious hackers is seen to be involved with the dealing of malware and hacking tools that is an associated tool used by the National Security Agency (NSA) of America. This topic of secrecy and controversy regarding the tools that are involved with the National Security Agency (NSA), are exposed by the mysterious group involved in crime known as the Shadow Brokers. This report discusses about the nature of the problems that was caused by this group, the reason for its occurrence and the mitigation of such attacks in the future. Discussion: The Shadow Brokers are a group of hackers whose existence came in light in 2016, summer. These groups of hackers were involved in exploiting the resources obtained from information leaks associated with the National Security Agency (NSA). The exploited resources were used to target the firewalls of business enterprises, anti-viruses and products related to the Microsoft Corporation (Martin, Kinross Hankin, 2017). The Shadow Brokers are mainly informed with the main hack, which is termed as the Equation Group that is associated with operations of National Security Agency (NSA). Identification of the problem: In August of 2016, the group of hackers claimed to have stolen a cyber weapon from another hacking team, which was termed as the Equation Group. The cyber weapon was used by the National Security Agency (NSA). The cyber weapon involved provided the group access to the secretive files contained in the NSA. The group also led to hacking and exploiting secret information from software accounting to 1 gigabyte of information over a period of 8 months. This information was connected to the NSA (Sanger, 2016). The group also tried to sell the source code of particular information from NSA by using the online methods of auction. The auction was supposed to be transacted via the use of crypto currencies. However, the auction was an unsuccessful one. On April 2017 the most recent activity of the group of hackers, include a data dump. The dump of data accounted to 300 megabytes of data. The data associated made published reports of threats and vulnerabilities of the products of Microsoft. The Shadow brokers also claimed to publish hacked tools and resources from the CIA that was originally made to spy on the monetary transactions of people (Shane, Mazzetti Rosenberg, 2017). This led the group claim associated vulnerabilities in the Windows version of the Microsoft installed in the Swift bank. As, the software is used by multiple banks, the exploitation posed a grave threat to the banks all over the world. Reason of occurrence: The main reason for occurrence of these hacks is the presence of bugs and malware in a system. The government agencies are responsible to conduct spying and espionage operations on particular targets by getting close to their system. The method used by them is acquisition of vulnerabilities in its system due to presence of bugs in the system. Rather than informing the manufacturers about the presence of such malfunctions, they exploit them to get access to the system to conduct their operations (van Der Walt, 2017). This system led to the hacking of such amount from the government agencies. This led to the raising of questions about the security of the agencies involved. This issue was further debated by the presence of FBI to give light on the discussion about the requirements of law enforcement in agencies. The codes that were made public by the Shadow brokers were made to be readable even by the low programmable experts to facilitate its uses in all devices. Even its use would not require great programming experts to run and implement them (Audiot, 2016). The code was supposed to be a bit old but they included many powerful tools to facilitate the process of hacking. The first documents that were released included system vulnerabilities in Cisco and other developers. The documents that were released recently by the Shadow Brokers showed the spying operations of NSA on a Middle Eastern bank transfer network termed as SWIFT. The hack revealed the operation of the NSA who was trying to get access to targeted clients of the bank transfer network (Boylan, 2015). This led to hindrance in the operation of the NSA as rising of suspicions of the bank were prominent. As far the authenticity of the stolen documents goes, Edward Snowden of NSA reported the genuineness of the stolen resources as the malware was full of virtual prints of the NSA. The malware also included a 16-digit identification code for the NSA (Broadhurst et al., 2017). According to Kaspersky, similarities in documents may lead to authenticity of the found sources. In addition, the Risk Based Security confirmed the exploitation of resources from NSA but no breaches were made in the system of the NSA. Solutions: There are various speculations regarding the problem that occurred due to the Shadow brokers. Moreover, the organization involved is already applying solution-based protocols to minimize the further risks that can arise. However, it was seen that Microsoft started working on their patch to address the vulnerability many weeks before the posting of the message from Shadow Brokers. The reason might be NSA disclosing about the information of exploited resources. Though a system patch requires weeks before making it public the reason of applied solution can be disclosure of information from the NSA (Planqu, 2016). The theory discussed is not evident as both parties are not claiming about the disclosure of information, but it might be the reason for applying patches to the system to help in mitigating the risks. The Vulnerabilities Equity process was created under the influence of Obama and now is continued by Trump (Caulfield, Ioannidis Pym, 2017). It was made to minimize the security vulnerabilities and threats to the agencies of the government that could lead to various large-scale problems. The ransomware attack, which took place in May 2017, was a massive cyber attack that affected users from all over the world. The computers who had the Microsoft Operating system installed were targeted by the ransomware. The main characteristics of the ransomware are that after infecting a computer, some files were encrypted and required payments in bitcoin to decrypt them. This report discusses about the specifications of the ransomware attack that took place all over the world. The report also includes the process of attack and the prevention of the attack. A cyber attack involving the ransomware had been originated due to the theft in cyber weapons (Brewer, 2016). The researchers of security in the Kaspersky Lab recorded more than 45,000 attacks in users belonging to 99 countries, which included UK, India, Russia, Italy, China and Egypt. However, the attack involved was not meant to target large-scale businesses but were meant to attack random users. Description of the problem: The WannaCry ransomware attack was an attack in a worldwide level that took place in May 2017, was a massive cyber attack that affected users from all over the world. The computers who had the Microsoft Operating system (OS) installed were targeted by the WannaCry ransomware (Kharraz et al., 2015). The main characteristics of the ransomware are that after infecting a computer, some files were encrypted and required payments in bitcoin to decrypt them. The main users who were risked due to the attack were the users with older versions of the OS like the Windows XP and the Windows Server 2003. Although, after the attack Microsoft made security patches to address the vulnerabilities in the system, the patches were made for the newer versions like the Windows 7 and 8. Due to this, Microsoft made an emergency patch for the older versions too. After many days of the ransomware attack, almost all of the infected users applied their updates in the system, which slowed down the infectious problems (Pathak Nanded, 2016). In addition, detailed technical reports were analyzed and made by several companies including Microsoft, Cisco and McAfee. Impact of the problem: The researchers of security in the Kaspersky Lab recorded more than 45,000 attacks in users belonging to 99 countries, which included UK, India, Russia, Italy, China and Egypt. In addition, the most affected countries among them were the Ukraine, Taiwan, India and Russia. The WannaCry ransomware attack also caused diverse impact on the National Health Service hospitals in Scotland and England, which also included 70,000 devices like the computers, scanners, and other equipments in the health care services (Chinthapalli, 2017). In addition, the ransomware also had its impact on the motor services including the Nissan and the Renault. Nissan stopped their production in order to stop the spreading of the ransomware. Renault also followed the same strategy to stop the spreading of the ransomware by halting their production across several sites. The impact of the attack is said to be low due to the fast analysis of the code of the ransomware, which had vulnerability in its code (Boatman, 2015). The presence of a technical kill switch made spreading of the attack stop. The loss in infrastructure could lead up to several millions. Carrying out of the attack: The WannaCry ransomware attack was carried out using several sets of software made for hacking. The External Blue is one such program. The software exploits a specific vulnerability that is present in the OS of Windows (Kharraz et al., 2016). This vulnerability can lead to breach in the system even under strong protocols. For mitigating such risks in the system, Microsoft released a patch to fight the vulnerability and risk due to the presence of such threat. The execution of the ransomware attack is divided into three different processes. These include the spreading of the vulnerability, encrypting of the file, displaying of ransom information and decrypting the encrypted file. The main sample program is the main program responsible for spreading the attack and releasing the WannaCry ransomware (Tuttle, 2016). This results in encryption of a file. The sample program includes an RSA public key and its corresponding private key is present with the attacker. Before applying encryption, a new sub-public and sub-private key is generated. The sub-public key is used to encrypt the user file and the sub-private key is used to do the same. Decrypting is usually done after payment is confirmed in the bitcoin network as the ransomware demands for payment in bitcoin. Prevention: Although, many risk mitigation processes where undertaken after the attack has been taken. Several companies like the Microsoft made security patches to fight the ransomware attack, which significantly slowed the spreading of the infected ransomware (Choi, Scott LeClair, 2016). However, the presence of security protocols where to be taken before hand so that the problem in infection could have been minimized and the large-scale problem could have been minimized. Various procedures could slow the process of ransomware attack in a device. Network segmentation is one such process where the infrastructure is divided among the connected and the unconnected one, which will facilitate the segmentation of the infrastructure to avoid the vulnerable areas to be hit directly (Mansfield-Devine, 2016). In addition, the Enhanced Mitigation Experience Toolkit of the Microsoft helps to provide additional security to the system that is specifically made to fight the ransomware attacks. The presence of other upgraded securities in the connected device is another mitigation process, which involves detection of malicious attacks to the system. Conclusion: Thus, it can be concluded form the report that the ransomware attack caused a widespread attack in the user data as well as in the economy of the world. The presence of enhanced security protocol is thus needed to secure the system and protect the data and information that is present. References: Audiot, N. (2016). Playing defence against the Equation Group. Boatman, K. (2015). Beware the Rise of Ransomware. Boylan, R. J. (2015) The shadow government: its identification and analysis.'.New Dawn, (42), 21. Brewer, R. (2016). Ransomware attacks: detection, prevention and cure.Network Security,2016(9), 5-9. Broadhurst, R., Woodford-Smith, H., Maxim, D., Sabol, B., Orlando, S., Chapman-Schmidt, B., Alazab, M. (2017). Cyber Terrorism: Research Review: Research Report of the Australian National University Cybercrime Observatory for the Korean Institute of Criminology. Caulfield, T., Ioannidis, C., Pym, D. (2017). The US Vulnerabilities Equities Process: An Economic Perspective. Chinthapalli, K. (2017). The hackers holding hospitals to ransom.BMJ,357, j2214. Choi, K. S., Scott, T. M., LeClair, D. P. (2016). Ransomware against police: diagnosis of risk factors via application of cyber-routine activities theory.International Journal of Forensic Science Pathology. Kharraz, A., Arshad, S., Mulliner, C., Robertson, W. K., Kirda, E. (2016, August). UNVEIL: A Large-Scale, Automated Approach to Detecting Ransomware. InUSENIX Security Symposium(pp. 757-772). Kharraz, A., Robertson, W., Balzarotti, D., Bilge, L., Kirda, E. (2015, July). Cutting the gordian knot: A look under the hood of ransomware attacks. InInternational Conference on Detection of Intrusions and Malware, and Vulnerability Assessment(pp. 3-24). Springer, Cham. Mansfield-Devine, S. (2016). Ransomware: taking businesses hostage.Network Security,2016(10), 8-17. Martin, G., Kinross, J., Hankin, C. (2017). Effective cybersecurity is fundamental to patient safety. Pathak, D. P., Nanded, Y. M. (2016). A dangerous trend of cybercrime: ransomware growing challenge.International Journal of Advanced Research in Computer Engineering Technology (IJARCET) Volume,5. Planqu, D. (2016). Cyber Threat Intelligence. Sanger, D. (2016). Shadow brokers leak raises alarming question: Was the NSA hacked.New York Times. Retrieved August,27, 2016. Shane, S., Mazzetti, M., Rosenberg, M. (2017). WikiLeaks releases trove of alleged CIA hacking documents.The New York Times, Mar. Tuttle, H. (2016). Ransomware attacks pose growing threat.Risk Management,63(4), 4. van Der Walt, C. (2017). The impact of nation-state hacking on commercial cyber-security.Computer Fraud Security,2017(4), 5-10.