Ptl Harbinger Essay - 1168 Words

Nazeeha Badran October 30,2012 PTL Club clear-The Harbinger of things to come? 1. What similar factors led to the demise of both Laventhol amp;Horwath, and Anderson? Both Laventhol and Horwath, and Arthur Anderson accepted clients that were risky just to keep their revenues up. Lamp;H knew there were things wrong with PTL, especially since they were doing things that were hidden from the Board, like the payroll account book, which was secret. The Bakker’s would call the senior Lamp;H partner to keep the books updated. Anderson and Lamp;H allowed their clients to use aggressive accounting practices that were questionable. Anderson destroyed Enron’s documents because they knew an SEC investigation was imminent. Lamp;H and†¦show more content†¦A CPA firm can prevent this type of behavior by talking to their client and explaining to them that they are not allowed to use their reports as selling features. They need to explain to their clients what these reports are for, and what their used for. 4. During the trial, Mary K. Cline, a senior auditor for Deloitte, Haskins and Sells stated: a. Should the oversale of lifetime partnerships be classified as a subsequent event? Yes the oversale of lifetime partnerships should be classified as a subsequent event because the audit report was dual dated August 31,1984 and October 24,1984. Deloitte argued that the oversale occurred shortly after the May 31,1984 fiscal year end. However since the audit report was dual dated Deloitte had the opportunity to classify the oversale as a subsequent event, even though it was after year end. b. Should Deloitte have evaluated the sales occurring after the balance sheet date of May 31,1984? Yes. Deloitte should have evaluated the sales occurring after the balance sheet date of May 31,1984. Since Deloitte admitted that an oversale occurred shortly after the end of the fiscal year, it is their responsibility to report on subsequent events that occurred after that date. c. Should Lamp;H been aware of the sales limits on lifetime memberships? If so, what should they have done about it? Yes Lamp;H should have been aware of the sales limits on lifetimeShow MoreRelatedPtl Case Study Essay1383 Words   |  6 PagesCase study PTL Club-The Harbinger of Things to Come? 1) To see how similar the cause of collapse of both Laventhol amp; Horwath and Andersen, let’s examine these two cases from two perspectives. a. From the clients’ side The last straw which led to the demise of these two CPA firm were PTL club to Lamp;H and Enron to Anderson. PTL Club had a very weak internal control. As it is pointed out in the case, whenever Jim Bakker needed money, he could just simply make a board member introduce

Analysis Of The Book War By Sebastian Junger - 1337 Words

There is a very large majority of material written and taken down about the Iraq/Afghan war, and our libraries hold majority of these works of literature. This is a book review of the book â€Å"War† which is authored by Sebastian Junger and published by Hatchett Book Group in May of 2010. Sebastian Junger was an â€Å"embedded† reporter with the 2nd Platoon, Battle Company of the 173rd Airborne Brigade for Vanity Fair magazine, and was entirely dependent on the U.S. military for food, shelter, security, and transportation.1 This book is the result of five trips taken to Korengal Valley in eastern Afghanistan that were taken between June 2007 and June 2008. Junger states that he was never asked-directly or indirectly- to alter his reporting in any way or to show the contents of his camera. Junger is an American citizen and has recollections of the terrorist’s attacks that took place on September 11, 2001. With this in mind, it could be cause for some bias reporting that may be presented and talked about through this book review. This memoir was written for the main reason of Junger being interested in Americans in Afghanistan. He was interested in what it was like to serve in a platoon of combat infantry in the U.S. Army.2 With this memoir in mind, Junger wanted to reach the American citizens as his audience to show just what mindset the American soldiers were placed in during their time in Afghanistan. Junger states that the â€Å"moral basis† of the war didn’t seem to interestShow MoreRelatedAn Analysis Of The Red Convertible By Louise Erdrich1018 Words   |  5 Pagesupon his return. The story takes place during the time of the Vietnam War. The author uses foreshadowing in the beginning of the story to reveal the demise of Henry as a possible outcome when the protagonist says, â€Å"We owned it together until his boots filled with water.† (Erdrich, 445) Another very important piece of information into what Henry went through is revealed when we learned he was captured by the enemy. Prisoners of War (POW) for those that survived the ordeal, would endure a greater degree

Poised Between Two Worlds free essay sample

This is because he likes doing thing that are usually only for adulthood, like drinking alcohol and smoking cigarettes. Holder was having an alcoholic drink with Luck even though he is only seventeen years Old, l kept sitting there getting drunk and waiting for old Tina and Jeanine to come out and do their stuff, but they werent there. (Peg. 165) This demonstrations how Holder loves the part of adulthood where you can drink, smoke, and hit on girls.This is because Holder wants to forget about his depression, so he does these things that are unhealthy for his body so he can just forget. Although Holder is trying to find out where he belongs, he tries to protect kids from loosing innocent too fast, But while I was sitting down, I saw somebody written Buck you on the wall. It drove me near crazy. Thought how Phoebe and all the other little kids would see it, and how they wonder what the hell it meant, and then finally some dirty kid would tell them-all cockeyed, naturally-what it meant, and how hed all think about it and maybe even worry about it for a couple of days. We will write a custom essay sample on Poised Between Two Worlds or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I kept wanting to kill whoever written it. (Peg. 221 ) This shows that Holder want to protect the innocents of little kids, and how he doesnt want them to grow up like adults. This is because he sees what the adult world does to kids, and he wants to change that as much as possible. In conclusion, Holder needs to prepare for adult hood, but he is only in high school, he shouldnt be drinking and smoking, because he is still a kid, only he needs to make decisions on his own.

Themes In The Sun Also Rises Essays - English-language Films

Themes In The Sun Also Rises One theme that I found recurring throughout the novel, The Sun Also Rises by Ernest Hemingway, was love. Lady Brett Ashley was a beautiful woman who seemed to be irresistible to the men she became acquainted with. For example Robert Cohn, Bill Gorton, Pedro Romero, Mike Campbell, and last but not least Jake Barnes. Brett was ex? tremely vulnerable to the charm that various men in her life seemed to smother her with. Brett was not happy with her life or her surroundings and sought escape and refuge in the arms of these men. All of these men had strong feelings for Brett. The only problem was that Brett had no feelings for any of those men, except for Jake. The only reason Jake and Brett were not together was due to a wound Jake received during the war. Jakes wound made him impotent, incapable of making love. The torture of his wound, though, is that he can still feel desire. Jake and Brett could not love each other physically. They could not show each other how much they truly loved one another. They both desperately want something that they could not have due to Jakes injury. Neither Jake nor Brett were able to find any satisfaction or completeness in love. Jake was defined by this wound. He was always thinking about it, even when he did not seem to be. Whenever Jake was about to go to bed, and his thoughts loosened, he thought about his wound and Brett. Jake was able to feel love, but he could not express it or consummate it. Brett herself told Jake not to love her because she would only deceive him. Love, for Brett, had become a power she con? trolled. It changed men but left her unaffected. Jake was tolerant of Bretts behavior be? cause he loved her unconditionally and was willing to overlook everything she did. A different way Jake showed love for Brett was, in my opinion, in a rather strange way. He loved Brett more than anything and he wanted her to be happy, so he set her up with Robert Cohn, which did not work out, and he also set her up with Pedro Romero. Although the feelings between Brett and Pedro may have been mutual, Brett did the right thing by giving him up; whatever Brett wanted, Jake was willing to give her because he wanted her to be happy. Love for Robert Cohn is a silly and naive love learned from storybook romances. For example the book that Robert Cohn read, The Purple Land, which was about an aging Englishman finding love in a romantic country seriously affected him. Robert had old-fashioned notions of love- he believed in commitment. Robert was too blind to realize that his kind of love was lost on Jake's crowd of friends, especially Brett. Robert was im? mediately attracted to her. Since Brett may have been curious or just bored, she decided to go off with him to San Sebastian, Spain. What does their romance mean? For Brett, nothing; for Robert, everything. He believed that their affair was a perfect love. Robert could not stand to see Brett with another man; (Barrons Booknotes) even though they were not together he was jealous. Mike, Brett's fiancee, was too drunk and maybe too insecure to love. Bill Gorton picked up an American girl at the fiesta, but nothing serious came out of it. He was too cynical or too unfriendly to love. Pedro Romero was a man young, innocent, passionate, and brave enough to love. Brett was almost immediately enchanted by him. (Barrons Booknotes) Pedro, who frequently confronted death in his occupation, was not afraid in the bullring and controlled the bulls like a master. Pedro was the first man since Jake who caused Brett to lose her self-control. He fell for Brett and wanted to marry her, but Brett knew she would ruin him, so she gave him up. This was the only point in the story where Brett showed any amount of caring for anothers feelings. She did the right thing and gave up Pedro because she did not want to hurt him as she did to Jake, Robert, and Mike, even though Brett really does not care that she hurt Robert or Mike The issue of values was a second theme in the novel. Jake, Brett, Robert, Mike, and Bill were all Americans who went to Europe in search of

Calderas - Worlds Largest

Calderas - Worlds Largest Calderas are large craters formed by volcanic explosions or by unsupported surface rock collapsing into empty magma chambers beneath the ground. They sometimes are referred to as supervolcanoes. One way to understand calderas is to think of them as reverse volcanoes. Volcanic eruptions often will be the cause of magma chambers being left empty and leaving  the volcano above unsupported. This can cause the ground above, sometimes an entire volcano, to collapse into the empty chamber. Yellowstone Park Yellowstone Park is perhaps the most well-known caldera in the United States, drawing millions of tourists every year. According to Yellowstones website, the supervolcano was the site of massive eruptions 2.1 million years ago, 1.2 million years ago, and 640,000 years ago. Those eruptions were, respectively, 6,000 times, 70 times, and 2,500 times more powerful than the 1980 eruption of Mount St. Helens in Washington. Explosive Force What today is known as Lake Toba in Indonesia is the result of perhaps the greatest volcanic eruption since the dawn of early man. Approximately 74,000 years ago, Mount Tobas eruption produced about 2,500 times more volcanic ash than Mount St. Helens. This led to a volcanic winter that had a devastating effect on the entire human population  of the time. The volcanic winter lasted six years and led to a 1,000-year-long ice age, according to research, and the world population was reduced to about 10,000 adults. Potential Modern Impact Research into how a massive eruption would impact the world day shows the effects to be potentially devastating. One study focusing on Yellowstone suggests another eruption comparable in size to the three biggest ones of the past 2.1 million  years would kill 87,000 people instantly. The volume of ash would be enough to collapse rooftops in states surrounding the park. Everything within about 60 miles would be destroyed, most of the western United States would be covered in about 4 feet of ash, and an ash cloud would spread across the entire planet, casting it in shadow for days. The impact on vegetation could lead to food shortages across the planet. Visiting the Largest Calderas on the Planet Yellowstone is just one of many calderas throughout the world. Like Yellowstone, many of the others can be interesting and fascinating places to visit and to study. Below is a list of the worlds largest calderas: Caldera name Country Location Size(km) Mostrecenteruption La Pacana Chile 23.10 S67.25 W 60 x 35 Pliocene PastosGrandes Bolivia 21.45 S67.51 W 50 x 40 8.3 Ma Kari Kari Bolivia 19.43 S65.38 W 30 Unknown Cerro Galan Argentina 25.57 S65.57 W 32 2.5 Ma Awasa Ethiopia 7.18 N38.48 E 40 x 30 Unknown Toba Indonesia 2.60 N98.80 E 100 x 35 74 ka Tondano Indonesia 1.25 N124.85 E 30 x 20 Quaternary Maroa/Whakamaru NewZealand 38.55 S176.05 E 40 x 30 500 ka Taupo NewZealand 38.78 S176.12 E 35 1,800 yr Yellowstone USA-WY 44.58 N110.53 W 85 x 45 630 ka La Garita USA-CO 37.85 N106.93 W 75 x 35 27.8 Ma Emory USA-NM 32.8 N107.7 W 55 x 25 33 Ma Bursum USA-NM 33.3 N108.5 W 40 x 30 28-29 Ma Longridge(McDermitt) USA-OR 42.0 N117.7 W 33 ~16 Ma Socorro USA-NM 33.96 N107.10 W 35 x 25 33 Ma TimberMountain USA-NV 37 N116.5 W 30 x 25 11.6 Ma ChinatiMountains USA-TX 29.9 N104.5 W 30 x 20 32-33 Ma Long Valley USA-CA 37.70 N118.87 W 32 x 17 50 ka greater MalySemiachik/Pirog Russia 54.11 N159.65 E 50 ~50 ka greater BolshoiSemiachik Russia 54.5 N160.00 E 48 x 40 ~50 ka greaterIchinsky Russia 55.7 N157.75 E 44 x 40 ~50 ka greaterPauzhetka Russia 51 N157 E ~40 300 ka greaterKsudach Russia 51.8 N157.54 E ~35 ~50 ka Source: Cambridge Volcanology Group  caldera database

Profile of the Aryan Warriors Prison Gang

Profile of the Aryan Warriors Prison Gang The Aryan Warriors is a criminal gang that operates inside the Nevada prison system and in certain communities in Nevada. They offer protection to white inmates if they join the gang. History The Aryan Warriors began in 1973 in the Nevada State prison system. The gang, designed after the California gang the Aryan Brotherhood, claimed to be intended to protect whites against attacks from black prisoners. After seeking a charter membership from the AB and being turned down, the AW gang was on its own. About a year into its creation the gang, who up to now was unable to organize, was taken over by an older inmate doing a life sentence named The Pope. Familiar with the way the AB gang worked, The Pope began to organize and structure the Aryan Warriors. He established rules for all gang members to follow and a hierarchy of leadership. Building up the physical strength of the AW became a priority. Focusing on its enemy, primarily black inmates, became its target. Building the gangs reputation for violence and selecting future members based on their strength and violent backgrounds became its mission. Gang Structure The Pope designed a structure of leadership for all to follow. To this day members adhere to a written manifesto which establishes positions or ranks within the gang, such as horn holders (leaders), bolt holders (full members), prospects (potential members), and associates (non-members who are affiliated with the organization.) In order to become a full member, a prospect is required to perform a violent act as dictated by the horn blowers. Once they do it they become bolt holders and are tattooed (or branded) with lightning bolts on the inside of their left biceps. To rise to the next level, horn holders, they must perform a more serious violent act, which often includes murder. Once completed they are given a tattoo with a Viking helmet with the letters AW, which is put on their left upper chest. Horn-blowers, under the direction of the top leader, are in charge of running all gang activities. Black Gangs Rise to the Threat Not willing to succumb to the Aryan Warriors, the black inmates organized the Black Warriors and duplicated much of the AW symbols, like the helmet with a horn. Power struggles began to go on in the prison yard, a place the black inmates had long controlled and a war between the two gangs became imminent. The Aryan Warriors Prepare for War The Aryan Warriors had been manufacturing weapons inside prison and with the impending war with the Black Warriors close at hand, production sped up. They also met with Native American inmates who had also been in conflict with the BWs, and the two groups made a pact to fight on the same side to bring down the BWs. The showdown occurred in the prison cafeteria and the blacks, many unarmed and taken by surprise by the AWs and Native attackers, lost the battle. The whites and the Natives now had full control of the prison yard. The Thirst for More Power Now in control, the Aryan Warriors sought more power and began going after those who they were supposed to be protecting - white inmates. Intimidation and threats were used to extort money from white inmates and their families. Those who refused would be beaten and sold as prison yard prostitutes. Instead of focusing on protection, the AW was now focused on drug distribution, extortion, and weaponry. Aryan Warriors or Aryan Witnesses? On November 5, 1980, a group of AWs murdered an inmate, Danny Lee Jackson, who they suspected to be a snitch. They then bragged about it in the prison yard. The murder and the boasting turned out to be a fatal mistake for the gang. Robert Manly was a young prison deputy with an eye on the future. His door to the future opened when given the responsibility to find out who murdered the inmate. The AW, who had spent years extorting inmates, had many enemies willing to talk to Manly. This gave the deputy enough information to corner AW gang members, many of who rolled over and became state witnesses. In return, several received early releases. No longer having any hope of charter membership into the AB and with many of its members gone, the AW had lost most of its power. Its leader, The Pope, died in 1997, which proved to devastate the gangs power even more. Aryan Warriors Today Prison officials say that today the AW, now numbering about 100 members, still asserts control over other prisoners by using violence, including murder and attempted murder, assaults and extortion. They also corrupt guards, extort money and favors from prisoners and their families, distribute illegal drugs, and run extensive illegal gambling operations. The Aryan Warriors also operate a street program in Las Vegas, Reno, and Pahrump, in which members, associates, and girlfriends distribute drugs, steal or fraudulently obtain identification and credit cards, commit other crimes, and smuggle drugs into the prisons. Members use the money earned in the street program to support other criminal activities of the gang and to financially support incarcerated Aryan Warrior leaders. On July 10, 2007, 14 Aryan Warrior gang members were indicted and charged with murder, attempted murder, extortion, operating an illegal gambling business, identity theft and fraud, and drug trafficking. Michael Kennedy, an admitted leader of the Aryan Warriors pleaded guilty to racketeering conspiracy in a related case. Seven of the 14 pleaded guilty to various charges and on July 9, 2009, five were found guilty. With the leader and other top gang members out of commission the future of the Aryan Warriors is questionable, however, some prison officials feel that this type of attention could actually strengthen the AW with other members moving into the now-vacant positions of leadership. Source: Criminal Intelligence Bureau

Contemporatry social problems Essay Example | Topics and Well Written Essays - 500 words

Contemporatry social problems - Essay Example The film literally bursts with the theme of racial prejudice as a multi-colored cast careens in and out of the screen to make their presence felt. From the first frame, it already shows a black man sitting with a Hispanic woman, both police officers in a car that got bumped by another. This woman gets insulted by the Chinese lady driving the car that bumped into theirs and calls her a Mexican who â€Å"blakes (translated as brake) too fast†. She, in turn, wields her sword of a tongue to throw back the sarcasm by commenting to the petite Chinese lady that â€Å"Maybe if you see over the steering wheel, you’d blake too!† Indeed, one can’t help but judge one another based on physical appearances and the stereotypes they represent. Same goes for the American gun dealer who gets impatient with foreigners who speak their language in front of him, making him feel left out. Sensing that these Mediterranean customers are Arabs, he snaps at them by saying, â€Å"Play your jihad on your own time†. When the customer reacts angrily, saying he is an American citizen who has the same rights as everyone else, the dealer goes on his offensive oration on how these foreigners have no right to destroy America. He is suggesting that the customers are would-be terrorists, relating it to the â€Å"recent† September 11 terrorist attacks. The man is sent out of the store leaving her daughter behind while the dealer continues his hostile verbalizations. In doing so, he is unaware that he himself is terrorizing a lady. The overly- ethnocentric black car robber who constantly complains about how blacks are being unfairly discriminated upon in L.A. is one example of a self-fulfilling prophecy. He believes that the white server in the restaurant ignored them because they were blacks and because blacks are not known to give tips, proved her right by not leaving a tip at all, justifying that they had poor