Case Analysis The Case And - 915 Words

INTRODUCTORY STATEMENT In this Brief, the following are labeled accordingly: Frank E. Polo is referred to as the Father, Mr. Polo or Appellant. Merlin Hernandez is referred to as the Mother, Ms. Hernandez or Appellee and the Mother’s Attorney is referred to as the Opposing Counsel. References to the record will be designated as R. followed by the appropriate page number(s) â€Å":† paragraph â€Å":† line. STATEMENT OF THE CASE/FACTS The Agree Final Judgement of Paternity states in pertinent part: â€Å"The following provisions of the of the parties mediated settlement agreement dated August 14th, 2013 shall remain In full force and effect.† Furthermore, after enumerating the parts of the agreement that the parties wanted to survive, the agreement†¦show more content†¦The Appellant’s Statement of the Case and Statement of Facts are consistent with the evidence on the record, and therefore, not argumentative, speculative and do not contain irrelevant facts, but those contained on the record. This Court should take special attention to Argument IV-VI. The commission of Fraud upon the court is not limited to those acts intended to deceived, or mislead the court to corrupt the impartial functions of the court, but to any act that corrupt the impartial functions of the court. Criminal acts like Interference with Lawful Custody of a Minor Children, undue influence, coercion and fraud, if committed, would actually corrupt the impartial functions of the court. Therefore, if this Court finds those acts were in fact committed, after careful analysis of the law and the legal analysis presented by the Father, then the Mediation Settlement Agreement, the Agreed Final Judgment and, any illegal provision of the Final Judgment of Paternity, giving force an effect to the Mediated Settlement Agreement, should be Void as a matter of. Allegations of the father against members of the Florida Bar and the Mother are about criminal activity of thoseShow MoreRelatedCase Analysis : A Case842 Wo rds   |  4 PagesEthical Case Analysis Case-5 Let’s make a deal. Summary of Case: As a licensed counselor, you are seeing a client that is self-employed electrician. 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The Problem Of Post Traumatic Stress Disorder Essay

There are at least four ethical areas I would like to ponder: Whether to maintain someone in the battlefield or return them home; whether to retain a service member on duty in the military, vs. recommending a medical board (medical discharge); confidentiality, and/or what command needs to know; and disability and compensation issues, if diagnosed with PTSD (Ritchie, 2012). The authors of this article wanted to do a research to address the problem of post-traumatic stress disorder (PTSD) in severe mental illness, the method use was a Trauma Recovery Group implemented at the Mental Health Center of Greater Manchester, which was a mixed gender cognitive behavioral program of 21 weeks which includes breathing retraining, education about PTSD, cognitive restructuring, coping with symptoms, and making a recovery plan. Treatment completers improved significantly in PTSD symptoms and diagnosis, depression, and post-traumatic cognitions, but dropouts did not (Mueser et al., 2007). The results support the feasibility of the Trauma Recovery Group program and suggest it produces clinical benefits for this population (people with PTSD) and helps the social workers to understand and intervene with this special population at a micro level. However, in this other article the authors have provided valuable conceptual insights about how autonomy may relate to therapeut ic change in the context of traditional psychological therapies such as cognitive behavioral therapy. They argue that anShow MoreRelatedThe Effects Of Post Traumatic Stress Disorder1494 Words   |  6 PagesCauses and Effects of Post-Traumatic Stress Disorder (Post-Traumatic Stress Disorder) Post-Traumatic stress disorder has affected humans probably as long as we have had a higher consciousness, but it is only recently that researchers, medical professionals and psychotherapists have had much understanding into its nature and treatment. 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Most common symptoms are flashbacks, hyper arousal and avoidance. The first article is â€Å"Treatment of Posttraumatic Stress Symptoms in Adolescent Survivors of Childhood Cancer and Their Families: A Randomized Clinical Trial.† In this article the researchers put together a random wait list control trial. They would have an intervention with the family of a cancer survivor

Financial Accounting and Reporting Responsibility

Question: Discuss about the Financial Accounting and Reporting Responsibility. Answer: The ethical issue is considered to be one of the major setbacks for the company or the vital reason for the debacle of the company. The company not maintaining the code of ethics considered to be acquiring negative awareness in the corporate social responsibility, failing to meet to meet the company norms and regulation will leads to the debacle of the company in long run (Berk and DeMarzo, 2007). The primary reason for the company to manage and practice the code of ethics helps to increase the positive image of the company in the corporate world. The code of ethics is not being followed by the company Complete Cancer Care Limited (CCCL) which is a part of the Medical Services Holdings Group (MSHG) and is controlled and run by the CEO Adam chase, the CEO approached Belinda Battersby who is a audit partner and sole responsible for the auditing and overall financial reporting activity. Manipulation in the financial reporting which is being asked by the CEO Adam Chase is considered to b e one of the serious offences and considered as the major offence according to the code of ethics. Violation of the code of ethics leads to the overall failure of the company as the company primarily deals in the medical sector (Elliott and Elliott, 2008). Code of ethics in medical segment is considered to be playing a major role in determine the overall customer build and is one of the major source of uplift of the company, failing to manage and maintain the code of ethic of the company will lead to the debacle of the company. The ethical practice e in the medical line is considered to be the lifeline of the company as the helps to create a sense of positive environment in the mind of the patient to get a better and good health service (El-Masry, 2007). In the given case study it is clearly evident that the linear accelerator is not providing good service to the patient on the contrary it is having a negative impact on the patient well being. Neglecting the fact will lead to the wo rst cases for the patients which will eventually lead to the failure of medical service of the company. As per the matter of fact Belinda should inform the board of director of the Medical Services Holdings Group (MSHG) which will help to disclose the fraud which is being done from Adam chase end and thus will leads to manage and control the failure of the maintenance of code of ethics by the company CCCL (Helbk, Lindest and McLellan, 2010). Major ethical issue in the medical segment is considered to be playing a vital role as it is related with the patient well being. American Accounting Association Model Decision making process 1. Determine the facts In the given case study, Battersby and Associates chartered accounts is the accounting firm having wide range of clients all across Australia. Complete Cancer Care Limited a client of Battersby and Associates owns two old linear accelerators that are used in the radiation therapy. These linear accelerators that are used in the radiographers have raised concerns that they imposed negative impacts on the patients (Hillier, 2010). Adam Chase, CEO of CCL approached to the audit firm and requested to provide an opinion that the following linear accelerators are perfect and fit for use. The Audit firm was asked to show the linear accelerators as goodwill of the company. Therefore, in the case study is based on the ethical concern that the audit firm has to decide whether they should show the linear accelerators are perfect and fit for use (Holton, 2012). The code of ethics for the professional accountant and American Accounting Association model will help to determine and evaluate the ethi cal issue raised in the case study. 2. Define the ethical issues The ethical issue refers to the facts and figures that has been uncovered by an auditor and misrepresenting the actual value of an organization. The audit firm or an auditor may have taken huge amount of money to uncover the actual facts (Kieso, Weygandt and Warfield, 2007). In the given case study, the ethical issues was that Adam Chase, CEO of CCL approached to Belinda Battersby and requested to provide an opinion that linear accelerators are perfect and fit for use. The linear accelerators have major concerns that impose negative radiation impacts on the patients. Therefore, Battersby and Associates was asked to take an unethical step that can affect the health of the patients (Leonard, 2007). The linear accelerators would be showed as the goodwill of the company. The overall situation is an ethical issue that should be determined and evaluated as per the rules and regulations. 3. Identify the major principles, rules and values The standards, standards, and qualities are that reviewers or the auditors are accepted (by shareholders and others dynamic in capital markets) to have perfect respectability and to guarantee that the organization is giving a 'genuine and reasonable perspective' of its budgetary circumstance at the season of the review (Moretto, 2008). Reviewers or auditors are endowed with the errand of guaranteeing an organization's money related records and anything that keeps this or meddles with an examiner's objectivity is a disappointment of the inspector's obligation to shareholders. Determination of the principle and value of the company code of ethics help to manage a positive image in the corporate world (Ross, Westerfield and Jaffe, 2005). Financial reporting is considered to be one of the major segment as the auditor audit the financial part which help to throw light on the company overall growth. 4. Specify the alternatives Belinda Battersby was asked to provide an opinion that the linear accelerators used in the radiation therapy is perfect and fit for use. It is considered as an unethical step that will impose adverse impact on the health of the patients. If the Belinda would accept the offer then the firm will earn huge amount of money but the firm can face legal troubles (Spiceland, Sepe and Nelson, 2011). On the other hand, if Belinda would refuse the offers then the firm would be able to build its reputation in the market and healthy relationships with their clients. The firm will be able to enhance its reputation and will not face any legal troubles. 5. Compare values and alternatives Belinda should refuse the offer of Adam Chase as because it is important for an audit firm to enhance its reputation in the market and building positive relationships with the clients. A firm cannot work for their self interest and should work for their clients (Stittle and Wearing, 2008). Legal troubles can also affect the operations of the firm. Therefore, Belinda should refuse the approach of Adam Chase. 6. Assess the consequences Under Option 1, the auditor would acknowledge the reward or the bribe. He/she would appreciate the expansion in riches and probably an increment in his way of life however he/she would open himself/herself to the danger of being in a bad position if his acknowledgment of the pay off was ever revealed (Stittle and Wearing, 2008). He/she would need to 'live with himself' realizing that he/she had taken a pay off and would be owing debtors to the customer, realizing that the customer could uncover him whenever. Under Option 2, the auditor would reject the bribe fix. This would be liable to have various shocking results for the customer and perhaps for the eventual fate of the clientauditor relationship. It would, be that as it may, keep up and improve the notoriety and social remaining of inspectors, keep up open trust in review, and serve the best advantages of the shareholders. 7. Make your decision The ethical decision is option 2 , the auditor should refuse to work under such circumstance where she need to provide fake auditor report and mislead the patient and other key member of the company (Winters, 2008). Corporate governance help to manage and control the overall aspect of the company core activities. Auditing primarily depends on the good corporate governance structure. Audit plays a vital role in the company determination of the financial position and thus help the others user of the financial statement to gain knowledge regarding the company financial position in the market (Wolf, 2008). Audit risk is depend on the company corporate governance structure, manipulation of the financial report lead to the vague information about the company financial position which leads to the several other key audit risk. Main context In any business organization or company the management tends to concentrate and give attention to the sector of risk management as without it the company is bound to fall apart. The failures of risk management mainly in the financial sector have been successful in raising quite a few eyebrows as it has led to a great level of loss. The risk of audit depends entirely on the corporate governance that imposes vital impact on the financial position of an organization. Mostly the failure of a business organization occurs due to the failure of the corporate governance where the board of directors of a company did not understand the potential of the risk taken by that particular company (Woltje, 2008). Moreover the risk management system of a company needs to be well maintained in order for it to ensure that the company is able to overcome all the risks taken by it on one hand and also be able to mitigate or minimize the level of risks that it otherwise would have to face. The board of dire ctors and key stakeholders of the company need to give enough importance to the corporate governance and risk management framework followed by the company as these two factors play a great role in determining whether the company would be able to overcome the risk taken by it in order to perform in a better manner in the future (Zingel, 2006). Audit risk is the manipulated comment given by an auditor after examining the financial transactions of the company. The problem with thus is that with the presence of manipulated and fake comments, it is not possible for the management and key stakeholders of a company to understand the actual position that the company is in and thereby fails to recognize the risk that the company would face. As a result of this a company faces a huge amount of risk that can mount up to the point where the company or organization needs to be liquidated (Stittle and Wearing, 2008). Corporate governance enforces the employees as well as management of a company t o follow the rules and regulations of a company; ethical code of conduct etc. Therefore with the presence of good and proper corporate governance, an organization is at a better state of having a well defined and disciplined work culture that would never allow an individual to make fraudulent comments or give wrongful facts in the reports of the company. Conclusion With the presence of good corporate governance, there is transparency in the different processes and operations taking place in an organization which ensures that no wrong information finds place in both the financial and non-financial reports that are made in the company. Therefore, the process of auditing should be done in an unbiased and impartial manner that would consequently ensure that the audit risk gets reduced. References Berk, J. and DeMarzo, P. (2007).Corporate finance. Boston: Pearson Addison Wesley. Elliott, B. and Elliott, J. (2008).Financial accounting and reporting. Harlow: Financial Times Prentice Hall. El-Masry, A. (2007).Managerial finance. Bradford: Emerald Group. Helbk, M., Lindest, S. and McLellan, B. (2010).Corporate finance. New York: McGraw-Hill. Hillier, D. (2010).Corporate finance. London: McGraw-Hill Higher Education. Holton, R. (2012).Global finance. Abingdon, Oxon: Routledge. Kieso, D., Weygandt, J. and Warfield, T. (2007).Intermediate accounting. Hoboken, NJ: Wiley. Leonard, B. (2007).Managerial finance. Bradford: Emerald Insight. Moretto, E. (2008).Managerial finance. [Bradford, England]: Emerald. Ross, S., Westerfield, R. and Jaffe, J. (2005).Corporate finance. Boston: McGraw-Hill/Irwin. Spiceland, J., Sepe, J. and Nelson, M. (2011).Intermediate accounting. New York: McGraw-Hill Irwin. Stittle, J. and Wearing, B. (2008).Financial accounting. Los Angeles: SAGE Publications. Winters, D. (2008).Managerial finance. [Bradford, England]: Emerald. Wolf, M. (2008).Fixing global finance. Baltimore, Md.: Johns Hopkins University Press. Woltje, J. (2008).IFRS. Munchen: Haufe Verlag. Zingel, H. (2006).IFRS. Weinheim: Wiley-VCH-Verl.