Tuesday, December 24, 2019

The Mapp Vs. Ohio Court Case - 1085 Words

The Mapp vs. Ohio court case took place in Cleveland Ohio when Dollree Mapp was unlawfully convicted of a felony. On May 23, 1957 at 1:00 P.M., Police appeared at the door of Dollree, who was currently living with her daughter from a previous marriage, and demanded entrance. They believed that she was housing a bombing suspect within her home and that she was part of a gambling crew. Due to the 4th amendment â€Å"The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized† (US Const. amend. IV), she demanded to see the warrant and until then they were not allowed entrance. The fourth amendment requires for a search to occur or seizing of possessions, they only can do that to certain aspect is what the warran t initial was for. For the next two and a half hours, the police laid siege to the house. Her lawyer appeared on the scene, and one of the policemen told him that they now had obtained a warrant to search the house, but refused to show it (Exclusionary Rule). The officers then forced their way into the house by knocking their doors down and she demanded to see the warrant. Flashing a piece of paper in the air, she snatched it from the police officer and and shoved it down her blouse in a defiant manner.Show MoreRelatedCase Summary: Supreme Court Decision in Mapp vs. Ohio703 Words   |  3 Pagesexplore the landmark Supreme Court decision Mapp v. Ohio. It is the purpose of the essay to examine the facts of the controversy, the arguments offered by the petitioner, and discuss as well the Supreme Courts ruling and its possible impact on precedent. The analysis will conclude with my commentary and opinion in regard to the Mapp decision. In May of 1957, police officers in Cleveland Ohio went to the home of Dollree Mapp in search of a suspect in a bombing case (the police were also seekingRead MoreTrial No Search Warrant And Possession Of Obscene Literature Criminal Essay800 Words   |  4 PagesFacts of the Case: Three officers suspected Dollree Mapp of harboring a bombing suspect and went to her house. Upon arrival, Mapp refused to let them enter her home without a search warrant. Police produced what seemed to be a search warrant and searched the premises. No bombing suspect was found however, police found obscene literature on the premises. At the time Ohio had a statute that made the possession of obscene literature criminal. Mapp was arrested for possessing obscene pictures, afterRead MoreMapp Vs. Ohio.1355 Words   |  6 Pages Mapp vs. Ohio Before the Supreme Court case of Mapp vs. Ohio in 1960, the states were able to interpret the Fourth Amendment of the Constitution, which covers the search and seizure of individuals and their property. Interpretation caused the states to disagree on what was justifiable search and seizure according to the constitution. Under the Fourth Amendment, a court issued warrant along with probable cause was required for search and seizures. The states all had different opinions of the definitionRead MoreMapp vs Ohio Essay1362 Words   |  6 PagesOn May 23rd 1957, three police officers representing Cleveland Ohio came to the door of Miss Mapp’s residence with the suspicion of a bombing suspect hiding out in her home. Miss Mapp and her daughter lived in a two family two story home. Upon their arrival at the house the police knocked on the door and demanded entrance from Miss Mapp. However Miss Mapp didn’t open the door and instead asked them to provide a search warrant after she called her attorney. The officers advised their headquartersRead More Mapp vs. Ohio: Illegal Search and Seizure Essay1178 Words   |  5 PagesMapp vs. Ohio: Illegal Search and Seizure The case of Mapp vs. Ohio is one of the most important Supreme Court decisions of the last century. Until this decision, the rights against illegal search and seizure had no method to be enforced. Up until this time, previous cases at set precedents provided little or no protection from illegal searches and seizures for the accused facing state prosecution. On May 23, 1957, Miss Dollree Mapp heard a knocking at her door (170 Ohio Street). When sheRead MoreThe Trial No Search Warrant1049 Words   |  5 PagesFacts of the Case: Mapp was arrested for possessing obscene pictures, after police illegally obtained them. At the time Ohio had a statute that made the possession of obscene literature criminal. At Mapp’s trial no search warrant was admitted into evidence, however she was still convicted. The Court citing Wolf vs Colorado found that evidence obtained from an unlawful search and seizure is admissible in criminal prosecution. On appeal, the Supreme Court of the United States reversed the judgmentRead MoreCrj: 201 Law Enforcement Essay877 Words   |  4 Pagesviolates the law in which it enforces it creates mayhem and they lose the trust of the people. By obeying the laws just like the rest of the United States, they gain the social legitimacy that is needed in communities. Weeks Vs. United States Weeks. Vs. The United States was the case where Fremont Weeks filed suit against the United States for illegally entering his home and seizing papers that were used in his conviction of transporting lottery tickets through the mail. While at work one day the policeRead MoreMapp Vs. Ohio State1291 Words   |  6 PagesMapp vs. Ohio State(1961) Background: In the Mapp vs Ohio state court case, the issue disputed was when the appellant Dollree Mapp was convicted of possessing â€Å"obscene† materials after an illegal police search of her home for a fugitive. During the year of 1961, Ohio police were looking for a criminal accused of a bombing and had been told that he was hiding in Dollree Mapp s house. Police acted quickly and came to her house but when she didn t answer the door, police officers forced themselvesRead MoreThe Fourth Amendment And The Fifth Amendment Essay1594 Words   |  7 Pagescitizen with the right to search and seizure. However, many cases have claimed illegal searches and seizures, resulting in numerous lawsuits where evidence was obtained. Many factors fall under search and seizure, from homes and airports to a single lawn. The purpose of this paper will be to inform the reader of the legal definition of the Fourth Amendment, what constitutes a search, and varying cases revealing facts, protections, and court decisions. Constitutes to a Search. In order for a searchRead MoreOver The Past Decades The Fourth Amendment Of The United1586 Words   |  7 PagesConstitution has been very controversial. One of the most debated issues in the courts and among civilians, with regards to the Fourth Amendment, is finding a precise and clear description of what is permissible by law, and also provides individuals their rights, and assures that law enforcement uses proper discretion. The median personnel in all cases involve law enforcement agencies. Generally speaking, if there is a court cases dealing with the Fourth Amendment, there was an initial incident that included

Monday, December 16, 2019

Sarbanes-Oxley Act Acc 403- Auditing Free Essays

SARBANES-OXLEY ACT ACC 403- AUDITING PROFESSOR August 19, 2012 The Sarbanes-Oxley Act was placed into effect July 2002; the act introduced major changes to the regulation of corporate governance and financial practice. The Sarbanes-Oxley Act was named after Senator Paul Sarbanes and Representative Michael Oxley, who were the main architects that set a number of non-negotiable deadlines for compliance. The organization for Economic Cooperation and Development was one of the first non- government organizations to spell out the principles that should govern the corporate and issued the OECD Principles of Corporate Governance. We will write a custom essay sample on Sarbanes-Oxley Act Acc 403- Auditing or any similar topic only for you Order Now The Sarbanes Oxley Act also known as Public Company Accounting Reform and Information Protection Act and Corporate and Auditing Accountability and Responsibility Act. It is a federal law that set various principles for all the U. S. companies to detect and evade fraud. It detects the scandals in the securities markets when the share prices of securities are affected. The act requires the Securities and Exchange Commission to implement rulings on requirements to comply with the law. It created a new agency called Public Company Accounting Oversight Board which regulates, oversees and inspects the role of auditors of public companies. The act covers auditor’s independence, corporate governance, internal control assessment and financial disclosures. The Sarbanes–Oxley contains 11 titles that describe specific mandates and requirements for financial reporting. Each title consists of several sections, which are the following below: I. Public Company Accounting Oversight Board (PCAOB): provides independent oversight of public accounting firms providing audit services and creates a central oversight board tasked with registering auditors. II. Auditors Independence: establishes standards for external auditor independence to limit conflicts of interest and states new auditor approval requirements, audit partner rotation, and auditor reporting requirements. III. Corporate Responsibility: mandates that senior executives take  individual responsibility for the accuracy and completeness of corporate financial reports. It defines the interaction of external auditors and corporate audit committees, and specifies the responsibility of corporate officers for the accuracy and validity of corporate financial reports. IV. Enhanced Financial Disclosure: describes enhanced reporting requirements for financial transactions, including off-balance-sheet transactions, pro-forma figures and stock transactions of corporate officers. It requires internal controls for assuring the accuracy of financial reports and disclosures, and mandates both audits and reports on those controls. V. Analyst Conflict of Interest: includes measures designed to help restore investor confidence in the reporting of securities analysts. It defines the codes of conduct for securities analysts and requires disclosure of knowable conflicts of interest. VI. Commission Resources and Authority: defines practices to restore investor confidence in securities analysts, and defines the SEC’s authority to censure or bar securities professionals from practice and defines conditions under which a person can be barred from practicing as a broker, advisor, or dealer. VII. Studies and Reports: requires the Comptroller General and the SEC to perform various studies and report their findings. Studies and reports include the effects of consolidation of public accounting firms, the role of credit rating agencies in the operation of securities markets, securities violations and enforcement actions. VIII. Corporate and Criminal Fraud Responsibility: It describes specific criminal penalties for manipulation, destruction or alteration of financial records or other interference with investigations, while providing certain protections for whistle-blowers. IX. White Collar Crime Penalty Enhancement: It recommends stronger sentencing guidelines and specifically adds failure to certify corporate financial reports as a criminal offense. X. Corporate Tax Returns: Section 1001 states that the Chief Executive Officer should sign the company tax return. XI. Corporate Fraud Responsibility: It identifies corporate fraud and records tampering as criminal offenses and joins those offenses to specific penalties. It also revises sentencing guidelines and strengthens their penalties. Prior to Sarbanes Oxley act, auditing firms were self regulatory. It may happen several times that challenging the counts of the companies damage the relationship with the clients. The frauds of the companies cannot be detected easily. There are many risks associated with the auditing report since it will not be able to report the actual position of the companies. The Sarbanes Oxley act states that it shall be unlawful to contravenes the provisions of the commission because it is not in the public interest or it is unprotected for investors, for any other person to take any action to fraudulently influence, manipulate, coerce and mislead any independent person in the performance of preparing the audit report of the financial statements of any concern. The most important aspect in the financial statement is to follow and regulate the internal control system of the organization. This is the most important point in this act as it detects that the internal control system of the corporations is sound or not. It wants to report about the internal control system of the organization so that the actual picture of the organization can be reflected easily in front of the members of the companies and the investors. Since the main motto of Sarbanes Oxley act is to protect the investors it has to report about the internal weakness and strengths of the companies to give a true picture of the company. It requires management to report the following points: * The operating effectiveness of internal control related to the significant accounts which affects the materiality of the account or from which the material misstatement risks can be occurred. * The flow of transactions so that it should be understood that whether there is any material misstatement could arise or not. * Evaluate the control of the company to record the components of COSO framework. * Perform the fraud r isk assessment of the organizations. * Evaluate the control performance to detect and evade the errors. * Evaluate the control performance to detect and evade the fraud. Evaluate the work of the management to ensure that whether they consider the basic elements like objectivity, competency and risks. * Evaluate the internal control over financial reporting. * Evaluate the size and complexity of the company. The findings of Sarbanes Oxley act incorporate a code of Best Practices on Director’s Remuneration. The four main issues which were dealt with as follows: * The role of Remuneration Committee in setting the remuneration packages for the CEO and other directors. * The required level of isclosure needed to shareholders regarding details of director’s remuneration and whether there is the need to obtain shareholder approval. * Specific guidelines for determining a remuneration policy for directors and * Service contracts and provisions binding the Company to pay compen sation to a director, particularly in the event of dismissal for unsatisfactory performance. The important recommendation was the establishment of Remuneration Committee of Non- Executive Directors which would be responsible for deciding the remuneration of executive directors. The majority of the recommendations of the committee were incorporated in the Listing Rules of the London Stock Exchange. The principles of corporate governance are evolved as under: * Sustainable development of all the stakeholders- it ensures the growth of all the individuals associated with or effected by the enterprise on sustainable basis. * Effective management and distribution of wealth- it ensures that enterprise creates maximum wealth and judiciously uses the wealth so created for providing maximum benefits to all the stakeholders and enhancing its wealth creation capabilities to maintain sustainability. Discharge of social responsibility- it ensures that enterprise is acceptable to the society in which it is functioning. * Application of best management practices- it ensures excellence in functioning of enterprise and optimum creation of wealth on sustainable basis. * Compliance of law in letter and spirit- it ensures value enhancement for all stakeholders guaranteed by the law for maintaining socio-economic balance. * Adherence to ethical standards—it ensures integrity, transparency, independence and accountability in dealings with all stakeholders. The Ministry of Heavy Industries and Public Enterprises, Department of Public Enterprises has issued Guidelines on Corporate Governance for Central Public Sector Enterprises. For the purpose of evolving Guidelines on corporate governance, Central Public Sector Enterprises have been categorized into two groups, namely – 1. Those listed in the stock exchange and 2. Those not listed in the stock exchange. Some claim that the financial activities of publicly traded companies are still severely nder-regulated while others hold that SOX was necessary, but that some of its requirements are not cost-effective which I believe will change over time. Reference * Arens, A. , Elder, R. J. , Beasley, M. (2010). ACCT 403: Auditing and assurance services: 2010 custom edition (14th ed. ). Upper Saddle River, NJ: Pearson Education. * http://www. soxlaw. com/ * http://searchcio. techtarget. com/definition/Sarbanes-Oxley-Act * http://www. sec. gov/about/laws. shtml * http://www. sec. gov/news/te stimony/090903tswhd. htm * http://www. sox-online. com/basics. html How to cite Sarbanes-Oxley Act Acc 403- Auditing, Essay examples

Sunday, December 8, 2019

Nonconformists In Guest Laundry Department â€Myassignmenthelp.Com

Question: Discuss About The Nonconformists In Guest Laundry Department? Answer: Introducation Chief Engineer, I am an executive housekeeper working in resort operation and I would like to inform you about the recently developed nonconformities in the guest laundries. Due to the damage of flatwork ironer belt, ironing of bed sheets are not being done properly. Additionally, there are faults in 18 kg dryer and 34 kg dryer. The machines cannot be fully loaded with clothing items. No spares are available for these parts and therefore heavy items like bed sheets and covers cannot be dried up easily. Shock absorbers for 18 kg and 54 kg washer are not working properly and losing their balance after receiving error reports (Czech, 2017). From May, one of the air pressure gauges of the guest laundry tagging machine has been damaged and the laundry staffs cannot follow the safety protocols which are increasing risk factors (Consumer Reports, 2017). Finally, using an old chemical controller is another issue of guest dissatisfaction and the reason is the absence of new chemical controller. I am looking forward to your expert opinions and suggestions in these matters. Kindly acknowledge this mail. References Consumer Reports. (2017).Yes, Your Washing Machine Is Using Enough Water. [online] Available at: https://www.consumerreports.org/washing-machines/yes-your-washing-machine-is-using-enough-water/ [Accessed 12 Sep. 2017]. Czech, T. (2017).Malfunctioning dryer to blame for Lower Windsor fire. [online] The York Daily Record. Available at: https://www.ydr.com/story/news/2017/05/07/malfunctioning-dryer-blame-lower-windsor-fire/101409010/ [Accessed 12 Sep. 2017].