Racial Profiling A Method Of Spotting And Stopping Drug...

Taylor Anderson Acc. Academic Literacy Mr. Dakin 17 November 2014 Racial Profiling by Police Ever since the late 1970 s profiling was associated with a method of spotting and stopping drug traffickers. The profiling provided not only a quick way to see evidence of concealment in the vehicle, but included age and race characteristics of possible drivers (Data Collection Resource Center). The controversy is over whether or not there are a disproportionate number of blacks and Hispanics involved with law enforcement that reflects police racism or is it merely the outcome of disproportionate minority crime (MacDonald). MacDonald reported the high rates of minority stops and arrests do not accurately reveal racism was the cause. In the past†¦show more content†¦With this information an officer pulls over a speeding Honda accord that also happens to have a black driver. The officer exercises awareness in looking for any signs of drugs while issuing the traffic ticket (Mac Donald). Is there hard evidence that profiling exists? According to a new study, black drivers on the New Jersey Turnpike are twice as likely to speed as white drivers, and are even more dominant among drivers breaking 90 miles per hour. With that we can see that racial profiling can be a myth (MacDonald). Granted, highway stops should almost always be color-blind, but when a police officer has many clues to use, race may be among them (MacDonald). From the 1980 s to 1990 s complaints were filed by African Americans that state troopers were regularly stopping and searching them (Harris). Dr. John Lamberth of Temple University made an analysis of state police stops, citations, and arrests made in comparison with the black population. His statistical data sorely revealed that there was in fact a vast disparity in the number of blacks arrested, as 73.2 percent. With only 13.5 percent of the cars on the New Jersey turnpike having a black occupant, concluding that the race of the occupants and/or drivers of the cars is a decisive factor or a factor with great explanatory power.(Harris). Another analysis was done in the state of Maryland

Violence Against Women And Girls - 942 Words

According to Center for Disease and Prevention, violence is a public health problem in the United States (Centers for Disease Control and Prevention [CDC], 2010). Violence affects people of all ages ranging from infants, children, elderly to the disabled. For my health promotion activity, I choose Gender- based violence which is any act of violence against women and girls. Violence against women and girls has been a global issue that needs to be addressed. The issue of gender based violence is not only a public health is in the United States it is a public health and social problem that affects women and girls around the world, a hidden epidemic. As a woman and a health care professional I believe that violence against anybody, including women and girls should not be accepted, it is a violation of human right and liberty. Violence against women and girls is any action that is gender based that result in physical, emotional, sexual harm or suffering to women and girls. These acti ons could take place in the community, public or private, it could be cultural or religious related. The result of violence against women is alarming and could be life threatening. Violence against women includes different forms of violence, such as rape, female genital mutilation, forced marriage, child marriage, exploitation of women and girls during and after wars or conflicts and natural disasters, incest, honor killings, trafficking, physical, verbal or emotional abuse, non-partnerShow MoreRelatedViolence Against Women And Girls Essay1322 Words   |  6 PagesIntroduction Violence against women and girls is internationally prevalent. Regardless of class, age, or race, women everywhere are subject to physical, sexual, psychological, and economic aggression (United Nations, 2015; 1). According to the World Health organization, 1 in 3 women will experience physical and/or sexual violence by a partner a non-partner. Moreover, studies conducted by the World Health Organization suggest that exposure to violent behavior can have detrimental impacts that canRead MoreViolence Against Women And Girls Essay1607 Words   |  7 PagesViolence against women and girls is internationally prevalent. Regardless of class, age, or race, women everywhere are subject to physical, sexual, psychological, and economic aggression (United Nations, 2015; 1). According to the World Health organization, 1 in 3 women will experience physical and/or sexual violence by a partner a non-partner. Moreover, studies conducted by the World Health Organization suggest that exposure to viol ent behavior can have detrimental impacts that can affect the physicalRead MoreDomestic Violence Against Women And Girls1600 Words   |  7 Pageshuman rights, to support and help survivors of violence, to explain why violence against women and girls is not acceptable, and to ensure that perpetrators are prosecuted and punished. This was spoken by the Minister for Equality and Ecclesiastical Affairs and the Minister for Development Cooperation in Denmark. The country of Denmark is a small nation that faces the problem of domestic violence. To comprehend the issue of domestic violence against women in Denmark, it is important to understand theRead MoreSexual Violence Against Women And Girls1987 Words   |  8 Pages Sexual Violence Against Women and Girls: Subordination and Objectification in Media Sexual violence is an all too common concern in modern society. Daily, there are 1,397 sexual assaults on women and children in Canada (Morris, 2013); that is nearly a sexual assault every minute of every day (p. 504). With the Jian Ghomeshi and Bill Cosby rape allegations in the news, people are beginning to take a second look at what scholar, Emilie Buchwald (1993), calls rape culture: A complex set of beliefsRead MoreViolence Against Aboriginal Women And Girls1778 Words   |  8 PagesA wide-ranging number of concerns were raised relating to the way the justice system deals with violence against Aboriginal women and girls. This included concerns with the police system, the judicial system, and the correctional system. Witnesses raised concerns of the non-response of police services to cases of violence against Aboriginal women. In domestic violence situations, police do not always respond in a timely manner to calls for assistance. Witnesses also stated that police sometimes dismissRead MoreSexual Violence And Gender Based Violence Against Women And Girls1879 Words   |  8 Pages3.1. Sexual violence and gender based violence against women and girls Wartime sexual and gender based violence is one of the main concerns of SCR 1325. Violence against women in the forms of rape, torture, sexual slavery, forced pregnancy, forced sterilization and murder has increasing become a routine weapon of war (Willett, 2010, pp. 153-154). A further concern is the persistence of widespread sexual violence, even after political stabilisation, where sexual violence becomes a ‘normal’ part ofRead MoreDangerous Women : Why Mothers, Daughters, And The Murderers1735 Words   |  7 PagesDecember 2014 Dangerous Women Larry A. Morris, a forensic psychologist with a private practice in Arizona, writes the book named Dangerous Women: Why Mothers, Daughters, and Sisters Become Stalkers, Molesters, and Murderers. This book is about exploring case studies on girls and women who committed violent crimes, including sexual crimes. The book is helping the readers to understand why girls and women commit violent crimes and to give information of domestic violence against women and children whichRead MoreViolence Against Women In India1556 Words   |  7 PagesViolence against women is not a problem of today; it is rooted decades before. It is present all over the world .The condition is getting worse day by day. It is crossing all the borders and races. Violence against women is a very serious and sensitive issue as it is one of the most pervasive of human rights violation denying fundamental rights to almost half of population (females and girls).Domestic violence is much more drastic than violence outsi de because home is a place where individual seeksRead MoreThe Effects Of Violence Against Women On North American Society1663 Words   |  7 Pagescontribute to the persistence of violence against women in North American society? Inter-disciplinary approach There are many factors that contribute to violence against women. There are obvious factors such as substance abuse by both the abused or the abuser that lead to violence. Cycles of poverty and the stresses that come with economic struggle are known factors in violence as well. Economic struggles inside and outside of the home are stresses and not only does violence happen in the household,Read MoreGlobal Issue: Women’s Rights823 Words   |  3 Pages At the age of six, most girls are not yet ready to be married. Six years old is when children are supposed to begin going to school, making new friends, and exploring their new freedom and independence. However, this was not the case for a young girl named Tahani who lives in Hajjah, Yemen. At the age of six, Tahani was forced to be married to a man more than four times her age. Tahani’s young marriage resulted in a lack of education and regular subjection to beatings and sexual assault by her

The Achievements Of Leonardo Da Vinci Essay - 993 Words

I. Introduction A. A famous painter was the first to identify why the sky is blue. He was not only a painter but a talented human being, pursuing various passions. B. Leonardo da Vinci is one of the inspirational, creative minds, who became popular even if he did not finish his work completely. C. Thesis: Leonardo da Vinci was the epitome of a Renaissance man, possessing the skills of a painter, sculptor, architect, inventor, military engineer, scientist, and draftsman. D. I have done extensive research on the achievements Leonardo da Vinci has made throughout his life. I am a fan of his art. E. I will give a preview of my speech. 1. First, I will discuss the important and challenging incidents that happened throughout his lifetime. 2. Second, I will discuss the various accomplishments he had made and the inventions he created by this genius. 3. Finally, I will discuss the different quotes said by him. II. Leonardo da Vinci went through moments of despair and moments of warm welcomings filled with appraisals and joy. A. He was the illegitimate son of a local lawyer and a peasant, born on April 15, 1452. B. His father married a sixteen-year-old girl, who loved Leonardo but died young. C. He was sent to work to Florence to work as an apprentice to Verraccio and became a famous painter. D. Leonardo moved to Milan to work for the city s duke. E. He was accused of sodomy and was publicly humiliated.Show MoreRelatedLeonardo Da Vinci : The Renaissance951 Words   |  4 Pageshumanism was encouraged, there were countless Renaissance men. One astounding and well recognized man was Leonardo da Vinci, he had many aptitudes and talents that portrayed him to be an astonishing artist of the Renaissance time period. Leonardo da Vinci, Influenced many during the Renaissance, due to his great art, anatomy, science literature. As demonstrated by the achievements of Leonardo da Vinci, the Renaissan ce was a time of great change. The Renaissance was a time period in the European historyRead MoreLeonardo Da Vinci was a True Renaissance Man699 Words   |  3 PagesLeonardo Da Vinci was a true Renaissance man. He was an inventor, a scientist, a mathematician and a painter. He had the mind and visions of a thinker centuries ahead of his time. Hundreds of years later, he is still one of the most recognized and iconic people in the world, known for his Paintings like the Mona Lisa and changed the way paintings and art were created. But one success Da Vinci had that is not as well known as his iconic art such as the Last Supper are his inventions. Leonardo DaRead MoreAnalysis Of Vasari s Work, Reflection And European Society903 Words   |  4 PagesSculptors, and Architects). The writing not only recorded each and every radical achievement of artists, it also classified the impact of their journey with chronology from 14th century to 16th century. Meanwhile, portraying the rebirth of human s intellectual endeav or in European society would never had completed without the ingenuity of Leonardo Da Vinci. Inside the book of Vasari, the chapter Life of Leonardo Da Vinci: Painting and Sculptor of Florence is a monocle that gives us a gleam of how theRead More Magnificent Minds Of The Renaissance in Europe Essay856 Words   |  4 Pagesand philosophers expressed their assumptions on the world and universe around them. In addition, many individuals were gifted with artistic dexterity and skill. The amazing achievements of Michelangelo, Raphael, and Leonardo da Vinci are considered significant to the Renaissance period. In this paper, the endeavors and achievements of these three Renaissance men will be examined and expressed. Born in 1475 in Italy, Michelangelo was raised in an era of artistic wonder. Not only an artist, but MichelangeloRead MoreLeonardo Da Vinci, the Epitome of the Italian Renaissance Essay792 Words   |  4 Pagesbest artists in the world and for creating the some of the world’s most treasured art. Leonardo da Vinci, possibly one of the greatest painters in the world, was born in Florence and lived his adulthood in Florence, the essence and heart of the Italian Renaissance. Leonardo da Vinci virtually changed the world and the Italian Renaissance by greatly influencing it with his fresh and unique ideas. Leonardo da Vinci, one of the most famous and acclaimed painters of all times was more than a painter. HeRead MoreLeonardo Da Vinci : The Greatest Thinkers1201 Words   |  5 PagesLeonardo da Vinci is one of the greatest thinkers in all of history. He has many skills and he has mastered everything from art, to science and engineering. He lived during a time filled with other brilliant people. The achievements that he has made in his lifetime were unimaginable and so advanced for his time period, that many of his ideas were not taken seriously until modern times. Leonardo da Vinci was born in April 15, 1452 in the Republic of Florence. He was the illegitimate son of a FlorentineRead MoreLeonardo Da Vinci Is Famous As A Painter, Sculptor And1213 Words   |  5 PagesLeonardo Da Vinci is famous as a painter, sculptor and inventor. In reality he was so much more, with the range of topics in his arsenal of knowledge being anatomy, zoology, botany, geology, optics, aerodynamics and hydrodynamics to name a few. He did play a large role in the development of knowledge about anatomy and the human body. He was one of the greatest anatomists of his time, although unrecognized for it during his lifetime. Anatomical studies were primarily for the purpose of better depictionRead MoreLeonardo Da Vinci1629 Words   |  7 PagesHistory 101 | Leonardo Da Vinci | Renaissance Pioneer | | Luis Quelhas | 11/13/2012 | | Leonardo Da Vinci was born on April 15, 1452. His father was a wealthy notary, named  Piero Fruosino di Antonio da Vinci. His mother Caterina was a sixteen year old peasant girl. Leonardo had no surname when born and took the name Da Vinci meaning from Vinci, the small town in Florence where he was born. Throughout his life Leonardo faced many hardships. From 1457 he lived in the household ofRead MoreLeonardo Da Vinci : A Man Before His Time Essay1515 Words   |  7 PagesLeonardo Da Vinci: A Man Before His Time Leonardo Da Vinci will always be notorious for his remarkable achievements during the Renaissance era. â€Å"He was a scientist before there was science, an inventor whose ideas outstripped the technology of his time, and a famous artist who produced the most valuable and recognized painting in the world.† (Krystek 2005) Even though, there are some people who think Da Vinci was simply an over glorified artist and claim that he was selected amongst a crowd of menRead MoreThe Epic Life of Leonardo Da Vinci682 Words   |  3 PagesThe Epic Life of Leonardo da Vinci Within the midst of one of the greatest cultural revolutions known to humanity, a superior artist was born to Ser Piero da Vinci of Italy whom went by the name of Leonardo da Vinci (Vasari 1). According to Giorgio Vasari, a writer born in 1511, this man was nothing short of a demigod. Though this may be a gross overstatement, it would appear that Leonardo da Vinci (not to be confused with Leonardo DiCaprio) was well respected and highly regarded as a human being

Punishment And The Criminal Justice System - 1776 Words

If we accept that punishment is justified in certain circumstances, then, ideally, it should only be incurred by individuals whose actions warrant punishment. I think, at least amongst civilised society, this opinion cannot be disputed. The difficult question is not whether punishment should be deserved, but when punishment should be deserved. The quotation above suggests that in order to be worthy of punishment, the defendant must have consciously chosen to have committed the wrong of which he or she stands accused. However, as the UK criminal justice system demonstrates, strict compliance with this principle is often impractical. This essay will investigate the legislation that seems to challenge the ‘conscious choice’ principle, before considering whether or not this legislation compromises the value of the criminal justice system. Before we contemplate the types of behaviour that deserve punishment, it is essential that we understand why ‘deserved punishment’ is a fundamental premise of the criminal justice system. In order to do this, we will need to consider the different justifications for punishment. As Wilson considers, theories of punishment have historically ‘fallen into one of two categories’; they can be identified as either a retributive theory or a utilitarian (consequentialist) theory.[1] Retributive theories suggest that punishment can only be justified if the punishment itself has some inherent moral value; it cannot be ‘made right’ by its positiveShow MoreRelatedCriminal Punishment And The Criminal Justice System1193 Words   |  5 Pagesthe criminal justice system apply as much influence over the life, liberty and the pursuit of happiness of criminal offenders as the final sentencing decision. Judges have an extensive range of sentencing options. These o ptions range from fines, restitution, and probation to incarceration in jail or prison. For much of the 20th century, criminal sentencing practices remained largely unchanged in the United States. Over the past few decades, we have witnessed a practical revolution in criminal punishmentRead MoreCapital Punishment Of The Criminal Justice System1407 Words   |  6 PagesIn the United States, capital punishment has always been the spotlight of many debates concerning the consequences of severe crimes. Although capital punishment is deemed to be acceptable for violent crimes such as murder, there are numerous individuals who oppose the usage of capital punishment against violent offenders. Both proponents and opponents have given countless opinions concerning the deterrence effect of capital punishment. Research studies have also added fuel to the debate in regardsRead MorePunishment Of A Crime And Criminal Justice System994 Words   |  4 Pages The history of punishment in Americ a has had multiple changes in order for the rules and regulations to adapt to societies changing ways. The most common punishment is jail time or imprisonment, however in this date and age time punishment is not the only option to punish a criminal of the society, probation, parole, house arrest and even being put in solitary confinement, or worse the death penalty are options. With this in mind we must as a society and criminal justice system be able to applyRead MoreJuvenile Justice System Is Not The Punishment Of The Criminals3535 Words   |  15 Pagesany community cursed with crime is not the punishment of the criminals, but the preventing of the young from being trained to crime† (Du Bois, 1903). Though W.E.B. Du Bois wrote this quote well over a century ago, it still reflects the truth we hold today. This is especially apparent when we examine the intent of the modern juvenile justice system. The juvenile justice system operates under a system referred to as juvenile court. Although this system was developed in Cook County, Illinois in theRead MoreUtilitarian Theory of Punishment in the Criminal Justice System763 Words   |  4 PagesThere is an ongoing problem in our society regarding punishment and responsibility. We, as a society, tend to look away when it comes to how criminals are being punished and maybe we should be paying more attention. Violence seems to be an integral part of our society, some raise their children with violence, we watch it on television, read it in newspapers and books and now we are even playing violent video games. When it comes to the judicial system the majority of citizens do not even know how individualsRead MoreThe Criminal Justice System Has Over Time Implemented And Changed The Means Of Sentencing And Punishment Essay1459 Words   |  6 PagesOur criminal justice system has over time implemented and changed the means of sentencing an d punishment for crimes. In the United States plea deals are accountable for 90% of criminal cases. A plea deal is an agreement between prosecutor and defendant in whom the defendant accepts a guilty plea to a charge and in return receives some type of concession from the prosecution. As we have moved forward in the judicial system and now have the ability to look back on previous cases, plea deals have becomeRead MoreImplementing An Effective Punishment For An Offender1653 Words   |  7 PagesAchieving justice for all and providing appropriate punishment to fit all crimes is a prominent issue within the criminal justice system. In considering an effective punishment for an offender, the law must be mindful of both the moral and legal rights of a number of parties, including the society, the offender, and the victim, in order to achieve true justice for all (Warren 2005) - a process proving controversial and almost impossible in many cases. Whilst aiming to provide a system in whi ch citizensRead MoreCrime System And Criminal Justice System Essay1399 Words   |  6 PagesIntroduction: The criminal justice system has evolved on the decades. From initially being constituted by the victim to eventually becoming constituted by written laws. There have been several changes made within the justice system, so in the following I will discuss my perspectives of the researched information and the noted changes of a system that was created by the people for the people. Topic I – Victim Justice System vs. Criminal Justice System A. Responsibilities of the victim’s past/presentRead MoreThe Doctrinal Design Has Been Used To Study The Jurisprudential1425 Words   |  6 Pagesis the status of child witnesses in the Criminal Justice system? 1.6 Chapterization Scheme:It should in sentence format CHAPTER NAME CONTENTS 1. Introduction Witness assumes additional significance in adversarial system of criminal justice where the onus of proving the case lies on the prosecution and the witness of prosecution becomes important in the pursuit of exploring the truth. 2. Criminal Justice System in India Our adversarial criminal justice system aims at reducing the level of criminalityRead MoreThe Limits Of The Criminal Sanction Written By The Criminologist Scholar Herbert Packer Essay1619 Words   |  7 Pages The criminal justice system is finding ways and doing their absolute best to prevent crime and protect their citizens. Preventing crime is not an easy job, the system prevents crime by using their powers to arrest, prosecute, and sentences criminals to prison. Citizens need to feel safe in their environment that they are living in. However, since we are living in a constitutional and democratic society, where citizen rights need to be protected and have due process where people can be innocent

Ways and Means of Us Policy Towards North Korea free essay sample

The Ends, Ways, and Means of US Policy Towards North Korea By Cynthia M. Lewis Inter/National Security Studies Lesson 8 22 June 2012 Instructor: Dr. Bruce Bechtol Jr. Air Command and Staff College Distance Learning Maxwell AFB, AL One of the security challenges facing the United States (US) is the US and North Korea relations. The US policy toward North Korea is diplomatic yet firm. North Korea is our longest standing adversary. Policy toward North Korea is one of the most enduring foreign policy challenges. In this essay I will discuss the security challenge of U. S. nd North Korea, the theory of international relation, realism, how it illuminates this challenge and how the instruments of power can be utilized to address this challenge. The stability U. S. relations with North Korea are closely tied to how stable relations are between North Korea and South Korea. According to our lesson, North Korea threatens South Korea, Japan and economic ties through the region (Instructional Nar rative, 2012, 8). A nuclear North Korea, armed with ballistic missiles capable of reaching Japan, represents Tokyo’s immediate challenge (Corin, 2009, 265). The instability of North Korea ranks among the most complex of contemporary challenges to international security (Przystup, 2009). Since the end of the Korean War, U. S. national security interests on the Korean Peninsula have focused on deterrence of North Korea, defense of the Republic of Korea (ROK) if deterrence should fail, and support for Korean unification under the ROK. In addition to deterring North Korea, U. S. policy since the early 1990s has defined the denuclearization of North The U. S. ontinues to work to maintain strong unity with South Korea, Japan, and other states with a vested interest in the future of the Korea Peninsula and the stability and wealth of North Asia. According to Corin, (2009, 268) it is North Korea’s attempted development of nuclear weapons and ballistic missile delivery systems that defines the major security challenge. North Korea poses two distinct but interrelated challenges. The first is external: the challenge posed by its nuclear weap ons program and the threat of proliferation off the Korean Peninsula. The second is essentially but not wholly internal: the challenge posed by the pending transfer of power in Pyongyang and potential for instability as the process plays out. This complex reality underscores the need for balance and strategic patience if the twin dangers of proliferation and instability on the peninsula are to be successfully managed. In order to produce these changes in the policy, there must be a determination of the ends/ goals, ways for achieving the goals, and means as the instruments and activities for implementing ways. The history of the relationship between the United States and North Korea led up to today’s policy of dealing with North Korea through diplomatic channels. The U. S. helped to divide the Korean peninsula at the end of World War II, and then waged war against North Korea in the 1950s. Although the U. S. signed a peace agreement rather than a peace treaty with North Korea after the war, its policy toward the country changed. Instead of trying to overthrow the North Korea government, the U. S. government adopted a policy of containing communism. During the 1980’s, associations between North Korea and the U. S. start to take on a new diplomatic form. North Korea’s nuclear weapons program had become a pressing international issue (Instructional Narrative, 2012, 3). Two issues that exacerbated North Korea’s situation and caused the U. S. to alter its diplomacy was their nuclear program and their treatment of human rights. In 2005 the U. S. wanted peace talks with North Korea. They sought Six Party peace talks, while North Korea demanded one on one talks with the U. S. In 2006, North Korea took an initial step to implement an agreement under the support of the Six Party Talks to abandon its nuclear weapons program in return for specified economic and political concessions (Corin, 2010, 163). According to Klinger, (2009, 1), the Six Party Talks should continue but should not be the only venue where the U. S. engages North Korea. If we expect to have any influence over events in North Korea, the U. S. policy must involve commitment with North Korea. The ways of the U. S. policy are the policies and commitments. The involvement with North Korea should include discussions, negotiations, cultural exchanges, and even diplomatic relations. To involve North Korea, an understanding and influence of the U. S on North Korea can be created. Although, the public perceive a major policy shift toward North Korea, President Obama is continuing the Bush engagement strategy (Kingner, 2009, 1). The goal of the U. S. is to maintain a stable, peaceful Korean Peninsula free of nuclear weapons. To achieve this goal, the U. S. will work to ensure the implementation of U. S. nd international sanctions against North Korea. Nuclear negotiations are currently in a deadlock because North Korea rejects a verification protocol that claimed Pyongyang had previously accepted (Ibid, 2). The international community has a great interest in denuclearization of North Korea. This is a key principle of international policies toward North Korea (Sanghee, 2010, 1). The U. S. assertion is not as simple as the notion that states su ch as North Korea will follow the U. S. lead in creating a world without nuclear weapons (Spring, 2010, 4). The ends and/or goals have been identified. The ways are the commitment and policies. The means have been identified as activities to implement the commitment and policies. The goal of U. S. diplomacy remains denuclearization. This will take time, and our security strategy must deal with the world as it is. The commitment of the administration of President Barack Obama to extended deterrence is critical in supporting both U. S. diplomatic and security strategy and its allies. Bibliography Cronin, Patrick M. (ed). â€Å"Chapter 8: The Proliferation of Weapons of Mass Destruction. In  Global Strategic Assessment 2009: America’s Security Role in a Changing Security World. Washington DC: National Defense University Press, 2009: 162-185. Cronin, Patrick M. (ed). â€Å"Chapter 12: East and Southeast Asia. † In  Global Strategic Assessment 2009: America’s Security Role in a Changing Security World. Washington DC: National Defense University Press, 2009: 260-284. In structional Narrative NS04. â€Å"Security Issues in Practice: Regional Conflict and the WMD Threat. † Air Command and Staff College Distance Learning Course: International Security Studies (NS-5510).

Audit free essay sample

While assessing the risk of material misstatement and determining the appropriate response with regard to the inventory of Ace Computers Ltd (Ace) for the year ended 30 June 2011 audit, you become aware of the following information: 1. The best-selling computer presentation package has been experiencing a high level of returns owing to suspected software problems. 2. Based on closing inventory, inventory turned over an average of 4. 3 times in 2009 and 3. 97 in 2011. 3. Ace moved its inventory from a central warehouse to five new regional warehouses in March 2011. 4. Inventory represented 18% of sales in 2011 and 17% of sales in 2010. 5. Ace has recently won a tender to supply a large government department with various products. In order to win the tender and prevent competitors from gaining a foothold in the public sector market, Ace agreed to supply the items at 10% below their cost price. The products are expected to be delivered to Ace prior to year end, with the first shipment due to be delivered to the government department in the middle of July 2011. We will write a custom essay sample on Audit or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Required: a) Considering the information above, determine the two main assertions at risk in relation to inventory. Briefly, explain your answer. b) Recommend two substantive audit procedures you could perform in response to each risk identified above. PROBLEM 9. 2 Beach Resorts Pty Ltd (Beach) operates a seaside hotel providing accommodation, bar and restaurant facilities for tourists. Causal and part-time wages are a major expense item, particularly during summer, when up to an additional 100 staff are employed. In order to keep track of casual and part-time wages, Beach’s operations manager prepares a weekly roster showing: †¢ Employee name †¢ Position of employment (eg: kitchen hand) †¢ Hourly rate †¢ Days and hours rostered for the week; and †¢ Any additional amounts to be paid (eg: meal allowances) The immediate supervisor of each employee is required to sign a hard copy of the weekly roster on a daily basis as evidence that the hours were worked as rostered. Any discrepancies (such as additional hours) are recorded on a separate payroll adjustment form (PAF) and co-signed by the employee. The weekly roster plus any PAF’s are forwarded to the payroll officer each Friday and used as the basis for the week’s casual and part-time employee payroll. This system is the same as last year when you placed moderate reliance on controls over casual and part-time wages after finding some breakdowns in control.