Ljb Company Essay Example for Free

Ljb Company Essay Introduction LJB Company has asked the accounting firm to evaluate their system of internal controls because of the plan to go public in the near future. The president wants to be aware of any new regulations required of his company if they go public. The current system of internal controls was explained to the accounting firm. Under SOX Sarbanes-Oxley Act of 2002, all public traded U.S. corporations are required to maintain a sufficient system of internal controls. In order for this to be implemented all Corporate Executives and board of directors have to ensure that the controls are reliable and effective. With LJB Company incorporating the information from SOX act this will allow them reduce corporate fraud by making sure that all of the procedures for financial reporting is following in accordance to all guidelines. Internal Control Requirements In order for LJB Company to become a public trade, under the Sarbanes-Oxley Act of 2002 requires a registered U.S. publicly traded company to have an independent audit committee as a part of its Board of Directors. My accounting firm recommends that since LJB is a small sized company in terms of its employees should reevaluate their costs versus the benefits of being a public traded company. If LJB decides to go public in the near future there will be some new internal control requirements. One of the factors of the internal control system is to ensure that the management is in control of its environment. Top management needs to make it clear and concise on what can and won’t be tolerated especially when it comes to the organizations values, mission statement and unethical behavior. The second factor of the internal control system is the company leading its control activities. The control activities are considered as the post that holds the company’s effort to address all risks that they may possibly face going public. One thing that the company may face is fraud and in order to reduce fraud, management has to create and build policies to address those specific risks. Strengths and Recommendations Since LJB Company is relatively small, they have an advantage over their competitors who are large companies. Being a small company due to its size of employees, one of the things they are doing right is being able to set expectations and implement those within the organization. As a smaller company, the accountant’s decision to switch to pre-numbered invoices and the purchase of an indelible ink machine was a good idea and investment. The pre-numbered invoices will prevent transactions from being recorded multiple times. With the internal control system this will require that the employees forward their source documents for the accounting entries. The indelible ink machine will help organize all of the accounting duties. We recommended that LJB Company purchase an indelible ink machine to print all employees and cut checks. With the indelible ink machine this will make it difficult for unauthorized users to endorse checks and be approved. This will cut down on fraud and theft within the company. Violations LJB Company is very susceptible to fraud due the weaknesses and threats presented in the day to day operations. The type of threats include: no human resource control, lack of cash control, and no duties defined for each individual. LJB Company is lacking in the separation of duties because the Treasurer and Controller functions is being done by the same person. Although these two duties are being performed by one person and stream lining the process this causes LJB to be susceptible to fraud and out of compliance with the SOX act requirements. Each of these duties should be performed two different individuals. LJB Company has lack of cash controls. The lack of cash control has to be watched because within LJB each employee has access to petty cash and that shouldn’t be the case. Access to petty cash should be restricted to authorized personnel only. Any time there is a disbursement from the petty cash there should be an original receipt and signature that received the reimbursement. LJB Company human resource controls are very limited. Within this company both the Accountant and President have to review and approve all of the new hires which is the process. If LJB had a proper human resource control there would be a function set in place for new hires by hiring someone with HR experience that has risk training. Having a more defined HR control resource this would allow the company to clearly define the different roles and responsibilities for each employee. Also with the HR resource all employees would go through background check, each employee be given their own username and password and be tracked with the activity report. Conclusion We believe that this assessment of the current controls of LJB Company and the recommendations provided will meet your expectations and allow your company to be a fully traded public company. To reinstate this problem; in order for LJB Company to become a public trade, under the Sarbanes-Oxley Act of 2002 requires a registered U.S. publicly traded company to have an independent audit committee as a part of its Board of Directors. My accounting firm recommends that since LJB is a small sized company in terms of its employees should reevaluate their costs versus the benefits of being a public traded company. Works Cited Kimmel, Paul D.. Financial Accounting: Tools for Business Decision Making, 7th Edition. John Wiley Sons, 02/2013. .

Toni Morrisons Sula - Female Struggle for Identity Essay -- Sula Ess

The Female Struggle for Identity in Sula   Ã‚  Ã‚   The novel Sula by Toni Morrison exemplifies the new feminist literature described by Helene Cixous in "The Laugh of the Medusa" because of the final portrayal of the two main characters Nel and Sula.   However, it is clear throughout the novel that both Cixous's and Gilbert and Gubar's descriptions of women characters are evident within this novel.   The traditional submissive woman figure paradoxically is set against the new woman throughout the novel.   It is unclear whether the reader should love or despise Sula for her independence until the very last scene.   Although both the perspectives of Cixous and Gilbert/Gubar are evident within the text, ultimately it is the friendship of the two women that prevails and is deemed most important.   This prevailing celebration of womanhood in all of its dualistic and mysterious aspects is exactly what Cixous pushes women writers to attempt.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   First there is the presence of the old stereotypical woman character, a woman split between the conventional and nontraditional roles of women.   No differences are apparent initially between Morrison's Sula and any other women's literature in the past.   Women are depicted either as docile servants to men, like Nel, or ball-busting feminist monsters like Sula.   The hidden aspect of the novel lies underneath these stereotypical surface roles, in the incomprehensible and almost inappropriate bond of the two women.   In the final scene of Sula, Nel comes to the realization that the emptiness inside her is due to the loss of Sula, not Jude (Morrison 174).   Her friendship with Sula is all that matters.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The development of a feminist reading from the perspective of Gilbert and Gubar... ... but instead reunites the two women's spirits.   "We was girls together," Nel says, and it becomes clear the importance of this revelation to her.   She cries "circles and circles of sorrow" for the lost itme between herself and Sula (Morrison 174).   Perhaps she also cries for a whole history of lost women seperated by societal functioning and a world built my men.    Works Cited   Cixous, Helene. "The Laugh of the Medusa."   The Critical Condition: Classic Texts and Contemporary Trends.   Ed. David H. Richter.   Boston:   Bedford Books, 1998. 1453- 66.   Gilbert, Sarah M. and Gubar, Susan.   "From the Infection in the Sentence: The Woman Writer and the Anxiety of Authorship."   The Critical Condition: Classic Texts andContemporary Trends.  Ã‚   Ed. David H. Richter.   Boston: Bedford Books, 1998.   1361-74.   Morrison, Toni.   Sula.   New York:   Plume Printing, 1982.

In her novel Charlotte Bronte details and develops the life and experiences of narrator and main character William Crimsworth

In her novel The Professor, author Charlotte Bronte details and develops the life and experiences of narrator and main character William Crimsworth. After graduating from Eton College in England, Crimsworth is in need of an occupation. He stubbornly refuses offers from his uncles, and consequently finds himself with no other choice than to work for his tyrannical brother in the menial position of clerk. However, his conditions soon become unbearable, and through an acquaintance's recommendation, William secures himself employment as a professor at a boys' school in Brussels. William's arrival in Belgium presents him with new opportunities both professionally and personally, as he almost immediately meets two women who are to change his existence dramatically: Zoraide Reuter and Frances Henri. Bronte creates and emphasizes many differences and similarities between these two women using various techniques and methods, which primarily include comparison and contrast. Zoraide and Frances each have their own significant and individual role in the life of and interaction with William Crimsworth. Each woman possesses different kinds of physical and mental attributes, comes from a unique background, and enters into and affects his life in a contrasting way. These differences, along with a few similarities, are explored through the author's use of imagery and irony. Initially, Zoraide and Frances become involved in Crimsworth's life in completely dissimilar ways. These conditions reflect a hint of irony, as their initial roles are complete reversals of their ultimate functions. Zoraide and William's initial encounter is one that has been arranged by her mother, who has offered him a teaching position at the girls' school over which Zoraide presides as directress. Thus, Zoraide appears suddenly and pronouncedly; the importance of her and Crimsworth's interactions, and her influence upon his life and work are immediately made evident. Their relationship is established as one in which she is his superior both in position and in age. However, a romantic possibility is also suggested in the scene containing their introduction. While walking together in her garden, William implicitly compares Mdlle. Reuter's form to the â€Å"well-trimmed beds and budding shrubberies† of her garden, and her complexion to â€Å"the bloom on a good apple† (108). William and Zoraide's affections are further developed in this natural setting, as the majority of their romantic interactions take place in her garden, a sort of forbidden Garden of Eden into which she allows him access. The nature and plant imagery that pervades his descriptions is continued throughout the novel and is also used in portrayals of the other primarily influential character in his life: Mdlle. Frances Henri. As opposed to the entrance of Mdlle. Reuter, Frances arrives in William's life quietly and without notice as a sewing teacher of whom he has previously observed but never taken notice. This condition is made evident in his statement, â€Å"A†¦ maitresse I sometimes saw†¦ but of her I never had a more than passing glimpse†¦ I had no opportunity of studying her character or†¦ observing her person† (132-133). Her important and influential role develops gradually throughout the subsequent months. She later becomes one of his pupils, thus establishing their relationship as one in which William is the superior: he is the authoritarian teacher and she the submissive student. However, as her intellect and admirable nature soon become apparent, Crimsworth's regard and affection for her grow and develop. In response to his newly displayed attentions and consideration, Frances â€Å"blossoms† both physically and mentally. This nurturing relationship is manifested in the metaphor that compares her to a plant and Crimsworth to its caring gardener (176). In yet another nature-related metaphor, she is compared to a â€Å"lost jewel†¦ nestling in the mossy and mouldy roots of yew-trees† (194). Crimsworth's many descriptions of each woman play an integral role in the development of both their physical features and mental attributes. Although plant and floral imagery is used in the portrayals of both women, there are metaphors drawn between other natural elements that highlight the differences between them. An aspect of descriptive imagery in which the two women differ completely, is that of fire and temperature. Zoraide is constantly being related to coldness and ice; her gaze is described as â€Å"hard, dark,† her eye as glittering with â€Å"nothing of a flame ever kindled in its temperate gleam† (180,183). Furthermore, as William becomes further acquainted with Mdlle. Reuter, she essentially â€Å"withers† as her true nature is discovered. This condition is made evident when she and Crimsworth return to the bench in her garden, once a place of affection and fascination for him, which has now been transformed into a location of cold, emotional emptiness, due to his discovery of her real character (181-185). Zoraide's true nature is a manipulative one, which is exhibited and manifested several times in the course of the novel through her actions. For example, upon realizing that she has lost Crimsworth's regard (due to her own manipulations and dishonesty), Zoraide immediately results to underhanded methods in an attempt to regain his affection. She uses false flattery of William, and criticism and condescension of Frances hidden under a guise of concern in order to elevate her own status and appearance ( ). In contrast, Frances is constantly being associated with warmth and fire; her eye is portrayed as clear and light, her countenance as bright and warm, â€Å"glowing in the animated flush†¦ shining in the expansive light [of] the summer sun flashing out†¦ urning almost like fire† (195). Mdlle. Henri is likened to fire, light, and warmth over and over again throughout the novel, as the â€Å"silent possessor of†¦ a flame†¦ of passion† (196). As a further testimony to the importance of their association, without Crimsworth, she has grown â€Å"wasted and pale,† her blaze â€Å"humble[d]†¦ to embers† (195, 196). This imagery further reiterates the appropriateness of her and Crimsworth's relationship, as he himself is often described as the possessor of an inward fire, his heart burning and â€Å"hot within [him]† (181). Such interactions and descriptions develop the nature and character of the principal relationships of the work. As far as character is concerned, Mdlle. Reuter and Mdlle. Henri have defining character traits that are quite opposite from one another. The true nature of each woman is made evident as the novel progresses and their respective relationships with William develop. The expression of these internal characteristics, in turn, contributes to Crimsworth's desire for each woman. Although it is Zoraide to who he is initially attracted, her inconsistencies and shallow nature result in a short and meaningless romance. Her presence is aggressive and noticeable; she makes her romantic feelings for Crimsworth obvious, and then engages in psychological and emotional â€Å"games† with him. They participate in an almost â€Å"cat and mouse† relationship, with each individual constantly trying to gain the upper hand and outsmart the other. William's affections for and infatuation with her are short-lived as a result of her deceitful character and lack of integrity. Frances, on the other hand, possesses much more dignity and humility than Zoraide, and never engages in deceitful and base actions. She maintains a quiet and demure, almost unnoticeable existence. Her feelings for William are not discovered until much later in the novel, and are not revealed as a result of her actions but are rather made known through his own pursuits. The more lasting and true love is formed with Frances, who is the possessor of redeeming and admirable qualities-she is the embodiment of all that composes a truly â€Å"good† individual. These characteristics form the kind of foundation upon which a steady and real love can be based, and thus, it is this relationship that develops harmoniously and remains intact throughout the novel. Her love and compassion ensure the marriage just as Mdlle. Reuter's dishonesty and selfishness ensure her downfall. Another note of irony enters the novel here, as it is Mdlle. Reuter who has had a more formal and proper upbringing, while Mdlle. Henri was raised in virtual poverty and want, with almost no formal education. Thus, it should be Zoraide who is the possessor of these more â€Å"lady-like† qualities. This difference in background and its end result further reflects the contrasts in the inherent nature of each woman, elevating the reader's view Frances and reducing that of Zoraide. In the final chapters of The Professor, Frances finds herself in the position of directress of a school that she and William have founded and thus maintains the same occupation as Mdlle. Zoraide. This condition serves to heighten both the similarities and contrasts of the two women. Bronte characterizes and explores the two primary women characters of Zoraide Reuter and Frances Henri in her work The Professor through the use of comparison and contrast. These two individuals are defined through their relationship with the narrator and main character, William Crimsworth. These interactions are developed through the revelation of certain characteristics and information that pertain specifically to each woman. In turn, imagery and irony develop and add depth to these qualities, which include physical and mental attributes, background and history, and intrinsic disposition and nature. Without the skillful use of these devices, the characters in the novel would not appear so realistic and possess such a great degree of depth and complexity.

Juvenile Crimes - 924 Words

When deciding how juveniles should be treated or punished for their crimes, depends on the individual and the severity of the crime they commit. The term juvenile is classified as anyone who commits a crime that is generally between the ages of 7 and 17. There are many critics that argue different ways and ideas on how to handle juveniles and whether or not their age should affect their consequences. Some view that juveniles should be treated more for rehabilitation rather than punishing them. The supporters that believe in rehabilitation for juveniles have come up with ideas like boot camps and detention facilities. Then there are some critics that believe that juveniles should just be punished for their actions and take responsibility†¦show more content†¦They explained that their needs and mental capacity were different from adults. Even though the educational system was not properly trained to handle them, education was still the way for them to become better well-behave d. In 1968, Congress passed The Juvenile Delinquency Prevention and Control act that looked at the root causes. However, this was amended in 1974, which allowed them to be tried as adults, depending on the severity of the crime (Aliprandini and Walter 2-3). Then another act passed in 1975, that was amended multiple times, but the most recent was in 2004, made education the primary way to rehabilitation (Aliprandini and Walter 3). Currently, there are debates on how to handle juveniles and to what extent that they should receive the same punishments as adults. Juveniles should not be grouped together as one when deciding whether or not to try them as an adult, instead they should be looked at as individuals and only tried as adults for violent crimes. However, there are some people that argue that anyone not considered an adult, which is anyone under 18 years old, should not be tried as an adult. They argue that the law is inconsistent because someone who commits murder under the age of 18 can be tried as an adult, but anyone under 18 cannot vote, buy a gun and more (Lee and Cushman 1-2). Critics claim that since the law is inconsistent, it allows for revenge, which is not the purpose of theShow MoreRelatedJuvenile Crime And Juvenile Crimes1437 Words   |  6 Pagestoday is juvenile crime. Today the juvenile involvement in crime occurs for many different reasons in many different places. Ages still in the single digits all the way through 17 are committing illegal juvenile acts each and every day. Some of these crimes are done on purpose and with an intent and some of the crimes are done on total accident. Juveniles all over America in all different places are committing crime today and as you read this there are juveniles somewhere out committing crimes. â€Å"TheRead MoreJuvenile Crimes And Juvenile Crime1620 Words   |  7 PagesJuvenile Crimes Juvenile crime occurs when a person violates the criminal law under the age of majority (in most states it’s 18). The juvenile system is way different than the adult system. When a juvenile commits a crime there are legal consequences for their actions depending on what he/she did. Sometimes the system can put them in rehabilitation or a detention center. If the offense is minor, the juvenile could be released to the custody of a parent or legal guardian. In the United StatesRead MoreJuvenile Crimes Of Juveniles1055 Words   |  5 Pagesof anyone who has been a victim of a major crime? I live near the nation’s capitol and our local news channel carries stories about people meeting this fate every day. The worst part is that the criminal is often under the age of eighteen. In 2016, in Washington, D.C. alone, there were 3,278 juveniles arrested for criminal activity (â€Å"Biannual Reports†). I find myself wondering if that criminal will be tried as an adult or merely spend time in juvenile detention. I wonder if the child understandsRead MoreJuvenile Crimes1247 Words   |  5 PagesJuvenile crime is a growing problem that endangers virtually every American. Juvenile delinquency is enormously damaging to the health and well-being of the nations families and communities. A juvenile crime can consist of DUI, robbery, rape, minor in possession, weapon in possession anything an adult can be charged with. Individuals under the age of eighteen who commit these crimes can be charged as a juvenile delinquent. Statistics show that most juveniles that commit crimes are in a gang; weatherRead MoreJuvenile Crime And Juvenile Delinquency1322 Words   |  6 PagesVersion). Juvenile crime, in law, term denoting various offense committed by children or youth under the age of 18. U.S. official crime reported that in the mid-1900’s â€Å"about one-fifth of all persons arrested for crimes were under the age of 18† (Funk Wagnalls, 2014). Such acts are sometimes referred to as juvenile delinquency (Funk Wagnalls, 2014. Offering constructive programs reduces juvenile delinquency and reduces recidivism. â€Å"From the beginning, the principal consideration of the juvenile courtsRead MoreJuvenile Crime And Juvenile Delinquency1458 Words   |  6 PagesDay in and day out residents and visitors to the Boston area are affected by juvenile crime and delinquency. Though the crime rates in MA and across the nation are on a steady decline, these juvenile crimes are still considered a serious matter that needs attention. It is thought that juvenile offenders do not cope as well with the criminal justice system as well as adults may be able to and therefore there needs to be a focus on how the system can better aid in the rehabilitation of these youthfulRead MoreJuvenile Sentencing : Juvenile Crime Essay793 Words   |  4 Pages Juvenile Sentencing Juvenile crime has skyrocketed to an all-time high, mainly in the big cities. The major problem is kids doing crimes and not being punish severely enough due to the lack of sentencing. Today’s generation knows how to beat the system because of the sentencing guidelines. Most of the kids in Florida knew that a simple misdemeanor charge they could be released the next day. During the years from 1997-2013 the amount of kids committed to juvenile facilities has dropped fromRead MoreCrime And Juvenile And Adult Crimes1019 Words   |  5 PagesStates, there is a lot of dispute between what the qualifications are for juvenile and adult crimes. Some believe that the only difference is age. Others say it is the severity of the crime. It’s obvious that when adults commit crimes, whether they are a misdemeanor offense or a felony, they pay for it. The confliction comes when a juvenile commits a crime. What exactly determines if they are tried as an adult or a juvenile? Does i t vary by state-to-state? Are there federal laws that govern that debateRead MoreJuvenile Violent Crime And Juvenile Crime Rates1720 Words   |  7 Pagesadults, depending on the crime they committed. Punishments even included death if the juvenile was deemed to be past the point of help. Later on courts were geared more towards rehabilitation than punishment. Reform movements came along and parents could send their children off to reformatories to live and work as part of their rehabilitation. Due to poor living and working conditions many of these places were closed down. Soon after the Progressive Era, the first juvenile court system was openedRead MoreJuvenile Justice : Juvenile Crime1035 Words   |  5 PagesStephani Portillo Honors English 10b Branson,6 May 19,2017 Juvenile Justice As juvenile crime increases over the years due to gang activity, bullying, etc. many offenders are given a life sentence without parole. There isn t a clear boundary that marks at what age should they be treated as adults because the severity of their action always effects that. Should a 6-year-old be convicted with life in prison or should they let them go? Is a 16-year-old enough to be charged with murder like an adult