Heritage Doll company Essay Example for Free

Heritage Doll company Essay I agree with Apex to attain full compliance with SOX. As you know about Apex is private company and will be seeking for new external funding to expansion into a new segment of the printing sector therefore, the new investors are needed for them because they have to access capital market to raise money for the expansion to a lot invest in equipment as well as substract inventory and adding more promotional costs thus they have to going publics and this is a time decision for them because it will be forever changes how Apex goes through doing their business so a Initial Public Offering (IPO) has access to more and deeper of information, sources of capital than a private company thus they needed the 1st thing to align with SOX by going to public. Apex need to assess their readiness for stable sustain as a public company by requires all management to be prepare to meet shareholder and market expectations and address ongoing compliance and regulatory requirements, operational effectiveness, risk management, periodic reporting and investor relations. The one of preparation if Apex established the necessary financial statement integrity through the implementation of effective internal control system to support management’s reporting obligations as a public company they needed to comply with the Sarbanes-Oxley Act 2002 (SOX) for successful to going public. Sarbanes-Oxley Act 2002 (SOX) According to PricewaterhouseCoopers mentioned about SOX that it is current regulatory and disclosure issues if company will transform to IPO should consider the following: Internal Controls: Sarbanes-Oxley requires a management representatives are CEO and CFO to provide certain certifications in periodic with the Securities and exchange Commission (SEC) Audit committee: Sarbanes-Oxley requires public company to have set up audit committee by one of team have to expert in financial skill. Board of Director: Require external expert  = member from other company. Auditor relationship: Require company have to clarify their existing relationship with their outside audit firm. Code of ethics: Requires a code of ethics for senior financial officer. Loan to company executives: Prohibits public company from maintaining credit in the form of a personal loan. One of the advantages when they focus on SOX404 is that it forces company to think pro-actively, identify risks, document an assess existing controls and then design new preventive or detective controls. Moreover, Connor from Corporate Responsibility Magazine mentioned that SOX has benefited their company because of the recently proposed management guidance from the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board’s (PCAOB) to improve efficiency and quality over the long term. Therefore, Apex needed to comply with SOX by going to public aimed to expansion business to other operation and adding more investor. This benefit for Apex to comply this standards. References: Connors, T. SOX Benefits. Retrieved from http://www.thecro.com/node/400 Medeiros, M. (2013). Preparing for SOX 404(b) and an IPO. Retrieved from http://www.wolfandco.com/solutions/insights/602-preparing_for_sox_404_b_and_an_ipo/view PricewaterhouseCoopers. Roadmap for an IPO. Retrieved from http://www.pwc.com/us/en/transaction-services/assets/roadmap-for-an-ipo-a-guide-to-going-public.pdf

The Best Of The Best :: essays research papers fc

Remember the time when Michael Jordan hit the game winning shot, with Byron Russel from Utah in is face, to win his six NBA title? Remember all the times that Joe Montana and Jerry Rice connected for touchdowns? Remember the time when Mark McGuire hit his sixty-second home run to break the old record? All of these sporting events are part of the mosaic that is the American society. The media bombarded American viewers with dazzling athletic feats and heroism. But has the media gone too far in making these sport figures seem larger than life? Could it be that the media has corrupted the spirit and integrity of the once proud and traditional games?   Ã‚  Ã‚  Ã‚  Ã‚  During the pre-television era sports were filled with hard work, loyalty, and self-determination but as times changed people began looking for instant gratification. It is easy to see this happening in the much watched and listened to game of baseball. Thus the fans preferred the towering home runs of Babe Ruth rather than the hard work style of base hits, base stealing, sacrifices and hit-and-run plays personified by Ty Cobb. American heroes were no longer lone businessmen or statesmen, but more often the stars of movies and sports. Young boys now dreamed of becoming athletic heroes rather than the Captains of Industry.   Ã‚  Ã‚  Ã‚  Ã‚  The incredible influence television has had on sports is clearly stated in the scholarly essay In Its Own Image: How Television Has Transformed Sports by Benjamin Rader. This scholarly essay is a well-written piece of work that takes a look at how much of an effect television really has on sports.   Ã‚  Ã‚  Ã‚  Ã‚  Benjamin Rader states as his thesis â€Å"Television has essentially trivialized the experience of spectator sports. With its enormous power to magnify and distort images, to reach every hamlet in the nation with events from anywhere in the world, and to pour millions of additional dollars into sports, television-usually with the enthusiastic assistance of the sports moguls themselves-has sacrificed much of the unique drama of sports to the requirements of entertainment. To seize and hold the attention of viewers and thus maximize revenues, the authenticity of the sporting experience has been contaminated with a plethora of external intrusions. To capitalize upon the public’s love of sports, television-again with the aid of sports promoters-has swamped viewers with too many seasons, too many games, too many teams, and too many big plays. Such a flood of sensations has diluted the poignancy and potency of the sporting experience.

Drug Abuse Essay

â€Å"Drug abuse and addiction are major burdens to society; economic costs alone are estimated to exceed a half a trillion dollars annually in the United States, including health, crime-related costs, and losses in productivity. However staggering as these numbers are, they provide a limited perspective of the devastating consequences of this disease,† (Volkow, 2007 P. 2). The cost of drug addiction and drug abuse can be staggering in today’s society. 14 percent of people brought to emergency rooms at hospitals suffer from alcohol or drug abuse/addiction disorders. About 20 percent of hospital costs through Medicaid are linked to substance abuse. $1 out of $4 is spent on Medicare inpatient care. About 70 percent of state prison and jail inmates used drugs on a regular basis. One-third of state prison growth can be accounted to drug offenses. Since 1985 there has been an 80 percent increase in prison population. Addictions cause an economic burden on the United States that is two times that of diseases affecting the brain. Untreated substance addiction and abuse can have significant disruptions and costs for families (Dewey, 2008). Substance addiction and abuse can have a grave impact on society. Substance abuse and addiction can have grave effects that contribute to costly mental, social, and physical health problems. Some examples include: STD’s, domestic violence, teen pregnancy, child abuse, fights, murder, and suicide (Dewey, 2008). While the manufacture, sale, transportation, and use of controlled substances are themselves criminal, drugs and crimes are also linked in other ways. The addict who is so habituated to the use of illegal drugs that he or she steals to support the habit, the drug importer who kills a rival dealer and the offender who commits criminal act due to the stimulation provided by drugs all provide examples of how drug abuse may be linked to other forms of criminal activity. The United States Department of Justice has stated, â€Å"There is extensive evidence of the strong relationship between drug use and crime† supported by â€Å"a review of the evidence† that can be summarized in the following three points (Schmalleger, 2012 P.351). 1. Drug users report great or involvement in crime and are more likely then nonusers to have criminal records. 2. People with criminal records are much more likely than others to report being drug users. 3. Crimes rise in number as drug use increases (Schmalleger, 2012 P.351). Offender self-reports of jail inmates collected by BJS researchers showed the following. †¢ About 44 percent used illegal drugs in the month before the offense for which they were arrested. †¢ Roughly 30 percent used illegal drugs daily in the month before the offense. †¢ Around 27 percent used illegal drugs at the time of the offense. †¢ Cocaine and crack cocaine were the drugs most commonly abused by jail inmates (Schmalleger, 2012 P.352). References Dewey, William L†¦ (2008). Friends of NIDA Healthy People.gov. (2012). Substance Abuse. Retrieved from www. Healthy people.gov/2020/topicsobjectives2020/overview.aspxx?topicid=40. Schmalleger, Frank. (2012). Criminology Today: An Integrative Introduction, Sixth Edition.

Zabriskie Point by Michelangelo Antonioni - 1757 Words

Thesis: The use of silence in Antonioni’s Zabriskie Point is a reflection of his signature themes of alienation, inability to communicate, sexuality, and the focus on the psychology of the characters, not action and his signature style of the focus on objects instead of people and long tracking and panning shots. Zabriskie Point is a film directed by Michelangelo Antonioni in 1970. The film follows Mark, a college dropout, and Daria, an anthropology student. The use of silence is seen continuously throughout the film. The themes seen in Zabriskie Point that are common of Antonioni include sexuality, inability to communicate, alienation, and the focus on the psychology of characters, not action. The style of Antonioni that is seen in Zabriskie Point include the focus of objects instead of people and long tracking and panning shots. Antonioni’s themes and style are shaped by the use of silence in Zabriskie Point. In Zabriskie Point the main focus of the film is on Daria who eventually meets Mark. Mark is active in campus protests. While participating in a campus protests the police tear-gas some of the protestors to break up the protest. Mark almost shoots a police officer, but someone else shoots the officer first. Mark escapes before the police could arrest him. After fleeing the protest Mark takes a bus to a town with a small airport, steals a plane, and flies out to the desert. While Mark is participating in protests and stealing a plane Daria is in her car