Comparative Religions Essay Example for Free

Relative Religions Essay Judaism started in Israel, 2000 BCE. Christianity started in the center east it started around 2000 years back. Christianity is the religion dependent on the individual and lessons of Jesus of Nazareth, or its convictions and practices. Judaism is the monotheistic religion of the Jews, in view of the laws uncovered to Moses and recorded in the Torah. Christianity and Judaism are comparable and distinctive from various perspectives, Both Religions put stock in Jesus, they have a ton various convictions, Both religions have Bibles, Christians has the book of scriptures, Jews have The Torah. The two religions put stock in Jesus. The two religions had confidence in him however the Christians accepted he would return and that he was extraordinary, Jews didn't think no different as the Christians. Jews don't accept that Jesus was divine, the Son of God, or the Messiah forecasted in Jewish sacred texts. He is viewed as a bogus savior, somebody who asserted the mantle of the Messiah yet who eventually didn't meet the necessities spread out in Jewish convictions. Christians accept that Jesus will return to Earth to spare/secure them. Religions have their understandings and their contradictions. The religions have various convictions. They have records and arrangements of various convictions of Christians and Jews. A portion of those convictions are, Judaism says that no human can ever kick the bucket or offer reparations for the wrongdoings of others and sins must be made amends for by creature penance or petition and compensation. While Christianity says that Jesus kicked the bucket for the transgressions of humanity. Judaism says that all people are brought into the world unadulterated, and blameless. Christians state that all people are brought into the world with unique sin. Jews state that no man gets a subsequent coming and the Messiah won't need one. Christians state that Jesus will have a subsequent coming. These are just a couple of the a wide range of convictions. Correlations of the two religions are the two of them have books essentially â€Å"Bibles†, however there not both called books of scriptures. For Christians it is a Bible for Judaism it is a Torah. The two of them hold essentially very similar things, Their convictions. Presently the data in the books are not totally the equivalent. In view of the various convictions. Be that as it may, the books are utilized for a similar explanation so individuals who follow the religion can venerate their religion. Christianity and Judaism are exceptionally close religions yet altogether different. They are the equivalent in light of the fact that, Both Religions have confidence in Jesus, Both religions have Bibles, Christians has the good book, Jews have The Torah. They are likewise totally different in light of the fact that they have various convictions.

The conflict between the Arabs and Jews Essay Example | Topics and Well Written Essays - 1750 words

The contention between the Arabs and Jews - Essay Example The segment of Palestine brought about the formation of the State of Israel, and of the Palestine displaced person issue. The debate has brought about major provincial wars and two Palestinian Intifadas with catastrophes on the two sides. All through, there have been rehashed endeavors to determine the contention, from Bernadotte in 1948 through to President George W. Shrub's guide in 2003. (Book Description, 2007). Thusly, the Arab-Israeli clash, which began right around a century prior, keeps on being one of the most difficult issues of global contest. Researching the foundations of the contention, it becomes clear that the foundation of the Zionist development has been a significant explanation behind the Arab-Israeli clash. Thus, following the Zionist development, the cutting edge State of Israel was set up in the area which was viewed by the Jews as their verifiable country. Notwithstanding, the Pan-Arab development kept up that it was a region having a place with the Palestinia ns. Every one of these issues added to the extending of the contention between the Arab and the Israelis and the strict component of the contention is regularly accentuated. This paper makes a significant examination of the foundation of the Arab-Israeli clash, consolidating the historical backdrop of the Arabs and the Jews, the strict element of the contention, Judaism and Islam, and the historical backdrop of the place where there is current Israel, so as to decide the essential issues associated with the contention. In an intelligent investigation of the old history of Israel and Palestine, one comes to perceive that the antiquated Jewish realms of Israel and Judea were sequentially vanquished and enslaved by a few remote domains and lords. One of the significant domains to vanquish the land was the incomparable Roman Empire and there were a few rebellions contrary to the outside standard in the area. In 135 CE, the Roman Empire overwhelmed the third rebel contrary to its standard in the district and subsequently ousted the enduring Jews from Jerusalem and its environmental factors. A large number of these Jews were sold for servitude and the Roman area was then renamed'Palestine'. After the Arab triumph of Palestine in the seventh century the rest of the occupants were for the most part absorbed into Arab culture and Muslim religion, however Palestine held Christian and Jewish minorities, the last particularly living in Jerusalem. Aside from two brief periods in which the Crusaders vanquished a nd managed Palestine (and ousted the Jews and Muslims from Jerusalem), it was administered by a few Arab domains, and it turned out to be a piece of the Ottoman (Turkish) Empire in 1516. (The Arab-Israeli Conflict). Along these lines, the place that is known for the Palestine was involved by individuals having a place with Arab culture and Muslim religion, in spite of the fact that there were Christian and Jewish minorities. Spoken to by twenty one separate nations, the Arab countries today structure a huge force in the area and there is just a single Jewish country with a small nation in the district, for example Israel. To follow the historical backdrop of the individuals of Israel (additionally called the 'Jewish People'), they follow their inception to Abraham of the Old Testament and they respect Abraham, his child Yitshak (Isaac), and grandson Jacob (Israel), as the patriarchs of the Israelites. It has been accentuated by a few essayists that the very exemplification of Jewish congruity is Israel which acquires all the

Benefits of Government Regulation Essay Paper Samples

Benefits of Government Regulation Essay Paper SamplesA benefit of government regulation essay paper samples is that you can find the information and you can have the information to study. Now, when I say 'study' I do not mean to sit there and memorize a whole bunch of stuff or actually study.The process needs to be adaptable to any new information that you may come across in your classwork. It will also need to be based on the specific topic being covered in the class so that you can learn more and apply it to your research. In other words, you should not have to re-learn a thing.Also remember that the paper is what will become the most important part of your life and you should take time to learn how to write papers that have impact and look good as well. Another great way to go about this is by using sample papers that have not been rewritten or if possible, not rewritten at all.You want to be able to feel confident when you are giving your presentation and that is why you want to have everything written out, you want to be able to adjust the font size, type style, number of words and the type of writing you want to use. You want to be able to customize your presentation. Not only does this help you with the presentation but also with the essay.It is true that when you use online courses and online research you are bound to make mistakes. You cannot expect perfection from the home page or one of the students that you are trying to impress. Just give them a little back up homework to help you study.You need to take some time to look at some of the other papers that are on there and check them over for spelling and grammar errors and even try to do a little bit of editing. This will also help you with your writing and if you want to do this or if not, then make sure that you get all the help you can before you start.Another thing that you should do is to consider using essay papers that have been pre-written. By this I mean that the essays that you will be give n will already be formatted for you and it will have grammatical errors and spelling errors already.The great thing about this is that you can just read through the material that is provided and just insert your own ideas and make corrections as needed. In fact, you may even want to look for some reference works and some textbooks to help you out.

business law - 1199 Words

Consumers’ rights and the supply of goods and service P350 ï  ¬ Who is a consumer: s 3 ï  ® S 3(1) ï  µ A person who acquires goods that cost less than 40,000 or ï  µ if more than 40,000, the goods are of a kind ordinarily acquired for personal, domestic or household use or consumption or a vehicle or trailer used mainly for transporting goods on public roads. ï  ® S 3(2) a person is not a consumer if the goods (regardless of price paid) are acquired: ï  µ -for the purpose of re-supply or ï  µ -for using them up or transforming them, in trade or commerce (business) in production or manufacture or ï  µ -repairing or treating other goods for fixtures on land. ï  ® Crago v Multiquip Pty Ltd (1998) Ostrich egg incubator is not ordinarily acquired for†¦show more content†¦work (including work of a professional nature), whether with or without the supply of goods ï  ® A contract for or in relation to the provision of, or the use or enjoyment of facilities for, amusement, entertainment, recreation or instruction ï  ® A contract for or in relation to the conferring of rights, benefits or privileges for which remuneration is payable in the form of a royalty, tribute, levy or similar exaction ï  ® A contract between a banker and customer of the banker entered into in the course of the carrying on by the banker of the business of banking ï  ® Any contract for or in relation to the lending of money ï  ¬ the guarantees relating to the supply of services ï  ® a guarantee of due care skill: s 60 Read v Nerey Nominees Pty Ltd (1979) ï  ® a guarantee of fitness for particular purpose: s 61 ï  µ makes known to a supplier any particular purpose s 61(1) ï  µ reasonably relies on the skill or judgment of the supplier s 61(2) ï  µ the section does not apply if the consumer did not rely on, or it was unreasonably rely on.: s 61(3) Crawford v Mayne Nickless Ltd (1992) ï  ® supplied within a reasonable time: s 62 ï  ¬ statutory guarantees for supply of services cannot be excluded: s 64 ï  ® however the liability may be limited if ï  µ not consumer type services (not normally acquired for personal, household or domestic use) ï  µ reasonable to limit liability ï  ® Seller is permitted to limit its liability to ï  µ Supply services again or ï  µ Paying for services to be supplied again: sShow MoreRelatedBusiness Law And Ethics : Backoffice Business Brief1862 Words   |  8 Pages Running head: BACKOFFICE BUSINESS BRIEF 1 Business Law and Ethics BackOffice Business Brief Patten University BACKOFFICE BUSINESS BRIEF 2 Constitutional Rights and Guarantees BackOffice is a new startup business that will provide potential clients with an application (app) that woul d automate certain business functions. BackOffice will be selling the app to certain business clients that will use it to facilitate their customers’ transactions. It is important that the owner of this companyRead MoreLegal Underpinnings of Business Law Essay609 Words   |  3 PagesLegal Underpinnings of Business Law OMM 670: Legal Environment February 25, 2013 Legal Underpinnings of Business Law Business | Type of Business | Liability Exposure | Compare | Contrast | Tinker’s Home Security Service | Sole proprietorship | Unlimited | Monetary rewards are from both the Proprietor amp; business | Sole Liability | Tinker amp; Tailor’s Home Security Service | General partnership | Unlimited | All partners are responsible whether silent or active | If you areRead MoreLaw 531 Business Forms Worksheet1386 Words   |  6 Pagesï » ¿University of Phoenix Material Business Forms Worksheet There are seven forms of business: sole proprietorship, partnership, limited liability partnership, limited liability company (including the single member LLC), S Corporation, Franchise, and Corporation. 1. Research and provide three advantages and three disadvantages for each business form. 2. Provide a 100- to 200-word summary in which you provide an example business that you would start for each form. What is legally necessary toRead MoreBusiness Law3143 Words   |  13 Pages2012 – OCTOBER SEMESTER 2012 STUDENT NAME: CHU THI HONG TUYEN ID No.: 2448481 BMLW5103 – BUSINESS LAW ASSIGNMENT Question 1 Discuss the enforceability of an agreement which lacks consideration. Using legal authorities (relevant statutes and cases) to support your discussion. Answer: A valid contract is an agreement made between two or more parties that creates rights and obligations that are enforced by law. What does the consideration mean? And what does it effect to the agreement? 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Under civil law, two parties here had signed a civil contract in writing. Because the contract failed to specify clearly front or rearRead MoreBusiness Law Development Of Mongolia2212 Words   |  9 PagesCourse Paper Myagmarsuren Jargal International American University BUS 540: Business Law for Managers Flavia LLoyd June 28, 2015 Business Law Development Issues in Mongolia Mongolia is a developing country, which is encountering challenges to develop modern business law. During the twentieth century, Mongolia had been a socialist country and developed almost fifty years of non-private property regime. However, the end of the twentieth century, the country changed its regime to democraticRead MoreBusiness Law1345 Words   |  6 PagesQn 1: Whether James can hold the Happy Holiday Hotel for the loss of his property under the common law? The issue of this case will be whether James can hold Happy Holiday Hotel responsible for the loss of his property notwithstanding the exemption clause found in the hotel rooms. Under the Exemption Clauses in Common Law, it states that in order for this clause to be valid, the clause must be included in the contract when the contract is made. If there is any attempt to include it in after theRead MoreBusiness Law1088 Words   |  5 Pagesconditional constitute consideration? Yes, such a promise consideration even if the condition is unlikely to occur. 3. What is the general rule about the adequacy of consideration? The adequacy of the consideration is irrelevant because the law does not prohibit bargains. 5. Is there consideration when a secured note for a lesser amount is given and accepted in discharge of an unsecured note for a greater amount? Explain. No, because if a secured not for a lesser amount is given andRead MoreBusiness Law2474 Words   |  10 Pagesnature of liability in negligence amp; (3.3) Explain how a business can be vicariously liable 4 (4.1) Apply the elements of the tort of negligence and defences in the above different business situations for the legal officer who is assigned to VJSC amp; (4.2) Apply the elements of vicarious liability in above different business situations for the legal officer who is assigned to VJSC 8 Conclusion 11 References 12 Introduction Law plays important roles to protect benefits, obligations and

Starbucks Ltd. - 2455 Words

Hasan Mohammad Starbucks Ltd. Principles of Marketing Assignment 1 09 November 2004 I. Company History Three Seattle entrepreneurs started the Starbucks Corporation in 1971the name comes from Herman Melville s Moby Dick. Their prime product was the selling of whole bean coffee in one Seattle store. By 1982, this business had grown tremendously into five stores selling the coffee beans, a roasting facility, and a wholesale business for local restaurants. Howard Schultz, a marketer, was recruited to be the manager of retail and marketing. He brought new ideas to the owners, but was turned down. Schultz in turn opened his own coffee bar in 1986 based on Italian coffee cafes, selling brewed Starbucks coffee. By 1987, Schultz†¦show more content†¦Starbucks has the distinction of being the public s educator on Expresso. They have also recently started to expand to packaged and prepared tea in response to the growing demand for this product. There are no other national coffee bar competitors in the same scale as Starbucks. Starbucks is the only competitor in the coffee bar market th at has a recognized brand image. The difference between Starbucks and other coffeehouses is that they own all their stores and do not franchise. Starbucks stores operate in most metropolitan areas of the United States and also have a direct mail business to serve customers in every state. They have introduced gourmet flavoured decaffeinated coffees as well as specialty flavours and whole bean coffees for the faithful coffee drinkers. They have also added light lunch fare to their menu. Starbucks had recently expanded its emphasis internationally. There are opportunities waiting in possible joint ventures with other corporations to design new product associations with Starbucks coffee. Although Starbucks has enjoyed tremendous success in the past few years, there are a few obstacles looming. Since the popularity of the coffee house idea has grown, some cities wish to issue regulations on the coffeehouses due to complaints of late night patrons becoming uncontrollable. The cost of coffee beans is expected to rise in the future due to lower supply, which may tighten the margins on coffee merchants. The higherShow MoreRelatedSingapore Starbucks Marketing1414 Words   |  6 PagesINTRODUCTION Starbucks Coffee Company was founded in Seattle in 1971, Pike Place Market by Jerry Baldwin, Gordon Bowker and Zev Siegl, with a vision to educate the consumers about fine coffees. Starbucks began to expand when Howard Schults took it over in 1987. Since then, Starbucks grew from a small, regional business into the undisputed leader in the specialty coffee industry, and privileged to connect with millions of customer every day with 18,000 retail in 60 countries 2. 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Today it is a global roaster and retailer of coffee with some 17,000 stores, 40% of which are in 50 countries outside the United States. In 1995, with 700 stores across the US, Starbucks began exploring foreign opportunities. The first target market was Japan. The potential for coffee sales in Japan is significant. The Japanese economy is the third to the United StatesRead MoreImplementing Customer Relationship Management as a Core Business Strategy2160 Words   |  9 PagesSTRATEGY Presented to Adrian Lim School of Business Management Nanyang Polytechnic February 13, 2014 EXECUTIVE SUMMARY This report provides an analysis and evaluation of the current customer relationship management of Singapore Cafà © Ptd Ltd. The purpose of this report is to enhance the existing customer’s experience at Singapore Cafà © and to increase our presence in the Famp;B Industry. Sources of data collection include search engines and websites of the companies. The report findsRead MoreStarbucks in Japan1105 Words   |  5 Pages 13716002514600Case Study – Starbucks in Japan 00Case Study – Starbucks in Japan 2775585164592000 Executive Summary Thirty years ago, Starbucks was a single store in Seattle’s Pike Place Market selling premium-roasted coffee. Today it is a global roaster and retailer of coffee with some 17,000 stores, 40% of which are in 50 countries outside the United States. In 1995, with 700 stores across the US, Starbucks began exploring foreign opportunities. The first target market was Japan. The potentialRead MoreCase Study Analysis : Starbucks Turkey1643 Words   |  7 PagesCase Analysis: Starbucks Turkey Patricia Jasso Starbucks Turkey Discussion Questions 1. Has Starbucks has done well in Turkey? What are some of the common growth drivers in terms of consumer characteristics, market characteristics, and entry strategies across USA and Turkey that might account for Starbucks’ success? Starbucks has been very successful in Turkey despite the economic problems the company was experiencing in the U.S. during 2007-2008. The fact that Starbucks’ Turkey C.E.ORead MoreProject on Datbase Marketing4758 Words   |  20 Pagesis in line with Starbucks and it offers a unique coffee experience. Second Cup stores are furnished and are often filled with people studying and meeting for a coffee. Competitively speaking, from a financial standpoint, Second Cup is not performing as well as Starbucks. However, the company is growing and presently has nearly 300 stores in Canada. Metropolises such as Toronto and Montreal have a heavier concentration of Second Cup stores and are often located very close to Starbucks cafes. The coffeeRead MoreStarbucks - Going Global Fast (case study)1418 Words   |  6 Pages Starbucks - Going Global Fast (case study) I. Summary Starbucks is an American worldwide coffee company based in Seattle, Washington. It was founded on March130, 1971. Actually, it is considered as the largest coffee shop chain in the world with total stores of 17,651(as of July 1, 2012, official company’s website) locally and internationally. Starbucks stores are serving both hot and cold beverage, snacks, pastries, sandwiches and other non-coffee products. Different mugs in term of shape, size

The Legal Foundation For Humanitarian Intervention Essay

The legal foundation for humanitarian intervention was established in the United Nations Universal Declaration of Human Rights and the Convention on the Prevention of Genocide and Punishment of the Crime of Genocide (Lecture 11/15/16). Genocide, as decided by the, Convention on the Prevention and Punishment of the Crime of Genocide: genocide, whether committed in time of peace or in time of war, is a crime under international law which they (contracted members) undertake to prevent and to punish (U.N, 1948). Samantha Power in A problem from hell: America and the age of genocide highlights the calamitous intervention in Rwanda by United Nations, thoroughly bringing to light many shortcomings in current understandings and definitions of humanitarian intervention (Power, 2002). As it stands now, the concept of Humanitarian intervention has no standard, completely uncontested definition. Generally, humanitarian intervention involves the use of military forces and an intervention, in the sense that it encompasses intruding in the internal affairs of a sovereign state by sending military forces into a state that never engaged in an act of aggression against another state. (Lecture, 11/15/16). Humanitarian intervention is a convenient label that has been used to describe everything from simple economic aid to military intervention. Because of the superfluity of conventional approaches to intervention, the question is no longer whether countries should intervene militarily, theShow MoreRelatedWhy Have Some American Attempts At Humanitarian Intervention Been Successful And Others Not?987 Words   |  4 PagesWhy have some American attempts at humanitarian intervention been successful and others not? Humanitarian interference positions a hard trial for an international society constructed on the doctrines of sovereignty, intervention, and the use of force. Directly after the holocaust, the society of states recognized the laws prohibiting genocide, forbidding the exploitation of civilians, and identifying plain human rights. These humanitarian values often clash with doctrines of sovereignty. SovereignRead MoreShould States Ever Interfere in the Affairs of Other States?1602 Words   |  7 PagesIs the intervention of one state in the affairs of another ever justified? Do states have a moral duty or a legal right to interfere? Where is the line drawn? This essay will observe some of the answers to these and other questions surrounding the interference of one state in the affairs of others. It will also distinguish between interference and intervention and consider the conflict between these issues and sovereignty. Furthermore, it will examine different types of intervention and p ro- andRead MoreAnalysis Of The Military Intervention In Syria1108 Words   |  5 Pagesfact that there is a relatively higher military risk in Syria than compared to Libya, which is a factor that has influenced the attitude of the international community towards Syria. Lombardo, G 2015, The Responsibility to Protect and the Lack of Intervention in Syria between the Protection of Human Rights and Geopolitical Strategies. The International Journal of Human Rights, vol. 19, no. 8, pp.1190-1198. In this article, Lombardo explores the human right violations in Syria and how the United NationsRead MoreHumanitarian Intervention2282 Words   |  10 Pages Humanitarian intervention is use of force or other sanctions by one state or group of states against another to prevent or stop the denial of the basic human rights of that states citizens. There is no actual definition of humanitarian intervention, only a basic notion of what it entails and the outstanding question of whether the human rights violations in a sovereign state are reason enough for others to intervene. In past wars the majority of casualties were the combatants, but today’sRead MoreEssay on Foreign Politics in the United States of America1075 Words   |  5 Pagesthe government army and rebels has led to allegations that the Syrian government was using chemical weapons to attack in Damascus. These tensions have fuelled gossip of US-led military intervention. However, whether the US should intervene militarily or not has drawn several opinions. Opinion based on humanitarian grounds that urge the president to intervene using military action, is one of them. The proponents argue from the point of view that suffering demands action (Moyn 3). This group believesRead MoreHumanitarian Intervention : Legality And Effect On Sovereignty2298 Words   |  10 Pages Humanitarian Intervention:Legality and Effect on Sovereignty Annel Veloz POLI110A David Foley 25 Nov 2014 Humanitarian Intervention: Legality and Effect on Sovereignty Humanitarian Intervention has been a topic of controversy especially in the last 100 years where the need for intervention has grown. The debate primarily being about whether or not humanitarian intervention is legal and what effect it has on a country’s sovereignty.After much research on this topic a conclusion was drawn thatRead MoreReflection Paper On Human Rights890 Words   |  4 Pagesconsidering humanitarian intervention has failed to tackle the problem on human rights among the less affected people as predicted by using the UN, the NGOs are taking upon the responsibility(Genser, 2014). Hence, state authority is dealing with barriers that prevent it from being useful to its citizens; the UN is additionally going against the humanitarian intervention leaving the non-governmental groups alone to bear with the issue. The principal challenge hence remains the absurdity of the legal governmentRead MoreHumanitarian Intervention with Respect to R2P3241 Words   |  13 Pages AGENDA- HUMANITARIAN INTERVENTION WITH RESPECT TO R2P INTRODUCTION The objective of humanitarian intervention is to prevent mass violation of human rights and human dignity. It has remained a compelling issue in international affairs because of its controversial character. Although sovereignty has formed the basis of international relations since the Treaty of Westphalia, events in the 1990s raised the impetus of the international community to place the protection ofRead MoreNato s Justification Of The Security Council2815 Words   |  12 PagesNATO’s 11-week bombing campaign against the Federal Republic of Yugoslavia (FRY) in March 1999 was a challenge in the history of the North Atlantic alliance. For the first time, NATO launched an armed intervention outside its borders in order to avert a humanitarian crisis (Solana 1999: 114). The bombing campaign was intended to stop Belgrade’s repression of Kosovo’s Albanian population and to oblige the Milosevic regime to accept NATO’s demands regarding the future political status of Kosovo (WippmanRead MoreInternational Law Changed During Post Wwii New World1576 Words   |  7 Pagesever became the focus of the creation of the laws that would follow from thereon (Orakhelashvili, 2000). The opinions regarding what status and legal position individuals hold in international law vary, as well as what makes up the background and frontiers to formulate their legal position. The shift into the importance and concentration of humanitarian laws has exasperated a system in which the protection of the individual is essential in the development of international rules. The international

Balance Sheet and Financial Reporting Fraud free essay sample

There is clear evidence throughout the questionnaire that there is a measurable â€Å"tone from the top† regarding integrity and a commitment to corporate values. Dickinson maintains a comprehensive code of conduct that all employees are required to sign and follow. Senior management is highly respected and employees feel a sense of fairness and integrity when dealing with them. When problems do arise, management is quick and decisive in their actions to resolve. These aspects further â€Å"set the tone† in the organization and were evident in the Integrity and Ethical Values control factor section of the questionnaire. Other areas of note that suggest a low risk of fraudulent financial reporting come from responses within the Management’s Philosophy and Operating Style control factor section. Management does not put heavy emphasis on immediate, short-term operating results. This alleviates internal pressure for associates to meet specific numbers at month, quarter or year end cut-off periods. If Dickinson Technologies had a more myopic view on short term results, this could be a greater area of risk. There is also evidence that internal goals and metrics are reasonable and often met. Past achievements of meeting budgets suggest an ability for the company to hit financial goals without having to manipulate data. Management has also taken a conservative stance with accounting policies, such as revenue recognition, that further suggests a risk adverse attitude to financial reporting. Perhaps the strongest evidence in the case that suggests a low risk of financial reporting fraud comes from the Board of Directors and Audit Committee structure. A Board Committee does exist and is in compliance with SEC policies. An audit committee exists, as well as compensation and stock option committees, providing multiple levels of oversight. Members of committees have adequate industry knowledge and are properly appointed. There are annual reviews of audit activities, functions and findings, and relevant issues are brought to the attention of the appropriate executive officers. Internal and external auditors are also included in communications of findings. This policy of transparency and open communication provides substantial evidence that Dickinson Technologies is at a low risk for fraudulent financial reporting. Dickinson Technologies, Inc. faces a far greater risk of misappropriation of assets, than it does of fraudulent financial reporting. The key risk factors that were evident from the questionnaire placed a spotlight on areas of weakness. Management’s overall attitude towards overriding existing controls and the lack of oversight of the control structure create an environment where asset misappropriation can occur. In the Integrity and Ethical Values section of the questionnaire, rules were vague or non-existent regarding individuals’ abilities to override requirements. Overrides can happen without documentation or management approval and further investigation does not occur. Senior management also places a lot of responsibility on supervisory level employees and provides them with broad authorities that are not regularly reviewed. Without proper oversight, management simply relies on having good people in place and no control mechanisms to verify appropriate behaviors. This theme continued throughout the Assignment of Authority and Responsibility section of the questionnaire. Along with improper segregation of duties and inadequate levels of oversight, management’s most egregious violation of controls occurs with the protection of company assets. Under the Management Philosophy and Operating Style section, observations and documented occurrences of failures occurred. This suggests that policies are in place with regard to safeguard company assets, they are just not being met or followed up on. The existence of this type of culture can manifest into much larger problems, if gone unchecked. According to our readings, in-class discussions and text information, fraudulent financial reporting tends to have the largest impact on the outside investment community and financial markets. For this reason, close attention should be given when reviewing an organization’s control structure. This type of fraudulent activity tends to be perpetrated by upper levels of management; the very people responsible for substantiating the financial reports. Control systems are much more likely to prevent and or detect misappropriation of assets than they are to identify fraudulent reporting. Financial reporting fraud also tends to carry a greater magnitude in terms of materiality. The accumulated efforts of stealing inventories or cash equivalents can take long periods of time to accomplish. Massive changes in financial position can happen instantly on financial reports and carry far more financial significance. In this case study, Dickinson Technologies, Inc. poses more risk from misappropriation of assets occurring. The evidence suggests inadequate controls when it comes to safeguarding its assets, but a strong environment exists with its financial reporting controls. A proper tone from upper management of integrity and an adherence to values, as well as other strong control features protect Dickinson from financial fraud. This, however, is no guarantee that fraud could not happen. As our lecture discussions and text notes suggest, there is no one control system that can absolutely protect an organization from fraudulent activity. The goal is to make it as difficult as possible for these activities to transpire.