Assignment # 7 Essay Example | Topics and Well Written Essays - 750 words

Assignment # 7 - Essay Example Policy makers only consider less number of options when tackling problems. The selected policy options only differ marginally with the existing policies. For each option, just the most significant consequences are considered. There is no best policy assessment; an excellent policy is one that all participants consent on rather than what is most excellent to solve a crisis. Incremental policy advocates for making corrections; it centers on small modification to already existing policies rather than remarkable fundamental modifications. In this model, policy-making is also sequential; you have to keep solving problems as mistakes become obvious and are rectified. Fresh approaches to the problems are developed. In this model urgency and importance are the barriers. Since the model advocates for small parts solving of problems, some problems may have serious consequences and need fast solutions. Additionally, some problems may be new and of high risk which need new policies. The mending of already existing polices may not solve the problems. With the analysis of problems before implementing or creation of policies should be advocated so as significant policy change to occur. The Steams theory applies the consideration of three example applications of streams, i.e. politics, policies and problems. However, the streams have drawbacks which hinder effective policy making. First, the independence of the streams is questioned. The streams are said not to be independent which makes them manipulated easily. People tend to embrace solutions that they have a belief that it will solve their problem. They do not identify solutions because that solves a particular issue. Politically, in governments, regardless problems have been solved or not, problems still arise. The streams only come together when solutions and problems are attached and presented to political audiences. The other barrier is that the streams need a proper entrepreneurial culture

Does George Washington deserve the title Father of our nation Research Paper

Does George Washington deserve the title Father of our nation - Research Paper Example George Washington is known as the Father of the Nation for various reasons. Not only was he the first president of independent America but he was also the head of the Revolutionary Army. As the Commander in Chief of the Revolutionary Army it was mainly because of his steadfastness, leadership and his explicit refusal to give in did the Colonists win the war in their favor. He made a bold attack on the Hessian fort in Trenton which turned the tables in favor of the Colonists as compared to the British. When it was time to take charge of the Continental Congress, because it proved again and again that it was incapable of leading a young nation, Washington took charge and that too in the most explicit way. Washington was a powerful, charismatic personality; merely looking at him convinced many people to predict great heights for this man including the title of the Leader of the Nation. The organizers of the Constitutional Convention were of the opinion that only because of the charismat ic and strong personality of George Washington did they enjoy success in the Convention. Hence, it was fortunate for America when Washington, who was also known as the ‘indispensable man’ not only attended the Convention of Philadelphia in 1787 but was also chosen to become its president and he indeed, did serve this position. Washington holds an exemplary position in the leading political and mainly military circumstances of the American Revolution. He became involved early in 1767 when he stood up against the political standing of the parliament of Britain. When the Battle of Lexington and Concord broke out he assumed military position as the Commander in Chief of the Continental Army. He depicted his readiness to go to war when he appeared in military attire in front of the Second Continental Congress. The Continental Army was formed on the 14th of June and the very next day was Washington appointed as its General or Commander in Chief. The job he took on was vast, c orresponding local wants and needs, rivalry amongst his inferiors, spirits amid the grades and shots by Congress to administer the army's dealings too narrowly, wishes of state governors for support, and an infinite requirement of funds to clothe, feed, arm, equip and move the troops. As it became more and more tensed politically for the colonies to continue peacefully Washington chaired a meeting in June 1774 and Fairfax Resolves were adopted then. These resolves called for many actions the most important being the assembling of the Continental Congress. Washington attended the First Virginia Convention in August and as it became more politically tensed in 1774 he helped train the militias of the country in Virginia and convened enforcement to boycott all those goods by the British which were instituted by the Congress. Washington is known most for his long lasting effects as the President of the United States of America, his first two terms being the most prominent. The Constituti on gained popularity and one reason for that was the appointment of Washington as its Chief executive. Washington was a dedicated patriot and time and again he passed various opportunities to gain supreme authority. When he arrived in the Capitol, he waited for the convening of the Congress before assuming his duties the President of America. His popularity was as such that people wanted him to be treated as King however, he passed that

International Business Strategy Assignment Example | Topics and Well Written Essays - 1250 words

International Business Strategy - Assignment Example International business operators have adopted a new form of business that entails standardization of the product with the intention of offering and bringing together product and service development and processing. In this aspect, multinationals have tried to make one corporation with branches and operations across the world. The thinking, in this case, is influenced by the precise customer needs and the cultural and geographical factors that impact on the purchasing behavior. Therefore, it is possible to have an international company, say a restaurant, offering entirely different types of goods and services in different parts of the world. This depends on the people living in a certain global locality. Nevertheless, the company’s logo and brand name continue to unite its global customers.   Another thinking of the international business that has evolved is the arbitrage thinking. This involves the exploitation of the differences that arise between regional and national marke ts. Business operators are now required to be more vigilant in the location of important parts of the supply chain in different regions. For instance, Europeans, mainly value opening many retail shops while Indians value the initiation of call centers to monitor employees and customers and create a better channel of communication.Another strategic thinking, that has characterized and shaped international business, is the competitive rivalry between different producers and suppliers in the international markets.

Gangsters in Malaysia Essay Example for Free

Gangsters in Malaysia Essay Longman dictionary 2005 defines gangsters as member of violent group of criminal. Gang Identifiers and Terminology, Cantrell, Mary Lynn, Journal of Emotional and Behavioral Problems (1992) defines gangsters as organized crime that Bootlegging activities such as importing or making illegal liquor and speakeasies where alcohol could be illegally purchased gave rise to rivalry that resulted in hired gangs of criminals and gun battles. Thompson, Tony. Gangs: A Journey into the heart of the British Underworld. (2005) London defines gangsters as a member of an organized group of criminals or racketeers. http://www.urbandictionary.com/define.php?term=gangsterism (2004) defines gangsterism as Subscribing to a course of action reminiscent of organized crime. Acting or conducting business in a way that is violent and totally without conscience. Acting like a gangster/thug/hoodlum. Running business or holding a high government position with the help of hired guns, intimidation and the occasional assassination. wikipedia.org/wiki/Gangsterism (2009) defines gangsterism as a gang is a group of people who, through the organization, formation, and establishment of an assemblage, share a common identity. In current usage it typically denotes a criminal organization or else a criminal affiliation. History of Criminal Gang in Malaysia Who Are the Triads Identified? article at mynewsfocus.com (2005) stated that it is believed that Sio Sam Ong which literally means Three Little Emperors is a leading Chinese triad in Malaysia was established during the 1940’s to 1950’s; being mainly active in northern Malaysia. According to Wikipedia, A wide variety of historic gangs, such as the The Order of Assassins, Adam the Lepers gang, Indian Thugs, Chinese Triads, Snakehead, Japanese Yakuza, Irish mafia, American Old West outlaw gangs, Russian mafia and Italian Mafia crime families have existed for centuries. One of notorious gangsters in Malaysia was [2]Mamak Gang which has been active since the early 1990s. Gangsters Behavior and Activities The Star wrote in its article about Gangsterism, Gangsters are a threat to society and you can be considered a gangster if you are involved in any of these activities: Extort money from shop owners, hawkers and the like. Receive payment for threatening others or to beat someone up. Protect/cover-up gambling, prostitution, and drug trafficking syndicates. Ransom people for money. Be a part of organized crime. Force anyone to join a gang and its illegal activities. Attend a gang’s swearing-in ceremony. Engage in â€Å"table talk† or a fight with other gang members. Beat people up or destroy property of those who refuse to follow the gang’s commands. Gangsterism Amongst Youth in Malaysia [3]Yayasan Da’wah Foundation Malaysia (2007) in its article about â€Å"gangsterism amongst youth†, it is indeed saddening to witness our children change from a loving person, obedient and loyal to a person that likes to hurt, bully, shout, ill mannered, aggressive, rude and could not care less about others. They are involved in gangsters since their early age. There is a case where a father from Seremban called in the police and accused them of holding on to his son. That is the only thing that he could do. Just imagine how painful it was. Each group of gangsters have a symbol and of their own. It does not matter whether they are new or whether it is relevant the world of gangsterism, they all have a logo, a signal or a sign of their own. If you child waves to his friend in an explicit manner, be warned. Other than that, absenteeism from school maybe one of the indications that they have joined a gangsters organization. Internal Security Ministry Parliamentary Secretary Datuk Wira Abu Seman Yusop in an article by Daily Express on Wednesday, July 28, (2004) said that the Emergency Ordinance (Public Order and Crime Prevention) 1969 can be enforced on students involved in extortion and gangsterism. [4]Datuk Wira Abu Seman Yusop also commented that there were 1,502 cases in 2000, 1,324 cases in 2001, 1,136 cases in 2002 and in 2003 1,429 cases were reported. Among crimes usually committed by students were murder, robbery, rape, housebreaking, theft, using force, molest and receiving stolen property. In 2000, there were 1,152 cases involving students aged between 13 and 15, and 1,398 cases involving student aged between 16 and 18. The police always made efforts to overcome the problem of crimes among students by giving lectures and holding exhibitions at schools to increase student awareness on crimes and drugs and encourage students to join [5]Police Cadets to enhance their discipline and launch special operations to check unhealthy activities at entertainment outlets. Ways to Prevent Gangsterism Yayasan Da’wah Foundation Malaysia (2007) in its article about â€Å"gangsterism† amongst youth stated that several ways to prevent gangsterism. Studies indicate that the prime cause for children joining gangsters today is due to being able to collect money easily; to acquire drugs and to see protection. Some youths are bullied into joining. If they are afraid, or feel shame and easily bullied, their friends may threaten them by saying, â€Å"If you do not join our group, watch out! However if you are together with us, we will protect you and we will make you rich and feared!† Love Your Children. Just because he has made a mistake, do not leave him to fend for himself or to allow him to go astray. He will become more involved in social crimes. Just reflect over having a child delivering drugs for a group in comparison to your friend’s child who ends up becoming a doctor. You will most certainly ask as to where did you go wrong? You are only wrong if you neglect the well being of your child. Self-Confidence. Instill within your child with something that can never be changed, notably, confidence in himself. It has been proven that children that possess a high degree confidence in themselves are not involved in gangsterism. Parental Love. Parental love from the very beginning is very important in the shaping of your child’s future. If there is little love at home, then it will be sought off elsewhere. The same is applicable to money. If they do not receive it, they will seek it elsewhere. Make sure that you always are concerned and observe who your child mixes with and know where he is every time. If he has a cell phone, check if he has switched it off so that you c annot call him.

Kretchmars Five Types Of Dualism

Kretchmars Five Types Of Dualism The classical emphasis emerged from one of the most famous Greek philosophers dialogue, Platos Phaedo. Plato believed that the most important things are not the material or physical entities but the eternal Forms. He also stated that the bodies and physical matters are just imperfect replicas of such Forms. Aristotle, one of Platos students did not believe in the Platonic Forms. Aristotle argued that the body is far more important than the mind and the soul (the mind) do not exist. His forms are the property of things and the things existing in those things. This made it easier for Aristotle to explain the body and soul union by saying that the soul is nothing more than form of the body. Due to this reasoning, by Aristotle arguments the soul is something material because it is a property of the body. Aristotle argument and theory led to many interpreters, ancient and modern, to interpret Aristotle theory as materialistic. The more modern version of dualism has their origin and is associated Rene Descartes Meditations. Descartes was known to be a substance dualist. He states that there are two types of substance, the matter which the essential property is spatially extended and the mind which is the essential property that do the thinking. In very recent history, Scott Kretchmar divided Descartes dualism into five kinds. These five kinds are: Substance Value Knowledge Language Behaviour Substance Dualism: Substance is at the heart of the dualistic thinking and practise. Dualists argue that the mind (soul) and the body are two radically different things. The body is seen just like another object, it is like on the same level of a football, water and rocks. When we see the body from this perspective, the body can be used, manipulated, dissected and treated like any other object. Since the body is seen as an object, then the body is just a machine made of joints which move using the levers and force. Like any other physical object the body obey and use the laws of physics. The substance dualists also acknowledge thinking. Thought is not like the matter. Matter has shape, colour and obey laws. Thinking or the mind or the soul does not have colour, size, form or shape and do not observe physics laws. The mind obeys the logic rules and coherence. Substance dualism does acknowledge that the body and mind interact. These dualists also acknowledge that the body affect the mind and vice versa. While the connection between the mind and the body is very difficult to explain, but through scientific experiments and personal experience the body and the mind do affect each other. Value Dualism: Value dualism grounded deep in substance dualism. Value dualists see the human as being the mind and the body. Plato placed the thoughts, perfection and ideas over the body, above the mediocrity and emotions. Plato continued his theoretical argument that the body at its best serve as a compliment to the mind and helping the mind to acquire more intellect and knowledge. At the same time, he stated that at worst the body will hinder the mind from gather more knowledge due to our carnal nature and desire. If this happens, it will be the source of our animal instinct, emotion disturbance and perceptual errors and then peak result will be pain and death. Plato stated that our physical senses may perceive things in a wrong way and therefore our senses will transmit to the mind wrong messages and the knowledge transmitted can be negatively influencing the mind. Value dualists; value the mind over the body, with the body being the source of all evil. But this raise some questions, such as, does all the evil come from the body? Impure thoughts, such as, excessive anger and greed does not disturb the acquisition of knowledge? Is this evil which originated and circulated in the mind without any help from the body? Knowledge Dualism: Knowledge dualism is divided into two categories, the knowing and the knowing how. The knowing is pure knowledge, pure understanding of things. The knowledge of why some things work better than others, why things occur in such a way and order. Knowledge of why we feel better after a good session of training, why our cardiovascular system improves in functionality with regular training. The knowledge of knowing how is purely procedural. This kind of knowledge help people and athletes perform better skills. A great football player can kick the ball with so meticulousness that if he is ask how he did it he wont be able to explain what he did. The player will be at a level of knowledge of kicking the ball that for him it will be hard to explain the complexity of the angle of the foot, the power in the kick and the position of the supporting leg. This happens because it so natural for him to do that and cannot explain why and how. People with this kind of dualism do not really understand what they are doing and this will compromise the value of accomplishments. Behaviour Dualism: Gilbert Ryle in his book The Concept of Mind describes behaviour dualism is a type of value dualism because it climaxes the requirement of the body as a machine and the mind as an operator. This kind of dualism suggests that all actions has a dual process. The process of thinking followed by the process of doing. These dualists beliefs are similar to the valuelists because they believe that since the body is only a machine it cant function on its own. Therefore; since the body is only a machine, it must awaits for commands from the mind. The behavioural dualism point of view is that the mind and the body are in an unbalanced relationship where the body depends totally on the mind. Language Dualism: Language dualism is similar to the behaviour dualism and is considered as a value type dualism. This kind of dualism focuses on symbolism focuses on an image or an action and such action or images stand for something else. According to Ernst Cassirer in his book Philosophy of Symbolic Form (1944), the achievement of using symbols is what makes us human beings. This is also considered as a trademark for human beings and this hallmark distinguishes us from all the other lower life forms. This kind of dualism is divided into two major groups, intellectual and non-intellectual. The intellectual group consists of poems, prose and other writing and spoken form. This group also include any mathematical symbols used in physics and other sciences. Since these are considered intellectual, these factors are at the heart of most of IQ tests, SRT and other intelligence and academic testing. These are used because they are considered as they are thought to show the mind workings at its best. The other group is the non-intellectual. Paintings, music and sports are found under this category. Because these form part of the non-intellectual group, these are given a lesser academic rating and importance.

Global Warming is Real Essay example -- Environment Environmentalism

Imagine the world in fifty to one hundred years. Because of global warming, it might not be the world most people would think. Many scientists and environmentalists talk on ways reverse global warming. Global warming causes the polar ice caps to melt, record high temperatures, and many other things. Global warming is starting to change the world in actuality, but humanity has no one but themselves to blame, as there are many ways to fight global warming in which benefit not only the environment, but the individual that helped support the cause. In some parts of the world, there are already signs of climate change altering the way people live and the world itself. One big example of this happening is that temperatures have dramatically changed in the last one hundred-twenty years, since the Industrial Revolution. Some people (especially government personnel) may deny this, but the polar ice caps are melting. No denying it, the Arctic and Antarctic ice packs are melting. Proof of this is in one of CNN?s articles from ?Planet in Peril?. Two years ago, Explorer Dennis Schmitt fo...

Auditor Independence – 2

Introduction Independence is a fundamental to the reliability of auditors’ reports. It is an attitude of mind characterized by integrity and an objective approach to professional works. A professional auditor should work both independent and seen to be so. Nowadays, but, the trend of providing non-audit services to audit clients seem to be sweeping accounting firms all over the world; impacts of independence impairment caused by this trend should not be ignored. The Meaning of Independence The essential feature of an audit is its independence and, if an accountant performs the accountancy work and then checks it himself, this checking cannot be viewed to be an audit because it lacks independence. From ACCA’s Code of Ethics, the definition of Independence is composed of independence of mind and independence in appearance. In general, independence means an auditor’s opinion must be based on an objective without bias and disinterested assessment of whether the financial statements are presented fairly in conformity with generally accepted accounting principles. The Importance of Independence in relation to the provision of assurance The value of audit derives entirely from its independence. Without independence, auditors’ opinions lack impacts and credibility. The relationship between the auditors and audit clients, however, gives a potential threat to the independence. Influencing Auditors’ Reports on Clients’ Financial Position due to Conflicts of Interests: Possibilities of conflicts of interest between firms and clients, where situations such as, connections of an audit firm with associated firms, family and other personal relationships, financial interests in audit client, employment with audit clients, provision of non-audit service to audit clients, may consequently affect auditors. Without the strength of character to withstand such pressure, auditors may be unable to express independent opinions. Preserving Investors Confidence in the Financial Market Public confidence in the capital market relies heavily on the appearance of auditor independence. Auditor independence helps to ensure quality audits and sustain the circulations of investment with the capital market. Investor confidence is eroded if investors and other users of the financial statement information do not perceive that the auditor was independent in both fact and appearance. Giving Constructive Advice Although there is no formal obligation, a good auditor will be anxious to offer his client assistance on improvements in the financial aspects of the business if he can give an unbiased independent opinion, where added value is brought to clients and to the wider business community. Lowering Litigations Sustaining independence enables the auditors to objectively report on True and Fair Value of any information required to be disclosed in financial accounts, of which the chances of successful negligence lawsuit to a level acceptable will be reduced. The Nature of other services provided by the auditors In the classification from APB, non-audit services is composed of any engagement where an audit firm provides professional services to an audited client other than the audit of financial statements, and pursuant to those other roles which legislation or regulation specify can be performed by the auditor of the entity. There are five different natures of non-audit services categorized by activities arising directly from an audit of a company’s financial statements, services required to be provided by the auditor by laws, services provided by auditors because of their familiarity with the client and, as a consequence, their ability to perform them in a timely and cost effective manner, services provided because of the pool of accounting and related financial skills available to accountancy firms, services provided because of the pool of consulting and general business skills available to accountancy firms Critical Discussion of Ethical Code Requirements Independence is part of the accountant’s code of professional conduct. Under APB Ethical Standards the concept of auditor independence shifted in favor of objectivity and neutrality in the reporting of the financial position and the results of operations, rather than loyalty to a particular party. The Ethical Standards allow audit firms to offer consulting services such as internal auditing and information technology but are subject to certain restrictions, and audit firms are required to disclose fees received from auditing and all non-audit services. However, without providing clear distinctions which makes grey area exists, the rules should err on the side of caution. Auditors and their clients are likely to continually test the limits of what is permissible, including by litigating restrictions they oppose. UK’s Combined Code on Corporate Governance only recommends that audit committees develop policies to govern the future provision of non-audit services, but does not require a pre-approval of non-audit services by audit committees. No specific enforcement mechanism ensures that management does not become involved, directly or indirectly, in selecting auditors or determining audit fees and the scope of audit. Ethical code requirements should focus to a greater extent on the issue of to what extent client management may still be able to influence the audit fee and the scope of audit engagement. Explanation of the Current and Emerging Developments In order to increase revenue, recently, accounting firms not only provides auditing services, other services including bookkeeping, financial information systems design, human resources and management functions, valuation, internal audit, tax, legal, investment banking services and expert services unrelated to audit, also provides. There are several reasons leading to the increasing popularity of providing non-audit service, Price Competition Auditing becomes a low-profit activity that clients increasingly search for the lowest prices and the loosest standards. Competitive bidding in auditing created pressure to reduce audit engagement hours. To maintain overall revenues, high profitability of the numerous new consulting and other non-audit services is being offered. Horizontal Integration The rapid growth of business enterprises on a worldwide basis provided large accounting firms with an opportunity to become the preferred providers of a wide range of business services, the revenues from non-audit services for audit clients quickly outpaced the fees from auditing-only services. Audit Effectiveness Providing non-audit services allows accounting firms to perform better audits because they can obtain a better understanding of the client’s systems, which can achieve the cost-effective goal. Criticism and Analysis of Independence Impaired by Provision of Non-audit Services The relative increase in reliance on revenues from non-audit services may have placed increased pressure on auditor independence. The major accounting firms, seems vigorously opposed reforms to eliminate the growing conflicts of interest arising from auditing and consulting for the same client, because of economic bond which the auditor does not want to lose developed between the client and the accounting firm. In order to be more competitive, accounting firms try to reduce audit fees to attractive customers by reducing engagement hours. But this risk-based auditing approach may not detect fraudulent activities. Some auditors shifted their concept of independence to becoming trusted advisors to the client’s management. Although acting independence in certain situations is acceptable, too often an auditor’s efforts to help management resulted in concealing true economic performance. It appeared that some auditors ignored their most immediate responsibility to act on behalf of third-party investors or, at a minimum, to be an objective and neutral interpreter of accounting standards. Many non-audit services evolved from requests by audit clients for additional services that their auditors seemed best suited, as well as from the special skills needed to audit new and complex business transactions. Expanding the scope of the specialists’ activities helped firms attract and retain people with skills that were increasing important to effective auditing. Audit firms’ management consulting practices have expended far beyond the skills required for audit support and the traditional areas related to financial planning and controls. Independence questions can arise when these services are marketed to audit clients. However, it is obvious that major accounting firms keep bearing legal risks by providing non-audit services to audit clients. Even ethical standard regarding to provision of non-audit services has been revised; firms could argue that advanced technology and improved education enabled accounting firms to provide many non-audit services to their current client. Conclusion and Recommendations Independence, both historically and philosophically, is the foundation of accounting profession and upon its maintenance depending on the profession’s strength and its stature. From my viewpoint, it is undeniable that Ethical standards put efforts on monitoring auditor independence; but standing at the point of running the business, accounting firms have woven an increasingly complex web of business and financial relationships with their audit clients. The most common case of independence impairment occurs because an auditor becomes so close to the client as to be unable to function objectively. The actual cause of the independence problems, however, generally was not wanton disregard rules. Instead, internal control problems may have caused many of the breach where the weak internal control system is unable to trace employees’ investments. Despite of regulations, area needs to be addressed to improve the auditor independence is the audit firms’ internal control systems, of which all relationships between each auditor and audit clients should be reviewed from time to time. The nature of the non-audit services providing to audit clients maybe different in different era. It appears that there is more mobility of employees and an increase in dual-career families. In the foreseeable future, keeping prohibition on non-audit services would help medium-sized accounting firms secure additional non-audit work with major clients. On the other hand, the increasingly competitive auditing market and the complexity of international business practices may cause some auditors to reduce their focus on objective and neutral interpretation of accounting standards in favor of becoming a trusted advisor for clients. MMUBS Reference Book Graham W. Cosserat and Neil Rodda (2009) Modern Auditing, 3rd ed. , John Wiley & Sons, Ltd Diane Walters and John Dunn (2001) Student‘s Manual of Auditing: The Guide to UK Auditing Practice, 6th ed. , Thomson Learning M. Shere and S. Turley (1991) Current Issues in Auditing, 2nd ed. , Paul Chapman Publishing Ltd Newspaper Article – Internet Copy Editor (2009) ‘Auditor independence important – CMDA’ The Miadhu News. [Online] 4th November. [Accessed on 4th November 2009] http://www. miadhu. com/2009/11/local-news/auditor-independence-important-cmda/ Journal Article – Internet Copy Franklin Strier (2006) ‘Proposals to Improve the Image of the Public Accounting Profession’ CPA Journal, March 2006 Issue http://www. ysscpa. org/cpajournal/2006/306/essentials/p67. htm C. Richard Baker (2005) ‘The Varying Concept of Auditor Independence: Shifting with the Prevailing Environment’ CPA Journal, August 2005 Issue http://www. nysscpa. org/cpajournal/2005/805/infocus/p22. htm Robert H. Colson (2004) ‘CPA Independenc e, Present and Future’ CPA Journal, April 2004 Issue http://www. nysscpa. org/cpajournal/2004/404/essentials/p80. htm Carolyn L. Lousteau and Mark E. Reid (2003) ‘Internal Control Systems for Auditor Independence’ CPA Journal, January 2003 Issue http://www. nysscpa. rg/cpajournal/2003/0103/features/f013603. htm Deborah L. Lindberg and Frank D. Beck (2004) ‘Before and After Enron: CPA’s Views on Auditor Independence’ CPA Journal, November 2004 Issue http://www. nysscpa. org/cpajournal/2004/1104/essentials/p36. htm Mario Christodoulou (2009) ‘Debate rages on over KPMG’s cut-price Rentokil audit deal’ Accountancy Age, 20 August 2009 http://www. accountacyage. com/accountancyage/news/2248103/debate-rages-kpmg-cut-price Internet Source – Organization NASD Notice to Members 02-19. (2002) Auditor Independence: SEC Review of Auditor Independence Rule. Online] [Accessed on March 2002] http://www. finra. org/web/groups/industr y/@ip/@reg/@notice/documents/notices/p003715. pdf Investor Protection (2003) Strengthening the Commission’s Requirements Regarding Auditor Independence. [Online] [Accessed on 20th January 2003] http://www. consumerfed. org/pdfs/011303auditor. pdf Public Oversight Board (2002) Report and Recommendations: Chapter 5: Auditor Independence [Online] [Accessed on March 2002] http://www. pobauditpanel. org/downloads/chapter5. pdf APB (2009) Consultation Paper on audit firms providing non-audit services to