Shaun Hoggan

 

Article Analysis of Situations That May Lead to Unethical Practices

Shaun Hoggan

September 14, 2007

Financial Accounting II/ACC/363

 

 

          In the article “New wave of accountants returns to roots” found in the September 30^th, 2005 edition of the Central New York Business Journal, the author indicates shifts in accounting priorities which will change the demand of future accounting requirements.  Although the article does not mention Sarbanes-Oxley legislation which was passed in July of 2002, it does imply the new demand is caused as a result of the legislation.  The first bullet point in the recently changed demand is for corporate CFOs requirement to meet compliance deadlines which would have been imposed by Sarbanes-Oxley legislation.  This paper will discuss how not complying with Sarbanes-Oxley legislation will lead to unethical practices by corporations and the indicators showing where the shortages in the corporate know how are and how they are being resolved. 

            The Central New York Business Journal article implies that several existing and new skills are needed as a result of this required compliance.  Among those skills and aptitudes needed are: 

• Basic accounting skills
• Internal Controls
• Business-Continuity Planning
• Anti-fraud measures
• Mergers and Acquisitions

The article also suggests opportunities are expanding in the future for consulting roles at large public-accounting firms and independent consultancies.  The article says:

“Technological proficiency will remain a critical skill for next-generation accountants.  Valued areas of expertise include systems documentation, flowcharting, and data warehousing, as well as knowledge of database management and enterprise planning systems”(New wave of accountants returns to roots, 2005)

Corporations do not currently have what it takes to be compliant with Sarbanes-Oxley and they are struggling to find people who can assist in speeding the finish line to compliance.  When the article indicates that “Technological proficiency” is critical this may mean two things.  First, corporations have had a sudden increase in technology changes which have been adopted by the technological savvy.  These people who are the early adopters of technology are not always known for their business savvy practices.  This has caused a dichotomy of segments in the business world which do not know how to relate or communicate with each other.  So the Technological proficient is likely a requirement needed to communicate the business activity which is becoming more dependent on technology to translate into business terms which are pertinent to financial reporting.

            The second reason technical proficiency may be critical is likely from the requirement of today’s corporation to grow on an ongoing basis.  Technology has made significant strides in streamlining data and making arduous tasks more efficient which in turn requires less overhead.  As employment, and wages increase, along with the requirement to report pensions during the employees’ tenure importance lies with becoming increasingly more efficient with as little headcount as possible.  The days of expensing pensions the months they are required to be paid out are gone as the baby boomers are beginning to retire and corporate liabilities for these workers are mounting on the financials.  These liabilities will certainly have an impact on corporate financials for several decades ahead. 

            By not complying with Sarbanes-Oxley certain detrimental effects will automatically occur.  Non technical business workers, if allowed to continue without bridging the technical divide will not have a clear picture of the business effects technology is having on the corporation.  Sarbanes-Oxley requires these corporations to bridge this divide and understand the full implications clearly representing the impact technology has on the business. 

References

New wave of accountants returns to roots. (2005, September 30). Business Journal (Central New York), 19(39), 24-25.

Week 2 Assignment
Monday, Day 7: Learning Team – Prepare a solution to the following problem from the text: Chapter 10: # P10-3A.

Week 2 Discussion
Learning Teams: Begin working on the assignment, Ratio Analysis Memo and Presentation, which is due in Week Five. Your solutions should be submitted to the Assignments Forum on Thursday, Day 3, of Week 5.

1)    Use the Virtual Organization link on the page to access the Virtual Organizations. Select one of the Virtual Organizations as the basis for this assignment. Be sure to obtain instructor approval of your selected organization before beginning this assignment.

2)    Use the information contained in your selected organization’s balance sheet and income statement to calculate the following ratios:

a)    Liquidity ratios
i)     Current ratio
ii)    Acid-test (quick) ratio
iii)   Receivables turnover
iv)   Inventory turnover

b)    Profitability ratios
i)     Asset turnover
ii)    Profit margin
iii)   Return on assets
iv)   Return on common stockholders’ equity

c)    Solvency ratios
i)     Debt to total assets
ii)    Times interest earned

 

3)    Be sure to show your calculations for each ratio.
4)    Then, prepare a horizontal and vertical analysis for the balance sheet and the income statement.
5)    Prepare a 350-750-word memo to the CEO of your selected organization in which you discuss your findings from your ratio calculations and your horizontal and vertical analysis. In your memo, address the following items:

a)    Discuss what the liquidity, profitability, and solvency ratios tell you about the financial position of the company
b)    Identify which users would be interested in each type of ratio.
c)    Explain what the collected data tells you about the performance and position of the company.

6)    Prepare 8 – 10 Microsoft® Power Point® slides with speaker notes illustrating your financial analysis of your selected organization.
7)    Be sure to properly cite the source(s) of the data that you used to calculate your ratios and the horizontal and vertical analysis in your paper. If you used an electronic source, include the URL. If you used a printed source, please attach a copy of the data to your paper.

Week 3 Assignment
Monday, Day 7: Learning Team – Prepare a solution to the following problem from the text: Chapter 10: # P10-3A.

Week 3 Discussion
Learning Teams: Corporate Characteristics Proposal – Due in Week #4

Your team has been hired as consultants for a start-up business venture. As part of your analysis of this new business venture, prepare a 1,050-1,750-word proposal to the CEO in which you discuss the following items:

1.    Describe the different forms of business organizations that could be selected as the basis for the business.
2.    The characteristics of a corporation.
3.    The different types of stocks and corresponding characteristics, which a corporation could issue.
4.    The advantages and disadvantages to the corporate form of doing business.

Be sure to properly cite any references used in your paper.

Week 4 Assignment
Monday, Day 7: Learning Team – Corporate Characteristics Proposal.

Week 4 Discussion
None in Syllabus

Week 5 Assignment
Thursday, Day 3: Learning Team – Submit the team solution to the Ratio Analysis Memo and Presentation and Learning Team Peer Evaluation.

Week 5 Discussion
None in Syllabus

Journey to Ixtlan, The Lessons of Don Juan

Shaun Hoggan

Diablo Valley College

Humanities 115

Instructor: James Wetzel

July 23, 2007

 

Journey to Ixtlan, The Lessons of Don Juan

Carlos Castaneda’s book Journey to Ixtlan The lessons of Don is about a professionally educated person, Carlos Castaneda, and his unpredictable interactions with Don Juan Matus, a self proclaimed Yaqui Indian Sorcerer whose viewpoint on life is seen through nontraditional means. Some would argue the un-seeming reality painted by Castaneda would indicate the character of Don Juan to be fictional, since his approach seems so foreign to the normalcy of most readers. When dissecting the book for meaning, Don Juan’s intent can be believable and even provides insights into the human psyche, which can be significant to the extent of changing the readers viewpoint on life and how to view and react to external forces around them, but does Castaneda embrace the beliefs of Don Juan? This paper will argue that despite copious amounts of time invested into Don Juan’s way of thinking, Castaneda does not fully subscribe to what is being taught to him by a genuinely sincere man, Don Juan.

Carlos Castaneda, in the first chapter, indicates his intent in seeking greater knowledge from Don Juan regarding the medicinal impacts of peyote and offers payment for Don Juan’s time. Upon rejection of Castaneda’s money, the reader begins to understand that something more exists to Don Juan than what meets the eye. Don Juan is portrayed as friendly, yet strange with cryptic, emotional cues when dialoging with Castaneda. Don Juan is also obstinate when it comes to choosing which choices are made and ensures they are consistent with his own belief system. The reader finds themselves trying to determine if something more exists to Don Juan than a simple Arizona desert living Indian.

Don Juan believes in forces which cannot be seen by natural human eyes, which include the human soul and the soul of all living things including plants, the wind, and the gurgling of a coffee pot. He is intelligent enough to understand that much of the human race is not aware of this and the knowledge, understanding, and ability to handle this information is power. A person can gain power by observing and practicing against these beliefs. The book surrounds the entire premise of Don Juan training Castaneda these beliefs and the new viewpoint on the world they will hold for Castaneda.

One of the crowning moments in gaining the power which Don Juan proselytes, is the moment when meeting one’s own personal ally. This is a time when the student or individual who has been prepared over an extended time is ready to meet a significant being who will be their individual aid, after a significant struggle with his or her ally. At the end of the book, Castaneda is faced with an opportunity of meeting his own ally after months of being trained in the ways of gaining power and having many experiences which could not be explained by any other means than the truthfulness of Don Juan’s words. It was certain that Castaneda had been challenged to his greatest extent and that he was able to identify and see firsthand what Don Juan had been teaching him was believable.

In the beginning, Castaneda had to be coerced into doing any action which was requested by Don Juan. As time passed, Castaneda became more trusting to Don Juan’s teachings, and more readily did as he was instructed without external verbal or internal complaint. The instructions provided to Castaneda, although noteworthy, seemed greatly sacred. Not to be confused with secret, these sacred principles and teachings provided to Castaneda are proven sacred in chapter 1 as Castaneda, when discussing the recording of their meetings, asks Don Juan if he can record their conversations, Castaneda writes regarding Don Juan’s reaction:

I … asked him if he would mind my bringing a camera with me to take pictures of him and his house.

“That’s out of the Question,” he said with a frown.

“How about a tape recorder? Would you mind that?”

“I’m afraid there’s no possibility of that either.”

I became annoyed and began to fret. I said I saw no logical reason for this refusal.

Don Juan shook his head negatively.

“Forget it,” he said forcefully. “And if you still want to see me don’t’ ever mention it again.” (Castaneda, 1972)

This event indicates that Don Juan considers these teachings important enough to not put them onto a recorded or acoustic imagery medium which can be left to interpretation and dispute from external sources. Don Juan intends to deliver his message through the spirit of meaning, intent and personal interpretation to a directed audience, not external sources other than those intended.

Castaneda has the reader hook line and sinker considering that he has fully adopted Don Juan’s teachings until the very last paragraph of the book. After being invited to see his ally for the first time, Castaneda chooses to get in his car and drive away from the opportunity from meeting his ally. He does this after Don Juan has left his presence. He excuses his reasoning with a brief explanation of not being ready.

Readers should consider that Castaneda, with his copious amount of notes taken during this surreal experience, had plans to turn this work into something for his own personal benefit. Castaneda writes eight books related to the subject matter of Don Juan. He used the experience to further his opportunity on the world and not to pay homage on the valuable lessons taught by Don Juan.

 

References:

Castaneda, Carlos (1972). Journey to Ixtlan The Lessons of Don Juan.

New York, NY: Pocket Books.

After arriving back from LA today around 11:30 PM, a sudden urge to run a few miles hit after realizing the 6 candy bars I ate earlier in the day (to stay awake from an early start today) were weighing me down physically and emotionally.  When leaving the home, Amber won the coveted “best wife in the world award” for performing as the loving mother which she exemplifies.  While walking out the front door, I could hear her laughing with my kids on the back lawn while looking up at the stars.  First of all, the number of moms who would allow their children to stay up past 11:00PM are few and far between.  Second of all, a woman with 3 boys under the age of 8 who just spent the day painting the house among other duteous chores around the home and can laugh like she was at that late hour deserves an award.

Running seems like such a chore while at home.  The pain of leaving my family, considering the little time I spend with them already, is difficult to face and frequently prevents me from venturing out on the community streets seeking better health.  Despite the pain in leaving my happy family behind I discovered the DVC track which is walking distance from where we live. While reflecting on how much I enjoyed running around the newly discovered soft padded rubber track, I truly missed my family and considered inviting them to run around the track the next evening.  I think it will be difficult to get them to come but I don’t see any reason why we cannot make running a family activity.  The track was super close to our home, fantastically soft to run on and was completely empty of all unknown strangers.  The moment made me appreciate where I lived and how happy I was to be back home after many years abroad.

On the topic of wondering if moving back home was the best choice, I stumbled across Amber’s blog and saw this photo:
http://www.asistersvoice.com/wp-content/uploads/2007/07/gold.jpg
I had realized when seeing this great shot that we could only get this living where we do.  Life is good!

• Skit practice on the 18th of July
• Acting it out for class on the 23rd of July!!!

Scene 1, covers values VIII

Charlie Telling Madeline how to prep for meeting the family. They are driving in the car She should wear a black shirt.

Charlie is nervous; Madeline seems fine and feels confident that all will go well. How strange can the family be anyway?

Charlie and Madeline exit on one side of stage

Scene 2, covers values I, II, III, IV

The rest of the team enter on the other side of the stage as Charlie and Madeline exit.

Team starts chanting 3.14 equals PI….

Charlie and Madeline enter scene

Introductions are made and eye contact is avoided at all costs with Madeline. Madeline attempts to make eye contact….

Audible background conversations compare and contrast how different Charlie is and strange abnormalities with Madeline.

Scene 2.1 covers values II

In preparation for eating dinner group with sanitize their hands with hand sanitizer.

Scene 3 covers values I, II, IV, VI, VIII

Every one gathers around in circle or ground and start eating with dinner conversations regarding current news events. Belinda who is the one with the longest hair is considered the most wise. Comments are made by short haired people and group consensus is not achieved. Belinda says the same things and automatically everyone agrees with applause.

Scene 4 covers values V

Night hike with natural torches Madeline pulls out flash light which sends entire group into frenzy because of the artificial light

Scene 5 covers values III, IV, VII

Evening hike. Round sphere is encountered and entire groups starts to worship the sphere while Madeline discovers it is an ordinary ball and begins to play with it.

Entire group in disgust throws Melinda down a cliff to the dismay of Charlie who recalls the last time he brought a girl to meet his family that something similar happened.

Team member character development:

Cheryl is married to Shaun

Charlie son of Cheryl and Shaun is dating Madeline

Denise, Phoebe, Azeeta, are sisters to Charlie

Balinda possesses great wisdom

Joanne

Allie

Margaret

Sherrie

Kristtina

 

 

 

Assignments and Props:

Circle earrings, Pencils, black shirts and math tools: All

Torches and sign that Says CLIFF: Sherrie

Square basket: Joanne

Twinkies: Belinda

Beach ball, round plates: Denise

Flashlight, black shirt, and extra shirt: Madeline

Table cloth, and paper cups: Cheryl

Bagels: Allie

Grapes, apples, oranges: Shaun, Phoebe

 

 

Characteristics of characters:

Family:

• Mumble and avoids eye contact
• Obsessed with cleanness
• Don’t talk about politics
• Obsessed with natural light and color white
• Carry math related objects

Outline:

1) The Drive up to the campsite for a family reunion

a) Basic introduction to the family

i) Explanation of idiosyncrasies

ii) Family practices multiplication tables

iii) Round of applause for Charlies’s arrival

iv) Parents meet mom rest leave to do chores

2) Eating and community discussion

a) Madeline eats package food while family eats natural food

b) Madeline spills food and family immediately goes into clean mode

3) Hike

a) More questions

b) Family reacts to flashlight

c) Charlie’s parents counsel with him about his choice of girlfriend.

c) “Alien” beach ball appears and Charlie breaks up with Madeline and pushes her off the cliff

 

 

 

• Skit practice on the 16th of July
•  Acting it out for class on the 23rd of July!!!

Scene 1, covers values VIII

Charlie Telling Madeline how to prep for meeting the family.  She should wear a black shirt. 

Charlie is nervous; Madeline seems fine and feels confident that all will go well.  How strange can the family be anyway?

Charlie and Madeline exit on one side of stage

Scene 2, covers values I, II, III, IV

            The rest of the team enter on the other side of the stage as Charlie and Madeline exit. 

Team starts chanting 3.14 equals PI….

Charlie and Madeline enter scene

Introductions are made and eye contact is avoided at all costs with Madeline.  Madeline attempts to make eye contact….

Audible background conversations compare and contrast how different Charlie is and strange abnormalities with Madeline. 

Scene 2.1 covers values II

In preparation for eating dinner group with sanitize their hands with hand sanitizer. 

Scene 3 covers values I, II, IV, VI, VIII

Every one gathers around in circle or ground and start eating with dinner conversations regarding current news events.  Belinda who is the one with the longest hair is considered the most wise.  Comments are made by short haired people and group consensus is not achieved.  Belinda says the same things and automatically everyone agrees with applause. 

Scene 4 covers values V

Night hike with natural torches Madeline pulls out flash light which sends entire group into frenzy because of the artificial light

Scene 5 covers values III, IV, VII

 Evening hike.  Round sphere is encountered and entire groups starts to worship the sphere while Madeline discovers it is an ordinary ball and begins to play with it. 

Entire group in disgust throws Melinda down a cliff to the dismay of Charlie who recalls the last time he brought a girl to meet his family that something similar happened. 

Team member character development:

Kristtina

Cheryl is married to Shaun

  Charlie son of Cheryl and Shaun is dating Madeline

  Denise is sister to Charlie 

Balinda possesses great wisdom

Joanne

Allie

Margaret

Sherrie

Azeeta

 

Winter of the Holy Iron by Joseph Marshall III is about two cultures identifying themselves within the new western world who find unresolved conflict when looking into the telescope of the future.  Marshall, a Lakota descendent, authors a fictional novel where he paints a vision of his ancestry through strong character development and relationship building with the books characters and the reader.  Despite Marshall’s well written story surrounding the injection of the “Holy Iron,” otherwise known as a modern day flintlock rifle, the common thread and conflict is not found within

Marshall’s written words, but rather the message he sends through the words he does not write.  The message of conflict between two cultures and their differing belief systems is where in lies the true conflict and message of the book.  This conflict of cultures which the author describes and his intentions of discussing them in his book is what this paper will discuss. 

Superficial readers of Winter of the Holy Iron would argue that the book is about a Lakota war leader named Whirlwind who is faced with many choices and forces conflict among his fellow tribesman in his Lakota village when he brings home the recently shot victim, a Frenchman named De la Verendrye.  Those readers would indicate that the real meaning behind the book was intended to paint a picture of a moment in time when simple lifestyles of the Lakota people were suddenly complicated by new technology from the eastern world.  The questions which need to be asked in contrast to this simplistic viewpoint is: Why did Marshall, a Lakota descendent, who was raised by his grandparents, and whose first language was Lakota write a book about the eastern French civilization intermixing with western native American Indian culture?  Evidence of why Marshall may have written this book could be pointed out when reading between the lines of the text when

Marshall writes regarding Bruneaux.  Henri Bruneaux was cast as a stupid large oaf who never thought past his own individual passions and desires.  Bruneaux was a man of impulse who only took what he wanted and left all else to waste in his wake of terrible destruction.   Why did

Marshall describe his own people, through the mouth of Bruneaux, as savages and nothing more than beasts which should be exterminated?  The reader should identify that

Marshall had animosity towards cultures, other than his own.  This animosity was likely taught to him, and perhaps even learned through life experiences which may have paralleled the thoughts, actions, and behaviors of Bruneaux.  Yet at the same time,

Marshall admits faults of his own culture through the described weaknesses of Bear Heart. Bear Heart was a clear rival to Whirlwind. 

Marshall compares and contrasts them many times in the book and makes it clear that Whirlwind is superior to Bear Heart when he was chosen to receive the war lance and become the new war leader of the Lakota tribe.  Bear Heart is shown to have similar characteristics to Whirlwind except for his short temper and lack of thoughtful judgment which Whirlwind excels in.   Because Bear Heart was not chosen over Whirlwind, he continually stirs up the tribe against Whirlwind and his supporters and ultimately takes many of the tribe’s people with him as he ventures off to seek future security in the new gun technology, which he has recently been educated about by the actions of Verendrye.  

Marshall implies this separation is destroying the future culture of the Lakota and defines the main tribe as the one which Whirlwind remains within.  De la Verendrye is the healing salve between the two cultures, but only after a long period of discovery by the Lakota people in observing him in a weakened state after being shot by Bruneaux.  De la Verendrye risked his life and sacrificed his time to learn the language of the Lakota people.  This sacrifice by De la Verendrye ocours prior to the timeline of the books story line with another tribe called the Dakota.  Because of the sacrifice which he made, it makes him unique among both the Lakota and the other cultures which will interact among Indian cultures.  Even after common languages were established between De la Verendrye and the Lakota people, there was still conflict among viewpoints and just simply how the two cultures viewed the world around them.  Joseph Marshall wrote the book with passion.  His knowledge and descriptions of the Lakota people in how they loved, fought, built, survived, and how they viewed the world around themselves.  When dissecting the level of detail of the Lakota people with which he writes, the reader can see that

Marshall loves his culture and its roots.  His deep respect for the trials his culture has gone through is felt within the feeling of his book. 

Marshall, being a modern day person and having the insight of a modern day world, would have clearly felt the pressure of another culture squeezing his own and the oppression which is coupled with such looming and surrounding omnipresence.  Would

Marshall stand from a pulpit and preach against the conflicts of the Native American culture?  Perhaps he would, but in doing so his message of conflict and the destruction of culture it caries would only be heard and understood by his own culture and those who the message was intended for would not see the value in the message.  Rather than standing from a pulpit and preaching regarding the conflict of two cultures, Marshall has made a story with passion, desire, and intent with a clear focus to send a message of why two cultures who have so much individually, find conflict in living together peacefully. 

Scene 1, covers values VIII

Charlie Telling Madeline how to prep for meeting the family.  She should wear a black shirt. 

 

Charlie is nervous; Madeline seems fine and feels confident that all will go well.  How strange can the family be anyway?

 

Charlie and Madeline exit on one side of stage

 

Scene 2, covers values I, II, III, IV

            The rest of the team enter on the other side of the stage as Charlie and Madeline exit. 

Team starts chanting 3.14 equals PI….

 

Charlie and Madeline enter scene

 

Introductions are made and eye contact is avoided at all costs with Madeline.  Madeline attempts to make eye contact….

 

Audible background conversations compare and contrast how different Charlie is and strange abnormalities with Madeline. 

 

 

Scene 2.1 covers values II

In preparation for eating dinner group with sanitize their hands with hand sanitizer. 

 

Scene 3 covers values I, II, IV, VI, VIII

Every one gathers around in circle or ground and start eating with dinner conversations regarding current news events.  Belinda who is the one with the longest hair is considered the most wise.  Comments are made by short haired people and group consensus is not achieved.  Belinda says the same things and automatically everyone agrees with applause. 

 

Scene 4 covers values V

Night hike with natural torches Madeline pulls out flash light which sends entire group into frenzy because of the artificial light

 

Scene 5 covers values III, IV, VII

 Evening hike.  Round sphere is encountered and entire groups starts to worship the sphere while Madeline discovers it is an ordinary ball and begins to play with it. 

 

Entire group in disgust throws Melinda down a cliff to the dismay of Charlie who recalls the last time he brought a girl to meet his family that something similar happened. 

 

Assignment: Act out a 10 minute skit where the following social norms are communicated by action within the skit. 15% of total grade

Here are some of the cultural Values/norms that your fictional society holds sacred:

I. People with long hair are naturally more intelligent than others and their opinions should be considered in all things.

II. Neatness and cleanliness of attire is of paramount importance. People who have dirty or worn-out clothing are shunned by the rest of society.

III. It is expected in conversation that you will never look directly at the person to whom you are speaking, to do so is quite rude – you are examining them too closely.

IV. The most fascinating topic of conversation for your group is mathematics. Your culture is obsessed with it. Anyone who can discourse at length on the topic of higher mathematics is highly respected and is likely to hold a high position in the government of your society. Conversely, the topic of politics itself is highly taboo.

V. Natural light is the only true source of Light. Artificially created light is considered heathenistic and sacrilegious. The culture worships the sun goddess named Isosceles whose points of light are always true and equal.

VI. Naturally prepared food is preferred over artificially prepared foods with man made preservatives. Staying consistent with mathematical tradition food is always served in pairs

VII. Circles are considered holy. Squares are considered bad luck and taboo in society. Circles are considered to be one eternal round with no end and containing an infinite number of possibilities. Destroying the natural mathematical shape of one of god’s creations is considered blasphemy and is subject to punishment and possible sacrifice

VIII. Black shirts are preferred because black absorbs the light and does not reflect other strange colors.

Team members:

Kristtina

Cheryl

Shaun

Balinda

Joanne

Denise

Allie

Margaret

Sherrie

Azeeta

Charlie

Madeline

I am now back at DVC after being out of town for several years.  I really enjoy how close it is to my home.  I can typically get on my bike and be in Class 8 minutes after leaving the house and that includes the time it takes to lock my bike.  I paid ~$63 bucks for 3 credits which will transfer to UOPHX.  Compared to $1,600 for 3 credits at UOPHX I feel really good about the DVC courses and their cost.  The only trick now will be working in SLC half the month while talking my teacher in to allowing my absence.  So far so good.