Sarbanes-Oxley Act Article Essay Example for Free

Sarbanes-Oxley Act Article Essay Section 404 of the Sarbanes-Oxley Act This article review is on the article written by David S. Addington called â€Å"Congress Should Repeal or Fix Section 404 of the Sarbanes-Oxley Act to Help Create Jobs.† The Heritage Foundation published the article on September 30 2013. In the article, the author addresses concerns among companies staying in compliance with Section 404 of the Sarbanes-Oxley Act. The author indicates that section 404 of the Sarbanes-Oxley act has caused a financial burden on companies. Companies spend a large amount of money to stay in compliance with the regulations on section 404 of the Sarbanes-Oxley Act. Furthermore, companies could use the money spent on auditing financial records to invest in more business lines and create more jobs (Additon, 2011). Section 404 of the Sarbanes-Oxley Act requires companies to include a statement of the responsibility of the company management for â€Å"establishing and maintaining an adequate internal control structure and procedures for financial reporting† along with their report filed with the Securities and Exchange Commission (SEC). The annual report must include an assessment of the effectiveness of the company’s internal control structure and procedures for financial reporting, followed by having a registered public accounting firm â€Å"attest on, and report on the assessment made by the management.† This aspect of the legislation requires companies to document important financial documents along with the review from the certified public accounting firm; it requires tremendous effort and large amounts of money for companies to comply with this aspect of the Sarbanes-Oxley Act (Additon, 2011). The author indicates that companies can use the money spent by companies to stay in compliance on other businesses lines; creating more job opportunities and benefiting the economy. The author demands that Congress should examine whether section 404 is needed, and if so, how to cut its costly burden on businesses. Modifying or repealing section 404 of the Sarbanes-Oxley Act can free businesses to stimulate the economy (Additon, 2011). Businesses must stay in compliance with the law to operate efficiently at all times. Companies should stay in compliance to get the confidence and trust from investors. The 2012 Sarbanes-Oxley Compliance Survey listed where companies  stand on reviewing cost, time, efforts, processes to stay in compliance with the regulations. Approximately 35% of midsize organizations spend from $100,000 to $500,000 annually, and almost 80% spend $1 million or less. By year four of Sarbanes-Oxley compliance, most organization are spending $100,000 to $500,000 annually (2012 Sarbanes-Oxley Compliance Survey); this is relatively a small amount of money compared the total amount the company actually makes. The Sarbanes-Oxley act protects the public from unethical behavior by companies. If the government does not hold companies accountable for their financing, it will lead to unconfident investors in the market; if the public is not investing in businesses the economy will not be better. The prize the company pays to stay in compliance with the Sarbanes-Oxley Act is at the right price, achieving trust, and confidence from the public. References David S. Addington Congress Should Repeal or Fix Section 404 of the Sarbanes-Oxley Act to Help Create Jobs. The Heritage Foundation. September 30, 2011. Web. Retrieved from: http://www.heritage.org/research/reports/2011/09/congress-should-repeal-or-fix-section-404-of-the-sarbanes-oxley-act-to-help-create-jobs 2012 Sarbanes-Oxley Compliance Survey. Retrieved from: http://www.protiviti.com/en-US/Documents/Surveys/2012-SOX-Compliance-Survey-Protiviti.pdf

Rich, Adrienne. Midnight Salvage: Poems 1995-1998. NY: W.W. Norton & Co

Rich, Adrienne. Midnight Salvage: Poems 1995-1998. NY: W.W. Norton & Co., 1999. A Physical Conversation Adrienne Rich writes a long conversation, in A Long Conversation, with multiple and fluid dialogues. Interpretations of these dialogues are rich, thick and endless. Her dialogues include a conversation between past and present times, between past and present theories, between great minds and regular people, between the subject and creation of art and its place in time, and the conversation of the physical. For Rich, the physical is not just body to body, but also mind to body, and body to time. In recognizing that the physical is just as fluid a dialogue as verbal communication, Rich explores a long physical conversation and gives it new meaning in each of the many sections of the poem. Body to body and heart to heart. Physical communication goes beyond the typical interpretation of sex and can be an internal process. Rich starts her poem with such an acknowledgement, â€Å"-warm bloom of blood in the child’s arterial tree† (53). This first line helps to establish life – the life of a child and the life of the poem. The tree in itself gives solidity in genealogical meaning - generations have come before and generations will follow. The blood in the child’s arterial tree expands out and gives life to all the body, the body that will later/always participate in the long conversation of life. A few lines down, Rich makes reference to death from cold, a throwback to phrases said to kids, â€Å"Come out of the cold, you’ll catch your death.† This cold could freeze the â€Å"bloom of blood,† but what would a child know of that physical interaction. For a child, life is the ball game that he/she is playing, causing â€Å"co lor still high in your... ...inally, Rich paints a picture of beauty in what could be called physical decay. One of the last stanzas says and asks, â€Å"In the dark windowglass/ a blurred face/ - is it still mine?† (69). The blurred face is as much old age as a difficulty grasping the passing of time and seeing the change. The physical identities and actions that occur throughout a lifespan make it difficult to determine the current identity and physically it is hard to believe. Rich makes the physical imagery come full cycle in showing the physical nature of time and communication. The body learns communication in youth and from there fine tweaks and fluidly melds the process physically as much as mentally to carry on life’s long conversation about the world and mankind at large. Looking back from the edge of the end, the journey might be blurred, but there is clarity and beauty in the process. Rich, Adrienne. Midnight Salvage: Poems 1995-1998. NY: W.W. Norton & Co Rich, Adrienne. Midnight Salvage: Poems 1995-1998. NY: W.W. Norton & Co., 1999. A Physical Conversation Adrienne Rich writes a long conversation, in A Long Conversation, with multiple and fluid dialogues. Interpretations of these dialogues are rich, thick and endless. Her dialogues include a conversation between past and present times, between past and present theories, between great minds and regular people, between the subject and creation of art and its place in time, and the conversation of the physical. For Rich, the physical is not just body to body, but also mind to body, and body to time. In recognizing that the physical is just as fluid a dialogue as verbal communication, Rich explores a long physical conversation and gives it new meaning in each of the many sections of the poem. Body to body and heart to heart. Physical communication goes beyond the typical interpretation of sex and can be an internal process. Rich starts her poem with such an acknowledgement, â€Å"-warm bloom of blood in the child’s arterial tree† (53). This first line helps to establish life – the life of a child and the life of the poem. The tree in itself gives solidity in genealogical meaning - generations have come before and generations will follow. The blood in the child’s arterial tree expands out and gives life to all the body, the body that will later/always participate in the long conversation of life. A few lines down, Rich makes reference to death from cold, a throwback to phrases said to kids, â€Å"Come out of the cold, you’ll catch your death.† This cold could freeze the â€Å"bloom of blood,† but what would a child know of that physical interaction. For a child, life is the ball game that he/she is playing, causing â€Å"co lor still high in your... ...inally, Rich paints a picture of beauty in what could be called physical decay. One of the last stanzas says and asks, â€Å"In the dark windowglass/ a blurred face/ - is it still mine?† (69). The blurred face is as much old age as a difficulty grasping the passing of time and seeing the change. The physical identities and actions that occur throughout a lifespan make it difficult to determine the current identity and physically it is hard to believe. Rich makes the physical imagery come full cycle in showing the physical nature of time and communication. The body learns communication in youth and from there fine tweaks and fluidly melds the process physically as much as mentally to carry on life’s long conversation about the world and mankind at large. Looking back from the edge of the end, the journey might be blurred, but there is clarity and beauty in the process.

Heavy Rain

Heavy Rain Trying to rescue your own son from a serial killer by completing a set of painful, heart-wrenching trials, Heavy Rain was one of the most touching and depressing (and one of the greatest) video games I have ever played showing the true nature and consequences of people’s morality when their human reasoning is put to the test. â€Å"Human reason† generally refers to the human being's capacity to use logic and make judgments related to knowledge and, depending on who you read, ethics. (Yahooansweres).In Heavy Rain, you play as Ethan Mars, a man suffering depression when one of his sons is hit and killed by a car. This leads him to try to win the affection of his now only son Shaun who is slowly growing distant from him. When his son is kidnapped by the famous Origami Killer, he is forced to go through five trials if he wants to obtain clues to where the killer and his son might be; he needs to drive at high speeds for 5 miles in a busy city without stopping, cr awl through a small tunnel of broken glass, cut off one of his fingers, drink poison†¦ and to kill a drug dealer.I want to address three points in this essay, one what Ethan’s reasoning were when attempting these trials, two, the justifications and consequences of his actions and three, how human reasoning inform the ideas of this game and why that makes this game so great. Self-mutilation, putting people in danger and murdering is all viewed on as something wrong in society; Ethan obviously is aware of it too but his devote love to his son causes his determination. When completely the tasks self mutilation, mentally and morally these tasks were the â€Å"easiest†.Ethan thinks â€Å"I would never do anything to harm or hurt myself, but I can lose a finger for my son†. He has two choices, don’t harm himself and let his son die or harm himself and save his son. Then comes driving at high speeds through a busy city without obeying the laws of traffic; n ot only does Ethan put himself in danger, but many others as well. Does he choose to rely on his driving skills and eventually drive the five miles or can he choose to back out?Choosing whether or not to kill the drug dealer must have been the hardest for Ethan; when the drug dealer begs for his life and shows him a picture of his two daughters Ethan must contemplate whether he really should kill this man. â€Å"Maybe there are other options. Maybe he’s lying. The man’s a scumbag who sells dope to kids does he really deserve to live? How can I play God and take away the life of another? So again he’s left with the two choices of letting his son die or live? are just some of the many thoughts that rush into Ethan’s head as he contemplates the choice he is about to make. Then we come to the final trial where Ethan needs to drink poison. By drinking it Ethan will only have an hour to live and attempt to save his son with the clues he has. Morally, Ethan alr eady knows that the right thing to do is to drink the poison†¦ but he contemplates whether he’ll have enough time and again contemplating that maybe there might be other options? So are Ethan’s action justified?By completing these trials Ethan saves his son and brings a serial killer to justice. At the same time he harms himself, other people and kills man. Harming himself for his son, we can see that the human reasoning of Ethan is logical here and shouldn’t be disputable. Then comes the driving, he’s putting many people’s live in danger, so now Ethan’s reasoning and morality is challenged. Is it really worth it? It’s his son, he shouldn’t’ back out and leave his son to die and a killer to go free†¦ right?But what about the innocent lives he might be taking? Then again†¦ cops get in high speed chases to catch the bad guys all the time right? If he decides to complete his task†¦ is his reasoning overa ll logical? Legally, no. Morally, most likely not, but in the ends justify the means and what needs to be is done. Now, what about choosing whether or not to kill the drug dealer; he’s a father just like him dealing with problems. Legally, we can already see that if Ethan chooses to kill him he has broken the law and morally this is wrong too.But then again the ends justify the means and just like Hiroshima, it may not have been the moral thing to do†¦ but it needed to be done. Heavy Rain isn’t just another videogame; it’s a videogame with a story to tell, a message to send. Influenced by the power of human reasoning, Quantic Dream (the developers of Heavy Rain) wanted to emphasize the importance of reasoning and how it comes to play when your morals are challenged, and Heavy Rain does a good job at sending their message; making decisions in the game that determine the final outcome aren’t easy.Unlike games like Call of Duty and Red Dead Redemption w here you’re killing enemies off left and right without a second thought, in Heavy Rain, the aesthetics and feel of the game are made to try to be realistic and mirror the realities of life. Because of that, making some decisions in the game really got me sitting on the couch with a Play Station controller in my hands asking myself â€Å"What would I do? I completed all 5 trials excepting murdering the drug dealer (haha, it was just too hard for me) and instead had to fit my clues together and try to guess where the killer was (and yeah, eventually I beat it without having to do anything in the game against my morals; and yes the happy ending made up for all the depressing events I had to go through). Yeah, I tried to tell myself that â€Å"it’s just a video game and now of this is true† but after really getting into the game’s story, it didn’t really help, my own morals were tested against me; just how this game intended it to be.In a world where life can be brutal and your morals are constantly being tested, Heavy Rain isn’t just another videogame, it’s a beautifully told story putting you in the shoes of Ethan, forcing you to make the decisions that eventually determine the outcome in the end. After finishing the game you’ll wonder â€Å"how far will I go to achieve something I desperately want? † And when your back in reality, when your morals really are tested†¦ how will you reason and contemplate the situation?

A Future Teacher’s Philosophy of Education Essay - 855 Words

A Future Teacher’s Philosophy of Education Education and children have always been a big part of my life. Education was always stressed upon in my house by both parents. It has never been an issue whether or not my brother and I would go to college; it has been a known fact that we would both attend college. With both of my parents being educators, education and children have always been very important in my upbringing. All my life, I have been around children, whether it has been babysitting, tutoring, working at a daycare, or just interacting with the children at my mother’s elementary school. Since I have spent so much of my life around people who work with children, it has become more and more evident to me, that I†¦show more content†¦I also hope that my students know that I hope to see these qualities in them as well. While I am sure that my philosophies of education will change as I become more experienced in the teaching field, the philosophies that I agree with at the present time are essentialism, progressivism, and social reconstructionism. I know that these philosophies are very different, especially with essentialism being a teacher-centered philosophy, while progressivism and social reconstructionism are student-centered philosophies. How do I hope to implement these philosophies in my classroom? Through essentialism, I hope to bring the â€Å"back-to-the-basics† approach to my classroom. I would also like the students to view me as intelligent and as a role model. I feel that the classrooms should be oriented around the teacher. Also with essentialism, I hope to bring performance-based competency tests into the classroom. From progressivism, I hope to draw from the fact that teachers should be the supervisors of learning, and from this learning style, project based instruction. Finally, from social reconstructionism, I hope to bring global issues to the classroom. I also hope to bring many learning styles: role-playing, conflict resolution, and group process into the classroom. The method of teaching that I plan to use in my classroom is mastery learning and itShow MoreRelatedMy Personal Philosophy of Education958 Words   |  4 PagesMy Personal Philosophy of Education It is customary that on New Year’s Eve, we make New Year resolution. The fact is that we are making a set of guideline that we want to live by. These are motives that we seek to achieve. In a similar way, teachers live by philosophy. This essay focuses on my personal philosophy of education. 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