A Project On Civic Rights Education - 1676 Words

DECLARATION I hereby declare that the project entitled Civic Rights Education submitted to the Tribhuwan University, is a record of an original work done by me under the guidance of Mr. Ramesh Man Singh, Faculty Member atCollege of Applied business, and this project work has not performed the basis for the award of any Degree or diploma/ associateship/fellowship and similar project if any. [YOUR NAME] [ENROLMENTNO]] CERTIFICATE FROM THE SUPERVISOR ACKNOWLEDGEMENT TABLE OF CONTENTS LIST OF TABLES AND FIGURES EXECUTIVE SUMMARRY CHAPTER 1 INTRODUCTION 1.1 Context Information Nepal is one of†¦show more content†¦Participants were mostly, students, employee, businessmen, farmers, etc Three resource people-Dev Raj Dahal, Kashi Raj Dahal, YubarajGhimire and Chandra Dev Bhatta discussed civic education and state building, constitution drafting process, principles of democracy and media’s role in enlightening the citizens about various constitutional issues. Presentations were followed by intensive discussions. 1.2 Purpose of the Study The purpose of the study was to find out the impact of civic education on people’s understanding on how government works and to provide people with knowledge about how to influence government as a citizen. 1.3 Significance of the Study It is hoped that this study will be of significant important to general public i.e the target group of the entire project. To the general public, this study would help to create Civic awareness. Civic awareness refers to the foundation that makes people active participants in the fabric of their community and country as a whole. 1.4 Literature Review This part discusses the useful concepts used in the fields of education, democracy, civic education and importance of civic education. 1.4.1 Definitions and concepts of civic education 1.4.2 IMPORTANCE OF CIVIC EDUCATION 1.4.3 Public Education Principles 1.4.4 EDUCATE THE UBLIC ON THE REASONS OF KNOWING CIVIC EDUCATION 1.4.5 CIVIC EDUCATION AS AN ELEMENT OF ELECTORAL PROCESS The US Department of StateShow MoreRelatedExamining Low Young Voter Turnout1193 Words   |  5 PagesOne of our most, and many would argue, the most valuable rights as citizens of a democracy is our right to vote. It gives us a voice in the direction our elected representatives steer our country. Unfortunately, historically young voters are underrepresented due to their low voting turnout. This came as a shock to me being a young voter myself. 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Transformation Of The Human Race - 1762 Words

Transformation’s Role As A Mentor To Growth The progression of the human race throughout history has relied on unique individuals willing to take a stand for what they believe to be true to themselves and to their culture. Important political and cultural developments have taken their roots in charismatic people with fresh ideas that may not exactly fit within the status quo. The complexity of evolution is seeded deep within every human being; and one must come to terms with their identity to be fully content with themselves. There will never be one clear meaning to life; thus there will always be room for constant improvement and growth. Elucidations to such concepts exist in the field of arts and entertainment as a recurring theme, or simply as basic character development. 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Threat and Safe Guard of an Accountants Interest-Free-Samples

Question: Discuss about the Threat and Safe Guard of an Accountants Interest. Answer: Introduction IESBA's (IFAC's) Code of Ethics for Professional Accountants gives an applied structure that requires an expert bookkeeper to distinguish, assess, and deliver dangers to consistence with the essential standards. The theoretical structure approach should help proficient bookkeepers to agree to the moral necessities of the IESBA Code, and to serve the general population intrigue (Ferrell and Fraedrich, 2015). Direction is given in a few zones: the recognizable proof of dangers; the assessment of the noteworthiness of those dangers; and the utilization of shields that may serve to decrease dangers to a worthy level. What's more there are conditions in which shields can't lessen a danger to a satisfactory level, and direction is given on this too. Every one of these focuses is examined beneath (Turley ,2015). Discussion The International Ethics Standards Board for Accountants Consultative Advisory Group (CAG) is involved agents of controllers and business and universal associations who are occupied with the advancement of brilliant worldwide moral gauges. Through dynamic conference, the International Ethics Standards Board for Accountants gets important open intrigue contribution on its plan, venture timetable, needs, and specialized issues. The IESBA Code of Ethics expects bookkeepers to stick to five basic standards: IntegrityAn expert bookkeeper ought to be direct and fair in performing proficient administrations. Objectivity of the paper is that an expert bookkeeper ought not to permit predisposition, irreconcilable situation or undue impact of others to supersede proficient or business judgments. Professional Competence and Due Care is that an expert bookkeeper has a proceeding with obligation to keep up proficient information and aptitude at the level required to guarantee that a customer or manager gets skilled expert administration in light of current advancements (West, 2018). An expert bookkeeper should act tenaciously and as per pertinent specialized and expert principles while giving proficient administrations. Confidentiality is maintained by an expert bookkeeper should regard the classification of data procured because of expert and business connections and ought not unveil any such data to outsiders witho ut legitimate and particular specialist unless there is a lawful or expert right or obligation to uncover. Classified data gained because of expert and business connections ought not be utilized for the individual preferred standpoint of the expert bookkeeper or outsiders. Professional Behavior is that an expert bookkeeper ought to conform to applicable laws and directions and ought to keep away from any activity that ruins the calling. A firm is financially dependent on a particular client Type of threat: The conceptual framework for IESBA dictates that the financial self-interest of the firm is being threatened to the independence of the existence of the particular firm. Evaluation of the potential consequences: At the point when the firm is found dependent it draws its expenses from an agreement and talks to an expansive extent of aggregate firm charges. The reliance on a customer and the tension about losing the work makes an inherent threat to dependence if the fees from that attest engagement is large portion of total firm fees. Similar situation arises when fees from a single client contributes to large proportion of the revenue from a particular partners business book (Ferrell and Fraedrich, 2015). There might be other cases also where the excessive fees are being charged inappropriately in response to the report which the client might want to compensate the biased auditor. The Various safeguards: Normally the fees that is collected from the audit client, if higher than the proportion of fees from the other clients constituting the larger portion then the safeguards which are recommended are Firstly The firm need to reduce the portion of dependence of that particular client. Secondly the firm should also give proper attention on the quality control reviewing the engagement with the client internally as well as externally. At the last it should consult a third party and take certain key audit judgments from them. The firm, its partners or staffs have a financial interest on the audit client Type of threat: The type of threat that the above situation creates is the undue influence of partners and staffs which is a threat to the firms existence. Hereby a threat to the code of conduct of the financial institution is substantially formed (Warren and Jones, 2018). Evaluation of the potential consequences: The consequences of this can be a threat to the financial existence of the firm as financial interest in the audit client can lead to misinterpretation fraud as well as misconduct of the code of ethics that is followed by the IESBA guidelines. This in appropriation can cause the dependence of the firm on its staff and other partners in case of any misconduct. The section includes audit engagements as well as review engagements of the clients books of accounts and financial statements, which will at times be manipulated by the client with the help of the partners and other staffs who have influence on the client. Recommendation of the various safeguards: To avoid the above circumstances, certain steps are recommended which will reduce or at times abolish such undue influences of the staffs or partners on the client. The internal and external quality control should be reviewed so that the management of the firm is proper. Key judgment should be attend from a third party on the check of the relationship between the client and the members of the audit farm The firm authority focusing on the significance of moral conduct and desire that individuals from bear witness to engagement groups act in people in general interest. There are family ties with the client and the firm Type of threat: The type of threat that is created for the firm is the threat of misinterpretation by the associated close relatives. The threat may or may not happen but there are always chances of such misinterpretation due to close relationship (Botzem, and Quack, 2015). Evaluation of the potential consequences: The consequences of such family ties or close relationships can be drastic at times. With relationship knots the company carries with itself a threat of biasness or undue influence of such family members on the ethical code of conduct of the accounting firm. This may lead to misinterpretation of the book of accounts which if recognized can prove to be a contempt towards the ethical code of conduct that is followed by the accounting firm while dealing with the regular work of the business enterprise. Recommendation of the various safeguards: Safeguards that can be recommended to avoid the undue influence of the clients family members or family members of the partners and the staffs of the firm, certain recommendation can be made. The firms have to take proper attention and control over the external quality reviewing the engagement of its staffs with the clients (Schipper, 2003) . Nonmember or non-staff individuals should be avoided to influence the code of conduct of the firm. Training should be provided with timely communication to all the staffs and policies should be made clear to them. The firm has been external auditors of the clients for many years Type of threat: The threat that is imposed in the above text is the familiarity threat, due to the closeness in relationship between the client and the firms a sense of sympathy grow while accepting work. This threat is found to be a threat towards the firms stability. Evaluation of the potential consequences: The audit firm when engaged in close relationship with the client, it can hinder the self-interest of the firm as familiarity threat is created in which the members of the firm may not be that sufficient to stay professional without showing any sympathy to the client. The similarity of the clients gets considered and there is a influence of those clients on the preparation of the financial statement which can possess a threat towards the existence of ethical code of conduct of the firm (Benston, Bromwich and Wagenhofer, 2006). Recommendation of the various safeguards: Few recommendation can be made to avoid the familiarity threats, some of them are The firm should have approaches and methods to actualize and screen quality control of engagements. The firm should have strategies and methodology that will empower the distinguishing proof of interest or connection between the firm or individuals from engagement group and customers. The firm should have techniques to screen and if vital, deal with the dependence on income from a solitary customer. Providing non audit service to audit clients Type of threat: The threat which is created by the above situation is both self-review threat and self-interest threat. Evaluation of the potential consequences: The audit firm which is giving or providing non audit administrations to review customers may create a self-survey or self-review threat. The risk that the situation brings in light if the fact that the service provided may influence exchanges recorded in the money related books of accounts on which the auditor should then express a conclusion (Barth, Beaver and Landsman, 2016) . In the same way the evaluator should express the self-intrigue danger created by the salary which the audit firm receives from the providence of non-audit work to the client (Holthausen, 2013). Accessing the hugeness of the dangers made could incorporate however they are not constrained to the thinking materiality of any adjusts, exchanges or revelations effected by the administration gave. The level of expense that is changed for giving such services can influence the ethical code of conduct of the firm. Recommendation of the various safeguards: Few recommendation to improve the presence of undue influence of clients by providing them the services other than the main services that the firms provide can be kept in check by making certain changes, some of them are: The firm should utilize diverse accomplishment and engagement groups with isolated revealing lines for the arrangement of the non-confirmation administrations to an affirmation customer. Certain approaches in systems should be implemented to disallow people who are individuals from an engagement group from improperly impacting the result of engagement. A disciplinary instrument should be set up to advance consistence with strategy and methodology. Conclusion Request containing requirements on ethics are a normal component of THE ETHICAL CODE OF CONDUCT OF ACCOUNTANTS and candidates should take after the particular substance and exam framework demonstrates gave in this article enhance their cognizance of this zone of the syllabus. In particular, answers should mimic the hypothetical structure approach to manage ethics by recognizing and illuminating the sorts of peril appear in a circumstance, evaluating the level of tremendousness of the hazard, and perceiving fitting insurances. In circumstances where risks can't be eased by the use of shields and an engagement be declined or pulled once again from, the technique for thinking for this should be doubtlessly elucidated. References Barth, M.E., Beaver, W.H. and Landsman, W.R., 2016. The relevance of the value relevance literature for financial accounting standard setting: another view.Journal of accounting and economics,31(1-3), pp.77-104. Benston, G.J., Bromwich, M. and Wagenhofer, A., 2006. Principles?versus rules?based accounting standards: the FASB's standard setting strategy.Abacus,42(2), pp.165-188. Botzem, S. and Quack, S., 2015. Contested rules and shifting boundaries: International standard-setting in accounting. Ferrell, O.C. and Fraedrich, J., 2015.Business ethics: Ethical decision making cases. Nelson Education. Holthausen, R.W., 2013. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting.Journal of Accounting and Economics,36(1), pp.271-283. Schipper, K., 2003. Principles-based accounting standards.Accounting horizons,17(1), pp.61-72. Turley, S., 2015. Developments in the framework of auditing regulation in the United Kingdom. InAuditing, Trust and Governance(pp. 223-240). Routledge. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Watts, R.L. and Zimmerman, J.L., 1978. Towards a positive theory of the determination of accounting standards.Accounting review, pp.112-134. West, A., 2018. After virtue and accounting ethics.Journal of Business Ethics,148(1), pp.21-36.