Monday, December 30, 2019

CLEVELAND Surname Meaning and Origin

The Cleveland surname most commonly originated as  a name for someone who came from the district of Cleveland in Yorkshire, England, a corruption of cliff lane, which described  the steep, hilly terrain of the region, from the Old English clif, meaning bank, slope and land, meaning land. According to the Dictionary of American Family Names, the Cleveland surname may also have originated in some families as an  Americanized spelling of the Norwegian surnames Kleiveland or Kleveland, habitational names from several farmsteads in Agder and Vestlandet, from the Old Norse kleif, meaning rocky ascent and  land,  meaning land. Surname Origin: English Alternate Surname Spellings: CLEAVELAND, CLEVLAND, CLIEVLAND, CLIVELAND Where in the World Is the CLEVELAND Surname Found? While it originated in England, the Cleveland surname is now most prevalent in the United States, according to surname distribution data from Forebears. Within the British Isles, at the turn of the 20th century, Cleveland was most common in Suffolk, England, followed by Gloucestershire, Wiltshire, Kent, Hampshire, Sussex, and Surrey. WorldNames PublicProfiler  also has the Cleveland surname as most commonly found in the United States, with the greatest numbers of people with this last name found in Alabama, Georgia, Mississippi, and Alaska. Famous People With the Last Name CLEVELAND Grover Cleveland - the 22nd and 24th president of the United StatesMoses Cleaveland - the progenitor of the famous Cleaveland whaling family of Marthas Vineyard and Nantucket in MassachusettsBenjamin Cleveland - American Revolutionary War patriot, best known  for his role in the American victory at the Battle of Kings Mountain.Dick Cleveland - American swimmer, winner of three Pan American Games and a former world record-holder.  Carol Cleveland -  British actress and comedian, best known  for her appearances on Monty Pythons Flying Circus. Genealogy Resources for the Surname CLEVELAND The Genealogy of the Cleveland and Cleaveland FamiliesThis three-volume set  published by Edmund Janes Cleveland in 1899 attempts to track in both the male and female lines, the posterity of Moses Cleveland of Ipswich, Suffolk County, England and Woburn, Middlesex County, Massachusetts. See also Vol. II and Vol. III. Free on Internet Archive. The Cleveland DNA ProjectThe Cleveland DNA Project is open to all  families with this surname, of all spelling variations, and from all locations. The group is working to  correlate test results and paternal pedigrees so that each family can identify their genetic heritage and  related Cleveland families. Common English Surnames: Meanings and OriginsLearn about the four types of English surnames, plus explore the meaning and origin of the 100 most common English last names. Cleveland Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Cleveland family crest or coat of arms for the Cleveland surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male-line descendants of the person to whom the coat of arms was originally granted. FamilySearch - CLEVELAND GenealogyExplore over 500,000 historical records and lineage-linked family trees posted for the Cleveland surname and its variations on the free FamilySearch website, hosted by the Church of Jesus Christ of Latter-day Saints. CLEVELAND Surname Family Mailing ListsRootsWeb hosts several free mailing lists for researchers of the Cleveland  surname. DistantCousin.com - CLEVELAND  Genealogy Family HistoryExplore free databases and genealogy links for the last name Cleveland. CLEVELAND Genealogy ForumSearch the archives for posts about Cleveland ancestors, or post your own Cleveland query. The Cleveland Genealogy and Family Tree PageBrowse genealogy records and links to genealogical and historical records for individuals with the popular last name Cleveland from the website of Genealogy Today.----------------------- References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998.Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003.Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003.Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997.Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

Sunday, December 22, 2019

PARAPHRASE FOR QUESTION 1 AND 2 Example

Essays on PARAPHRASE FOR QUESTION 1 AND 2 Essay Running Head: ABBREVIATED OF YOUR CHOICE (all caps) and Section # of Question 1 Harold Potter received his master’s degree in accounting from Hogwarts University recently. He violated the rule 502-2 by declaring himself an accountant although he was a bookkeeper for a decade in the accounting department. The rule states that "advertising or other forms of solicitation that are false, misleading, or deceptive are not in the public interest and are prohibited". As per the rule, he was in violation as he misled people by handing over cards which pronounced him a position he did not hold yet. When he passed his CPA exam, he registered a company by the name of â€Å"Aaaron, Wonka and Zzucker", so that is shows on either the top of the directory listings or the last. The name shows that the company is collaboration of three different companies, hence another rule namely section 505 was broken, which in turn was a method to deceive people. The section clearly declares it to be illegal practice by a CPA member. Potter’s business was not running to his expectations, hence entered Mr. Ronald for assistance, who is the Potter’s uncle. Ronald asked Potter to audit the accounts for his company named â€Å"Dumbledore Enterprises†, even though that Potter had no prior experience to this job. Therefore he exploited another law namely rule 201-1 which clearly states that all CPA members need to acquire certain professional competence prior to providing professional services. Moreover, he violated rule 302.01 when he came under contract to receive 12 percent of Dumbledore’s tax liability decrease from the previous year. This certain rule clearly states that â€Å"A member in public practice shall not prepare an original or amended tax return or claim for a tax refund for a contingent fee for any client." Furthermore, Potter also dishonored section 56 article V-Don’t Care which describes that each CPA member is responsible for judging his own qualification and stand ard of jobs which he can carry out. The only experience Potter had on his resume’ was the decade long experience of bookkeeping, which is not considered a professional task in any book or law. Therefore, it can easily be concluded that Potter was incompetent for the job he acquired at Dumbledore Enterprises. The owner of 51 % of Dumbledore Enterprises, Ronald and also one of the directors came to a decision about hiring Potter as an independent auditor. This decision is in direct violation with section 101, which clearly mentions that independence would be considered void, if the decision with painted with doubt as a result of a relative holding a key position in reference to the client involved. Moreover, Potter also breached section 102-2-Conflict of interests as Potter held the position of a bookkeeper for a decade. This section explains how the conflict of interest may occur, when a certain relationship is involved between the professional and the client or employer. Potter knew that his uncle was not playing a fair game regarding the financial statements, but still decided to cover it up in his quarterly reports thus violating 102-1, a section regulating the honesty of auditors. This rule states that the member shall be considered an offender if he: - generates misleading and deceiving financial statements - does not correct any irregularities in the financial statements, knowingly - permits a document to be processed, knowingly that it has false information in it A complaint was recorded against Mr. Ronald with the AICPA. The records that were requested for investigation were refused to be disclosed barring client’s confidentiality. This according to rule 301 is a rightful act, that of protecting the clients financial statistics but on the other hand the same rule states that only if it is not hampering with an ongoing investigation of the member’s wrongdoings. Therefore, it can easily be said that Potter cannot, under any circumstances hold that information. Potter now partners with Hermonie Granger and Rubeus Hagrid as his business progresses with more clients. Out of the three only two are members of AICPA therefore violating 505-form of organization and name as they deceive their clients in believing that all three are members. The final violation which can be accredited to them is by going in business with rich clients, with a 1000 dollar commission for referral, therefore violating rule 503. Question 2 Code of Ethics When a person joins an accounting organization, he agrees to fulfill the ethical requirements. The Code of Professional Conduct of the American Institute of CPAs (AICPA), the national professional association for CPAs clearly defines ethical rules for its members. There is a definite line of standards which has been set by the two organizations. The Institute of Management Accountants (IMA) Standards of Ethical Conduct is for the people working in the area of management accounting and financial management where as IIA (Institute of Internal Auditors) regulates the code of ethics for its own members and Certified Internal Auditors (CIAs). Ethical Responsibilities A distinctive separation between professionals who practice medicine or accounting is their uptight responsibility to the public. The AICPA describes that all those involved in this business rely on the correct running of commerce by CPAs. Many CPAs are known as public practitioners, which offer their services to general public are not present in all firms. Regardless though the rules and regulations of AICPA apply on them equally, although there are some exceptions present. Internal auditors, financial managers and management accountants are the most common employees of a firm which provide these services, but are not above the rules of professional conduct. The rules applied under the three ethics code on these professionals are pretty similar in nature. All of them require capability, discretion, honesty and impartiality from them. These professionals should only take tasks that they are capable of. All three standards require professionals to uphold confidential client information. The only exemption to this rule is when a court order is held against any individual and the records are ordered to be made available by court. Independence Mainly impartiality and honesty call for maintain a balance when conflict of interest is present. This phenomenon is called independence. Only if a professional is aloof from external pressure, will he make right and unbiased decisions. Although this is a general criteria, but special emphasis is laid on CPA professionals working for the public sector. A detailed account for the rules and regulation for such professionals are present in AICPA’s rules. For example, a CPA member accounting for a firm where his personal interests lie will never be impartial to the cause. Ethics Enforcements Majorly, an accounting professional is self-assessed rather than government-assessed. The three rule enforcing agencies have internal methods to enforce their rules and regulations. Moreover, violations of these codes can lead to public humiliation and cancellation of license for practicing. Therefore, such expulsion from service can really hamper a professional’s reputation and also indict him in light of state and federal laws. The CPA practicing license is issued by the state, normally through state board of accountancy. As the AICPA code is a part of legislation, it holds legal enforceability. As a result, a breach in the AICPA law can result in revoking of the license and legal action against the offender. Since the license authority is AICPA and the state society, both may sit in the investigative board of wrong doing for any professional. All CPAs which audit public corporations come under federal law. The SEC (Securities and Exchange Commission) which is the guardian of these laws has essential powers so they can control the corporations who sell their stock to public. One important obligation for these financial corporation is to get audited by an independent CPA. The SEC has legal rights to ensure the auditing regulations and standards, which incorporate the parameters of a CPA’s independence criteria. The ISB (Independence Standards Board) was jointly established by SEC and AICPA in 1998, which would ensure a minimum standard of independent auditors and also work for the improvement of the standard. This was an all important step towards the impartiality of the independent auditor, without which the whole system can be cheated, in turn putting investment of the general public at stake.

Saturday, December 14, 2019

Thai Research Report Free Essays

Annenberg Pubic Policy Center Case 25. 1 A study by the Annenberg Pubic Policy Center investigested one major area of business decision :pricing practices. Specificially,the study addressed consumer knowledge and attitudes about the practices of online retailers adjusting their prices according to customer characteristics,such as how frequency they buy from the retailer. We will write a custom essay sample on Thai Research Report or any similar topic only for you Order Now For example ,a website selling cameras charged different prices for the same model depending on whether visitor to the site had previously visited sites that supply price comparisons. In general,charging different prices is called price discrimination and legal unless it discriminates by race or sex or involes antitrust or price-fixing laws such as two competitors agreeing to charge certain prices. The Annenberg study consisted of telephone interviews conducted with a sample of 15,000 adult,screened to find persons who had used the internet in the preceding 30 days. The questionnaire gathered demographic data and data about Internet usage. In addition,the interviewer read 17 statement about basic laws and practices related to price discrimination and the targeting of consumers according to their shopping behaviors. Respondents were asked whether each of these statements was true or false. Case Exhibit 25-1 Exhibit 25. 1-4 summarize some of the results from this study Questions 1. The information provided here is not detailed enough for a formal report,but assume that you are making an information report in a preliminaly stage of the reporting process. Which of these findings do you want to emphasize as your main point? Why? 2. Prepare a writtrnt summary of the findings,using at least two table or chart 3. Prepare two tables or charts that would be suitable to accompany an oral presentation of these results. Are they different from the visual aids you prepare for question 2? Why or Why notM Case Exhibit 25. 1-1 Selected Information about the Sample Sex | |Male |48% | |Female |52% | |Online Connection at Home | |Dial up connection only |31% | |Cable modemwith/without dial-up |18% | |DSLwith/without dial-up |25% | |Cable or DSL with another method |13% | |Don’t know |4% | |No connection at home |9% | |Self-Ranked Expertise Navigating the Internet | |Beginer |14% | |Intermediate |40% | |Advanced |34% | |Expert |12% | Source: turow,Joseph,Lauren Felfman,and Kimberly Meltzer, â€Å"Open to Exploitation:American Shoppers online and Offline, â€Å"APPC report,June 2005,p15 dowloaded at http:/annenbergpubicpolicycenter. org /Downloads/information_and_society/turow_appc_report_web_final. pdf,accessed August 22,2011 Case Exhibit 25. 1-2 Responses to Selected Knowledge Questions Statement |Response | | |True |False |Don’t Know | |Companies today have the ability to follow |80% |8% |12% | |my activity across many sites on the web | | | | |It is legal for an online store to charge |38% |29% |33% | |different people different prices as the | | | | |same time today | | | | |By law a site such as Expedia or Orbitz |37% |32% |31% | |that compares prices on different airlines | | | | |must include the lowest airline prices. | | | |It is legal for offline store to charge |29% |42% |29% | |different people different prices as the | | | | |same time today | | | | |When a website has a privacy policy,It |59% |25% |16% | |means the site will not share my | | | | |information with other website or | | | | |companies | | | | *When the number do not add up to 100%. It is because of a rounding errow Boldface type indicates the correct anwer. Source: turow,Joseph,Lauren Felfman,and Kimberly Meltzer, â€Å"Open to Exploitation:American Shoppers online and Offline, â€Å"APPC report,June 2005,p20 dowloaded at http:/annenbergpubicpolicycenter. org/Downloads/information_and_society/turow_appc_report_web_final. pdf,accessed August 22,2011 Case Exhibit 25. 1-3 Respones to select Attitude Question Statement |Response | | |Agree |Disagree |Nature |Don’t know | |It okay if a store charges me | | | | | |price based on what it knows | | | | | |about me |8% |91% |- |1% | | It okay if an online store I |11% |87% |1% |1% | |use charges different prices for| | | | | |the same products during the | | | | | |same hour | | | | | |It would bother me to learn that|76% |22% |1% |1% | |other people pay less than I do | | | | | |for the same product | | | | | |It would bother me websites I |57% |41% |2% |1% | |shop at keep detailed vior | | | | | |buying beha | | | | | |It okay if a store I shop at |50% | 47% |2% |1% | |frequency use information it has| | | | | |about me to create a picture of | | | | |me that improves the services it| | | | | |provide for me. | | | | | *When the number do not add up to 100%. It is because of a rounding errow Boldface type indicates the correct anwer. Source: turow,Joseph,Lauren Felfman,and Kimberly Meltzer, â€Å"Open to Exploitation:American Shoppers online and Offline, â€Å"APPC report,June 2005,p22 dowloaded at http:/annenbergpubicpolicycenter. org/Downloads/information_and_society/turow_appc_report_web_final. pdf,accessed August 22,2011 How to cite Thai Research Report, Essays

Friday, December 6, 2019

Several Macro Environmental Factors Scenario †MyAssignmenthelp

Question: Discuss about the Several Macro Environmental Factors Scenario. Answer: Introduction: Japan faces differences in its FDI attractiveness in past certain years due to their political and economic scenario. This is because foreign companies invest in Japan by analyzing the chances of sale and profit they will earn from the investment. It is seen that Japan has become a volatile country because of continuous disputes and rivalries in the past years. Such political tensions have affected the country for a long time and the country depended on China for its goods. Famous trading agencies of Japan are initiating foreign companies to invest in Japan. Thus, even though the attractiveness for FDI in Japan has been low, yet it seems to increase in recent years. The country also has a low population of 127 million and a GDP of USD 39,089 in 2016 (Export.gov, 2017). This is comparatively low then other countries and does not allow foreign companies a chance to enter in Japan and increase direct sale. The GDP per capita has been decreasing compared to previous years. However, the country is growing technologically which offers a chance to foreign companies to manufacture technologically advance goods. However, the government of Japan has been promoting inward FDI in the country that doubles by 2020 (Japan Economy, 2017). USA economy is a well-developed economy with a GDP per capital of USD 57,436 and a population of 323 million. The economy has also shown an incredible growth of 3.1 percent in the second quarter of this year, which is far from, expected (United States Economy, 2017). The country offers a potential for economic growth in future with the rising technological growth management. This offers a chance to FDI investors to invest in the country and expect direct sales in the country. USA has always been a politically stable economy and highly supportive for carrying out new business. USA has the least risk of political violence, government actions and capital control. USA stands strong in political stability with a score of 0.70. The country also offers the most suitable place for trade regulation, as they do not have a strict import tariff or quota (Selectusa, 2017). This has made USA the largest recipient of Foreign Direct Investment and FDI is increasing continuously in this country. References Export.gov. (2017). Japan - 1-Openness to, Restriction Upon, Foreign Investment | export.gov. Retrieved 16 November 2017, from https://www.export.gov/article?id=Japan-openness-to-foreign-investment Japan Economy (2017).FocusEconomics | Economic Forecasts from the World's Leading Economists. Retrieved 16 November 2017, from https://www.focus-economics.com/countries/japan Selectusa.gov. (2017). Foreign Direct Investment in the United States | SelectUSA.gov | SelectUSA.gov. Retrieved 16 November 2017, from https://www.selectusa.gov/FDI-in-the-US United States Economy (2017).FocusEconomics | Economic Forecasts from the World's Leading Economists. Retrieved 16 November 2017, from https://www.focus-economics.com/countries/united-states