Racial discrimination remains a prevalent issue in the contemporary U.S.despite efforts to promote equality.Many young African American and Hispanic males are easy target for law enforcement agents.Minorities experien...Racial discrimination remains a prevalent issue in the contemporary U.S.despite efforts to promote equality.Many young African American and Hispanic males are easy target for law enforcement agents.Minorities experience a higher and more unfair form of racial discrimination,racial profiling,police brutality,unfair sentencing,and mass incarceration for offences which are the same or less than those committed by White males.The rate of incarceration in the United States is five to eight times higher than most developed countries,and Black males constitute the largest percentage of inmates in the U.S.prison system.Once arrested,Black Americans are more likely to remain in prison longer,and await trial for minor offenses at a higher rate than Whites.Black and Latino males sentenced in state and federal courts face significantly greater odds of incarceration than White offenders for the same or even higher crimes.Vagins and McCurdy in a 2006 ACLU on“cracks in the system”reported that“There is no rational medical or penological reason for the 100:1 disparity between crack and powder cocaine and instead it causes an unjustified racial disparity in our penal system”(p.7).There is a racial disparity in the proportion of Black males in prison serving sentences of life without the possibility of parole(LWOP).In addition,The United States Criminal Justice System needs to be carefully examined as a top priority agenda needing immediate call of action that needs reform to guarantee the constitutional rights accorded to every American“with liberty and justice for all”.展开更多
Auditor independence In addition to the establishment of an independent institution overseeing public accounting firms, the act enforces auditor's independence. Registered firms are prohibited from performing most...Auditor independence In addition to the establishment of an independent institution overseeing public accounting firms, the act enforces auditor's independence. Registered firms are prohibited from performing most non-audit services for the public company they audit. However, certain tax services are not prohibited and the board can, on a case-by-case basis, give permission to a firm to perform otherwise prohibited services. Still, any展开更多
If you are running a listed U.S. company in China, you need to take account of U.S. legislation as well as the Chinese variety, notably the new Sarbanes-Oxley Act on corporate gover- nance. One important implication o...If you are running a listed U.S. company in China, you need to take account of U.S. legislation as well as the Chinese variety, notably the new Sarbanes-Oxley Act on corporate gover- nance. One important implication of the act is that if you are a U.S. company, your Chinese based accountants, whether local or foreign, must be registered with the U.S. authorities. Here, we provide a detailed explanation of the act and its implications.展开更多
文摘Racial discrimination remains a prevalent issue in the contemporary U.S.despite efforts to promote equality.Many young African American and Hispanic males are easy target for law enforcement agents.Minorities experience a higher and more unfair form of racial discrimination,racial profiling,police brutality,unfair sentencing,and mass incarceration for offences which are the same or less than those committed by White males.The rate of incarceration in the United States is five to eight times higher than most developed countries,and Black males constitute the largest percentage of inmates in the U.S.prison system.Once arrested,Black Americans are more likely to remain in prison longer,and await trial for minor offenses at a higher rate than Whites.Black and Latino males sentenced in state and federal courts face significantly greater odds of incarceration than White offenders for the same or even higher crimes.Vagins and McCurdy in a 2006 ACLU on“cracks in the system”reported that“There is no rational medical or penological reason for the 100:1 disparity between crack and powder cocaine and instead it causes an unjustified racial disparity in our penal system”(p.7).There is a racial disparity in the proportion of Black males in prison serving sentences of life without the possibility of parole(LWOP).In addition,The United States Criminal Justice System needs to be carefully examined as a top priority agenda needing immediate call of action that needs reform to guarantee the constitutional rights accorded to every American“with liberty and justice for all”.
文摘Auditor independence In addition to the establishment of an independent institution overseeing public accounting firms, the act enforces auditor's independence. Registered firms are prohibited from performing most non-audit services for the public company they audit. However, certain tax services are not prohibited and the board can, on a case-by-case basis, give permission to a firm to perform otherwise prohibited services. Still, any
文摘If you are running a listed U.S. company in China, you need to take account of U.S. legislation as well as the Chinese variety, notably the new Sarbanes-Oxley Act on corporate gover- nance. One important implication of the act is that if you are a U.S. company, your Chinese based accountants, whether local or foreign, must be registered with the U.S. authorities. Here, we provide a detailed explanation of the act and its implications.
