The Debate Over Legalizing Marijuana - 745 Words

Legalizing marijuana is a concept that can potentially benefit the public as well as the local economies. There has been a nationwide debate on whether marijuana should be legalized or not. The major consensus is that marijuana is not only bad for one’s health, but it is also dangerous to the community. These allegations are not true. Marijuana actually has health benefits that most people overlook. The following essay will address these health benefits in an attempt to present this concept in a way that the audience can better understand how legalizing marijuana can beneficial to an individual health, how it can give an increase to the economy. Legalizing marijuana will lead to many societal benefits that will reduce illegal activity while helping the government control the use of the substance and making a profit that can be used to help taxpayers. Marijuana is not a dangerous drug and should be legalized because it does not cause harm to anyone and by legalizing marijuana the government will take control of marijuana distribution and it can benefit a lot of people in many ways. If the government controls the market for marijuana people would no longer be in danger of trying to acquire it illegally and there would be tax for selling marijuana which will benefit both the government and society. By legalizing marijuana the government can make laws about its use. Legalizing it would change people’s lives because it would no longer be a crime. This would clean up America’sShow MoreRelatedThe Debate over Legalizing Marijuana967 Words   |  4 PagesMarijuana is a drug which is used for recreational purposes as well as medicinal purposes. However, the medicinal use of marijuana has only been suggested in the recent years because previously it was just a drug which used to be exploited by the teenagers, adults and others for their own personal purposes. Many people get arrested for illegal possession of marijuana because it is still illegal to have marijuana despite the ongoing debate of making it legal. There are many people who are againstRead MoreThe Debate Over Marijuana And Legalizing It857 Words   |  4 Pagesdeveloped as a writer is being able to write about controversial topics. In English 101 I never wrote about a controversial topic. Because of that I didn’t know how to write a controversial piece. Every essay I have done in English 102 was about marijuana and legalizing it. This is a very controversial topic and through English 102 I was able to learn how to effectively write about it. I effectively wrote with my use of ethos. If I am credible during my writing then more people will follow my belief. AnotherRead MoreAn Analysis of President Obama’s Remarks about Marijuana Essay624 Words   |  3 PagesBarack Obama made some controversial remarks about legalizing marijuana. President Obama stated that he did not think that marijuana was â€Å"more dangerous than alcohol† (Remnick). This comment has caused proponents of legalizing marijuana to praise the President, while opponents are criticizing him for seemingly supporting this banned substance. Author Frank James of NPR.org wrote an article entitled â€Å"Obamas Marijuana Remarks Light Up Legalization Debate.† James explains how those who support legalizationRead MoreShould Drugs Be Legal?1604 Words   |  7 PagesDrugs are a substance that can either enhance someone s abilities or completely diminish them. Certain drugs, or commonly referred to as pharmaceutical drugs, are legal because over time people have realized that there is a cure for their temporary pain; although, arguably some have negative side effects worse than the original diagnosis. But there still is a dispute on certain illegal drugs because while some people prefer the outcome of having it legal, others strongly do not. Should their opinionRead MoreThe Legalization Of Marijuana Should Not Be Beneficial1240 Words   |  5 PagesThe legalization of marijuana is such a growing debate in the United Sta tes, whether it’s on television, in the classroom, or in your own kitchen; you may find yourself debating about it with someone. You are either for it, against it, or indifferent. Either way you still have an opinion of some sort about the legalization of marijuana. Christopher Beach and William Bennett are no different. The release of their article on called â€Å"Legalize Juggernaut† on WeeklyStandard.com timing is perfect sinceRead MoreThe War on Drugs1580 Words   |  7 Pageswarrants in attempt to get the problem under control. It has been over forty years since President Nixon declared a war on drugs. Did America win the war on drugs? Is it time to legalize illicit drugs in this country? What are other countries doing in reference to drugs? The author will examine the history of the war on drugs in this country, how other countries deal with drugs, list the positive and negative aspect of legalizing illicit drugs, and offer his opinion as to whether drugs s hould beRead MoreMarijuana Legalization1424 Words   |  6 PagesLegalization of Marijuana Marijuana is the most common drug in America and all over the world. It is legalized in some countries, but most countries prohibit its use. It has proven medical abilities and was used for this purpose for a while before being federally criminalized. The United States has been debating on the legalization of marijuana with some states supporting the move and others against it. (10 Facts About Marijuana) Despite all these debates, the legalization of marijuana is the betterRead MoreShould Marijuana Be Legalized?924 Words   |  4 PagesMarijuana is contervisol topic all around the world, some countries like Amsterdam and states in the United States have legalized marijuana, and this has put preasure onto other countries to legalize. Marijuana is also referred as weed, herb, and pot and is derived from a plant called cannabis sativa, also known as hemp plant. The cannabis plant produces THC, which stands for tetrahydrocannabinol, and there are over 85+ individual cannabinoids, which are found in marijuana, but THC is responsibleRead MoreLegalizing Marijuana For Recreational Use926 Words   |  4 PagesLegalizing Marijuana in Texas for Recreational Use The well known debate over the legalization of marijuana for recreational use in The United States has been ongoing since 1935. Recently Colorado and Washington have legalized the use of marijuana for recreational use. By doing so, the legalization of the recreational use of marijuana has become more of an issue than it already was and now brings other states to question whether or not they should legalize marijuana (Breecher). Which brings aboutRead MoreThe Economic Benefits of Legalizing Marijuana1068 Words   |  5 PagesBenefits of Legalizing Marijuana In 2007, the American economy took a downturn known as the recession. People began looking for a quick fix to our nation’s economic problems and one fix may be right in front of us, with the legalization of marijuana. The debate about legalizing marijuana has been going on for the last decade with no end in sight. Politicians, economists, and everyday people cannot come to an agreement over this growing issue. Today economists still converse over how marijuana can

Business Workplace Policies Benefits

Question: Describe about the Business Workplace Policies Benefits. Answer: Why are workplace policies and procedures important? List five key benefits. Workplace policies and procedures are important for any organization as it deals with day to day problems. The five key benefits of workplace are as follows: Workplace policies and procedures are quite significant to the organization since they convey standards of personal and professional behavior expected from employees. Instead of wasting time in asking minute details again and again, workplace policies help in defining roles and responsibilities along with rules of the organization to enhance efficiency of workplace. They make decision-making process easier and undisputable while dealing with organizational conflicts. The communication channels are clearly visible if an organization has precise workplace policies. It ascertains employees that they will be treated fairly and equally. (NSW Government, 2013) Briefly explain why it is important that workplace policies and procedures are provided and explained to staff? It is very important that workplace policies and procedures should be clearly communicated to the employees because it will help them in knowing that what is expected from them. Besides that, it will be a great help to managers or employers to manage staff issues and grievances. A concise and clear communication of these policies is required to avoid any ambiguity in tasks and further misunderstandings among employees. When should staff be provided with policies and procedures? When an employee joins an organization, he is given an induction training in which his/ her reporting head should convey the policies and procedures of the workplace. If this is not feasible, employees should be given manuals containing organizational policies. The best time to do so is the time when an employee first enters the companys premises so that he/ she may be able to adjust to the workplace environment from the very beginning. List three methods of informing staff about changes to policies and procedures. Three methods of notifying employees about the change policies and procedures are: The manager may conduct a face to face communication with large group of employees at a time during staff meeting to inform about the altered policies. Publish the changed policies in the written format in staff manuals Transmit the information through intranet system of an organization What is the purpose of a workplace Code of Conduct? Workplace code of conduct is required to give clear path to resolve disputes among colleagues. It also provides clear guidelines as to acceptable behavior of employees, their dress code, their roles and responsibilities, companys values, ethical guidelines, etc. to avoid any ambiguity or confusion in such cases, workplace code of conduct is designed in organizations (Lupin, 2016). List three behaviors that a workplace Code of Conduct can cover. Three behaviors that can be covered under the organization's code of conduct are: Accountability Values that are expected from all members Standard of practice (Amico, 2016) List three benefits of networking. Strengthen the working relationships Creates new ideas and opportunity to enhance knowledge Access to wide information and thereby gains advice of experienced staff List two benefits to employers of a diverse workplace? Diverse workplace enhances productivity and thus, creates a competitive edge It adds to the value of an organization through increasing creativity and building an opportunity for operating in the international market (Johnson, 2016) Describe the main function of the Fair Work Act 2009? It is an Australian Act which provides a guideline to rules and regulations for employers and employees that must be adhere to in a workplace as per the national laws. Its main purpose is to check the behavior of both the parties and avoid illegitimate or unfair practices by them so as to enhance national prosperity and social interactions in the country (Australian Government, 2009). What is Equal Employment Opportunity? It is the most significant concept for both employers and employees. It indicates that everyone should be given an equal chance of employment in an organization. In other words, there should be no discrimination based on age, sex, religion or other aspects in the process of hiring, firing, wage settlement, promotions and transfers of employees. Describe the main function of the Disability Discrimination Act 1992. This law was presented and passed by Australian Parliament to avoid any discrimination against disabled people. Its main function is to protect the rights and interests of the disabled population of the country. The law applies to certain areas like land and property, provision of goods, education and health amenities. (Australian Government, 1992). List the objectives of the Racial Discrimination Act 1975. The objective of the Racial Discrimination Act 1975 is to prohibit the act of racial discrimination and offensive behavior which is supported by racial hatred (Australian Govenrment, 2014). List the objectives of the Sex Discrimination Act 1984. The main purpose of the Sex Discrimination Act 1984 is to forbid the discrimination from the public life on the basis of several grounds including sex, relationship status, gender identity, sexual orientation and pregnancy status (Australian Govenrment, 2014). 2. Dear All, This is to inform you about the launch of new formal systems and processes within a company for several operating areas. The formal system includes workplace communication and consultation policy, code of conduct and dispute resolution policy. The company has adopted a code of conduct that outlines its commitment towards achieving goals with integrity and honesty. It includes the ethical behavior of the workplace and thus benefits to the company. The communication strategies avoid conflict and provide effective mechanism for feedback and hence, include such policies which help in resolving disputes among workforce within a company. Please find the attached documents. Looking forward to your feedback. Thanks and Regards ABC Attachment: Code of Conduct Comply with all the legal guidelines, company policies and procedures Respect everyone in the workplace Display professionalism in all their conduct at workplace Create the workplace culture embedded with integrity and honesty Maintain privacy and confidentiality of clients One should not accept any favors clients (Amico, 2016) Workplace Communication and Consultation Policy and Procedure Step1: The employees should report the problems and issues to a concerned manager or a supervisor Step2: If the issue is not resolved by a manager, an employee must report it to High Stage Regulator of a company or a team, who can discuss the issue with a line manager or senior supervisor, if required Step 3: Even if the problem is not solved yet, then, an employee can directly contact with the director of a company and thus get feedback Dispute Resolution Policy and Procedure Step 1. The initial application should be provided by a client or an employee/ employer to the concerned person Step 2. A formal letter should be sent to the affected party for a discussion through meeting Step 3. Based on the company's policies and minutes of the meeting, the disputes should be resolved by negotiation, mediation and arbitration depending upon the concerned issue Step 4. With the discussion, related parties involved in the dispute will reach to a solution Step 5. If the issue is complex and highly technical and thereby, a concerned authority is unable to solve the dispute among parties, then, it may further approach the court for finding a solution. 3. Establishment of professional development plan is essential for the expansion of the company. In order to develop a professional networking plan, there are three networks that can associate employer and employee to accomplish a particular task. A General Manager can develop a local business network, employees group and staff association to create specific ideas. These association of network helps in establishing a professional event within a firm. Four events for the next twelve months can be conferences and seminars, team building events, press conference and board meetings. The success of these events helps the firm to contribute towards generating profit for the company by formulating and defining the company's rules and regulations. Name of the event Venue Date and Time Cost of the event Benefit to General Manager Benefit to the team Conferences and seminars Crown Events and Conferences 16th October, 2016 AUD $ 10000 The general manager can influence people at a large and thereby increases productivity of the company. It enables the employees to enhance their network and share their existing knowledge among other employees in the Accountancy Victoria. Team building events Citadines on Bourke 5th January, 2017 AUD $ 9500 The manager can achieve its goals efficiently through clarity of objectives specified to the employees at the event. Manager can address to the concerned issues by providing effective working procedure. Employees can motivate and develop themselves by enhancing their skills. Better communication among employees can also be done through breaking barriers among them. Press conference Hilton Sydney 18th May, 2017 AUD $ 15000 Manager can announce its vision, mission and achievements which in turn builds company's reputation and manager as well in the operating market. Achievement of employees performance can be recognized in the press conference which motivates them towards their work. Board meetings Centre Ivanhoe 4th August, 2017 AUD $ 7000 General Manager can establish a strategic direction with mutual understanding of other board members which increases his credibility and legitimacy. Employees can address their issues to the top management, which helps them to solve related concerns and thereby increases their productivity. 4. Email inviting Beth to a meeting Dear Beth, Hope you are doing well! I would like to formally invite you for the meeting that is going to be held on 28th September, 2016 at 11:00 a.m. at Accountancy Victoria. We will be discussing about your weak performance during the last two months. During this time period it has been observed that you were not able to complete the assigned task on time and even you not have provided the correct information to the clients. This discussion will help us to avoid any confusion and thereafter will result into improvement in your performance at the workplace. I look forward to meeting with you discussing about the same matter. Regards, XYZ Follow up email: Dear Berth, It was pleasure meeting you today. We have discussed a reason behind your under- performance. After observing the situation and listening to your concerned issues, I have decided to provide you with the company's policies and procedure of performing a task. I appreciate that you have accepted your mistake and apologized for the same. I remember you have mentioned that you will make changes in your working process and improve your communication with clients. This will add value to our company. I am happy to meet you again. Regards, XYZ References Amico, S., 2016. Workplace Ethics Behavior. [Online] Available at: https://smallbusiness.chron.com/workplace-ethics-behavior-5239.html [Accessed 9 September 2016]. Australian Govenrment, 2014. Racial Discrimination Act 1975. Australian Government. Australian Govenrment, 2014. Sex Discrimination Act 1984. Australian Govenrment. Australian Government, 1992. Disability Discrimination Act 1992. Australian Government. Australian Government, 2009. Fair Work Legislation. Australian Government. Johnson, R., 2016. What Are the Advantages of a Diverse Workforce? [Online] Available at: https://smallbusiness.chron.com/advantages-diverse-workforce-18780.html [Accessed 2016]. Lupin, 2016. Code of Conduct Workplace Ethics. [Online] Available at: www.lupin.com/pdf/COC.pd [Accessed 9 September 2016]. NSW Government, 2013. Industrial RElations: Workplace Policies and Procedures. NSW Government.

Integrated Financial Management Information Systems free essay sample

An FMIS is defined as an information system that tracks financial events and summarizes financial information (Acevedo 2009, USAID report 2008 , Dorotinsky 2003)’. ‘Most organization implement FMIS to improve budget planning and execution by providing timely and accurate data for budget management and decision making (Khemani, 2005)’. According to both Dorotinsky (2003) and Rozner (2008) â€Å"an FMIS is an information system that tracks financial events and summarizes financial information. It supports adequately management reporting, policy decision making, fiduciary responsibilities and the preparation of auditable financial statements’. In its basic form, an FMIS is little more than an accounting system configured to operate according to the needs and specifications of the environment in which it is installed Rodin-Brown (2008).In the public sector, it can also refer to the automating of financial operations that enable governments to plan, execute, and monitor the budget by assisting in the prioritization, execution, and reporting of expenditures, as well as the custodianship and reporting of revenues. We will write a custom essay sample on Integrated Financial Management Information Systems or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page FMIS solutions can greatly contribute to the efficiency and equity of government operations. Modern FMIS platforms help governments comply with domestic and international financial regulations and reporting standards and support decentralized operations through centralized Web-based solutions, providing access to a large number of authorized budget users at all levels). An FMIS is a standardized monitoring and reporting system, which consolidates all the information needs of a government into one information database. It facilitates consistent recording and reporting of information, to enable a government to take macro decisions that affect the country as a whole. (Ernest and Young 2014) .As the name FMIS suggest there are and should be, three guiding characteristics for any designed FMIS it should be a management tool, it should provide financial and non-financial information and lastly, it should be a system. (Diamond and Khemani 2005) As a management tool should support the management of change. It must be viewed as an integral part of budget system reform hence not be designed just to meet present requirements, but also to support those needs that are likely to arise as parallel budget reforms are implemented. Secondly, FMIS provides decision-makers and public-sector managers with the information they need to perform their managerial functions. Reform hence not be designed just to meet present requirements, but also to support those needs that are likely to arise as parallel budget reforms are implemented. And lastly it is a system and its role is to connect, accumulate, process, and then provide information to all parties in the budget system on a continuous basis. All participants in the system, therefore, need to be able to access the system and to derive the specific information they require to carry out their different functions. The converse is also true, if the FMIS does not provide the required information that is, has not the right functionality it will not be used and will cease to fulfill its central function as a system.

Homoaexuals and their Struggles essays

Homoaexuals and their Struggles essays Who are we to judge? Well people sometimes judge other people just because... a person is different. What I mean by different is not just the way they look but the way they identify themselves as; and judgments such as that is nasty, you are gay or what a lesbo, what a dyke are aimed at homosexuals. But what are homosexuals and why are they considered to be part of the marginalized groups? Homosexuals have different sexual orientation then majority of mainstream American and some view this sexual orientation as something inferior or in defiance of social values (Strommem, 1). People might have feared or hated homosexuals because of some of the myths they hear about. There are myths about how homosexuality is deviance and how homosexuals introduce HIV/AIDS to society. From these myths people began to develop homophobia and a lot of them have physically and verbally abused homosexuals. For many years homosexuals have been afraid to come out and admit their sexual orientation but after being victims to various hate crimes and exploitations, many homosexuals are coming out from the closet to fight for their rights. Maybe homosexuals should have the same civil rights protection like every other citizen of the United States. After all the Constitution did say that every citizen is endowed with the rights to pursuit life, liberty, and happiness. Many people have agreed with this, have sided with the homosexual protesting, but there are still a lot of people in mainstream society that do not believe that gay and lesbians deserve civil rights protection because most of mainstream society are still ignorant and feel that homosexuals are threat to society. The majority of people are heterosexual who are attracted to the opposite sex and homosexuals might be aliens to them since no one really know what caused homosexuality. In definition, homosexuality is the attrac...

Vision and Rewriting the Vision Statement Research Paper

Vision and Rewriting the Vision Statement - Research Paper Example An advantage of this vision statement is that it clearly defines the objectives of this institution, which are to enable students to achieve a career in the marine industry and help its students learn how to study. The second vision statement is from PennState College of Education â€Å"to be a world leader in the integration of teaching and learning, advancement of knowledge base through research and scholarship, and leadership in service and outreach† (PSCE, 2012). This vision statement is inspirational. It also clearly states the objectives of the learning institution in its goal to promote learning among its students. The third vision statement is from City College of San Francisco â€Å"providing an affordable and unparalleled learning experience in a supportive and caring environment that lead student successfully complete their goals† (CCSF, 2012). Just like the second vision statement, this one is also inspirational and clearly defines the objective of the insti tution, which is to enhance a learning environment to promote learning. A shared vision encompasses goals of various departments. Shared vision created by learning organization should be short but detailed. The partnering learning institutions face a challenge in making the vision short and detailed. The reason for this is that the shared vision statement must state future goals of each of the departments involved. The other challenge when creating shared vision comes from conflicting future goals and objectives of different departments of learning institutions. This makes it difficult to state all of them in one vision statement. The challenge of precision and content can be overcome by using the general future goals of the departments in the learning institution. Frequently, these general goals are either similar or closely related and thus, merging them into a single statement becomes easier. The vision statement I rewrite in this part is â€Å"providing an affordable and unparalleled learning

Design a Flowchart for a Process Essay Example | Topics and Well Written Essays - 750 words

Design a Flowchart for a Process - Essay Example If such a thing happens, the wins come from the bucket. The machine is designed in such a way that is able to keep the payout bucket filled automatically in the course of a play. After the payout bucket becomes full, silver dollars are then deposited in the second bucket that handles the winnings. The winnings bucket is usually periodically emptied in order for the winnings to be claimed from the casino. The flow chart that I have drawn shows the internal movements of the coin and the activities that take place externally that are controlled by the player. The machine is usually programmed in a manner that in case the payout bucket empties, the lights on the top side of the machine flash and the machine stops and that notifies the personnel in the casino that there is a person who has worn by emptying the machine. Most casinos usually size their payout buckets so as to ensure that the occurrence of winning is rare. If we perceive the payout bucket to be a buffer for silver dollars th at usually helps in the automatic running of the machine (Kari, 1999). A payout bucket that is small will mean that a casino will require more personnel that are required to attend to the machine and that will also create more time that the machine will be idle as a result of lack of silver dollars. ... Buffers that are large usually help the process to be more independent which is contrary to buffers that are small that would require more attention (Hemp, 2002). Factors affecting process design The design of the slot machine is usually affected by a number of factors. The factors include the following; 1. Size of buckets- the buckets that are used in the slot machine usually affects the running of the process. The buckets should be sized in a manner that there will be no much flow of personnel and that will cut on the costs. The cost that will be cut will include the cost of hiring new personnel and the cost of transporting money to the bank. The other factors include the risk factor that is associated with the transportation of money from the casino to the bank. 2. The flow of people into the casino- the functioning of the slot machine will be largely affected by the number of people that flow into the casino. The flow of people will affect the level of operations that will happen in the casino. That means that the income or revenue that accrues from the slot machine is directly affected by the flow of people (Menor, 2000). 3. the management of the slot machine or casino is also a critical factor that affects the way people will view the casino r the business that is been run in the casino. Metric measure The metric used to measure the effectiveness of the process is observing the number of recipients and matching it with the amount that is collected from the income of the casino. That is used to measure the effectiveness of the process and that will ensure that incase there is a complication it will be noted. Flow Chart for the process Yes Loose No Win No Yes Key Task or operations Storage areas or queues

Financial accounting and Managerial use Essay Example for Free

Financial accounting and Managerial use Essay Background LJB Company , a small business local distributor who understands to go public in the future, the company should be in accordance with the law and may need to take more stringent internal control principles. At the request of the president, an independent internal evaluation of internal controls was conducted to evaluate the direction of strength and weakness. Objective The objectives of this report should evaluate the existing controls and make recommendations that will ensure the companies assets and help get the most accurate financial information. Based on a system of internal checks and balances will be just in my recommendations to the president of the company, since most of the internal control systems provide for independent internal control; This principle involves the review of data prepared by employees. To get the maximum benefit from an independent internal control : Control values and Integrity from the top make it clear that it is unethical activities will not be accepted, and set the tone for the companys culture . There are several principles of management : 1. Establishment of responsibility: management is most effective when a single source may be responsible for the problem, including the authorization and approval of transactions. Weakness: LJB has only one accountant who serves as treasurer and controller , which can optimize the processes , but it creates an inherent risk . Cashier handled informally . Accountant is so busy that the company handles the checkout bit differently . All employees have access to the petty cash drawer and just put a note asking if they use any of the cash. Recommendation: * Align the specific obligations of employees to limit access to authorized employees so that the buyer is not the same person who authorizes the payment without the approval of the head at least . Otherwise , a person may make payments that are made to yourself. * Use unique passwords per employee to protect the purchasing system to provide adequate documents and records management. * Assign petty cash custodian. 2 . Segregation of duties : After one employee should , without duplication of effort , provide a sound basis for evaluating the work of another employee. 2 * Strength: Accountant receives the checks and completes the monthly bank reconciliation. This force , as the bank and the company maintain independent records , which may not always agree on what may be a simple mistake of either party. To maintain maximum benefits , a worker who has no other duties associated with cash should prepare a reconciliation. * Weakness: The same accountant all purchases of supplies and pays for these purchases per hour is a dual role . Petty cash handled all . * Recommendation: 1. Divide the purchase task to avoid the temptation of possible abuse. Keeper of the petty cash fund makes payments , but the reviews accountant to recharge . 2 . Require the authorization of the buyer and payment of employees on vacation at different times of the year. 3 . Documentation and procedures to provide evidence that the transactions and events occurred * Strength: Accountant recently started using pre- numbered invoices. * Weaknesses: Unclear procedures for shipping requirements , invoices and time signatures in developing accounting documents . All employees are required only to leave a note in the box , not supply a receipt. * Recommendation: * Delivery document indicates well have been shipped, invoice sales means that the client has been announced. Use remittance advice (mail receipts ) , cash register tapes, and deposit slips . * Require signature to identify the person responsible for the activity . * If possible , the user pre- numbered documents . It also helps to ensure that the transaction is no recorded several times or not at all . * Require time when documents should be sent in accounting for timely accounting. * Require receipts for most, if not all operations on a small number of dollars. Note: accountant wants to buy an indelible ink machine to print their checks. I would recommend the purchase of this equipment , depending on the cost-benefit analysis . Keep blank checks in safes with limited access will  be my first suggestion to cut spending immediately , with no additional costs. | 4 . Physical control can be mechanical and electronic asset protection . * Strength: Before leaving for the weekend accountant , accountant will move checks in a safe in his office . * Weakness: For salaries , checks selected accountant and left in his office for pick-up . Cashier box is not locked. * Recommendation: * Closed storage inventory and records management and control at all times, and not just for the weekend . * Alarm to prevent tampering if appropriate cost benefit * Closed petty cash . 5 . Independent internal verification includes an overview and comparison of the data to reconcile * Strength: Does not work . * Weaknesses: Unclear procedures requirements signatures , such as small cash transactions. Accountant is so busy that the company handles the checkout bit differently . All employees have access to the petty cash drawer and just put a note asking if they use any of the cash. * Recommendation: 1. Require an accountant to examine receipts and documents to verify costs to replenish funds. 2 . Surprise internal audits 6. Office of Human Resources * Strength: Employees seem to stay with the company for a long time and seems to be loyal . * Weakness: The President is still quite embarrassed because he was forced to fire one of their employees for viewing pornography on a company computer. He later learned that this man was a convicted felon who served time for molesting children. The Company had a hard time getting the employee to admit that this is it, because the company does not assign individual passwords. The President expressed his disappointment because he and an accountant and an interview and approve all new employees. * Recommendation: 1. Perform back ground checks and verify education credentials 2 . Check references , but never used the figures provided a reference sheet 3 . Employees bonds that deal cash 4 . Assign unique passwords for employees Conclusion: There are limitations of internal control , but they must provide reasonable assurance that assets are protected and accounting are accurate. Currently, as a small company LJB can not have a very complicated system of internal control , but must recognize the reality of the law for trading companies with the public are held at a higher level of compliance . LJB Company does some things right , but there are several areas for improvement . Literature : http://map.ais.ucla.edu/go/1002631 Paul D. Kimmel , Jerry J. Weygandt, Donald Kieso 2010 Business Economics http://www.macomb.edu/About+Macomb/College+Policies/Policies/Guidelines+for+Purchasing+Activities.htm https://www.cms.gov/Regulations-and-Guidance//fin106c07.pdf http://www.brockport.edu/intcontrol/questions.html