Monday, December 30, 2019

Reno v. ACLU Essay examples - 2054 Words

Reno v. ACLU The conflict began on February 8, 1996, when President Clinton signed the CDA law and ACLU, along with EPIC and eighteen other plaintiffs, immediately filed its legal challenge. ACLU v. Reno represents the first legal challenge to censorship provisions of the Communications Decency Act (CDA). The CDA makes it a crime, punishable by up to two years in jail and/or a $250,000 fine, for anyone to engage in speech that is â€Å"indecent† or â€Å"patently offensive† on computer networks if the speech can be viewed by a minor. The ACLU is a nationwide, non-partisan organization dedicated to defending and preserving the Bill of Rights for all individuals through litigation, legislation and public education. EPIC is a non-profit,†¦show more content†¦The ACLU argued in the lower court that the censorship provisions are unconstitutional because they would criminalize expression that is protected by the First Amendment and because the terms â€Å"indecency† an d â€Å"patently offensive† are unconstitutionally overbroad and vague. ACLU plaintiffs Particia Nell Warren of Wild Cat Press and Kiyoshi Kuromiya of the Critical Path AIDS Project told judges they fear censorship under the new law. Ann Duvall, president of Surf Watch, took judges on a first-ever live tour of the Internet, including a demonstration of how her company’s software blocks access to sites deemed unsuitable for children. Dr. Donna Hoffman, an expert witness on marketing in cyberspace, tells the court that the censorship law would destroy the democratic nature of cyberspace, causing many â€Å"mom pop† websites to close up shop for fear of civil and criminal penalties under the vague â€Å"indecency† ban. Government witness Howard Schmidt conceded under cross-examination that it is â€Å"highly unlikely† for anyone to come across sexually explicit information on the Internet by accident. Plaintiff witness Dr. Albert Vezza told the court about PICS (Platform for Internet Content Selection), a new rating system designed to allow parents to control children’s access to the Internet without censorship. DanShow MoreRelatedReno V. Aclu1029 Words   |  5 Pageswere Janet Reno, attorney general (1993-2001) of the United States, which also makes her the head of the U.S. Department of Justice, she is the first woman in this position#, and the American Civil Liberty Union (ACLU). The ACLU is a nonpartisan organization dedicated to preserve and extend the basic rights of the U.S. constitution.# b. The problem began when President Clinton signed the Telecommunications Reform Bill into law on February 8,1996. A group of people, led by the ACLU went to courtRead MoreIn Order To Measure The Legal Realm Of Social Media, It1616 Words   |  7 Pagesin terms of legality. The following section will cover precedent cases that deal with the topic of Social Media and if it is protected by the First Amendment. The first case to be covered is Reno v. American Civil Liberties Union (ACLU), which entails several litigants behind Attorney General Janet Reno challenging the constitutionality of provisions of the 1996 Communications Decency Act. This act was intended to protect minors from content on the internet that is found unsuitable for their viewingRead More Internet Censorship Essay2832 Words   |  12 Pageswas a part of the Telecommunications Act of 1996 (ACLU v. Reno II). Due to the CDA, â€Å"speech which is quite legal in a book or magazine should be banned from the Internet† (Wallace). This part of Telecommunications Act of 1996 criminalizes what the Government thinks is â€Å"indecent† speech on the Internet (Wallace). The American Civil Liberties Union, or ACLU, stated in the Supreme Court brief before the ensuing lawsuit â€Å"The CDA is unconstitutional† (ACLU in the Courts). According to the Citizens InternetRead MoreThe United States Constitution Vs. American Civil Liberties Union798 Words   |  4 Pagesstipulations with these laws. Reno v. American Civil Liberties Union (ACLU) did shed some insight on the laws and how they can be interpreted. This paper will discuss the criminal statute issues, issues with the provisions of the Constitution, and the status of criminal prosecution for transmission of pornography over the internet. With the hopes of having a clearer understanding of Reno v. American Civil Liberties Union. The First Amendment was a key component in Reno v. ACLU. It states that CongressRead MoreEssay on The First Amendment and its Impact on Media1134 Words   |  5 Pagesdefamation has adapted to the advent of the telegraph, telephone, radio, motion pictures, television, and is quickly adapting to the computer. The most famous defamation case, which still sets precedent in todays cases, is New York Times v. Sullivan (1964). New York Times v. Sullivan (1964) is the leading case on the question of defamation liability for media defendants. The case, heard before the Supreme Court, declared that public officials and figures could not recover for an alleged defamation unlessRead More Free Speech on the Internet v. United States Constitution Essay1681 Words   |  7 Pagesorganization filed a lawsuit against the CDA and the court also ruled in their favor. (Lewis) More and more cases began popping up in federal courts until December of 96 when it was finally brought before the Supreme Co urt in Reno v. American Civil Liberties Union.(ACLU v Janet Reno) nbsp;nbsp;nbsp;nbsp;nbsp;The problem with the CDA was the fact that it didn’t clearly define indecent material. Many thought the broadness of the terminology used in the bill made it impossible for this law ever to lastRead MoreEssay on Cyberspace and Internet Censorship2282 Words   |  10 Pagescountries (ACLU v. Reno: Plaintiffs Findings of Fact. http://www.aclu.org/issues/cyber/trial/finding.htm). Through the Internet, information, graphics, music, and computer programs relating to every topic imaginable is available, from rocket science to bomb making, from computer games to hacking programs, from famous works of art to hard-core pornography. It is to this, the most participatory form of mass speech yet developed, that censorship is proposed (ACLU Press Release - 06/12/96: ACLU LAUDSRead MoreAnalysis Of The Stimulus Material Given I Saw A Relationship Between Mexico And The United States Essay2124 Words   |  9 Pagesfor the sake of the people. The amendment has been defined based on different court cases, showing the limits of the right. Obscenity was defined from the case of Miller vs. California. The Cornell University Law School, declared that after the Miller v. California case obscenity would be defined as: whether ‘the average person, applying contemporary community standards’ would find that the work, ‘taken as a whole,’ appeals to ‘prurient [lustful] interest’ whether the work depicts or describes, inRead MoreThe Legal Model Of Judicial Decision Making That The Supreme Court Uses Essay1023 Words   |  5 Pages Included are the legal model, in which the decisions are based solely on the provided facts on the case. (Mitchel) It can also choose to let previous case hearings and decisions influence the decision for the case at hand. An example would be Reno v. ACLU where the court ruled that the anti-obscenity law was to broadly written that it violated the first amendment right. (Mitchel) Another methodology used is the attitudinal model, where the justices can make any decision they wish without fear ofRead More Understanding Online Sexual Harassment Essay3822 Words   |  16 PagesFederalist Papers. Past judicial rulings show a tendency of the courts to favor anonymity. The court in A.C.L.U v. Miller 977 F. Supp.1228 (N.D, Ga. 1997) overruled a state law prohibiting anonymous Internet communications. The holding of the court in McIntyr e v Ohio Elections Commission 514 U.S. 334 (1995) was that the distribution of anonymous leaflets was protected by the First Amendment. In NAACP v Alabama, 357 U.S. 449 (1958), the Court upheld the right of an organization to refuse to surrender its membership

Saturday, December 21, 2019

U.s. Government And Privacy Issues - 1366 Words

Shawn Lusk CCR 092 Wanda Weldon 11 Nov 2014 The U.S Government Privacy Issues The American government exploits privacy for the purpose of looking for clandestine terrorists. This affects all the citizens that log in, and post updates on a daily basis, when in actuality a piece of their privacy is being sent to the United States Government. The US government has a very powerful and watchful eye, within the borders of the nation and the rest of the world. Privacy issues are no obstacle for Big Brother (U.S. Govt.). Privacy affects many facets of our daily lives; lesser things have sparked revolutions in the past. Privacy should be the central focusing topic for the public in this data age for all citizens of the world. Whenever citizens of America, or the world for that matter, log in to their computers, they do not realize the U.S. Government is compromising their very privacy. Prior to the September 11th terrorist attacks of 2001 there was not a lot of surveillance being conducted on citizens of the world or to the magnitude of which we now see these days. Homeland Security, an entity of the U.S. Government, has been given vast and broad powers from the white house, congress, and the senate, as well as the National Security Agency (NSA). The NSA’s primary mission after 9/11 is to defend the United States of America, so their main mission is to intercept and thwart attacks from enemy’s bent upon causing mass destruction to the infrastructure of America, andShow MoreRelatedEthics Of Electronic Search And Seizure Essay1521 Words   |  7 Pagesbe demonstrated that the amendment to to Rule 41 pertaining to electronic remote search and seizure of computer data is morally and ethically unjustified. Firstly, the Fourth Amendment of the U.S. constitution is violated by the amendment to rule 41 which would eliminate the â€Å"Reasonable Expectatio n of Privacy† of citizens. Additionally, the amendment to rule 41 of the federal rules of criminal procedure can act as a double edged sword, since personal information can leak out to the public. FinallyRead MoreEthical Issue In Information Systems Essay898 Words   |  4 PagesSo the question is the privacy of individuals trusted online? Can people snoop around and see personal information? Of course people can if guidelines are not set in place to protect them. Public and private information can be complex when some individual(s) do not expect their communication to be read outside of their online community. What will be discussed are some ethical responsibilities that need to take place in the United States. Respecting the individual privacy and honor confidentialityRead MorePosition On The Relationship Of U. S. Technology Companies With China Case Study1171 Words   |  5 PagesPosition on the Relationship of U.S. Tech Companies with China The future of America’s dominance in the international technology sector is no longer secure. The emergence of countries such as China, whose economy functions under different operating framework than the United States, gives China a competitive advantage over the U.S. that poses a legitimate and imminent threat to the success of U.S. tech companies (Fallows). Not only does this unfair dynamic affect the U.S. tech market, it also threatensRead MoreOur Privacy Today : Rights Against Progress1689 Words   |  7 PagesOur Privacy Today: Rights Against Progress In the modern age it is almost unheard of to hear of someone without a telephone or computer in their home. One no longer even needs to be in their home to use said commodities with the increasing accessibility to cell phones. The result of such available technology is that we have now unloaded large amounts of our personal information over digital mediums. Our telephone conversations, our home addresses, and even our banking credentials are all common thingsRead MoreThe Importance of the Telephone for Communicating1668 Words   |  7 PagesIn short public phones are not such a nuisance, but private phones often tend to become a nuisance. Thats the big problem in having a telephone because sometimes they are invading our privacy especially those private telephones. This case study talks and explain the invading of some telephone company in the privacy of their client. IMPORTANCE OF TELEPHONE The use of the telephone is very important to all the people now a days, especially to the company. Telephones make the distance reduced theRead MoreSocial Media s Eroding Our Privacy Essay1312 Words   |  6 Pages2016 Social Media and U.S Surveillances Eroding our Privacy The emerge of our privacy invasion has mount with government surveillance by the U.S national security system (Baumer, Roth, Epstein, 2014). Government surveillance and social website such as Facebook, Twitter, Google, and YouTube are source of privacy invasion (Cole, 2015). Connecting to social website to communication with friends, family, and co-worker; sharing, updating news, and information which overcast privacy according to Cole, 2015Read MoreHIPAA: Privacy and Security Rules The Computer, the Nurse and You1436 Words   |  6 PagesHIPAA: Privacy and Security Rules The Computer, the Nurse and You Introduction How would you like to keep track of your personal health information record in your computer at home? The electronic data exchange was one of the goals of the government to improve the delivery and competence of the U.S. healthcare system. To achieve this plan, the U.S. Congress passed a regulation that will direct its implementation. The Department of Health and Human Services is the branch of the government that wasRead MoreThe Case Between The Company Apple And The Fbi1077 Words   |  5 Pagesradical group he was associated with or any other attacks. After many failed attempts to unlock the phone the FBI sought technical assistance from Apple in order to unlock the phone. Apple on the other saw the request as an intrusion of people s privacy and law enforcement over stepping there boundaries. Instead of just breaking into Farook’s phone, the FBI wanted Apple to develop a new software were there is a master key to unlock every phone. The FBI later withdrew their case again st Apple dueRead MoreWhy Snowden Is A Hero Or A Traitor?1691 Words   |  7 Pagescomprehensive news in recent history. It has incited a ferocious debate over national security and information privacy. As the U.S government deliberates various reform proposals, arguments continue on whether Snowden is a hero or a traitor (Simcox, 2015). No place to hide, is a 2014 non-fiction book by the former constitutional lawyer and author Glenn Greenwald. He argues in favour of U.S government accountability for the National Security Agency illegal domestic spying program that allegedly aims to defendRead MoreEssay about The NSA, Privacy and the War or Terrorism1555 Words   |  7 Pagesif he is their hero or traitor. Nevertheless, his leaks on the U.S. government surveillance program, PRISM, demand an explanation. Many American citizens have been enraged by the thought of the government tracing their telecommunication systems. According to factbrowser.com 54% of internet users would rather have more online privacy, even at the risk of security (Facts Tagged with Privacy). They say it is an infringement on their privacy rights of the constitution. However, some of them don’t mind;

Friday, December 13, 2019

Couture Fashion’s Chinese Connection Free Essays

Executive summary In this case, there are two major problems that I can analyzed. Firstly, Kaki and Houdini which are two of major loyal customers of Couture Fashions Bad (HCI)’s were writing to Jeffrey to inform him that they may looking to China to â€Å"contract manufacture† for them as the prices there were very competitive. Second, the previous adverse perception of â€Å"Made in China† labels had slowly changed as China now manufactured clothes that are higher quality at substantially lower operating costs. We will write a custom essay sample on Couture Fashion’s Chinese Connection or any similar topic only for you Order Now There were some recommendation that are going to implemented which are raptors to expand to China, proposal to close down Hess factories in Malaysia and Thailand or manufacturing its own label for Malaysian and Sean market. Statement of Problems HCI may lose their big major loyal customers which is Kaki and Houdini as they may looking to China to â€Å"contract manufacture† for them as the prices there is cheaper. Apart from that, nowadays China was produce high quality product with cheaper price so then makes the perception of people about the â€Å"made in China† goods changed to a good view. This is because of the labor cost in China is cheaper rather Han Malaysia. HCI now is very confusing to make decision but based on the problems they have to make accurate decision. According to these problems they have to deeply make consideration of their short term and long terms decision. As far as I am concerned, the short term problem is HCI may lose their big major loyal customers which is Kaki and Houdini. For long term, they may face a very big loss and no wonder if their company will go for bankruptcy as Kaki and Houdini may become the benchmark for other customers that are rely on Hess company. Other customers may assume that HCI does not maintain its reputation and that is why Kaki and Houdini are quit from keep doing â€Å"contract manufacture† with HCI. As it shows a bad benchmark to other customer, it may cause other customers quit from HCI. As a decision, I agree if HCI still operate it existing company but doing Joint venture in China. Causes of problems There is some cause or problems that cause Kaki and Houdini may switch doing â€Å"contract manufacture† from HCI to China which is they can save their financial sources a lot as they will get cheaper supply from China rather than what was offered by HCI. Apart from that, in 1997 Malaysia had face economic downturn and fluctuation or currency exchange. Rather than buying with higher price, Kaki and Houdini may get some more loses in currency exchange. To make an accurate decision, I prefer HCI to use PESTLE theory. PESTLE is divided into six categories which are political, economic, social, technology, ecological, and legal. Based on political and legal, to build new factory in China is not an easy way as HCI have to get he permission from the government and also have to fully understand and follow the rules and regulation to incept new factory in China. So it may take a very long period to face all the procedures. In term of economic, HCI may get lack of financial resources to build new factory as not confirm can sell both of their existing companies. Even they can sell both it is still not enough to incur all the cost to build new factory in China. Based on social view, HCI may lose their specialist once they move to China as some of them may not want to leave Malaysia which is their country. To find new specialist in China is not easy and may incur a big cost as HCI have to train them well to become professional enough. Their current workers also may lose Job as they will be layoff if HCI close their current company and move to China. In term of ecological, by building new factory it may cause pollution to the environment, so it relates to the government policy, rules and regulations. HCI may build a factory but in rural area that may cause the shipping cost to send all the goods to its customer become higher. In addition, from technological view, I can see hat in China the technology is different from Malaysia, so HCI once again have to incur a big cost to train all the workers with new technology. Decision Criteria and Alternative Solutions Based on the problems and alternative solution, I am totally agree if HCI still continue its operation in Malaysia but in the same time doing Joint venture with any other strong and well known company in China. This is because by doing Joint venture HCI will not incur a lot of cost rather than doing Greenfield which is building a new factory there. Apart from that, by doing Joint venture OVA) with well-known company, it is easy for HCI to find new prospect of customers from China thus in the same time HCI can increase their customers. If HCI want to build new factory, it may incur a lot of cost and if HCI want to manufacture its own label for Malaysian and Sean market, it is hard to brand new label and incur a lot of cost too as they have to advertise it new label. Recommended Solution, Implementation and Justification As a conclusion, I am totally agree if Jeffery Echoing continue it operation in Malaysia UT in the same time doing Joint venture with strong and well known company in China. To ensure that HCI not lose their current big major loyal customers which is Kaki and Houdini, HCI have to as soon as possible doing Joint venture with China. By doing Joint venture, HCI can directly continue operation in China without need to comply with government policy, legal restriction and tax if they are build new factory. They Just continue follow the regulation of its Joint venture partner. Once again I am totally agree if HCI doing Joint venture and still continue its existing operation. How to cite Couture Fashion’s Chinese Connection, Essays

Thursday, December 5, 2019

Analysis of Ainsworth Game Technology Samples †MyAssignmenthelp.com

Question: Discuss about the Analysis of Ainsworth Game Technology. Answer: Analytical Procedures An Understanding Of Entitys Performance Analytical review has been conducted by following the ratio analysis of the company financial statements for the last three years and then of the competitor Ainsworth Game Technology. In order to facilitate the more comparability, the ratios of industry have also been identified. The ratios under the major four heads have been calculated and mentioned Liquidity ratio, profitability ratio, long term solvency ratio and market strength ratio. In order to start with the companys ratio analysis, the debtors turnover ratio has been increasing on year on year basis from 2.54 in the year 2014 to 4.92 in the year of 2016. It indicates that the company has either started making the sales in cash to the customers or has increased the efficiency in collection of the revenue from the customers of the company. The competitor has earned 2.40 as debtors turnover ratio which means that the company is more efficient in doing the business and when the same is compared to the industry where 8.50 is the benchmark, the efficiency of the company is lower (Drake, 2010, Delen, 2013). The second ratio is the net profit margin. The company has earned the net profit margin of negative 1.96 in the year of 2014, 11.78 in the year of 2015 and 16.47 in the year of 2016. It depicts that the company has increased its growth significantly. The competitor of the company has earned 19.51 as net profit margin which indicates that although the competitor is not efficiently managing its debtors but has been able to earn the high net profit margins at the end of the year. When the ratio of net profit margin of the company and competitor is compared with the industry then it is observed that both the companies have exceeded the level of the industry and is generating higher net profit margins (Delen, 2013, PCAOB, 2017). The third measure that has been considered is the earnings per share. The company has disclosed and earned the 20.6 per share in the year of 2014, 24.8 in the year of 2015 and 55.10 in the year of 2016. The company has been able to perform very well in the three years and have been able to achieve the higher earnings per share almost more than double of previous year. The competitor has earned the 16 per share. When these figures are compared with the industry then it is shown that the company under consideration has performed very well in relation to the providing the maximum return to the shareholder of the company (Company Official Website, 2016; Company Official Website,2015; Company Official Website2014) STATEMENT SHOWING THE RATIO ANALYSIS ($ millions) S. No. PARTICULARS 2016 2015 2014 Competitor Industry ( Ainsworth Game technology 2016) (As per Investing .com) 1 Liquidity Ratios a Current Assets 875.1 898.5 701.5 208.1 Less Current Liabilities 549.2 442.4 371.7 47.8 Working Capital 325.9 456.1 329.8 160.3 b Current Ratio 1.59 2.03 1.89 4.35 1.59 c Debtors 432.9 441.9 328.4 118.8 Revenue 2128.7 1582.4 833.7 285.5 Debtors Turnover Ratio 4.92 3.58 2.54 2.40 8.5 d Assets 2987.7 3218.7 1112.7 435.9 Revenue 2128.7 1582.4 833.7 285.5 Assets Turnover Ratio 0.71 0.49 0.75 0.65 0.53 e Stock 124.3 102.2 75.8 55.7 Revenue 2128.7 1582.4 833.7 285.5 Stock Turnover Ratio 17.13 15.48 11.00 5.13 76.25 2 Profitability Ratios a Net Profit 350.5 186.4 -16.3 55.7 Revenue 2128.7 1582.4 833.7 285.5 Net Profit Margin 16.47 11.78 -1.96 19.51 11.07 b Gross Profit 1256.0 903.3 457.8 171.7 Revenue 2128.7 1582.4 833.7 285.5 Gross Profit Margin 59.00 57.08 54.91 60.14 51.19 3 Long Term Solvency Ratios a Total Debt 1912.2 2301.3 406.6 120.1 Equity 1075.5 917.4 706.1 315.9 Total Debt to Equity 177.80 250.85 57.58 38.02 92.53 b Long Term Debt 1363.0 1858.9 34.9 72.4 Equity 1075.5 917.4 706.1 315.9 Long Term Debt to Equity 126.73 202.63 4.94 22.92 91.5 c Debt 1912.2 2301.3 406.6 120.1 Total Assets 2987.7 3218.7 1112.7 435.9 Debt Ratio 64.00 71.50 36.54 27.55 4 Market Strength Ratios a Earnings Per Share (cents) $ 55.1 $ 24.8 $ 20.6 $ 17 $ 35 Understanding Of Management And Governance The management plays the important role in the functioning of the company. Without proper management, the company will not be able to perform and achieve its objectives. Under this heading, the companys working and the functions of the management of the company and those charged with governance will be discussed. Integrity and Ethical Values As per the report of the chairman of the company embedded in the annual report of the company, the company has established the objectives and the strategies which led company to have the effectiveness in the operations of the company along with the good administration across all level of the company. Secondly the management of the company wherever required has been able to make the estimates and judgments and the assumptions which further led to ensure that the company has designed the accounting framework lawfully and efficiently (Claessens and Fan, 2012). Competence- Under the part of the Operational and financial review of the annual report of the company, it is mentioned that the company is continuously facing the severe competition from the market and the industry and in order to be more competitive, company have planned to make investment in acquiring the key skills and the talent which is required to perform the particular type of task. To make it the strategy, the company has included the retention incentive for the managers who will retain in job for consecutive period of five years and is the part of remuneration. Participation As per the annual report for the year ending 2016, the company has nine directors and each of them has the requisite experience and skills. All the directors of the company are totally independent and is not related in any manner with each other. Each of the directors has requisite experience. For instance, ID Blackburn has been appointed in the year or 2010 and has been the managing director of Caltex Australia Limited, Teekay Corporation, Recall Holdings and Australian Nuclear Science and Technology Organization. Currently he is acting as the member of each board committee and is also non executive chairman. Managements Style and Philosophy DCP bank is the chairperson of audit and risk committee of the company and also is the director of the company. The company has mentioned in the annual report of the company the areas where the risks have been identified and for which the management of the company is required to identify the risks concerned and manage it accordingly. The approach that has been adopted by the company is to assess the risk on regular basis then monitoring the same and reporting it to the management of the company so as to increase the progress of the company and delivering the strategic opportunities. Structure of the organization- The Company has established the well defined structure within the organization. There is no chance of having any irregularity in the functioning of the company. It is because the company has followed all the provisions of corporations act 2001 and the listing guidelines and has accordingly formulated the various committees like remuneration, audit and risk, shareholders grievance and etc. Secondly the company has mentioned all the accounting policies and procedures which h further states that the structure of accounting function is also very well defined (Shleifer and Vishny, 2011). Authority and Responsibility The authority and the responsibility of various works are made through the passing of the resolution at the meeting of the company. It may be monthly board meeting or the annual general meeting depending upon the facts and circumstances of the matter under discussion. Secondly, authority responsibility and reporting are well established through the employment contract entered into with the employee at the time of recruiting. It describes the roles and responsibilities and other activities required under the job. Human Resource The Company has the policy of recruiting the employees by way of posting the vacancy at the website of the company or by posting the vacancy in the daily newspaper of the company. The recruitment is done after having the screenings and the interviews and the verification checks. References Company Official Website, (2015), Annual Report 2015, available at https://www.aristocrat.com/au accessed on 18/09/2017. Company Official Website, (2016), Annual Report 2016, available at https://www.aristocrat.com/au accessed on 14/09/2017. Company Official Website, (2014), Annual Report 2014, available at https://www.aristocrat.com/au accessed on 14/09/2017. Claessens, S. and Fan, J.P., (2012).Corporate governance in Asia: A survey.International Review of finance,3(2), pp.71-103. Delen, D., (2013), Measuring firm performance using financial ratios: A decision tree approach.Expert Systems with Applications,40(10), pp.3970-3983. PCAOB, (2017), Analytical Procedures available at https://pcaobus.org/Standards/Archived/Pages/AU329A.aspx accessed on 17/09/2017. Shleifer, A. and Vishny, R.W., (2011), A survey of corporate governance.The journal of finance,52(2), pp.737-783.