Try to attempt to take the conversation further by examining their claims or arguments in more depth or responding to the posts that they make to you. Keep the discussion on target and try to analyze things in as much detail as you can. 100 words or more.

Success at virtue: Courage

Aristotle believes courage lies between two vices rashness and cowardice. “The coward has too much fear, or fear when he should have none. The rash person has too little fear and excessive confidence. The courageous person has the right amount.”

An example of a courageous person would be Medal of Honor Recipient Marine Lance Corporal Kyle Carpenter, who risked his life by shielding a fellow Marine from a grenade blast. Carpenter who is permanently disfigured disregarded his own life without hesitation to save that of another. In the military personal courage means a lot especially in combat. His selflessness and unwavering devotion to duty brought great upon himself and the Marine Corps. Although now retired he still extends himself by raising money for low income housing for veterans and military families.

Failure at Virtues: Righteous Indignation

Righteous Indignation refers “to a morally right or justifiable decision or action or to an action which arises from an outraged sense of justice or morality.

A perfect example of failing at this virtue would be how presidential candidate Donald Trump treats and talks about women. Trump gets malicious enjoyment out of demeaning women. He feels as though he can treat women this way because of his elite status. Recently, there was video footage released in which Trump is overheard saying lewd and inappropriate things about groping women without their consent. The footage which seems damaging to his reputation has brought several concerns to light. Aristotle defines “moral virtue as a disposition to behave in the right manner and as a mean between extremes of deficiency and excess, which are vices.” From his sexist attitude to his racist comments Donald Trump is far from a virtuous person.

Module 05 Assignment – Exercise and Nutrition

Nutrition plays an essential role in supporting fitness and exercise. If you increase your level of physical activity, your need for nutrients and calories will also increase. In addition, the foods you eat before and after you exercise will have an impact on your performance during the physical activity and on your recovery afterward.

Perform some library research, and in a 2-3 page paper written in APA format using proper spelling/grammar, address the following:

1. Describe the importance of pre- and post-exercise nutrition choices. Provide examples of foods that are appropriate selections for each category.
2. Explain how foods and nutrients (including fluids and electrolytes) help improve a person’s performance during physical activity and their recovery afterward.
3. Consider your responses to items 1 and 2 above, and suggest an appropriate nutritional plan for a physically active person. Be sure to explain what the person should consume in an average day to support their caloric and nutritional needs.
4. Cite at least 2 credible references and present the resources in APA format on the References page.

Question 1:

The PCAOB recently released a concept statement on audit quality indicators (PCAOB Release No. 2015-005). In it they list 28 potential indicators of audit quality. One of those 28 indicators is “Fraud and other Financial Reporting Misconduct”. In an appendix, they list the following ways that they think fraud related metrics might serve as indicators of good or bad audit quality:

Positive indicators:

• Number of significant deficiencies or material weaknesses in controls designed to address the risk of material misstatement due to fraud, raised by the audit firm in the absence of an error or fraud that has already occurred.
• Number and severity of material or immaterial errors in financial reporting from fraud or other financial reporting misconduct discovered by the audit firm early enough to avoid errors in published financial statements.

Negative indicators:

• Number of restatements for errors resulting from fraud or other financial reporting misconduct with no previously reported material weakness in internal control.
• Number and severity of material errors in financial reporting from fraud or other financial reporting misconduct that the audit firm did not detect prior to restatements of financial statements.

Required:

Based on our fraud discussions and cases this semester, analyze the reasonableness of, and deficiencies in, the suggested metrics.

Question 2: Benford’s Law

Part A: For each of the following three fraud scenarios, discuss whether and why a fraud investigation using Benford’s Law would be appropriate:

An employee is submitting numerous fake purchase orders and pocketing the cash.

The company has attempted to overstate revenues by recording numerous sales from the first week of the following year as sales in the current year.

The company has attempted to hide significant debt by omitting the monthly payments from the accounting records.

Part B: A forensic technique that is starting to become very popular is the application of Benford’s Law to the overall financial statements (i.e., Balance Sheet, Income Statement, Cash Flow Statement, notes, etc.) rather than to individual transaction records. As you have seen in this class, financial statements for real companies tend to be pretty large, and on average have several hundred numbers in them if the notes are included. This technique has recently come under criticism. Two of the complaints are (1) that any given financial statement number is usually the aggregate of other numbers (for instance, the balance in Accounts Receivable is the aggregate of all of the underlying receivables from customers); and (2) that tests on financial statements usually use data which has been re-scaled for easy comparison (e.g., all amounts divided by the company’s total assets, or total sales). Required: Discuss the validity of these two criticisms.

Question 3:

Discuss how an analysis of the non-cash component(s) of a company’s earnings can be used to identify red flags for financial statement fraud.

Hey Robert, I am going to put the assessment context for this paper at the end of the question along with the scoring guide. Again, I can’t have anything in “non-performance” category please.

• Overview

  Write a 3–4-page report in which you examine ways to reduce your environmental impact.By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:

  • Competency 2: Analyze the impact of contaminants in the environment to human health.
    • Examine the impacts of personal choice on environmental health.
  • Competency 3: Apply personal and professional decisions based upon an understanding of environmental risks.
    • Illustrate ways to reduce personal impact on the environment.
    • Demonstrate how to encourage others to make a change in the ways they impact the environment.
  • Competency 4: Communicate effectively in a variety of formats.
    • Write coherently to support a central idea in appropriate format with correct grammar, usage, and mechanics.

  Context
  

• As you consider your own impact on the environment, it is helpful to look more closely at the environmental issues that plague our natural resources. The Assessment 4 Context document provides a brief overview of some of these issues. You may wish to review this document for key concepts and ideas related to pollution, contaminants, and resource quality.

• Questions to Consider

  To deepen your understanding, you are encouraged to consider the questions below and discuss them with a fellow learner, a work associate, an interested friend, or a member of the business community.

  • What do you see as the biggest pros and cons of the new plastic (PLA) technology?
  • What alternatives do you see for reducing plastic consumption?
  • Do you think bisphenol A (BPA) should be banned in baby bottles, formula cans, and infant and toddler toys?
  • How do you feel about the issue of BPA being used in the production of certain plastics?
  • What should individuals do to reduce air pollution? What is the responsibility of industry and government, with respect to air pollution?
  • What is the quality of air in your area?
  • What are the automobile emissions laws in your state?
  • What are the causes and effects of asthma?
  • Define what is meant by greenhouse gases and describe how they contribute to the greenhouse effect and climate change.
  • What specific examples illustrate the global nature of water pollution?
  • Which areas of the world have adequate supplies, and which are facing a chronic shortage?
  • How is the majority of water used in the average U.S. household? What are some ways in which households might conserve water and prevent waste of water?

• Resources

  Internet Resources

  Access the following resources by clicking the links provided. Please note that URLs change frequently. Permissions for the following links have been either granted or deemed appropriate for educational use at the time of course publication.

  • Licudine, J. A., Yee, H., Chang, W. L., & Whelen, A. C. (2012). Hazardous metals in ambient air due to new year fireworks during 2004–2011 celebrations in Pearl City, Hawaii. Public Health Reports, 127(4), 440. Retrieved from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC336638…
  • NASA Goddard. (2012). Earth’s water cycle [Video]. Retrieved from
  • Unites States Geological Survey. (2014). The water cycle. Retrieved from http://water.usgs.gov/edu/watercycle.html
  • American Lung Association. (2014). State of the air 2014. Retrieved from http://www.stateoftheair.org/

• Assessment Instructions

  For this assessment, examine in a 3–4-page report the impact of your choices on the environment and consider positive changes you could implement.Begin your report by explaining areas of your life in which your choices impact the environment. This list could be endless; choose to focus on 10 areas of impact. Then, choose five changes related to the areas you listed that you could implement in your life.

  • Include at least one change relevant to each of the three main natural resources—air, water, and land (soil).
  • For each of your five changes you have chosen to examine, address the following:
    • What is the financial cost/benefit of the change?
    • What health benefits are associated with the change?
    • What are the environmental benefits of this change? How does this change promote conservation of air, water, or land?
    • What is the impact on your lifestyle if you make the change?

  Finally, address the following in regard to your chosen changes overall:

  • What message are you trying to convey? Highlight the main points you want to present.
  • How do your personal choices affect environmental health?
  • Include a reference to the information from at least two reputable sources that support your choices. What do other sources of information say about these concepts?
  • Finally, explain how you could convince your friends and family that these changes are important.

  Additional Requirements

  Use the APA Paper Template (linked in the Resources under the Required Resources heading) to format your report.

  • Written Communication: Written communication should be free of errors that detract from the overall message.
  • Length: This report should be 3–4 pages in content length. Include a separate title page and a separate references page.
  • Font and Font Size: Times New Roman, 12-point, double-spaced. Use Microsoft Word.
  • APA Formatting: Resources and in-text citations should be formatted according to APA (6th edition) style and formatting.
  • Number of Resources: You are required to cite a minimum of 2 scholarly resources. You may conduct independent research for resources and references to support your report. Provide a reference list and in-text citations for all of your resources, using APA format. You may cite texts and authors from the Resources.

  ASSESSMENT 4 CONTEXT

  Air

  Air pollution is caused by a range of human activities, such as motor vehicle exhaust, industrial smoke, and the burning of coal and oil. It is responsible for many environmental health issues, such as aggravated asthma, and lung and heart disease. The Clean Air Act, originally introduced in 1963, and the Motor Vehicle Pollution Act of 1965 are designed to protect us from air pollution, and have had to be updated many times since their inception. Although regulations and enforcement take place on both local and national levels, most air pollution issues have global implications. Because air pollution is carried by the wind, many of the effects of industrial pollution, such as acid rain, are felt far away from the source.

  Water

  Water quality is of even greater concern to human health. Without water, humans would survive only three or four days. Although seventy percent of the earth’s surface is covered with water, only one percent of that can be consumed by humans. Our water supply is jeopardized by rapid population growth, increases in municipal water consumption, global warming and drought, and increases in irrigation and pollution. Several federal statutes have been enacted to help protect our water supply. In 1972, the Marine Protection, Research, and Sanctuaries Act prohibited the dumping of material into the ocean that would unreasonably degrade or endanger human health or the marine environment. In 1974, the Safe Drinking Water Act was enacted to ensure the quality of drinking water in the United States. In 1990, the Oil Pollution Act began requiring oil companies to clean up oil spills.All of these laws have helped clean up and protect our water, but we must remember that water is not an unlimited resource. The treatment plants clean and recycle water and the hydrologic cycle recycles water for reuse, but we are not creating new water. We must care for what we have. According to the EPA, “The average American family of four uses 400 gallons of water per day. On average, approximately 70 percent of that water is used indoors, with the bathroom being the largest consumer (a toilet alone can use 27 percent!)” (2014). Considering ways to cut down on water use becomes more important as the demand increases.

  Land

  Besides clean air and water, population and economic growth depend on the productivity of the land. Land quality differs from place to place because, while soil should be a renewable resource, it can be degraded beyond reusability. Population growth and land degradation are related. Changes in farming practices have improved soil quality immensely in the U.S. because regulations have helped to make sure toxic substances are not dumped into the soil. It is essential to maintain soil quality both for food quality and to limit the potential for contaminated soil to pollute our water supply.

  Waste Management

  The disposal of waste is a looming problem in the country. Landfills are slowly filling up, chemicals from the breakdown of wastes have entered the soil and the water, and few steps have been taken to change the throw-away mentality of our society. According to the Duke Center for Sustainability and Commerce, the average person generates 4.3 pounds of waste per day. Further, waste disposal is one of the biggest expenses in city budgets (2014). Improper disposal causes problems with vermin and insects and pollutes surface as well as groundwater. Individuals are often unaware of the special programs for disposing of hazardous materials, so these too end up in landfills. The management of waste is a public health problem that must be addressed seriously, and soon.

  Polylactic Acid (PLA)

  Plastics make up almost 13 percent of our municipal solid waste, with most of it coming from containers and packaging (such as drink containers, lids, and shampoo bottles) (U.S EPA, 2014). Plastic waste in our landfills and oceans has become a major issue in environmental and human health.
  Most of you have probably seen the new corn-based plastic, which is being used in more and more products such as take-out containers, water bottles, and cardboard boxes. This new plastic is made from a resin called polylactic acid (PLA). According to Ryote (2006), conventional plastic packaging requires about 200,000 barrels of oil a day in the United States. PLA is touted as the way to break away from petroleum packaging and save us from the mounting piles of plastic taking over landfills.On the downside, PLA decomposition requires large-scale recycling. Specific microbes and levels of carbon dioxide and water and a specific temperature are needed. These facilities are very rare and most do not accept residential food scraps collected by municipalities. PLA causes problems for conventional plastic recyclers if it is mixed in, so they must now pay to remove it. There are also concerns that using corn in such a manner will continue to drive up food prices.

  Bisphenol A (BPA)

  BPA is a chemical used in the production of certain plastics. The chemical is known to leach out of plastic into foods and liquids. Critics believe BPA acts as an estrogen mimic and disrupts brain development in utero and in newborns. BPA supporters say the risks are minimal and that research has not supported the need for a ban. Canada has banned BPA in baby bottles and even tougher restrictions have been proposed by the U.S. Senate.

  References

  Duke Center for Sustainability and Commerce. (2014). How much do we waste daily? Retrieved from http://center.sustainability.duke.edu/resources/gr…Royte, E. (2006). Corn plastic to the rescue. Smithsonian Magazine. Retrieved from http://www.smithsonianmag.com/science-nature/corn-…United States Environmental Protection Agency (EPA). (2014). Indoor water use in the United States. Retrieved from http://www.epa.gov/WaterSense/pubs/indoor.html

  United States Environmental Protection Agency (EPA). (2014). Plastics. Retrieved from http://www.epa.gov/osw/conserve/materials/plastics…

• Personal Choices Scoring Guide

  CRITERIA	NON-PERFORMANCE	BASIC	PROFICIENT	DISTINGUISHED
  Examine the impacts of personal choice on environmental health.	Does not describe the impacts of personal choice on environmental health.	Describes the impacts of personal choice on environmental health.	Examines the impacts of personal choice on environmental health.	Assesses the impacts of personal choice on environmental health, supported by examples from reputable sources.
  Illustrate ways to reduce personal impact on the environment.	Does not list ways to reduce personal impact on the environment.	Lists ways to reduce personal impact on the environment.	Illustrates ways to reduce personal impact on the environment.	Analyzes ways to reduce personal impact on the environment, and suggests specific steps that could be integrated into the professional or personal environment.
  Demonstrate how to encourage others to make a change in the ways they impact the environment.	Does not list ways to encourage others to make a change in the ways they impact the environment.	Lists ways to encourage others to make a change in the ways they impact the environment.	Demonstrates how to encourage others to make a change in the ways they impact the environment.	Develops a plan for how to encourage colleagues, community, or family members to make a change in the ways they impact the environment.
  Write coherently to support a central idea in appropriate format with correct grammar, usage, and mechanics.	Does not write in support a central idea in appropriate format. Does not use correct grammar, usage, and mechanics.	Writes in support of an idea with consistent format, but includes major errors of grammar, usage, and mechanics.	Writes coherently to support a central idea in appropriate format with correct grammar, usage, and mechanics.	Writes coherently, using evidence to support a central idea in a consistently appropriate format, with correct grammar, usage, and mechanics.