Pinnacle Manufacturing Case free essay sample

Your firm has an employee who reads and saves articles about issues that may affect key clients. You read an article in the file titled, â€Å"EPA Regulations Encouraging Solar-Powered Engines Postponed? † After reading the article, you realize that the regulations management is relying upon to increase sales of this division might not go into effect for at least ten years. A second article is titled, â€Å"Stick to Diesel Pinnacle! † The article claims that although Pinnacle has proven itself within the diesel engine industry, they lack the knowledge and people necessary to perform well in the solar-powered engine industry. . You ask management for a tour of the Solar-Electro facilities. While touring the warehouse, you notice a section of solar-powered engines that do not look like the ones advertised on Pinnacle’s Web site. You ask the warehouse manager when those items were first manufactured. He responds by telling you, â€Å"I’m not sure. We will write a custom essay sample on Pinnacle Manufacturing Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I’ve been here a year and they were here when I first arrived† 3. You also observe that new computerized manufacturing equipment has been installed at Solar-Electro. The machines have been stamped with the words, â€Å"Product of Welburn Manufacturing, Detroit, Michigan. 4. During a meeting with the facilities director, you learn that the board of directors has decided to raise a significant amount of debt to finance the construction of a new manufacturing plant for the Solar-Electro division. The company also plans to make a considerable investment in modifications to the property on which the plant will be built. 5. While standing in line at a vending machine, you see a Pinnacle vice president wearing a golf shirt with the words â€Å"Todd-Machinery† You are familiar with the company and noticed some of its repairmen working in the plant earlier. You tell the man you like the shirt and he responds by saying, â€Å"Thank you. My wife and I own the company, but we hire people to manage it. † 6. After inquiry of the internal audit team, you realize there is significant turnover in the internal audit department. You conclude the turnover is only present at the higher-level positions. 7. While reviewing Pinnacle’s long-term debt agreements, you identify several restrictive covenants. Two requirements are to keep the current ratio above 2. 0 and debt-to-equity below 1. 0 at all times. 8. While reading the footnotes of the previous year’s financial statements, you note that one customer, Auto-Electro, accounts for nearly 15% of the company’s accounts receivable balance. You investigate this receivable and learn it has been outstanding for several months. 9. The engagement partner from your CPA firm called today notifying you that Brian Sioux, an industry specialist and senior tax manager from the firm’s Ontario office, will be coming on-site to Pinnacle’s facilities to investigate an ongoing dispute between the Internal Revenue Service and Pinnacle. 0. A member of your CPA firm, who is currently on-site in Detroit at the Welburn division, calls you to see how everything is going while you are visiting Solar-Electro in Texas. During your conversation, he asks if you know anything about the recent intercompany loan from Welburn to Solar-Electro. 11. During discussions with the Pinnacle controller, you learn that Pinnacle employees did a signi ficant amount of the construction work for a building addition. The controller stated that the work was carefully coordinated with the construction company responsible for the addition. Required a. Identify specific considerations from Parts I and II of the case that affect your assessments of engagement risk and acceptable audit risk. Use each of the three factors in the text to categorize your conclusions: External users’ reliance on financial statements Likelihood of financial difficulties Management integrity As the Independent Auditor I would require from Pinnacle, the client a Management Representation Letter. This is a letter an auditor is required to obtain from management at the conclusion of fieldwork, confirming representations explicitly or implicitly given to the auditor, indicating and documenting the continuing appropriateness of such representations, and reducing the possibility of misunderstanding regarding the representations. b. Assess acceptable audit risk as high, medium, or low considering the items you identified in requirement a. (A risky client will be assessed as a low acceptable audit risk. I will identify the audit risk as high. c. Identify inherent risks for the audit of Pinnacle using the information from Parts I and II. For each inherent risk, identify the account or accounts that may be affected. (1)Related Parties – A reporting entity’s affiliates, principal owners, and management also, any members of their immediate families. Points of consideration is a Pinnacle VP owning Todd-Machinery, its repair men working at Pinnacle at the time the auditor w as at field work, while standing in front of vending machine. 2) While reviewing Pinnacle’s long-term debt agreements, there were several restrictive covenants. Two requirements are to keep the current ratio above 2. 0 and debt-to-equity below 1. 0 at all times. This is an item of consideration of possibilities for Pinnacle to â€Å"cook the books† so as to keep in compliance with covenant. (3) There is a high turnover of employees. After inquiry of the internal audit team, you realize there is significant turnover in the internal audit department. You conclude the turnover is only present at the higher-level positions. 4) While reading the footnotes of the previous year’s financial statements, you note that one customer, Auto-Electro, accounts for nearly 15% of the company’s accounts receivable balance. This receivable and learn it has been outstanding for several months. This is an inherent risk of being a related party transaction wherein goods could be sold to Auto-Electro, a related party, but Pinnacle has not received collection of receivables because this is just to make the financial statements look good as havin g the sale. Revenue and Inventory accounts are affected. (5)There is an ongoing dispute between Pinnacle and Internal Revenue Service. 10-43 (Objective 10-5) In Parts I and II of this case, you performed preliminary analytical procedures and assessed acceptable audit risk and inherent risk for Pinnacle Manufacturing. Your team has been assigned the responsibility of auditing the acquisition and payment cycle and one related balance sheet account, accounts payable. The general approach to be taken will be to reduce assessed control risk to a low level, if possible, for the two main types of transactions affecting accounts payable: acquisitions and cash disbursements. The following are furnished as background information: A summary of key information from the audit of the acquisition and payment cycle and accounts payable in the prior year, which was extracted from the previous audit firm’s audit files (Figure 10-12) A flowchart description of the accounting system and internal controls for the acquisition and payment cycle (Figure 10-13,p. 34)—the flowchart shows that although each of the company’s three divisions has its own receiving department, the purchasing and accounts payable functions are centralized The purpose of Part III is to obtain an understanding of internal control and assess control risk for Pinnacle Manufacturing’s acquisition and cash disbursement transactions. Required a. Familiarize yourself with the internal control system for acquisitions and cash disbursements by studying the information in Figure 10-12 and Figure 10-13. FIGURE 10-12 Information for Audit of Accounts Payable — Previous Year . Prepare a control risk matrix for acquisitions and a separate one for cash disbursements using Figure 10-5 on page 308 as a guide. A formatted control risk matrix is provided on the textbook Web site. The objectives should be specific transaction-related audit objectives for acquisitions for the first matrix and cash disbursements for the second matrix. See pages 608–612 in Chapter 18 for transaction-related audit objectives for acquisitions and cash disbursements. In doing Part III, the following steps are recommended: (1) Controls a. Identify key controls for acquisitions and for cash disbursements. After you decide on the key controls, include each control in one of the two matrices. b. Include a â€Å"C‚† in the matrix in each column for the objective(s) to which each control applies. Several of the controls should satisfy multiple objectives. (2) Deficiencies a. Identify key deficiencies for acquisitions and for cash disbursements. After you decide on the deficiencies, include each significant deficiency or material weakness in the bottom portion of one of the two matrices. Answer: During a meeting with the facilities director, you learn that the board of directors has decided to raise a significant amount of debt to finance the construction of a new manufacturing plant for the Solar-Electro division. The company also plans to make a considerable investment in modifications to the property on which the plant will be built. Auditing Presentation and Disclosure. a. Completeness The auditor should ensure that all required disclosures related to accounts payable and purchases have been included in the notes to the financial statements. Required disclosures include: 1. Payables by type (trade, officer/ employee, affiliates) and term (short-term and long-term) 2. Purchase contracts and purchase commitments. 3. Related party purchases and payables 4. Expenses by segment b. Valuation, Allocation and Accuracy The auditor should read the footnotes and other information related to accounts payable and purchases to determine whether the information is accurate and presented at the appropriate amounts. c. Rights and Obligations and Occurrence The auditor should compare disclosures to other audit eveidence to ensure that all disclosed information related to accounts payable and purchases has occurred. . Understandability and Classification The auditor should read all accounts payable and purchase related disclosures to ensure that they are understandable. The auditor should determine whether material long-term payables or non-trade payables require separate disclosure. b. Include a â€Å"D‚† in the matrix in each column for the objective(s) to which each significant deficiency or material weakness applies. (3) Assess control risk as high, medium, or low for each objective using your best judgment. Do this for both the acquisitions and cash disbursements matrices. Control risk is to be assessed as high therefore as auditor, I would increase my risk sampling. Expenditure Cycle A. Internal Control- Purchases The following functions in a purchase transaction should be segregated: 1. Purchase Requisition The purchase requisition starts the purchasing cycle. The department in need of the asset or services sends a properly approved, serially numbered requisition to the purchasing department. The requisitioning department should not have the authority to actually place the purchase order. This would indicate a weakness in internal control. 2. Purchase Orders The purchasing department should place the order only after giving proper consideration to the time to order and the quantity to order. The purchasing department should also obtain competitive bids from various suppliers to make sure that the best price is obtained. The purchase order is issued only after proper approval. For internal control purposes, it is best that pre-numbered purchase orders can be used. There should be multiple copies that will be sent to: (i) the requisitioning department; (ii) the vendor; (iii) the receiving department; and (iv) the accounting department. If the purchase order is canceled, all copies should be recalled and filed so that every purchase order number is accounted for. 3. Receipt of Goods or Services The copy of the purchase order sent to the receiving department serves as an authorization to accept the goods when they arrive. It is preferable that the copy not indicate the quantity ordered. Thus, the receiving department is forced to count the goods upon arrival. A receiving report is prepared by this department and forwarded to the accounting department. The goods are forwarded to the requisitioning department . The accounting department has three functions: (i) to record the payable, (ii) to approve the invoice for payment; and (iii) to record the payment after it is paid by the Treasurer. 1. Recording the Payable The copy of the purchase order sent to the accounting department notifies them that there will be a future cash disbursement. The receiving report is compared with the purchase order and the vendor’s invoice as to the quantity to prevent payment of charges for goods in excess of those ordered and received. The accounting department records the goods as received in inventory, and records a payable. 2. Approving Invoice for Payment and Recording Payment When the invoice arrives, the accounting department approves it by matching the invoice, purchase order, receiving report, and (sometimes) the requisition. When payment is made, the payable is reversed. The accounting department should ensure that the invoice amount is correct, and that it accurately reflects any purchase discounts, before approving it for payment. C. Internal Control – Cash Disbursements It is best for internal control purposes to pay invoices by check. For effective internal control, the functions of approving the payment and signing the checks should be segregated. Approved voucher packets (matched invoice, purchase order, receiving report, and requisition) prepared by the accounting department (Accounts Payable) are received by the Treasurer, who prepares, signs, and mails the checks and cancels all supporting documents after payment. Paid vouchers are returned to the accounting department for posting of the payment and filing of the documents.

Different Types of Isolines in Geography

Different Types of Isolines in Geography Topographic maps use a wide variety of symbols to represent human and physical features, including isolines, which are often used on maps to represent points of equal value. The Basics of Isolines and Contour Lines Isolines, also referred to as contour lines, can be used to represent elevation on a map by connecting points of equal elevation, for instance. These imaginary lines provide a good visual representation of  the terrain. As with all isolines, when contour lines lie close together, they represent a steep slope; lines far apart represent a gradual slope. But isolines can also be used to show other variables on a map besides terrain, and in other themes of study. For example, the first map of Paris used isolines to depict population distribution in that city, rather than physical geography. Maps using isolines and their variations have been used by astronomer Edmond Halley (of Halleys comet) and by doctor John Snow to better understand an 1854 cholera epidemic in England. This is a list of some common (as well as obscure) types of isolines used on maps to represent different features of the terrain, such as elevation and atmosphere,  distances, magnetism and other visual representations not easily shown on a two-dimensional depiction. The prefix iso- means equal. Isobar A line representing points of equal atmospheric pressure. Isobath A line representing points of equal depth under water. Isobathytherm A line representing depths of water with equal temperature. Isochasm A line representing points of equal recurrence of auroras. Isocheim A line representing points of equal mean winter temperature. Isochrone A line representing points of equal time-distance from a point, such as the transportation time from a particular point. Isodapane A line representing points of equal transport costs for products from production to markets. Isodose A line representing points of equal intensity of radiation. Isodrosotherm A line representing points of equal dew point. Isogeotherm A line representing points of equal mean temperature. Isogloss A line separating linguistic features. Isogonal A line representing points of equal magnetic declination. Isohaline A line representing points of equal salinity in the ocean. Isohel A line representing points receiving equal amounts of sunshine. Isohume A line representing points of equal humidity. Isohyet A line representing points of equal precipitation. Isoneph A line representing points of equal amounts of cloud cover. Isopectic A line representing points where ice begins to form at the same time each fall or winter. Isophene A line representing points where biological events occur at the same time, such as crops flowering. Isoplat A line representing points of equal acidity, as in acid precipitation. Isopleth A line representing points of equal numerical value, such as population. Isopor A line representing points of equal annual change in magnetic declination. Isostere A line representing points of equal atmospheric density. Isotac A line representing points where ice begins to melt at the same time each spring. Isotach A line representing points of equal wind speed. Isothere A line representing points of equal mean summer temperature. Isotherm A line representing points of equal temperature. Isotim A line representing points of equal transport costs from the source of a raw material.

The Asch Conformity Experiments and Social Pressure

The Asch Conformity Experiments and Social Pressure The Asch Conformity Experiments, conducted by psychologist Solomon Asch in the 1950s, demonstrated the power of conformity in groups and showed that even simple objective facts cannot withstand the distorting pressure of group influence. The Experiment In the experiments, groups of male university students were asked to participate in a perception test. In reality, all but one of the participants were confederates (collaborators with the experimenter who only pretended to be participants). The study was about how the remaining student would react to the behavior of the other participants. The participants of the experiment (the subject as well as the confederates) were seated in a classroom and were presented with a card with a simple vertical black line drawn on it. Then, they were given a second card with three lines of varying length labeled A, B, and C. One line on the second card was the same length as that on the first, and the other two lines were obviously longer and shorter. Participants were asked to state out loud in front of each other which line, A, B, or C, matched the length of the line on the first card. In each experimental case, the confederates answered first, and the real participant was seated so that he would answer last. In some cases, the confederates answered correctly, while in others, the answered incorrectly. Aschs goal was to see if the real participant would be pressured to answer incorrectly in the instances when the Confederates did so, or whether their belief in their own perception and correctness would outweigh the social pressure provided by the responses of the other group members. Results Asch found that one-third of real participants gave the same wrong answers as the Confederates at least half the time. Forty percent gave some wrong answers, and only one-fourth gave correct answers in defiance of the pressure to conform to the wrong answers provided by the group. In interviews he conducted following the trials, Asch found that those that answered incorrectly, in conformance with the group, believed that the answers given by the Confederates were correct, some thought that they were suffering a lapse in perception for originally thinking an answer that differed from the group, while others admitted that they knew that they had the correct answer, but conformed to the incorrect answer because they didnt want to break from the majority. The Asch experiments have been repeated many times over the years with students and non-students, old and young, and in groups of different sizes and different settings. The results are consistently the same with one-third to one-half of the participants making a judgment contrary to fact, yet in conformity with the group, demonstrating the strong power of social influences. Connection to Sociology The results of Aschs experiment resonate with what we know to be true about the nature of social forces and norms in our lives. The behavior and expectations of others shape how we think and act on a daily basis because what we observe among others teaches us what is normal, and expected of us. The results of the study also raise interesting questions and concerns about how knowledge is constructed and disseminated, and how we can address social problems that stem from conformity, among others. Updated  by Nicki Lisa Cole, Ph.D.

DQ # 1 Response to Classmate Research Paper Example | Topics and Well Written Essays - 250 words

DQ # 1 Response to Classmate - Research Paper Example Rita, the remaining staff nurses, and with the help of all employees on the unit can succeed in orienting and retaining the seven new graduates by first welcoming them to the unit.  In helping the new employees feel welcome, it is also important to realize that leadership and followership has a synergistic relationship and that â€Å"no change can occur without willing and committed followers† (Grossman & Valiga, 2009, p. 36). Starting a new job, especially as a new graduate nurse is very stressful. Fear and lack of confidence can sometimes overwhelm a new graduate and it is extremely important to make them feel welcome. Research suggests that when the  Ã¢â‚¬Å"staff is friendly, welcoming, open to the new graduates being there, supportive, and encouraging of their learning† can result in a successful transition from new graduate to nurse (Glynn & Sylva, 2013, p. 177). In real world, it can be seen that through creating quality relationship between leadership and followership, it is possible to orient as well as retain the new nurses. As stated by Grossman and Valiga (2009), â€Å"Leadership and followership are two separate concepts that are complementary or reciprocal, not competitive† (p. 36). People often feel apprehensive when they start a new job but when they are given a warm welcome to the unit, they quickly gain confidence which helps them to acclimatize to the environment. This is so because there would be mutual understanding among the team members which help them to easily fit in the working environment. I have witnessed this at Baptist Hospital where the pre op nurse manager displays quality leadership styles where new nurses are given the opportunity to freely interact with senior nurses in a bid to build confidence in them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Offering encouragement and support to the new nurses and allowing them to ask questions, makes them feel comfortable and increases their confidence. It is also important to gain feedback from the new

Any topic of your choosing from the study of law enforcement Research Paper

Any topic of your choosing from the study of law enforcement - Research Paper Example As such, they often apprehend criminals who are a menace to innocent citizens (Goldstein 12). This sparks hatred between the criminal gangs and police officers. In this situation, criminal gangs decree that police officers will be vulnerable when they are off work. This is partially owing to the protection from other officers while at work. Similarly, police officers are vulnerable when they are off work since they are not armed (Stering 33). This makes them an easy target. A number of cases have been reports where police officers are attacked at their place of residence. This is a challenge they face owing to their involvement in law enforcement. They are targeted since they limit the activities of criminal gangs. Police officers are considered one of the most stressed government officers. The stress levels in police officers increase owing to the indulgence in their work. They are required to work for long hours since they have to protect the nation throughout day and night (Forbes , 54). This leads to limited hours of sleep. This affects their lives, even when they are off duty. For example, their sleeping pattern is frequently distracted owing to the scope of their work. At times, the police officers are required to report on duty at night. As such, they often feel fatigued and tired. This could affect their family life. In most cases, police officers have families, which need their support and care. Consequentially, with such working conditions, the family support and care is jeopardized. The families have to persevere with such conditions, as it is almost impossible to rectify such a situation. In bizarre instances, it leads to neglect of the family since they do not have ample time with the family. The family could feel neglected since the police officer, who has a family is hardly present for the family. This will increase the stress levels of the police officers as they could have a guilty conscience. Police officers will often have stress concerning th eir job. As such, they would like to relieve their stress with the easiest possible means. Apparently, controlling stress to manageable levels is an indulging activity that needs time and dedication (Stering 19). For example, visiting a therapist will consume time and finances. As such, they revert to using alcohol and drugs. This behavior starts as a genuine solution to an incumbent problem. However, it exceeds to become a problem in itself. When the officers are drunk or high on drugs, they will have ease as they have solved some of their problems. Unfortunately, they get used to the behavior of using drugs and abusing alcohol most of the times they are stressed. This leads to addiction. This further deteriorates the situation as they depend on alcohols and drugs in solving and relieving their stress. As a fact, solving such a situation will require intervention from concerned parties. Bizarrely, some of the concerned parties do not have the time to reflect on the problems of the police officers (Raymond, 41). As such, they will continue with such behaviors. This ruins their life especially when they are off duty. For example, they will have to look for additional finances to sustain their alcohol and drug consumption. This will lead to uncouth behavior including corruption. Police officers are often dispatched to places marred with chaos, war and fighting between members of a society (Goldstein 23). At times, this is not a welcoming scene. Police

The Department of Homeland Security: Technology

The Department of Homeland Security: Technology The statement: The Department of Homeland Security has complete responsibility for all U.S. homeland security related critical infrastructure (CI) matters is not entirely accurate; originally, matters of national security were the sole responsibility of the federal government (Homeland Security, 2003, p. 7). Today, national critical infrastructure protection is a joint effort among the federal government, public and private sectors. The Department of Homeland Security was established to protect and secure the homeland from both domestic and foreign threats. According to the Homeland Security Act of 2002, the development of a plan which will ensure the security of critical infrastructure is the responsibility of the DHS (Homeland Security, 2009). Likewise, the DHS is also responsible for recommending the measures necessary to protect the key resources and critical infrastructure of the United States (Homeland Security, 2009, p. 2). The mission of DHS is one that involves the protection of infrastructure and critical facilities and networks (Homeland Security, 2010, p. 33). The DHS is responsible for the identification and assessment of all components which make up critical infrastructure. In addition to mitigating potential vulnerabilities; improving the resilience of critical infrastructure, is also a top priority of the DHS. This includes but is not limited to: stand-alone facilities and interdependent systems and networks within and across critical infrastructure sectors (Homeland Security, 2010, p. 34). The DHS serves as the leader and facilitator for those agencies who share responsibility for protecting the nations critical infrastructures (Homeland Security, 2010, p. 31). Those agencies include territorial, tribal, local and state governments, as well as the private sector and other agencies not associated with the government (Homeland Security, 2003). Conversely, when a disaster occurs these agencies are the first line of defense for national critical infrastructures. Even though the DHS is responsible for leading critical infrastructure efforts, coordination of security measures within local and state governments and critical sector industry leaders are the responsibility of federal lead departments and agencies (Homeland Security, 2003). Similarly, it is the responsibility of state and local governments to provide protection to critical infrastructures that are located within their jurisdictions (Homeland Security, 2003, p. 10). If and when a catastrophic event should occur which exhaust the capabilities of local and state governments, it is up to the federal government to coordinate a response (Homeland Security, 2003). A majority of our nations critical infrastructures are privately owned or operated, which means that the private sector are initially responsible for providing protection against threats to their facilities (Homeland Security, 2003). When the threat becomes more than the private sector can handle then the government will step in to assist and ensure that our nations critical infrastructures and assets are protected (Homeland Security, 2003, p. 11). Likewise, the federal government will be there to provide support for an environment in which the private sector can better carry out its specific responsibilities (Homeland Security, 2003, p. 11). The chemical sector is one of the most vulnerable critical infrastructures to natural disaster and terrorist attacks, that being said the DHS is working with the EPA to enhance security at chemical facilities (Homeland Security, 2003). In addition, special attention is being paid to those facilities which house large quantities of hazardous chemicals (Homeland Security, 2003, p. 78). Studies conducted by the DHS and private sector are currently underway to identify and understand physical vulnerabilities within the telecommunications infrastructure and their associated risks (Homeland Security, 2003, p. 61). Even though the private sector must occasionally seek assistance from the DHS, there are times when the federal government must rely on the private sector to lend a hand in emergency response and recovery. An example of the federal government calling on the private sector for assistance was the anthrax scare of 2001. A large Washington D.C. construction corporation was contracted to oversee the abatement and restoration of the Brentwood Post office in Washington D.C. and the Trenton Post office facility in New Jersey. One must also understand that quite a few of our nations critical infrastructures cross international borders (Homeland Security, 2003, p. 35). Therefore the federal government has partnered with the neighboring countries to provide security for our interconnected infrastructures (Homeland Security, 2003, p. 35). The United States partnership with Canada is is a vital asset to national critical infrastructure, efforts are being made to provide protection for international interconnected infrastructures. An example of this partnership is the Alaskan Canadian hightway. In order to transport goods and supplies to Alaska we must travel cross Canadian territory. It is evident that matters of critical infrastrucutre involves not only the DHS but the public and private sectors as well. The DHS would not be able to carry out their responsibilites without the assistance of local and state agencies, the private sector and vice versa. The U.S. government has made great strides in developing techniques and strategies to harden U.S. critical infrastructures which will make them more resistant to terrorist attack and natural disasters. One of the U.S. governments goals is to establish a strong partnership that spans across all levels of government, in addition to the private sector and the American people (Homeland Security, 2009). The Protected Critical Infrastructure Information Program is just one of many steps taken by the U.S. government to harden critical infrastructure. This program provides protection to security-related critical infrastructure information (Homeland Security, 2009, p. 5). By breaking down each critical infrastructure sector it is easier to understand how the U.S. government has been successful in hardening each critical infrastructure. The agriculture and food sector is one of the most vulnerable critical infrastructures, that being said, efforts to harden this sector are an ongoing challenge (Mark Sauter James Carafano, 2005). The U.S. government has revised its measures by providing more protection through the hiring of more health inspectors, and adding more reporting requirements (Sauter Carafano, 2005, p. 291). Contamination of our nations water supply is often a topic of concern; efforts are being made by the Environmental Protection Agency as well as the Department of Homeland Security to conduct a vulnerability and threat assessment (Sauter Carafano, 2005). These assessments will improve not only site security at high threat locations it will also enhance monitoring and sharing of information (Sauter Carafano, 2005, p. 292). With regards to the critical infrastructure of public health the U.S. government has implemented measures to harden biomedical surveillance (Sauter Carafano, 2005). This is extremely important because of the risks of a biological attack. There have also been improvements in hardening security of emergency stockpiles of medical supplies (Sauter Carafano, 2005, p. 294). In order to improve the physical security of medical structures the U.S. government has provided incentives to the private sector (Sauter Carafano, 2005, p. 294). In response to hardening the critical infrastructure of emergency services the U.S. government has established measures to harden interoperable and redundant communication networks (Sauter Carafano, 2005, p. 295). The U.S. government has instituted a tougher national emergency preparedness exercise program which teaches better security and promotes consistent protection planning and response protocols (Sauter Carafano, 2005, p. 295). Since the defense industrial base critical infrastructure sector is owned by a majority of the private sector the U.S. government has implemented new measures to include critical infrastructure protection requirements in contract processes (Sauter Carafano, 2005, p. 296). Likewise, security is being strengthened in the defense related commercial production and distribution processes (Sauter Carafano, 2005, p. 296). The telecommunications critical infrastructure has been assessed by the U.S. government, and in return a program has been designed to identify where the most vulnerable areas are in the communication architecture and then address the security issue (Sauter Carafano, 2005). Conversely, there have also been efforts made in the energy critical infrastructure sector to enhance resilience of the energy facilities (Sauter Carafano, 2005, p. 298). Facility equipment is being repaired and replaced and there have also been improvements in restoration and recovery of services (Sauter Carafano, 2005, p. 298). Significant improvements have been made to harden the transportation critical infrastructure sector; for example, security initiatives have been established to provide commercial airliners with protection from shoulder fired missiles (Sauter Carafano, 2005, p. 299). There have also been new developments in screening technology which help identify potential threats to transportation as well as aiding the postal service sector in identifying suspicious mail (Sauter Carafano, 2005, pp. 301-302). Despite the many efforts being made to harden critical infrastructure, there are still several weaknesses in the U.S. governments strategy. Lets face it, the only other thing that is more costly than hardening critical infrastructure is the disruption or potential loss of operations in those critical infrastructures. It is clear that trying to harden all critical infrastructures is too daunting of a task and is not cost effective. The U.S. government needs to focus on those areas of the United States where our critical infrastructures are most vulnerable (e.g. New York City, Los Angeles, Washington D.C. etc.). The federal government also needs to look at the protection of our nations water ways. Information security systems need to be deployed to guard the locks on the Mississippi and St. Lawrence seaways (Bruce Don David Mussington). By employing an information security system it will enable the monitoring of vessels and ships while in locks or approaching locks (Don Mussington). To provide another level of security, river marshals could be deployed to accompany dangerous shipments through the locks (Don Mussington). Many people dont realize that a large majority of our nations goods are transported through inland waterways, which is why it is important that more attention be paid to the transportation sector.

A Game of Thrones Chapter Fifty-seven

Sansa The walls of the throne room had been stripped bare, the hunting tapestries that King Robert loved taken down and stacked in the corner in an untidy heap. Ser Mandon Moore went to take his place under the throne beside two of his fellows of the Kingsguard. Sansa hovered by the door, for once unguarded. The queen had given her freedom of the castle as a reward for being good, yet even so, she was escorted everywhere she went. â€Å"Honor guards for my daughter-to-be,† the queen called them, but they did not make Sansa feel honored. â€Å"Freedom of the castle† meant that she could go wherever she chose within the Red Keep so long as she promised not to go beyond the walls, a promise Sansa had been more than willing to give. She couldn't have gone beyond the walls anyway. The gates were watched day and night by Janos Slynt's gold cloaks, and Lannister house guards were always about as well. Besides, even if she could leave the castle, where would she go? It was enough that she could walk in the yard, pick flowers in Myrcella's garden, and visit the sept to pray for her father. Sometimes she prayed in the godswood as well, since the Starks kept the old gods. This was the first court session of Joffrey's reign, so Sansa looked about nervously. A line of Lannister house guards stood beneath the western windows, a line of gold-cloaked City Watchmen beneath the east. Of smallfolk and commoners, she saw no sign, but under the gallery a cluster of lords great and small milled restlessly. There were no more than twenty, where a hundred had been accustomed to wait upon King Robert. Sansa slipped in among them, murmuring greetings as she worked her way toward the front. She recognized black-skinned Jalabhar Xho, gloomy Ser Aron Santagar, the Redwyne twins Horror and Slobber . . . only none of them seemed to recognize her. Or if they did, they shied away as if she had the grey plague. Sickly Lord Gyles covered his face at her approach and feigned a fit of coughing, and when funny drunken Ser Dontos started to hail her, Ser Balon Swann whispered in his ear and he turned away. And so many others were missing. Where had the rest of them gone? Sansa wondered. Vainly, she searched for friendly faces. Not one of them would meet her eyes. It was as if she had become a ghost, dead before her time. Grand Maester Pycelle was seated alone at the council table, seemingly asleep, his hands clasped together atop his beard. She saw Lord Varys hurry into the hall, his feet making no sound. A moment later Lord Baelish entered through the tall doors in the rear, smiling. He chatted amiably with Ser Balon and Ser Dontos as he made his way to the front. Butterflies fluttered nervously in Sansa's stomach. I shouldn't be afraid, she told herself. I have nothing to be afraid of, it will all come out well, Joff loves me and the queen does too, she said so. A herald's voice rang out. â€Å"All hail His Grace, Joffrey of the Houses Baratheon and Lannister, the First of his Name, King of the Andals, the Rhoynar, and the First Men, and Lord of the Seven Kingdoms. All hail his lady mother, Cersei of House Lannister, Queen Regent, Light of the West, and Protector of the Realm.† Ser Barristan Selmy, resplendent in white plate, led them in. Ser Arys Oakheart escorted the queen, while Ser Boros Blount walked beside Joffrey, so six of the Kingsguard were now in the hall, all the White Swords save Jaime Lannister alone. Her prince—no, her king now!—took the steps of the Iron Throne two at a time, while his mother was seated with the council. Joff wore plush black velvets slashed with crimson, a shimmering cloth-of-gold cape with a high collar, and on his head a golden crown crusted with rubies and black diamonds. When Joffrey turned to look out over the hall, his eye caught Sansa's. He smiled, seated himself, and spoke. â€Å"It is a king's duty to punish the disloyal and reward those who are true. Grand Maester Pycelle, I command you to read my decrees.† Pycelle pushed himself to his feet. He was clad in a magnificent robe of thick red velvet, with an ermine collar and shiny gold fastenings. From a drooping sleeve, heavy with gilded scrollwork, he drew a parchment, unrolled it, and began to read a long list of names, commanding each in the name of king and council to present themselves and swear their fealty to Joffrey. Failing that, they would be adjudged traitors, their lands and titles forfeit to the throne. The names he read made Sansa hold her breath. Lord Stannis Baratheon, his lady wife, his daughter. Lord Renly Baratheon. Both Lord Royces and their sons. Ser Loras Tyrell. Lord Mace Tyrell, his brothers, uncles, sons. The red priest, Thoros of Myr. Lord Beric Dondarrion. Lady Lysa Arryn and her son, the little Lord Robert. Lord Hoster Tully, his brother Ser Brynden, his son Ser Edmure. Lord Jason Mallister. Lord Bryce Caron of the Marches. Lord Tytos Blackwood. Lord Walder Frey and his heir Ser Stevron. Lord Karyl Vance. Lord Jonos Bracken. Lady Sheila Whent. Doran Martell, Prince of Dorne, and all his sons. So many, she thought as Pycelle read on and on, it will take a whole flock of ravens to send out these commands. And at the end, near last, came the names Sansa had been dreading. Lady Catelyn Stark. Robb Stark. Brandon Stark, Rickon Stark, Arya Stark. Sansa stifled a gasp. Arya. They wanted Arya to present herself and swear an oath . . . it must mean her sister had fled on the galley, she must be safe at Winterfell by now . . . Grand Maester Pycelle rolled up the list, tucked it up his left sleeve, and pulled another parchment from his right. He cleared his throat and resumed. â€Å"In the place of the traitor Eddard Stark, it is the wish of His Grace that Tywin Lannister, Lord of Casterly Rock and Warden of the West, take up the office of Hand of the King, to speak with his voice, lead his armies against his enemies, and carry out his royal will. So the king has decreed. The small council consents. â€Å"In the place of the traitor Stannis Baratheon, it is the wish of His Grace that his lady mother, the Queen Regent Cersei Lannister, who has ever been his staunchest support, be seated upon his small council, that she may help him rule wisely and with justice. So the king has decreed. The small council consents.† Sansa heard a soft murmuring from the lords around her, but it was quickly stilled. Pycelle continued. â€Å"It is also the wish of His Grace that his loyal servant, Janos Slynt, Commander of the City Watch of King's Landing, be at once raised to the rank of lord and granted the ancient seat of Harrenhal with all its attendant lands and incomes, and that his sons and grandsons shall hold these honors after him until the end of time. It is moreover his command that Lord Slynt be seated immediately upon his small council, to assist in the governance of the realm. So the king has decreed. The small council consents.† Sansa glimpsed motion from the corner of her eye as Janos Slynt made his entrance. This time the muttering was louder and angrier. Proud lords whose houses went back thousands of years made way reluctantly for the balding, frog-faced commoner as he marched past. Golden scales had been sewn onto the black velvet of his doublet and rang together softly with each step. His cloak was checked black-and-gold satin. Two ugly boys who must have been his sons went before him, struggling with the weight of a heavy metal shield as tall as they were. For his sigil he had taken a bloody spear, gold on a night-black field. The sight of it raised goose prickles up and down Sansa's arms. As Lord Slynt took his place, Grand Maester Pycelle resumed. â€Å"Lastly, in these times of treason and turmoil, with our beloved Robert so lately dead, it is the view of the council that the life and safety of King Joffrey is of paramount importance . . . † He looked to the queen. Cersei stood. â€Å"Ser Barristan Selmy, stand forth.† Ser Barristan had been standing at the foot of the Iron Throne, as still as any statue, but now he went to one knee and bowed his head. â€Å"Your Grace, I am yours to command.† â€Å"Rise, Ser Barristan,† Cersei Lannister said. â€Å"You may remove your helm.† â€Å"My lady?† Standing, the old knight took off his high white helm, though he did not seem to understand why. â€Å"You have served the realm long and faithfully, good ser, and every man and woman in the Seven Kingdoms owes you thanks. Yet now I fear your service is at an end. It is the wish of king and council that you lay down your heavy burden.† â€Å"My . . . burden? I fear I . . . I do not . . . â€Å" The new-made lord, Janos Slynt, spoke up, his voice heavy and blunt. â€Å"Her Grace is trying to tell you that you are relieved as Lord Commander of the Kingsguard.† The tall, white-haired knight seemed to shrink as he stood there, scarcely breathing. â€Å"Your Grace,† he said at last. â€Å"The Kingsguard is a Sworn Brotherhood. Our vows are taken for life. Only death may relieve the Lord Commander of his sacred trust.† â€Å"Whose death, Ser Barristan?† The queen's voice was soft as silk, but her words carried the whole length of the hall. â€Å"Yours, or your king's?† â€Å"You let my father die,† Joffrey said accusingly from atop the Iron Throne. â€Å"You're too old to protect anybody.† Sansa watched as the knight peered up at his new king. She had never seen him look his years before, yet now he did. â€Å"Your Grace,† he said. â€Å"I was chosen for the White Swords in my twenty-third year. It was all I had ever dreamed, from the moment I first took sword in hand. I gave up all claim to my ancestral keep. The girl I was to wed married my cousin in my place, I had no need of land or sons, my life would be lived for the realm. Ser Gerold Hightower himself heard my vows . . . to ward the king with all my strength . . . to give my blood for his . . . I fought beside the White Bull and Prince Lewyn of Dorne . . . beside Ser Arthur Dayne, the Sword of the Morning. Before I served your father, I helped shield King Aerys, and his father Jaehaerys before him . . . three kings . . . â€Å" â€Å"And all of them dead,† Littlefinger pointed out. â€Å"Your time is done,† Cersei Lannister announced. â€Å"Joffrey requires men around him who are young and strong. The council has determined that Ser Jaime Lannister will take your place as the Lord Commander of Sworn Brothers of the White Swords.† â€Å"The Kingslayer,† Ser Barristan said, his voice hard with contempt. â€Å"The false knight who profaned his blade with the blood of the king he had sworn to defend.† â€Å"Have a care for your words, ser,† the queen warned. â€Å"You are speaking of our beloved brother, your king's own blood.† Lord Varys spoke, gentler than the others. â€Å"We are not unmindful of your service, good ser. Lord Tywin Lannister has generously agreed to grant you a handsome tract of land north of Lannisport, beside the sea, with gold and men sufficient to build you a stout keep, and servants to see to your every need.† Ser Barristan looked up sharply. â€Å"A hall to die in, and men to bury me. I thank you, my lords . . . but I spit upon your pity.† He reached up and undid the clasps that held his cloak in place, and the heavy white garment slithered from his shoulders to fall in a heap on the floor. His helmet dropped with a clang. â€Å"I am a knight,† he told them. He opened the silver fastenings of his breastplate and let that fall as well. â€Å"I shall die a knight.† â€Å"A naked knight, it would seem,† quipped Littlefinger. They all laughed then, Joffrey on his throne, and the lords standing attendance, Janos Slynt and Queen Cersei and Sandor Clegane and even the other men of the Kingsguard, the five who had been his brothers until a moment ago. Surely that must have hurt the most, Sansa thought. Her heart went out to the gallant old man as he stood shamed and red-faced, too angry to speak. Finally he drew his sword. Sansa heard someone gasp. Ser Boros and Ser Meryn moved forward to confront him, but Ser Barristan froze them in place with a look that dripped contempt. â€Å"Have no fear, sers, your king is safe . . . no thanks to you. Even now, I could cut through the five of you as easy as a dagger cuts cheese. If you would serve under the Kingslayer, not a one of you is fit to wear the white.† He flung his sword at the foot of the Iron Throne. â€Å"Here, boy. Melt it down and add it to the others, if you like. It will do you more good than the swords in the hands of these five. Perhaps Lord Stannis will chance to sit on it when he takes your throne.† He took the long way out, his steps ringing loud against the floor and echoing off the bare stone walls. Lords and ladies parted to let him pass. Not until the pages had closed the great oak-and-bronze doors behind him did Sansa hear sounds again: soft voices, uneasy stirrings, the shuffle of papers from the council table. â€Å"He called me boy,† Joffrey said peevishly, sounding younger than his years. â€Å"He talked about my uncle Stannis too.† â€Å"Idle talk,† said Varys the eunuch. â€Å"Without meaning . . . â€Å" â€Å"He could be making plots with my uncles. I want him seized and questioned.† No one moved. Joffrey raised his voice. â€Å"I said, I want him seized!† Janos Slynt rose from the council table. â€Å"My gold cloaks will see to it, Your Grace.† â€Å"Good,† said King Joffrey. Lord Janos strode from the hall, his ugly sons double-stepping to keep up as they lugged the great metal shield with the arms of House Slynt. â€Å"Your Grace,† Littlefinger reminded the king. â€Å"If we might resume, the seven are now six. We find ourselves in need of a new sword for your Kingsguard.† Joffrey smiled. â€Å"Tell them, Mother.† â€Å"The king and council have determined that no man in the Seven Kingdoms is more fit to guard and protect His Grace than his sworn shield, Sandor Clegane.† â€Å"How do you like that, dog?† King Joffrey asked. The Hound's scarred face was hard to read. He took a long moment to consider. â€Å"Why not? I have no lands nor wife to forsake, and who'd care if I did?† The burned side of his mouth twisted. â€Å"But I warn you, I'll say no knight's vows.† â€Å"The Sworn Brothers of the Kingsguard have always been knights,† Ser Boros said firmly. â€Å"Until now,† the Hound said in his deep rasp, and Ser Boros fell silent. When the king's herald moved forward, Sansa realized the moment was almost at hand. She smoothed down the cloth of her skirt nervously. She was dressed in mourning, as a sign of respect for the dead king, but she had taken special care to make herself beautiful. Her gown was the ivory silk that the queen had given her, the one Arya had ruined, but she'd had them dye it black and you couldn't see the stain at all. She had fretted over her jewelry for hours and finally decided upon the elegant simplicity of a plain silver chain. The herald's voice boomed out. â€Å"If any man in this hall has other matters to set before His Grace, let him speak now or go forth and hold his silence.† Sansa quailed. Now, she told herself, I must do it now. Gods give me courage. She took one step, then another. Lords and knights stepped aside silently to let her pass, and she felt the weight of their eyes on her. I must be as strong as my lady mother. â€Å"Your Grace,† she called out in a soft, tremulous voice. The height of the Iron Throne gave Joffrey a better vantage point than anyone else in the hall. He was the first to see her. â€Å"Come forward, my lady,† he called out, smiling. His smile emboldened her, made her feel beautiful and strong. He does love me, he does. Sansa lifted her head and walked toward him, not too slow and not too fast. She must not let them see how nervous she was. â€Å"The Lady Sansa, of House Stark,† the herald cried. She stopped under the throne, at the spot where Ser Barristan's white cloak lay puddled on the floor beside his helm and breastplate. â€Å"Do you have some business for king and council, Sansa?† the queen asked from the council table. â€Å"I do.† She knelt on the cloak, so as not to spoil her gown, and looked up at her prince on his fearsome black throne. â€Å"As it please Your Grace, I ask mercy for my father, Lord Eddard Stark, who was the Hand of the King.† She had practiced the words a hundred times. The queen sighed. â€Å"Sansa, you disappoint me. What did I tell you about traitor's blood?† â€Å"Your father has committed grave and terrible crimes, my lady,† Grand Maester Pycelle intoned. â€Å"Ah, poor sad thing,† sighed Varys. â€Å"She is only a babe, my lords, she does not know what she asks.† Sansa had eyes only for Joffrey. He must listen to me, he must, she thought. The king shifted on his seat, â€Å"Let her speak,† he commanded. â€Å"I want to hear what she says.† â€Å"Thank you, Your Grace.† Sansa smiled, a shy secret smile, just for him. He was listening. She knew he would. â€Å"Treason is a noxious weed,† Pycelle declared solemnly. â€Å"It must be torn up, root and stem and seed, lest new traitors sprout from every roadside.† â€Å"Do you deny your father's crime?† Lord Baelish asked. â€Å"No, my lords.† Sansa knew better than that. â€Å"I know he must be punished. All I ask is mercy. I know my lord father must regret what he did. He was King Robert's friend and he loved him, you all know he loved him. He never wanted to be Hand until the king asked him. They must have lied to him. Lord Renly or Lord Stannis or . . . or somebody, they must have lied, otherwise . . . â€Å" King Joffrey leaned forward, hands grasping the arms of the throne. Broken sword points fanned out between his fingers. â€Å"He said I wasn't the king. Why did he say that?† â€Å"His leg was broken,† Sansa replied eagerly. â€Å"It hurt ever so much, Maester Pycelle was giving him milk of the poppy, and they say that milk of the poppy fills your head with clouds. Otherwise he would never have said it.† Varys said, â€Å"A child's faith . . . such sweet innocence . . . and yet, they say wisdom oft comes from the mouths of babes.† â€Å"Treason is treason,† Pycelle replied at once. Joffrey rocked restlessly on the throne. â€Å"Mother?† Cersei Lannister considered Sansa thoughtfully. â€Å"If Lord Eddard were to confess his crime,† she said at last, â€Å"we would know he had repented his folly.† Joffrey pushed himself to his feet. Please, Sansa thought, please, please, be the king I know you are, good and kind and noble, please. â€Å"Do you have any more to say?† he asked her. â€Å"Only . . . that as you love me, you do me this kindness, my prince,† Sansa said. King Joffrey looked her up and down. â€Å"Your sweet words have moved me,† he said gallantly, nodding, as if to say all would be well. â€Å"I shall do as you ask . . . but first your father has to confess. He has to confess and say that I'm the king, or there will be no mercy for him.† â€Å"He will,† Sansa said, heart soaring. â€Å"Oh, I know he will.†