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Two of the safeties are on blocked punts in the end zone. 1992 — George Brett becomes the 18th player to get 3,000 hits in the Kansas City Royals’ 4-0 win over the California Angels. 1995 — Prairie View A&M sets the college football record for consecutive losses with a 64-0 loss to Grambling State. It is the team’s 51st straight defeat, an NCAA record for any level. 2007 — Osi Umenyiora has six of the New York Giants’ NFL record-tying 12 sacks in a 16-3 victory over Philadelphia. 2007 — Detroit scores an NFL-record 34 points in the fourth quarter of a 37-27 victory over Chicago. The Lions combine with Bears for 48 points — also a league record. 2007 — Brett Favre passes Dan Marino to become the NFL leader in career touchdown passes, throwing Nos. 421 and 422 in Green Bay’s 23-16 victory over Minnesota. 2007 — Germany defeats Brazil, 2-0, in the final of the FIFA Women’s World Cup held in Shanghai, China. 2012 — The New England Patriots beat the Buffalo Bills, 52-28, to become the first team since the 1950 New York Giants (48 points) to score at least 45 second-half points in a game in which it trailed at halftime (14-7). The Patriots become the second team in NFL history with a 300-yard passer (Tom Brady, 340 Yards), two 100-yard rushers (Brandon Bolden, 137 and Steven Ridley, 106) and two 100-yard receivers (Wes Welker, 129 and Rob Gronkowski, 104). The only other team to accomplish the feat was the 2008 Packers on Dec. 28. 2015 — The 9th U.S. Circuit Court of Appeals agrees that the NCAA’s use of college athletes’ names, images and likenesses in video games and TV broadcasts violate antitrust laws but strikes down a plan to allow schools to pay players up to $5,000. 2017 — Troy’s defense forces four turnovers, and the surging Trojans upset No. 25 LSU, 24-21. Troy is the first team from outside the SEC to win in LSU’s Death Valley since UAB in 2000. 2017 — Detroit’s Andrew Romine becomes the fifth player in baseball history to play all nine positions in one game, helping the Tigers to a 3-2 win over the Minnesota Twins.

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In addition, OSHA’s amendments propose updates to the HCS classification and labeling framework to be consistent with more recent versions of GHS. OSHA’s proposed HCS amendments have the potential to affect many products used on construction sites, including aerosolized products and products in small containers, as well as alter some chemical product labels and SDSs, the attorneys note. They add, “Construction workers often encounter and use materials that are or will be defined as ‘hazardous’ under the HCS.” These materials include, but certainly are not limited to, all cleaning products used for sanitation, paint and concrete. One major amendment proposes to revise criteria for the classification of certain health and physical hazards, including unstable gases, non-flammable aerosols, skin corrosion, or irritation, eye irritation and aerosols, generally. The proposed amendments also would create a new hazard class for desensitized explosives. If the proposed amendments become effective, covered employers in the construction industry will need to ensure proper product classification, update their written programs, SDSs, and training materials to comply, the attorneys point out. “Employers also may need to modify their labeling procedures and methods of communicating chemical hazards to workers and other employers on site,” they explain. “Once these changes are complete, employers will have to train affected managers, supervisors and employees.” Some stakeholders have opposed the amendments. California’s Division of Industrial Relations Division of Occupational Safety and Health (Cal/OSHA), for example, has expressed a fear that the proposed amendments will limit protections for workers. Cal/OSHA submitted comments with the federal agency contending that the amendments will reduce the amount and quality of chemical hazard information available to workers, asserting this is because it discounts chemical evaluations from the Environmental Protection Agency and other regulatory agencies. The proposed amendments also may conflict with hazard communication and regulatory frameworks already adopted by some states. These are already in place in California and Washington state, Schlag and Dreger observe. The good news is that there is plenty of time for construction and other affected employers to make their views known to the federal safety agency. A virtual public hearing on the proposed revisions will be held Sept. 21. See Docket No. OSHA-2019-0001, at . Other OSHA proceedings that will have an impact on construction employers were recently detailed on the agency’s mid-year regulatory agenda, including HM standards addressing blood lead levels and crystalline silica. Construction workers encounter these hazards with greater frequency than do most other workers, especially those who work with concrete, stone and metals, according to Jackson Lewis attorney Courtney M. Malveaux. Perhaps the most consequential of OSHA’s agenda items is the standard for heat illness prevention in both outdoor and indoor work settings.

As Bricker puts it, “Automation is how technology can harness points in the audit process to achieve synergy between our people and the machines that they use, so that the sum is greater than those individual parts.” While the boost to audit quality from technologies that are primarily efficiency-related is — or can be — real, it’s not where the biggest potential gains lie. “I think there’s no single area in the audit that can’t be improved by technology,” said Christian Peo, national managing partner of audit quality and professional practice at Big Four firm KPMG. “The field is ripe; it is ready for further incremental improvements.” For the present, the biggest potential seems to lie in four areas, where audit firms have already begun applying technology to good effect: consistency and standardization, initial risk assessment, better and deeper use of data analytics capabilities, and the use of artificial intelligence. “Same As Last Year” has become something of a euphemism for the thoughtless repetition in audit processes, but standardization and consistency in repetition can actually contribute to audit quality. “Robotic process automation software is often associated with driving efficiencies, but is also used to drive consistency and ensure a higher volume of work is done accurately, from the perspective that repetitive tasks that were previously done by humans can be automated, thereby eliminating the potential for human error,” said Tammy Mooney, senior director of audit innovation at the American Institute of CPAs. At an even higher level, establishing high-quality procedures and then ensuring their regular application find out here now through audit systems can make sure that all audit work is done at the highest level. “Standardization is about taking a look at where we can work at scale on a centralized basis,” explained PwC’s Bricker. “It’s not a cost decision — it’s about consistency of execution, which contributes to quality.” A prime example of this kind of higher-level standardization pushing audit work to a higher level is KPMG’s centralized audit platform, KPMG Clara (based on the Latin “clarus” for “bright” or “clear”). “Clara is probably our most important technology, and that’s because it not only is the workflow and drives the auditor to apply the methodology that is consistent with the standards, but it also is the platform to allow for other technologies to be embedded in and incorporated into our audit methodology,” said Peo. “You can create all kinds of technology, but if they’re not really embedded in your audit methodology and they’re just sitting on a shelf waiting for an audit team to pull them off the shelf and use them, then it won’t be consistently used, and it actually might not be used quite correctly if it’s not incorporated into your audit methodology.” In a similar vein, the professionwide Dynamic Audit Solution project led by the American Institute of CPAs, and CaseWare International aims to embed a brand-new audit methodology into a software application that will, among other things, make sure the methodology is consistently applied from one audit to another, while not succumbing to the mindless repetition of SALY. The project aims to release its first iteration this year; the three partners have already released a number of attest tools that offer the same type of consistency of approach in their OnPoint A&A Suite.

zappers restaurants taxes 27, 2021 Nearly 20% of California restaurants were found to have used technology to cheat on taxes./Photograph: Shutterstock A 5-year audit of restaurants in California has revealed that about 1 in 5 were using technology to cheat on state and local taxes. The probe concluded in 2019 but the results were not divulged by the California Department of Tax and Fee Administration (CDTFA) until Bloomberg’s tax trackers filed a formal request for the findings under the state’s equivalent of the U.S. Freedom of Information Act. The limited data provided by the CDTFA shows that 410 of the 2,197 restaurants monitored between 2014 and 2019, or 19%, used devices called zappers and supporting software in their POS systems to under-report taxable revenues. The illegal set-ups essentially diverted sales from the sums used to calculate how much a restaurant owed in sales taxes. However, the CDTFA says the findings are not projectable to the state as a whole because the audit was limited in both absolute numbers and geographic extent. “The pilot was not expanded statewide,” the agency said in releasing the data. “As such, it would not be accurate to draw statewide conclusions from some of these limited figures.” Criminal investigations were conducted on 19 transgressors, and charges have been brought against four of those. The department said it is seeking unpaid taxes and applicable penalties from a larger group of violators.