Tuesday, May 19, 2020
Personality Theory And The Psychological Processes Of...
Abstract Personality theory is a branch of psychology which examines personality as integral to the psychological processes of functioning and psychopathology. There are different areas of personality theory, such as the roots of personality in the individual, and the role of personality in achieving happiness, productivity, etc. The core of all personality research is centered on the question of nature versus nurture. The fundamental question is whether personality is a ââ¬Å"naturallyâ⬠derived thing hardwired in at birth or as socialized through the ââ¬Å"nurturingâ⬠of the parent in youth. Secondary to this question, though working quite in conjunction, is that of whether or not personality isâ⬠¦show more contentâ⬠¦All development cannot be limited to childhood and adolescence as maturation is a process that continues for a lifespan. During this process however some individuals find themselves at times caught up in an identity crisis because motivations can shift from time to time due to negative or positive impacts to their personality. Human personality has been studied for years by the likes of Maslow who established the Hierarchy of Needs, to Freudââ¬â¢s structure of consciousness, and even Ericksonââ¬â¢s Stages of Psychological Development. This field of human personality is extremely immense so to try and cover most of what it entails is a daunting task. Clearly the subject its entirety requires much consideration, but certainly cannot be fully addressed without relating to the word of God. Christianity has been for years a significant contributor to the field and study of human behavior even if some refuse to give the credit due. Foundation of Personality Nature vs Nurture When considering the varying facets of personality types one must consider the complicated issue it presents. In spite of all the advancements that we have seen, being able to identify the difference in most personalities traits can be a daunting task. The different influences on personality development can be both genetic and environmental. The idea that neuroticism and extraversion are often listed as
Sunday, May 17, 2020
Essay about Marriage as an Outdated Institution - 1065 Words
Marriage as an Outdated Institution Marriage is a bond between two people. Whether the two people enter into this institution because they are in love or because of other reasons, it has always been and still is a challenge. Both individuals carry an enormous amount of responsibility in a marriage. However, for all the bad times such as money and family troubles or even more serious incidents of infidelity, there are good times that can also be recalled. These joyous times are what successful relationships thrive on. Traditionally, marriage depends on committing to the one that you love to stay with them in sickness and in health and till deathâ⬠¦show more contentâ⬠¦The right time to marry in previous eras was clear in society. A man would have certain duties and in the 16th Century for example, a slight interest in a woman would quite possibly result in an obligation to be bound to her for life. The number of unmarried couples may be a direct result of greater rights for women. The achieved equality, achieved primarily in 1928 when the vote was awarded, has meant that women have wanted to be more independent and feel that they do not want or need a piece of paper to say that they loved, were loved by and belonged to a certain man. There also seems to be no shame now in living alone and never marrying is no longer considered as spinster-esque. A woman is also perfectly able to go through life not needing a man, as she is able to have children through artificial insemination and career-wise can be just as, if not more successful and wealthy than men. Life is also easier for single mothers so the need to have to be married to have someone to support you and your child is eliminated. Marriage is also not necessary when an unmarried woman and her boyfriend become pregnant. In the past, a small ceremony would be carried out quickly but now it is considered acceptable for the ch ild to be raised with unmarried parents and bastard children are common. Nowadays, to be called a bastard due to yourShow MoreRelatedTrends of Marriage and Divorce Essay1285 Words à |à 6 Pages Marriage is one of the oldest cultural institutions in the world. Its status has changed drastically over the years, and in the last few decades alone has gone from being a social expectation to simply an option for most people. In the 1920s, marriage was generally considered an expectation for all young women, lest they dry up like cacti before they bore children. Today, marriage is generally recognized as a commitment that may satisfy some, though many choose to forgo the process. The differencesRead MoreMarriage Is The Legal Or Officialising Process913 Words à |à 4 PagesMarriage is an institution that ages back to ancient societies. It offered a secure environment and legal benefits to facilitate the granting of property rights. Marriage is the legal or officialising process by which two people under go to be recognized publicly and by law .It is the joiningà of two people in a bond that relatively lasts until death,à but in practice is increasingly cut short by divorce .Marriage allows a couple to have a stable relationship that is recognized by the state and byRead MoreThe Sociological Imagination Essay examples1118 Words à |à 5 Pagesdiscusses the topic of marriage. This is another notable indication of his outdated resources that still prove a point. In his original argument, Millsââ¬â¢s uses the statistics that in the first four years of marriage, one in four couples will divorce. However, today, the statistic has surely changed. Yet, despite the change in figures and facts, Millsââ¬â¢s original argument holds true: the premise of his example is to elucidate on the fact that while men and women (which in itself is outdated, with the legalRead MoreArguments For Same Sex Marriage1483 Words à |à 6 Pagesforbid same-sex couples to marry (A huja) and in doing so, infringe upon one of the most basic freedoms we are allowed. Arguments for same-sex marriage, despite being backed up with hard legal evidence and Supreme Court rulings, continue to face opposition on the grounds of religious beliefs and personal values. Often cited by Catholics is an interpretation of marriage as ââ¬Å"a promise made to Godâ⬠and ââ¬Å"a holy sacramentâ⬠that is only to be shared between one man and one woman. Other biblical interpretationsRead MoreAn Analysis of The Graduate1391 Words à |à 6 Pagesideology by celebrating the concept of marriage and chastity. Ultimately, The Graduate turns out to be nothing more than a slickly produced piece of conservative propaganda, using the themes of the 1960s emerging sub-cultures in order to mask its own destructive message. To begin one may note the almost ridiculous piety with which the film views the institution of marriage. Mrs. Robinson is made into a villain due to her decision to have sex outside of her marriage, and the film presents her and BensRead MoreDivorce Essay1166 Words à |à 5 Pagesthe effects of parental divorce on a childââ¬â¢s future. Various child outcomes such as cohabitation, marriage stability, attitudes toward divorce, and age at marriage have been studied. Studies have shown that individuals raised in divorced families have a tendency to have more cynical attitudes towards marriage, and more positive attitudes towards divorce. Hence, this negative attitude about marriage leads to decreased commitment in romantic relationships, which causes relationship quality to deteriorateRead MoreSame Sex Marriage Is A Matter Of Civil Law1270 Words à |à 6 PagesSame-sex marriage is one of the most controversial issues in the modern world. In the past, marriage was recognized as a so cial union between a man and a woman and in most cultures, homosexuality was viewed as abnormal and forbidden. However, today, homosexual relationships are fighting their way towards global acceptance as the LGBT community has been extremely active, advocating for their right to marry since the early 90s. With an increased in tolerance for homosexuality in society, controversyRead MoreThe Effects Of Parental Divorce On Children1604 Words à |à 7 Pagesthe effects of parental divorce on a childââ¬â¢s future. Various child outcomes such as cohabitation, marriage stability, attitudes toward divorce, and age at marriage have been studied. Studies have shown that individuals raised in divorced families have a tendency to have more cynical attitudes towards marriage, and more positive attitudes towards divorce. Hence, this negative attitude about marriage leads to decreased commitment in romantic relationships, which causes relationship quality to deteriorateRead MorePeter Temple the Broken Shore Views and Values Essay982 Words à |à 4 Pagessocial structures apparent in contemporary rural V ictoria, particularly focusing on the often shaky relations between anglo and indigenous Australians. It also addresses the segregation between the haves and the have nots within society and the institutions that separate the social classes and explores the intricacies of the arguably broken Australian/Victorian legal system. Temple uses Joe Cashin, his lone-crusader type protagonist, to assert his view that the justice system shouldnt be inaccessibleRead MoreThe Confusion Of Today s Culture1246 Words à |à 5 Pagestodayââ¬â¢s culture about ââ¬Å"rolesâ⬠in marriage compels us to understand what unique responsibilities various cultures assign to a wife. With this, many cultures place a special emphasis on the headship granted to the husband and the role of subordination belonging to the wife. In various places, men have authority over their wives, in law and in practice. Modern values such as gender equality may be at odds with some traditions, one example being a traditional jewish marriage, which is based on the man acquiring
Wednesday, May 6, 2020
Historical References to Faust Essay - 1693 Words
Historical References to Faust Faust I Prologue in Heaven à · The scene begins with the Three Archangels, Raphael, Gabriel, and Michael, confessing their inability to comprehend the awe-inspiring works of God.In the Christian tradition, archangels are angels of the highest rank and are associated with certain functions or responsibilities.In ââ¬Å"Prologue in Heaven,â⬠they personify the cosmos: Raphael describes and represents the heavens, Gabriel the earth, and Michael the elements. à · Mephistopheles.Goetheââ¬â¢s devil is inspired by a number of different literary sources, not just Christian. à · The basic structure of the dialogue between the Lord and Mephistopheles is inspired by the first two chapters of The book of Job, inâ⬠¦show more contentâ⬠¦Outside the Town Gate à · The days of ââ¬Å"evilâ⬠the Old Peasant mentions refer to the plague.In the 14th century, when the plague was known as the Black Death, it claimed the lives of one-quarter of the population of Europe.The plague reoccurred frequently throughout Europe in subsequent centuries. à · The author of the Book of Revelations in the Bible writes: ââ¬Å"they that do [the Lordââ¬â¢s] commandments â⬠¦ may enter in through the gates into the city.For without are dogs, and sorcerersâ⬠(Rev. 22: 14-15).It is therefore significant that a dog joins Faust outside the city gates in this scene. Fausts Study (I) à · The text that Faust attempts to â⬠translateâ⬠is the first verse of the Gospel of John, which reads: ââ¬Å"In the beginning was the Word, and the Word was with God, and the Word was God.â⬠Fausts Study (II) à · The pact that Faust makes with Mephisto in Goetheââ¬â¢s Faust is unique.In earlier versions of the legend, Mephisto promises to serve Faust if Faust promises to give Mephisto his soul.But here, Mephisto only gains possession of Faustââ¬â¢s soul if Faust ceases to strive. à · Mephistopheles signs the students book eritis sicut deus, scientes bonum et malum,â⬠a verse from chapter three of Genesis, whichShow MoreRelated16th Century Goetheââ¬â¢s Faust Essay599 Words à |à 3 Pages16th Century Faust Goetheââ¬â¢s Faust is a timeless play that took Goethe his entire lifetime to complete. It was first published in 1808, but the play itself does not specify the time period when it takes place. Goethe uses hints to guide the reader to discover this for him or herself. After reading the play, one can use Goetheââ¬â¢s subtle hints to conclude that Faust takes place during the 16th century and the Reformation. The first hint that Goethe gives the reader comes after the prologue, in theRead MoreThe Worlds Wife. Carol Ann Duffy1721 Words à |à 7 Pagesinto heterosexual relationships often exposing the abusiveness (ââ¬ËMrs Quasimodoââ¬â¢), emotional aridity (ââ¬ËDelilahââ¬â¢), cruelty (ââ¬ËMrs Pilateââ¬â¢), sexual immaturity (ââ¬ËPygmalionââ¬â¢s Brideââ¬â¢) and infidelity (ââ¬ËMedusaââ¬â¢). With close reference to two poems from this collection; ââ¬ËMrs Van Winkleââ¬â¢ and ââ¬ËMrs Faustââ¬â¢, this seminar aims to explore how heterosexuality is represented by Duffy. Before we discuss how heterosexuality is presented it is imperative to offer a definition. Heterosexuality is sexual orientation or activityRead MoreNursing Theory Grid1718 Words à |à 7 Pages are often not helpfulâ⬠(Alligood 2010, pg. 343). 5. Improvement-Resolution takes place after determining and meeting the needs. The nurse validates by confirming with the patient that the needs are met (Alligood, 2010). Theoryââ¬â¢s historical background: After receiving a grant from the government in the 1950s, Orlando began to research and interview what nurses considered good and bad nursing. For three years she recorded and observed data of interactions between the nurseRead MoreFrank Wedekinds Spring Awakening And Atonement1568 Words à |à 7 Pagessociety to disempower Wendla, causing her to question her innocent views of love. McEwan utilises intertextuality to Nabokovââ¬â¢s Lolita, to support the power imbalance in the relationship between Paul Marshall and Lola Quincy. Lolaââ¬â¢s name is a direct reference to Lolita which subsequently foreshadows her eventual rape, and the virulent relationship created between the two dichotomous characters. Both Paul and Melchior use their superior knowledge or age to disempower more innocent characters in their respectiveRead MoreUsage And Knowledge Of Tools And Crafts1657 Words à |à 7 Pagesnatural phenomena for practical human means, often (but not always) using results a nd techniques from science. The development of technology may draw upon many fields of knowledge, including scientific, engineering, mathematical, linguistic, and historical knowledge, to achieve some practical result. Technology is often a consequence of science and engineering ââ¬â although technology as a human activity precedes the two fields. For example, science might study the flow of electrons in electrical conductorsRead MoreNarrative Psychology Focuses on the Ways People Use Stories to Understand the World863 Words à |à 3 Pagesthe world, and is not principally interested in whether stories are ââ¬Ëtrueââ¬â¢ or not (so is closer to public constructionism than positivist approach).It views narratives as social products that are formed by people in the context of precise social, historical and ethnic locations. It views narratives as explanatory devices through which people represent themselves and their worlds to themselves and to others. Narrative analysts argue that it is important to retain this central narrative aspect of muchRead MoreEssay about Le300 Ca2259 Words à |à 10 Pagesdecision-making in the history, literature, sociology, psychology, and politics regarding wa r and culture. CLO 1 The work provided in Chapter 9, provides history of the American culture as it relates to war. This chapter begins by providing a historical look into the traditional culture of the war. It is explained that psychological perspective in this chapter has transformed as time has progressed. The mindset originally was that war was a killing game. Take no prisoners foreign or domestic. WarRead MoreSelf-Education in Mary Shelleys Frankenstein Essay1117 Words à |à 5 Pagesà à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à à (Volume 2, Chapter 3, Page 963) The significant meaning of this paragraph is that the creature learns how to survive by using fire to maintain its life. It echoes development of pre-historical civilization or Prometheus in Greek mythology. Hereof the using of fire symbolizes the domination over the world more than the method of survival. Aftermath, the monster is ready to march to the next period of self-education, studying language.Read MoreThe Importance of Philosophy to Engineering8110 Words à |à 33 Pagesengineering. When engineers and engineering students - not to mention those who make use of engineering services - dismiss philosophical analysis and reflection as marginal to the practice of engineering, they are mistaken on at least two counts: historical and professional. It is also the case, I would argue, that engineering is important to philosophy - and that philosophers have made woefully insufficient efforts to appreciate and assess the technical realities that they too often presume to criticizeRead MoreSymbolism of Albrecht Durers Master Engravings Essay1627 Words à |à 7 Pagestwo famous biographers of Durer, Thausing (1876) and Springer (1892), both deviate from a firm basis of historical formulation and interpretation imbued with colorless modern spirituality. Thausing has no doubts whatsoever that the woman sunk in gloomy meditation is human reason, in despair because she has reached the limit of achievement! She is the restless, dissatisfied spirit who brings Faust to the point of confessing that we know nothing. Springer, too, is satisfied with the explanation that
The Epic of Beowulf Order Overpowers Chaos - 986 Words
Order Overpowers Chaos In the epic poem Beowulf, the warrior hero Beowulf chooses to confront the tyrannical monster Grendel in his own domain, the hijacked mead hall of Heorot. A battle of brute strength ensues, in which Grendel, unable to escape his opponentââ¬â¢s awesome armgrip, rips away from his own arm and flees, dying soon after from bloodloss. Beowulfââ¬â¢s victory, though relatively early in the story, is a pivotal moment that signifies the defeat of discord and the return of civilization. Due to the stark differences in their appearances, lineages, and tactics of warfare, Grendel and Beowulf in battle symbolize the recurring conflict between chaos and order. When it comes to physical form, Grendelââ¬â¢s wild nature is demonstrated byâ⬠¦show more contentâ⬠¦By choosing to ambush his enemies in their moments of vulnerability, Grendel highlights his own lack of ethical standards, as well as his inner cowardice, both shameful traits for a warrior to possess. His tactics of constant war and ignorance with respect to war atonement also feature his savage essence, making him the embodiment of lawlessness. In reference to his opponent, Beowulf states that ââ¬Å"ââ¬ËHe has no idea of the arts of war, of shield or sword-play, although he does possess a wild strength. No weapons, therefore, for either this night: unarmed he shall face me if face me he dares. And may the Divine Lord in His wisdom grant the glory of victory to whichever side He sees fitââ¬â¢Ã¢â¬ (681-687). His decision to battle Grendel without arms exemplifies both his sense of honor in warfare as well as his courage; on a different note, it is also indicative of his intelligence, as none of the other warriors were aware that Grendelââ¬â¢s hide was impervious to weapons. Additionally, Beowulf accepts that the fate of the brawl will ultimately be chosen by God, demonstrating his moral values. As a result, Grendel represents disorder through his cowardly war strategies and his unethical values; Beowulf, on the other hand, symbolizes organized society due to his courtesy in war as well as his valor. By virtue of their
Discipline Its Members Differently Scrutiny ââ¬Myassignmenthelp.Com
Question: Discuss About The Discipline Its Members Differently Scrutiny? Answer: Introducation A companys code of ethics and professional behaviour include the principles every staff member is expected to follow. Such principles are aimed at guiding the decision-making and behaviour at the workplace. Typically, such codes considerably impact workplace practices, as the employees will comply with these principles while working, however, the accounting of impact a code has, is based on how the company uses it. This is because, without strict execution by the business, the employees may not even be aware of the ethics code in the company. Hence, it becomes the responsibility of people in authoritative positions, like a manager, to lead by example so that their subordinates can learn from them and inculcate ethics in their work (Baker Comer, 2011). In the present report, a financial accountant working at a managerial level has been interviewed face-to-face to understand how the code of ethics impact their work life and attitude toward work. This financial accountant is employed w ith a private firm. Besides this, research has also been conducted on a professional accounting body to comprehend the issues that arise from it and how it polices its codes. Series Of Interview Questions As the goal of the present report is to investigate how professional behaviour and ethics impact individuals in their real work life, hence below mentioned interview questions have been formed: Q1. Does your company have a well-documented code of ethical conduct and professional behaviour? Q2. If your answer to the above question is Yes, then what is your awareness level regarding concerned policies and procedures? Q3. Does your company require ethics training? Q4. Are there adequate procedures in place to report an unethical behaviour? Q5. Is ethical behaviour a norm in your company? Q6. If yes, how does it impact your working attitude and professional behaviour? Q7. Is unethical behaviour penalized in your company? What are the implications of breaching the companys codes? Q8. Does the presence of a penalizing system impact how you approach ethics at the workplace? Q9. Is ethical conduct rewarded in the company? Q10. Do the senior managers of the company display high ethical standards? Q11. What is the amount of pressure you feel in your company to get involved in what is deemed as unethical behaviour? Conducting The Interview A1. The company has a properly documented and communicated code of ethics in place. This Code outlines the basic ethical dos and doesn't and it also outlines what a member should do when faced with an ethical dilemma. There are several courses of action; one is required to take as per the Code when faced with some ethical issue. Though this does not provide a complete solution to a problem, it definitely guides in decision-making. A2. My personal awareness level with the companys Code of Conduct policy is very high. I am totally aware of what is expected out of me in terms of my professional conduct and behaviour. Apart from me, I strongly believe that my colleagues and subordinates are also aware of the companys policies because it reflects in their workplace behaviour. Moreover, our organization ensures that every member is introduced with the Code at the time of Induction. A3. Ethics training is given time-to-time because accounting ethics education is seen by our management as a promising remedy for addressing the ethical crisis facing our profession. Despite having a full-proof code of conduct, we also face ethical issues time and again and hence provision of ethics training is imperative. A4. Yes, there are clearly defined procedures for reporting any unethical or illegal behaviour observed in the company. There are whistleblower resources which an employee can use to bring to notice any such act. The identity of the whistleblower is completely confidential, and hence people do not have a second thought about making waves regarding any such unprofessional conduct. In fact, our organization has set up an Office of Ethics and Compliance for overseeing these matters. Hence, employees are always encouraged to report their concerns. A5. I would not say it is 100% a norm, but the majority of us try to embody ethics in our workplace behaviour. Most of the managers try to lead by example, and their subordinates try to follow the lead. However, we have not been immune to any unethical or unlawful act. There have been instances when a few people place their self-interests above the professional requirements. They get induced by gifts, self-interest, self-review or familiarity to the client. A6. Personally, I always stick to ethical norms and rules of professional conduct at work. I stay away from any such thing that can hamper my objectivity and integrity. Moreover, being on a managerial level, I have to set an example for my subordinates. I work with professional competence and due care, always defend the confidentiality of information at hand and comply with applicable rules to avoid doing anything which may discredit my position and profession. A7. Yes, ethical behaviour is definitely penalized at our company. The case is first overseen by the Office of Ethics and Compliance. The people there look at the severity of the misconduct and then decide a suitable punishment. If the breach is regular, then the employee is given a warning and his work is monitored for a long time. If the violation is severe, the Office takes the case to a review panel in the management, or an independent review panel if the management is at fault. The maximum punishment ranges from suspension to expulsion. A8. Although I am naturally guided to work ethically, the presence of a penalty system definitely helps me stay away from even the thought committing a wrongful act. A9. There is a proper mechanism for rewarding people who report unethical misconduct because the information of the whistleblower is kept confidential and hence no one can know reported the issue. However, that individual is definitely appreciated by the management, and this thing is considered during his/her performance evaluation. So, it is not completely the case that there is no motivation behind reporting unprofessional behaviour. A10. To the extent I know, most of the senior people in my company practice and preach ethical and professional conduct. The managers are very cautious about their position in the company and do not want to disparage it. A11. I definitely feel the pressure to not engage in any unethical activity because the people around me are also acting in moral ways plus there is always the fear of negative implications associated with the violation. Ethics issues and codes to police them All through 2001 and 2002, financial scandals in Australia and the USA exhibited how the efficacy of the financial market is underpinned by the assumptions of ethical behaviour and trust of corporate managers. The collapse of firms like OneTel and HIH Insurance in Australia, and Global Crossing, Enron and WorldCom in the US has resulted in a loss of trust in the system of financial accountability and reporting by the investing parties. The CPA Australia was researched to identify the ethical issues facing the accounting profession and how it polices its codes (BPP Learning Media, 2016). In discharging their professional duties, members of the body, i.e. the CPAs are expected to comply with auditing and accounting standards outlined in the AASB respectively. They are also obligated to conform to tax rules promulgated by regulatory and government bodies. Like in other professions, some accountants face ethical dilemmas. Most cases of violations could be categorized as either regular ethical dilemmas which are simple to resolve or as complicated cases who resolutions are difficult to achieve (CPA Australia Staff, 2013). These ethical dilemmas include payroll confidentiality, conflict of interest, fraudulent or illegal activities, pressure from the top to inflate earnings, and customers requesting manipulation of financial records to name a few. Compliance with the basic principles and code of ethics laid down by the Accounting Professional and Ethical Standards Board (APESB) might be potentially threatened by a wide spectrum of circumstances (Leung, Coram Cooper, 2012 ). Several threats belong to the below-mentioned categories: Self-review E.g. discovering considerable error while re-evaluating work of professional accountant; reporting operation of financial systems after being part of their design and/or execution; prepared the initial data utilized for generating records which pertain to the engagement (Marley Pedersen, 2015). Self-interest E.g. monetary interest in a client or having joint monetary interest with a client; contingent fee pertaining to an assurance engagement; having close ties with the client, likely future employment with the client (De Cremer et al., 2011). Familiarity E.g. an engagement team member having immediate family or close relations with client officer or employee, who can exert significant and direct influence on the subject matter; accepting preferential treatment or gifts from client, unless the gift value is evidently immaterial, long-term connection of senior people with assurance client (Shafer, 2013). Advocacy E.g. promoting shares in a listed company when the company is a client; serving as an advocate on the part of an assurance customer in disputes or litigation with third parties (Bazley, Hancock Robinson, 2014). Intimidation - E.g. being coerced with litigation, replacement or dismissal pertaining to client engagement; being forced to decrease the amount of work wrongly to mitigate fees (Cunningham et al., 2014). Exhibit 3 emphasizes the different violations done by practising CPAs. As identified by Tidrick, there were 327 cases where the institute penalized members between 1980 and 1990. Of these: 41 pertained to domain of technical standards 37 concerned failure to cooperate with an inquiry or abide by its requisites 28 related to acts discreditable (CPA Australia Staff, 2013) 21 pertained to breach of general 7 were independence breach 170 ethics cases were identified from Jan 1994 to December 1995 in 32 states in the country by Badawi and Rude who surveyed the bodys CPA letters during that period. The most often breached rules were: Rule 202 Conforming to standards Rule 203 Accounting Principles Rule 501 Acts Discreditable (BPP Learning Media, 2016) Rule 201 A Due Professional Care Rule 201 B Due Professional Care Of these 170 cases, 38 involved crime and criminal-related convictions, spanning from making incorrect claims to a federal agency to mail fraud to conspiracy and bank fraud. Rest of the cases involved everything from hiding assets, impediment of justice, money laundering, bribery and theft, and even murder (Trevino Nelson, 2016). APESB, is an autonomous body which was set up in 2006 by CPA Australia and Chartered Accountants in Australia and New Zealand, to reorganize its Rules of Conduct and set up the APES 110 Code of Ethics for Professional Accountants (Code) in 2006. This is the code that members of this professional body know and follow now. Exhibit 2 states the contents of the Code which has two segments. The first one titled Principles has six articles concerning the basic norms of ideal conduct, widely highlighting the responsibility of accounting profession to the clients, public and other practitioners (Bennie Mladenovic, 2015). This Code is binding on every practising as well as non-practising CPA who is a member of the Institute. They should conform to the majority, but not all, of the norms mentioned in the conduct in every type of engagement or be ready for disciplinary actions. Penalties for violation Besides entering a Joint Ethics Enforcement Program, the CPA Australia, as well as several state CPA societies, have an ethics committee for hearing complaints. Both these societies can also act autonomously on a case or can consent to taking the case to CPA Australia trial board panel. This panel has the authority to: a) acquit the member; b) admonish the member; c) suspend the membership for two years; and d) expel the member (Van Akkeren Tarr, 2014). The CPA Australia bylaws (not the Code) rule automatic expulsion of members who have not file tax returns, committed a crime or assisted in the preparation of fraudulent and false tax returns. CPA Australia penalties for ethical misconduct and wrongdoing range in severity. In several cases, the panel suspends or reprimands a CPA, obligating the member to finish a definite number of hours of continued professional education. The objective is to help the member acquire a suitable degree of professional awareness and competence (Bampton Cowton, 2013). Though aimed at a positive resolution, the CPE demands are same as serving time. People who do not meet these CPE conditions are made responsible for acts discreditable to the professions and debarred as second-time offenders. State accountancy boards also have their individual norms of conduct and panels for enforcing them. These boards can reprimand a member, but, they can also revoke or suspend the license to practice. This is a very severe penalty because the punished individual will no longer be able to use the title CPA and hence will not be able to sign audit reports. On the other end, when the CPA Australia expels a CPA, it does not prevent him/her from continue practising accounting (Abbott, 2014). However, the body can suspend or expel the membership, and the person should eliminate any mention of his/her connection with the CPA Australia or the states CPA society from their website, letterheads and other materials used in the office. CPAs whose violation of ethics need some kind of corrective measures might also be subject to more monitoring by the body. For instance, the CPA may have to recruit an unaffiliated accounting company to audit the formers work, like financial statements he made for a customer. Such monitoring might go on a frequent basis for a long-time period (Henderson et al., 2015). ; Differences And Similarities In Expectations While there are some differences in the way professional bodies and individuals working in accounting profession adhere to codes, there are some similarities as well. It is believed that supported by a robust ethical culture, every accountant could be immensely effective in playing his/her key role drawing on both their comprehension and training of professional ethics, plus their abilities in auditing, assessing and acting on management information to help their companies and clients in achieving long-run sustainability. While some accountants may get induced to go the unethical way, professional bodies are always very strict as far as their rules are concerned (Cameron O'Leary, 2015). Compliance with these rules is their top-most agenda, and they have stringent measures in place to police any wrongful behaviour. On the other hand, some accounting professionals may not keep their interests first before that of their profession and hence not follow the ethical path. It could be alluring to lie low and not respond as required when faced with an ethical issue. However, for accountants with high integrity, they owe it to their profession, career and community to react to breaches they may find rather than being complicit in illegal activities (Knechel, Salterio, 2016). Barriers to proper adherence to codes of professional conduct could be a) the organization does not have a well-documented and communicated code of standards and ethics; b) if there is a code of ethics, it is not advocated by the leaders; c) the individual does not understand the code of ethics and has ethical dilemmas; and/or d) despite awareness of code of ethics, the person chooses to give priority to self-interest (Muzio et al., 2016). Reflection Thinking about my career in the accounting industry, I have come to realize that as an Accountant, I will be handling a broad spectrum of sensitive and privileged data in my routine tasks. Moreover, because I will be working with numbers which may have implications on stock prices and bonuses, I might also be faced with ethical issues. However, I need to make sure that I never let such dilemmas get to me and I always follow the path of ethics. This is because, if during the very beginning of my career, I indulge in fraudulent activities or get induced, I may face serious repercussions like being suspended or even expelled (Sheehan Schmidt, 2015). In order to always perform in the correct interests, if ever I am faced with a dilemma or issue, I will first identify whether it is regulated by policy or law. For this, I would look up the Code established by the APESB plus the policies and procedures book of my employer. These will help me if I am not certain about the ethics of a case I am confronting. Secondly, I would assume an outsiders view, i.e. when I was a student, what I learnt about accounting ethics. Separating the issue from the professional and personal feelings will help me view the issue in a different light (Half, 2017). I will also think about the stakeholders, people or companies that will be impacted by the issue or by my decision to take or not take a certain action. Lastly, if I am required to report an illegal or unethical conduct of my employer or colleague, I would seek legal counsel either from an autonomous firm or in-house or will resort to the whistleblowing resources of my company. Though an in-house protocol may not provide a sure-shot solution, but it will certainly direct my decision making (Baada-Hirche Garmilis, 2016). Conclusion Accounting offers vital and valuable services to both private and public sectors essentially to everyone who utilizes information. These services are normally discharged by honourable, qualified professional with a robust sense of public duty. Nonetheless, similar to other professions, there are unethical professionals whose behaviour must not belittle the whole profession (Mescall, Phillips Schmidt, 2017). For regulating such critical profession and assure its integrity, people licensed to practice accounting are subject to rules and laws of the professional bodies like CPA Australia and State Boards of Accountancy. Such boards are government bodies comprising of non-CPA and CPA officeholders. CPAs who work for private companies are also subjected to the code of ethics of these groups. Although there is not sufficient literature on this matter, violations of accounting codes are being looked into, judged and being exposed publicly. The penalties for violations range from suspensio n to expulsion (Shafer, Simmons Yip, 2016). References Abbott, A. (2014).The system of professions: An essay on the division of expert labor. University of Chicago Press. Baada-Hirche, L., Garmilis, G. (2016). Accounting Professionals Ethical Judgment and the Institutional Disciplinary Context: A FrenchUS Comparison.Journal of Business Ethics,139(4), 639-659. Baker, S. D., Comer, D. R. (2011) Business ethics everywhere: An experiential exercise to develop students ability to identify and respond to ethical issues in business. Journal of Management Education, 36, 95-125. Bampton, R., Cowton, C. J. (2013). Taking stock of accounting ethics scholarship: A review of the journal literature.Journal of Business Ethics,114(3), 549-563. Bazley, M., Hancock, P. Robinson, P. (2014) Contemporary Accounting PDF. Cengage Learning. Bennie, N. Mladenovic, R. (2015) Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students Ethical Sensitivity and Judgment. Journal of Business Ethics, 127(1), 189-203. BPP Learning Media. (2016) CPA Australia Ethics and Governance: Passcards. BPP Learning Media. Cameron, R. A., O'Leary, C. (2015). Improving ethical attitudes or simply teaching ethical codes? The reality of accounting ethics education.Accounting Education,24(4), 275-290. CPA Australia Staff. (2013) Auditing, Assurance and Ethics Handbook. Pearson Australia. Cunningham, B., Nikolai, L., Bazley, J., Kavanagh, M., Slaughter, G. Simmons, S. (2014) Accounting: Information for Business Decisions. Cengage Learning. De Cremer, D. D., Dick, R. V., Tenbrunsel, A., Pillutla, M., Murnighan, J. K. (2011) Understanding ethical behavior and decision making in management: A behavioral business ethics approach. British Journal of Management, 22. Half, R. (2017) Ethical Issues in Accounting: 4 Pieces of Advice. [Online]. Available through: https://www.roberthalf.com/blog/salaries-and-skills/ethical-issues-in-accounting-4-pieces-of-advice . [Accessed on 26 September 2017]. Henderson, S., Peirson, G., Herbohn, K., Howieson, B. (2015).Issues in financial accounting. Pearson Higher Education AU. Knechel, W. R., Salterio, S. E. (2016).Auditing: Assurance and risk. Taylor Francis. Leung, P., Coram, P. Cooper, B. (2012) Modern Auditing and Assurance Services, Google eBook. John Wiley Sons. Marley, S. Pedersen, J. (2015) Accounting for Business: An Introduction. Pearson Higher Education. Mescall, D., Phillips, F., Schmidt, R. N. (2017). Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?Journal of Business Ethics,142(2), 285-309. Muzio, D., Faulconbridge, J. R., Gabbioneta, C., Greenwood, R. (2016). Bad barrels and bad cellars: a boundaries perspective on professional misconduct. Shafer, W. (2013) Ethical Climate, Social Responsibility, and Earnings Management. Journal of Business Ethics, 126(1), 43-60. Shafer, W. E., Simmons, R. S., Yip, R. W. (2016). Social responsibility, professional commitment and tax fraud.Accounting, Auditing Accountability Journal,29(1), 111-134. Sheehan, N. T., Schmidt, J. A. (2015). Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values.Journal of Accounting Education,33(3), 183-197. Trevino, L. Nelson, K. (2016) Managing Business Ethics: Straight Talk about How to Do It Right. John Wiley Sons. Van Akkeren, J., Tarr, J. A. (2014). Regulation, compliance and the Australian forensic accounting profession.Journal of Forensic and Investigative Accounting,6(3), 1-26.
Tuesday, May 5, 2020
Technology and Innovation for Developments
Question: Discuss about the Technology and Innovation for Developments. Answer: Virtual Reality Device Developments The recent innovation in the technological world that has taken the world by storm is the Virtual Technology, also otherwise known as VR technology. The very reason why VR technology has emerged to be such a huge success is that it enables the users to enjoy realistic images, sounds and other kind of sensation with the help of special software. The greatest benefit of virtual reality technology, is that it is able to expand itself to a variety of spheres, and its application is no longer confined to the video games and cell phone industry, but has succeeded in exercising remarkable impact on the healthcare industry as well. Combining a Passive Robotic Device, Virtual Reality and High Resolution EEG for Post-Stroke Neuro-Motor Rehabilitation At present, critical diseases such as stroke can also be treated much effectively with the help of the VR technology. The VR technology has gained huge recognition in the medical field as well. It is gaining much popularity among the people over the issue of stroke rehabilitation. In case a patient has suffered from stroke, a combination of VR therapy along with physical therapy can complete cure the patient of the paralyzed condition. The VR therapy has been employed in restoring mobility to the patients. It is to be noted that the VR technology has not only succeeded in offering physical benefits, but also psychological as well as cognitive benefits to the employees. Ready Headset Go: Virtual reality Devices The newly introduced VR technology has already started revolutionizing the world of entertainment and hence its application has been effectively used for the manufacture of the VR headsets. These mobile gadgets or music systems are equipped with as many as 70 sensors that enables the user to use 360 degree head tracking systems, that helps the user enjoy the benefits of virtual technology without suffering from any sort of motion sickness. Standalone virtual reality devices to extend opportunity beyond mobile and tethered VR. 2016.Internet Business News. Standalone Virtual Reality Devices to Extend Opportunity beyond Mobile ad Tethered VR The employment of computer graphics enables the users to enjoy the three-dimensional graphics without facing any sort of border or constraint. The history of the concept of virtual reality dates back to the years of 1960-62, when a man named Morton Heilig first created a multi-sensory stimulator. However, from 1990 onwards, there were innovative developments in the field of VR technology, with the wider application of 3D graphics, and real-time interactive graphics. Quantifying the Ability of Individuals with Macular Disease to See and Read Content on Virtual and Augmented Reality Devices The very reason as to why the VR technology has become such a huge craze among the people, is that it lets the consumers navigate as well as view a three-dimensional world, in real time, and virtual reality being a clone of the physical reality has gained popularity among the masses. Evaluation of Practical Exercises Using an Intravenous Simulator Incorporating Virtual Reality and Haptics Device Technologies Cyberpresece and Telepresence are the two most important features of the VR technology. The term Cyberpresence implies the feeling of experiencing reality about a particular situation, when the thing is remotely located from the observer. As a result of the sensory feedback, received by the user, he feels a sense of actual presence of an object located near him, although it is located far away from him. On the other hand, cyberspace is related more to the world of entertainment and World Wide Web. An Appeal for Heritage Interpretation and Accessibility. Immersive and Interactive Virtual Reality Tours for Mobile Devices The application of the VR technology has aroused immense interest among the public, I the 21s century. The application of the VR technology in a variety of gadgets enables the user enjoy an intuitive way of human-gadget interaction. Recent Advancements in Medical Simulation: Patient-specific Virtual Reality Simulation The scope of application of the VR technology is absolutely immense in the field of medical science. Not only does the VR technology help in curing incurable diseases, but it also helps and enables the medical students and the clinicians understand important principles of basic anatomy. An Overview of Aaugmented and Virtual Reality Applications in Radiotherapy and Future Developments Enabled by Modern Tablet Devices The VR technology is applied for the purpose of training the medical students, with complex modes of treatment, such as laparoscopic procedures. The benefit of using the VR technology for training the medical students in acquiring the surgical skills, cannot be overemphasized. Limitations of Haptic Feedback Devices on Construct Validity of the LapSim Virtual Reality Simulator Despite the undeniable contribution of the VR technology, the major limitation in the use of the technology is the high price at which the new technology is available. It is too much expensive, and a headset that uses VR technology, costs around $ 599. Mapping Virtual and Physical Reality The set up of a VR software is quite time consuming, and troublesome. This is one of the major disadvantages of the software. Besides, it should be remembered that even during the set up of the software, no off-shelf solutions are available. The VR technology is still found to offer an unpleasant and uncomfortable experience to the users. Exploring Virtual Reality Technology and the Oculus Rift for the Examination of Digital Pathology Slides One of the major benefits of the VR technology that can largely help the society, is its contribution to the medical science and healthcare services. The application of the VR technology through the simulation in the anesthesia has brought an innovative change in the field of medical education. I believe that the virtual technology has brought a revolutionary change, and despite its high price, it has been able to offer an immersive experience to the users. The very craze it has succeeded in creating among the masses, is proved by the fact that it has been able to successfully expand itself to a variety of areas, such as music, media, education, as well as healthcare service. However, I think that the contribution is maximum in the sphere of entertainment. Reference List: Bautista, Guillermo Duclos, and Javier Cousillas Ripoll. 2013. An appeal for heritage interpretation and accessibility. immersive and interactive virtual reality tours for mobile devices.Virtual Archaeology Review4 (9): 148-53. Cosentino, F., N. W. John, and J. Vaarkamp. 2014. An overview of augmented and virtual reality applications in radiotherapy and future developments enabled by modern tablet devices.Journal of Radiotherapy in Practice13 (3): 350-64. Farahani, Navid, Robert Post, Jon Duboy, Ishtiaque Ahmed, Brian Kolowitz, Teppituk Krinchai, Sara Monaco, Jeffrey Fine, Douglas Hartman, and Liron Pantanowitz. 2016. Exploring virtual reality technology and the oculus rift for the examination of digital pathology slides.Journal of Pathology Informatics7 (1): 22-. Jung, Eun-Young, Dong Kyun Park, Young Ho Lee, Hyun Sook Jo, Yong Su Lim, and Rae Woong Park. 2012. Evaluation of practical exercises using an intravenous simulator incorporating virtual reality and haptics device technologies.Nurse Education Today32 (4): 458-63. Moshtael, Howard, Lanxing Fu, Ian Underwood, and Baljean Dhillon. 2015. Paper no S8.2: Quantifying the ability of individuals with macular disease to see and read content on virtual and augmented reality devices.SID Symposium Digest of Technical Papers46 (S1): 34-. Patel, Jay. 2015. Virtual reality device developments.XRDS: Crossroads, the ACM Magazine for Students22 (1): 13 Ready, headset, go; virtual-reality devices. 2015.The Economist417 (8965): 64. Standalone virtual reality devices to extend opportunity beyond mobile and tethered VR. 2016.Internet Business News Steinisch, M., M. G. Tana, B. Guarnieri, G. Cerroni, A. Serio, S. Buzzelli, and S. Comani. 2013. Combining a passive robotic device, virtual reality and high-resolution EEG for post-stroke neuro-motor rehabilitation.Neurophysiologie Clinique/Clinical Neurophysiology43 (1): 76. Sun, Qi, Li-Yi Wei, and Arie Kaufman. 2016. Mapping virtual and physical reality.ACM Transactions on Graphics (TOG)35 (4): 1-12. Vpenstad, Cecilie, Erlend Fagertun Hofstad, Lars Eirik B, Magdalena Karolina Chmarra, Esther Kuhry, Gjermund Johnsen, Ronald Mrvik, and Thomas Lang. 2013. Limitations of haptic feedback devices on construct validity of the LapSim virtual reality simulator.Surgical Endoscopy27 (4): 1386-96. Willaert, Willem I. M., Rajesh Aggarwal, Isabelle Van Herzeele, Nicholas J. Cheshire, and Frank E. Vermassen. 2012. Recent advancements in medical simulation: Patient-specific virtual reality simulation.World Journal of Surgery36 (7): 1703-12.
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