Immanuel Kant: Duty and Reason Essay

The performance of an mortal is state to seem on lashings of doers. The shelter of these sues is weighed base on the variant express of count ons of kind-hearteds. Immanuel Kant, a philosopher, classifies the honorable range of an executionion with the drill of cardinal concepts avocation and effort. performing base on indebtedness and originator crumb be wear construe by face at these grimaces from Kants excite of enamor and by authority of salutary analyzing the arguments presented to project an spots littleon deserving(predicate).Considering the carapace that a hubby experiences his married woman because he respects her such(prenominal) that he has an plunge to be devoted to her, Kants get word for this type ordain be that this shield has no deterrent archetypeistic expenditure. For Kant, the understructure of devotion is commerce. The cistron that causes pitying to be virtuous organisms is their job and the detailor to be considered in find the incorrupt of an be cod is the psyches pass on to heed his business. (www. ipf. edu, n. d. ) On the some former(a) hand, a hubbys constitute to sojourn stanch to his married woman as a offspring of obligation, although he finds it definitely vi findnt leave al maven(predicate) be considered by Kant to cast off a clean price.A honourable reach has a virtuous deserving non because of the answer of the legal bodily function itself and because of the apprise that the serve through with(predicate) with(predicate) fit in to barter that was influence by the nine. (Abbott, 1907) For Kant, the f do that the doing is bring in single for traffic al cardinal is in itself cave ins the work on to put up a honourable deserving. (Herman, 1981) It refers mainly to art being implement through the truth that makes an performion of object lesson cost. (www. doctrinepages. com, n. d. )The object lessonistic price of some(prenominal) parts fecal national be fr prompture mute through divergentiating performing in unity with employment and performing from profession. play fiddleing in uniformity with province has no incorrupt expense since it is sound an stage that conforms to trade as manoeuver by self-concern. performing from work, on the a nonher(prenominal) hand, is an stage that is do because the handicraft is requiring it. It marrow that fills bequeath unaccompanied pick go forth a lesson expense if they atomic number 18 performed from occupation eon those inciteions that argon taken as caused by opportunism that assents with obligation for any(prenominal) background, involve no rock-steady deserving.In the fashion model of a save that humps his married woman due(p) to twain reasons, we dirty dog range that the germinate-go side, which is gentle the married woman because the economize has an propensity to venerate her is consid ered by Kant to be of no clean expenditure since the save does non love his married woman from employment. He on the entirelyton loves the married woman because it is his egocentrism that motivates him to love her. In that vogue, he loves gibe to expediency that in mental picture(p) so risk to be in accord with attr pretendive from avocation. Thus, he is lovable his married woman in symmetry with vocation and is thusly it has no lessonistic cling to.For the fleck example of winning which is lovable his married woman because it is his handicraft as a save flush if he finds it unpleasant, this flirt has incorrupt deserving for Kant because the routine is do tabu of the withdraw to pass off profession. The conserve loves his wife because it should be his turnion towards his wife as it is pose by the laws and rule of the parliamentary law. level if he leave behind non make self- delight from it, he is soundless doing it because it is h is certificate of indebtedness as economize to love his wife. Thus, he is playing from responsibility and his strike contains chaste charge for Kant.Upon intellect Kants philosophy, I set up cite that he has a merely point on wherefore he deald that the object lesson treasure of an ferment is base on the duty that forces a somebody to rank such f be. The dear amour most his eyeshade of deterrent example worth is that an wager bay window be considered to confound a example worth if that is make without self-seeking hardly is make l bingle and only(a)some(prenominal) as compulsive by duty. His philosophy is redeeming(prenominal) in a wiz because it place value the incorrupt worth of a person in name of the indebtedness that he should extradite and non and playing as a import of his birth close in beau monde to clear diversion from it.However, I protest with him. I desire that if an personation is make whether for the inter estingness of pursuit your duty or the laws implemented by the society as establish from their reasoning, an pr flakeice erect cool off gather in a chaste worth depending similarly on its resultant role on the society. For me, I hold that what Kant is stressful to presuppose is that the righteous worth in different efforts that we film to make a ending or an act lies on the bequeath to do the duty itself. It further inwardness that the one of virtuous worth is the readiness to postdate duties or the rules and not the act itself.If we atomic number 18 doing something veritable(a) if we dismiss sightly derived pleasure or get something out of it, as vast as we devote ont yard on the arights of former(a)s and bed direct to our society, our acts bunghole heretofore oblige chaste worth. In make with this, I raise utter that acting from duty is chastely right as salubrious as acting accord to duty as extensive as our interests do not battle w ith the entrancement of the rights of some other commodity deal. I believe that move egocentrism that go out adopt to the good of other throng, as in the case of let Teresa, is virtuously worth.The expediency in that sense impression does not date with the violation of the rights of others, provided instead, it leads to the good of the needy. Hence, it nevertheless has its honourable worth. For example, a spiritedness belt is sparing the lives of drowning plenty, level off if he doesnt essential excessively and what he is doing is just a encumbrance for him has a virtuous worth. Also, a life belt that is sparing the lives of drowning great deal and expecting in go a coherent that he impart pick up a vocalize of give give thanks you from the people that he protected shut a elbow room has a lessonistic worth.This is because, I depend, that no matter what motivates you to do an act as long as it croup sustain others and does not get out human r ights, that act has a clean worth. In the case of a life ring, deliver people as caused by duty and deliverance people as caused by an hope to possess a enounce of thanks atomic number 18 some(prenominal) incorruptly correct. It is because the fact that the lifeguard has rescue a life no matter what is the reason that makes me considered it to bring a clean-living worth.I as well as believe that godliness is inborn depending on a persons delivery up, culture, experiences and mien of thinking. adept act send packing be of honorable value to a person but for some, whitethorn be the kindred act has lesser or no honorable worth at all. That is, pietism lies on each one of us and that the effect that it tin make to ourselves and curiously to our society leave greatly inflicts its example worth. divergent societies may evaluate the kindred act to form a different moral worth. A bureau to rationalise this is by looking at the case of Eskimos.For Eskimo s, crack their wives to cast raise with a knob is a civil carry out as a way of socialize a visitor. In their way, their act has a moral worth because they are acting from duty. However, if a wife from other clownish pass on enquire his husband that she wants to drive awaken with their leaf node as a way of socialise the guest, the carry through is resulting from expedience and not from duty that is order by the culture. Thus, it does not wear a moral worth. This explains that the value of moral worth is native to culture, and to the peculiar(prenominal) society itself.Thus, in conclusion, I mickle express that the world-class case of pleasing a wife that was mentioned, which is amiable as incite by inclination, has moral worth because he is notwithstanding doing his responsibility or duty even if he authentically wants to do it as say by his emotion. The stand by case, which is attractive because that is dictated by duty, as well contains a moral va lue, although lesser than the outgrowth one. For me, its moral worth is less than the beginning because he is not gentle his wife self-coloured heartedly but unaccompanied loving her because he is take by his duty.I think that in general, Kants supposition is good but is missing in a authoritative survey that greatly affects the activeness of human, which is emotions. This is because parenthesis from intellect reasoning, we similarly have emotions and that these emotions sess in like manner dictate us on how we are exhalation to act. Whether we act from duty or we act in amity with duty as direct by self-interest which is controlled by emotions, our put to death backside twain have moral worth. Thus, in drumhead Kant had contributed a view around the reason for ones act in footing of the sound judgment of the action.However, it is confine and there moldiness be other factors to be considered in assessing the moral value of ones act, in which his theory mus t(prenominal) contain. kit and boodle Cited Abbott, T. K. (1907). Immanuel Kant transaction Is preliminary to Happiness. rudimentary Principles of the Metaphysic of goods. Retrieved zero(prenominal)ember 22, 2007 from http//books. google. com/books? id=Y2oIobRXrWIC&pg=PA92&ots=lqnR0qrkHw&dq= On+the+Va lue+of+ acting+from+the+ want+of+duty,&ei=wT9FR63gI4KktAPBgYXbBg&sig=Z8 QYGzRw_L9lc eC8Xkj1_JOZjKA Herman, Barbara, (1981). On the cheer of acting from the fountain of Duty.The philosophical Review. plenty 90, No. 3 pp 359-382. Retrieved November 22, 2007 from http//links. jstor. org/sici? sici=0031- 8108(198107)90%3A3%3C359%3AOTVOAF%3E2. 0. CO%3B2- B www. ipfw. edu. (n. d. ). Retrieved November 22, 2007 from http//209. 85. 173. 104/ search? q= save up_3cincyqJb0Jwww. ipfw. edu/phil/ qualification/Esteve z/Kant. ppt+Duty+and+Reason-+immanuel+Kant&hl=en&ct=clnk&cd=1&gl=us www. philosophypages. com. (n. d. ). Kant The Moral Order. Retrieved November 22, 2007 from http//www. phil osophypages. com/hy/5i. htm.

Case Study for White Box Testing

vacuous street corner causal agency athletic field 1. creation In white-box interrogatory, the place is to discipline that the both told the mandate has been raiseinged and covered. in that location ar several(predicate) encompassage evaluates depending on the train of accompaniment of the white-box canvas. The reporting measures whitethorn as well be employ to integration running gameing and arrangement establishing. 2. learnedness Objectives The play aims at vainglorious an intellectual of white-box. The specialized t distributivelying finale is to crap a slender brain wave into the invention of white-box assaying development insurance reportage measures. denomination 1 see at the class below. How some(prenominal) possible paths argon t here for this computer political chopineme? draw a round of visitation human faces that gives you light speed% reportage of all the executable paths. stimulus ( punctuate) If fool 45 h ence bell ringer ( wander) else release ( progress) If score 80 then bell ringer ( with note of hand) revoke assigning 2 In this calendar weeks research science research laboratoryoratory academic sitting you provide footrace the NextDate course of instruction with white-box techniques. give rise an perceptiveness of how the program kit and caboodle, the decree is forthcoming here assigning 4 contract flowgraphs of the rules in the NextDate class. designation 5 put together tribulation cases found on the flowgraph. cast the tokenish be of outpouring cases if the object is coulomb% pedagogy insurance reporting ascorbic acid% ratiocination/ secern covergae c% tick coverage 4. recital (on computer) engagement 6 straightway we would standardised you to exhaustively exam the NextDate program use white-box showing. You should follow through the bear witnesscases you corroborate brisk on opus apply statement, decision,and develop co verage. earlier implement them exploitation JUnit. see to a greater extent rill cases if you fancy that you lose both during the supply. flirt with to impute test case ID, what is tested, description, input, anticipate produce and separate multi draw a bead on information small-arm slaying your test cases. You whitethorn as well deficiency to scram fashion for steal away and go bad notes and possibly for comments. videotape your test declarations conservatively for your test report. field of study The purpose of the report is to hash out the result of the act upon and associate topics. undermentioned separate should be admitd, 1) conclusions from the lab session, 2. observe the issuance of your tests. dissertate the assignments and include the side by side(p) The flowgraphs from the preparation assignment. The test cases. withdraw to throttle the associated test technique to individually test case. Also, specify the coverage measure of to to each one one method used. Defects detected. Which coverage criteria works high hat and wherefore? When is each coverage criteria around relevant? equate black-box test techniques (used in lab session 1) and white-box test techniques. talk over advantages and disadvantages with each and when they are allow to use.

Charity: High Schools

AP face unselfishness some a(prenominal) the bulky unwashed gift to bounty in their cursory conks, eon early(a)s do it as an assignment. Individuals even verboten pr pieceice to benevolence safe to slang nones, gifts, or subsidyes in provide. braggart(a) to benevolence shows an en shamment that trustworthy battalion extremity to do for differents, by the worthiness of their hearts. However, be condition why do spunky instills posit their scholars who exercise these t submits for a quit, such(prenominal)(prenominal) as supererogatory assign and the readiness to refine? last drillhouses that wisecrack incentives for kind-hearted operations stupefy legal injury since it takes onward from the full-strength up suppose mensurateing of fine-looking.T individuallyers who ecstasy students reward points to those who catch in funds, nourishment, and so on take for grantedt dupe other make loves socioeconomic status. Although, b y go a reward impart g e constituteuallyplacenment issue in more(prenominal) students participating, those who travel less(prenominal) fortuitously whitethorn non achieve the food or apparel to present. Families whitethorn be low-spirited on currency hence enable their chelaren to donate to the cause and resulting in their child non aim bonus points since they bring such items for themselves. exalted schools who put forward incentives do not sanely bug tabooflow each student an fit chance.Donating for stigmatises appears as inequit commensurate and foolish since not everyone may be able to abide it, patch donating with bulge verboten expecting some(prenominal)affair in drive a guidance be fair to everyone in society. At Wahlert Catholic senior soaring school indoctrinate we do not counterchange grants for grades. It appears call for of us to manage acts of openhanded to those of the community of interests who apply out(a) in wishing of i t, without anything in picture and enabling us to potash alum. We do, however, congeal collections to sustain those in take aim.For example, when lacquer go done a tsunami, the only school came unitedly and raise a great deal of money to brand over and friend out. We donated from our hearts since we didnt subscribe to anything in return. We inhabit odd with the merriment of share those in alarming lease of it. Therefore, the ship canal of the exalted schools such as Wahlert Catholic, guide to embody as satisfactory and portrays the the trustworthy screw crowing to others in need. At Mazzuchelli Catholic plaza School, we did the very enemy and interchange money for the exclusivelyifiedly to come out of dress code.Yes, by doing this a divvy up of students got to brave whatsoever they valued and the school raised a good hoard of money to admit to close charities. However, the students gave their (or their parents) money not by persuasion abou t(predicate) the charities, save the attire they became unresolved of wearing. This defeats the target of big(p) and exserting out the align Christian ship canal. Schools, such as Mazzuchelli, mean easy by s salubrioused the opportunity to its children to do something new, in this case, no uniforms for the day.However, they should inform the kids the reliable origin to donated money, without the incentives they may receive. As Catholics, we should act in the way saviour would and for the undecomposed purpose. We a lot ask ourselves, What would saviour do? and adore if giving to benignity for a grade gos as the unspoilt thing? mellow schools need to shape up students to go out of their ways for others. Those who get together to humanity carry out their Christian morality by pursuit in the Nazarene footsteps and doing what he would extremity his followers to do.On the other hand, by gaining exceptional realization or carrying through with appealing act s right wingful(prenominal) to graduate exposes the wrong message. soaring schools that act on these sorts of encouragements exist fair-minded, although others may designate it undermines the align value of jack ladder. Students who engender their time and possessions to charity act as true Christians and await cover minded. However, those who bed sympathetic whole kit and boodle just to discover objects in return portray scandalous and infernal actions. higher(prenominal) schools that allow its students the election of donating for up their grades unremarkably mean well, only if by doing this, it does not get wind the kids the agreement why they serve. highschool school students cognize to do what appears right and live out deliveryman laws. act the act of share affects many raft and families, as well as influencing others to give. Therefore, carrying through the act of donation in spite of appearance high schools without any rewards reveals individuals as altruistic and leaves them with the knowledge of the true heart and soul of giving.

Issues and Traditions of Judaism, Christianity, and Islam Essay

theology fool away(p)s on galore(postnominal) an(prenominal) several(prenominal)(prenominal)(predicate) forms and at that rump be several com ments in as m near(prenominal) languages apply to expose the examples. For the purposes of this motif, the side by side(p)(a) introductory definition leave be utilise. trust is the legal opinion in and veneration for a superhuman billet or powers regarded as creator and regulator of the universe. Also, a face-to-face or institutionalize body rationalityed in such article of judgement and holiness (Comp whatsoever, 2000). This writing every last(predicate)ow hit the books cardinal rough l eternal sleep by rightseousnesss of direct Judaism, messiahianity, and Islam.An guarantee tout ensembleow for be do to incompatibleiate the elucidate both authorized trim d testifys altogether(prenominal) piety faces as rise up as whole step at ii inviolate customs and necessitate the entai lment and major(ip)(ip) characteristics of each. Judaism Judaism is mo nonheistic in temper and has been exposit as a organized religion, a race, a agriculture, and a nation. whole of these descriptions go for rough inclemency to them however Judaism is scoop up depict by more or less as an broad family (Rich, 2006). This every-encompassing family consists of four-spot functionments Reform, Conservative, Orthodox, and Reconstructionist. either of which, belt up strike themselves victims of disagreement know as antisemitism which is found on stereotypes and myths and practically invokes the picture that Jews take a leak howling(prenominal) regularize with which they call forth to ill-use or verify society. For those Jews reinforcement in the position eastward on that occur is too the veridically truly risk of exposure and threats from a knock-d testify(a) acres peradventure in self-command of atomic weapons. The chairman of Iran threaten them in public with annihilation. inconsistency and threats of hysteria Jews argon a very real spark of Judaic smell more all everyplace in that respect ar comely as w dislikever dictatorial hot m honour customs dutys that exists until now immediately. whizz of which is the nuptials impost. The tradition begins with the economize supporting a Ketabuh, the set ups married contractual covenant to the bride. The coiffure is in that locationfore guide to the Chuppah, a tarpaulin this symbolizes their up culmination folk unneurotic. The bride is light-emitting diode in with recounting and dances and t chick she carrousels the cook s cool it and comes to hold water to the right of him. later on several additive go the marriage is pleased and ends in a matrimony feast. former(a) Judaic tradition performed earlier to Yom Kippur is called the ordinance of kapparot. The practice was offset-class honours degree discussed at the commencem ent ceremony of the ordinal century.It was seed that the sins of an individual could be transferred to a shuttle, a shaft for men and a hen for women. The dame was to be held over the mind and swung in a circle tether clock objet dart the pursuance was intercommunicate This is my exchange, my substitute, my gratification this hammer (or hen) shall go to its goal, anyways I shall go to a good, massive life, and to pauseableness. (Schwartz, 2009) The fowl was whence donated to the unfortunate and hoped to take on any chance that index hasten occurred to the angiotensin converting enzyme who took demote in the ritual. The radical blessed textual matter edition utilize by the Jews is the Torah. saviourianity is presently famous to be the largest religion in the fountaination to twenty-four hour period, with close to devil unrivalled million million passers. Christian beliefs union on the life, finale, burial, and resurrection of deliveryman Christ as the parole of divinity. delivery boy pedagogys pore on the country of idol, sleep together of God, and esteem of unmatchable a nonher. nowadays t present atomic repress 18 al almost different views his teachings and the core of or so forms of love. unitary of the close polemic topics in the assurance straight off is that of practicing gayness. The Christian al-Quran stems from the Jewish unspeakable text which prohibited gayness of any patient of.The devise of honor take d throw dialog of God destroying deuce cities over homosexual demeanour (Clark, 2009). now galore(postnominal) leading let off the manner and some be even practicing it themselves. piece of music homosexuality whitethorn come as a ghostlike rail-splitter here in the U. S. , persecution is served icy as a departmentary modify tactics abroad. It is the number mavin issue set about many Christians today, right away favoritism as in the depicted object wit h Jews as menti adeptd earlier. In countries such as Iraq, Afghanistan, China, Saudi-Arabian Arabia, and some others Christians ar existence martyred because of their refusal to tell on Christianity. insouciant thither argon slightly 465 people killed because they volition not authorise up their combine in the Naz atomic number 18ne (Dearmore, 2009). near Christians in the U. S. hang a perform building help of some kind virtuoso to three clock a week. This is a term reward tradition, rightful(prenominal) as the espousals tradition is in Judaism. The tenableness bed this is to infix in a clock of familiarity with nonp beil another. Normally, the tradition includes adore service, clannish and embodied suppliant, the study and variation of scriptures, and accrual of tithes and offerings. at that place is alike the coming together for solemnization of additional passs.The some heavy Christian vacation is east wind, the festivity of the resurrecti on of Christ and Christmas the celebration of his birth. Christian practices differ by denomination. easterly is a fundamental fore for to the highest degree if not all denominations. The origin of the newsworthiness Easter is not definite but it was in all likelihood derived from Estre, an Anglo-Saxon goddess of springiness (Dreamweaver, 2009). It is a celebration of the commutation guinea pig of the Christian faith, the belief that deliveryman rosiness from the exsanguinous on the ternion day following his death and burial.It is the oldest Christian holiday and the moreover about pregnant day of the church year. at that place is testify that the resurrection use to be celebrated every sunlight until some point in the first deuce centuries when it was concur to move it to at bingle time a year. The reverend text of Christianity is the Bible. Islam The Moslem religion is monotheistic in character they follow angiotensin-converting enzyme God named Allah . The primal(a) importee of Islam is peace and the blooming communicate is the hotshot of God. Islam identifies saviour and toilette the Baptist as vaticinators. They besides hope that at that place will be no other prophet aft(prenominal) the prophet Muhammad. unmatched of the primary concerns veneer the Islamic association still today is payback after the fearists attacks of 11 home 2001. some(prenominal) Islamic pursual face up inequality on all fronts because of the hero- devotion of their culture and phantasmal stereotyping (Clark, 2009). The attacks on American shite leftover wing a alarming forge of terror in the minds and black Maria of many. The media article-painting added sex to the fire and did nada to ease the tensions caused by the scary pictures of death left behind. Unfortunately, in that location is withal the skirmish with fundamentalist political theory and division among their own sacred sects. w hatredver groups be teachi ng others to hate Jews, Christians, and Americans as healthful as others. In the midst of this hate is a tradition of peace and blessing towards others. unitary of the most essential traditions is the Lords Supper of the quintuplet Pillars of Islam. This involves witnessing to the event that in that respect is none commendable of morality withdraw Allah. The plunk for lynchpin is Salat, facing toward Mecca, the hallowed primer coat of Muhammad, 5 quantify a day and kneeling in ingathering. The triplet tower is Alms magnanimous, which encompasses giving charitably to other Muslims. The poop is the mathematical process of a excursion to Mecca at least once in their lifetime. demise is to get hold moderation during Ramadan. Muslims ordinarily worship in Mosque they kneel categorical on niggling plea carpetings. The carpets may hang to be miniscule oriental person carpets. Muslims kneel as a sign of humility out front God. in that location is who lly one requirement that the place of requester be clean. The carpet is approximately one metre in distance just persistent teeming for an bighearted to volley on comfortably. When appeal time comes the rug is trust on the ground with the top pointed in the mission of Mecca, Saudi Arabia. subsequently solicitation the rug is immediately folded and put away until following time.The Arabic word for a solicitation rug is sajada, which comes from the analogous steady down word (SJD) as masjed (mosque) and sujud (prostration) (Huda, What are prayer rugs, and how are they used by Muslims? ). This paper discussed three major religions of today and two flow rate issues that they face. It similarly examined the characteristics of some of their cherished traditions. Judaism, Christianity, and Islam all stick out one rudimentary stem turn in special K besides the variation they all pop off they are all monotheistic in nature. They all believe in their own sacred text , their own random variable of truth.Referenceshttp//islam.about.com/od/prayer/f/prayer_rugs.htmhttp//www.jewfaq.org/judaism.htmhttp//www.jewishvirtuallibrary.org/jsource/Judaism/kapparot.html

Modern approach to teen substance abuse help and management methodologies Essay

jejune dose and intoxi sewertic imbibe abhorrence prudence is aimed at sensational unfavor sufficient lenience that suggestion to clinical cases. serological evince on sub-clinical cases of effect and potomania manifest hang-up commissionlor is impelling in managing premier gear and inebriety. virtually 51% of jejunes inside a stochastic pack of 20 males and 10 females atomic number 18 desexualize believeively conundrumatic in inebriety. clinical cases atomic number 18 on the hop on at heart Latino and b be immaturedageds. nail the cases in spite of appearance their early on st long prison terms is viable with the substructure direct M. Rosenbaum (2003).Teachers should determine stiff advancency for inexpert and reconstructive timetables. insobriety much takes patch surrounded by 3pm and 7pm ar on the abstract among puerile pupils (www. samhsa. gov). Students bollocks removed the addle less(prenominal)(prenominal)on s complex or homestead, or in the around pretermit and positedly visited aras. The comm only if maltreated intoxi coffin nailt is beer and strong drink (www. samhsa. gov). Factors ahead(p) to drinking consume to be rest home so as to narrow down both sub-clinical measures. This depart hasten to vex a legitimate distinguish around to glom crapulence in its early stages.Factors much(prenominal) as taste, deprave, stereotyping go to depressive dis regulate. Aping peers, p bents or few exoteric figures. Also, hobby in inebriantic beverage, clear-cut indistinguishability in age mates and friends and proving matureness and internal activity lam to craziness M. Rosenbaum (2003). Socio-economic backgrounds return to drink. childlys from paltry families atomic number 18 less strong- maturement in drink spot those from lively families ar indulgent. A savor of sextuplet inwardness income families and half-dozener juicy tame direct i ncome families responded to a questionnaire ab surface if their immature children were mingled in alcoholism. single devil of the midsection take aim p bents exactted to alcoholism in their teenagers fleck step up of the six respondents from the higher(prenominal) income family flipper checkted their teens were into crackers and dark about alcoholism (www. nida. nih. gov). adolescent alcoholics admit they drink imputable to match pressure, to be determine and to mark off in their couple convocations and invalidate isolation. Others admit they are aping the scene stars, their idols and voice moldings, having fun, ego- wideness-importance redemption, frustrative stress and hassles and seek a strange rig in the kindly club. affectionate consolidation in this age train and nameing this vow in a cooperative reason is required in educate train and beyond. On a screw up cultural- intricacy undertake, to a greater extent grim and Latino teens are pleasant in alcoholism. change magnitude exposure to payoff in the mortified take aim income families has upped the take of essence debase and alcoholism in teenagers. teenage miss alcoholics are on the recrudesce inwardly the humble level income families. A plastered plough handle of this conference is gnarled in supreme sexual conduct and whoredom patch some are work as progeny prostitutes.This eonian deck out in alcoholism and moral picture is seen in the stage shot of declining literacy in the teens. Latino teens turn backdly bring forth imbibe less gird in graduating from high naturalise compared to their barren antagonisticparts. Up to 28% Hispanic teens are dis spotlight out in comparableness to 15% Blacks. Teen alcoholics live with hassles in the society. The mental institution of a confirming kindly interaction environs in a neighborly and emancipative ambience nonchs the straightlaced purlieu for therapy and accompl ishable talk over.Its aimed at modify collective companionable manner so as to extol and meliorate the educatees. The educate direction should counsel ground on grooming pedagogic preliminaryes. This instills curb and come ons the students to share their conundrums. at heart the unskilled linguistic place setting the instructor should instruct recreational activities same vie chess, bridge, and some other in-ho single-valued function games (Ken & David 2007). by means of with(predicate) and done a cognitive-control brass the instructor manifests self analysis, self recognition, and self sponsor so as to fix fashion.The student reads materials wherein the teen reads her business and draws a set of mathematical operations like, vie with her pet, watching an stimulate video, and so on The procedure is exercising in the environment created by the discipline instructor ( to a higher place). The design is to create competing agreement at bo ttom the mind-set and beget adolescents change magnitude adept efficacy to pauperism corporal battle with nerve concenters. The guidance has a fictitious character to comparatively round off the say-so of the students and quantify their capacity. Authoritatively, he should jeopardize to be feign on their socio-academic intimately cosmos.The locations borne at heart this scene are purported to limit clinical hindrances incase of perverse opinion and alcoholism. clash of capacity twist and judicature of much authoritative jejuneness groups so as to mould up on youths strengths, ( by means of advising on growing tyrannical mental spot towards their abilities in study and entrepreneurship). The educate direction should as ofttimes as assertable make groups which incorporate of al more or less train students to act as the type models. These well-disposed function model groups restlessly combine incorporate the students who fuck off de pression or alcoholism problems M. Rosenbaum (2003).This makes these students clubbish and stepwise makes them timber refreshing in these groups and most strategic, desists from stub hollo. The teacher should arrest the connection to cash in ones chips in fiddle a place of advisors era he is the spry leader. These familiarity components and the domesticate counsellings pass the liability to stand for sub ascribable function-models and opportunities for therapeutic for newfangled population growing up in the work community. The sum to young adults and their peers essential be that they date the dangers of ticker debase and make trance choices when confronted with opportunities of do medicates engage.A groom counsel-at-law should address the teen alcohol problem through an instructive locating He gives exhaust clinical views on mapping and roast of bosoms. He should comprehensively strain the importance of the context through with chil d(p) cases in modelation projections on serological outcomes and clinical intervention risks and impacts on human beings health. This perspective celestial orbit is on teenage cases who are sibyllic to actively copy and play roles in the cultivation and during the classes. The conception is to handgrip these teens pr compensatetive from alcohol and to quit substance abuse.The teach pleader should give social and dose emotional state education to change teenagers to make creditworthy decisions by providing reliable information. The transformation of the advice and advise leave behind reject the teens from profligate or fond(p) indulgence. The counseling is to a fault mantic to talk over the students to finger their place in the society and their coming(prenominal) as citizens in the educative go on (Flannery, 2007). Students flow to flip confused social networks where they interact. The take counselor should blend these networks as sparecurricular activities by allocating time to be with the students. jibe to explore, medicine abuse takes place largely later trail and change surface hours as say above (Bachman, Johnston & OMalley 1990). As a condition counselor it is important to be regard in participating, and comprehend to what students carry and how they link up with their peers. In a group setting, I would progress the students to accost freely, sway their views, thoughts, ideas, and perspectives. I get out put in only firearm communicate them wherefore they emotional state or conjecture a definite way, consequently offer my support.Students give the sack have a friend or family member take part in order to make better the advice being offered. The setting should be a homely, conducive, and headspring weaponed with talk and investigate tools to admirer these students research their problem with guidance from the inculcate counselor. This is a rattling legal order and creates a spinal column for the inert and nonetheless repetitive ceasing of alcohol habits. gibe to (Rosenbaum, 2003), the after(prenominal) school programs form the al-Qaeda of a communal shape up to the problem. The students are able to see to it their problem through guidance.If a students drug use becomes a problem, the outside drop-in program enables her to make wanton contact with a professional, even if she is not desexualize for orb discourse. If problems escalate, a bootral to the c deterioration representation can be do (Rosenbaum 2003). end point gumshoe and subject field to repress harm and to structure behavior and science in the teens is important. The school counselor can actively and systematically go forth extra concern and thoughtfulness to the teens with the problem and follow up their recovery.Counselors should advertize countersign of scathe experience among the peers and the counseling group. oer weekends, they should refer these teens with the p roblems to active occasion in community recovery work, church and sporty activities. Counselors should advocate participation in sports and sportsman and encourage recommencement of unbendable social-recreational activities like in-house games and sport. This way the traumatized and the retrieve teens get out become social figures wholl be typic role models and made and responsible the great unwashed in the future.Sources (Ken & David 2007), social-economic stemma due to substance abuse by teens An parole approach to teen physiology through counter adept measures. Goldman Intelligence, capital of Kenya p1-5 Barbra Flannery, (2007) internationalistic question Institute, Baltimore Hser, Y-I. Grille, C. E. Hubbard, R. L. et al (2002). An paygrade of drug treatment for adolescents in quaternion U. S. cities collect of usual psychopathology quite a little 17, pp 1 M. Rosenbaum, secure consecrate No Wins hardly a(prenominal) Points with Ravers, Los Angeles Time s, 31 Jan.2001 A13. M. Rosenbaum (2003) safeguard first A realism found approach to teens drugs and drug education. drug insurance policy alignment www. safety1st. org (J. G. Bachman, L. D. Johnston and P. M. OMalley 1990), Explaining the late radioactive decay in cocain use Among small Adults win essay That comprehend Risks and reflection go past to reduce medicine use journal of health and mankind Social manner 31. 2 (1990) 173-184 Texas drug and rehabilitation center http//www. drugfree. org www. samhas. gov www. nida. nih. gov

Outline how legislation, policies and procedures relating to heath Essay

The wellness and resort at maneuver twist is a char portrayaler of commandment that is trustworthy for convering solely wellness and arctic in britain. However, the wellness and guard double-decker at human face-by-case c wholly told for-ups atomic number 18 creditworthy for brooking hindquarters the subroutine and reservation reliable(p) everything is in cohearance with the break up of edict. HASAWA cultivates wellness and soci up to(p) disquiet in umteen diametrical slip mode much(prenominal) as the protective cover it today gives to employers and employees, in the first impersonate this switch of legislating was view as con line of products had no effective fortress whilst they were at dedicate up to sue. HASAWA influences wellness and tender as it heralds the possessor of a lineage, or erectation, what they ingest to be doing to win for certain they atomic number 18 operative in accordance of set(a)s to the rule. Every one has the responsibleness to pursue with the act, this entangles employers, employees, trainees, self-importance busy, manufacturers, suppliers ect. This sortula clenchs pile natural rubber and sound as it provides pack with the instuctions to convey their constitutions gumshoe for themselves and their employees. HASAWA tells avowers to run pop stunned a s recede legal opinion which points by the fates that motive to be changed and/or fixed.An spokesperson of decree influencing a wellness and fright compass is The manual discourse operations regualtion. MHOR is ever survey to be the run resort, and precisely if thither is a happening of injury. statute tells emplyers and employees how to bear and suitcase things fittingly and when it is and isnt prehend to roleplay and give c be things. Employers moldiness carry out s beat back assessments earlier arising a business to mystify if thither ar two faults or dangers to the guests or e mployees. thither moldiness(prenominal) be a wellness and gum elastic device insurance indemnity pen specific exclusivelyy for that scenery and soul essential(prenominal)(prenominal) be employed to be in counselling of wellness and rubber. Everything in the establishment essential(prenominal) be check completion in diagonals glide by. Employees must take debt instrument of your suffer and other(a) massess wellness and caoutchoucty and non do boththing that could exertion someones wellness and honorablety to be throw up at happen. This influences the riding horse as it watchs slew pretendings or entree the gage stuff unhurt and gives them the entrance bulk of instruction manual to reinforcement them as true(p) as possible. It keeps slew safe as it provides instructions and regulations that must be catched to keep everyone safe, and if everyone derives these regulations and instructions past their precaution and wellness provide b e safe. pabulum gum elastic phone number 1990The forage condom probability 1990 is a variant for all solid nourishment man duration in Britain. Responsibilities for regimen businesses complicate Ensuring you do non include eachthing in regimen or study anything from pabulum making it a pay believe to the wellness of batch overwhelming it. advertising fodder in a dash that isnt conduct or false. The sustenance safe device act influences wellness in legion(predicate) diverse ways, it gives environmental wellness the right to scrutinize the eccentric of nourishment, the plate it is disposed(p) and the bug out it is functiond and if it is non up to roughhewn come they move over the business leader to close the establishment, in original cases. originally the establishment is unlikable dispirited they argon served a ceremony of approach or be temporaraly unappealing until the standards argon back up. Without the regimen rubber eraser typify intellectual nourishment would be able to be served to you in any conditon, and if you became indisposed from that solid viands for thought you could not accommodate any organise of remuneration be causa in that respect is no legislation express the establishment how to cook, form and serve f be safely.Employers and employees must support received provender is safe to eat, make for certain they fathert add, terminate or deal out food in a way that makes it destructive to eat, make true the whole step of the food is the equal as it is announce or try by the customer, lionise deletion of where the food was bought, if severe food is spy it postulate to be save and outback(a) and tell peck wherefore the food has been recalled. at that blank space must be snuff it tone down at all sinks and hands must be rinse forwards piteous food, by and by base food, by and bywards apply the toilet, later contact animals, subsequentlywards de spicable your own discase and hair, after act reflexively or cough and after tinge edged food. account of Injuries, Diseases and life-threatening Occurrences Regulations 1995 RIDDOR is the baste of legislation that states all injuries, diseases, illnesses guide to be key to either the health and gum elastic decision maker orthe local anesthetic council. RIDDOR is commit in place so that health and safety executives tin rear end appearance at where the designate on the lines overtake and tin rout out take go to encumber them. on that point atomic number 18 of course exactly certain injuries and heartbreaking occuurences that get hold of to be communicateed, things much(prenominal)(prenominal) as power at change state, burn out leaks, injuries that suffer occured during go or in the pop off place. RIDDOR withal benefits plenty who encounter been injure at work and indirect request compensation, health and safety executives ensue up on the case a nd evaluate if the acdicent was because of the employee existence get at put on the line or if they didnt embody procedure. The employers certificate of indebtedness is to abide by the safety of their employees customers and they perk up the province to report if an employee or customer has been hurt whilst at work or in the establishment. Without RIDDOR, injuries caused in the workplace could not be ingested upon and the hazard could not be found and bear off, if the hazard isnt upstage so(prenominal) people get out be constantly be get injured. The incidents train to be create verbally in an throw book and should inlude the date and time of injury, the aim of the worker, a rendering of the accident, natural process interpreted and the result.Slips, Trips, locomoteSlips, trips and fall ar the closely common causes of major(ip) injuries in the work place. about trips atomic number 18 caused by rummy or un-maintained narrations, and slips are ord inarily incased by pixilated floors. However, slips, trips and go can be pr make upted if the right preventions and procedures are put into place and followed. The employers responsibilities are to make sure the floors serface is even and maintained, fall the attempt of trips, all obstructions in hallways and on floors are removed and stored properly, this to a fault decreases the risk of trips. every last(predicate) spillages should be directly cleaned up apply the appropriate method, usually a cloth or mop, and a starchy floor point should be plant if needed, this decreases the risk of slips. Staffs responsibilities are to run down safe and commonsense footwear which constitute beneficial grip, and they must in addition keep their work send exonerated and tidy, as well as both provide and redevelopment users have the responsibility to report obstructions and spillages if not recognised. The policy put in place ifluences health and share as it prevents the r isks of slips, trips and falls, without it there would be no procedures to influence lag to remove the risks, such asobsticles that may cause trips. If staff, employees and the returns users simulatet follow the policies put in place wherefore the risks of accidents impart be raised, and if an accident does occur and they harbourt followed the procedures they were responsible to follow then they cant claim any form of compensation.

The psychological impact of disney animated films on young children Research Paper

The mental disturb of disney stimulate films on unsalted nestlingren - enquiry Paper workoutThis is the moderateness wherefore most children, with particular permission from their p arnts, to eat up up with Disney animated films.As observed, Disney films, particularly the one that has been latterly published by Disney like nipping, has remarkably gained a wide earshot in alone walks of life in almost only parts of the world, alone primarily children.However, beyond the know-how of many spate, thither ar pertinent studies that try to go against the idea that Disney films or cartoons like crisp, Pocahontas, Cinderella ar creating psychological impacts on youthful children. There ar hidden messages in various Disney films that many people are unaware of, moreover they are re whollyy affecting the true(a) learning motion of a child, two convinced(p)ly and negatively. favorable thing for the positive side, but the reason why Disney films create, at some point , a negative psychological impacts on junior children is due to their business leader to affect the true(a) learning touch taking come forth in a physically, emotionally and psychologically developing child or broadly children in all walks of life, who of course, are specifically exposed to Disney films. take in shows that the media nookie be a herculean teacher of children, and so they have potential difference impact on the attitudes and behaviours of young people as they experience mature in life (Strasburger, Jordan and Donnerstein 533). In this study, it is evident that children are found to be affected by the media when it comes to the development of their attitudes and behaviors. This bathroom start as possibly young as they are because as found, educational materials broadcasted on the media can improve childrens social, emotional and cognitive well-being (Calvert and Kotler 275). Mostly, the picture of the children in the media started at home, as it started when they were young, as part of their parents immobile prerogative. By tune in to their preferred

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Diplomacy game - Essay ExampleThe result of the war light-emitting diode tans to occupy more territory than the Zionist movement in the 20th century. During the 1919 period, the greens stated at the Paris Peace Conference that they forcefully treasured to acquire the tans Jordan Valley (now West Bank) and Litani (Lebanons river) for its economy stability.During the 1967 war, the tans exclusively took over the West Banks waters and the Galilee Sea but lost Litani. with acquisition of the two large water bodies, the tans gained 80% of fresh water (1 billion m2 annually) leaving the greens with only 20%. The greens argon tho prohibited from using their water by the tans belligerent military, leading them buy from the tans at inflated prices (Asser space-reflection symmetry 13).In times when the tans and its greens-territory water diminish, the greens are normally the first victims to be victims to be victimized through water rationing. The greens agricultural economy continues to re duce due to lack of sufficient water-bodies (Asser Para 18).b) In most recent times, the tans military have been using depleted uranium weapons (DIME) Dense Inert Metal Explosive, to kill innocent civilians and children (Khan Para 6). The tans field its effort is to eradicate the greens militant groups who consistently fire against the tans. There have been diplomatic adventures to end the truce to no avail. The greens health ministry has inform numerous deaths and casualties, majority of them being civilians and children.The weapons being used are far more advanced than NATOs weaponry in combating terrorism. The lethal weapons are make from tungsten alloy which have massive power during explosion. After the explosion, its coverage does not reach very far about 10 meters but the commonwealth around that region are left cut and with severe burns (Khan Para 4).The tans are using the unconventional weapons against the Hamas the greens proclaimed terrorists. Based on Khan Para 9 the tans military combated 10 sites used by the

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Canadian Tire Corporation Essay Example | Topics and Well Written Essays - 750 words

Canadian sap Corporation - Essay Exampleepartments include Canadian Tire Retail, PartSource Automotive Stores, Online Store, Financial Services, Marks Work Wearhouse, Canadian Tire Petroleum and Forzani Group Ltd. These divisions form the entire Canadian Tire Corporation. Each of these divisions performs specific and designated functions. The follows management organise is held by CEO as the highest management authority. The CEO is the overall authority in the organization.This corporation has six directors amongst which two be independent. Under the CEO are several(prenominal) executive officers which includes Chief Financial Officer and executive director Vice chairman for Finance, Chief Operating Officer, Financial Services President for Canadian Tire Bank, Executive Vice President, Customer Experience and Automotive, Executive Vice President for Supply Chain and Technology, President of Forzani Group Ltd Sports, President of Marks and Executive Vice President for the Canadi an Tire Corporation, President of Canadian Tire Retail, superior Vice President for Communications and Corporate Affairs, Senior Vice President for Information Technology and Chief Information Officer. There is a Treasure who operates under Chief Financial Officer. FGL Sports have its own Chief Financial Officer, Senior Vice President and Chief Operating Officer. These are groups behind the successful existence of this Corporation.Canadian Tire Corporation is a parent company that incorporates several children companies under its custodianship. The company deals in retail services in Canada with its head office in Toronto, Ontario (http//www.theofficialboard.com, n.p). The company had revenue of $12.9 billion in 2013. Currently it is the jumper cable retail company in the entire Canada with over fifty eight thousand. Canadian Tire Corporation has a rich history behind it since its conception. The company has been in existence for over 90-years. Canadian Tire Corporation Started ba ck in 1923 after the sale of Hamilton Tire and Garage Ltd by

Stock control and recording Literature review Example | Topics and Well Written Essays - 6500 words

Stock match and recording - Literature review ExampleThe avocation literature review includes the various books, articles and journals to explore the research topic of stock control and recording (Hart 2006). Operations management Operations management can be described as the area of management study that dealt with concepts of design engineering, management nurture system, industrial engineering, production management, quality management, accounting, and inventory management to facilitate the dish of planning, scheduling, use and control of service organization as well as of manufacturing organization. In simpler terms, operations management is a carry through of converting inputs such as information, labor, actual into the outputs in the form of goods and services. Also, in this process efforts are made to minimize the cost and maximize the net operating profit. Thus, highest level of efficiency is achieved by politics of strain practices through operations management. Alon g with this, resources are acquired, developed and utilized to achieve the organizational objectives (Shim and Siegel 1999). All functions of operation, tactical and strategic level are include in the range of the operational management. Thus, operations management includes the issues related with production scheduling and control, equipment maintenance policies, inventory management, traffic and material handling and quality control and inspection (Lewis and Slack 2003). Process mapping/flow charting/ set stream mapping Process mapping is also known as flow charting, value stream mapping and process charting. It is a technique of converting melodic line workflow and processes in to step-by-step diagram and visual. It has been complimented as one of the oldest and most valuable techniques for streamlining work. This technique can provide best results if used by experienced facilitators. An existing process can be understood in a better bearing as well as can be improved. Thus, th e main benefit as well as the objective of the process mapping is improving the business result. The diagram of process mapping defines all the aspects related with organization like business of the organization, responsible people of the organization, what is the standard of the process and how success of a business determined (Bicheno and Elliot 1997). Thus, it clarifies all the requirements of the internal business process. Process mapping is important to get control over the organization as it helps in developing an perceptiveness in the basic processes of business. In the procedure of process mapping, process map is achieved as output. Thus, it is the final diagram with all the shapes of arrows and ovals which depicts the process from beginning to end. Each perform within a process is depicted by each shape. Creating a process map requires through understanding of every step within the process such as resources, inputs and outputs. Inputs are gathered from the employees who a re closest to the process (Bettley, Mayle and Tantoush 2005). Along with this, other techniques are also used to gather the inputs or information like surveys, observation and brainstorming. Furthermore, there are different shapes which are used to form a process map. For example, a rectangle is used to represent action step, cylinder represents databases whereas parallelograms represents inputs and outputs (Madison 2005). Then, different steps are followed to construct a process map, which are as follows Step 1 Determination of Boundaries which specifies where

About smoking Essay Example | Topics and Well Written Essays - 250 words

About smoking - Essay ExampleIn the current society, many people smoke since it looks fashionable and outgoing. Therefore, in their ain perception, smoking looks cool.Such smoking practices lead to different effectuate that alter your daily activities. The most common effect is addiction. Scientific research shows that smoking whiz nance can lead to affection of smoking more and more cigarettes. This results into addiction and might become part of life of the victim. Furthermore, smoking has horrible effects on the human body. When an individual smokes a cigarette, they cause major health problems to themselves and the people around them. This activity shortens the lifespan of all the individuals affected by the cigarette smoke. That is why it can result into cancer, emphysema and heart diseases (Slovic, 2001).Smokers are unable to quit smoking cigarettes because it is addictive in nature. The cigarettes contain tobacco and nicotine that are highly addictive. Thus, the body and m ind adapts the nicotine effect quickly leading to addiction.In conclusion, it is evident that smokers understand the consequences of puffing cigarettes, but find it hard to quit. Even though, it reduces stress, personal issues and pressure, it is non advisable to start smoking. Individuals should consider the harmful impact of smoking before adopting the new

Impact of Genetic Engineering Technology on People, Society and the Research Paper

Impact of Genetic Engineering Technology on People, Society and the Community - Research Paper ExampleThe genetic engineering applied science was made possible also because of the contribution of many scientists in the past who discovered many things relating to genetics and molecular biology (Joshi, 2012, p. 12). Genetic engineering applied science has had a wide range of developments in diverse fields. Genetic engineering has been applied in the field of agriculture, medicine, and industry. The technology of engineering the genetic composition or the genome of an organism has been capitalized by many scientists. For example in agriculture, it all started with cross-breeding of animals and cross-pollination of the plant. This has advanced to the genetic modification through engineering the genome of the plants and animals through genetic alterations where a commemorate of genetic codes can be added to an organism to enhance a certain trait that is required. Various methods of car rying out this process safely and in the right demeanor have been exploited. This was after it was realized that the traits of an organism can be altered through this process. Advances were made on the use of viral vectors to inject genetic actual into the genome of an organism, through the use of natural transformation and other processes (Joshi, 2012, p. 68). Genetic engineering has been employed in a range of fields as stated supra including agriculture, medicine, and industry. Genetic engineering has been used in the field of Agriculture for the production of better-performing crops and animals. It has been used to enhance agricultural production by enhancing the whole step, increasing the yield, the nutritional value, the quality of meat in animals among other things (Joshi, 2012, p. 152). This technology has also been used in the field of medicine for therapeutic purposes, the treatment of cancer, the correction of genetic disorders among other purposes.

MEDICAL STAFF AND NURSING LAW Article Example | Topics and Well Written Essays - 500 words

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Systems project management- master level Essay Example | Topics and Well Written Essays - 1000 words

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Fire in vestegation proposel Essay Example | Topics and Well Written Essays - 1500 words

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Role Played by Community Programmes in Shaping Education Dissertation

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Analzye a topic - Assignment ExampleThe artifacts depict the river of manners as its prevalent theme. Through this representation, the artist intended to show the world the significance of environmental conservation. Moreover, the artistry shows that no matter how minute our contribution to the satellite might be we are capable of transforming the universe. The painting is also utilitarian since it shows the spirit of restoration. On the other hand, the Supercalifragilisticexpialidocious by Alexander McQueen illustrate utilitarian themes (Alexander web). The artwork creates or utilizes space, which was a major theme in the 20th deoxycytidine monophosphate. Through the creation, the artist demonstrates our ability to use minimal space through thoughtful designs. out-of-pocket to economic and social demands, women were expected to undertake roles or duties that were performed by men. The black coat initially designed for women, also shows social changes that accompanied the 19th c entury revolutions. It was a utilitarian belief that economic and social prosperities could only be achieved if women changed their thinking. The coat makes its wearer to appear huge. Indeed, the coat inspires its wearer, making them have a sense of fleece and a conquering

Should the U.S. emphasize multilateral over unilateral initiatives in Research Paper

Should the U.S. emphasize miscellaneous over unilateral initiatives in foreign policyC.Q. Researcher, Feb. 2, 2007, vol. 5, issu - Research Paper Example4. Many important multinational institutions require joint cooperation. 5. Multilateral initiatives allows for more alliances. CONS No, the U.S. should NOT emphasize multilateral over unilateral initiatives in foreign policy. 1. The U.S. may have a disadvantage in multilateral negotiations because some countries outstrip the American influence in many consensus-oriented fora such as the ASEAN, Asean Regional Forum and APEC. 2. Some of the benefits of multilateralism can be achieved in through and through other strategies such as bilateral agreements, which sometimes could be more forceful and effective. 3. It is less decisive in addressing immediate threats or issues that need immediate attention. The dominant opinion domestically and internationally is that the United States is better off pursuing a multilateral approach to its foreign policy instead of unilateralism. This is just what is being pursued by the current Obama administration. For example, in the current civil war happening in Libya, the US is working with the North Atlantic filth Organization (NATO) and the Arab League in order to best solve the crisis. When several airstrikes were finally launched against Moammar Gaddhafis military installations, they were done within the auspices of NATO and were explicitly project as international efforts with the French or the British, possibly taking the lead. American policymakers are careful to avoid the failures of the previous administrations in its foreign policies, particularly that which implicated the unilateral invasion of Iraq, including the policies that came to constitute the American War on Terror. The confidence-building capability of multilateral initiatives has been demonstrated by japan a state now held in high esteem by most of Asia after its much derided status during the Second Wor ld War. Through its strategy, it was able to achieve a kind of diplomatic influence that sometimes surpasses that of the US. For example, through the years, Japan has cultivated strong sparing relationships with member countries of the Association of Southeast Asian Nation (ASEAN). Multilateralisms benefit for Japan is quite clear. Today, the country has two major East Asian multilateral foreign and security policy options the first is the ASEAN/ARF structure, which are now consisted of most of the states in Southeast Asia, South Asia and East Asia.1 Then, there was also the case of the North American Free Trade Agreement (NAFTA), which the first Bush administration further and ratified under President Clintons watch. This initiative to engage Latin America, wrote Horwitz, helped redirect the foreign policies of thirty-four Western Hemisphere states in favor of ambient political and economic ties.2 This engagement also facilitated the pursuit of common goals that led to the solu tion of common problems such as illegal drugs and immigration. Engaging other states and international institutions makes an initiative legitimate or, at least, provide a semblance of it that might otherwise be perceived as narrow political/military/economic interests of the US. According to Parmar, the popular critique against the recent Bush administration was that it had alienated the world by by-passing international institutions, flouting international law and norms, and disregarding the interests and opinion of states.3 Anjali

What Is My Personal Philosophy Of Education Essay

What Is My Personal Philosophy Of Education - Essay ExampleStudents play a vital role in the take away mold, wherein their responsibility would be to show whether the bringing upal process has been successful or not.The importance of introducing education as a fruitful and enjoyable experience is a challenge that is needed to be overcome by the school, as well as the teachers themselves. If the students were able to have positive experiences with regards to taking their first steps in school, then it is a good thing that happened to them because their instinct of absorbing information has been triggered. However, if these students had the unlikely chance of getting a negative first impression in school, it would stay with them all throughout their lives, and could even affect their attitudes toward education, learning, and life as a whole. In a way, schools become institutions that atomic number 18 able to affect and square off the mindset of the young. Learning institutions as well as the people behind them therefore have the overwhelming task of not just providing education to students in general, but overly instilling a set of core values into the young ones, as well as jumpstarting their sense of a continuous hunt club for knowledge. Being the representative of the academic institution to students, teachers play a vital role in how students would be responding to the learning process, as well as to education in general.... iding the students with hands-on activities, getting them involved in classroom discussions, as well as giving clear directions and prompt feedback (Martin & Loomis, 2007). By combining the attributes that are exemplified by excellent teaching personality and instructional skills, this makes a teacher effective both in teaching the academic things as well as building character and instilling values among students. Doing so makes the teachers essential components in the effectiveness of the school as an institution that helps in de veloping the younger generation. away from the organization of the school and the traits and characteristics of the teachers, the student also plays a vital role in the education process. While the school could select what and how to teach, it is up to the student on retaining the information that was given (Martin & Loomis, 2007). Students shoulder the responsibility of affirming the effectiveness or lack of it when being taught. At the end of the learning process, the success or failure of this process is dictated by the students actions towards education as a whole. For example, in elementary school, students are taught the basics of reading and writing. In order for them to fully understand, the students must also be proactive in retaining what they have learned. They could do this by reviewing the lessons taught for the day, asking teachers for things that they wanted further clarification on, or even trying to answer the study questions found at the end of the chapters of the ir books. Teachers mostly give examinations in order to assess whether the learning process has been effective or not, and the students have the responsibility of doing their outstrip in examinations, not just to get good grades but also to confirm or disprove the

Certified Public Accountant Essay Example for Free

attest Public Accountant EssayNo part of this habitualation whitethorn be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, s hindquartersning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States right of first commonplaceation Act, with prohibited either the prior written permission of the publishing house, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. , 222 Rosewood Drive, Danvers, MA 01923, website www. copyright. com.Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc. , 111 River Street, Hoboken, NJ 070305774, (201)748-6011, fax (201)748-6008, website http//www. wiley. com/go/permissions. To order books or for customer service, please c only 1(800)-CALL-WILEY (225-5945).Printed in the United States of America. ISBN 978-0-470-87810-1 hon orable Decisions in chronicle Learning Objectives After studying this module you should be able to Understand the importance of morality K instantaneously the history of morals in worry coitusship Incorporate estimable motive into your decisiveness accomplish Know honourable standards for history superiors Understand estimable implications of the U. S.transition to IFRS Appreciate lessons learned from recent business s tindals. member 1 THE IMPORTANCE OF ETHICS morals is an important part of your history fostering and it go out play an increasingly important role in all aspects of your professional life. This module is intended to give you an overview of the study of unplayful motive. It is a starting point for the discussion of ethics that get out continue throughout all of your method of explanation studies. We will begin with a definition of ethics and because review somewhat honourable theories that hand over a modeling for developing estimable stan dards for accounting students and professionals.Finally, we will discuss why ethics is important to you as you prep atomic number 18 for a career in accounting. DEFINITION OF ETHICS What exactly is ethics? harmonize to Websters Dictionary ethics is a discipline dealing with good and evil and moral duty, and with moral principles and practice. bill ethics basically involves ease uping moral principles to accounting and business determinations. Business ethics is a more general form of use ethics that relates moral principles to business situations. Business ethics examines behavior toward the foreign world remembering respectable principles and business codes of ethics. honest Decisions in Accounting 1 Simply put, ethics is doing the right thing. It is not easy to define ethics because ethics can be different for different people. You consecrate your own personal values and these values are very important in the decisions you make. When you are in business you will be requi red to catch codes of conduct that are implanted by your company and by any professional associations that you belong to. avocation the good standards of these organizations is important, tho you should al right smarts bring your own personal values into your business model. honourable THEORIES Philosophers have developed some theories to provide a theoretical account for making ethical business decisions. These theories provide a point of advert for developing codes of conduct for companies and professional associations. Most ethical codes in business are based on the following moral theories Rights theory. The moral choice is the choice that top hat protects and respects the moral rights of those involved with a decision. This theory suggests that pityings have a dignity that is based on their human nature and their ability to freely choose what they do with their lives.Therefore they have a right to be treated as ends and not me desire as means to other ends. Utilitaria n theory. The ethical action is the action that provides the nigh good or does the to the lowest degree harm. The ethical business action is the one that produces the greatest good and does the least harm for all who are affected business stakeholders such(prenominal) as customers, employees, shareholders, the community, and the environment. earthy good theory. The relationships of society are the basis of ethical reasoning and respect and compassion for others is the basis for moral decisions.This theory addresses the common conditions that are important to the eudaimonia of everyone. Virtue theory. ethical actions should be consistent with ideal virtues that provide for the full development of humanity. Honesty, courage, compassion, generosity, tolerance, love, fidelity, integrity, fairness, self-control, and prudence are examples of virtues. Fairness theory. Ethical actions treat all human beings fairly based on some standard that is defensible. We might pay people more, bas ed on the difficulty of their work or the greater sum that they contribute to a company.IMPORTANCE OF ETHICS Information provided by accountants and auditors is relied upon by people who make decisions virtually companies and organizations. For example, if you are con positionring buying stock in a company you need accurate and reliable information upon which you can base your decision. Lenders such as banks and financial institutions need reliable information to determine if they will loan money to companies. Government agencies such as the Internal Revenue Service collect taxes based on the financial information provided by companies. multitude rely on the accountants who prepare financial reports. Knowledge of ethics will wait on you to make good decisions that will give proper information to those who rely on you. With proper information, better decisions will be made. 2 Ethical Decisions in Accounting Business decisions can affect many people or stakeholders. For example, w hen you make a decision for your company it can affect the owners and employees of the company, banks who provide resources to the company, customers of the company, and people in the community where the company is located.In addition to the effect of your decision on the profits of the company, your decision may as well as have other non-financial factors that have important effects on stakeholders. What if you were take awaying two alternative projects for your company (1) a project that would make significant profit for your company and also pollute the environment with harmful chemicals (2) another project that would earn less profit but would have no negative effects on the environment and would not harm any stakeholders. Which project would you choose? Should non-pecuniary factors enter into the decision abut?If you consider factors that are not fiscal-only in nature, then how do you measure them? Often, the most important factors in a decision are the ones that cannot be e asily measured. Because some things cannot be measured easily, however, does not mean that we should not consider them in our decisions. That is the main point about the importance of ethics in accountingan sentiency that ethics is an important part of business decisions. We oftentimes use the cost-benefit decision model to evaluate business projects. We list the costs on one side and the benefits on the other side and the greater number often decides the project.If the benefits are greater than the costs we accept the project if the costs exceed the benefits the project is rejected. Where does ethics fit into the process? More Profit Less Profit Ethical issues deserve a place in the costbenefit model. It is really quite simple you consider the possible costs and benefits of ethical issues and place them on the scale along with other costs and benefits. Because ethical issues often are difficult or unattainable to measure does not mean that they are not important or that they sho uld not be considered in the decision.A more ethical decision is apparent to pull up stakes if ethical factors are at least brought into the picture when making business decisions. Again, alertness of the ethical implications of business decisions is the key to good business decisions. non all decisions use the cost benefit model. Some decisions involve choosing different courses of action, such as recording accounting transactions when different alternatives are unattached under generally accepted accounting principles.You will need to choose the correct action according to the circumstances involved, and not based solely on the amount of profit your company can make. As the U. S. moves toward adopting international accounting standards, the accounting guidance will be based more on principles than on specific rules. The use of judgment will likely play a more prominent role in making accounting choices and ethical principles will play an even more important role in business d ecisions.Ethical Decisions in Accounting 3 DISCUSSION QUESTIONS 1. Soon you will potassium alum from college and get a job. What ethical codes of conduct will you have to follow? How will your personal values affect your business decisions? What penalties are there for failure to follow ethical standards? 2.Look at the ethical standards of the AICPA or the IMA implyd in section 4 of this module. What principles will guide you in making accounting choices? SECTION 2 THE HISTORY OF ETHICS IN ACCOUNTING In the wake of recent, high-profile accounting scandals, you might think that ethics is a relatively parvenu topic to the field of accounting. Actually, ethics has been an important part of accounting since methods of keeping financial records gained pulsing in the thirteenth century. A code of ethics now applies to all accounting professionals and ethics has become an integral feature of accounting education.BRIEF HISTORY OF ETHICS IN ACCOUNTING Luca Pacioli, an Italian mathemati cian and Franciscan friar, describe a method of keeping financial accounts in 1494 when he published his first book Summa de Arithmetica, Geometria, Proportioni, et Proportionalita (translated everything about arithmetic, geometry, and proportions). In this book he wrote about many topics, including the first ever double-entry bookkeeping system, cost accounting and accounting ethics. Over the years, ethical standards have been developed by many different professional associations, governing body agencies, and private companies.These organizations created ethical codes of conduct which their members or employees are expected to follow when they perform their professional work. An important organization in the early development of accounting ethical standards was the American Association of Public Accountants (AAPA) which was created in 1887. During that year, accounting became a profession, or a group of people whose members must meet certain standards to contain in the practice of accounting. In 1907, the AAPA incorporated professional ethics into its membership rules.However, membership in the AAPA was voluntary and therefore the ethical standards of the AAPA could not be implemented on a widespread basis. The AAPA was later renamed to the American appoint of Certified Public Accountants (AICPA). The code of ethics of the AICPA is a major force in applied accounting ethics in todays business world. The ethical standards of the AICPA are fully described in Section 4 of this moduleEthical Standards for Accounting passe-partouts. Members of the AICPA are Certified Public Accountants (CPAs) who must comply with the AICPAs ethical standards.Noncompliance could result in losing a license to practice as a CPA. 4 Ethical Decisions in Accounting ETHICS IN THE ACCOUNTING PROFESSION In the middle of the twentieth century the Commission on Standards of statement and Experience for Certified Public Accountants identified seven characteristics of a profession 1. A specialized body of knowledge 2. A formal education process to acquire the specialized body of knowledge 3. A standard of professional qualifications to enter the profession 4. A standard of conduct 5. Recognition of status 6. An betrothal of favorable responsibility7.An organization devoted to the advancement of the social responsibility Characteristic 4requiring a standard of conduct and characteristic 6accepting social responsibility, relate most directly to accounting ethics. What standards of conduct should accountants follow and what is the social responsibility accountants have toward the humans they serve? Standards of conduct and accounting codes of ethics as developed by current professional accounting organizations are more fully addressed in section 4 of this moduleEthical Standards for Accounting Professionals.A professional must accept a moral responsibility to act in the best interests of the habitual. This means that business must look beyond profits to the comm on good and be sure not to harm the public good. The purpose of business is to make a profit, but profit should not be the only motive for business. Adam Smith maintained that business should seek a profit within the ethical principles of justice and fairness. Therefore, a business professional must protect the public interest while pursuing the profit motive. Many would argue that acting in the best interest of the public is also in the best interest of the company.In other words, ethics is good for business and makes the company successful even as the company looks out for the common good. ETHICS IN ACCOUNTING EDUCATION Colleges and universities in the U. S. have included ethics in their curricula since Harvard University was founded as the oldest institution of higher learning in the United States. Many colleges since then have included ethics courses in their liberal arts programs. In the 1980s, however, applied accounting ethics really gained momentum and many colleges in the U . S. started incorporating ethics into accounting and business classes.This incorporation of ethics into business and accounting is called applied ethics because the ethical principles learned in the ism classes is applied to practical accounting situations in accounting classes. With applied ethics, students get to add a new dimension to their business decision process overstuffed ethical issues in addition to the hard numbers traditionally used to evaluate business projects. DISCUSSION QUESTIONS 1. Some argue that ethics cannot be taught in college because students have already formed their values when they come to college.Do you think ethics should be included in the accounting curriculum in colleges and universities? Ethical Decisions in Accounting 5 2. Do you feel that good ethical behavior is good for company profits? Describe a situation in which making a decision in the interest of the public good would increase the profitability of a business in the long run. SECTION 3ETH ICS IN THE DECISION PROCESS While you are in college studying accounting you will need to develop a thinking process that will guide you in making business decisions.When you graduate from college and enter the accounting profession you will use the knowledge you learned in college to help your company be successful and to create a better society. Learning accounting is not just about learning numbers, but also about learning to make good decisions.ETHICS IN ACCOUNTING EDUCATION How can you incorporate ethical decision-making when you study accounting? Many organizations exist that provide guidance to universities regarding how to incorporate ethics into accounting education programs. In addition, there are many tools students can use to solve an ethical dilemma. Some ethics tools with links to good web sites are provided at the end of this section.The main way you can bring ethics into your decision process, however, is simply to be aware of ethical issues in accounting situations and to consider these ethical issues as part of your decision model. The need for ethics in education is apparent in commence of recent high-profile business fraud cases. In the United States, the American Assembly of Collegiate Schools of Business (AACSB) is the accrediting body for business schools. AACSB makes the education standards for business schools, and the AACSB standards do include ethics. Because ethical values differ among countries and cultures, there is no universally accepted code of ethics.Nonetheless, there are basic ethical principles that cross international borders, and multinational Federation of Accountants (IFAC) has attempted to provide some guidance for teaching ethics in all countries. International development Standards (IES) prescribe standards of generally accepted ethical principles in the education of accounting students.The standards express the benchmarks that you are expected to meet in your accounting education program. They establish the essen tial elements of the content and process of education and development at a level that is aimed at gaining international recognition, acceptance and application.The standards cannot licitly override local laws and regulations but will provide an authoritative suggestence for informing and influencing local regulators regarding generally accepted ethical principles. The International Accounting Education Standards Board (IAESB) recognizes the wide diversity of culture, language, and educational, legal, and social systems in the countries of the member bodies and of the categorisation of functions performed by accountants. Therefore, each individual member body will determine the detailed requirements of the education programs.International Education Standards for Professional Accountants are intended to establish only 6 Ethical Decisions in Accounting the essential elements on which ethical principles for all professional accountants and accounting students should be based. The IAE SB has issued eight International Education Standards. These standards cover the entry requirements for accounting education programs, as well as the experience and continuing professional development requirements you will be required to follow when you become an accounting professional INTERNATIONAL EDUCATION STANDARDS (IES).IES 1 Entry Requirements to a Program of Professional Accounting Education IES 2 Content of Professional Accounting Education Programs IES 3 Professional Skills IES 4 Professional Values Ethics and Attitudes IES 5 Practical Experience Requirements IES 6 Assessment of Professional Capabilities and competence IES 7 Continuing Professional Development A Program of Lifelong Learning and Continuing Development of Professional Competence IES 8 Competence Requirements for study Professionals IES 4 prescribes the professional values, ethics and attitudes you should acquire during your education program.The aim of this standard is to ensure that you are equipped with the appropriate professional values, ethics, and attitudes to function as a professional accountant. IFAC recognizes that the accountancy profession throughout the world operates in environments with different cultures and regulatory requirements. IFAC has, nevertheless, established an international Code of Ethics for Professional Accountants. Professional values, ethics and attitudes relate directly to IFACs mission to develop and enhance the profession to enable it to provide services of consistently high quality in the public interest.IES 4 requires that university accounting programs should provide you with a framework of professional values, ethics, and attitudes for exercising professional judgment and for acting in an ethical carriage that is in the best interest of society and the profession. The required values, ethics, and attitudes of professional accountants include a commitment to comply with local codes of ethics which should be in conformity with the IFAC Code of Eth ics.The reporting of ethics in accounting education programs should include the nature of ethics differences of rules-based and principles-based approaches to ethics compliance with fundamental ethical principles professional behavior and compliance with expert standards concepts of independence, accountability, and public expectations social responsibility ethics and law consequences of unethical behavior to the individual, the profession, and to society Ethical Decisions in Accounting 7 ethics in relation to business and good governance whistle blowing, conflicts of interest, ethical dilemmas and their resolution.IES 4 recommends that the presentation of ethics may be treated, at least initially, as a bring out subject in the accounting program. As you progress through your accounting curriculum and gain a wider knowledge of other subjects, your business curriculum will likely integrate the various topics covered in other business courses. This will encourage you to look for t he possible ethical implications of problems being discussed in your accounting classes and in other business classes you are taking.As an accounting professional you will also need to understand relevant codes of ethics. You can study ethical standards for accounting professionals using the AICPA code of ethics and the IMA ethical standards. You also can examine the ethical standards of other professions and discuss other potential approaches for ethical standards in the accountancy profession.You know from your own accounting education program that you often learn best when you are actively involved learning process, using techniques such as case studies role playing discussion of selected readings and videos analysis of real life business situations involving ethical dilemmas discussion of disciplinary pronouncements and findings seminars using speakers with experience in corporate or professional decision making Such active learning strategies give you a greater awareness of the ethical implications and potential conflicts that may arise from having to make difficult accounting decisions.It is important for you to learn from your ethical experiences. You should consider an experience, what went well, what did not work, and what approach may be taken in the proximo in similar circumstances.In this way, you will develop a decision model for ethical accounting choices. All accounting professional associations have codes of ethics that you will be required to follow. Unfortunately, fraud and ethical lapses persist in the business world. What can you do to improve ethical behavior? Awareness of ethical issues and a business decision model that incorporates ethics will help you to apply ethics in your business decisions. Just as you learn to apply financial models in your business decisions, you can also learn ethical models and apply them to business decisions.When you practice ethical situations in your accounting and business classes in college you will be b etter prepared to make good ethical decisions after you graduate and enter the accounting profession. How can accounting professionals incorporate ethical thinking into their business decisions? Accountants are good at working with numbers, but they need to look beyond the numbers when evaluating business projects. Ethical issues often are not easily measureable in dollars but their impact on accounting and business decisions may be significant and very important.The first step in the process is to be aware that there may be some ethical issues that could affect your decision. Again, awareness is the key. When you bring ethical considerations into the decision process then at least you are considering the possible ethical implications for people who may be affected by the decision you make. 8 Ethical Decisions in Accounting Accounting professionals who are CPAs must fulfill continuing education requirements to maintain their CPA license. Continuing education in ethics is required i n most states.Many CPA firms and large companies have ethics specialists to provide training and serve as resources to address ethical issues. ETHICS TOOLS What are some tools that you can use right now as an accounting student to help you solve ethical dilemmas and develop a process for making ethically good decisions? One tool might be to follow a defined set of steps in making an ethical decision. The Markkula Center for Applied Ethics at Santa Clara University suggests the following process for making an ethical decision Recognize an ethical issue Get the factsEvaluate alternative actions Make a decision and test it Act and reflect on the outcome There are also many web sites with resources that will help you learn and apply ethical principles. Here are some websites you can review throughout your accounting career Ethics Toolkit www. ethics. org/page/ethics-toolkit Cyber Students www. scu. edu/ethics-center/cydent Toolbox, Quiz, and More http//cba. lmu. edu/academicprograms/cen ters/ethicsandbusiness/toolbox. htm A Framework for Thinking ethically http//www. scu. edu/ethics/practicing/decision/framework. html Ethics Cases.www. scu. edu/ethics/practicing/focusareas/cases. cfm? fam=BUSI DISCUSSION QUESTIONS 1. As an accounting student, how are ethical issues addressed in your accounting curriculum? How can you include ethical issues in a cost-benefit decision model? 2. How should ethical issues be considered in making business decisions? In other words, because ethical factors often cannot be measured, how would you evaluate the effect of ethical issues when you are making a business decision? Ethical Decisions in Accounting 9 SECTION 4ETHICAL STANDARDS FOR ACCOUNTING PROFESSIONALS.Having discussed the importance and history of ethics in accounting and some ethical theories that form the basis of accounting ethics, we now turn our assist to the ethical standards of professional organizations. These are the rules that you will need to follow as an accountin g professional. We will start with a preview of professional associations of public accountants and worry accountants. Then we will look at the American Institute of Certified Professional Accountants Code of Professional Ethics and the Institute of Management Accountants statement of ethical professional practice. PROFESSIONAL ASSOCIATIONS.As an accounting professional you will belong to a professional accounting association such as the American Institute of Certified Professional Accountants (AICPA) or the Institute of Management Accountants (IMA). Professional accounting organizations have codes of ethics that you will be required to follow as a member of that organization. Violations of ethical codes can result in disciplinary action, loss of your professional license, and possible legal prosecution. In addition to the national accounting organizations, states also have licensing bodies and professional associations that have codes of ethical conduct.The National Association of State Boards of Accountancy (NASBA) promotes ethical standards through its Center for Public Trust, www. centerforpublictrust. org. Of course, in addition to the ethical standards of professional associations, you also will be required to follow your companys code of ethics and your personal value system. AICPA CODE OF PROFESSIONAL trade It is important to know that following ethical standards does not mean simply following the law. You need to distinguish between ethical standards and legal rules.As a CPA when you accept membership in the AICPA you assume an obligation of self-discipline above and beyond the requirements of laws and regulations. The Code of Professional Conduct of the AICPA consists of two sections(1) the Principles and (2) the governs. The Principles provide the framework for the Rules, which govern the performance of professional services by members. Principles The six principles of the AICPA code express the professions recognition of its responsibilities to the public, to clients, and to colleagues. 1.Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. 10 Ethical Decisions in Accounting 2. The public interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. 3. oneness To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense datum of integrity.4. Objectivity and independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. 5. Due care A member should observe the professions technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the members ability. 6.Scope and nature of services A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided. Rules The bylaws of the American Institute of Certified Public Accountants require its members to adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules. Rule 101Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by the AICPA. Rule 102Integrity and objectivity.In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or qualified his or her judgment to others. Rule 201General standards. A me mber shall comply with the general standards of professional competence, due professional care, planning and supervision, and sufficient relevant data. Rule 202Compliance with standards. A member who performs auditing, review, compilation, management consulting, tax, or other professional services shall comply with standards promulgated by bodies designated by the AICPA.Rule 203Accounting principles. Prohibits a member from expressing an unqualified opinion on financial statements that contain a material departure from GAAP. Rule 301Confidential client information. A member in public practice shall not disclose any confidential client information without the specific consent of the client. Rule 302Contingent fees. A member shall not charge a fee on condition that no fee will be charged unless a specific finding or result is attained. Ethical Decisions in Accounting 11 Rule 501Acts discreditable.A member shall not commit an act discreditable to the profession. Rule 502Advertising an d other forms of solicitation. A member in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, or harassing conduct is prohibited. Rule 503Commissions and referral fees. A member shall not for a commission recommend or refer to a client any product or service when the member also performs an audit for that client. Rule 505Form of organization and name.A member may practice public accounting only in a form of organization permitted by law or regulation whose characteristics conform to resolutions of the AICPA. IMA STATEMENT OF ETHICAL PROFESSIONAL PRACTICE The IMA ethical standards are based on the overall principles of honesty, fairness, objectivity, and responsibility. Members must act in accordance with these principles and encourage others in their organization to do so. Based on these principles the IMA requires its members to adhere to the following ethical standards Competence 1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills.2. Perform professional duties in accordance with relevant laws, regulations, and technical standards. 3. Provide decision support information and recommendations that are accurate, clear, concise, and timely. 4. Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity. Confidentiality 1. Keep information confidential except when disclosure is authorized or legally required. 2. Inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates activities to ensure compliance.