Ethical Ethics And Normative Ethics - 1078 Words

What is a right or obligation? What is good or bad? These two questions are examples of why mete-ethics and normative ethics exist. To be able to create an environmental ethic, one must have a sense of moral conclusion. Whether these morals are categorized through self-interest or obligation, meta ethics and normative ethics try to decipher these notions. To derive a normative ethic, meta-ethics needs to explain the language of morality, and how do humans come to a consensus of specific actions and thoughts. Ethics, by short definition, is how we (humans) relate to other beings (humans, animals, environment, etc.). Language such as, â€Å"right†, â€Å"wrong†, â€Å"good†, â€Å"bad†, and â€Å"obligation† are defined in different ways by different people,†¦show more content†¦I believe that individuals are granted the perception of free will under a higher authority, but there are overarching human rights that should be abided by. Normati ve ethics can be separated into two categories, utilitarianism and deontology. Utilitarianism can be defined by Jeremy Bentham in the book The Elements of Moral Philosophy as â€Å"morality, he urged, is not a matter of pleasing God, nor is it a matter of faithfulness to abstract rules. Morality is nothing more than the attempt to bring about as much happiness as possible in this world† (Rachels, 80). Bentham suggested that there is only one fundamental moral principle, the â€Å"Principle of Utility (Rachels, 80). Bentham describes the â€Å"Principle of Utility† as â€Å"whenever we have a choice between alternative actions or social policies, we must choose the one that has the best overall consequences for everyone concerned† (Rachels, 80). Utilitarianism is a scientific way of making decisions and objectively making decisions. Utilitarianism is views moral judgements based on a measurement of pleasure and pain. This can be interpreted as the greatest good for the greatest amount of people. Utilitarianism can be broken down into two sub categories, act utilitarianism and rule utilitarianism. Act utilitarianism considers only the consequences or outcomes of an action. Rule utilitarianism considers the consequences or outcomes that follow a rule of conduct. Deontology does not solely focus on the consequences of an act,Show MoreRelatedNormative Ethics And Ethical Ethics Essay1434 Words   |  6 PagesNormative ethics is defined as the study of ethical action, or in other words, the analysis of how one should act when faced with a dilemma, morally speaking. It evaluates the standards with regard the rightness and wrongness of an act. Descriptive ethics investigates moral beliefs while normative ethics evaluates actions. While descriptive ethics how many people believe that act is ethical, normative ethics investigate whether it is correct to have these beliefs. normative ethics therefore can aidRead MoreNormative Ethics And Ethical Ethi cs1586 Words   |  7 PagesNormative ethics is a study that tries to determine which things are good, which actions are right, which motives are worthy and which character traits are virtues. In other words, normative ethics is a philosophy about what we should morally do. Metaethics is a theory about normative ethics which is concerned about what exactly do normative ethics are claiming. This is a philosophy about the nature of moral claims, moral judgements and moral disagreements made by the normative ethics. Many theologiansRead MoreEthical Theories Of Normative Ethics1259 Words   |  6 PagesOver the last couple of weeks in Philosophy 103, we learned five theories concerning normative ethics: utilitarianism, duty ethics, virtue ethics, care ethics, and natural law ethics. While learning about those theories, I often thought about how the arguments for some theories included interesting ideas that I personally agreed with, but the methods of reasoning were somewhat lacking. Contrastingly, I encountered theories with arguments that were not thought-provoking ideas at first, but I becameRead MoreFeminist Ethics : A Better Alternative Than Traditional Normative Ethical Theories Essay1540 Words   |  7 Pagesthe question: Could feminist ethics provide a â€Å"better† alternative than traditional normative ethical theories? In order to answer this question, one must have an understanding of what feminist ethics is and what it aims to accomplish. According to Rosemarie Tong and Nancy Williams, feminist ethics is â€Å"an attempt to revise, reformulate, or rethink traditional ethics to the extent it depreciates or devalues women s moral experience.† An important point in feminist ethics is to understand how genderRead MoreNormative Ethics: Society Determines What Moral and Ethical Act or Action is Correct and Acceptable1446 Words   |  6 PagesNormative ethics are those ethical principles and values that are considered morally correct and e xpress principles of good character, actions that are viewed as right rather than wrong and are commonly accepted and reasonable. The prompt in this assignment refers to the requirement of â€Å"the existence of normative† requiring the practice of normative ethics in how individuals and society determine what moral and ethical act or action is correct and acceptable. Normative ethics embraces the philosophicalRead MoreEthics Paper1177 Words   |  5 PagesEthics Paper Week 1 Assignment Rheana Willis 01/08/2012 Dilemma Choice 2: A married couple, both addicted to drugs, are unable to care for their infant daughter. She is taken from them by court order and placed in a foster home. The years pass. She comes to regard her foster parents as her real parents. They love her as they would their own daughter. When the child is 9 years old, the natural parents, rehabilitated from drugs, begin court action to regain custody. The case is decided in theirRead More Ethical and Philosophical Questions about Value and Obligation977 Words   |  4 PagesEthical and Philosophical Questions about Value and Obligation I Recall the distinction between metaethics and normative ethics. Normative ethics deals with substantial ethical issues, such as, What is intrinsically good? What are our moral obligations? Metaethics deals with philosophical issues about ethics: What is value or moral obligation? Are there ethical facts? What sort of objectivity is possible in ethics? How can we have ethical knowledge? Recall, also, the fundamentalRead MoreThe Normative Foundations Of Public Service Ethics832 Words   |  4 PagesThe Normative Foundations of Public Service Ethics Introduction Those thought to be ethical or moral are described in terms of their values in regards to honesty, integrity and good character. Our ethical conduct originates from our values which are greatly influenced by our morals; they provide guidance and are our standard for the ways in which we carry out and view right and wrong decisions. For these reasons, personal ethics are said to be our foundation and, as such, often influence how we administerRead MorePerformance Appraisal And Compensation Evaluation1018 Words   |  5 PagesBody At work ethics are a part of almost everything we do, this is especially true of performance evaluations. It is very important to approach performance evaluations in an ethical manner as to avoid letting personal or other irrelevant issues cloud the issues at hand. That being said there is more than one type of ethics that you can apply to performance evaluations. I will provide an overview of the types of ethics I will use and evaluate the ways in which the use of these ethics would be practicalRead MoreNormative ethical subjectivism and the four arguments aganist it with examples1418 Words   |  6 PagesNormative ethical subjectivism is an ethical stance that attempts to specify circumstances under which an action is morally right or wrong using four distinct arguments that try to prove this claim. Normative ethical subjectivism claims that an act is morally right if, and only if, the person judging the action approves of it. Stemming form this view on ethics a normative ethical theory has been made. An ethical theory is a theory of what is right and wrong. This stance on ethics is the opposite

Premier Fitness Ethics Assignment Free Essays

Ethics Assignment Premier Fitness The actions in question regarding Premier Fitness Clubs were proven to be misleading and in violation of the competition act as well as the basic consumerism trend that has aimed to empower consumers and increase their rights. In their quest to meet the firm’s profit oriented objectives, objectives of being economically usefull, and to earn enough profit to survive, Premier Fitness seemingly decided that they could forgo the objective of being socially useful. Misleading/false advertising and marketing was employed that drastically reduced or eliminated social usefulness by underhandedly convincing customers to enter contracts with the fitness club that resulted in materially higher fees, undisclosed costs, and high total net costs than the advertising would lead their customers to believe. We will write a custom essay sample on Premier Fitness Ethics Assignment or any similar topic only for you Order Now Information was not adequately disclosed to portray the true costs associated with gym membership and cancellation of membership was found to be excessively difficult. Premier Fitness also was found to be withdrawing money from cancelled customer accounts which is also unethical behavior on their part. It is ironic that focusing on profit oriented objectives and the resulting unethical activity lead to the payment of a $200,000 fine by Premier Fitness for their unethical actions. Social usefulness was sacrificed by producing misleading advertisements that would lead customers to come to incorrect conclusions regarding total fees. This action violates the competition act and gave Premier Fitness and unethical advantage over their direct competition in the competitive business of fitness establishments. The competition act is structured to limit monopolistic behavior that could be damaging to smaller competitors and protect consumers, and by violating it, Premier Fitness could have negatively affected the competition in an unethical fashion as well as harmed consumers who ended up suffering greater financial losses than they had expected based on the advertising that they would have thought they fully understood. Premier Fitness’ false/misleading advertising and marketing would have left customers to believe that Premier Fitness was giving lower prices than the competition, which was not necessarily the case. Customers would therefore wrongly choose Premier Fitness’ services over those of the competition based on the superior price-point that Superior Fitness was seemingly offering. The result is that Premier Fitness’ acts harmed both the customers themselves as well as the competition that was advertising in a more ethical manor and losing business to Premier because of it. Advertising produced by Premier Fitness was misleading in that it violated many of the ‘do’s and don’ts’ of advertising. For example, using of fine print that was excessively small and possibly not legible. The impression created by the ad was much different than what the fine print conveyed. Also, not all material information was disclosed in all advertising, as some information was strategically left out of some advertisements. Premier’s misleading advertising and fine-print resulted in the charging of higher prices when multiple prices were appearing on their advertised product. With the misleading nature of the advertisements, customers were seemingly charged above the advertised price. The result of legal actions taken against Premier Fitness has undoubtedly affected their reputation considerably. Wide-spread negative publicity toward the company has unquestionably had a negative impact on the company’s operations. Websites designed to promote consumerism are a breeding grounds for the spreading of negative publicity towards unethical business operation. Although Premier continues to operate and has been in business for many years, it is conceivable that their reputation has been tarnished in a way that offsets any financial gains obtained through their unethical actions. Lost business due to poor reputation could easily have negatively impacted their financial objectives far more than gains achieved through misleading and false advertising. In order to fully recover from the negative effects on reputation that this incident has caused, Premier Fitness may benefit from re-aligning its objectives towards more of a customer oriented focus. Its marketing objectives must also be evaluation in order to be in line with such changes in the focus of the company objectives since marketing objectives often go hand-in-hand with company objectives. It is clear by the results observed in this case that Premier Fitness should have paid closer attention to the legal environment. Closer attention would have yielded the knowledge and understanding of the laws that inevitably were broken and could have guided Premier in a more ethical direction that would have bypassed the requirement for legal action and all the following negative publicity and financial ramifications that have haunted Premier Fitness thereafter. How to cite Premier Fitness Ethics Assignment, Essay examples

Machiavelli free essay sample

This paper examines the external influences on Niccolo Machiavellis writings. In four of Machiavelli?s best known works, Discourses on Livy, The Art of War, The History of Florence, and The Prince, we can see a clear influence from such Machiavellian contemporizes as Cesare Borgia, Francesco Vettori, the Medici Family, and general public opinion, which should be a cause for caution in relaying on Machiavelli?s writings as an accurate discussion of history or an ethical discussion of politics. The author discusses how the ideas that Machiavelli placed on paper over five hundred years ago still have meaning in the 21st Century. From the paper: While Machiavelli?s works lack the modern day standards of documentations, he was ahead of his time in historical philosophy and approach. He was the first historian to acknowledge that the need to explain events leading up a specific event to understand why that event occurred and to understand the results of that event. We will write a custom essay sample on Machiavelli or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As for is external influences, they need to be taken into consideration, so we can accurately understand his writings, the period in which he was writing, and the periods in which he was writing about. He may contradict himself in his political belief, but considering the pressures that he was under he manages to give a pretty good analysis of events and history. Machiavelli?s works has managed to sustain its ideas from the 1500?s to the 21st Century and will continue to be a source of knowledge and debate for centuries to come.

Isolation in the Scarlet Letter Essay Example

Isolation in the Scarlet Letter Essay Throughout the novel, The Scarlet Letter, Nathaniel Hawthorne emphasizes the intricate themes of isolation and alienation. Using a variety of literary techniques and descriptions of emotions and nature, Hawthorne is able to fully depict the inner feelings of hurt suffered by the central characters as a result of severe loneliness and seclusion. This, therefore, further adds to the overall gloomy and cynical atmosphere of the work. Isolation and alienation, two forms of torturous estrangement, are experienced by the key figures, Hester Prynne, Arthur Dimmesdale, and Roger Chillingworth, each due to different situations and to various degrees. Overall, The Scarlet Letter is primarily concerned with the thoughts and feelings of Hester Prynne. Hester, being an outcast of society, experiences the most evident and apparent form of isolation and alienation. As a symbol of sin, Hester is viewed by the strict Puritanical town as an outsider, a presence of evil, and, ultimately, one who is detested by God. The towns harsh condemnation of Hester is revealed through a local womans comment, †¦at the very least, they should have put the brand of hot iron on Hester Prynnes forehead (36). Although this dire attitude towards Hester does eventually improve, due to her many benevolent works for the poor, she never truly does escape the feelings of lonesomeness and segregation present in her life. This fact is further stressed by Hawthornes exclusion of all conversation and dialogues, a usage of context and form, in chapter five to demonstrate that Hester has absolutely no communication with the world beyond her occasional trips to town to receive and deliver embroidery orders. Described as dark and inscrutable. The forest, in contrast, provides Hester with a secluded habitat in which she may seek truth and escape the glares of humanity, though all the while downhearted and alone (54). A more private and hidden feeling of isolation and alienation is conveyed through Arthur Dimmesdale. Unlike Hester, who has been thrown into a life of dejection by society, Dimmesdale inflicts this desolation upon himself. Dimmesdale, unable and unwilling to publicly reveal his sin, continu es to be haunted by his own guilt, and consequently feels inner isolation towards humankind. We will write a custom essay sample on Isolation in the Scarlet Letter specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Isolation in the Scarlet Letter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Isolation in the Scarlet Letter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Nonetheless, the entire town embraces Dimmesdale as a messenger of God and a miracle of holiness who should be greatly admired and respected (98). Paradoxically, Dimmesdale views himself as an evil fiend and punished himself with daily abuse and starvation. In the end, when Dimmesdale finally does release his guilt and shame, he succumbs to sickness and dies, feeling for the very first time, true happiness and peace. As the impious revenge-seeking villain of the novel, Roger Chillingworth undergoes the most concealed and obscure form of alienation and isolation. Not only is he physically separated from his companion, Hester, and the townspeople, who suspect evil intervention, but is also mentally detached from himself. To exhibit this transformation, Hawthorne expresses the character of Roger Chillingworth primarily through private contemplation; Chillingworth exposes his true self only through his thoughts. With exception to Hester, Chillingworth speaks to no other person about his plans or motives. Following his vow to uncover Hesters secret lover, Chillingworth slowly begins to lose his true identity to the devil. Such pure wickedness causes Chillingworth to eventually withdraw from his prior life and isolate himself to live in a world, which through his eyes, only contains bitterness and hate. Although Hester, Dimmesdale, and Chillingworth all experience alienation and isolation, each endures a different aspect and to various extents. Hester is alienated from her fellow man and is completely cut off from a life of customariness and normality. On the other hand, Dimmesdale, essentially the towns public figure, feels alone in the fact that he is the sole person, besides Hester, to really understand the true man within himself. This agonizing wound is so strong that it eventually takes his life. However, Chillingworth is the character that goes through the most harsh and excruciating form of torture. To surrender to evil and watch oneself gradually wither away due to ones own choice is one of the most unbearable pains known to man. Revealing the sinister sides of humanity, The Scarlet Letter expresses the torment and anguish that humanity sets upon each other through hypocritical laws and its rejection of love and passion in favor of principles and morality. The agony of isolation and alienation that Hester and Dimmesdale go through, which directly extends to Chillingworths distress, is caused by the firm belief, by the town, that they are responsible for the extermination of all existing sin on earthy, though they themselves sin. IN addition, Hawthorne explains that society, in judging people according to what they themselves believe to be proper and ethical is, appallingly to claim to be flawless and equal to the superiority of God himself. This moral dilemma further points out the dishonesty of humankind and, above all, its inability to be true.

The Failed Inventions of Thomas Alva Edison

The Failed Inventions of Thomas Alva Edison Thomas Alva Edison held 1,093 patents for different inventions. Many of them, like the lightbulb, the phonograph, and the motion picture camera, were brilliant creations that have a huge influence on our everyday life. However, not everything he created was a success; he also had a few failures. Edison, of course, had a predictably inventive take on the projects that didn’t quite work the way he expected. â€Å"I have not failed 10,000 times, â€Å" he said, â€Å"I’ve successfully found 10,000 ways that will not work.† Electrographic Vote Recorder The inventor’s first patented invention was an electrographic vote recorder to be used by governing bodies. The machine let officials cast their votes and then quickly calculated the tally. To Edison, this was an efficient tool for government. But politicians didn’t share his enthusiasm, apparently fearing the device might limit negotiations and vote trading.   Cement One concept that never took off was Edisons interest in using cement to build things. He formed the Edison Portland Cement Co. in 1899 and made everything from cabinets (for phonographs) to pianos and houses. Unfortunately, at the time, concrete was too expensive and the idea was never accepted. The cement business wasnt a total failure, though. His company was hired to build Yankee Stadium in the Bronx. Talking Pictures From the beginning of the creation of motion pictures, many people tried to combine film and sound to make talking motion pictures. Here you can see to the left an example of an early film attempting to combine sound with pictures made by Edisons assistant, W.K.L. Dickson. By 1895, Edison had created the Kinetophone- a Kinetoscope (peep-hole motion picture viewer) with a phonograph that played inside the cabinet. Sound could be heard through two ear tubes while the viewer watched the images. This creation never really took off, and by 1915 Edison abandoned the idea of sound motion pictures. Talking Doll One invention Edison had was just too far ahead of its time: The Talking Doll. A fill century before Tickle Me Elmo became a talking toy sensation, Edison imported dolls from Germany and inserted tiny phonographs into them. In March 1890, the dolls went on sale.  Customers complained that the dolls were too fragile and when they worked, the recordings sounded awful. The toy bombed. Electric Pen Trying to solve the problem of making copies of the same document in an efficient manner, Edison came up with an electric pen. The device, powered by a battery and small motor, punched small holes through paper to create a stencil of the document you were creating on wax paper and make copies by rolling ink over it.   Unfortunately, the pens weren’t, as we say now, user-friendly. The battery required maintenance, the $30 price tag was steep, and they were noisy. Edison abandoned the project.

Words to Describe the Highest Point of Achievement

Words to Describe the Highest Point of Achievement Words to Describe the Highest Point of Achievement Words to Describe the Highest Point of Achievement By Mark Nichol How does one express the greatest degree of success? Multiple optimal words are available to choose from. Several terms refer literally to mountaintops. Peak, perhaps an alteration of pike, meaning â€Å"a short point or spike,† refers figuratively to a high point one has reached among other achievements, just as a mountain peak is often one among many. Pinnacle derives from the Latin term pinna, meaning â€Å"battlement† or â€Å"wing†; the figurative sense can connote an unsteady height one reaches by sudden success. Summit, ultimately from the Latin term summus, meaning â€Å"highest† (and related to sum and summary), suggests the highest possible position; in addition, to summit, in mountain climbing, is to reach a mountain peak, and a summit is a meeting or conference involving government leaders. The Greek term akme means point,† and acme has acquired the connotation of perfection. Apex, a Latin word for the tip of an ancient Roman priest’s cap, came by association to refer to mountaintops, similar-looking architectural features, and figurative high points. Climax, from the Greek word klimax, meaning â€Å"ladder,† denotes the high point in a series of events, whether in a work of fiction or in one’s lifetime. Culmination, from the Latin verb culminare, meaning â€Å"crown† (related to the Latin word from which column is derived), implies that one has achieved a high point as a result of a series of preceding accomplishments. Zenith, like its antonym nadir, is from Arabic; the word it stems from means â€Å"road or path† and is an abbreviation of a phrase meaning â€Å"the way over the head.† Zenith is still used in an astronomical sense to refer to the highest point overhead, and figuratively, it describes a high point of achievement. Another term borrowed from astronomy is apogee, ultimately from the Greek term apogaios, meaning â€Å"far away from the earth†; it refers an orbiting object’s farthest distance from the object’s origin but also pertains terrestrially to the highest point reached. A high point is also described as a capstone, from an architectural term for the highest stone in an arch. Other terms include crown, as used in adjectival form in the phrase â€Å"crowning achievement,† and the phrase â€Å"high-water mark,† a reference to the highest level a body of water reaches during high tide or a flood. One can also refer to the crest of one’s career or fame; crest derives from the Latin term crista and has the literal senses of a ridge or top, or a plume or tuft of feathers or hair. Optimum, adopted directly from Latin, is a noun as well as an adjective, but it refers to the greatest degree attainable or most favorable conditions and does not apply, for example, to achievements. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:50 Incorrect Pronunciations That You Should Avoid25 Russian Words Used in English (and 25 More That Should Be)How Do You Pronounce "Mozart"?

Channel Design plan Term Paper Example | Topics and Well Written Essays - 1000 words

Channel Design plan - Term Paper Example A good channel distribution plan identifies the market segment that the products target, the preferences of the target customers, various market conditions and describes the appropriate structures that ought to be put in place so as to ensure efficient distribution of goods and services (John, 2002). Channel design planning enables products to grow from obscurity to become internationally recognized brands. This has made channel design planning one of the most demanded strategies in marketing in the contemporary world. The main essence of marketing channels is about making products and services available to consumers conveniently when, where and how they need them. A distribution channel entails a lot of strategies, most of which the consumer is not aware about because the consumer is only interested in getting the final product (Louis and David, 2000). The channels consist of very complex and dynamic systems which include distribution centers, technologies and strategies that are al l aimed at ensuring the customers can access the products and service more conveniently. This plan will focus on creating a channel design for my new business dealing in interior design. This is a new business that I have set up by establishing an interior design company. In this company I intend to create decor products for homes and sell the same on the website of my company. I also intend to offer a wide range of services relating to interior design. There is already an existing market for interior design with few companies already existing I the industry. The problem however is that the distribution channel is not well designed. Having my own channel design plan will make my business stand out and benefit more from because it will be much easier for me to get my services and other products to the target customers. I decided to take my company to the internet because this is turning to be one of the easiest ways to get products to consumers. More and more consumers are becoming a ware of buying goods from the internet making e-commerce one of the most popular business transactions. By selling my products on the internet I will be reaching out to consumers directly without the need of going through traditional middle men in the supply chain. This will make my products cheaper and attractive to my target consumers. A detailed analysis of the design plan is as shown below. The Market to be targeted by the new business Interior design is an emerging field that is gaining ground with a few established companies already offering their services to consumers. My new business hopes to grow quickly and become one of the leading businesses in the industry. In order to achieve this, it is important to identify my target consumers so as to be aware of the market segment that the business will be focusing on. The main consumers in the interior design industry include the real estate investors, home owners, event planners among others. There is a huge demand for decor mate rials, interior design advice among other services. Given this huge market the industry has, my business will only focus on events planners as the primary market segment. These events planner include planners of wedding receptions, birthday parties and other gatherings that need decor products. Since most of my products will be sold on the internet, a huge chunk of this segment will

Regulatory Measures Essay Example | Topics and Well Written Essays - 750 words

Regulatory Measures - Essay Example This paper will examine regulatory measures as stipulated in the Federal Sentencing Guidelines for Organizations (FSGO), Sarbanes-Oxley Act (SOX), and Consumer Financial Protection Bureau (CFPB). Indeed, in 1991, the federal government through the United States Sentencing Commission enacted the Federal Sentencing Guidelines for Organizations to curb legal violations in organizations by imposing harsh penalties upon organizations whose employees or company representatives commit federal crimes (Ethics Resource Centre, 2005). Ideally, the Federal Sentencing Guidelines for Organizations would also guide the Federal Judges while convicting and punishing organizational defendants (Ethics Resource Centre, 2005). The Federal Sentencing Guidelines for Organizations came because of continued debate over the significance of instilling ethical conduct in organizations to guide the code of operations (Ferrell et al, 1998). Actually, the need for an ethical conduct emanated from the fact that org anizations continuously violated the law that governed their operations. Moreover, the ethical and legal challenges that faced the managers and employees of an organization necessitated the establishment of an ethics program and its compliance policy (Ethics Resource Centre, 2005). ... On the other hand, George W. Bush signed into law the Sarbanes-Oxley Act of 2002 (Zameeruddin, 2003). The Act proposed universal reforms on financial operators, lawyers, auditors, corporate board members, and other official that trade securities (Zameeruddin, 2003). The main aim of the Act was to prevent and punish corporate and accounting fraud and corruption as well as safeguarding the interests of the employees and shareholders. The Sarbanes-Oxley Act of 2002 came as a result increasing of complex corporate and accounting scandals in the public sector (Independent Sector, 2013). Most specifically, the collapse of Enron and reports of accounting fraud at WorldCom, HealthSouth, and other leading firms in the US led the US Congress to enact the Sarbanes-Oxley Act of 2002 (Vakkur & Herrera-Vakkur, 2012). As such, there was a need to formulate laws to curb this trend and restore public trust in the corporate world. Additionally, the Act came into effect as a way of establishing an effe ctive oversight measure to the financial and accounting operations of an organization (Independent Sector, 2013). Furthermore, the Consumer Financial Protection Bureau (CFPB) offers equal opportunities for the employer in compliance with federal law and seeks to create and maintain a vibrant and diverse workforce (Consumer Financial Protection Bureau, 2013). The Consumer Financial Protection Bureau came because of increased discrimination in the membership in a labor organization, or any other organization that does not abhors merit. As such, it encourages professional development, retention on employees, and offers compensation and benefits packages to the employees. Ideally, we can establish that the Federal Sentencing Guidelines for

A Historical Recording of a Fictitious Story Essay Example for Free

A Historical Recording of a Fictitious Story Essay One powerful factor in effective storytelling lies in the strong characterization of the figures in the story, and the novel, â€Å"Don Quixote† sustains this factor. In the beginning of the novel, Miguel de Cervantes warns his â€Å"idle readers† (Cervantes, page __) that he simply wants to relate the story of a stepson who lived a ridiculous but great life, saying thus: â€Å"My wish would be simply to present it to thee plain and unadorned, without any embellishment of preface or uncountable muster of customary sonnets, epigrams, and eulogies, such as are commonly put at the beginning of books. † (Cervantes, page__). The second part of the novel reveals a similar contention, this time uttered by Cide Hamete Benengeli in Chapter LXXIV. The reputed father of Don Quixote de La Mancha, Benengeli says, â€Å"For me alone Don Quixote was born and I for him. His was the power of action, mine of writing. † (Cervantes, page ___). By repeating these contentions, Miguel de Cervantes emphasizes and reiterates the idea that Don Quixote is a real character, a man who is not merely a product of a novelist’s imagination, but a tangible entity. Cervantes and his phantom figure, Benengeli, claim that they are merely recorders of Don Quixote’s deeds and misdeeds. Cervantes declares thus in his preface: â€Å"In belief of the good reception and honours that Your Excellency bestows on all sort of books, as prince so inclined to favor good arts, chiefly those who by their nobleness do not Customer’s last name 2 submit to the service and bribery of the vulgar, I have determined bringing to light The Ingenious Gentleman Don Quixote of la Mancha. † (Cervantes, page__). Cervantes distances himself from the character by saying that he is merely a recorder of a person’s history, not a creator of a person so intriguingly chivalrous and comical at the same time. In doing so, Cervantes strengthens the character of Don Quixote, making him a mystery, and an enigma. Was he real, or was he imaginary? This intriguing question has kept readers all over the world and across generations to keep turning the pages of this humorous novel, and in this respect, Cervantes achieves his triumph in making the adventures of a tragic and comic knight-errant, a very engaging read. The two mentioned passages delineating one contention are significant in the reading of the novel as a whole. Promoting Don Quixote as a tangible entity, a real character, makes the novel more humorous, more effective, and more influential; the themes and sentiments imbibed in the story are therefore communicated more strongly. Cervantes provides a critical commentary on the Spanish lifestyle and morals at the time the novel was written, and one way to take a humorous novel seriously, is to project it as a palpable, realistic account of one person’s adventures and misadventures. This in itself is an ingenious literary style. Making Don Quixote an enigma and claiming that he is real, reflects the ridiculous and preposterous nature of the novel. Cervantes is ultimately making a literary statement: that in a world and in a time when chivalric ideals are appropriate, yet overrated, a society that is suspended between the grandiose aspects of chivalry and the humility of noble chivalric ideals must examine its principles very closely. If it fails to do, it may likewise fight windmills instead of giants, and therein lays a societal problem too unbelievably difficult to overcome. Works Cited Cervantes, M. Don Quixote. (Publication Information).

Julius Lester Essay examples -- Children Literature African American E

Julius Lester Julius Lester is an African American Jewish Professor at UMass-Amherst who writes children's books along with teaching classes in departments of Judaic Studies, History and Literature. Before Julius was a professor at UMass-Amherst; he was a graduate of Fisk University in 1960, where he began as a professional musician and singer. He then furthered his career to direct the Newport Folk Festival and then went on to host a live radio show. Presently, Julius is known as "foremost among black writers who produce their work from a position of historical strengths." Julius writes children's books to teach moral and political values. In many of his books, he uses African American characters to relate back to the days of slavery. For example in his book; John Henry, he uses an African American character and ,makes him into a hero. The character in the book is able to break through a cave faster than a machine which symbolizes strength and courage among the African American race. In Les ter's book, How Many Spots Does A Leopard Have?, he uses n...

My Conflict Management Philosophy Essay

There are always times when one doesn’t agree with another opinions and decisions. Thus, conflict occurred. I’m pretty sure everyone faced conflict almost every single day in their life and it’s inevitable. However there are few ways to solve it or even simplify the problem. I can still recall I faced a huge conflict with my mom few years back. I am vexed whether to continue my studies in university or college. I went to do a lot of research and seek for counselor’s opinion. My counselor teacher is the only person which I can trust the most as she has helped me a lot during my high school years. Despite that, she also taught me ways to release stress as well. She is also willing to give me extra tuition classes to help me in my studies. That is why I’ll always put more efforts and be diligent to achieve a good result. Thus to me, she is the most respectful teacher in my life. Of course when I have no idea what course to further my study, I will look for her and seek her advices. She is indeed a very good and kind teacher. She helped me in differentiating the advantages and disadvantages of the university and college that finally conclude first problem. I found my passion in studying Mass Communication and so far Han Chiang College is one of the famous in teaching Mass Communication course in Penang. Hence, I make my decision to study there. However, things did not go on smoothly. I have a serious argument with my mom as I told her I will further my studies in Han Chiang because she wanted me to continue my studies in a university. All along my mom is a stubborn person. She will never listen to the others opinion except for my dad. It is certainly not easy to persuade my mom. My mom will always use the method of forcing to make me follow her way and every time I obey to her decision. However for the sake of my own future, I did not follow her way this time. My mother is indeed an indomitable person. She was so angry that time that she wants to kick me out of the house. Based on this situation, firstly I practiced the method of withdrawal because I know if I continue to argue with my mother, it’s going to be another endless fight. No matter how long we quarrel for it, it will also not come out with any solution. Then I just shouted to her to end our argument on that day. After that, I quickly walk back to my bedroom and shut my door. My mom was very angry of me that time because I simply throw my temper on her. Consequently, our relationship became worsen and my mom did not talk to me for several days. During that time, I am very disappointed and yet sad. I’m disappointed because my mom forces me to follow her way and do something that I don’t wish to. I’m sad is because of relationship with my mom is getting worse and worse. After calming myself down, I know this topic is unavoidable. Thus, I come out with a solution to solve it. I know the only person who can help me to solve this problem is my dad. So I went to look for my dad and discuss it with him. I used the method of negotiating to discuss with my dad. I told him I love my mom and I don’t want her to upset but I really don’t want to force myself to do anything that I don’t like. After having a talk with my dad, he told me that he will talk to my mum and discuss it with her. After that, my dad helps me to persuade my mom. Lastly, my mom allows me to continue my studies in Han Chiang College but with a condition. My mom doesn’t want me to study in college because she is afraid I’ll pay much attention on my studies as college schedule is much more flexible than in university. Thus, she’s afraid that I’ll skip my classed very often and hang out with friends. So, I made a promise to her that I’ll not skip my classes and I’ll try to maintain my CGPA above 3. 0 for every semester. In conclusion, we used the method of compromising in this mater.

Darren Mansaram (or Flash as he is better off known) scored one of the best goals he had ever scored in his short career

Darren Mansaram (or Flash as he is better off known) scored one of the best goals he had ever scored in his short career. Only eighteen years of age, but an up and coming star of the future hit the sweetest of shots to keep Grimsby Town in the F. A Cup. Grimsby was playing Burnley in the third round of the F. A Cup for a place in the fourth round maybe to face one of the premiership big boys. It was a miserable day with snow coming down in buckets. The previous league match at Grimsby was called off because of a waterlogged pitch so this match was lucky to go ahead. The eighteen year old from Doncaster was named in the starting eleven to face the team they had beat 6-5 two months previously. With the ground quickly filling up, the players came out of the dressing room onto the pitch for a warm up. Every Grimsby player applauded the Grimsby fans for their support and every person in the crowd applauded back. The team started their warm-up and there, right in the middle was Darren Mansaram. This was to be his first F. A. Cup match of his career and it was definitely going to be one to remember. Kick Off was approaching quickly and the snow seemed to have cleared, so the referee gave to ‘all clear' for the match to go on. The ground was rather full as the players came out of the tunnel, the Grimsby faithful applauded their team and the Burnley faithful applauded theirs. The officials called in the two captains to determine who was to kick off. It was to be Grimsby to kick off left to right towards the away end. Flash and David ‘Digger' Soames to kick off, playing the ball back to Stuart Campbell who in turn plays it to player/manager Paul Groves. Groves loses out to Paul Weller who plays a first time ball to Arthur Gnohere. He hits a long ball over the top of the Grimsby defence, Georges Santos looks over at the linesman to see if there is an off-side, Robbie Blake chases it down, takes it around the Grimsby keeper, Danny Coyne, and hits a shot which smacks the upright. The Grimsby defence can't clear it, Tony Grant comes steaming in and whacks the ball straight over the Pontoon. The town fans cheer with sheer delight as they watch the ball disappear. Grant got right under the ball there. Danny Coyne to take the goal kick, it's a brilliant kick which Stacey Coldicott heads on straight for ‘Digger' Soames who chases it down and hits a first time shot right into the Burnley keeper's arms. A great chance for Grimsby turned into a wasted opportunity. Marlon Beresford clears the ball for Burnley, Georges Santos heads the ball clear. It's pumped straight back into the box by Mark McGregor; Coyne comes flying out of his goal and gathers the ball comfortably. He rolls it out to Gallimore who plays a first time ball to Ford. Ford to Santos, up to Cooke who controls the ball well. Cooke has the ability to take people on from here. Branch and Gnohere quickly close Cooke down. Cooke decides to dribble the ball. He's took it past Branch, skips past the challenge from Gnohere. It's three on two for Grimsby here, what can Cooke do? Who can he pick out? It's a great ball behind Cox. Digger Soames is onto it. One on one with Marlon Beresford. Beresford makes himself as big as possible, Digger slides the ball underneath Beresford and just the wrong side of the post. The Burnley supporters look happy to see the ball slide the wrong side of the upright. Great play by Grimsby, deserved a goal there. Beresford to take the goal kick. He's taking his time with it to slow down the flow of play. Super goal kick headed away by McDermott, headed on by Groves. Cleared by McGregor, Ian Moore controls the ball. Forty yards out, dribbles the ball around Coldicott, Groves comes steaming in. Moore skips past the challenge from Groves, slides a ball around the back of the Grimsby defence, Alan Moore is onto it. Just Coyne to beat. SUPER GOAL from Alan Moore, 1-0 Burnley. Coyne is absolutely furious with his defence. The Burnley fans jump up as overjoyed as Moore himself. Flash to precede the match with the kick off. He plays the ball to Digger who picks out Cooke with a pin-point pass. Cooke, back to McDermott. McDermott brings the ball in-field, Santos goes the opposite way. Great play here from Grimsby. Santos plays a neat one-two with Cooke, Santos keeps going. He sees Flash in space and plays a tidy ball around the back of the Burnley defence. Flash runs onto it. Cox comes flying in with the challenge. Flash neatly tucks the ball between Cox's legs. This is great build-up play from Mansaram. The town faithful are on their feet, urging Flash on. He spots Digger making his way into the box. Superb ball straight to the head of Digger Soames, Just wide, if anything deserved a goal that certainly did. Beresford to resume play, just a short kick out to Cox, who turns and controls well. Tony Grant receives the ball at half way. Grant runs with the ball, past Groves, past Santos. One on One with Coyne. The shot deflects off Coyne's legs straight to WELLER. 2-0 to Burnley who I dare say justify this lead. Player/Manager Groves can't believe that his side are 2-0 down to the team they beat 6-5. Where on earth was the Grimsby defence there? Digger to kick off for Town as they look to come back from 2-0 down to beat this Burnley side. Coldicott in possession of the ball for Town. Groves takes over and plays it to Cooke. Cooke attempts to play a cross-field ball to Gallimore, which finds its intended target. Gallimore plays a neat one-two with Santos. Gallimore to Campbell, who plays a first time ball to Stacy Coldicott. Town are keeping possession well here. Coldicott in midfield plays the ball back to Ford. Ford leaves it for Coyne, who hits the ball first time to out to McDermott. McDermott turns and sees Cooke in space. Cooke receives the ball at half-way. He's got time and space to run with the ball here. Cooke takes the ball on, Gnohere comes across. Cooke skips past the challenge from Gnohere. The crowd urges Cooke on. Cooke comes in-field, he's got time to cross a ball in. It's a superb ball onto the head of Mansaram. It smacks the upright and bounces out. Groves has a shot, which is blocked by Branch. Coldicott hits a shot which is saved by Beresford. What a goalmouth scramble. Campbell hits a screamer which is blocked on the line by Cox. Finally Ian Moore clears the ball for Burnley and the defence can breathe again. Grimsby are really trying to get back into the match. Graham Rodger the assistant manager screams instructions to the captain McDermott and to player-manager Paul Groves. For the time being it is Burnley in the lead and Burnley in possession with Papadopoulos. This is his first real touch in this exciting and productive first half. Thirty Seven minutes in and its Grimsby Town 0, Burnley 2. Papadopoulos with a one-two with Grant. Papadopoulos keeps going and slides a ball through the middle of the defence. Alan Moore is chasing the ball down, Coyne comes flying out of his goal. Moore has to get past Santos first. He's done that successfully. He's one on one with Coyne. Coyne still flying from his goal line, collects the ball comfortable. The danger is over for Grimsby. Burnley are to make a substitution here, It's going to be Paul Weller to leave the field of play to be replaced by Paul Cook. Grimsby will be happy to hear the referee's whistle for half time. There is two minutes plus stoppage time left. McDermott is in possession for Grimsby. He's trying to slow things down here. He plays it back to Coyne, Coyne controls the ball and takes his time before playing the ball to Gallimore. The fourth official holds up the electronic board. He's indicated one added on minute. Gallimore to Georges Santos straight to Groves. Groves hits a ball over the top of the Burnley defence, Digger chases after it. Last chance for Grimsby. Digger has two defenders to beat. Cox and Gnohere. He beats Cox comfortably, only Gnohere to beat. Gnohere takes the ball off Digger and pumps a ball up-field. The Burnley crowd breath a sigh of relief. The referee blows for half time. What an exciting, action-packed first half, more of the same is expected in the second. Burnley are two goals up here against a weak Grimsby side compared to the one almost two months ago. Well, Grimsby have had the most possession but it's Burnley who have got the rewards for their hard work. At half time here at Blundell Park, it's Grimsby Town nil Burnley two. Half time entertainment here at Blundell Park today with to local junior sides are playing in a mini tournament. I wonder what is going on in both changing rooms, do you? Well wonder no more because in both changing rooms we have installed microphone camera's, so off to the home changing room to get an idea of the atmosphere in there. What a pathetic performance you lot are showing, absolutely pathetic' Graham Rodger, the assistant manager, was yelling at his players. ‘Either buck your ideas up or some of you are going to be put on the transfer list' he continued. Ok, I think we are getting the point that the Town assistant manager is appalled with the first half performance of the mariners. Off to the away dressing room we go. I presume it's a better atmosphere in there. ‘E. I. E. I. O through the F. A Cup we go, when we get Man United, this is what we'll sing. We are Burnley, we are Burnley, Ternant is our king' Wow, they are really enjoying today. Grimsby Town are coming out for the second half. Grimsby Town look fired up for a tense and nerve wracking forty-five minutes for the Grimsby Town supporters. There is no sign of Burnley yet. I can tell you there have been no substitutions during half time. Papadopoulos and Blake to get this second half under way. Blake back to Grant who gives the ball to Cook. Cook plays a neat one-two with Branch, Cook continues down this left hand touchline. He comes in-field and gives the ball to Alan Moore who loses out to Groves. Groves, who is just inside his own half, plays the ball back to Santos who kicks it first time to Gallimore. Santos looks like he has injured himself but play continues with Gallimore. Gallimore to Campbell. An over-hit pass there from Gallimore which Campbell controls brilliantly. He turns, looks up and sees Digger in Space. Campbell decides to take the ball on himself. Santos is signalling to the bench that he wants to come off. Campbell to Mansaram. Mansaram to ‘Digger' Soames. Soames tricks the defender into going one way and he goes the other. Excellent build up play from Grimsby Town. Digger sends in a left footed cross which falls onto the head of Coldicott. Super header from Coldicott smacks the bar, Terry Cooke comes flying in and sails the ball straight into the stand. Beresford takes his time in retrieving the ball from the stand containing Grimsby supporters. Grimsby Town to make a substitution here. It's going to be Steve Chettle coming on for Georges Santos. Beresford to resume play from the goal kick, plays a ball up-field trying to find Alan Moore. The ball doesn't reach him but is headed away by Groves. Coldicott picks it up on half way, controlled well. He picks out Cooke with a precise pass. What a good game Cooke and Coldicott are having. Cooke on the right wing plays the ball to Mansaram who gives the ball back to Cooke. Great play from Grimsby Town, the crowd are really getting behind Grimsby. Cooke travels further with the ball. There is only ‘Digger' Soames in the box. Cooke decides to shoot himself. It's a real pile driver of a shot that Beresford can only tip behind for a corner. The crowd are buzzing with excitement. Campbell to take the corner for Grimsby. There are six in the area for Grimsby including Cooke, Mansaram and Chettle. The ball is driven into the area to Cooke who stumbles under a challenge from Cox, Burnley manage to clear the ball. The referee blows his whistle, the crowd are astonished to hear the whistle, and the players are totally astounded to hear it. The referee points to the penalty spot, he's awarded a penalty to Grimsby Town, possibly for the slight challenge on Cooke, we'll never know. Cooke has got up and is ready to take the penalty himself. He puts the ball on the spot, this to make it two-one. The crowd are trying their best to put off the Burnley keeper. It's Cooke against Beresford. Cooke takes a run up and belts the ball. GOAL. Grimsby Town are back into this game thanks to a dubious decision by the referee. At Blundell Park, Cleethorpes its Grimsby Town One, Burnley Two. Burnley are absolutely furious with the decision but ‘The show must go on'. Stan Ternant, the Burnley manager, is angry at the officials, he's having a right go at the fourth official. The referee sees it. He's walking over. He's talking to the official. He's going over to Stan. The referee has sent him away from the dugout. I presume that is for the abuse he was giving the fourth official. He will certainly be complaining about these officials to the F. A. Burnley to resume play from the centre circle. Papadopoulos plays the ball back to back who spots Grant running down the left touchline. Brilliant ball straight to the feet of Grant who loses out to McDermott. McDermott plays a long cross-field ball to Campbell who turns well. Grimsby look like they are going to make a substitution, Chris Thompson is warming up on the touchline. Groves receives the ball at half way and takes his time before playing a ball back to Santos. Santos to Gallimore on this left touchline. Thompson is ready to come on when the ball goes out of play. Gallimore hits a long ball up to Cooke who mis-controls and the ball rolls over the line for a Burnley throw-in. It's going to be a double substitution for Grimsby Town. The electronic board goes up, it's going to be 14 Chris Thompson for 20 David Soames and 12 Jonathan Rowan replacing 2 John McDermott. Burnley to take the throw-in with Branch. Gnohere receives the ball who gives it to Cox. Up-field straight to Paul Cook. Cook runs with the ball, trying to take on the Grimsby defence by himself. He's past Groves, skips past the challenge from Ford and rides the challenge from Santos. Only Coyne to beat. Cook tries to slide the ball underneath Coyne. He's done that successfully. Coyne got a touch, the ball is rolling towards the line, Santos is trying to get back. What a brilliant clearance off the line from Santos. Grimsby are straight on the attack with Cooke on the ball. Cooke hits a ball up-field to Mansaram. Great touch to control the ball. Mansaram brings the ball out left, he's got support from the packed Grimsby midfield. He's turned brilliantly, he's going back to where he started. He turns well again and strikes a left footed shot. GOAL, wow what a superb shot straight past the helpless Beresford. There was nothing the goal keeper could do there. After 88 minutes, it's Grimsby Town 2 Burnley 2. Burnley are devastated by that, that they decide to make an attacking substitution. Dimitrios Papadopoulos is coming off to be replaced by Gordon Armstrong. The fourth official holds up the board and indicates two minutes added time. The ninety minutes are up, Grimsby are under a lot of pressure from the Burnley attack. The referee blows his whistle for full time, it's finished Grimsby Town 2 Burnley 2.

Confucianism Essays - Chinese Philosophy, Confucianism, Confucius

Confucianism Essays - Chinese Philosophy, Confucianism, Confucius Confucianism Confucianism, the philosophical system founded on the teaching of Confucius, who lived from 551 BC to 479 BC, dominated Chinese sociopolitical life for most of the Chinese history and largely influenced the cultures of Korea, Japan, and Indochina. The Confucian school functioned as a recruiting ground for government positions, which were filled by those scoring highest on examinations in the Confucian classics. It also blended with popular and important religions and became the vehicle for presenting Chinese values to the peasants. The school's doctrine supported political authority using the theory of the mandate of heaven. It sought to help rulers maintain domestic order, preserve tradition, and maintain a constant standard of living for the tax paying peasants. It trained its followers in generous giving, traditional rituals, family order, loyalty, respect for superiors and for the aged, and principled flexibility in advising rulers. Confucius was China's first and most famous philosopher. He had a traditional personal name (Qiu) and a formal name (Zhoghi). Confucius's father died shortly after Confucius's birth. His family fell into relative poverty, and Confucius joined a growing class of impoverished descendants of aristocrats who made their careers by acquiring knowledge of feudal ritual and taking positions of influence serving the rulers of the many separate states of ancient China. Confucius devoted himself to learning. At the age of 30, however, when his short-lived official career floundered, he turned to teaching others. Confucius himself never wrote down his own philosophy, although tradition credits him with editing some of the historical classics that were used as texts in his school. He apparently made an enormous impact on the lives and attitudes of his disciples. Confucianism combines a political theory and a theory of human nature to yield dao, a prescriptive doctrine or way. The political theory starts with a Doctrine of political authority from heaven's command: the ruler bears responsibility for the well being of the people and therefore for peace and order in the empire. Confucianism emerged as a more coherent philosophy when faced with intellectual competition from other schools that were growing in the schools that were growing in the fertile social climate of pre-imperial China (400-200 BC). Daoism, Mohism and Legalism all attacked Confucianism. A common theme of these attacks was that Confucianism assumed that tradition and convention was always correct. Mencuis (372-289 BC) developed a more idealistic inclination to good behavior that does not require education. Xun Zi (313- 238 BC) argued that all inclinations are shaped by acquired language and other social forms. Confucianism rose to the position of an official orthodoxy during the Han Dynasty (206 BC - 220 AD). It absorbed the metaphysical doctrines of Yin (the female principle) and Yang (the male principle) found in the Book of Changes and other speculative metaphysical notions. With the fall of the Han Dynasty, Confucianism fell into severe decline. Except for the residual effects of its official status, Confucianism remained philosophically dormant for approximately 600 years. Confucianism began to revive with the reestablishment of the Chinese dynastic power in the Tang Dynasty (618- 906 AD). The Zen Buddhist, Chan felt that There is nothing much to Buddhist teaching. And, the education offered by Confucist teaching filled the intellectual gap. The Song Dynasty (960 - 1279 AD) produced Neo-Confucianism, which is an interpretation of classical Confucianism doctrine that addressed both Buddhist and Daoist issues. Its development was due mainly to Zhenglo (1032) and Zhengi (1033-1107), but for the orthodox statement of Neo-Confucianism, one turns to Zhu Xi (1130- 1200). His commentaries on the four scriptures of Confucianism were required study for the imperial civil service examinations. From the beginning of the 1200's to about 1949 and the communist era in China, Confucianism was the belief that told the peasants of China that the mandate of heaven said that emperors were to rule the Chinese Empire. Because of this philosophy, westerners often viewed the Chinese lifestyle as odd and referred to the Chinese officials as inscrutable.

Statistics on Child Sexual Abuse

Statistics on Child Sexual Abuse Child sexual abuse is a devastating crime whose victims are those least able to protect themselves or speak out and whose perpetrators are most likely to be repeat offenders. Many pedophiles follow career paths that provide steady contact with children and earn them the trust of other adults. Priests, coaches and those who work with troubled youth are among the professions that child molesters have gravitated toward. Unfortunately, child sexual abuse is also a significantly under-reported crime that is difficult to prove and prosecute. Most perpetrators of child molestation, incest and child rape are never identified and caught. The following 10 facts and statistics, drawn from the National Center for Victims of Crime Child Sexual Abuse fact sheet, reveals the scope of child sexual abuse in the U.S. and its devastating long-term impact on a childs life: The almost 90,000 cases of child sexual abuse reported each year fall far short of the actual number. Abuse frequently goes unreported because child victims are afraid to tell anyone what happened and the legal procedure for validating an episode is difficult. (American Academy of Child Adolescent Psychiatry)An estimated 25% of girls and 16% of boys experience sexual abuse before they turn 18 years old. Statistics for boys may be falsely low because of reporting techniques. (Ann Botash, MD, in Pediatric Annual, May 1997.)Of all victims of sexual assault reported to law enforcement agencies67% were under age 1834% were under age 1214% were under age 6Of offenders who victimized children under age 6, 40% were under age 18. (Bureau of Justice Statistics, 2000.)Despite what children are taught about stranger danger, most child victims are abused by someone they know and trust. When the abuser is not a family member, the victim is more often a boy than a girl. The results of a three-stat e study of reported rape survivors under age 12 revealed the following about offenders:96% were known to their victims50% were acquaintances or friends20% were fathers16% were relatives4% were strangers(Advocates for Youth, 1995) Often, a parents connection (or lack thereof) to his/her child puts that child at greater risk of being sexually abused. The following characteristics are indicators of increased risk:parental inadequacyparental unavailabilityparent-child conflictthe poor parent-child relationship(David Finkelhor. Current Information on the Scope and Nature of Child Sexual Abuse. The Future of Children, 1994)Children are most vulnerable to sexual abuse between the ages of 7 and 13. (Finkelhor, 1994)Child sexual abuse involves coercion and occasionally violence. Perpetrators offer attention and gifts, manipulate or threaten the child, behave aggressively or use a combination of these tactics. In one study of child victims, half were subjected to a physical force such as being held down, struck, or violently shaken. (Judith Becker, Offenders: Characteristics and Treatment. The Future of Children, 1994.)Girls are the victims of incest and/or intrafamily sexual abuse much more frequently than boys. Betwe en 33-50% of perpetrators who sexually abuse girls are family members, while only 10-20% of those who sexually abuse boys are intrafamily perpetrators. Intrafamily abuse continues over a longer period of time than sexual abuse outside the family, and some forms such as parent-child abuse have more serious and lasting consequences.(Finkelhor, 1994.) Behavioral changes are often the first signs of sexual abuse. These can include nervous or aggressive behavior toward adults, early and age-inappropriate sexual provocativeness, alcohol consumption and the use of other drugs. Boys are more likely than girls to act out or behave in aggressive and antisocial ways. (Finkelhor, 1994.)The consequences of child sexual abuse are wide-ranging and varied. They can include:chronic depressionlow self-esteemsexual dysfunctionmultiple personalitiesAccording to the American Medical Association, 20% of all victims develop serious long-term psychological problems. They may take the form of:dissociative responses and other signs of post-traumatic stress syndromechronic states of arousalnightmaresflashbacksvenereal diseaseanxiety over sexfear of exposing the body during medical exams(Child Sexual Abuse: Does the Nation Face an Epidemic - or a Wave of Hysteria? CQ Researcher, 1993.) Sources Medline Plus: Child Sexual Abuse.  U.S. National Library of Medicine, National Institutes of Health.  Child Sexual Abuse Statistics. National Center for Victims of Crime. Raising Awareness About Sexual Abuse: Facts and Statistics. Dru Sjodin National Sex Offender Public Website

Reported earnings or actual earnings Essay Example | Topics and Well Written Essays - 2750 words

Reported earnings or actual earnings - Essay Example Companies employ accountants to make financial reports. Thus, from the perspective of accounting, what can we say on the situation? Are accountants being used by banks to misstate company profits? On a related point, how do we assess the â€Å"earning management techniques† with regard to their potential to be used by companies to understate company profits? In relation to the said issues, what do the professional ethics for accountants require for accounting professionals on the matter? What are some of the relevant literature on the issue? II. Literature review Some of the relevant materials on the subject matter being addressed by this work were the works of Mitre and Rodrigue (2002), Turner and Wheatley (2003), Laux (2003), and Lev (2003). Mitra and Rodrigue (2002, p. 185) defined earnings management as management’s â€Å"intentional and opportunistic manipulation of financial reports for personal gain†. According to Mitra and Rodriguqe (2002, p. ... 185) clarified that earnings management does not always a negative connotation because management may have implemented an earnings management to provide a conservative or more realistic earning figures based on the GAAP or Generally Accepted Accounting Principles. Mitra and Rodrigue explained (2002, p. 185) that opportunistic behaviour arise from earnings management because it is empirically difficult to differentiate earnings management that is opportunistic from what is done in the interest of a conservative portrayal of the company situation. The Mitra and Rodrigue (2002, p. 185) assessment is that management or researchers â€Å"generally take an opportunistic perspective† in view of the difficulty of separating legitimate from what is illegitimate in earnings management. Turner and Wheatley (2003, p. 61) acknowledged that current accounting principles, auditing standards, and SEC reporting regulations allow managers to implement an â€Å"inappropriate earnings management †. To support their claim, the authors identified 34 companies that published financial misstatements but which also corrected the misstatements a year later (Turner and Wheatley 2003, p. 61). According to the authors, management subsequent â€Å"correction† of â€Å"astute control over the creation of a misstatement† benefits a company just as a misstatement may have been deliberately made in the interest of the company. The authors narrated that the Financial Executives Research Foundation reported that the number of companies restating published financial statements due to an error were higher than earlier figures: the figure of 464 for the 3-year period 1998-2000 for the United States was higher than the earlier 10-year period (Turner and Wheatley 2003, p. 61). Turner and