To what extent does disparity exist with the legalization of the birth Essay

To what extent does disparity exist with the legalization of the birth control movement in regards to poor and minority women in the United States - Essay Example But both prevented the spread of birth control by changing from a popular, participatory cause to a professional operation (Gordon, 1975). The most prominent activist is Margaret Sanger. She is known the founder of the birth-control movement in the United States was Margaret Sanger. She has witnessed the results of uncontrolled fertility, self-induced abortions, and high rates of infant and maternal mortality. Her experiences as a nurse and midwife led her to focus all her energy on the single cause of reproductive autonomy for women. She was convinced that there is a need for extensive information on contraception. She established information and advice centers that help women in safe, effective and female controlled contraceptive. She founded the American Birth Control League which later became Planned Parenthood Federation of America. That time issues regarding birth control and contraception was considered obscene and this results to continuous government harassment and closure of her shops. The Comstock Act which was passed in 1873 states that it is illegal to convey any information or devices that could be used f or preventing conception and defined it as obscene was used against Sanger in her advocacy (Battaglia, 1998). It was the government that controlled the access of poor women to birth control, sterilization and abortion for the most part of the 20th century. Primarily concerned about the maternal and infant mortality, the officials began to offer access to birth control centers but women have limited access. Birth control has difficulty in finding legislative support mainly because of the eugenic rhetoric and arguments used by supporters to promote them. There are four main groups that influenced the nature and delivery of the policies. First are the medical and social scientists that offer theories about the origins and characteristics of poverty and proposed solutions that involved the control of reproduction. Second are the leading health and welfare professionals that shaped public policy and influenced the nature of reproductive services. Third, the state and county officials who implemented public health and welfare policies shaped the delivery of reproductive services. Finally, the poor and minority women targeted by the programs responded to them. Factors such as sexuality, class and racial conflicts shaped the negotiations over reproductive control. The ability of women to control their sexuality in terms and conditions of motherhood are the center of debates about birth control. Class and racial background determines whether women will have access to reproductive health care. It was assumed by Policy makers and health and welfare professionals that poor single mothers in particular if they are African American, Hispanic, or Native American-lacked the ability to function properly as mothers and that they should be discouraged from further childbearing.

Honeywell Outsourcing Essay Example | Topics and Well Written Essays - 2000 words - 1

Honeywell Outsourcing - Essay Example oneywell Aerospace, Automation and Control, Specialty Materials and its Transportation Systems which provides consumer car care products which include Prestone, FRAM. The largest of these divisions is Honeywell Aerospace which produces aircraft components, engines, avionics for commercial airlines, business and regional aircrafts and spacecrafts (Honeywell International, Inc., 2006). One of the key issues the company is dealing with today is outsourcing its business and operations. The trend of outsourcing has not been limited to the company but has been indicative of the current trends in almost all industries to cut operations costs. According to Honeywell, its outsourcing is part of its competitive strategy: "As a global technology leader, we must participate in the worldwide economy and open new markets for our products and services, while continuing to recruit and retain a competitive and talented global work force, The result will be a company that stays ahead of the curve; focuses on meeting the needs of our customers; provides challenging opportunities for our employees and sustains growth over the long-term for shareholders." (Frauenheim, 2004). The purpose of this study is to evaluate the outsourcing activities of Honeywell International Inc. and to assess the impact of these activities to the company, the industry and the national economy. This is to recognize that the outsourcing or off-shoring policies of a company, especially one of Honeywell’s magnitude influences industries and markets. A study of company, competitor and global outsourcing trends will be utilized. Literature based on industry trends will be compared to global indicators and will be used to approximate the bearing of Honeywell’s outsourcing activities. A SWOT Matrix will be used to illustrate prevailing trends as well as developments that will reflect Honeywell’s long term policies and standpoint on outsourcing. China and Mexico have been chosen by Honeywell since the

Certified Public Accountant Essay Example for Free

Certified Public Accountant Essay No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, 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 call 1(800)-CALL-WILEY (225-5945). Printed in the United States of America. ISBN 978-0-470-87810-1 Ethical Decisions in Accounting Learning Objectives After studying this module you should be able to: Understand the importance of ethics Know the history of ethics in accounting Incorporate ethics into your decision process Know ethical standards for accounting professionals Understand ethical implications of the U. S.transition to IFRS Appreciate lessons learned from recent business scandals. SECTION 1 — THE IMPORTANCE OF ETHICS Ethics is an important part of your accounting education and it will 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 ethics. It is a starting point for the discussion of ethics that will continue throughout all of your accounting studies. We will begin with a definition of ethics and then review some ethical theories that provide a framework for developing ethical standards for accounting students and professionals. Finally, we will discuss why ethics is important to you as you prepare for a career in accounting. DEFINITION OF ETHICS What exactly is ethics? According to Webster’s Dictionary ethics is â€Å"a discipline dealing with good and evil and moral duty, and with moral principles and practice. † Accounting ethics basically involves applying moral principles to accounting and business decisions. Business ethics is a more general form of applied ethics that relates moral principles to business situations. Business ethics examines behavior toward the outside world considering ethical principles and business codes of ethics. Ethical 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 have your own personal values and these values are very important in the decisions you make. When you are in business you will be required to follow codes of conduct that are established by your company and by any professional associations that you belong to. Following the ethical standards of these organizations is important, but you should always bring your own personal values into your business model. ETHICAL THEORIES Philosophers have developed many theories to provide a framework for making ethical business decisions. These theories provide a point of reference 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 best protects and respects the moral rights of those involved with a decision. This theory suggests that humans 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 merely as means to other ends. Utilitarian theory. The ethical action is the action that provides the most good or does the least 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 as customers, employees, shareholders, the community, and the environment. Common 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 welfare 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, based on the difficulty of their work or the greater amount that they contribute to a company. IMPORTANCE OF ETHICS Information provided by accountants and auditors is relied upon by people who make decisions about companies and organizations. For example, if you are considering 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. People rely on the accountants who prepare financial reports. Knowledge of ethics will help 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, when 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 also have other non-financial factors that have important effects on stakeholders. What if you were considering 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 process? 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 easily 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 accounting—an awareness that ethics is an important part of business decisions. We often 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 impossible to measure does not mean that they are not important or that they should not be considered in the decision. A more ethical decision is likely to result if ethical factors are at least brought into the picture when making business decisions. Again, awareness of the ethical implications of business decisions is the key to good business decisions. Not all decisions use the cost benefit model. Some decisions involve choosing different courses of action, such as recording accounting transactions when different alternatives are available 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 decisions. Ethical Decisions in Accounting | 3 DISCUSSION QUESTIONS 1. Soon you will graduate 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 included 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 new topic to the field of accounting. Actually, ethics has been an important part of accounting since methods of keeping financial records gained momentum 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 mathematician and Franciscan friar, described a method of keeping financial accounts in 1494 when he published his first book Summa de Arithmetica, Geometria, Proportioni, et Proportionalita (translated â€Å"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, government 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 engage 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 enforced on a widespread basis. The AAPA was later renamed to the American Institute of Certified Public Accountants (AICPA). The code of ethics of the AICPA is a major force in applied accounting ethics in today’s business world. The ethical standards of the AICPA are fully described in Section 4 of this module—Ethical Standards for Accounting Professionals. 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 Education 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 acceptance of social responsibility7. An organization devoted to the advancement of the social responsibility Characteristic 4—requiring a standard of conduct and characteristic 6—accepting 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 public 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 module—Ethical Standards for Accounting Professionals. A professional must accept a moral responsibility to act in the best interests of the public. This means that business must look beyond profits to the common 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 1980’s, 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 philosophy 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—soft 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 3—ETHICS 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 light 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 International Federation of Accountants (IFAC) has attempted to provide some guidance for teaching ethics in all countries. International Education 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 essential 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 legally override local laws and regulations but will provide an authoritative reference 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 variety 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 IAESB 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 Audit 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 IFAC’s 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 manner 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 Ethics. The coverage 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 technical 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 separate 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 the 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 future 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 better 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 in 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 facts Evaluate 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/centers/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 4—ETHICAL 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 attention to the ethical standards of professional organizations. These are the rules that you will need to follow as an accounting professional. We will start with a preview of professional associations of public accountants and management 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 company’s code of ethics and your personal value system. AICPA CODE OF PROFESSIONAL CONDUCT 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 Rules. 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. Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense 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 101—Independence. 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 102—Integrity 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 subordinate his or her judgment to others. Rule 201—General standards. A member shall comply with the general standards of professional competence, due professional care, planning and supervision, and sufficient relevant data. Rule 202—Compliance 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 203—Accounting principles. Prohibits a member from expressing an unqualified opinion on financial statements that contain a material departure from GAAP. Rule 301—Confidential client information. A member in public practice shall not disclose any confidential client information without the specific consent of the client. Rule 302—Contingent 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 501—Acts discreditable. A member shall not commit an act discreditable to the profession. Rule 502—Advertising and 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 503—Commissions 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 505—Form 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.

Psychological Adjustment Following Mastectomy Health And Social Care Essay

Psychological Adjustment Following Mastectomy Health And Social Care Essay Breast cancer is so common that 1 in 17 women develops breast cancer in her lifetime (Health Promotion Board, 2009). The American Cancer Society (2010) estimated 1.4 million new diagnoses of breast cancer worldwide. In Singapore, breast cancer is the leading cancer among women with an annual incidence rate of 1300 (Singapore Cancer Society, 2008). Data from the National Registry of Diseases Office (2010) shows that breast cancer contributed to a significant 29.2% of cancer in Singapore women, most prevalent at the age group 55-59. The ethnic distribution of the disease is equal and the estimated lifetime risk of breast cancer is 5% which is much lower than that of the American and European women (Singapore Cancer Society, 2010). However, the incidence rate has been rising rapidly exceeding the rate in United States (Jara-Lazaro, Thilagaratnam, Tan, 2010). Mastectomy is inevitable in patients with large breast tumors (Singapore Cancer Society, 2010). It has unique consequences because of the mutilation of an organ that represents a womans femininity and sexuality and plays an important role in sexual pleasure and stimulation. The paper reviews the literature relating to the psychosocial impact of mastectomy on a womans body image and sexuality which can affect her mental health. As survivorship of breast cancer following mastectomy becomes more common, the findings in this review are of significance to nurses caring for these women in providing interventions to address their psychological wellbeing. 2. Literature Review The review has been divided into 3 stressors for post-mastectomy women: body image, sexual functioning and marital adjustment. 2.1 Body image Ample studies had demonstrated mastectomy was associated with altered body image (Morris, 1979; Gottschalk, Hoigaard-Martin, 1984; Lasry et al., 1987). A recent study conducted by Bakhta and Najafib (2010) also found that women who had undergone mastectomy had lower body image than healthy women. However, many other recent studies proved otherwise. Moreira and Canavarro (2010) conducted a longitudinal study on breast cancer patients and found only a slight increased in body shame during the period of surgery to 6-months after the treatments ending. Esmaili, Saiidi, Majd and Esmaieli (2010) conducted a survey on 90 women during the period of 1-3 months following mastectomy and found insignificant change in body image. Hopwood et al. (2000) found that 21% of the women reported no change in body image in the first 3 years following prophylactic mastectomy as they viewed the surgery as a good trade-off for better health. The type of surgery has a predictive role on body image and various researchers have explored its impact on womens adjustment. A quantitative research showed larger proportion of those who had mastectomy without immediate breast reconstruction reported problems with body image (Sackey, Sandelin, Frisell, Wickman, Brandberg, 2010). Studies on the impact of type of surgery have revealed contradictory results with Hopwood et al. (2000) demonstrating that some women disliking the look or feel of the reconstructed breast. Young women reported more body image problems (Bakhta, Najafib, 2010) while older breast cancer patients showed greater acceptance of the mastectomy consequences (Ganz et al., 2002). Salter (1997) states that patients acceptance of body changes is largely influenced by peoples reactions around her, implying that behaviour of the partners and nurses play the most important role in determining patients acceptance of their body regardless of the type of the surgery and the age of the patient. 2.2 Sexual functioning Many researchers have demonstrated the strong impact of breast cancer and mastectomy on sexual function. Reported rates for post-mastectomy sexual problems range from a low 18.6% in those with mastectomy and reconstruction to a high 30.2% in those without reconstruction (Rubino, Figus, Lorettu, Sechi, 2006). The main causes of post-mastectomy sexual problems were altered self-perceived sexual image (Yeo et al., 2004), loss of pleasurable sensation in the breasts and consequent decreased of sexual desire (Graziottin, 2007; Burwell, Case, Kaelin, Avis, 2006). This shows that sexual difficulties can be attributed to physical problems. 2.3 Marital Adjustment Mastectomy affects not only the patient but also her relationship with her partner. In the study of Avci, Okanli, Karabulutlu and Bilgili (2009), it was found that the patients had a moderate level of marital adjustment. Research has shown that quality of a womans relationship is a stronger predictor of sexual functioning than the alteration of the body after mastectomy (Alder et al., 2008; Zee et al., 2008). Whilst each of these factors has been considered separately, it is important to acknowledge that they are interconnected. Women who have a poor body image following mastectomy have lower sexual satisfaction and are more dissatisfied with their relationship with their partners. Future research is needed to acknowledge this inter-relationship, in order to manage the multi-faceted consequences of mastectomy. 3. Discussion 3.1 Relevance to nursing practice This review has demonstrated that there is a compelling evidence that mastectomy can have a significant impact on a womans psychological adjustment in terms of body image, sexual functioning and relationship with their partners, especially in young women. Schultz and Van de Wiel (2003) found that psychological well-being and sexual intimacy help in the recovery process. This suggests that nurses should be particularly sensitive to the consequences of mastectomy for womens sexuality and body image, as well as the consequences for their partners. In view of Salters study in 1997, it is suggested that nurses consider educating the patients husbands about the facial expressions, tone, touch, and behaviour that can enhance their wives body image. The nurses should also understand that their own body language can affect their patients acceptance of the changes in their body. The findings of this review regarding marital adjustment confirmed the need for a comprehensive counseling and education serving the purpose of mental health management for women and partners following mastectomy to facilitate marital adjustment. Patients who reported greater perceived support in a study reported fewer adjustment problems and lower psychological distress (Baidera, Ever-Hadanib, Goldzweigc, Wygodaa, Peretz, 2003). As such, a good relationship with the husband is important, especially as post-mastectomy outpatient care becomes more common, more men will be involved in providing care and emotional support for their wives at home. 3.2 Recommendations for future research On the basis of gaps in the current literature, further research is required to find out about the impact of mastectomy on Singaporean womens body image and sexual functioning. In the local study, it is found that body image and sexuality is often not discussed with patients following mastectomy as most breast cancer patients felt uneasy talking about their concerns, especially among the Indians, Malays and the elderly Chinese (Saraswathi, Suzanna, Ho, 2005). One notable gap in the current literature is an understanding of cultural differences in psychological adjustment which is important to Singapores multicultural society. In exploring post-mastectomy body image and sexuality, a nurse should know about customs of different religious groups so she can be culturally sensitive to the women under their care. However, this important area has received limited attention in the published literature. In the recent years, increasing focus has been given to study the body image among patients following mastectomy (Bakhta, Najafib, 2010; Moreira, Canavarro, 2010; Esmaili, Saiidi, Majd, Esmaieli, 2010). The findings of insignificant changes in body image could be attributed to patients more preoccupied with their survival rather than the physical changes due to loss of the breast in the earlier stages following mastectomy. As such, further study is required to find out the impact on body image after a long period of time when survival is obtained. Similarly, identification of interventions to respond to women with psychological concerns following mastectomy is yet to be explored. As such, further research is needed to ensure the psychological needs of women are met during treatment. 4. CONCLUSION This literature review details the likelihood of altered body image, the nature of sexual difficulties and the implications of marital adjustment associated with mastectomy. Based on the findings of the review, it is suggested that nurses caring for women who had undergone mastectomy to be particularly sensitive to their sexuality, body image and relationship with their partners to promote better recovery. She may consider teaching the husbands of the women how to help their wives accept their body image changes. In view of the importance of family support, a nurse may want to offer counseling to both the patient and the husband so as to facilitate in the marital adjustment following mastectomy. Several literature gaps are identified, including limited attention to local womens psychological concerns following mastectomy, customs of different religious groups that may affect the psychological adjustment and effective nursing intervention for women with concerns regarding body image, sexual functioning and marital adjustment following mastectomy.

World Wide Creativity :: Geeks Computers Internet Essays

World Wide Creativity What comes to mind upon hearing "hacker" or "geek?" In many cases, one will envision a male in his late teens who wears dark clothes, is antisocial, sits in front of a computer screen, and breaks into computer systems illegally. While such people do exist, they are more accurately called "script kiddies" or, depending on severity of infraction, "crackers." Hackers, in the general sense, merely enjoy "the intellectual challenge of creatively overcoming or circumventing limitations" ("Hacker"). Similarly, a geek is "a person who pursues skill and imagination, not mainstream social acceptance" ("Geek"). Hackers and geeks, together, form a creative force with which there is virtually (pun intended) no parallel. Many of the world's greatest inventors and scientists are geeks in this pure sense of the term. As mentioned in the definition, geeks, by their philosophy, whenever possible do not seek out money or similar worldly possessions. However, if either comes with the task, they does not disagree. Tim Berners-Lee, the inventor of the World Wide Web, explains: People have sometimes asked me whether I am upset that I have not made a lot of money from the Web. In fact, I made some quite conscious decisions about which way to take my life. These I would not change—though I am making no comment on what I might do in the future. What does distress me, though, is how important a question it seems to be to some. This happens mostly in America, not Europe. What is maddening is the terrible notion that a person's value depends on how important and financially successful they are, and that that is measured in terms of money. That suggests disrespect for the researchers across the globe developing ideas for the next leaps in science and technology. Core in my upbringing was a value system that put monetary gain well in its place, behind things like doing what I really want to do. To use net worth as a criterion by which to judge people is to set our children's sights on cash rather than on things that will actually make them happy. (107-108). Geeks and hackers seek out, instead of money, the feeling of creating something that may have seemed impossible. This feeling has even been termed a "geekasm," a portmanteau word combining "geek" and "orgasm." By creating things that have been impossible for others, geeks fall in the realm described by Mark Kac as magician genius.

Business Model of Toyota :: essays research papers

Business Model of Toyota As one of the leading automobile manufacturers in the world, Toyota ranks within the top three worldwide. Due to their unique business model, they are now have a market share of 14% in the first four months of this year. That is an astonishing 2.3% jump from the previous year. According to Autodata.com, the Toyota City based automaker ranks fourth in United States sales. We have determined that their business model is an Integrated Low Cost – Differentiated Strategy. It involves finding the lowest operational cost along with a unique niche or strategy that separates them from the competition. Toyota’s new statement â€Å"Moving Forward†, reflects their plans and expectations for the future. This includes the known and the unknown factors that a business must face. In 2000, Toyota launched a new cost effective strategy called CCC21 (Construction of Cost Competitiveness for the 21st century), for Low Cost operational expenses. With this aspect Toyota plans to advance such initiatives globally, based on its policy of purchasing the world’s best parts at the lowest cost with the shortest lead times. According to Toyota, they have undertaken a manufacturing revolution that has fundamentally changed established practices; all the way back to the product development and design. They have done this by integrating four areas: design, production engineering, procurement, and component supply. They have achieved higher quality at lower costs by creating standardized, multipurpose components. Also the reduction in cost has heightened the value and fortifies the competitiveness of product. To do this, Toyota has required intensive coordination with its suppliers. Another factor of their Integrated Low Cost is that Toyota steadily feeds cost improvements back into the product to raise their value along with the fact that four Toyota’s seven corporate auditors are outside corporate auditors. Toyota’s Integrated Differentiated Strategy is very unique to the automotive industry. Its main focus, according to the president of Toyota, is that Toyota is not trying to rival other automakers; Toyota is trying to conquer customers with great products and service to obtain high customer satisfaction.

My essay of mice and mMen Essay

In the novel Of Mice And Mice Lenny and George are on there travels to look for work but everything seems to go wrong Because Lenny can not control his anger or his strength and George is all ways there to get Lenny out of trouble but George treats Lenny like it his is own brother. The novel is set in Weed and it is very hard to find work and live a living so Lenny and George set them selves of to look for work Lenny on his journey who has a heart of gold would never hurt any one or hurt anything finds a mouse a dead mouse he wants t play and tamper with the mouse but George says no and grabs the mouse and throws the mouse into the bushes but then Lenny gets really upsets and starts crying and shouting out load all I want to do is tamper and play with the mouse because I like tampering animals George says â€Å". Never mind Lenny I will get you a puppy you can tamper and play with† no Lenny says I want a mouse ok then George says what about if we get a job on the farm you cam tamper some rabbits , can I can I said Lenny of course you can just as long as your good and don’t pick up dead mousse which might have dieses and we wont want you catching something. Has Lenny and George carry on with there journey there become hungry and they settle down by the river and they drink the water and then they start a fire and has Lenny collects wood for the fire George prepares the food. Or they have is beans which Lenny starts getting angry I only want beans with tomato ketchup if we have no ketchup I don’t want any but we don’t have none said George you will have to do with what we have ok , but I want ketchup , we have not got none so stop moaning. George starts getting mad with Lenny and says to Lenny † I bet you if I was on my own I would have a job and nice food but no I am stuck with you moaning all the time can I tamper the rabbits can I tamper the rabbits you just get on my nerves† Lenny gets upset and says â€Å"if you want me to go I will, I will go up in the mountains and find a cave and live in there I will be ok then I wont get on your nerves† no Lenny you will never survive with out me it is best if we stick together. There one more thing I have to tell you if you get in any trouble all I want you to do is to run to this bush here and hide till I come for you ok. Lenny and George carry on with there travels they come to a farm to have a interview for a job they get there and meet up with a man called Candy who is very old and needs very good looking after and takes them to the manager to see if there have the job. They get they job and Lenny and George are very excited but the only thing that keeps coming out of Lennys mouth is â€Å"now can I tend the rabbits† George says if you are good. The job they are given is to pick wheat bags up and stack them on to the carriage but they are very and it takes two men to lift one bag, but then every one is stunned to watch has Lenny picks up one bag all by himself but no one knows how strong Lenny is. George lets Lenny tend the rabbits but has Lenny is tending the rabbits in the barn the managers son Curly HE goes to work and Curly wife follows Lenny into the barn. She starts talking to Lenny telling him that she hates Curly and she hates working here and that she wants to become a Hollywood star and then she asks Lenny what hw would like to do he says have a big house for him and George and have there own business and also he would love to tend the rabbits. But has she was going to reply Curly walked in and says to Lenny â€Å"why are you not doing you work get out there and finish of your job† then George walks in â€Å"what’s happening† says George then Curly and his wife walks out. â€Å"Lenny if you have any trouble of him or any one you tell me† then they all get back to work. George gives Lenny a puppy for his hard work Lenny is very excited and goes in the barn on his own and starts tending the puppy and guess who walks in Curlys wife â€Å"sorry for my husbands behavior† I don’t want to talk to you says Lenny why says Curlys wife , George has told me to stay away from you we don’t want any trouble so go away, but im friendly I only want to make friends â€Å"no† says Lenny. She walks away but seconds later she comes back and then Curly walks in â€Å"I have told you hundreds of times to stay away from my wife† then George walks in again to see Curly hitting and arguing with Lenny, Lenny stays there and George shouts out â€Å"Lenny defend yourself and has Lennys face is pouring with blood and cut eyes half way closed Curly goes to punch him and curlys little hand is trapped between Lennys big hand and Lenny squeezes his hand and hurts Curly badly. Then Lennys says to George â€Å"can I still tend the puppy† â⠂¬Å"of course you can you did nothing wrong† says George. They are getting along with there lives fine carrying on with there work keeping them selves to them selves then Lenny asks George can I tend the puppy George says yea sure, Lenny is in the barn tending the puppy and then he tends the puppy so hard he kills the puppy and then barn door opens so Lenny is frightened so he quickly hides the puppy under the hay, and Curlys wife walks in â€Å"hello† Lenny and she noticed he had hidden something under the hay so she removes the hay to find that Lenny had hidden the puppy and she saw the puppy was dead, Lenny says â€Å"don’t tell George it was an accident. I was tending it to hard † she says ok then she starts to talk to Lenny and she starts to get all emotional with Lenny she goes to kiss him and Lenny kisses her back and then he hugs her but with out him knowing his own strength he was hugging her to tight and he snaps her neck and she dies . Lenny is scared and frightened so he remembers what George said if you are in a lot of trouble run to this bush and hide until I find you so Lenny runs and hides. Curly has noticed that his wife has been killed and he knows who his responsible the first name he say is Lenny and George says how you know Curly says â€Å"look my wife has been killed and Lenny is know where to be seen† we need to find and I am going to kill him â€Å"no† says George you don’t know the whole story. As everyone at the works are looking for Lenny, George goes to the bush and he sees Lenny sitting there, Lenny is very upset and don’t know what to say George says â€Å"I know what you have done† â€Å"it was an accident† Lenny says. George says Lenny look over the river were we was drinking and keep looking down, George pulls out a gun at the side of his pocked holding it down between his spine join and then up to his head † Lenny want to go to a nice place were we have loads of money loads of food and loads of animals and a big farm were no one can hurt us and you can not hurt any one† yes please says Lenny â€Å"can we go now Lenny says with excitement , yea of course just keep looking at the river , ok Lenny says. Georges gut is hurting but without a word he presses the trigger BANG Lenny just lowers his body with out a noise and just lays there. George is upset for what he had done bur he knew that Lenny was safe now and that he is living the life that he has always wanted to live. George has learnt that you can not get anything that you wish for in life you just have to grab it why you have the chance. Eben if you loose the closes friend you have. THE END Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE John Steinbeck section.