Changing Views of Plagiarism - 1270 Words

Changing Views of Plagiarism One author calls plagiarism the cardinal sin of journalism (Fox) implying that it is the worst possible thing that a reporter can do. This is what is taught in most journalism (Fox) and composition classes, but is that statement still true. More and more students and others are using words that they have mixed (Kulish) with their original musings into a finished original. The sin of plagiarism is getting an updated look now because it has become easier to accomplish in the digital age (Gabriel). The purpose of this paper is to examine what plagiarism has been, what it has morphed into, and to give a personal view on the topic. The Ghost of Plagiarism Past Someone could look at the above level two heading and say that it was obviously borrowed from a Dickens novella entitled A Christmas Carol. People know this because the story has been widely disseminated, and has become a part of popular culture. Phrases such as being a scrooge or the above mentioned heading are parts of everyday conversation for some. People borrow lines and words all the time from works such as Dickens, but they are not considered to be plagiarizing the line (especially if they give credit). So when does use of intellectual property become plagiarism? Plagiarism is taking the writings or literary ideas of another and selling and/or publishing them as ones own writing (Plagiarism). The main issue that seems to be a part of the definition is intent. OneShow MoreRelatedWhy Plagiarism Is Important For Academic Integrity?1731 Words   |  7 PagesWhat is the Role of Plagiarism in regards to Academic Integrity? Plagiarism, â€Å"the act of using another person s words or ideas without giving credit to that person: the act of plagiarizing something† (Merriam-Webster, 2017), is said to be reaching epidemic proportions (Park,2003). Throughout history, plagiarism has been an issue, however, the severity and the implications where not fully understood until the development of the printing press in the 17th century. Now in the age of information sharingRead MorePlagiarism and the Deterioration of Ethical Values Essay1007 Words   |  5 PagesWhat comes to ones mind when we think about plagiarism, according to Webster-Merriams’ dictionary plagiarism is â€Å"the act stealing and passing off (the ideas and words of others) as ones own† (Webster-Merriam). Webster seems to have left a little something out, plagiarism is not just the act of stealing ones work, it is also the result of ethical deterioration of academic integrity. In discussion of plagiarism, a controversial issue is whether plagiarism is taken serious enough and what the severityRead MoreThe Silent Harm of Plagiarism Essay1009 Words   |  5 Pagesmind when we think about plagiarism, many people may think of theft or the act of stealing intellectual property. According to Webster-Merriams’ dictionary, plagiarism is â€Å"the act stealing and passing off (the ideas and words of others) as one’s own† (Webster-Merriam). Webster seems to have left a little something out. Plagiarism is not just the act of stealing one’s work. It is also the result of ethical deterioration of academic integrity. In the discussion of plagiarism, a controversial issue isRead MorePlagiarism: Discussion Questions1079 Words   |  4 PagesQuestion Define plagiarism in your own words. What do you think plagiarism means? Illustrate your discussion with hypothetical examples. Why is plagiarism a serious problem? What is your opinion of the impact of the Internet and all its resources on academic integrity? How can plagiarism be avoided? One definition of plagiarism is that it is theft of intellectual property. Do you agree with this assessment? Why or why not? What suggestions would you offer to eliminate both inadvertent and deliberateRead MoreThe Impact Of Internet On Education1517 Words   |  7 Pagesmodern technologies that people just invented in recent decades. Since computers became more popular in the 1980s, the Internet was followed and was created in the 1990s. The invention of this technology affects everyone in many countries. It is changing how people live, how people entertain, how people communicate, and especially how people educate. In addition, in recent years, the Internet is improving very quickly, and the c olleges and universities are using it as a resource for teaching andRead MoreHow Plagiarism Affect Student s Life1270 Words   |  6 PagesHow Many Different Ways of Plagiarism Will Affect Student s Life Generally, plagiarizing is explained as peering other author’s opinions. It breaks the rules of conventions such as originated text and author’s thoughts. Also, plagiarizing lessens the author’s security to hold their property. So, plagiarized essay is not writer’s own possession (Nall, Gherwash, N.D). On the other hand, many students resort to misconduct. This can be resulted in punishments if they would not stop using doingRead MorePlagiarism Problems for Educators1365 Words   |  6 Pagesit is come to plagiarism, university writing educators are pessimistic about successfully eradicating this problem. It is difficult for them to find ways of promoting academic integrity so as to prevent university students from committing this academic fraud. Moreover, most of them just end up employing punitive enforcement or merely punishing students who plagiarize. Scott Jaschik, an editor of Inside Higher Ed, addresses this issue in Winning Hearts and Minds in War on Plagiarism. This articleRead MoreApplying Ethical Theories : Interpreting And Responding Students Plagiarism By Neil Granitz And Dana Loewy Essay1042 Words   |  5 Pagestheir article â€Å"Applying Ethical Theories: Interpreting and Responding to Student Plagiarism† Neil Granitz and Dana Loewy correlate students’ reasoning when justifying plagiarism to different theories of ethics. There are two primary aims of this study: 1. to categorise students cheating based on the ethical reasons they invoke when defending their act, 2. to develop a specific response for each type of plagiarism in order to lead tutor approaches in dealing with this issue. Furthermore, the articleRead MoreA Brief Note On Plagiarism And Academic Theft1363 Words   |  6 PagesCiting is mainly used to avoid plagiarism, but a writer should always cite sources in an essay and in presentations because they need to ‘acknowledge the use of other people’s work’. (McMillan, 2010: 192) Citing a source is important as it helps a reader to ‘understand how [an] argument was assembled and what influenced [the writers] thinking’ (McMillan, 2010: 192) which helps a reader to form an opinion on the work. (McMillan, 2010: 192) Citing demonstrates the writer’s knowledge of relevant sourcesRead MoreAcademic Misconduct Essay1499 Words   |  6 PagesSometimes during high school there are many things that’s teenagers get involved in. One of those is time management. Plagiarism is one way us teenagers can get our homework done faster. Since the internet plagiarism has been increasing overtime. We really need to think about the consequences for that. According, to Griffith University (Australia) there are many different kinds of plagiarism. †¢ Presenting a submitting another student’s paper as one’s own. †¢ Paraphrasing an author’s words without proper

Theory of Self Kant vs Hume Essay - 1975 Words

The concept of the ‘self’ is regarded as an â€Å"entity which persists through time and change† (Grayling, pg. 540), in spite of other variations, albeit unnecessary ones, that occur in a person. Ones self is alleged to be the backbone of â€Å"thinking, perceiving, memory, and the like – the ultimate ‘bearers’ of our psychological properties.† (Grayling, pg. 540) The idea of ‘self’ is a topic of important philosophical debate, and one which Kant and Hume dexterously engage themselves in. This essay will begin by outlining Hume’s philosophical approach and his theory of self. Following that Kant’s theory of self will be looked at. Hume held the belief that all the contents of the human mind were derived through experience only. He divided the†¦show more content†¦That is to say one’s impressions are continuously fluctuating each moment of the day, from pleasure to pain, â€Å"For my part, when I enter most intimately into what I call my self, I always stumble on some particular perception or other, of heat or cold, light or shade, love or hatred, pain or pleasure, color or sound.† (Hume, pg. 145) Therefore, according to Hume, if the concept of ‘self’ is dependent on a constant, everlasting impression, but there is not a single impression that does persevere over the course of one’s life, there can then be no true idea of self â€Å"...I never catch my self, distinct from some such perception.† (Hume, pg. 145) Fundamentally from this argument, what Hume is stating is that there is not a persevering single thing that one can feasibly claim to be a ‘self’. Hume argues that people are basically an assortment of various perceptions, with each moment bearing a new experience and sensation. Hume actually uses the analogy of the mind as a manner of theatre in which â€Å"†¦several perceptions successively make their appearance; pass, re-pass, glide away, and mingle in an infinite variety of postures and situations.†(Hume, pg. 145) Essentially Hume believes that the ‘self’ only consists of this, one perception followed by another. Hume explains his theory of self, which is referred to as Bundle theory, by asserting that people are confusing the concepts of identityShow MoreRelatedMedia s Influence On The Perception Of Beauty1389 Words   |  6 Pagesthings. One could easily relate this debate to nature vs. nurture. Is it biology or environment? Of course, it is both. Humans are not just made up of DNA. We are moral and cultural creatures. Discussing the primacy of such factors keeps the debate alive. In defining beauty, scholars have a divide between the objective and subjective. Is beauty attributed to individuals or is beauty simply an objective feature of existing beautiful things? Kant (1951) said that the nature of judgment and taste leadsRead MoreAnalysis Of David Hume s Theory Of Justice2868 Words   |  12 Pagesunderstand and try to incorporate in our day to day activities. Yet when we look at the application of ethics, we see that it is the interpretation that causes so many problems. Let us look at a seemingly simple concept: Property ownership. David Hume defined property as nothing but a stable possession under the mutually respected understanding of society. Basically, Man creates society to enforce justice which allows man to own and use property as he desires. A grand idea but is it so simple? IfRead MoreThe Republicn and a Brief History of Philosphy1763 Words   |  7 Pagesreasons, we may call the rational principle of the soul, the other†¦ may be termed the irrational or appetitive† and then there is the spirit (Plato 130). Kant proposes that justice â€Å"says that only good people should be happy, and happy in proportion to their goodness† (Gustafson 67). Plato and Socrates saw justice as giving what is owed, while Kant saw justice as being happy in proportion to their virtue. Yet each strived for justice and look to eliminate the injustices in the world. These themesRead More Emotional intelligence: The rapprochement of reason and emotion5515 Words   |  23 Pagesindividuals about their environment, which informs and shapes their thoughts, actions, and subsequent feelings, and there is a growing view that emotion information can be used more or less intelligently. A notion central to emotional intelligence theory is that individuals differ in their ability to perceive, understand and use emotional information, and this ability significantly contributes to intellectual and emotional well-being and growth. Emotional intelligence as a concept has prosperedRead MoreNatural Law Theory Essay6453 Words   |  26 PagesAccording to Jenkins, â€Å"The natural law theory begins with theories about the nature and purpose of the world and moves on to ask about the purpose of every action or object. The right thing to do is that which fulfils the natural purpose.† Natural law was developed by Thomas Aquinas, in which he believed that there is such a thing as natural moral law. Natural law ethics depends on the belief that the world was designed by a creator, God. It teaches everything God made has a purpose, including everyRead MoreEmotional Intelligence: the Rapprochement of Reason and Emotion5749 Words   |  23 Pagesindividuals about their environment, which informs and shapes their thoughts, actions, and subsequent feelings, and there is a growing view that emotion information can be used more or less intelligently. A notion central to emotional intelligence theory is that individu als differ in their ability to perceive, understand and use emotional information, and this ability significantly contributes to intellectual and emotional well-being and growth. Emotional intelligence as a concept has prosperedRead MoreThe Eighteenth Century : Age Of Enlightenment2647 Words   |  11 PagesPopular Religion in the 18 Century Catholic Piety: Protestant revivalism: Pietism Wesley and Methodism: †¢ Held gatherings to discuss ideas of philosophy -French woman, distinguished in France and Europe †¢ 1784: Immanuel Kant: man’s leaving his self-caused immaturity and inability to use intelligence without guidance †¢ Scientific Revolution: reason, natural law, hope, progress †¢ Ideas spread to educated Europeans by popularizers †¢ Bernard de Fontenelle (1657-1757) -linked: ScientificRead MoreThe Philosophy of Happiness11705 Words   |  47 Pageswhat that indicates is that you believe (wrongly) that happiness is to be found in riches. Happiness, he insists, is always sought for its own sake and never for the sake of anything else. The second built-in feature of happiness is that is must be self-sufficient: that is, it must be some good, or set of goods, that in itself makes life worth living. One’s life cannot be truly happy if there is something missing that is an essential ingredient of a worthwhile existence. Moreover, a happy life shouldRead MoreSources of Ethics20199 Words   |  81 Pagesand ethics: 52 2.3- PHILOSOPHICAL: 55 2.31- Contribution Of In Ethics By The Source Of Philosophical Systems: 55 2.32- Contribution of Aristotle: 57 2.33- Contributions By Other Important Philosophers: 58 2.34- Rights Theory: 64 2.35- Contribution By KANT: 65 2.36- Contribution By ROSS: 66 2.4- CULTURAL: 68 2.5- LEGAL SYSTEM: 71 2.6- CODES OF ETHICS: 74 2.61- Company Codes: 74 Code of ethics (corporate or business ethics) 74 code of ethics(business of ethics) 75 Read MoreCleanth Brookss Essay Irony as a Principle of Structure9125 Words   |  37 Pagescultural and critical theory library Open source archive of ebooks, texts, videos, documentary films and podcasts Pages * Home * List of major critical theorists * What is Critical theory ? * What is Frankfurt School ? * Support Critical Theory Library * Contact This Blog This Blog  Ã‚  Ã‚   |    | ------------------------------------------------- Top of Form Bottom of Form    Home  » texts  » History amp; Class Consciousness: Preface by Georg Lukà ¡cs (1923) Thursday, February 3, 2011

Common Medicine

Question: Discuss about the term for Common Medicine. Answer: Particular recommendation made by UNODC is entirely for personal use and it is essential for the distributors and users to consider the law differently under the law and dose age. As per the guidelines, some of the recreational drugs are not allowed to Cannabis and a minute amount of this particular drug can be avail from the distributors (Zhang, Fall Inomata, 2010). Those drugs only can be given with the help of appropriate prescription and if any distributor found to be given to the patient without any prescription this can be regarded as the criminal offense and as per the standard acts and regulations appropriate decriminalization will be provide to the users and the distributor (Second Regional Seminar on Good Governance for Southeast Asian Countries, 2008). I expect the number of recreational users will increase because the individuals are having quality life, everyone wants to enjoy life as the reliable income, and employment is available. Especially the young generation those who were just entered into a profession and willing to send more amount of money where they can get more fun (Parrott, 2015). Adequate amount of financial supports is available and they want day dreaming which is only avail with the help of drugs, alcohol, and tobacco. Thus, it is clear that the chances of recreational users will increase with the time. There are several effects would decriminalization have on criminal justice system such as prison populations enlargement, rapid intoxication in public and harming public safety. With the increase of decriminalization the number of victims will be increased which will results in increasing population in prison (Pacula, Chriqui King, 2003). However, increasing number of prison populations can results in disturbance of internal environment and which can results in violations of internal code of conduct. On the other hand, the intoxication rate may increase which can provide critical impact to the individuals and rate of addiction among the drug users will also may enhanced. In the mean, time the public safety will be the most prominent issues and with can be violated by the drugs addicts and the community environment may diminish. Decriminalization will have serious impact on healthcare system as the insurance rates may increase as the number of drug addicts is increasing and, therefore, to maintain the existence and expenses of the medical expenditure the insurance companies will increase their basic policy rate (Antony Rose, 1982). If the rate of patients is increase then the rate of intoxication among individuals will increase which will hamper the health care system. Most importantly, the health care setting is developed in a particular place for providing reliable knowledge of how the individuals should maintain their health and well-being and the health community to provide the best possible solution to the health care providers conducts sometimes-reliable health awareness campaign. Due to increase in patients, the availability of the medicaments may become major problems for the health professionals and wrong treatment due to the hypertensive condition may results in significant lives loss (Parrott, 20 15). Besides this, health care cost will be increased as the number of beds within the hospital and nursing homes will be less available if any situation comes like rapid drug use by the individuals and decriminalization of the same then the above impact may occur significantly. References Antony, C., Rose, L. (1982). Decriminalization. [Washington, D.C.?]: U.S. Dept. of Justice, National Institute of Justice. Pacula, R., Chriqui, J., King, J. (2003). Marijuana decriminalization. Cambridge, MA: National Bureau of Economic Research. Parrott, A. (2015). Why all stimulant drugs are damaging to recreational users: an empirical overview and psychobiological explanation. Human Psychopharmacology: Clinical And Experimental, 30(4), 213-224. https://dx.doi.org/10.1002/hup.2468 Second Regional Seminar on Good Governance for Southeast Asian Countries. (2008). Tokyo, Japan. Zhang, Y., Fall, P., Inomata, T. (2010). Review of management and administration in the United Nations Office on Drugs and Crime (UNODC). Geneva: United Nations.

Applying Perspectives To Complex Dilemmas -Myassignmenthelp.Com

Question: Discuss About The Applying Perspectives To Complex Dilemmas? Answer: Introducation An ordinary person has certain reciprocal duties that he has to perform. When he fails to perform the same, he is stated to do negligent act. In Australia, negligence is a part of the Tort Law (Martin 2016). One of the most marketing cases on the negligence is Donoghue v Stevenson where the essential elements of negligence have been described. It has been stated by the court that the acts of the person must meet all the requirements stated under: The defendant has certain duties to the victim; The defendant has failed to perform his duties like a prudent man should do; The negligent act has caused a damage to the victim; The damage is not foreseeable in nature. Duty of care: An act will be termed as negligence on the fulfilment of above noted facts. Duty to take care denotes legal duty. In the case of Donoghue v Stevenson, it has been observed that the manufacturer had failed to perform his duty to serve good quality of product and the consumer get sick due to such carelessness. This caused great physical and mental damage to the consumer. The court observed that the manufacturer is legally bound to provide good products and owe a duty to the consumer. In case of Grant v Australian Knitting Mills Ltd (1935) AC 85, the plaintiff had developed certain skin disease after buying the product of the defendant. It was examined and found that the cloths are contained of excessive sulphates. The court was pleased to pass its judgment against defendant as he failed to take reasonable care for the products and that caused serious damage to the plaintiff. Breach of duty: The second important element of negligent act is the breach of duty made by the defendant during their ordinary course of business. In McHale v Watson (1966) 115 CLR 199, two children were playing and by the careless act of the defendant, plaintiff had lost his eye. It was held that though both the plaintiff and defendant were minor and defendant had not intentionally did the wrong act, he should be cautious in his part and he had failed to act like a prudent person and therefore, the plaintiff can claim for damage from him. However, the next important thing in case of negligent Act is the seriousness of the consequence (Cavico et al. 2016). If the negligent act of the defendant has caused a great dilemma to the plaintiff, the defendant will be liable to pay compensation to the plaintiff. Such damage should be cropped up by the breach made by the defendant. In Rogers v Whitaker [1992] HCA 58, the plaintiff was treated by the defendant and by the negligent act of the defendant, plaint iff had lost his eye. It has been found by the court that defendant was failed to perform his legal duties and such failure caused irreparable damage to the plaintiff. Similar situation arose in the case of Woods v Multi-Sport Holdings (2002) 208 CLR 460. In that case, the defendant had failed to warn the plaintiff regarding the eye injury and also failed to provide necessary instruments so that the chances of accident can be avoided. It has been observed that the defendant could not able to provide helmet to the plaintiff and consequently, the plaintiff had sustained certain eye injury. Therefore, the acts of the defendant have been considered as negligent act. In Waverley Council v Ferreira [2005] NSWCA 418, a child was died due to fall from roof and his family had filed a case against the building council. It has been held that the building authority had failed to take proper care to the building that resulted into the death of the child. The act of the council was treated as the negligent act by the court. Proximate relation: It has been stated under the law that no one is allowed to do any act by which another get injured unreasonably. If the duty to take care is being violated, the wrongdoer will be held liable under the act of negligence. business-law, in Bourhill v Young 1943 AC 92, it has been observed that if the duty to the plaintiff could not be proved, the defendant is not under compulsion to pay compensation to the plaintiff. Therefore, it is important to determine the relationship between the plaintiff and the defendant. In case of Anns v Merton London Borough Council, the Court held that there must be a proximate relationship within the defendant and the plaintiff. The principle of proximity has also been established in the case of the Sutherland Shire Council v Heyman (1985) HC. Proximity denotes the nearness or closeness. Employee and employer relationship, manufacturer and consumer relationship, driver and customer relationship can be treated as proximate relationship (Goldberg, Sebok and Z ipursky 2016). In all these cases, the related persons owe certain reciprocal duties to others. Foreseeable nature of the damage is an essential element of the proximate relationship (Cusimano and Roberts 2016). If the damage is not foreseeable, the defendant will not be held liable for damage. In Bourhill v Young 1943 AC 92, there was no proximate relationship in between the plaintiff and the defendant and the damage caused by the defendant was not foreseeable in nature. Therefore, the court held that the defendant is not liable to pay any compensation to the plaintiff. Damage: In case of a claim under negligence, the victim must have to prove that the negligent act of the defendant has caused serious injury to him. The injury could either be physical or mental or property related. In Chappel v Hart [1998] 1 HCA 55, a surgeon had failed to comply with all the necessary duties and that cause serious damage to the plaintiff. Further, in the case of Donoghue, it has been observed that the negligent act of the manufacturer had caused serious physical and mental damage to the plaintiff. However, it should be borne in mind that the damage must be foreseeable in nature. It has been held in Overseas Tank ship (UK) Ltd V Morts Dock Engineering Co (The Wagon Mound) [1961] AC 388 that if the damage is not foreseeable, the defendant will not hold responsible for anything. Defence: On the other hand, Alice may approach certain defence before the court. She can raise the provision of contributory negligence and voluntary assumption of risk. Where in a case, the plaintiff is also liable for his injury; the defendant can defend him under this provision. In this case, the defendant is not bound to pay all compensation to the plaintiff. For an instance, if a drunken man hire a taxi and aboard in it after knowing that the driver of the car is also drunken and if the car meet with an accident, the plaintiff could not ask for the entire compensation as he is partly liable for the injury and he had a knowledge about the drunkenness of the driver. The provision of contributory negligence has been mentioned under section 23 and section 24 of the Civil Liability Act 2003 (QLD). According to section 23 of the Act, besides analysing the breach of duty made by the defendant, it is also necessary to point out whether plaintiff had done his portion of duties successfully or not (Cusimano and Roberts 2016). Like the defendant, plaintiff has also certain reciprocal duties to the defendant. Defendant should take all the precautions to avoid the accident. If he fails to do the same, he will be held liable for the damage partly and his acts will be treated as contributory negligence. Butterfield v Forrester is the case where the principle of contributory negligence has been established. In this case, a person was collided with a pole and sustained injury. In the trial, it has been held that the speed limit of his car was high and he had not seen the pole and sustained injury. Therefore, he had failed to comply with his portion of duties. In the case of March v Stramare Pty Ltd (1991) 171 CLR 506, it has been observed that defendant had parked his car in the middle road and plaintiff was collided with the car. However, it has later been known that plaintiff was drunk and exceeds the speed limit of his car. Therefore, he had lost his control and rammed the car o f the defendant and sustained injury. Therefore, plaintiff is also partly responsible for his injury and could not claim entire damage from the defendant. On the other hand, Alice can defend her under the provision of the voluntary assumption of risk. It has been observed that if the plaintiff knew that certain accident may cause to him, and he choose to continue with the act irrespective of these causes and sustained injury, plaintiff could not ask for entire damage. For instance, a person is watching motor cycle race knowing the fact that accident may cause and he can be injured by the same and still choose to watch the race. If he sustained any injury due to this, his acts will be come under the purview of voluntary action of risk. Application: In this case, it has been observed that Alice had started a business where she had provided poor service to the customers. The boat she used for the is of cheap quality and allowed the boat to sail in the sea when it was overcrowded. The floor of the boat was slippery and Marcos, a customer of Alice, was fallen down due to this. He had sustained certain injury due to this. Additionally, when Marcos had sustained injury, instead of taking him to the hospital, Alice had continued the sailing and the condition of Marcos had deteriorated. In this case, it is clear that the acts of Alice were not prudent and she had failed to perform the legal duty of an entrepreneur. Alice should have to take all the proper care to her customers and must make sure that all the requirements of the business have properly been checked. However, she had failed to meet all the important criteria of her business and failed to act like a prudent man. It has been observed that the boat she occupied has a total s eat of 20 people, but she allowed more that 20 person in the boat. She had failed to cover the entire floor of the boat with mat and applied paint on the rest of the floor and the floor became slippery due to this. When Marcos was failed to wear proper shoes for the ride, she should have to stop him as per the business requirement. However, she had not taken any such steps for her business and Marcos had to suffer loss for that. According to Donoghues case, the act of Alice had met all the essentials of negligence and according to Rogers case; the consequence of the breach of duty has created a serious impact on Marcos. According to Oveido, failure to perform proper duty is termed as negligent act (Oviedo 2016). However, Alice can defend her case under the parlance of contributory negligence and voluntary assumption of risk. The website, from where Marcos booked his ticket, certain facts was mentioned such as wearing close shoes. However, he had failed to wear the same and wishes to continue his journey. The accident can be avoided if Marcos had complied with all the requirements. Therefore, he can be held liable under the contributory negligence. Concurrently, after came into the knowledge that close shoes are important for the ride, he had not taken any steps and went to the ride without wearing the proper shoes. This act can be treated as voluntary assumption of risk. Therefore, Alice can defend her case on the basis of this. Conclusion: Therefore, it is advised to Marcos that he can claim damage from Alice under the provision of negligence. Certain ethical dilemmas can be observed in the acts of Alice. The nature of her act has attracted the provisions of the rights approach. The main reason of choosing the ethical approach is that the act of the human being reflects the nature and character of the person (Ferrell and Fraedrich 2015). A person should have to choose the right thing that is ethical in nature. Ethical action protects the moral rights of an individual and therefore, it is important to take decisions carefully so that it may not harm the rights and dignity of others (University, 2018). According to this approach, the acts of the human being proved the level rationality within him and consider the moral duty of that human (Shapiro and Stefkovich 2016). It has been learnt from the given case that Alice had failed to take right decision. She had not chosen the right path and due to her irresponsibility, damage had sustained by Marcos. Alice had failed to take rational decision. There are certain factors and tensions present in this case and that should be taken into consideration by any reasonable and prudent person (Hunink et al. 2014). It is the ultimate duty of the individual to take moral decision at every stage of his life. Ethical decision making process needs trained sensitivity and one must handle the ethical situations practically (Iphofen 2016). It is required to apply proper methods to take ethical decisions. The factors needed to be balanced are: Whether the decision has caused any damage to others or not. Whether the decision is the most appropriate option or not. Whether the nature of the decision is efficient or not. Whether there is any alternative options or not. Whether the decision has treated all the people equally or not. Whether the impacts of the decision affects the whole community or not. The decision of Alice had attracted the right approach. It is clear from the case that Alice needed to take prudent decision while dealing with the customers and should have to show certain duty of care to the customers as well. However, she had failed to do any of her duty and failed to take proper decision at the time when Marcos got injured. At that time, she had to take Marcos to the hospital. However, instead doing the same, she chooses to continue sailing in the sea. Such decision has attracted the provision of the rights approach and it has been observed that Alice had failed to show rationality and Marcos had to develop injury or that. A prudent person should not make such decision like Alice. First of all, it was not right to allow Marcos when he had not complied with the rules mentioned in the website. Further, when Marcos got injured, Alice should have to stop finding whales and rushed him to the hospital for the sake of ethics and morality. She should not allow excessive persons to the boat. Above all, she should make a proper plan for her business, Reference: Abraham, K., 2017.The forms and functions of tort law. West Academic. Barry, C., 2017. Statutory modifications of contributory negligence at Business law.Precedent (Sydney, NSW), (140), p.12. Cavico, F.J., Mujtaba, B.G., Samuel, M. and Muffler, S., 2016. The Tort of Negligence in Employment Hiring, Supervision, and Retention.American Journal of Business and Society,1(4), pp.205-222. Cusimano, G.S. and Roberts, M.L., 2016. Contributory Negligence and Assumption of Risk.Alabama management 1. Cusimano, G.S. and Roberts, M.L., 2016. Intentional Interference with Business or Contractual Relations and Other Business Torts.Alabama Tort Law,1. (pr) DeMott, D., 2016. Culpable Participation in Fiduciary Breach. Epstein, R.A. and Sharkey, C.M., 2016.Cases and materials on torts. Wolters Kluwer Law Business. Ferrell, O.C. and Fraedrich, J., 2015.Business ethics: Ethical decision making cases. Nelson Education. Goldberg, J.C., Sebok, A.J. and Zipursky, B.C., 2016.Tort Law: Responsibilities and Redress. Wolters Kluwer law business. Hill, L.L., 2016. The Litigation Privilege: Its Place in Contemporary Jurisprudence.Hofstra L. Rev.,45, p.143. Hunink, M.M., Weinstein, M.C., Wittenberg, E., Drummond, M.F., Pliskin, J.S., Wong, J.B. and Glasziou, P.P., 2014.Decision making in health and medicine: integrating evidence and values. Cambridge University Press. Iphofen, R., 2016.Ethical decision making in social research: A practical guide. Springer. Martin, K., 2016. Topical matters pertaining to the tort of negligence-the attribution of blame.Brief,43(7), p.38. Oviedo, A.D., 2016. Use of Jurisprudence to Teach Professional Negligence.Journal of Nursing Education,55(12), pp.720-720. Phillips, A., 2017. Essentials of Negligence (Law of Torts) With Respect To India.Imperial Journal of Interdisciplinary Research,3(10). Shapiro, J.P. and Stefkovich, J.A., 2016.Ethical leadership and decision making in education: Applying theoretical perspectives to complex dilemmas. Routledge. Sugarman, S.D., 2015. Misusing the'No Duty'Doctrine in Tort Decisions: Following the Restatement (Third) of Torts Would Yield Better Decisions.Alta. L. Rev.,53, p.913. University, S. (2018).A Framework for Ethical Decision Making. [online] Scu.edu. Available at: https://www.scu.edu/ethics/ethics-resources/ethical-decision-making/a-framework-for-ethical-decision-making/ [Accessed 22 Jan. 2018]. Walden, P.A., Zeybek, B. and Phelps, J.Y., 2018. Understanding the Legal Essentials of a Bowel Injury Lawsuit in Minimally Invasive Gynecologic Surgery.Journal of minimally invasive gynecology,25(1), pp.30-37.

101 Report Peer Review and Academic Writing Professor Ramos Blog

101 Report Peer Review and Academic Writing Free Write Quick Write Who are the people that care about your topic? Who is affected by it? Who would benefit from reading it? Who has a stake in the matter? Brainstorm for three minutes all the groups who have a stake in the argument. Free Write Free write for five minutes on why these groups care or why the topic matters. Template To Use: I’m _______________, and this matters to me because_________________ . . . Quick  Write Draft a paragraph, introduction or conclusion, incorporating the so what? and who cares? factors. This is important because ___________ . . . This essay will benefit _______________, because _____________________. . . MLA Sample page Dean, Cornelia. â€Å"Executive on a Mission: Saving the Planet.†Ã‚  The New York Times, 22 May 2007,  nytimes.com/2007/05/22/science/earth/22ander.html?_r=0. Accessed 12 May 2016. Ebert, Roger. Review of  An Inconvenient Truth, directed by Davis Guggenheim.  rogerebert.com, 1 June 2006,  rogerebert.com/reviews/an-inconvenient-truth-2006. Accessed 15 June 2016. Gowdy, John. â€Å"Avoiding Self-organized Extinction: Toward a Co-evolutionary Economics of Sustainability.†Ã‚  International Journal of Sustainable Development and World Ecology,  vol. 14, no. 1, 2007, pp. 27-36. ETC. Peer Workshop How would you like someone to work with you on your paper? Peer edit the same way you revise your own work.  Work on the global, higher order concerns, first. Be specific in identifying problems or opportunities.  Point to places in the text where you notice something. Don’t say organization is confusing, show them where it is confusing. Use clear sentences and thoughts when commenting. Don’t just say awkward, explain what it is you find awkward. Offer suggestions for improvement.  Don’t just criticize, offer suggestions for revision. Praise what is good in the paper.  What is working well? What did you like? Keep comments tactful.  Treat another’s work the way you would like yours to be treated. Questions to Answer Does the report come across as biased? If so, where? Does it sound like research or opinion? Is it well organized? What could be better? Effective Images The Beauty and The Gill Man Mass Incarceration in the USA Report Title For the last assignment we were creative with our titles. A report title needs to be more specific. Marathons for Women  by Susan Wilcox From Scroll to Screen  by Lev Grossman Wind Technologies Market Report 2012  by U.S. Department of Energy 21st Century Causes of Deforestation Find more examples. Come up with your own. Grading Criteria Report Use of Sources and Research Organization and structure Diversity topic and depth Clearly defined and explored topic MLA and Sources Title and Images Word Count, Word Choice, Grammar101 Report Peer Review and Academic Writing MLA MLA Sample page Dean, Cornelia. â€Å"Executive on a Mission: Saving the Planet.†Ã‚  The New York Times, 22 May 2007,  nytimes.com/2007/05/22/science/earth/22ander.html?_r=0. Accessed 12 May 2016. Ebert, Roger. Review of  An Inconvenient Truth, directed by Davis Guggenheim.  rogerebert.com, 1 June 2006,  rogerebert.com/reviews/an-inconvenient-truth-2006. Accessed 15 June 2016. Gowdy, John. â€Å"Avoiding Self-organized Extinction: Toward a Co-evolutionary Economics of Sustainability.†Ã‚  International Journal of Sustainable Development and World Ecology,  vol. 14, no. 1, 2007, pp. 27-36. ETC. Paraphrase v Summary v Quoting Students are normally accused of plagiarism when the are trying to paraphrase. It is usually by mistake. In order to avoid plagiarism, here are some tips: Take notes Annotate Sources Make sure you cite Save multiple drafts Peer Workshop How would you like someone to work with you on your paper? Peer edit the same way you revise your own work.  Work on the global, higher order concerns, first. Be specific in identifying problems or opportunities.  Point to places in the text where you notice something. Don’t say organization is confusing, show them where it is confusing. Use clear sentences and thoughts when commenting. Don’t just say awkward, explain what it is you find awkward. Offer suggestions for improvement.  Don’t just criticize, offer suggestions for revision. Praise what is good in the paper.  What is working well? What did you like? Keep comments tactful.  Treat another’s work the way you would like yours to be treated. Effective Images Mass Incarceration in the USA Report Title For the last assignment we were creative with our titles. A report title needs to be more specific. Look up some examples and see if you notice any patterns. Marathons for Women  by Susan Wilcox From Scroll to Screen  by Lev Grossman Wind Technologies Market Report 2012  by U.S. Department of Energy Here is an example from our class: 21st Century Causes of Deforestation Find more examples. Come up with your own. Grading Criteria Report Use of Sources and Research Organization and structure Diversity topic and depth Clearly defined and explored topic MLA and Sources Title and Images Word Count, Word Choice, Grammar What is Academic Writing? The article â€Å"What is Academic Writing?† is a brief introduction to the writing you will be expected to do in college. The article begins by addressing common myths about what academic writing is.  Which ones have you heard before?  Think of one or two more myths, or ideas of writing, that you have heard before. Myth #1: The â€Å"Paint by Numbers† myth Myth #2: Writers only start writing when they have everything figured out Myth #3: Perfect first drafts Myth #4: Some got it; I don’t- the genius fallacy Myth #5: Good grammar is good writing Myth #6: The Five Paragraph Essay Myth #7: Never use â€Å"I† Irvin quotes a study by Lee Ann Carroll about the writing students do in college: What are usually called ‘writing assignments’ in college might more accurately be called ‘literacy tasks’ (7). What do you think she means here? In a short paragraph, write what you think the author is saying.

Sleep Deprivation Essay Example

Sleep Deprivation Essay Example Sleep Deprivation Essay Sleep Deprivation Essay Our 24-hour society that wants to meet the demands of industrialization and development has caused the generation of sleep deprived people. Comparing to 1910, when the average citizen slept 9.0 and 7.5 hours a night accordingly in 1975, the data of 2002 shows that these figures have shifted to 6.9 hours a night (2002 â€Å"Sleep in America† Poll, p.4); while night shift workers suffer more than others, because they average only five hours a night. Adults from 18 to 65 years old need six to nine hours; therefore, sleep deprivation exhausts and disorders shift workers, leads to fatigue and lack of energy. Drastic increase of sleep deprived workers affects the spheres and environment they are working in, relationships, economy, and social pattern of America, along with other countries. Each one of us has an internal clock that is set for sleep at night, the period between midnight and dawn is essential for the whole body. In order to function effectively, the frontal cortex of brain relies on rest. The lack of sleep cripples the frontal cortex and makes it ineffective in speech control, memory access and problem solving. Circadian rhythm is a 24-hour biological clock of human body and the adaptation to shift work may lead to chronic illnesses (cardiovascular or gastrointestinal diseases) and poor concentration. Both Paul Roman and Walter Gove agree that anxiety and sleep deprivation are interrelated and lead to psychotic disorganization that is close to mental illness. (Roman, 1972; Gove, 1970). One third of Americans have chronic deprivation that causes sleepiness during the daytime and disorder of everyday life. These adults are likely to have sleep deprivation and its symptoms affect their performance and social life. Insomnia, exhaustion, irritability, lack of physical energy, fatigue, nightmares, sleep-schedules’ disruption, memory deficit, poor social and occupational performance, impediment in mental ability, emotions and memory are some symptoms of sleeping disorder. In their studies, Shaw et al., stressed on â€Å"molecular connection between sleep, plasticity and memory formation [and demonstrated that] the intensity and/or complexity of prior social experience stably modifies sleep need and architecture† (1775). Sleep deprived people are found to use greater amount of sleeping pills than needed. These attempts to control levels of energy and anxiety and to alleviate distress are the reaction of personality from social perspective. According to 2002 â€Å"Sleep in America† Poll, inadequate sleep affects:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Impaired performance at workplace (93%);   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Risk of injuries (91%);   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Health problems (90%);   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Interpersonal problems (85%);   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mid-afternoon sleepiness (48%). (p.14) Shift night workers – airline pilots, doctors, nurses, commercial and truck drivers, police officers, builders, customer services representatives – fall under this risk group of inadequate sleep. Keeping up with the global economy, two jobs to meet ends, better career and child care became the prerequisites for shift work; yet, social status is a core concern that runs all through these issues. The United States, affected by globalization, drastically increased the number of shift workers in the past 20 years. The market competition resulted in new ways out to survive – production increase and 24-hour customer service became available due to millions of American citizens, as shift workers. However, potential productivity has a number of pitfalls that can hardly be compared to a good performance at a workplace. Shift workers are prone to poor concentration (68 percent in reading and 62 percent in listening), errors (wrong decision-making – 62%), and poor quality of work done (61%). (2002 Poll, p.15). Thus, potential productivity advantages turn out to be losses, except for physical and mental damages. Billion-dollar investments and costs on research and development are absurd as compared with crashes (Exxon Valdez, Space Shuttle Columbia) aroused by reckless and negligent attitude of shift workers. It should be also noticed that shift workers are employed in emergencies and the safety under acute or chronic sleep deprivation is doubtful. Yet, governmental agencies do not provide data on fatalities (transportation industry) and injuries (emergencies) in work places that were caused by fatigue and sleepiness. Nevertheless, the data only emphasized problems that occur because of shift workers’ sleep deprivation; still, proposals, concerning night shift work improvement, are few. Basing on the qualitative method, I will focus my research on personal experiences and observation, interviewing and analysis. My core goal is to find out the effects of sleep deprivation on night shift workers from a sociological point of view. Managers ignore the interdependence of workers’ sleep and their productivity; otherwise, they would address their sleep schedules’ policies, invest in training and improve productivity. The studied group will be night shift workers from the South region that are usually employed from midnight till 8 a.m. According to 2004 BLS data, night shift workers, who compose 3.2 percent of employed Americans, are involved in food preparation (40.4%), transportation, production (26.2%) and emergencies (50.6%). (BLC, 2005). I think the South suites the research, for it is overabundant of night shift workers. My research will be based on focus groups of 200-300 people (the more people we interview, the more precise data we will get). Previous studies have shown that sleep deprived workers regularly disrupt their sleep-wake cycles. I will make research in the sphere of unstable sleeping patterns and their effects on humans as a part of social world. It was already stated that the number of shift workers’ hours slept averages 5 hours. Therefore, focus groups will be summoned to respond how the lack of sleep affects their: alertness, attention, reaction, concentration, awareness, decision-making and problem-solving skills, memory, and mood. The results of this research will be as follows: if the focus group fails to perform the tasks properly, makes errors and mistakes, shows disorder, sleepiness or drowsiness, the outcome is clear – at a workplace, shift workers will not be able to follow and take tasks, make right decisions, remember properly, work carefully, pay attention to every part of the process and perform work of a high quality. This part of the research will show that neither socially, not occupationally these shift workers will bring success, profit, or significant impact. Sleepy night shift workers are irritable, intractable, unsociable, tired, stressed, isolated, and unfocused – they are anti-social units at a workplace. The second part of the research will be based on interviewing. Here are some health issues to be answered: what is the probability of injury, tiredness, insomnia, disorders in breathing and digestive system (obesity), high blood pressure, road accidents, and emotional problems? Dr. Van Cauter has stressed that â€Å"accumulated sleep debt is potentially as detrimental to health as poor nutrition or a sedentary lifestyle† (NYT, 1999). People will be also interviewed on medicine they take to stay awake or vice versa and its amount. The drug usage has been waved into American society, but the attempts to control the body should not lead to addiction. The history of sleep deprivation remembers a case of DJ, who stayed up for 201 hours. During this period, doctors were observing him and â€Å"soon he couldn’t recall the alphabet and [†¦] he thought spiders were spinning webs on his shoes† (Whalen, 2000). This incident claims to show that sleep disorders lead to mental problems and that we will not cheat on sleep. No one should state that the lost sleep will be caught up – sooner or later, night shift workers will have to pay the price. In this case, nap time is essential for effective work; nap break may reduce injuries and accidents at workplace that are caused by fatigue. nbsp; And, finally, I will research pros and cons of the ‘family’ element. Family, as a tiny part of the society and country as a whole, is, nevertheless, the most essential from a long-term perspective. As long as the family stands, the country will stay alive. Here I will need participant’s observations and notices. I would like to know the time night shift workers spend with their family members, relatives, and, finally, neighbors; whether they are present at family parties, weekends, holidays, along with national ones; whether they are aware of what is going on in the house they live in; what are the family needs, latest news and events. If shift worker can hardly reply to these questions – which part of society he/she belongs to in particular? Sleep deprivation embodies dangers that are aimed at us and others. As was noted by Simon Williams, â€Å"the growing problematization or politics of sleep in a 24/7 risk society where sleep is now becoming a matter of ‘public concern’† (Williams, 2007). Our society should not turn the blind eye towards labor force that provides 24-hour services and production. The United States depend on night shift workers; thus, public and policy makers must be alarmed of extended hours and find the ways to ease the night shifts. Who will replace this generation of night shift workers, if kids look at their exhausted moms and dads after night shifts and see ‘the other side of the Moon’? The media avoids discussions on sleep deprivation, but scholarly articles and researches provide enough data to see the last of shift workers. They divide, rather than unite the society, because they do not share their ideas with colleagues and are passive during breaks – their destroy the social environment; because their immunity, mental and health disorders make them prone to viral infections and risky for public; because their poor performance decreases productivity, quality and quantity, therefore, the potential labor force of night shift workers is a potential damage for the U.S. economy in long-term targeted perspectives, it is an indirect-action environment, which contains unforeseeable consequences.

Diffusion of new financial system in MHM Organization Assignment

Diffusion of new financial system in MHM Organization - Assignment Example But with the concept of globalization, the entire landscape of the accounting system in business changed. Every organization computerised their accounting system that reduced the work time considerably. Today almost every Multi National Company relies on modern accounting software and telecommunicating of accounting information to different units for running the business successfully and reaching clients all over the world. The company MHM is one of the chief suppliers of electrical equipments and it is currently operating in Qatar. The company was established in the year 1972 and it has also diversified in to other sectors including manufacturing, facilities management, contracting, and contracting. The company has the capability of handling large volume projects with limited assistance from third party. The strategic aim of the company is to empower the present electrical industry of Qatar with quality, technical expertise, and competitive price. The company has favorable attitude towards globalization and it also believes that with the introduction of new technology in various sectors, the opportunity to improve existing processes also increases. This is because with new investment in various sectors, foreign technological expertise and advice is also accessible (Harvie and Lee, 2002, p.172). The up gradation from old ways of paper based record keeping into automated software based entry manage systems is both challenging as well as rewarding. It is challenging in the sense that the company might face hostility from their employees who are not comfortable with technological advancements (Seacord, Plakosh, and Lewis, 2003, pp.1-2). Even till date there are some sections in the society that believes that machines can take over their jobs. Such negative sentiments have the potential to become a hurdle in the way of achieving company’s objectives in the long run. Hence it is important for the company to take care of such problems and provide proper traini ng to employees first so that the company does not face any opposition from the employees of the company (Hite and William, 2006, pp.22-25). The replacement of old fusion paper ways of financial recording into modernized computer software based recording is rewarding in the sense that automated record keeping reduces the time required for paper works significantly. Traditional ways of record keeping, especially in double entry system, required consistency which often led to clerical errors of accounting. In the automated systems, the computerized software has the ability to store or transfer the documents as per stored formats. The documents are saved and updated automatically whenever any changes are made or any transaction take place. At the same time the chances of losing important business critical document reduces as all the important data will be stored in centralized database. This would in turn also minimize the security requirements and the man hours of works taken by the a ccountants (Nobles, Scott, and McQuaig, 2012, pp.237-238). Strategic Role of New Technology The company’s business operations include Electrical showrooms, Facility Management, Electrical Switchgear Manufacturer, and along with this the company is also involved in MEP Contracting

Media culture and communication Essay Example | Topics and Well Written Essays - 500 words

Media culture and communication - Essay Example Narrated by Walter Huston and Dana Andrews, the film is 60 minutes long. It was shown to allied soldiers serving in the Pacific region during that time. Directed by Frank Capra on behalf of the US War Department, it was produced to inform the allied soldiers about the last enemy that remained in the war after the fall of Italy and Germany: Japan. The idea was that increased knowledge about the history and culture of Japan would create an understanding of the current situation that would cause a positive effect on the allied war effort. Every chance to condemn the Japanese and their ideologies were used in the course of the film. As this propaganda film was designed for army personnel being sent to fight the Japanese, it contains generalisations and stereotypical caricatures of the Japanese people and culture. Expected to have deliberate propagandistic content, this paper looks into the techniques of persuasion used. Embedding history and culture. Much of the film is devoted to the life of the average Japanese, Japanese religion and the part religion played in the rise of Hirohito as the Emperor of Japan. There is an explanation of how the warlords, reviving and misusing the old Shinto religion created a Japan that became a belligerent world power rather than a peaceful one. Japanese citizens are portrayed as being raised from a very young age to be soldiers, thought to be the â€Å"highest human achievement† in their society. Japanese values such as the collective-versus -individual character, and the willingness to die for one’s master, among others, are exploited to show the negative side of the Japanese. In reality, however, these are issues irrelevant as to why Japan should be fought. To the Japanese, these values have proven positive to them. Brooding sound and visual effects. There are animated sequences in the film. Clips from Japanese samurai films of the 1930s lend a brooding visual effect. Made up

Bobs Dilemma Essay Example | Topics and Well Written Essays - 1000 words - 18

Bobs Dilemma - Essay Example As the discussion stresses, employees who wanted to further their careers at the company had to work hard and keep family out of it. If Bob would take his paternity leave, his teammates would have to fill in for him, which he is afraid would create resentment. Additionally, he is worried that it will harm his career. Bob decided to take the advice of his colleagues on the issue. Mike, his married teammate, told him that the job’s structure required one to be quiet regarding family needs if one wanted to move up and talked to him about the use and abuse of the policies. Manuel, who is his best friend and single, is of the belief that those without children face discrimination. Judy, a 38-year-old single mum, was of the opinion that the uses of benefits made an individual seem less dedicated and affected their performance appraisals. Finally, Jessica, who is a recent college graduate, opined that company policy provisions are there to be used. One communication theory that appli es in this case is formal communication vs. informal communication. Communication involves sharing of information for purposes such as influencing, motivating, persuading and informing. Formal communication is distributed across an organization in an organized manner downwards flowing from executives regarding company policy and upward from the staff in the form of reports and data. This kind of information is well planned and established. Informal communication, on the other hand, works to satisfy emotional and social needs without basis on the positions that individuals hold in the organization. The most common term for it is grapevine and is considered as rumor or gossip. Information flowing through this channel can be exaggerated or deleted, causing inaccuracies. Employees use this channel when they feel vulnerable, such as in this case where Bob is searching for help on his issue by talking to colleagues.

Emerging Technologies Of Century Computer Science Essay

Emerging Technologies Of Century Computer Science Essay This paper outlines the two emerging technologies and their impact on society and on business. Emerging technology, the name it self implies the technologies that are emerging or growing with time as result of researches in those technologies. Some of the emerging technologies are nanotechnology, cloud computing, biogenetics, robotics, artificial intelligence etc. Here we are discussing two prominent emerging technologies of 21 century, * nanotechnology and * Cloud computing. Nanotechnology is a dominant technology in all areas in coming decades. It will have revolutionary changes in health sciences, energy resources such as water etc. Many business organizations are interested in investing nanotechnologies to gain the fruit of the technology Cloud computing is a virtual emerging technology that increases the speed of the computing applications at lower costs. It permits us to perform unlimited applications and data storage either with in organization or over internet. Now we discuss these two technologies in brief. Introduction: Emerging technologies are bringing revolutionary changes as because of growth in technology. In the present paper we are discussing brief about the two emerging technologies, cloud computing, nanotechnology. And in each technology a brief explanation of technology, its growth and applications is presented. And the discussion leads us to social and business impacts of both technologies in positive and negative faces with the evidence from statistical data. Lets start with the cloud computing. Cloud computing: The idea about the cloud computing is very complex. Of the several meanings, Lets go with one of the meaningful definition. What perfectly is a cloud computing? From its easiest form, the terminology, â€Å"cloud† will be a metaphor which originates from the symbol of cloud on a flowchart of the network designer, which is indicating that the information about the packet will be sent over the Internet. â€Å"The term ‘cloud computing encompasses many areas of tech, including software as a service, a software distribution method pioneered by Salesforce.com about a decade ago. It also includes newer avenues such as hardware as a service, a way to order storage and server capacity on demand from Amazon and others. What all these cloud computing services have in common, though, is that theyre all delivered over the Internet, on demand, from massive data centers.† While the cloud computing has been move into IT jargon in the most recent days, the market at the consumer point of view is using more longer. More people in the united states are connecting to the Web services over the some variety of service with cloud service, containing web based emails. In the same manner, Google and Amazon are the largest companies which are using â€Å"cloud† from so many years. And as The Economist (Oct. 25 2008) notes, â€Å"Firms that provide enterprise software as a service (SaaS) over the Internet, such as Salesforce.com and NetSuite, have grown steadily.† Fresh businesses, without any legacy funds to protect, and with the easiness which are presented by Information Technology resources which are being provided over the off-premise position in metered quantity (as much or little as needed) and quality which are likely to find out the cloud facilities which are mainly appealing. Upton now the conclusion is very clear for the customers in the enterprise. They are hesitating to invest large investments and want to have services from outside. Some of the barriers which may be needed to overcome are data availability, security, geographic location of programs, having small support of commercial ISV. Now days many MNC companies are struggling with old hardware, requirements of power and with very complex data centers. To overcome this situation they have to adopt a hybrid computing model called cloud computing. How to make cloud vision to reality â€Å"cloud computing† means the computing which dynamically facilitates access to the measurable services, which are shared to each other in a network that may be private or public. These services takes place from IT services which are basic ( like storage, power for computing etc. to computing services which is specific for industry (like logistics, healthcare and finance). In this cloud computing the storage is infinite and programs can be accessible anytime, anywhere. What could Cloud computing enables: 1) Previously new and fresh business models which were not implemented because of technical limitations in existing system. 2) Business ideas which may need less consumption of computing power and preventive measures. 3) Information sharing without the very high coordination costs, reductions of cost and increase in some IT service responses to companies, governments and mostly for individuals. 4) According to some studies cloud computing have good effect on economic progress. 5) In future millions of new jobs can be get through Cloud computing because of the development of many of tiny business. There are many doubts to develop cloud in any disruptive technology. Some doubts are about the delays to develop the cloud, and some doubts are the effect of privacy laws and restrictions. 6) Some are concerned about the possibility of long delays or problems in the development and deployment of cloud. Four types of cloud players are emerging:  § Providers of Cloud Amazon, Google and also dozens more and more; they have their own set up of the hardware.  § Publishers of Cloud Vendors contribution web services ,SaaS, and application expansion platforms for making cloud applications  § Enablers of Cloud Companies that make platforms, standards, tools, etc. enabling continuous grid computing in the cloud by providing the groundwork for inventiveness (SLAs) Service Level Agreements. GRAPH 1: MEMORY BENCH MARK DISK AND PERFORMANANCE Impact on business: Mediation is a secret weapon The importance of a intercession layer is not distinctive to cloud computing. From the provider changes the mediation of the is created by the enterprise. This is the most single perilous architecture improvement a company could make when the cloud is using, because that permits the inventiveness to alter on their self-terms and which is not be given by the exterior provider. Continue to consider service level management Mediation also helps a secondary key advantage, which of policy and control enforcement. Addition of mediation layer which offers the enterprise with the perceptibility into how the cloud computing will be used and and also controls to declare enterprising of standards. To determine optimizing business and determining the risk Visibility is critical. Mediation permits watching of the vendors servicing level contracts to authorize that theyre transporting as assured in methods that are significant for the business. Keep a focus on security: Reasonably, security has the information technology executives largest protest linked with the cloud computing. All most all the noticeable mechanisms of safety with an external dealer apply, but the cloud computing enlarges the problem, and also the fear. To address the security over the cloud, the data safety must change up the load, the similar way that Information technology value will be done. Information technology wants to the attention on the data layer safety, meanwhile the subordinate layers are outside its controlling. Corporations that twitch the change to the cloud would find where security is being strongly combined with their setup stack at the network layers primarily, to the socket where it converts hard to mocker infrastructure and security apart. However, by touching to the cloud, the well level of mechanism through the network will be lost, and the security at the upper layers should take over. That should go without any aphorism that cloud computing is motionless immature. As a result, corporations should evade putting the information which is in the cloud without having a facsimile elsewhere. Which is Just similar all the things else, stock in a possibility plan, plus testing the plan, is very critical. Impact on society: Cloud computing which will have the considerable impact on the step of economic progress. Cloud computing might possibly donate almost a million fresh jobs from the expansion of numerous hundred thousand minor businesses in the next years. Cloud might also offer leap fogging growth chances to emerging nations. Nevertheless, as with any disorder technology, there persist so many questions and doubts about the environment in which cloud will develop. Some are troubled about the likelihood of extended stays or problems in the expansion and deployment of cloud. Others are worried about the possible control of cross border privacy laws or other controlling limitations. A strong, multi investor dialogue to measure together areas of risk and promise. Nano technology: Nanotechnology makes use of materials of size less than 100 nanometers. In practical the width is about 1/800 of human hair and 1/70th of red blood cell diameter. The purpose of nanotechnology is to produce the materials in atomic scale. In coming decades nanotechnology brings revolutionary changes in computers in terms of speed, data storage. â€Å"Nanotechnology is the principle of atom manipulation atom by atom, through control of the structure of matter at the molecular level. It entails the ability to build molecular systems with atom by atom precision, yielding a variety of nanomachines† (Mick Wilson and et.al 2002 NANOTECHNOLOGY ) Characteristics of nanotechnology: The materials formed by nanotechnology exhibits different properties compared to conventional material. According to the arrangement of nano partials in a material, they exhibit different properties physically, chemically and biologically. In general, we cannot predict the material properties by physics and chemistry. Electricity laws which hold good for big materials may not work for nonmaterial. For example a material acts as a conductor at its normal size and it may act as insulator at nano sizes. Rapid Development: Nano technology is emerging rapidly in 21 century. It was not in use until the year 1959.a magazine of science named the year 2001 as â€Å"break through of the year†. At present nanotechnology is involved in hundreds of different applications. NSF(national science foundation )expected nano services and materials will have $1 trillion market in business by 2015. Many countries are depended on nano technology because of its ability to produce products in different areas using nano technologies. Applications: It has a wide range of application areas, which will help in increasing human life standards in developing countries. Some important nanotechnology applications are * Energy production, storage and energy conversion * Agriculture productivity * Construction * Food storage and processing * Health applications such as diagnosis disease * Water purification systems * Health monitoring * Vector and pest detection control * Drug delivery system * Air pollution control. Impacts of Nanotechnology on society Each technology has good and also adverse impacts on society. When coming to nano technology, it has potential to make revolutionary changes in people lives across the world. It helps in reducing global warming; Fuel consumption is decreased by the fuel additives and water purification system with greater efficiency. Military services use these technology for detecting enemies and producing advanced weapons. In negative, it act as a weapon for terrorism. Terrorists make use of nano technology to produce toxic weapons. In medical sciences, diagnosis disease can treated by this technology. If the growth of this technology fallows the same flow, in future computer think as a machine. The life span of human will be increased as a result of DNA repair, improved improved drugs and medicines. ( Mihail C.roco and William sims binbridge,2001) Impact of nanotechnology on business: Innovations of new technology and developments in existing technologies will affect the economy of the country. As because of its demand and applications in wide areas such as medicine, electronics, computers etc., all countries around the world investing massively in nanotechnology. * In 2006, the amount spent globally for research and development in nano technology reached $12.4 billion, which is 13% more than invested in 2005. * The amount spent by the governments of all nations in the world is about $6.4 billion for the year 2006 where as for the year 2005 is $5.9 million. From the year 2005 to 2006 the investment growth is 10%. * Established business organizations spent $5.3 billion for research and development on nanotechnology in 2006. The growth is 19% from the past year 2005. * As because of growth, the nanomarket is expected $1 trillion for the year 2015. Conclusions: The two emerging technologies namely cloud computing and nanotechnology is attracting the attention of the world by its rapid growth. In future cloud computing makes great changes in computer world. Internet and computer applications in future may be come simple than now. In coming decades we can expect revolutionary changes in the world which leads to nano size electronics instead of chips now we are using , medical nano applications increasing the lives of people. And it also shows impact on social life of human. References: Mihail C.roco and William sims binbridge,2001 NANO SCIENCE AND NANO TECHNOLOGY. Mick Wilson, et.al 2002 NANOTECHNOLOGIES Mark ratner, Daniel ratner ,NANOTECHNOLOGY Dr. james canton 1999, â€Å"The statagic impact of nano technologyon the future of business and economics.† http://www.mediaplanet.com/ http://www.lifeissues.net/writers/irvi/irvi_32biotechnology.html

The Name “Estella” in Great Expectations :: Great Expectations Essays

The Name â€Å"Estella† in Great Expectations    The name of the characters in a Dickens’ novel, Great Expectations, is very important. In the case of Estella, the name indicates her personality, her relation with other characters and even the way in which she moves along the novel.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In Spanish, the word for star is â€Å"estrella†.   Since Spanish is a â€Å"romance† language, estrella is undoubtedly derived from the Latin word for star.   Stars are cold but beautiful to see. The same is true for Estella: she has a cold personality but she is very pretty. Estella was given to Miss Havisham at night - which is when stars appear. The first time Estella appears is in chapter 8, in the Pip’s first visit to Miss Havisham's house. The first impression Pip has about Estella is also characterized by ambiguity: he thinks she is pretty but she is proud. Miss Havisham obliges Estella to play cards with Pip. The first time that the card game appears the battle of sexes occurs since, after her frustrated marriage, Miss Havisham educates Estella to scorn men and in the card game Miss Havisham wants to see a victory of a woman over a man. Estella wins but the most important thing here is that Estella does no t want to play with Pip because she thinks he is common. This shows the pride and the superiority in which Estella is presented in her relation to Pip, and it's also important because, from this moment, Pip wants to be educated to be at the same level that Estella – he hopes that he can reach out and touch a star. Stella (without the first 'e') is the name of Sydney's beloved. Probably he gave his beloved this name because she was married in the real life and so, he could not reach her. Stars are far away and they cannot be reached. In the novel, Estella is presented as an impossible dream for Pip. In the same way Pip has expectations in a material level, Estella would be Pip's love expectation. In Christianity, the star is related to the Virgin Mary. Stars are also used for orientation, to guide us at night. In the novel, Estella appears as a light, it is Pip's orientation and he always has her in his mind.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   If we look at the sky we can see different kinds of stars.

Drop Out of School Essay

Today many young people do not realize the importance of an education so dropping out of school becomes an option. They just easily end up dropping from school without thinking about their future. They are thinking that their parents will support their financial daily lives, thus they do not feel worried about continuing their education. Moreover, there are several reasons that make young people decide to drop out of school some of which are getting poor grades, not getting along with teachers and/or students, or having a drug or alcohol problem. Those reasons make the young people end up by dropping from school. However, if the parent has been guiding their children well, they may be able to be solving the problem. There are no easy solutions to the school dropout problems. However, here are two ways to solve these problems; parents should encourage their children to do the right things and parent should meet with the school counselor. There are some solutions to the problem of dropping out of school. First, parents should encourage their children to do the right things, so that one day the children will become a better person and will be useful for the children’s future. For example, parents should talk with their children about how important the education is for their future; help them understand that the choices they make can seriously disrupt their future. The parent should not give up trying to make conversation with their children. Furthermore, the parent should start a conversation by asking their children how school is doing or make other conversation where both side feels comfortable with each other. In addition, by being open to one and another would give the children confident to talk about what they have been observed from school. This type of communication is sometimes hard to do but it is necessary to keep their children remain in school. Next, when a parent notices that their children want to drop out from school, the parents should follow this solution: workings with school counselors or teachers that can help their children remain in school. For instance, the parent may arrange for help by making up a schedule to meet the school counselor. The parent has to inform their children to meet with their school  counselor at least once a week to solve their children problems in the school. Especially, for children who has a problem in certain subjects which make them to think about dropping out of school. As an expert, the counselor will give advice to the young people by explaining how important education is for them on the future. Moreover, education is one of the requirements to get a better job, which they will later need for their future and for personal responsibilities. In conclusion there are many reasons why kids drop out of school. Primarily they have to do with a poor understanding of what good education is, struggling to make the grades, and due to drug problems. By maintaining good open communication with their children and seeking advices from school advisor which are preventing their children drop out from school. In the end, the parents and children can work together to keep the children remain in the school. Thus, by having good communication with their parents, teachers, or school advisor, it is important for children to realize that the adults in their lives do want them to remain in school and are willing to do a lot to make it possible. Hopefully, these tips might be helpful for parents who have problems with their children who want to drop out from school.

Advanced Audit Principles and Practice The WritePass Journal

Advanced Audit Principles and Practice Executive Summary Advanced Audit Principles and Practice Executive SummaryIntroductionOverview of Changes in Audit RegulationsReactions of Audit Firms to Regulatory ChangeEnron and Lehman – A ComparisonDetecting Fraud and ErrorsReporting on Business Going Concern Actions of Arthur Andersen and Ernst Young that could have Avoided Litigation ConclusionsReferencesRelated Executive Summary The recent financial crisis has led to a great deal of discussion about the role of the auditor and whether the increased regulations are now effective in reducing the chance of further difficulties of this type, in the future. By looking at the collapse of both Enron and Lehman Brothers, it can be argued that the ineffectiveness of the auditing profession and, in particular, the lack of independence between Arthur Anderson and Enron, were seen to be critical factors in the downfall of Enron. Bearing this in mind, there have been some fundamental changes to the auditing regulations, in order to rebuild investor confidence and also to ensure that there is much less chance of similar problems occurring, in the future. Introduction The failure of Enron in 2001 resulted in a dramatic shift in the approach to auditing, in the UK (Fazdly Ahmad, 2004). The collapse was largely due to the relationships between Enron and its auditors, where Enron was audited by Arthur Andersen LLP which was Enron’s main client.   Arthur Andersen provided substantial non-audit related services and worked attentively with the management to create procedures for suppressing the real figures for the financial statements. Questions that have arisen following the collapse of Enron and discussion were had over whether or not the auditing undertaken offered the level of certainty that is necessary for an effective economy (Alleyne Howard, 2005). Overview of Changes in Audit Regulations Following on from the collapse of Enron, the UK government established the Coordinating Group on Audit and Audit and Accounting Issues (CGAA) which comprises of high level groups of regulators and ministers looking at auditing. The matter was also deemed to be relevant in the US and, in 2002, legislation came into force in USA, where the Sarbanes-Oxley Act introduced, announcing changes to the regulation of financial practice and corporate governance. It contains 11 titles which aim to protect shareholders and stakeholders from creative accounting, fraud and embezzlement practices in US corporations. The act is monitored by the Securities and Exchange Commission (SEC), and places deadlines for compliance and publishes the rules’ requirements.   The aim of the Act is go through legislative audit requirements and to protect investors by advancing the accuracy and reliability of corporate disclosures. Nevertheless, it covers matters such as launching a public company, accountin g oversight board, audit independence, corporate responsibility and enhanced financial disclosure. The assumption of the Sarbanes-Oxley Act is that the regulations apply equally, as is makes no difference between US and overseas registrants. The CGAA in the UK was set up by the Chancellor of the Exchequer and the Secretary of State for Trade and Industry, and is made up of high level group of regulators and ministers with the authority for managing the review of the regulatory framework. The foremost matters included in the review are audit independence and making recommendations for change. It was noted at the outset that auditing is a vital part of the accounting framework which then sustains the capital markets and legitimises the financial statements.   The main concept is to reassure the shareholders and stakeholders that the corporation’s financial statements are true and fair. Furthermore, it will add credibility and reliability to the financial statements, meaning that an auditor should be competent and independent. As a result of this, the CGAA has made several significant changes in relation to the rotations of audit partners and key audit staff (Church and Zhang, 2006). There is no obligation for the UK listed companies to change auditors after a number of years in office. Nevertheless, where the same audit engagement partner acts for an audit client, for a protracted period of time, threats are likely to occur, as a result of familiarity (Hussey, 1999). Consequently, the UK regulatory obligations are that, for listed corporations, the audit engagement partner cannot perform for more than seven years and cannot return to that role for further five years. The International Federation of Accountants (IFAC) was also developed as regards to the Code of Ethics for Professional Accountants. This is principally in line with the present UK approach to audit independence, which is directing on the threats to audit independence and the safeguards. Furthermore, audit responsibilities have developed from looking at straight-forward error and giving true and fair audit opinion to the establishment of a value-added services for consumers and regulators; services consist of reporting on internal control deficiencies, identifying business risks and even providing guidance on these risks. Consequently, auditors are expected to be articulated in accounting and reporting standards and requirements, as well as in diverse areas varying from the technological to the legal aspects of business and finance. In this context, pressure on the audit function is increasing, due to audit related corporate failures and new regulations (Dunn, 1996). As part of the review and as a direct result of the collapse of Enron, the concept of auditor independence and the way in which providing non-auditing services impact on the level of independence came under particular scrutiny (IAS Plus 2002). As a result of this, five key areas have been looked at within the area of audit and review of the regulatory framework. This entailed, firstly, the need to increase transparency where disclosure is concerned; secondly, looking at all the potential threats to independent, auditing; thirdly, looking at issues associated with non-auditing services and how they should be managed; fourthly, looking at international variations, recognising that they could create difficulties in harmonisation if not achieved; and finally, the requirement to identify the role of the audit committee within these organisations. The regulatory framework in the UK was therefore developed in a much more robust manner, in order to ensure that the type of close-knit relationship experienced in Enron does not reappear and that organisations are placed under the appropriate level of scrutiny, in terms of their financial activities. This was also recognised to be important, not only from the point of view of achieving genuine independence and robustness within organisations, but also to increase consumer confidence. Moreover, in the current economic crisis, there are concerns that organisations might behave in an unscrupulous manner and therefore developing a regulatory framework which offers security to investors will be a critical part of the long-term recovery of the UK economy (Salter, 2008). Reactions of Audit Firms to Regulatory Change As a result of the changing regulatory structure, clear changes that have emerged within auditing firms, across the UK. Many of these changes have taken place in order to comply with the new regulatory standards. However, by identifying the way in which the auditing firms are changing their working procedure, it is possible to obtain a greater understanding of how influential the recent changes to the auditing practices in the UK have been on the economic recovery (Byrne, 2001). Substantial changes have happened in relation to the operation of auditing firms. The main change is that there is a greater requirement when it comes to auditor independence and this is seen as a crucial solution to the previous problems faced by auditing firms handling the management of an organisation. One of the main findings which emerged in Enron was the fact that the auditing firm Arthur Andersen and was so reliant on Enron for many of its projects and income, that it was not prepared to challenge the directors and was therefore highly unlikely to undertake a full and comprehensive audit. Regulatory changes have stepped in to prevent the amount of non-auditing services reaching such a high level that this type of independence is jeopardised (Collins, 2006). Another issue which has emerged from the regulatory changes is the fact that many auditing firms found themselves in financial difficulties. These firms, therefore, looked at ways of making the auditing process easier by standardising the approach and using common practices which would enable them to use checklists, in order to plan and record the auditing questions. Whilst this was an effective way of operating, in many cases, it did result in a lack of thoroughness. Furthermore, by increasing the level of regulation and the expectations that would emerge from a thorough audit, auditing firms have had to change the fundamental method of operation, to comply with these increased regulatory standards (ACCA, 2010). The regulations not only look at how each individual auditing firm operates but also look at the interaction between the auditing firms and institutions such as the Financial Services Authority, thus requiring a much higher level of interaction between the auditing firm and the large corporation and the FSA, to ensure greater scrutiny of particular accounting practices. The most notable change, however, when it comes to regulations is the replacement of Scheduled 2 of the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements), which places a much greater reliance on disclosure relating to non-auditing services, so that issues relating to independence can be more transparently analysed. On the whole, however, it can be seen that auditing firms have looked towards changing their operations, both internally and externally. This is in recognition of the fact that, in order to achieve economic recovery, it is necessary for the public and investors to be able to trust the auditing profession to give a true and accurate reflection of the financial statements within a particular organisation. By recognising that the FSA has become much more involved in the interaction between auditing firms and the regulators, this has required auditing firms to become much more transparent in their operations, both as a result of regulatory changes, but also as a result of changing markets demands (Sukhraj, 2010). Further changes have been made as a result of the Companies Act 2006 which requires greater disclosure of financial statements and, in particular, areas such as the level of director remuneration and a more thorough statement from the auditors in relation to the contents of the financial statements. All of these changes have had a fundamental impact on the work of the modern day auditor. Enron and Lehman – A Comparison Enron and Lehman Brothers proved that corporate governance is vital to successful business and social welfare and after Enron filed for Chapter 11 bankruptcy, in 2001, further evidence appeared of corporate governance weaknesses and fraudulent activities. It is recognised that shareholders and stakeholders can be corrupted by a firm’s status and success; however, according to economic and finance theory, this should not happen due to them being rational economical agents. A serve lack of transparency in Enron’s balance sheets meant that no one was aware of this and other off-balance-sheet liabilities, until it was too late (The Economist, 1 November 2001). The main accusation covered fraud and material misstatement in the company’s financial reports. Even though Enron’s annual reports indicated financial prosperity, it was clear that Enron’s management knew a lot more than it was letting on (Kroger, 2004). Ultimately, the fundamental reason behind t he collapse of Enron was on account of deceiving financial statements, as they modified the data to show a successful performance. Enron was audited by Arthur Andersen, for over 20 years, and it was responsible for verifying that the financial statements were true and fair, as well as providing credibility and assurance for the shareholders and stakeholders (Fusaro and Miller, 2002). Although lack of audit independence was considered to have an impact on the collapse of both Enron and Andersen, the latter also provided internal, external and consulting services, where 70 % of the work was non-audit related. Previous Andersen staff had worked for Enron, as well, and the relationship between the consumer and auditor was too informal. There was no audit rotation, because Anderson had been working with the same client, for over 20 years, this familiarity was a particular threat to their independence. It was also argued that this would increase the level of self-interest threats. Arthur Andersen provided internal audit services to Enron, as well as external; therefore, this influenced the audit independence and integrity, as the duties of the external auditor are to review the internal auditor’s work and form an opinion, and based on that, Andersen refused to acknowledge the fraud and manipulation, while giving a true and fair review (McLean and Elkind, 2003). Lehman Brothers had fragile corporate governance arrangements which failed to safeguard it against even moderate risk taking and this was seen to be central to the collapse (Porter et. Al. 1996). The fundamental reason for the failure was the misconduct of the audit firm which was Ernst Young and the work of the board in conjunction with the auditors. The similarities between the collapse of Enron and the collapse of Lehman Brothers could be seen in the areas of audit risk and auditors giving incorrect audit reports.   Lehman Brothers filed for many reasons, corporate governance failures were the most important, especially risk management. Lehman Brothers failure and other failures that happened in the financial crisis will, in turn, spawn a new wave of corporate governance (Greer Tonge, 2006). Detecting Fraud and Errors A key question which has emerged from both the collapse of Enron and Lehman is to expand the role of the auditor when it comes to detecting fraud, within the organisation. Investors may well believe that the auditors should in fact be in a position where they are required to investigate and identify any potential, fraud that may exist within the financial position of a particular company; however, the matter is not so clear when specific auditing requirements are looked at (Cosserat 2004). This distinction can be seen as the expectation gap which exists between what the public and investors believe that the auditors are doing and what they are actually required to do. ISA 240 which looks at the auditors’ responsibility to consider fraud in the audit of financial statements clearly indicates that it is the responsibility of the management team to deal with issues relating to fraud, by establishing control systems within the internal accounting processes that would detect fraud (HM Treasury, 2010). The auditor simply has the role of establishing that no material level of fraud has been omitted from the financial statements and is not responsible for the prevention of fraud, in the first place, but rather insuring that any instances of fraud are accurately reported to the public. This simple distinction is particularly important when it comes to public perceptions, and although auditing practices are seen to be linked to the collapse of Enron and Lehman Bros, the r eality is that the management teams need to take an increased level of responsibility and it cannot simply be said that the auditors failed in their duty. Reporting on Business Going Concern As noted in previous sections of this report, an audit report on financial statement does not necessarily provide a full and frank disclosure of the position of the organisation. However, the precise role of the auditors has been somewhat muddied and one particular criticism which has emerged following the high-profile collapse of Enron and that of Lehman Bros was the lack of going concern opinion being presented by Arthur Andersen when auditing Enron for the last time (Porter, 1997). Regulatory changes now require auditors to â€Å"perform audit procedures designed to obtain sufficient appropriate audit evidence that the event at the date of the auditors report that may require adjustment of, or disclosure in, the financial statements have been identified† (Auditing Practices Board, 2004, p. 3). This discussion of going concern reporting can therefore be seen to be inherently important to the role of the auditor when identifying a threat to the solvency of a company. The role of the auditor is to identify that the financial statements have been prepared in a way that involves consistently applying accounting policies and that any judgements made as a result of management understanding has been done in a reasonable and prudent manner. It does not require a statement as to whether or not the business is likely to remain solvent over a prolonged period of time and a lack of going concern statements presented on behalf of Enron was potentially a real negative, in terms of the role of the auditors in this large organisation (Swartz and Watkins, 2004). In the case of Enron, it could be argued that the collapse of the organisation was as a result of poor managerial decisions and not necessarily as a result of fraud and error and therefore it is questionable whether the auditors would have a role in identifying the underlying problem. Despite this, there is a strong argument to suggest that had the auditors been required to give a going concern statement, it may have been possible that the investors were alerted to the problems within Enron, at a much earlier date (Venuti et. al 2002). Actions of Arthur Andersen and Ernst Young that could have Avoided Litigation Both auditing companies suffered substantial problems as a result of the collapse of Enron and Lehman Bros. In the case of Arthur Andersen, its role in failing to identify the problems within Enron could have been seen as fundamental to its ultimate collapse, with Ernst Young being charged for professional negligence, as a result of its role in the Lehman collapse (Ruddock et. Al 2004). This presents a potentially difficult situation for auditing companies and the discussion of what Arthur Andersen and Ernst Young could have done differently has been the subject of much recent debate. Conclusions One particularly obvious issue that has arisen during the analysis of how Enron failed is the fact that its auditor, Arthur Andersen, gained a large amount of revenue from Enron in relation to non-auditing services. Therefore, by allowing itself to become so reliant on Enron, Arthur Andersen put its auditing team in such a situation that it was unlikely to be able to undertake its activities with sufficient independence. The individual auditors themselves were, therefore, under an almost impossible level of pressure to keep the directors of Enron happy and also to ensure that they used their subjective abilities, so as to maintain the strength of relationships between the entities (Vanasco et al 1997). Similar problems were seen to be present regarding Ernst Young, and its relationship with Lehman Bros. Although the collapse of Lehman Brothers did not destroy Ernst Young, it certainly had a negative impact, with Ernst Young having to fight its corner in the US Supreme Court. When looking at the collapse of Lehman Brothers, however, it was found by the Supreme Court that Lehman Bros did not in fact violate accounting rules; therefore, whilst there were some questionable practices being undertaken by the management team at Lehman Brothers, this was not sufficient to require the auditors to behave in a different manner or to have reported differently. It seemed, therefore, that Ernst Young had done nothing wrong, but a lack of thoroughness in its audit and the reputational damage that the collapse did to the accountants was not helpful to the longevity of the firm, going forward (Tackett et al 2004). References ACCA, 2010,  Value regained: restoring the role of audit in society (1-10),  viewed April 12th  2011, Alleyne, P. Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal. 20(3):284-303 Auditing Practices Board, 2004  International Standard on Auditing (UK and Ireland)  560: Subsequent Events. London: APB Byrne, P (2001)  Auditor independence: an update  (Online) Available at: accaglobal.com/archive/2888864/3124 Collins, D. (2006).  Behaving Badly: Ethical Lessons from Enron. Dog Ear Publishing, LLC Cosserat G, W. (2004)  Modern Auditing; Chichester England, John Wiley Sons Ltd Church, B, K, Zhang, P (2006)  A Model of Mandatory   Auditor   Rotation   (online) Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=874884 Dunn, J (1996)  Auditing Theory and Practise, 2nd edition, Essex, England Pearson Education Limited Fazdly, M. Ahmad, Z. (2004). Audit expectation gap. Managerial Auditing Journal. 19:897-915 Fusaro, P. and Miller, R. (2002). What Went Wrong at Enron: Everyones Guide to the Largest Bankruptcy in U.S. History. John Wiley Sons Greer L Tonge, A (2006)  Ethical foundations: a new framework for reliable financial reporting Business Ethics: A European Review, Vol 15 Issue 3, Page 259–270 HM Treasury, 2010.  A new approach to financial regulation: judgement, focus and stability. London: The Stationery Office Hussey, R (1999)  The Familiarity Threat and Auditor Independence, Vol. 7 Issue. 2 pg 190-197  Corporate Governance,  Blackwell Publishing IAS Plus (2002)  Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor’s Independence Available at: iasplus.com/iosco/iosco2.pdf Kroger, J, R, (2004)  Enron, Fraud and Securities Reform: An Enron Prosecutors Perspective.  University of Colorado Law Review, Available at SSRN: http://ssrn.com/abstract=537542 McLean, B. and Elkind, P (2003). The Smartest Guys in the Room. New York: Portfolio Trade Porter, B., Simon, J Hatherly, D., (1996),  Principles of External Auditing, John Wiley Sons Ltd Porter, B. (1997). Auditors’ responsibilities with respect to corporate fraud: a controversial issue, in Sherer, M. and Turley, S. (Eds), 3rd ed., Current Issues in Auditing, Paul Chapman   Publishing. London, Ch. 2:31-54. Ruddock, C. M. S, Taylor, S. J, Taylor, S. L., (2004) Non-Audit   Services and Earnings Conservatism: Is Auditor Independence Impaired? Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=303343 Salter, M. (2008). Innovation Corrupted: The Origins and Legacy of Enrons Collapse. Harvard University Press. Sukhraj, P 2010. Thinking about disclosure.  Accountancy Magazine, February, p. 22–23. Swartz, M. and Watkins, S (2004). Power Failure: The Inside Story of the Collapse of Enron. Broadway Business Tackett, J Wolf, F, Claypool, G (2004)  Sarbanes-Oxley and Audit Failure; A critical Examination, Managerial Auditing Journal, Volume 19, Issue 3 Vanasco, R, R, Skousen, C, R Santagato, L, R (1997)  Auditor Independence: An International Perspective, Managerial Auditing journal, Vol 12 Issue 9 Venuti, E; Holtzman, M. P, and Basile, A, 2002,  Due professional care in cases of high engagement risk.  CPA Journal. Vol. 72, no. 12