Ethics in Accoutning essays

Ethics in Accoutning essays This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most "Who Do You Trust?" surveys rank politicians, lawyers, and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image-stereotyped as harmless men who wear thick glasses, do not speak too much, and have pocket protectors. CPAs are known and respected for their honesty. The accounting profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are fit the stereotype. Many of them are quite articulate. Some are quite lovely, and in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the other persons who are affected by their actions is to "exercise the skill and care of the ordinarily prudent accountant" in the same circumstances. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill chosen values, and then to try to ensure that these values stay with the student after graduation. Instruction in accounting ethics is directed at people whose character-or lack there of-has largely been formed by the time the instruction occurs. Although such instruction should increase the moral awareness of those who are already pr...

10 Varieties of Linguistic Siamese Twins

10 Varieties of Linguistic Siamese Twins 10 Varieties of Linguistic Siamese Twins 10 Varieties of Linguistic Siamese Twins By Mark Nichol One of the most intriguing aspects of idiomatic phrases is their fixed nature, an aspect acknowledged in two terms for the class of idioms distinguished by the use of the conjunction and or the conjunction or between the constituent words: irreversible binomials and freezes. (They are also referred to as binomials or binomial pairs, or are identified by the colloquial expression â€Å"Siamese twins.†) Ten sometimes overlapping variations of linguistic Siamese twins (which, because they are often clichà ©s, should be used with caution) follow, including a category for triplets: 1. Binomials connected with and include â€Å"alive and well,† â€Å"nuts and bolts,† and â€Å"skin and bone.† 2. Binomials connected with or include â€Å"give or take,† â€Å"more or less,† and â€Å"win or lose.† 3. Binomials connected with other words include â€Å"dawn till dusk,† â€Å"front to back,† â€Å"head over heels.† 4. Binomials that contain opposites or antonyms include â€Å"days and nights,† â€Å"high or low,† and â€Å"up and down.† 5. Binomials that contain related words or synonyms include â€Å"house and home,† â€Å"leaps and bounds,† and â€Å"prim and proper.† 6. Binomials that contain alliteration include â€Å"friend or foe,† â€Å"rant and rave,† and â€Å"tried and true.† 7. Binomials that contain numbers include â€Å"four or five† note that the linguistic convention is to always state the lower number first (a figurative idiom is this category is â€Å"at sixes and sevens,† meaning â€Å"in a confused state†) 8. Binomials that contain similar-sounding words: â€Å"doom and gloom,† â€Å"out and about,† and â€Å"wear and tear.† This category includes rhyming slang, in which a word or phrase is slang code for a word that rhymes with the second binomial term in the phrase (even though only the first binomial term may constitute the slang) and is either random, as in minces, from â€Å"mince pies,† for eyes, or suggestive, as in trouble, from â€Å"trouble and strife,† for wife. 9. Binomials that contain exact or near repetition include â€Å"dog eat dog,† â€Å"kill or be killed,† or â€Å"neck and neck.† 10. Trinomials, which contain three terms, include â€Å"blood, sweat, and tears,† â€Å"left, right, and center,† and â€Å"win, lose, and draw.† Take care, when using these clichà ©s, to reproduce them correctly (unless you are deliberately and obviously distorting them for emphatic or humorous effect, as when referring to fashionably ripped jeans as â€Å"tear and wear†) so that erroneous usage does not have a negative impact on your overall message. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Inquire vs EnquireHomonyms, Homophones, Homographs and HeteronymsEmpathic or Empathetic?

Social economy Essay Example | Topics and Well Written Essays - 1000 words

Social economy - Essay Example There are several advantages associated with focusing on women as agents of development. There is of greater significance in a woman’s education than the man’s education. The fact that most women are uneducated, as compared men, this has had a hindrance to women having exposure and understand their worth and potential. Actually, most women who are not learned do not understand their rights to have a voice to speak on their won. Women make the highest population of people in the world and using them as agents of change is a great way of improving both economic and social life. Therefore, educating women is one of the ways of developing the world and this is possible if women have access to education and health and the issue has a significant intrinsic value. Treating both genders equally is a way of reducing gender imbalances existing in most communities. With equal education, women have enhanced capacity to contribute to the economic progress. Human capital gained throu gh education improves the levels of productivity of individuals. From many researches, women have been deprived the right to learn and this issue is quite problematic because it showers the social efficiency. The economic benefits of educating boys are equal to those of educating males. However, the social benefits gained from suing women as the agents for development is higher than those of investing to educate males are. Women education has great and powerful effects on the social efficiency. The social outcomes of focusing women as development agents’ are very high as compared to those of applying men. Kudumbasree means prosperity of the family where women orient themselves in community based poverty alleviation programme by use of micro credit and self help groups implemented in Kerala by the State Government. Grameen Bank is a bank that offers services and credit meant to develop the social economic status of Bangladesh communities. The bank

Describe the current Australian economic situation and support your Assignment

Describe the current Australian economic situation and support your claims - Assignment Example Introduction Global Economy is experiencing one of its worst phases of history because of the widespread economic downturn. What started with the subprime mortgage crisis has now created widespread economic panic which has even resulted into the downgrade of credit ratings of the largest economy of the world. The emerging sovereign debt crisis has exposed many governments’ ability to maintain a sustainable level of debt. The Euro Zone is actively looking for new ways and means to support economies like Greece, Spain, Portugal, Italy to avert their sovereign default. Considering such situation, the overall growth prospects for the world economy are suggesting a stagnant growth rate of approximately 4.5% for current year and for the year 2012 and 2013. Australian Economy however, despite such downturn managed to achieve reasonable growth rates as well as better economic performance. Growth during 2010 and 2011 remained healthy despite the fact that country faced harsh weather co nditions which slowed down economic growth. Real GDP increased by 2.7% as on Dec 2010 however, growth in household consumption remained low. It is important to note that there is a gradual increase in the inflation owing to rise in the food prices. (BBC, 2011). Increasing inflation level therefore may erode the overall economic growth of the country if it is not able to control inflation levels. The recent statistics for the unemployment level also suggest that the overall level of unemployment is increasing in the country. Figures for July 2011 suggested an unemployment rate of 5.1% which seem to have surprised many. (Zappone, 2011). Current Economic Situation in Australia As discussed above that economy of Australia posted improved performance when world was witnessing economic and financial turmoil. However, the recent data suggests that the overall economic situation may not sustain for long as there is a gradual increase in the level of inflation as well as the unemployment lev el. The overall cash rate i.e. the rate offered by Reserve Bank of Australia is held at 4.75% however, there are indications that the overall rate may further be increased due to rising inflation level. (RBA, 2011). Higher interest rates prevailing in the economy may be due to the fact that the Australia may be looking for to ensure that the inflation remain within control. The recent monetary policy issued by the central bank of the country suggests that the increase in the level of unemployment has slowed down however; it is still increasing thus causing important repercussions for the Australian economy. It is also important to understand that the overall industrial wages are also increasing in the economy thus increasing the overall burden on the firms in terms of their overall variable costs. It has also been suggested that the overall fiscal policy is being exercised in contractionary mode thus creating an environment where the demand for government purchase of goods and servi ce may decline. Such contraction therefore may result into the reduction in the overall aggregate demand in the economy and thus reduce the overall growth rates. The current performance of the economy therefore may witness further decline in the future. Important Factors One of the key challenges faced by reserve bank is the declining consumer activity within the economy. The lack of domestic demand therefore may be one of the key economic variables

Instructional planning Essay Example for Free

Instructional planning Essay Introduction Proper planning is a core prerequisite to an effective instruction process. Teaching disabled persons poses great challenges to instructors and calls for the careful planning of a lesson so that it may meet the needs of the learners. Disabled persons have special needs occasioned by hearing impairment, vision impairment; nervous problems as well as physical movement problems, therefore any good lesson plan must make sure that children with special needs receive as much gains from the learning process as their regular students. The learning process is very important; there is a need to avail services and facilities such as walking chairs for the physically disabled, hearing devices for the hearing impairment and any other necessary facilities. Another necessary adoption teachers can make to lesson plans to make them more responsive to the needs of the disabled includes the use of technologically mediated communication through computers to aid the learning process. In all adjustments to suit lessons to the special needs of learners, cognitive needs, psychomotor needs and the affective needs of the learner must be borne in mind. From both lesson 1 and 3 it is very clear that the lesson plan is only effective for a regular class. Notably the action verbs used for the objectives such as ‘by the end of the lesson learners should learn the colors’ is biased because the students are supposed to learn by sight or observation. When the teacher uses pictures as a resource material in the lesson, it implies that only the students with visual ability can benefit. The lesson can be adjusted to cater for the disabled and especially the visually impaired by deemphasizing the color aspect of the pictures and concentrating on shapes and texture which can effectively guide a disabled student to meet the lesson objectives. Another objective in lesson 1 and 3 requires the student to participate in physical activity. This again favors the students who are physically normal but it portends a challenge to the physically disabled to which physical activity may be a barrier to the learning process. The lessons can be adapted to suit the disabled students by only choosing the physical activities that the disabled can participate in or availing the necessary equipment to aid the physical activities. The lesson plans involve a lot of drawing and writing activities something that may be a barrier and a challenge at the same time to the physically disabled. Some students are not able to draw or write while others may not be able to even hold a pencil or crayon. Further, the lesson activities involve the use of music that is again insensitive to the hearing impaired. To make the lesson fully useful to the disabled students, the lesson plans should incorporate only special types of music which is responsive to the needs of the hearing impaired. The other key instrument to the lesson involves use of Braille or special computers, use of special needs expert to assist in the lessons as well as the strict use of materials that are responsive to the needs of the disabled learners. The other adaptation of teachers or disabled children is to involve a lot of games in the lesson plans activities. The games can help children to discover their ability to serve in spite of their challenges (Basil, Reys, 2003). As a principle, every lesson plan should be a fit-all type of lesson plan to cater for different disabilities of the disabled students. Conclusion For a lesson plan to be effective, it has to bear in mind the cognitive, affective and psychomotor needs of disabled students. There is a need for teachers to design lesson plans factoring in the special needs of the disabled students so as to give such an equal opportunity as their regular counterparts. Only making changes to the lesson plan to reflect the needs of disabled learners can help teachers achieve learning objectives. References Basil, C. Reys, S. (2003). Acquisition of literacy skills by children with severe disability. Child Language Teaching and Therapy, vol. 19, no. 1.

A Slaves Soul Runs Deep Essay -- essays papers

A Slaves Soul Runs Deep A Slave’s Soul Runs Deep The poem ‘The Negro Speaks of Rivers’ by Langston Hughes is about a man with a vast knowledge and understanding of rivers. The first two sentences of the poem are similar, as in both Hughes states, ‘I’ve known rivers’. From this the reader gathers that this man has been around rivers and probably lived around rivers. He talks about different experiences he has had on four different rivers. For example he says, ‘I bathed in the Euphrates when dawns were young’ and this gives the impression that he was around long ago when the river was just starting to form. Another quote, ‘I heard the singing of the Mississippi when Abe Lincoln went down to New Orleans’ shows a passage of time from the first quote as this historically places him in a much more modern time frame. On an unobjective level I think that this is a poem about different rivers that Hughes feels attached to for some unexplained reason. However, based on a close read ing I would argue through the explication approach that this poem can be seen in a different light. While some may argue otherwise, I believe that on an explicative level Hughes is creating a comparison between his soul and the rivers. In taking a closer look at many different aspects such as genre, my close reading interpretation, and outside research I have reached a conclusion. I have discovered that Hughes did a wonderful job of describing the slave experience as seen through his soul and the souls of all others who have experienced slavery. I believe that Hughes’ poem is oral. It seems to read as if he is passionately reciting to some fictional audience. It makes sense for his presentation to be oral as he is describing his history as well as the... ...eaks of Rivers’. This clearly demonstrates how truly important the issue of slavery was to him and how his life had become symbolized by the poem. This poem at first seemed straightforward to me. As I read it more closely and thought about it more I began to put bits and pieces together. I think Hughes has done a wonderful job of describing the slave experience, from the beginning of his narrative to the end, which is when he starts to realize that a brighter future might exist. The way it was written made me really think about what it was Hughes was trying to say. This poem made me realize that a great many people suffered as slaves. These people lived their whole lives in this capacity, most without hope of any change of status. I felt like I was putting together a jigsaw puzzle and it was a good feeling when I finally saw what I believe Hughes wanted me to see.

Is Death of a Salesman A Modern Tragedy? Essay

In â€Å"Death of a Salesman†, the main character Willy Loman is epitome of a tragic hero as he is surrounded by various elements of tragedy. These Elements strip him of his dignity as he struggles to clinch his rightful position in the world. Arthur Miller uses corrupted society, a bad view of success, and delusional dreams, to create a path to Willy’s downfall. Willy’s destruction is calamitous, and did not have to happen. He had many opportunities to live a good life that he just failed to grasp, and he would get lost in a moment of joy. The intercity of this tragedy comes from the actual viewing of these failed attempts in finding happiness and a good life. One of the main forces that destroyed Willy Loman, is Willy Loman himself. Despite all other elements of tragedy in the story, Willy ultimately destroys himself, as his tragic flow slowly kills his existence. Willy enormously cogitates the concept that connections, and linked pasts can provide him with the future, as he as a salesman desires. Willy’s perception of what he could be, or should be, contradicts what he actually is. He sees himself as a success. However, we see Willy as a tired old salesman with a vintage view of society. Willy’s entire identity is tied up with an image of what a salesman should be. One of the most important causes of Willy’s suffering is the great villain of most modern writing in the realist vein – Society. Willy Loman is constantly trying to find the key to progressing into a genuine success, but the society prohibits his discovery. He suffers from the obsession of how he is observed by other people, and he blames his lack of victory, and a diversity of shallow personal traits like his weight: â€Å"I’m fat†¦.a salesman I know, as I was going to see a buyer, I heard him say something about walrus.† The fact that people do not take him seriously: â€Å"I know it, when I walk in, they seem to laugh at me.† His wardrobe: â€Å"I know I got to overcome it. I am not dressing to advantage maybe. The control of the amount of talking he does: â€Å"I don’t k now why – I can’t stop my self – I talk too much. A man ought to come in a few words. One thing about Charley, he is a man of a few words, and they respect him. † He uses all those excuses to explain his failure. In all reality, much of his failure results from his inability to recognise he world for what it really is – the professional world no longer dependant on contacts, or smooth talking, but focuses on specially skilled knowledgeable citizens. Willy Loman is a dreamer caught in a society ruled by machinery, rivalry, and the standard of getting ahead at any cost. In Willy’s early years as a salesman, success could be achieved by personality, kindness, and honesty alone. In a later years of his career, a salesman’s success comes to all those who are equipped with training and specialty. This is what Willy claims. Because Willy does not recognise these changes in terms of success, and it is at loss for those qualities, he is doomed to a failure in a world that demands such qualities. For his customers he struggles to be jovial yet dignifi ed salesman. For his sons he tries to be the firm, yet indulgent and protective father. For his wife, he wishes to be ever dependable breadwinner. He feels that in order to make success, he must be responsive to the demands of others, and make a good impression. He longs to be not just liked, but well liked, and he thinks this is a key to success in America. He longs to be like Ben, his brother, who has a life story that consists of: â€Å"I walked into the jungle, I was seventeen. When I walked out I was twenty-one. And by God, I was rich.† Willy looks up to Ben a lot, but this might be another one of his illusions, which he has created in his head. We never find that out. One of the saddest aspects of this play is even as we know Willy’s view of success is twisted, and distorted. Willy feels betrayed because he can not achieve the goals society has set for him. We see that especially in his younger years. Willy has never been able to achieve these goals and become successful. Linda tells us this as she reveals: â€Å"I don’t say he is a great man. Willy has never made a lot of money. His name was never in the papers. He is not the finest character that ever lived†¦Ã¢â‚¬ ¦.A small man can just be as exhausted as a great man. Willy simply does not realise that personality and friendship are not enough to become who he dreams. This is evident as he is fired by his boss, and receives the information with disbelief: â€Å"I was just fired†¦.Imagine that†¦.I named him. Willy convinces Biff that anyone confident enough, gorgeous, and born leader, such as Biff himself has the right to set the rules in life. Willy is convinced th at he is famous because of his career. He talks of going to New England on a summer trip and explains to his boys that: â€Å"they know me up and down in new England. I have friends. I can park my car in any street in New England, and the cops protect it like their own.† When he refers to his yet to come funeral, he proudly insists: â€Å"That funeral will be massive. They’ll come from Maine, Massachusetts, Vermont, New Hampshire. All the old timers with the strange licence plates – that boy will be struck. He has never realised – I am known.† The truth is that nobody showed up for his funeral, but his family and two friends. Willy even gets caught in a delusion of forming his own business one day: â€Å"Someday, I’ll have my own business, and I’ll never have to leave home any more.† For a disillusioned salesman in his sixties who can hardly complete simple tasks such as driving the mile down the road, this dream is on a brink of impossible. Willy refuses to realise that his sons are not all he has envisaged. Even as Biff tries to tell his father that he has failed miserably at an interview with Bill Oliver, Willy refuses to believe him, and even conjures up on imaginary lunch date to finalise Biff’s â€Å"success.† Eventually it is Biff who develops a keen understanding of his father, and urges Willy to drop the dreams which are holding him back, and threatening to destroy his life as he cries: â€Å"Willy you take that phoney dream, and burn it before something happens!† Willy is broken by what is false within him. He has been betrayed by the dreams that he invented for himself, but can not achieve. Every dream he has ever made for himself seems to have been pulled out from underneath him, leaving him floored and desperate. He longs for something to hold on to in life. He longs for something to make his life worth living. Willy spends much of his life dreaming, and though he brings much of his terror on himself by his dreams, a piercing sympathy rips through one’s heart as he completely lets go of life. After his death, Charley attempts to justify Willy’s constant and unrealistic dreaming by remarking â€Å"Nobody dast blame this man. You don’t understand: Willy was a salesman. A salesman is got to dream, boy. It comes with the territory† In the end, Willy’s tragedy lies as much in the bringing down of his dreams as in the bringing down of the man. In some curious way, his dreams just might have been the best part of the man. Willy’s other son, Happy, determines to make his fathers dreams come true one way or the other as he boldly states that â€Å"I’m gonna show you and everybody else that Willy Loman did not die in vain. He had a good dream. It’s the only dream you can have – to come out number-one man. He fought it out here, and this is where I’m gonna win it for him†. There is a bit of truth to this statement: Willy Loman did not die in vain – not completely anyway. Even though Willy was truly ready to lay down his own life, his death is seen as a triumphant revenge upon the dreams that have broken him. On his funeral, those who loved Willy, take a moment to pay a tribute to him. Biff proclaims the mistakenness of Willy’s ambitions. Having learned from his fathers sacrifice, he decides to head west again. Happy, as feeling in duty to his father, will stay behind in the hope of licking the system on its own terms. Charley rhapsodises the meaning and value that survives the defeat; and Linda utters the simple human grief of one who, without thought, loved. Linda is traumatized by Willy’s death. His suicide has baffled her; She cannot understand why he ended his own life. Just as Willy, she has struggled in life as she continuously attempted to keep the family together with what little money Willy brought home. She spends much time and effort adding up bills, encouraging Willy to ask for a â€Å"well-deserved† raise, and overall making ends meet. She has finally managed to pay off the house payments as the play draws to a close. â€Å"Help me, Willy, I can’t cry. It seems to me that you’re just on another trip. I keep expecting you. Willy, dear, I can’t cry. Why did you do it? I search and search and I can’t understand it, Willy. I made the last payment on the house today. Today, dear. And there’ll be nobody home. We’re free and clear. We’re free. We’re free†¦ We’re free†¦Ã¢â‚¬ . It seems that Linda, like the reader, understands that Willy’s disintegration did not have to happen. She realizes that the downfall has been tragic, just as Willy’s life. She knows that the joy and the promise of the right way of life were there for Willy, and she knows that he just missed it. But, despite the grieving done by his family, Willy finally achieves one of his numerous dreams as he is remembered, loved, and a guide for people. Though Willy’s life was a life of frustrated hopes and unfulfilled dreams, it is why we revere this tragedy in the highest. Tragedy is the most accurately balanced portrayal of the human being in his struggle for happiness, and that is why tragedies truly portray us. And that is why tragedy must not be diminished: It is the most perfect means we have of showing us who and what we are. As we watch Willy struggle for himself throughout this tragedy, we come to understand what we must strive to become.