Plagiarism And Cheating Is Morally And Socially Accepted

Today’s world is filled with people that are willing to do anything to get ahead in their careers or in their lives. Even in schools there are many different ways of cheating and getting better grades so that you look better to colleges. The actions of the students and professional work force people who make the choice to take the easy way of doing a task are normally making an ethical choice when they do so. Many times this ethical choice is not made in the favor of the way that is morally and socially accepted. Many schools and jobs have rules and regulations with sometimes very strict punishments if the moral/ethical rules are broken. In schools it takes the form of plagiarism and cheating on tests. Plagiarism is the act of†¦show more content†¦If they go onto college they are again faced with academic ethics, only this time they are on the honor system and if they are found to have violated the code of ethics they are consequences for those actions. At Kapl an University if someone is caught cheating on a paper by plagiarizing someone else’s work and trying to pass it off as their own they are subject to a three tier discipline plan. Directly from the Kaplan University In essence, plagiarism is the theft of someone else’s ideas and work. Whether a student copies verbatim or simply rephrases the ideas of another without properly acknowledging the source, it is still plagiarism. In the preparation of work submitted to meet course requirements, whether a draft or a final version of a paper or project, students must take great care to distinguish their own ideas and language from information derived from other sources. Sources include published primary and secondary materials, electronic media, and information and opinions gathered directly from other people† (Kaplan University, n.d). Kaplan has punishments set up in a three strike system for those that make the choice to violate the plagiarism policy. On the first offense the student is failed on the assignment that the plagiarism happened in, the second offense fails the student in the class they are in that they wrote the report for, and finally the third and final level is being

Electricity is the Main Factor in Producing Carbon Dioxide

I have chosen to pick the production of electricity because it is a main factor to producing carbon dioxide. Throughout years it has increased the effect of carbon dioxide GLOBALLY. a) Describe ONE source of excess carbon dioxide pollution and explain scientifically how it has impacted the environment.`` On average the world us 39% electricity therefore, electricity consumption is an important portion of a customer’s environmental footprint, which leads to the production of Carbon Dioxide ( Co2) a few ways production of electricity has affected the environment is: The main sources that generate carbon dioxide are thermal powered stations where hydrocarbon fuel (gas, oil, and coal) are burned to produce heat and steam to drive to the generators. Hydrocarbon fuel is what causes carbon dioxide letting out chemicals that pollute the earth’s environment. Caron dioxide is also responsible for Global Warming. Global warming is a gradual temperature rise of the planet’s atmosphere. ( as said in paragraph one hydrocarbon fuel creates heat ) Most of the light energy that comes from the sun is emitted in wavelengths shorter than 4,000 nanometers. The heat energy produced from the earth, however, is released in wavelengths longer than 4,000 nanometers. Carbon dioxide doesnt absorb the energy from the sun, but it does absorb some of the heat energy released from the earth causing global warming. Increase of global warming 1958-2008 b) ExplainShow MoreRelatedThe Effects Of Renewable Energy On Our Environment1159 Words   |  5 Pagesincreasing demand for electricity there are debates that we should be moving towards renewable energy to cut down our annual emissions as well as cut costs on electricity. There are many types of renewable energies that are becoming available in Australia, including solar, tidal, geothermal, wind, nuclear and many more. 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Nuclear Energy vs. Conventional Petroleum Energy Through out the history of the United states the main source of energy has been conventional Oil, Coal, and gas energy, or better known as Conventional petroleum energy. However as the demand for electricity sky rockets the pollution produced from the traditional fossil fuel burning plants is reaching dangerous levels. Gas, coal and oil burning power plants are as of now responsible for half of America’s air pollution (tripod/online)Read MoreThe Dependence On Fossil Fuels1859 Words   |  8 Pagesa finite supply and once they are depleted, there is no getting more. If we are to continue to thrive as a society, it is imperative that we reduce our dependence on non-renewable fossil-fuels, and move towards renewable energy sources such as electricity, biofuels, and hydrogen. Fossil fuels have been used to power our vehicles since the invention of the car in the late 19th century. And with more people driving cars over the years, the total consumption of oil has increased dramatically. AccordingRead MoreHumans’ Contribution to Climate Change Essay897 Words   |  4 Pagespeople, climate change skeptics, who argue that climate change is not the result of human activity, meaning that it is naturally occurring. According to World Meteorological Organization, natural factors refer to internal factors, which are the interactions between the atmosphere and ocean, and external factors, such as solar energy variations and volcanic eruption (United Nation Evironment Programme - World Meteorological Organization, 2006). However, most scientists claim that people also involve in

The Time Is Ticking Away an Analysis of “the Tell-Tale Heart” Free Essays

The Time is Ticking Away: An Analysis of â€Å"The Tell-Tale Heart† People in society today are no different from those of previous generations in that they have always possessed basic principles of fear, paranoia, and anxiety that have carried on, and are clearly evident throughout history. In the 18th century, Edgar Allen Poe, a major author of the time based one of his more famous works on those basic principles of fear, paranoia, and anxiety. â€Å"The Tell-Tale Heart† takes a normal human being that anyone can relate to, and shows just how dark and corrupt the human mind can act under certain everyday circumstances. We will write a custom essay sample on The Time Is Ticking Away: an Analysis of â€Å"the Tell-Tale Heart† or any similar topic only for you Order Now Poe reveals the process the human mind goes through when put under stress and the fear of being discovered, the reader is able to relate and put them self in the same position, Culminating with the narrator breaking down, afflicted by the basic principles, showing the reader just what the human mind is capable of doing. Poe starts his story with the narrator talking to himself, justifying that he’s not insane, and that the story he’s about to tell you is completely rational. Much like you and I, the narrator lives a normal life with all the issues of stress and annoyances present. One annoyance the narrator has to deal with is the eye of the old man he lives with; the eye bothers him so much and slowly eats away at him, until eventually it causes him to take action. The narrator finally can’t take it anymore and stands outside the old mans room door waiting for several days for the perfect time to strike in order to rid his mind of the odious eye. Poe paints an image in our heads as we read this example in the text that the narrator is very meticulous. In order to show this throughout the story, Poe uses several literary devices. Often within the story, Poe uses a grouping of small sentences that create a rhythm like that of a heartbeat. â€Å"Object there was none. Passion there was none. I loved the old man. He had never wronged me. He had never given me insult. For his gold I had no desire. I think it was his eye! Yes, it was this. † In Charles E. Mays article, â€Å"The Tell-Tale Heart: Overview,† he explains, To understand the ingenious way Poe develops this story about a split in the self, one must examine the nature of the narrator’s obsession. He insists that he loves the old man, has no personal animosity toward him, does not want his money, and has not been injured by him. Instead, he says he wishes to kill the old man because of his eye. By showing that the narrator is so precise and over thinks just about everything, Poe unravels how the narrator is insane, but thinks of himself as a rational human being. Poe constantly alludes to a major ideal of the story, which is time. As the narrator becomes close to finally killing the old man and being discovered, time is constantly emphasized and very evident. At first, the narrator is cool, calm, and collective, but slowly after he has done the deed paranoia kicks in and a sense of false security and the fear of being revealed. Although there is no way to understand this kind of motivation except to declare the narrator mad, the reader must try to determine the method and meaning of the madness. For Poe, there is no such thing as meaningless madness in fiction. As the tension and anxiety pick up in the story, Poe asks us to put ourselves in that situation and feel the pressure and paranoia the narrator is going through due to his actions. The narrator struggles so much with what he has done and if he is going to be discovered, he hides the body of the old man so meticulously that no one should be able to find it and ever know what has taken place. As the narrators paranoia sets in that is one of the basic principle’s evident in every human being the narrator starts to question himself and whether or not he did a good enough job at hiding the body that he eventually breaks down. â€Å"They heard! — they suspected! — they KNEW! — they were making a mockery of my horror! — this I thought, and this I think. But anything was better than this agony! Anything was more tolerable than this derision! I could bear those hypocritical smiles no longer! I felt that I must scream or die! — and now — again — hark! louder! louder! louder! LOUDER! — â€Å"Villains! † I shrieked, â€Å"dissemble no more! I admit the deed! — tear up the planks! — here, here! — it is the beating of his hideous heart† (Poe). Within each of us are the basic principles of fear, paranoia, and anxiety, Poe wanted to show us that by giving a prime example of someone just like you or I that you can relate to and witness the effects one goes through under each principle. Poe might have gained this dark outlook due to all the neglect he had from his family, and all the substance abuse he went through to try and cope with all his problems and step away from reality. He wanted to show exactly what people are capable of and what they do under the affects of fear, anxiety, and paranoia in order to prove that being insane is really a matter of opinion based on personal experiences and events rather than a textbox example. Poe faced his own fear about madness daily throughout his life. At a very young age he was orphaned, and his foster parents rarely saw him. He was scared of change and rarely did anything that wasn’t second nature to him. Constantly plagued by stressful events in his life such as closely related deaths, Poe lived a very miserable depressing life that eventually attributed to his demise. In almost every piece he produced there is a character that can be related to him and the difficulties he has to go through. Even after Poe’s death his form of writing lives on along with his ideals, which we encounter and relate to on a daily basis. How to cite The Time Is Ticking Away: an Analysis of â€Å"the Tell-Tale Heart†, Essay examples

Business Communication of Exchanging Information

Question: Discuss about the Business Communication of Exchanging Information. Answer: Introduction: It is evident that communication is a process of exchanging information accurately and is a connecting aspect for deepen the connections to others and improve teamwork (Griffin, 2013). In recent times, it is seen that Chinese people are taking interest to travel to Australia for visiting the tourist places to explore the beauty and culture of this nation. However, the difference in their culture and language results in a communication gap that needs to be reduced for effective communication (Orey, 2014). Thus, the following report will provide an illustration regarding improving communication skills within the organization. The two of the most effective areas of the training programs that will be considered are developing good interpersonal skills among the staffs and international tourists especially Chinese and developing the culture of the entire organization so that tourists can rely on the company for getting accurate information. Furthermore, some recommendations will also be p resented for the future progress of these programs so that more people from China can visit Australia for acquiring knowledge and beauty of the nation. Information and analysis International people especially Chinese often face difficulties in communication with Australian people and thus they did not get proper information and details regarding tourists places, hotels and routes for these destinations (Eisler Frederiksen, 2012). Thus, it is crucial to develop a good interpersonal skill among the staffs with international tourists. This process comprises of improvement of nonverbal communication, improvement of interactions with international tourists and managing people's impressions on the staffs (Robles, 2012). Thus, it can be said that not only appropriate non-verbal communication is crucial but effective listening and based on that offering effective feedback is also important that has to be developed for improved communication skills within the organization. O'Neil (2014) stated that firstly it is important to improve the non-verbal communication and understands all its activities like facial expressions, use of touch and voice for communication. It is thus, further stated by Griffin (2013) that Visual cues are more important to deliver and interpret that of the audio cues. Thus, staffs of Coit's Outback Adventures must have to attain a positive gesture and a smiling attitude while attending any international tourists. However, Cheruvelil et al. (2014) highlight that these non-verbal cues can be attained if the staffs understand the importance of nonverbal communication. The staffs have to comprehend the nonverbal communications that they receive from the tourists and then clear all their queries for providing them all the necessary details on Australias tourists destination along with the hotels and route details. Furthermore, learning of comfortable body language is also necessary for effective interpersonal skills. Griffin (2013) deno ted that a friendly gesture makes people share their confusion and queries to other. Thus, it will be beneficial for Coit's Outback Adventures staffs to learn comfortable body language for clearing all the queries of tourist. This program for body language comprises of actively listening by nodding, relaxed and formal gesture, eye-to-eye interaction; gender differences influence nonverbal communication, less interruption while tourists are explaining their queries and regulation of emotional cues. Keyton et al. (2013) moreover portray persuasiveness regarding the suggestion the staffs are giving to their clients, learning to incorporate a welcoming body language in their behavior and being strategically assertive should be goals for improving the interactions. Staffs of Coit's Outback Adventures should also learn a simple and direct language to communicate with the international staffs. The contribution of information that others did not know and provide relevant and true information to clients also makes a goof communication (DuBrin, 2014). Additionally, staffs must also learn to follow social expectations about being polite and should avoid bragging or being self-centered as it will diminish the number of clients in future. Developing an effective organizational "culture" The term organization culture refers to the aspect of shared assumptions, values and beliefs that make people of the organization attain organizational goals (Alvesson, 2012). Orey (2014) furthermore depicts that communication in this context plays a crucial role in team management and their collaboratively work for attaining those goals/objectives for the organization. In this area of the training programs, the staffs of Coit's Outback Adventures can learn how to manage the tourist's impression on the staffs and the nation. The staffs can learn to find common ground. Taken for instance, to find an efficient tourism package based on common ground between the staff and tourist, staff can suggest the best service available n their affordable budget. In this way the conflicts can be avoided. Shahzad et al. (2012) furthermore define that the staffs should learn the culture for actively listen to the tourist and not to assume things on behalf of the client's. However, staffs have the libe rty to share their ideas and concepts or an alternative acceptable on which the clients/tourist can agree. Moreover, the staffs should not find any faults in the client's view or the working procedure fellow workers. Instead of this, they should suggest them with alternative ideas by explaining its benefits. Nica (2013) stated that in this way the culture of the organization could be well represented by the international clients. Acceptance of challenges also drives the organizational culture as solving these challenges will provide them a competitive advantage. Staffs of Coit's Outback Adventures must learn all the tourist schemes and packages they have so that effective package can be offered as per as the flexibility of the budget. Lastly, superiors must be accessible to all the organizational functionalities and operation and offer services and suggestion to staffs and clients while they are clearing their queries (Alvesson, 2012). Moreover, in the training programs also these managing authorities should present and evaluate their performance so that best candidates can be offered wit h proper recognition and challenging job responsibilities and roles for their motivation (Goetsch Davis, 2014). This also improves the organization culture through formal communication. Training Activities Benefits Completion time Nonverbal Communication 1 Comfortable body language Allow tourists to share their queries 2 Days 2 Active listening Allow staffs to understand queries 2 Days 3 Relaxed Gesture Formulate a healthy environment 2 Days 4 Recognition of cultural norms Make staffs behave according to the culture of the tourists 1 Week 5 Understanding gender differences Make staffs to help tourists according to their preferences 1 Week 6 Regulating emotional cues Allow staffs to understand queries 5 Days Improving Interactions 1 Persuasive Behavior Allow tourists to share their queries 3 Days 2 Learning to be strategically assertive Allow tourists to share their queries 5 Days 3 Equal communication Allow tourists to share their queries 3 Days 4 Contribute relevant information Allow the tourists to get appropriate information 3 Days 5 Politeness Allow tourists to share their queries 2 Days Developing effective organizational culture 1 Finding common ground Allow tourists to share their queries 1 Week 2 Conflict Management Maintain the organizational culture by retaining their employee as well as staffs 2 Weeks Table 1: Training activities (Source: Created by Author) Conclusion Thus, it can be concluded that Coit's Outback Adventures should mainly focus on Developing good interpersonal skills and effective organizational culture for improving the communication skills among the clients and staffs. The training program majorly highlights the aspects of improvements in nonverbal communication while understanding their importance in assisting international tourists. Learning comfortable body language, recognizing cultural norms and influence of gender differences in nonverbal communication and regulation of emotional cues are the chief concern of this training activity. Improvements in interactions can also be achieved by learning from being persuasive, strategically assertive and appropriate body postures so that tourist and clients can clear their queries and get effective suggestions. Lastly, with this training program, the staffs also come to learn about the conflict management that can be achieved by giving the tourist a chance to speak and behave friendly with them. Lastly, accessibility of managing authorities for helping staffs during the training programs and on-job performance along with the provision of the liberty to speak and actively listen the queries of tourists represents the organization culture of Coit's Outback Adventures. Recommendations This section highlights some of the future development consequences that can be implemented to strengthen the training programs so that staffs can assist the tourist effectively and suggesting them with best possible options. In this way, both employee retention and customer retention can be ensured. Recognition in training- Managing authorities can provide recognition to the staffs, which perform extraordinary so that they can get the motivation to give their best to the organization. Providing them other job and challenging responsibility can also enhance their competencies. Thus, to achieve recognition every staff will intend to show their best and learn all the communication skill to perform extraordinary. Diversification- As Coit's Outback Adventures is providing tourism suggestions to international tourists, recruitment of people belonging from different culture and nation will be beneficial for the organization. In this way, staffs can get aware of the knowledge regarding their nation and cultural values. This will not only help them in training but understand the preferences of the tourists from their culture. In this way, effective suggestions can be provided to the tourist irrespective of their cultural and traditional differences. Incorporation of e-learning training programs- In this technological world, people spent more time with electronic gadgets. Thus, incorporation of video conferencing allows the staffs to know the experiences and business proceedings in tourism from experts and tourism professionals of leading organization. Reference List Alvesson, M. (2012).Understanding organizational culture. Sage. Cheruvelil, K. S., Soranno, P. A., Weathers, K. C., Hanson, P. C., Goring, S. J., Filstrup, C. T., Read, E. K. (2014). Creating and maintaining high?performing collaborative research teams: the importance of diversity and interpersonal skills.Frontiers in Ecology and the Environment,12(1), 31-38. DuBrin, A. J. (2014).Human relations: Interpersonal job-oriented skills. Pearson Higher Ed. Eisler, R. M., Frederiksen, L. W. (2012).Perfecting social skills: A guide to interpersonal behavior development(Vol. 56). Springer Science Business Media. Goetsch, D. L., Davis, S. B. (2014).Quality management for organizational excellence. Upper Saddle River, NJ: pearson. Griffin, R. W. (2013).Fundamentals of management. Cengage Learning. Keyton, J., Caputo, J. M., Ford, E. A., Fu, R., Leibowitz, S. A., Liu, T., ... Wu, C. (2013). Investigating verbal workplace communication behaviors.The Journal of Business Communication (1973),50(2), 152-169. Nica, E. (2013). Organizational culture in the public sector.Economics, Management, and Financial Markets,8(2), 179-184. O'Neil, H. F. (2014).Workforce readiness: Competencies and assessment. Psychology Press. Orey, M. (2014).Communication skills training. American Society for Training and Development. Robles, M. M. (2012). Executive perceptions of the top 10 soft skills needed in todays workplace.Business Communication Quarterly,75(4), 453-465. Shahzad, F., Luqman, R. A., Khan, A. R., Shabbir, L. (2012). Impact of organizational culture on organizational performance: an overview.Interdisciplinary journal of contemporary research in business,3(9), 975-985.

Summary of Facts of the Case Study free essay sample

For most of those years, the firm’s name was synonymous with trust, integrity, and ethics. In its earlier days, Anderson sets standards for the accounting profession and advanced new initiatives on the strength of its then undeniable integrity. The Chicago-based accounting firm closed its doors in 2002 that is after 90 years of business. 1. 2 The Advent of Consulting Leorned Spacek joined the company in 1947 following the death of founder Arthur Andersen. Anderson began providing consulting services to large clients such as General Electric and Schlitz Brewing in the 1950s. Over the next 30 years, Andersen consulting business become more profitable on per-partner basis than its core accounting and tax services business. The company linked its consulting business in a joint cooperative relationship with its audit arm, which compromises its auditor’s independence, a quality crucial to the execution of a credible audit. Andersen’s consulting business becomes recognized as one of the fasters growing and most profitable consulting networks in the world. We will write a custom essay sample on Summary of Facts of the Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Ten years later, Arthur Anderson merge it’s operational and business systems consulting units and set up a separate business consulting practice in order to offer clients a broader range of integrated services. Throughout the 1990s, Anderson reaped huge profits by selling consulting services to many clients whose financial statements is also audited. In 1998, then SEC chairman Arthur Levitt publicly voiced this concern and recommended new rules that would restrict the non-audit services that accounting firms could provide to their audit lients that is a suggestion that Andersen vehemently opposed. Nonetheless, in 1999 Andersen chose to split its accounting and consulting function into two separate and often competing units. In August 2000, following an arbitration hearing, a judge rule that Andersen’s consulting arm could effectively divorce the accounting firm and operate independently. By, that time Andersen’s consulting business consisted of about 11,000 consu ltants and brought in global revenue of nearly $2 billion. Arthur Anderson as a whole employed more than 85,000 people worldwide. The new consulting company promptly changes its name to Accenture the following January and the court later order to better represents its new global brand of accounting services. Meanwhile, in January 2001, Andersen named Joseph Berardino as the new CEO of the U. S. audit practice. 1. 3 Baptist Foundation of Arizona The Baptist Foundation of Arizona (BFA), which Anderson serves as auditor, lost $570 million of donor funds. BFA, an agency of the Arizona Southern Baptist Convention, is founded in 1048to raise and manage endowments for church work in Arizona. The foundation also offered estate and financial planning services to state’s more than 400 southern Baptist churches, and was one of the new foundations to offer investment to individuals. BFA invested heavily in real estate, a more speculative investment strategy than other Baptist foundations in the state traditionally used and the foundation officials allegedly concealed losses from investors beginning in 1986. In addition, more than half of the foundation’s employees were laid off. Finally, the foundation petitioned for chapter 11 bankruptcy protections in 1999, listing debt of about $640 million against assets of about $240 million. Andersen, in a February 2000 statement, responded that it sympathized with BFA investors but stood the accuracy of its audit opinion. However, during nearly two years of investigation, reports surfaced that Andersen has been warned of possible fraudulent activity, and the firm eventually agreed to pay $217 million to settle the shareholder lawsuit in May 2002. 1. 4 Sunbeam Andersen’s troubles over Sunbeam Corporation began when its audits failed to address serious accounting errors that eventually led to a class-action lawsuit by Sunbeam investor and the ouster of CEO Albert Dunlap in 1998. Boca-based Sunbeam is the maker of such home appliance brands as Mr. Coffee, Mixmaster, Oster, Powermate and others. The company was also accused of using improper â€Å"bill and hold† transactions, which involve booking sales month ahead of actual shipment or billing, temporary inflating revenue through account receivable, and artificially boosting quarterly net income. As a result, Sunbeam was forced to restate six quarters of financial statements. In August 2002, a federal judge approved a $141 million settlement in the case. In it, Andersen agreed to pay $110 million to resolve the claims without admitting fault or liability. Losses to Sunbeam shareholders amounted to about $4. 4 billion, with job losses of about $1,700. 1. 5 Waste Management Overstated earnings $1. 4 billion at waste management was found by Andersen itself in court over questionable accounting practice. This charged Waste Management was complained filed by the SEC with a huge crime financial fraud over a period of more than five years. This complaint include the company management help and abetted others violations of antifraud, reporting and record keeping provisions of federal securities laws, resulting in a loss to investors of more than $6 billion. In that case Andersen was name as having assisted in the fraud by repeatedly issuing unqualified audit opinions on waste management materially misleading financial statement. SEC documents state that there were amount of fees that capped from Waste Management that would pay Anderson’s auditing services. Andersen identified improper accounting practice and presented to Waste Management official report called â€Å"proposed adjusting journal entries† that is outlined entries that needed be corrected to avoid understanding Waste Management’s expanses and overstating its earning. In other side, waste management refused to make the corrections and entered a closed-door agreement with Anderson to write off the accumulated errors over a 10 years period also change its underlying accounting practices. This agreement was viewed by SEC as an attempt to cover up past frauds and to commit future frauds. Andersen was paid some $220 million to Waste Management shareholder and $7 million to the SEC for this case. Four Andersen partner were waiting for approval and an injunction was obtained against the firm. Andersen also was forced to promise not to ign off on spurious financial statements in the future. After this matter settled, Waste Management shareholder lost $20. 5 billion and bout 11,000 employees were laid-off. 1. 6 Enron Enron is one of the biggest clients of Andersen. Andersen’s new CEO, Joseph Berardino had perhaps viewed the $1 million a week in audit fees of Enron. Andersen also able to make 80 percent of companies in oil and gas industry as its cli ents. On November 8, 2001 Enron was forced to restate five years worth of financial statements that Andersen had signed off on that is accounting for $586 million in losses. Enron had filed for bankruptcy within a month. In January 2002, Andersen was investigation by Justice Department and found that Andersen clients were prompting and its employees jump to ship. Eventually the auditing firm admitted to destroying a number of documents concerning its auditing of Enron which led to an indictment for obstruction of justice. On June 15, 2002 Andersen was found as the first accounting firm ever to be convicted of a felony. 1. 7 Trouble with Telecoms WorldCom was the largest client of Andersen and it had improperly accounted for nearly $3. billion of expenses and had overstated earnings in 2001 and the first part of 2002. Investors was launched a barrage of lawsuits that sent the telecom into bankruptcy court. Andersen was blamed WorldCom for the scandal. However, WorldCom also pointed the finger at Andersen for failing to find the accounting irregularities. SEC filed fraud charges against WorldCom that bring fired of its CFO. There were more telecommunicatio ns firm scandal related to Andersen such as Global Crossing and Qwest Communications. This case is related to the issue of fake asset swaps, in which the accused telecom companies allegedly exchanged fiber-optic broadband capacity at inflated prices in order to show huge gains. Global Crossing was lawsuit but investor and alleging Andersen that artificially inflated audit opinions on their financial statements even though it knew or failed to discover that they contained material misstatement. Qwest was avoid to bankruptcy court and had been admitted of using improper accounting methods and was forced to restate profits. 1. 8 Corporate Culture and Ethical Ramifications From the details of the investigations into accounting irregularities and fraud it appears that Andersen more concerned about its own revenue growth than where the revenue came from. This is because of corporate cultures that have been numerous inexperienced business consultants and untrained auditors were sent to client sites that ignored the company policies. There have another factor include in this matter that is partner’s limited involvement in the process of issuing opinions. When the company grew, the number of partners also stagnated. There also have evidence that Andersen had limited oversight over its audit teams and visibility also balance could not identified when audit teams had strayed from accepted policies. Andersen was hired former Federal Reserve Board chairman Paul Volcker to institute reform and helps him restore its reputation. After Volcker came, Anderson was offence for obstruction of justice related to the connection with shredding of Enron documents. Andersen was trying to negotiate a deal with international partnerships and salvage what was left. However, the company was forced to begin sell of various business units and ultimately laid off more than 7,000 employees in US. On that time, Alaska Air Group that is an Anderson client restated that an increase in shareholder equity of $31 million. This restatement was made on the recommendation of its new auditor that is Deloitte and Touche which had replaced Andersen. Andersen was fined $500,000 among other penalties. Anderson also had agreed that to stop auditing public corporations. Nowhere, the world Andersen can be found is at Accenture’s website. In 2005, Supreme Court was thrown out his conviction of obstruction of justice. Anderson was found guilty by federal jury for â€Å"corruptly persuading† works to shred document related to alleged improprieties by Enron. However, the court did not rule on whether Andersen’s shredding was wrong rather the case revolved entirely around the adequacy of the jury instructions at the company’s trial. Some expert believes that the court ruling was strictly based on technical issues rather than the fact available during the trial. Many business executive believe that quick rush to down Arthur Andersen’s accounting and auditing business may have negative impact on competition and the cost of auditing for all public corporations. On the way, Anderson’s involvement in many accounting fraud cases should have caused regulatory agencies to overreact. 2. 0 Implications for Regulation and Accounting Ethics Many clients of Andersen going into bankruptcy court because of accounting scandals. This also helps spur a new focus on business ethics, driven largely by public demands for greater corporate transparency and accountability. Other than that, congress passed the Sarbanes-Oxley Act of 2002, new guideline had been established and direction for corporate and accounting responsibility. This act was enact to combat securities and accounting fraud and includes, among other things, provisions for a new accounting oversight board, stiffer penalties for violators, and higher standards of corporate governance. Sarbanes-Oxley emphasizes on the accounting profession about auditor independence and quality, restricts accounting firm’s ability to provide both audit and non-audit services for the same clients, and requires periodic reviews of audit firms. Sweeping legislative and regulatory reform may e occurring too quickly in response to intense public and politic pressure. This reforms may not have been given enough forethought and cost-benefit consideration for those public corporations that operate within the law, that comprise the vast majority of those public corporations that operate within the law, which comprise the vast majority of corporate America QUESTION 1: Describe the legal and ethical issues surrounding Andersen’s auditing of companies accused of accounting improprieties. In this case, Andersen was more concerned about the revenue earned but did not take note where the revenue came from or whether its independence as an auditor had been compromised because of the changes of the company vision and the corporate culture. As a result, Andersen has involved in the illegal issues and unethical issues. Legal Issues * Perpetuate the accounting fraud. The Baptist Foundation of Arizons (BFA) alleged concealed losses from investors beginning in 1986 by selling some properties at inflated prices to entities that had borrowed money from the foundation and were unlikely to pay for the properties unless the real estate market turned around. The investor lawsuit against Andersen accused the auditing firm of issuing false and misleading approvals of BFA’s financial statement, which allowed the foundation to perpetuate the fraud. At last, Andersen agreed to pay $217 million to settle the shareholder lawsuit in May 2002. Its audit failed to address serious accounting errors of Sunbeam Corp. The serious errors include fraudulent accounting strategies such as â€Å"cookie jar† revenues, recording revenue on contingent sales, and accelerating sales from later periods into the present quarter, using â€Å"improper bill and hold† transaction which involves booking sales months ahead of actual shipment or billing. In August 2 002, a federal judge approved a $141 million settlement in this case. In it, Andersen agreed to pay $110 million to resolve the claims without admitting fault or liability. * Questionable accounting practices. For this issue, Andersen was named in the case as having assisted in the fraud by repeatedly issuing unqualified audit opinions on Waste Management’s materially misleading financial statements. Andersen has did â€Å"special work† to earn additional fees, which outlined entries that needed to be corrected to avoid understating Waste Management’s expenses and overstating its earnings. At last, Andersen has paid some $220 million to Waste Management shareholders and $7 million to the SEC. It was also forced to promise not to sign off on spurious financial statements in the future. * Obstruction of justice. On November 8, 2001, Enron was forced to restate five years’ worth of financial statements that Andersen had signed off on, accounting for $586 million in losses. On June 15, 2002, the jury found Andersen guilty of obstruction of justice in case of Enron. It admitted to destroying Enron’s audited documents, which led to an indictment for  obstruction of justice. * Fail to find the accounting irregularities. WorldCom, Andersen’s largest client. Andersen has admitted to improperly account for nearly $3. 9 million of expenses and had overstated earnings in 2001 and the first part of 2002. Besides, Andersen failed to find the accounting irregularities of WorldCom. Ethical Issues * The first issue is Andersen did not audit properly the Baptist Foundation of Arizona (BFA) which causes the bankruptcy. BFA invested heavily in real estate, the profits from investments were supposed to be used as donation at churches but that real estate began down fall but at the same time the foundation’s top officers still continued to receive six-figure salaries. * The inaccurate information and unqualified audit opinions that provided by Andersen on Waste Management is one of the ethical issue too. It is because investors will make the investment decision based on the audit report. Any misleading information may overstate client’s revenue or hide the inaccuracy information. * The third issue is about the â€Å"unqualified† opinions on Sunbeam’s 1996 and 1997 financial statements despite of Sunbeam’s accounting and disclosure improprieties, where record â€Å"cookie jar† revenues, recording revenue on contingent sales, and accelerating sales from later periods into the present quarter. * The last issue is about compromise the independent of audits according to American Institute of Certified Public Accountants (AICPA). In 1950s, Andersen provides both auditing and consulting services in a corporation in order to earn more profit. It has been compromised the independent of audits and it is not an acceptable standard of stakeholder. QUESTION 2: What evidence is there that Andersen’s corporate culture contributed to its downfall? * After having an overview of this case study, we found there are many evidence caused Andersen’s corporate culture contributed to its downfall. First, Andersen more focuses on growth of revenue in his company and compromise of its independence as an auditor. It caused his company become a confusion of its corporate culture. Actually, independent audit of a client is the expression of an opinion on the fairness with the financial statements and free of material misstatement occurred in company. * Second, many inexperienced business consultants and untrained auditor were send to customer company. It caused Andersen’s become confusion of its corporate culture because all of them are unclear condition about customer company policies. Moreover, lack of understanding about company policies will also caused them make an errors in financial statement. Third, when the company becomes bigger and bigger, number of partners’ also will increase. It will caused limited involvement of partners in the process of issuing opinions. Limited involvement in issuing opinions process will also seriously make confusion of its corporate culture among them. * Lastly, Andersen had limited oversight over its audit teams in his company. Moreover, lack of such visibility was damaged by a lack of checks and balances that could have identified when audit teams had strayed from accepted. It will incur many problems. For example, audits failed to address serious accounting errors such as recording revenue on contingent sales and accelerating sales by using incorrect business transaction. Besides that, it will also lead to many doubtful accounting practices such as unqualified audit opinions will misleading financial statement in company. How can the provisions of the Sarbanes-Oxley Act help minimize the likelihood of auditors failing to identify accounting irregularities? In 2002, Sarbanes-Oxley Act has provided several Acts to minimize the likelihood of auditors failing to identify accounting irregularities. The act have enacted to combat securities and accounting fraud and includes provision for a new accounting oversight board, stiffer penalties for violators and higher standards of corporate governance. * According to Section 104: Inspection of registered Public Accounting Firms, it verifies that financial statements are accurate. It could prevent the questionable or illegal accounting practices. According to Section 201: Services outside the scope of auditors; Prohibited activities helps enhancing the accounting profession and emphasis auditor and analysts’ independence and quality, restrict accounting firms’ ability to provide both audit and non-audit services for the same clients and requires periodic reviews of audit firms. Thus, reduce likelihood of compromising good audit for more revenue. * According to Section 203: Audit partner rotation, rotate partners assigned to client, so fresh eyes see work papers. The rotation requirement of the audit partner helps avoiding of the â€Å"partner in crime† relationship. According to Section 204: Auditor Reports to audit committees, auditors must report to committee, who work for the board, not the company. This is to powerless of auditors by giving board power to investigate and rectify. This Act also prevents companies from publishing misleading statements. * According to Section 303: Improper influence on c onduct of audits, it allows to removes power from company personnel. This is to withholding of information from auditors by making the act illegal. Generally, the Act helps to improve the improper illegal and ethical problem introduced by the auditors and its corporation. It does help to minimize the likelihood auditors failing to identify accounting regularities. * According to Section 404: Management assessment of internal control, it gives auditor a voice outside of the audit to attest to policies demonstrated by the company. This Act prevents the information slipping by stakeholders by giving more visibility to the firm. * According to Title VIII: Corporate and criminal fraud accountability act of 2002, it makes a felony to impede federal investigation and provides whistleblower protection. It prevents the destruction of documents and will allow investigators to review work of auditors. * According to Section 1102: Tampering with a record or otherwise impeding an official proceeding, public company companies must also report on a rapid and current basic material changes in the financial condition or operation person acting to corrupt or destroy evidence liable for extended prison term, this is to other from attempting to interfere in an official investigation.

Who are the Amish essays

Who are the Amish essays If you are interested the values and lifestyle of the nineteenth century, here is a great example: The Amish, is a group of religious people who live in settlements in 22 states and (Ontario), Canada. The roots of the Amish come from Mennonite community, a part of early Anabaptist Movement in Europe, which took place at the time of the Reformation. At that time, this movement were seen as heretical and the members of the movement oppressed and people were cruelly put to death by both Catholics and Protestants. As a result, of this oppression from larger religious groups and having a different point of view in terms of interpretations of Christianity, the Amish fled to the rural areas and isolated themselves from the others. This separation from the others can be the best answer to why the Amish have insisted on being different from the contemporary world. The Amish continue emphasizing the basic values of the nineteenth century. Their distinctions from other minorities in America are their different beliefs, community structure and their simplistic Until 1972 the Amish were forced to complete high-school, at which point the supreme court overturned this ruling to allow them to discontinue after elementary school. Their lack of faith in the American school system was made them to want withdraw their children from school. They feared that U.S. high school would spoil the children's peaceful, simple tendencies and push them into crime and violence. Instead of public high school they have their own schools, staffed with teachers from Amish backgrounds. In the words of researcher John Andrew Hosstetler, "The Amish school has generally been successful in preparing young people to be honest, hardworking and conscientious adults, capable of earning a living, raising Christian family, and contributing to the Amish community." (29). Most Amish schools today have one room a...

Medical School Essays Essay Example | Topics and Well Written Essays - 750 words

Medical School Essays - Essay Example My undergraduate course at the UC-Berkeley, Public Health, has given me thorough exposure to social issues that affect the provision of healthcare. Given the opportunity, I would like to share my expertise with a large, metropolitan city (i.e. inner city). This setting would be ideal for gaining practical medical expertise, due to the thorough exposure to a wide variety of medical needs. Perhaps, more importantly, this opportunity would permit me to develop accountability and autonomy, commensurate with my abilities. Moreover, this setting will allow me to help as many people as possible, especially those in deprived areas who do not have access to proper medical care. Apart from helping them through my medical expertise, I also want to develop them spiritually and morally. Again, this setting would allow me make a difference in more lives. I have a wealth of experience living in an urban setting, which is accounted for by my eight years of residence in San Francisco. During this time, I went to school, worked full-time and engaged in volunteer opportunities. My volunteer experience at the California Pacific Medical Center and the American Red Cross Mobile are noteworthy, because I have seen first hand the suffering that is undergone by the underprivileged, including disease, lack of basic commodities and resources, and even discrimination. My volunteer experience at the American Red Cross Bloodmobile gave me the opportunity to use my proficiency in the Spanish language to help minority blood donors understand and clarify their concerns with medical staff and fellow volunteers. It is also during these experiences that my resolve to pursue a medical career has been reinforced. I feel fulfilled interacting with patients from diverse and multi-cultural backgrounds, and has allowed me to personally witness the existing dis parities in the urban healthcare system. I have