Ethics Paper5

Ethics Paper5 Ethics Paper5 Ethical values are essential to the progress of all individuals and of any nation. Ethical values are crucial to the functioning of all business in general and society as a whole. Business and society depend on individuals making personal ethical decisions that are fundamental to responsible business operations and to an orderly society. "The purpose of ethics in accounting and business is to direct business men and women to abide by a code of conduct that facilities public confidences in their product and services" (Dr. Smith, L Murphy). The accounting profession has a long history of contributions to the efficient functioning of business operations, the capital market system and the economy in general. In the wake of corporate scandals and a struggling world economy, we look back at the accounting scandal at Enron, from an ethical perspective, the company which the media portrayed was the last straw that broke the camel's back. Enron was a large energy, commodities and services c ompany, marketing electricity and natural gas, and providing financial and risk management services around the world (Cunningham, Lawrence 2002). Enron Corporation was created in 1985, shortly after the federal deregulation of natural gas in North America. Enron was formed by the merger of two natural-gas pipeline companies, Houston Natural Gas, one based in Houston, and the other in Nebraska, InterNorth (Dobson, John 2002). The merged company owned 37,000 miles of intra- and interstate pipelines for transporting natural gas between producers and utilities. The complex industrial structure of Enron was vast and only understood by a few people outside of Enron at the time of its filing for bankruptcy in December 2001. There was no clear picture or complete information as to the true levels of its assets, liabilities and offbalance-sheet positions (Cornford, Andrew, 2002). This was a far cry from the firm which, in the 1980s, specialized in the provision of natural gas pipelines and r elated services (Cornford, Andrew, 2002). From these humble origins, Enron expanded relentlessly into trading activities in more 1,800 products or contracts and thirteen currencies which included bandwidth, pulp and paper, and contracts such as weather and credit derivatives (Cornford, Andrew, 2002). It was in connection with expansion into trading that Enron engaged in increasingly aggressive and creative accounting (Cornford, Andrew, 2002). The core of the Enron debacle are said to be accounting chicanery related to off-balance sheet financing, related party transactions and colossal failures of board oversight (Cunningham, Lawrence 2002). These accounting, corporate and auditing issues included the use of complex but apparently compliant accounting rules to mask or defer recognition of liabilities and losses; the development and sale by investment banks of complex accounting-driven structures and products to assist corporations to hide losses and liabilities, and thereby improve their published financial condition and credit ratings; and the introduction of highly leveraged employee stock option plans (Travis, Anthony 2002). It became clear in the SEC investigation that Enron had failed during the preceding four years to make proper disclosure concerning various â€Å"related party transactions† and to properly account for â€Å"off-balance sheet† transactions (Cunningham, Lawrence 2002). This resulted with twenty percent of Enron’s shareholders’ equity wiped out–a total of $2.2 billion. Enron’s external auditor was Arthur Andersen, which also provided the firm with extensive internal auditing and consulting services. In light of Enron's bankruptcy filing and following SEC investigation, Arthur Andersen, auditor and provider of consultancy

The Four Roman Gods of the Wind

The Four Roman Gods of the Wind The Romans personified the four winds, corresponding with cardinal relationships as gods, as did the Greeks. Both peoples gave the winds individual names and roles in mythology.   Gettin Windy With It Here are the winds, according to their domains. They are called the  Venti, the winds, in Latin, and the  Anemoi  in Greek. Boreas (Greek)/Septentrio, a.k.a. Aquilo  (Latin) - North WindNotos (Greek)/Auster  (Latin) - South WindEurus (Greek)/Subsolanus (Latin) - East WindZephyr (Greek)/Favonius (Latin) - West Wind Whats Up With the Winds? The winds pop up all over Roman texts. Vitruvius identifies a whole lot of winds. Ovid  Ã¢â‚¬â€¹Ã¢â‚¬â€¹recounts how the winds came to be:  The world’s maker did not allow these, either, to possess the air indiscriminately; as it is they are scarcely prevented from tearing the world apart, each with its blasts steering a separate course. The brothers were kept apart, each with his own job.   Eurus/Subsolanus went back to the east, the realms of dawn, also known as Nabataea, Persia, and the heights under the morning light. Zephyr/Favonius hung out with Evening, and the coasts that cool in the setting sun. Boreas/Septentrio seized Scythia  and the seven stars of the Plough [Ursa Major], while Notos/Auster drenches the lands opposite [the northern lands of Boreas, a.k.a. the south] with incessant clouds and rain. According to Hesiod in his  Theogony, And from Typhoeus come boisterous winds which blow damply, except Notus and Boreas and clear  Zephyr. In Catulluss Carmina, the poet talks about his friend Furiuss villa. He recites, The blasts of Auster, Furius, miss your villa. Favonius, Apeliotes (a minor god of the southeast wind), Boreas skirt the estate†¦ That mustve been a really good spot for a house! Poor Zephyr didnt merit a mention here, although he was involved in the love affairs of the god Apollo. Both guys fell in love with the hunky youth Hyacinthus, and, angry at Hyacinthus favoring his other suitor, Zephyros caused the discus the hottie was throwing to hit him in the head and kill him.​ Bad Boy Boreas In Greek myth, Boreas is perhaps best known as the rapist and abductor of the Athenian princess Oreithyia. He kidnapped her while she was playing by the riverside. Oreithyia bore her husband daughters, Cleopatra and Chione, and winged sons, Zetes and Calais, ​according to Pseudo-Apollodorus. The boys ended up becoming heroes in their own right as sailors on the Argo  with Jason (and, eventually, Medea). Cleopatra married the Thracian king Phineus  and had two sons with him, whom their father blinded when their eventual stepmother accused  them of hitting on her. Others say that Phineuss in-laws, Zetes and Calais, saved him from the Harpies stealing his food. Chione had an affair with Poseidon and gave birth a son, Eumolpus; so her father  wouldnt find out, Chione dumped him into the ocean. Poseidon raised him and gave him to his own half-sister, his daughter, to raise. Eumolpus ended up marrying one of his guardians daughters, but he tried to get with his sister-in-law. Eventually, when war broke out between Eumolpuss allies, the Eleusinians, and his grandmothers people, the Athenians, the king of Athens, Erechtheus, Oreithyias father, ended up killing Eumolpus, his great-grandson. Boreas kept up his kinship with the Athenians. According to Herodotus in his  Histories, during wartime, the Athenians asked their windy in-law to blow the enemys ships to pieces. It worked! Writes Herodotus, I cannot say whether this was the cause of  Boreas  falling upon the barbarians as they lay at anchor, but the Athenians say that he had come to their aid before and that he was the agent this time.

Evolution Lab Assignment Example | Topics and Well Written Essays - 750 words

Evolution Lab - Assignment Example One particular animal, which gained Darwin’s attention, was the finches on the island. It was through studying these finches that Darwin came up with one of the most important terms in evolutionary biology which is one of the driving forces for evolution: natural selection. Natural selection plays into the role that nature selects organisms, which are best fit for the environment. Those that have the traits that give them the best advantage in environmental conditions will survive and proliferate while those who have the inferior traits will not thrive and die out (Darwin, 2010). In this particular simulation, we were looking at what the effects of precipitation on two separate islands and how it would affect the size of the beak on a species of finches. We are able to make this hypothesis due to the fact that we know that the amount of precipitation will influence the different types of flora and seeds, which will grow on the island. This can affect size, hardness, and shape of the seeds and this will have a direct effect upon the size of the beak of the finch that inhabits the island. Our hypothesis was that of non-directionality, meaning that we did not know how precipitation was going to affect beak size in any particular direction, but we knew that the precipitation was going to have an effect on how flora grew on the island, thus this would have an effect on beak size. Materials Since this was an interactive simulation, very few materials were needed in order to complete this lab. A computer with an active Internet connection was necessary in order to use the online simulation software in order to collect the data, due to the fact that this observational data would be impossible to be collected over the thousands of years. Methods The first step of being able to run the experiment was to log onto the site in order to carry out the experiment at http://www.biologylabsonline.com/axia/EvolutionLab/. Next, depending on the experiment, the experimenter has the option to set the variables that they are interested in looking at. For the case of our hypothesis, we are looking at beak size in relation to precipitation. The independent variable is the initial size of the beaks. The experiment calls for modifying the precipitation on the islands in order to see if this has an effect on beak size. On one island, move the precipitation to the extreme of there is no precipitation and then on the other island, move the precipitation to the maximum amount of precipitation the island can have. Set the amount of time to look at over the course of three hundred years and run the experiment. Then look at and analyze the data to see if the data matches the proposed hypothesis. Data Parameter DARWIN WALLACE ------------------------------------------- Initial Beak Size: 12.0 mm 12.0 mm Heritability: 0.7 0.7 Variance: 1.0 1.0 Clutch Size: 10.0 eggs 10.0 eggs Precipitation: 35.0 cm 20.0 cm Population: 200.0 birds 200.0 birds Island Size: 0.5 km 0.5 k m Darwin ------ Wallace ------- Discussion and Results As can be seen from the graph, we have an interaction effect at the start and then both populations diverge from each other as time progresses. On Darwin Island, where the precipitation was observed to be 100.0 cm, there was an increase in beak size as time increased. On Wallace Island, where the precipitation was observed to be 0.0 cm, there was a decrease in beak size as time increased. Based on this result, we can conclude that over the 300-year

Reflective Activity Week 8.2 Essay Example | Topics and Well Written Essays - 250 words

Reflective Activity Week 8.2 - Essay Example As a result the entire organization began to deteriorate. The workers stopped producing quality work; there was an increase in absenteeism, an increase in unpunctuality, customers began to make more official complaints, the financial aspect of business began to decline and the output began to decrease. In short there was a total decline in the overall performance of the organization. The change initiative was therefore unsuccessful on all counts. The first stage of Lewin’s change process unfreezing involves preparing the organization for a necessary change. In our case there was no preparation – one morning we had a male manager and by the afternoon the organization was headless. There was no time to prepare. The new head came within a week. This individual had no idea of the organization’s culture but began to change everything that was formally in place within the first week of duty. Again there was little preparation – there was little communicated to t he members. Instead we were assigned additional duties without thorough explanation. In hindsight one can see that the manager attacked the organization from its core, that is, from the beliefs, values and behaviors of the employees. As such, the subordinates and the managers were in constant opposition to each other.

World Wide Market Essay -- Globalization

Few causes can unite agriculture corporations, labour unions, and industrial lobbies, but anti-globalization is one of them. Economic globalization is the process of creating one world wide market through freer trade, flow of labour, and flow of capital. It is a phenomenon inseparable from today' economy, and is a trend that will continue for the foreseeable future. There is much discussion in the academic community about the political ramifications of economic globalization. However, I will be solely discussing the economic aspects of globalization and how it effects the prosperity and living standards of people around the world. Though the current international economy faces many challenges, the idea of trade liberalization is superior to its alternatives. Economic globalization improves the world and is ultimately good. By integrating markets, globalization generates economic growth by fostering efficiency and specialization. In addition, globalization uplifts those in poverty and creates more technologically advanced societies. Moreover, many of the problems associated with the process of economic globalization can be solve through adjustments in how trade liberalization occurs. Ultimately, the gains of economic globalization far outweigh the costs. The integration of economies benefits all those involved as larger markets ultimately create greater growth and efficiency – an assertion that is grounded in both theory and practical experience. Economic theory states that larger markets are more efficient by nature because they allow for the realization of greater economies of scale. Furthermore, the free trade brought on by economic globalization allows countries to specialize and exercise their comparative advantage – ra... ...better. Works Cited Bhagwati, Jaghish. In Defense of Globalization. Toronto: Oxford University Press, 2004. Easterly, William. â€Å"The Rich Have Markets, The Poor Have Bureaucrats,† in Globalization: What's New, ed. Michael M. Weinstein. New York: Columbia University Press, 2005. Frank, Matthew, Lisa A. Hyland, Sarah O. Ladislaw, Frank A. Verrastro. â€Å"The Geopolitics of Energy: Emerging Trends, Changing Landscapes, Uncertain Times.† Report from the Center for Strategic and International Studies, October 2010. Frieden, Jeffry A.. Global Capitalism: Its Fall and Rise in the Twentieth Century. New York: W. W. Norton & Company, 2006. Legrain, Philippe. The Truth About Globalization. Chicago: Ivan R. Dee, 2004. Moyo, Damisa. Dead Aid. Toronto: Douglas & McIntyre, 2009. Wolf, Martin. Why Globalization Works. New Haven: Yale University Press, 2004.

Preparation For Life Education Is Life Itself Education Essay

Education is a lifetime procedure with no true beginning or stoping. Education consists of experience, environment, socialization and communicating. John Dewey assumed that â€Å" all echt instruction comes through experience. † I agree and believe that instruction does non get down and stop in a schoolroom. The instruction that we really receive is the amount of experience that we let ourselves to be exposed to. A It is the responsibility of an pedagogue to animate his pupils and enhance that desire to larn by the schoolroom environment that he creates. For Peters ( 1977 ) , instruction is non merely that what develop in person is of import but every bit good that it involves the growing of cognition and comprehension. Furthermore, apart from the schoolroom environment, the course of study, and the mode the schoolroom is managed are cardinal factors that contribute to the quality of instruction that a pupil receives. Like Jean-Jacques Rousseau ( 1712-1778 ) , I think that little categories, dwelling of 15 to twenty pupils are ideal for a good instruction. As this allows for a more friendly relationship between the instructor and the pupils and there is more clip for individualised direction that would let the pupils better success. A instruction doctrine gives insight into your basic beliefs of instruction and acquisition. It reveals the values you wish and want to convey to your scholars. My beliefs about acquisition and instruction are straight linked to my ain experiences as a trainee and a pupil every bit good. For the last two hebdomads as an perceiver in the instruction field, as a pre-service instructor, and as being a pupil for legion old ages, I have realised that there are four facets that make person an effectual instructor: teacher-student relationship, communicating, learning techniques, and uninterrupted acquisition. A positive and safe environment is contributing to effectual acquisition. A good instructor must possess learning accomplishments and the ability to efficaciously learn all sort of pupils. With the socio-economic alteration and the handiness of new information in the field of particular instruction, it is imperative to remain up to day of the month and unfastened minded. The values I want to convey to my pupils are that instruction is power and cognition is indispensable. Through instruction anyone can carry through anything in life. I do believe that non all kids are able to achieve the same educational degree but I do experience that every kid has his ain manner of understanding things that make sense to him. I hope to stress different ways to larn in my schoolroom which may include ocular, verbal and kinesthetic. I plan to integrate assorted methods throughout my learning experience. I want my pupils to be able to larn in every manner they are capable of. During my research I came across a great philosopher which I tend to hold with, John Dewey. Harmonizing to him, instruction is the â€Å" creative activity of cognition through enquiry instead than the transmittal of extant information † . Furthermore, he stated that â€Å" echt instruction is based on the experience of the scholar † . As a pupil, I spent school old ages larning in an improper manner. I was far from being an academically stand outing pupil since I literally did non cognize how to larn. Hence I could non understand how to travel through the most of import things which was necessary to retrieve that my instructors would desire me to cognize and understand. I realised that I learn by making and non by listening to talks. My doctrine is chiefly a combination of progressivism, behaviorism and existential philosophy. I like progressive attack as I understand that instructors need to be at that place for their pupils. Teachers act as a facilitator and a usher to their pupils. Students do necessitate to larn to make things on their ain and at their ain gait, yet with scaffolding. I become witting that pupils are non empty vass instead they possesses innately the â€Å" natural stuffs † and the get downing point of growing ( Dewey, 1934 ) . Dewey strongly agrees that instructors should steer pupil through experience but pupil should every bit voice their experiences ( Nodding, 2007 ) . I believe in the progressivism enterprise to do schooling both interesting and utile. Hence I intend to integrate group-work, field trips and organizing games in my category. Sometimes seeing is better than reading, and making an exercising is better remembered and understood than merely reading it. I besides like the doctrine of behaviourism because it provides positives supports like wagess and congratulations for good and coveted behaviour. This will promote motive, construct self-esteem and innate a feeling of self-responsibility within the pupils. However, to cover with riotous pupils sometimes, in utmost instances, instructors need to follow negative support like excess prep. Using existential philosophy, I want my pupils to be self expressive. There will be all types of pupils from slow, to average, to gifted. I want my pupils to ever experience like they can inquire inquiries and to be able to show their positions. I believe that acquisition is the procedure which a individual acquires knowledge through both direction and instruction. As a instructor my responsibility is to ease that this acquisition is taking topographic point for my pupils. Part of my aim as an pedagogue is to go through on the cognition presented in the class from their different beginnings like the text and other readings, talks and in category treatments. The method I will utilize or type of attack I will utilize to smooth the advancement of acquisition and apprehension are the chief elements of the instruction procedure. Therefore, the tools I will utilize will depend on a myriad of factors. For case, the class type, category size and capable affair. However, it happens that the attack one has envisioned is non needfully the right one, so alteration must be made on my side to relieve any job. For case, when seeking to do an abstract construct as more applicable with the existent fact, it may be required to hold several il lustrations at disposal. This is so as a frame of mention and consciousness may be different than the pupils. The in category talk is still an indispensable tool in the acquisition procedure but at the same clip develop an environment of critical thought and active acquisition. Engagement is a cardinal factor of the in category experience. It gives the pedagogue a signifier of day-to-day feedback from his category as a whole and every bit from each single pupil about the appreciation of capable affair covered in that session. No affair what philosophy person agrees with, all instructors should desire to convey out the best in all pupils and do certain that their pupils are acquiring every opportunity to be successful. If a pupil is non succeeding, we instructors must step in and do alteration as we can and hold the ability to do a difference.

Rumors and Dishonesty in Shakespeares Much Ado About Nothing

In this world rumors and dishonesty happen to be everywhere, no matter where you are. Nowaday people start rumors just to hurt and insult people’s feelings that later on lead to dramatic events. In the story â€Å"Much Ado about Nothing†, we encounter different scenes that lead to rumors and deception. One scene that we encounter is when Don John, the bastard brother spreads rumors about Hero being disloyal to Claudio and Don Pedro to corrupt Claudio’s and Hero’s relationship. Another scene that we run into is when Ursula and Hero have a talk in the garden about how Benedick has love affection towards Beatrice. Later on, these two scenes play a huge role and become dramatic elements of the story. We will encounter on how rumors and dishonesty†¦show more content†¦Ã¢â‚¬Å"In this world, it is disturbing easy for Don John and Borachio to convince Claudio, because rumors happen to be everywhere.† (xxxii) This shows that rumors have been passed around to the families. Claudio was almost going to believe Don John, but luckily we found out that it was all rumors that was taking away a person’s relationship. From all this, Shakespeare is trying to tell us that never believe someone from his words until you find out the truth yourself, because it can turn into a rumor. False statements can destroy and brainwash people’s minds. Creating a rumor can also break a person’s relationship. Another example of a rumor being created is when Ursula and Hero talk about how Benedick loves Beatrice. â€Å"My talk to thee must be how Benedick is sick in love with Beatrice.† (pg 41 lll.1 20-21) Beatrice overhears the conversation and she is shocked. Benedick had never told anyone that he loved Beatrice. Ursula and Hero set up the rumor so Beatrice can fall in love with Benedick. Unfortunately Beatrice falls for the rumor. â€Å"No glory lives behind the back of such, and, Benedick, love on, I will requite thee. Taming my wild heart to thy loving hand.† (pg 44-45 lll.1110-112) She believes that Benedick truly loves her, and is willing to marry her. â€Å"Hero’s account of Beatrice is when Beatrice is