This Paper Will Discuss The Public Perception Of CPAs In Todays Societ

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--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The 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 anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, 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 the chosen values and to make them stick after the educational process is completed. Instruction in acc ounting 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 predisposed to listen, its effect on the basically self-interested, indifferent, or unethical is questionable. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop a sense of moral obligati on or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. Set the stage for a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to develop discretion and judgment . . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible (Whitbeck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal. While students must be acquainted with professional codes of conduct as part of their preparation for a career, most researchers on ethics do not consider such material to be sufficient grounding in ethical training (Fulmer and Cargile 1993:Adams et al.1995). A few years ago the Ameri can Institute of Certified Public Accounts (AICPA), the largest CPA membership organization in the world, decided that starting in the year 2000, new members would have to have 150 semester hour of college credits (5 Years) instead of the present four years to become a member (McGee). On the surface that does not appear to any big deal. No one has to become an AICPA member to practice public accounting or to be a CPA. But, there are several problems with this. The most obvious is that the major group harmed is the students (or parents), who must cough up another $10,000 or $20,000 for a fifth year of education. Then there

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buy custom Future Directions essay Netflix is an American company established in 1997 by Marc Randolph and Reed Hastings. It specializes in providing on-demand internet streaming media and serves the United States of America, Latin America and Canada. Its headquarters is in Los Gatos, California. By 2009, it had approximately 10 million subscribers and distributed a collection of 100,000 DVD titles. By April 2011, Netflix had 23.6 million subscribers. The company is famed for its excellent worker-oriented culture, which includes unlimited vacation time and enabling staff to take paychecks in stock options. Netflix rates as among the most successful technology based ventures serving the United States, Canada, and Latin America. The topic of change management is a sensitive one, especially for Netflix. This is given the company has a very large clientele who can be negatively provoked by any negative venture by the management. Netflix has recently had some problems and lost a big amount of subscribers because of the inc rease of prices among other things. This occurred during the companys shift from physical DVD rental to video streaming. Thus, extra caution should be taken in managing the activities of Netflix. There are various change management models proposed, for instance Kotters 8-step model, Bridges Change model, Kubler-Rosss 5-stage model among many others. Let us use Kotters 8-step model and Bridges Change model for this crisis audit. In its undertakings, Netflix has used some aspects of Kotters model that emphasize urgency. For example, Netflix management has been quick in responding to its market shift. This is through expansion of the DVD rental business to include video streaming. This made a lot of sense, as the firm kept the same customer base, fulfilled the same needs of the customers, but most importantly in a different format. This is outstanding when compared with, for instance, Blockbuster, which despite its physical retail locations could not make such daring market shifts Netflix saw the urgency of migrating to electronic video streaming from physical video DVDs. William Bridges, on the other hand, proposes a theory of change that involves a three-phase process. These are mainly based on contrasting the change with transition (Green, 2002). When looked at using Bridges ideas, Netflix is deficient in some aspects. The introduction of video streaming in the established DVD rental business was confusing to customers. This could have been done better through separating the two business ventures and supporting them fully. By not doing this, Netflix did not afford clients the transition envisaged by Bridges. The companys website became a mixed up entity of choices between getting instant services or joining long queues of waiting for physical movie DVDs. Netflix added the video streaming service for free. On one hand, the company used the Kotters idea that emphasizes the creation of short come wins. However, this was ignoring the expectations of customers, which are central to both Kotters and Bridges models. By introducing streaming freely, some customers were made to believe that future services of Netflix would be free. In essence, this would never happen. Kotter argues that it is important to convince the stakeholders that the proposed change is necessary. This was overlooked by Netflix by introducing a service for free (streaming)and offering incentives for them to move from physical to electronic, instead of taking the time to explain the need and advantage of the change. Netflix change management deficiencies even took a greater nosedive when the company hiked the price for DVD rental and streaming service. Customers could not understand this increment of price because of a service they did not originally ask for. Netflix further went on to introduce a separate website for the two services and made it clear that the Netflix brand only applied to the streamingg service. Instead of concentrating of removing obstacles (as proposed by Kotter), Netflix added more barriers. These careless decisions motivated customers to try out alternatives to Netflix. Change can make a firm remain relevant in todays dynamic world. Taking advantage of new trends may enable a company to earn more income and grow. Change may also enable a company to solve immediate problems or evade future troubles. This can be elaborated by the example of Netflix, whose decision to venture into a virgin field of DVD marketing enabled it make a lot of profit (Green, 2002). Netflix has remained relevant today because of adopting new technologies, for instance video streaming. Netflix should continue to shop for cutting age technologies in order to remain relevant. A good shift would be adopting model-driven development in providing on-demand internet streaming media. A decision to pursue positive change may bring Netflix out of its current mess. Applying Bridges and Kotters change models may bring the desired future in the company. The company should refocus on the expectations of its clientele. This involves determining and addressing their complaints. Key challenges faced in managing change are lack of support from stakeholders, lack of foresight and communication barriers. In the case of Netflix, the clients-who are the stakeholders in this case- did not get proper communication about the need for change, thus failed to support or resisted the change to video streaming. The managers of Netflix failed to foresee the problems of merging physical DVDs and Video streaming services. Netflix should learn from this oversight and in future, adopt public relations ventures before introducing new ideas to the market. Change and change management should be planned. There should be wide consultation with both managers and clientele on the change proposed. In addition, change should be looked at from the long-term benefits rather than the short term wins. Buy custom Future Directions essay

Aspirations

For as long as I can recall I had always been afraid of aspiring for more than I had the ability to attain. This summer I met my future wife, I Just didnt know it yet. Although that Is another story that was written on its own, but once we were in love and both accepted each other, we came to find that others did not agree with our decision. We thought our bond could overcome anything Including their reproach, but, sooner than later, it began to come between us. Soon my life became a struggle to keep our love a secret from society.We didnt want different treatment, because we were both till the same people we met and the same girls everyone else knew. I was afraid of losing her to the world. I began to consider my options. Let my love go and let society separate us or follow my Intuition and Just live my life the best way I knew how, I chose to live and love even though It was hard from the start. I began to love my girlfriend fearlessly. I began to fight for us and overcame my fear of the unknown and the contempt others may harbor towards us. Even though we had challenges to overcome and people to confront we both held fast to the opportunities that lay ahead.The glares and sly whispers from others only provided a reason to prove them wrong thus I grew more determined to be happy no matter what the circumstance. She gave me the confidence to not only pursue my goals but actually fulfill my potential academically and set ideals for my life. She allowed me to be whoever I wanted to be, without letting go of how I got there. She was the kind that let me embrace those internal contradictions that made up an entire oxymoron, complex and complete human being.

Research Paper on Staph Infections Essay Example | Topics and Well Written Essays - 1500 words

Research Paper on Staph Infections - Essay Example two major species of Staphylococcus are Staphylococcus aureus and Staphylococcus epidermis, the difference is distinguished between the fermentation of mannitol salt agar. Staphylococcus aureus will ferment mannitol and produces acid and Staphylococcus epidermidis does not. Sometimes, Staphylococcus may cause infection the most common being skin infections. Mostly these infections are not major and can be treated easily without using antibiotics. Such minor infections of Staphylococcus are skin infections, bone infections, and pneumonia. Occasionally, Staphylococcus bacteria can also cause serious infections such as severe life-threatening bloodstream infections. These diseases are spread by having direct contact with the infected individual. Although some skin infections may be infected by indirect contact by touching inanimate objects. It is important on how Staphylococcus is spread because a person is liable to pick the infection up from almost anywhere. According to the Center of Disease Control, most serious staphylococcus infections were treated with a certain type of antibiotic related to penicillin. Although, over the years, the treatment methods for these infections have become difficult because of antibiotic resistance. As reported, by the Center of Disease Control, "antibiotic resistance can cause significant danger and suffering for children and adults who have common infections, that may have once been able to be treated easily with antibiotics. The use of antibiotics encourages the development of antibiotic-resistant bacteria. Bacteria that become resistant to antibiotics occurs when bacteria mutate causing a reduced or even maybe eliminating the effectiveness of drugs, or any other chemical designed to prevent disease. These bacteria learn to survive and therefore, continue to multiply causing more harm to their host body. The CDC reported that people should only use antibiotics to treat bacterial infections, not such things as the flu or cold

Project management - Answering the case study Question Essay

Project management - Answering the case study Question - Essay Example The cost of each Windows 2000 workstation is $3000, where as that of Windows 2000 server is $12,000. The term labor cost refers to the cost that the employers incur in hiring incremental unit if labor. The labor cost is used for various purposes like judging the various cost levels of different labor classes (Triplett, 1983, p.4). It has been assumed that each one puts in 40 hrs per week, as per the problem. The rest of the data has been collected from the exhibit 7 & 8 of the case study. Number of hours was calculated by dividing the no. of days with 7(since there are 7 days in a week) and multiplying with 40. The critical path method is one of the several management techniques during a project planning. A project generally is made up of a number of individual activities. These activities can be divided into further activities while handling a complex web of activities. The CP model helps us to determine that how long a complex project might take for its successful completion. It also helps to identify the activities that are ‘critical’, which implies that the tasks that are important to be finished on time otherwise the project can be delayed. The tool also helps to determine whether one needs to speed up the project and for doing so which a cost effective way. This can be achieved by feeding in the data of cost of each activity and the cost of speeding up the activity in the critical path method. (Samuel L. Baker, para 1-3). According to Hiemstra (2000), the critical path analysis is logical sequence of the series of activities of a project in such a way that the most efficient route is determined. The tool helps in time management and helps the managers with sufficient information to take decisions regarding the project plan (para. 2). Planning is an important component of every project. Risk factors are always associated with project sing technology. These risks can be classified as schedule overruns, change in the technology and its

GWF Hegel and the Development of Moral Integrity Essay Example for Free

GWF Hegel and the Development of Moral Integrity Essay Moral integrity is the core and purpose of Hegel’s moral writing. The point is to reconnect mankind with the nature and purpose of their development, something that Bookchin shares. Moral integrity is a process, a process that develops only through institutions, and hence, is perfectly a part of this paper: ethical integrity is a social integrity, both created by and mediated by institutions (Horowitz, 1966, 8). For Hegel, these institutions are three-fold, the family, the civil (economic) society, and the state itself. These three things work together to form to integral personality and mediate it through the various elements of day to day life. While often highly rarified and theoretical, it seems that Hegel, in reality, is the most practical of all the writers we have examined. The moral personality as an integral unit is mediated through, first, the family. Initially the moral personality is seen as the opposite of integral: completely and absolutely free to adopt any end whatsoever. This is not a good things, but is the very source of capriciousness and arbitrariness. The entire point of building the morally integral person is to provide this otherwise empty will with purpose and content. The first institution to do this is the biological family. In this first and vital institution, the human person is shaped to love and to see oneself in the other. Mutual aid is a fact in the family, and such mutual aid seeks no profit, but exists in and of itself, helping and assisting for the sake of loving (Horowitz, 1966, 12). But this institution, as significant as it is, is not self-sufficient. In order to function and survive, it needs to be a part of the broader society and its productive capacities, hence, it passes over into what Hegel calls â€Å"civil society. † This second institution is similar to Locke’s principle of productive property. This is the realm of free action, of the drive to manifest one’s personality in work. Here, it is morally legitimate and useful for a person to seek gain and profit. The family was the arena for love and self-sacrifice, civil society is the arena for its opposite. But, just as the family is not self sufficient, neither is the market. The market leads to oligarchy ane the domination of capital. If unchecked, as Bookchin reminds us, the market will take on a life of its own, and all things will be valued on the basis of their monetary value. Hence, the economic life of the people will finally resolve itself into the state, a far more complex manifestation of the family, headed by the king, a patriarch (Yack, 1980, 710-712). The state manifests the universal mind of the people. Locke and Proudhon hold that the true nature of the natural law has its repository in the people: here, it is the people coming together in the state, the state as the ultimate integral individual. So while all three of the above writers saw the state as a problem, Hegel views it as the solution. If natural law and moral integrity are a single concept with basically a single content, then the central state becomes all important as the physical manifestation of this. What is significant is that all four of these writers got to their conclusions in the very same way, through the application of natural law in the construction of morally integral beings. 5. Conclusion All four of these writers used natural law. All four denounced the world of market capitalism that is not restrained by natural law. All four sought to define the integral individual. Locke sought to define this in the property owner, virtuous in the respect that he would not judge in his own case, but he will be a part of a limited state that would objectively apply civil law to criminal cases. Proudhon rejected the state, and defined the integral person as a producer, a part of a guild or organization based around economic function, operating in a free arena where goods and services are exchanged via contract. The morally integral person, then, functioned as an honest broker, one who maintains his promises and promotes the good of all in so doing. For Book chin, the morally integral person was a real citizen: the balance between market goods, the natural world, political rights and communal responsibility. The morally integral person limits his needs to what is good for the community and what preserves the natural beauty around him. Lastly, Hegel sees the morally integral person as a developmental entity: someone who has all his natural attributes, the lover and the fighter, synthesized in the state and the national culture. Bibliography: Bookchin, Murray (1993) â€Å"What is Social Ecology? † in Environmental Philosophy: From Animal Rights to Radical Ecology. ME Zimmerman, ed.Prentice Hall Forde, Steven. (2001) â€Å"Natural Law, Theology and Morality in Locke. † The American Journal of Political Science 45, 396-409 George, William (1922). â€Å"Proudhon and Economic Federalism. † The Journal of Political Economy. 30, 531-542 Horowitz, Irving. (1966) â€Å"The Hegelian Concept of Political Freedom. † The Journal of Politics. 28, 3-28 Proudhon, Pierre (1977) The Principle of Federation. The University of Toronto Press. Seliger, M. (1963) â€Å"Locke’s Natural Law and the Foundation of Politics. † The Journal of the History of Ideas. 24, 337-354 Yack, Bernard (1980) â€Å"The Rationality of Hegel’s Concept of Monarchy† APSR 74, 709-720

To Kill A Mockingbird - Knowledge and Courage :: Free Essay Writer

To Kill A Mockingbird - Knowledge and Courage To Kill a Mockingbird is not a story about birds, or animal abuse. This novel is a book of knowledge and courage which both teaches and fixes people's view of life. Even though the title is "To Kill a Mockingbird," it is suitable to entitle it as to kill our stubborn misconceptions. This novel is full of courage shown by Harper Lee. During her lifetime, there was a huge concept of racism going on in America. However, Harper Lee wrote To Kill a Mockingbird, which is about racism in the society, to go against racism that is overwhelmingly real. To present her message her through her book to the society was a very dangerous action. However, this book touched people's deepest heart, and people's conscience and awakened them to the painful reality. Therefore, this novel is one of the finest classic American novels and is universally acclaimed, because of three reasons. To Kill a Mockingbird educates the whole world about racism around the world, and the themes that teach knowl edge about life. Harper Lee expresses the merciless global racism through her book. Not only are the colored people criticized from the whites but also the Radleys are part of the white society that was discriminated. The Radleys lived differently from the rest of the Maycomb people. However, just by living in a different style, the people believed that they were different human beings. Even Jeremy described Boo Radley as "[he] [is] about six-and-a- half feet tall, judging form his tracks; he dined on raw squirrels and any cats he could catch, that is why his hands were bloodstained."(P13) This is rather a description suitable for monsters than a human being. Just by a different life style, people create weird concepts about Radley. Also, racism in Maycomb is very serious, they have different churches and different picnic areas. They consider "nigger-lover" as one of the abusive language, however, "nigger-lover" is used by "ignorant, trashy people"(p108) when they believe somebody's favor ing Negroes over and above themselves."(P108) People who are jealous of people who love black people more than white people use this "ugly term to label somebody."(P108) Racism comes from different lifestyle, or different appearance.