Nature A Reflection Of Human Life - 1094 Words

Nature — A Reflection of Human Life: Small Peasant Economy vs. Industrial Capitalism in The Bee-pasture and Covers the Ground The leading American artist Andy Warhol once said, â€Å"I think having land and not ruining it is the most beautiful art that anybody could ever want to own.† In The Bee-pastures and Covers The Ground, the conservationist John Muir and the environmental activist Gary Snyder both value nature as a reflection of human life. By depicting the original beauty and negative change of nature, the authors praise the diligent lifestyle of peasants, criticize the environmental and economic damage that industrial Capitalism causes and wish to promote the idea of humanitarianism. The original beauty of nature is a reflection of the peasants’ diligent working style in both texts. The â€Å"wild bees† and the â€Å"restless, wild agriculture†(28) represent the earnest labor life of peasants in the mid-19th century. Furthermore, Muir describes the hum of bees as â€Å"monotonous, ye t forever fresh and sweet as every-day sunshine.†(26) The depiction combines vision, smell and the audible senses, which present a repetitive yet hardworking and pleasant lifestyle of peasants and suggest a harmony relationship between man and nature. Similarly, in Covers The Ground, Gary Snyder praises the accomplishment of peasants by referring to Muir’s lines. He recalls that California’s land was â€Å"one sweet bee-garden†(30) and â€Å"one smooth bed of honey-bloom†(31) at the beginning and end of the poem.Show MoreRelatedWilliam Wordsworth Poetry Analysis968 Words   |  4 Pages Individual Powers: Reflection, Imagination, and Feeling gives the poet, William Wordsworth, a chance to reflect upon his life. He writes this renown piece of literature at a time that the world is rapidly changing and shifting. Wordsworth is able to extract himself from hectic society, slow down, and absorb his surroundings while portraying central components of true romantic poetry in his piece. The poem was written toward the end of the 18th century, during the Romantic period. Romanticism emphasizedRead MoreTintern Abbey: Seeing into the Life of Things Essay1301 Words   |  6 Pages Tintern Abbey: Seeing into the Life of Things nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;What does Wordsworth see when he sees into the life of things?; Remember that in the lines leading up to his portrayal of the blessed mood; that gives him sight, Wordsworth has been pointing to the power of human memory and reflection. And the importance of memory and reflection are made plain by the shifting time perspectives in the poem. The poem begins with the speaker on the banksRead MoreSymbolism : Fahrenheit 451 By Ray Bradbury1144 Words   |  5 Pagessymbolism will feature in a short story-Fahrenheit 451 (Fenton). Fahrenheit 451 is a science fiction artistic work of literature that makes use of symbols in the reflection of the humanity journey revived in a dystopian society ruled by the inception of technology. Symbols hailing from nature and technology portray assessment (bleak) of human temperament in satisfying natural desires with constructions by men. The most used symbols include the River, Phoenix and the Mirror conve ying slavishly technologicalRead MoreArthur Schopenhauer’s â€Å"Will and Representation Essay1428 Words   |  6 Pagesto illustrate Schopenhauer’s philosophy of art while highlighting pertinent aspects of his other related theories such as the aesthetic value of nature. I will conclude by using several theories of Schopenhauer’s I have summarized to contrast humanity’s relationship with both art and nature. Schopenhauer felt that suffering is part of human nature. Humans at their very core are driven by will. Will which is at least in part defined by a feeling of insatiable need. This endless need in turn bringsRead MoreReflection Of Socrates And Plato889 Words   |  4 Pagesbelieved in a life that had meaning and value, one that would be understood through a certain process or way of life. Socrates had a famous statement â€Å"Know thy self†, this statement meant for Socrates that we must choose a good life for ourselves through self-reflection and self-awareness. We must understand the knowledge we learn through life and others and reflect on it. He believed we obtained this knowledge through experience and careful reflection. Knowing one’s self is a life mission and toRead MorePlatos Allegory of the Cave and the Condition of Mankind1147 Words   |  5 Pageseffectively highlighted in Plato’s allegory of the cave, which illustrates the great limitations faced by philosophers in discovering the ultimate nature of reality. Nevertheless regarding the theory of knowledge, the parable itself is highly symbolic and asserts that any knowledge gained through perceptual awareness is an illusion and are mere reflections of the highest truths. This allegory can be interpreted in many ways; however in the context of platonic epistemology it flawlessly convey s Plato’sRead MoreThroughout History, Poetry Has Evolved To Fit The Needs1515 Words   |  7 Pageshe details that he believes the mind to be hindered by our own perception. Furthermore, he states that if man were cleansed it would see things as infinite. This is really telling of the way that Blake thinks. Indeed, he sees that everything in life could be infinite if only humanity would just transcend the narrow chinks of his cavern. In truth, much of what defines Blake s opinions as a poet is what he defines as imagination. In The Marriage of Heaven and Hell, Blake describes a conversationRead MoreWhat We Don t Talk About Service1324 Words   |  6 Pagesfundamental texts in the discussion of ethics, Nicomachean Ethics outlines Aristotle’s idea of eudaimonia, as the ultimate goal of a good and successful human life, achieved through habitual practices of moral virtues. Unlike a contemporary understanding of happiness (a type of feeling), happiness to the Greeks was an â€Å"activity of soul† - a reflection of a person’s position in the community and mindfully acting to live in a good way (happiness as an action). In â€Å"What We Don’t Talk About When We Don’tRead MoreBlade Runner and New Brave Worlds Perspectives on Humanity Essay1297 Words   |  6 Pagesexplore the concept of ‘In The Wild’ by focusing on the natural world and its rhythms falling victim to unbridled scientific development. They present a wedge that is divorcing man from his relationship with nature, in an attempt to define what it means to be ‘human’. Both texts depict chilling dystopic futures where the materialistic scientific and economic ways of thinking have been allowed to quash the humanistic religious and philosophic ways of thinking, in the nameRead MoreAn Interpretation Of The Book Of Proverbs : Selfishness And Secularity Reconsidered, By Zoltan S. Schwab1201 Words   |  5 PagesSelfishness and Secularity Reconsidered, as standing in line with canonical interpretation, Zoltà ¡n S. Schwà ¡b takes careful heed to the possibilities of theological reflections of the Book of Proverbs in resonance with its canonical context and the church tradition. As a consequence of his focus on theological, constant self-reflection, he leaves behind the historical quests to find out original settings/meanings, redactional layers, or compositional development of the book. His efforts is attuned

THE LEGAL SYSTEM AND THE COURTS - Free Essay Example

Sample details Pages: 8 Words: 2289 Downloads: 9 Date added: 2017/06/26 Category Law Essay Type Research paper Did you like this example? TOPIC 10 THE LEGAL SYSTEM AND THE COURTS 10.1 THE LABOUR COURT 10.1.1The Director-General 10.1.2Appeals 10.2 THE INDUSTRIAL COURT 10.2.1Employment Disputes 10.2.2Composition of the Industrial Court 10.2.3Reference by the Minister 10.2.4The Jurisdiction of the Industrial Court 10.3 JUDICIAL REVIEW IN THE HIGH COURT TOPIC10 THE LEGAL SYSTEM AND THE COURTS 10.1 THE LABOUR COURT The court is only an arbitrator instead of a court of law which is empowered by the Employment Act 1955. Under this Act, the Labour Department under the Ministry of Human Resources bears the responsibility to make sure that the employers and employees follow the Employment Act 1955. It has the power to investigate and to resolve any dispute arising between the employer and employee (Part XIV and XV of the Employment Act 1955).. Don’t waste time! Our writers will create an original "THE LEGAL SYSTEM AND THE COURTS" essay for you Create order To put it in a nutshell, the department performs its judicial function in resolving disputes between employer-employees such as hearing and resolving the dispute at the departmental level. Such process would be the à ¢Ã¢â€š ¬Ã…“labour courtà ¢Ã¢â€š ¬Ã‚  and its decision would bind the parties involved in the dispute. In situation where the parties are unsatisfied with the award made by the Labour Court, appeals can be made by them to the High Court on condition that questions of law are involved.[1] (section 76). 10.1.1The Director-General The Employment Act 1955 confers the following powers to the Director General: Table 10.1:Powers of the Director-General conferred by the Employment Act 1955 No. Powers of the Director-General conferred by the Employment Act 1955 1. s.69 of the Employment Act 1955,empowers the Director General to inquire and to decide any dispute between an employer and his or her employee on issue of wages or other payment under a contract of service, this Act or the Wages Council Act 1947.[2] 2. s.69(3)provides the power for the Director-General to inquire, to confirm or to set aside any decisions made by the employer on condition that the employee suffers losses from it. Such power can only be used if the employee made a complaint to him.[3] 3. s.69(4)provides that the failure by any party to comply with the decisions made by the Director-General is an offence and would be liable for a fine not exceeding RM10,000 on conviction.[4] 4. s.70 and 71 of the Employment Act 1955talks about the procedure of inquiries that must be followed by the Director-General[5] and the records of inquiries needed to be maintained by him[6]. In situations where several parties made the same complaint, then the Director-General can make a joinder of the complaints in one complaint.[7] 5. Unders.75, the Sessions Court has the power to enforce any orders issued by the Director-General provided that such order has not been complied with. The enforcement of such order can be made on condition that there is no sale of immovable property involved. The Director General may also submit any question of law to the High Court if he thinks that it is important to do so. [8]. 10.1.2Appeals Section 77 provides that if there is any dissatisfaction with the decision or order made by the Director-General, an appeal can be made to the High Court[9] and the appeal rules insection 4 of the Subordinate Court Rules Act 1955 must be followed.[10] If the employer is believed to have absconded to avoid paying the wages, the employee can summon him (section 78).[11] Even in situations where there are no complaints made by any parties,section 79gives the Director-General the power to make inquiries concerning any possible offences under the Act and may summon any person whom he would have reasons to believe that the person could provide information.[12] 10.2 THE INDUSTRIAL COURT The Industrial Court was formed under the Industrial Relations Act 1967 and acts as an arbitrator in resolving trade disputes. Under Section 2A Industrial Relations Act 1967, the Yang di-Pertuan Agong can appoint a Director General and the Director General would have the powers to the general discretion, control and supervision on matters related to industrial relations.[13] The power of the Director-General of the Industrial Relations Department in resolving disputes between the employer and the employee at the departmental level is vested under Part V of the Industrial Relations Act 1967. Either the employer or the trade union can made references to the department. Even in situations where no complaint is being made, the Director General may commence the reference on the ground that he believes that it is necessary for him to intervene to resolve such dispute or otherwise the dispute would remain unresolved. The Director General will make a report to the Minister in situations wher e the dispute cannot be resolved and in turn the Minister will refer the case to the Industrial Court. Part VII of the Industrial Relations Act 1967 provides further provision regarding the Industrial Court. 10.2.1Employment Disputes Cases relating to employment dispute will be refer to the Industrial Court by the Director-General. This issue had been addressed by the Industrial Relations Act 1967 as virtue to section 2[14] à ¢Ã¢â€š ¬Ã…“à ¢Ã¢â€š ¬Ã‚ ¦any dispute between an employer and his workmen which is connected with the employment or non-employment or the terms of employment or the conditions of work of any such workmenà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚  Trade disputes could take place when the trade union had failed to establish a consensus of view and demand with the employer on the behalf of the employee, this could also take place with a line of counter claims from the employer. Such failure of consensus could take place on the ground of difference in opinion between the trade union and the employer, or the employer had went back on his enforcement of an agreement that should had been compelled. As regard to dispute arising from the definition of agreement, it will be considered as a trade dispute thereaf ter the industrial court will come into the picture. 10.2.2Composition of the Industrial Court The minister has the jurisdiction to refer cases to the industrial court provide that the dispute could not be resolved at the departmental level. However, the referring of cases can only take place with alliance of a report of the Director-General as virtue to s.26 of the Industrial Relation Act 1967. The hierarchy of the Industrial Court is chaired by the President or Chairman appointed by the Yang di-Pertuan Agong and also members of the panel as shown in Figure 10.1 . Figure10.1:Constitution of the Industrial Court The chairman can appoint other member which he deems suitable to take over his duties, to be substitutes during his absence or incapacity. In these below situation, the court may still proceed with any trial without being concerned of the non-existence of members, or even the lack of sufficient member, and if the members concerned are obligatory the court can appoint other person to represent these members. 10.2.3Reference by the Minister Section 26(1) provides the discretion of the Minister to refer any dispute to the Court upon the communication of both the trade union and employer whom are the parties to the dispute.[15] Upon such power, the Minister can refer any matter to the matter if he deems it to be ad hoc to do so.[16] If such dispute involved a government departments or statutory bodies, then the Ministerà ¢Ã¢â€š ¬Ã¢â€ž ¢s own motion shall not be enforceable not pertaining that the consent of the Yang di-Pertuan Agong or the state authority was obtained. However in situation whereby the case had been referred to the Industrial Court by the Minister himself, the interception of other courts shall not be allow, as virtue to the following case: Perkara Permohonan oleh Sreedharan (1974), the applicant was terminated by the employer. The Minister had ordered for matter to be investigated and crux out that the matter shall be place before the Industrial Court with reference to Section 16A(9) of the Industrial Relations Act 1967.[17] However, the applicant had submitted an application for certiorari order to the High Court to obtain injunction against the continuation of proceeding of the Industrial Court on his case. However, such application was rejected on the ground that the Minister had the absolute power to refer the said matter to the Industrial court. In a proceeding, the person in the matter can be represented either by he himself or by his trade union.[18] Similarly for the employer, he could be represented by officer or even the employer union. If there is a contingent upon the representation in any proceeding, the President or the Chairman shall have the final say. 10.2.4The Jurisdiction of the Industrial Court Section 29 of the Industrial Relations Act 1967,provides for the jurisdiction of the Industrial Court as shown in Figure 10.2. Figure 10.2:Powers of the Industrial Court The Act itself frees the court from the technicalities experienced by the ordinary courts. This judicial power in turn allows the court to quickly settle the issues between the employer and the employee. There are two cases which demonstrate this judicial power: First, in the case Hotel Jaya Puri Bhd v Kesatuan Kebangsaan Pekerja-pekerja Hotel, Bar dan Restoran dan seorang lagi[19], the question raised here concerned the workers as to whether they were employees to the restaurant or the hotel itself. By justifying that the workers themselves counted as substantive and material to the hotel, the Industrial Court thus held that they were workers to the hotel, in which in the end, compensation was paid by the hotel to the workers for their unwarranted dismissal. In an appeal by the hotel to the High Court, the High Court then reasoned under section 29 that the Industrial Court has their own discretion to such matters. By this reasoning and also demonstrating the inherent powers of the Industrial Court, the hotelà ¢Ã¢â€š ¬Ã¢â€ž ¢s appeal that the Industrial Court was wrong in their application of the law was turned down as the High Court did not want to involve themselves in the matter pertaining to the Industrial Courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s jurisdiction. Even then, such judicial powers do not exempt them from following the rules of natural justice and ensuring that the trial is a fair one, as such, it is still required to make a decision based on the arguments on both sides without a sense of biasness towards one side. This rule is known as Audi arteram partem. The second case to be discussed here is the case of Perkara Permohonan oleh Kesatuan Syarikat Omnibus Sdn Bhd[20]. Here, the rule of Audi arteram partem was challenged by the appellants when they claimed that the Industrial Court was unfair in their decision because their views were not accepted as much as the respondentà ¢Ã¢â€š ¬Ã¢â€ž ¢s. The High Court, in this appeal case, held that the Industrial Court has the power and authority to discard evidences in which they consider to be immaterial or unconnected to the issue at hand and this can happen after the Industrial Court had spent days listening to evidences and arguments on both sides. In the end, the parties involved are expected to concede to their judgments. However, even though it is equipped with such discretion, the Industrial Court may still refer to the High Court on matters pertaining to questions of law. This is provided under section 33A of the Industrial Relations Act 1967 where if the gravity of the award is of the highest priority. As in the two cases above, no party may challenge in any court the judgments of the Industrial Court. 10.3 JUDICIAL REVIEW IN THE HIGH COURT If the power of the Director-General under Part XV of the Employment Act or if the power of the Industrial Court under the Industrial Relations Act are violated, then the proceedings initiated by the Industrial Court can scrutinised in the form of judicial review. An example of this is when the Industrial Court has made a judgment by means of which they have no authority to do so, i.e. acting ultra vires. In such situations, the extreme decision of the Industrial Court can be quashed by means certiorari. The table below shows the situations where the Industrial Court has acted outside their power. No. Situations Giving Rise to Ultra Vires 1. When the majority in the Industrial Court is inadequate as required under s 22(1) or the consent of the parties are not given. 2. When the Industrial Court itself does not have the power in a particular issue. For example, under section 26 of the Industrial Relations Act, the power to refer lies with the minister or matters pertaining to trade union disputes can only be heard by the Industrial Court[21]. 3. When the actions of the parties are too much or they have acted too inadequately in reference to their given powers. An interesting note here is that the matter of the Industrial Court questioning the cases referred to them by the minister has only risen since 1985. Before that, the Industrial Court had heard and made a judgment on every case given to them by the minister. A case which demonstrates this point is ofAsia Motor Sdn Bhd and Cho Mai Sum[22]. Here, a reference made by the minister regarding the applicantà ¢Ã¢â€š ¬Ã¢â€ž ¢s status as an employee was challenged by Asia Motor due to the fact that à ¢Ã¢â€š ¬Ã‹Å"employeeà ¢Ã¢â€š ¬Ã¢â€ž ¢ did not follow the definition set out in the Act. In an explanation, Salleh Abbas who was the Federal Court judge then said that it is not the obligation of the Industrial Court to hear on matters given to them by the minister specifically when it is not within their power to do so. CASES TOPIC 10 Asia Motor Sdn Bhd and Cho Mai Sum [1986] 2 ILR 919 Hotel Jaya Puri Bhd v Kesatuan Kebangsaan Pekerja-pekerja Hotel, Bar dan Restoran dan seorang lagi [1980] 1 MLJ 109 Perkara Permohonan oleh Kesatuan Syarikat Omnibus Sdn Bhd (1977) Perkara Permohonan oleh Sreedharan (1974) [1] Employment Act 1955, S.76 [2] Employment Act 1955, S.69 [3] Ibid, S.69(3) [4] Ibid, S.69(4) [5] Ibid, S.70 [6] Ibid, S.71 [7] Ibid, S.72 [8] Ibid, S.76 [9] Ibid, S.77 [10] Subordinate Court Rules Act 1955 , S.4 [11]Employment Act 1955, S.63 [12]Ibid, S.79 [13] Industrial Relations Act 1967, S.2A [14] Ibid, S.2 [15] Industrial Relations Act 1967, S.26(1) [16] Ibid, S.26(2) [17] Ibid, S.16A(9) [18] Ibid, S.27 [19] [1980] 1 MLJ 109 [20] (1977) [21] Ibid, S.26 [22] [1986] 2 ILR 919

Species Profile Of Puerto Rico - 1362 Words

Eleutherodactylus coqui Thomas 1966 (Anura: Leptodactylidae) also known as the Puerto Rican Coqui. Can be found naturally in Puerto Rico up to elevations of 1,200m. They have been introduced to southern Florida, Hawaii, and U.S. Virgin Islands. Their specific biome is the Puerto Rican Tropical Rain forest. Their Birth cycle begins as an eggs mass that may contain 34-75 egg clusters, which can be found rolled or folded into leaves with the aid of male who brooded them and keeps them moist until they hatch in 17 to 26 days. Coquis breeding season can vary throughout the year but mainly accurse during the rainy season, as for their life spam it only ranges 4-6 years. Coquis primary form of communication is through acoustic in E. Their diet†¦show more content†¦The E. coquà ­ is the most dominant frog in Puerto Rico, with a densities around 20,000. Densities can fluctuate depending on the habitat and the season. For the most part, densities is higher during the final parts of t he wet season and tend to decrease during the dry season. The E. coqui can be found in quite a few habitats throughout the Island. To include mountains, mesic broadleaf forests, tree holes, urban areas, rocks or trash, bromeliads, and under trunks. In order to reproduce the E. coqui does not need a bodies of water, they are most often found at altitudes, which in turn provided sufficient moisture. The E. coqui can be found in Puerto Rico any were from maximum of 1,200 m (3,900 ft) down to sea level. Life Cycle E. coqui reproduce in their native range year round, but during wet season is when breeding activity is concentrated. A female E. coqui lay 4-6 clutches of about 28 eggs each and about 16-41 clutches per year. The life cycle for the E. coqui start in a larval form that leads in a froglet within the egg. The next stage make this frog unique as it bypasses the tadpole stage in development, this is called free-living. The E. coqui internal fertilizes and, like other eleutherodactylids, the fertilized eggs never pass through a free-living larval (tadpole) stage. This particular stage is key to the success in the E. coqui survival in different habitats. It allows for the eggs to beShow MoreRelatedScience Investigatory Project3592 Words   |  15 Pagesleaves extract as a substitute medicine in curing open wounds. In this manner, it is cheaper compared to the commercial one. CHAPTER 2 REVIEW OF RELATED LITERATURE Review of Related Literature Moringa Oleifera is the best known of the thirteen species of the genus Moringacae. Moringa was highly valued in the ancient world. The Romans, Greeks and Egyptians extracted edible oil from the seeds and used it for perfume and skin lotion. In 19 the century, plantations of Moringa in the West Indies exportedRead MoreGlobal Climate Change : A Threat Of Aphid Populations Essay8320 Words   |  34 Pagesrapid-fire extinction of species and the prospect of a global nuclear war which can threaten the survival of both plants and animals. There may be other such risks we are unaware off at present. Individually and cumulatively, these dangers designate the presence of a trap being set for human species. However principled and lofty the justifications may have been for the activities that brought forth these dangers, separately and taken together they now imperil our species and many others. We are actuallyRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2 005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesin the Long Twentieth Century Jose C. Moya and Adam McKeown M igration is a basic feature of the human species. Along with mutation and natural selection, it is one of the three basic mechanisms of human evolution. The movement of primates in central Africa gave birth to the first hominids some 5 million years ago. Movement made possible the appearance of every hominid species since then, including our own some 150,000 years ago, and the spread of Homo sapiens from our African cradleRead MoreMonsanto: Better Living Through Genetic Engineering96204 Words   |  385 PagesGlobal environment Firms also need to analyse each of their primary competitors. This analysis should identify their competitors’ current strategies, strategic intent, strategic mission, capabilities, core competencies and competitive response proï ¬ le. This information is useful to the focal ï ¬ rm in formulating an appropriate strategic intent and mission. INTERNAL ENVIRONMENT A N A LY S I S The internal environment is composed of strengths and weaknesses internal to a ï ¬ rm that inï ¬â€šuence its strategic Read MoreLogical Reasoning189930 Words   |  760 Pagesthe United States can afford to expand its space program. Take a side and create a 200- to 300-word argument in defense of your position. Give credit to your sources (that is, use footnotes to say where your information came from). ââ€"   2. Lesley and Rico say they’ve found a deductively valid, simple argument that, when rewritten in standard form, is a mixture of true and false sentences in which the premises are all true. Why is this unusual?62 3. The following passage is an argument. ConstructRead MoreProject Mgmt296381 Words   |  1186 Pagescom/news/ledger/jersey/index.ssf?/base (accessed July 25, 2009). Sagan, Sascha, â€Å"Motorola Hangs Smartphone Future on Android,† PCMag.com (April 20, 2009). The Standish Group, CHAOS Summary 2009, pp. 1–4. Stewart, T. A., â€Å"The Corporate Jungle Spawns a New Species: The Project Manager,† Fortune (September 1996), pp. 14–15. Case A Day in the Life Rachel, the project manager of a large information systems project, arrives at her office early to get caught up with work before her co-workers and projectRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesemotions common to all. Renà © Descartes, often called the founder of modern philosophy, identified six â€Å"simple and primitive passions†Ã¢â‚¬â€wonder, love, hatred, desire, joy, and sadness—and argued that â€Å"all the others are composed of some of these six or are species of them.†12 Although other philosophers like Hume, Hobbes, and Spinoza identified categories of emotions, proof of the existence of a basic set of emotions still waits for contemporary researchers. Psychologists have tried to identify basic emotions

Lessons Learned From The World War II - 1862 Words

After the end of World War II, Europe was in ruins. Between bomb damage, economic downturn, and natural disasters such as droughts and blizzards it seemed nearly impossible to restore Europe to its prior greatness. America facilitated the recovery of Europe with military and financial aid and helped prevent the spread of communism, which is proven to overtake even the strongest countries in times of distress. This aid crushed the Soviet dream of a communist Europe, which set off the Cold War. Over the next 45 years, the United States and the Soviet Union would resemble two angry women, avoiding each other at all costs and exploding into a furious rage at the first sight of the other. Many events contributed to and were derived from the†¦show more content†¦And as if nature itself were conspiring to retard recovery, droughts during the summers of 1946 and 1947 had drastically reduced crops, and the winter of 1946-47 had been a disaster. The utmost blizzard in centuries had co mbined with freezing temperatures to paralyze whole regions of Europe for months. Between 1948 and 1951 Congress authorized approximately $13.4 billion in Marshall Plan aid. Most of it went to Great Britain, France, Italy, and West Germany. The Marshall Plan was met with heavy opposition. Many said the plan would bankrupt the country, but they could not have been more wrong. America experienced a great period of prosperity during the years the European Recovery Program was in action (Maddox). Again, the main question is how is this important to the Cold War? With the acceptance of the Truman Doctrine and the Marshall Plan, America began pushing back the forces of communism emanating from the Soviet Union. For centuries, African-Americans have been dreaming of and fighting for their freedom. After the Civil War, Lincoln abolished slavery, but most African-Americans had nowhere to go, nowhere to work, and no say in the laws that still limited their employment. Throughout the Cold War, Civil Rights activists protested violently as well as nonviolently. Terry Kershawà ¢â‚¬â„¢s article in The Western Journal of Black Studies entitled â€Å"African American national leadership: a model for complementarity† compares three of the most prominent Civil Rights leadersShow MoreRelatedThe Cold War Is A Time Of Political Tension Between The United States And The Soviet Union1154 Words   |  5 PagesCold War is a time of political tension between the United States and the USSR following World War II and lasting decades. It was a clash of ideology- capitalism versus communism- and a fight for dominance, by utilizing every opportunity for expansion (Trueman 1). The results and lessons learned from the Cold War still remain as reminders and helpful guides for the future. With the War on Terror at hand, the United States could use the lessons learned from the Cold War as a guide. The Cold War willRead MoreAir Defense Artillery Units During World War II1328 Words   |  6 PagesIn a world that grows ever more complex, the technologies and innovations that improve lives are saddled to the mechanisms of war and defense. It is within the institutions chartered to protect our interests that the speed of the world weighs most heavy. Steadfast, and always with an eye towards the future, it is important to understand how the branch arrived at its current configuration and in what direction it should move to provide the most effective trajectory for development, advancement, andRead MoreThe War Of World War II1586 Words   |  7 Pageshave had a problem with someone, some might refer to it like a war. War by definition is generally characterized by extreme aggression, destruction, and mortality. However, for forty-four years a war that would scare millions around the world occurred. This war was not all brutality, it was arguments that would change the world forever. This war was known as the Cold War. The end of World War II was just the beginning of this unique war . The former allied forces of the United States and the USSRRead MoreAnalysis of the Fog of War: Eleven Lessons by Robert S. Mcnamara1156 Words   |  5 PagesFog of War Eleven Lessons by Robert S. McNamara was in so much as a great representation of the life of Robert S. McNamara. It showed his life to be dramatic and traumatic in many different ways. The lessons he learned and shared during the documentary movie were truly astounding to me. I personally thought the movie was a tad bit on the boring side, but it was a documentary after all. The Fog of War was a very informative piece of work. During Errol Morris s documentary, The Fog of War, ElevenRead MoreIs It Important For Knowledge?1309 Words   |  6 Pagesmemory and language. The events that have governed the past are carefully analyzed to evaluate their patterns. The purpose of studying the past is to learn from mistakes in order to not repeat them again. This process evokes a gain in knowledge which helps one make decisions regarding the present and the future. However, if knowledge gained from studying history is not applied in the right manner, is it essentially losing value? An example of this scenario leads to the current real life situation ofRead MoreAnalysis Of The Movie The Fog Of War 1472 Words   |  6 PagesIn the Fog of War, Former Secretary of Defense Robert S. McNamara recounted his experiences when serving for both the Kennedy and Johnson administrations. Throughout the film he shared eleven lessons that he learned as a result of the war and politics. The lessons range from empathizing with one s enemy to the fact we cannot change human nature. This essay will discuss some of McNamara’s lessons and how they illustrated institutions, bargaining, cooperation, power and sovereignty. The film startedRead MoreAttack on the Marine Corps Barracks in Beirut1603 Words   |  6 PagesSection I On October 23, 1983, a massive explosion from a 19-ton truck full of explosives attacked military barracks and killed 241 servicemen (including 220 U.S. Marines) in Beirut, Lebanon. The blast was the biggest known non-nuclear explosion since World War II and was the bloodiest day since Iowa Jima, according to Rick Hampson writing in USA Today. The Marines had been sent to Lebanon as peace-keepers, trying to bring some peace to a civil war that was ongoing in Lebanon. Military observersRead MoreThe Cold War : Lessons Learned938 Words   |  4 PagesCold War: Lessons Learned After World War II, continuing tensions between the United States of America and primarily, the Soviet Union caused the Cold War. The Cold War lasted from 1945 to 1991, the Cold War is defined as a bitter, typically non-military conflict between the two superpowers, the Soviet Union and America. The Soviet Union and the United States had contrasting views about most things, including political systems, economic systems and societal values. At the end of the Cold War, theRead MoreLearning Skills : A Unit 5 Lesson 81400 Words   |  6 Pages Semester A Unit 5 Lesson 8 Introduction and Objective With the incredible amount of information at your fingertips, you can learn more about almost any topic. Once you find that information, though, how do you analyze it and apply it to your understanding of concepts and texts? In persuasive texts, it is important to understand the facts and opinions, but if you find other information, how can you apply this to the persuasive text you are studying? Today s lesson objective is: Students willRead MoreTextbook Analysis Essay1101 Words   |  5 PagesTextbook Analysis Dwanna Foster Grand Canyon University EED-465 April 5, 2013 In the subject of social studies there are several ways and strategies in creating your lesson plan and making sure the topic of the matter is getting across to all students. With technology being a popular tool now a days educators have the opportunity to bring social studies more to life that is more interesting to the youth. Collecting and doing different things

Psychology “working alliance” Free Essays

string(232) " loss such as death, separation and the termination of relationship of whichever kind as long as these relationships were vital to the psychological well-being of an individual are all considered similar or the same \(Jacobs et al\." The effectiveness of therapy in counselling is dependent substantially on two factors; namely, the patient’s cooperation, and the expertise of the therapist. Many experts in the field of Psychology have observed the significant contribution of the client to the over-all process. The individual’s perception of the therapist is extremely crucial to the ensuing treatment. We will write a custom essay sample on Psychology â€Å"working alliance† or any similar topic only for you Order Now Without the needed initial positive perception of the therapist on the part of the one seeking treatment, the whole process will not generate a desired momentum that would set the entire scheme in a strategic stance. Of course, the expertise of the therapist is another major factor – actually, the other half – but it’s a given to the whole package of treatment (Borys and Hope, 1989). Since a â€Å"working alliance† has to be established first before the actual treatment is administered, there are important or vital considerations for this â€Å"working alliance† between client and therapist to occur, which can be influenced greatly by the occurrence of transference and counter-transference, and this is in precis, the intentions of this paper. This will be considered as part of the issues and challenges that therapists face as they practice their profession (Corey, 2004, p. 36-112). Discussion The past baggage of the client. From any vantage point, the level of trust by client on his therapist, whether that perception is based on attractiveness, trustworthiness or as someone who knows what he may be dealing with in terms of credentials, are valid, and is the utmost concern of the helping relationship. Trust in the part of the client is necessary for the healing process. However, because the full ramifications of the issue almost always hinge on the perceptions of the client, the problems and hindrances need to be addressed or at least cited for clarity and deliberation at the outset of the relationship (Corey, 2004, p. 36-145). As hinted above, the client may be bringing (emotional) baggage into their mutual involvement which may be due to prior engagements with other professionals in the therapeutic relations, whether positive or negative. Oftentimes, in many cases, these may be liaisons which were unsuccessful, distasteful or even traumatic for a few. The author pointed out that any form of future therapy will be affected due to these previous experiences, and it has to be dealt with right away at the outset (Horvath Luborsky, 1993, p. 4). Defining transference and counter-transference It was a Freudian conception that catapulted â€Å"transference† into a much recognized terminology within the counseling practice. This was first observed when in the practice of psychotherapy, patients or clients developed strong emotionalities such as attachments and even fantasies that were not realistic. In greater sphere today, transference does not happen within psychotherapy but rather a common encounter by many. Closest to the term transference, is an illustration such that a person can be considered a biological time machine, when something is recalled based on certain situations or conversations that trigger the recollection and bring episodes and passions to the current reality. The elements of a person’s past needs in emotionality and psychological areas are transferred into the present. Furthermore, the feelings can be confusing as to the reasons of its appearance and oftentimes powerful enough an influencer of relationships and conduct of one’s affairs. Illustration 1. (Source: Dombeck, 2009) For most people, there is recognition of the presence of a triangle in the figure above; a recognition when in reality, no triangle is actually present. This optical illusion of a triangle exists due to prior exposure to a similar figure. The presence of a triangle is similar to transference experience wherein prior exposure to people and relationships bring many resulting experiences to the present even without much effort or strain (Dombeck, 2009). In therapeutic relationship, the understanding of the presence of transference in all of one’s relationships helps a practitioner to also provide the client insights into complications comprising transference (Corey, 2004). Actively evaluating these possibilities of the practitioner’s transference tendencies can help eliminate or reduce problems that hinder the therapeutic relationship. Hating a therapist or developing an infatuation are strong feelings that can be experienced by a client which are examples of transference. Therefore, it is within the context of the helping profession and it is legitimate for a therapist to search or evaluate together with the client what similar treatments he experienced before had he felt the same emotions. Self-awareness is an important aspect in emotional growth and/or maturity hence awareness of the therapist’s own tendencies is a fundamental ingredient in the practice. This must also be effectively conveyed to and understood by the client (Kitchener, 2000, p 45). Moreover, the occurrence of counter-transference in which the therapist develops attitudes and feelings (transference) towards his client can be real and more often counter productive. Dealing carefully with the issues that the therapist possesses are critical aspects of the profession. Only experts and those who intentionally had established ethical ways of dealing with patients or clients can better handle counter-transferences that occur (Welfel, 2005, p. 320). Bereavement, loss and termination Bereavement is loss of a loved one and any form of loss such as death, separation and the termination of relationship of whichever kind as long as these relationships were vital to the psychological well-being of an individual are all considered similar or the same (Jacobs et al. You read "Psychology â€Å"working alliance†" in category "Papers" , 2000). All these human experiences are common to one’s existence and unavoidable or inevitable in one’s lifetime. When a person experiences grief, he goes through a state of mourning and various upheavals in his emotions and psychological functioning arise. It can range from panic disorder, major depression, anxiety disorder or even PTSD (posttraumatic stress disorders) which may result to drug or alcohol use or the increase of the consumption of toxic and harmful substances (Jacobs et al. , 2000; Jacobs Prigerson, 2000, p. 23). Transference and issues of loss or termination The experience of grieving for loss can be possible also when a client has to terminate his or her therapeutic relationship. Prior experiences of loss such as death or separation like divorce can probably trigger similar emotions when the therapist finally says goodbye and closes the professional relationship with this client. This was true with a friend who had gone through therapy and for the long while attained a semblance of well-being because of the sessions. However, because this was already turning to a progressively successful helping relationship, her therapist slowly accented the possibilities of the need for terminating the therapy. This friend came home and started to experience similar to a panic disorder which she went through when her husband announced that he was divorcing her. Waves of anger and frustration, and mostly grief and loss and emptiness seemed to engulf her, threatening to overwhelm her again. This was a critical episode of her life which might unravel the strengths she had gained in the therapy (Jacobs Prigerson, 2000, p. 23). Therapist’s counter-transference on client’s issues of loss, bereavement or termination As mentioned, awareness of one’s issues must be a matter of choice and constant self-monitoring and evaluation since this can be critical to the client’s optimal functioning or recovery as well as the therapist’s own retention of psychological and physical well-being (Welfel, 2005, p. 235-355). Thus, issues of loss, bereavement or termination that once affected the therapist should also be dealt with and preparations in handling for potential occurrence are a must (Neimeyer, 2000). In my case, it is undeniably true that I have had occasions that a therapeutic relationship turned sour because of counter-transference. In the issue of termination though, another friend-client of mine went through grief counseling because of the death of her child whose demise was untimely in a sense. It was an accident of which she was also a witness. In the course of their helping relationship, this client-friend soon overcame her grief and loss and was restored to the normal day to day conduct of her affairs. Thus, there was time to say goodbye, and this client-friend turned to say goodbye to her therapist. Unbeknownst to her, the therapeutic relationship was already awakening deep issues within her therapist. There developed a counter-transference that though the therapist was trying to avoid and limit had already gone its course. Until the termination came to its final stage, this client-friend never knew of what was happening because her therapist never made her aware of the dilemma. I came to know about it because I knew both the therapist and the client as I was partly instrumental to their meeting. In short, the therapist had developed strong feelings of attachment to the client. She said that when termination came it was as if feelings of rejection came all over again reminiscent of the time when her former husband of several years told her that everything between them was a joke and that he was leaving her for someone else. The separation was sudden and quick and she said she was not allowed time to stall the relationship or even convince her husband to stay. Her loss was devastating and it was an issue for her of trust, denial of friendship and deep seated anger for the plain thought of someone important just leaving her for not enough convincing reasons. It was for this therapist a very irrational step to do to one who was faithful and true. Thus, though the situations were vastly different, there was the friendship that she caught her unawares and her reactions to the termination was something that surprised the therapist. Her issues on leaving and loss were critically revived at this point with her client. Probably, she was not critically aware of where the emotions will be aroused that triggers the counter-transference or that she let her guard down. Whichever, the important thing is that the therapist reassesses her vulnerability and must again provide ways that will enable her to handle her relationships better in the future (Kitchener, 2000; Welfel, 2005). Conclusion 2. The fitness of the therapist By fitness, we mean sufficient, wide-ranging exposure, and right training to the kind of illness/es or disorder/s that he may be dealing. Even with years spent in the academe will not guarantee the development of skills in handling such complex and true-to-life situations or scenarios. At times, the theoretic skills acquired, instead of enabling the new therapist, may deter or hamper the process. This means to say that the therapist must possess more than head-knowledge; he should not allow his schooling to affect him to the extent that it made him conceited with no room for more learning especially when additional knowledge are available in the patient himself. He must also have the sensitivity to employ his gut-feeling to at times, direct the course of the therapy (Davison et al. , 2000). Therapeutic relationships are almost always exhausting, but it will be an undesirable experience for the alliance partners when just one of them becomes disinterested, hence as Luborsky pressed that â€Å"reciprocity† must be established, cultivated or maintained until the relationship is terminated, hopefully because the client is well (Horvath Luborsky, 1993, p. 4). Bibliography 1. Borys, D. S. Pope, K. S. (1989). Dual relationships between therapist and client: A national study of psychologists, psychiatrists, and social workers. Professional Psychology: Research and Practice, 20(5), 283-293. 2. Corey, Gerald (2004). Theory and practice of counseling and psychotherapy. Thomson Learning, USA. 3. Davison, Gerald C. and John M. Neale (2001). Abnormal Psychology. Eighth ed. John Wiley Sons, Inc. 4. Dombeck, Mark (2009). Transference. Accessed June 2, 2009 at http://www. mentalhelp. net/poc/view_doc. php? type=docid=8253 5. Kitchener, K. S. (2000). Foundations of ethical practice, research, and teaching in psychology. Mahwah, NJ: Lawrence Erlbaum Associates. 6. Horvath, Adam O. , Lester Luborsky (1993). Journal of Consulting and Clinical Psychology, Vol. 61, No. 4,561-573 Copyright 1993 by the American Psychological Association, Inc. 0022-006X/93/S3. 00 7. Jacobs S Prigerson H. (2000) . Psychotherapy of traumatic grief: a review of evidence for psychotherapeutic treatments. Death Studies, 24, 479-495. 8. Jacobs, Shelby, Carolyn Mazure, and Holly Prigerson (2000) â€Å"Diagnostic Criteria for Traumatic Grief. † Death Studies 24 185–199. 9. Neimeyer R. (2000). Searching for the meaning of meanings: grief therapy and the process of reconstruction. Death Studies,24:531-558. 10. Welfel, Elizabeth R (2005). Ethics in Counseling and Psychotherapy: Standards, Research, and Emerging Issues: Wadsworth Publishing How to cite Psychology â€Å"working alliance†, Papers

Introduction of Financial Accounting

Question: Discuss about the Introduction of Financial Accounting. Answer: Introduction This study deals with discussion on communication and leadership based on given ethical dilemmas. The case study on Auditing hidden agendas provides an insight of accounting profession in compliance with fundamental principles as mentioned in APES 110 code of ethics (Sexton 2009). The current segment elucidates a scenario whereby member of an audit committee is working for a company and has experienced some volatility as a result financial crisis. In accordance to first principle, it is essential for the auditors to remain straightforward as well honest in maintaining business relationships. As a member of Audit committee for a company, it is necessary to evaluate with the agenda items aligning with impact of financial crisis (Alles, Kogan and Vasarhelyi 2012). It is predicted by the member of audit committee that the company is at default risk in case of debt covenants. In the audit compliance report, it is essential to mention regarding the loan portfolio before passing it to lende rs and this aspect is nowhere mentioned in the agenda items. After approaching the Chair of Audit Committee, the answer given was not convincing as it has been discussed with CEO previously. This study explains the underlying reason behind massaged and misrepresented figures by the company head (Zadek, Evans and Pruzan 2013). Ethical Dilemma- Auditing Hidden Agendas Summary of the case study In this case study, it is mentioned regarding all members of the accounting profession for complying it with APES 110 Code of Ethics especially for professional accountants (Boynton and Johnson 2015). This case study elucidates problem statement where member of the audit committee gets doubt and surprise on not finding the agenda items in relation that affects financial crisis. It is the responsibility of the audit committee to completely review the future loan compliance reports before providing it to lenders. This particular case study takes into consideration the responsibility of audit committee, chair of audit committee and the CEO of a given company. It has been noticed from the case study that agenda items are missing and figures has massages according to one of the member of audit committee (Furnham and Gunter 2015). In response to financial crisis, it has been noted that regulators as well as legislators codifies much of audit committees responsibilities and regulators (Leung, Coram and Cooper 2014). This has been scrutinizing audit committee for working and examining by external management and external auditors. Audit Committees should be more focus on auditor inspection results for translating into proper audit quality. In other words, securities regulators should be looking into an aspect whereby audit committees should make things happen in case of making new agenda for taking into consideration financial crisis. It requires turning dynamic into proper quality improvement results concerning with audit committee agenda (Porter, Simon and Hatherly 2014). Absence of agenda items of the company surprised the audit committee members and seeks assistance from the head of audit committee team For the company, the intrinsic question on disruption as well as risk needs to be discussed by the audit committee for making the audit compliance on loan before the company provides support to lenders (Simnett, Vanstraelen and Chua 2014). Audit Committees of a company as well as Board should deal with large-scale disruption of economic and given financial models. Identification of Problem in the case study It has been found that as per the provided case study, the problems associated with the process of auditing include the violation of the codes and principles of ethics. From detailed study, it has been noted that due to the global financial crisis in the year 2008, every company including the specified one have experienced a certain level of volatility in their economic condition. However, as per the agenda for the first meeting of the particular firm i.e. in the year 2009, there were no agenda items that were related to negative influence of the 2008 global financial crisis on the firm (Knechel, Salterio and Ballou 2013). This action indicates that the particular organization might be at risks and the auditors by not following the codes of ethics have misrepresented the report of the firm. Moreover, the quarterly compliance audit regarding the loan portfolio of the firm that is considered as the part of performance reporting to the lenders was also not included. From this, it can be said that within the particular firm, the loan portfolio was not audited and reviewed and thus, it might resulted into misrepresentation of the report. In addition to this, the CEO of any firm is not responsible for auditing and making any audit report and thus, here in this specified company, the CEO advised the audit committee to sign off on the loan compliance audits. However, this decision might result into massaged figures as misunderstanding between the debt providers and the audit committee could take place. The reason behind this is that the debt providers will assume that the audit committee has already reviewed the loan compliance audits of the firm and vice-versa (Louwers et al. 2013). Therefore, it can be said that there is negligence and lack of responsibility within the firm. Principles of the auditors (APES 110) According to the ICAEW, there are some codes of ethics that are comprised of five fundamental principles and should be followed by an auditor. The reason behind this is that these fundamental principles will help an organization to run systematically, ethically and also successfully. On the basis of detailed study, it can be said that the code of ethics is considered as a statement of principles and the expectations of the governing behavior of the organizations and individuals in the conduct of auditing (internal). The five fundamental principles that an auditor should follow include Integrity, Objectivity, Confidentiality, Professional competence and due care and Professional behavior (Icaew.com. 2016). It has been found that all these principles comply with the principles that are involved in the IFAC Code of Ethics (Ricchiute 2014). Firstly, the principle of integrity compels a compulsion on every professional accountant to remain honest as well as straightforward in the busines s and professional associations. This principle also includes emphasis on truthfulness and fair dealing. Secondly, the principle of objectivity compels a commitment on the professional accountants regarding not to cooperate the judgment regarding business or professional due to any biasness, undue impact of others and conflict of interest. Thirdly, the principle of confidentiality among internal auditors represents the ownership and value of information that they obtain, but do not disclose them without the permission of the accurate authority. Fourthly, the principle of professional competence and due care compels mainly two obligations. These include maintenance of professional knowledge as well as skills at the required level for ensuring the employers or clients have received the knowledgeable professional service (Sharbatoghlie and Sepehri 2014). It also involves the diligent according to the professional and technical standards at the time of giving professional services. Las tly, the principle of professional behavior puts importance on obligation for complying with the pertinent regulations and laws. However, the objective of APES 110 Code of ethics is to serve a general idea regarding the framework and also to help the members (auditors) in accessing the pertinent sections of the particular Code more effectively. It can be said that the overview of this APES 110 Code of Ethics is not considered as the replacement of the Code, rather it is used as a conjunction with the Code of ethics (Cpaaustralia.com.au 2016). The APES 110 Code of ethics are divided into three parts Part A, part B and Part C. Part A is applied to all the members, where as Part B is applied to those members only who are in public practice. Lastly, Part C is applied to those members who are associated with business; however, this part is also considered as relevant for those members in public practice. The Part A illustrates the overarching responsibility for acting in the fundamental codes of principles and public interest. It covers the threats that are related to compliance with the elementary principles and safeguards and along with the conceptual framework. The Part B highlights the process, which have described the conceptual framework in the Part A and the method by which it is implemented among the members. Lastly, the Part C puts emphasis on the process by which both the conceptual framework and Part A have been applied to the members within the business. Importance of auditing hidden agendas The hidden agendas should be audited because this helps the firm as well as the auditors of the firm to determine whether the particular company is running ethically and effectively. The auditing of the hidden agendas help to protect the particular firm from making any financial misstatements and thus, it presents a reliable health of the firm (Whittington and Pany 2015). Moreover, this also helps the firms to provide protection from fraudulent activities. In addition to these, the auditing of the hidden agendas also help the firm to determine its objectives, risk of misstatement can be avoided and cost of capital can be maintained. Principles not followed in the case study The case study mentions that the company has experienced volatility due to the current financial, crisis. However, as per the case study, it can be hereby ascertained that the financial declarations of the mentioned company do not contain any information regarding the impact of the financial crisis. Accordingly, it can be inferred that the company might possibly face risk of defaulting on certain debt agreement (Arens et al. 2013). Furthermore, the financial announcements of the business concern also do not contain the scheduled quarterly compliance reports on the entire loan portfolio of the firm that forms a necessary part of the portfolio financial performance reporting of the firm. Thus, it can be hereby inferred that the company breaches certain principles of auditing. As per the AUASB standards as explicated under ASA 100 Preamble to the AUASB Standards and ASA 101 Preamble to Australian Auditing Standards as well as the Foreword to AUASB Pronouncements declared by the AUASB, f inancial reports of the firm needs to follow a structured format (DeFond and Zhang 2014). This also needs to represent the historical information in an appropriate format counting connected notes, communicating economic resources of a business entity or else obligations at different points of time or else the alterations therein for a particular period as per the financial reporting outline. The financial announcements need to have related notes that normally contain a summary of the significant accounting strategies as well as explanatory evidence. As per the section 110 of the APES code of ethics, maintenance of integrity refers to definite principles where members related to the reports or else other company information need not knowingly be related to materially false information, misleading information, furnish vague information or else omit information that needs to be included (Eilifsenet al. 2013). Again, as per this code of conduct, it is important to furnish the historical financial information related to the company deciphered mainly from the accounting system of the business entity, different economic events that took place in the past or else economic conditions or else circumstances that occurred in the past. Therefore, it can be said that the management of the company violates the principle of professional behavior as mentioned under section 150 of APES Co de of Conduct. As per 150.1APES Code of Conduct, it is important to conform to different relevant regulations as well as directives and avoid any activity or exclusion that particular members know can adversely affect or discredit the overall profession (Elderet al. 2012). Again, as per the ethical code of conduct, it is imperative to furnish special purpose financial statements that need to meet financial information requirements of particular users of the financial information of the business concern. As per section 290.500 Introduction to restrictions on diverse uses as well as distribution, it is important to assess the special purpose financial reports as per the applicable financial statement framework that includes fair presentation of the report (Gayand Simnett2013). Therefore, missing information regarding the impact of the financial crisis in the macro environment of the business in the report violates this principle of special purpose financial reports. The financial statements also do not present the requisite notes that contain explanations of the financial fluctuations, changes in the final accounts, guidance notes in the reports. As per the AAS 10 and the Companies Act, it is important to mention unqualified opinion that is also missing in case of the present company (Gendron and Power 2015). Again, there is a breach of the principle AAS 21 that refers to the act of non-compliance and indicates towards actions of omission as well as commission by the particular business entity that is audited that can be either intentional or else unintentional that are also contrary to the prevailing regulations or else directives. As a member of the audit committee of the business company, it can be inferred that the company has failed to meet the compli ance requirements. In addition to this, the business entity has failed to meet the principles of the AUST (291.113 to 291.118) loans and guarantees. In addition to this, the lack of documentation in the financial reports leads to adverse influences on the financial interests of different related parties including the people in the governance. The company also violates the Principle of Documentation as per section 290.29 of APES that calls for the need of producing evidences of the judgments of different members regarding the threats and the acceptable limits of different threats to the business (Hayeset al. 2014). Audit Compliance on the loan portfolio As per the standard AASB 9 B4.10, there are different contractual provisions that can allow the issuer to pay the debt instruments or else allow the holder to put a specific debt instrument back to the specific issuer before the period of maturity. There are audit compliance of the loan portfolio of the particular business firm mentioned in the present case study as this can help the management of the firm in better management of risk as well as proactive management of the entire portfolio. In addition to this, the audit of the loan portfolio can help the management of the firm in immediate recognition of specific anomalies as well as errors that are not as per the regulatory policies, namely, the limits of approval, schedules, process of refinancing and many others. Furthermore, the audit of the loan portfolio can also assist the process of recognition of loans in different arrears or else improper disbursements for prevention of negative influences on the balance sheet. Explanation on missing agenda items As per the present case study, the audit committee needs to investigate the profile of the corporation as well as the significant risks faced by the business concern that mainly includes the economic conditions in the market. The missing agenda items that can be detected in the present case includes the lack of the expanded disclosure as per SEC of different business activities during the financial crisis. This in turn has affected the financial condition of the firm. The financial announcements of the business concern also do not contain the scheduled quarterly compliance reports on the entire loan portfolio of the firm that forms a necessary part of the portfolio financial performance reporting of the firm. In addition to this, as per the regulations of the PCAOB, the missing agenda items also include lack of proper communication of the principle considerations of different audit matters that can affect the judgment of the auditor. The presentation of the performance audit reports to the lenders also missing that was supposed to be present in the agenda. Importance of reviewing loan compliance audits Compliance audits considers as the comprehensive review dependent upon organization adherence to given regulatory guidelines (William, Glover and Prawitt 2016). This includes independent accounting as well as security and IT consultants for evaluating the strength and thoroughness in accordance with compliance preparations. In other words, auditors are responsible to review the security policies as well as user access controls and risk management procedures within the potential course of compliance audit (Alles, Kogan and Vasarhelyi 2012). It is essential for testing the credit quality by way of sampling loan portfolio by reviewing the parameters. It is necessary for gaining understanding on potential problem loans in the given portfolio for identification purpose. From the given case study, audit committee failed in identifying the actual cause of loan compliance and debt covenants borne by the particular company (Arens, Elder and Beasley 2012). From the case study on auditing of hidden agendas, it can be reviewed that credit administration assessment involves attributes such as loan policies as well as procedures for future analysis purpose (Simnett, Vanstraelen and Chua 2014). It requires getting loan authorities into action by the audit committee before providing loan to the lenders. Loan underwriting as well as credit analysis function are the given areas that needs to be reviewed by the audit committee and solve the case study issue on loan compliance. In other words, loan documentation standards as well as standards help in analyzing audit compliance function as followed by the audit committee (Alles, Kogan and Vasarhelyi 2012). Conclusion and Recommendations At the end of the study, it is concluded that the company mentioned in the case study has no agenda items in relation to impact of financial crisis. This means the company has some massaged figures that need to taken into consideration by the audit committee before providing loan compliance to the lenders. All professional accountants should follow the code of ethics diligently whereby member of audit committee should be straightforward as well as honest in maintaining cordial relationships. Entire assignment takes into loan compliance activities and debt covenants. In other words, importance of auditing hidden agenda is mentioned whereby it can be seen that audit committee should not misinterpret any figures of the company. Audit committee should find the potential causes behind the absence of agenda items as analyzed at the time of meeting. According to APES 110, there should not be any of omission, alteration of financial information of any form. In the case study, there was misre presented figures found by the member of audit committee. As per 150 of APES conduct, principle of professional behavior is violated in the case study that should be avoided because it adversely affect the auditing profession. References Alles, M.G., Kogan, A. and Vasarhelyi, M.A., 2012. Feasibility and economics of continuous assurance. Auditing: A Journal of Practice Theory, 21(1), pp.125-138. Arens, A., Best, P., Shailer, G., Fiedler, B., Elder, R. and Beasley, M., 2013.Auditing, assurance services and ethics in Australia: an integrated approach. Pearson Education Australia. Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall. Boynton, W.C. and Johnson, R.N., 2015. Modern auditing: Assurance services and the integrity of financial reporting. Wiley. Cpaaustralia.com.au. 2016.An overview of APES 110 Code of Ethics. [online] Available at: https://www.cpaaustralia.com.au/professional-resources/ethics/apes/overview [Accessed 29 Dec. 2016]. DeFond, M. and Zhang, J., 2014. A review of archival auditing research. Journal of Accounting and Economics, 58(2), pp.275-326. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Elder, R.J., Beasley, M.S. and Arens, A.A., 2012.Auditing and Assurance services. Pearson Higher Ed. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Gay, G.E. and Simnett, R., 2013. Auditing and assurance services in Australia. Mcgraw-hill. Gendron, Y. and Power, M.K., 2015. Research Forum on Qualitative Research in Auditing. AUDITING: A Journal of Practice Theory, 34(2), pp.1-2. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Icaew.com. 2016.Code of Ethics general application | Regulations standards and guidance | ICAEW | ICAEW. [online] Available at: https://www.icaew.com/en/membership/regulations-standards-and-guidance/ethics/code-of-ethics-a [Accessed 29 Dec. 2016]. Knechel, W.R., Salterio, S.E. and Ballou, B., 2013. Auditing: assurance risk. South-Western College Pub.. Leung, P., Coram, P. and Cooper, B., 2014. Modern auditing assurance services. John Wiley Sons Australia. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013. Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons. Reading, K.F., 2015. Internal auditing: assurance consulting services. Institute of Internal Auditors, Research Foundation. Ricchiute, D.N., 2014. Auditing and assurance services. South Western Educational Publishing. Sexton, T 2009, Auditing hidden agendas, In TheBlack, March,p.63 Sharbatoghlie, A. and Sepehri, M., 2015. An Integrated Continuous Auditing Project Management Model (CAPM). In 4th International Project Management Conference. Simnett, R., Vanstraelen, A. and Chua, W.F., 2014. Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), pp.937-967. Whittington, R. and Pany, K., 2015. Principles of auditing and other assurance services. Irwin/McGraw-Hill. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services: A Systematic Approach. Zadek, S., Evans, R. and Pruzan, P., 2013. Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.

Moral Seduction and Strategic Issue Cycling

Question: Discuss about theMoral Seduction and Strategic Issue Cycling. Answer: Introduction Theory of moral seduction indicates that people can turn out to be morally compromised with time, a process supported by unconscious process of thought. For instance, professionals become confident and consider themselves to be ethical individuals in their life control. Generally such behavior might become the the new normal for individuals, an adjustment to their definition turned out to be ethical (Boweman West, 2013). Such cognitive distortion supports justifying questionable behavior and reconciles that with their individual image as an ethical individual. The objective of the paper is to analyze and explain moral seduction and strategic issue cycling. The Moral Seduction of Accounting Profession Few nations such as US has a standardized regulations set that governs auditing which generates a surrounding within which an auditors independence is impossible virtually. Psychological research regarding the minimal group paradigm has indicated how simple is it to establish a team identity that results in favoring the fellow in group individuals (Boweman West, 2013). Auditors Offering Non-audit Services- Non-audit services were a vital growth area for accounting companies. Certain evidences consulting fees possess biased auditors judgment (Fredrickson Ghere, 2006). Plausible Deniability- In consideration to the biased judgments, evidence indicates that individuals are willing to endorse biased proposal conducted by other people than making their something individually. It was observed that individuals are likely to be cautious regarding getting involved in biased preferences to the time they are asked to make personal proposals at the time they are asked to approve or reject any proposal completed by anyone else (Sorensen et al. 2015). The recent system within which auditors are charged only with gaining access either or not on the customers reports compliance with GAAP tends to exploit tendency to remain aligned with others actions even if such actions presents certain concerns or questions. Commitment Escalation- Another major bias that is important to conflict of interest realm is the peoples tendency in escalating commitment to certain previous action sources. One question that has been asked regularly asked after the failure of Enron is the way Arthur Anderson signed off on the companys accounting techniques. It is deemed that seduction takes place one step over time. For instance, in a particular year an auditor may decline in respect to demand that the client change an accounting practice which exists at the permissibility edge. In the next year, auditors might feel the requirement to justify previous years decision and might ignore when the client pushes just over the permissibility edge (Guo, 2015). Self-perception Inaccuracies- Interest conflict increases for financial incentives and clash of professional obligations. The more the incentives generated for professionals to act against the societal obligations or to their clients the more the anticipated deviations from professionally specified normative behavior might be. Such incentives are intended to lead professionals to enhance their defense of ethical professions rectitude and to avoid changes that might resolve interest conflicts. Accountability Effects- From the literature of accounting anticipates that the types of pressures of accountability acting on professionals in interest conflict situations must exacerbate other than attenuate motivated reasoning within moral seduction (Chiang Chiang, 2016). Pressure of principal accountability at work has justified an individuals professional conducts to opinionated and powerful audiences having properly defined views of both superiors and clients. From the standpoint of moral seduction it can be indicated that an individual does not require being sociopathic to succumb to interest conflicts (Brody et al. 2014). Conclusion The objective of the paper is to analyze and explain moral seduction and strategic issue cycling. From the analysis it was gathered that the recent system within which auditors are charged only with gaining access either or not on the customers reports compliance with GAAP tends to exploit tendency to remain aligned with others actions even if such actions presents certain concerns or questions. It was also observed that Pressure of principal accountability at work has justified an individuals professional conducts to opinionated and powerful audiences having properly defined views of both superiors and clients. From the standpoint of moral seduction it can be indicated that an individual does not require being sociopathic to succumb to interest conflicts. References Boweman, J., West. J., (2013). Ethics in Public Management, 2ed, Routledge: London, p.166. Brody, R., M. Haynes, C., G. White, C. (2014). The impact of audit reforms on objectivity during the performance of non-audit services. Managerial Auditing Journal,29(3), 222-236. Chiang, C., Chiang, C. (2016). Conceptualising the linkage between professional scepticism and auditor independence.Pacific Accounting Review,28(2), 180-200. Fredrickson, H Ghere, K., (2006). Academy of Management Review. Vol. 31, No. 1, 1029. Guo, K. H. (2015). The Institutionalization of Commercialism in the Accounting Profession: An Identity Experimentation Perspective.Auditing: A Journal of Practice and Theory. Sorensen, D. P., Miller, S. E., Cabe, K. L. (2015). Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith.Journal of Business Ethics, 1-17.