Unethical practices and behavior in accounting Essay

Unethical practices and behavior in accounting - Essay Example Unethical practices and behavior in accounting Diversified forces, from professions’ external environments, regulate professional practices. In this paper, analyze Beth’s article, ‘Eight years after fact is SOX working? A look at the Brook corporation’, with the aim of identifying situations that may lead to unethical practices and behavior and review effects of Sarbanes-Oxley Act on financial statements. Situations that might lead to unethical practices and behavior in accounting People’s practices and behavior are largely influenced by their environments that can either encourage good practices and behavior or can allow for, and even promote immoral acts among accountants. Opportunities are one of the set of situations that might lead to unethical practices and behavior. Ethics are moral rules and therefore restrain people into conformance to expected practices. It relies on both the level at which such people can be influenced or coerced to acculturate such standards and the effectiveness in p reventing possibilities of unethical practices. Availability of opportunities for unethical practice however challenges these factors because of the involved social aspects of ethics. An individual, based on the possible gain from a practice, may for example choose to utilize an opportunity into unethical practice or behavior for such gains. Opportunities also offer temptation into unethical practices and behavior and may influence an individual to behave unethically against an individual’s intentions (Beth, 2010). Bad ethical examples set by others forms another situation that is likely to lead to unethical practice or behavior in the accounting profession and is majorly influenced by the role and impacts of leadership concepts. ... Environment plays a significant role in influencing a person’s behavior and an environment where unethical practices exist will influence a person into such practices. This influence is particularly effective when senior people in an organization do the undesirable behaviors and practices. While junior employees may not have the authority to stop the practices, frustrations that their seniors are benefiting at their expense are likely to influence them into unethical practices. Bad example set by senior people in an organization also spread to lower levels of the organization’s structure because such leaders lose their moral power and the conscience to condemn unethical practices. Persistent misrepresentation of financial information by an organization’s chief accountant for example sets a bad example to junior accounts officers who may emulate their senior’s behavior (Beth, 2010). Lack of incentives is another situation that may lead to unethical practice s and behavior in accounting. This applies from two perspectives, lack of incentives to facilitate ethical practice, and lack of general employee incentives towards utility and commitment to a workplace. There are avenues to acculturating ethics among people such as training them on the need for ethical practice, creating awareness on possible consequences of unethical practice, and establishing a culture that values ethics. Lack of these factors in an organization may facilitate unethical acts because people will lack knowledge on significance of ethics. General work incentives such as rewards and remunerations, trainings and other offers that promote employee utility at the workplace are also significant to

Toward a Personology of the Consumer by Hans Baumgartner Essay

Toward a Personology of the Consumer by Hans Baumgartner - Essay Example The main objective of the study undertaken by Hans Baumgartner is to be able to present a certain perspective on the personology of the consumer. It can be considered as the main basis of the study on the personality psychology. In the achievement of such level of knowledge, the main determinants of consumer behavior can be achieved. The study presented can be considered as a library-based description and exploration of the established concept and updates regarding the research on consumer behavior. It can be considered advantageous in the determination and evaluation of the amount of knowledge in the said field. Consequently, the results gathered in the said field can be considered limited, for that matter, the aims of the said study can be essential to serve as a stimulus for further research. Based on the Handbook of Consumer Behavior, as quoted by the author, the limited information on the determination of the consumer behavior is based on the probabilistic models of the choices that are made by consumers, the neo-Pavlovian conditioning and the role of psychophysiology in consumer research. These concepts can be considered as influences on the choices made by the consumers. Although this is the case, the said concepts are not considered to cover the main personality and behavior of the consumers (Baumgartner , 2002). Based on the point of view of the author, the personality of the consumers can be distinctly identified from the choices that they can make regarding the different products in the market. This can be considered probable since different personalities can be stereotypically judged to have different preference and needs. Choices can be at some point considered as a narrow precept in the determination of the consumer behavior.

Who will profit from the Lisbon Treaty in the field of JHA (Justice Essay - 1

Who will profit from the Lisbon Treaty in the field of JHA (Justice and Home Affairs) - Essay Example The parts of the treaties significant to the Treaty of Lisbon will be studies in order to illustrate the importance of change within the European Union. The Lisbon Treaty ratified in 2009 takes into account the changes in society which were non-existent 10 years ago. The Maastricht Treaty has a legal frame work which no longer requires the same liaisons among nations of the EU in the field of Justice and Home Affairs. The European Union was more internally structured and served as a consulting organization. The Treaty of Lisbon changes the structure to work outwards. The documents, which will be used as reference are the Council of European Communities (1953), the European Union of (1992) and the Treaty of Lisbon (2009). The benefits of the Treaty of Lisbon will be propagated through the whole treaty. The infrastructure of the EU will be modified: the voting system will be changed and the pillar system will be changed. Specifically affecting Justice and Home Affairs will be the creation of several new working structures. The Council of European Communities was ratified in 1953. The European court was established. The European Council which was not yet under the tutelage of the EEC (EU) established the treaty of Convention for the Protection of Human Rights and Fundamental Freedoms. This convention which is still being used today was made an official charter of the European Union with the Treaty of Lisbon. Ireland which has the right of vote in any changes in the EU administration confirmed that they still have the right to decide the Fundamental Freedoms of their population such as the right of abortion and homosexuality. National Constitutions take precedent over the EU. This point will be elaborated when national identity versus European identity is discussed as a Home Affair. In 1953, the European Community was established for economic purposes in the coal and steel industry and the atomic energy community among 6

Islam Essay Example | Topics and Well Written Essays - 500 words

Islam - Essay Example The spiritual benefits associated with prayer in Islam are heavily conspicuous to be ignored, since they play a major role in alleviating a person’s obnoxious worries and moroseness. On the other hand, prayer in Islam also has immense physical benefits that are a great means of reducing the chances of many serious diseases. It is because a person does not have to stand or sit still at one place during the process of praying, rather all the Muslims are required to adopt various positions during the prayer. The most important part of the Islamic prayer is the prostration, when a Muslim has to bow down in front of God. It is a scientifically approved fact that when one adopts this position not once but many times a day, extra blood flows down to the brain and this blood flow is of immense importance. This greatly reduces the risk of many diseases like chilblain and also helps in effective drainage of sinuses (Naik). An interesting fact associated with the prayer in Islam is that the vertebral column adopts various postures like standing erect and bending as in prostration, due to which there are reduced chances of grave vertebral diseases. Islamic prayer hugely differs from the Christian prayer in many ways.

Identity theft Essay Example | Topics and Well Written Essays - 750 words

Identity theft - Essay Example Identity theft has become an increasing problem globally in recent years, causing millions of people undue emotional and financial trauma, while costing society a great deal of money. The heartache caused has limited access to critical services and credit availability for millions of honest and hardworking citizens globally, but particularly in the United States. It is a serious issues that must be tackled. The aim of the short paper is to introduce the seriousness of this problem and to present possibly research questions that should be explored to better introduce society to various methods to limit the risk of becoming a victim of identity theft. Problem Statement The problem is that identity theft is destroying the financial security and freedom of countless individuals world wide. As honest, hardworking people have their identities stolen, they are subject to a loss of credit, difficulty in terms of employment, and encounters problems of various sorts with law authorities. Such victims must prove that their identity was stolen, often causing a great deal of anguish in the process. Local and national governments are currently taking measures to prevent identity theft, but the problem seems to be growing. There are five major types of identity theft being practiced today: 1) Criminal identity theft, 2) Financial identity theft, 3) Identity cloning, 4) Medical identity theft, and 5) Child identity theft. This proposed research study will examine each of these areas to help the reader understand the warning signs and avoid becoming a victim of such types of identity theft. In short, identity cloning involves one person taking on (stealing) the identity of another for the express purpose of hiding their own identity for one reason or the other. This is a bit different than other forms of identity theft, as financial information is not typically involved, causing the stolen identity to often go undetected for a long time (Anderson, Durbin, & Salinger, 2008, p. 1 71) . Criminal identity theft involves one person committing a criminal act, getting arrested, and then telling law enforcement officials that they are a different person (Harrison, 2007, p. 84). Conversely, synthetic identity theft refers to identities that are almost entirely made up. Most commonly this occurs by using a real social security number, but a different name or date of birth to make it more difficult to track (Ciechanowicz, 2010, p. 41). Medical identity theft involves one person seeking out medical care, not in their name, but in the name of another person. There are many reason why an individual might perpetrate this type of crime, including a lack of insurance on the part of the person (Agrawal & Budetti, 2012, p. 459). Finally, child identity theft involves just what its name implies. The criminal here commonly steals the social security number of a child, and then opens line of credit and commits other unlawful behavior using the stolen identity. This crime is par ticularly difficult to detect because children typically do not realize their identity has been stolen until well into adulthood (Dwan, 2004, p. 16). Relevance and Significance As demonstrated to this point, identity theft is a serious issue that must be tackled. It affects nearly everyone in society, either directly or indirectly. Even if a person is not a victim themselves, they pay the price in other ways. An individual who has fallen victim to any of the major types of

Pharmaceutical Chemistry Essay Example | Topics and Well Written Essays - 7500 words

Pharmaceutical Chemistry - Essay Example A colored compound having a chromophore is known as chromogen. 2. Give an example of an auxochrome and explain how it influences the absorption spectra of the molecule. If we change the pH of the solution how will that influence the spectrum, explain for full credit. In a molecule of nitrobenzene, –NO2 or nitro group is the chromophore. Nitrobenzene absorbs at 400nm and is pale yellow in color. When nitrobenzene is conjugated with the amine group, it froms nitro aniline. The amine group is the auxochrome. Nitroaniline absorbs light at 450nm and is a yellow compound. The longer resonance system decreases the energy gap between the ground state and excited state transition, thus producing visible color. This displacement to longer wavelength is known as bathochromic shift. The auxochrome (ie. amine group), is basic; it will gain a proton and will have a positive charge (electron withdrawing). That positive charge may activate the chromophore for a facile nucleophilic addition of hydroxide (or water) thus converting one pi orbital to a sigma orbital (loss of conguation and less stable pi system/more energy in that pi system) or the electron withdrawing effect pulls electrons away from sparsely populated pi-star orbitals (increases their ener gy) so the energy gap between pi and pi-star orbitals is larger. Larger energy, means larger frequency, means shorter wavelength (red shift or shorter wavelength). At alkaline pH, the absorbing system may be intact and will show red shift, but in acidic solution the amino - H2N group is replaced by - +NH3, which is considerably less efficient as an auxochrome. Thus in acidic solutions, a hypo chromic effect occurs resulting into a blue shift and the solution would appear light in color. 1. Verify the UV/VIS spectrophotometer is in the spectral wavelength range of the analytical method for

Identity theft Essay Example | Topics and Well Written Essays - 750 words

Identity theft - Essay Example Identity theft has become an increasing problem globally in recent years, causing millions of people undue emotional and financial trauma, while costing society a great deal of money. The heartache caused has limited access to critical services and credit availability for millions of honest and hardworking citizens globally, but particularly in the United States. It is a serious issues that must be tackled. The aim of the short paper is to introduce the seriousness of this problem and to present possibly research questions that should be explored to better introduce society to various methods to limit the risk of becoming a victim of identity theft. Problem Statement The problem is that identity theft is destroying the financial security and freedom of countless individuals world wide. As honest, hardworking people have their identities stolen, they are subject to a loss of credit, difficulty in terms of employment, and encounters problems of various sorts with law authorities. Such victims must prove that their identity was stolen, often causing a great deal of anguish in the process. Local and national governments are currently taking measures to prevent identity theft, but the problem seems to be growing. There are five major types of identity theft being practiced today: 1) Criminal identity theft, 2) Financial identity theft, 3) Identity cloning, 4) Medical identity theft, and 5) Child identity theft. This proposed research study will examine each of these areas to help the reader understand the warning signs and avoid becoming a victim of such types of identity theft. In short, identity cloning involves one person taking on (stealing) the identity of another for the express purpose of hiding their own identity for one reason or the other. This is a bit different than other forms of identity theft, as financial information is not typically involved, causing the stolen identity to often go undetected for a long time (Anderson, Durbin, & Salinger, 2008, p. 1 71) . Criminal identity theft involves one person committing a criminal act, getting arrested, and then telling law enforcement officials that they are a different person (Harrison, 2007, p. 84). Conversely, synthetic identity theft refers to identities that are almost entirely made up. Most commonly this occurs by using a real social security number, but a different name or date of birth to make it more difficult to track (Ciechanowicz, 2010, p. 41). Medical identity theft involves one person seeking out medical care, not in their name, but in the name of another person. There are many reason why an individual might perpetrate this type of crime, including a lack of insurance on the part of the person (Agrawal & Budetti, 2012, p. 459). Finally, child identity theft involves just what its name implies. The criminal here commonly steals the social security number of a child, and then opens line of credit and commits other unlawful behavior using the stolen identity. This crime is par ticularly difficult to detect because children typically do not realize their identity has been stolen until well into adulthood (Dwan, 2004, p. 16). Relevance and Significance As demonstrated to this point, identity theft is a serious issue that must be tackled. It affects nearly everyone in society, either directly or indirectly. Even if a person is not a victim themselves, they pay the price in other ways. An individual who has fallen victim to any of the major types of