Is Disobeying A Higher Power - 1194 Words

For as long as history has been recorded the human species has been subject to authority. There has always been somebody for people to answer to. God, a king, or even an elected official. After an extensive history of obeying a higher power the concept has become part of our species culture.Rebellion is frowned upon by society and compliance is expected. When is it right to break the chain and disobey? According to Socrates it is never right to disobey authority, he says â€Å"Consider the logical consequence. If we leave this place without first persuading the state to let us go, are we or are we not doing an injury, and doing it in a quarter where it is least justifiable? Are we or are we not abiding by our just agreement?† In this situation†¦show more content†¦I agree with Milgram that people feel the urge to obey more than they do to follow their own ideas, but I think it’s a habit that can and should be broken. I hear people say all the time â€Å"I don t have a choice.† They fail to realize that they always have a choice. Even if all the other options appear to be worse alternatives they need to be considered, and when a conclusion is made it needs to be a conscious decision. I think that not considering alternative options is a narrow minded approach that only creates more problems. Ultimately the choice someone makes belongs to the individual. The chain of command perverses responsibility. Milgram expresses his opinion on the matter when he says â€Å"It is easy to ignore responsibility when one is only an intermediate link in a chain of command (p511).† If somebody is just a part of a larger action then they pass the responsibility on to the other people taking part. This becomes a serious problem when everyone passes the responsibility and then nobody is liable. People giving the orders say that they are not the one doing the deed, and the people obeying say they are simply taking orders. I agree, it is very easy to pass responsibility onto somebody else, that doesn t make it right or acceptable though. In the end the responsibility of an action belongs to the one doing it. If people held themselves responsible for their

Personality Assessment of Felix Unger in the Odd Couple

A Personality Assessment of the character Felix Unger in the Movie The Odd Couple Argosy University Abstract This paper analyzes and assesses the personality of the character Felix Unger (played by Jack Lemmon) in the movie, The Odd Couple. The paper starts by offering a synopsis of the movie, which is followed by a description of Mr. Unger, his presenting problem, a mental status examination of him, and a history of Mr. Unger’s background. Next the paper offers a five-axis diagnostic impression of Mr. Unger and rationalization for such diagnoses. The paper develops a case formulation which includes the pathology behind Mr. Unger’s diagnosis and recommendations for treatment. Both the case formulation and recommendations for treatment†¦show more content†¦After our first meeting it became clear that Mr. Unger was resigned to the fact that he needs to make major changes in his life. The fact that he lost his wife and nearly lost his best friend, as well, were clearly weighing heavily on him. Mental Status Examination: Mr. Unger is approximately 55 years-old, is Caucasian-American, and recently separated from his wife with whom he has two school-aged children. He dresses impeccably in pressed suits and polished shoes. He is clean cut and shaven. His hair is cut short and is neatly parted to one side. He has a rigid and stiff posture. He displays rigidity in his thought content which are manifested in preoccupations with cleanliness and his family affairs. He is inflexible in his personality. His wife recently separated from him and called him â€Å"impossible to live with.† During their relationship he displayed a huge need to be in control by doing things such as re-cooking a meal she made because he felt he could do a better job or obsessive cleaning their apartment and complaining when she was messy. While he loved her very much and had a sense that he was annoying her, he is so inflexible in his personality that he was unable to make changes. Mr. Unger’s mood is normally elevated due to his obsessive-compulsive nature. He is generally pre-occupied with his job,Show MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagespollution and ecological degradation. And he tracks underlying trends and factors—such as rapid population growth, rampant consumerism, and global warfare—that have contributed to global climate change. Tucker concludes his rather pessimistic assessment of these key dimensions of the twentieth-century experience with cautionary explorations of key sources of our increased recognition and understanding of these processes and their implications for life on the planet, as well as with an overview

Accounting International Accounting Standards Board

Question: Discuss about theAccountingfor International Accounting Standards Board. Answer: The International Accounting Standards Board (IASB) is a private sector organization that approves and develops the International Financial Reporting Standards, which is well known as IFRSs in short. IASB is an independent body that operates its operations under the oversight of IFRS Foundation. In the year 2001, the IASB was established in order to replace the International Accounting Standards Committee. The total numbers of members of IASB is 16 as per the record of 1 July 2012 (Aasb.gov.au, 2016). The main role of IASB under IFRS Foundation Constitution is to complete the responsibility regarding all the technical matters of the particular foundation. These include firstly, the development of full discretion and to pursue the technical agenda that is subjected to the requirements of consultation along with the public and the Trustees (Collings, 2012). Secondly, the issue and the preparation of the IFRSs rather than the exposure drafts and the Interpretations that follows the due process, which is stipulated in the Constitution. Lastly, the IFRS Interpretations Committee develops the issue and the approval of the Interpretations (Fasb.org, 2016). The Fair Value Measurement project was completed on May 2011 and at that time; the IASB issued IFRS 13 Fair Value Measurement. This is effective from the year 2013 and defines the term fair value, described about a single framework of IFRS for measurement of fair value and the disclosure about the measurements of fair value (Collings, 2012). According to the IASB conceptual framework 10F (a) measurement, draft discussion paper, the discussion of the staffs of the IFRS foundation in a public meeting of IASB has been presented. This particular paper represents the views of the individual member of the IASB. The particular section mainly discusses about the concept that guides the IASB at the time of selection of the measurement according to the revised or new IFRS (Fasb.org, 2016). This is important because the existing Conceptual Framework provides a little numbers of methods of measurement guidance and it indicates the particular method that should be used in order to run the business smoothly. Generally, the IASB proposes three principles of measurement. Firstly, the Principle 1 states that the particular measurement method provides the relevant information and it depends on the method of affecting the position of financial statement, profit and loss statement and the comprehensive income (Iasplus.com, 2016). It also includes the statements that show the changes in the notes and equity to the financial statements. Secondly, Principle 2 states that the cost of the measurement should be justified based on the advantages of reporting the particular information to the potential and existing investors, creditors, and other lenders. Thirdly, the Principle 3 states that the use of total numbers of various measures should be minimized in order to provide information that is relevant (Aasb.gov.au, 2016). It also includes the unnecessary changes should be avoided in the measurement methods and the particular changes should be explained in details. The IASB believes that the relevant method of measurement is depended on the process of fulfillment of the liability of an entity and the other is the process by which the asset is contributed to the cash flows of the future (Iasplus.com, 2016). The financial statements involve amounts and descriptions of the particulars that fit the elements of the statements. Measurement is the process of determination of amount that are presented on the each financial statements face (Collings, 2012). In other words it can be said that measures indicate the disclosed or presented amounts. Mainly three types of measurement methods that include fair value and various current prices, cost, and the measures based on the cash flow (Icaew.com, 2016). The particular discussion paper does not discuss only about the equity instruments measurement but also about the factors that are related to the initial measurement of the fair value that might be applicable to the equity instruments initial measurement. The equity method of the translation of the denominated amount in the foreign currency has also not been discussed in the particular paper, as the IASB believes that the particular issues might be dealt in a form of a project with the aim to repla ce or revise the existing IFRS regarding the particular topics (Icaew.com, 2016). There are various principles to measure these are to achieve the aim and objective of financial reporting, and the IASB proposed to involve a revised Conceptual Framework (Mackenzie et al., 2012). As rightly put forward by Ifrs.org (2016), the IASB follows various principles in the revised conceptual framework for appropriate financial reporting and explain the alliterative characteristics of the important financial information. The issues of measurement in the financial reporting needs to have proper relevance of the information that is given by a definite measurement method (Ifrs.org, 2016). The measurement method relies on the influence it exerts on the financial declaration of the financial position (Aasb.gov.au, 2016). In addition to this, the measurement method also exerts immense influence on the statements of [profit and loss], financial statement for the equity as well the notes to the pecuniary statements. The second principle of measurement can e suitable justified by the advantages of financial reporting that provides information from the data of the financial statements to the potential investors, creditors as well as the debtors (Collings, 2012). In addition to this, the measurement principle of IASB also includes the number of diverse measures that are considered to be minimum necessity in order provide pertinent information; convey information regarding the changes in the procedures of measurement and many more (Ifrs.org, 2016). The principles also help to alleviate the unnecessary modifications in the methods of measurement and explain the necessary modifications instead. The principle of relevance is derived from the concept of faithful representation given in the QC13 of chapter 3 that explains the conceptual framework (Ifrs.org, 2016). The principle essentially refers to the depiction of all the required information that an user can utilize by understanding the particular phenomenon that has been represented by including all the requisite illustrations as well as the descriptions (Mackenzie et al., 2012). However, IASB also needs to select all the suitable and most appropriate measures for avoiding the measurement issues and to depict the correct information in the financial declarations (Collings, 2012). The transactions and dealings are settled in cash and this appears either in the cash or in the short term accounts receivable section of the financial statement (Pwc., 2015). The business entity that involves in only the said economic activity of financial transactions faces certain measurement issues. Therefore, in that case the measurement criteria become significant as the business unit participates in complicated activities. Furthermore, the major proponents of fair value concentrate on the statement of financial position whereas units that prefer cost based measure concentrate on the statement for profit and loss (Ifrs.org, 2016). Therefore, the selection of the measurement on the foundation of either the statement of financial position or the profit and loss statement will not lead to the relevant information and can make way for fallacy (Collings, 2012). The discussion paper therefore analyses the different measurement methods that can be categorized as the cost based measures, fair value and the current market price and the other measures that are dependent on the expected cash flows (Iasplus.com, 2016). The discussion paper also concentrates on the principle that concentrates on avoiding the measurement issues such as the alleviation of the unnecessary information, selection of the measurement methods and modification of the measurement principles in a bid to enhance the relevance of the financial information (Icaew.com, 2016). References Aasb.gov.au, (2016).Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au [Accessed 3 Jan. 2016]. Collings, S. (2012).IFRS for dummies. Chichester: Wiley. Fasb.org, (2016).FASB: Financial Accounting Standards Board. [online] Available at: https://www.fasb.org/ [Accessed 3 Jan. 2016]. Iasplus.com, (2016).IAS Plus. [online] Available at: https://www.iasplus.com/ [Accessed 3 Jan. 2016]. Iasplus.com, (2016).IAS Plus. [online] Available at: https://www.iasplus.com [Accessed 3 Jan. 2016]. Icaew.com, (2016).Welcome to ICAEW.com | ICAEW. [online] Available at: https://www.icaew.com [Accessed 3 Jan. 2016]. Ifrs.org, (2016).Fair Value Measurement. [online] Available at: https://www.ifrs.org/Current-Projects/IASB-Projects/Fair-Value-Measurement/Pages/Fair-Value-Measurement.aspx [Accessed 3 Jan. 2016]. Ifrs.org, (2016).IFRS - Home. [online] Available at: https://www.ifrs.org [Accessed 3 Jan. 2016]. Mackenzie, B., Coetsee, D., Njikizana, T., Chamboko, R. and Colyvas, B. (2012).Wiley IFRS 2012. Hoboken: John Wiley Sons. Pwc., (2015).Manual of accounting ifrs 2015 supplement. [S.l.]: Bloomsbury Professional.

Causes Of White Collar Crime Essay Analysis Essay Example

Causes Of White Collar Crime Essay Analysis Paper Edwin H. Sutherland’s Criminology (1924), retiled Principles of Criminology in 1934, and was to become the most influential textbook in the history of criminology. He is known a man who claims that criminals are not simple minded person but did endorse the latter view, explaining different criminal behaviors through the relative influence of various geographic, economic, political, and sociological factors. â€Å"Sutherland and his successors greatly expanded the scope of crime by shifting the focus to corporations and individuals in the upper socioeconomic classes. A lawyer-sociologist critic of Sutherland’s work, Paul W. Tappan, long ago noted that Sutherland’s definition of crime departed from the legal definition. Tappan charged that this development was a â€Å"seductive movement to revolutionize the concepts of crime and [the] criminal. According to Tappan, Professor Sutherland’s definition of â€Å"white-collar crime† includes â€Å"a boor, a sinner, a moral leper or the devil incarnate but he does not become a criminal through sociological name-calling (â€Å"Criminology†. http://www.routledge-ny.com). Causes Of White Collar Crime Essay Sample Sutherland and Tappan’s Definition of White Collar Crime Sutherland and Tappan’s Definition of White Collar Crime Sutherland and Tappan’s Definition of White Collar Crime We will write a custom essay sample on Causes Of White Collar Crime Essay Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Causes Of White Collar Crime Essay Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Causes Of White Collar Crime Essay Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Furthermore, the great sociologist does a very vulnerable job in describing white collar crime. So the study will dealt with approaches to define white collar crime of the well-known sociologist. The questions need further investigation on how this sociologies reacted up to their knowledge and understanding on the topic of with collar crime. Thus the main issue to this paper is to get the point view with the two personalities to answer the question raise as to; are Sutherland and Tappan’s definitions or approaches to define white collar crime good or not? How are they similar and how are they different? Definition of White Collar Crime â€Å"White-collar crimes are those crimes specifically performed by professional workers. They include certain forms of fraud, insider trading, embezzlement, computer crime and forgery. It is estimated that a great deal of white collar crime is undetected. Such crimes are often contrasted against violent crimes (such as rape or murder) or blue-collar crime (such as vandalism or shoplifting). The term derives from the characteristic white-collar shirts worn by lawyers, bankers and other professionals associated with such crimes (â€Å"White Collar Crime†. http://www.bambooweb.com)†. â€Å"The criminalities encounter feeble opposition and since their practices are often more lucrative than the typical criminal act, they distance their more scrupulous rivals in business and politics and reap an uncommon worldly prosperity. The key to the criminal is not evil impulse, but moral insensibility. The criminal prefers to prey on the anonymous public. He goes beyond this by convincing others to act instead of acting himself, which protects him from liability and being labeled a criminal, and is instead immune to such scrutiny. The criminality practices a protective impersonation of the good. The criminality counterfeits the good citizen. (â€Å"The Encyclopedia of White Collar.† http://www.commondreams.org)†. â€Å"White-collar offenses shall constitute those classes of non-violent illegal activities which principally involve traditional notions of deceit, deception, concealment, manipulation, breach of trust, subterfuge or illegal circumvention.† Under that definition, the illegal purchase of prescriptions and music pirating clearly qualify. The Justice Department has recently promoted the idea that enforcement of federal crimes should be uniform. Nevertheless, it is highly unlikely that federal prosecutors will hand down millions (or any) indictments of seniors, parents, and children for these crimes (Wright, Richard. http://www.routledge-ny.com)† Other Related Literatures The concept of elite crime: the man above is convicted of $250 million in stock fraud, while the man at right †¦ is convicted of stealing a $2,500 car from his employer. Which man will serve significant, hard time in prison? â€Å"Religious fraud,† is the caption, â€Å"Religious fraud often involves raising millions of dollars in the name of pious efforts, only to see the believers’ money end up in the ministers’ bank account, paying for a lavish lifestyle (â€Å"Focus on Corporation†.Oct 20, 2004. http://tania.blythe-systems.com/pipermail/nytr/Week-of-Mon-20041018/007837.hml)†. Sutherland definition or approaches of white collar crime â€Å"White collar crime is the illegal activities of people and organizations whose acknowledged purpose is profit through legitimate business enterprise. White collar crime involves illegal business practices (embezzlement, price-fixing, bribery) with merchandise that is ordinarily seen as a legitimate business product. Normally, telemarketing fraud, and the SEC investigates securities fraud. Trust violations are jointly investigated (â€Å"Intelligence Analysis of White Collar Crime†. http://faculty.ncwc.edu)†. In the late 1930s, criminologist Edwin Sutherland first coined the term â€Å"white collar crime† to describe the criminal activities of the rich and powerful. He defined it as â€Å"a crime committed by a person of respectability and high social status in the course of his occupation.† As Sutherland saw it, the rich were engaged in a conspiracy to use their position for personal gain without regard to the law. Today, it is recognized that persons in all social classes can commit white collar crimes, but the notion of getting away with disregard for the law still exists in the justice system’s tendency to treat these offenses as civil rather than criminal matters.It is the generally accepted wisdom in criminology that although Sutherland’s definition fall short in some ways, the underlying constructs of what he meant — deception and lack of physical force — remain constant, even while forms of the crime evolve. The definition is considered a good 2005 update: â€Å"white collar crimes are defined as illegal or unethical acts that violate fiduciary responsibility or public trust for personal or organizational gain.† The typology includes: (1) crimes against government by public officials; (2) crimes against government by private citizens; (3) crimes against businesses; (4) crimes against investors; (5) crimes against consumers; (6) crimes against employees; and (7) crimes affecting public health. The Green (1990) typology includes: (1) crimes for the benefit of one’s employer; (2) crimes by government officials; (2) crimes by professionals in the course of doing business; and (4) crimes by individuals in the course of their occupation. Other typologies exist, such as the following:  · Corporate crime — Usually occurs when a strongly competitive business environment fosters corporate irregularities (antitrust violations, price-fixing, false advertising)  · Government crime — illegal and socially injurious cooperation between governments and corporate institutions (space shuttle disasters)  · Occupational crime — Usually occurs when employees come across an opportunity to make extra money by bending or breaking the rules (theft, pilfering)  · Professional crime — people or groups of people who systematically set out to look for opportunities to make money illegally (fraud, tax evasion, deceitful claims, phantom operations, false pretenses, forgery) Tappan’s definition or approaches of white collar crime â€Å"The state has a monopoly on behavior usually deemed criminal. It murders, kidnaps, and locks up people. Sovereignty has come to be identified with the unbridled – and exclusive – exercise of violence. The emergence of modern international law has narrowed the field of permissible conduct. A sovereign can no longer commit genocide or ethnic cleansing with impunity, for instance (â€Å"Legalizing Crime†. http://resourceking.net)†. Tappan proposed the legalistic approach, arguing that criminologists should study only persons who actually had been convicted of crimes. This view threatened Sutherland’s emerging research on white-collar criminals, because many corporations that violate the law are never prosecuted. Sutherland (1945) maintained that conviction is important in the study of public agency (or justice system) responses to crime, but it cannot be used in defining the subject matter of criminology, which must explain all forms of law-violating behavior. This behavioral definition of crime still prevails in modern criminology Many acts – such as the waging of aggressive war, the mistreatment of minorities, the suppression of the freedom of association – hitherto sovereign privilege, have thankfully been criminalized. Many politicians, hitherto immune to international prosecution, are no longer so. Consider Yugoslavia’s Milosevic and Chile’s Pinochet. But, the irony is that a similar trend of criminalization – within national legal systems – allows governments to oppress their citizenry to an extent previously unknown. Hitherto civil torts, permissible acts, and common behavior patterns are routinely criminalized by legislators and regulators. Precious few are decriminalized. Certain social problems are not well understood in the broader society, and are only beginning to be delineated in academic scholarship. One such problem is the understanding, characterization, and handling of harmful organized group behavior. â€Å"Developing social structures which try to check individual behavior, and in the process we’ve built massive systems of human organization on the assumption that they are more efficient in helping us control and manage peoples’ actions, make our lives easier, and make sense of the world (â€Å"Lipshitt, Brian†. http://www.dragonflyworks.net)†. We have little realization of how these organizations impact on us or how we impact on them. Take the example of white collar crime. White collar crime can be understood as harmful group behavior which is often handled through regulating the behavior of the group. This takes place in a society which is focused on individual accountability to the law. In order to ameliorate this duality, we have developed systems of language, law and ideology which create individuals out of organizations. This arrangement confounds our attempts to understand and address the problem of corporate criminality. This paper approaches the problem of white collar crime from an institutional perspective in hopes of advancing our understanding of the organization of white collar crime. Differences of Tappan and Sutherland of definition of white collar crime One of the earliest challenges to Sutherland’s study was offered by Paul Tappan (1947). Tappan argued that Sutherland’s theory was flawed because he had categorized as â€Å"crimes† organizational activities which were sanctioned none criminally. As a central hinge point which has defined two distinct schools of inquiry into white collar crime, one legalistic and focused on the type of law violated, the other focuses on the offender. Sutherland’s tradition focuses on the offender. Sutherland addressed Tappan’s concerns in his monograph, arguing that white collar crime was different from crime committed by the poor. Principally in the administrative procedures which are used in dealing with the offenders and that variations in administrative procedures are not significant from the point of view of causation of crime. â€Å"In other words, legalistic traditions assume that, for purposes of establishing the causes of criminal behavior, the only valid definition of â€Å"criminal† is that provided by the state – after the deed, processing and specific attribution of criminal guilt. However, Sutherland argued that the state specifically avoided defining the acts of the powerful as crimes but they were crimes all the same. Sutherland’s theory that criminal behavior was learned in a group setting needed additional refinement. Other personal motivating factors influenced the choices of criminals and led to their acts of crime (Cressy, 1953. http://roxbury.net/images/pdfs/crmch1.pdf)†. The two sociologists, has their own perspective according to their own likes and dislikes. I would rather say that, a person has a freedom to judge and make opinion of their own as long as it fits with the standard of the society. I can not judge to the two sociologist to which of them is right or wrong since both has a very strong asset to invoke what is right for them. I could only say, if the principles they got was accepted by society then nothing wrong with them as well. People can have their own limitation depending on how they got to use it in real situation that they might think it is good for them. References Cressy, 1953. http://roxbury.net/images/pdfs/crmch1.pdf â€Å"Criminolgy†.http://www.routledge-ny.com/ref/criminology/sutherland.html â€Å"Focus on Corporation†.Oct 20, 2004. http://tania.blythe-systems.com/pipermail/nytr/Week-of-Mon-20041018/007837.hml http://roxbury.net/images/pdfs/crmch1.pdf â€Å"Intelligence Analysis of White Collar Crime†. http://faculty.ncwc.edu/toconnor/427/427lect16.htm â€Å"Legalizing Crime†. http://resourceking.net/9/crime.php?zt=White%20Collar%20Crime Lipshitt, Brian. http://www.dragonflyworks.net/briansdir/dissert.html â€Å"The Encyclopedia of White Collar.† http://www.commondreams.org/views04/1020-33.htm â€Å"White Collar Crime†. http://www.bambooweb.com/articles/w/h/White-Collar_Crime.html Wright, Richard. http://www.routledge-ny.com nbsp; nbsp; nbsp; nbsp; nbsp;