Life Transition - 1126 Words

Jane Doe is the strongest person I know. She is my mother. Jane raised my brother and me on her own for most of our teenage years. Jane worked nights as a bartender to support us. When we arrived home from school, Jane was just leaving for work. My brother and I learned great work ethics from her example. Jane was also the strongest person I have ever known in my life. When Jane divorced, she knew that getting remarried was something she had no interest in doing. She just knew that she would take care of herself and her kids on her own no matter what it took. Jane never went to college. She was married right after she graduated from high school and started a family. Jane turned 65 years†¦show more content†¦Jane felt that her job in life was to take care of her children, not have her children take care of her. To Jane it felt like she was losing her independence, which is what most people look forward to while growing up. Jane was at a stage in her life where she was tra nsforming back to being dependent on others to survive. In Erik Erikson’s development stages he assumes that people will encounter a crisis at every stage, which involves a person’s psychological needs conflicting with society needs. In stage eight Erikson focuses on people who are 65 years of age and older, who may be struggling with a conflict over Ego Integrity vs. Despair. Jane was starting to feel dissatisfied with her life and what she had accomplished. What Jane was feeling was typical according to Erikson’s development stages. Some people may feel accomplish about the life they have lived, while others at this stage may be saddened by the things they have not accomplished. Erikson stated that the crisis people went through at each stage needs to be resolved by the ego at the same stage, otherwise development may not proceed correctly (Davis Clifton, 95). Jane’s depression about her life needed to be resolved before she could move on. People encouraged Jane to look at life as though she was starting a new chapter. Jane was going to do just that, start a new chapter in her life. When she moved to Indiana her daughter discussed the option of Jane working with her. JaneShow MoreRelatedRetirement Is An Important Life Transition1741 Words   |  7 Pagesrecognised as being an important life transition (Szinovacz, 1980), associated with a number of adjustments including social roles, income and daily routine adaption’s (Pinquart Schindler, 2007). Although there is no single definition of what retirement is within existing literature (Denton Spencer, 2009), it can arguably be best understood as an subjective journey involving a psychosocial transition rather than a single event of exiting work or an objective life transition (Matour Prout, 2007, KimRead MoreThe Soldier For Life- Transition Assistance Program1371 Words   |  6 PagesIntroduction Anytime one is dealing with a transition in their life, there will always be the unknown. That’s exactly how I felt when retiring from the United States Army. After being with one career for 21 years of my life, that’s all I really knew. I faced many challenges when dealing with â€Å"Life after the Military†. The military has provided a program that helped me deal with my transition from soldier to civilian life. Getting out of the Military after a long period of time leads to so many uncertaintiesRead MoreLife Course Transition Case Study1091 Words   |  5 Pages Life Course Transition Children with ASD develop differently from other children. They must overcome challenges in interacting and communicating with others. These challenges can affect their development, learning and future trajectories of their lives. This diagnosis is particularly difficult on low income families and minority groups as well as for parents with low educational attainment and those living in rural areas who may not have the financial means, suitable knowledge or access to resourcesRead MoreSummary Of A Soldier For Life Transition Assistance Program725 Words   |  3 PagesSoldier for Life Transition Assistance Program Career Counselor As a Career Counselor at Fort Sill, OK, provided direct services to transitioning military personnel and their family members. Conducted automated and manual pre-separation briefings and delivered job assistance training in groups or individual setting. Assisted clients learning resume writing techniques and provided resume reviews and feedbacks. Built connection and rapport with all Service Members during the transition. Worked inRead MoreDemographic Trends Of The Demographic Transition Model846 Words   |  4 PagesThe demographic transition model shows historical population trends of two demographic characteristics such as birth rate and death rate. (Grover, D. 2014). In 1929 a demographic observer named Warren Thompson decided to make a chart that showed transitions in death and birth rates changed in an industrialized society of the last two hundred years. (Montgomery, K. 2015). The demographic model shows if population increased or decreased in all countries due to their economy stability.Read MoreF Time : Family Life Cycle Transition Essay1357 Words   |  6 PagesDiscuss one example of an off-time family life cycle transition. An â€Å"off-time† family life cycle transition is a non-normative event that happens outside the expected life cycle and may cause trauma or a conflict to the family of the child with the disability. These events that happen are known as unexpected transitions which are experienced at an unanticipated or unusual time during the life cycle transition of a family who have a child with disabilities (Turnbull, Turnbull, Erwin, Soodak, Read MoreNew High School Graduation Requirements789 Words   |  4 Pagesactivities, as well as serves as a repository for their career readiness skills and personal accomplishments (Solberg, Phelps, Haakenson, Durham, Timmons, 2012). Finally, the transition phase requires students to take part in activities to help them prepare for moving from their secondary studies to their postsecondary life. Transitioning activities vary but can include college campus tours, speaking with a military recruiter, and/or attending job fairs (Fox, 2014). These th ree phases make up students’Read MoreStructure Properties Of The Polymers1297 Words   |  6 Pagesnitrogen liquid both balls glass transition temperature will be changed and hence will not bounce. PART D: 1. Entanglements: Entanglements of the polymer chain can be defined as the mean paths of the chain. Polymers with longer chains tend to have entanglements. Entanglements of polymer chains determine various important concepts of the polymers. Well entangled linear chains have very tight and long lived contacts, and these contacts once formed can define the life time of the polymer. AmorphousRead MoreSmoke Signals Elements Of Symbols790 Words   |  4 Pagesto represent a cycle of life changing experiences that will ultimately change the character forever on a deeper, spiritual level than what scratches the surface. Going through life, major events that change that person’s sense of direction and demeanor, for better or for worse, can be visualized as an element. Anger, sadness, loss of hope can all be expressed as a natural element, all in a cycle of the characters life, knowing that one day that person will experience life changes and the elementsRead MoreThe Shape Memory Effect And Super Elas ticity2345 Words   |  10 Pageszirconate titane based ceramics. In these ceramics elastic change associated with electric field induced transition is utilized instead of thermally induced phase transformations. Certain Polymers also show shape memory characteristics. However the working fundamental is totally different from those of metal alloys. Here the polymer expands without coming back to the original shape under the glass transition temperature. Once it is brought above this temperature, it returns to its normal state. Polymer alloys

The Ethical Principle Of Confidentiality Essay - 757 Words

Vignette One Remley and Herlihy (2016) defines confidentiality as an ethical concept which refers to the counselor s obligation to respect the client s privacy and in session discussion will be protected from disclosure without their consent (p.108). The receptionist never disclosed what was being discussed in wife A session; however, her inadvertent breach of confidentiality occurred the moment she divulged the fact that wife A is a patient at a mental health facility. An important premise to understanding the ethical principle of confidentiality is base that a counselor respects the client s right to privacy (Remley Herlihy, 2016; Quigley, 2007). Premise one states the counselor honor the rights of clients to decide who knows what information about them and in what circumstances (p.110). On the contrary, if wife A can prove emotional distress due to the receptionist s breach of confidentiality, she may be entitled to a settlement. From this vignette it was evident that wife A was not ready to disclosed to her husband that she was seeing a counselor. Texas Health and Safety Code, chapter 611 states a licensee shall not disclose any communication, record, or identity of a client† (Rule  § 681.45). Although, a novice counselor may believe this was a minor in fracture that the receptionist has caused without a doubt a violation to wife A’s right to privacy. A licensee’s is held legally responsible for a breach of confidentiality cause by even their subordinates namelyShow MoreRelatedPrinciples of Confidentiality, Ethical Theories, and a Presented Case Study on the Z Family and the Practitioners Ethical Decisions1511 Words   |  7 PagesA. Introduction This paper will look at the principles of confidentiality, ethical theories, and a presented case study on the Z family and the practitioners’ ethical decisions. It will provide a better understanding of how moral and ethical situations can be approached by the practitioner, and giving examples and theories that can be put into practice in difficult decisions. B. Ethical Theory The importance of ethical theory plays a large role in nursing practices. It is often difficult to understandRead MoreEthical Principles : Informed Consent, Right Of Withdrawal, Confidentiality, And Protection From Harm2896 Words   |  12 PagesIt is the intention of this essay to evaluate two studies regarding their treatment of the following ethical principles: Informed consent, right of withdrawal, confidentiality, anonymity, and protection from harm. The two articles are: â€Å"Infectious Hepatitis: Evidence for Two Distinctive Clinical, Epidemological, and Immunological Types of Infection† by Saul Krugman, MD, Joan P. Giles, MD, and Jack Hammond, MD (1967) and â€Å"Perspectives on quality of life of people with intellectual disabilities:Read MoreImportance of Ethical Theory in Nursing1322 Words   |  5 PagesIntroduction The concept of ethical nursing and culturally competent care are becoming more and more important in the contemporary nursing practice (Smith Godfrey,2002).Despite their general appreciation in nursing practice, challenges and dilemma often clouds their application in a world which is continually being marked with a culturally diverse and demanding population. In this paper we present a critical review of ethics and cultural competence in professional nursing practice with a clearRead MoreWhen Is It Ok to Break Confidentiality?1232 Words   |  5 PagesWhen is it OK to Break Confidentiality? Confidentiality is central to trust between doctors, medical team and patients. Patients have a right to expect that information about them will be held in confidence. The birth of the Hippocratic Oath in the fourth century started the responsibility of physicians to preserve the privacy and confidentiality of their patients. One of the provisions of the Oath lays the ethical foundation for the physician’s duty of confidentiality even beyond the circumstancesRead MoreThe Ethical Consequences Of Breaching A Patient Confidentiality872 Words   |  4 PagesConfidentiality is one of the main duties of health care providers. They are required to keep information about patient’s health private unless the patient give permission to release his/her health information (De Bord et al, 2013). Dilemmas in patient’s confidentiality may arise when there is disagreement between confidentiality and other ethical principles such as avoiding harm to the patient or others. The aims of this essay is to describe my professional viewpoint on the confidentiality of aRead MoreEthical Framework in Practice1246 Words   |  5 PagesRunning head: APPLYING ETHICAL FRAMEWORK IN PRACTICE Applying Ethical Framework in Practice Jaclyn Hughes Grand Canyon University: NRS-437V August 21, 2011 Applying Ethical Framework in Practice Patient confidentiality is one thing that cannot be breached nor as a patient that you would want to be breached. In this day and age as healthcare professionals it is a very fine line of what breaching confidentiality is. We all want to know that when we are sick and in the hospital, the one thingRead MoreConfidentiality in Group Therapy1370 Words   |  6 Pages| Confidentiality in Group therapy | | ------------------------------------------------- Over the past several decades the advancement of group modalities in the mental health profession, has brought about several potentially challenging ethical and legal scenarios that pertain specifically to confidentiality, privileged communication and privacy in group work. The inherent power of therapeutic groups to bring about personal change for members has seen increasing recognition in recentRead MoreEthical Framework1199 Words   |  5 PagesRunning Head: EITHICAL FRAMEWORK Ethical Framework Grand Canyon University: NRS437V June 14, 2010 Ethical Framework As a professional health care worker, the implication confidentiality breach regarding ethical dilemmas are significant to nurse and patient. The information disclosed can cause problems on a personal and professional level. Breach of confidentiality occurs when the heath care work discloses the patient s medical or personal information without the patient s informed writtenRead MoreEthical Principles in Nursing Essay734 Words   |  3 PagesThere are five principles to ethical nursing. The first principle, nonmaleficence, or do no harm, it is directly tied to a nurses duty to protect the patients safety. This principle dictates that we do not cause injury to our patients. A way that harm can occur to patients is through communication failures. These failures can be intentional or as a result of electronic or human error. Failing to convey accurate information, giving wrong messages, and breaking down of equipment, can cause harmRead MoreNursing Code Of Ethics And Relevant Ethica l Principles1523 Words   |  7 PagesNursing Code of Ethics and Relevant Ethical Principles The International Council of Nurses (ICN) Code of Ethics for Nurses has four principal elements that shape the standards of ethical conduct within the nursing profession. These elements include the people nurses take care of and come into contact with, the practice they take part in, the profession they belong to, and the co-workers they work with (International Council of Nurses, 2012). Within these elements there are three standards nurses

Hamlets Enlightenment free essay sample

The level of consciousness of humanity can best be divided into two components, the enlightened and the unenlightened. Those who are enlightened understand how to cease suffering and therefore end it to find bliss. The unenlightened do not comprehend how to can escape misery and are therefore doomed to frustration. The purpose of life is to go from being unenlightened to enlightenment. Shakespeare’s character Hamlet takes a journey which is a representation of the unenlightened reaching a type of enlightenment. This process which is elaborated on throughout the play of Hamlet shows how the individual can also attain this higher state of awareness and happiness for themselves. Hamlet’s journey parallels the path to enlightenment involving the Four Noble Truths of Buddha; Dukkha (The Nature of Suffering), Samudaya (Suffering’s Origin), Nirodha (Suffering’s Cessation), and Maga (The Way: Ending Suffering). Hamlet is able to grasp a deep understanding of Dukkha. We will write a custom essay sample on Hamlets Enlightenment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Ironically, this first step towards enlightenment is what is causing him pain: How weary, stale, flat, and unprofitable/ Seems to me all the uses of the world!/ Fie on’t, ah fie! ‘Tis an unweeded garden/ That grows to seed. Things rank and gross in nature/ Posses it merely. That it should come to this! (1.2. 133-137) However, his torment is what motivates him to continue to reach to a higher conscious level. Thus Hamlet continues on his journey and to find the source of his distress and how he can alleviate it. Hamlet knows that he is unhappy with the death of his father and hastily marriage between his mother and his uncle. â€Å"†¦Oh, most wicked speed to post/ With such dexterity to incestuous sheets!†(156-157 1.2.). Hamlet further grows in awareness when he makes the discovery that â€Å"The serpent that did sting thy father’s life/ Now wears his crown† (1.5. 38-39). Thus he uncovers all origins of his torment (Samudaya). Hamlet at this point completely understand the origin of his suffering and begins to fight in ord er to make things right. Hamlet then experiments using his ingenuity and wit to incorporate Nirodha. One of his plans involves the presentation of The Mouse Trap resembling the events of his father’s murder in order to get his uncle to confess his sin. â€Å"I’ll have grounds/ More relative than this—the play’s the thing/ Wherein I’ll catch the conscience of the King.† (2.2 57-59) This attempt is then followed by his slaying of Polonius, Rosencrantz and Guildenstern, Laertes, and finally his uncle. Despite his uncle’s attempt to stop him from completing his operation, he escapes from the vessel that was carrying him to his execution so that he could carry out his undertaking to do right. Hamlet attains Maga through death. In Hamlet’s mind, death is the only possible way for him to achieve his goal, to be released from the pain of the world. â€Å"We end the heart-ache and the thousand natural shocks/ That the flesh is heir t o; ‘tis a consummation/ Devoutly to be wished.† (3.1 6-9) Once Hamlet has completed his mission he dies. He has fulfilled his purpose as an individual and has ceased his suffering. â€Å"When we have shuffled off this mortal coil,/ Must give us pause; there’s the respect/ That makes calamity so long a life.†(3.1 12-14) Hamlet’s passage is a representation of the attainment of enlightenment. He is an ordinary being who reaches a higher conscious state and therefore frees himself from his suffering. The path in which any other individual can reach to this pinnacle is clearly presented because Hamlet has taken the journey previously. This is proof that anyone can escape from their misery and reach contentment.

Sabbath Roots the African Connection Essay Example

Sabbath Roots the African Connection Paper Sabbath Roots. By Charles E Bradford. (Barre: Ministerial Association of the General Conference of Seventh-day Adventists, 1990. Pp. 234. Acknowledgements, foreword, introduction, overview, works cited. $14. 95 paper) The purpose of the book â€Å"Sabbath Roots† is to show the tracings that led back to the seventh day being the sacred and holy day of rest in Africa. The book also dwells on the fact that Africa was an initial place of where Sabbath was founded. This book displays about many countries in Africa but emphasizes on Ethiopia. Ethiopia, it was the first  Christian nation and was also a Sabbath keeping nation. It also has the distinction of being the only African nation that never  assimilated to European colonialism. Ethiopia alone withstood the  persistent attempts of the European church’s assault to eliminate the Sabbath from Africa. Today, the numbers of Sabbath-keepers are exploding in Nigeria, Ghana, Kenya, Gabon, and Congo. Even though there was corruption going on around them they still stood their grounds in believing the seventh day was the holy day of worship. The African  connection shows the historical roots of the Sabbath in Africa and it’s  prevalence on the African continent. The book also states that Christian Africans had preserved the  Sabbath for more than 2000 years, long before the existence of Islam. The book discussed the time in Africa when Sabbath observers both Jew and Christian found shelter  in Africa because of the Roman persecution of the Jews and Sabbath keeping  Christians in Europe. The Roman emperor Constantine had succeeded in establishing Sunday  as a legal holiday in the lands and nations controlled by Rome. We will write a custom essay sample on Sabbath Roots the African Connection specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Sabbath Roots the African Connection specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Sabbath Roots the African Connection specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Those rules luckily did not extend to Central Africa. Sabbath Roots also stems as far back as Queen Sheba when she questioned the Sabbath keeping of the empire and wanted to know more about it when she was involved with King Solomon. Sabbath Roots talks about the Curse of Ham on page 69 when Noah was making his living breeding animals and taking care of a vineyard. He drank wine and got so drunk that he lay down in his tent without any clothes on. Noahs son Ham walked into his fathers tent and saw him naked. Then he ent to tell his brothers, Shem and Japheth. Shem and Japheth got some clothing and held it between them and walked backwards into their fathers tent, so that they could cover him up without looking at him. When Noah sobered up, he remembered that Ham had seen him naked. He was so mad that he cursed Hams son, Canaan, and made him and his descendants slaves until the end of time. He blessed Shem and Japheth for their actions, and made it clear to them that Canaan was their slave forever. Cush, Ham’s oldest son represents the African tribes known as Ethiopians. Canaan  normally represents the land of Palestine and Phoenicia, the Old Testament, uses the term for inhabitants of the area in a general sense. These many tribes are in some way related to Canaan, and are called Canaanites. So Ham is the ancestor of all these people from Phoenicia through Palestine and Egypt to Africa. It is an unjustified leap of logic to reassign Noah’s curse away from Canaan to Ham or Cush, his black â€Å"Ethiopian† brother. The notion that Ham himself was black, originated in later rabbinical folklore. It is without Scriptural foundation. Therefore expositors determined that the reputed  curse of Ham  is not on  Ham, but on  Canaan, one of Ham’s sons. Bradford also discusses how they try to make it a racial issue. Bradford does a great job showing how African Christians are heartfelt and hearty in their beliefs. These Christians already struggle in the lands they live in; yet, the Sabbath communities are very united and strong. Sabbath keeping in Africa has a rich history. There is old history and new. The interesting area is that of the Ethiopian Sabbath keepers who were constantly persecuted. From the early church starting with the Ethiopian Eunich whereas today with the many Adventist, Church of God groups, and Sabbath keepers have a heart and desire to keep that day in spite of hardship. Bradford also reveals that there are more Sabbath keepers on the continent of  Africa than on any continent on the globe. There are over 20 million  Sabbath keepers in Africa. Sabbath consciousness is increasing among God  people in Africa and in the African Diaspora. Africa is reaffirming her  covenant relationship to her God according to the prophecy: â€Å"Princes shall  come out of Mizraim (Egypt); Cush (Ethiopia) shall soon stretch out her hands  unto God. (Psalms 68:31). The only conflict with the book is that these Africans were Sabbath keepers had a great deal in common with the Seventh day Adventist religion but they also had a lot in common with the Jews. Also with their being no form of organization with in the barriers of the â€Å"church† or â€Å"religion,† how can we be so sure that it is the same religion as the Seventh Day Adventist church. The Ethiopians were strong believers in Sabbath keeping and also they sanctified the Sabbath has its similarities to the Adventist church. Although the church was raised off of Western European traits that contradicts some services held by the church in Africa. For example, when they have new converts they dance and sing welcoming them into church family through celebration. There may be a slight possibility that the church has lost its sight because of western European characteristics where the church focuses much more on control, organization and discipline, a conservative- style church. Those are also the same churches that are crumbling as time passes. Dr. Bradford reveals that there are more Sabbath keepers on the continent of  Africa than on any continent on the globe. There are over 20 million  Sabbath keepers in Africa. Sabbath consciousness is increasing among God’s people in Africa. This book also challenges the churches to take a different outlook to find a way to break from conservatism and be more welcoming and understanding to others. Aftyn S. Knight Sabbath Roots HI 104-01 November 18, 2011 Oakwood University Dr. Samuel London

buy custom Divorce in the Bible essay

buy custom Divorce in the Bible essay Divorce is a termination of an effectual matrimony between living spouses. In general, the Bible tells that divorce is evil and stands against it. However, it does not mean that every divorce is sinful in its nature. In many places in Holy Scripture, the Lord shows us the legal grounds for divorce. This question is widely discussed in scholarly articles. I have reviewed and examined three different scholarly articles: Women in the Bible by D. Bergant and B.E. Reid, Divorce, Jewish by Elliot N. Dorff and Divorce by David L. Lieber, BenZion Schereschewsky and Moshe Drori. Despite all these articles are based on the Bible, they have common and different features. These articles pay the biggest attention to the divorce in Judaism. The divorce has been permitted. It has not been considered as something good but rather as a necessary evil. In these articles, we can see that a man had all rights to divorce. Moreover, a woman was subordinate to her husband. The main cause of parting was rooted in the insipidity of the marriage. While Women in the Bible discusses this problem more from the historical point of view, Divorce, Jewish and Divorce examine a modern attitude to this question. According to the academic perspectives on a historical issue in the Bible, it is clear that women played a secondary role in everyday life. A wife was dependent on a husband and sisters were subordinate to their brothers. It was a patriarchal society. Sons carried forward the family name and earned for a living. In Judaism, the divorce has been considered as something sad, but still it has been permitted since the days of the Bible. In addition, in New Testament Jesus says about such sins as adultery and lust and has a negative attitude to divorce. n ancient Israel, this process was an established custom. A Hebrew could send his wife out of his house because of his wish. In Mesopotamia, there was no detailed instruction how to divorce. A man had just to write a bill of divorce and give it to his wife. Therefore, in the Bible the divorce was rather oral declaration, witnessed by the writ. The similar way of divorce had Sumerians. A husband needed to pronounce, You are not my wife and give her some money. These three articles tell that a man has had all rights to divorce. Even a court could not dissolve spouse without the husbands act. In the Divorce, Jewish it is said that only a husband could initiate a divorce. While the Divorce tells that, there were two cases when a husband was not allowed to divorce. The first situation was when he expressed false accusations of his wife having premarital sexual intercourse. And the second was if he raped the virgin. On the other hand, there are no such situations in the Bible showing a man who divorces rapidly and willingly. Therefore, from the historical point of view we can see that all the power belonged to a man. Authors of articles gave examples of different historical epochs. Especially the authors of Divorce provide the information about divorce in ancient Israel, then they tell about later attitude to divorce, and they give some information about the 20th century and finally todays situation. Divorce, Jewish provid es data about ancient and modern Israel. In Divorce and Divorce, Jewish the political issue is also considered. But there are some inconsistencies in these two articles. Elliot N. Dorff writes, if the man refuses to authorize a writ of divorce, the court cannot act in his stead. And authors of Divorce give many cases when divorce is completed. For example, it is said that the decision of the court depends on the existing right of a husband or wife to demand a divorce. In addition, a wife can demand a divorce in case of some physical problems of her husband that can hinder their living together. If she has no children and wishes to have them but her husband is infertile, she can divorce. The other case for a woman to demand a divorce is when her husband refuses to support her despite the fact he is in the position to do so. Divorce, Jewish says that the law follows the School of Hillel, and so the couple do not need to show any evidence to justify their divorce. The authors of Divorce write the same. They write that delivery of the get is enough to break up the marriage in the court. However, Elliot N. Dorff admits that today many Jews have adopted America's individualism and its understanding of marriage. That is why they follow their way to divorce. The authors evidence is solid. There are many references to different sources. The articles have references to the gospel of Matthew, Mark, John, and Luke. What is more, there is information from the Genesis, Deuteronomy, and Mishnah. The political issues are supported by references to Jewish law. Authors of these articles based their reasoning on all these sources. That is why they are logical. To sum up, the problem of divorce in the Bible has been studied by scientists during many years and continues to be studied nowadays. There are many scholarly articles on this theme. Therefore, there are still lots of controversial points about divorce in the Bible. After having examined three articles, I can say that views of different scientists on this question are similar as all of them rely on the same sources. They have logical reasoning and their evidences are solid. Buy custom Divorce in the Bible essay

Sounds Phishy essays

Sounds Phishy essays The band "Phish" is the greatest live band in rock n' roll today. It's not just incredible music that makes this band great. There is so much more to the experience of a Phish show. When a true Phish fan thinks of Phish, they think of more then just the music. They also think about having fun with friends, meeting new people, and seeing the town that the band will be playing at that night. One has to see a Phish show in order to get the whole idea behind the music. Phish's music is in a class of its own. According to bassist Mike Gordon, Phish plays "bluegrass, Latin, rock, funk, classical, jazz, calypso, hard-core, and Broadway." Phish's music is characterized by simple lyrics, sophisticated instrumentals, extensive musical communication, and extended improvisation. This amazing band from Burlington, Vermont takes you on a mental journey through time and space, while making you dance like no other. They have over 150 great, mind blowing songs. They have fast, high energy songs and slow and slow, soul touching tunes. It is the best dance music around and leaves you wanting more. Seeing a Phish show is like being on a roller coaster that is so much fun that you just don't want to get off. Phish fans are the best fans in music. When you go to a Phish show, you will be amazed by the amount of respect and kindness you are treated with. After seeing a few shows at a time, I feel I had forgotten the meaning of the word "nice". You will meet new and interesting people from all over the world. The best part about it is the everyone is there for one thing, the music. Phish tour is one of the most enjoyable things you could do with your summer. Nothing beats driving from city to city with your friends while experiencing some of the most incredables music of your life. Phish will play in big cities such as New York and Philadelphia, to cities as small as their home town, Burlington, Vermont. Whath...

Rumbold v General Medical Council Essay Example | Topics and Well Written Essays - 1500 words - 5

Rumbold v General Medical Council - Essay Example At interview Mr. A found it difficult to appreciate the severity of the offenses for which he appears before the court, viewing himself more as a victim of modern technology rather than as an offender. He had clearly given little consideration to the harm caused to children by the production or distribution of such images, although when this was discussed with him, he did admit that he was beginning to realize the harm that this could cause. Mr. A is a 44-year-old man, who is married with two young children aged 8 and 10. He has no previous convictions. As a result of this conviction, his partner has ended their 15-year relationship and he now resides with his parents in a household with no children. He currently has no access to his children, a matter which is being dealt with by social services and the civil courts. Whilst he understands the reasons for this he tells me that he is profoundly depressed as a result of the breakdown of his family. He is adamant that he has never posed any risk to his family. Mr. A left education following a degree in public sector management, and until his conviction work as a manager for the local authority. He is currently suspended from work pending the outcome of his sentence. Mr. A tells me that he has never had any issues relating to alcohol or drug dependency, however, his level of alcohol use has increased in recent months as a result of his anxiety relating to these proceedings. Mr. A continues to make a financial contribution to support his ex-partner and their children. In the case study above it is stated that the number of images was relatively small. There is no indication of the level of the images and therefore it is not possible to give a definitive answer as to whether a community sentence is appropriate.

DB5 Part 1 Essay Example | Topics and Well Written Essays - 250 words

DB5 Part 1 - Essay Example He connected with the canvas in a form of expression that had not previously been seen before. His work was emotional, the paint on the canvas an infliction of his emotional self, much the same as is achieved by the solo artist, opera soprano singer, a classical pianist, and all the other artists whose art bears the infliction of their emotional commitment and intensity. For the art world, Pollock’s work was the introduction of new and innovative ideas into an environment where abstract had become the norm, and expressionism still in many ways resembled abstract. There was not a distinct enough approach between impressionism and abstract to differentiate it until Pollock’s Convergence. Pollock ushered in what social scientists refer to as â€Å"cultural convergence (Jenkins 2006 viii).† That is when the new and old converge, transitioning to the new cultural direction (Jenkins 2006). Convergence is about bridging the gap between the old and the new, transitioning to the new cultural direction, and building upon the old through new creative styles and expressions across the range of media and mediums (Jenkins 2006).

Certified Public Accountant Essay Example for Free

Certified Public Accountant Essay No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. , 222 Rosewood Drive, Danvers, MA 01923, website www. copyright. com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc. , 111 River Street, Hoboken, NJ 070305774, (201)748-6011, fax (201)748-6008, website http://www. wiley. com/go/permissions. To order books or for customer service, please call 1(800)-CALL-WILEY (225-5945). Printed in the United States of America. ISBN 978-0-470-87810-1 Ethical Decisions in Accounting Learning Objectives After studying this module you should be able to: Understand the importance of ethics Know the history of ethics in accounting Incorporate ethics into your decision process Know ethical standards for accounting professionals Understand ethical implications of the U. S.transition to IFRS Appreciate lessons learned from recent business scandals. SECTION 1 — THE IMPORTANCE OF ETHICS Ethics is an important part of your accounting education and it will play an increasingly important role in all aspects of your professional life. This module is intended to give you an overview of the study of ethics. It is a starting point for the discussion of ethics that will continue throughout all of your accounting studies. We will begin with a definition of ethics and then review some ethical theories that provide a framework for developing ethical standards for accounting students and professionals. Finally, we will discuss why ethics is important to you as you prepare for a career in accounting. DEFINITION OF ETHICS What exactly is ethics? According to Webster’s Dictionary ethics is â€Å"a discipline dealing with good and evil and moral duty, and with moral principles and practice. † Accounting ethics basically involves applying moral principles to accounting and business decisions. Business ethics is a more general form of applied ethics that relates moral principles to business situations. Business ethics examines behavior toward the outside world considering ethical principles and business codes of ethics. Ethical Decisions in Accounting | 1 Simply put, ethics is doing the right thing. It is not easy to define ethics because ethics can be different for different people. You have your own personal values and these values are very important in the decisions you make. When you are in business you will be required to follow codes of conduct that are established by your company and by any professional associations that you belong to. Following the ethical standards of these organizations is important, but you should always bring your own personal values into your business model. ETHICAL THEORIES Philosophers have developed many theories to provide a framework for making ethical business decisions. These theories provide a point of reference for developing codes of conduct for companies and professional associations. Most ethical codes in business are based on the following moral theories: Rights theory. The moral choice is the choice that best protects and respects the moral rights of those involved with a decision. This theory suggests that humans have a dignity that is based on their human nature and their ability to freely choose what they do with their lives. Therefore they have a right to be treated as ends and not merely as means to other ends. Utilitarian theory. The ethical action is the action that provides the most good or does the least harm. The ethical business action is the one that produces the greatest good and does the least harm for all who are affected— business stakeholders such as customers, employees, shareholders, the community, and the environment. Common good theory. The relationships of society are the basis of ethical reasoning and respect and compassion for others is the basis for moral decisions. This theory addresses the common conditions that are important to the welfare of everyone. Virtue theory. Ethical actions should be consistent with ideal virtues that provide for the full development of humanity. Honesty, courage, compassion, generosity, tolerance, love, fidelity, integrity, fairness, self-control, and prudence are examples of virtues. Fairness theory. Ethical actions treat all human beings fairly based on some standard that is defensible. We might pay people more, based on the difficulty of their work or the greater amount that they contribute to a company. IMPORTANCE OF ETHICS Information provided by accountants and auditors is relied upon by people who make decisions about companies and organizations. For example, if you are considering buying stock in a company you need accurate and reliable information upon which you can base your decision. Lenders such as banks and financial institutions need reliable information to determine if they will loan money to companies. Government agencies such as the Internal Revenue Service collect taxes based on the financial information provided by companies. People rely on the accountants who prepare financial reports. Knowledge of ethics will help you to make good decisions that will give proper information to those who rely on you. With proper information, better decisions will be made. 2 | Ethical Decisions in Accounting Business decisions can affect many people or stakeholders. For example, when you make a decision for your company it can affect the owners and employees of the company, banks who provide resources to the company, customers of the company, and people in the community where the company is located. In addition to the effect of your decision on the profits of the company, your decision may also have other non-financial factors that have important effects on stakeholders. What if you were considering two alternative projects for your company: (1) a project that would make significant profit for your company and also pollute the environment with harmful chemicals; (2) another project that would earn less profit but would have no negative effects on the environment and would not harm any stakeholders. Which project would you choose? Should non-pecuniary factors enter into the decision process? If you consider factors that are not fiscal-only in nature, then how do you measure them? Often, the most important factors in a decision are the ones that cannot be easily measured. Because some things cannot be measured easily, however, does not mean that we should not consider them in our decisions. That is the main point about the importance of ethics in accounting—an awareness that ethics is an important part of business decisions. We often use the cost-benefit decision model to evaluate business projects. We list the costs on one side and the benefits on the other side and the greater number often decides the project. If the benefits are greater than the costs we accept the project; if the costs exceed the benefits the project is rejected. Where does ethics fit into the process? More Profit Less Profit Ethical issues deserve a place in the costbenefit model. It is really quite simple— you consider the possible costs and benefits of ethical issues and place them on the scale along with other costs and benefits. Because ethical issues often are difficult or impossible to measure does not mean that they are not important or that they should not be considered in the decision. A more ethical decision is likely to result if ethical factors are at least brought into the picture when making business decisions. Again, awareness of the ethical implications of business decisions is the key to good business decisions. Not all decisions use the cost benefit model. Some decisions involve choosing different courses of action, such as recording accounting transactions when different alternatives are available under generally accepted accounting principles. You will need to choose the correct action according to the circumstances involved, and not based solely on the amount of profit your company can make. As the U. S. moves toward adopting international accounting standards, the accounting guidance will be based more on principles than on specific rules. The use of judgment will likely play a more prominent role in making accounting choices and ethical principles will play an even more important role in business decisions. Ethical Decisions in Accounting | 3 DISCUSSION QUESTIONS 1. Soon you will graduate from college and get a job. What ethical codes of conduct will you have to follow? How will your personal values affect your business decisions? What penalties are there for failure to follow ethical standards? 2. Look at the ethical standards of the AICPA or the IMA included in section 4 of this module. What principles will guide you in making accounting choices? SECTION 2 — THE HISTORY OF ETHICS IN ACCOUNTING In the wake of recent, high-profile accounting scandals, you might think that ethics is a relatively new topic to the field of accounting. Actually, ethics has been an important part of accounting since methods of keeping financial records gained momentum in the thirteenth century. A code of ethics now applies to all accounting professionals and ethics has become an integral feature of accounting education. BRIEF HISTORY OF ETHICS IN ACCOUNTING Luca Pacioli, an Italian mathematician and Franciscan friar, described a method of keeping financial accounts in 1494 when he published his first book Summa de Arithmetica, Geometria, Proportioni, et Proportionalita (translated â€Å"everything about arithmetic, geometry, and proportions†). In this book he wrote about many topics, including the first ever double-entry bookkeeping system, cost accounting – and accounting ethics. Over the years, ethical standards have been developed by many different professional associations, government agencies, and private companies. These organizations created ethical codes of conduct which their members or employees are expected to follow when they perform their professional work. An important organization in the early development of accounting ethical standards was the American Association of Public Accountants (AAPA) which was created in 1887. During that year, accounting became a profession, or a group of people whose members must meet certain standards to engage in the practice of accounting. In 1907, the AAPA incorporated professional ethics into its membership rules. However, membership in the AAPA was voluntary and therefore the ethical standards of the AAPA could not be enforced on a widespread basis. The AAPA was later renamed to the American Institute of Certified Public Accountants (AICPA). The code of ethics of the AICPA is a major force in applied accounting ethics in today’s business world. The ethical standards of the AICPA are fully described in Section 4 of this module—Ethical Standards for Accounting Professionals. Members of the AICPA are Certified Public Accountants (CPAs) who must comply with the AICPAs ethical standards. Noncompliance could result in losing a license to practice as a CPA. 4 | Ethical Decisions in Accounting ETHICS IN THE ACCOUNTING PROFESSION In the middle of the twentieth century the Commission on Standards of Education and Experience for Certified Public Accountants identified seven characteristics of a profession: 1. A specialized body of knowledge 2. A formal education process to acquire the specialized body of knowledge 3. A standard of professional qualifications to enter the profession 4. A standard of conduct 5. Recognition of status 6. An acceptance of social responsibility7. An organization devoted to the advancement of the social responsibility Characteristic 4—requiring a standard of conduct and characteristic 6—accepting social responsibility, relate most directly to accounting ethics. What standards of conduct should accountants follow and what is the social responsibility accountants have toward the public they serve? Standards of conduct and accounting codes of ethics as developed by current professional accounting organizations are more fully addressed in section 4 of this module—Ethical Standards for Accounting Professionals. A professional must accept a moral responsibility to act in the best interests of the public. This means that business must look beyond profits to the common good and be sure not to harm the public good. The purpose of business is to make a profit, but profit should not be the only motive for business. Adam Smith maintained that business should seek a profit within the ethical principles of justice and fairness. Therefore, a business professional must protect the public interest while pursuing the profit motive. Many would argue that acting in the best interest of the public is also in the best interest of the company. In other words, ethics is good for business and makes the company successful even as the company looks out for the common good. ETHICS IN ACCOUNTING EDUCATION Colleges and universities in the U. S. have included ethics in their curricula since Harvard University was founded as the oldest institution of higher learning in the United States. Many colleges since then have included ethics courses in their liberal arts programs. In the 1980’s, however, applied accounting ethics really gained momentum and many colleges in the U. S. started incorporating ethics into accounting and business classes. This incorporation of ethics into business and accounting is called applied ethics because the ethical principles learned in the philosophy classes is applied to practical accounting situations in accounting classes. With applied ethics, students get to add a new dimension to their business decision process—soft ethical issues in addition to the hard numbers traditionally used to evaluate business projects. DISCUSSION QUESTIONS 1. Some argue that ethics cannot be taught in college because students have already formed their values when they come to college. Do you think ethics should be included in the accounting curriculum in colleges and universities? Ethical Decisions in Accounting | 5 2. Do you feel that good ethical behavior is good for company profits? Describe a situation in which making a decision in the interest of the public good would increase the profitability of a business in the long run. SECTION 3—ETHICS IN THE DECISION PROCESS While you are in college studying accounting you will need to develop a thinking process that will guide you in making business decisions. When you graduate from college and enter the accounting profession you will use the knowledge you learned in college to help your company be successful and to create a better society. Learning accounting is not just about learning numbers, but also about learning to make good decisions. ETHICS IN ACCOUNTING EDUCATION How can you incorporate ethical decision-making when you study accounting? Many organizations exist that provide guidance to universities regarding how to incorporate ethics into accounting education programs. In addition, there are many tools students can use to solve an ethical dilemma. Some ethics tools with links to good web sites are provided at the end of this section. The main way you can bring ethics into your decision process, however, is simply to be aware of ethical issues in accounting situations and to consider these ethical issues as part of your decision model. The need for ethics in education is apparent in light of recent high-profile business fraud cases. In the United States, the American Assembly of Collegiate Schools of Business (AACSB) is the accrediting body for business schools. AACSB makes the education standards for business schools, and the AACSB standards do include ethics. Because ethical values differ among countries and cultures, there is no universally accepted code of ethics. Nonetheless, there are basic ethical principles that cross international borders, and International Federation of Accountants (IFAC) has attempted to provide some guidance for teaching ethics in all countries. International Education Standards (IES) prescribe standards of generally accepted ethical principles in the education of accounting students. The standards express the benchmarks that you are expected to meet in your accounting education program. They establish the essential elements of the content and process of education and development at a level that is aimed at gaining international recognition, acceptance and application. The standards cannot legally override local laws and regulations but will provide an authoritative reference for informing and influencing local regulators regarding generally accepted ethical principles. The International Accounting Education Standards Board (IAESB) recognizes the wide diversity of culture, language, and educational, legal, and social systems in the countries of the member bodies and of the variety of functions performed by accountants. Therefore, each individual member body will determine the detailed requirements of the education programs. International Education Standards for Professional Accountants are intended to establish only 6 | Ethical Decisions in Accounting the essential elements on which ethical principles for all professional accountants and accounting students should be based. The IAESB has issued eight International Education Standards. These standards cover the entry requirements for accounting education programs, as well as the experience and continuing professional development requirements you will be required to follow when you become an accounting professional: INTERNATIONAL EDUCATION STANDARDS (IES). IES 1: Entry Requirements to a Program of Professional Accounting Education IES 2: Content of Professional Accounting Education Programs IES 3: Professional Skills IES 4: Professional Values Ethics and Attitudes IES 5: Practical Experience Requirements IES 6: Assessment of Professional Capabilities and Competence IES 7: Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Professional Competence IES 8: Competence Requirements for Audit Professionals IES 4 prescribes the professional values, ethics and attitudes you should acquire during your education program. The aim of this standard is to ensure that you are equipped with the appropriate professional values, ethics, and attitudes to function as a professional accountant. IFAC recognizes that the accountancy profession throughout the world operates in environments with different cultures and regulatory requirements. IFAC has, nevertheless, established an international Code of Ethics for Professional Accountants. Professional values, ethics and attitudes relate directly to IFAC’s mission to develop and enhance the profession to enable it to provide services of consistently high quality in the public interest. IES 4 requires that university accounting programs should provide you with a framework of professional values, ethics, and attitudes for exercising professional judgment and for acting in an ethical manner that is in the best interest of society and the profession. The required values, ethics, and attitudes of professional accountants include a commitment to comply with local codes of ethics which should be in conformity with the IFAC Code of Ethics. The coverage of ethics in accounting education programs should include: the nature of ethics differences of rules-based and principles-based approaches to ethics compliance with fundamental ethical principles professional behavior and compliance with technical standards concepts of independence, accountability, and public expectations social responsibility ethics and law consequences of unethical behavior to the individual, the profession, and to society Ethical Decisions in Accounting | 7 ethics in relation to business and good governance whistle blowing, conflicts of interest, ethical dilemmas and their resolution. IES 4 recommends that the presentation of ethics may be treated, at least initially, as a separate subject in the accounting program. As you progress through your accounting curriculum and gain a wider knowledge of other subjects, your business curriculum will likely integrate the various topics covered in other business courses. This will encourage you to look for the possible ethical implications of problems being discussed in your accounting classes and in other business classes you are taking. As an accounting professional you will also need to understand relevant codes of ethics. You can study ethical standards for accounting professionals using the AICPA code of ethics and the IMA ethical standards. You also can examine the ethical standards of other professions and discuss other potential approaches for ethical standards in the accountancy profession. You know from your own accounting education program that you often learn best when you are actively involved learning process, using techniques such as: case studies role playing discussion of selected readings and videos analysis of real life business situations involving ethical dilemmas discussion of disciplinary pronouncements and findings seminars using speakers with experience in corporate or professional decision making Such active learning strategies give you a greater awareness of the ethical implications and potential conflicts that may arise from having to make difficult accounting decisions. It is important for you to learn from your ethical experiences. You should consider an experience, what went well, what did not work, and what approach may be taken in the future in similar circumstances. In this way, you will develop a decision model for ethical accounting choices. All accounting professional associations have codes of ethics that you will be required to follow. Unfortunately, fraud and ethical lapses persist in the business world. What can you do to improve ethical behavior? Awareness of ethical issues and a business decision model that incorporates ethics will help you to apply ethics in your business decisions. Just as you learn to apply financial models in your business decisions, you can also learn ethical models and apply them to business decisions. When you practice ethical situations in your accounting and business classes in college you will be better prepared to make good ethical decisions after you graduate and enter the accounting profession. How can accounting professionals incorporate ethical thinking into their business decisions? Accountants are good at working with numbers, but they need to look beyond the numbers when evaluating business projects. Ethical issues often are not easily measureable in dollars but their impact on accounting and business decisions may be significant and very important. The first step in the process is to be aware that there may be some ethical issues that could affect your decision. Again, awareness is the key. When you bring ethical considerations into the decision process then at least you are considering the possible ethical implications for people who may be affected by the decision you make. 8 | Ethical Decisions in Accounting Accounting professionals who are CPAs must fulfill continuing education requirements to maintain their CPA license. Continuing education in ethics is required in most states. Many CPA firms and large companies have ethics specialists to provide training and serve as resources to address ethical issues. ETHICS TOOLS What are some tools that you can use right now as an accounting student to help you solve ethical dilemmas and develop a process for making ethically good decisions? One tool might be to follow a defined set of steps in making an ethical decision. The Markkula Center for Applied Ethics at Santa Clara University suggests the following process for making an ethical decision: Recognize an ethical issue Get the facts Evaluate alternative actions Make a decision and test it Act and reflect on the outcome There are also many web sites with resources that will help you learn and apply ethical principles. Here are some websites you can review throughout your accounting career: Ethics Toolkit www. ethics. org/page/ethics-toolkit Cyber Students www. scu. edu/ethics-center/cydent Toolbox, Quiz, and More http://cba. lmu. edu/academicprograms/centers/ethicsandbusiness/toolbox. htm A Framework for Thinking Ethically http://www. scu. edu/ethics/practicing/decision/framework. html Ethics Cases. www. scu. edu/ethics/practicing/focusareas/cases. cfm? fam=BUSI DISCUSSION QUESTIONS 1. As an accounting student, how are ethical issues addressed in your accounting curriculum? How can you include ethical issues in a cost-benefit decision model? 2. How should ethical issues be considered in making business decisions? In other words, because ethical factors often cannot be measured, how would you evaluate the effect of ethical issues when you are making a business decision? Ethical Decisions in Accounting | 9 SECTION 4—ETHICAL STANDARDS FOR ACCOUNTING PROFESSIONALS. Having discussed the importance and history of ethics in accounting and some ethical theories that form the basis of accounting ethics, we now turn our attention to the ethical standards of professional organizations. These are the rules that you will need to follow as an accounting professional. We will start with a preview of professional associations of public accountants and management accountants. Then we will look at the American Institute of Certified Professional Accountants’ Code of Professional Ethics and the Institute of Management Accountants’ statement of ethical professional practice. PROFESSIONAL ASSOCIATIONS. As an accounting professional you will belong to a professional accounting association such as the American Institute of Certified Professional Accountants (AICPA) or the Institute of Management Accountants (IMA). Professional accounting organizations have codes of ethics that you will be required to follow as a member of that organization. Violations of ethical codes can result in disciplinary action, loss of your professional license, and possible legal prosecution. In addition to the national accounting organizations, states also have licensing bodies and professional associations that have codes of ethical conduct. The National Association of State Boards of Accountancy (NASBA) promotes ethical standards through its Center for Public Trust, www. centerforpublictrust. org. Of course, in addition to the ethical standards of professional associations, you also will be required to follow your company’s code of ethics and your personal value system. AICPA CODE OF PROFESSIONAL CONDUCT It is important to know that following ethical standards does not mean simply following the law. You need to distinguish between ethical standards and legal rules. As a CPA when you accept membership in the AICPA you assume an obligation of self-discipline above and beyond the requirements of laws and regulations. The Code of Professional Conduct of the AICPA consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members. Principles The six principles of the AICPA code express the professions recognition of its responsibilities to the public, to clients, and to colleagues. 1. Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. 10 | Ethical Decisions in Accounting 2. The public interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. 3. Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. 4. Objectivity and independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. 5. Due care A member should observe the professions technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the members ability. 6. Scope and nature of services A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided. Rules The bylaws of the American Institute of Certified Public Accountants require its members to adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules. Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by the AICPA. Rule 102—Integrity and objectivity. In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. Rule 201—General standards. A member shall comply with the general standards of professional competence, due professional care, planning and supervision, and sufficient relevant data. Rule 202—Compliance with standards. A member who performs auditing, review, compilation, management consulting, tax, or other professional services shall comply with standards promulgated by bodies designated by the AICPA. Rule 203—Accounting principles. Prohibits a member from expressing an unqualified opinion on financial statements that contain a material departure from GAAP. Rule 301—Confidential client information. A member in public practice shall not disclose any confidential client information without the specific consent of the client. Rule 302—Contingent fees. A member shall not charge a fee on condition that no fee will be charged unless a specific finding or result is attained. Ethical Decisions in Accounting | 11 Rule 501—Acts discreditable. A member shall not commit an act discreditable to the profession. Rule 502—Advertising and other forms of solicitation. A member in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, or harassing conduct is prohibited. Rule 503—Commissions and referral fees. A member shall not for a commission recommend or refer to a client any product or service when the member also performs an audit for that client. Rule 505—Form of organization and name. A member may practice public accounting only in a form of organization permitted by law or regulation whose characteristics conform to resolutions of the AICPA. IMA STATEMENT OF ETHICAL PROFESSIONAL PRACTICE The IMA ethical standards are based on the overall principles of honesty, fairness, objectivity, and responsibility. Members must act in accordance with these principles and encourage others in their organization to do so. Based on these principles the IMA requires its members to adhere to the following ethical standards: Competence 1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills. 2. Perform professional duties in accordance with relevant laws, regulations, and technical standards. 3. Provide decision support information and recommendations that are accurate, clear, concise, and timely. 4. Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity. Confidentiality 1. Keep information confidential except when disclosure is authorized or legally required. 2. Inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates activities to ensure compliance.

Biography Of Nataniel Hawthorne :: essays research papers fc

Born in Salem, Mass, Nathaniel Hawthorne was a descendant of a judge in the Salem witch trials. He spent a solitary, bookish childhood with his widowed and antisocial mother. After graduating from Bowdoin College, he returned to Salem and prepared for a writing career with 12 years of solitary study and writing interrupted by summer tours through the Northeast. After privately publishing a novel, Fanshawe in 1828, he began publishing stories in the Token and New England Magazine. These original allegories of New England Puritanism, including such classic stories as "The Minister's Black Veil," were collected in, Twice-Told Tales, published in 1837. A brief period of paid employment, including the compilation of popular children's works and a stint at the Boston Custom House from 1839-to 1841, was followed by a half-year's residence at the transcendentalist community, Brook Farm. In 1842 he married Sophia Amelia Peabody, also a transcendentalist, and they moved to Concord, Mass., where he began a friendship with Henry David Thoreau. Financial problems forced his return to Salem from 1845 to 1849, where he secured another political appointment, this time as surveyor of the port of Salem. During these years he continued to publish Puritan tales such as, "Young Goodman Brown" and "The Birthmark"; collections of his stories included Mosses from an Old Manse published in 1846 and The Snow Image published in1851. His dismissal from the surveyorship initiated the brief period of his greatest novels: The Scarlet Letter in 1850, The House of the Seven Gables in 1851, and The Blithdale Romance in 1852. He also wrote two children's classics: A Wonder-Book in 1852 and Tanglewood Tales in 1853. His campaign biography of Franklin Pierce in 1852 was rewarded with the U.S. counsulship at Liverpool 1853 to 1858. He then went to live in Italy in 1858 to 1859, where he began The Marble Faun, which he published after returning to the United States in 1860. Back in Concord, he published his last major work, Our Old Home in 1863, which drew on his experiences in England, but by then he was becoming ill and disillusioned. Nathaniel Hawthorne was an average man who saw things, not necessarily in a different way, but in a different light. He was able to use this ability and transform it onto paper. He would begin to write and slowly but almost definitely become emotionally involved by the end of the novel or short story.

Kfc Marketing Strategy in Mauritius

KENTUCKY FRIED CHICKEN INTRODUCTION KFC Corporation, based in Louisville, Kentucky, is the world’s most popular chicken restaurant chain, specializing in Original Recipe ®, Extra Crispy ®, Kentucky Grilled Chickenâ„ ¢ and Original Recipe Strips with home-style sides, Honey BBQ Wings, and freshly made chicken sandwiches. Every day, more than 12 million customers are served at KFC restaurants in 109 countries and territories around the world. KFC operates more than 5,200 restaurants in the United States and more than 15,000 units around the world. KFC is world famous for its Original Recipe ® fried chicken .KFC is made with the secret blend of 11 herbs and spices Colonel Harland Sanders perfected more than a half-century ago. Customers around the globe also enjoy more than 300 other products from Kentucky kfc primarily sells chicken in forms of pieces ,wraps salad and sandwitches. While its primary focus is fried chicken it also provides a line of roaster chicken produc ts side dishes and desserts. Pick'N'Eat (KFC) is a front runner when it opens its first outlet in Curepipe in 1983. Thanks to KFC, eating out becomes accessible to almost anybody.Convivial atmosphere, unique tasty recipes based on genuine chicken cuts prepared on the spot, quality and hygiene†¦ This promise made thirty years ago to consumers has been kept. With fourteen outlets around the island, KFC outlets have become today the preferred eating spots of Mauritians, living and amusement spots for families and young people particularly. KFC Mission KFC Vision Read more: http://www. ukessays. com/essays/business/strategies-for-the-mauritius-fast-food-market-business-essay. php#ixzz2QWwSUPMF It is the beginning of a new era that the fast food industry has gradually breakthrough the Mauritius lifestyle.Due to the globalisation process, many fast food franchises are now available in Mauritius. Whether these fast foods have revolutionised Mauritius, today these products form part of our lifestyle and culture. People rely on their convenience to enhance their lives and productivity. But in the fast and increasing competitive business environment of today, the right marketing approach is necessary to compete with competitors. The ability to develop effective marketing strategy which enable the firm to become more responsive and adaptable to the market will perhaps more than ever before, differentiate the winners from the losers.The rational of developing marketing strategies is to respond to the increasing high demand in fast food and to eventually increase the market share of Kentucky Fried Chicken. The  marketing mix  deals with the way in which a business uses  price, product, distribution and promotion  to market and sell its product. The marketing mix is often referred to as the  Ã¢â‚¬Å"Four P’s† – since the most important elements of marketing are concerned with: Product  Ã¢â‚¬â€œ the product (or service) that the customer o btains Price  Ã¢â‚¬â€œ how much the customer pays for the product Place  Ã¢â‚¬â€œ how the product is distributed to the customerPromotion  Ã¢â‚¬â€œ how the customer is found and persuaded to buy the product . PRODUCT product are offerings that a marketer offers to the target audience to satisfy their needs and want In Mauritius, KFC products are manufactured within international norms and quality to provide the maximum satisfaction to its customers. The products sold are Halal guaranteed. Thus whatever someone’s belief and culture, he or she can eat KFC products. Thorough study of the product line has been conducted to meet up the different tastes and habits of different people in Mauritius.In Mauritius, Chicken Delight’s product mix consists of five product lines, namely fried chicken, Chips, burgers, salads and soft drinks. Read more: http://www. ukessays. com/essays/business/strategies-for-the-mauritius-fast-food-market-business-essay. php#ixzz2QWwib0Kp KFC's primary product is  pressure-fried  pieces of chicken made with the â€Å"Original Recipe† seasoning mix. It is marinated, dipped in a flour and egg based mixture, and breaded with flour before being fried geographic segmentation kfc has outlets internationally and sells its products according to geographic need of the customers.In Mauritius kfc has 14 outlets. it focus customer demand . Most of the restaurants are found near big shopping centers e. g riverside @riviere du rempart and La croizette in grand baie and 2 outlets are found at port louis. Demographic segmentation Demographic segmentation  consists of dividing the market into groups based on variables such as age, gender family size, income, occupation, education, religion, race and nationality kfc segments market on demographic basis in this way: Age-chidren,teenagers family size 1-2,3-4,5+ family lifestyles income market positioning fc constantly perform market research to acquire information about the taste s and lifestyles to improve its marketing strategies to better compete with its rivals such as MacDonald and nando. It uses the terms as what's fresh? , Fresh is part of everything we do, it's so good. . PRICE The amount of money that customers have to pay while buying the product. in other words the amount that kfc charge for its product. pricing policy when kfc first started its business in Mauritius it adopted a skimming price policy. because it had competitive advantage it target the middle to upper class people.However, the advantage tends not to be sustainable. The high price attracts other new competitors and the price inevitably fall due to increased supply Competitors. in mauritius kfc has two major competitor namely the Macdonald and the Nandos  . The kfc price can be compared with the price of its substitutes . if the competitor provide the same product with lower price then kfc also must lower its price. There is perfect competition thus kfc must always accept the mark et price for its products. Costs. kfc price its product keeping different points in view. They adopt cost based price strategy. ricing product includes includes overheads such as research and development, investment in equipment, people and technology, as well as direct costs, such as raw materials and ingredients. Thus product is priced according to standard of product and segments. In the cost based we include both fixed and variable costs. .  Customers. The business needs to consider what its customers' expectations will be. For example, customers may be prepared to pay more for a product that is unique or produced in an ethical and sustainable manner. This would place it as a premium brand above its competitors.Kfc maintain its market research to obtain information toidentify and define marketing opprtunities. PLACE KFC in figures* : 500 employees 10,000 customers daily 14 outlets HACCP National Quality Award * 2011 Figures Sooo good PR0MOTION Promotion is the method used to i nform and educate the chosen target audience about the organization and its products. KFC using reminder advertisements which stimulates repeat purchases of its product. The slogan ‘Its finger linkin good’ like a reminder to remind consumer how good they felt last time when ate KFC. KFC use sponsorship as a tool of promotion tool due to sponsor can increase image of company.Currently, KFC sponsor in the Australian Cricket Team. Sales promotion is one of the tactics to promote product KFC. KFC use coupons, entertainment, exhibits to increase it sales. The logo of the smiling Colonel is probably one of the most recognized faces in the world and instantly brings the image of fried chicken to one’s mind. -KFC and its new company jingle, finger lcikin good? is a frequent announcement on televisions, billboards, flyers and radio. The concept of showing a normal customer deeply involved in devouring his piece of chicken usually turns on the drool factory in everybodyâ⠂¬â„¢s mouth and makes them rush to the nearest KFC.In CANADA where chicken lovers are plenty abound these ads featuring normal people connect instantly and create a rush at their outlets. Using the following methods KFC spreads its message of finger licking good chicken. Promotion Read more: http://www. ukessays. com/essays/marketing/the-concept-of-the-marketing-mix-marketing-essay. php#ixzz2QYVBewzgPromotion is the main tool to bring all the chickenlovers attention towards its delicious one of a kind productfried chicken. They try to promote their product through radio,television,billboards,flyers.Kfc try to sponsor events in order to strengthen their company image. KFC Mauritius has launched its new website KFC Mauritius recently launched their website which is available at www. kfc. mu. This new website is great news for KFC-lovers (99. 5% of the Mauritian population) around Mauritius as it has a lot of useful information, including menus, store locations, and a whole load of fi nger-lickin' crap. It also has a games section, which is a huge waste of space. romotion KFC does promotional activities by offering add-ons to the existing menu, gift coupons, T-shirts, Kids meal etc.KFC promotes its products through LCD displays kept inside its outlets which promotes their products and kindles desires among consumer. India being the country with largest youth population has favored the growth of KFC and it has become the fastest growing fast food chain in India pushing aside McDonalds’ and Pizza Hut. Conclusion KFC:- STRENGTH:- It is a very famous fast food chain outlet that started fromLouisville Kentucky. It has been known to be a leader in the chicken restaurantsegment with annual sale of more than a billion dollars.It has more than 50% of the market share in fast food industry& new entrants are finding it very difficult to capture its share. It has gained enormous recognition as a reputable brand forfast food & has globally positioned itself well in ind ustry. It has a high global brand image compared to its othercompetitors. It has a strong presence over its competitors with its primaryproduct fried chicken. It has strong location,store management,motivated work force& franchises. It has a strong distribution network such as outlets in shoppingmalls,airports etc. WEAKNESSES:-Kfc is not innovative because it serves only the chickenproducts to the customers. It doesn? t offer any new or differentiated products. It felt after the market was offering new products because itwas doubling other fast food chains to remain competitive. Its merger with different corporations resulted in big culturalproblem for kfc employees such as merger with pepsico. The company is only focusing on few locations & is ignoring tocheck standards at franchises in different countries. Kfc is facing problems to maintain the higher standards of hygienic food & is being charged in different countries due topoor standards of hygiene food.Some of the examples are as follows:- In 2007 a kfc outlet in newyork city was initiated to be ratinfected. In 2009 a kfc store in London was also charged with 1 foodhygiene fines. A court case in 2010 exposed poor hygiene at a kfc store inSydney,Australia. OPPORTUNITIES:- Changing demographics trends provides opportunity todiversify into new products & locations. Increasing demand for foodstuff eaten outside the home. Expand globally to capture the untapped markets & increasethe revenue. The company can take advantage of Nafta(North American freetrade agreement). Expansion for the latin American markets.Consumers are becoming health conscious so they decided tointroduce new products line for this segment. To be environmently responsible because it will improve thepublic image of kfc & will help it to increase its revenue. To diversify into other fast foods & meals. To open more outlets in metro to increase their presence ‘It's soGood' is a message that is embedded in all aspects of KFC marketing mix. Not only are the products designed to look and taste good, they are produced from Original Recipe of 11 herbs and spices in a way that addresses people's concerns about issues such as health and the origins of their food.This helps to ensure that remains KFC a trusted brand. THREATS:- Kfc is facing strong competition from its competitors,such asMcdonalds,yum,subway & pizza hut. It is also facing competition from local restaurants in differentcountries of the world. The company is facing problem in maintaining same standardsat their international franchises. To sustain a market leadership position in the global fast foodindustry. Other players are turning to new menu offerings,locations . Increase in number of health conscious consumers. Saturated fast food industry in the us market. RECOMMENDATIONSKFC:-If kfc could increase company own restaurants,whichenables it to control quality,services & restaurantcleanliness therefore more capital is needed. Kfc need to make sure that their r estaurants offer adiversified menu. To provide their customers with quality food,excellentservice & restaurant cleanliness. Kfc should always listen to their customers & try follownew trends on market in order to satisfy theircustomers. The company should try to develope new products thatcustomers want in order to increase their financialperformance & value. 4 and not because it’s the trendy new thing to talk about in restaurants. The

Elements of Fiction Essay

â€Å"A Rose for Emily,† is about the story of a strange spinster, her father and her lover. Years before her death, the spinster was seen to have bought arsenic, which many believed she would use to commit suicide. The incident gave rise to gossip in town. However, she didn’t die and no one knew then to what use the arsenic was for. Also at that time, her lover was not seen or heard of in town. Many presumed that he has left and went north. After her death, it was discovered that the spinster had kept her lover’s corpse in her bedroom and slept with it all those times. â€Å"Soldier’s Home,† is the story of a Word War I veteran who has been mentally scarred by his tour of duty. The soldier discovered upon his return that he can not reintegrate in a society that he has lost connection with. The main character felt bad for the town’s avoidance to know the horrors of war. He responded by being unenthusiastic about town life and being part of it. In the two stories, the plots are similar in the sense that they deal about personal struggles in dealing with the demands of society. The plots also revolve around life in towns and how everyone is more or less aware of everybody else’s business and society tends to dictate its members. Setting The settings of the two stories are the places and their corresponding social environments. The settings take on different functions in these two stories by becoming the major antagonists to the characters. Both characters rejected their community’s ways and values. 2 â€Å"A Rose for Emily† is set in Jefferson, a place known to be part of the â€Å"old south. † Emily embodies the ideal southern belle and the changes in her life are things she can’t cope with. â€Å"Soldier’s Home† is set in a small Oklahoma town whose interests on the war veteran have become a burden, which the soldier ultimately rejected. Character Emily Grierson and Harold Krebs, the lead characters in the two stories, are similar in being resistant to society’s demands on them. Both suffered mental scarring caused by different events. As a result of those traumatic events, Emily and Krebs have become abnormal psychologically and turned into dysfunctional individuals. Emily lived with a corpse, while Krebs lied his way in town and fabricated stories that would satisfy the town’s romantic notion of war. Both were misunderstood and kept captured by their pasts. Theme The central idea in the two stories is about the characters’ responses to the dictates of society. Emily suffered financially and mentally when his father died and left her penniless. Yet, society still looked on her as a highborn woman and expected her to choose her lover accordingly. Krebs, on the other hand, returned home a war hero. As such, the community wanted to hear glamorous details about war and turned deaf when they started to be told about the atrocities of fighting. Emily and Krebs escaped by hiding inside themselves, the end result of which are the gruesome truth about Emily and the lies fabricated by Krebs. Works Cited Faulkner, William. A Rose for Emily. 29 April 2008 http://www. ariyam. com/docs/lit/wf_rose. html Hemingway, Ernest. Soldier’s Home. 29 April 2008 http://www. cis. vt. edu/modernworld/d/hemingway. html#3

Free Essays on Art History

There were many difficulties and challenges dealt with in the seventeenth century, some which have many similarities to difficulties and challenges in today’s society. During the 17th Century; also known as the Baroque Period, many investigations and discoveries formed and changed the way society viewed the world. For example 2 philosophers of this time, and Rene Descartes’ established a â€Å"new scientific method of studying the world by insisting on scrupulous objectivity and logical reasoning.† Many scientists of the same time period agreed with their discoveries claiming that these philosophers â€Å"simply amplified human understanding of creation.† Although some viewed this as a glorious discovery there were also difficulties and challenges to still be faced. Many people of this time had trouble accepting new ideas and discoveries especially those who were highly religious. The church and many church authorities were not accepting of this disc overy and strongly disagree with these findings. In today’s society many discoveries and ideas are presented and rejected due to the churches rigid beliefs and beliefs of nonconformist. Abortion and abstinence is still a controversial topic today and not thoroughly accepted. Galileo an astronomer, mathematical and physicist discovered the telescope, which lead to the confirmation of the Copernican theory. This theory was previously banned by the church from being taught which Galileo was put under house arrest for and soon after sentenced to death by the church. Although people may believe that being sentenced to death by the church does not occur these days, recently in Africa a woman was sentenced to death for adultery because it is illegal by Muslim society still faces the same challenges and difficulties because people cannot accept new ideas and beliefs. The Role of Art in Contemporary Society has taken on a historical meaning. When people these days visit a well... Free Essays on Art History Free Essays on Art History There were many difficulties and challenges dealt with in the seventeenth century, some which have many similarities to difficulties and challenges in today’s society. During the 17th Century; also known as the Baroque Period, many investigations and discoveries formed and changed the way society viewed the world. For example 2 philosophers of this time, and Rene Descartes’ established a â€Å"new scientific method of studying the world by insisting on scrupulous objectivity and logical reasoning.† Many scientists of the same time period agreed with their discoveries claiming that these philosophers â€Å"simply amplified human understanding of creation.† Although some viewed this as a glorious discovery there were also difficulties and challenges to still be faced. Many people of this time had trouble accepting new ideas and discoveries especially those who were highly religious. The church and many church authorities were not accepting of this disc overy and strongly disagree with these findings. In today’s society many discoveries and ideas are presented and rejected due to the churches rigid beliefs and beliefs of nonconformist. Abortion and abstinence is still a controversial topic today and not thoroughly accepted. Galileo an astronomer, mathematical and physicist discovered the telescope, which lead to the confirmation of the Copernican theory. This theory was previously banned by the church from being taught which Galileo was put under house arrest for and soon after sentenced to death by the church. Although people may believe that being sentenced to death by the church does not occur these days, recently in Africa a woman was sentenced to death for adultery because it is illegal by Muslim society still faces the same challenges and difficulties because people cannot accept new ideas and beliefs. The Role of Art in Contemporary Society has taken on a historical meaning. When people these days visit a well... Free Essays on Art History 1. Define the thematic and stylistic principles of Neoclassicism. How did Enlightenment thinking affect these principles? Cite specific examples by discussing the works of at least three Neoclassical painters, and one Neoclassical architect. Neoclassicism was born into the Age of Reason, where rationality and virtue were venerated over emotion and tradition. This style of art meant a return to the ancients, â€Å"a revival of classical antiquity† (p. 412). Because of this reasoning behind the art of this time, Enlightenment thinking understandably relates to Neoclassicism. Many of the philosophers during this time, including Voltaire and Hume, believed that authority ought not have any part in the ruling of human affairs. These contemporary thinkers considered reason and the common good as what should rule, and opposed what was then the established Rococo. A masterpiece of virtue could be seen in Jean-Baptiste Greuze’s painting The Village Bride. This painting, in what appears to be a genre scene, perpetuates the high caliber and honesty the Enlightenment thinkers valued. But what separates this painting from earlier genre scenes is its dramatic intention. This painting depicts lower-class family life as honorable, significant, and is ultimately more appreciated than is the frivolous pleasures supplied by the Rococo (p. 414). Another very powerful artist of Neoclassicism was Jacques-Louis David. In his beautiful painting The Death of Socrates, he invites the viewers into a lost utopia of ancient philosophers and stoic mentalities. This piece obviously parallels the death of the philosopher Socrates with the death of Jesus. It shows Socrates about to drink his poison, but instead of being frightened, he is shown as composed and as a symbol of righteousness. The figures are severe and statuesque, reflecting rationality and patriotism. This painting provides onlookers with the Enlightenment values and attitudes. The D...

Last Name Meaning and Origin of Moore

Last Name Meaning and Origin of Moore Moore is a common surname in many countries, with several possible origins: One who lived at or near a moor or marshy bog, from the Middle English more (Old English mor), meaning moor, marsh, or fenFrom the Old French more, derived from the Latin maurus, a term that originally denoted a native of northwestern Africa but came to be used informally as a nickname for someone who was dark-complexioned or swarthy.From the Gaelic OMordha, with O meaning descendant of and  Mordha derived from Mor  meaning great, chief, mighty, or proud.In Wales and Scotland, the name Moore was often bestowed as a nickname for a big or large man, from the Gaelic mor or the Welsh mowr, both meaning great. Moore is the 16th most common surname in America, the 33rd most common last name in England, and the 87th most common surname in Scotland. Surname Origin:  English, Irish, Welsh, Scottish Alternate Surname Spellings:  MORES, MORE, MOARS, MOOR, MOAR, MOORER, MUIR Famous People With the Surname Demi Moore - American actressClement C. Moore - author of A Visit from St. NicholasAnn Moore - Inventor of the Snugli baby carrierMandy Moore - pop singer and actressGordon Moore - co-founder of Intel which introduced the worlds first single-chip microprocessor Where Is the Surname Most Commonly Found? The Moore surname is most commonly found today in Northern Ireland, according to WorldNames PublicProfiler, followed closely by the United States, Australia, United Kingdom, and New Zealand. Within Northern Ireland, the Moore surname is found in greatest numbers in Londonderry. Within the United States, Moore is found most frequently in the southern states, including Mississippi, North Carolina, Alabama, Tennessee, Arkansas, South Carolina, and Kentucky. Forebears rank Moore as the 455th most common surname in the world and includes historical data from 1901 when Moore was more frequent in the Northern Ireland counties of Antrim (7th most popular surname), although followed fairly closely by Down (ranked 14th) and Londonderry (ranked 11th). During the period 1881–1901, Moore also ranked highly in Isle of Man  (4th), Norfolk (6th), Leicestershire (8th), Queens County (11th), and Kildare (11th). Genealogy Resources for the Surname Moore Genealogy - Western NC, SC, and North GAA site documenting Moores living in Western North Carolina, Upper West South Carolina, and North Georgia through ca 1850. Moore Family Genealogy ForumSearch this popular genealogy forum for the Moore surname to find others who might be researching your ancestors, or post your own Moore query. Source: Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005. Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004. Hanks, Patrick, and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003. Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

Information, Knowledge and Learning Organisation Essay

Information, Knowledge and Learning Organisation - Essay Example According to Beckman, (1999) the best way to organize knowledge is through some debate. The most powerful and supportive classifications of KM is based on a blend of knowledge accessibility (knowledge stored or located where and in what form?) and knowledge transformation (the flow of knowledge from one place to another and from one form to another). Innovation or knowledge happens as a result of the flow and alteration of knowledge. Based on the â€Å"knowledge matrix† of Nonaka & Takeuchi knowledge is classified as either explicit or tacit, and either individual or collective. They state that knowledge is transformed from one form to another i.e., socialisation (from unspoken to unspoken, where an individual acquires tacit knowledge straight from others through shared experience, observation, imitation and so on); externalisation (from tacit to explicit, through expression of tacit knowledge into explicit concepts); combination (from explicit to explicit, by a systematisation of concepts drawing on different bodies of explicit knowledge); and internalisation (from explicit to tacit, through a process of "learning by doing" and through a verbalisation and documentation of experiences). Boisot's I-Space Model Boisot (1998) proposes a model of knowledge asset development which has an extra dimension to the model developed by Nonaka and Takeuchi. His model introduces abstraction, meaning that knowledge may become inferred to different situations. In Boisot's strategy, knowledge assets can be situated in a 3 dimensional space distinct by axes from "uncodified" to "codified", from "concrete" to "abstract" and from "undiffused" to "diffused". He then suggests a "Social Learning Cycle" (SLC) which makes use of the I-Space to mold the energetic flow of knowledge through a sequence of 6 stages: 1. Scanning. 2. Problem-Solving 3. Abstraction 4. Diffusion 5. Absorption 6. Impacting It is clear from both Boisot's and Nonaka & Takeuchi model that the course of growing and increasing knowledge assets inside organisations is constantly changing. APQC International Benchmarking Clearinghouse Study based on business process Karl Wiig (1997) and the APQC (American Productivity and Quality Center) acknowledged 6 budding KM strategies. The strategies mirror the diverse natures and intensities of the organisations concerned (Wiig, 1997; Manasco,