Business ethics Essay Example for Free

Business ethics Essay In the past there have been several cases in the business environment related to the practices of accountants and auditors who have violated the trust and confidence of public. A number of researches have been conducted to find the potential factors resulting in unethical, biased or inappropriate decision making and judgments by the professionals. The aim of this paper is to review two academic articles and conclude on the reliability of the claims and assertions made by the authors. The research paper of Pflugrath, Martinov-Bennie ump; Chen (2007) aims to analyze the impact of organizational codes of ethics on the accountants’ and auditors’ judgments and professional decisions making skills. The research is conducted on a sample of 112 professional accountants and auditing students and resulted in indicating that the codes of ethics positively influence the judgments of professional accountants but does not affect the students’ judgments. On the other hand, the paper by Shafer, Morrid ump; Ketchand (2001) is based on the research of the professional auditors and the impact of their personal values on their ethical judgments and behavioral intentions. The study concluded that personal values do not affect the ethical considerations and judgments of professional auditors. However, the knowledge and the understanding of moral intensity have an impact on the judgments abilities of the professional accountants. Pfflugrath, Martinov-Bennie ump; Chen (2007) conducted the study basing their discussion on the new International Standard on Quality Controls 1’s (ISQC1) requirements for all organizations and accounting firms to implement policies and regulations which support the ethical and technical independence of the professional accountants. â€Å"The presence of a code of ethics appears to have a significant influence on the quality audit judgments of professional accountants’’ (Pfflugrath, Martinov-Bennie ump; Chen, 2007). In terms of aggressive client preferences, the code of ethics may help in better judgment by the professional auditors and accountants. In contrast Shafer, Morrid ump; Ketchand (2001) suggest that in case of client’s pressure on aggressive financial reporting, â€Å"auditors’ ethical behavior influenced by economic or utilitarian considerations†. Shafer et. al. , (2001) suggest that strong organizational norms should result in the standardization of behaviors. In this regard, the results of Pflugrath et. al. (2007) may be judged as fairly consistent that organizational codes of ethics may help in ethical decision making of employees and professionals in auditing and accounting fields. Unitary codes of ethics may help in standardization for the accounting and auditing professionals and may result in similar findings for the similar scenarios or situations that prevail in different companies or businesses. Pflugrath et. al. (2007) gives arguments which are more persuasive and compatible with the existing literature. The research methodology of both the papers provides reasonable assurance of the validity of their judgments, however, Shafer et. al. , (2001) has weakness of the homogeneity of the values of the sample which is the major portion of the participants used for the research. The results, hence, may not reliable for the diversified population of today’s business environment where people with different personal values and social norms are working together. For such a diversified population in the business environment we may rely on the results of Pflugrath et. al’ study which indicates the code of ethics may end up affecting the professional judgment positively. Moreover, the respondents in Shafer et. al’s study had not graduated. Also, most of the respondents have almost 20 years experience in public accounting. People with similar personal values, as stated by the Shafer’s study may choose similar fields. Hence, the results produced are biased and rely upon the majority of people with similar values. Both journals provide a wide number of studies to support their arguments. The supporting details of every argument belong to reliable sources and articles. The arguments in Shafer et. al’s survey, however, provide the insight of impacts of personal values in different fields. The conclusion is not as straightforward as in the research of Pflugrath et. al. The study of Shafer et. al. (2001) leaves enough space for the reader to judge if the personal values or organizational norm affect ethical judgments and decision makings of accountants and auditors. Whereas, Pflugrath et. al.provide much evident information on the agreement and in support of auditors and accountants. Moreover, unlike Shafer et. al. ’s study, Pflugrath et. al included much research and literature in support of their conclusion rather than providing the contrary information. Concisely, the journals under review provide a depth analysis of the two factors that may affect ethical judgment and decision making of accountant and auditors. The first factor is the presence or absence of codes of ethics and the second is the impact of personal values and norms in ethical decisions makings of professionals. The dilemma of lack of ethical decision making which has abandoned the public confidence and trust is dependent on the codes of ethics which are being set and exercised within the business environment and the perceptions of moral intensity which affect the judgments of the auditors. There are other determinants, as discussed by the articles, like clients pressure and personal interest which may affect the quality of judgments and decision making in the fields of accounting and auditing but it is not right to ignore the 2 factors being discussed. Ethical judgment, hence, depends on the exercise of codes of ethics which provide autonomy to the auditors and accountants to work in the best interest of the business and not at the discretion of the client’s orders. Moreover, such codes of ethics, if exercised appropriate may affect the values of auditors and accountants leading to the better and more independent of the financial data of the business under review.

Vegetarian Diets Essay examples -- Healthy Lifestyle Essay

Growing up in India, I have heard much about vegan diets. Many people take on vegetarian diets due to religious beliefs, personal interest, ethical issues, and many other reasons. So what exactly is a vegetarian diet? Is it better for the body? Vegetarian diets can provide the necessary nutrients; as well, as reduce the likelihood of chronic diseases caused by unhealthful diet; however, if the food intake is not closely monitored it can lead to deficiencies. Then the question becomes, if vegetarian diets are better, then why exactly do we need meat products in our diet? In this research paper, I want explore the pro and cons of vegetarian diet and its implications. The vegetarian society defines a vegetarian as one who consumes predominantly fruits, vegetables, grains and plant products without eating animal products such as meat, fish, poultry (â€Å"Vegetarian society†). Although vegetarians are defined as those who do not consume animal products, there are different levels of vegetarianism: semi-vegetarian, pescovegetarian, lacto-ovo-vegetarian, lacto vegetarian, ovovegetarian, strict vegetarian, macrobiotic diet, and fruitarian. The level of strictness in food intake varies with each type of diet that it becomes harder for the person to acquire the daily requirements of nutrients. Semi-vegetarian is also known as Flexitarian. This type of vegetarian consumes a large amount of plant products, eggs, dairy items and from time to time eat red meat, poultry, at times even fish (Thompson, Manore, Vaughan, 2011 pg. 223). A flexitarian as the name sounds does not give up meat completely but they take on this diet because they have become more conscientious of their health and the ecology. Since they are not completely limiting an... ...Based on research, it seems that all vegetarian diets other than strict vegetarian, macrobiotic diets and fruitarian diet provide the body with essential proteins derived from animal products. In any type of diet, the individual must follow the requirements in order for it to have good benefits to health. References Becoming a vegetarian. (2009). Harvard Women's Health Watch, 17(2), 4-6. "Lacto Ovo Vegetarian Diets." Lacto Diets, Lacto-Ovo-Vegetarian Diet. Retrieved on March 25, 2012. http://www.dentedafrique.org/diets_lacto.html. MacMunn, A., & O'Malley, R. (2009). Eat right. Retrieved March 25, 2012 from http://www.eatright.org/Media/content.aspx?id=1233 Thompson, Manore, Vaughan, 2011. The Science of Nutrition. Benjamin Cumming, San Francisco. Vegetarian society. (n.d.). Retrieved March 25, 2012 from http://www.vegsoc.org/page.aspx?pid=508

Romeo&Juliet Analysis

Character Analysis Romeo is an essential character worth analyzing in William Shakespeare's famous play, Romeo and Juliet. One way to describe Romeo is determined. Throughout Act 1 in the play at and after the party, he is determined to get Juliet. â€Å"What lady’s that, which doth enrich the hand of yonder knight? † (I. ib. 46-47) In this line, Romeo is a the party and it is â€Å"love at first sight. † Romeo is very in love with Juliet. When Romeo first sees her at the Capulet ball, he completely forgets about Rosaline and falls in love with Juliet at first sight.When he meets her, Romeo quotes, â€Å"My lips, two blushing pilgrims, ready stand to smooth that rough touch with a tender kiss† (I. iv. 97-98). By this line, Romeo is discussing how each of his lips is ready to kiss Juliet. Romeo is so much in love with Juliet that he becomes very romantic forgetting all about Rosaline. Romeo loves Juliet. â€Å"O. she doth teach the torches to burn light! à ¢â‚¬  He says this in   (I. v. 49) after he sees her at the party. Romeo tries to talk to her all night. The first thing Romeo tells Juliet that he wants to kiss her. He gets into fights with people over her.Romeo marries Juliet in secret, and even eventually kills himself because he thinks that she is dead. Even when Romeo is banished for killing Tybalt, he cannot bring himself to leave Juliet, and even sneaks with determination back to Verona to facilitate their getaway. Romeo is determined to have Juliet, but at the beginning of the story, Romeo is very depressed. Montague quotes, â€Å"Away from light steals home my heavy son and private in his chamber pens himself, shuts up his windows, locks fair daylight out, and makes himself an artificial night†(I. i. 138-141).Montague is talking about how Romeo looks so sad that it seems as if he does not want to come home. Romeo would rather be locked up in a room with shut windows blocking daylight in or out. Romeo was sad beca use he loved a girl named Rosaline. However, Rosaline didn’t love him back. She believed in chastity and Romeo just wanted her. â€Å"Not I, believe me. You have dancing shoes With nimble soles; I   have a soul of lead So stakes me to the ground I cannot move. † (I. iv. 14-16) In this line, Romeo and his friends are going to the party. He is telling them that he does not want to go because he is depressed, and misses Rosaline.An additional way to describe Romeo is daring. This is easily seen by his sacrifices for Juliet. In addition to his tremendous sacrifices,   he   is also undaunted about marrying into a rival family. In fact, he tells Juliet that he would rather die than have her not love him–that is daring! His fearless attitude is demonstrated when he says, â€Å"And but thou love me, let them find me here. My life were better ended by their hate, Than death prorogued, wanting of thy love† (II. ii. 85-87). By marrying her, he is being very br ave and daring, too. He knows how much trouble the marriage could bring, especially since they have to marry in secret.There are many physical descriptions of Romeo as a handsome, young man. In Romeo, Shakespeare created a physically desirable character. â€Å" Well, you have made a simple choice; you know not how to choose a man: Romeo! no, not he; though his face be better than any man’s, yet his leg excels all men’s; and for a hand, and a foot, and a body, though they be not to be talked on, yet they are past compare: he is not the flower of courtesy, but, I’ll warrant him, as a gentle as a lamb. † This is the nurse talking to Juliet in (II. v. 41-47). The nurse is telling Juliet that Romeo is handsome, and better than any other man on the earth.Also, â€Å"When he shall die, take him and cut him out in little stars and he will make the face of heaven so fine that all the world will be in love with night and pay no worship to the garish sun. † ( III. ii. 22-26). This quote is Juliet talking about Romeo. She is explaining what will happen when Romeo dies. When she says â€Å"†¦ he will make the face of heaven so fine.. † Juliet’s language conveys the message that he is very handsome. Romeo is a character in Shakespeare’s Romeo and Juliet. He is depressed, determined, daring, and handsome. These traits only scratch the surface of what an interesting character Romeo is.

Winners Lose in The Lottery by Shirley Jackson - 512 Words

Winners Lose Most people who fantasize about winning the lottery dream about quitting their jobs, traveling the world, and buying $100,000 cars. However, in â€Å"The Lottery† by Shirley Jackson, the villagers mentally prepare themselves to be stoned if they are unlucky enough to win and hope that they lose. Shirley Jackson uses many literary elements throughout â€Å"The Lottery†, such as allegories, symbolism, foreshadowing, the narrator’s tone, and her writing style, which are all used to covey a specific meaning. In the reader’s mind, the lottery is most likely seen as a good thing. Nothing about the lottery raises a red flag, much like the seemingly innocent, happy village. Nothing seems to be wrong with either†¦ at first. The lottery is actually an allegory/symbol for the village. While in the surface, both seem fine, after a while, it becomes apparent something is off (with the lottery and the village), what with the kids collecting rocks (fore shadowing) and the strange attitude all the adults have. Symbolism is seen often throughout â€Å"The Lottery†. One example of this is the characters names. Mr. Summer’s name symbolizes that, through the money he gets from his coal business, he has a lot of leisure time. Mr. Graves’ name clearly symbolizes and foreshadows the grave situation that is to come. The color black symbolizes death throughout the story. The black box and the black dot on a piece of paper lead to death. The box also symbolizes the tradition itself, and theShow MoreRelatedLiterary Elements in The Lottery, by Shirley Jackson1334 Words   |  6 Pagesshort story, â€Å"The Lottery,† by Shirley Jackson communicates this theme by showing how the villagers participate in a lottery every year. In life, there are people who follow tradition because the have to, or they are used to following without question. The author, Shirley Jackson was born on December 14, 1916 in San Francisco, Cal ifornia. In 1937, Shirley Jackson attended Syracuse University where she began to write short stories. She was famous for the short story, â€Å"The Lottery,† and her best sellerRead MoreEssay about The Rocking Horse vs Lottery996 Words   |  4 PagesProfessor ENGL 102-B54 LUO 3 February 2014 â€Å"The Lottery† vs. â€Å"The Rocking-Horse Winner† In â€Å"The Rocking-Horse Winner,† by D. H. Lawrence, and â€Å"The Lottery,† by Shirley Jackson, the two authors illustrate symbols and themes throughout their stories in which one common idea is present: perhaps winning is not always positive. â€Å"The Rocking-Horse Winner,† by D.H. Lawrence is a fictional story about a woman’s obsession for money and the lack of love and affection she shows to her family. HerRead MoreAnalysis Of The Book The Lottery 916 Words   |  4 Pages The Foreshadowing in â€Å"The Lottery† On a warm day in late June, villagers gather in the square to participate in a lottery run by Mr. Summers. The children arrive first and begin collecting stones until their parents call them to order. Mr. Summers calls each head of the household forward to a black wooden box, where each selects a slip of paper. Once the men have chosen, Mr. Summers allows everyone to open the paper and see who wins. Bill Hutchinson wins and his wife immediately starts protestingRead MoreCritical Analysis of The Lottery695 Words   |  3 Pagesâ€Å"The Lottery,† written by Shirley Jackson takes place on the twenty-seventh of June in a small town in the United States. The beginning of the story starts off talking about the local children gathering around and the town square where the lottery is held. At the square, the little boys begin to gather stones from small to large ones and pile them up. The next people to show up at the village square are the husbands as they are discussing daily lif e amongst each other, then finally, the wives beginRead MoreWinners Will Be Executed Short Story Analysis1085 Words   |  5 PagesWinning a lottery is a good thing, right? Someone buys a ticket, then scratches it off or waits to see if they hold the winning number in their hands. However, that is not the case in Shirley Jackson’s world of â€Å"The Lottery†. In her critically acclaimed short story, a small town gathers in the village square and draws a name out of a box, and the ‘winner’ of their lottery is brutally stoned to death. All of this is done in a calm and orderly fashion, as well as without question. The lottery is a yearlyRead MoreEnglish 102 Fiction Essay1129 Words   |  5 PagesMLA Outline THESIS: The themes of Shirley Jackson’s, â€Å"The Lottery† and D.H. Lawrence’s, â€Å"The Rocking-Horse Winner† demonstrate a very powerful and sinister aspect of fallen human nature. The characters in both of these stories are driven to what many would describe as insanity in the pursuit of a passion. Ultimately, these pursuits end in unimaginable tragedy and pain. I. The townspeople in â€Å"The Lottery† and the family members in â€Å"The Rocking-Horse Winner† are caught up in their passions. Read MoreThe Theme Of The Lottery By Shirley Jackson1159 Words   |  5 PagesWhen â€Å"The Lottery† begins, nothing seems unusual about this community, no hint of what is to come, or how heinous an act is about to occur. As they ready themselves for what seems to be a cheerful event, preparing as if to win something valuable, rather than to lose this lottery, eagerness and enthusiasm fill the air. The tradition, this community has been following, is overly duteous, more sheep like, illustrating the extent to which people will go to fit in, to be part of a crowd, to feel acceptedRead MoreAnalysis Of Shirley Jackson s The Lottery Essay878 Words   |  4 PagesMichael Espinoza English 1302-5003 Professor Johnson June 22, 2015 Research-Based Argument Essay Shirley Jackson’s â€Å"The Lottery† Born on December 14, 1916, in San Francisco, California, Shirley Jackson was an American author whose novels and short stories are still relevant today. Jackson grew up in California and moved East with her family when she was 17 years old. She began her college career at the University of Rochester, withdrew for one year to practice her writing skills at homeRead MoreThe Lottery Shirley Jackson Analysis1089 Words   |  5 Pages In Shirley Jackson’s â€Å"The Lottery,† the story conducts a â€Å"lottery† that involves the families of the town to go into a drawing. Once the drawing is done, the winner of the lottery is used as a sacrifice in the town and is pelted by stones thrown from the community, including children. Furthermore, the basis of â€Å"The Lottery† has to do with psychological problems and influence. Psychoanalysis is built upon Sigmund Freud’s theories of psychology, which asserts that the human mind is affected by theirRe ad MoreCompare Contrast Fiction Essay794 Words   |  4 PagesCompare Contrast: The Rocking-Horse Winner/The Lottery ENGL 102_B40: Literature and Composition Spring 2011 Michaela Gates L23562144 APA Gambling, whether for life or money, is risky and success is not guaranteed, even if you ‘win’. Two different tales both involving risk. 1. Gambling for something valuable - One for life and the other for money 2. Characters’ Personalities - Paul was hopeful and cared deeply for his