Endangered Species

I have selected endangered species as my topic because no matter what we do or where we go, everything around us is affected by any changes that we make in the surrounding environment. One of the articles that I have selected covers multiple attacks that have been made by gray wolves killing huge quantity of valuable cattle and other livestock and whether or not they should be removed for the endangered species list. The other defines and talks about endangered species themselves and the reason that the endangered species list was created in the first place.Endangered Species Author: Current EventsTitle: Man versus WildDocument type: Article (Informational)Primary audience: Educational| Author: The McGraw-Hill Companies, Inc. Title: Endangered speciesDocument type: Encyclopedia (Informational)Primary audience: Educational| | | In a search that I did in the AIU library, I can across an article from an informational magazine called† Current Events†. This is an informational article where the primary audience is teachers and students. They talk about a particular animal that is currently on the endangered species list called the gray wolf.According to the article, â€Å"In 2008, the U. S. Fish and Wildlife Service (USFWS) suggested that the gray wolf population had recovered to the point at which it no longer needed to be listed in some states† (Current Events, 9/27/2010). But according to the article, some wildlife protection groups took action to put an end to the proposal. The gray wolf was first put on the endangered species list by the USFWS in 1974. But according to estimates given by experts that the magazine collected the research from, â€Å"There are 1,700 gray wolves in Idaho, Montana, eastern Oregon, Washington, and Wyoming.I came up with the thesis statement of â€Å"No matter what we do or where we go, everything around us is affected by any changes that we make in the surrounding environment†. In Michigan, Minnesota, and W isconsin, there are about 4,000, and gray wolves have been spotted in Colorado, Utah, and as far east as New England† (Current Events, 9/27/2010). Now the USFWS is making its’ fourth attempt to remove the gray wolf from the list in Minnesota, Wisconsin, and Michigan but Michigan and Wisconsin are both asking to decrease the wolf population by ten percent annually from the government.And a U. S. representative from Texas is proposing to ban the gray wolf from being listed as endangered or threatened in any state from the Endangered Species Act. But quite a few wildlife protection organizations oppose any change in the status and still say a wolf recovery plan is still needed even though there are reports of losses in Montana and Idaho. One case where a Montana rancher lost â€Å"at least three calves, valued at $2,400, to the Horse Creek wolf pack before wildlife officials took action† (Current Events, 9/27/2010).The McGraw-Hill Concise Encyclopedia of Science and Technology defines an endangered species as â€Å"A species that is in danger of extinction throughout all or a significant portion of its range. â€Å"Threatened species† is a related term, referring to a species likely to become endangered within the foreseeable future. The main factors that cause species to become endangered are habitat destruction, invasive species, pollution, and overexploitation† (McGraw-Hill Concise Encyclopedia of Science and Technology (2004). â€Å"The evidence of a recovery for the gray wolf is as plain as day,† says U.S. Rep. Denny Rehberg (R-Mont. ), who supports Edwards's proposal. â€Å"Yet Montana †¦ wildlife managers have their hands tied when it comes to managing the predator. † (Current Events, 9/27/2010). Currently gray wolves are still on the endangered species list and can only be killed with the governments permission or by an authorized government agent as they deem necessary, but quite a few wildlife officia ls feel that the wolf population is stable however and are ready to â€Å"pull the trigger when packs pose problems† and believe that â€Å"part of having wolves is having o kill wolves,† Mark Collinge, director for Wildlife Services in Idaho, told The Associated Press (Current Events, 9/27/2010). Some wildlife advocates say that man will always come out as top dog in the battle of humans versus wolf and that human activity, hunting, and trapping put the gray wolf on the endangered species list in the first place. And there is the possibility of the wolves becoming endangered again if they were to be removed from the list. And some wildlife advocates still don’t agree that their population is large enough to recover from harsh winters and disease if humans are a threat as well.And simply reintroducing a certain number of wolves back into a particular region may not be enough according to Humane Society of the United States (Current Events, 9/27/2010). So in conc lusion, both the USFWS and wildlife protection groups will have to at some point come together at look at what is best for both the gray wolf and also what is best for the people that have to live in the regions that are populated by the gray wolf and come to a joint decision about the final action to be take in order to keep both parties out of harm’s way.This article agrees with my thesis statement of â€Å"because no matter what we do or where we go, everything around us is affected by any changes that we make in the surrounding environment† because it is giving both sides of the story that is presented and giving insight as to why each side is taking the actions that have been said and giving reference points on those actions instead of just saying something to say it and not having anything to represent their case on the subject.

Leaving the Cave by John Artibello Essay

It is only through a man’s deliberate attempt to understand his world and ultimately himself that he is able to achieve a truly meaningful life. True, ignorance saves a person from the tedious process of knowing the answers to every difficult question, yet it is ignorance that imprisons the person to what is superficial and illusory. In a day and age of a market-driven society, people easily fall into the trap of the same run-of-the-mill desire for material things and for the glitz and vivid colors of the media (Artibello YEAR). Indeed, so much so that their blind adherence to material and physical pleasures prevent them from breaking away of such a cycle. Such a problem is not new but in fact has been addressed by Socrates two thousand years ago. He said that most men cannot see beyond the illusions of life and are stuck with the shallow and false appearances of the world the surface level. This is so because they are like men chained to the ground inside the caves since childbirth that they are unable to plumb the true meaning of what they see. However, once a person is set free to investigate the outside world, he will at once begin to perceive reality in all its overwhelming plenitude, and from there pursue, a life full of meaning and significance and then achieve lasting happiness (Artibello YEAR). Reference Artibello, J. (YEAR). Leaving the cave. [Insert PLACE OF PUBLICATION: PUBLISHER].

Internet Protocol version 4 (IPv4) Security Essay

IPv4 is an end-to-end network model that supports the multicast operation. Multicast operations or communications involve information transfer from one node in as single transmission to multiple receivers within the network. Moreover, it facilitates the broadcasting of multimedia information like videos and audio teleconferences. IPv4 utilizes MAC addresses and IP addresses to send data packets within and outside the Local Area Network respectively. For security purposes, routers are used in the interconnection of multiple networks to map the IP addresses to related MAC addresses. IPv4 uses 32-bit addresses that are divided into octets, each octet separated by a period. This gives different address ranges that are used for different purposes. This protocol establishes the use of group access controls, router trusts and group center trusts. However, since information is being sent to group users sharing the same address, it becomes challenging to implement encryption standards and authentication infrastructures. Although sharing a public key may remedy the situation, it is only successful if the number of receivers is limited (Bachert, 2002). As a result, while some receivers get error-free transmissions other may not even see the data that has been transmitted. Internet Protocol Security (IPsec) provides a homogeneous security mechanism framework within the IP suite. IPsec offers a security protocols that operate independently from data origin authentication, cryptographic, replay protection and key exchange mechanisms used in protecting explicit applications. To be put into consideration, IPsec depends on the founding of Security Associations (SAs) between the individual hosts involved in sheltered communications. The SAs agree with clear-cut authentication algorithms, security and cryptographic features that the host uses to securely communicate with another host.

Augustine Essay Example | Topics and Well Written Essays - 250 words

Augustine - Essay Example Original sin is a concept in Christianity which has evolved from the concept of, fall of mankind. Augustine describes the action of Adam and Eve as a foolish act which was guarded by confidence and pride, his emphasis being more on pride. He further elaborates that the stain of this action has affected all human beings and this trait is present in all human beings from their inception and no matter what they do in their entire life, they cannot escape from this taint. According to him when Adam and Eve committed the sin, it resulted in the reproduction of mankind which makes all humans his descendants born with the trait and tendency to commit sins. He states that all humans are born bad and remain so unless they ask for forgiveness and hence they are a denounced crowd. He teaches that all humans are subjected to physical attraction and sexual desire and is this feeling is not fulfilled it results in uneasiness and restlessness. He has stated humans to be sinners who lack the liberty to do well; they are corrupted in nature and possess the tendency to disobey God’s orders until they are granted godly grace. Augustine’s views on original sin contrasted with other philosophers’ notions and hence faced a lot of opposition. (Paul, 25) Works Cited Paul, Rigby. Original Sin in Augustine’s Confessions. University of Ottawa Press. 2000.

This is a discussion Question Research Paper Example | Topics and Well Written Essays - 250 words - 1

This is a discussion Question - Research Paper Example First and foremost, examine the strengths and weaknesses of Evidence Based care Practices. The use of self-assessment such as that experimented by Gale (2009), can assist to identify business strengths and barriers in developing Evidence Based Practice efforts. Additionally, educating and training should be enacted since the two ways can add knowledge and reinforce practitioners’ viewpoint about the advantages of Evidence Based Practice as explained by Varnell, 2008. Clinicians may panic that they will seem to be deficient of proficiency, and familiarity will provide them self-assurance in shaping an evidence foundation for their practice. Furthermore, fashioning an atmosphere that encourages curious approach about medical care serves as a good strategy. The strategy can be attained through finding opportunities for finest practices and questioning existing practice. Moreover, it can be fulfilled by building a custom in which Evidence Based Practice is esteemed, assisted and anticipated. Regardless of the hindrances encountered in executing evidence-based practice in scientific practice, it is essential to form systems and procedures that decrease these limitations. In spite of the structures within which the clinician practices, there is a logical move toward discovering and documenting the preeminent potential evidence for practice. The procedure involves defining a problem, for example, a clinical problem. Followed by identification and appraisal of the significant probable evidence, and sketching conclusions regarding best

Matthias Duwel`s painting Consumer Consumption Essay

Matthias Duwel`s painting Consumer Consumption - Essay Example It is evident from the study that Matthias Duwel, the author of the painting ‘Consumer Consumption’ has taken the opportunity of presenting his painting to discuss what the terms flux and stability mean to him with respect to his art and the environment around him. He states that flux is a constant state of dynamism where people keep moving from one place to another, whereas stability is a balanced state of mind which is rarely possible in the world we live in. Thus, flux is the reality that people are living within on a global scale. The painting helps to show how everything in the world is in a constant state of flux, and thus out of control. One may see a series of homes right in the centre of the painting, whirling out in a chaos of colours that overpower the residences. This helps to show how people are constantly moving in order to keep themselves happy; they take up material aspects of life thinking that such a constant switch from one thing to another will help t hem to retain their interest in living. People do not pay heed to their emotions anymore on a frequent basis and need to be reminded of a time when ambition and desire were lesser mortals in the face of life and adversity. With the growing desire for more and more, people have begun to destroy nature in order to feed their hunger for avarice and are not able to remember the simple things that life has to offer to them. Urban populace is growing day by day, wiping out all strands of the green and lush environment; as shown in the painting, all kinds of material objects are growing out of the few trees on the planet, which are subsequently decreasing in number and size. Moreover, the depiction of size of the homes and plants in comparison to the array and myriad of colours and objects may also be a reference to importance people give to these aspects rather than worrying about their ‘roots’. In this work of Matthias Duwel’s, the populist idea of a free, orderly and stable society has completely been deconstructed, giving way to individualism, free thinking as well as self determination. However at the same time, this constant state of flux is almost even more constantly obstructed by disasters that nature strikes upon man. For example, earthquakes, hurricanes, typhoons and floods are all natural disasters that strike from time to time, a way of nature telling man that it is probably tired of the pressure that has been put on its resources. Nature cannot be taken for granted anymore, because otherwise the potential hazard of man becoming extinct will soon also become a reality. In conclusion, the fragmented landscape depicted in Duwel’s painting is a reminder for people to understand the concept of abundance. Strips of malls and other facilities are more common these days than looking at trees planted on a boulevard and thus, in order to stop this injustice, people need to stop and pay heed to these things that actually make up life rat her than succumbing to their callous ways. Thus, the focus of this art pieces has shifted from decaying urbanity to the growth and hubris that man survives within these days and calls ‘comfort’

Mobile Phone Battery Wirless Charger Lab Report

Mobile Phone Battery Wirless Charger - Lab Report Example The wireless power enables the electrical energy to be transmitted from the source of power to an electrical load. The system operates without connecting wires. The system is important because it is used in places where interconnecting wires are impossible, inconvenient, or hazardous. A mobile Phone Battery wireless charger is a system that charges mobile phone battery using a wireless charger. The idea behind wireless charging is to plop the device on the shelf and have it charged. The technology replaces cable wiring and standardize on a single interface. Additionally, the interface will be able to adjust the power setting to charge various types of batteries. The mobile phone battery wireless charged has two circuits; receiver circuit and transmitter circuit. The transmitter circuit has a step down transformer of 230V to 12V (â€Å"Wireless technology prospects and policy options†, 2011). The transformer steps down 230 Voltage from 12 Volts. Consequently, the 12V AC is then converted into 12 Voltage DC by a bridge rectifier. A 2200/25V capacitor then filters ripples and pure Direct Current is supplied. The oscillator circuit with the assistance of transmitting coil, will oscillate at 10MHz, thereby transmitting the wireless power. The receiver circuit will then receive the power with the help of a receiving coil and flow through the circuit of a voltage multiplier (â€Å"USB Cellphone Charger circuit†, 2008). . The voltage multiplier circuit consists of the capacitor voltage multiplier and diode. ... Consequently, I would to thank our department chairs, Professor Carl Fred, and Professor Brian White, whose support demonstrated concern for international wireless technology supported by commitment in modern technology and comparative literature. Additionally, a thank you to my professor Milton Smith, who introduced me to wireless technology, and whose hard work and passion for the wireless technology has a lasting effect. I want also to thank my University for the consent and approval including the copyrighted pictures as part of my research paper. I sincerely thank the press publishers for offering me with pertinent sources for this paper which was initially published by â€Å"mobile wireless charger† journal. I also want to pass my gratitude to my friends, family, and classmates for the financial assistance granted to facilitate my research work. I have taken effort for this research paper. However, it would be impossible with the sincere support and assistance of various individuals and organizations. I would extend my sincere appreciation to the above named persons and the university. Table of Contents 1. Abstract 2 2. Acknowledgement 3 3. Introduction 5 4. Background 6 5. Proposed Methods 9 6. Results 11 7. Conclusion 12 8. References 15 Introduction The paper is a lab report detailing a mobile phone battery wireless charger. The paper explains each element in the diagrams and how they operate in the circuit. Consequently, the paper analyses the diagram geometric analysis of how they operate and the possibilities of problems and errors. The wireless power enables the electrical energy to be transmitted from the source of power to an electrical load. The system operates without connecting wires. The system is important because it is used in places where

Annotated Bibliographies Bibliography Example | Topics and Well Written Essays - 500 words

Bibliographies - Annotated Bibliography Example ganization came up, the challenges faced by the society before and after setting up of the organization and the tremendous changes that the organization has gone through since establishment. The article gives a good overview of the progress that the organization has made in assisting the juveniles. At the beginning of the article, there is a clear indication of the need to seek alternatives for the juvenile cases awaiting trial. The article clearly states the initial mission for the setting up of the Juvenile detention Alternatives initiative and how these have been achieved and the challenges faced along the way. This article stipulates the efforts that the juvenile judges and county officials are putting in place to decrease the number of juveniles ending up on the criminal justice system. The article states that the Haris county officials have set aside $700, 000 after making changes to the detention policies. The article explains in a detailed way the adopted ways to resolve the juvenile system challenges. The article explores the effects of the juvenile system and expounds on ways to improve the system. The article brings into light other organizations dealing in the juvenile system and the efforts they have put to better the system. The article expounds on the policies being implemented by the Annie E. Casey foundation in relation to juvenile detention alternatives initiatives. The article lists down police, juvenile courts, schools, public defenders, elected officials, county attorney and community representatives among others as the stakeholders of JDAI. The article goes ahead to explain the category of juveniles and the correction measures that can be taken to correct their behavior. The article explains the role of juvenile system in correcting the behavior of young criminals. The article clearly explains the various milestones achieved in Juvenile detention alternatives initiative and further efforts that should be implemented to make it a success.

Fire in the SUVs in Southern California Essay Example | Topics and Well Written Essays - 250 words

Fire in the SUVs in Southern California - Essay Example Although these groups of terrorists do not kill people, they still create fear among innocent lives. Their manner of espousing their belief of protecting the environment is quite radical. They resort to arson and other similar violent acts. They would not be labeled as terrorists if they only resort to peaceful protests such as giving away stickers which express their abhorrence on SUVs.   The people who set fire on the SUVs and some SUV dealerships may be labeled as terrorists because of their clear violation of the criminal laws of the United States, particularly committing an â€Å"act dangerous to human life† (Federal Bureau of Investigation 4).   The burning of the SUVs was attributed to the Earth Liberation Front (ELF) which is an extremist environmental movement who strongly believes that SUVs are pollutants because of their poor fuel efficiency. Their strategy is to destroy properties which harm the environment. They are like other terrorists who cause damages amounting to millions of dollars. They claim to be protectors of the environment, but how can they be considered as such if they are sowing terror in society. If this is not terrorism, then what is?   

Equality frequently throughout the texts Essay Example for Free

Equality frequently throughout the texts Essay Equality is understood and implied differently by everyone. Thats why it is easier said than done to pin point what equality truly is, or else can be classed as. Thomas Mores Utopia and Gorge Orwells 1984 explore the issues of equality frequently throughout the texts, although it is the same theme that is portrayed, the way in which they do it is individual to their personal views and interpretations of equality, which is often effect by there culture and the time period of which was written. Thomas More implies the theme of equality throughout the book through the subject matter of labour and education. Farming is everybodys job The women and men both have equal opportunity to study a trade as well as functioning in farming. Furthermore, the Utopians all have the same working hours and hours of free time, building the people into an equal unit, contrasting to a status based capitalist countries. More eludes the sense of equality through the use of pedantic numerical figures, omnisciently manipulating the reader into believing in this all equal society without questioning, almost creating a semblance. More continues to reinforce the theme of equality by touching on the Utopians educational methods. An illustration of this would be the fact that students are taught in mixed ability groups, there is no higher achy foundation or higher tiers. Utopians are all taught equally rather than individualising them through different intellectual ability. From the word go the Utopians are indoctrinated into prioritising agriculture. They are all required to study from a small selection of trades; this removes the ability to make individual choices making the utopians become psychologically equal. This is so the people do not became philosophical and start questioning their society, therefore they are all equally being manipulated. More eludes equality through synthetically listing the trades, subliminally making us believe Utopians have a large choice of trades, when in reality there is a small restricting hand full that makes sure people are equal and can not gain status through their work place. Everyone is brought up to have equal aims working the trade that is essential to the Utopians survival. More successfully creates a constant feel for equality trough the repetition of plural pronouns; they all everyone The connotation of the lexical choices used suggest of equality and collaboration. More never individualises anyone, an example of this would be the fact that during this passage Raphael never uses the names of the people this subliminally reinforces equality. Practicality is clearly an equal priority for the Utopians; essential to the public They only practice trades that are essential to survival their clothing is produced based on practicality in the work place as well as every day functioning although this way of life sounds lifeless and boring nether the less Raphael seems to enjoy it; these clothes are quite pleasant to look at Mores descriptive writing creates an image, a sea of people who are equal physically and mentally, the imagery produced create a feel of indoctrination the connotation of this passage, produced by the suggestive lexical choices suggest of a society were individually has disappeared so much so that even physically they are starting to look equal. Raphael continues to talk about clothing; Everyone wears the same sort of clothing This removes individual style and stereotypes from society, therefore no one has the chance to convey7 power or status through how they dress. This however is a complete juxtaposition to the society More comes from; were people such as Henry the 8th, rely heavily on fashion to convey their wealth and power. However the portrayal of complete and utter equality is clearly ironical contrasted by the fact that Raphael then goes on to state they vary according to sex and material status This presence the theme of equality through the use of inequality. George Orwells 1984 suggests of an emotional equality by describing hate week; savage, barking rhythm The military connotation suggests that the musics purpose is to evoke strong emotion. This implies that Big Brother aims to create unity of the people through emotional hate. The purpose of this would be to create an equal response from society as a whole making sure none question the meaning of hate week. Orwell makes us as the reader also feel the hate by pace shifting the text through the use of a asyndetical sentence structure, causing the reader to read at a faster pace therefore, making us feel emotionally equal to the characters because the read to feels the tension and rush they seem to feel in the book. Propaganda is introduced through the use of branding; victory mansion The mention of victory items is a constant theme right the way through the book. The repetition and reinforcements of possessions such as victory gin creates propaganda were the characters are equally subliminally manipulated. The characters are force to believe in the sense of winning there is no question of losing, they are so confident about the matter in hand. Furthermore this creates equality as they all have the same branding of products therefore know one can be classed as having a higher status or amount of wealth due to the branding they own. This has the same principles of why the utopians wear the same sort of clothing, also in 1984 they have to wear the same overalls, removing any individuality for society making all equal. This is a contrast to Orwells society were certain branded items implied you may have more class. Orwell starts using metaphorical references to describe Winston and Julia; lay side by side on a stripped bed under the opens windows, naked for the sake of coolness. The rat never came back but the bugs had manipulated Their nudity portrays a sense of equal vulnerability in which they both feel free and careless of their surroundings. Furthermore they are both equally disobeying the rules of their society, both continuing to question the regulations, in other word Julia and Winston are unified and are equally taking a stand by no longer fighting their sexual animal instincts. Julia and Winston are portrayed as an equal force, they both have equal power over each other. The bugs produce connotations of being dirty which is what society views on sex, this is metaphorical for Julia and Winston being scandalise and dirty. The rats however represents humans natural animalised sexual instinct. The bugs and rats implied meaning contrast massively.

Hobbes Concept of the State of Nature Analysis

Hobbes Concept of the State of Nature Analysis Explain and assess Hobbes claim that the state of nature would be a war in which every man is enemy to every man. Hobbes concept of the state of nature that he proposed in the Leviathan was defined merely as a condition of war, without the creation of a civil society he suggested that there would be a war where ‘every man is enemy to every man’. Hobbes assumption of human nature is based around the absence of a political society such as government; where no laws or rules are present. This condition creates a society filled with individuals living in constant fear and leads to perpetual war. In the first section of this essay I will explain the foundations that characterized Hobbes idea of the state of nature around and whether there is any escape from it. I will then go onto to evaluate whether this state of nature is only defined by savage behaviour and war and how other philosophers such as Locke and Rousseau researched the state of nature to come up with conclusions that contradict Hobbes original theory. Hobbes stated that an individual’s natural condition is seen ultimately as egoist, with no concerns of morality each are driven by a powerful desire to amass great power. This instinctual drive cannot be restrained due to the lack of an overarching authority in society. Thus each human is continuously seeking to destroy the other in pursuit of reputation and self-preservation. This ultimately leads to life being ‘nasty, brutish and short’ (Hobbes, 1982). Hobbes believed that morality could not exist in such a state and that judgments centred around good and evil cannot exist until they are dictated by a higher authority present in society. Individual’s naturally attempt to increase their power sources as a means of future protection, this combined with their need to acquire what they like leads to this continual competition between each other. However we need to question whether this competition in the state of nature would eventually lead to war? Another assumption Hobbes puts forward is that all men are equal by nature, meaning that each of them possess equal abilities to accumulate powers and to gain what their appetites desire. However he recognises that there are limited resources available which encourages competition leading to each becoming enemies and supporting his quote of every man is enemy to every man. You would think that by regarding equality Hobbes would consider that we should respect each other and act with compassion but Hobbes definition of equality relates to the idea that we all retain the same level of skill and strength therefore we all hold the same capacity to kill one and another. It is a condition in which ‘every man has right to everything; even to another’s body’ (Hobbes, 1982) This concept was supported by Doyle who identified that men were equal as they had similar passions and potentialities, they were mostly dominated by lusts and inner passions which were out of their con trol (Doyle 1927, pg. 353) He went further to state that the condition of life was one of never ending war as ‘justice and injustice have no place’. Hobbes main idea of self-preservation in the state of nature can be exemplified by Plato’s story of the Ring of Gyges. Those in possession of this ring acquire the power of invisibility. With this ring, the individual either decides to act morally or immorally (Plato, 2007) Individuals in the state of nature would use this ring to satisfy their own personal desire. Whilst in possession of this ring they would be able to obtain everything they want, it would be very beneficial in terms of survival. Hobbes suggestion is that if individuals were presented with the ring they would not hesitate using it as it would provide protection and self-preservation which is their main focus due their egoistic makeup, this supports his idea of the condition of mankind. There are therefore 3 key main elements which characterise the state of nature; glory competition, and diffidence. These are known as the causes of quarrel. We are primarily concerned with our own safety and Hill (2006 pg. 134) reinforced Hobbes idea that uncertainty about the character and behaviour of others in society leads to mistrust due to the lack of confidence in the motive of others which turns them against each other. This consequently leads to the establishment of a sovereign to enforce authority over society. Hobbes definition of the state of war is not characterized by violence but as an individual’s constant readiness to fight. This state becomes too harsh that human beings naturally seek peace due to reason, and the best way to this goal is to create the Leviathan through what is called the ‘social contract’ which is entails having an ultimate sovereign as a legitimate source of power. The state will function due an element of fear being present whi ch will ultimately protect and ensure that the contract is followed, people would have given up their rights and overall power to the government. As Alexandra (2001) stated that to escape from a state of nature it is necessary that the fundamental laws of nature are accepted as â€Å"public standards of behaviour† (pg.3), and according to Hobbes this can only be achieved if all people agree to limit their rights and to act to in accordance. Even though Hobbes viewed this nature as a battle and struggle between men for the ultimate goal of survival, there are arguments against this idea that the state of nature is characterized by a chaotic world of continual fear between individuals. Locke interpretation of the state of nature was one of perfect freedom were men inherently have a sense of morality which discourages them from engaging in acts of evil. We can thus resolve any conflicts. He depicted the idea of men not having any incentives to â€Å"destroy himself, or any creature in his possession†. It is reason that leads the way in preserving a peaceful life, and teaches us that harming one another is not a moral action (Locke, 2005) From Locke’s analysis on the state, we can see that it contradicts Hobbes views on human nature. One on hand the individual is represented as good with an innate moral instinct while the other is a self-driven creature, we need to regard whether it is possible to live an acce ptable life in the absence of government or sovereign rule? Thomas.J (2009) researched to conclude that men have always been under the influence of some degree of authority, and even when there has been no control exercised by the state it has been god that has inspired them to act in a kindly manner with generosity. Men have the natural habitual ability of living with other members of their society without becoming a â€Å"social animal†. He developed his ideas further and stated that even before the state emerged, fathers were seen as the dominant figure in households and ruled over their wife and children; families were seen as ‘a unit of social organisation’. Doyle backed up the idea presented by Thomas by stating that human beings were predestined to perform acts of evil through god, so we needed to question whether they could really be held responsible for their actions.(1927, Pg. 340). He however went onto support Hobbes claim that men were dominated by their natural instinct and were free to act as they wished, which meant they only had the power to evil. Nevertheless we also needed to consider that the action of good deeds by man is seen as automatic (1927 pg. 342) The main concept Hobbes failed to examine and take into consideration when coming up with his theory of the state of nature is that humans have a social inclinations which include affection, building relationships and friendship which leads us to being rational human beings. This social nature embed into humans is one that drives them to cooperate. Merriam (1906) examined Hobbes literature and notice how he failed to recognize the existence of social qualities in human nature. The fundamental laws of nature commands all men to be peaceable but to also be compliant with each other, even if they entered a state of war nature would command them to be socially minded and love one another which would minimalize any effects of war between man. This statement was contradicted by Haji (1991) who argued that individuals fail to realise the benefits that cooperation with others would bring in the long term and would rather just opt for the short term benefits of them choosing to not cooperate and act solely, this leads to a course of action where everyone in society decides to not cooperate than achieve any effects through cooperation which ultimately leads to a continual fight for self-preservation. It is clear that both researchers have examined the notion that cooperation is an important aspect of human beings day to day life, however there will always be different circumstances where individuals choose whether to cooperate or not. We can focus on the prisoner’s dilemma to look into this further, the prisoner’s dilemma is a game theory which gives the individual an overall outcome and a path of choice, and we can relate this to everyday life where certain choices give us greater benefits. We may desire to choose one that gives us greatest satisfaction or an equal option which benefits both parties. There are different people in society, some are more aggressive and self-motivated while others are inclined towards social relations. Nevertheless it is important to realise that social behaviour that involves cooperation can be adopted and learned in such a way that restrictions enforced by society are not necessary to control the behaviour of certain individuals. Human behaviour thus can be controlled by education (Kavka,1983). Kavka also goes onto say that Hobbes theory on the state of nature is narrow minded due to his interpretation of what establishes a civil society and of what constitutes the state of nature. Hobbes predominant view is that only an absolute sovereign can be an authoritative common power. Otherwise, he stated that in the absence of a common power, people are in a state of war which is not necessarily true. We can therefore conclude that Hobbes claim that the state of nature is one of war is not entirely true, and at no time has this state of nature existed, it was a hypothetical scenario formed by Hobbes based around the presumption of a state in anarchy. The state of nature was represented as a state of war upon the assumption that society is suffering due to a shortage of resources and competition over food supplies, however this is not the case in real life and there is ‘room for all man’. Thomas (2009) states that a state of war will only arise when individuals are severely hindered in preserving their lives. If we look at current political situation however there is anarchy present among the states. There is no overall world government which regulates power over all states. If we consider states separately we can justify what Hobbes stated about the state of nature. It is evident that there is current inter-state and intra state war still present today, and certain crimes which are committed which go unpunished. The fear of war is always existent and states go to extreme lengths to dominate others, as well as this there is still a certain degree of mistrust between people even when there is a common power, thus Hobbes idea of a state of nature being one of war is supported to some extent as there will always be some form of competition amongst people but it does not necessarily have to be as brutish and vulgar as Hobbes described. Bibliography Alexandra, A.(1992). ‘Should Hobbes state of nature be represented as a prisoner’s dilemma?’ .The Southern Journal of Philosophy. Vol 2. Melbourne: The University of Melbourne. Alexander, J. (2001). ‘Group Dynamics in the State of Nature’ Erkenntnis. 55(2): pp.169-182 Doyle, P. (1927). â€Å"The contemporary background of Hobbes ‘state of nature’†. Economica. Vol 21. pp 336-355. Haji, I. (1991). ‘Hampton on Hobbes on state of nature cooperation’. Philosophy and phenomenal research. 51(3): pp 589-601. Hobbes, T (1982). Leviathan (Penguin Classics) Hill, G. (2006). Rousseaus Theory of Human Association: Transparent and Opaque Communities. Kavka, G. (1983) ‘Hobbes War of All Against All’. Ethics. 93 (2):pp. 291-310 Locke, J. (2005). Two Treatises of Government. London. Merriam, C. (1906). ‘Hobbes Doctrine of the State of Nature’. Proceedings of the American Political Science Association. Vol 3. pp. 151-157 Plato. (2007). The Republic (Penguin Classic) Oxford University Press. Schochet, G. (1967). ‘Thomas Hobbes on the family and the state of nature’. Political science quarterly. 82(3): pp 427-445. Thomas, J. (1929) ‘Some Contemporary Critics of Thomas Hobbes’. Economica. Vol 26. pp.185-191

Managing And Leading Change

Managing And Leading Change Ashland Case Study Assignment Company background Ashland Inc is a Fortune 500 and Standard and Poors (SP) Midcap 400 company, providing specialised chemical, technologies and insights through Ashland Aqualon Functional Ingredients, Ashland Hercules Waters Technologies, Ashland Performance Materials, Ashland Consumer Markets (Valvoline) and Ashland Distribution. The firm has operations in more than 100 countries worldwide. In 2010 the companys revenue equated to $9bn, but its beginnings in 1924 were far more humble and it has   been though many changes since it was founded in 1924 as part of the refining arm of the Swiss Oil company, and it was then known as the Ashland Refining Company. The company takes its name after the town of its inception, namely Ashland, Kentucky in the United States. In 1936 both companies merged and Ashland General Manager, Paul G. Blazer, became the newly merged companys president and the company achieved $4.8m in sales, and by the entry of the United States into the Second World War they had grown to $12m. During the period a new refinery is built at Catlettsburg to produce aviation fuel. After the war the Ashland brand is developed, and products are sold under the companys name. This enables sales to further rise to $20.4m, and the company makes further strides in 1950 by acquiring the Freedom-Valvoline Oil Company and the contributed to a further boost to sales by 900 per cent. By 1959 the Valvoline brand had begun to reach the top of the lubricants world, thanks to an increase in the firms growing workforce, advertising campaigns, investments in infrastructure and it is highly featured in motorsport to this day. The growth in its petro-chemicals business led to further growth, leading to the acquisition of R.J Brown of St. Louis, Montana and sales grew to $280m. However, in 1966 the company diversified and it purchased Warren Brothers and Ashland Paving And Construction Inc. was born. The firms sales reached $699 million as a result of this acquisition. Furthermore the company continued to evolve during the 1960s with the acquisition of ADM Chemical Group and the formation of Ashland Chemical, making Ashland a leading chemical supplier. In 1969 Ashland Petroleum was formed, a year after the company had reached the milestone of having achieved an annual revenue of $1bn. However, the company further diversified and it enters into the coal-extraction market with the launch of the Arch-Mineral joint venture.   The following year the companys name is changed further to gaining shareholders support, and it became Ashland Oil. It also purchases a refinery, adding the SuperAmerica petrol station and convenience store chain to its holdings. The next milestone appears in 1986 with the establishment of Valvoline Instant Oil Change, which provided a service for lubricating vehicles across 70 units. Since then it has become the second-largest franchised quick lubrication business in the US, and it can be found at 870 locations. The table below, according to the company, shows its other important milestones: Year Event 1992 Ashland acquires most of Unocals chemical distribution business, becoming North Americas leading distributor of chemicals and solvents 1994 Zerex vehicle antifreeze and coolant, the No. 2 brand in the U.S., is added to the Valvoline product line-up. Sales reach $10.3 billion. 1995 Shareholders approve changing the companys name to Ashland Inc. to better reflect our diverse operations. This same year, more than $368 million is invested in 14 acquisitions to strengthen related energy and chemical businesses. 1998 Ashland and Marathon Oil merge their petroleum refining and marketing assets into a joint venture. Eagle One auto appearance products join the Valvoline brand line-up. 1999 Ashland celebrates its 75th anniversary. The company relocates its headquarters from Ashland, Ky., USA, to Covington, Ky., USA, adjacent to Cincinnati, Ohio, USA. 2002 Ashland introduces Envirez resin, the first commercially available unsaturated polyester resin containing a significant quantity of renewable materials. 2004 Ashland reorganizes into two sectors, Chemical and Transportation Construction. This lays the foundation for the companys transformation into a global specialty chemical company. 2005 Ashland divests its joint-venture oil and refining business to partner Marathon Oil, and also acquires Car Brite, a leading marketer of professional auto reconditioning products. Sales are $9.3 billion. 2006 The transformation into a specialty chemical company continues. Northwest Coatings, a technical leader in the development of innovative Waters-based and energy-curable adhesives and coatings, is acquired and Ashland Paving And Construction, Inc. is sold. 2008 Ashland acquires Hercules Incorporated in a $3.3-billion transaction. The deal moves us into the top tier of global specialty chemical companies. 2009 The Nanjing Technical Center opens in China. The applications lab supports customers in the coatings, construction, energy, food, personal care and industrial specialties markets. Sales reach $8.1 billion. 2010 Natrosol hydroxyethylcellulose rolls off the line at a new plant in Nanjing, China. Ashland launches a global joint venture in foundry chemicals with Sà ¼d-Chemie AG and announces plans to sell Ashland Distribution in 2011. 2011 Ashland and our people continue to set the standard for good chemistry and all of the great things it creates around the world. Table data source: Ashland Inc. Ashland vision, mission, values and operating principles The firm aims to be a leading global specialised chemical company by inspiring and engaging with its employees and adding value to everything it does. The company describes its mission as follows: â€Å"We satisfy our customers by delivering results through quality chemical products and services. Our desire to grow drives our passion to win in the marketplace. With a unified, low-cost operating structure, well remain competitive across every business and in every geographic region.† The following are its values and operating principles: Our Values: Who we are We act with integrity and honesty. We focus on customer and shareholder success and compete to win. We recognize each person for the difference he or she makes. We drive innovation and results by understanding the market and its opportunities. We are committed to the values of responsibility, sustainability and transparency. We create safe and health-conscious work environments, require compliance and embrace environmental stewardship. Our Operating Principles: How it happens We operate in compliance with the law and adhere to high ethical standards. We assess the impact on customers and society when making decisions. We are externally focused. Our businesses are defined by markets. We are process-centred. Our processes are designed to optimize global performance. Ashland leaders are first responsible to Ashland and second to a business, resource group or process. We are led by an Executive Committee that enforces our principles, sets our strategy and manages our capital. We are united by our common vision, mission, values and operating principles. Case Study Background Ashland Incs earnings were off track in 2002. The company was also troubled by high levels of redundancy and operating costs throughout its business groups. The annual net results were also lower than the companys share value. Even though the company has evidently gone through a number of transformations and evolutions since 1924, the vice-president of HR at the time felt that the firms troubles because it had turned it into a change-averse organisation. There was apparently no desire for change, and this person felt that as a company they didnt do it well. Doing something different was thought of as change. Between 1998 and 2003 Ashland had gone through a resource group restructuring exercise, relocated its head office, sold its oil exploration business, and it engaged in marketing and refining joint ventures. Dwight King, Ashland Chemicals President for HR, said that there was a lot of rubble left behind, which led to unwanted turnover and reductions in performance. â€Å"As our previous VP of HR would say, a lot of wreckage results from somehow not executing our plans correctly†, he said before explaining that the elements of a previous failure were impacting severely on the business. There was also a new and critical project on the table, and the leadership team recognised that they were not being very efficient due to a lacking of understanding of what it means to be change leaders.   Dwight therefore felt that he was about to watch another car accident occur. What was missing was not the what and why, but the how to change the organisation for the better. So in 2003 the firms senior executives recognised that they hadnt changed direction as well as they could have done. So the organisation was nearly broken when the company tried to implement its first Enterprise Resource Planning system in its distribution unit, and this led to a shut down of west coast operations. The implementation hadnt gone as well as everyone had expected. Change was therefore vital, and so Dwight initiated a change management programme. The company needed to build change into the organisation as a competency. The objectives were to ‘retro-fit several of its major initiatives to a change management methodology, integrate project and change management, to create a training curriculum and to build competencies within the following groups: managers, supervisors, practitioners, intact project teams and employees. He recognised that this had to start from the top of the organisation, and so he arranged an executive briefing with all of the firms business unit presidents. He succeeded in gaining sponsorship for his initiative at the meeting. The programmes focused on HR, project managers and the distribution leadership team. By 2005 this had created tremendous momentum, including the adoption of change management terminologies and a new change management approach. However, the first investments in change occurred in 2004 when Dwight facilitated a conversation with the chemical sector leadership team. He asked them a number of questions to find out where the company should be in five years time, and what it should look like. The discussion also analysed, from that particular hypothetical perspective, how the company got there, and what they would have to do to arrive at their perceived ‘destination. There was also some in-depth discussion about the obstacles theyd face and how they would overcome them. The SAP implementation moved forward too. It was now fully implemented, and Ashland formed its GlobalOne project team for SAP to begin a worldwide roll-out. Dwight convinced the SAP project manager that he needed to include a change management element in its deployment. In fact he said that ‘change needed to go well beyond that which was defined by the SAP consultants. â€Å"There were plenty of people who gave lip-service to the word ‘change, including the consultants, two of the largest consulting firms in the world†, said Dwight. He added that their idea of change involved â€Å"documenting the new physical competencies of change around what new buttons you had to push, what new levers you had to pull, what new screens you were seeing in order to enter or bill an order, or service an account.† There was no understanding about the resistance that would be created by any change programme implementation; their views didnt even consider the creation of a body of knowledge about expectations and then reinforcing them through training. This meant that there would need to be some systems training in place, and so a change management consultant was hired for the GlobalOne team. Previously they had implemented SAP Global One in Canada, and even though there was a good change management plan in place, some issues arose. The trouble was that the assets were only there for just two weeks, and then the team left to implement it in the US. Out of this situation came the realisation that you need a dedicated change management structure within the project to make sure that it succeeds. It was also recognised that certain people were needed in order to be responsible for the change effort. Around the same period the company implemented an organisation-wide rewards scheme, called Total Rewards, which redesigned the firms salary and incentive schemes. This migrated the company to a single incentive scheme. Previously each group had had their own. Ashlands CEO and Board Chairman, Jim OBrien, was introduced to the change leadership tools, and he used them to identify the champions within the company. Working collaboratively with HR and Communications he developed a strategy to target the change sponsors. â€Å"It went incredibly well†, said Dwight before adding that it was â€Å"fraught with potential landmines and we missed most of them, so Jim, our CEO, became an advocate for change competency.† They also adopted a change management methodology and 150 people attended a workshop. The companys distribution managers and projects leaders, upon participating in the workshops, thought that they had at last struck on what change was all about. Subsequently this marked a change in Ashlands deployment strategy. There was no longer a requirement to apply change management to one project at a time. An enterprise-wide approach was sanctioned by OBrien instead, and he selected Hank Waters to be the Ashland Enterprise Change Management Executive sponsor. Dwight King and Hank Waters then set about creating an organisational structure and identified key players within the ECM Deployment Team. The ECM Deployment Team was created in May 2006, and it began to implement the change management programme across the company from this point. While Hank Waters was at its leader, the team also included Pam Yost, Carol Chistobek, Jerry Prochko, Lisa Ireland, Mark Lambeth, Stacy Dunbar and Vondar Melton. An ECM Steering Committee was also formed to provide oversight for the ECM Deployment team, and it became an important catalyst for driving change further into the organisation. Two members of the team also undertook a course to become change management trainers in a change management methodology. The Steering Committee included heads of HR, Corporate Communications, IT, EHS and two business unit leaders. Its purpose was to provide direction to the change management programme. Together they achieved substantial change between 2003 and 2008, and the company made significantly more inroads than it had done previously to achieve their vision to construct a platform for growth. This exercise was repeated across the globe, and it was helped when a former business unit head and a member of the ECM steering committee, Peter Rijneveldshoek, became president of Ashland Europe. He requested that all members of the 200 plus European management team attend change management training in preparation for the SAP implementation. Dwight says that the company lost momentum at one point due to moving a key executive from change management deployment over to Ashlands Waters division, but the aim was to make change part of the organisations DNA. Therefore European project leaders were also required to undergo change management training. However, this was more embedded in the US more than in Europe. The training also occurred with project managers in China. In April 2007 a series of assessments were conducted, and there were also a number of professional development sessions held with the 12 members of the Operating Committee and the CEO. The aim of the assessments was to help the senior executives to understand the true meaning behind sponsorship of change, and it gave them an insight into how they were fulfilling their roles. Coaching sessions followed these ones, and sponsorship development roadmaps were created to enable the leadership team to develop their skills as sponsors of the change management programme. The project was deemed to be successful with 95% of the participants in a survey about the change management programme reporting that the training and tools helped them to provide support for their employees during the SAP EMEA implementation. An online training course was also provided, and 331 employees took part in it. Again 96% agreed strongly or just agreed that the course had been worth the time it took to take it. However, at one point it was felt that the ECM team required another 6-12 months to ensure that 90% of the organisation would be more change-ready. Problems arose due to members of the team being moved to more permanent roles within other parts of the organisation. Nevertheless, change became more part of Ashlands dictionary than it was previously, and more awareness of what change means was created. TASK: You are a change management consultant whose been asked to come into Ashland to assess the companys change programmes. Critically analyse and evaluate the success of the programme mentioned in the case study, consider other approaches that the firm could have taken, and think about what recommendations for change youd make for 2011 onwards based on the your knowledge of the companys history and previous change management efforts. Use the information contained in the case study, plus further primary and secondary research to form your assessment of Ashlands future strategic direction and explain how it will need to adopt new change management programmes. Consider all of the aspects of Managing and Leading Change that were discussed in your lectures, including the theoretical models and approaches to managing, leading and implementing change within an organisation. Compare your approach to the one taken by Ashland between 2003 and 2008, and explain how you would measure the success of your change management programme. For example, which metrics should Ashland be using to assess the success of its change programmes?

Sonnys Blues by James Baldwin Essay example -- Sonnys Blues James Ba

Sonny's Blues by James Baldwin A captivating tale of a relationship between two troubling brothers in Harlem, "Sonny's Blues" is told from the perception of Sonny's brother, whose name is never mentioned. Baldwin's choice of Sonny's brother as a narrator is what makes "Sonny's Blues" significant in terms of illustrating the relationship and emotional complications of Sonny and his brother. The significance of "Sonny's Blues" lies in the way Sonny's brother describes their relationship based on what he observes, hears, and feels, and how he struggles trying to understand Sonny through the course of the story. This is a story of how two African Americans brothers take their own path through life as they struggle to find meaning in their lives. Sonny's brother point of view is shared in this story as he feels responsible to keep his brother safe. The brother learns to listen throughout this story to better understand Sonny's life. This story is primarily about Sonny's brothers' life, how he struggled in his life and how he is now watching his younger brother Sonny go through the same situation. He worries about Sonny's life; that Sonny might not be able to escape the turmoil that life brings especially being a musician with no ties to family and job security. Sonny's brother sees Sonny trying to become a jazz musician, he watches and listens as Sonny goes through many difficulties in life. He doesn't want Sonny to be a jazz musician, because there is no future in this. At the end of the story, Sonny's brother attends the nightclub to watch... ...Blues" illustrated how life was growing up in an African American family during 1930 Ââ€" 1960's. Black Americans struggled to make their imprint on society. The life of the amazing blind musician Ray Charles comes to my mind as I struggle to understand how the African American culture learned to survive during this time. Sonny and Ray Charles had many of the same life experiences, in particular relying on drugs to forget their past and living in a society where the black man struggled to make a living. Both men used their music of rhythm and blues to gain respect from family and friends. In particular they learned to use music to survive in times of racism, segregation and poverty.

Rhetorical Analysis of Martin Luther Kings I Have A Dream Speech

Martin Luther King Jr.’s â€Å"I Have a Dream† speech was made to thousands of people at the Washington Monument while facing the Lincoln Memorial on August 28, 1963. Dr. King called upon Americas to consider all people, both black and white, to be united, undivided and free. His rhetoric harkened back a hundred years past when the Emancipation Proclamation was enacted during Abraham Lincoln’s term as president which abolished slavery and allowed all people living in America to be equal and have equal rights. Unfortunately, in 1963, America had lost sight of this key Constitutional component instilled in the lives of many. For many years, African Americans suffered from persecution and segregation in a class-oriented society. Martin Luther King, a preacher, born in Atlanta, Georgia, tore down racial barriers that blocked effective communication in a society that ultimately led to mistreatment of high-ranking citizens. His speech brought inspiration and hope to not only African Americans, but white communities as well. His precise diction and passionate words reflected a humble and principled demeanor, which led him to deliver a message to the American people, considered as one of the greatest events in history (â€Å"Dream,† n.d.). An ordinary man, Martin Luther King Jr had an extraordinary message in his speech â€Å"I Have A Dream† that called for human equality and changed social justice, that impacted Americans for many generations to come by using Aristotle’s literary devices of ethos, pathos, and logos, historical and literary references, metaphors, and poetic devices. First, Martin Luther King Jr.’s speech, â€Å"I Have a Dream† accomplished what the founding fathers in American history could not: a call for all people to receive ... ...cted his message. Since then, segregation in all public places that includes America’s schools and government institutions has been abolished. African Americans commonly receive scholarships and equal opportunity for employment. America also elected the first black president of the United States, Barrack Obama. King’s â€Å"I Have a Dream† speech fulfilled his vision of human equality. His focus on the ordinary man to achieve extraordinary things is much like the stamp of his own character as a gift to the masses he would never personally know. References King, M.L. Jr. (1963, August 28). I have a dream—address at March on Washington. Martin Luther King Speeches. Retrieved from http://www.mlkonline.net/dream.html Martin Luther King Online (Producer) I have a dream speech video. Retrieved from http://www.mlkonline.net/video-i-have-a-dream-speech.html

Leadership Impact Essay

This research paper is written on the Leadership styles and the impact they have on the workforce. My information is based on my direct observation while being employed in the U. S. Air Force. My paper will analyze Leadership styles by using two concepts from Robbins and Judge (2009). The two concepts I have chosen are Leader Behaviors (p. 397) and Vision Statement (p. 415). Leadership Behaviors Being in the military for the past nine years has giving me an opportunity to see many different leadership behaviors. Four leadership behaviors Robbins and Judge (2009) defined are directive, supportive, participative, and achievement-oriented leaders (p. 397). The directive leader defines what is expected of the worker and schedules the work (p. 397). I feel that most people start off in with this leadership behavior until they grow as a leader. The supportive leader is concerned with the needs of their followers and interacts with them (p. 397). I have worked with many leaders that have used this behavior and it make them a popular leader, but can make it hard for them to get work done by some of their followers. I have seen were the workers take advantage of a leader because they feel more like a friend and not a boss. The participative leader takes the input of the follower and uses them before making a decision (p. 397). The Air Force leadership does use this behavior by using a yearly climate survey. The last leader behavior is the achievement-oriented leader. I feel that for the most part the behavior is the hardest to work for. This leadership style does not show much concern for the followers and does not take in their input. The leader is goal orientated and expects the followers to perform at their best to meet the goals (p. 97). Vision Statement A vision statement is a tool that leadership can use to tell why the organization exists (Kaplan & Norton, 2008). Most military units have a vision statement to motivate its members. My unit’s statement is Safety first, By the book, Then on time. Our vision statement put the safety of the workers first and the sets the attitude of how the work is to be done. Robbins and Judge (2009) state that a vision should be value centered (p. 415) and all the military units I have worked for have had a vision statement that puts it people first. I feel it can make it easier to work for someone if they value you. Conclusion Leaders may use any of the behavior styles talk about in the paper. Charismatic leaders will try to set a goal and good work environment for their workers (Fischer). The leaders of an organization will have to ensure they use the right behavior to motivate its workers. In Psalm 28:11 David asks to be taught the Lords way and be lead in a straight path. I think this is how a lot of employees feel and it is the job of the leaders to ensure they know what path the organization is going.

Arguments of Peter Singer

Singer’s goal in the article â€Å"Famine, Affluence and Morality† is to get people to think differently about famine relief, charity, and morality. These are key issues that people need to be more aware of and act on them. People who are financially stable and well off should take more of an active role by giving more. They should feel obligated in helping those in need. There are many people suffering severely, those who can help are doing nothing. People should be more willing to give help rather than being obtuse & self-centered. Singer argues it is wrong for a person to suffer from homelessness, hunger, or lack of medical attention. These needs are essential in life and without them can alimentally lead to one’s death. Another argument Singer gives is if a person is wealthy, they are more than capable to help others financially. They need to feel obligated to do so. Instead of a person spending money on extras and materialistic items for themselves, they should donate that money to the poor. The money should help with necessities for the poor and uplift them. On the same point he points out, one should not sacrifice if it would put them in harm’s way. Singer’s concept of marginal utility is that one should give as much as possible to the unfortunate; it should never create a hardship to the giver. This would be doing more harm than good. When a person contributes to the poor, it should not financially affect their lifestyle by putting them in debt, homeless, or without food. People that are wealthy and well off should donate to the people that are unfortunate and suffering. It would be morally correct to help the less fortunate. An argument Singer makes is the distinction between a duty and charity. He states, â€Å"That a duty is an action that is an obligation and charity is an action of something that is good to do but not obligated† (Singer, 1972, p. 232). An example he gives is if a child were drowning, it would be a person’s duty and obligation to help to save the child from drowning. Singer questions why this is any different from charity. Charity is â€Å"generosity and helpfulness especially toward the needy or suffering; also : aid given to those in need† (Dunignan, 2013). Singer feels that people that have the means and are able to help by giving money to the poor should feel obligated and it be there duty. They should be obligated to do this because it is a person’s duty to help others from suffering. He does not understand why a person should feel they have a choice to prevent help suffering, it should be a duty that we have an obligation to do. An argument I would have with Singer is about being fair and right. I do not agree that all people need to be obligated to give away their hard-earned money to the poor. I would agree that people who are born into wealth or have received a large inheritance should be obligated to donate and not the people that have worked many years to get to that state. People born into wealth or have received a large inheritance have been given a gift. Therefore, they should be inclined to share the gift by giving some of the money to the poor. (If money is a gift to a family or they were born into it, they should donate and give to the poor. They did not work for the money it was a gift, therefore a person should feel obligated as their duty to give to the poor. ) People that are well off because of many hours or having multiple jobs should not have to give their money away to the poor. They have worked hard to receive it so they would not have to live paycheck to paycheck. I think these types of people have earned the right to live comfortably and do what they want with their money. They have put the time and work into making the money and it should be theirs to do what they want. â€Å"Famine, Affluence, and Morality† was written in response to an immediate humanitarian crisis. In November 1971, the confluence of war, poverty, and natural disaster had created nine million refugees in East Bengal, and Singer was appealing for immediate life-saving aid† (Jamiesom, 2005, p. 153). An Irish rock musician, Bob Geldof, immediately rushed into the studio with an all star line-up to record â€Å"Do they Know It’s Christmas? † The record sold nearly 4 million copies in the United Kingdom alone, and was quickly followed by â€Å"We Are the World,† produced by Quincy Jones, in the United States. Geldof went on the organized the LiveAid concert the following July, which was broadcast simultaneously from London and Philadelphia, and viewed by 1. 5 billion people around the world. The records and concert ultimately raised between $100 and $500 million for famine relief in Africa† (Jamiesom, 2005, p. 53-154). â€Å"These celebrity-driven, media-centered projects were valuable for a number of reasons. They created awareness of suffering in Africa, motivated people to act, and raised large sums of money†(Jamiesom, 2005, p. 154). Since 1972, the a lot more wealth people have stepped up into given aid to the poverty stricken. The article did raise awareness off the issue that needed to be addressed. In my opinion the wealthy have become more proactive in helping the poverty stricken. Leaving the middle class to do what they can when they can. References Duignan, B. (2013). Encyclopedia Britannica. http://dx.doi.org/http://www.britannica.com/EB checked/topic/1053194/Peter-Singer Jamiesom, D. (2005). Duties to the distance:Aid, assitance, and intervention in the developing world. The Journal of ethics, 9, 151-170. http://dx.doi.org/ProQuest doi: http://dx.doi.org/10.1007/s10892-004-3324-9 Singer, P. (1972, Spring). Famine,affluence,and morality. Philosophy and public affairs, 1, 229-243. http://dx.doi.org/http://www.Jstor.org/stable/2265052

Ethical Theory

Managerial Auditing Journal Emerald Article: On ethical theory in auditing Lutz Preuss Article information: To cite this document: Lutz Preuss, (1998),†On ethical theory in auditing†, Managerial Auditing Journal, Vol. 13 Iss: 9 pp. 500 508 Permanent link to this document: http://dx. doi. org/10. 1108/02686909810245910 Downloaded on: 25-11-2012 References: This document contains references to 47 other documents Citations: This document has been cited by 2 other documents To copy this document: [email  protected] com This document has been downloaded 2432 times since 2005. *Users who downloaded this Article also downloaded: * Gary Pflugrath, Nonna Martinov-Bennie, Liang Chen, (2007),†The impact of codes of ethics and experience on auditor judgments†, Managerial Auditing Journal, Vol. 22 Iss: 6 pp. 566 – 589 http://dx. doi. org/10. 1108/02686900710759389 Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas, (2007),†Professional a ccounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education†, Managerial Auditing Journal, Vol. 22 Iss: 9 pp. 928 – 944 http://dx. doi. org/10. 1108/02686900710829426 Douglas E.Ziegenfuss, Anusorn Singhapakdi, (1994),†Professional Values and the Ethical Perceptions of Internal Auditors†, Managerial Auditing Journal, Vol. 9 Iss: 1 pp. 34 – 44 http://dx. doi. org/10. 1108/02686909410050433 Access to this document was granted through an Emerald subscription provided by ASTON UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. om/authors for more information. About Emerald www. emeraldinsight. com With over forty years' experience, Emerald Group Publishing is a leading independent publi sher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related content and download information correct at time of download. On ethical theory in auditing Lutz Preuss Lecturer, Heriot-Watt University, Edinburgh, UK This article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the ? nal analysis insuf? cient devices, because their necessarily generalised form has to be translated into the speci? c situation and thus requires acceptance rather than merely adherence. Codes have to be complemented with developed ethical r easoning of accountants.Hence, individual ethical principles are discussed which have been applied to accounting in the recent literature, i. e. utilitarianism, deontology, virtue ethics and ethics of care. Unsurprisingly, none emerges as giving completely satisfactory solutions. Yet eclecticism can be avoided by using compound models, which combine individual principles to provide reasonably comprehensive cover of decision-making in a business context. As in any other profession, practitioners of accounting, be they public accountants, management accountants or internal auditors, may face moral dilemmas in their work.In mapping out the ? eld of potentially con? icting interests, the Institute of Chartered Accountants of Scotland (1997, p. i), the oldest professional body in the UK, stipulates: The primary duty of the Institute of Chartered Accountants of Scotland is to the public. This principle determines its status as a professional body . The ICAS (1997, p. vii) requires that: I n addition to the duties owed to the public and to his or her employer, a member of the Institute is bound to observe high standards of conduct, which may sometimes be contrary to his personal self-interest.The author would like to thank Professor Gerald Vinten, editor of Managerial Auditing Journal, and Stephen Morrow, Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, for their helpful suggestions. Managerial Auditing Journal 13/9 [1998] 500–508  © MCB University Press [ISSN 0268-6902] The public accountant is the con? dential agent of the community at large, but the public does not (re)appoint auditors (for speci? c moral dilemmas facing external auditors, see Gunz and McCutcheon, 1991; Moizer 1995; Finn et al. , 1994).Management accountants and internal auditors are employees of the corporation; hence their employment position may collide with their professional values. They too have a responsibility to society – comparable to an engineerâ €™s concern for public safety – and are required by the Institute of Chartered Accountants in England and Wales to observe â€Å"the same standards of behaviour and competence as apply to all other members† (Statement 1. 220, quoted in Maurice, 1996, p. 184). Ethical dilemmas tend to be complex and only hazily de? nable.In accounting, moral agency often becomes a question of causation (Moizer, 1995, p. 425f. ), as the content of an audit report may not have an obvious link with a speci? c result: if an auditor quali? es a company’s accounts, has he actually caused an ensuing bankruptcy? Furthermore, the very subject matter of accounting is such that two equally objective accountants may reach different results. The most visible response by all professional accountancy bodies has been to set up codes of ethics, e. g. by the Institute of Internal Auditors in 1968.Their very existence sets limits for immoral behaviour and offers guidance in ambiguous situations . Studies of members of the Institute of Internal Auditors (Siegel et al. , 1995; Ziegenfuss and Singhapakdi, 1994) found that a clear majority do use the code of ethics in their work. It is seen primarily as an instrument for giving guidance in moral dilemmas (64 per cent) rather than a means to enhance the profession’s public perception (16 per cent). Research by Dittenhofer and colleagues offers an insightful longitudinal perspective nto changing moral beliefs of internal auditors in the light of the IIA Code of Ethics. In 1982 Dittenhofer and Klemm (1983) presented a random sample of IIA members with 20 vignettes, each describing morally contentious issues, and asked respondents to indicate their reaction, ranging from dismissal of the person to doing nothing because no ethical problem is perceived to exist. In 1994 Dittenhofer and Sennetti (1995) repeated the survey, again sampling IIA members. In many cases the authors found signi? cant changes, with IIA members having become more critical and supporting harsher action.So the proportion of respondents who claim they would dismiss an internal audit supervisor who engaged in insider dealing (situation 4) has risen from 50. 1 to 63. 0 per cent, with particularly large increases for trainees/journeymen (+70 per cent), in the category staff status, and insurance (+40 per cent) in the category employer’s activity . However, some cases – arguably less severe ones – have shown little change over the decade or even a decline. In any case, there were no signi? cant differences in terms of gender or age groups.Most astonishing, so Dittenhofer and Sennetti claim, was the fact that for each scenario almost the complete spectrum of attitudes was represented, which indicates that there is no consensus among internal auditors as to what is right or wrong. Codes of ethics are not sufficient to resolve moral dilemmas. For a start, violations of codes have persisted (Finn et al. , 1994; Loeb, 19 71; Pearson, 1987). A distinction has to be made between acceptance of a code and mere adherence to it (Loeb, 1971), which may stem from a strong organisational climate or a fear of being penalised.Furthermore, codes in their universalised form, cannot cover all eventualities. Analysing Dittenhofer and [ 500 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Klemm’s (1983) research, Vinten (1996, p. 56) found a two-fold problem: for some scenarios – clearly morally contentious ones – it was unclear exactly which article of the IIA Code applied and also what response the Code required. Swanda (1990) and Vyakarnam et al. , (1996) found that accountants isplay a tendency to revert to technical knowledge when facing ambiguous moral situations. Hence Mintz (1995) argues that accountants need both technical and moral expertise as well as the intention and ability to act against self-interest if morality requires doing so . Vinten (1990, p. 10) sees three types of codes: 1 a regulatory code, such as the Ten Commandments. It establishes a complete overlap between behaviour and code, which is furnished with such a compelling ethical imperative that further discussion is neither necessary nor asked for.It does, however, not recognise shades of grey . 2 an aspirational code, such as the wisdom literature in the Jewish Scriptures. It provides the standard a person should aspire to but recognises that full compliance may rarely be possible. Yet it provides little help in weighing up alternative courses of action. 3 an educational code: this holds rules and regulations to be unhelpful if not damaging and instead stresses the importance of the individual conscience in a professional situation.The unsatisfactory nature of codes of ethics, Vinten suggests, may stem from the predominance of the regulatory model. It emerges that de? ning ethics as â€Å"the rules of conduct recognised in the human life departme nt of the practice of professional accountancy† (Maurice, 1996, p. 9) is too limited. Codes of ethics have to be reinforced with moral development of accountants. Thus researchers have studied the status quo of moral development in the profession (Finn et al. , 1994 of certi? ed public accountants, Ziegenfuss et al. , 1994, of internal auditors and management accountants).Some authors have then discussed possible improvements of moral development within Lawrence Kohlberg’s framework for cognitive moral development (Lovell, 1995, 1997; Sweeney and Roberts, 1997). Others have sought to clarify how far individual ethical theories and principles are applicable to accounting dilemmas, although the discussion has often been limited to utilitarianism and deontology (Maurice, 1996; Moizer, 1995). Only over the last few years have alternative ethical theories been applied to accounting (Mintz, 1995; Francis, 1990; Oakes and Hammond, 1995; Reiter, 1996, 1997).The aim of this arti cle is to draw the discussion of these ethical theories and principles together into a comprehensive system, where the advantages and disadvantages of individual principles are highlighted. Following Hartman (1994) ethical theories shall be understood less as prescription for action than as tools for understanding complex situations. 1. Utilitarian ethics Teleological or consequentialist ethics judges the rightness or wrongness of an act by its consequences. The most elaborate consequentialist theory is that of utilitarianism, as propagated by Jeremy Bentham (1789/1962).In the de? nition of his disciple John Stuart Mill (1861/1962, p. 257): Utility, or the Greatest Happiness Principle holds that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. Utilitarianism is a strongly democratic theory as every individual is to be given as much consideration as anybody else is. It should be pointed out that Bentham saw thi s principle not as a watertight moral theory but as a tool for political decision making. Utilitarianism faces obvious practical problems in its moral arithmetic.Mill introduced a distinction between higher and lower pleasures, yet it is still far from clear how different pleasures of different intensities can be summed up, how a strong immediate desire compares with a life-long moderate one, etc. Agents may lack sufficient time to calculate all the consequences or may overestimate their own sufferings and underestimate somebody else’s happiness. This kind of criticism can partly be averted by applying the principle of utility not to single acts, act-utilitarianism, but to classes of acts, rule-utilitarianism.Under rule-utilitarianism an act is morally obligatory if it falls into a category of acts, which in their collectivity tend to produce more happiness than pain. It is no longer necessary to know all the implications of an action; one can rely on past evidence to get a f airly accurate account of an act’s potential consequences. Rule-utilitarianism is applied in a council recommendation by the Institute of Chartered Accountants of Scotland issued in 1971 (quoted in Moizer, 1995, p. 422), which: †¦ recommends that members †¦ hould not disclose past or intended civil wrongs, crimes †¦ or statutory offences unless they feel the damage to the public likely to arise from non-disclosure is of a very serious nature. [ 501 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Rule-utilitarianism, however, can be shown to collapse into act-utilitarianism, if one follows the rule â€Å"in situations of type x, do y or whatever else maximises utility† (Smart, 1967). Also, the difficulty or perhaps impossibility of a moral calculation has not been solved.Since utilitarianism is to consider all consequences of an action, this includes not only consequences for yet unborn generations but al so side effects the agent has not brought about actively, and these may well overshadow intended consequences. Intuitively, one would hesitate to blame a moral agent on this basis. Utilitarianism in accounting Utilitarianism has two advantages over alternative ethical theories for application in business. It links self-interest with moral behaviour, and a company is per de? nition self-interested. Secondly, the calculation of bene? and harm is similar to pro? t and loss accounting and hence more likely to ? nd acceptance with business practitioners than rival ethical theories. By default, utilitarianism is the most in? uential ethical theory in the business context. Most economic and ? nance concepts are implicitly or explicitly built on the assumption that individuals are interested in maximising short-term self-interest. A resulting intellectual parenthood of accounting theory and methods in utilitarianism becomes important in the debate over the neutrality of accounting informati on.Neutralists, like Solomons (1991), argue that it is not the task of accountancy to be an agent of change in society Accountants should merely convey . unbiased information, on which users can then base their decisions. Radical accountants, such as Tinker (1991), have questioned whether accounting information can actually be neutral. As accounting is embedded in social reality – it is neither inexplicably given nor a straight re? ection of social reality – and in social con? ict, its theory and methods inevitably favour one side of the con? ict over another. Thus Lovell (1997) ? ds it problematic that accounting concepts are often presented as neutral or even as morally correct, without pointing out their roots in utilitarian thought. There is evidence (Gray et al. , 1994; Lovell, 1997; Ponemon, 1992) that accounting and other means of organisational control compress moral reasoning within the lowest stages of Lawrence Kohlberg’s (1981) hierarchy of cognitive moral development. Kohlberg sees moral development progressing from an instrumental use of other persons via the acceptance of a social order to abstract principles which, if necessary, over- ride human laws.Where accounting control is assumed to work because people do not want their underperformance to be detected, a stage one motivation exists. Linking acceptable performance to ? nancial bonuses assumes a stage two motivation. At stage three a person performs as required because she wants to win or maintain the respect of colleagues, a stage four motivation shows in a belief that the law, either respective state laws or the organisational â€Å"laws†, are to be obeyed for their own sake (Lovell, 1997, p. 155). On the other hand, inasmuch as it prevents illegal or immoral practices, accounting control does have a moral quality . . Deontological ethics Deontological ethics focuses on duty or moral obligation, deon being the Greek word for duty There are various deontological con. cepts, such as â€Å"Do unto others as thou wouldst have them do unto you†, but the most rigorous version was developed by Immanuel Kant (1785/1898). He sees a sharp difference between self-interest and morality and proposes that an action only has moral value if it is performed from duty Kant proposes his . Categorical Imperative (1785/1898, p. 38). Act only on that maxim whereby thou canst at the same time will that it should become universal law.A different version of the Categorical Imperative reads (1785/1898, p. 47) . So act as to treat humanity, whether in thine own person or in that of any other, in every case as an end, never as means only . A maxim, a rational principle, which underlies an action, has to ful? l two criteria to become universally binding: ? rst it has to be shown that the maxim can be universalised without contradiction. Breaking promises if the disadvantages outweigh the bene? ts is not universalisable, because if it was nobody could rely on an ybody telling the truth anymore.Secondly, one has to show that a rational agent ought to will the maxim, i. e. that it actually creates conditions which are conducive to human life. Some actions, however, are universalisable but nonetheless seem wrong: a religious fundamentalist may reason it necessary to treat opponents in horrendously brutal ways and accept that he would be treated in the very same fashion if he were in the opposing camp. Other cases are not universalisable but do not seem morally wrong; universal contraception would bring humanity to an end but to most people it does not seem wrong in individual cases.Furthermore duties, imposed by [ 502 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 several categorical imperatives, may clash; here the principle offers no further solution. On the other hand, Kantian morality links with popular conceptions of morality, e. g. that some actions simply are never permissible, whateve r the gain to individuals or society . The link between morality and the will of the agent allows us to praise people for their intentions even if the results fall short of expectations.A deontological approach is also the most important basis for criminal law. Deontology in accounting A deontological perspective underlies much of the self-regulation in accountancy, see for instance the explicit requirement by the Auditing Practices Committee in the US on qualifying a company’s accounts on a going concern basis (Moizer, 1995, p. 424): The auditor should not refrain from qualifying his report if it is otherwise appropriate, merely on the grounds that it may lead to the appointment of a receiver or liquidator. rong, even if it prevented a major disaster; witness the protracted debate on the evaluation of whistleblowing (Vinten, 1994), where accountancy bodies for a long time held that concerned employees may raise their concern to superiors but must not under any circumstances report to outsiders without authorisation. A strong deontological emphasis has the disadvantage that compliance with rules is taken to be moral. â€Å"One feels as an accountant†, said a participant in a study by Vyakarnam et al. (1996, p. 159) that â€Å"there are so many rules and regulations that anything outside is acceptable. A consensus to work just above the required minimum can lead to a situation where the minimum becomes expected and pressure increases to drop standards further. 3. Virtue ethics In contrast to the universal emphasis on moral duty in deontology and on general happiness in utilitarianism, Aristotle emphasises the importance of a person’s character for morality He suggests that the highest . human good is happiness, not in a crude material sense, but in a comprehensive meaning which carries connotations of ? ourishing and well-being.This highest good is closely linked to the function of a human being, which is to obey reason, as this is the mai n characteristic to set humans apart from other living beings. As a good ? autist plays the ? ute well or a good knife cuts well, Aristotle argues, so a good human is good at applying reason. Acting according to good reason is the distinguishing feature of virtuous behaviour. Reason helps to avoid both excess and de? ciency; so the virtue of courage shows the healthy mean between cowardice and rashness. To acquire this kind of virtue, people need practical wisdom, which can only be acquired by experience and habituation.Aristotle (1985, trans. Irwin) de? nes that â€Å"the virtue of a human being will †¦ be the state that makes a human being good and makes him perform his function well† (1106a20-24). Virtue ethics distinguishes between internal and external rewards, a distinction utilitarianism cannot make. Internal goods emerge from speci? c practices. They can only be experienced after a long engagement in the practice and their achievement bene? ts the whole of the co mmunity External goods are . not uniquely related to any practice; they are an individual’s property and are objects of competition.Thus, when Turner revolutionised the painting of sky and clouds, he created an internal good, irrespective of This clear, deontological view is necessitated by the public role of the accountancy profession which requires it to place above any other the public interest in being informed of the auditors doubts about the ability of the company to continue trading. There may be individual cases where an auditor, after considering the consequences of a quali? cation, would want to give the company a clean account; the more since a quali? cation is only a weak indication of business failure.The case of BCCI, Moizer (1995, p. 429) argues, has shown the danger in taking such an act-utilitarian approach. BCCI’s auditors Price Waterhouse considered qualifying the accounts in April 1990 but reasoned that auditors â€Å"owe a duty to shareholders to consider very carefully the possible impact of their report† because a quali? ed report would have more dramatic consequences for a bank than for an industrial concern. BCCI’s accounts were not quali? ed, and the bank was able to trade for another 14 months before it ? nally collapsed in July 1991. Moizer (1995, p. 30) concludes that the profession’s Code, which is based on either deontological or rule-utilitarian approaches, must be followed without regard to the particular situation; auditors ought not to consider the consequences of their actions, â€Å"since they have already been evaluated for the profession as a whole†. Deontological ethics is uncompromising by de? nition, but the complete disregard for circumstances can lead to morally dubious requirements. Few would follow the Kantian notion that telling a lie should always be [ 503 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 he external goods, such as fame and income, he attained too (MacIntyre, 1985, p. 190f. ). Virtues and accounting Virtue ethics considers both intention and outcome, where duty-based ethics and utilitarianism only see one; it also links morality with self-interest. Principle-based ethics rarely ever gives unambiguous advice; it faces counter-examples, sometimes its conclusion runs counter to moral intuition. Virtue ethics, on the other hand, recognises that there are no easy answers and stresses the importance of practical wisdom in dealing with a moral dilemma.Mintz (1995, p. 259) argues that: virtues enable accounting professionals to resolve con? icting duties and loyalties in a morally appropriate way because they provide the inner strength of character to withstand pressures that might otherwise overwhelm and negatively in? uence professional judgment in a relationship of trust. He sees two virtues as having particular importance for the accounting profession, integrity, which enables the auditor to maintain objectivity under competitive pressure and trustworthiness, which ensures public con? ence in a professional service. The notion of virtuous behaviour in accounting is again linked to the discussion of the neutrality of accounting information. The neutralist perspective (Solomons, 1991) sees a clear distinction between the accountant as accountant and as citizen, and only in the latter capacity can the person legitimately express concern over social issues. Tinker (1991, p. 305), however, sees a social world where roles are inextricably intertwined and con? icting, and where the individual needs to develop a social selfconsciousness for transcending con? cts. The same accounting individual often appears on several sides in the same dispute, and without self-awareness about her role interdependencies, may ultimately contribute to her own repression and exploitation! wisdom, which differs from the routine application of rules, such as those by the professional bodies. Fur thermore, the use of computer-aided decision models does actually remove the possibility of developing virtuous behaviour. The main drawback of virtue ethics lies in its relativism (Hartman, 1994).Aristotle’s de? nition of virtue as a mean between two extremes makes sense to all communities, but only in a formal way The communities decide . what the two extremes are, and by this what the mean is. Hence, there is no neutral objective standpoint from which a good community can be distinguished from bad ones. Most humans belong to a number of communities, the community of their employer, their family, a sports club. There can be diverging de? nitions of community, which lead to diverging conceptions of the required virtues.A management accountant may take her employer to be her community and rate loyalty to it higher than loyalty to the general public. There are also practical problems with virtue ethics. Stressing the importance of character and practical wisdom does not alread y give concrete advice. The focus on character also neglects power distribution in organisations; it may actually disguise power structures and prevent change. The rich language of virtue ethics also lends itself for PR exercises. 4. Ethics of care The ethics of care has been developed as a feminist critique of the traditional moral philosophy on the basis of rights and rules.Traditional ethics is grounded in a view of others as potentially dangerous; thus rights become an important means to underscore claims against others and rules are needed to settle con? ict. The moral responsibility arising from both rights and rules is universal; it binds all moral agents equally (cf. the principle of utilitarianism or Kant’s Categorical Imperative) but makes the individual person replaceable without any loss to the ethical principle. Feminist authors have contended that the ethics of rights is essentially a male perspective and re? cts male dominance in western society and thought. Gi lligan (1982) argues that female morality does not centre on abstract principles but contextualises moral responses by drawing on personal experiences. It focuses on adequate responses to the needs and concerns of close individuals. Feminist philosophers see the self as being determined by its relationship with others Francis (1990) sees three main obstacles for more virtuous accounting. First, the relationship between internal and external rewards is slanted heavily towards the latter. The virtue integrity may be compromised by the bene? s of retaining a client. Secondly, the organisation of accounting into a small number of large private companies may hamper the development of virtuous professional norms. Under the prevailing competitive pressure the profession has demonstrated a lack of solidarity which has manifested itself particularly in auditor switching. Thirdly, virtues require the application of practical [ 504 ] Lutz Preuss On ethical theory in auditing Managerial Auditin g Journal 13/9 [1998] 500–508 (Noddings, 1984). Instead of bargaining between rational agents and rule-based settlement of con? ct, an ethics of care focuses on respect for others; maintaining the relationship is valued higher than scoring a victory or exercising one’s right. Ethics of care and accounting An ethics of care has been applied both directly to the accounting profession and in the concept of a caring organisation. Burton and Dunn (1996, p. 139) suggest that a company could be said to care if â€Å"it exhibits caring behaviour consistent with ? rm policy†. A company is here seen as a secondary caring agent, dependent on the primary caring actions of its organisational members. Liedtka (1996) ? ds that much of the present rhetoric about caring for customers or employees is just â€Å"care-talk† but suggests a caring organisation can be built. Apart from having caring employees, organisational support is crucial, because the organisation largely shapes the person’s role within it and must also provide the resources for caring. Employees would be seen as central, because they are the people who deal directly with customers and thus ultimately determine the success or failure of the business. Reiter (1996) suggests that caring is a valuable trait for employees, especially in the service sector.A caring ? rm could enjoy a competitive advantage in capability-driven markets, because it engenders trust and reduces transaction costs. Reiter (1997) claims that an ethics of care can foster a better understanding of the underlying principles of the accounting profession, such as auditor independence. This independence is to be achieved by a number of detailed rules which determine the relationship between auditor and client, yet true mental separation from the client would require the auditor to work in a social vacuum, and the rule-based approach can be seen as arbitrary The contextual perspective . f the ethics of care, Reit er suggests, provides the alternative metaphor of interdependence. This allows de? ning an appropriate balance of interests, on which users of accounting information could rely more than on the appearance of independence. Such thinking in? uenced the framework approach by the ICAEW (Maurice, 1996, p. 43). In accounting education, an ethics of care provides an important balance to rightsbased approaches. Reiter (1996, p. 48) discusses training material compiled by the American Accounting Association and Arthur Andersen and ? ds a â€Å"tendency of the AAA approach to frame con? icts as moral dilemmas where the choice is between resignation and hopeless compromise of integrity†. A win-win-situation, and above all a positive learning effect for accounting students, may be more likely to come from a care perspective, which â€Å"focusses on understanding others’ situations and points of view and determining what can be done to maintain appropriate relationships between th e self and others† (1996, p. 48). An ethics of care can also impact on accounting research (Oakes and Hammond, 1995), e. g. y challenging the possibility of a disinterested neutral scholar and thus asking how the researcher’s experiences and perspective in? uence the choice of research question. The interconnectedness of accountant and society raises the question of how current accounting practice affects the lives of people, especially the economically disenfranchised. This in turn challenges the assumptions regarding economic behaviour. The contextual approach of an ethics of care introduces a relativist element. This is not merely a practical problem for the accounting profession, in that accounting information may become less comprehensible to outside users.It indicates a deeper philosophical ? aw in the application of an ethics of care to economic life. Burton and Dunn (1996, p. 142) considered the dilemma of a company wanting to dispose of lead acid batteries. Sho wing care for those that are close – its local community – the ? rm decides to recycle the batteries rather than dumping them. The dangers involved in handling the batteries suggest they are better not handled by workers in the US, again the company displays care for close stakeholders. But would recycling in Taiwan be a moral alternative? Burton and Dunn attempt to rescue the model by introducing â€Å"A hybrid approach, ecommending that special attention be given to the least advantaged members of the moral community†, e. g. that the ? rm applies the same employee protection measures in Taiwan as it would in the US, even though this is not mandatory However, exempting the least . advantaged stakeholder shifts the burden onto the second least advantaged, until they turn into the least advantaged and get exempted, etc. The relativist problem leads to a further paradox: if others are all important in the de? nition of the self, then the self does not exist indepe ndently of these others.Wicks et al. , (1994, p. 483) de? ne a company as â€Å"constituted by the network of relationships which it is involved in†, yet as Burton and Dunn (1996) observed, this is close to the view of transaction cost economics. [ 505 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 5. Compound models of ethics So far ethical theories have been considered in isolation from each other. Unsurprisingly in view of the complex nature of moral issues, none offers a completely satisfactory solution to moral problems in accounting.However, an unsystematic application of ethical principles carries the danger of eclecticism, of a pick-and-mix ethics, where an agent could select the ethical approach most suitable to furthering his own aims. A more secure theoretical foundation can be found in compound models. Brady (1985) suggested a â€Å"Janus-headed† model of ethics, further developed in Brady and Dunn (1995), which combines deontological and utilitarian requirements and proposes that an action should only be carried out if it violates neither.Kantian deontology and utilitarianism should be seen as complementing each other; Moizer (1995) found them to be the two dominant ethical theories in accounting rule making. A particular advantage of this compound model lies in its capability to capture both the universality of a situation, in the universalisability of Kantian deontology, and the particularity, via the utilitarian principle, for which, in order to calculate the greatest good of the greatest number, one must know the particulars of the situation (Brady nd Dunn, 1995, p. 394). Cavanagh et al. (1981) suggest a different version of a compound model, where an act would be unethical if it violated any of the following principles: (a) to optimise utility for all stakeholders involved; (b) to respect the rights of the individuals concerned; and (c) to be consistent with norms of justice. L ater work by the three authors (1995) enlarged this model by asking (d) whether the act arises from an impulse to care, to a utility-rightsjustice-care model.The decision-maker should also take account of clashes between principles, as well as of overwhelming or incapacitating factors, which would â€Å"justify overriding one of the ethical criteria† (1981, p. 370). Cavanagh et al. (1995, p. 399) argue that the advantage of their model lies in its practicality; it does not require business decisionmakers to handle abstract ethical principles but translates them into familiar norms, which then can be applied to concrete situations. Both models have had considerable in? uence in the business ethics debate; they have been applied in case studies and business ethics textbooks.The utility-rights-justice model was even chosen by Arthur Andersen for its business ethics programme. The two teams of authors have spent a great deal of energy arguing the practical applicability or captur ing distinction of their respective models. However, the main problem lies in the legitimation of selecting components. The very existence of competing models and the enlargement of one (the authors also considered the inclusion of a ? fth element of virtue) raises doubt whether any universally acceptable composition of a compound model can be achieved at all. Cavanagh et al. 1981) made important concessions when they allowed for mitigating circumstances for decision-makers who are not fully in control of the situation. Furthermore, decision-makers, who have â€Å"strong and reasonable doubts about the legitimacy of an ethical criterion, can legitimately be excused from adhering to that criterion† (1981, p. 371). None of the two teams offers advice on how to resolve clashes between principles. Cavanagh et al. , (1981, p. 370) note that there are â€Å"no well-de? ned rules† for such clashes, they â€Å"can be resolved only by making a considered judgment concerning wh ich of the con? cting criteria should be accorded the most weight in the given situation. † While the necessity of making such caveats is perfectly understood, nonetheless, a certain amount of arbitrariness may result in the application of compound models. On the other hand, both models secure a reasonably complete â€Å"coverage of the ethical terrain in business decision-making† (Brady and Dunn, 1995, p. 386). Eclecticism in the selection of compound models still guarantees a comprehensive range of ethical principles, which would not be the case for eclecticism in the selection of individual ethical principles.It should also be noted that the utility-rights-justice-care model allows for only one criterion to be set aside, having â€Å"reasonable doubts† about more than one would not longer qualify as legitimate. 6. Conclusion The discussion set out from a realisation that Codes of Ethics in accounting are an important but in the end insufficient device for addr essing moral con? ict, thus stressing the need for moral development of the person. Individual ethical theories and principles have been discussed of which none emerges as an all-round favourite for giving advice in moral dilemmas.Yet between the Scylla of offering no advice at all and the Charybdis of eclecticism in the selection of ethical principles, a safe course can be steered under the guidance of compound models. 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