G H 402 Assignment Example | Topics and Well Written Essays - 1500 words - 1

G H 402 - Assignment Example This document examines various ethical, economic, political and moral issues presented by e-health technologies across the globe. There are various ethical concerns about e-health technologies. For instance, there is concern about accessibility and affordability of the information among different users. The e-healthcare information should be accessible to all users cost effectively (Anastasius 58). However, there is concern about the accessibility of such information considering that many people lack access to the internet which is very critical for accessing electronic resources. The cost of obtaining such information may have reduced in terms of money, but how about the quality of the services offered to the users? There are various concerns about the privacy and confidentiality of the user information. The healthcare profession requires the patients’ information to be treated with much confidentiality and should be shared with third parties only with the patient’s consent. With a use of information communication technology (ICT) in a provision of healthcare services, there is an increasing con cern about the protection of user information (Anastasius 59). Furthermore, there is an issue of laws that are applicable in case in the event of breach of patient’s rights in the use of e-health services. In addition, the use of e-health services raises an issue of credibility of the information offered electronically (Anastasius 59). While professional and legal measures ensure the protection of patients’ information against unauthorized disclosure, the use of electronic health exposes patients to greater risk of loss of privacy of information. Health care providers should be morally responsible for ensuring the information they give to online users is credible and accurate while ensuring safety of users information (Anastasius 60). Healthcare has the political connotation in every nation because, in some instances, it is

Analysis of UK Commercial Law

Analysis of UK Commercial Law Commercial Law Definition Commercial law in England and Wales is not susceptible to succinct categorisation as a unified body of law such as, for example, criminal law or the law of torts. Goode[1] has commented: â€Å"The absence of anything resembling a commercial code makes [the question, â€Å"Does Commercial Law exist?] harder to answer than might be imagined. If, by commercial law, we mean a relatively self contained, integrated body of principles and rules peculiar to commercial transactions, then we are constrained to say that this is not to be found in England†. Commercial legal practice will deal with a wide variety of subjects including the law relating to contracts, consumer credit, insurance, tax and partnerships. Commercial Law is thus an amalgam of common law, statute and even equity. Historical Development Despite these difficulties of categorisation the existence of a body of law controlling mercantile life has been recognised since medieval times when special courts existed for the purpose of dealing expeditiously with trade disputes. In the eighteenth century Lord Mansfield held sittings in the Guildhall in the City of London to hear commercial cases assisted by special panels of merchant jurymen to provide commercial expertise. When these sittings were discontinued the parties were forced back into the common law courts which proved unpopular due to procedural delays and the fact that the judges were often not conversant with the needs of the commercial community. Accordingly, in 1892, the Council of Judges recommended that there should be a special court to hear commercial cases and this led to the introduction in 1895 of a special commercial list in the Queen’s Bench Division. In 1970, a special Commercial Court was established but this remains part of that division. Court Structure and Jurisdiction The Commercial Court is subject to the Civil Procedure Rules. Part 49 and the associated Practice Direction provides that the court has jurisdiction in: â€Å"any case arising out of trade and commerce in general including any case relating to†: A business document or contract; The export or import of goods; The carriage of goods by land, sea, air or pipeline; The exploitation of oil and gas resources; Insurance and reinsurance; Banking and financial services; The operation of markets and exchanges; Business agency; and Arbitration. The remit of the court therefore also represents a succinct statement of the type of disputes which might be regarded as â€Å"commercial† notwithstanding the vagueness of this term. However, it should be noted that the county court has unlimited jurisdiction in claims in contract and tort and it is mandatory for claims worth less than  £15,000 to be commenced there. Thus a high volume of â€Å"commercial† law is administered by this court with the more valuable or complex being dealt with by the Queen‘s Bench Division of the High Court. The Chancery Division (the role of which in this regard can be summarised by its dealing with cases concerning companies and insolvency) will therefore also hear commercial matters. Finally, it should be noted that in addition to the Commercial Court, there is also a specially constituted Companies Court. The rationale behind the establishment of these fora is to allow the speedy resolution of commercial disputes by a body with expertise in and sympathy for the unique needs of those involved in commercial enterprise. Thus the scope and extent of commercial law is vast and full description is impossible within the scope of this submission. Nonetheless, it is proposed to examine certain key elements of the corpus of commercial law which characterise its principles and demonstrate its operation in practice. Sale of Goods This is a species of the law of contract which has long existed and been regulated by common law principles. Contracts have been defined[2] as â€Å"legally enforceable agreements which represent a vehicle for planned exchanges†. Contracts for the sale of goods are therefore subject to contract law principles but it should not be forgotten that they are increasingly controlled by specific statutory provisions. Thus all contracts for the supply of goods now contain terms which are implied by statute and prescribe that they must be of a stipulated quality. The Sale of Goods Act 1979 (as amended by the Sale and Supply of Goods Act 1994) imposes a number of requirements: s.12: that the seller should have the right to sell the goods, that the goods should be free from encumbrances and that the buyer should enjoy quiet possession of them; s.13: that where the goods are sold by description, they should corespond with that description; s.14(2): that the goods should be of satisfactory quality; s.14(3): that the goods should be fit for the buyer’s purpose; s.15: that where the goods are sold by sample, they should correspond with that sample. Of the above, the implied term as to satisfactory quality is one of the most frequently litigated. The word â€Å"satisfactory† replaced (by the 1994) the use of the historic term â€Å"merchantable† in relation to quality and continues a long pedigree of such a requirement in English law. Decisions in the 19th Century demonstrate a recognition by the law of the commercial expectations of a purchaser. In Gardiner v Gray[3], Lord Ellenborough observed somewhat bluntly: â€Å"The purchaser cannot be expected to buy goods to lay them on a dunghill†(!) While the concept of â€Å"merchantability† endured, it was not until 1973 that it was the subject of statutory definition. By then, the term had become somewhat outmoded with Lord Ormrod commenting in 1976[4]: â€Å"the word has fallen out of general use and largely lost its meaning, except to merchants and traders in some branches of commerce†. Nonetheless, it was not until 1994 that it was replaced by somewhat less arcane terminology. Another significant statutory intervention in the ability of parties to determine the contractual relationships between themselves relates to exemption clauses or unfair contract terms. The leading piece of legislation in this field is the Unfair Contract Terms Act 1977. Prior to its enactment, the courts interpreted attempts by parties to a contract to restrict or exclude their liability in the event of a breach of contract very strictly. The legislative code has now largely superseded this function. The common law lacked the ability simply to declare such a term unenforceable merely on the ground that it was unfair or unreasonable (see Photo Production Ltd v Securicor Transport Ltd[5]) hence the need for the sometimes strained interpretation of such clauses. In broad terms the 1977 Act applies a test of â€Å"reasonableness† to such clauses in commercial contracts. Not surprisingly, this concept and the interpretation of the term has been the subject of much litigation. The Unfair Terms in Consumer Contracts Regulations 1999 extend certain aspects of the 1977 legislation. They were implemented as a result of a European Directive and apply to terms (other than â€Å"core† terms in consumer contracts. They are therefore different in certain critical aspects from the 1979 Act and a comparison of the respective effects of the two reveals anomalies. It is submitted that the original legislation should now be reviewed and redrawn in order to provide a unified and consistent framework. Manufacturers and Product Liability While the above legislation applies only in contract law, it should not be overlooked that there are certain commercial situations in which the law of tort can play a part supplying an additional or alternative remedy. The statutory implied terms described above may entitle the buyer to reject defective goods and, in any event, claim damages for the breach of contract. Because this law is based upon the contract, a problem arises as a result of the doctrine of privity of contract which enables only the parties to a contract to sue upon it. Accordingly, the law of tort began to develop remedies for situations in which loss or damage was caused by a breach but the breach was not actionable in contract at the behest of the party thus injured. In the classic case of Donoghue v Stevenson[6], the principle was established that in certain circumstances a manufacturer owes a duty of care to the end-user of his product. Thus where the product is defective and causes injury, the consumer may r ecover against the manufactuer in negligence notwithstanding that there is no direct contractual or other relationship between them concerning the supply of the product. Again driven by Europe, the UK passed the 1987 Consumer Protection Act in order further to regulate product liability. A claim may be brought under the Act by any person injured by a â€Å"defective product†. â€Å"Product† includes goods and even electricity. A product is defective for the purposes of the Act if its safety, including not only the risk of personal injury but also the risk of damage to other property is â€Å"not such as persons generally are entitled to expect†. It is submitted that this legislation is not only appropriate but necessary in the complex modern consumer society in which products are increasingly sophisticated and the relationship between manufacturer and end-user far more difficult to discern than would have been the case in the nineteenth century. Consumer Credit A very significant development in commercial law in the recent age has been in respect of the protection of customers in credit transactions. In Consumer Credit Deregulation, A Review by the Director General of Fair Trading[7] it was recognised that there was required â€Å"a strong level of protection in a market which for many centuries perhaps even since ancient times has been regarded by law makers as particularly sensitive. Buyer-seller interactions in credit markets are characterised by imbalances of information and bargaining strength between lenders and borrowers.† Accordingly, in the 1970’s, following the report of the Crowther Committee[8] the Consumer Credit Act 1974 was enacted. The Act applies to â€Å"regulated agreements† which are defined as â€Å"consumer credit agreements or consumer hire agreements†. Despite the emphasis on the word consumer, certain types of business credit transactions are controlled. Section 8 of the Act defines a c onsumer credit agreement as â€Å"a personal credit agreement by which the creditor provides the debtor with credit not exceeding [an amount varied by Statutory Instrument from time to time]. Section 189(1) defines an individual as â€Å"including a partnership or other unincorporated body of persons not consisting entirely of bodies corporate†. Thus many commercial business transactions (provided that they do not involve companies) are caught by the Act. The OFT Report referred to above proposed that all business credit transactions be removed from the scope of the Act but this suggestion was rejected. Conversely (and perhaps a little perversely) the present upper limit on such transactions of  £25,000 means that many genuine non-business consumers increasingly fall outside the safety net of the Act. The operation of this type of provision in the commercial sector again serves to illustrate the difficulty of classifying commercial law as a single discrete body of regulati on. The inclusion of chapters on consumer credit in most so-called commercial law textbooks plus the existence of an entirely separate body of work purporting to deal with â€Å"consumer law† is illustrative of this dilemma. Insurance The scope of commercial law extends into many other fields of human activity. On such example is insurance. This remains essentially commercial in nature and, in many instances, can be said to stem from the basic commercial dealings of the parties. If commercial law is regarded as being based upon transactions, insurance has developed as a means of protecting those transactions and the subject-matter thereof. The modern law of insurance has developed directly from the activities of merchants principally those involved in seafaring from Italy in the fourteenth century. Merchants reached agreements between themselves to insure their ships and cargo against the risk of travel by sea. This practice was adopted in the coffee houses of London and gave birth to Lloyds the principal insurance underwriter in the world. The insurance industry has been subject to statutory regulation since the Life Insurance Companies Act 1870. The current regime is regulated by the Financial Services and Marke ts Act 2000. Interestingly, in addition to such controls, contracts of insurance where appropriate also fall under the Unfair Terms in Consumer Contracts Regulations 1999 discussed above. Banking Bradgate[9] places banking at the very heart of commercial law: â€Å"The banking system plays an essential part in commercial activity in a developed economy. The modern bank provides a wide range of services to both business and private customers. The provision of such services is itself an aspect of commerce†¦in addition, banks provide essential services which underpin all other commercial activity†¦Ã¢â‚¬  Banking activities in the UK have long been regulated by regulated by statute with important developments occurring in the Bills of Exchange Act 1882 and the Cheques Act 1957. International Trade Although this submission has focussed perforce upon UK domestic law, it would be erroneous to conclude without acknowledging the international element which represents so great a proportion of commercial activity and gives rise to a consequent need for regulation. In this regard a distinction should be drawn between two possible uses of the term â€Å"international trade law†. First, it is used to describe the law controlling the relationships between the parties involved in international trade transactions. Second, it may describe the body of rules which govern relationships between states and regulate the use between states of devices such as tariffs to control imports which are subject to such international treaties as the General Agreement on Tariffs and Trade. Works on commercial law habitually focus upon the English law applicable to international transactions. A great many contracts used in such international transactions contain a standard clause requiring the contract to be governed by English Law with the result that the Commercial Court in London is frequently called upon to adjudicate upon agreements that have been made between one or more parties located outside the jurisdiction. The UK is a party to the Hague Convention on Contracts for the International Sale of Goods which is given effect in English law by the Uniform Law on International Sales Act 1967. That Act is applicable to contracts where the contract itself stipulates that it should apply. In practice, few contracts take the opportunity to do so with the result that international sales contracts which are governed by English law fall to be determined according to the principles of the Sale of Goods Act 1979 thus returning us to the outset of this discussion. Conclusion Thus the scope and extent of the law which might be grouped under the heading of â€Å"commercial† is seen to be vast in reach and divers in type. Detailed description is therefore beyond the limit of a submission of this length. However, an examination of the broad cross section of topics discussed above reveals an enduring theme. In all aspects of commercial law the focus is upon transactions. Some commercial law such as the sale of goods legislation regulates such transactions directly. Other areas such as the law relating to banking and insurance concern the mechanisms that are necessarily ancillary to such transactions. Others again, such as product liability, stem from the consequences of transactions even where the party seeking to avail himself of the law was not a direct participant in such a transaction. Bibliography Bradgate, Commercial Law, (3rd Ed., 2000) Goode, Commercial Law (2nd Ed., 1995) Poole, Textbook on Contract Law (7th Ed., 2004) Treitel, The Law of Contract (11th Ed., 2003) www.hmso.gov.uk Lexis/Nexis Westlaw 1 Footnotes [1] Commercial Law (2nd Ed., 1995), p.1205 [2] Poole, J., Textbook on Contract Law, (7th Ed., 2004), p.1 [3] (1815) 4 Camp 144 [4] Cehave NV v Bremer Handelgesellschaft mbH [1976] QB 44 @ p.80 [5] [1980] AC 827 [6] [1937] AC 562 [7] OFT (1994), para.1.8 [8] Report of the Committee on Consumer Credit (1971) Cmd 4596 [9] Commercial Law, (3rd Ed., 2000)

Global Warming Essay -- Environment Climate Change

Global Warming and The Environment Global warming is a term used to describe a gradual increase in the average temperature of the Earth's atmosphere and its oceans (All About Global Warming, 2007, para.1). There is no doubt this is an important matter that will impact planet earth for many years to come. Global warming is a critical issue that impacts the entire world and the potential consequences caused by it will have a negative impact if human contribution is not reduced. Although many people disagree with the causes and outcomes, there is certainly enough information available to support the argument. At this time, global warming is said to be a crisis with carbon and emissions of Co2 being made out to be the culprit (Turpin, 2007, p.30). These are just two of the multiple human contributions that add to the cause. The relationship between human effect and the significant impact on the environment are in relation with the respect to global warming. It is not necessarily the human need or desire to drive gas guzzling vehicles, littering the earth, or to cut down precious trees to destroy the environment, but the need of those on earth to be wasteful and destructive. Another factor to consider in the contribution is that livestock are also responsible for 18% of green house gas (methane and nitrous oxide) world wide ? more then all the planes, trains and automobiles on the planet (Turpin, 2007, p30). In addition to the natural causes of global warming, humans also play a significant part in the contribution. Although little can be done to reverse the damage that is already apparent, there are many habits that can be changed by those living on this earth to slow down the process, outside of the natural causes. Some o... ...007). All About Global Warming. Retrieved April 11, 2008, from http://www.livescience.com/globalwarming/ NASA Top Story. (2003). Recent Warming of Arctic May Affect Worldwide Climate. Retrieved April 12, 2008, from http://www.nasa.gov/centers/goddard/news/topstory/2003/1023esuice.html. New York Times.(2008). Global Warming. Retrieved April 12, 2008, from http://topics.nytimes.com/top/news/science/topics/globalwarming/index.html?inline=nyt-classifier# Species Extinctions. (2007). Species Extinctions still rising, experts warn. Retrieved April 11, 2008, from http://www.msnbc.msn.msn.com/id/20738173/ Turpin, J. (2007). Is Carbon the Culprit? Air conditioning Heating & Refridgeration. Retrieved April 11,2008, from http://wf2dnvr3.webfeat.org/fvVkJ13/url=http://web.ebscohost.com/ehost/pdf?vid=5&hid=16&sid=ac7d44ab-7544-4b7c-9bda-9eafea0d9398%40sessionmgr107

Ethics Team Case

The auditor discovers that the manager in question, referred to as Charles, is exclusively responsible for setting bonus targets for himself and his department. This alone poses a red flag in the mind of the auditor.In particular is the simple fact that a manager should not be solely responsible or the distribution of bonus targets for his own gratuity. Furthermore, a fundamental element of internal control was not in play. This could give rise to a conflict of interest and overlook a segregation of duties. Following protocol, the auditor brings the issue up to senior management of the accounting firm who concurs that there is a potential issue and requests the auditor to pursue another meeting with Charles. Ultimately, it is determined that there is a noteworthy statement of error on the bonus accruals that will need to be reaffirmed.This will also be filed with the Securities and Exchange Commission (SEC). There is little doubt that this will be a poor reflection on the performance of Charles and may even lead to further ramifications. The auditor's manager is in agreement with this restatement until he learns that the manager that was audited was Charles. The accounting firm manager and Charles are friends outside of work and, from what we can gather, are close with each other's families as well. Immediately pressure is put on the auditor to reverse course and hold off on any formal restatements.With insinuations from the auditor's manager that filing any restatements against Charles or his department would be detrimental to her performance review, the auditor is now faced with a career changing decision. Her performance review and future with the company is at the discretion of her manager. More importantly, by correctly reporting the misstatement, she will guarantee a poor review and possibly a termination of employment. Placed in a compromising position, the auditor's loyalty is questioned. To whom does she owe her loyalty in this situation?As a Certified Public Accountant, there are certain calls of duty, a Code of Ethics to the profession, the obligation to the Organization, and the general financial stability of the marketplace. More importantly, a performance of one's responsibilities in identifying potential misstatements that prevent false or misleading information is proper protocol. In addition to these allegiances, there is the question of obligation that the auditor has to her direct supervisor; who, in this instance, is asking her to ignore duties to the firm and her professional association.We will examine several alternatives that the auditor could choose while being put in this precarious position. Ultimately we will arrive at what we determine is the cost appropriate decision among the alternatives and will argue that decision with ethical concepts we have learned throughout the semester. Alternatives and Measurements With further evaluation of the case, it is evident that the relevant stakeholder is the young auditor working for the large accounting firm. She is faced with decisions regarding her career, her loyalty to the company and manager, and her profession as a certified public accountant.The auditor is faced with various alternatives that can be leveraged to alleviate the compromising situation that she has found herself to be in at this time. It is clear that one alternative will ultimately hold itself morally superior than the other alternatives, but careful analysis relating to general moral theory is needed to appreciate the arguments. As determined by our team, the auditor is faced with four alternatives to benefit the current situation that she finds herself in.Below is our thorough analysis of the four alternatives, which eventually leads to the morally superior choice. As an auditor, this individual is faced with a precarious situation that has the potential to make or break her career as a Certified Public Accountant. Together, as a team, our first identifiable alternative to th e situation is for the young auditor to ignore the situation entirely. Kant thinks that the validity of morality depends on the freedom of the will and conceptually, a duty, and is certainly achievable (Discarding,J & McCall, 2014).Given this rationale, we have learned that the individual's manager has strongly encouraged the auditor to ‘indoor on other things and to move past these questionable findings† (Case 1). If the auditor simply conceded to the managers requests, she would ultimately assert herself to the belief that there is generally no laid or required moral standard. Relativism is a greater title. It is not what people do believe, but what they should believe. Imposing ones moral beliefs on another is wrong, especially if the belief is categorically immoral.Seeing that the auditor's manager has a direct relationship to Charles and his family clouds his judgment, but according to moral theory, it is not wise for the auditor to levy her beliefs on the situation . Turning a blind eye in the face of adversity is something that is not normally celebrated by individuals, but relevant to the young auditors career, it may have been the only viable Option at that time. Her direct manager has threatened the auditor indicating that by failing to let this go, her year-end performance review will be compromised (Case 1).The potential consequences could be debilitating and end her career as a Certified Public Accountant. The performance review was critical. It was duly noted that if one does not get promoted according to the firms regulated progression schedule, they are likely not to have a job after performance roundtable (Case 1). This could very well have been the only realistic alternative that the young auditor sensed at the end of the discussions. Collectively, as a team and contrary to the aforementioned option, we arrived at another credible alternative to the situation; asking a similar manager with unbiased views for his/her opinion.The aud itor states in the case that her direct manager was friends with Charles and did not want to see Charles ultimately come under scrutiny for his self-imposed bonus payout practices. With a willingness to review the matter at hand, managers sharing the same fiscal responsibility as the young auditor may appreciate the gravity of the situation. We looked to this alternative as a viable method of creasing the possible effects facing both Charles and the young auditor's manager.We can only assume and, therefore, hope that the other manager would see the â€Å"ethical implications† regarding the bonus payout made to both Charles and his employees. The correlation of basic rights holds important implications to this alternative by protecting the rights of persons in pursuit of the common good (Discarding, J & McCall, 2014). Most of us are committed to the belief that some individual interests should be protected from actions aimed at improving the good for all, that this is not alwa ys sufficientjustification for sacrificing the interests of the few.Individuals have rights that should not be sacrificed merely for satisfying the preferences of a majority (Discarding, J & McCall, 2014). If the auditor hydration had determined that Charles' actions are questionable at best, she has the right to bring it to the attention of another person other than her direct manager. This foundation relies on the fact that he was willing to do nothing in relation to the impropriety at hand. Basic rights are positive rights as well as duties (Discarding, J & McCall, 2014). They impose affirmative obligations to help secure another's interests.We can see as a team that it is necessary for the young auditor to evaluate the positive rights and duties as related to these alternatives. Besides the reinforcement of proper auditing procedures, the ill benefits of monies allocated to Charlie could further service the company or to other hard working employees. The positive duties can be s hared among players, in this case between the auditor and a similar manager; therefore it is obvious that the auditor can use this as an option to share her thoughts arising from Charles' duplicitous bonus practice.While involving others can somewhat be frowned upon in certain professional situations, we find that, given her hefty predicament, it is a necessary alternative for the young auditor going forward. As a team, we have two alternatives to the young auditor's current situation. Based on ethical theories and the current situation, our third alternative is relevant to the young auditor's mandatory decision process. General moral theory lends itself to the argument of theories, utilities and rights. Morality is a layered definition that lends itself to specific judgments and the obvious action that that the option is morally wrong.They can be determined as mid- level rules and/or basic principles, most notably a Certified Public Accountants Code of Ethics. We recognized the har mful consequences that could possibly be incurred by the bonus payouts for Charles and his team. Stated in the case are the facts that not only was Charles â€Å"responsible for setting the performance targets required for a bonus payout to both the employees in his department and himself,† but the auditor had also â€Å"quantified the bonus accrual to be misstated by several million dollars† (Case 1).In accord with the Utilitarianism argument represented in general moral theory, this misstatement directly relates to harmful consequences for both the individuals and society. When part of a large Fortune 500 company, financial statements are disclosed with the Securities Exchange Commission. Incorrectly reporting the financial not only places ramifications on the individuals responsible, in this case the auditing team and pertinent individuals from the company being audited at the time, but it relates directly to the stockholders of the company.Incorrect financial state ments can cause detriment to society as a whole seeing that investor's in the company would potentially be investing in a company that was misstating their financial for gain. As a team we decided that the cost/benefit analysis involving this situation was significant enough not to be overlooked. When faced with situations where the competent way of achieving one's goals and objectives jars with moral values, a person needs to ask herself why should one be ethical? The power to tackle the confusions produced by the leading view of management is the appeal of stakeholder theory.The theory suggests that a fundamental oral principle to bear on corporate activities; one that requires managers to acknowledge all that corporate stakeholders have equals their moral status. In addition, they are to acknowledge this status in all of their activities (Discarding, J & McCall, 2014). A Utilitarianism argument actually supports the stakeholder theory since it compels that managers take everyone' s interest into account, not just the stockholders. Ultimately it maximizes happiness and encourages interest satisfaction for all concerned in the situation (Discarding, J & McCall, 2014).Evaluating the decision and policy as to whether it increases utility for all that can be affected while defining the stakeholder, the young auditor faced with this problem would have no option but to let all relevant parties know the general misconduct affirmed by the company and choose to let senior management evaluate the egregious acts. Utilitarianism as learned benefits the â€Å"common good† and when relating the financial statements to larger portfolio of stockholders for the company, it seems necessary that this alternative is sustainable.We will be, more than likely, exposed to unethical behaviors in all venues of the business world. But, virtue has its own reward. There are countless, truthful ways that the young auditor can approach her ill-fated circumstances, but sometimes a pe rson could be uncovered to barriers that are beyond control. In order for a leader to inspire others, they need to lead by example. Good leadership takes strength of character and a firm commitment to do the right thing based on your moral code. Therefore, another alternative would be to release herself from the duties of the company.Ethics are normally concerned with moral responsibilities or with Inquiries linking to what is right or wrong. The actions of supervisors, what resolutions they pursue, and what actions they take are all touched by ethics. In any given setting, what a supervisor observes as â€Å"right' instinctively affects his or her actions and the actions of the employees. Moral standards are the consequence of shared strengths and human understandings over hundreds of years. For example, society condemns cheating, lying, and stealing. However, the application of ethics is an individual consideration.Do you or do you not follow moral standards when dealing with oth ers? Are you aware of a moral code and, if so, how do you interpret it? Differences in awareness and interpretation of ethical standards create many problems. To demonstrate, when does a deed consent to the domain Of righteous self-interest and become personal deceit? Does the fact that a person was not disciplined for a certain action make it acceptable? Not being reprimanded may be why Charles did not change his tactics. All too often, actions are justified based on the means used or based on the ends accomplished.That is, do we hold an act to be morally right on the basis of the means used or on the basis of the end result? One might reason, for example, that the act of lying if it achieves positive results, is acceptable? Conversely, one might consider any action that employs ethical ways to be perfectly justifiable regardless of the outcome. A person's inclination to protest with a company's ethical standards demonstrates their moral code and usually is fixed and consistent acr oss all frameworks. Business ethics will believe your corporate image what you portray it to be.The ethical imprint you leave with others dictates in volumes about your personality. The team came to an abrupt realization that sometimes in business, in order to safeguard your corporate presentation ND image, surrendering your duties may be the only feasible choice. The Morally Superior Alternative Looking through the mission, vision, or value statements Of most corporations, you will observe that nearly every company comprises a statement about integrity; a soundness of moral character. After all, integrity should be the basis for doing business.Moreover, a person does not want to work for a company that exemplifies dishonestly to their employees. However, simplicity has its conquests. Rationalizing a situation to legitimate its integrity, reliant on corporate policy, can be difficult. Acceptable practices f defining integrity require personal judgment and value statements are intend ed to be reminiscent that corporate responsibility of integrity is shared as a culture. With our team's values being represented as such, the analysis of all four probable decision alternatives guided us to choose the morally superior alternative.Ultimately we have decided that a marriage of two alternatives is the superior option for the young auditor. Whistle blowing on the situation, while simultaneously looking for employment elsewhere at a firm that respects an individual's moral code represents itself to us as the viable option. The ethical action is tone that provides the greatest good for the greatest number (Discarding, J & McCall, 2014). By disclosing all pertinent facts to proper personnel, including the SEC, and retiring her position from the firm, the auditor can maintain her integrity and ethical behavior in her professional career.The general moral theory concepts are outlined below as substantiating evidence for our decision. . Our approach was gained in the analysis . Realizing that there was a problem, we came to the realization that the young auditor was facing a moral and atheistically or moral problem, en being the rules Of conduct recognized in respect to Charles' actions and the latter being the personal compass of right and wrong with Charles and the auditor's supervisor. The ethics are governed by loosely fitting professional guidelines where morality surpasses these cultural standards.Given these external standards provided by the organization, one's morals may be influenced. Milton Friedman believed that all a business has to focus on is to use its resources and make profit. However, even he believed that the business needed to stay with the rules of the game (Discarding, J & McCall, 2014). Turning a blind eye on the situation, selecting another supervisor to analyze the facts, ceasing employment at the company, or to taking drastic measures and blowing the whistle on the covert relations, are all options that the young auditor can ta ke.But, in which direction does her moral compass point? Can she live with her decision to do nothing about it? The threat of disclosing information to another supervisor can result in further repercussions of her job performance, hence, her forced early termination. As an auditor, you accept a Code of Ethics that states the principles and expectations governing the behavior of individuals and organizations (International Ethics Standards Board of Accountants, 2013). This impartial declaration is designed to add value to one's self and the organization that they represent.It is founded on principles of integrity, objectivity, confidentiality, and competency. Internal Auditor's principles recite that acting with due diligence and responsibility while observing the law and not participating in activities that may impair unbiased assessment of information relevant to professional judgments are what shapes the formation of the elite auditor. Auditors are to provide judicious guarantee a bout whether the financial statements are free of material misstatements, resulting from error or fraud.Their failure to support the opinion that they have filed is one's responsibility. The synergistic relationship of business and society calls for ethics in these practices. Neither of these groups could succeed without the faith of the other (SABA, 2014). The team has used this honorable set Of principles to forgo a coalesced decision moving forward. Sometimes it is easier to form opinions outside the realm of things. However, taking the morally superior alternative would be to honor the given principles that one's profession dictates.We have come to realize that, the auditor's company does not demonstrate the doctrines of trust and honesty. There are certain standards that which we strive for complete maturity of our morality. Through considerate thought on what kind of persons we likely want to become, the Virtue Approach enables us to act in ways that develop our highest potent ial. They allow us to follow the models we have embraced; honesty, courage, compassion, integrity, and self-control. Virtues are like bits, once learned; they become illustrative off person.A person who has recognized these virtues will naturally be ready to act in ways that are sound with moral principles. That being said, the virtuous person is the ethical person. The young auditor, we feel, is that ethical person who should reveal all pertinent information through the proper channels and look for employment elsewhere. Thereafter, terminating her position from her current place of employment will be the key that will open the moral lock and give her the ability to distance herself from all unethical behaviors.This case provided an interesting challenge demonstrating various ethical solutions that the team could have embraced. Eventually, the team made the recommendation based on a moral code of human society and professionalism. The auditor's Code of Ethics represents the ethical steps to her future excellence in the corporate world, but more importantly, for herself.

Consider Laertes’s contribution to the theme of revenge Essay

Of the various parallels between Hamlet and Laertes is one of the most telling. From the beginning of the play we see the two in comparable situations, each young men of the court, each seeking university, each spied on by Polonius, each (it would appear) loving Ophelia, in different ways. Therefore, when Laertes finds himself in Hamlet’s position of having a father murdered, the audience watches with interest to see how he will react, and how this will compare with Hamlet’s behaviour in the same situation. In fact, although Hamlet points out that: ‘by the image of my cause I can see The portraiture of his’ Laertes reaction to murder of his father is very different from hamlet’s, and indeed he is everything which Hamlet rebukes himself for failing to b. He forms the very epitome of a traditional avenger, and almost everything he does forms a contrast with what Hamlet does not do. Immediately as he returns to the court ‘in a riotous head’, having recruited ‘a rabble’, to aid him in his revenge. Thus we see that he finds both opportunity and means to destroy his father’s supposed murderer as soon as he possibly can. It is sometimes argued that Hamlet has little opportunity, doing the first two acts of the play, at least, to confront Claudius and exact his revenge. However, it is clear that – particularly since he is ‘loved by the distracted multitude’ – Hamlet might have actively created such an opportunity for himself, just as Laertes does. Furthermore Laertes is determined that he will ‘dare damnation’ in order to revenge his father. This is very important when soliloquy beginning, ‘To be or not to be’, in which he confesses that ‘the dread of something after death’ is, in part, what makes him ‘lose the name of action’, for again we see hamlet’s attitude to his task differs radically from that of a traditional avenger. This is also apparent when Laertes says that he would ‘cut (Hamlet’s) throat I’ th’ church ! ‘, since we are immediately reminded that Hamlet refused to kill Claudius, when given the perfect opportunity, because he was in prayer. Hamlet’s refusal to kill Claudius at this time (because his prayers make him ‘fit and seasoned’ to go to heaven – which is hardly a fitting revenge for a man who has sent his brother to be judged with ‘his crimes broad blown’) may – if we decide that they are more than just another rationalization (an entirely debatable point in itself) – prove that Hamlet reflects more carefully than Laertes on the business of revenge and that he is more caught up in the need for a perfect and fitting revenge. Nevertheless Laertes’ clear opinion that ‘Revenge should have no bounds’, and his immediate and unhesitating action, in comparison with Hamlet’s continual prevarication, persuade us that he is the more effective avenger. Laertes falls into the same category as Fortinbras, who with his ‘unimproved mettle hot and full’ seeks revenge on Denmark for winning and taking control of what had been his father’s lands, and Pyrrhus, who brutally kills an old and defenceless man in the name of revenge. All these characters’ unhesitating and decisive action, and what seems to be their lack of fear at the consequences, throw Hamlet’s indecisiveness very much into relief, for whilst he can only ‘unpack (his) heart with words’, they can ‘sweep†¦ to revenge’ as he longs to. However, it is Claudius, not Laertes, who actually states that ‘Revenge should have no bounds’, which is not only ironic, since it is Hamlet’s hesitation alone which has saved him so far, but – I feel – also has sinister undertones, since one would hardly have put such words into the mouth of the clearest villain of the play without implying that this sentiment is also, somehow, villainous. Of course, as Claudius is here manipulating Laertes’ strong desire for revenge, it would be unwise to attach too much importance to this point, but it is nevertheless interesting to examine our attitude to Laertes’ attitude towards revenge as opposed to Hamlet’s. After all, the impetuous approach of the former allows him to believe: ; The people muddied, Thick and unwholesome in their thoughts and whispers. ‘ Thus he promptly accuses the wrong man (Claudius, rather than Hamlet) of killing his father. Compare this with Hamlet – well aware that all is not necessarily what it seems in Denmark – who creates an elaborate plan to ‘catch the conscience of the king’ before he proceeds. It might also appear to the audience that Laertes’ defiance of damnation is more to do with a lack of reflection on ‘the undiscovered country’ than courage in facing it. After all, as hamlet points out: ‘the native hue of resolution Is sicklied o’er with the pale cast of thought’ Laertes is all ‘resolution’, untroubled by the words and thoughts, which impede hamlet’s action. (We never see Laertes in soliloquy, of course, because he is morally certain of what he must do, and does not explore the subject further. ) However, we possibly feel some sympathy with the view that: ‘blest are those Whose blood and judgement are so well co meddled That they are not a pipe for Fortune’s finger. ‘ Ironically, these words, spoken by Hamlet in praise of Horatio, actually describe the former in some respects, and particularly when we see him in comparison with Laertes. After all, whilst his endless reflection might appear to serve, at times, only to exacerbate and rationalize his delay, at least he can only rarely be accused of being rash. Laertes believes that, ‘That drop of blood that’s calm proclaims me bastard. ‘ However, this rage, this refusal to reason calmly and to reflect on what has happened, allows the slippery Claudius to manipulate Laertes for his own ends, leading to the treachery which destroys Claudius and Laertes themselves, and Gertrude, as well Hamlet. Ultimately, there is a certain nobility t be found in the exchange of forgiveness between hamlet and Laertes (the final link the latter’s assurance that: ‘Mine and my father’s death come not upon thee, Nor thine on me! ‘ Which is greater than Laertes’ revengeful triumph over Hamlet. This is not to say that Shakespeare’s presentation of Laertes serves entirely as an indictment of the process of revenge. Both hamlet and Laertes speak of the ‘honour’ of revenge, and finally does kill Claudius, that he is ‘justly served. ‘ However, I can feel that considering Laertes’ contribution to the theme of revenge is only useful when seen alongside hamlet’s reaction to the same theme, and perhaps this portrayal of a traditional avenger who is only useful when seen alongside hamlet’s reaction to the same theme, and perhaps this portrayal of a traditional avenger who is rash, manipulative and finally self-destructive, allows us to see hamlet in a more favourable light when he is unable to assume the same role as traditional avenger.