Downgrade Warning Term Paper Example | Topics and Well Written Essays - 500 words

Downsize Warning - Term Paper Example As indicated by the report ‘J.P. Morgan Tells Analysts To Warn of a Downgrade’ experts autonomy is contrarily influenced when it needs to unmistakably impart to the organization and the customer financier the explanation for explicit stock proposals. Examiners are cautioned from directing negative examination and a few firms punish financial specialists for suggesting deal alternatives. †¢ What precisely does Peter Houghtons update say? Does the update say that investigators should bargain their freedom? How does the update bring up issues about investigators autonomy? Does it have any effect whether experts arent compelled to change suggestions, yet just to roll out verifiable improvements? Ans) The update of Peter Houghton doesn't legitimately highlight analysts’ autonomy. The reminder expresses that examiners ought to counsel the organization and the customer financier before making suggestions to a speculator. Additionally the investigator ought to either acknowledge the solicitation of the exploration note suggested by the firm or ought to obviously convey to the firm regarding why it can't follow those proposals. Indeed, there is contrast between requesting that investigator change proposals and rolling out verifiable improvements. †¢ What are the purchase side and sell side? For what reason may the sell side be reluctant to make sell proposals on stocks? In the event that the purchase side has its own experts, would the purchase side ever see sell side investigators reports? Ans) The ‘buy side’ and the ‘sell side’ are the two sorts of investigators. ‘Sell’ suggestion is considered as a piece of negative exploration which influences the firm contrarily so the sell proposal on stocks is seen in a negative way. â€Å"Sell-side experts normally work for full-administration representative sellers and make suggestions on the protections they spread. Purchase side experts commonly work for institutional cash managers†that buy protections for their own accounts† (Analyzing Analyst Recommendations para. 6). †¢ Why may sell

Economy system of Nigeria

Economy arrangement of Nigeria Presentation Nigeria has delivered a few hundred billion dollars worth of oil since its free in 1960, however its residents profit by none of this riches. This circumstance basically exists in light of the fact that progressive governments, both military and non military personnel, have taken or abused a lot of Nigerias huge oil wealth.[1] The Economic and Financial Crimes Commission (EFCC), a state-possessed XXXX intended to research and implement all laws against monetary and money related wrongdoings in all its ramifications[2], revealed an all out misfortune in the trillions as a result of debasement and waste. Nigeria, situated in West Africa, holds a large number of the universes important common assets, for example, raw petroleum (oil), tin, columbite, materials, cotton, palm oil, and steel among others. In particular, Niger Delta, situated in XXXXX, is the principle maker of oil, and principally adds to Nigerias economy. As per World Bank measurements, in 2008 Nigerias oil and gas part contributed around ninety-six percent (96%) of fare incomes, eighty-one percent (81%) of government incomes, and just seventeen percent (17%) of total national output (GDP) due to declining oil yield in the Niger Delta region.[3] GDP shows the steadiness of a countrys economy according to the absolute estimation of its products and ventures over a particular period. In spite of Nigerias bounty of normal assets, its economy keeps on stunning with future advancement getting inconceivable. Advancement urgently expected to lessen destitution levels bringing about upgrades in its emergency clinics, schools, streets, and XXXXXXX. In particular, Nigerias oil industry has become a pool of debasement between encompassing states, people looking for power, and the government. The chances, enormous oil and gas stores may have brought have, throughout the years, generally been wasted, as defilement, terrible administration and over-reliance on oil have subverted the development of different parts, including horticulture. Today, around sixty-five percent (65%) of the populace live beneath the neediness level of US $1/day, and more than fifty (50) million Nigerians, experience the ill effects of incapacitating diseases.[4] As oil incomes fuel[ed] the ascent of administrative aids to states and dubiously to people, the government before long turned into the cent[er] of political battle, and the limit of intensity in the nation. This made a perilous circumstance as it turned out to be progressively reliant on oil incomes, and the worldwide item advertises for budgetary and monetary concerns shunning financial strength spelling fate to federalism in Nigeria[5]. Subsequent to directing exploration, defilement shows up as one of the numerous commitments to the destruction of Nigerias economy including political flimsiness, deficient framework, and poor macroeconomic administration. Understanding the presence, development and effect of defilement inside the Nigerian state, requires the definition or conceptualization of debasement inside the setting of in the first place, the legitimate framework and organization of equity, and second, the global lawful regulating articulation of the term, since there is no all around satisfactory definition.[6] This paper is separated into five (5) sections permitting an exhaustive investigation on XXXXXX being depicted. The initial segment will give a foundation into Nigeria, and its oil division. The subsequent part will introduce the present status of Nigerias economy. The third part will characterize and XXXX defilement, and XXXXXXX. The fourth part will give an examination of different nations inside West Africa, and how defilement is dealt with. What's more, in conclusion, the fifth part will give arrangements. Each part is interlocked by the term Nigeria, and its Oil Sector Nigeria is situated in West Africa, and spreads a territory of 923,768 sq km (356,669 sq miles) estimating around 1,200 km (around 750 miles) from east to west, and around 1,050 km (around 650 miles) from north to south.[7] Nigeria is encircled by the Republic of Benin, Chad, Cameroon, and Niger with the Gulf of Guinea, some portion of the Atlantic Ocean running from Cape Palmas in Liberia to Cape Lopez in Gabon[8], as its coast. Its landscape is various, and comprises of mangrove swamp wildernesses extending over the whole coastline making for the most part out of little streams, rivulets, and parts of the Niger and Benue Rivers.[9] The Niger River enters the nation from the northwest, and the Benue River enters from the upper east with the two waterways converging at the city of Lokoja purging into the Niger Delta; together it frames the state of a Y.[10] The Niger Delta is made out of nine (9) states inside Nigeria situated in the : Abia, Akwa Ibom, Bayelsa, Cross River, Delta, Edo, Imo, Ondo, and Rivers. There are thirty-six (36) XXXXXXXXX. The areas oil contributes around 90 percent (90%) of the estimation of Nigerias sends out despite the fact that Nigeria, completely, remains XXXXXXXXX. The Niger Delta is progressively getting shaky with contributing elements to incorporate between ethnic conflicts, brutality activated due to its oil incomes, and primarily, defilement. Pipelines are consistently vandalized by devastated inhabitants, who chance their lives to redirect fuel.[11] Such conduct results to barrels of rough being squandered, a huge monetary misfortune to Nigerias economy. As per the XXXXXX, Nigeria is the universes (eighth) greatest exporter of oil with a creation pace of roughly three (3) million barrels for each day (bpd). However, its creation of barrels of oil significantly vacillates contrasted with different countries because of interior turmoil[12] keeping the nation from benefiting as much as possible from its human resources.[13] Threats, assaults, and strain exist between oil organizations and ethnic clans bringing about the Niger Delta being conflicting in oil creation. Despite the fact that chance of riches exists in Nigeria, the individuals stay devastated, incapable to support a typical life, and subsequently subject themselves to brutality so as to endure. The yield of oil in the Niger Delta can cure the destitution issue, and give would like to Nigeria, and its economy. The Oil Sector It tends to be securely contended the issues endured by the Niger Delta impacted the downfall of Nigerias economy. As per a course of events given by the Nigerian National Petroleum Company (NNPC), oil was first found at Olibiri, XXXXXX, in 1956 by Shell-BP following quite a while of oil investigation. In 1958, Nigeria got one of the top makers because of its first oil field delivering around 5,100 bpd. At the finish of the Biafran War in 1970, Nigeria started profited by the oil creation with the assistance of rising oil costs all through the world. In 1971, the nation joined the Organization of Petroleum Exporting Companies (OPEC), in which the foundation of the Nigerian National Petroleum Company (NNPC) followed in 1977. The OPEC is a perpetual intergovernmental association of twelve (12) oil-sending out creating countries planning and binding together oil polices of its Member Countries.[14] Member nations incorporate Algeria, Angola, Ecuador, IR Iran, Iraq, Kuwait, SP Libyan AJ, Nigeria, Qatar, Saudi Arabia, UAE, and Venezuela. OPEC is intended to screen oil costs in worldwide markets so as to annihilate unsafe variances. It manages a proficient, monetary and normal flexibly of oil to devouring countries to bring about reasonable profits for money to those putting resources into the oil business making sure about consistent incomes[15] to their Member Countries. The NNPC is a state-claimed organization set up to build the estimation of Nigerias oil area to the network. It has powers, and operational enthusiasm for refining, petrochemicals, and items transportation.[16]The organization is compartmentalized into twelve (12) segments with the mission of pinpointing potential dangerous issues inside the business. Likewise, the Department of Petroleum Resources (DPR), which is under the Ministry of Petroleum Resources, works partnership with the NNPC. DPR guarantees total consistence with industry guidelines, licenses, and ecological guidelines. Inside the following couple of years, Nigerias creation level was more than two (2) million barrels (bpd) with levels fluctuating during the following years. Current improvement plans include expanding oil yield to around to four (4) million bpd. In spite of all estimates actualized for effectiveness in Nigerias oil division, the nation endures enormously with no chance of evolving. With every day, its oil industry develops, debasement attacks the yield, and the individuals of Nigeria keep on anguish. The Economy of Nigeria Nigerias economy has promising XXXXXX, and has been variable since the change of its type of government from military standard to regular citizen rule. There are immense assets underway coming about in XXXXX incomes, however no sum is segmented off to be put once more into the economy. Destitution is boundless, and Nigerias fundamental social indicators[17] win it a spot among the least fortunate nations on the planet. As experienced by numerous different nations, the economy is the thing that permits existing foundation to be kept up, and industrialized. Be that as it may, seeing Nigerias economy from the past to current, there has not been any genuine changes required for insurgency into the accompanying time. Nigerias economy started in the farming scene before its oil disclosure. Agribusiness and cultivating was the lifestyle, and the source in its exchanging market. Upon the underlying oil revelation in the Niger Delta in 1958, horticulture added to lion's share of Nigerias GDP, and fare incomes. In the following after years, the oil part ventured into standard, and became Nigerias key wellspring of income. The oil segment gave roughly (20%) of GDP, ninety-five percent (95%) of remote trade profit, and around sixty-five percent (65%) of budgetary revenues.[18] As indicated by measurements given by the United States Agency of International Development (USAID), industrialization assumes a colossal job

What Is The Meaning Of Term Paper?

What Is The Meaning Of Term Paper?A lot of people, when they come to the first paragraph of their term paper, are puzzled as to what is the meaning of term paper. So here is the explanation of the term paper.The definition of term paper is quite simple. It is just one single term paper, which is used for writing a term paper on some particular subject. Here, all the ideas that are related to the subject are presented in a more simplified form, to help the student to concentrate on those. This helps them to understand the subject much better and this makes it easier for them to write their term paper.If you get confused about what is the meaning of term paper then, it is easy for you to get to know about it. The process of preparing the term paper should be a lot simple and easy. You should follow some simple steps, which will help you in writing a term paper on a specific topic.First of all, you need to be very clear about the topics that you want to write about in your term paper. T ry to be thorough in knowing about it and come up with as many ideas as possible. Do not forget to write down as many ideas as possible. You can also do brainstorming sessions with your friends, family members or colleagues.The second step that you should take, when you want to write a term paper, is to prepare a proper topic. You can use any of the subjects for doing it. You can also use the topic, which has been discussed in your class or in the session with your friends. At the end of your term paper, you can analyze the topic to find out the relevance of the topic in your paper.The third step, which should be taken, when you want to write a term paper, is to consider writing the ideas very clearly. It is important that you should not use poor language for discussing the topic. Try to use sentences, which are short, that can be understood easily. Also, you need to know that you should avoid using slang words, or sayings in your paper.When you do the above mentioned steps, then, y ou will be able to understand what is the meaning of term paper. You will find that the task is quite easy. After writing your term paper, you can actually do other work, while you are still waiting for your term paper to be graded.Now that you have a clear idea about what is the meaning of term paper, it is important that you understand it well. So, take some time and understand it well.

Difference between Conflict Management and Anger Management - 275 Words

Difference between Conflict Management and Anger Management (Term Paper Sample) Content: Difference between Conflict Management and Anger ManagementByInstitutionDifference between Conflict Management and Anger ManagementConflict ManagementConflict management refers to the process via which conflict resolution is reached. The practices of conflict management are all designed to assist in the achievement of conflict resolution, and can include learning communication skills that are more effective, mediation or responding to conflict by finding a different way, for instance via conflict coaching.Conflict resolution is the successful creation of a way forward in a situation that is difficult without leaving avoidance, anger, resentment and distraction which may have not been dealt with (Blum, 2009, p.Â11). Basing on that, it is worth noting that full conflict resolution can take a longer period especially in situations that are difficult. However, effective management of conflict can assist in continuous movement towards resolution instead of getting wors e or remaining stuck.Anger ManagementAnger management refers to training for control of temper and is the skill of making one remain calm. The programs of managing anger consider it to be a motivation that result from indefinable reason that can be analyzed logically (Blum, 2009, p.Â20). The most common techniques of managing anger include improving strategies of communication, solving problem, cognitive restructuring and relaxation techniques. The cognitive behavioral methods are the basis of the interventions of anger management and entail a process with three main steps.First of all, the customer learn to clearly identify conditions and situations which can trigger anger feeling. Secondly, the relaxation methods are taught as best responses to the situations that are identified (Woodruff, 2009, p.Â26). Common methods include physically getting out of the situation and ensuring breathe regulation. Lastly, there is the use of role play in practicing the application of the m ethods learned for future encounters with situations that induce anger in the life of an individual.Anger management is about controlling oneà ¢Ã¢â€š ¬s temper and making him or her calm. Conflict management is all about arriving at a res...

School Safety - 2079 Words

School Safety The issue of school safety has become a controversial topic in the United States, due to tragic acts of violence occurring on a daily basis. American citizens should never have to cope with the negative impact of school violence, no matter how often they hear about the tragedies (Jones, Parents 1). In the past, schools were viewed as a safe place for children to get an education. Recently, the concern over violence in schools has taken a toll on many parents, school administrators, and legislatures (Eckland 1). Studies have shown that there are over 3 million acts of violence in American public schools each year. Not all occurrences are serious and deadly, but they occur on a daily basis throughout our country†¦show more content†¦Faculty members believe that caustic punishment will have more of an impact (Kohn 320). They hope that a policy known as Zero Tolerance will help find a solution to enforce friendly behavior and eliminate violent behavior from the school sy stem. Problems arise within the policy as it focuses on students that commit violence rather than trying to exterminate the issue or teach that this is improper behavior. Schools jump quickly to remove the troubled child from their campus for many reasons. The main reason for reaction is not due to safety concerns, but to the fact that school officials are more worried about having an Exemplary campus. In response, the student is not learning a moral lesson for their actions (Kohn 321). Kohn established his credibility by writing an educational and informative article about school safety. He used evidence and real life situations to connect with the readers. He connected with the reader’s emotions by stating instances where children have been affected or severely injured. He described the instances and provided examples as support. Through this essay, Kohn clearly established his concerns and problems that need to be addressed to make the public school system safer f or everyone that enters. A main issue in school safety is the financial constraints that have prevented security measures from being instituted in numerousShow MoreRelatedThe Dangers Of Public Safety For School Children1447 Words   |  6 Pagestechnological advances of modern society, we now have more opportunities than ever to promote safety. The iClick to Safety device was inspired by the growing concern of public safety for school children. The FBI has confirmed a sharp rise in mass shootings since 2000, leaving parents and school faculty desperate for solutions. Law enforcement is often required to stop mass shootings, especially in places such as schools where individuals have no tools of self-defense at their disposal. A quick response isRead MoreSchool Safety774 Words   |  4 PagesEveryday students are leaving school and getting hurt, outsiders are coming into schools and hurting students, insiders such as students and staff have also been known to hurt our school-age children and there is nothin g being done about it. School is not optional; it is required by law for every child to go to school, so school should not be feared by the students it should be a safe learning environment. More U.S. high school students are skipping class because they feel unsafe even though theRead MoreSchool Safety And Student Safety2351 Words   |  10 Pages During the past decade, school safety has been at the forefront of many school districts safety polices and plans. With recent high profile school shootings, the question school districts continue to ask is how do we keep our schools safe? Administrators face heavy scrutiny when weighing approaches to school safety and student discipline. 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Green remains at Department of Criminal Justice, Faulkner State Community College. Correspondence concerning this article should be addressed to Bronze R. Green, Department of Criminal Justice, Faulkner State Community College, Bay Minette, AL 36057. Contact: bronze.green@yahoo.com â€Æ' Abstract This paper explores published articlesRead MoreImplementing Gun Safety On School Classrooms2429 Words   |  10 PagesSamantha Russo Professor Sandoz Research Methods-Block 3 29 September 2014 Implementing Gun Safety in School Classrooms Nine year old Aaron Schmitt had been rummaging around in his dad’s closet and found a shiny new toy. He was enthralled with his find. As he felt the cold metal in his hand, he thought of the fun he could have playing a game of cops and robbers. Aaron spun the gun around in his hand wanting to show it to his friends. He knew he should ask for permission from his parents to takeRead MoreEssay on School Safety: Protecting the Students1921 Words   |  8 PagesSchool Safety: Protecting the Students For many students a positive academic environment is increasingly harder to obtain. This is mainly due to their lack of safety. Whether it be inside the classroom or out. Unfavorable situations at home, psychological stability, physical dangers and violence all contribute to this evident shortage. There have been investigations on how organizations, teachers and parents collaborate together in todays society to influence the students understanding ofRead MoreViolence and Education; School Safety937 Words   |  4 PagesViolence and Education: School Safety The most recent shooting at the elementary school located in Newtown, Connecticut have shifted our focus on the question of whether or not we are doing enough to protect our students in our schools across the nation. Every morning, parents send their children to school every morning trusting that they will be returning home the same day, but as we all know that isnt always the case for some. The tragedies that have taken place show that we need to pay moreRead MoreSchool Safety And Community Relations1031 Words   |  5 PagesAmanda Lane served as the high school and middle school principal for many years. This school year, CCS has hired one more principal, and Amanda decided to lead the middle school only. As the school grew rapidly in the last two years, the two main objectives Mrs. Lane would like to reevaluate this academic year are school safety and community relations. School Safety The developed guidelines and procedures for dealing with existing and potential incidents at CCS are defined in their Emergency PlanRead MoreSafety Policies and Procedures in Schools1074 Words   |  5 PagesIntroduction Violence in schools has become a growing epidemic. Hearing of a school shooting where students are gunned down for no apparent reason is a reminder of the seemly increasing national problem of school violence. Dewey Cornell (2010) a clinical psychologist and education professor at the University of Virginia suggest that school shooting in â€Å"Columbine High School in Colorado and Virginia Tech has reinforced a perception that schools can be dangerous places† (p.1). Yet, there has been

Code of Professional Ethics by American Institute of Certified Public Essay Example For Students

Code of Professional Ethics by American Institute of Certified Public Essay AccountantsCode of Professional Ethics by American Institute of Certified Public AccountantsIntroductionA code of professional ethics is a voluntary assumption of self disciplineabove and beyond the requirements of the law. The Code of Ethical Conduct servesthe highly practical purpose to notify the public that the profession willprotect the public interest (Carey, Doherty: p 3). When people need a doctor, alawyer or a certified public accountant, they seek someone whom they can trustto do a good job, not for himself but for them. People assume that the hiredprofessional is qualified since they cannot appraise him. They must take it onfaith that he is competent. That is why professionals are distinguished frombusinesses and why there is a need for ethical regulations. The Code of Professional EthicsThe Code of Professional Ethics for public accountants was developed by theAmerican Institute of Public Accountant and includes four different categories. The first, Concepts of Professional Ethics, establishes major requirements forCPAs in different areas of their day-to-day professional activities. The mainparts of the Code are: Independence, Integrity and Objectivity in the practiceof public accounting, Competence and technical standards, Responsibilities toclients, Responsibilities to colleagues and Other responsibilities andPractices. Independence has always been the fundamental concept to theaccounting profession. In fact it is the most essential to the practice of allprofessions. The financial reports produced by CPAs would be of little value tothe public unless CPAs maintain their independence. Independence has always beenassociated with integrity and objectivity. Since faults on financialstatements may be the result of either a honest mistake or a lack of integrityit is imperative to associate the notion of independence with the objectivityand integrity. As part of the requirements by the Code of ethics, CPA shouldavoid any re lationships that may result in the CPAs becoming dependent on theparticular client. Such relationships include financial interests and clientmanagement. It is very important that the opinion of the CPA reflects theresults of operating decisions taken by the client and not any underlying ideaswhich may be the case if a CPA takes part in the decision making process of thecompany. Another important issue discussed in the Code of ethics is competence andresponsibility of CPAs. It establishes a basic ethical obligation that a CPAshall not render any services which he is not competent to render. Within thistopic, the code mentions continuing improvement of the competence of CPAs in allareas in which they engage. In fact, the requirements of competence areestablished by law. If a man renders a service he is not familiar with, hecommits a fraud on the public (However, CPAs are supposed in a reasonable mannerto carry this principle beyond). The code of ethics assumes that in situationswhere CPAs face a problem he/she is not familiar with, they may ask otherpractitioners for help. A CPA may drop the case only when his/her efforts proveto be futile. From the other standpoint, there are always unknowns in everyprofession. Thus, to assume that every practitioner is completely knowledgeablewould be inaccurate. Responsibilities to Clients include CPAs maintaining their independence,integrity and objectivity regardless of any personal interest that previouslyexists. CPAs should hold in confidence, all the information about their clientswhich they acquire during engagements. However the Code states that CPAs shouldinsist on disclosing in financial reports, all information necessary for thefair presentation of the clients affairs. The accountancy laws in some states of the USA contain provisions which do notrequire disclosing information obtained during engagement by accountant in anycourt. These clauses directly interfere with federal jurisdiction. Federalcourts have held that a state statute conferring privileged status oncommunications to accountants does not apply to a Federal administrativeproceedings (Carey and Doherty: p. 133) and may require disclosure of theinformation by CPA. .u1e0752de4d2cd1301344431eb8bf29af , .u1e0752de4d2cd1301344431eb8bf29af .postImageUrl , .u1e0752de4d2cd1301344431eb8bf29af .centered-text-area { min-height: 80px; position: relative; } .u1e0752de4d2cd1301344431eb8bf29af , .u1e0752de4d2cd1301344431eb8bf29af:hover , .u1e0752de4d2cd1301344431eb8bf29af:visited , .u1e0752de4d2cd1301344431eb8bf29af:active { border:0!important; } .u1e0752de4d2cd1301344431eb8bf29af .clearfix:after { content: ""; display: table; clear: both; } .u1e0752de4d2cd1301344431eb8bf29af { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1e0752de4d2cd1301344431eb8bf29af:active , .u1e0752de4d2cd1301344431eb8bf29af:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1e0752de4d2cd1301344431eb8bf29af .centered-text-area { width: 100%; position: relative ; } .u1e0752de4d2cd1301344431eb8bf29af .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1e0752de4d2cd1301344431eb8bf29af .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1e0752de4d2cd1301344431eb8bf29af .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1e0752de4d2cd1301344431eb8bf29af:hover .ctaButton { background-color: #34495E!important; } .u1e0752de4d2cd1301344431eb8bf29af .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1e0752de4d2cd1301344431eb8bf29af .u1e0752de4d2cd1301344431eb8bf29af-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1e0752de4d2cd1301344431eb8bf29af:after { content: ""; display: block; clear: both; } READ: Professor And The Madman EssayWith reference to the Responsibilities to Colleagues, good relations within aprofession are very important because they aid in the exchange information andopinions. The public confidence in professional accounting is gained mainly bycumulative accomplishments of all CPAs (AICPA, Section 55, article 01). Successful professionals in accounting do not hide secrets from what they havelearned from their experience. They share their ideas with other practitionerswho address them directly or publish articles in professional publications,through speeches and professional meetings. The code prescribes assisting colleagues in complying with the code of ethicsand disclosing cases of its enforcement. Basically, the principles of responsibilities to fellow practitioners describedin the Code do not establish the limits of professional conduct. They define thearea and basic foundations of the professional courtesy. Finally the code defines general principles of ethical conduct for professionalaccountants. These responsibilities are not discussed in other parts of the Codebut they underlie all ethical principles mentioned in the text of the Code. Theyestablish basic regulations of rivalry inside the profession and also establishthe ethical obligation of CPAs to clients in determining fair fees for theirservices, and other principles. The foundation of public accounting is the client confidence and those peoplewho are using financial statements produced by CPAs. To keep the confidence ofclients, CPAs shall maintain their independence and objectivity. The standardsof independence require that the CPA does not subordinate his judgement on tothat of the client keeping in mind that there are other CPAs who are knocking athis clients door. One of the other principles mentioned in the Code is therenunciation of promotional methods of the commercial world which increase thepressure on CPAs and will lead to conformity with the letter of the code evadingits spirit. CPA shall not be involved with business activities that are incompatible withthe practice of public accounting. These activities include selling securitiesbecause this may include promotional activities for a public accounting practiceand consequently negatively influence the independence of CPAs. The next category of the Codes of professional ethics include Rules of Conductwhich establish more detailed regulations of the principles described in thefirst part of the Code. These rules become effective only after approval of themembership. A member who is found guilty in enforcing Rules of conduct may beexpelled or suspended by the Trial Board. The Rules of conduct have four majorparts as mentioned in the first part of the Code under the Concepts ofProfessional ethics. Each section of the Rules of Conduct has a subset ofparticular cases given under Ethics Rulings. In addition to the standards described above, state CPA institutions and othergovernment establish their own ethical standards. ConclusionProfessional ethics is concerned with human behaviour and human relations. Ashuman society becomes more complicated, so do the codes of professional conduct. The purpose of the rules is to attract and increase public confidence anddiscourage behaviour inconsistent with the image of profession. Publicconfidence may even be more important to the public accountant than to any otherprofessional because CPAs are concerned not only about their clients but alsoabout those who rely on their reports. The code of ethical conduct providesmembers of the profession with the rules that were worked out on the historicalbasis to attract the confidence of the public.Therefore, the rules of ethicsare the foundation of public confidence. Works CitedJohn L. Carey and William O. Doherty. Ethical Standards of the AccountingProfession. New York: American Institute of Certified Public Accountants, 1966American Institute of Certified Public Accountants. Code of Professional Ethics. .u2b9c88d3823367efa57218a577b954ab , .u2b9c88d3823367efa57218a577b954ab .postImageUrl , .u2b9c88d3823367efa57218a577b954ab .centered-text-area { min-height: 80px; position: relative; } .u2b9c88d3823367efa57218a577b954ab , .u2b9c88d3823367efa57218a577b954ab:hover , .u2b9c88d3823367efa57218a577b954ab:visited , .u2b9c88d3823367efa57218a577b954ab:active { border:0!important; } .u2b9c88d3823367efa57218a577b954ab .clearfix:after { content: ""; display: table; clear: both; } .u2b9c88d3823367efa57218a577b954ab { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2b9c88d3823367efa57218a577b954ab:active , .u2b9c88d3823367efa57218a577b954ab:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2b9c88d3823367efa57218a577b954ab .centered-text-area { width: 100%; position: relative ; } .u2b9c88d3823367efa57218a577b954ab .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2b9c88d3823367efa57218a577b954ab .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2b9c88d3823367efa57218a577b954ab .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2b9c88d3823367efa57218a577b954ab:hover .ctaButton { background-color: #34495E!important; } .u2b9c88d3823367efa57218a577b954ab .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2b9c88d3823367efa57218a577b954ab .u2b9c88d3823367efa57218a577b954ab-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2b9c88d3823367efa57218a577b954ab:after { content: ""; display: block; clear: both; } READ: The Atomic Bomb EssayNew York: AICPA, 1977

Of Being Trapped Male and Female Paralysis in Dubliners Essay Example

Of Being Trapped: Male and Female Paralysis in Dubliners Paper A pattern that tends to emerge in each of the stories contained within Dubliners by James Joyce is characters that are paralyzed. Joyce himself would write in a letter to Grant Richards that [m]y intention was to write a chapter of the moral history of my country and I chose Dublin for the scene because that city seemed to me the center of paralysis (Myers 4). Dubliners, contains twelve seemingly independent stories that each deal with the theme of paralysis brought on by love. This theme is both obviously stated and subtly hinted at in the various stories. There is a difference though in the cases of paralysis brought on by love. Only four of the cases concern a major female while the rest have to deal with a major or minor male character. This could be explained by saying that Joyce had a majority of male leads because he himself was obviously male and thus he could write the character better. Evidence to the contrary though comes from the stories about the major females themselves in which Joyce had written the ladies just as well as the men. Now, its not just the ratio of male to female stories being the main difference, there is also a difference in how Joyce represents the genders in the love-based paralysis. We will write a custom essay sample on Of Being Trapped: Male and Female Paralysis in Dubliners specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Of Being Trapped: Male and Female Paralysis in Dubliners specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Of Being Trapped: Male and Female Paralysis in Dubliners specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This secondary difference brings to light what Marilyn French discusses in her book Shakespeares Division of Experience, â€Å"[t]he basic distinction in human social order since the beginning of recorded history has been gender (11). Paralysis, in all of the stories, presents a great difference in how the love-based paralysis in a woman is presented from how it is presented in a man. The male form of paralysis is shown more as a stepping stone in life. The men eventually gain some knowledge from their affliction instead of being defeated by it. However, the women’s afflictions are show as something final. There is no hint of a learning experience nor is there character growth to be had in their respective stories. They become paralyzed in every sense of the word. It is the difference of these types of paralysis between male and female that shows the kind of constricting role that women held in Joyce’s portrayal of Dublin. There is a case of love-based paralysis that is illustrated in the story titled Araby. The basics of which is a story about a young boy and his every growing obsession with his friend’s sister. His whole life basically becomes focused on all his thoughts about her and the more constant thought of when he would be able to see her again despite never really having a true conversation with the girl as evident by his remark that, I had never spoken to her except for a few casual words, and yet her name was like a summons to all my foolish blood (Joyce 40). He allows his life to be ruled by his obsession and on the fateful day that she finally speaks to him, he is beyond astonished: When she addressed the first words to me I was so confused that I did not know what to answer (41). She asks whether he is going to make the trip to the titular bazaar and requests that if he is going that he would bring her something back since she is unable to go herself. It is here that the boys obsession grows worse once he receives a request from the object of his longing as stated here: I could not call my wandering thoughts together. I had hardly any patience with the serious work of life, which, now that it stood between me and my desire, seemed to me childs play, ugly monotonous childs play (43). This fixation on the idol of all his unfulfilled affections completely rules his young life and now he has the hope to break into the adult world in order to finally have this girl consider him seriously. The bazaar presents itself as the perfect chance for the boy to prove how deeply his admiration for the girl runs. It is also a perfect time in which he can take himself from a fantasy realm to one of reality in which he gets the girl. He begins to cultivate this belief that somehow by going to Araby; it will begin a sort of metamorphosis from what he is now to someone that the girl will desire. He starts believing so strongly in this metamorphosis that he starts to focus his whole being into doing each step perfectly in order for this to go right. It is when the night of the bazaar arrives, however, that the boy encounters his first setback. His uncle was supposed to come home and give him money so he could go on his journey but the man is out drinking. He comes home late as a result and the boy ends up being extremely late for the bazaar. Because of this unforeseen tardiness, there are just a handful of stalls open when he finally arrives at Araby. He tries to do what he can however and browses the wares available to him but nothing really catches his eye because he becomes too caught up in what he believes to be his failure. Here the lights drop, acting as a rather abrupt symbol of the boy finally entering adulthood and leaving behind his fantasies. The events before this abrupt ending are where the theme of love-based paralysis comes through. When he is caught in his imaginary failures, he becomes paralyzed even though this paralysis is not necessarily his own fault. The boy did everything in his power in order to achieve his new dream. The problem came from an outside source where there are things beyond the boys power that are controlling the events unfolding around him that fateful night. His Uncle causes him to be late by not coming home and this begins to make the boy feel as if he is trapped. His Uncle does finally arrive but because he arrives so very late to the bazaar, the boy finds himself too embarrassed about his imagined failure to bring himself to do anything. With almost all of the stalls being closed and the people being rude to him in those that do happen to be open, he fails to see he still has a chance to buy something and becomes paralyzed. His carefully cultivated belief falls apart before his eyes: Gazing up into the darkness I saw myself as a creature driven and derided by vanity; and my eyes burned with anguish and anger (Joyce 46). The moment when the boys fantasy didnt come to life, he started to see himself from another perspective. As he is standing there before one of the few stalls open, he comes to the realization that his motivations may not have been as noble as he had first thought they were, that maybe the love he had imagined for the girl wasn’t enough to help carry him through his plans. He wasn’t going to the bazaar to acquire a gift for the object of his affection; he was going for far more selfish reasons. His going was an attempt at getting himself out of his own dull life and into another life that was by far more interesting. However, he did not find the Eastern enchantment that he had dreamed up in his head, he found only a dark flea market ready to close up for the night. The bazaar that he had dreamed up in his head were the own dreams he had of himself, or, how he saw himself. Once those lights went out, though, the dream version of him died as well as the imagined love. Eveline is the next story and it resembles the previous story Araby. It is also the next story in the series and by being in such a position, the reader is taken back to the events before the bazaar by the first paragraph presented in Eveline. There is the girl and the house and a field very much like there was in Araby with the only difference being the gender of the main character. As the story continues on, the rest of the differences start to come out from the woodwork. So, even with the endings of the stories both being a form of love-based paralysis, the ending positions of the characters is worlds apart. From the start of â€Å"Eveline†, Joyce paints the titular character as an insecure and shy young woman. The entire story unfolds in just the span of a few hours and only between two different settings. Despite the brevity of the timeline, the story recounts the rather doubtful and complex thought process of a young woman trying to discover the right answers to the problems that are currently plaguing her. She is bound by a promise to her mother to â€Å"keep the home together as long as she could† (Joyce 50) and her duty to take care of her father. She does have two brothers but one is deceased and the other has a job that keeps him away from home quite a bit. This forces her to live with just her father who has turned abusive. She is in conflict over remaining home because of her strong sense of duty or leaving to follow the man she has fallen so head over heels in love for. She begins to think it foolish to leave the place that she has called home all along and the work that has become something of a safety net. It was hard work – a hard life – but now that she was about to leave it she did not find it a wholly undesirable life† (48). This thought only comes after Eveline has ran through all the reasons in her head to leave showing that she is afraid of any dramatic change to her life. In her panic riddled mind she makes the decision to leave with her lover, Frank, and heads to the dock in order to meet him. Once she arrives however, the cycling of panic begins once more. Despite the boat and her love for Frank representing freedom, she starts to feel trapped once more and is unable to truly make her own choices. Her love for Frank starts to not be enough and this paralyzes her at the end, forcing her to stay behind where it is safe. There are obvious signs in both â€Å"Eveline† and â€Å"Araby† of the characters being paralyzed but the cause of the afflictions are on different levels. In â€Å"Araby† the boy’s paralysis occurs because of circumstances out of his control. This banishes his notions of love despite him doing everything in his power to achieve his dreams. For Eveline, love is just not enough and it causes her paralysis at the end because she doesn’t have the willpower to follow her lover to freedom. Because of her life, Eveline’s end result is different. Rather than having an open life in which to live like the boy in â€Å"Araby†, her life is already mapped out before her. While both of the characters may be under the control of a drunken parental figure, Eveline is an adult and she does have the power to make her own decisions. Despite this however, she is still bound by what remains of her love and loyalty to her family. This as well as her hesitation to leave a place that represents safety leaves her paralyzed. Going to the docks in order to escape went against everything that she was raised to believe in and she is incapable of challenging those beliefs: â€Å"All the seas of the world tumbled about her heart. He was drawing her into them: he would drown her† (Joyce 51). When the boat is finally starting to leave, Eveline becomes paralyzed in the true sense of the word. She becomes unable to move and all the whirring thoughts inside of her head have stopped, causing her to completely shut down: â€Å"She set her white face to him, passive, like a helpless animal. Her eyes gave him no sight of love or farewell or recognition† (51). This love-based paralysis is somewhat similar to the boy’s in â€Å"Araby†, both being that their love wasn’t enough to carry them through with their respective plans. The end result is different however. The boy in â€Å"Araby† recognized that this love wasn’t enough but Eveline hasn’t gained any knowledge from her own bout of paralysis. While the clarity is subject to interpretation, there is a difference between the circumstances of the paralysis brought on by love in each female and male case in Joyce’s Dubliners. The males are shown as having hope of overcoming their paralysis because it is there to serve as a learning experience. They are on the stepping stones of live and this is just another moment that they have to fight thought. For the women however, it is not that simple. Their paralysis is something final. There is nothing to learn from it; instead, it is as if they are being punished for trying to change their situation. They are being forced back to where they had come from, showing a stark difference in the roles of men and women in Joyce’s literary portrayal of Dublin.