AICPA Code of Conduct free essay sample

The AICPA, or the American Institute of CPAs, represents the accounting professionals in several countries. Like any other profession, there are some grey areas that without guidelines could create a mess. The AICPA has developed a code of professional conduct which serves three main purposes: define responsibility of accounting professionals, educate the public to protect the accounting professional, and educate the public to protect the public. Responsibility The AICPA Code of Professional Conduct says that certified public accountants have responsibilities to everyone who use their professional services. Unless you are an accounting professional, it is highly unlikely that you know all of the rules and regulations that must be abided by when it comes to bookkeeping, taxation and financial reporting. That’s what keeps the accounting profession running; they are the experts that the rest of the world turns to for accounting services. CPA’s must maintain a level of responsibility and follow ethical standards when performing these standards. We will write a custom essay sample on AICPA Code of Conduct or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is the accounting professional’s responsibility to do what it right, even when it’s not the popular vote to protect themselves and their client. Public Education As mentioned earlier, not everyone’s an accounting guru. The AICPA Code of Professional Conduct lays out the guidelines and expected conduct for accounting professionals to follow. This assists in protecting the public by giving them resources and education to know what to expect out of their accounting professional. The AICPA Code of Professional Conduct sets a standard for all accounting professionals to abide by. This is not to say that there are not a few crooked individuals still out there, but hoping that all professionals follow the code, the public is in better hands. CPA Protection Lastly, the AICPA Code of Professional Conduct assists in protecting the accounting professionals. By laying out the responsibility, integrity and due care expectations of all CPA’s, it assists the CPA in standing up for what’s right. Situations may arise where a client attempts to bribe or bully an accounting professional into â€Å"fibbing† on financials to make their business look better than it is. But if the accounting professional abides by the AICPA Code of Professional Conduct, and makes their client aware of it, they have backing and support for doing the right thing. Closing The AICPA Code of Professional Conduct serves 3 major purposes: define responsibility, educate public, and protect the professional. The AICPA is a huge organization that reaches many people. The more individuals that are educated, the better chance of ethical business decision making. References AICPA-principles of professional conduct. (2013). Retrieved from http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/sec50.aspx

cable essays

cable essays Road Runner is a software program that works for cable. The first commercial broadband online service was delivered to customers through a broadband fiber coaxial cable network in 1996. After 15 months after these initial launches, Time Warner Inc. and MediaOne announced their intention to create the nations largest broadband online business. What Road Runner delivers is blazing speed (one megabit per second), integrates compelling multimedia programming with the latest communication tools, email, chat listings and personal home pages. It also combines simple navigation features, top of brand programming, easy to use help and member services, news and entertainment. Basically Road Runner offers its customers a unique online experience that enables them to enjoy the full potential of the broadband environment. There are many ways to connect to the Internet but very few actually hold there one to cable. Some of the more popular methods are listed here: POTS (plain old telephone systems) ADSL (asymmetrical digital subscriber lines) ISDN (integrated services digital network) DBS (direct broadcast satellite POTS are the standard telephone services that most homes use for computer Internet access. This system is generally limited to 52 Kbps. The information is carried out through copper wires in analog voice data. ADSL uses filters that separate phone lines into three frequency channels. One channel carries the telephone signal; another channel of a higher frequency allows upstream transfers. The remaining portion of the band is used to carry information downstream. Even though this has prototypes it still is largely untested. The cost of this technology is also high and keeping this from being a real option. ISDN is a digital telephone service that uses existing copper telephone wiring. ISDN works by d ...

Mall of America Case Study Example | Topics and Well Written Essays - 500 words

Mall of America - Case Study Example Some of the criteria that the Mall of America should consider when adding new facilities to its complex include the retail mix offered and family focus (Kotler and Keller, 2008). Previous successes already indicate that the mall is a haven for whole focus, so new facilities must be able to add to the qualities it already has. For example, retail stores should be evaluated depending on the kind of services that it introduces into the complex. For example, if apparel has already been catered for, the complex should focus on bringing in new qualities that ensure that all aspects of the consumer are covered. On entertainment offerings, since the area of children is already covered, the Mall of America should go for gender segmentation. Finally, hotels should be able to offer factors like lodging, which will be a factor for encouraging tourists to visit the location. The Mall of America is already a huge success with the local people, but to increase its presence both for the local metrop olitan visitors and visitors from outside, the mall should utilize the importance of marketing information. With specific information from patrons, the mall will be able to figure out any new needs that the consumers have, which will then be used to increase market share. The mall should also diversify on product coverage in order to cover as many demographics as possible, which will also help in attracting new clients and retaining old ones from the metropolis and outside.

The Principles of Beneficence and Nonmaleficence Assignment

The Principles of Beneficence and Nonmaleficence - Assignment Example The treatment that could be offered to her is radiation and chemotherapy, which are not the solutions or cures for the disease but only extending the life cycle of the patient. Therefore, the goals of the treatment are not concerned with the reversal of the health conditions, but for the preservation of life to the maximum extent possible. In totality, the patient cannot really escape the fact that her life is going to end shortly, maybe within the next few years. Medication is a method of prolonging her life, to a certain extent and not complete restoration, in her case. The patient is evidently, well informed and capable in terms of mobility and mental conditions. She is completely competent, because of the facts that she had worked in the medical field previously and also since she had noticed the mass and the severe pain and had taken the initiative to approach a professional, rather than perhaps subsiding it. The patient confesses that she suspects she is a victim of cancer and therefore, asks the medical student to tell her the truth. She is also aware of the fact that the doctors might, after all, not inform her about the disease and diagnosis, in case it is cancer. The patient has not yet been informed about the disease and she is yet to receive the confirmation of her apprehension that she has cancer. The very fact that the patient quite willingly and readily agreed to undergo the surgery, without posing a problem conveys that the patient was cooperative and trusted her doctors. However, on the whole, we see that the patient's desire to be informed and share the knowledge of the doctors, regarding her condition is in all probability not met with. Therefore, one can draw the conclusion that the ethics and laws governing medicine have not been met with. Had the patient been an ignorant and non-cooperative person, the best alternative could be giving treatment and keeping the patient in the dark. But since the patient is from a medical background herself and is well aware of the situation, it is most ethical to inform her about it and give treatment with mutual cooperation.

Sphere of I Essay Example | Topics and Well Written Essays - 1250 words

Sphere of I - Essay Example Schmitt applied his radical viewpoint to the sphere of established democratic politics of the Weimar Republic. In the ‘Parliamentary Democracy Crisis’ Schmitt appreciates democracy as the system of self-rule by people (Kalyvas 223). In a democratic organization, the decisions made by leaders express the people’s will. Nevertheless, taken in the abstract, the notion of democracy is open to opposing and diverse interpretations. In political settings, the character of the ruling will with the people’s will is never simple. Instead, it is always the outcome of a practice of identification (Negretto and Jose 1797). Whenever political decisions are undertaken through majority ballot, the majority’s will is identified with the people’s will, and every citizen is obliged to obey regardless of if he voted with the mainstream or not. However, Schmitt’s question is the foundation of this identification. Schmitt asks, â€Å"What would happen if de mocratic revolutionaries pursue the establishment of democracy in a society where many people oppose principles of democracy?† In such a case, the people would not be warranted, from a democratic angle, to leave majority rule and to identify their own will with the people’s true will. Schmitt recommends that this kind of a leadership would still have to be regarded as democratic because it still appeals to the notion that political rule has to be grounded on the people’s will. Once one affirms this assertion, the implication, which Schmitt purposes to create in The Parliamentary Democracy Crisis will follow: The electoral organizations, which are usually considered paradigmatically democratic, are never, in truth and are neither intimately linked with the canon of democracy (Schmitt 28). Schmitts obvious attempt to delink the concept of democracy from any specific approach of formation of the will fails to describe why the tradition of democracy has considered

Skills for Communication and Language Acquisition

Skills for Communication and Language Acquisition Miriana Hili P1 I’m going to explain briefly about the skills associated with communication those are eye contact, gestures, body language and active listening. In my weekly observations in the child care centers I use those skills. I use the eye contact while I’m talking with the children so they could know that I’m talking to them, eye contact is also needed to show that you are listening what they are saying and to see what are their feelings. I use gesture to express myself more and they could understand what I’m saying even the children when they want something they begin to point at the object to show me which one they want. When I’m in placement I could know what children feeling are by their body language when they want that someone pick them up they show you by opening their arms. Active listening is when children are talking to me so I listen to so that I could respond them is not always possible to understand them because they haven’t developed th eir speech well. The components of speech are: phonology, phonology is the sound used in a language. Some languages have more sounds then others for example English have around fourth four sounds. The sound of the language is how one pronounce the word even speech sound could be written in different ways. The phonology process in babies begin before they are born, this begins from the 26th week of pregnancy at that stage they begin to recognize their mothers speech. Semantics, semantics is the meaning of the language how do you understand the word. Newborn babies learn the meaning of the words by associating sounds with objects or sound. For example the parent says â€Å"where are your gloves?† and touches the child gloves, so he could associate the sound with the object. Semantics tries to know how it is constructed and as well interpreted; the meaning is how you listen the language and how they speak it. Syntax is about grammar of language. The grammar is the way that the words are putted to gether; syntax is the structure of a sentence. The sentences are formed by noun phrase, verb phrase and noun phrase the sentence is like this Mary pushed the pushchair. Syntax is the way words are arranged together and the relationship between them. Receptive language, this term is to describe the ability to listen and to understand what is being communicated. Even if the children are not able to say a word but they may show that they understand something. Children develop receptive language in the first saying of language development. Receptive language is defined as the comprehension of language through listening and understands what is being communicated. It is also the ability of comprehend concepts, vocabulary, directions and questions. Expressive language is the output of the language it how one expresses his/her wants and need and evens their feelings. This is about how children communicate by using sounds and after some time using words. A baby’s expressive language t ake form of babbling and cooing this happens at the first year, at the second year they begin to use word because the linguistic development start to occurs. One can express himself not even with the language but even with the gestures and facial expressions. How communication and language acquisition on social and emotional development can be effected. Children who have a strong attachment with their parents can develop language more easily. They develop the language more easily because there a strong link between language and attachment. Babies who are cuddled and held by their parents and other care the start to† read† their body language understand it even in others. Children who have a strong attachment are more motivated to babble and communicate with their parents they will gain some positive response. Between social development and language there is a strong link between them. A child who reads other person’s body language and can communicate it is more accepted more by others and even engages in playful situation. The language acquisition also changes how they play together as the language helps children to interact and to be less impulsive and more thoughtful. Sara report According the table of pre linguistic and linguistic Sara language and communication acquisition is at a high level because she is a talkative and she even likes to talk with older persons and older children. She is at the stage of language explosion this means that in her age she has increased in the children’s vocabulary and in sentences. Children at this age they learn more rapidly and it becomes harder for parents to count them. The children use more complicated structures for example â€Å"no cats here†. Sara’s communication and language acquisition is very well developed in her social and emotional. She is very confident with others and she isn’t shy. According to browns mean length utterance she is at stage 2 and the length of saying words is 2.25 at her age she is now using ing, on, in for example â€Å"daddy going†. Alex report According the table of pre linguistic and linguistic Alex language and communication acquisition is at a low level because he is a very calm and reserved person. He is not able to express his needs or thoughts. He is three years old and he started to produce some word and even phrases but his speech is hard to understand. According the table Alex should have a large increase in the vocabulary and increased in using sentences but the thing that he is shy and reserved and he don’t like to communicate with other it affects his speech. Even though he don’t have friend it affect the speech because if you don’t have someone to talk to you speech is not going to be increased and understandable. Alex communication and language acquisition had effected his emotional and social development because he is very reserved and other children don’t play with him. Emotionally he is very frustrated because he is not able to express himself so he didn’t know what he wa nts to do. Social he doesn’t have many friends because when a boy comes to play with he don’t begin to play or he would begin to cry so for this he don’t have friends. According to the mean length utterance Alex is at stage 3 and he is supposed to say some irregular past tenses and possessives for example â€Å"me fall down† and â€Å"mummy’s hat†, his mean length utterance is 3.5. Alex for his age he should pronouns more words and form more sentences. Early detection and referral has an important role in children’s development. When one is working with children need to recognizing that the child’s pattern of language is a typical. Early referrals often result in better lasting outcome for children and the effects of language delay can be reduced. Children who have learning difficulties need to be referred early because they would need to be supported by a system such as Makaton. Without this supporting system children would not be able to links between the words and there meaning. It is important to early detection so that the child could be referred immediately so he/she could have the help they need. Although most of the referrals will be to a speech and language teams, but some children need to be referred for an audiology test this is done by a GP. P2 Language acquisition is divided in many different theories those theorist are skinner, Chomsky and Bruner. Skinner talks about the behavior, skinner believes that the language is acquired according to the behavior. The language is acquired by reinforcement; children learn words by associating sounds with objects. Children also learn by actions and events, they words and syntax by imitating other adults. Adults reinforce children when they learn words and syntax and say it in a correct way. Chomsky talks about the innate theory, innate are the sense of language and a device that allows babies and children to acquire language. The theory that could influence practice is to support language growth of children who have a supplementary home language. Bruner talks about the social interactions theory, he suggested that children learn through play and exploration. Bruner said when children play with adults such as active role in questioning they will learn more. The theory influence practic e by help children learn concepts and to develop their logic and reasoning. Skinner Skinner talks about language acquisition; Language is the cognition that makes us truly human. Skinner talks about behaviorism that is the central of the language. He says that the language is acquired by reinforcements so when they begin to say words the parents rewarded them. In the child care setting there are many different characters some of them know already some words and they have a wide vocabulary some of them don’t know that much so when they learn something and say new words we praise them. Chomsky Chomsky says that children are born with a possession of an innate ability that comprehends language structures. Chomsky asserts that children initially possess, and then afterward develop, an innate understanding of grammar, irrespective of where they are raised. Language according to Chomsky is intended to convey an infinite range of message, ideas and emotions. In the child care setting children are all able to express them self but there are children who are only 1 year 2 months and don’t even know how to speech but they will develop their speech by listening.

“My Personal Tutor” : A Software For Children

Choosing educational software for children is certainly not an easy task. Because so many options are available, it is easy to be overwhelmed by all the vividly colored packages, the intriguing characters, and fantastic claims of academic enhancements. How in the world does one actually choose? Fortunately, all is not lost. A software package is available, which truly encompasses those qualities, and does so without assaulting the purchaser†s pocketbook. My Personal Tutor by Microsoft, is a budget sensitive, educational enhancement package for children, with exciting graphics and an incredible academic framework. For this reason, a recent review of this program stated that â€Å"Microsoft has made a great contribution to children†s learning† (Dr. Toy). In fact, My Personal Tutor is the best choice of children†s educational software. The activities in My Personal Tutor facilitate learning in vital academic disciplines. Because of the technological advancement of our society, today†s students require more strength in critical thinking, reading, and math skills than ever before. This three CD set is dedicated to enhancing skills in those areas. For example, in Turru†s Sea Quest, the student further develops thinking skills in order to advance through the game format. By solving unfinished sentences, analyzing and completing number or shape patterns, challenging memory with matching, and matching analog compared to digital time, the child assists Captain Scratch in setting free the endangered sea creatures. In another CD, Sam†s Hide & Seek, the child strengthens reading skills in a virtual museum, with six separate rooms where the child plays interactive word games or reads stories in order to help Sam find his friends. However, the word games are not simple mindless entertainment. For instance, by solving incomplete sentences a story emerges. During this process, an amusing, vividly colored picture is painted depicting the story the child is creating. In another challenging exercise, the student reads stories and answers questions relating to the story content in order to gain points, thereby fostering comprehension. Finally, in a third CD, the child†s world becomes an incredible space station where the goal is to help a new friend, Spy, capture alien stowaways. In Spy†s Space Station, traditional math of the past is transformed into exciting activities, which virtually hold the child hostage with interest. To illustrate, in the Astro Disco, one of the six areas in the space station, the dancers are victims to zero gravity. The student†s job is to fit the helpless dancers with the proper number of gravity boots, so they may come down from the ceiling. Once the task is complete, the appreciative dancers take the floor, performing an exciting dance for their rescuer. In a different area, the student may choose to solve currency equations in order to purchase clothing for the undercover alien police. What†s more, in yet another area, the child recycles space junk by sorting according to greater than, equal to, or less than, in order to make tools needed for the station. Although the academic tutorials within this set are comprehensive and truly without compare, the overall success of this set lies in its ability to captivate and sustain the student†s attention. Through well-designed game objectives, My Personal Tutor generates long term interest. All the activities are designed as a means to an end, regardless of whether that end is setting free endangered sea creatures, finding hidden friends in a museum, or catching alien stowaways on a space station. The goals are met methodically, through a sense of teamwork with the lively characters in their respective worlds. The interactive characters are encouraging throughout the challenge, supporting the player, and encouraging him or her to continue. After the player has met a goal, an exciting celebration takes place. Even more, if the child has permission, he or she can print a colorful picture as a memento of the success. Irrespective of the shower of accolades by children, parents too have many reasons for excitement about this set. Parents can feel confident that the purchase of this set is a cost-effective enhancement to the child†s education, as well as an excellent source of reinforcement for vital social skills. The price of $14. 95, after the rebate, is trivial in comparison to all that is included in this set. In fact, with more than 1000 multimedia tutorials, over 70 learning objectives, adjustable levels of difficulty, and ongoing progress reports (Microsoft Kids), justifying a price of even five times that amount would be easy. However, educational enhancement is not the only quality this set encompasses. Many implicit lessons are delicately woven into the activities. Specifically, setting and methodically working toward a goal. In fact, every activity within this set is goal oriented. In addition, the ideal of working together is effectively designed within all the game formats. In other words, this set truly encompasses the full range of essential skills necessary for success in the first and second grade levels. Therefore, My Personal Tutor surpasses the parent†s expectations for an educational enhancement program. A common goal among parents is that their child be healthy, happy, and ultimately reach his or her maximum potential. It is believed that a sound education will help open doors in order for that dream to become a reality. To that end, parents often devote much time and effort to improving the quality of their child†s education. Therefore, it is understandable for a parent to have high expectations of an educational enhancement program purchased for their child. My Personal Tutor fulfills even the highest of such expectations. My Personal Tutor provides an incredibly comprehensive academic framework, consisting of strengthening exercises in critical thinking, reading, and math skills. These tutorials are skillfully designed in such a manner as to reframe the concept of such disciplines. Through the activities in this set, exercises in math, reading, and critical thinking are transformed from drudgery into a mission filled with fun and excitement, where the child works with others in order to meet a goal. What more could a parent ask for? For this reason, My Personal Tutor by Microsoft is the best choice of children†s educational enhancement software.