Critique Freud essays

Critique Freud essays Critique Freud - Strengths and Weaknesses. The study of the human mind will always have its complexities and its doubts on certain subjects. Like all psychoanalytical theories, it is impossible to prove beyond a doubt, and much easier to uncover its strengths rather than its weaknesses. Freud, like many psychologists that explored new theories, had much more room for criticism However, there are strengths that are very agreeable, since to many people he exhibited brilliance, and was a founder of many psychological theories. The low point of Freud which seems to stand out is that he only studied upper middle class women in the early 20th century. Many would argue that his conclusions were taken from a narrow point of view. All of his theories could never be proven, because there is no way to form any sort of concrete experiment. All of his terms were inferred as apposed to proven. There is also the thought that, since he is studying so much of the unconscious, isn't it true that he might unconsciously overlook something, or unconsciously focus too much on one aspect? After all, he is a human being with a mind just like the human beings in which he studied. Was it true that Michelangelo was unconsciously painting his mother in the Mona Lisa, or was Freud himself interpreting it this way because he unconsciously wanted it to be his mother? All of these ideas pose a problem in proving Freud's theories, and all have endless room for elaboration. It is true, however, that Freud's theories do make sense in observation. If you were to look at a young boy going through the Phallic stage, you would most likely find that he is very close to his mother. Freud himself put a lot of time into all of his studies, and was an observer himself. He inspired many others to follow in his footsteps, elaborate on all his theories, and use ...

10 Astonishing Facts About House Flies

10 Astonishing Facts About House Flies The house fly, Musca domestica, may be the most common insect we  encounter. But how much do you actually know about the house fly? Here are 10 fascinating facts about house flies: 1. House Flies Live Almost Everywhere There Are People Though believed to be native to Asia, house flies now inhabit nearly every corner of the globe. With the exception of Antarctica and perhaps a few islands, house flies live everywhere people do. House flies are synanthropic organisms, meaning they benefit ecologically from their association with humans and our domesticated animals. As humans throughout history traveled to new lands by ship, plane, train, or horse-drawn wagon, house flies were their travel companions. Conversely, house flies are rarely found in the wilderness or in places where humans are absent. Should humankind cease to exist, house flies might share our fate. 2. House Flies Are Relatively Young Insects in the World As an order, true flies are ancient creatures that appeared on Earth during the Permian period, over 250 million years ago. But house flies seem to be relatively young, compared to their Dipteran cousins. The earliest known Musca fossils are only 70 million years old. This evidence suggests the closest ancestors of house flies appeared during the Cretaceous period, just before the infamous meteorite fell from the sky and, some say, triggered the extinction of the dinosaurs. 3. House Flies Multiply Quickly Were it not for environmental conditions and predation, wed be overrun by house flies. Musca domestica has a short life cycle – just 6 days if conditions are right – and a female house fly lays an average of 120 eggs at a time. Scientists once calculated what would happen if a single pair of flies were able to reproduce without limits or mortality to their offspring. The result? Those two flies, in just 5 months time, would produce 191,010,000,000,000,000,000 house flies, enough to cover the planet several meters deep. 4. House Flies Don't Travel Far and Aren't Fast Hear that buzzing sound? Thats the rapid movement of a house flys wings, which can beat up to 1,000 times per minute. Thats no typo. It may surprise you to learn, then, that theyre generally slow fliers, maintaining a speed of about 4.5 miles per hour. House flies move when environmental conditions compel them to do so. In urban areas, where people live in close proximity and there is plenty of garbage and other filth to be found, house flies have small territories and may only fly 1,000 meters or so. But rural house flies will roam far and wide in search of manure, covering up to 7 miles over time. The longest flight distance recorded for a house fly is 20 miles. 5. House Flies Make Their Living in Filth House flies feed and breed in the things we revile: garbage, animal dung, sewage, human excrement, and other nasty substances. Musca domestica is probably the best known and most common of the insects we collectively refer to as filth flies. In suburban or rural areas, house flies are also plentiful in fields where fish meal or manure is used as fertilizer, and in compost heaps where grass clippings and rotting vegetables accumulate. 6. House Flies Are on an All-Liquid Diet House flies have sponge-like mouthparts, which are good for soaking up liquefied substances but not for eating solid foods. So, the house fly either seeks out food that is already in puddle form, or it finds a way to turn the food source into something it can manage. This is where things get kind of gross. When a house fly locates something tasty but solid, it regurgitates onto the food (which may be your food, if its buzzing around your barbecue). The fly vomit contains digestive enzymes that go to work on the desired snack, quickly predigesting and liquefying it so the fly can lap it up. 7. House Flies Taste With Their Feet How do flies decide something is appetizing? They step on it! Like butterflies, house flies have their taste buds on their toes, so to speak. Taste receptors, called chemosensilla, are located at the far ends of the flys tibia and tarsa (in simpler terms, the lower leg and foot). The moment they land on something of interest – your garbage, a pile of horse manure, or perhaps your lunch – they start sampling its flavor by walking around. 8. House Flies Transmit a Lot of Diseases Because house flies thrive in places that are teeming with pathogens, they have a bad habit of carrying disease-causing agents with them from place to place. A house fly will land on a pile of dog poop, inspect it thoroughly with its feet, and then fly over to your picnic table and walk around on your hamburger bun for a bit. Their food and breeding sites are already overflowing with bacteria, and then they vomit and defecate on them to add to the mess. House flies are known to transmit at least 65 diseases and infections, including cholera, dysentery, giardiasis, typhoid, leprosy, conjunctivitis, salmonella, and many more. 9. House Flies Can Walk Upside Down You probably knew that already, but do you know how they perform this gravity-defying feat? Slow motion video shows that a house fly will approach a ceiling by executing a half roll maneuver, and then will extend its legs to make contact with the substrate. Each of the house flys legs bears a tarsal claw with a sticky pad of sorts, so the fly is able to grip almost any surface, from smooth window glass to a ceiling. 10. House Flies Poop a Lot Theres a saying, Never poop where you eat. Sage advice, most would say. Because house flies live on a liquid diet (see #6), things move rather quickly through their digestive tracts. Nearly every time a house fly lands, it defecates. So in addition to vomiting on anything it thinks might make a tasty meal, the house fly almost always does poop where it eats. Keep that in mind next time one touches down on your potato salad. Sources: The Encyclopedia of Entomology, 2nd edition, edited by John L. Capinera.Encyclopedia of Insects, 2nd edition, edited by Vincent H. Resh and Ring T. Carde.Vector Control: Methods for Use by Individuals and Communities, by Jan A. Rozendaal, World Health Organization.Physicians Guide to Arthropods of Medical Importance, 6th edition, by Jerome Goddard.Elements of Entomology, by Dr. Rajendra Singh.Time Flies, a New Molecular Time-Scale for Brachyceran Fly Evolution Without a Clock, in Systematic Biology, 2003.

Gender Sexuality and Nationalism in the Early 20th Century in China Essay

Gender Sexuality and Nationalism in the Early 20th Century in China - Essay Example However, with the changes that were facing the country in the early 20th century, the aspects that were previously restricted increased in the number of cases and more people began engaging in different acts. One of the cases that had increased was prostitution that was more acceptable as with the fast growing population and city life people stated in engaging in the acts and although the men were also affected, the women were the most highly affected (Liu, et al 90). There was more premarital sexual behavior since the people that had moved to the urban areas did not believe in sticking to the same rules that restricted them before. There was also a change in nationalism as the state stopped being involved in every aspect of its people’s lives and due to the changes in the global setting, there were other problems that had hit the country. The state stopped looking at the state of affairs of marriages by individuals and as a result, there was increased freedom among the people . The state would however still involve itself in the problems facing the marriage if there was any violence or if the issue was brought to the attention of the state. The state and the people had started changing their previous beliefs and they were slowly integrating the modernity model into their lives that brought with it other sexual behaviors. Masculinity and femininity are also important aspects that were slowly changing in China as the old and patriarchal systems were changing although at a slow rate.

Mind body issue Essay Example | Topics and Well Written Essays - 1000 words

Mind body issue - Essay Example One of the most important questions asked is whether the mind is part of the body or the body part of the mind. What makes the two connect or interact with each other if at all they are distinct? This also makes many wonder, which one should be in charge in case of distinctive existence. The question requires proper understanding and argumentation because every point of view has a logical explanation. The main aim is to ensure that the process of determining this will meet the main attributes of the relationship, explaining everything based on the theories put forward to explain this relationship. The mind and the body are two distinct attributes that casually interact at given times for the sake of performing bodily activities. Descartes is one of the proponents of dualism and pointed out clearly that the mind was the consciousness that existed within an individual. Unlike the brain, which was the source of the intelligence individuals possessed, the mind was an attribute that defined and determined the thought processes of a human being (Squire 20). The main reason for taking a dualistic stand is the fact that the mind has a different functionality in comparison to matter. Mind has a conscious attribute that cannot not reduced to physical attributes despite the number of times studies are conducted on it. A proper organization of matter allows for emergence of mental properties (Kim 40). The mind will only react to that which it sees as appropriately connected to the way it operates. This means that the mind will not come to full action when it perceives something is not okay. When someone is sick, the body has some deficiencies. The body will not operate well and the mind will be unresponsive in that are a. For example, if one has leprosy, the body goes numb and no thought process can make that part of the body to have any form of functionality. The mind will work on

E-tendering implementation best practice

E-tendering implementation best practice Chapter 1: Introduction 1.0 Research title E-Tendering Implementation: Best practice 1.1 Abstract E-Tendering is a web tendering service offered on a pay-per-tender basis where allows clients and their consultants to run tenders through a secure website. But not all the countries involved are fully implemented e-Tendering. They are only implementing e-Tendering at certain stages. This research is carried out to study the best practice in the implementation of e-Tendering worldwide. The anticipated findings are each countries involved are not fully implemented e-Tendering because of certain problems and constraint. The benchmark was developing for the best practice of e-tendering. This research will narrate for government and construction industry itself where it stands in terms of e-Tendering implementation compared to its peer countries. Introduction Construction industry all over the world have demonstrated the need to improve the service delivery and being able to handle issues swiftly and satisfactorily. The advent of Internet Technology has made it possible for authority of construction industry to transform themselves by offering traditional services especially tendering process through online. Tendering is considered to be one of the fairest means of awarding government contracts and the method most likely to secure a favourable outcome for a government in its spending of public money. The basic principles of the tendering process have been applied to many business areas, such as purchasing goods seeking service providers, business consulting, or the selection of main contractors for construction work. With the expand and spread of Information and Communications Technology (ICT) in world and this country, government of Malaysia under Public Works Department (JKR) collaborate with Construction Industry Development Board (CID B) to implement the National E-Tendering Initiatives (NeTI) program. E-tendering program will provide all tendering process through online. At this stage, JKR and CIDB implement e-tendering for government construction project only. According to Royal Institute of Chartered Surveyors, e-Tendering is a Web tendering service offered on a pay-per-tender basis. E-Tendering allows clients and their consultants (buyers) to run tenders through a secure website. It offers a simple, secure, standard, efficient and cost effective way to manage tenders online. It provides a major opportunity to replace existing paper based procedures and achieve significant cost savings, while producing a more efficient and reliable process. Use of the system is charged on a per tender basis to buyers, there are no subscription fees. Use of the system is free to contractors (suppliers). This reason bring to government of Malaysia and countries over the world to use and implement e-tendering, which offer a simple, secure, standard, efficient and cost effective and also can avoid corruption. That means contractors all over the country can register and get tender through online and do not have to use the traditional tender process which is pa per-based, more costly and sometimes bias tender awarded. Problem statement Most of the developed and develop countries have their own channels to publish the notification of tenders through the Internet, which are displayed in their official websites. However, implementation of electronic tendering is not complete in the reality world because of certain barriers and problems. In Malaysia, the tendering process is still based on manual activities even though they have National E-Tendering Initiatives (NeTI) program, which website program that conduct tender process through internet. In the current situation, government of Malaysia only advertises their tender through online. When looking entire the world, same situation of e-tendering implementation happens. Many countries like India and Singapore conduct and organize tender process through online in the half way. Different countries have their different nature of technology and construction industry. In UK, e-tendering is already implemented in the most efficient manner. Player of construction industry in UK, especially contractor, they have enough technology and equipment to adopt e-tendering. Now the question is what is the best practice to adopt e-tendering in present time? Benchmarking best practice need to develop to give some guideline to the develop countries what is the best way to implement e-tendering. Researcher recognize that most of people are tend to do benchmarking in IT and supply management but lack of study in benchmarking the best practice of e-Tendering. So the gap of knowledge must be filled and explore to produce the new findings that might be give benefits to people and construction industry itself. For above statement, this research has explored the best practice of e-Tendering implementation in few countries. This research has identified e-Tendering processes involved and compares it with each country selected. By the end of this research, the best practice of e-Tendering implementation is recommended for the benchmark. Aims This research is carried out to study the best practice in the implementation of e-Tendering worldwide. Objectives To identify the countries in the world who have implemented e-Tendering To study compare the best practice of e-Tendering implementation as identified above. To recommend the best practice of e-Tendering implementation. Research questions What countries that already implemented e-Tendering in their construction industry? What are the processes of e-Tendering? Are they fully implemented e-Tendering in their construction industry? What is the best practice of e-Tendering for their construction industry currently? Research methodology Literature review In order to provide good background information of the study area, literature review is very important. Literatures reading were carried out to collect all information and studied to get better understanding about e-Tendering implementation in Malaysia and others countries worldwide. All the sources are collected from internet, journals, books, past master thesis and dissertation related to this topic. Desk study All the sources are analyse and make interpretation. From literature study, data were collected and distinguish what are the needs in this research. Quantitative interpretation is the main method to carry out this research which based on data and more relevant with the current issues. Significance of research This research is about best practice of e-Tendering implementation worldwide was done for the following major reasons: The Malaysia government needs to know where it stands in terms of e-Tendering implementation compared to its peer countries to mark its current progress of milestone achievement. Malaysia construction industry needs to know with their current status e-Tendering implementation compare to others countries. Benchmark for e-tendering is very important to recognize the best practice of e-tendering implementation worldwide. To discuss the current status e-Tendering worldwide. Overview of content Chapter 1: Introduction Chapter 2: An overview on conventional tendering Chapter 3: New version of tendering system- Electronic Tendering Chapter 4: Methodology Chapter 5: Case study discussion Chapter 6: Recommendation conclusion

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.

Solving Multi Criteria Decision Making Problems - 1278 Words

There are several methods to solve multi-criteria decision-making problems. Analytic Hierarchy Process (AHP) and Analytic Network Process (ANP) are two methods created by Tomas Saaty. AHP endeavor to solve the decision making problem by formed it in a hierarchy while ANP is used when the problem is so complex that cannot be formed as a hierarchy. This complexity happens because of the effect of criteria between each other or the effect of alternatives on criteria. Generally we can say The Analytic Network Process is a generalization of the Analytic Hierarchy Process. The ANP approach can be comprises in to four steps [87]: Step 1: Model construction and problem structuring: The problem should be stated clearly and decomposed into a rational system like a network Step 2: Pairwise comparisons and priority vectors: In ANP, like AHP, pairs of decision elements at each cluster are compared with respect to their importance towards their control criteria. Furthermore, interdependencies among criteria of a cluster must also be treated pairwise; thus the influence of each element on other elements can be represented by an eigenvector. The relative importance values are determined with Saaty’s nine scales. Step 3: Supermatrix structure: the Supermatrix concept is similar to the Markov chain process. To obtain global priorities in a system with interdependent influences, the local priority vectors are entered in the appropriate columns of a matrix. As a result, a supermatrix isShow MoreRelatedMulti Criteria ( Or ) Attribute Decision Making ( Mcdm / Madm ) Essay1076 Words   |  5 PagesMulti-criteria (or) attribute decision making (MCDM/MADM) methods have very high applications in industries for solving real world engineering problems. In the present work, MCDM methods of weighted sum method (WSM), Weighted Products Method (WPM) and TOPSIS, have been employed for the computational analysis of multi-responses. 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