Multiple Sclerosis Is A Prolonged, Progressive, Wasting...

Multiple sclerosis is a prolonged, progressive, wasting disorder of the Central Nervous System categorized by distributed demyelination of nerve fibers of the brain and spinal cord. The onset of MS is usually between 20 and 50 years of age, although it can occur in young teens and much older adults. Women are affected two of three times more often than men. (Lewis, Dirksen, Heitkemper, Bucher, Camera, 2014, p. 1428) MS is five times more dominant in temperate climates such as those found in the northern United States, Canada, and Europe, as linked to tropical regions. Relocation from one geographic area to another may modify a person’s risk of developing multiple sclerosis. Immigrants and their offspring tend to take on the risk level†¦show more content†¦1432). According to the National Multiple Sclerosis Society (2014), â€Å"MS happens to families, not just to individuals. When a person is diagnosed with MS, there is immediate impact on all who love them. Family members may experience similar emotions to the person with MS as they adapt to MS in their lives –fear, guilt, anger, denial, grief, anxiety†. The exact cause of MS is unknown. However, its pathogenesis is associated with irregular immune responses against CNS antigens, interference of the blood-brain barrier (BBB) and trans endothelial migration of activated leukocytes, as well as chemokines and cytokines, from peripheral circulation to the CNS. In active disease, there appears to be ongoing inflammatory as well as neurodegenerative processes within the CNS atmosphere. The triggering event for the first attack of MS remains projected. It is assumed that genetic and environmental factors are involved in the progress of MS. (Borazanci, 2009, p. 2) Potential precipitating factors include infection, smoking, physical injury, emotional stress, excessive fatigue, pregnancy, and poor state of health. The role of triggering factors such exposure to pathogenic agents is controv ersial. The association with multiple sclerosis is possibly random and there probably is no cause-and-effect relationship. (Lewis, Dirksen, Heitkemper, Bucher, Camera, 2014, p. 1428) According to Borazanci, â€Å"A number

Why Screening Should Be Recommended - 3247 Words

Identification of Articles Through my search for articles I discovered that there were no studies of randomized controlled trials, and there were therefore no systematic reviews or Meta analyses of randomized controlled trials related to my topic question. This limited the variety and amount of studies that could be utilized to help answer my question. I found a variety of observational studies that addressed melanoma screening that did not address my exact question I was trying to address. In my search I also discovered articles related to self-melanoma screening, which would not help address my question as well. I found that broadening my search term to skin cancer screening compared to just melanoma screening helped me find more articles related to my topic that addressed whether screening for melanoma decreased mortality rates compared to no screening recommendations. I decided on the systematic review of observational studies that addressed whether screening should be recom mended even though it addressed more areas of my topic than I wanted to cover, this helped establish a conclusion for my paper. I also decided on a prospective cohort study that had similar objectives to the first article, but also addressed high-risk patients in more detail than the first one, which relates to my question. This process aided me in selecting the best two articles to help address my question. Results Study 1 Goldberg, M. S., Doucette, J. T., Lim, H. W., Spencer, J., Carucci,Show MoreRelatedImportance Of Cervical Cancer Screening1278 Words   |  6 Pages(USPSTF) recommends cervical cancer screening with cytology testing (also known as a Pap Smear) every three years in women ages 21 to 65 (U.S. Preventative Services Task Force [USPSTF], 2016a). 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Humanitarian and Communities Studies

Question: Discuss about theHumanitarian and Communities Studies. Answer: Introduction Grief may be defined as the response of a survivor to the loss of loved ones. Grief and bereavement are an inevitable part of human lives. The grief that an individual experiences is unique and incomparable. However, the pain caused due to the loss of a loved one is similar to the pain caused due to a burn. George Engels compares the psychological trauma to the physiological one. The grief person experiences can be considered a departure from the state of well-being. The intensity of pain depends on the nature of the relationship. A person may experience numerous kind and amount of grief during one's lifetime. It is during the old age that bereavement and grief occur more frequently. Older people endure the loss of relatives, former colleagues, husband, or wife, or other elderly friends. Loss of near and dear ones creates a stressful event and creates an emotional crisis. Bereavement increases the desire of death. Seeing loss of friends and relatives, one may feel deprived of death. The process of grieving is often an isolating and alienating process. It is during the death of a person that one feels completely disconnected with the outside world. It is expected that the mourner would try to relate his/her grief with someone else and try to measure the scale and extent. It is often seen that the distress is not only about the loss but also about the response that they experience. The grief gets magnified by the replies that people get from their family, friends, relatives, heath care practitioners, and co-workers. Some people think of going to counselors. Counselors try to normalize and suppress grief as bereavement in elderly people may lead to psychological illness like depression (Bowlby, 1977). While some people can cope up with the grief, some are not. The intensity and response of bereavement differ from person to person. Grief and bereavement may affect the physical as well as mental health conditions. It may lead to cognitive and communicative difficult ies. It reduces social support, changes lifestyles, and living standards, and also leads to financial hardship. Hence, it is imperative that grief related depressions must be identified in its earliest stage. It is crucial that friends and family form the life support system of the elderly person at this critical juncture. It is the role of the children to provide emotional support and better health facilities (Betz Thorngren, 2006). Senior citizens undergo a lot of bereavement in the later stages of their life. The greatest emotional blow that an older person may face is the loss of life partner. It is the partner on which people are most dependent during their last stages of life. Loss of partner at this stage may lead to mental instability and other health problems. People respond differently to loss based on internal and external factors. Grief and bereavement are shaped not only by the social and cultural context but also by the nature of the relationship between the deceased and the mourner (Bowlby, 1977). In the western society, though not explicit, there are several rules regarding grief and bereavement which are widely recognized. Such social rules determine who has the privilege of exemption from responsibilities and roles. The privileges are conditioned and granted by the authoritative figure such as a political head or a physician. According to Doka, the social rules of grieving is defined as A set of norms that attempt to determine who, when, where, how long, and for whom people should grieve (Burke Neimeyer, 2013). Many unwritten set standards in the western society describe grief. Violation of any of the set patterns may have a profound impact upon the individual who is bereaved. With the growth and advancement of technology, human beings are living for longer years. With the increase in the number of elderly people, one would find a lot of seniors who experience grief and bereavement due to loss of their spouse. Studies show that "widowhood affects three out of four women. In 1998 there were 7.8 million widowed women age 65 and older in the United States, and 1.5 million widowed elderly men (Worden, 2009). Elderly people often undergo disenfranchised grief, that is, grief not recognized by society. The grief is not recognized as people consider elderly death to be a part and parcel of life. Elderly death may be acceptable to family, friends, and relatives; it is a severe loss to the spouse who was exceedingly dependent on him/her. The grief of an individual is shaped widely by social experiences. However, the nature of the relationship between elderly people determines the extent of grief largely. The mourner passes through several stages of grief. These stages are depression, denial, acceptance, anger, and bargaining. The grief of a person begins once he/she endorses the loss and then express emotions. A bereaved person may experience a heightened sense of vulnerability (Green Grant, 2008). The mourning, bereavement, and grief of a person depend on several mediators such as the relation of the individual, the person itself, the nature of attachment, the manner the person died, proximity, unexpectedness, and suddenness among others. The nature of attachment is one of the essential mediators of grieving. The strength of the attachment with the deceased determines the intensity of grief. The more intense is the love and affection, the more intense is the grief. It also depends on the sense of security between the individuals. If the deceased were essential for the well-being of the survivor, the grief would be more. If the self-esteem of the survivor depended on the lost person, the widow is bound to experience a greater sense of his/her loss of self-esteem. The grief reaction shall be more difficult in such a situation. The feeling of security and self-esteem is very much dependent on their spouses for many individuals (Ghesquiere et al., 2015). However, after the loss of the spouse, the requirements remain the same, but the resources go missing. The ambivalence and closeness between persons in a relationship are also key determinants. There is always a degree of ambivalence in a close relationship. Though a person may love another one, there would always remain a coexistence of negative feelings. The grief reaction would be more where there is an equal coexistence of both positive and negative emotions. In a highly ambivalent relationship, the death of one person results in a tremendous sense of guilt and anger for being left alone(Galatzer-Levy Bonanno, 2012). There would always be conflicts in a relationship. In some relationships, the conflict is to a large extent and in some it is low. The conflict in a relationship affects the psychology of the survivor. This conflict is not merely the conflict during death but in the entire lifetime. The conflicts may arise from physical or sexual abuse in the past. An unresolved conflict would lead to guilt after death. The effect may be so much that the survivor may need counseling (Harris, 2010). A person may suffer from adaptation problems if the survivor is too much dependent on the deceased for daily chores such as preparing meals, paying bills, and driving. The survivor would feel vacant after the death of the spouse. However, a person less dependent would suffer less regarding daily activities. The amount and extent of bereavement in elderly people is dependent on several other factors. If a couple is married for a long time, it will result in deep attachments. The couple would be interdependent and entrenched to family roles. The death of the partner would affect the spouse deeply. The person who would be living would find it difficult to cope with the loss and adjust himself/herself to the situation. High interdependence on each other for certain activities would make adjustment for the living one difficult (Ingham et al., 2016). The bereaved may find himself/herself turning to someone who does not exist. The grief does follow any pattern or trajectory. While some may experience depression or anxiety, others may have euphoria. Some reactions include aimless wandering or insomnia. In such a situation, it is essential to take care of elders and make efforts to consider and understand the manifestations of grief. It is the responsibility of others to treat individual experie nce with respect (Klass et al., 2014). Bereavement is a very natural part of a person's life. It may have a cathartic effect. However, the subsequent period of elongated grief may prove to be harmful and may have long term consequences. A person may undergo various stages of grief namely, the acute or normal grief which is a normal reaction to the loss of the dead one. People may feel the need for isolation and alienation following the period of death. The middle stage involves longing and anxiety for the dead. In this stage, the person realizes the loss of the loved one. The person may find it hard to get support (Lindemann, 1976). People gather for funeral but soon move away to their lives leaving the bereaved person alone. In such a situation, it is not advisable to rush a person through grief as it may lead to further isolation and distress. Discussing the feelings and emotions in such a condition is essential. A person may also experience bouts of grief and emotion frequently. They may suffer a wave like grief pattern shortly after the loss. Family and friends must understand and sympathize the elders during such triggers. These waves are natural progressions in the grieving period and help the person feel in control with the emotions. Ignoring the feelings of a bereaved person or judging him/her may be detrimental (Naef et al., 2013). It is expected of an elderly person to restore his/her life after the death of the spouse. It may be an easy demand on the part of someone who is not sufferer but tough for the person who is facing the loss of a person with whom he/she has existed for so many decades. It is expected that the survivor would continue his/her everyday errand without the partner. Mary Pipher says that Its a miracle that people survive the losses of their mates. There are so many widows and widowers, and we tend to underestimate the magnitude of each tragedy. In our country we expect people to recover from grief quickly" (Parkes, 2013). While some people tend to live on the remaining life without their spouses, some are unable to do so. Individuals experience complicated grief when the process of acute grief manifests into lingering or more severe symptoms (Payne, 2005). Complicated grief is, in fact, a system that does not allow a person to accept the loss of the loved ones and resume normal day to day activities of life. Complicated grief is very much similar to acute grief but the persistence of symptoms is longer than the acute grief. Complicated grief may result in unacceptance of the loss of the loved one and intense, unbearable yearning for him/her. However, the list of sufferings and endurance may vary from person to person. Some of the criteria include inability of the person to trust others and confusion about his/her role in life. Individuals suffering from complicated grief are unable to handle the waves of grief. Elders fail to recover from such grief. However, there are significant differences between complicated grief and depression. For instance, a person suffering from complicated grief may pine for the loved ones and be even stunned because of the loss. Generalized depression lacks this pining and stunning. It is also different from posttraumatic stress as it also lacks stunning and pining for the loss (Parkes, 2013). Research shows that bereaved elderly people tend to live alone after the loss of their partners. While younger widowers and widows tend to move, the older ones remain in the same home they once lived. Living alone may be detrimental for it may arouse intense feelings and emotions. The physical surroundings shared by the couple would stimulate the memories and increase the sense of loneliness thereby leading to a sense of greater loss. Elderly people who had shared a harmonious marriage would be the greater sufferers. On the other hand, there are some who are unable to live alone after the loss and hence need familial and institutional care (Miles et al., 2016). Elderly people who are forced to leave their homes after the loss of their spouse may be at a higher risk of mortality. The loss of spouse and its effects are different for men and women. A man may face greater disruptions and difficulties than a woman. Men are more likely to face new roles; for instance, the role of a homemaker. It becomes difficult for the person to adapt the character without the partner. On the other hand, it is seen that the level of difficulty and disruption is not the same as she is more self-reliant and able to fit into the role of a homemaker. Counseling interventions may be helpful for the bereaved elderly (Harris, 2010). A significant change that a person especially, a widow would suffer the loss of husband is a radical shift in identity. It is more so in case of a woman as the identity of the wife rests on the husband. The survivor may often suffer practical and financial issues. The lifestyle undergoes a drastic change. Women realize and try to understand the financial responsibilities and men try to adapt the roles traditionally belonging to women. Such a threat and change in the identity of a person may lead to psychological distress. Also, changes occur in the use of spaces- both public and private (Green Grant, 2008). It is harder for elderly people to cope with the loss of spouse as the years spent with the partner are more compared to an adult. Old persons face severe health issues. They are more interdependent and hence their grief gets heightened. The spouse forms the emotional and other support systems. Loss of this crucial support system would naturally leave lasting effects. Loss of partner results in more struggle in life and dramatic change (Worden, 2009). The case of LGBT individuals, the sense of loss and bereavement is more compared to others as the couples of LGBT face stigmatization and marginalization from the society. They are more vulnerable to psychological trauma post the death of spouse as such couples are highly interdependent. They are already sufferers of sexual prejudice. They lack the support of institutions and heteronormative culture. In such a scenario in which the person is deemed a minor, it is imperative that the person would suffer from more severe psychological traumas. Institutions and doctors may be reluctant to help such individuals. They may receive unsympathetic responses from the society and thus the grief may be internalized and re-traumatized (Green Grant, 2008). There are many therapeutic techniques to resolve the problem of stress and trauma due to loss of dear and near ones. Reminiscing can be a useful technique to stimulate and breathe life in the elderly adults. Also called life review, reminiscing is a process that occurs naturally. It brings progressiveness in the life of the person. It brings backs the consciousness of past experiences and a resurgence of unresolved conflicts. The process of reminiscence serves the function of adaptation. Siblings and family members can act as the principal source as they are the ones who have seen the most of the person. Also, reminiscence is a way to retain the identity of the individual. Even though physically the person may not be present, the deceased is always present mentally. Reworking the past of the bereaved may have a salutary effect (Bowlby, 1977). Since much of the life experienced with the spouse is internalized by the survivor, he/she never truly loses the deceased mentally. The importa nce of continuing bonds has been recognized widely in the recent years. It is very much possible for an elderly person to be too much dependent on the children. They may see their children as a mode of survival after the death of their spouse. In such a scenario, their children can work wonders in developing new skills. This would benefit the elderly adults in mastering their self-esteem as well. It is important to make the person realize that he/she must not be dependent on someone else, even their children for little things like going to the market or calling the electrician or plumber for repairing. Such activities were earlier done by the husband (Burke Neimeyer, 2013). But after his death, the widow must learn to handle such day to day activities. She may also feel good about developing the personal skills. However, this adjustment may need some time, and it is essential to give the person some time. In a case where the bereaved elderly had been the primary caretaker of a sick spouse, it is seen that the stressful situation was stronger before the death than after it. Thus, it is not proper to always consider a death stressful. The death of a person suffering due to a severe traumatic disease may be a relief factor for the partner. Surely it would bring some emotional pain, but mostly, it would not create a stressful situation. In some cases, the process of bereavement may take a bit longer time and at times it may not have even an end point. Some may have a timeless attachment with the deceased. Some may be at a stage in which they may find the consolidation of their memories as the best option. They may draw sustenance from the memories for the remaining years of their lives (Worden, 2009). It may be possible that all the family members are not willing to come for the counseling sessions. In such a situation, the counselor must try to bring the entire family together for the sessions. It would be easier for the counselor then to assess the problems and work more efficiently. The counselor would be able to get an idea of how the family works as a unit and then give his/her recommendations. It is important that the approach of the counselor is that of a familial system. An assessment of the feelings of all the members of the family would ensure a greater probability of the effectiveness and equilibrium in the mind of the bereaved and the family members as well. To help the bereaved, it is essential that the loss and grief are acknowledged. Continual engagement with the deceased partner may be a source of support for the surviving partner. Hence, it is important not to force a person to stop mourning the loss of the partner. Dreams and memories may be a token of remembrance to the deceased. However, if the bereavement exceeds too much and the person undergoes mental illness, it is imperative that he/she is taken to a therapist so that the suffering is reduced as early as possible. While most people overcome their grief, there are numerous cases where the grief becomes complicated and prolonged. It is essential to ameliorate this hopelessness and make the life of the elderly happy and stress-free. References Almack, K., Smith, T., Moss, B. (2015). Research and policy about end of life care for LGBT people in the UK.Lesbian, Gay, Bisexual and Trans Health Inequalities: International Perspectives in Social Work, 173. Betz, G., Thorngren, J. M. (2006). Ambiguous loss and the family grieving process.The Family Journal,14(4), 359-365. Bowlby, J. (1977). The making and breaking of affectional bonds. II. Some principles of psychotherapy. The fiftieth Maudsley Lecture.The British Journal of Psychiatry,130(5), 421-431. Burke, L. A., Neimeyer, R. A. (2013). 11 Prospective risk factors for complicated grief.Complicated grief: Scientific foundations for health care professionals, 145. Galatzer-Levy, I. R., Bonanno, G. A. (2012). Beyond normality in the study of bereavement: Heterogeneity in depression outcomes following loss in older adults.Social Science Medicine,74(12), 1987-1994. Ghesquiere, A. R., Bazelais, K. N., Berman, J., Greenberg, R. L., Kaplan, D., Bruce, M. L. (2015). Associations Between Recent Bereavement and Psychological and Financial Burden in Homebound Older Adults.OMEGA-Journal of Death and Dying, 0030222815590709. Green, L., Grant, V. (2008). Gagged grief and beleaguered bereavements?'An analysis of multidisciplinary theory and research relating to same sex partnership bereavement.Sexualities,11(3), 275-300. Harris, D. (2010). Oppression of the bereaved: A critical analysis of grief in western society.OMEGA-Journal of Death and Dying,60(3), 241-253. Ingham, C. F., Eccles, F. J., Armitage, J. R., Murray, C. D. (2016). Same-sex partner bereavement in older women: an interpretative phenomenological analysis.Aging mental health, 1-9. Klass, D., Silverman, P. R., Nickman, S. (2014).Continuing bonds: New understandings of grief. Taylor Francis. Lindemann, E. (1976). Grief and grief management: Some reflections.Journal of pastoral care. Miles, T. P., Allegra, J. C., Ezeamama, A., Simpson, C., Gerst-Emerson, K., Elkins, J. (2016). In a longevity society, loss and grief are emerging risk factors for health care use findings from the health and retirement survey cohort aged 50 to 70 years.American Journal of Hospice and Palliative Medicine,33(1), 41-46. Naef, R., Ward, R., Mahrer-Imhof, R., Grande, G. (2013). Characteristics of the bereavement experience of older persons after spousal loss: An integrative review.International Journal of Nursing Studies,50(8), 1108-1121. Parkes, C. M. (2013).Love and loss: The roots of grief and its complications. Routledge. Payne, M. (2005). Chapter 8: Social Psychology and Social Construction. In Modern social work theory (3rd ed., pp. 161-180). Basingstoke, England: Palgrave Macmillan. Ryan, P., Coughlan, B. J., Shahid, Z., Aherne, C. (2013). Older adults' experience of loss, bereavement and grief.Ageing and Older Adult Mental Health: Issues and Implications for Practice, 109. Shear, M. K., Ghesquiere, A., Glickman, K. (2013). Bereavement and complicated grief.Current psychiatry reports,15(11), 1-7. Stephen, A. (2013). 4 Bereavement and older people.Grief, Loss and Bereavement: Evidence and Practice for Health and Social Care Practitioners, 55. Vitlic, A., Lord, J. M., Carroll, D., Phillips, A. C. (2015). Increased Risk of Infection in Bereaved Older Adults: From Broken Heart to Broken Immune System.Advances in Neuroimmune Biology,6(1), 25-30. Worden, J. (2009). Grief counselling and grief therapy: A handbook for the mental health practitioner. (4th ed.). Springer Publishing Company, New York

The Dragon Cant Dance Essays - Port Of Spain, The Dragon Cant Dance

The Dragon Can't Dance The Dragon Can't Dance Often when one comes to the realization of delusion in the understanding of an event, anger at defeat kicks in. In this particular passage from The Dragon Can't Dance, Lovelace manages to provoke in his readers a sense of loss concerning one's roots and customs. The excerpt is extracted from a fictional novel, which deals with the slaves that came through the middle passage from Africa as chattels. Within this passage are manifestations of - the main character - Aldrick Prospects' frustration. Throughout the passage Lovelace uses several literary devices to further enhance the piece. With the incorporation of repetition, imagery, characterization, and symbols, the perfect mood is created for an event like the Carnival Monday to take place. The passage consists of two paragraphs: the first paragraph consists of twenty lines, seventeen of which compose one sentence; Lovelace uses this as a literary device to preserve the continuity of his descriptions and thought process. The mood is assembled with the images that are projected to the readers. Sacredness and the need to break loose of this restraining authority are the most controlling conditions under consideration in the first paragraph. The second paragraph consists of another twenty lines, but which are reasonably worded and seem to convey the narrators' observations regarding the situation. There is a distinct difference in both these paragraphs since one examines the past and the other progresses to the present. The overall effect of the piece lies in the reaction of the main character ? Aldrick Prospect ? that undergoes a change in the way he deems and perceives the significance of a particular ritual of his people. In the introductory paragraph, Lovelace describes to his readers the beginning of the day, the sweeping of the grounds, the preparation for Carnival Monday. He describes to his readers' the importance that lies in the memory of this ritual, and exactly what this memory consists of. Lovelace also establishes the setting and a general characterization of his main character. In line 3 we as readers understand from the ?beating kerosene tins for drums..? portrayal that those people do not possess the ability to buy real drums, and therefore it is conveyed that they are poor and perhaps inferior to the rest of the society. This begins Lovelaces' characterization of those people as slaves. Subsequently, he manifests through description the importance of this event known as Carnival Monday. The fact that the yards are being swept and that there is heralding to the masqueraders' arrival gives the readers a sense of what importance this event holds to the people. Following this description, there is text that identifies this ritual as having great historical significance. This is substantiated in line 5 where the author tells us that ?..that goes back centuries for its beginnings, back across the Middle Passage, back to Mali and to Guinea and Dahomey and Congo, back to Africa The setting is then further identified as Lovelace refers to the slaves that came as chattels from Africa to work in the Caribbean island of Trinidad. In continuation to this thought, Lovelace elaborates on the earlier mention of masqueraders. He characterizes the ?Maskers? as ?sacred and revered, the keepers of the poisons and the heads of secret societies,? in lines 7 and 8. Lovelace then states the function of this Carnival starting from line 10 and continuing to the end of the paragraph. Within those lines, the author seems to juxtapose the meaning of the carnival, for example in line 10, where he states that the masqueraders would affirm ?warriorhood and femininity?. Those two expressions strongly contrast against each other, and therefore the reader is presented with two different sides of what this carnival may mean. The warriorhood and depravity it consists of only to convey the people's ability for endurance, and the sensitivity linking the villagers to their ancestors. Lovelace again reinforces the importance of this event in the subsequent lines, saying remembered even now, so long after the Crossing, if not in the brain then certainly in the blood;? (lines11,12). Here the paragraph is not ended, but interrupted with a semicolon. This deviation has a purpose of separating both thoughts but not in a

Frankenstein Essays (1251 words) - English-language Films

Frankenstein Author is Mary Shelley Fiction 127 pages Copyright 1992 It was a dreary night in November. The yellow glow of a candle was lite in a small house. Inside sat a young man named Victor Frankenstein at his desk, staring hard at his notebook. Finally finished with his work having thinked he has discovered the secret of life. After he closed the notebook. He told himself there was only one way to prove his discovery is correct, it was by making a living creature live. Victor than put up his notebook, and went to the towns morgue. There he slipped into the graveyard in the back of the morgue. Working all night and day to find the perfect body parts to make a human being. For months he done this until he was finally done collecting all the parts he needed for his experiment. One day someone knocked at his door and he went to go see whoit was, it was a letter for him father telling him how much he missed him. In the letter it also told him how much his best friend Clerval, and his fiance Elizabeth missed him too. Tears welled in Victor eyes as he finished the letter. Ten minutes later , Victor arrived at the university. He entered the medical school hall, it was quiet and empty. So he started to work by opening his bag and taking all the things he needed for his experiment to work with. Many months later, Victor approached the large wooden operating table finishing up the last parts. The thing was a gigantic human. The thing on the table seemed to move, but it was only the moving of its shadow. Than when the time was right a explosive jolt of lightning came down into his room, and on the thing. Victor watched his creature eyes open. Shouting with great joy knowing that his creation lives. Victor rushed to the desk, unhooked the tubes and wires connecting the creature to the bottle-filled desk. He than tore away the canvas and looked square into the fae of the giant he had made. Victor was scared of his creature that he ran out the room. Pacing himself all night wondering what went wrong with the experiment, his friend came to visit him. Even before a word came out from Victor he fell on the street, so his friend took him home to rest. The creature still confuse not knowing what was going on started walking toward the forest. There he slept drank, ate, and slept for months until winter season was coming. One evening the giant spied a light through the dark forest. Hungry and cold, he walked toward a small little cottage. There was a little family living in there almost barely surviving. When the lights went out in the cottage the creature went around the corner of the house, and found a small hut to sleep for the night. When morning came he saw alittle crack that gave him sight of the entire house. Each day there the giant added words and ideas to his life by listening to what the people were talking inside. Each day he would help the family by bringing them wood, and rabbits leaving it at the front door. Without the creature help the family would of probably died that winter. The giant wanted to make friends with the blind old man cause he couldn't see his ugliness, to tell him he was the one who gathers wood and catches rabbits for them. So after the other member of the family left, the big giant went in to ask the old man to be his friend. The old man was happy there was someone new to talk too. But than his children came in and saw the giant they started beating him. So he ran out the cottage, an into the wood. Now angry knowing that he will never be loved he wanted to get revenge on Victor Frankenstein. While the next day when the giant ran into a kid. He asked the kid if he wanted to be my friend. The kid just told the giant to go away or his dad Judge Frankenstein will come. When he heard

Freudian Theory essays

Freudian Theory essays Sigmund Freud was a Viennese physician, whose psychoanalytic theory is the best-known psychodynamic approach today. He believed that behavior revealed unconscious internal forces. His work shows there are probably three parts that make up individual personality. All three parts are used for most behavioral decisions. This paper will go over: the id; the ego; the superego; as well as interactions of the id, ego, and superego. The id is thought to be made up of natural biological instincts and urges. The ids instincts and urges lie in the unconscious. They are all self-serving, impulsive, and irrational. The id runs according to the pleasure principle (Dennis Coon pg. 465). That means the id will try to act on any pleasurable experience it conceives of. The libido, or energy of the id flows from life instincts or Eros. Freud thought the libido emphasized the effort to live as well as have sex. He also believed we have a death instinct, or as he called it Thanatos. This is where he suspected aggressive and destructive urges came from. Ones ego powers direct behavior by adjusting the ids desires to real settings and occasions. The ego functions on the reality principle using it consciously to operate personality. The strategy of thinking, planning, problem-solving, and deciding all happens in the ego (Dennis Coon pg. 465). The ego makes decisions based on both the id and the superego. The superego serves as a judge or censor for thoughts and actions carried out by the ego. The superego is what people today think of as a conscience. When the consciences demands are not met that person will have to bear guilt as penance. However, if that person were to meet a goal set by the conscience they would feel pride (Dennis Coon pg.465). Dr. Sigmund suspected the superego could make a difference in the life of that person. If the su ...

Cholecalciferol Essay Example | Topics and Well Written Essays - 1000 words

Cholecalciferol - Essay Example The compound if acquired through sand bathing there is no presence of any toxicity and stops producing when it sufficient in the body. It helps the skin to be in good condition. The compound is also given to lactating mother to boost the levels of vitamin D as breast milk is always insufficient in Vitamin D. the compound is also applied in blood and heart vessels conditions, including high cholesterol and high blood pressure. It is also used in cases of obesity, diabetes, arthritis, muscle weakness and tooth disease. Some individuals use the component in treating skin diseases. In addition, it boosts a human immune system and prevents cancer (McDowell, pg.94) As a vitamin it is always synthesized by the body. This compound is always inactive. It only switches to its active form through two hydroxylations which is in the kidney and the liver that forms calcitriol and nuclear receptor. The receptor is responsible for synthesizing many enzymes and it exists in all cells. It has melting point that ranges from 83-86 degrees Celsius. Its molar mass is 384.64g/mol. In addition, its boiling point is 496.4 degrees Celsius. A medic by the name Hippocrates treated phthisis by the use of sunlight exposure or heliotherapy. An historian observed the difference the skull of Egyptians and Persian warriors as Persians worn turbans making their skull weaker. The medic compared the disease to rickets. The first description of lack of vitamin c was given in the 17th C by a doctor and a professor. Rickets astonished many chronicles in the 18th and 19th C. what caused this was insufficient vitamin that was not vitamin. As at the beginning of 1800s research showed that cod liver oil was a possible cure of rickets. The main breakthrough in the understanding of what causes rickets was during the development experimental science and when individuals appreciated vitamins’ existence. Sir

Project 1 Case Analysis (CCJS321) Digital Forensics Study

Project 1 Analysis (CCJS321) Digital Forensics - Case Study Example The second case study involves the need for the use of computer forensics in general. The first case study is titled Electronic Crime Scene Investigation: A Guide for First Responders, Second Edition. The intention of the guide is to enable individuals understand the importance of using electronic devises during criminal investigations at the scenes (Ec-Council, 2009). It intends to make work easier for the forensics to know the cause of the crime easier at the scene without taking the samples to the lab for analysis. This would mean that they would have all the required electronic devises at the crime scenes. The guide starts by introducing individuals to digital evidence to be the data, which is important during investigation and is transmitted and received through electronic devices (Holland, 2004). They may include DNA evidences and fingerprints. The importance of securing these digital evidences is because of their vulnerability of crossing to the wrong jurisdictions and borders. It is also explained that these evidences might be altered, destroyed and damaged i f they are not secured properly. It has been noted that criminal scenes are sometimes complicated for the first respondents at the scene. The use of electronic devices would enable the adjustments of the practical situations and circumstances at the scenes. These situations can be viewed from different perceptions. For instance, the investigation officer at the scene might not have the experience for such situations. The use of electronic devices would make it easy for them to make comparison of the situation to the identical criminal activity, which is on the database. The first responders may require the digital devices and evidences at the crime scene through application of different principles required by the police divisions of different regions. The collection of the digital evidence is applicable to the agents who ensure that everything follows the correct

Global Human Resource Management Essay Example | Topics and Well Written Essays - 2000 words

Global Human Resource Management - Essay Example The manner in which an organization will use its resources to achieve competitive advantage in the larger environment is defined by strategies. Formulation of strategies and process of management analyzes opportunities and threats in business and resource breaches. Existing values and philosophy of management will also be analyzed. The success of an organization depends on how strategies are formulated and pursued. These strategies should take advantage of the prospects outside, minimize the effect of threats from outside and capitalize on strengths from inside the organization. An organization that has intentions to expand its operations into the international markets should base on the accurate competence. Right competence is necessary so that the organization is relevant in the international markets. An organization should also understand the target markets priorities together with the challenges involved into the environments of the international markets. In response, the organiz ation should develop strategies that would make it a decipherable player in the international stage. This paper sought to locate to locate the staffing strategies and supporting aspects in internalization of organizations in the automobile industry, using the BMW group as a case study. To sum up, the data analyzed identified various staffing strategies that organizations employ to ensure successful process of internalization. The strategies are market dominance position strategy, business models strategy, mode of entry strategy and opportunism on government policies. Organizations are about people and not strategy, structures or systems. Organizations adapt their human resource management practices for successful strategies execution so as to survive and grow in the international markets. International human resource field has been a focus of all business organizations and its

Top Marks For The Best Employee Awards Management Essay

Top Marks For The Best Employee Awards Management Essay Nowadays an increasing number of organizations employ Best Employee Awards as a means to motivate their employees, and managers believe that best employee awards could encourage employees to reach their goals or accomplish their tasks in an efficient manner. In fact, as the saying every coin has two sides goes, top marks for the best employee awards has its own advantages and disadvantages. Therefore it is crucial for managers to make full use of the benefits of this kind of motivation while avoiding its negatives. This essay is separated into three parts. The first part shows the structure of the essay while the second part focuses on analyzing the benefits and problems of top marks for the best employee awards. At the same time, views from relevant literature and the examples from the case are used to support the points of the essay. The conclusion of this essay can be found in the last part where several useful suggestions are given for operation of organizations. 2. Analyses and Discussion 2. 1 The scheme of Top Marks for the best employee awards and the motivations of using it The Top Marks for the Best Employee Awards is a method of staff motivation and an annual performance evaluation method. It gives managers a chance to recognize the employees who produce the best-qualify work during month or year of evaluation. Usually organizations will evaluate the best employees according to their performances and then award them with bonus, trips, promotion and so on (Murray, 1982). The purpose is to encourage desirable behaviors by spotlighting role models, so that every employee could set a goal to be the best employee. Consequently, organizations could obtain augmentation in productivity and profitability by rewarding and keeping their top performances. 2.2 Advantages of using Best Employee Awards as staff motivators Different organizations set up different awards; however, these various methods will lead to different effects and results of staff motivation. Hence it is really important for organizations to make right use of staff motivators such as best employee awards. According to the literature reviewed and the case, the advantages of using this scheme are summarized as follows: First of all, best employee awards can generate fierce competition between individuals or teams of employees within an organization. While only a few employees could receive awards based on their individual performance, all the other employees usually would regard those awards owners as role models to inspire themselves and to work harder. (Lloyd, 2009). Needless to say, it is a strong staff motivator. As the case mentioned, Mr. Devine takes the best employee awards as a part of an overall strategy to identify who top performers are so that all the employees try their best to improve their performances. Without the competition, the organization will decrease its productivity and profitability. Secondly, intelligently designed incentives can be a boon to companies that seek to retain excellent employees for the long term. Lucrative awards, whether these are in the form of stock or bonuses, make it worthwhile for employees to stay at their firm, even if a salary offer from a competitor is more attractive (Grote, 2005). Incentives can also make employees feel as if their hard work is appreciated and recognized, thus reflecting well on their managers and the company as a whole. Those persons receiving the awards in the organization will become more loyal and respect the value of the organization. As a result, they will put all their energy into work to contribute the organization. Thirdly, by using positive reinforcement to motivate employees, a manager may build a good relationship with his employee, which fosters a sense of trust (Lindner, 1998). In a good manager-subordinate relationship, employees may feel respected and comfortable in their working environment. Providing rewards, both tangible and in the form of praise, can make employees happier. Happier employees often perform better at work. Just as the example of the case mentioned, Stephen Carella was a team leader at Kwik-Fit Financial Services and he set the best employee awards as a goal at the start of the year. He said the best employee awards was a great incentive and motivated him to do his best at work. According to him, when he was rewarded the great cash prize, it was the best moment of his life. Such rewards could make employees more royal to their organizations and they may regard the organizations as their homes, which, in turn, will benefit the organizations. 2.3 Disadvantages of using Best Employee Awards as staff motivators Although there are so many advantages of Best Employee Awards, we should see the other side of it, the disadvantages of it can be concluded as follows: First of all, employee resentment will be a serious problem in the organization. Because best employee awards can only be awarded to few persons, then some employees who think they work harder than award winners will feel unfair (Kerslake, 2002). In other words, in a perfect scenario, where the employees who work the hardest always reap the most rewards, incentives pose little problem. But no companies operate in an ideal world and thus incentives can breed resentment and discord among teams and employees. So like the example in the case mentioned: its very important that staff believe you have chosen the right person; its vital for the credibility of the scheme. It would be a disaster if the prize is awarded to the wrong people. At the same time, Best Employee Awards will lead to poor teamwork because individual incentive schemes by definition encourage individual rather than team effort (Clemmer, (2004). Some employee will focuses on their personal performance but pay less attentio n to the cooperation of team as well as the whole companys interest. Moreover, while its easy to quantify a salesmans performance, it is harder to quantify a staff writers contribution to the department, even if the writer is adding just as much value to the company. That can cause those under an incentive scheme to feel unappreciated as well as lead to the case of the recipients of unfair treatment. Therefore, using negative enforcement as a form of motivation could cause employees to become dissatisfied with their jobs. Unhappy workers typically produce less quality work, become sluggish or fail entirely to meet deadlines (Podmoroff, 2005). So how to make appropriate rewards troubles all the managers. Good rewards could encourage employees but inappropriate rewards may not. In the case, the salesman was awarded Best Employee but felt embarrassment because of the poor prize. As a result, the most excellent employee left the company. Thirdly, even though the organization executes the ideal scheme of rewards, for the best employee, applying too much motivation or offering too many rewards can also have a negative effect. Employees can become over-confident and they may feel that they are the bosses favorite workers, even if they start to slack off on their projects or test the limits of their working relationship with their supervisors (Messmer, 2001). Best Employee Awards may create reluctance to exert  the  expected level  of  effort: workers may believe that management will progressively increase  the  performance targets required to trigger  the  same bonus payment (Smith, 2004). They may therefore be reluctant to carry on at  the  incentives level  of  performance they have achieved, on  the  grounds that this will only result in higher targets that will make  the  bonus more difficult to obtain. 2.4 Recommendations The analysis of Best Employee Awards will help us to make full use of the staff motivation. As to how to deliver powerful praise and rewards in the organization rightly, there are three primary factors that determine  the  effectiveness of Best Employee Awards. The first one is right time.  Managers should deliver praise and awards at the right time, letting employees feel proud about the awards rather than feel ashamed. If award winners feel ashamed, then such awards would go the opposite way just as the two examples in the case. The second recommendation is right person. Managers are supposed to choose the most excellent employees to award (Bruce, 1998). Then, the right persons will be role models of the organization. If not, other employers will be unsatisfied with the awards so that the staff motivation would fail. The organization should give the prize which is what the employees really want. That way the employees will feel that they are valued by the company and will get motivated. The third one is right praise.  We all know that how you say something is as important as what you say.  The  same principle applies in staff motivation. Praising with energy and enthusiasm is more powerful than being stoical about it. In other words, managers should use high praise to reinforce staff motivation. For example, the general praise such as Good job! contributes very little to its effectiveness. The  more enthusiastically supervisors deliver their praise,  the  more impact it has. Regardless of the level of enthusiasm, it is critical that supervisors deliver  the  feedback sincerely. Managers should never leave their  employees  with the  possible notion that the praise is not sincere. 3. Conclusion This essay discusses the positives and negatives of Best Employee Awards, which is a popular method employed by managers to motivate their staff. It first outlines the basic scheme of Top Marks for the best employee awards and then look at the advantages of using Best Employee Awards as staff motivators in three ways. What Follows is the coins of such means of motivation. Finally three practical recommendations are given to avoid those possible drawbacks of using Best Employee Awards.

An Investigation to Show How Water Temperature and Alcohol Concentratio

An Investigation to Show How Water Temperature and Alcohol Concentration Affect Membrane Permeability Aim The aim of the experiment is to show the cell’s membrane permeability is affected by being placed into different temperatures of water. Also the effect of placing beetroot in to different concentrations of alcohol. Beetroot cells contain a red sap, which leaks out of the cells if their membranes are damaged or altered. Cell membranes are made up of a bilayer of phospholipids, which also contains proteins. Which either float around or are fixed. Some are found in the inner or outer layer and some span the whole membrane Carbohydrate chains attach themselves to the external membrane forming glycoproteins and glycolipids. It also contains cholesterol. We will be able to tell how damaged they are because we will see a deeper coloured red in the water from where more of the red sap has leaked out of the cells. Method A fresh cylinder of beetroot was taken and using a scalpel any skin was removed. Care should be taken when a scalpel is used to cut objects into small pieces. It was then cut into 40 discs using the scalpel. Next the discs were placed in a boiling tube and rinsed repeatedly in till the water ran clear. Then two sets of five boiling tubes were set up into racks. Then using a measuring cylinder measured 10cm ³ of tap water was placed in five of the boiling tubes of the set that would be testing the effect of different temperatures. These were then left in the different water baths to adjust to the temperature. The other five had 10cm ³ different concentrations of alcohol ranging from 25%-100%. There was also one with 10cm ³ of water. Next four discs of the beetroot were placed into each boil... ...es down to 24%. I think this an anomalous result as after researching this 100% alcohol is used to preserve food so the light transmission percentage should of gone up but this needed to be repeated. I think the main source of error in these two experiments that could have lessened the accuracy was that there was some variation in the thickness of some of the beetroot discs. I think this is hard to improve as this is generally down to human error of not being able to cut beetroot exactly into 1-2mm discs. The experiment needed to be repeated to see more clearly if there were any anomalous results. Works Cited: Advanced Sciences Biology 1, Mary Jones, Richard Fosbery and Dennis Taylor AS guru Biology, John Graham and Anthony Lewis Biology Principles and Processes, Michael Roberts, Michael Reiss and Grace Monger Www.bbc.co.uk/asguru/biology

Ethical Theory

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