The Divine Command Theory A Man For All Seasons

The Divine Command Theory is a theory that says an action or behavior is considered right or wrong if it is commanded or condemned by God. Anything that God commands must be good, and anything that he denounces must be evil. According to DCT, a person is not moral without believing in God (Pojman 188-9). The DCT can be applied to Sir Thomas More’s reasoning and actions in his life. In Robert Bolt’s play, A Man for All Seasons, Sir Thomas More is viewed as a saint or a person who is morally good. More’s conflict comes from his refusal to go against his morals and self that were connected to God and the Catholic Church. He is willing to give up his family, friends, and life, but not his principles. More is asked to support the petition to the pope to have Henry VIII’s marriage to his wife, Catherine of Aragà ³n, annulled so he could marry Anne Boleyn. More refused because divorce was not accepted in the Catholic faith. More opposes the divorce, but he declares that he prays every day that Catherine produces a male heir. Although More believes in God’s law, he expresses that man’s law provides protection. If one completely takes away human’s law, there is no way to endure the â€Å"Devil’s† corruption. He voices these thoughts to Roper, â€Å"This country’s planted thick with laws from coast to coast – man’s law, not God’s – and if you cut them down d’you really think you could stand upright in the winds that would blow then?† (Bolt 66). In the play, Rich lied under oath when he told theShow MoreRelatedThe Debate Between Creation And Evolution2145 Words   |  9 Pagesis offered. Each position discussed is seemingly compatible with the Christian faith. The proponents of each view are able to reconcile their position with the divine inspiration of scripture and the gospel. It is only when a theory denies the authority of scripture and the gospel that it should not be referred to as a Christian position. All too often Christians are prone to deny the compatibility various viewpoints hold with Christianity simply because they do not comply with their own interpretationRead MoreLangston Hughes and Countee Cullen: Perspective on Religion4176 Words   |  17 Pagesof Women W.E.B Du Bois and Booker T Washington: Political View In the 1920s, the somewhat genteel world of American poetry was shaken to its foundations when the Harlem Renaissance started. During those times, all over the United States, there was an outburst of strong black voices, writing with African-American cadences and rhythms. Moreover, during that period, generally different and diverse subject matters and styles subsisted in poetry. Furthermore, theRead MoreThe Theological Implication Of Luke 4 : 1-14 Essay2606 Words   |  11 Pagesof God, tell this stone to become bread.† (4)  And Jesus answered him, â€Å"It is written, ‘Man shall not live on bread alone.’† (5)  And he led Him up and showed Him all the kingdoms of the world in a moment of time. (6)  And the devil said to Him, â€Å"I will give You all this domain and its glory; for it has been handed over to me, and I give it to whomever I wish. (7)  Therefore if You worship before me, it shall all be Yours.† (8)  Jesus answered him,  "It is written, ‘You shall worship the Lord your GodRead MoreWho Goes with Fergus11452 Words   |  46 Pageswoods woven shade? Who will drive with Fergus. Finally, we get the reasons to be the alpha male - the man of action, in the repetition of the word rules. The alpha commands and takes what he wants. †¢ Im not sure if Fergus is man or God as the last four lines talks of his rule over woods,sea and stars. Well for me Yeats is asking his readers to model Ferguss actions. He renounced all materialistic desires (including love) and sought a life of simplicity and spirituality, and danced uponRead MoreThe Meaning of the Days of Creation in Genesis One Essay3489 Words   |  14 Pagesthat in the Bible; it is all a matter of timing. Remember the article by Pinnock; we must not let our long-standing presuppositions fog our objective look at the issue. After God divided the light from the darkness, ?God called the light Day, and the darkness He called Night. And the evening and the morning were the first day? (Gen. 1:5). For Moses, was it his intention to convey a day?s period of time in this and succeeding passages in exactly the same measure as a man?s day? Or was a day of GodRead More Is Beowulf an Heroic Elegy or an Epic Narrative? Essay4711 Words   |  19 Pagesthe poem is not sequential, but complemental; at the outset certain parts of a situation are displayed, and these are given coherence and significance by progressive addition of its other parts’ (Blomfield 60). These attacks on the epic-narrative theory regarding the poem Beowulf leave one with the only choice left – that the poem is an heroic elegy, a poem celebrating the achievements of its hero Beowulf, and at the same time a poem of lamentation and sorrow and mourning over the death of that greatRead MoreAncient Indian Civilization6134 Words   |   25 Pagesearly Indian civilizations for several reasons. Monsoons, winds that mark the seasons, are one of the most immediate. The first monsoon of the season blows from North to Northeast periodically during November through March. Little rain is present during this monsoon, however what precipitation does fall, it falls on the Northern slope of the Himilayas. During mid-June through October a second monsoon indicates the Wet Season - a.k.a. - the southwest monsoon. Following the southwest monsoon, heavy rainsRead MoreRastafarian79520 Words   |  319 PagesOxford is a registered trade mark of Oxford University Press in the UK and in certain other countries Copyright  © 2003 by Ennis Barrington Edmonds The moral rights of the authors have been asserted Database right Oxford University Press (maker) All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission in writing of Oxford University Press, or as expressly permitted by law, or underRead MoreA Picatrix Miscellany52019 Words   |  209 Pagesshow that the sequence of chapters is erratic and closer inspection reveals that the scope of individual chapters is far wider than appears at first sight. Philosophic doctrines (which, according to the author, are the basis of the talismanic art), theory of magic, astronomical, astrological and physical lore, extensive directions for the practice of the art, and accounts of the peoples by whom it is employed are jumbled together throughout the book, with no discernible guiding principle. If a systematicRead MoreA Modern Controversy: the Case of George Tiller Essay8892 Words   |  36 Pagestravel with a bodyguard. Recently, President Barack Obamas choice for health secretary, former Kansas governor Kathleen Sebelius, was widely condemned by the anti-abortion movement because she had received campaign money from Dr Tiller. A US man accused of murdering abortion doctor said he did it to save the lives of unborn children. I did what I thought was needed to be done to protect the children, Scott Roeder told the court in Wichita, Kansas. I shot him. Mr Roeder has pleaded not

Short Story - 1389 Words

It was a few hours before the arrival of the mysterious biker that the harsh blare ripped Olivia Young from sleep. It was the same blare that sounded every morning at six thirty, a blast of white noise filling the air of the dormitory room for ten seconds as the equally harsh, fluorescent white tube lights blinked into life over head. The room full of teenagers werent exactly springing into life, Liv included. A moan slipped past the slender brunettes lips as she rolled over on to her front, burying her face in the single pillow as she pulled the thin duvet up around herself. It took a few minutes, but gradually, the room began to rise. Moans and groans as aching limbs were stretched out replaced the blaring as gradually, the sixty or†¦show more content†¦Toilet, shower, breakfast. It was all a routine ingrained into the girls head over the two months that shed been at the facility. It was an impressive place. Beneath the run down, abandoned looking building on the surface was a modern, fully equipped, and secure training centre. Secure. Secure enough to keep intruders out of the military installation. And secure enough to keep the juvenile delinquents that made up the recruits very much in it. The dormitory was on the upper most of the two underground stories of the facility, a large glass wall opening out over the main room of the space. Double height, with a long oval running track, as well as space for more general training at the head. There were arching glass walk ways over the space, linking the dormitories on one side, to the row of class rooms and offices on the other, as well as the accommodation for the trainers and staff. A canteen, indoor shooting range, close quarter battle training area, hand to hand combat gym, even a climbing wall. Everything that was needed to shape these youngsters into military tools was there in the space. Liv was in the canteen, taking the chance to cram in some breakfast, when her usual routine was interrupted. The forkful of bacon was halfway to her mouth when a firm shove from behind into the girls shoulder sent it spiralling down towards the ground. Alright there Livvy! Came the crass voice from behind her as the girl whirled around angrily. John. The facilityShow MoreRelatedshort story1018 Words   |  5 Pagesï » ¿Short Stories:  Ã‚  Characteristics †¢Short  - Can usually be read in one sitting. †¢Concise:  Ã‚  Information offered in the story is relevant to the tale being told.  Ã‚  This is unlike a novel, where the story can diverge from the main plot †¢Usually tries to leave behind a  single impression  or effect.  Ã‚  Usually, though not always built around one character, place, idea, or act. †¢Because they are concise, writers depend on the reader bringing  personal experiences  and  prior knowledge  to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words   |  5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words   |  8 PagesShort story: Definition and History. A  short story  like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), â€Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.† In the Cambridge Advanced Learner’s DictionaryRead MoreShort Stories648 Words   |  3 Pageswhat the title to the short story is. The short story theme I am going conduct on is â€Å"The Secret Life of Walter Mitty’ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words   |  5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories â€Å"Miss Brill† and â€Å"Frau Brechenmacher attends a wedding† written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words   |  6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words   |  6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words   |  7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words   |  7 PagesThe short stories â€Å"The Idol† by Adolfo Bioy Casares and â€Å"Axolotl† by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In â€Å"Axolotl†, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words   |  6 Pages The End. In the short story, â€Å"Emma Barrett,† the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events

Statistical Sampling Assignment

Questions: 1) In Yoon (2005), determine the type of sample that was selected. 2) In Huh et al. (2004) determine the type of sample that was selected. 3) In Metzger (2006) determine the type of sample that was selected. 4) In Matsunga and Todd (2009) determine the type of sample that was selected From the Japanese population From the American population 5) In Conway and Rubin (1991) determine the type of sample that was selected. 6) In Neuwirth and Frederick (2004) determine the type of sample selected. 7) In Diener and Woody (1981) determine the type of sample selected in Study 3. 8) For the NCA data set (nca modified.sav) consider the 1,001 participants as the population. Take a simple random sample of size 30 and record the proportion of females in the sample. Repeat this 50 times to obtain 50 values for the sample proportion of females. Start SPSS and enter these 50 values in the first column. Construct a histogram for these 50 values. What is the approximate shape of this histogram? (You may need to use your imagination here depending on the results of your simulations.) Approximately where is the histogram centered? Answer: 1. Simple random sample2. Simple random sample3. Simple random sample4. Stratified random sample5. Cluster sample6. Simple random sample7. Purposive sample 8. Introduction: It was observed that most of the sampling distributions follow an approximately normal distribution. For this assignment, we have to check with the given data set. We have given a data set containing different variables. One of the variables in this data set is given as sex. For this variable, we are given a sample size of 1001 observations. By using some samples from these observations, we have to find the histogram for the proportion of females in these data sets and again we have to check the shape and structure of this histogram. We are interesting in checking whether it follows an approximately normal distribution or not. Procedure: First of all we have to take a random sample of size 30 from the variable sex given in the data set. We have to repeat this process about 50 times. That is, we have to select a total 50 samples of size 30. Then we have to find the proportion of females in each sample. Then we have to find the descriptive statistics for these 50 proportions. Also we have to draw the histogram for these 50 proportions of females. We have to check the shape of the histogram whether it follows an approximate normal distribution or not. We have to check at which value the data is centred. Let us see this step by step by using SPSS. Data analysis: First of all, let us see some information about the total observations given for the variable sex in this data set. We are given a total observations as 1001 and we found that there are total number of males is 478 and total number of females is 523. That is, proportion for female in the total observations is given as 52.2% or 0.522. The proportion for the male is given as 47.8% or 0.478. The SPSS output is given below: Statistics sex N Valid 1001 Missing 0 sex Frequency Percent Valid Percent Cumulative Percent Valid Male 478 47.8 47.8 47.8 Female 523 52.2 52.2 100.0 Total 1001 100.0 100.0 Now, we have to take the 50 samples of size 30 from the given data for the variable sex. Then we have to calculate the proportions of females for each sample. The proportions of these 50 samples of size 30 are given in the following table: Sample No. Proportion of female Sample No. Proportion of female 1 40.95502326 26 51.27777853 2 58.71984001 27 53.23472705 3 53.6938884 28 49.83418127 4 54.35901276 29 49.95743763 5 51.69683661 30 52.51152629 6 50.47701603 31 53.62696924 7 49.61262808 32 48.48401742 8 53.92512653 33 57.60656333 9 48.40706528 34 54.1941655 10 46.76494334 35 48.35132368 11 53.87762596 36 52.26253738 12 49.2199217 37 50.52487109 13 49.62147471 38 49.7573443 14 56.08128077 39 49.90728761 15 52.32568856 40 54.76303163 16 52.61949497 41 53.42068393 17 44.83826512 42 48.35487342 18 53.48641247 43 57.04045955 19 49.53616485 44 54.01028057 20 52.13452921 45 51.80268777 21 53.21964813 46 49.76943762 22 52.99027824 47 51.36415712 23 54.97215734 48 49.95485869 24 53.93664378 49 54.95175683 25 49.64889798 50 48.74594296 Now, we have to see some descriptive statistics for these 50 proportions of females. Descriptive statistics are given below: Descriptive Statistics N Minimum Sum Mean Std. Deviation Variance Female proportion 50 42.40 2605.08 52.1016 3.90992 15.287 Valid N (list wise) 50 The average proportion for female is observed as 52.10% or 0.521 with standard deviation of 3.91%. Now, let us see some other descriptive statistics for these proportions of females given in the following table: Descriptive Statistics N Range Maximum Mean Skewness Kurtosis Statistic Statistic Statistic Std. Error Statistic Std. Error Statistic Std. Error Female proportion 50 18.13 60.53 .55295 -.088 .337 -.198 .662 Valid N (list wise) 50 The histogram for the female proportions is given as below: This histogram follows an approximate normal distribution and the centre of this histogram is located at the value 52%. That is, we get the sampling proportion for female same as the population proportion of females. Let us see the p-plot for normality for the female proportion which is given as below: This p-plot suggests that the sampling distribution follows an approximately normal distribution. Conclusion: It is concluded that the sampling distribution of the female proportions centred at the value of female population proportion. Also, it was observed that the sampling distribution follows an approximately normal distribution with the mean approximate equal to the population proportion. References: 1. David Freedman, Robert Pisani, Roger Purves, Statistics, 3rd ed., W. W. Norton Company, 1997.2. Morris H. DeGroot, Mark J. Schervish Probability and Statistics, 3rd ed., Addison Wesley, 2001.3. Leonard J. Savage, The Foundations of Statistics, 2nd ed., Dover Publications, Inc. New York, 1972.4. George Casella, Roger L. Berger, Statistical Inference, 2nd ed., Duxbury Press, 2001.5. David R. Cox, D. V. Hinkley, Theoretical Statistics, Chapman Hall/CRC, 1979.6. Peter J. Bickel, Kjell A. Doksum, Mathematical Statistics, Volume 1, Basic Ideas and Selected Topics, 2rd ed. Prentice Hall, 2001.7. T. S. Ferguson, Mathematical Statistics: A Decision Theoretic Approach, Academic Press, Inc., New York, 19678. Harald Cramr, Mathematical Methods of Statistics, Princeton, 1946

Marcus Opellius Macrinus Essays - Severan Dynasty,

Marcus Opellius Macrinus Marcus Opellius Macrinus, otherwise known as Macrinus, was born in Caesarea, a town in Mauretania, in approximately 164 AD. He lived in a middle class family and studied law, in his younger years Rome was under the rule of Severus. When he was older and Rome was under the rule of Caracalla, Caracalla made Macrinus the legal advisor of the praetorian prefect. (A praetorian perfect is the post second in command to the emperor.) The praetorian perfect at that time was Caraculla's father-in-law. In 212 AD, after the demise of Carculla's father-in-law, Macrinus was appointed praetorian perfect. Macrinus took part in many of Caraculla's campaigns, and was appointed consul in 217. Later that year Macrinus heard that he was being accused of being a threat to the throne. According to many, Macrinus was in fear for his life, so he planned to have Caracalla murdered while he was on a pilgrimage. The story was that one of the guards had killed the emperor and then killed himself, not everyone believed this. On April 11th 217 AD Macrinus was hailed emperor by his troops, and approved by the senate. Macrinus was the first emperor that was not a senator. Caracalla's mother Julia Domna, could not stay out of politics. Macrinus ordered her to leave, and Domna starved herself to death. His First act as an emperor was to send messages proposing peace to the Parthian ruler, but the ruler had sensed weakness and constructed an army. Fighting began between the two armies and the Parthains won, Macrinus ended up paying huge amounts of money for bribes and restoration. This definitely resulted in a decrease of popularity for Macrinus. Another woman, Julia Domna's sister Julia Maesa, wanted her son Elagabalus, to overthrow Macrinus. On the 15th of May 218 AD, Elagabalus was declared the emperor by the third legion. Other troops soon joined the rebellion, Macrinus led his loyal soldiers to the revolt. He declared his son, Diadumenianus emperor, to try to win back some support, but it failed. The two armies met in a village on June 8th 218. Macrinus was defeated. He sent his 10 year old son, Diadumenianus with an ambassador, to the Parthian king. Macrinus shaved his beard and in a disguise tried to make his way back to Rome, he was nearly there when he was found. He was executed. His son fled also, but was put to death. Macrinus 217-218AD Religion

AUSCHWITZ essays

AUSCHWITZ essays In the beginning the Jews were murdered in mass shootings on the Russian front. This method of extermination was very difficult on the soldiers, and far to public to the civilians. This was then the beginning. In 1941 for the plan to carry out their mass killing of the Jews at Auschwitz. Once this decision had been reached to kill all the Jews of Europe, a more discreet method of extermination had to be devised. Witnesses had later accounted that even the first commandant of Auschwitz Rudolf Hoess said that they needed a more humane and rational method for this mass killing. So late in the summer of 1941 the order was made that Auschwitz would be used for this purpose. There were six extermination factories located in Poland, many people were killed at the first death camps, but the largest camp was Auschwitz between January 1942 and November 1944 it was estimated to have exterminated 1,250,000 Jews. Auschwitz was a complex of camps, combining the different types of labor, internment and extermination. Auschwitz was a concentration center, and the most notorious of all the death camps. The Jews who were taken to Auschwitz came from many countries, Holland, Greece, Germany, Poland, Russia, France, Belgium, Hungary, Romania, Bulgaria, Norway, Austria, Slovakia, Croatia, Italy and Yugolslavia. These victims, were unaware of their fate, and endured the indescribable torment of long rail journeys, during which they were crowded into cattle trucks and deprived of air, food and water. These journeys caused many to die just from the conditions, from suffocation and dehydration. As they would arrive at Auschwitz, the majority were tricked into taking showers or sometimes had to be driven with whips like slaves, into chambers, once naked inside these rooms, the doors were bolted and they were poisoned by hydrogen cyanide gas (Zyclon B.) All over Nazi-occupied Europe there were round-ups o ...

The eNotes Blog Jack Kerouac American Literary Baddie to theStars

Jack Kerouac American Literary Baddie to theStars Today were going to talk about an American legend: Jack Kerouac. Jack was a pretty amazing writer, not just in the work he created but also in his methodology for doing so. Like so many of us, he was not a big fan of the revision and re-write process. He was also  invested in the New York Jazz scene, and at the time that was about as cool as having backstage passes to a Justin Bieber concert, amirite? (I dont actually know what the cool kids listen toI still like jazz.) Read on to learn a bit about this literary icon, his books, and what makes him continue to be a big name on the list of American writers. [OVERVIEW] Why is Jack Kerouac Still a Big Deal? Jack Kerouac was one of the founding members of the Beat Generation of American literature. In fact,  Jack Kerouac was the acknowledged leader and spokesman for the Beat Generation. Its  underlying philosophy could loosely be described as  visionary enlightenment, Zen Buddhism, and Amerindian culture. The Beat Generation  as a whole adopted  these ideals and served to influence American culture in the post–World War  II era. Jack Kerouac Did a Great Job with Vernacular Part of Kerouacs aesthetic was his love of jazz and how freely the music seemed to come to the musicians- they didnt worry about whether  it would make sense.  Kerouac eventually developed the writing style (that still exists today, though its not often taught) known as spontaneous prose. Kerouac would observe and take notes  on a subject for months or  years at a time, and then put  all of these thoughts down on paper at once; after years on the road with friend Neal Cassady, Kerouac eventually settled down to write  On the Road in a period of about three weeks. He Was a  Master at Reflecting  His Point in Time The Beat Generation was extremely reflective of the Post–World War II  era. At this time, there was a huge exploration into alternative ways of life  (basically, a mini 60s-  and  70s-style revolution). Kerouacs work reflected  these views- his tone and subjects often conveyed  attitudes of excitement  that were  demonstrated in colloquial ways. He Had  Some Good Views on Freedom Kerouacs views on freedom may have  come from his difficult childhood and the number of doors that slammed in his face (the football team and the Marines, for example). As a result, he  rebelled. Kerouac and his character in  On the Road made their way by doing the exact opposite of what society told them to do- and the results are entertaining and a bit inspirational. In On the Road, Kerouac echoes ideas of American freedom and  the  boundless energy the country was experiencing in the aftermath of World War II.   Sal and Dean jump into the car and driveand driveand drive. There is little in terms of an exact destination because freedom and individuality are depicted as journeys in their own right, without a need for a defined end. He Was a Buddhist The Wests  interest in Eastern religions has been around for, well, a long time. But Eastern religions werent  commonly seen in practice until the later decades of the 20th century. Its arguable that it was the Beat Movement that led to this alternative view of religion. In his  book  The  Dharma Bums,  Kerouac writes about the spiritual experiences of  the character Ray and  his friends. The book  focuses in particular on the characters contact with  Buddhism. He Wasnt into Censorship Free speech has obviously been a thing in the United States since the whole drafting of the Constitution thing went down. We all know that there are some things that simply  arent always appropriate for a wide audience (like if I suddenly started talking about how Kim K. got famous- not appropriate here). Well, back in the 50s, this idea of inappropriateness was even more widespread, and that didnt really jive with Kerouacs wild experiences on the road. Kerouac also saw revisions on ones work as a form of literary lying and all but refused to do it. With all that in mind, it makes sense that the original version of  On the Road  that he attempted to publish was full of sex, drugs, and rock n roll, and no one knows if Kerouac folded on his principles and edited the novel or if his editor went ahead and did it for him. Were thinking the latter, though. P.S. He Was Kind of a Total Babe

FINANCIAL AND MANAGERIAL ACCOUNTING Research Paper

FINANCIAL AND MANAGERIAL ACCOUNTING - Research Paper Example This can be done using capital budgeting techniques like Net present Value, Internal rate of return, Payback period etc (Murray State University, n.d.). The future cash flows are discounted using the required rate of return to see if the project is profitable i.e. it gives ‘value for money’. Only if the project has a net positive cash flow i.e. there is a gain even after paying for the cost associated with the project, it is worth investing. The strategic planning involves integration of a company’s decisions with respect to future business activities which include capital investments and operational activities. The operational requirements can be evaluated by perusing the budget requirements (Sagner, p.114). With regard to the city project the operational requirement will require an adherence to the federal standards. This will help in raising the amount of total funds allocated towards the city project from the current level of $10 million to $20 million. A stra tegic plan involves using the set budget in the most efficient manner so that all the infrastructural needs of the city are taken care of, providing various economic incentives to the new private companies etc. This can be in the form of tax waiver for the first 10 or 15 years; giving funds at cheap interest rates; relaxing the regulatory norms so that the businesses can focus their attention only on the work related activities without having to bother about clearances from various bodies. However, this does not come for free as this will require setting up adequate departments to facilitate cordial operating conditions for the new businesses and fast-tracking certain activities. All this will require funds and so it is important that a proper plan is drawn as to assess the amount of cost that will go towards such activities. Besides it is important to assess the net impact of these investments from the financial as well as social point of view. Thesis Statement- The budgeted amount has to be spent in a way that it can result in an all around development and growth of the city. The local authority plans to allot this amount for infrastructure development, educational programs, creation of Special Economic Zones (SEZs) etc. Allocation for infrastructure development The population of the city is not very high. The city is distantly located from the country capital. The infrastructure of the city is not very developed which is perhaps the main reason that the city lacks a business set-up. To make the city attractive to the business community it is important that suitable infrastructure is in place. In the absence of this the business may not be able to function smoothly. A well laid down road and rail services helps in connecting the remotest corners with important business locations in other parts of the country. Only if a business finds the infrastructural facilities in a city to be proper they invest otherwise they may not take the initiative. In some cases bi g business houses form an alliance with the local government to develop the necessary infrastructure. But this may not be feasible for small private companies as they have limited resources. In this case the local

Human Resource Essay Example | Topics and Well Written Essays - 2500 words

Human Resource - Essay Example Employee motivation is inducement or incentive which may be self-generated or from external forces, that promotes satisfaction and an urge towards improvement in performance. Productivity is defined as â€Å"the efficient as well as the effective use of resources to achieve outcomes† (Berman, Bowman, West & Van Wart 2005: 309). Productivity depends on the quality of human resources and their levels of performance. In contemporary organizations, there is growing emphasis on implementing high performance work practices based on all aspects of organizational operations. Thesis Statement: The purpose of this paper is to explain analytically how a firm’s Human Resource strategy could be its source of competitive advantage. HRM strategies implemented according to policies based on relevant theories on workforce motivation for achieving increased productivity outcomes will be examined. The HRM Strategy of Promoting Employee Motivation In studying employee motivation and human resource management strategies to improve motivation, the factors that affect how people behave at work should be taken into consideration. These factors encompass the fundamental characteristics of people which include: individual differences pertaining to competencies based on abilities, intelligence and skills; constructs or the conceptual framework of how people perceive their environment; expectations from own and others’ behaviours, values or what people believe to be important, and self-regulatory plans or goals and how they intended to achieve them (Armstrong 2006). Other important characteristics of people that impact employees’ behaviour at work are: their attitudes, their causes, manifestations and influences on behaviour; attribution theory or how other people are judged; orientation or approaches adopted to work; and roles played by employees to carry out their work (Armstrong 2006). Besides the employees’ personal characteristics, environmental var iables include the type of work that individuals carry out; the culture, climate and organizational style in the organization; the social group within which individuals work; and the reference groups that individuals use for comparative purposes such as comparing conditions of work between various categories of employees. There is an increasing trend for human resources to be considered as the main differentiating factors contributing to a company’s competitive advantage. This underscores the belief that the knowledge and skills of employees is much more difficult to imitate, as compared to other resources. Thus, HRM believes employees to be valued assets, with the potential to ensure competitive advantage based on their commitment, adaptability and high quality skills. A study conducted by Pathak, Budhwar, Singh and Hannas (2005) examined the relationship between the implementation of HR best practices and employees’ positive psychological contract, higher commitment and greater motivation. The evidence indicates that employees experiencing a high number of best practices were more motivated as compared to those who experienced few best practices. Thus, best human resource management practices led to increased employees’ performance resulting in high levels of the company’

Arts Paper Essay Example | Topics and Well Written Essays - 1000 words

Arts Paper - Essay Example The painting of The Last Supper is originally painted on the backside wall of the dinning hall at the Dominician Convent of Stella Maria delle Grazie in Italy. There arise certain questions regarding the lightening, types of furniture used, and the seating arrangements. The historical fact and the Holy Bible clearly says that the supper was given on an evening. But in contradiction Leonardo has used daylight effect at the window which appears at the back end of the painted scene. In those days the type of tables used for dining were not straight on the other hand here Leonardo has painted a straight table where all the members could be seen. Leonardo seemed to have had a very brilliant notion while painting. He has given the daylight effect only to emphasize on the meaning of the painting and to focus on the members who were seated along with Jesus Christ at the centre. If he had used a round type or other rectangle type of table he would have failed to bring into focus the other disciples. If Leonardo had chosen night time effect he would have been unsuccessful in giving a full shape to the scenic background. The light effect is an additional success of the painting. It is very simple to understand, the light effect is the centre of attention for the painting. Otherwise the implication would have been fallen short of success. We could see and identify all the characters who attended the Last Supper with Christ and moreover the type of food served is also brought into focus, wine and bread. The one painting has a strong historical background. It was the last supper and so ha has painted at the end wall of the building, and the striking feature is that it will appear as if Christ and his disciples are sitting in reality in the same hall and since he had chosen the end of the hall it has the look of continuity as if the hall has an extension. The type of paint used by Leonardo was also a different attempt. He attempted â€Å"tempera†, a sort of paint that

Integrated Organizational Structure in Construction

Integrated Organizational Structure in Construction For some, Project Management is still defined as a collection of planning, a variety of control methods and various other decisions. However this paper argues that the essential elements of Project Management in the construction industry is based on organizational issues, which include the way people are managed and organized throughout the project process. The distinction is rather important due to the fact that although the utilization of  [1]  technical assessment tools and techniques are sophisticated, these methods are eradicated with an unorganized structure between various parties thriving to achieve misguided objectives. Technological training techniques and tools should enhance the management process after the appropriate objectives and organizational issues are in place. Aim The aim of the paper is to inform various parties in the construction industry of the importance of an integrated organizational structure. Introduction The characteristics of an effective project team are examined in this paper, followed by recommendations as to how an architect can develop and keep his own management team. Some of the essential elements are a culture of flexibility, shared interests, mutual support and a unity in purpose (Murray and Langford, 2004: 193). The leader, specifically, is being examined and the requirements of being a good project management leader are stipulated and the main influences are also discussed. The continuous sense of urgency is seen as the main drive behind the realisation of the construction and management processes. The general mindset in the management team should be one of a learning spirit and it must consist over the capacity to be able to adapt and change as requirements and goals change over time. Method Management and Organization It is important to understand the term Management and Organization prior to any discussion. Various authors offer a dictionary interpretation of the term, but Cleland King (1983:15) probably offer this in the most useful manner. Cleland and Kings operational definition of management identifies the criteria of organized activities, objectives, relationships among resources, working through others and decisions. Cleland King (1983:17) further states that organization in essence consists of the various elements used to define management. It can be said that these two terms are interlinked concepts that should drive and support each other through the project management process. Walker (2007:4) states that in order to maintain a successful construction process, organizations should be observed as the pattern of interrelationships, authority and responsibility that is established between the professional team, and all the contributors to achieve the main objective: client satisfaction. It is important to note that the management aspect is the dynamic impact that evolves in successful organization. Defining Project Management in Construction In the built environment this definition is well known throughout the theoretical field which is: the planning, coordination and control of a project from conception to completion on behalf of a client requiring the identification of the clients objectives in terms of utility, function, quality, time and cost, and the establishment of relationships between resources, integrating, monitoring and controlling the contributors to the project and their output, and evaluating and selecting alternatives in pursuit of a clients satisfaction with the project outcome. ibid (2007:5) It is evident that the term resources mentioned above, is a general term used to accentuate on equipment, funds, materials but most importantly the relationship between people. Many contemporary definitions are not conclusive on these principles, where the project management process is referenced without the organization of people to achieve the final objectives. It is important to implement theory with practice and to understand that these disciplines should support each other. Walker (2007:5) mentions that since these interrelationships have been devised there has not been a significant change within the practice. Authors often formulate new concepts and theoretical stances within the theoretical field, but this is of no use without it being observable or enforceable. In the context of the previously stated definition, it is necessary to understand the management process as a cognitive approach of various fields and not to be narrow minded in evaluating the product in terms of time, cost and client satisfaction. Although these elements play an important part in the process it is the relationships built within the construction team that would insure future project employment. It is interesting that Munns Bjeirmi (1996:45) argue that there is a distinction between project management, on the one hand, and the project on the other. They state that the success within a project should be seen in the long run, where the performance of the building, over a period of time, should determine the success of a project. They blame project managers for having short term time and cost objectives, rather than focussing on the stakeholders  [2]  needs. Separating these terms takes a narrow approach towards project management in general, knowing that client satisfaction should form the primary objective for any management process, along with the various aspects mentioned above. Projects, Firms and Clients There are two types of management systems within the industry: the way in which a project is managed and the management of a firm within itself. Walker (2007:8) illustrates in fig. 1 the various parties involved within the matrix management structure. However this is an idealistic structure because the various projects would seldom be dealt with by the same architect, general contractor and the variety of sub-contractors due to competitive tendering. But as an architectural practitioner one should understand the importance of the profession in the management structure. Due to the inconsistency within the management structure it is difficult to establish an effective growing relationship between the participants. The problem normally occurs when various firms should form a relationship on a working and individual level but do not want to waste time or money without the certainty of working together in the future. Walker (2007:8) further states that relational contracting initiatives h ave considered these weaknesses and have gone further to warn clients with multiple projects, but according to statistics the larger portion of projects are still managed in the traditional way. Construction management, whether relational or traditional, are thus accomplished by a variety of firms that alter from one project to the other. It is important to understand that these companies are independent firms that should manage their relationships within the firm. A healthy project necessitates a well balances firm prior to the well managed relationship between companies. Each company (firm) has certain objectives to consider maintaining a well managed practice such as: Enhancing productiveness Improving services Keeping existing clients and Attracting future clients Walker (2007:9) states that professional practices claim to be less driven by profit than the contracting and sub-contracting firms. But none the less, conflicts between the needs of individual companies and the needs of projects will still arise. i.e. what does an architectural practice do when the  [3]  resources are limited and they should chose between the urgent completion of an existing project or undertaking a new project, knowing that the other project would be affected? The objectives of the client are closely related to those of the project management objectives and the different firms involved. These are directly associated with the project and will be: Functional satisfaction Aesthetically pleasing Completion within the allocated time Completion within budget and Approved quality The question arises: Who is responsible to insure that these objectives are met? In traditional construction projects architects would be obliged to meet these requirements. But who should solve these conflict situations within the project management period? And if the architects are required to solve these issues, would it be resolved to benefit the project to the extent to meet the clients initial requirements? It is ideal to have an individual responsible to overcome these various conflicts at an early stage, preventing unhealthy relationships between companies. These individuals or project managers should preferably be trained by the clients organization itself, and this in turn establishes a close relationship between the client and the project team, where the project manager should be seen as the middle-man. However this is not always achievable and clients do not have the expertise or time to control their projects or train a project manager. The Variety of Clients Clients differ in various ways. It is important to note that there are a variety of objectives the client aim to satisfy. Contrast, in general, can be drawn between clients, the public and private sector, and multi-national and foreign clients whose objectives differ from home market objectives. The construction industry and the professions involved have to be flexible and skilled at these indifferences to maintain client satisfaction as an outcome. Walker (2007:11) explains how these practices should adapt their objectives according to the clients vision and deal directly with the client to understand how the clients organizations operate. Contribution of Organization Structure Hinings (2003) recalls the organizational structure as the heart of organizational theory. He states that structure is vital, because according to history, it has always formed the centre of the development of organizational theory and continues to be important to new and existing structural forms and contributes as a primary element to the thinking of managers. However, the organizational structure can only exist if various other factors are in place to allow a practice to perform adequately. According to Walker (2007:12), for the successful implementation of construction project management, there are a few factors and elements to be considered: Behaviour Techniques and Technology Decision making Organizational Structure Walker (2007:13) illustrates these factors in Fig 2. It is noticeable how closely these factors are related to each other but although these factors form the heart of the effectiveness of the organization process, one should keep in mind that external practice could affect the process. And if so, the project manager should compromise to keep the process in equilibrium. Walker does not deal with the external factors, but in many scenarios these are unforeseen influences i.e. political or economical changes. Behaviour Loosemore (1994) finds that the variety of skills required within the parties involved to execute a project leads to a subjective vision of the final product. These individual visions of a company, affect the effectiveness of the product and the need for an objective stance is required to envision the final product in a conclusive way. (Fig 3 Dave Taylor) Techniques and Technology These are tools used by individuals to accomplish the product throughout the construction process. Scott (1992) suggests that there are three different dimensions of technologies: Complexity, uncertainty and interdependence. Technological complexity leads to uncertainty, especially structural uncertainty, and therefore affecting interdependency where more skills and an effective co-ordination system are required. Decision Making There are numerous specialists involved throughout the decision making process of a building. This illustrates the dynamics and complexity involved throughout the management process within the built environment. By stating this, it could be said that the decision processes are firmly connected within the organization structure that underpin the way people relate to each other and the effective workmanship between these parties. Organization Structure The organization structure should advice the decision making process and the use of technology and techniques as discussed above. It is a system that integrates these various factors to achieve a balanced relationship between the different companies involved. Walker (2007:15) mentions that this organizational structure is the responsibility of the managing executive and in turn achieving his/her final objective: client satisfaction. The Learning Spirits of the Project Team Architects prefer the initial phase of the development process, where the design and the concept development takes place, engineers on the other hand prefers the hands-on development of the project, during construction, the actual implementation of the plans (Murray Langford, 2004: 201). The most important part of the learning process, however, is the reflection part, where evaluation takes place and all involved can learn from mistakes and wrong doings during the process. The architect, as project manager, can promote the reflection process and thus improve the learning experiences of the professional team. Constructive discussions, between the team members, of project development should be encouraged by the project manager; this often leads to innovative solutions to solve problems, adding to the learning experience. Feed back to all members of the team can only benefit the project as well as prospected future projects. Communication and collaboration that leads to continuous experiments and the improvement and increase of the members problem solving skills, identifies a learning organization. The acquired knowledge obtained through this process is not only documented and stored for future use, but those involved will also benefit in the long run, as the new acquired skills and knowledge can be applied on any other projects, leading to more integrated and well developed management systems. Many of the solutions found during this learning process may still need adjustment; this implies that continuous control and monitoring must take place. Revans (1971:264) advocates action research as an excellent method by which team members can develop their technical and personal skills. Even though the aesthetics of a building and the designers personal design image gives the building its identity, some modern buildings nowadays acts merely as a shell to the functional dynamic implemented by a process engineer. Efficient design in terms of layout and cost is crucial. Close teamwork is essential in these buildings, it is also important to basically understand the discipline of all parties involved, this allows for better communication. Assembling a new team every time a new project starts is inefficient and wastes a lot of money. Old knowledge, accumulated over a long period of time, can save time and money if the relationships between the team members are established and small indifferences or misunderstandings have been dealt with in the past. The reoccurrence of similar design problems are not common and this leads to standardized, tried and tested solutions for problems already been dealt with before. The conflict in interest is also much less, should a team already be established, as no one has something to prove. Often when a new team is working together a power struggle exists between some members of the team, who wants to enforce their power and influence on other members of the team. It is thus beneficial to all involved to create a learning organization out of the project team. Excitement and innovation is more likely to happen if the team members have confidence in each others competence and integrity. The most important link in this process is the team leader who should continuously encourage creative thinking and constructive criticism as well as stimulate effective learning through problem solving experiences throughout the project. Implementing Best Value Thomas Thomas (2005:170) describe the importance of the integrated team and the understanding of the value criteria the whole team will be judged upon final evaluation. By accomplishing an integrated team they should align their objectives insuring they are pulling in the same direction rather than working against each other. (Fig4) In order to deliver a project at the lowest cost (tender price) contractors often carry out the work to maintain maximum profit, thus leading to the evaluation criteria to be stricter. This in turn affects team work, and the relationships of various parties are at stake. It is vital to achieve value and quality of work from the initial stage eliminating certain factors that would affect the building project i.e. rework that contributes to the lack of crucial time. The principles of best value can be described as, the optimum combination of whole life costs and benefits to meet the customers requirements. This approach enables sustainability and quality to be taken into account whole life costs allows factors such as fuel efficiency and replacement cycles to be taken into account, as well as social example benefits to local people, good work force, management, community safety, diversity and fairness. Successful procurement strategies are likely to be based on whole life cost considerations that include subsequent revenue implications and not simply the lowest tender price. (ODPM, 2003). Thomas Thomas (2005:173) further discuss the advantages and disadvantages of an integrated and non-integrated team. If an integrated team is established, would they disintegrate for the purpose of being more productive on a individual level? Fig. 5 (173) illustrates a diagram of these communication strategies; both these illustrations offer their own benefits in terms of time, cost and quality. But the disintegration of a team often leads to: Rework Constant Evaluation Lack of Trust Overlapping Projects No drive for Quality Improvement Organizations becomes selfish focussed on their own goals and objectives Multiple Systems of Communication as Illustrated in Fig. 4 Eagan (1998) writes that one should rethink construction, due to the fact that the clients are usually dissatisfied with the outcome of the final product. To obtain the clients initial objectives it is necessary to work as an integrated team, where various team members work together without eliminating each others efforts. The Integrated Team Due to organizations that contract into their own cultural and technical silos, an integrated team cannot be established. It is required that the various practices and companies need to develop a combined intellect, skills and synergy of the project to deliver the appropriate quality of workmanship to benefit the process and the partner involved in the project. In Egans book, Accelerating Change, Eagan (2002:85) advises a toolkit to achieve an integrated team. These guidelines should be referred to throughout the management process. He defines these conditions as: A singular team, that is focussed on a common set of goals and objectives, delivering benefit for all concerned A team so seamless, that it appears to operate is if it were a company in its own right A team with no apparent boundaries, in which all the members have the same opportunity to contribute and all the skills and capabilities on offer can be utilized to maximum effect. Any team is only as strong as its weakest link, and in the construction industry, a weak link can also have a negative effect on the other supporting systems. With a well organized program, these links decrease offering a more stable system as a whole. This cognitive approach enhances the relationships built during the process and a bond of trust is obtained. The management of these projects are a learning process on a big scale, but organizational skills acquired between the various organizations could be re-implemented on a smaller scale i.e. the individuals within these smaller companies. Thomas Thomas (2005:63) illustrate the basic structure of an integrated team and a traditional chain. It is important to note, from these illustrations, that an integrated team will require understanding and commitment from the various practices and organizations to function as a system. (Fig 11) Trust Trust is elusive and could not be rated or quantified on a hierarchical basis, but it is of cardinal importance between team members to insure a healthy relationship. Because trust is based on a personal, emotional stance, it is difficult to measure these feelings, but Thomas Thomas (2005:66) defines it as, TRUST = POSSITIVE EXPERIENCES à · RISK According to this measurement, as trust increases team members would act more honestly and the upcoming problems could be dealt with as a team and in turn the risks would be managed in an effective manner. Trust is a fragile emotion that could be lost in a short period of time, but this is where communication within the team is of the essence. Where one party feels that they experience dishonesty or discomfort, it is necessary to confront one another before the relationships is ruined. Maintaining the Team The leader of the building projects most important role is building and maintaining an effective project organization. The teamthink approach must be stimulated and a balance between convergent and divergent thinking (and the communication thereof) should be managed by the project leader. Teamthink is where all the individual members spend time on finding the best possible solutions to various problems through the illumination of other solutions. During this process all views and opinions are granted a fair chance, but is then evaluated to determine the best solution (Murray Langford, 2004: 205). The team usually develops in four stages: forming, storming, norming and performing. Forming is when the team is first established and everyone is being introduced to each other. Storming has to do with early disagreement, which is inevitable when different people need to work together for the first time. Norming refers to the stage where the team has established effective ways of working together to achieve the best possible results. Performing is the point where the team starts producing effective and efficient solutions to the proposed problems and has developed into a mature, well functioning group. Most teams, unfortunately does not have the luxury of naturally undergoing this process, but the variations of effectiveness of a team will follow a pattern as suggested by Moore (2002): A well prepared project may have the capacity to deal with or require different project management leaders at the different phases of the project. This, however, is not very often the case, because projects often relay on the communication and relationships between the team members. By starting over, both in terms of new people and new positions, in term of hierarchy, the process is delayed and this may cause conflict in the management process. When managing a project, or even just a meeting, the management happens in two levels: a) the leader must manage the content, in terms of decisions made and the detailing of where, when, how and why and b) the leader is responsible for the social aspects, such as the individuals egos and transforming arguments into solutions. It is thus the leaders role to control all the involved individuals in order to benefit the overall project. Partnering If partners have worked together before it is easier to form successful partnerships. The main objective of partnering is to optimize project performance, this includes completing on time and within budget, with a reasonable profit margin to all involved and obviously the aim is to produce within an acceptable, agreed quality with zero accidents (Murray Langford, 2004: 199). It is important that the partners, as leaders of the project remain loyal and on one side of the table, as conflict between partners, on top level, will cause the entire project to deminish. When the team members have been identified, it is important to gather the team in a neutral venue where the main outcomes and objectives of the project can be discussed. This improves team spirit and open up communication. This workshop setup usually fosters commitment to the success of the project. The architect should remember that there is no such thing as a optimum design and therefore the design process should continue and all suggestions accepted and tried. The main objective of such a workshop is to encourage cooperation between the team members. A summary of best practice methods: High performance teams must be selected and chosen, it is not something that happens by chance. A good team leader leads decisively yet gently with a firm focus on the clients requirements Effective teams are self-motivated, people orientated, supportive and flexible environments are created Roles, responsibilities, procedures and communication channels should be clearly defined The value of contributing small groups should be recognised and the leader should not force his power onto every situation All members of the team should be treated as equal partners The project should be seen as a learning opportunity to all, with feedback and reflection sessions The team must be developed and maintained by the project leader, this must continue throughout the whole project. Conclusion This theoretical paper has tried to illustrate what should be done in order to create a successful project team. It should be noted that all the mentioned methods and techniques have made sense in the past and may only be applicable to some situations. The project leader has the responsibility to read every situation and then react appropriately to every individual event. It should, however, be noted that generally, virtual teams (as a result of the technical explosion) are not as successful as teams that meet face-to-face on a regular basis. Most people prefer personal interaction in an encouraging and constructive environment. Case study: Cape Town International Convention Centre project (CTICC) Background In 1999 the Western Cape Provincial Government, the Cape Metropolitan Council, the City of Cape Town and Business Cape joined forces to develop a truly world-class convention centre on a 6.1-hectare site on Cape Towns northern foreshore. To this end, they formed the Cape Town International Convention Centre Company (Pty) Ltd (CONVENCO). CONVENCO was thus tasked to develop an international standard, multi-purpose conference, convention and exhibition centre ) which, hitherto, was a missing piece of tourism and business infrastructure in the Western Cape. Project description CTICC is a world-class undertaking, providing 25,000 m2 of space featuring high levels of quality, and exceptional interior and exterior design elements. The project comprises the development of a multi-purpose conference, convention and exhibition centre. It is a three-storey building including numerous facilities, such as an integrated deluxe hotel, dedicated column-free exhibition space, and extensive banqueting and conference facilities. Such an ambitious project required meticulous design of auditoriums, ballrooms, meeting suites, breakout blocks and exhibition halls. CTICC aims to provide a landmark feature at the city/waterfront gateway, and has an impressive domed external appearance with numerous glazed concourses and incorporating internal landscaped areas. Project team for the construction phase of the CTKC The two main appointments were the project manager and the design architect. Foreshore Architects was named as the joint venture responsible for developing the total design concept, this is an association of various architectural practices including: Revel Fox and Partners (architects and planners); Van der Merwe Miszewski Architects; Lucien le Grange Architects and Urban Planners; Stauch Vorster Architects; Magqwaka Associates, Architects. Procurement management strategy Before examining the role of the sub-contractor management in the successful completion of CTICC, it is essential to understand the socio-political situation within post-apartheid South Africa. CTICC was built in South Africas Cape metropolis at a time when the country and its construction industry are going through significant restructuring (Dept. of Public Works White Paper, 1999). Top of the list of the South African Governments Reconstruction and Development Programme (RDP) is provision of infrastructure designed to bring relief to people in the form of jobs and economic business development. Expansion of business, the government contends, would increase potential for investment for small, medium and emerging contractors (particularly those representing affirmative business enterprises [ABEs] and previously disadvantaged individuals [PDls]). PDls are a key aspect of this situation since they were often long-term unemployed and/or unskilled workers from the townships selected as a means to expand economic activity without particular reference to the skills of the individuals. On-the-job training therefore became an inherent component of the development of all ABEs employed on the CTICC. Essentially, the RDP policy framework requires that the development of the construction industry must respond to the broad social and economic imperatives of the country. These include sustainable employment creation, affirmative action, active promotion of small, medium and emerging enterprises (SMEEs). The vision is for a construction industry policy and strategy that promotes stability, fosters economic growth and international competitiveness. Furthermore, that the policy should create sustainable employment, which should simultaneously address historic imbalances in employment opportunity as it generates new capacity for economic development. In this regard government is willing to promote appropriate and innovative public-private sector partnerships, which build on the strengths of respective sectors to promote investment in the delivery of infrastructure. Management of sub-contractors at the CTKC project The procurement of sub-contractors was in line with the targeted procurement policy. Up to well over 200 sub-contractors participated in the project. To ensure equity, targeted contract procurement goals were established. To ensure that the choice, performance, workmanship, health and safety issues, sub-contractor design, manufacturing and installation were all properly managed and co-ordinated, a targeted procurement strategy, support and management system was put in place. Time, cost and quality performance of sub-contractors Performance was achieved through strict work breakdown, which ensured that each sub-contractor only performed their part of the pie but while working as a co

Greek Education v.s Roman Education Essay -- essays research papers f

Similarities and Differences: Ancient Greece vs. Ancient Rome   Ã‚  Ã‚  Ã‚  Ã‚  Many qualities of the Ancient Roman civilization were undoubtedly borrowed from their predecessors of the Greek culture (Bonner 1). Roman education, however, is only a reflection of the Greek education system. Ancient Roman education tactics differ from the education methods used by Ancient Greek instruction. Nevertheless, these two different approaches contain many similarities. Although the Romans made an effort to reproduce the style of education maintained by the Greeks, their attempts failed; however Rome managed to adopt many principles of Greek education in the process. This is made apparent by comparing and contrasting Greek and Roman education methods as well as the explanation of the worldly problems and expectations each culture was facing during this era. It was not until Rome conquered the small Greek society, Tarentum, in 272 B.C. that they could see the importance of being intellectuals (Dobson 92). This contact with Greek culture allowed Romans to employ the Greek values of education that could be observed within this small culture (Dobson 92).   Ã‚  Ã‚  Ã‚  Ã‚  Prior to the creation of state maintained schools and academies in Greece, higher education was mainly reserved for the elite persons of a community (Handbook: Greece 253). Training for these citizens consisted of instruction in the areas of music, poetry, numeracy, and religious ritual (Handbook: Greece 253). Unlike the Greeks, Roman education was practically nonexistent before the development of official school systems in the Roman culture (Dobson 91). By law, early Roman education required that the father be the only schoolmaster of his son (Dobson 94). The mother would teach children basic principles until age seven (Avi-Yonah 176). Afterward, the father was in charge of the upbringing of his child (Avi-Yonah 176). Aside from teaching basic reading, writing, and arithmetic, the primary subject of instruction consisted almost entirely of battle tactics and farming procedures (Avi-Yonah 176). Ancient Greece developed the idea of school systems around mid seventh century B.C., one century after writing was introduced (Handbook: Greece 253), however, it was not until the Hellenistic age that these schools were founded or maintained by the city (Devambez 404). Before the Hell... ...p;  The basic techniques of study for these two cultures were fundamentally similar. i.  Ã‚  Ã‚  Ã‚  Ã‚  Roman children were often split into age groups for teaching, just as the Greeks had done during Hellenistic times. ii.  Ã‚  Ã‚  Ã‚  Ã‚  Music also played a role in Roman curriculum, although it was not as highly esteemed as in the Greek schools. V.  Ã‚  Ã‚  Ã‚  Ã‚  Continued education was significantly dissimilar in Greece than in Rome. A.  Ã‚  Ã‚  Ã‚  Ã‚  Most Romans that wished to continue their education were sent to Greek academies for further study, or would hire a specialist. B.  Ã‚  Ã‚  Ã‚  Ã‚  Greek academies were prevalent during Roman existence. i.  Ã‚  Ã‚  Ã‚  Ã‚  Plato’s Academy was one of the well- known Greek academies that existed sometime around 387 B.C. ii.  Ã‚  Ã‚  Ã‚  Ã‚  Aristotle’s Lyceum was another research establichment that was founded after Plato’s Academy and taught using different principles than most. VI.  Ã‚  Ã‚  Ã‚  Ã‚  Although many Romans intended to Hellenize Roman education, the attempts were failed.   Ã‚  Ã‚  Ã‚  Ã‚  

Ethics and Internal Auditors

Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants.Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas. Introduction Society grants professional standing to those groups which contribute to the well being of the broader society. Business experts in such groups as business ethics consultants and internal auditors lay claim to professional standing which if granted enhances both their credibility and marketability . But is this claim justified? Although business ethicists are beginning to debate this issue they presently lack a common body of knowledge or agreed upon expertise.As defined expert knowledge is one of the common criterion for professional definition their claim awaits the development of consensus (Cohen, 1992; Stark, 1993; and Dean, 1997) However a similar group, internal auditor’s have a fifty year history of moving to achieve this recognition. This paper will examine the justification of their claim to professionalism in light of current practice. Mary Ann Reynolds is assistant professor of accounting at Western Washington University. Her current research publications are primarily in the areas of ethics, and environmental accounting.This is of importance to society because internal auditor’s provide a peculiar service in that they contribute to the control of the integrity of financial information in a market economy. Public accountants, represented by the Americ an Institute of Certified Public Accountants (AICPA) have long held professional status based on their responsibility to audit publicly issued financial statements. Public accountants provide a range of service but are specifically licensed to perform the external audit of publicly issued financial statements.Internal auditors in contrast have no licensure requirement and practice within the corporation or organization that employs them. There may be great similarity in the work performed by these two branches of accounting. Internal auditors may perhaps be considered a subset of accounting and as such may be included under the professional rubric. However they may also be viewed as a particular class of business expert or consultant, not serving the public good and not necessarily adhering to standards or codes of conduct, in which case the claim to professionalism would not hold.However, as a result of the Foreign Corrupt Practices Act of 1977 corporations are required to maintain effective internal controls to prevent fraud and bribery of foreign officials. Internal auditors have been instrumental in providing this service as well as compliance audits to ensure meeting regulatory requirements. Society appears to expect a professional service even though licensure has not been required nor formally granted. The internal auditor serves an important link in the business and financial reporting process of corporations and not for profit providers but can they be considered professionals?Journal of Business Ethics 24: 115–124, 2000.  © 2000 Kluwer Academic Publishers. Printed in the Netherlands. 116 Mary Ann Reynolds Professionalism: A societal perspective Accountants perform agreed upon services within an orderly social and economic context. The claim to classify accounting, and auditing, as classical professions is based upon their relationship to society as a whole and the question of professionalism must therefore be studied not just in the context of a division of labor but, â€Å"as part of a network of social and economic relations (Dingwell, p. 2). Professions do, in fact, contract with society and a sociological level of analysis is thus useful in examining accounting practice (Fogarty, 1995). The functionalist perspective deriving from Parsons (1951, 1968) classic works in particular provides a useful explanatory model for understanding accounting in its social environment. Functionalists contend that society will organize to maintain itself and then various functions arise to preserve the stability of the social system.Anthropologists utilizing functionalism as a heuristic tool have identified four of the prerequisites to maintain society as: 1) shared cognitive orientations, 2) normative regulation of means, 3) effective control of disruptive forms of behavior and 4) communication (Aberle et al. , 1960). Accounting reports as an inherent part of the resource allocation process and can appropriately be viewed as commun ication as well as one of the control mechanisms (Reynolds, 1989). The functionalist perspective is chosen from among possible approaches such as taxonomic, neo-Weberian, or Marxist (Saks, 1988) as relevant to accountants.As Montagna (Freidson, 1973, p. 146) notes professional accountants are, â€Å"designers of order†. Accounting theory follows the basic assumptions of the functionalist perspective in that they contribute to accurate communication, control and the maintenance of order. Although work on professions following a functionalist foundation is continued by Moore (1970), some specific insight can be gained by returning to issues raised by Parsons and Hughes in earlier work. A range of criteria have been proposed as indicators of professional status in this society. Parsons focused on the function served, i. e. aintenance of order and control, while Hughes discussed licensure and certification as indicators Are internal auditors properly designated as professionals? This continuing discussion is emphasized by Wesberry’s (1989, p. 25) regretting that internal auditor’s cannot yet claim to â€Å"have arrived†, to unequivocally claim professional status. Further debate arises as questions about future directions for internal auditing indicate a wide range of possibilities. Opposite ends of the spectrum are expressed by an interview with Michael Hammer (1998) and a review of Israeli legislation (Friedberg and Mizrahi, 1998).In an interview published in the Internal Auditor, Michael Hammer encourages internal auditors to move to a consultancy position and to convince management that the consultant’s role is in fact the role in which the internal auditor adds value to the company. This contrasts to the prominence internal audits were recently accorded in Israel where the Knesset mandated that every public body or organization must have an internal audit. Thus we see the current debate as whether internal auditors are class ified as workers with a particular expertise, or as professionals?This discussion can be informed by reference to the sociology of professions and examination of the proposed profession’s ethical code. The author examines the unresolved claim of professional status for internal auditors and considers their development and use of a code of ethic as one type of supporting evidence. The specific case of the internal auditor is addressed by reviewing: 1) the internal auditor’s claim to professionalism based on their function in society, 2) criteria for professions, and 3) development of an ethical code.The paper is organized as follows: the examination is located in the societal perspective and then specific professional characteristics are reviewed. The third section discusses codes of ethics and compares elements contained in recognized professional accounting codes. Section IV discusses the internal auditors code in particular, the guidance for conflict resolution and f inally, the moral focus of the internal auditor’s professional ethics code is discussed. Section five is the conclusion. Professionalism, Ethical Codes and the Internal Auditor of societal mandate.Jackson (1970, p. 6) enumerates: craft, skills, intellectual training and the concept of duty with a service ideal and objective disinterestedness as criteria for distinguishing professions. Thus, for an occupation to become a profession it is considered one which is practiced by a few experts using special knowledge in a field which reflects issues of concern to society. Further, normative standards of practice are then set by the professional bodies. Evolving professional status within a society is additionally evidenced by development and adherence to a standard or code.Thus, the consideration of an occupation as professional or nonprofessional is based on an accumulation of critical discriminating characteristics ( Jackson, 1970, p. 23). To those noted above Schumpeter (1951) ad ds the consideration of monopoly power. Monopoly versus non monopoly is an indictor of the degree to which charter to practice has been granted to the profession by society. Characteristics of professions. Within the social model professions are seen as emerging to serve the public good and are granted status by society because of the functions performed.The basic issues presented above led to the development of proposed listings of common characteristics for professions. The listing used by Millerson (1964), and Kultgen, (1988), utilizes both traits and functions as characteristics and is therefore inclusive of the issues raised. The listing includes the thirteen primary characteristics found in Table I. The first five general characteristics are widely accepted as definitional in the professions literature, they are appropriately applied to public accountants and are not argued separately in this paper.Characteristics numbered six through ten deal more particularly with the relati onship of professional service, and the professional, to the society and these will be examined in detail below. Characteristics eleven through thirteen further define the relationship of the professional practitioner to the client that is served and will be briefly discussed here. Characteristic number eleven asserts a fiduciary relationship toward the client. This requirement that the highest standard of loyalty be met TABLE I Primary characteristics of professions 117 General 01.A profession involves skill based on theoretical knowledge. 02. The skill requires extensive and intensive training and education. 03. The professional must demonstrate competence by passing a test. 04. The profession is organized and it is represented by associations of distinctive character. 05. Integrity is maintained by adherence to a code of conduct. Relationship to society 06. Professional service is altruistic. 07. The professional assumes responsibility for the affairs of others. 08. Professional service is indispensable for the public good. 09.Professionals are licensed, so their work is sanctioned by the community. 10. Professionals are independent practitioners, serving individual clients. Relationship to clients 11. They have a fiduciary relationship toward their clients. 12. They do their best to serve their clients impartially without regard to any special relationship. 13. They are compensated by fee or fixed charge. As summarized in Kultgen, 1988, p. 60, headings added. in serving the principal is difficult to apply directly to either public accountants, whose first duty is to the public good, or to internal auditors hose duty of good faith is to their immediate employer. However both groups do acknowledge their duty to act in good faith which may fulfil the intent of this requirement even though the duty is not to a client per se. Characteristic twelve requires impartiality, construed by accountants as objectivity. Public accountants are bound by the requirement to maintain an objective and independent attitude. Internal auditors are also enjoined to maintain an independent attitude, thus meeting this characteristic. The last characteristic is met by public accountants 118 Mary Ann Reynolds be a profession.Courtemanche (1991) provides an historical argument in favor of such professional recognition. Internal auditors working within corporations have asserted their right to hold themselves out as professionals. This has been challenged by CPA professionals in public practice. The issue reached the status of legal debate and court cases in Florida and Texas supported the legal right of accountants working within corporations, rather than in public practice, to use the professional CPA designation if they have passed the CPA examination and met the qualifying criteria (Baker and Hanson, 1997).A logical argument can also be constructed with reference to the professional characteristics previously summarized. Examination of the characteristics will reveal whether the preponderance apply to internal auditors or not. The first five characteristics generally define professions and can be seen to apply to internal auditors as well as to the certified public accountants. However, primary characteristics six through ten are open to debate and will be examined separately for applicability to internal auditors and the question of their professional standing.A discussion of each of these characteristics follows. Is the service performed by internal auditors altruistic? This may be questioned for most professions in any but an idealized definition of the functions that are performed. However, the focus of this characteristic seems to be that services performed are services that cannot be done by the client him/herself and that service performance is not primarily for personal enrichment. Compensation is provided to professionals to enable them to continue to perform the service. If public auditors are eld to enhance the proper flow of accounting information in a capital market as a necessary service (Brown and Bradshaw, 1988), then by extension internal auditors may be held to enhance the accurate flow of information from inside the corporation to the external capital market. By extension this may be construed as serving the public interest. However, because they are directly employed by the corporation they may be said to provide the service as a by product with personal gain, through the receipt charging an audit fee.It is not applicable to internal auditors who receive salary. In addition to these thirteen primary characteristics Kultgen (1988) also notes these seven ancillary characteristics: 1) loyalty to colleagues, 2) regular professional development, 3) prestige based on guaranteed service, 4) use of individual judgment, 5) work is not manual, 6) profits are not capital dependent and 7) status is widely recognized. These seven ancillary characteristics reflect more on the professional practitioner as an i ndividual and less on function within society.Examining both sets of characteristics from a societal perspective, it is readily seen how the public accounting profession meets the criteria within this model and can therefore be held to maintain order and contribute to the stability of the society. Further, in granting the Certified Public Accountants, as professionals, exclusive license to practice society acknowledges their important role and grants a monopoly position. Professions contract with society and acknowledge their role and responsibility by establishing codes of conduct.The development of a formalized code has been seen as a necessary indicator of professionalism (Newton, 1982, and Loeb, 1984). Thus, society acknowledges the professions’ contribution to the public good and the professions acknowledge their responsibility to society. Professional accountants, as represented by the American Institute of Certified Public Accountants (AICPA), have held themselves to b e a profession and have accepted the obligations coincident with that designation.Certified public accountants (CPAs) conform to both the major thirteen characteristics and the seven ancillary characteristics and are commonly held to be professionals. However, Zeff (1987, p. 67) argues that their professionalism is, â€Å"diluted by rule dominated practices. † For the purposes of this paper the assumption will be made that public accounting, as practiced by CPA’s, is indeed a profession. Can this professional designation be extended to include internal auditors, as a branch of accounting, under the professional rubric?The research question specifically addressed in this paper is whether or not internal auditing, as a special case of accounting, can also be held to Professionalism, Ethical Codes and the Internal Auditor of salaries, as the primary goal. Thus, only partially supporting the claim to professional designation. Is responsibility assumed for the affairs of ot hers? This normally connotes an area of expertise held by the professional, essential to the recipient, about which advice is given.The recipient is not able to evaluate the information for him/herself. This is clearly the case with regard to the classic professions of law, medicine, and architecture (Kultgen, 1988). The public auditor is specifically employed to exercise professional judgement and offer an opinion as an expert. Therefore this can be considered applicable to the public auditor. However, the case cannot be extended to the internal auditor in this instance, as the client, i. e. the corporation, has its own accountants employed to generate the required accounting information and the internal auditor primarily serves an internal control function, even though accounting expertise may be needed and additional accounting advice may be sought. This control function serves the corporation directly and only indirectly serves society Is the professional service indispensable t o the public good? Public audits have been mandated by legally authorized bodies, thus recognizing that they are considered essential to the public good by allocating resources to them.With the public demand for the control of fraud evidenced by the Foreign Corrupt Practices Act of 1977 internal auditors became more active as a means of internal control, and fraud detection that was part of the proposed solution to protect the public interest (Lambert and Hubbard, 1989). Internal auditors, in their professional capacity, may be asked to design internal control systems and to assist in the construction of corporate codes of ethics (Peacock and Palfrey, 1991), thus, serving as an integral part of the overall control system and by extension may be considered indispensable to the public good.Is internal auditors’ licensing sanctioned by the community? Referring to the previous argument some level of public sanction is implied. However, licensure implies authority to license, 119 which must be granted by an authoritative body. In the case of Certified Public Accountants (CPA), state boards of accountancy are empowered by the respective legislatures to license public accountants practicing in the state. Internal auditors are not licensed by a legislative authority. Rather, they are certified by the Institute of Internal Auditors (IIA) upon successful completion of an experience requirement and a qualifying exam.No authoritative body claims jurisdiction over their activities. Within the corporation, however, internal auditors have responsibilities defined by the corporation and authority granted by means of a charter. This internal authority granting charter should be signed by the executive management and by the audit committee representing the shareholders (Ratliff et al. , 1988). In the context of an internal, company specific activity, this can be construed as granting professional right to practice by appropriate authority.This is not however, an authorit y granted by society nor does it extend beyond the charter granting corporation. This is, at best, a limited type of licensure as no monopoly is granted and certification is not required. Is the internal auditor an independent practitioner serving individual clients? The issue of the charter for internal audit departments is particularly relevant to this discussion. Internal auditors operate within the corporation by right of a charter establishing their rights and responsibilities and granting them authority to function ( Johnson, 1986).The charter establishes the internal audit department as an independent function which enables the internal auditor to operate as an individual professional serving a client. Although the client in this case is the corporation, the required independence of attitude and function can be seen to qualify the internal auditor as an independent practitioner. Examination of the applicability of the six ancillary characteristics to internal auditors contrib utes to the resolution of the question of professionalism. The six ancillary characteristics are specifically included in the code of ethics developed by the Institute of Internal Auditors.Thus, a preponderance of the characteristics, or 120 Mary Ann Reynolds punishments are structured to reward ethical behavior. Thus, the outcomes of professional behavior, whether moral or prudent, will enhance the public good. However, the Institute of Internal Auditors has chosen to emphasize high moral character. Article VIII of the IIA Code of Ethics specifically states that internal auditors should be ever mindful of their obligation to maintain a high standard of morality. It is useful to examine ethical codes and seek identification of common themes or components.A comparison by Kultgen (1988) of the American Association of University Professors; American Bar Association; American Institute of Certified Public Accountants; American Medical Association; American Psychological Association; Eng ineers Council for Professional Development; Institute of Electrical and Electronics Engineers; and Sigma Delta Chi (Society of Professional Journalists) found a number of common elements. The common elements noted include; loyalty to the client, employer, or institution; avoidance of conflict of interest or bribery. Competence, objectivity and honesty about qualifications were also universal.Additional themes such as respect for the territorial rights of colleagues and professional self-monitoring were also widely evidenced. The lack of regulatory oversight allowing self-monitoring, or a profession’s control over its membership and practice, is granted by society (Armstrong and Vincent, 1988). This ability to continue to be self regulated is one which the accounting profession in particular has vigorously defended. Another type of examination is provided by Harris and Reynolds (1992) with a specific comparison of the codes from various branches of the accounting profession.T his detailed comparison of the codes also focuses on dilemmas inherent within the various codes as well as, among various levels of society. An examination of the code of the internal auditors in comparison to the code of the AICPA reveals useful insights. Elements listed in the eight articles of the internal audit code include: honesty, objectivity, diligence, morality, dignity, organizational loyalty, independent mental attitude, competence, conformity to standards, confidentiality, full disclosure, continuing education, nonacceptance of criteria, cited are applicable to internal auditors in their own right.It is therefore, logical to extend the classification of accountants as professionals to internal auditors as professionals. To further legitimate this claim the Institute of Internal Auditors was formed in New York City in 1941, standards were established and a Code of Ethics adopted thus implicitly reflecting their acceptance of their responsibility to society. Examination of the code of ethics adopted may also shed light on their claim to professional status. The following section examines their code and compares it in part to the code adopted by public accounting professionals through the AICPA.Ethical codes: A comparison A profession’s mission and responsibility can be enunciated through the code of ethics to which it subscribes. Like other professions, internal auditors have developed and formally adopted a professional code. In the development of an ethical code there are two basic ethical viewpoints: 1) moral, 2) prudent, which may be adopted. Kultgen (1988) in his work on professions, distinguishes between these two approaches as follows: â€Å"Moral persons recognize the intrinsic value of each member of the moral community; merely prudent persons recognize only their own value and treat others as instrumentality’s. . . . Professional practices can be, â€Å"examined from the moral point of view, asking how they contribute to, or detract from the aggregate happiness and fair distribution of goods in the moral community (1988, p. 32). † Accountants are often viewed as utilitarian in approach and may thus be expected to choose the prudent approach. Examination of the AICPA code reveals that although the principles section in the introduction addresses moral components, the enforceable rules section of the code is predominantly a guide to practice. This is in contrast to the internal auditor’s code which is a guide to individual moral behavior.In a well organized society the rewards and Professionalism, Ethical Codes and the Internal Auditor gifts, and no commission of acts discreditable. This list encompasses both character attributes: honesty, dignity, morality, loyalty, nonacceptance of gifts and no commission of acts discreditable; and professional performance of duty attributes: objectivity, independent mental attitude, competence, conformity to standards, and full disclosure. Thus, the code gives clear indication of the personal qualifications perceived to be essential to perform the requisite public service in an ethical manner.With the emphasis placed on loyalty, dignity and morality the assumption can be made that this institute adopts a moral, rather than a prudent, view of ethical behavior. The emphasis in the internal auditor ethical code reflects an individual level of ethical behavior and decision making. The factor of voluntary compliance further indicates an individual level of ethics. Note that internal auditor’s membership is voluntary and members personally choose to subscribe to the higher duty. There is no societal enforcement if this duty is not met, the only enforcement is forfeiture of membership and certification (Loeb, 1984).The contrast with the AICPA code of conduct shows the AICPA code to have a more institutional focus. Rather than the specification of individual moral characteristics, forms of practice are discussed. The ethical code can be seen as directed to the firm of accountants rather than to the individual per se. The new AICPA code, as adopted in 1988, states positive principles about appropriate professional conduct and is goal driven (Meigs et al. , 1989). In contrast to the Institute of Internal Auditors code, the AICPA code may be viewed as adopting a prudent, or instrumental, ethical view.The AICPA code preamble and article II both express the professions’ responsibilities to the public interest. Here again, membership is voluntary and members commit themselves to honor the public trust and maintain professional excellence. Elements of the code in support of this include: objectivity, independence, scope and nature of services, compliance with standards, confidentiality, contingent fees, advertising and other solicitation, incompatible occupations and form of practice and name. Mention is also made of integrity. Integrity, however, is seen in the 121 context of professional judgment.The professi onal, by this standard of integrity, must be independent, not knowingly misrepresent the facts; and not subject his/her judgment to the judgment of others (AICPA, 1988). Again, the emphasis is on the professional performance of duties in the public arena and serving the public good. Further, Rule 501 enjoins members not to commit acts discreditable to the profession. Enforcement of the AICPA code takes several forms. Members can be censured by one of the designated review boards and membership in the AICPA revoked, the ability to practice before the SEC revoked, or the state license revoked.Licensure is granted by the state boards and revocation of the license goes through a state board procedure also. This constitutes a legal enforcement and the accountant would no longer be licensed to practice. Some of these contrasts between the AICPA and the IIA codes arise from structural differences. Namely, public auditors’ codes include structure of practice considerations such as ad vertising and contingent fees, and permissible firm names; that are not relevant to the internal auditor.Beyond structure, the basic difference evidenced is the AICPA emphasis on a practical, prudent, institutional approach, whereas the IIA emphasizes a moral and individual approach. This difference may in part reflect the varying degree of societal regulation within which the two groups operate. The societal regulation in turn may reflect the level of societal recognition and as internal auditing evolves and gains public recognition, regulation and possible licensing may follow. Examination of additional accounting professional codes provides further points of comparison.The Institute of Internal Auditors (IIA) code is the only code to call explicitly for the maintenance of personal dignity. Some commonalties emerge however, as both the Government Financial Officers Association (GFOA) and the IIA included: exercise of due care, or diligence, and loyalty to employer (Harris and Reyn olds, 1992). Both the governmental financial accountants and the internal auditors function in an environment where they are working as professionals, but within an entity 122 Mary Ann Reynolds on the externally issued financial statements (Lambert and Hubbard, 1989).That the internal audit profession is seen as a significant player in the societal move to deter fraud serves to legitimate their claim to professionalism. At the same time this may exacerbate conflicting loyalty problems. Clearly, the choice will fall on the internal auditor as an individual and it may be to this end that strong individual character has been emphasized in the IIA code. This conclusion follows from Kultgen’s statement that, â€Å"a valid professional ethic, therefore, is critical for the moral development of the individual practitioner (1988, p. 12). Resolution of ethical conflicts requires that the internal auditor recognize sources of harm or conflict and have some guidance on appropriate resp onse. Stanford (1991) recommends four sources of guidance. These are: 1. the IIA Code of Ethics; 2. the IIA’s Standards for the Professional Practice of Internal Auditing; 3. the IIA’s position paper on whistle blowing; 4. consultation with peers. Ratliff (Ratliff et al. , 1988) also suggests that guidance will be found in both the Standards and the Code of Ethics and Wallace (1986) emphasizes that the standards and code go hand in hand to provide guidance.A recent study by Seigel, O’Shaughnessy and Rigsby (1995) confirms that practicing internal auditors report using the code of ethics to guide their judgment on ethical issues in the performance of their professional responsibilities. Seigel et al. further conclude that the majority of internal auditors consider the primary purpose of the ethical code is to provide guidance. Internal auditors are indeed being given a special task. In the organizational structure of the corporation if the internal auditors repor t to the audit committee, as recommended, management may perceive them as adversarial.If fraud or inefficiencies are discovered both professional ethics and personal moral judgment will be needed to resolve conflict. Conflict also arises within the code itself. There is a basic conflict juxtaposing disclosure and confidentiality and rather than independently in society. Thus the adjuration to loyalty to the employer is appropriate. Professional conflict resolution: Guidelines The codes of ethics are adopted to provide guidance to the practicing professional. Kultgen (1988, p. 13) notes, â€Å". . . professionals, precisely as professionals, are confronted with serious conflicts of duty, and conflicts between duty and self-interest. One purpose for codes of ethics is to provide guidance for the resolution of conflict. The internal auditor faces possible conflict in the practice of his/her profession within an organization. Although independence, in theory, is established by the corp orate charter and is required by the code, it may be difficult to achieve in practice. Internal auditors faced with choices that may not appear beneficial to upper management or the organization may find it difficult to maintain an objective disinterestedness. Loyalty, an explicit component of the ethical code, may also present conflicts.The internal auditor may face a conflict between loyalty to the profession and professional standards as they are articulated in the standards and the code of ethics, and his/her employer. The interest of the firm in presenting information may not always be consonant with the interest of society to receive full disclosure of information as management seeks to protect strategic and proprietary information. Although internal auditors may be part of the management team they may also serve a control function on managerial activities, another source of potential conflict.Thus, even within the firm they may have conflicting loyalties (Lambert and Hubbard, 1989). Their obligation to the organization constrains them to safeguard the assets of corporation, minimize waste and inefficiency and watch for deliberate wrongdoing and conflicts of interest (Verschoor, 1987). As a result of the Report of the National Commission of Fraudulent Financial reporting (Treadway Commission, 1987) there is an increasing responsibility for the internal auditor to be active in identifying fraud leading to material misstatementProfessionalism, Ethical Codes and the Internal Auditor also loyalty and objectivity (see Harris and Reynolds, 1992, for a full discussion). Dilemmas arising from these juxtapositions are inherent in the statement of the code consequently the individual practitioner must ultimately turn to his/her own moral response for guidance and resolution. A further role suggested for the internal auditor is monitoring corporate codes of conduct. While this may well be an appropriate extension of internal auditors role it is in the nature of a c onsulting service not a professional accounting service.Indeed, as noted in the introduction, business ethics consultants are developing to advise organizations on ethical codes, problems and approaches to resolution (Dean, 1997). Internal auditors are well positioned to participate in this discussion, though it does not help to resolve the question of professionalism examined in this paper. 123 individual professional within a firm. The IIA code focuses on the morality and dignity of the individual and pushes code adherents toward the achievement of a professional ideal.Thus by noting the internal auditor’s development and use of a code of ethics, reviewing their relationship to the accounting profession and examining their function in society, their claim to professional designation can be supported. The preponderance of the evidence supports their status as professionals. References Aberle, D. F. , A. K. Cohen, A. K. Davis, M. J. Levy Jr. and F. X. Sutton: 1960, ‘The Functional Prerequisites of a Society’, Ethics 60 (University of Chicago Press). Armstrong, M. B. and J. I. Vincent: 1988, ‘Public Accounting: A Profession at a Crossroads’, Accounting Horizons (March), 94–98.Brown, G. R. and W. A. Bradshaw: 1988, ‘The External Auditor’s Pivotal Role’, CA Journal ( Jan/Feb), 46–52. Baker, J. D. and R. K. Hanson: 1997, ‘The â€Å"Holding Out†, Issue’, Internal Auditor (Feb), 62–67. Cohen, D. : 1992, ‘Resisting the Right Stuff: Barriers to Business Ethics Consultation’, Proceedings of the Academy of Management Annual Meeting, Las Vegas, pp. 155–159. Dean, P. J. : 1997. ‘Examining the Profession and the Practice of Business Ethics’, Journal of Business Ethics (Nov), 1637–1649. Dingwall, R. : 1983. The Sociology of the Professions, Dingwall and Lewis (eds. (Oxford Socio-Legal Studies, Oxford). Hammer, M. : 1998. ‘Just Do Itâ₠¬â„¢, Interview with M. Hammer in Internal Auditor ( June), 38–41. Harris, J. E. and M. A. Reynolds: 1992, ‘Formal Codes: The Delineation of Ethical Dilemmas’, Advances in Public Interest Accounting, 1–17. Fogarty, T. J. : 1995, ‘Accountant Ethics: A Brief Examination of Neglected Sociological Dimensions’, Journal of Business Ethics 14, 103–115. Friedberg, A. and N. Mizrahi: 1998. ‘Making History’, Internal Auditor (April), 71–75. Freidson, E. : 1971, The Professions and Their Prospects, Freidson (ed. ) (Sage Publications, Beverly Hills, CA).Jackson, J. A. : 1970, Professions and Professionalization (Cambridge University Press). Conclusion Accounting is acknowledged as a profession serving society’s needs. Examining both primary and ancillary professional characteristics shows the appropriateness of including internal auditors within this professional designation. Further, their code of ethics is similar to ot her professional codes and provides guidance to them in their professional practice. One purpose of profession’s codes of ethics is to legitimate the profession and publicize standards of conduct (Sawyer, 1991).Another is to provide guidance for ethical conflict resolution. The IIA Code of Ethics serves both of these purposes for its professional constituency. The code implicitly recognizes the responsibility extended to the profession by society. 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Sill (ed. ), International Encyclopedia of the Social Sciences, XII (Macmillan and The Free Press, New York). Peacock, E. and S. H. Pelfrey: 1991, ‘Internal Auditors and the Code of Conduct’, Internal Auditor (Feb), 45–49. Ratliff, R. L. , W. A. Wallace, J. K. Loebbecke and W. G. McFarland: 1988, Internal Auditing Principles Wes tern Washington University, Department of Accounting, College of Business and Economics, WA 98225-9071, Bellingham, U. S. A. E-mail: MaryAnn. [email  protected] edu.