Ethics in accounting

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EthicsAs professionals, accountants have an obligation to themselves, their colleagues, their clients and their organisation to adhere to high standards of ethical conduct. In today's society ethics is growing rapidly in importance and gaining higher recognition of one of

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the important accounting issues. This may be largely due to the highly publicized Enron, HIH and OneTel collapses. These cases clearly highlight the need for ethical behaviour and is shown in the knowledge of ethics that the undergraduates are being forced to learn. The more publicised ethics is, the greater awareness of the problem, and the higher the chance is of getting rid of unethical behaviour.Question 1It is becoming increasingly evident that all members, registered graduates and affiliates need to be mindful of the everyday ethical issues that may arise when performing client services. The following are the ethical issues that appear in the case study.NINA#Receiving gifts. The main ethical issue is whether Nina should in fact take the bribe or not.#Due to John Sneaky's proposal to manipulate the financial statements, it has placed considerable pressure on Nina to misrepresent the financial statements by ignoring the fraudulent material.#There are external conflicts of interest with her employer, her client and he community obligations. Due to Nina's expensive lifestyle she has personal financial restraints that could play an influential role in her decision.#Using inside information and her position for personal gain. Nina is thought to be a competent employee such that she could use her responsibility for personal gains.#Nina has to consider whether she has an adequate degree of competence and training to exercise an informed judgment and provide professional due care. Nine has not yet acquired her CPA or any other degree of equivalent qualification, obtained little or no training and levels of supervision are minimal. This emphasises the need for her to seek proper professional guidance.#Having to obey unethical instructions from a higher superior. Nina has been placed by Tom to carry out a due diligence assessment, knowing that she has not got the proper training and expertise. Is Nina capable of presenting a professional judgment in this area and how will she tackle the problem of the unethical behaviour?JOHN SNEAKY#Proposing a payment to offset illegal activity. A most serious ethical issue.#Abuse of position to achieve personal gain. He holds a level of responsibility, which allows him the ability to have access to manipulate the financial reports.#Dishonest behaviour. John is lying to all of the stakeholders involved.#The manipulation of financial information and therefore deceiving users about the honesty of the reported data.#Separation of duties. The data shows a lack of controls protecting the reliability of the payroll system. This has made it easier for John to engage in the manipulation of data.#Conflict of interest. John Sneaky has an opportunity to benefit financially from his fraudulent behaviour, which is compromising the interests of all stakeholders involved.TOM MCDONALD#Fee problems. Overcharging the client is unethical and it seems he may have been doing this on more than one occasions.#Failure to maintain technical competence in the discharge of professional duties. He should not have placed Nina Wong on a due diligence role when he knew that she was inadequately trained for such a position.#Failure to provide adequate professional services. The firms responsibility is to perform at a professional level. Tom should be encouraging his workers to achieve levels of quality and there should be measures in place to make sure clients are not overcharged. There is a need for separation of duties. This may help to reduce the amount of unethical behaviour in the firm.#He fails to balance appropriately the level of responsibility and cost control while maintaining a fair working environment. It seems Tom may have reduced levels of training, support and supervision for his workers.Question .It is outlined in the case study that Nina has currently graduated from university with a degree in Accounting and is currently enrolled in her CPA program. This qualifies her as a registered graduate or affiliate such that she is bound by the standards of practice and professional conduct. This is outlined in Section A. Compliance; where it states that it is mandatory for her to comply with the Code of Professional Conduct. Any non-compliance, which will be apparent if she accepts the $10,000 bribe, can lead to disciplinary proceedings as provided in Article 7 of the Society's articles of Association and By-law 40 of the institute. Also in Section A.6 Resolution of Ethical Conflicts; Nina is required to terminate any conflict of interests that may occur. There is no evidence of Nina trying to resolve her personal conflicts with achieving financial gain on her attempts to avoid pressures from both her superior, Tom McDonald or her client, John Sneaky. Nina has also not pursued any further advice on the situation which is recommended under both Section A.6 and Section A.5 Assistance to members; which outlines a procedure to seek guidance when in doubt of what action to take from their divisional or state director. When considering the fundamental principles in Section B of the Code, Nina will be breaching the following policies;B.1 The Public Interest This section requires Nina to consider the best interests of her clients as long as it does not compromise her responsibility to the community and any legal requirement. If Nina participates in fraudulent behaviour she will be violating the levels of trust that she holds with the public in creating reliable documents. Not only is she jeopardizing her credibility and the professions respectability but she will be partaking in an illegal activity just to fill her client's requests. Thus it is clear that Nina will be breaching her duty to consider public interests.B. Integrity This subsection states that all members must be straightforward, honest and sincere in their approach to professional work. However, if Nina accepts John Sneaky's bribe, her behaviour will be nothing but dishonest. The fact that Nina's justification for carrying out the bribe consists of gaining financial wealth and to avoid conflict of interests with her co-workers, makes her intentions nothing but sincere.B Objectivity As mentioned before, Nina had external pressures placed upon her from her need for financial stability, her need to comply with her superior's wish for job allocation? Also to reduce conflict with her client which may escalate if she chooses to take the ethical alternative. These influences are blurring and need to take on an objective view of the situation, thus she would be breaching her objective requirement on accepting the bribe.B4 Professional Independence (Section F1) the accounting professional relies heavily on the perception of independence to sustain its credibility. Thus if Nina accepts the $10,000 bribe she will be breaching the requirement to present information that is free of any interest which is incompatible with objectivity. As mentioned under Section B, Nina would be compromising her objectivity on her client's reports to for her own circumstances.B6 Technical & Professional Standards (Section E) Nina's fraudulent behaviour conflicts with the technical and professional standards that are outlined in Section E of the Code. Her actions would lead to a breach in Statement APS1 of Conformity, By-Laws 40-4 that cover the discipline feature and By-Laws 601-604 on Professional Conduct. Nina's conduct would also infringe PP that encompasses the preparation of legal documents and would be ignoring the need to report John Sneaky's deceitful behaviour under regulation N6.B7 Competence and Due Care- Someone in Nina's position has a duty of care to provide and maintain professional knowledge and ability to ensure a competent level of performance is achieved. The duty of care is not only owed to Nina's clients and employer but also society itself. In Nina's case, she has been required to take on a due diligence assessment even though she lacks the level of competence required by this section. Hence she would be breaching this fundamental principle of the code. The importance of this section is also emphasised in section C4, which states the minimum level of competence, is what is specified in the Society's By-Laws and Professional Schedule/ Institute Regulations.B8 Ethical Behaviour- Under this section it states that all members must act in a manner that is consistent with the good reputation of the accounting profession. Nina would be acting completely unethically if she partakes in the deceitful behaviour requested of her.Question .Moral reasoning changes over time as their moral development matures. Kohlberg outlines this in his model of the stages of Cognitive and Moral Development. At each stage of the model a particular type of reasoning dominates. Individuals advance through the stages of moral reasoning at different rates of speed. The stages occur in an invariant sequence and are universal to all. If Nina chose not to accept the bribe she would be doing so under each stage for the following reasons.Level A- Pre Conventional LevelThis level gives rise to moral reasoning, which is extremely self-centered where the force behind decisions made is personal gain.Stage 1 Punishment and ObedienceThe right or wrong is determined by physical consequences of one's choice.Nina would choose not to accept the bribe so that she would avoid punishment that would occur if she were caught out. Such punishment could include loss of job and fines.Stage Individual Instrumental Purpose and ExchangeThe right action is to serve one's or others own needs and making fair deals in terms of concrete exchanges.Nina would choose not to accept the bribe so that she can seek equality with others.Level B- Conventional LevelThis level incorporates the notion of living within a society and adhering to social order.Stage Mutual Interpersonal Expectations, Relationships and Conformity.Behaviour is directed at pleasing or helping others and is approved of by them. It is the desire to please others, being concerned about other people's feelings, keeping loyalty and trust and being motivated to follow rules and expectations. Thus Nina would choose not to accept the bribe so that she can project an image of good behaviour to her colleagues.Stage 4 Social System and Conscience MaintenanceThis stage is directed towards authority. Doing ones duty to society and upholding the social order. Nina would choose not to accept the bribe so that she is abiding to authority set down before her and maintain a behaviour that meets the fixed rules of social order.Level C- Postconventional and Principled LevelThis level defines moral values and principles of behaviour. It moves to a more spiritual awareness of social independence and interdependence.Stage 5 Prior Rights and Social Contract or UtilityThere is a compliance with standards that have been socially determined. There is an emphasis on legally defined behaviour. Nina would choose not to accept the bribe so as to stay within legal reason and not to break contractual obligations. Thus she would avoid any law suits being brought against her.Stage 6 Universal Ethical Principals. This assumes compliance to universal ethical principles that all humanity should follow. Nina would not accept the bribe at this stage due to her own conscience and the effect that it would have on her mind in the future. Ie guilt. She would also not accept the bribe so that justice would not be violated.

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Positive Thinking Makes Good Memories

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Positive Thinking Makes Good MemoriesOne of the consequences of negative thinking, of failing to see the bright side, is the creation of unpleasant memories. I went on a vacation to an intriguing place, but I was disappointed by a few things, like spartan hotel rooms and bad meals. Now when I look back and remember my trip, the first memories that pop up into my mind are those of my irritation. The vacation was a once-in-a-lifetime experience, and I tainted it with my pessimism. But, on the bright side, I did learn something! Solutions A Pleasant SurpriseMy view of life has been centered around the sense that problems demand quick solutions, and that happiness is merely a matter of finding solutions to every problem, and that one of these days I can find all the solutions, and then there will be no more problems, and then I will be happy finally. I am beginning to realize that if I expect to find all the solutions to all my problems, I will never be happy. What does it take to be happy, most of the time? Help with essay on Positive Thinking Makes Good Memories

I went to a movie expecting it to stink, but I actually enjoyed it. I remembered going to see a movie that I expected to be fantastic, and it stunk. Maybe life is something like a movie in this same way. When I expect to find a solution to every problem, I end up feeling very disappointed, because of course problems continually arise and solutions are not always possible. But, if I know and accept that kind of thing, happiness is easier to find. And solutions are like entertaining movies, a pleasant surprise. Maintaining an attitude of playfulness may at first seem inappropriate for problem solving, but intuitive problem solving is basically a creative process, and is more easily activated when critical judgement is suspended. -- Frances E. Vaughan

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Romeo and Juliet

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Throughout the play Romeo and Juliet, Shakespeare uses pride to develop his characters and give us a better feel as to how these characters act. What is pride though? Pride is self- respect or being pleased with ones self for an accomplishment. But, it can also be extreme

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arrogance. One such character who exhibits this negative pride is Mercutio, one of Romeos dearest friends. Mercutio is a cruel spiteful person who picks on other people. He is especially cruel to Juliets nurse, Good Peter, to hide her face; for her fans the fairer face. ( act , scene 4) Mercutio in saying this is not only maliciously insulting a poor old woman, but he is showing arrogant pride in his general appearance. Another character that shows this type of arrogance is Paris. Paris, who is convinced he is some sort of suave debonair ladies man, believes that he not only can, but will woo Juliet, a young woman that he has talked to merely twice. Paris, at one point, even tries to convince Juliet that she does love him, Do not deny to him that you love Me. (act 5, scene 1) Friar Laurence, although he means well, also exhibits this form of pride combined with haughty arrogance. He wants to end the feud between the Capulets and the Montagues. He tries to do this by marrying Romeo and Juliet. He also thinks that he is some sort of hero, and that he is the only one who can end the feud. He also often talks to others in a very demeaning tone. Here he beckons to Romeo, Romeo, come forth, thou fearful man. Affliction is enamored of thy parts. (act scene ) Friar Laurence speaks very little like a Friar, and very much like a rich person or royalty. Shakespeare often uses pride to develop characters, but is this enough to fully understand the nature of the character? Mercutio is the most spiteful person in the play. He uses these insults to boost his own ego, and brag to others. This bragging shows that Mercutio has arrogant pride in himself. Mercutio sometimes comes right out and brags about himself. He even sometimes will brag aboutuntrue things about himself. Here he says such a line, Nay, I am the very pink of courtesy. (act , scene 4) This is very untrue since he is very disrespectful, and in the very same scene, he says and does many disrespectful things to Juliets nurse. Here he even goes so far to say and do some very dirty things to the poor woman No hare, unless a hare in a lenten pie, that is... stale and hoar... Farewell ancient woman. (scene , act 4) This shows how insensitive Mercutio is and how in insulting an older woman, he is bragging about his youth. This does show pride but, it also show that Mercutio might have not very much confidence. Paris is the most stereotypical character in the whole play. He is one part shallow, materialistic, ambitious, and one part suave debonair ladies man (at least in his mind.) He courtsJuliet entirely through Juliets dad. He in total only talks to her about twice, and the fact that hethinks that he can woo Juliet into love and marriage shows that he has lots of pride in himself andconfidence in what he does. Here he tells Juliet that she will love him that...must be, love, onThursday next. (act 4, scene 1) This shows that Paris has no idea that someone could actuallydislike him. This thought that everyone likes him shows how much pride in himself andconfidence Paris has. It also shows that Paris is kind of flighty. Paris is not completely clear onthe law. He sees Romeo and even though he has no authority, he goes up to this misunderstoodcriminal and attempts to put him under citizens arrest I do defy thy conjurations and apprehendthee for a Felon. (act 5 , scene ) Paris must be very brave to do something like this. Romeoobviously is tougher and stronger because right after he tries to put him under citizens arrest,Romeo kills him. Even though he dies from this encounter, Paris still has pride because if he didnot believe in himself he would not have tried to stop Romeo. Often great pride leads to apainful downfall. Friar Laurence, unlike Mercutio and Paris, is a good character. He does things for less self benefit than the other characters. He has something to gain from the end of the feud, but it is only because he wants to be known as the man who ended this conflict. He is, however, arrogant in the sense that he thinks that he is the only one who can bring peace to his community. Here, he tells Romeo his plans to return him from exile and make everything better, Blaze your marriage,reconcile your friends, beg pardon from the prince, and call thee back with twenty hundredthousand times more joy than thou wentst forth in lamentation. (act , scene 4) Friar Laurenceseems to have so much pride in himself, that he believes he can fix the entire community. In Shakespeares Romeo and Juliet, Shakespeare often uses the tool of personality traits like pride in developing his characters. He often does this by exaggerating the persons actions in such a way that the persons happiness, sadness, or in this case great pride is present. Mercutio showed pride in the form of bragging about himself. He also often insulted others as a way to brag subtly to the people around him. This shows not only pride but also a lack thereof. Paris shows pride when he believes that he is some sort of Casanova. He actually has the nerve to tell Juliet that she loves him. This gives us the insight that he does not have to deal with rejection often. Friar Laurence is also full of pride. He often speaks like someone who is much higherup on the social ladder. Also it seems that he believes that he is the best or only man for the jobof ending the communitys conflict. This pride that he shows reveals that he just wants to stopthe fighting between the Capulets and Montagues. In conclusion, knowing whether or not acharacter has great pride in himself, his actions, appearance, or how well he performs his job canhelp to develop qualities about a character.

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Please describe the time in your life in which you learned something of the greatest value to you. Tell us how that experience, the process as well as the people involved, has influenced your continued learning, your goals, and your ability to reach those

If you order your custom term paper from our custom writing service you will receive a perfectly written assignment on Please describe the time in your life in which you learned something of the greatest value to you. Tell us how that experience, the process as well as the people involved, has influenced your continued learning, your goals, and your ability to reach those. What we need from you is to provide us with your detailed paper instructions for our experienced writers to follow all of your specific writing requirements. Specify your order details, state the exact number of pages required and our custom writing professionals will deliver the best quality Please describe the time in your life in which you learned something of the greatest value to you. Tell us how that experience, the process as well as the people involved, has influenced your continued learning, your goals, and your ability to reach those paper right on time.

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I closed my eyes and wondered how it had come to this. Just five months before, I had been a healthy, normal teenage girl with friends that I could trust and a life that I loved. Now I woke up every morning wishing I were anyone but myself. I looked back at my naked body through the mirror and did my normal nightly routine scrutinizing every one of my physical flaws. I saw my mother's wide hips and ugly, bony feet in me. I saw my father's corpulent arms and massive thighs intertwined in my genetics. I had worked so hard the past year to lose the fat I had been condemned for by kids since I first started school. Now I was thirteen years old and at my healthiest. However, it was at my physical healthiest that my mind set was at its unhealthiest. I was so used to dieting that I didn't know how to stop it for fear of gaining the weight back. So I didn't. I kept losing the weight. Now here I am, every night, looking at my skin and bones, wondering how much longer it will take to lose the rest of the fat on my protruding hip bones and spine.I couldn't understand why my mom cried over me, telling me to eat; why people I didn't even know flinched when they saw me; or why every counselor at school had me seeing them more often than ever before, asking if there were problems at home. I wanted everyone to mind their own business. This was about me. This is what I did for myself. Being thin was my award for my hard work. This was my Oscar, my Nobel Peace Prize, my Tony, and I wouldn't let anyone take that away from me. Sure it came with consequences-- all good things do. I was so cold all the time that I had to wear at least three layers of clothing (not that it helped; I didn't realize that the problem was internal). My skin was constantly dry from lack of nutrition and scabby from when I scratched it. Hand lotion didn't help; it only seeped into the scabs and made it hurt more. My hair was falling out rapidly, and I had such thin hair that you could almost see my skull. I couldn't concentrate on anything except food. If I thought about a different subject for more than thirty seconds, I always remembered to congratulate myself. It hurt to sit or lean against anything solid because my bone and the solid object would just pinch my skin. I couldn't rest my back on a chair because my shoulder bones were sticking out too far, but I only found these characteristics intriguing. It's what models had. I felt like a super model. The day I agreed to see a doctor for my problem was the day before Christmas. I didn't understand what any doctor could do for me. The Irish in me made me as stubborn as a bull, and the mere thought of being made to eat had me tense. I went to the doctor on New Year's Eve, not knowing what to expect. I pulled up to a building next to a lake with beautiful rose bushes surrounding the place. I was never colder than I was that day going into the office. The next few months afterwards are more of a blur than a memory. The little that I do remember consists of tears and fighting over foods that ranged from grapes to ice cream. What most people find pleasurable was also my worst fear and I had to experience it day in and day out. It wasn't until after I had been seeing a nutrionist for four months and a therapist for five months that I showed signs of becoming better. I started eating again, and although I still had to follow a food guide made just for myself, my life was starting to look better again.

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I will never be the same with food again. I will always fear that something will make me too fat and sometimes I will not eat. However, the strength in me always overcomes the mental illness of my anorexia. I don't let magazines tell me what I should look like; I don't let the pretty thin girl at school make me feel bad for what I look like. I may not look my healthiest, but I definitely feel my healthiest and that's really all the counts. That is my true Oscar.

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The Comprhrnsion of Serial Killers

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The Comprehension of Serial Killers In the twisted minds of men and women who murder again and again, sex, pain, and death are fashioned in to a terrible passion to kill. Otherwise normal individuals, serial killers turn to violence and death in search of power over others and to explore their own monstrous sexual identity. That is what their killing is really about, although it may take many different forms. Some of these serial killers view women and sometimes men, as mere dolls to be terrorized, murdered, violated, and the dispersed, piece by piece, for wild animals to find. Others, through a perverse psychological chemistry, form a murderous composite identity- but remain relatively harmless on their own. There are those rare predators who, hunting with the cunning savagery of a forest wolf, stalk through the human herd and attack the weakest members the impaired, the homeless, the young of both sexes. Such men lead more or less normal lives in parallel to their murderous one. They have parents, fiancs, spouses, lovers, children, homes, jobs; they enjoy a drink with the boys, they fret about bills, and they aspire to better things- many yearn to become police officers. When apprehend they often reveal a host of reasons for their deadly acts; a tyrannical or missing parent, a prostitute's scornful laugh, demons murmuring secretly in their minds. They may even exhibit a self-pitying variant of remorse.

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While their behavior has been insane, however, they are rarely locked away in mental institutions. To be judged legally insane one can not understand the wrongness or consequences of his crimes. These individuals commit not one, but a series of premeditated murders and then skillfully elude capture. They may indeed be compelled to kill, but they are not insane in the eyes of the law. When society does pick up such predators, their very cunning insures them a life behind bars or a place on death row. Most serial killers have an extensive history of severe sexual and/or physical abuse and neglect in their childhood that makes them question their masculinity later in life. With this question running through their mind as they are developing sexually and experimenting with it, leaves them a feeling of inadequacy of sexual orientation. Larry Eyler, a part time painter and store clerk, had a sadistic streak few have matched. Throughout his childhood, he was the battered son of a alcoholic father, he suffered abuse from two stepfathers and was sent by his mother to live with a succession of other families. He was the youngest of four children whose parents divorced when he was still young. Dropping out of high school his senior year, he worked odd jobs for a couple of years before earning his GED. Sporadic enrollment in college between 174 and 178 left him without a degree and he finally made his move to Chicago. Unknown to his friends and relatives, Larry was at war with his own sexuality. Struggling to cope with his homosexual tendencies that both fascinated and repelled him, he would learn to take sex where he could find it, forcefully, and then eliminate the evidence of his shame. This struggle, as with so many others, is emotionally draining and can eventually control one's life. Mental abuse comes mostly from within their own thoughts and desires. A classic example of an inadequate personality would be the case of the Son of Sam murders in New York City during the late 170's. David Berkowitz was eventually arrested for his series of murders of couples, six murders in all. Berkowitz murdered because of sexual frustration, but he was not a homosexual. He murdered because of his discontent with women. From July ,176 to August 10,177, New York City was held in a reign of terror because of an unknown assailant, calling himself the Son of Sam. He trolled the streets of New York, in search of his victims, with his infamous .44 caliber revolver. Eight related shootings, spanned out over the year, ended with the lives of six and seven others were injured and left with the horrible memories that they will never forget. As a man, Berkowitz was sexually immature; he would usually masturbate about three times per day. Occasional masturbation is healthy, but when an individual prefers it to sexual intercourse, as Berkowitz did, it is a sign of sexual immaturity. In 171, he joined the Army saying "I joined the Army to lose my virginity." In the serial killers childhood, they usually have a marked history of delinquent acts as cruelty to animals and or children, destruction of property, setting fires and theft. Rebellion and lying to their authority figures are also other common traits. As a child, Jeffery Dahmer, the killer of at least eighteen, seemed excessively interested In the makeup of mechanics and the anatomy of animals. Children, as many adults are curious about how things work. Jeff's parents never really questioned this because his father was one that believed in in the experimentation and discovery way of learning. Unfortunately, Jeff's interest progressed from merely dismembering "road kill" to actually trapping and mutilating the neighborhood pets. The theft of family pets eventually bored him . It was time to move on to bigger and better things, like humans. For whatever reason, in approximately fifty percent of the families of future serial killers, the biological fathers had left before the child was twelve years of age. Of course the argument here is that fifty percent come from stable homes, or at least, full households…but why? The lack of a father figure at this point of their lives leaves them to take the roles of a "father" to help support, sometimes financially, the mother and the other children. This also gives them the opportunity to express their feelings more openly and freely, with little or no parental interference. Having an opening to do such things leads them to believe that they can not get in any trouble for what they are doing. Setting fires, being cruel to other children and animals and other delinquent acts are freely acted upon. The story of Henry Lee Lucas tells a tale of a fatherless childhood and the lack of parental supervision. The lone parent abusing him every chance that she got, may have contributed to his rampage that left up to several hundred dead in twenty-six states. Born to a prostitute in 16, he was frequently starved and beaten. The only male or father figure that he knew was his stepfather, a drunken railroad worker who lost both legs in a accident. He died of pneumonia after passing out in the winter snow when Henry was thirteen. With the loss of a father, Henry was left to grow and learn from his mother, an obviously inadequate parent. Lucas' mother who made him wear dresses and grow his hair long, girl fashioned- once knocked unconscious when he disobeyed. According to Lucas she also made him watch her with her clients. When looking at this so called "Terrible Triad", we find the combination of potential warning signs in youths, consisting of bed wetting, sadistic abuse of animals and other children and setting fires. We notice that nearly all of the serial killers experience one or more of the "triad" symptoms and several experience all of these throughout their early life. Alton Coleman was born in November 155, the third of five children. His mother was a prostitute in Illinois and was raised by his maternal grandmother, who ignored him. The neighborhood children called him "Pissy" because he constantly wet his clothing. In his teens Coleman joined street gangs, engaged in petty crimes- including theft, assault, killings of neighborhood animals and arson, and was eventually arrested on assault and rape charges. In 174 he was convicted of the robbery, and kidnap and rape of an elderly woman. Plea-bargaining got him two to four years in prison, where he was also accused of molesting other inmates. In 184, he began a five state, three month long spree consisting of kidnapping, car theft, rape and murder. After ten deaths, six rapes and several robberies and beatings, he was arrested and eventually received six death sentences as well as 140 years for the kidnapping and child molestation charges. As we can see, there are many underlying causes of what may make a common person convert into a cold blooded killer. No one for sure can pin point any particular trait or set of traits that will let authorities know before hand to stop that person before he gets the chance to do his damage on society. Theodore Robert Bundy is the epitome of a serial killer, exhibiting several of the mentioned traits throughout his childhood, life and crimes. Ted, as he was called, was born on November 4,146, to an unwed mother (Louise Crowell) in Burlington, Vermont. Shortly after his birth the young mother traveled to Philadelphia and left little Ted with strangers while she and her parents debated as to putting him to adoption. After about two months, she decided to keep the baby boy and reclaimed him and returned home to Pennsylvania. To this day, no one really knows who his real father was. All that is known that he was a member of the armed forces. One half of is genetic makeup was and still remains unknown. Could this be the missing piece of what turned Bundy into a killer? It could very well be. On May1,151, in another traumatic experience, Ted acquired both a stepfather and a new name over the course of one day. Louise married John Culpepper Bundy. The boy was not yet five years old. Along with his good grades in school were letters asking him to control his violent temper from his teachers. Several of these letters were with pleas for his guardians to help him do so. The need to acquire things, to take things that he could not afford, became a Bundy trademark later in life. He brought nothing home but shoplifting items that were far beyond his families' means. He would explain them away as being gifts from the department store where he worked part time or that they were simply borrowed from friends. The lack of social interaction, including the lack of, was a note worthy point to his friends. " He was attractive, and well dressed, exceptionally mannered," recalls a female classmate. " I know that he must of dated, but I don't remember ever seeing him with a date." In fact Ted only had one date in all of his high school years. As he grew, Ted's underlying urges riddled his every thought. In 17, he graduated from the University of Washington with a degree in psychology. He was a bright student awaiting entrance into the University of Utah at the time the killings began. In January of 174, a University of Washington coed did not show up for breakfast one morning and her roommates assumed that she decided to sleep late. Deciding to check up on her midmorning, they got no response to knocks at her door. This is where it all began for Ted Bundy and we all know where it eventually wound up. Ted was executed in the electric chair in the state of Florida on January 4,18. Who are these people? How do we pick them out of a crowd? We can't do that. This is why society is having trouble coping with the idea that there are such people out there on the streets as we speak. Murder happens everyday, to a variety of people… but the authorities only know a small percentage of these serial killers. The serial killer becomes more cunning and arrogant with each generation. Some may never be caught and some may never even start killing, but society does have a real worry in their hands the day they all come out and play.

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The Metamorphosis

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The relationship between Gregor Samsa and his father in The Metamorphosis has a direct corellation between the relationship with the author of the story, Franz Kafka, and his father. Both men were afraid of their strict, orderly, and uptight fathers. Both Kafka and Samsa also seemed to seek acceptance by their fathers. If there is anything that is undeniable, it is that both Gregor and Franz were scared of their strict fathers. In his biography it is said Kafka spent a good part of his life alternately longing for his fathers approval and resenting his strictness. Similarly, for Gregor, in The Metamorphosis, ...he was afraid of making his father impatient. Both scenarios are pretty self-explanatory, so theres really no question about the feelings of Gregor or Franz toward their fathers. Virtually everyone wants to be accepted, whether its by their peers, friends, or even their parents, so its no surprise that Samsa and Kafka felt the way they did. Gregor did everything in his power to satisfy his father and to support his family. As it says in the above quote Franz also wanted to approved by his father. Franz probably wanted to become as successful as his father in order to be validated by him, while Gregor probably thought hwe would be approved by his father once he paid back all of his old obligations. It appears this way when it was said Gregor was still here and hadnt the slightest intention of letting the family down, and by letting the family down he meant by not paying off his fathers old debts to his boss. It is also possible that when Mr. Samsa threw apples at his dear son, wounding him badly, a similar scenario occured between Franz and Mr. Kafka.Buy cheap The Metamorphosis term paper

It is extremely clear that Franz Kafkas personal feelings and issues were reflected in the depressing plot of The Metamorphosis. It is also possible that the way Franz thought about literature was a parallel to the way he felt about pleasing his father and being scared by him.

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Reputation management

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Reputation ManagementHow does your firms reputation fare in the court of public opinion? Among your firms most valuable assets are its talented people, its client relationships -- and its reputation. Strangely, while firms spend considerable time actively nurturing their people and their client relationships, they are often passive about managing their reputations. No problem, you might think. Reputations take care of themselves, right? Wrong. The reputation of your firm requires active, not passive, nurturing and protection. And the pay-offs from possessing a superior reputation are considerable.

The economic power of a good reputation Recent years have seen the emergence of reputation as a significant economic factor on Wall Street. A Cambridge Group study points out that brands with superior perceived quality earn net margins nearly four times that of brands perceived to be inferior. More significantly, the same study concluded that companies in the top quarter of the American Consumer Satisfaction Index had share price appreciation twice that of the S&P 500. Analyses of some highly successful stocks suggest that as much as 60% of their equity price is determined not by the underlying hard assets of the organization, but by the less tangible, but very real value of their corporate reputation. Not surprisingly, new studies are demonstrating that the companies that most actively manage their reputations, as measured by the time, resources and attention they apply to the task, rate most highly in reputational quality. Relevance to non-public firms? All right, reputations matter. But what relevance is this to non-public firms that have no stock price to track their success in building a great reputation? For starters, in consolidating industries such as the legal and accounting professions, a great reputation is an asset whether you are pursuing an acquisition or being pursued. Equally important, organizations with great reputations can command higher prices, borrow at lower capital costs, enjoy strong endorsement from influence sources, attract and retain better employees, enjoy favorable media attention, recover from setbacks more quickly-the list of plusses goes on and on. Keys to a good reputation So how do you build a great reputation? Charles Fombrun, professor in the Stern business school at NYU and author of a seminal book on the subject, notes that there are consistent characteristics in organizations with great reputations. These organizations evidence the following attributes • they are leaders and innovators in their industry, not followers • they express a clear set of organizational values and direction • among their employees and clients, they inspire confidence, loyalty, even passionate advocacy • they are often led by a leader who is a fervent champion for the organization • they engage in constant dialogue with their constituencies, always knowing whats on their minds • they actively manage their reputations A 4-step process The skill of managing your firms reputation is a 4-step process 1) reputation assessment, ) reputation goal-setting, ) reputation gap analysis and 4) reputation management. The process starts with fully understanding the reputation you currently possess among your employees, clients, prospects, competitors, media, and other audiences who influence your business. Discovering your real reputation requires that you clear your mind of self-prejudices about your firm and really listen to what your constituents have to say. Often times, its is best to hire an independent researcher to help you with this task. Defining the reputation your desire Next, an organization must set its reputation goals by defining the reputation it desires and by fully understanding the reputation that will be needed if it is to achieve its business goals. For example, while a professional firm may desire to serve clients nationally, a reputation that is strictly local will likely prevent the realization of its business goal. In defining your desired reputation, it is best to describe the qualities and attributes that you would like others to associate with your firm. Do you wish to be viewed as visionary and innovative? As a leader in specific skill areas? As a great place for women and minorities to work? Whatever attributes make sense for your firm, identifying the gaps between todays reputation and tomorrows desired reputation will help clarify the misalignments and direct your attention to where your reputation needs building and reshaping. Reputation is everyones responsibility Finally, once it is clear what reputation you want to achieve and what you must do to achieve it, the hard work of reputation management begins in earnest. A word of caution here managing your reputation is not simply about writing a new brochure or putting out a press release. While your communications and marketing staff provide critically important assistance in managing your reputation, and a public relations firm can be an invaluable outside partner, the responsibility starts at the top of the firm and works its way throughout the organization. The task of shaping your firms reputation begins with the senior-most managers, all of whom must take an active role in projecting the reputation your desire. Reputations matter. Just ask Jack Welch of GE or Herb Kelleher of Southwest Airlines, two CEOs whose careful management of their firms reputations has added billions of dollars to their equity value. Or ask Douglas Ivester, former CEO of Coca Cola, whose corporate reputation (and his own career) took a bad bruising when it failed to manage and protect its reputation with panicked Belgian and French consumers. In the end, the reputation of your firm is only as good as your skill in managing it. __________________________________________________________________________________________Kevin OKeefe is managing director of the Baltimore office of Weber Shandwick Worldwide, which provides public relations and marketing services to regional, national and international companies and organizations

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