The Pros Cons of Ethics in Accounting Essay Example

The Pros Cons of Ethics in Accounting Essay Articles on: â€Å"A Study on â€Å"The pros and cons of Ethics in accounting practice in India† Author: 1Author: 2 Dr. Giridhar K. V. Mr. Krishna M. M. Assistant Professor,Faculty Member, Department of MBA,Department of Commerce Management, Sahyadri Arts Commerce College,Sahyadri Arts Commerce College, Kuvempu University,Kuvempu University Shimoga-577203. Shimoga-577203. e-mail: giridhar. [emailprotected] come-mail: krishna. [emailprotected] com Cell No. : 9980647833Cell No. 9611473965 Ph. No. : 08182-240022 Ph. No. 08128-401758 Office Address: Sahyadri Arts Commerce College (Constituent college of Kuvempu University), Shimoga-577203. Abstract: â€Å"A Study on â€Å"The pros and cons of Ethics in accounting practice in India† Introduction: All business dealings invariably involve finance and accounting. Everything that a business does has accounting ramifications. Most of the ethical issues in accounting are concerned with accounting statements. Internal financial reporting has to be honest, fair and reliable for an organization to perform effectively. Most business failures are associated with either marketing failure, like failure in selling products or mismanagement in operations. Any of these above failures will always have financial implications. When businesses are weakened due to bad debts or mismatched funding or under capitalization, companies are often tempted to falsify the accounts. It is here that the importance of ethics in accounting statements comes in. This paper discusses the importance of ethics in accounting. Statement of the Problem: We will write a custom essay sample on The Pros Cons of Ethics in Accounting specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Pros Cons of Ethics in Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Pros Cons of Ethics in Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The accounting and auditing profession is now facing increased ethical demands due to the corporate scandals. Therefore, we think it would be interesting to investigate the level of ethical reasoning of accountants and auditors. Objectives of the Study: The aim of the study is, from an Indian perspective, to examine the level of ethical reasoning among auditors and accountants when facing an ethical dilemma. Methodology: This paper gives a short presentation of the approach we have chosen for our study. This is followed by information about our data collection, sample, survey and interviews. Finally, the validity and reliability of the study are presented. Theoretical framework: This part gives a presentation of ethics in business, ethics in accounting and ethical reasoning in decision-making. The theory starts out from a broad perspective as a background to our problem for the reader to understand the issue before introducing the main problem; the ethical reasoning among accountants and auditors. Analysis: In this part we combine the theoretical framework with the results from the empirical findings. The results are analyzed and discussed. Conclusion: Accounting is undergoing rapid transition. The changing environment has not only extended the boundaries of accounting but also created a problem in defining the scope of the ethical aspects. However all attempts have been made in this paper to provide a solid foundation covering ethics and also the crucial aspects on which accountants can build upon and achieve success. References: 1. E John Larsen – 1992 – Modern Advanced Accounting, Mc Graw Hill 2. ICFAI Research Bureau – December 2003 – Business Ethics and Corporate Governance, IUP (ICFAI University Press) 3. ICFAI Research Bureau – September 2009 – Case Study in Business Ethics and Corporate Governance, IUP (ICFAI University Press) 4. ICFAI Research Bureau – April 2005 – Accounting For Managers, IUP (ICFAI University Press) 5. http://business-ethics. com/ 6. http://web-miner. com/busethics. htm

Warfare essays

Warfare essays From the beginning of time we have all seen things grow and evolve to bigger and better things. Take the t.v. for example. This magnificent invention has evolved from being black and white, to high definition color, surround sound, and can fit in your pants pocket no problem. Other creations in life have evolved as well, especially in the art of warfare. Today with the push of a single button entire countries are able to be destroyed. The accuracy and efficiency of the guns in this era are mind boggling. Deadly weapons are now the size of a hand and can be carried nearly everywhere without being noticed. This is just a glimpse at todays warfare technology. Back in the day, when men were men, they did not have grenades or machine guns to mow down their enemy. They had to do it the old fashioned way, hand to hand combat. Over the thousands of years of mans existence, he has helped shaped the growth of technology in warfare. From 1300 to 1660 Europes warfare underwent its most enormous transformation; gunpowder, mobile and effective cannon, and reasonably useful small firearms had a profound effect, both in the technology of war and its social organization. The saying, its not the size of the dog in the fight but rather the size of the fight in the dog, is a perfect quote for the Battle Of Agincourt. The date was Oct. 25, 1415 (Keegan 78). Henry V of England was in pursuit of the French throne and had an army of about 10,000 men at his side. They invaded Normandy in August 1415; winning battle after battle. As months progressed the English army diminished to about half because of disease and battle casualties. King Henry V attempted to leave and regroup but was stopped in his tracks by a French army totaling 20,000 to 30,000 men(Keegan 88,90). They had mounted knights in heavy armor and were ready for battle against the E...

Do cuts in UK government spending affect UK secondary education exam Essay

Do cuts in UK government spending affect UK secondary education exam results - Essay Example European models were based on the assumption that only a certain portion of the population needed and could profit from a college education. U.S. goals ambitiously sought the higher education of 25-50% of the population. The community college served all that desired an education, mostly the unserved populations of adult, (and) full-time workers with families† (Newman, Renee M, 1998). Primary education was the first to receive early government recognition. However, funds management was not encouraging. However, efforts to effectively fund primary school activities continued. Secondary education came in for recognition for support later on depending on the government of the land (Evaluation of World Bank’s Support for Primary Education, 2007). Statistically, secondary education in the United Kingdom is already facing flak due to the below average treatment secondary education is getting. On the one hand, there is below average salaries for secondary education teachers and on the other, there is drop out rate of 30% in secondary education in the UK (Curtis, Polly, 2009). Fundamentally and technically, the cut in spending does not amount to over  £100 million which is just a fraction of the  £85 billion the UK spends annually on education for the year 2010-11. However, the figure could trigger cascading effect in spending that attracts experience and talents. The UK is still counted as the Mecca for education and it holds the distinction as the best education provider in terms of facilities (UK providing assistance for tertiary education facilities, 2009). Better put, the question should be: is government spending the determinant to exam results for the UK secondary education? The motivation to study comes from students determined to do well academically for future prospects and better personality. Secondary school students are normally well versed in the need for higher studies. Educational costs cannot be the determining factor for

VIRTUAL WORLDS, VIDEO GAMES &GAMES Research Paper

VIRTUAL WORLDS, VIDEO GAMES &GAMES - Research Paper Example It does mean that a great number of relationships are built on false ideas about the other, the identity created in order to support an ideal that the user has defined. The following paper will take a look at the identity of the user in relationship to social identity theory and in the way in which gender is utilized as an aspect of play. The paper first explores the nature of the created identity through examining the development of the avatar. The gaming avatar is the virtualized visual element that represents the online created identity. This includes the aspect of gender which is explored through the choices that are made and the reasons behind those choices. Finally, sexuality and the representation of the created identity as a shield to the real identity are discussed. This creates a discussion about how the online created identity reflects and also does not reflect the real self through social identity theory and a variety of other theories that have an impact on the topic. The use of the examples of Second Life and World of Warcraft to provide for two different types of games will round out the exploration of this paper. The final discussio n will include ideas of gender, sexuality, and the created online identity in order to form an analysis of the phenomenon. The avatar gives the individual the opportunity to define themselves through choices that are consciously made rather than imposed. The individual can become whomever they choose in the context of the game while using the tools that are provided in order to create the sense of identity that is intended within the game environment. The online game identity is a pure creation in which only what a person chooses to show will be revealed. This is not to say that elements of the true self will not come through, but it does mean that there is a great deal of control through which the development of the identity can be

Questions 4 Essay Example | Topics and Well Written Essays - 1250 words

Questions 4 - Essay Example The Clean Water Act (CWA) gave the EPA the responsibility for establishing and maintaining a set of clean water standards, as well as making funding available to sewage plants to reduce water pollution. The CWA regulates water pollution nationwide, controls the discharge of pollutants from large industrial plants as well as sewage plants. In addition, the CWA set standards for pollutants that require a permit to discharge and set standards for sewage runoff. The goals of the CWA were to reduce and eliminate the toxins that come as the result of industrial operations and reduce the "fertilizer, animal waste, motor oil, and pesticides from farms, streets, and lawns" from being discharged into bodies of water (Provisions II). Primary, secondary, and tertiary water treatment is a three phase process of purifying water to take it from the sewage state and return it to a potable state by a series of cleanings. The primary stage removes any large objects such as household trash that has entered the system as well as sand and gravel. It additionally may go through a sedimentation phase to remove heavy deposits of grease and oil. The secondary stage is a series of filters and processes that further clean the water and breakdown the biological components. The tertiary stage raises the quality of the water through purification and makes it ready to be re-used. If the climate of the planet warms significantly it would have a substantial impact on the hydrologic cycle. The oceans would warm and evaporate more water, resulting in greater rain and snowfall. In addition, the poles would melt and raise the levels of the oceans. They would have a greater surface area, which would also contribute to an increase in evaporation. If the planet were to cool, it would have the opposite effect. The seasons would become dryer as there would be less evaporated water vapor to create rain. In addition, much

GSM based Wireless Notice Board

GSM based Wireless Notice Board 2.2 BACKGROUND The use of scrolling display boards for advertisement is becoming common these days at various shops, shopping centers, railway and bus stations and other such places. It is becoming an effective mode for communicating with the public and providing them information. The issue with such displays is when frequent updating of the messages is required. It becomes inflexible, time consuming and a technician needs to go to that location of display board and plug the computer to it and then update it. it doesnt give the flexibility to change the message from any remote place. Another issue is with the placement of display boards, it cannot be placed at any place due to its complex and delicate wiring. 2.3 To overcome such problems, I designed a GSM based Wireless LED notice board. It is basically a display system that uses real time noticing, b sending messages through mobile phone in the form of SMS. In such system, there is no requirement of reprogramming the code to update or change the message that needs to be updated as the whole process is based on wireless technology. A multiplexing method is used to drive the LEDs. And the power requirement for display module is also reduced. 2.4 OBJECTIVES I aimed to develop a moving sign board which can be controlled by the user by sending a SMS. The user can change the scrolling/display message immediately unlike the old device which requires personal attention at the location using a desk bound device like PC or laptop. My project will let user update it even from a remote distance. Once the message is displayed and is in use, it gets deleted from the system memory to allow new updates to be stored and making space for upcoming SMS. Also, I wanted to design a model which has reduced complexity and simplified hardware and wiring requirements. 2.5 Wireless technology is an upcoming technology, due to this reason I planned a project based on it. It implements the wireless communication between a mobile phone and a display board. It uses a combined feature of microcontroller and wireless technology to construct an accurate and effective communication system.   The user makes use of a simple GSM based mobile handset which will help in sending messages for display purpose via SMS to various display boards. A GSM modem is used at the receiver end which detects and receives upcoming new messages. Proper coding is set in the microcontroller which gives AT commands to read the SMS that is received from the modem and is then stored in the microcontroller. 2.6 The nature of my project initially was research and survey based along with problem solving. I had to consider the safety issue and fast track transmission of the information. The duties I was required to perform are: I had to divide the project in smaller parts and assign time-duration for each task. I was involved in intensive research and analysis based on the topic of interest for my project. I had to perform survey on various microcontrollers, peripheral devices for e.g. LCD, transmitter and receiver circuits, GSM and many more based on the need of the project. I projected a schematic diagram with the help of ORCAD software. I designed the PCB layout. After having the PCB layout I was required to make the hardware structure. Which was followed by writing the code for the working of the device. Lastly, it involved preparation of report and presentation for the entire project. It was my duty to keep my project guide updated with the progress of the project. 2.7 PROFESSIONAL ENGINEERING ACTIVITY To begin working on my project, I started studying topics of interest and related to my project. After processing and analyzing the information found based on my survey, I started designing the block diagram for my project. I used ORCAD software to design the schematic diagram. It was a new software for me, so it took time in understanding its functions and tools. I structured my drawing in such a way that the project focuses on the transmission of textual data through air interface with the help of GSM through asynchronous serial communication. When a unique pass key is entered, the data gets displayed on the LCD. Also, it will receive and accept data from dedicated and registered user only by performing address matching. 2.8 Various components that were used are described below: Power supply I used a step-down transformer of 230V primary to 5V secondary voltage that would give a power supply of +5V. This circuit also provides a variable 12V supply to the motor drivers. GSM Modem    in the receiving section, it consists of a slot which holds the SIM card. The SIM stores the messages that are sent by the user. It works on single supply voltage of 3.4V 4.5V. Max232 level convertor it is a dual driver or receiver which acts as an interface medium between the microcontroller and the modem. Microcontroller I used the 89S52 microcontroller which is a 40-pin powerful controller which consists of several features. It provides a special feature of data signal and clock signal which is required for scrolling the messages. 648 LED dot matrix it is formed by wiring multiple LEDs together in rows and columns. It is done so that it minimizes the number of pins that are required to drive them. Each character is displayed by scanning of either rows or columns. Shift register IC74LS154 it is a high speed 8bit Serial-In Parallel-Out shift register. I have made use of shift register to minimize the number of I/O pins that would be used to drive the column of LED matrix. Crystal 11.0592MHz such high value crystal helps in reducing the flickering effect that is seen in the LEDs. 2.9 After finalizing the components, I went ahead to connect each component to the PCB. After laying out the PCB me and was shown to my project guide for any improvement possibility and to get feedback on it. After getting the final confirmation from my supervisor I connected the components and completed the full hardware structure. The next task was writing the code for its functioning. I prepared a flow chart to follow a well-defined path while writing the code. I used keil Microvision software to write my code. It develops a HEX file which can be loaded into the microcontroller. I wrote my programming code in Embedded C language. I divided my working in two parts, so the code was written in two parts. 2.10 The display process begins by writing 0 on all rows. This will result in blanking out of all LEDs at the beginning. The microcontroller uses ASCII code for each character that must be displayed. It uses this value to access the corresponding display pattern in a character look up table. The display will be sent out to the display shift register in serial manner. For but with value 1, the LED will be kept off and for bit with value 0, the LED will be kept on. This process gets repeated for first line of the other five display matrix. And thus, enabling the first pin. The same process is repeated for every row till all the rows are displayed. In row scanning, appropriate logic levels are set and passed to the columns and each row is selected for about 1ms time. Thus, creating a persistence of vision effect and the image is displayed as a still perceived image. The microcontroller uses and generated a HEX value for every character that needs to be displayed. 2.11 The second part involves scrolling of the message. This effect is achieved by defining seven display buffers, each of size 32 bits and stores the bit information of 648 LED in the matrix. The scrolling process for displaying the message begins from right to left. All the column values for all the rows are shifted to the left direction by giving a suitable volume of shift step. This will help to move the character from right to left. After successfully shifting of the character, the row values of next character are taken up. This is done after scrolling it for 5 time per character to accommodate many characters simultaneously. For every shift, the display buffer gets updated. Every character is shifted six times to fully load into the display buffer. Thus, the process continues until all the characters in the messages are loaded. After loading of each character, the message will continue to scroll until a new message is received. The microcontroller automatically stops the display and extracts the new message from SIM card on the arrival of new message. It then executes the above cycle for new display process which scrolls down the new message. 2.12 On completion of the software and hardware part of my project, I performed a test run on it to check the working of the project. On facing difficulties, I performed troubleshooting on the whole system and gave it a run again. Constant helped was received by my faculty members during any difficulty. Major problem faced by me was in completing the programming code of the model. As my projects main heart was the software. I referred many software books and coding languages to understand the problem and solve it. Another issue was related to the receiving the signal from the GSM module to the microcontroller. I thought the problem was in the GSM module, but on later evaluation of the problem, I came to know the problem was in the connection, the input pins for the microcontroller was mismatched and soldered in wrong place. To rectify the issue, I studied my circuit diagram again and soldered it to the correct place. 2.13 SUMMARY To conclude, my project explains each development step I took for designing the GSM based notice board by integrating features of all hardware components used. Each module is reasoned out and placed carefully, thus making the unit to work best. The speed of the display can be controlled through the software and the message is displayed as required. Keeping a good scope open for future use in various industries such as food industry, in trains, in educational institute etc. The project gave me a good experience in my own field. I developed many technical skills, managerial skills, and problem solving skills. I believe I made a good use of my academic knowledge that I had gained during my bachelors and applied it to my project. The project was successfully completed on time. I gave weekly report and presentation to the project guide.

Jesus & Buddha :: essays research papers

Jesus & Buddha Disciple?: I have heard that you are two of the wisest men in the land and so I have come to you in hopes of advise. I am scared for my future and for the future of my newborn   Ã‚  Ã‚  Ã‚  Ã‚  daughter. Can you tell me what is in store for us or give me an assurance me that we   Ã‚  Ã‚  Ã‚  Ã‚  will be all right? Jesus: Do not worry about your life. Do not worry about food, drink, the body. Life is more than these things. Believe in your heavenly Father. He knows what you need and will provide you with it if you practice and have faith in his teachings. Strive for the kingdom of God and his righteousness and all these things will be given to you as well. Buddha: No. Comfort in the present and future must come from inside the self , not from   Ã‚  Ã‚  Ã‚  Ã‚  a God. In meditation you will find the truth of life that will set you free from worry.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Don't chase after the past,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Don't seek the future;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The past is gone   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The future hasn't come   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  But see clearly on the spot   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  That object which is now,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  While finding and living in   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  A still, unmoving state of mind.   Ã‚  Ã‚  Ã‚  Ã‚  This focus on the present is the beginning of the path to enlightenment which is comfort   Ã‚  Ã‚  Ã‚  Ã‚  through understanding. When you are able to keep your mind focused on the present   Ã‚  Ã‚  Ã‚  Ã‚  in a ‘still, unmoving state of mind' you have reached enlightenment, where you will be beyond all emotion including suffering and worry. Jesus: That is not so. A search for the entire true of life can never make you content in   Ã‚  Ã‚  Ã‚  Ã‚  your life because you can never know everything there is. That is for God alone to know. To enter the kingdom of heaven you must have faith in our Father. You must trust in His wisdom even in hard times. For to know all and understand all you would be a god. And putting yourself on a platform with God is disrespectful and   Ã‚  Ã‚  Ã‚  Ã‚  blasphemous. But if you follow His laws your suffering will end in the hereafter. Buddha: Truth is available to all people not just gods. For truth is in all things in the   Ã‚  Ã‚  Ã‚  Ã‚  universe. We only have to learn not to react with emotion to see it. If you can master   Ã‚  Ã‚  Ã‚  Ã‚  not reacting through meditation you will see the true nature of the universe that lies   Ã‚  Ã‚  Ã‚  Ã‚  behind the illusion of emotion. In this truth you will see the cause and effect relationship of all things and in that an order which will bring you understanding and comfort.