Friday, January 24, 2020

Multi-Disciplinary Working Essay -- Management Work

This essay will aim to relate to an observation of professional social work practice in a Crisis Centre, for people with mental health issues who require support, and short-term accommodation, with the goal of returning home or to a new environment. This essay will focus upon the role of multi disciplinary collaboration regarding the Crisis Centre staff, and Crisis Resolution Home Treatment Team (CRHTT), and to discuss why collaboration appears to play an important and fundamental role within social work practice. The essay will also aim to demonstrate good practice and possible strengths and weaknesses of multidisciplinary working. Within the field of social work practice it does seem evident that ‘multidisciplinary working is work undertaken jointly by workers and professionals from different disciplines or occupations’ (Pearson & Thomas, 2010:342) and has evolved at varying speeds over the past 30 years, in response to imperatives of central government. Evidence suggests that the area mental health was among the first professions to adopt teams of workers from different professions, and the Community Mental Health Team is widely regarded as the model for multidisciplinary working (Community Care, 2010). It seems that , in relation to social work, the distinctive quality that has to be demonstrated is anti discriminatory practice and a holistic approach, by working with a range of situations and people having an attribute for developing multidisciplinary and partnerships (Higham,2006:). The Crisis Centre that has been observed is run by a Local Council, and is a National Health Service Trust based in a local community. The centre also corresponds with the 1975 White Paper entitled ‘Better Services for Mentally Ill’... ...mparison to the Ward: A Service Evaluation of Amethyst House and Crisis Resolution Home Treatment Team: Liverpool City Council and Mersey Care NHS Trust: Liverpool. Thompson, N. (2005) Understanding Social Work, 2nd Ed. Hampshire: Palgrave. Thompson, N. & Thompson, S. (2008) The Social Work Companion. Hampshire: Palgrave. Thompson, N. (2009) Practicing Social Work. Hampshire: Palgrave. SCIE Guide 23: The learning, teaching and assessment of partnership work in social work education www.scie.org.uk/ [accessed 6th November 2010]. Wilson, K. Ruch, G. Lymbery, M. & Cooper, A (2008) Social Work an Introduction to Contemporary Practice; Essex: Pearson. Whittington, C. (2003) ‘Collaboration and Partnership in Context’. In Weinstein, J., Whittington, C. and Leiba, T. (eds.) Collaboration in Social Work Practice. London: Jessica Kingsley Publishers. Ch.1.

Thursday, January 16, 2020

Evaluation of Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors Essay

1. Professional auditing standards present the audit risk model, which is used to determine the nature, timing, and extent of audit procedures. Describe the components of the model and discuss how changes in each component affect the auditor’s need for evidence. The audit risk model is used to determine the nature, timing, and extent of substantive audit procedures. The components of audit risk model usually stated as follows: DR = AR/(IR x CR) Where: DR = detection risk; AR = audit risk; IR = inherent risk; CR = control risk Detection Risk: auditors’ procedures will lead them to conclude that a financial statement assertion is not materially misstated when in fact such misstatement does exist. If auditors want to decrease DR, they had better collect more evidence and make sure the validity of evidence. Audit Risk: auditors may unknowingly fail to appropriately modify their opinion on financial statements that are materially misstated. If AR should be keep in low level, which means the other risks also should be low. Inherent Risk: The risk of material misstatement of a financial statement assertion, assuming there were no related controls. As inherent risk increases, PDR decreases, which in turn increases the auditor’s need for stronger evidence. Control risk: The risk that a material misstatement that could occur in an account will not be prevented or detected on a timely basis by internal control. If the strength of internal control is assessed as decreasing, the auditor should pay more attention to control risks. 2. One of the components of the audit risk model is inherent risk. Describe typical factors that auditors evaluate when assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix financial statements? Inherent risk is a measure of the auditor’s assessment of the susceptibility of an assertion to a material misstatement assuming there are no related internal controls. Some believe that inherent risk would be greater for some assertions and related account based on some conditions as follows: †¢Complex calculations rather than simple calculations. Once the company lost their a key customer, Management have a strong motivation manipulate sales and operating performance to satisfy investor expectations because the loss of a key customer put too much pressure on management to meet the requirements of external users. †¢Public Offering of Stock: After Comptronix made its public offering of stock , they have the pressure which push the management to manipulate operating performance too meet the expectations from the external users. †¢Technological Improvement: Comptronix is a manufacture company which main products are circuit boards and the circuit boards’ development depend on technological improvement. The technological improvement has a negative impact on operating performance. †¢Pressures from a new star Company: By the first year of the fraud (1989), Comptronix became a new company which can employ more than 1,800 employees in less than a decade , and at same time, the company expanded its the size of the company in three different locations. The rapid development of company made the management adjusted their operations instead of monitoring company operations. †¢Estimation of Accounts: The high inherent risk accounts include Accounts receivable/ payable, inventory, and property, plant, and equipment. But all the accounts’ computation is based on estimation which led the numbers are very unreliable and subjective. †¢Cash Flow Pressures: Comptronix suffered net losses from 1986. Until the company attracted a venture capitalist, the company was able to generate strong sales and profits. Prior to 1989, Comptronix had generated only two consecutive years of profit after several years of net losses. cash flow of financial statement cannot cover many years of recurring losses. The management has motives to make up operating accounts to look perfect to attract more investors. 3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronix’s internal control increased control risk for the audits of the 1989-1992 year-end financial statements? Five components of control risk are: control environment, risk assessment, control activities, information and communication, and monitoring. Control environment set the tone of an organization by influencing the control consciousness of people. Risk assessment is management’s process for identifying, analyzing, and responding to the risks. Control activities are policies and procedures that help ensure that management’s directives are carried out. Information is needed at all levels of an organization to assist management in meeting the organization’s objectives. Monitoring of controls is a process to assess the quality of internal control performance over time. The information and communication is seriously weak in that he three executives were able to perpetrate the fraud by bypassing the existing accounting system. They could record the fictitious entries manually and other employees were excluded from the manipulations to minimize the likelihood of the fraud being discovered. Besides, the weak control activity and monitoring is represented by the fact that Mr. Shifflett or Mr. Medlin could approve payments based solely on an invoice. Therefore, the fraud team was able to bypass internal controls over cash disbursements. Internal controls were also insufficient to detect the manipulation of sales and accounts receivable. Mr. Medlin had the ability to access the shipping department system. 4. The board of directors, and its audit committee, can be an effective corporate governance mechanism. Discuss the pros and cons of allowing inside directors to sere on the board. Describe typical responsibilities of audit committees.What strengths or weaknesses were present related to Comptronix’s board of directors and audit committee? As shareholders have limited access to the sufficient information, they are hard to monitor the daily transactions and management. They would delegate the responsibilities to the board of directors. Then, board of directors require inside directors to provide sufficient information in order to make decisions those are in the maximum profits of shareholders. However, if the inside directors have improper purposes, it’s easily to be a manipulation tool for management. Audit committee is responsible for ensuring that the company’s financial statements and reports are accurate and use fair and reasonable estimates. More specifically, it is charged with overseeing the financial reporting and disclosure process, monitoring choice of accounting policies and principles, overseeing hiring, performance and independence of the external auditors, oversight of regulatory compliance, monitoring the internal control process, overseeing the performance of the internal audit function, and discussing risk management policies and practices with management. The control environment is significantly influenced by the effectiveness of its board of directors or its audit committee. Factors that bear on the effectiveness of the board or audit committee include the extent of its independence from management, the experience and stature of its members. However, among the seven individuals in Comptronix board of directors, five members are either inside directors or directors had close affiliations with management. In addition, the primary responsibility of the board of directors is to protect the shareholders’ assets and ensure they receive a decent return on their investment. Board members act as trustees of the organization’s assets and must exercise due diligence to oversee that the organization is well managed and that its financial situation remains sound. But the composition of Comptronix’s board of directors obviously lacks objectivity. A qualifying audit committee should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. However, The audit committee of Comptronix is made up two outside directors and one gray director, which would inevitably impair the independence. What’s more, to qualify, the committee must be composed of outside director with at least one qualifying as a financial expert. Nevertheless, for Comptronix Corporation, there is no indication of whether any of these individuals had accounting or financial reporting backgrounds. Lastly, the audit committee met only twice during 1991, it was not efficiently and sufficiently to monitor and oversee the financial reporting. 5. Public companies must file quarterly financial statements in Form 10-Qs, that have been reviewed by the company’s external auditor. Briefly describe the key requirements of Auditing Standards (AU) Section 722, Interim Financial Statements. Why wouldn’t all companies (public and private) engage their auditors to perform timely reviews of interim financial statements? The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity’s fiscal year end. A review consists principally of performing analytical procedures and making inquiries of persons responsible for financial and accounting matters, and does not contemplate (a) test of accounting records through inspection, observation, or confirmation; (b) tests of controls to evaluate their effectiveness; (c) the obtain net of corroborating evidence in response to inquiries; or (d) the performance of certain other procedures ordinarily performed in an audit. The decision to have a review engagement is a joint decision of the client and auditor. So a review would be performed when the benefits to the auditor and to the client exceed the costs to both parties. In general, firms with high complexity are more likely to be reviewed than firms with low complexity. Firms with high growth opportunities a less likely to be reviewed than those with low growth opportunities for they may be associated with higher information and litigation risks. And it’s also about the firms’ audit assurance and insurance needs. 6. Describe whether you think Comptronix’s executive team was inherently dishonest from the beginning. How is it possible for otherwise honest people to become involved in frauds like the one at Comptronix? We don’t think Comptronix’s executive team was inherently dishonest from the beginning. In opposite, we think there are two main reasons for the company committed the fraud. The first is its weak internal control. First comes to the company’s board of director. The board of directors is responsible for overseeing the actions of management. Factors that bear on the effectiveness of the board include the extent of its independence from management, the experience and stature of its members, the extent to which it raises and pursues difficult questions with management, and its interaction with the internal and external auditors. the audit committee of the board of directors should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. In addition, the audit committee should have one or more members who have financial reporting expertise. However, Comptronix’s board of directors consist of the CEO and the COO of the company, And two of the other five directors who had close affiliations with management, one served as the company’s outside general legal counsel and the other who served as vice president of manufacturing for a significant customer of Comptronix, and one of the remaining outside directors who was a partner in the venture capital firm that owned 574,978 shares (5.3%) of Comptronix’s common stock, the second outside director who was the vice chairman and CEO of the local bank originally loaning money to the company, and the third outside director who was president of an international components supplier based in Taiwan. And there was no indication of whether any of these individuals had accounting or financial reporting backgrounds. 28.6% of the board consisted of inside directors. And even all of the board of directors disobey the independence and effectiveness of the formation of the board of directors. The interest relationship with the company increased the potential risk for the management to commit fraud. The second reason is the huge pressure of harsh competition for the companies in the industry. The fraud was motivated by the loss of a key customer in 1989 to the three executives’ former employer, SCI. Since the first manipulation of the financial statement, they were forced to manipulate the other years and evidences to hide the manipulation, which created a vicious circle. In conclusion, the weak internal control system provided a good environment for the commission of fraud. The huge pressure of the company brought the motivation of the fraud. Both of them played important roles for the honest people to become involved in frauds. 7. Auditing Standards (AU) Section 316, Consideration of Fraud in a Financial Statement Audit, notes that three conditions are generally present when fraud occurs. Research the authoritative standards for auditors and provide a brief summary of each of the three fraud conditions. Additionally, provide an example from the Comptronix fraud of each of the three fraud conditions. (1) Three fraud conditions First, management or other employees have an incentive or are under pressure, which provides a reason to commit fraud. Second, circumstances exist—for example, the absence of controls, ineffective controls, or the ability of management to override controls—that provide an opportunity for a fraud to be perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act. (2) Examples The incentive for top company executive to do fraud is that after the company went public, the company needed an increasing number for profit on the income statement, to attract more investors and make the stock price higher and higher. One of the opportunities for fraud perpetrated in Comptronix is that their internal controls were so insufficient. The three executives had so many authorities to get access to various accounts. They can get control of both checks and accounts payable, which enable them to make fake equipment purchasing recording. Because Comptronix`s quarterly filings were unaudited, the executives were successful in manipulating quarterly financial statements. After they successfully manipulated 1989 year-end sales and receivables, they thought their performance may not be discovered by external auditors and SEC, so they began recording fictitious quarterly sales frequently. 8. Auditing Standards Section 316, Consideration of Fraud in a Financial Statement Audit, notes that there is a possibility that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to address that risk. a. What do you think is meant by the term â€Å"management override†? Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. Managers may think they have the ability to operate outside of the internal controls, but this is not true. b. provide two examples of where management override of controls occurred in the Comptronix fraud. For example, Mr. Medilin, as controller and treasurer, has the authorization to manipulate both sales documents and accounts receivable documents. Thus he can enter bogus sales into the accounting system then make fake accounts receivable to overstate the company`s earnings. Moreover, in order to overstate the equipment and accounts payable, the three company executives cut fake checks to the bogus accounts payable vendors associated with the fake purchases of equipment. However, the check preparing and recording of equipment purchases jobs should be distributed to different staff. Handling these two jobs at the same time by same executives provide them opportunity to make overstated recording of equipment purchasing. c. Research AU Section 316 to identify the three required auditor responses to further address the risk of management override of internal controls. Three required auditor responses to further address the risk of management override: (1) Examining journal entries and other adjustments for evidence of possible material misstatement due to fraud. (2) Reviewing accounting estimates for biases that could result in material misstatement due to fraud. (3) Evaluating the business rationale for significant unusual transactions.

Wednesday, January 8, 2020

Penny Press Creator Benjamin Day Changed Journalism

Benjamin Day was a printer from New England who started a trend in American journalism when he founded a New York City newspaper, The Sun, which sold for a penny. Reasoning that a growing working-class audience would respond to a newspaper that was affordable, his invention of the Penny Press was a genuine milestone in American journalism history. While Day’s newspaper proved successful, he was not particularly suited to being a newspaper editor. After about five years of operating The Sun, he sold it to his brother in law at the very low price of $40,000. The newspaper continued to publish for decades. Day later dabbled with publishing magazines and with other business endeavors. By the 1860s he was essentially retired. He lived on his investments until his death in 1889. Despite his relatively short tenure in the American newspaper business, Day is remembered as a revolutionary figure who proved that newspapers could be marketed to a mass audience. Early Life of Benjamin Day Benjamin Day was born in Springfield, Massachusetts, on April 10, 1810. His family had deep roots in New England going back to the 1830s. While in his teens Day was apprenticed to a printer, and at the age of 20 he moved to New York City and began working in print shops and newspaper offices. He saved enough money to start his own printing business, which nearly failed when the cholera epidemic of 1832 sent a panic through the city. Trying to salvage his business, he decided to start a newspaper. Founding of The Sun Day was aware that other low-cost newspapers had been tried elsewhere in America, but in New York City the price of a newspaper was generally six cents. Reasoning that working-class New Yorkers, including newly arrived immigrants, would read a newspaper if they could afford it, Day launched The Sun on September 3, 1833. At the outset, Day put the newspaper together by repackaging the news from out of town newspapers. And to stay competitive he hired a reporter, George Wisner, who ferreted out news and wrote articles. Day also introduced another innovation, newsboys who hawked the newspaper on street corners. The combination of a cheap newspaper that was easily available was successful, and before long Day was making a good living publishing The Sun. And his success inspired a competitor with far more journalism experience, James Gordon Bennett, to launch The Herald, another penny newspaper in New York, in 1835. An era of newspaper competition was born. When Horace Greeley founded the New York Tribune in 1841 it was also initially priced at one cent. At some point, Day lost interest in the day-to-day work of publishing a newspaper, and he sold The Sun to his brother in law, Moses Yale Beach, in 1838. But during the short time he was involved in newspapers he had successfully disrupted the industry. Day’s Later Life Day later launched another newspaper, which he sold after a few months. And he started a magazine called Brother Jonathan (named for the common symbol for America before Uncle Sam became popular). During the Civil War Day retired for good. He admitted at one point that he had not been a great newspaper editor, but had managed to transform the business â€Å"more by accident than design.† He died in New York City on December 21, 1889, at the age of 79.

Monday, December 30, 2019

Womens Rights Essays - 700 Words

Womens Rights Beginning in the mid-19th century, several generations of woman suffragesupporters lectured, wrote, marched and disobeyed many rules to change in the Constitution. parades, silence and hunger strikes where used to demonstrate the need for a change in the constitution. Women struggled for their rights ,and they struggled equally to black americans who desired voting rights as well(The Fifteenth Amendment., Susan Banfield pp.11-20). Women had it difficult in the mid-1800s to early 1900s. There was a difference in the treatment of men and women. Married women were legally concidered a property of the man they married in the eyes of the law. Women†¦show more content†¦Elizabeth Cady Stanton and women like Susan B. Anthony, Lucy Stone, and Sojourner Truth, who were pioneer theorists, traveled the country lecturing and organizing for the next forty years. Winning the right to vote was the key issue, since the vote would provide the means to accomplish the other reforms. The campaign for womans right to vote ran across continous opposition that it took 72 years for the women and their male supporters to win (When Hens Crow : the Womans Rights Movements in Antebellum America pp.66). During the Womens Rights Movement, women faced incredible obstacles to win the American civil right to vote, which was later won in 1920.There were some very important women involved in the Womens Right Movement. Esther Morris, who was the first woman to hold a judicial position, who led the first successful state campaign for womans right to vote, in 1869(Whats Right with America., Dwight Bohmach pp.260-263). Abigail Scott Duniway, the leader of the successful fight in the early 1900s. Ida B. Wells-Barnett and Mary Church Terrell, arrangers of thousands of African-American women who worked for the right to vote for all women. Anna Howard Shaw and Carrie Chapman Catt, leaders of the National American Woman Suffrage Association in the early years of the 20th century, who got the campaign to its final success. If the suffrage movement had not been so ignoredShow MoreRelatedWomens Rights Movement1336 Words   |  6 PagesThe Women’s Rights Movement Women’s Suffrage is a subject that could easily be considered a black mark on the history of the United States. The entire history of the right for women to vote takes many twists and turns but eventually turned out alright. This paper will take a look at some of these twists and turns along with some of the major figures involved in the  suffrage  movement.   The first recorded instance in American history where a woman demanded the right to vote was in 1647. MargaretRead MoreThe Goals Of The Feminist And WomenS Rights Movements1166 Words   |  5 PagesThe goals of the feminist and women s rights movements are first to create equality amongst all people. All people are deserving of quality health care, unconditional love and mutual respect. Human rights are at the heart of women s issues, whether you are a woman, man or child, everyone, is entitled to basic human rights as individuals. As a marginalized section of the population, women should be interested in the elimination of patriarchal ideologies and systems that continually seep intoRead MoreWomens Rights Essay951 Words   |  4 PagesWomens Rights The gender differences between men and women in society has been drastically reduced since the early thirties when, Their Eyes Were Watching God was first published. Through equal rights movements and generational education sexism and biases have been almost completely abolished. To deny some one of their human rights simply because of their gender is ignorance. Women and men should be treated equally depending on the type of person they are not on there gender. ZoraRead MoreWomens Rights Movements951 Words   |  4 Pagesgovernment went through great length to prevent specific groups from having the right and ability to vote. One group in particular that were deprive voting rights in the past was women. The idea that women wanted to be not above a man, but equal was unfathomable to most men and women. In the past, women were seen as unintelligent servants to their husbands and children. They were deprived many rights especially the right to vote in public state or national elections. This did not change until theRead MoreHistory of the Womens Movement for Suffrage and Womens Rights1200 Words   |  5 PagesPrior to the famous movement for womens suffrage in the society, women had little or no say in the society. If they happen to be working, it was gruelling things like housework that would sometimes extend over the course of the whole day, or, later on during the famous industrialization era that took place, in various factories they ge t paid very little and work long hours. On the other hand women had the go ahead to vote but in only some states, it was practically a big joke to think of a womanRead MoreThe Strive for Womens Rights706 Words   |  3 Pageshave accomplished gaining their rights back, multiple problems still exist currently. Attention towards the crisis occurred in the late 1800’s and throughout the 20th century. Daily, women face challenges due to inequality and discrimination. Gender inequality not only hurts women and girls physically, but also prevents them from having opportunities. With the help from activists, the issue has gained awareness and has helped others understand the situation. Many rights have been gained, as well asRead MoreA History of Womens Rights Essay1564 Words   |  7 Pages Women have always been fighting for their rights for voting, the right to have an abortion, equal pay as men, being able to joined the armed forces just to name a few. The most notable womenâ €™s rights movement was headed in Seneca Falls, New York. The movement came to be known as the Seneca Falls convention and it was lead by women’s rights activist Elizabeth Cady Stanton during July 19th and 20th in 1848. Stanton created this convention in New York because of a visit from Lucretia Mott from BostonRead MoreEssay about Womens Rights in the United States2288 Words   |  10 Pages Even as far back as the United States independence, women did not possess any civil rights. According to Janda, this view is also known as protectionism, the notion that women mush be sheltered from lifes harsh realities. Protectionism carried on throughout the general populations view for many decades until the 1920s when the womens movement started. Women finally received the right to vote in the Nineteenth Amendment. The traditional views of protectionism, however, remained in peoplesRead MoreEssay on The Womens Rights Movement1346 Words   |  6 PagesThe Womens Rights Movement was a significant crusade for women that began in the late nineteenth century and flourished throughout Europe and the United States for the rest of the twentieth century. Advocates for womens rights initiated this movement as they yearned for equality and equal participation and representation in society. Throughout all of history, the jobs of women ranged from housewives to factory workers, yet oppr ession by society, particularly men, accompanied them in their everyday

Sunday, December 22, 2019

The Doctrine Is Morally Right Or Wrong - 1648 Words

The Secretary of Defense has recently put out an article for guidance to military and government officials during the time of election and change of command of the President of the United States. In summary the article states that military and government officials are restricted from taking part in partisan political activities. â€Å"Active duty personnel may not take part in partisan political activities and should avoid the inference that their political activities or views are sponsored by the DoD†. The purpose of this essay is to examine whether this doctrine is morally right or wrong. I would argue that this doctrine is not sound and that the reasons behind it are not morally or constitutionally acceptable. I believe that the orders to military officials stated in the document violate the constitution which gives all citizens the right to freedom of speech. Part of this freedom of speech is the freedom to express their political views by promoting a candidate for preside nt that they think is fit and able to hold the said office. When one devotes their life to military service they swear to defend the constitution. How can the Secretary of Defense morally violate a right that is guaranteed in the constitution that service men and women devote their lives to protect? Every presidential candidate has their own ideas of how the military will be run and the men and women in the military should be allowed to promote the candidate whose ideas they favor. This doctrine can haveShow MoreRelatedAristotle s Doctrine Of The Mean1344 Words   |  6 Pageswe are forced to response with either immediate reaction or logical thinking. Making a moral decision might be hard, and can be explained, however what is right and wrong when making a moral decision that is still a question today. This essay outlines how virtue ethics is not helpful as we hope when making a moral decision. Aristotle’s doctrine of the mean is a unique theory that is used for ethical views today. His main argument is basely on eudaimonia and how humans can attain that. Most of theRead MoreDoctrine of Double Effect Essay1464 Words   |  6 PagesAlecia Rhines Doctrine of Double Effect Trident University What is the Doctrine of Double Effect? The doctrine of double effect if often invoked to explain the permissibility of an action that causes a serious harm, such as the death of a human being, as a side effect of promoting good ends. It is claimed that sometimes it is permissible to cause such harm as a side effect of bringing about a good result even though it would not be permissible to cause such harm as a means to bringing aboutRead MoreThe Debate Over Physician Assisted Suicide951 Words   |  4 Pagesalthough debilitating her muscular system and motor neurons, leaves the mind intact to make competent decisions regarding her welfare; the woman must be competent in her decision to end her life for physician assisted suicide to even be considered morally permissible. Being diagnosed terminally ill and of sound mind are the two most important facts that the doctor will take into consideration in his decision on moral permissibility. The rest of the information provided by the case study sets the sceneRead MoreThe Divin e Command Theory And Euthyphro Problem Essay974 Words   |  4 PagesDivine Command Theory morality arbitrary and show how it makes the doctrine of God’s goodness meaningless. Finally, I will discuss why one does not have to reject the belief in God just because one rejects the Divine Command Theory. Divine Command Theory is defined as â€Å"ethical principles are simple the commands of God† (Pojman p.356). Basically, this theory states that â€Å"morally right† means â€Å"commanded by God† and â€Å"morally wrong† means â€Å"forbidden by God† (Rachels p.53). The positive feature of theRead MoreThe And Passive Euthanasi Active And Non Voluntary1368 Words   |  6 Pageseuthanasia provided by the Oxford English dictionary, but euthanasia is an issue encompassing much more controversy than just whether killing is right or wrong. Euthanasia can be voluntary or non voluntary yet it can also be active and passive, I will be arguing whether or not there is a distinction between these two and if so whether that distinction is morally significant. I will begin by defining active and passive euthanasia: active euthanasia is where a medical professional or a relative/friendRead MoreObjections to Utilitarianism1467 Words   |  6 Pagesthe RIGHT action (in any given situation) is the action WHICH HAS THE WHICH HAS THE BEST CONSEQUENCES; CONSEQUENTIALIST ethical theories may be contrasted with DEONTOLOGICAL – or DUTY-BASED theories (such as Kant’s) Now, some ( but not all) deontological theories are versions of ABSOLUTISM - i.e the doctrine that some actions are so wicked that it would be wrong to commitRead MoreEmployment at Will1179 Words   |  5 PagesThe employment at will doctrine is such that, an employer can terminate an employee, at any time and for any cause, or no cause at all. Employment at will employees do not have an agreement and surety of continued employment, which is an issue of employee rights. There are several employees right issues at workplaces; among which, one of the biggest issue of employees is their uncertainty towards their length of work employment. This leads to a lack of job security and an unsafe, and an unfair workingRead MoreDeontological Ethics : Ethics And Ethics1256 Words   |  6 Pagestheories) that—fundamentally, at least—guide and assess what kind of person (in terms of character traits) we are and should be. In contemporary moral philosophy, deontology is one of those kinds of normative theories regarding which choices are morally required, forbidden, or permitted. In other words, deontology falls within the domain of moral theories that guide and assess our choices of what we ought to do (deontic theories), in contrast to (aretaic [virtue] theories) that—fundamentally, atRead MoreNo Moral Rule Is Absolute909 Words   |  4 Pages No Moral Rule Is Absolute The simple definition of Utilitarianism is â€Å"the belief that a morally good action is one that helps the greatest number of people†(Utilitarianism, ). However, Utilitarianism is far from a ‘simple’ philosophy, and while there is no perfect doctrine when it comes to Normative Ethics, Utilitarianism comes the closest for a number of reasons. The first is impartiality; or rather equality of concern for everyone’s well-being. The second is that Utilitarianism is not basedRead MoreThe Principle Of Utility, By Jeremy Bentham1272 Words   |  6 Pagesto J.S. Mill, the Principle of Utility, also known as the Greatest Happiness Principle, is that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. Unlike Jeremy Bentham, the â€Å"father of Utilitarianism† and Mill’s teacher, Mill has a more diverse understanding of human happiness. Mill argues that there are two doctrines inclu ded in Utilitarianism- the theory of life and the theory of morality. The theory of life (or the theory

Saturday, December 14, 2019

Ethical review form Free Essays

1.  Ã‚  Ã‚  Ã‚  Ã‚   What are the objectives of the research project? The object of the research project is to study the implications on the implementation of the various requirements of Trade Related Aspects of Intellectual Property Rights (TRIPS) by the developing countries who are members of the World Trade Organisation (WTO) 2.   Does the research involve NHS patients, resources or staff? If so, it is likely that full ethical review must be obtained from the NHS process before the research can start. We will write a custom essay sample on Ethical review form or any similar topic only for you Order Now NO 3. Do you intend to collect primary data from human subjects or data that are identifiable with individuals? (This includes, for example, questionnaires and interviews.) NO If you do not intend to collect such primary data then please go to question 14.  If you do intend to collect such primary data then please respond to ALL the questions 4 through 13. If you feel a question does not apply then please respond with n/a (for not applicable). 4. What is the purpose of the primary data in the dissertation / research project? n/a 5. What is/are the survey population(s)? n/a 6. How big is the sample for each of the survey populations and how was this sample arrived at? n/a 7. How will respondents be selected and recruited? n/a 8. What steps are proposed to ensure that the requirements of informed consent will be met for those taking part in the research? If an Information Sheet for participants is to be used, please attach it to this form. If not, please explain how you will be able to demonstrate that informed consent has been gained from participants. n/a 9. How will data be collected from each of the sample groups? n/a 10. How will data be stored and what will happen to the data at the end of the research? n/a 11. How will confidentiality be assured for respondents? n/a 12. What steps are proposed to safeguard the anonymity of the respondents? n/a 13. Are there any risks (physical or other, including reputational) to respondents that may result from taking part in this research? If so, please specify and state what measures are proposed to deal with these risks. n/a 14. Will any data be obtained from a company or other organisation. YES / NO (please circle) For example, information provided by an employer or its employees. What steps are proposed to ensure that the requirements of informed consent will be met for that organisation? How will confidentiality be assured for the organisation? No data will be obtained from a company or other organization. 15. Are there any risks (physical or other, including reputational) to the researcher or to the University that may result from conducting this research? If so, please specify and state what measures are proposed to manage these risks. No risks (physical or other, including reputational) to the researcher or to the University will result from conducting this research. 16. Will the proposed research involve any of the following (please put a √ next to ‘yes’ or ‘no’; consult your supervisor if you are unsure): †¢ Vulnerable groups (e.g. children)?   NO †¢ Particularly sensitive topics?   NO †¢ Access to respondents via ‘gatekeepers’? NO †¢ Use of deception?   NO †¢ Access to confidential personal data?   NO †¢ Psychological stress, anxiety etc?   NO †¢ Intrusive interventions?   NO 17. Are there any other ethical issues that may arise from the proposed research? NO How to cite Ethical review form, Essay examples

Friday, December 6, 2019

Cloud Service Provider and Cloud Service

Question: Objectives: This assessment item relates to the course learning outcomes 1 and 2 of the course profile. Enabling objectives, 1. Acquire fundamental knowledge on cloud computing; 2. Become familiar with cloud service providers and their services; 3. Learn to evaluate cloud services and their uses for an application. Answer: Introduction According to Chang (2014), with the increased dependency on mobile apps and storage, with security and portability in mind, cloud providers are needed more than before, especially for an organization to survive. More and more business opting for cloud recovery is to avoid data failure or corruption in case of an unforeseen event (Boutaba, Zhang and Zhani, 2013). Cloud backups are therefore can be downloaded easily when required. This case study discusses the different cloud service providers and their services, Rackspace chosen as the cloud service provider of choice and then it is compared with IBM Bluemix; their pricings are compared, justification given for the selected, opinion given on improving the service of Rackspace and conclusion drawn. 1. Cloud service provider and services As stated by Oliveira, Mendes and Bessani (2014), cloud providers currently providing cloud services are: Cloud Providers Cloud Service Model Google Cloud Files service CDN service DNS service NoSQL service SQL service Memcache service Rackspace Hosting Cloud Files service CDN service DNS service NoSQL service SQL service Dedicated servers Collocation eApps CDN service DNS service SQL service Memcache service Exoscale Cloud Files service DNS service SQL service Collocation Amazon Web Service Cloud Files service CDN service DNS service NoSQL service SQL service Memcache services Windows Azure Cloud Files service CDN service DNS service NoSQL service SQL service Memcache services 2. Description on Selected Cloud Service Provider (Rackspace) Out of all the listed cloud service providers, Rackspace Hosting has been chosen as the closest competing cloud provider for comparing with Bluemix. Reasons for this choice are: Figure 1: Rackspace pricing calculator (Source: Rackspace Hosting, 2016) Among all the competing cloud providers, Rackspace Hosting offers the maximum number of services including Cloud Files service, CDN service, DNS service, NoSQL service, SQL service, dedicated servers, and Collocation (Baset, 2012). It has a low base plan price of $0.032 per hour and a fixed monthly rate. Its support services are available 24/7 in forums, live chats, online resources and IPV6 support. It features auto-scaling, Database as a Service, Cloud Storage, Firewalls, Deploy Servers, System Monitoring, Load Balancing, File Storage, CDN or Content Delivery Network Block Storage (Rackspace Hosting, 2016). 3. Comparison and contrast of Rackspacess Cloud Service with IBM Bluemix Cloud Service Service Models For IBM Bluemix, the cloud service model is PaaS or Platform as a Service. Its deployment model includes Private Cloud, Hybrid Cloud, and Public Cloud(Ibm.com, 2016). The cloud service model Rackspace Hosting uses is IaaS or Infrastructure as a Service. Its deployment models are Public Cloud, Hybrid Cloud, and Private Cloud(Rackspace Hosting, 2016). Pricing Bluemix offers a 30-day free trial, and the services are free during the trial period. After the trial period is over, 0.5 GB of container memory and runtime will be offered free each month. Billing is done monthly detailing the charges. A credit card is needed for billing after 30 days, and extra will be levied if usage is beyond free allowances each month (Console.ng.bluemix.net, 2016). The minimum price for 30 days on all Cloud Servers is $50 per month. Additional pricing is also available based on bandwidth usage. Custom image storage starts at $0.10 per GB per month (Rackspace Hosting, 2016). Smart Application Development According to blog.rackspace.com (2014), Rackspace has put an emphasis on the IoT or Internet of Things in recent times. Rackspace solution noHold has support for Artificial Intelligence (AI) based expert systems (Stories.rackspace.com, 2016). IBM Bluemix provides cognitive computing and IBM Watson as specialized applications. IBM Watson has five parts which are Question Analysis, Feature Engineering, Natural Language Processing, Ontology Analysis and Machine Learning (High, 2012). While cognitive systems learn at the scale of data, business and taking action by reasoning with a goal (Saalbach, 2013). Platform Design, Navigation and Application Creation and Deployment IBM Bluemix Figure 2: Trial page registration (Source: Console.au-syd.bluemix.net, 2016) Step 1: Clicking on the Get Started Free will open up registration page to create a trial account Figure 3: Account Creation (Source: Console.au-syd.bluemix.net, 2016) One can log in with an IBM id, and if it is not there, then one can be created. Figure 4: Email confirmation of account creation (Source: Console.au-syd.bluemix.net, 2016) After the registration is finished, one needs to open the email from IBM Bluemix and click the Validate email address button. Figure 5: Logging into Bluemix: email screen (Source: Console.au-syd.bluemix.net, 2016) Figure 6: Logging into Bluemix: password screen (Source: Console.au-syd.bluemix.net, 2016) When the credentials are made, it needs to be entered in the two screens. Figure 7: Login successful (Source: Console.au-syd.bluemix.net, 2016) Figure 8: Organization creation screen (Source: Console.au-syd.bluemix.net, 2016) A box will pop up after logging in. The user needs to select a region from the drop-down and the name of an organization. Figure 9: Space name creation (Source: Console.au-syd.bluemix.net, 2016) The user will create a space name and will help in managing permissions and access to resources for development stages. Figure 10: Successful Organization and Space creation (Source: Console.au-syd.bluemix.net, 2016) Successful creation of Space. Figure 11: Home page of IBM Bluemix account (Source: Console.au-syd.bluemix.net, 2016) From this screen, one can click Create App button to create a cloud app and click on "Try the new Bluemix button will present with new features of the IBM Bluemix. Rackspace Figure 12: Account creation screen (Source: Rackspace Hosting, 2016) Figure 13: Account information in details screen (Source: Rackspace Hosting, 2016) Figure 14: Billing information screen (Source: Rackspace Hosting, 2016) 5. Justification for Better Cloud Service Provider among Two After carefully going through all the features, pricing, service and deployment process, and its overall viability and user friendliness, Rackspace Hosting has been chosen as the best cloud service provider. It is chosen because of its comprehensive pricing plan and support system. The only downside is even though it has a trial system, it needs the credit card for validation. For business and organization, that would not be a problem. Rackspace has already proved itself in the market, but Bluemix is already showing promise of being competitive. For volume usage, it can be quite costly in case of Rackspace, but the pricing plan varies with OS and deployment levels. If Bluemix proves itself by getting ahead of the competition by adding more special applications then, the organization must evaluate. Conclusion From the given study it has been found that cloud services are much more essential to surviving the businesses for today. Rackspace Hosting is chosen as the cloud service provider of choice after evaluating all features and overall infrastructure. The comparison made between IBM Bluemix and Rackspace and found that even both offers a similar level of performance, Rackspace has a robust infrastructure regarding pricing, hardware, and support compared to Bluemix. References Baset, S.A., 2012. Cloud SLAs: present and future.ACM SIGOPS Operating Systems Review,46(2), pp.57-66. Blogger, R. (2014). Artificial Intelligence Provider noHold Answers The Call With Rackspace Managed Cloud - The Official Rackspace Blog. [online] The Official Rackspace Blog. Available at: https://blog.rackspace.com/artificial-intelligence-provider-nohold-answers-the-call-with-rackspace-managed-cloud/ [Accessed 3 Aug. 2016]. Boutaba, R., Zhang, Q. and Zhani, M.F., 2013. Virtual machine migration in cloud computing environments: Benefits, challenges, and approaches.Communication Infrastructures for Cloud Computing. H. Mouftah and B. Kantarci (Eds.). IGI-Global, USA, pp.383-408. Chang, V., 2014. The business intelligence as a service in the cloud.Future Generation Computer Systems,37, pp.512-534. Chauhan, M.A. and Babar, M.A., 2012, November. Towards process support for migrating applications to cloud computing. InCloud and Service Computing (CSC), 2012 International Conference on(pp. 80-87). IEEE. Console.au-syd.bluemix.net. (2016).IBM Bluemix - Next-Generation Cloud App Development Platform. [online] Available at: https://console.au-syd.bluemix.net/ [Accessed 3 Aug. 2016]. High, R., 2012. The era of cognitive systems: An inside look at ibmwatson and how it works.IBM Corporation, Redbooks. Ibm.com. (2016). Cloud computing service models. [online] Available at: https://www.ibm.com/developerworks/cloud/library/cl-cloudservicemodels [Accessed 3 Aug. 2016]. Oliveira, T., Mendes, R. and Bessani, A., 2014, August. Sharing files using cloud storage services. InEuropean Conference on Parallel Processing(pp. 13-25). Springer International Publishing. Rackspace Hosting. (2016). Openstack Public Cloud Pricing | Rackspace. [online] Available at: https://www.rackspace.com/cloud/public-pricing [Accessed 3 Aug. 2016]. Rackspace Hosting. (2016).Cloud Computing, Managed Hosting, Dedicated Server Hosting by Rackspace. [online] Available at: https://cart.rackspace.com/cloud [Accessed 3 Aug. 2016]. Saalbach, H., Eckstein, D., Andri, N., Hobi, R. and Grabner, R.H., 2013. When language of instruction and language of application differ: Cognitive costs of bilingual mathematics learning.Learning and Instruction,26, pp.36-44. Stories.rackspace.com. (2016). noHold RackStories Customer Success Stories. [online] Available at: https://stories.rackspace.com/nohold/ [Accessed 3 Aug. 2016].