Flashbulb Memory

Flashbulb memory is a particular and clear memory. They are likewise dependable, exact and point by point. These recollections are from individual conditions encompassing a person’s revelation of stunning occasions. Individuals recollect these recollections with away from of the feelings they were feeling, where they were, and what they were doing when they originally heard the news. These recollections are striking to the point that individuals can even recall unimportant subtleties, for example, climate or what they were wearing. Despite the fact that a flashbulb memory could be from earlier years early, individuals can recall these recollections like they coincidentally peopled, recall what occasions occurred on these specific days they can’t recall what they did the day preceding or perhaps the following day. The perspective that gains these experiences a deep rooted memory is the feeling behind the memory. The feeling felt at the hour of the occasion is the thing t hat diverts the memory from a customary memory in to a flashbulb memory. Enthusiastic responses invigorate the arrival of hormones that have been appeared to improve the arrangement of long haul recollections (Saundra K. Ciccarelli, 2009) furthermore, individuals recollect passionate injury better than they recall each day events.The introductory stun or stress brought about by these extraordinary occasions can cause people’s memory to be misread. It has been recommended by a bulletin titled, Memory Disorder Project (2006), that an individual needs to require investment of the amygdala to really have had a flashbulb memory. Amygdala is a cerebrum structure engaged with passionate memory, and perhaps other mind frameworks which directs state of mind and sharpness. Amygdala likewise can direct the encoding, stockpiling and recovery of long winded memory. The amygdala might be imperative to the recovery of recollections from passionate open events.There have been horrendous occa sions that have been ideal guides to examine people’s flashbulb recollections. In past decades, occasions, for example, meetings of John F. Kennedy, Martin Luther King Jr. , and the blast of the space transport Challenger have been utilized to look into flashbulb recollections. In increasingly recent developments, people’s recollections of the 9/11 assaults have been concentrated to discover more data about flashbulb recollections. An individual can have flashbulb recollections of their own background as well. Instances of these would potentially be the demise of a relative, or the exact inverse, the introduction of a family member.A couple individual flashbulb recollections I have are the recollections of my child being conceived, and the second my sister was determined to have a groundbreaking mind contortion. I recall precisely what I was feeling, and even what I was wearing during the moment these occasions happened. The analyst, Colegrove began writing in 1899 por trayed how moderately aged individuals recalled precisely what they were doing thirty-five years back, when Abraham Lincoln was shot. In the late 1970’s two individuals Brown and Kulik, began doing research on flashbulb memories.Their speculations appeared to help the possibility of adrenaline impacts on memory. In the 1970’s the exemplary case of â€Å"Where were you when you caught wind of Kennedy being shot. †. Earthy colored and Kulik presented the term flashbulb memory, alongside the primary model of the procedure in creating flashbulb accounts. They recommended a flashbulb memory can't happen without a significant level of shock or passionate excitement. The four models they proposed was the photographic model, thorough model, enthusiastic integrative model, and the significance driven passionate responses model.Even further investigations of flashbulb recollections drove individuals to glance in to their exactness of the real occasions. A therapist named Neisser contended that flashbulb recollections are not as exact as individuals might suspect they seem to be. He proposed that flashbulb recollections are truly similar to â€Å"life markers†. At the point when a huge occasion happens, it turns out to be a piece of your life history. â€Å"We realize our reality is transformed from that second on, yet that doesn’t mean they are exact. † (Flashbulb Memory). There have been differences discussing whether flashbulb recollections are sufficiently precise to be classified in their own group.One reason over this contradiction is on the grounds that flashbulb recollections blur away after some time, which is additionally how customary recollections work. Another explanation, flashbulb recollections are questioned is that they can be truly flimsy. Flashbulbs can appear to be very distinctive on the grounds that the recollections are frequently retold again and again. They are not recognized as distinctively without cont inually considering it. â€Å"Accuracy diminishes during the initial three months and levels at around a year. †(Wikipedia, 2010). Flashbulb recollections are in some cases delegated a kind of life account memory.Autobiography memory will be memory utilized in our regular day to day existence. A memory experiences the main stage, encoding. At this stage, a lot of mental activities that individuals perform on tangible data to change over that data into a structure that is usable in the brain’s stockpiling frameworks. The following stage is capacity, where a person’s mind clutches data for a measure of time. At long last, the last memory process is recovering. This progression can be troublesome, just as incomprehensible. During recovery, recollections can be distorted.Flashbulb recollections can in any case be misshaped like every single other memory, however they appear to be progressively clear in our psyches. Ordinary regular recollections are entered in to ou r tactile memory. We see data with our faculties. At that point, data goes from tangible memory to momentary memory. This exchange happens as a result of particular consideration, which is the capacity to concentrate on just a single boost from among all tactile info. Data at that point is prepared in to long haul memory. These are dependable recollections that can be put away for a significant stretch of time until memory is retrieved.This move can just happen through elaborative practice (Saundra K. Ciccarelli, 2009). Three things that are thought to have huge effects on flashbulb recollections are importance, peculiarity of an occasion, and individual association and vicinity. Significance is the fundamental trademark for deciding flashbulb recollections. The result of an occasion is a specific variable really taking shape and keeping of flashbulb memory. Two models of flashbulb recollections express that the result of an occasion decides the force of passionate reactions.Distinc tiveness of an occasion has been viewed as a huge commitment to the proficiency of flashbulb recollections. Flashbulbs recollections have been recognized as one of a kind and unmistakable from ordinary recollections. It has been recorded that individuals really engaged with the occasion will recollect the occasion better after some time. Individuals who had no immediate experience won't have an exact flashbulb memory of the occasion the way individuals who were included or in closeness (Wikipedia, 2010) Even through the discussion of how precise flashbulb recollections are, or how they work, nobody can preclude the riddle from claiming them.A individual in their own interest needs to consider how they recall such a significant number of subtleties of the day of an affecting occasion on their life ten years prior, yet they can’t recall what they had the for breakfast the previous morning. Flashbulb memory is a suitable name for the wonders in light of the fact that these recol lections can resemble away from of what truly occurred during when an individual heard this data and felt the feelings around then. Those feelings animating the amygdala makes the memory last longer.Through research of people’s responses and recollections of disastrous open occasions, we as a general public have learned more insights concerning flashbulb recollections. Despite the fact that, the examination began once again a century back, there are numerous other hazy subjects of flashbulb recollections. For example, precisely what kinds of memory a flashbulb memory is, the manner by which it is recovered, and how is it unique in relation to customary ordinary recollections. For whatever length of time that recollections have weightiness, peculiarity, vicinity, or association, it will be a dependable memory. Until demonstrated in any case these recollections will be known as flashbulb recollections.

Population And Food Essays - Demography, Demographic Economics

Populace And Food The United Nations extends that the worldwide populace, right now at 6 billion, will top at around 10 billion in the following century and afterward balance out or even decline.(popindex.Princeton.edu) An inquiry promptly following the announcement, can the Earth feed that numerous individuals? It is comprehended that regardless of whether food crops increment adequately, other inexhaustible assets, including numerous fisheries and woodlands, are as of now under tension. Our food creation multiplied from 1961 to 1994, however there are still individuals who go hungry. (popindex.Princeton.edu) This is on the grounds that the human populace has expanded more quickly than the food creation. One of the notable market analysts Thomas Robert Malthus asserted that there was a lopsidedness between populace development and our capacity to deliver food. In his celebrated work, An Essay on the Principle of Population, his rule of populace depended on three central matters: populace can't increm ent without the methods for resource; populace perpetual increments when the methods for means are accessible; and the predominant intensity of populace can't be checked without creating hopelessness or bad habit. When considering Malthuss guideline of populace it is apparent that his essential investigation of populace has been legitimized. Since the earths assets are limited, when human populace builds, it influences people. Will there be an issue if populace continues expanding? Quick populace development and the specialized improvement of society have prompted challenges for ranchers worldwide to keep up this double similarity. Indeed, today ranchers face requests for a high profitability just as ecologically solid, manageable cultivating rehearses. A few financial specialists accept individuals can create enough food to take care of the considerable number of individuals on the planet, yet as per Malthuss hypothesis, this can't occur. At the point when the quantity of individuals continues expanding while the measure of accessible food remains the equivalent or even decays, people will confront a shortage of assets and overpopulation on the planet. This is what's going on the present moment. As indicated by a notable scientist Paul R. Ehrlich, who said The measure of food accessible controls the size of any creature populace, except if space, ailment, predators, or some other factor sets lower limits(Ehrlich, 66). What he implies is that food creation is a component that control our populace development, this is on the grounds that individuals can't get by without food. At the point when his thought is watched, it is obvious that his thought is like Malthuss standard of populace. Malthus expressed, there is an irregularity between our capacity to deliver food and our capacity to create children.(Malthus 80) He said people are much better at making babies than are at discovering nourishment for endurance. This issue, exists in all at various times social orders, and should exist in any future society too. In this way Malthus and Paul both concurred that the populace couldn't increment without an expansion of food. Without an exorbitant populace, the universes ripe land can deliver enough food, or even overabundance food. There will be an adequate measure of common assets hold of people. Along t hese lines the quicker the populace expands; the more assets will be utilized. At the point when populace continues expanding, earth condition will be placed into more serious peril, the overexploitation of regular assets will proceed and neediness will ascend in the vast majority of the world nations. It is on the grounds that more individuals expend more food and more assets to keep their necessities. Therefore, if there isn't sufficient food, human populace will decrease. Malthus expressed, the intensity of populace to develop was inconclusively more prominent than the intensity of the earth to create means. (Malthus, 70) He likewise said that there was a distinction between populace development and food gracefully. (msumusik.mursuky.edu/~felwell/http/malthus/record) The thing that matters is that the populace increments by a geometric movement yet the measure of means increments by math movement. At the point when Malthus composed his rule in 1798, he previously anticipated that later on, the populace would surpass the measure of food. This is on the grounds that populace becomes as indicated by the geometric movement (1, 2, 4, 8, 16..), and the methods for means becomes as per the math movement (1, 2, 3, 4..) When our populace surpasses the measure of food, individuals who can't get food will encounter hunger. As the human numbers increment, decay of water quality and pulverization of

4 Steps to Creating an Editorial Calendar - Focus

4 Steps to Creating an Editorial Calendar - Focus With over 2 million new blog posts published online everyday, it’s vital that the content we produce is fresh, informative and useful. With an editorial calendar you can organize deadlines, guest bloggers and team members, all in one place, helping to ensure that content is well-planned, well-timed and high-quality. Create an Editorial Calendar in 4 Steps Instead of flooding your blog with content as soon as you’re ready to post it, use an editorial calendar to plan content strategically, correspond your marketing and maximize your posts. So now we’ve explained why you should have an editorial calendar, here’s how you can set one up with MeisterTask. Categorize your articles Keep tabs of your ideas and how articles are progressing by filtering your posts under different sections. At MeisterTask we’ve created different sections on our editorial calendar for Proposed, In Progress and Completed, moving the articles between the sections as they’re begun, developed and finished. You can create tags to categorize the article’s level of complexity. For this we’ve created tags for Simple and Quick, Medium and Difficult. Using these tags we’re able to plan how and when we’ll complete each content piece. If we’re commissioning a really good writer to complete a research piece, we might take an article with the Difficult tag, as we know they’ll be able to complete it well. On the other hand, if we’re looking for a quick post to fill a gap in the editorial calendar, we can take an idea from the Simple and Quick tag. Get organised with your own editorial calendar Try out MeisterTask Its free! Try out MeisterTask Collect your stories and ideas As the inspirational writer Belle B. Cooper has previously shared, MeisterTask can also be a useful tool when researching content marketing pieces. We often discover articles or studies online which spark ideas for future posts, so use your editorial calendar to catch these thoughts and make sure they’re not wasted. Create a new task for your idea on your project board, including a reference to the study or article which sparked the thought, and any additional ideas behind the piece. You can then categorize the article idea by the relevant tag, depending on its difficulty level Simple and Quick, Medium or Difficult. When youre then ready to write the article, you can come back to the task, where all of your notes are stored in one place. You could even ask colleagues to go through your content ideas and comment their thoughts on each, so you can decide which articles to go ahead with. Build your calendar with clear deadlines In order to start filling out your calendar, set yourself deadlines for your ‘in progress’ articles, or add in the deadline agreed with the writer or freelancer. This allows you to plan how to best market the content, ahead of publishing the piece. You can see which articles are upcoming by viewing your tasks by due date, so you know which articles you should be preparing to upload over the coming days. You can also filter your editorial calendar by date, for example by choosing to only show the articles which are due to be published over the next two weeks. That way you’re able to see which deadlines are imminent and which articles you should be expecting to receive from guest bloggers or commissioned writers soon. Share and feedback on articles When you’ve been focusing on a research-intensive article for a couple of days, it can be really useful to have a fresh pair of eyes look over it. With MeisterTask, you can upload your draft straight to the article task and comment on the task, requesting feedback from a colleague. Upload your document directly to the task from your computer or Box account to include it as an attachment, or share a link in the note section to where it can be found on Google Drive or Dropbox. From there, colleagues can provide feedback, either directly to the document online, or re-upload the annotated document including their suggestions. If there are multiple people on your marketing team who are contributing and sourcing content, but only one or two members who actually upload articles online, simplify the process by attaching the final article. This will make it easy and quick for your uploading colleagues to go straight to the task once they’re ready to publish, and upload the final version ahead of the deadline. So those are our key tips on why and how to set up an editorial calendar using MeisterTask. If you have any questions just let us know in the comments below and we’d love to hear how you get on! Get organised with your own editorial calendar Try out MeisterTask Its free! Try out MeisterTask

The Mill Creek And Lee Sinks Dye Study Essay - 1372 Words

The Mill Creek and Lee Sinks Dye study was also brought up as a point of opposition, yet Wal-Mart engineer Peter Sutch claims that the sloping landscape between Mill Creek Sink and the proposed supercenter would make it impossible for the development’s stormwater to have any negative impact on the sink and connected waterways. Wal-Mart engineers also argued that they had already planned for stormwater mitigation tactics and plan to implement skimmers, considered a Best Management Practice (BMP) for stormwater management. Wal-Mart engineer Peter Sutch during that same May 3rd meeting claimed that, â€Å"Once you get about fifteen to twenty feet below the proposed grade of development, the soil doesn’t feel the pressure of the development above it.† The claim Kutch made was not well received. QUOTE 4_05_03_2006 The general consensus from those opposing Wal-Mart was simply that we do not know if that is true. Surely stormwater will be able to seep down through the s oil, directly to what we know is the cave system. At the time of this meeting the Florida Department of Transportation classified the current intersection as ‘failing’, which only bolstered further concerns for an apparent increase in traffic. According to Florida Department of Transportation the development will bring forth approximately 22,000 trips per day. On June 13, 2006 the Suwanee River Water Management District issued Wal-Mart a general permit in order to move forward with a stormwater system. On June 27, 2006Show MoreRelatedThe Analysis : Water s Journey1487 Words   |  6 Pagesthe relationship between surface activities and their relationship to the underground water system below. At the end of Skiles’ mission they wound up at Mill Creek Sink, formerly known as the Alachua Sink. Mill Creek Sink is located in the City of Alachua in the northeast quadrant of the intersection between I-75 and Highway 441. Historically the sink has gone through intermittent clogging due to debris, resulting in the 1871 Alachua Lake, which provided access for boats to transfer goods across the

Do the Gods Love Humanity Essay - 1457 Words

Humans tend to believe that their gods love them, that they were created in the image of their gods to be inheritors, to one day join them in immortality, or even just as children who are loved and cared for. However, when examining the texts of ancient civilizations that offer stories about god to human interaction, it becomes questionable whether or not the gods actually had any sort or regard for humans other than as a pet or a servant. Assuming that the human interpretation of actions of the gods is factual, events such as Creation and the Flood- constants found in nearly every civilization- become advocates that humans do not hold the favor of the gods, and even heroes found in Ancient Mesopotamian myths can be thrown aside without†¦show more content†¦Another major creation story comes from the Christian Bible. The single, all-powerful God â€Å"formed man from the dust of the ground, and breathed into his nostrils the breathe of life† (Hebrew Bible, Genesis 1:2 ). The creation is similar to the Babylonian accounts, both using some sort of ground and something from a god, however, the difference is that the Christian God modeled man after himself, â€Å"Let us make humankind in our image, according to our likeness† (Bible, Genesis 1:1). God also created the Garden of Eden for man and woman to live in, so it is very clear that this god does actually care for his creation, allowing Adam to name and have dominion over all the other animals and creating a woman so that he may have companionship. However, the relationship appears to be like an owner and his pet. The fruit from the tree of knowledge, according to the serpent, is what will â€Å"make [humans] like God† (Hebrew Bible, Genesis 1:3). Assuming that is the truth, God intentionally kept knowledge away from them, telling them they would die if they ate the fruit. Perhaps he did this with the intention of protecting them, but he could also not want humans to share his knowl edge, but would rather keep them as pets in his garden. So while he may love humans, God also intentionally tried to inhibit their growth, even expelling them when they obtained knowledge, and that, in someShow MoreRelatedChristianity s Views On Christianity1481 Words   |  6 Pageswhich God is the Father, Son and Holy Ghost. God is a loving and personable being who created humanity and has mankind’s best interests at heart. Christianity affects how a person behaves and thinks because Christianity is a frame of mind and is an unwavering faith in a God who rules over all things. God God is a divine being, one to be feared but also to be loved. God is the creator of all things, an eternal being who is incomprehensible and is ruler of all things, the King of kings. God createdRead MoreBenchmark Assignment : Gospel Essentials Essay1386 Words   |  6 Pagesview of who God is, the purpose of humanity, the true identity of Jesus, the restoration of humans to God, acknowledging the strengths and weakness of the worldview, and the practicality of living out the worldview. God The first foundational aspect of the worldview is found in who God is. The Christian’s worldview of God is that God is part of the Trinity, which is made up of three persons: The Father, the Son (who is fully God and man), and the Holy Spirit, but they are all one God (Diffey, 2014)Read MoreBenchmark Assignment : Gospel Essentials Essay1405 Words   |  6 Pagesview of who God is, the purpose of humanity, the true identity of Jesus, the restoration of humans to God, acknowledging the strengths and weakness of the worldview, and the practicality of living out the worldview. God The first foundational aspect of the worldview is who God is. The Christian’s worldview of who God is that God is part of the Trinity. The Trinity is made up of three persons: The Father, the Son (who is fully God and man), and the Holy Spirit, but they are all one God (Diffey, 2014)Read MoreThe Christian Worldview And What Impacts Those Beliefs Have On My Own Worldview1290 Words   |  6 PagesChristian worldview. God is the largest element due to His place as the foundation of the power and influence. God created humanity and allowed for their fall. He positioned Jesus Christ to save humanity from itself, satisfy divine judgment, and to reconcile their relationship with God. This paper will explain how each component is essential to the Christian worldview and what impacts those beliefs have on my own worldview. God The Christian worldview revolves around God. In the textbook God is describedRead MoreSignificance Of Christ s Resurrection Essay1630 Words   |  7 Pagescourse of human history as regarding to the communion between man and God the Father. A necessary step in the reconciliation process between man’s sinful nature and God as a just judge. So it is not whether it is one or another, historical or theological. Whether the audience is believer or non-believer. A proper, biblical understanding of Christ’s resurrection serves as a foundational truth for those who root genuine faith in God. Moreover, it is also the same faith that believes in the work thatRead MoreChristian Worldview As A Student1448 Words   |  6 Pagestopics from who is God or what is the reality of human nature is gone through. Giving the student the ability to weigh his or her personal views against the Christian worldview presented, not persuade or to change their views but to give a chance to develop their individual views while searching for the reasons for their worldview. From the individual experiences to the personal traditions and faith in life can change how someone views the world. Through the beliefs held about humanity and how the worldRead MoreThe Gospel Of The Christian Worldview1471 Words   |  6 Pagesattributing creation to G od to loving your neighbor, there is a lot that Christians have to attempt. Which is where the beauty of Christianity really comes because the Christian faith is based on a relationship with Jesus and not necessarily works. Christian Worldview There are multiple essentials that need to be address when trying to define the Christian Worldview. The first being God, the creator of the universe and his personality. The second is humanity and how it’s communion with God has been lost.Read MoreThe Foundational Components Of Christianity1691 Words   |  7 PagesChristianity, an analysis of the Christian worldview, and my personal beliefs and conclusions on what it means to be a Christian. God In the Christian worldview, God is the ultimate and sovereign creator of the universe. He is the supreme authority and has power and rule over all things. According to Wood, â€Å"’Creation theology’ begins with the theistic belief that God is the creator and sustainer of the universe, and reasons â€Å"backwards† to determine what traits such a creator must possess to accomplishRead MoreMain Components Of The Christian Worldview1412 Words   |  6 Pagesbeliefs on creation, humanity, morals and what happens after death. According to Waddell, (2014) â€Å"Worldviews are also like lenses found in eyeglasses that serve as the means through which a person sees the world.† (para. 43) In this paper, the main components of the Christian worldview will be discussed, to include God, humanity, Jesus, restoration and analysis of Christian Faith as well as a reflection of my own beliefs. God The Christian Worldview is founded on God as the creator. God is viewed to beRead MorePlato s Symposium, By Plato1273 Words   |  6 Pagestheir own versions and viewpoints to praise the god of love. First, we have Phaedrus, who starts to say that love is the most ancient of the gods and should be praiseworthy, next we have Eryximachus who states that love affects everything in the universe and that it should be protected, next we have Aristophanes, who states that the reason why love is on earth is because god has split humanity in half and that man should fear the gods and should embrace love to feel whole again, and last we have Socrates

Accountant Responsibility Free Essays

string(337) " by the CPA and therefore the company’s engagement letter with the firm was violated and the CPA’s in question â€Å"breached his duty to his client by failing to exercise the degree of skill and competence that an ordinarily prudent accountant would under the circumstances† making the firm negligent \(Beatty ; Samuelson, 2010, pg\." Accountant Responsibility Introduction Accounting by definition is â€Å"The bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business† (The American Heritage). An accountant’s responsibility is not something that is equally split or separated by category. It is not something that can be defined easily or without a lot of research and thought. We will write a custom essay sample on Accountant Responsibility or any similar topic only for you Order Now An accountant responsibility is said to be between their clients, third parties, and the government itself, but it is also a personal responsibility.An accountant takes trust into their hands from others, and what is done with that trust is how an accountant makes their name. A choice will always have to be made one way or another but the choice should maintain your reputation as a trust worthy, ethical, and legal accountant. When you think of scandals in the accounting industry, what actions come to mind that causes the scandals in the first place? When accountants lie about statements or try to hide money, add money, or change money, usually for the benefit of themselves and others such as CEO’s, right?Well those are what require regulation from the government and accounting responsibilities to be reevaluated. Over the past few years we have seen the economy go from a feeling of reaching new heights, to the lowest of lows and with that came the accounting scandals and the need to expand government regulation. In response to the changes in the economy the public wanted accounting standards and government regulation to assist in alleviating the way financials were being reported so the money that was being lost wasn’t nearly as detrimental as it looked.The changes in the economy required changes in regulation. The changes in regulation set the need for accountant responsibility to be expanded. This paper is to go into details about the â€Å"three major parties† that accountants have a responsibility to; their clients, third parties, and the government. †¢ Responsibility to clients An accountant’s contract between their clients and themselves is called an engagement letter (Beatty ; Samuelson, 2010, pg. 379). This letter is the legal responsibility an accountant has and can specify exactly what an accountant is supposed to do for a company or client.A client needs to prove two things in order for their accountant to be liable for negligence; the accountant breached his duty to his client by failing to exercise the degree of skill and competence that an ordinarily prudent accountant would under the circumstances and the accountant’s violation of duty caused harm to the client (Beatty ; Samuelson, 2010, pg. 379). With these statements covering the legal aspect of the accountant’s responsibility to their clients the next portion will stick to the ethical concerns one of which can also be considered a legal concern, fraud.An accountant has a choice to make when they come to work each day. They can choose to tell the truth and have a successful career ahead of them, or they can choose to lie, cheat, or steal and be found guilty. An accountant is liable for fraud if (1) he/she makes a false statement of fact; (2) he/she either knows it is not true or recklessly disregards the truth; and (3) the client justifiably relies on the statement (Beatty ; Samuelson, 2010, pg. 380). †¢ Responsibility to third parties Accountants who fail to exercise due care are liable to (1) anyone they knew would rely on the information; and (2) anyone else in the same class† (Beatty ; Samuelson, 2010, pg. 381). This makes the third party in question mean just about anyone besides the government or the clients.The biggest responsibility through a third party in general will be to the public. Professional accountants owe their primary loyalty to the public interest, not just to their own financial interests, company directors or management, or current shareholders at the expense of future shareholders (Brooks ; Dunn, 2010, pg. 1). First and foremost we are to ensure that all activity is ethical in consideration to the public interest. If an action on a financial statement is beneficial to the company, the accountant, the current shareholders, the owner, and yet in some way still harms the public in the long run because of the way it is being reported, then it is ethically wrong to post it in that manner. Even if the current owners or shareholders push to see it reported in that way, to ensure you keep your reputation as an ethical accountant now and in the future, it is to be reported as intended to show the truth.There will be times when it seems more beneficial, monetarily, to yourself to take advantage of grey areas and loop holes that are given. Reread the last sente nce and understand when the word â€Å"seems† is there, in reality, the benefits do not exist in the long run. †¢ Responsibility to the government An accountant’s responsibility to the government starts and ends with following the laws given and the regulation specified by the government. The regulation laws that deal with accountant responsibility are many but the main ones are the Sarbanes-Oxley Act of 2002 (SOX) and the Securities Act of 1933 ; 1934.Criminal acts made by accountants that are punishable by law and could result in a fine or even going to jail include but are not limited to willful violations, wrongdoing in the preparation of tax returns, and even violations of the security laws (Beatty ; Samuelson, 2010, pg. 383). Action/Claim against Accountants or Accounting Firms †¢ Responsibility to clients Angelo P. Danna, CPA and Mark P. Dentinger, CPA gives an example of accountants not holding up the responsibilities to their clients. Both of these accountants were a part of an audit for ILC Technology and the opinion of the audit was not that of a qualified auditor (Sec. ov). To give a client an audit knowing it was not a qualified auditor however it did not give an unqualified opinion. The issue here is that the company was given the wrong information by the CPA and therefore the company’s engagement letter with the firm was violated and the CPA’s in question â€Å"breached his duty to his client by failing to exercise the degree of skill and competence that an ordinarily prudent accountant would under the circumstances† making the firm negligent (Beatty ; Samuelson, 2010, pg. You read "Accountant Responsibility" in category "Papers" 379). †¢ Responsibility to third partiesThe largest case to date that has to do with third parties and an accounting firms responsibility to that third part was the one whom the rule was written after. â€Å"In Ultramares, Touche, Niven ; Co. had conducted an audit of Fred Stern ; Co. Stern, seeking a loan, later provided a copy of the audit report to a potential creditor. The creditor provided the loan and when Stern failed, the creditor sued Touche to recover its loss. In its opinion, the court declined to hold the accounting firm liable to an unknown third party who relied on the audit report. In his famous statement, Judge Benjamin N.Cardozo distinguished accountants from others and set forth the consequence of extending liability to parties whose reliance upon a statement could not be foreseen† (Moore, 1995). †¢ Responsibility to the government The specific example of an accountants responsibility to the government was breeched can be found in the Adelphia scandal. â€Å"The Commission brought civil and administrative proceedings against Deloitte for violating GAAS in connection with its audit of Adelphia’s 2000 Financial Statements† (SEC. gov). Imagine any normal family trying to start a family business. That is what began Adelphia in this case.Adelphia was ran by the Rigas family; John, Timothy, Michael, and James. Adelphia had a seven member board and the family itself held four of those seats, automatically given them a right of power in a corporation that some may have considered â€Å"fishy† before the scandal ever started happening (Brooks ; Dunn, 2010, pg. 297). Accounting-client Privilege Expansion †¢ Should it be expanded? Why or why not? A part of accounting-client privilege that is the most controversial is confidentiality. Confidentiality proves that what is legal is not necessarily ethical and what is illegal is not necessarily unethical.Rule 301 of the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA), which states that a member in public practice is not allowed to disclose any confidential client information without the consent of the client (Werner, 2009). On the other hand take this information from an article published in the March 1953 Journal of Accountancy: It seems clear that voluntary disclosure of confidential information by a CPA might be justified ethically only if it were necessary to prevent a crime not yet committed.There seems no legal or ethical requirement of voluntary disclosure of past acts, even though fraudulent, so long as there is no affirmative act of concealm ent on the part of the CPA such as suppression of the evidence, harboring of the criminal, or other positive act designed to conceal from the authorities the fact that the act has been committed, and so long as the CPA has not relieved, comforted, or assisted the offender to hinder or prevent his punishment (Editorial, â€Å"Confidential Relationship Between CPA and Client,† p. 95). This also ties back in with professional accountants owing their primary loyalty to the public interest and to adhere with the public’s interest breaking confidentiality may be necessary. †¢ Whistle-blowing responsibility if it were expanded Imagine the accounting-client privilege being expanded to the same point as attorney-client privilege. Meaning that no matter what was said or what was known by the attorney because the client confided the truth with them, it could not be repeated.It is more than obvious that whistle-blowing would be non-existent at that point. However, there are in betweens when it comes to accounting client privilege currently, and one that goes just as far as attorney-client privilege. Auditors who suspect that a client has committed an illegal act must notify the client’s board of directors (Beatty ; Samuelson, 2010, pg. 383). After that point in time if nothing happens an official report has to be submitted and then the SEC has to get involved in order to ensure the problem is taken care of. It is an accountant’s responsibility to give correct information to a company’s share-holders and the public and if the accounts first responsibility was to its clients, well you can imagine the consequences. Regulation would seem nonexistent at that point because there would be no need for an accountant to report any wrong doings and in turn wrong doings could basically be gotten away with. Conclusion First and foremost, it is my belief that an accountant does owe their first responsibility to the public. The public looks to accountants to find the truth in a land full of confusing financial statements.The only way for the public to know what is really going on with a company’s books is through the interpretation that is giving by an accountant. Moral standards and decent behavior in those who practice bookkeeping methods are essential when preparing statements concerning the assets, liabilities, and operating results of a business (Vaux, 2010 ; The American Her itage). Even if the current owners or shareholders push to see it reported in that way, to ensure you keep your reputation as an accountant now and in the future, it s to be reported as intended to show the truth. There will be times when it seems more beneficial, monetarily, to yourself to take advantage of grey areas and loop holes that are given when you are an accountant. Reread the last sentence and understand when the word â€Å"seems† is there, in reality, the benefits do not exist in the long run and it is also the reason for needing regulation and accounting standards. An accountant is entrusted as someone who can complete financial statements in an honest and accurate way.They have to be able to tell it how it is whether it is to the CEO, the shareholders, or the public who is looking at the financial statements as possible indicators of investment opportunities. How to cite Accountant Responsibility, Papers

Mark Twain Essays (389 words) - Mark Twain, Twain,

Mark Twain Mark Twain Mark Twain is proably the greatest American author to ever live. His style of writing changed the world forever. Before Mark Twain everyone wrote on serious topics. Twain was the first American to write comedys. People liked him because never bofore had their been an author who actually could make the reader laugh. Many people wonder how Mark Twian has become the greatest American author. Dr. Elliot Engle says Englands best writer, William Shakesphere, wrote over thirty-five wonderful plays. Mark Twain wrote only seven stories. Most of his stories are about kids. The one story that makes Mark Twain such a great author is the ?immortal Huckleberry Finn.? Dr. engle claims that this book will always be an American classic. Mark Twain was born 1835 in a small Missouri town called Hannibal. His birth name was Sammuel Langhorne Clemens. He used the name Mark Twain during his professional carrer. ?Twain drew on his boyhood along the Mississippi River for many of the characters and incidents in his work.?(Benets) It was obvious that Twain did not like his home state for Missouri. Once he left, ?He never returned?(Dr. Engle). Engle also says that he called his home state ?Misery?, instesd of Missouri. During his childhood, Twain's family was not very rich. His father was an unsuccssful lawyer from Virgina. Mark Twains days in school did not last very long because he dropped out. The first job that Twain got was working for the newspaper in Hannibal. This job was the worst in the town(DR. Engle). Every mourning he had to wake up at 4:30 to be at work by 5:00. When he got to work he had to chop wood to warm-up the office, wake the editor, cook the editors breakfast, pick-up the editors mess, and finally mop the floors. This was the eaisest part of his job. Hannibal did not have a typewriter to type the words onto the paper with, so Twain had to stamp every letter onto the paper. He never could find the letter he was looking for because the drunk janitor,who woked their, always was stamps in the wrong spot. So before every letter he put on the paper, Twain would have to look to make sure it was the correct one. English Essays