Thursday, November 28, 2019
Separating Acids and Neutral Compounds free essay sample
The purpose of this experiment was to use solvent extraction techniques in order to separate a mixture consisting of a carboxylic acid (p-toulic acid), a phenol (p-tert-butylphenol), and a neutral compound (acetanilide). Extraction is the process of selectively dissolving one or more of the compounds of a mixture into an appropriate solvent, the solution that contains these dissolved compounds is called an extract (Manion, 2004). Impurities that are present in the solution can be removed by extracting them from the original solvent into another solvent. This is done by mixing two immiscible (insoluble to one another) solvents (Manion, 2004). By mixing the solvents together rapidly the exchange of the desired product from one solvent will be transferred to the other and the impurities remain in the original solvent. The two solvent layers then completely separate from each other as they are immiscible. The process washing is the reverse process, it leaves the desired compound in the original solvent and the impurities are transferred to the second solvent (Manion, 2004). We will write a custom essay sample on Separating Acids and Neutral Compounds or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The solvent selection generally is determined by polarity, on will be polar typically wathe while the other a non-polar solution (hydrocarbon). The solvent choices that are used will always separate as they are unlike molecules and will not be able to be dissolved into each other. The result is a layering effect of the solvents within the container they are held, the denser layer of the mixture will always appear at the bottom of the container. This phenomenon allows for quick identification of the layers within the experiment with a water drop test indicating which of the solvent take on the water is the aqueous layer. If one of the compounds in the mixture can be converted into its ionic form it can be more easily extracted into an aqueous layer as it becomes soluble within the solvent (Manion, 2004). By use of acid-base reactions the ionic components that have been broken down due to the reaction become soluble with in the aqueous solutions. The techniques also need to facilitate this experiment were the use of pH paper to 2 determine acidity; determine melting points of experimentally derived substances, separate solids from solution with vacuum filtration, and to speed evaporation by use of air. Materials and Methods The extraction mixture was prepared by weighing out 0. 25-. 35 g of acetanilide, 0. 4-0. 6 g of p-toluic acid, and 0. 4-0. 6 g of p-tert-butylphenol. The exact masses weighed for the experiment were recorded in a lab notbook. Then in a 100-mL beaker 25 mL of tert-butyl methyl ether was added and the three solid compounds listed above were added and mix until dissolved. The solution was then poured into a 125-mL separatory funnel and place in a support ring attached to a stand. The extraction of the p-toulic acid was carried out by the addition of 10 mL of 0. 5M aqueous NaHCO3 being added to the separatory funnel. Then a glass stopper was placed into the funnel the funnel was inverted while keeping pressure on the stopper not allowing any of the mixture to spill out while the funnel was rocked back and forth in order to gently mix the two layers. The gas was released from the funnel periodically as the mixture was shaken until there was no longer any gas escaping from the open stopper in the funnel. The separatory funnel was then placed back on the supporting ring stand and the layers were allowed to again separate. The identity of the two layers was then determined by introducing several drops water of just below the surface of the top layer of solution with a pasture pipette in the funnel. Observation of the aqueous layerââ¬â¢s change was noted. The glass stopper was removed from the funnel and the stopcock on the funnel was opened to drain the aqueous layer from the funnel into a clean and labeled 100-ml beaker. The ether layer remained in the funnel as the stopcock was closed just as the bottom of the aqueous layer reached the top of the stopcock. This process was then repeated two more times with subsequent additions of 10 mL of the 0. 5M aqueous NaHCO3 and the aqueous layers drained off into the above mention labeled 100-mL beaker. Finally 5 mL of deionized water was placed into the funnel and mixed. The water was then drained off into the beaker containing the aqueous solution extracts. The solution was then saved until need later in the experiment. The extraction of the p-tert-butylphenol was then carried out in the exact same fashion as the p-toulic acid, with the exception that the aqueous solution added to the remaining ether solution was 10 mL of 0. 5M NaOH. The solution was mixed and the gas was in the funnel, along with the extraction of the aqueous layer three times into a clean and labeled 100-mL beaker. As in the previous step an addition of 5 mL of deionized water was used in the final extraction step. The extracted solution was also saved for later in the experiment as was the ether layer remaining in the separatory funnel. The retained solution from the NaHCO3 extraction was used to precipitate the P-toulic acid. Drop wise 3M HCl was added to the extracted solution carefully until no more precipitate was formed and the solution tested acidic, with a pH reading less than 3 as indicated by pH paper testing. A piece of clean filter paper was then weighed and the mass recorded in a lab notebook. A vacuum filtration system was constructed with a Buchner funnel the filter paper was used to retain the precipitate crystals that were formed in the previous process. Then the crystals were set to air dry completely atop the filter paper on a watch glass. The dried compound was then weighed to obtain the sample mass and a small amount of the compound was placed into a capillary tube to be used to obtain a melting point measurement. The isolation of the p-tert-butylphenol was done by first heating the NaOH extracts to 60à ° C obtain previously in the experiment to remove any remaining tert-butyl methyl ether that could inhibit the crystallization of precipitate. The solution was heated on a hot plate in a fume hood to the desired temperature and then allowed to cool. Next, 3M HCl was added until the mixture was acid having a pH less than 3. The mixture was then placed in an ice bath to further facilitate crystallization. A piece of new filter paper was weighed and the mass recorded in a lab notebook. The filter paper was then used in a Buchner funnel filtration system to separate the p-tert-butylphenol crystals from the solution. The crystals were than placed on a watch glass along with the filter paper to air dry completely. The dried compound was then weighed to obtain the sample mass and a small amount of the compound was placed into a capillary tube to be used to obtain a melting point measurement. In order to isolate the acetanilide the reserved ether layer in the separatory funnel was transferred to a clean 125-mL Erlenmeyer flask. Then approximately 1 gram of anhydrous sodium sulfate was added to remove any traces of water from the solution. The flask was then stoppered to allow the solution to dry for five minutes as it was swirled occasionally. A clean 100-mL beaker was weighed and the mass recorded and the cleared dried ether-acetanilide layer was transferred to it. The ether was then evaporated from the solution by being heated on a hotplate as a stream of air was passed over it. The remaining oily residue, the acetanilide, was crystallized by placing it in an ice bath. The acetanilide crystals were then allowed to dry, after they dried they were weighed and the mass recorded. The dried compound was then weighed to obtain the sample mass and a small amount of the compound was placed into a capillary tube to be used to obtain a melting point measurement.
Monday, November 25, 2019
Ascertain cause manner and time of death essays
Ascertain cause manner and time of death essays Ascertain cause, Manner, and Time of Death The Presumptive Sings of Death include cessation of respiration, cessation of heartbeat, changes in the eyes, and cooling of the body. Positive signs of death indicate that death has occurred. This includes postmortem lividity, postmortem rigidity, instantaneous rigor, postmortem decomposition, and insect invasion. All of these signs of death can help you determine time, cause, and manor of death. Cessation of respiration is the apparent lack of breathing. In certain types of death like electrocution and drowning, the victim may not be breathing but life may still exist. To determine if breathing is occurring, watch movements of the chest and abdomen. You can also hold a mirror over the mouth or nose too see if the victim is breathing. If breathing is absent, other signs of death should be looked for. Cessation of heartbeat is the absence of the heart beating. A person qualified using a stethoscope can only determine it. The doctor can't always detect a weak heartbeat so feel for the pulse or lay a hand flat over the left side of the chest. If no heartbeat it is likely that death has occurred but it should be confirmed by another person. Cooling of the body does not indicate death because the body may have cooled of "medical conditions retarding circulation or by prolonged exposure." If death has occurred the body will become the same temperature of its surroundings. The cooling of the body can be different in the area were the body is. If it were found in the snow the body would cool much faster then if it was found on a hot day. If the body is found in room temperature and it is "cool and clammy" it is likely that death has occurred at least 12-24 hours before it was found. " The temperature of the body is affected by the environmental factors involved." The positive signs of death indicate that death has o ...
Thursday, November 21, 2019
Problem in your local community Essay Example | Topics and Well Written Essays - 750 words
Problem in your local community - Essay Example According to traditional settings and history, the man usually stands as the breadwinners of the family. He works hard to earn money in order to support his family from outside work. The woman on the other hand is the caretaker of the family. She stays at home to take care of household chores, take care of the children, and to support the men. However, in modern times, there is a split in gender roles as more women are increasingly becoming breadwinners of their families, providing the majority of household income and needs. Gender roles grow closer by the day as we now have more and more stay-at-home dads taking care of the children while their wives go to work. Every society has a mechanism that allows for variations in the gender roles or sexuality of their members. This allows males to perform female chore while the men perform masculine chores. In the olden tradition, this was berdache, where a male who did not have strengths, skills and expertise equaled to his fellow male counterparts played the female gender roles while the strong men went to work. In modern societies, there is little or no emphasis on genders roles. In fact, they advocate for empowerment of women and education of the girl child. Hence the slogan, what a man can do a woman can do better. This shows just how open the society is to free participation of gender roles for both sexes. Men can work in jobs that were traditionally feminists, such as hairdressing and beauty therapy, while the women can also perform functions that traditionally were for the men, e.g. leadership and administration. Both sexes are equal and can perform each otherââ¬â¢s roles as competently a s possible (Fausto-Sterling 19). The success of this development angles around the various feminists movements that took place across the world championing for the equal rights of women within the society. In fact, governments and other ruling
Wednesday, November 20, 2019
The Second Rich Generation in China Interview Report Essay
The Second Rich Generation in China Interview Report - Essay Example e most expensive private universities in Los Angeles and he is planning to transfer to the University of South California where his father made half-million dollars in contributions. Since Mr. Mo Han falls under the category of the second richest generation in China, he has a good understanding of this group of individuals and the implication of their lifestyles. Although it took me some time to fix the meeting, I was glad that at the end he could spare me an hour to meet him. When the taxi dropped me off, I found out I was in front of a tremendous villa, and there was a brand new white Lamborghini in front of the villa. After I explained to the guard why I was here, he took me to the back of the house, and there was a gigantic swimming pool there. Han was lying on a chair next to the pool with his sunglasses on. ââ¬Å"Hi, I amâ⬠¦Ã¢â¬ ââ¬Å"I know who you are, let us get started.â⬠Han interrupted my introduction. To begin, I started by imploring the meaning of the term the SRG that hits most of the media channels occasionally. Han took off his glasses and said, ââ¬Å" a group of people just like me, young and rich, get the money from their familyâ⬠. A question that emerged from this point was how his parents got that rich while most of the people in China are still worried about how to pay their rent. After flashbacking, Han told me the story of his family. Hanââ¬â¢s father operated a small steel factory after he graduated from col lage. After a few years because of the sharp insight, he decided to sell the factory and started doing the real-estate business, and that is the period which Chinese real-estate market just started growing. Han termed this period as the period of ââ¬Å"economic boomâ⬠when many investors benefited from a growing public demand. After this, we looked at the negative connotation that the word SRG has come to have in the recent past. In his opinion, this group of people including him has persistently lived a filthy lifestyle. ââ¬Å"We want people to know
Monday, November 18, 2019
CARRIAGE OF GOODS BY SEA Coursework Example | Topics and Well Written Essays - 3750 words
CARRIAGE OF GOODS BY SEA - Coursework Example are founded on the application of the Carriage of Goods by Sea Act 1971 and the Hague/Visby Rules 1968. Contracts for the carriage of goods by sea which are described by a bill of lading are covered by the Carriage of Goods by Sea Act 1971 which gives effect to the Hague-Visby Rules 1968.1 The 1971 Act and by extension the Hague/Visby Rules 1968a are only applicable to ââ¬Å"outwards bills of ladingâ⬠which essentially means bills of lading that are issued ââ¬Å"from a British portâ⬠or a port in Northern Ireland so that the ââ¬Å"port of destination is immaterialâ⬠.2 Specifically Article X of the Hague Visby Rules 1968 provide that: The provisions of these Rules shall apply to every bill of lading relating to the carriage of goods between ports in two different States if (a) The bill of lading is issued in contracting State, or (b) The carriage is form a port in a contracting State...3 The applicability of the Hague/Visby Rules to the contractual terms of the bill of lading between Bushey and Blanca is important in terms of establishing possible liability and claims. Pursuant to Article IV of the 1968 Rules, the carrier is only ââ¬Å"liable for loss or damage arising or resulting from unseaworthinessâ⬠if such unseaworthiness is ââ¬Å"caused by want of due diligence on the part of the carrier to make the ship seaworthyâ⬠and to ensure that the ship is ââ¬Å"properly manned, equipped and suppliedâ⬠, before and at the start of the voyage.4 On the facts of the case it is not revealed whether or not the hull to the MV Costanzia was damaged prior to the voyage or damaged at the beginning of the voyage. As it turns out the facts merely reveal that the damaged hull was discovered at the beginning of the voyage and thus it must be assumed that the carrier (Bushey) performed due diligence in ensuring that the ship was seaworthy at the beginning of the voyage as they immediately contacted Hadley (the shipowner) who in turn dispatched ASS a society to which Hadley belonged to survey the damages. ASSââ¬â¢s surveyor however, erroneously determined that the ship was seaworthy for the voyage to Canada after temporary repairs, but would have to have more thorough repairs conducted once the ship arrived in Canada. Based on the surveyorââ¬â¢s erroneous findings, the ship set sail once again, but subsequently sank with the result that its freight was lost. Assuming the hull was damaged prior to leaving the port at Southampton, the ship was not seaworthy rendering the carrier liable if the unseaworthiness is a result of the carrierââ¬â¢s own negligence.5 If the hull was damaged prior to leaving the port, it can be assumed that the carrier was negligent, and thus Article IV(2)(p) applies. Article IV(2)(p) provides that the ship owner and the carrier will only be exempt from ââ¬Å"latent defects not discoverable by due diligenceâ⬠.6 It can be argued that since the damage to the hull was discovered once the vo yage began, it was not a latent defect that could not have been discovered by due diligence. Based on the assumption that the damaged hull existed prior to the voyage and ultimately caused the damages and losses suffered by Blanca, both Bushey and Hadley as carrier and shipowner respectively are liable under Article IV(2)(p) of the Hague/Visby Rules, 1968. Even if the damages to the hull were not sustained until after the ship began its voyage, Bushey and/or Hadley will remain liable under the Hague/Visby R
Friday, November 15, 2019
Impact of the Sarbanes-Oxley Act on Internal Controls
Impact of the Sarbanes-Oxley Act on Internal Controls 1. Introduction In 2001, Enron reaffirmed that their previous financial report had to revise as accounting errors existed in their computer system. After that, Enron the largest US corporate with assets of $63.4 billion faced the end road of bankruptcy suddenly. Four thousand employees face losing theirs job and retirement pays (Benston, 2002). It is not merely one person can break a solid business structure. The result of investigation shows this case was a corporate scandal. The Enrons top executive empowered the employees to manipulate the stock price. As a result, the Sarbanes-Oxley Act was legislated because of the fraud behaviors which created by Enron. President Bush described this scandal as the most far-reaching reforms of American business practices since the Great depression when he signed SOX Act (Hays 2003, cited in Eichar S. 2009, p.1). It seems likely that the weak internal control system were has ability to prevent the accounting scandal happening. Moreover, the top managers did not function effectively in order to monitor theirs companys financial condition as well as involving in accounting scandal. Another problem is that the managers ethics behavior needs to be tested and considered. The main purpose of SOX Act is to prevent a fraud such as Enron case happening again, whereas some people have the skepticism with SOX Act that can still work for modern corporation. This paper attempts to analyse that internal control was generally become more effective since the Enron scandal. 2. Accounting Information Systems The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has a definition on internal control that as a process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. (http://www.coso.org/resources.htm) When Sarbanes-Oxley (SOX) Act (to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes, US congress) (SOX Act) has been signed in 2002, the concept of internal control has been carefully considered in information system improvement. The section 404 of SOX Act indicates that company has the responsibility to declare the assessment of internal control structure in each fiscal financial report. For an organization, an accounting information system (AIS) which is a key framework for information system plays an important role in organization, processing and management the process of transaction, which is a foundation for building information system in business (Moscove, 1999). Because accounting information system could bring benefit for computerized company. Not only can it control obvious audit trail (an obvious evidence to confirm the transactions accurately) for purpose of assurance and auditing, but also it has connecting general demand for physical protection of assets. Nowadays, the Enterprise Resource Planning (ERP) system is used popularly after SOX Acts had announced. ERP system is built based on the advantage of accounting information system. According a research indicates that 80 percent of the fortune 500 firms have implemented the ERP system (SAP, 2005 cited in Brown Nasuti, 2005), because of the following benefits: accessing data in time, integrating the process of business operation and transferring internal information correctly. The SOX Acts requests the enterprises should keep going on evaluation of the management risk, ERP systems still has significant effect on collecting risk management data as companies used it (Brown Nasuti, 2005). Research (Huang, Hsieh, Tsao, and Hsu, 2008) shows the most important factor of internal control dimensions is the control environment: monitoring. There is a good example illustrates some main elements of internal control as using ERP system. Research (Huang, Hsieh, Tsao, and Hsu, 2008) finds some featu res of using ERP systems in Taiwan public companies and there are most important results tally with the purpose of internal control:(1) Establishment of IT organizations and their relations, (2) Integration and communication of financial information, (3) Development of IT strategic plans, (4) Management of information quality, and (5) Monitoring of operating procedures (pp. 104). This result is exactly integrated with the original definition of control environment by COSO: The Control Environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.(COSO, 1992 cited in Huang, Hsieh, Tsao, and Hsu, 2008, p. 114) As the result, the primary task is making security for physical control, in order to process the internal control function effectively. In addition, the senior management support could be a main factor caused ERP and IT project implementation successfully. The second issue which should be considered for internal control is integration and communication of financial information. The ERP systems could support utilize IT to combine organizational resources and information about finance and accounting for companys operation strategies. Furthermore, the SOX section 404 has regulated the internal control leading to contribution of financial reporting (Huang, Hsieh, Tsao and Hsu, 2008). The company mangers not only could use financial information for evaluating their companies financial structure and the result of operating, but also public users have more confidence to invest these companies with their safety financial information. Therefore, it is necessary to confirm the relevance and reliability of financial information. Today, firms should consider implementing a new concept of internal control monitoring (ICM) technology for purpose of support and facilitate internal control processes. There are two definitions that explain ICM function: ICM technology encompasses a range of control monitoring tasks, including the automation of routine control tests, enhanced risk assessments, evaluation and documentation of controls, and managing and communicating control assurance activities (COSO 2009 cited in Masli, 2010, pp.1103-1104) and The goal of ICM is to enhance the overall visibility of the organization to risk and performance through the effective use of technology (KPMG2008 cited in Masli, 2010, p.1104). Masli(2010) shows that most companies had imputed large-scale investment in IT development in the last ten year. Unfortunately, these funds were wasted, because some reasons caused the plan to fail, such as untrained workers can not fully use the leading software effectively and physical hardware inco mpatibility. Different than AIS and ERP system, the ICM concentrates on risk assessment and responds a message immediately if somebody intends to break internal control system. The ICM technology can link with other data of operating index. For instance, if the supervisor finds companies stock price has an unusual fluctuation in stock marketing, the monitoring system will respond to high executives and list the potential factors together. For these reasons, there is no question that the ICM technology can be used in every firm. 3. Organization of board of directors In Enron Company, the board of directors does not have responsibilities to detect the weak financial structure. Even though there were 15 members in the board of directors, they do not prohibit managers using high risk accounting standards, and ignore any potential because all members are. Furthermore, the each member had received more salary and owned high amount of Enrons stock (USA senate report). The board of directors could affect the quality of companies internal controls. First of all, one thing which has to be considered is the number of outside directors on the board of directors. Research (Beasley, 1996 cited in Yan, Jian Nan, 2007) suggests that the board independence does not usually lead to the problem of financial fraud. Then, other expertise indicates it is necessary to consider the number of directors in a board. Enhancing the board structure could reduce the likelihood of the business being exposed in weak financial system and improve the financial reporting rationality. Research (Dalton, 1999 cited in Yan, Jian Nan, 2007 p.308) states a large board has more expertise than a small one, and that it tends to be more effective in monitoring accruals. It seems that the phenomenon of weak internal control does not exist in a large board. Moreover, another expertise finds that the board size is beneficial for audit committee independence and a large board of director could have the effective audit committee as well as served high-quality audit services (Yan, Jian Nan, 2007). It seems that there are more outside directors can enhance the quality of internal control, because their independence can not be affected by compensation such as the director fees and stocks. Under SOX, the primary issues of setting up the independent auditors could lead to the reliability of the internal control. The SOX section 301 requires that the audit committee has responsibility for ensuring the audit report and each member should be independent (SOX Act). From the Enron case, it is clear that the audit committees can enhance the financial report quality and offer effective monitoring censorship in internal control. An audit committee has some responsibility of such as: review of the internal audit department and the annual audit plan, evaluate of annual financial reports and the results of audit, criticize of the internal accounting controls, and security of business assets. (Steven T., 2005 p.58) Steven T. (2005) points out that companies have the reliable financial information, because their audit committees are independent. Then, if the members of audit committees have high financial background, it can find that these companies are unlikely to have problem of i nternal control and have more abilities to find the faults of internal control (Yan, Jian Nan, 2007). One issue which should be considered the audit independence has a significant effect on disclosure of firms internal control problems. Because the fees are a potential factor to affect the relationship between auditors and client businesses, the auditors are more likely to ignore potential problems and issue an incorrect opinion on clients internal controls. Conversely, an expertise claims that there is no relation between non-charge services and independence. In order to maintain auditors reputation, they could provide high-quality service and prevent anyone doubted about their independence (Yan, Jian Nan, 2007). It can be concluded that the independence for board of directors is more important than the outside auditors (Certified Public Accountant films). 4. Business ethics In this decade, the world economic system faces one big challenge that more and more frauds have happened in each year, such as accounting manipulations, and unethical behavior. The early law and legislation aimed at purpose of financial establishment and the security of the monetary system (Rockness, 2005). Consequently, the fraud scandals happened again and again. The Sarbanes-Oxley Act has the function of providing a regulation for companies ethical behavior. The SOX section 301 has ruled on the responsibilities to the audit committee, because the audit committee plays an important role in board of directors. Analyzing recent ethical failures, one study (Lublin and Carms, 2003 cited in Rockness, 2005 p. 45) indicates the audit committee was directly involved, perceived as too closely tied to the corporation, or oblivious to financial reporting situations. In this way, the audit committee has to provide a mechanism which communicate the unethical behavior to companies employees and the external auditors. Additionally, it is obvious that SOX Act not only provides strict rules for business, but also giving guidelines for companies to establish the ethical atmosphere in order to maintain the high working performance. The SOX section 406 requires that public corporations should set up a code of ethics for senior managers, and moreover, they have to explain in annual report why not having code of ethic. The main purpose of code should be included: promotion of honest and ethical conduct, full and fair disclosure, compliance with laws, internal reporting for violations, and accountability for adherence to the code. (Securities and Exchange Commission, 2003b cited in Rockness, 2005, p. 46) In last two decades, most American companies have had an ethical code. Some of European companies also have accepted this trend. These companies have installed the codes to give theirs employees a guideline for work (Sobczak, 2003 cited in Stevens, 2007). According to one study (Kaptein, 2004 cited in Stevens, 2007) different countries companies have the different results, when those companies have implemented ethical codes. A study (Kaptein, 2004 cited in Stevens, 2007) finds that European codes concentrated on work environment are 50% that more than American codes. Conversely, the honesty was a significant issue for American codes (64%) compared with European codes (45%) and Asian codes (38%). It is clear that Americans organizations usually less concern fairness in the work. In the Enron case, it found that Enron were willing to offer high reward in order to motivate their employees to reach the business goal with the unethical behaviour. To summary all mentioned above, successful companies should have a unique ethic value that connected with business goals. These employees could use different business skills at work. It can be more flexible and adaptable without losing their important ethical values. The long term goal for businesses is that infuse a new thinking of purposeful task with the pure ethical values rather than pursuing the high income (Stevens, 2007). 5. Conclusion In conclusion, SOX Act makes the profound impact on internal control building and there are three aspects could explain why recent internal control is effective for the organizations. First of all, the role of accounting information system offer the important audit trail for accurate auditing and another benefit is protection for the physical assets. Moreover, enterprise resource planning software has an additional function which is risk management. Taiwans example shows that the ERP is linked with enhancement information quality and monitor the operating process and another function is it can integrate internal control with the communication of financial information for the operation strategies. Then, new trend is for implementation of the internal control monitoring combined with ERP system. It can ensure security of the information effectively and detect the unusual signal immediately. Secondly, the independent audit committee is an essential requirement for enhancing the financia l report quality and monitoring the internal control. More members in the board of directors could enhance the quality of audit committee and provide high-quality audit job for the companies. The last aspect is that the SOX Act has mentioned organizations should disclosure the code of ethics in financial report. It means the business have the responsibility for training the ethical culture to theirs employees. As discussed above, the SOX Act has ruled to make the internal control effective. It seems that the information system, managers structure and ethical concept have been improved and achieve the internal control effective.
Wednesday, November 13, 2019
Ted Kaczynski, the UNABOMBER - An Ethical Case Study Essay -- Philosop
Ted Kaczynski, the UNABOMBER - An Ethical Case Study The intent of this study is to determine exactly how much responsibility Ted Kaczynski must accept for his actions as the UNABOMBER. The essential problem of the situation is that Kaczynski claims complete responsibility, but he has been ruled mentally ill by the State. He adamantly denies his illness, stating that social maladjustment, although technically a sickness, is distinct from an organic based illness, and therefore within his realm of free will. We will also address the role his brother and sister-in-law played in the tragedy, their motives, and the impact their pleas have brought to bear on the dilemma. We will examine this ethology from an existentialist perspective, as this is the most applicable to Ted Kaczynski himself. Case Summary During an 18-year period as the UNABOMBER, Ted Kaczynski wounded 23 people and killed 3 with pipe bombs. He is a vehement anarchist and Luddite who feels that oversocialization and technology are destroying Man and strangling out any kind of Freedom he may have ever possessed. According to section 114 of his manifesto, "The system HAS TO regulate human behavior closely in order to functionâ⬠¦. Bureaucracies HAVE TO be run according to rigid rulesâ⬠¦. It is true that some restrictions on our freedom could be eliminated, but GENERALLY SPEAKING the regulation of our lives by large organizations is necessary for the functioning of industrial-technological society. The result is a sense of powerlessness on the part of the average person. It may be, however, that formal regulations will tend increasingly to be replaced by psychological tools that make us want to do what the system requires of us." Evidenc... ... Conclusions Existentially, David has made the dominant decision in the end, and the truly free decision. Ted, as do most ââ¬Ëmartyrsââ¬â¢ (which is how he views himself) has chosen to sacrifice his freedom by not ending his own life. Right to die? He has it every day when he looks around him. If he leaves his right to die in someone elseââ¬â¢s hands, he accepts no responsibility and therefore does not truly exist as a free individual, and therefore does not have a right to die. The strengths of this model are that there is an intrinsic master and slave: this is also the weakness, because Ted denied the existence of the master in that all men were there own masters. Unlike Ted, who claims to accept responsibility but actually denied it by denying the inequality of existence, his brother did accept the responsibility by choosing to exist in dominance.
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