Essay on Political Parties in the United States - 797 Words

Political Parties in the United States There are numerous political parties in the United States and they all have no strict requirements for membership. That means whatever group you want to belong to you can. There are also no membership lists that are maintained. Some of the ways to determine party affiliation comes from voting surveys and public opinion polls. The majority of voters in America consider themselves to be Democrats. Party identification does not mean that who is you will vote for. There are several Democrats who will vote for Republicans in the presidential election. This is much more common in the United States than in any other major country. The most common parties are the Democratic and Republican†¦show more content†¦This party was established in the 1790s. The Democratic-Republicans were led by Thomas Jefferson and supported a weak central government. They believed that the states and citizens should retain the rights and powers and that the constitution should be strictly interpr eted. Jefferson was president from 1801 to 1809. The National-Republican Party arose when the Democratic-Republican Party split during John Quincy Adams presidency from 1825 to 1829. The split pitted the party against the followers of Andrew Jackson. During this time other groups formed the Whig Party. Andrew Jackson was elected president in 1828. Most historians regard the campaign organization of Jackson as the beginning of todays Democratic Party. Jackson and his followers were known as Democrats by about 1830. The Democratic Party is the oldest existing political party in the United States. It is said to have began in the 1790s as Jeffersons Democratic-Republican Party. This party was formed to fight the Bill of Rights and against the elitist Federalist Party. In 1800 Jefferson was elected the first Democratic President of the United States. Jefferson served two terms and was followed by James Madison in 1808. Madison helped to strengthen the armed forces in America by defeating the British in the War of 1812. James Monroe was elected in 1816 and served with little opposition. The election of John Quincy Adams inShow MoreRelatedThe United States Political Parties849 Words   |  4 PagesElmer Eric Schattschneider said (1995) â€Å"political parties created democracy, and . . . democracy is unthinkable save in terms of parties†(pg.3). A political party is a group of voters organized to support certain public policies(Dictionary.com). The aim of a political party is to elect o fficials who will try to carry out the party s policies. The United States political parties are what many would claim to be the center of the nation s political system, and among the many that believe that wouldRead MoreThe Political Parties Of The United States1183 Words   |  5 Pages There are two major political parties in the United States, the Democrats and the Republicans. The Democratic symbol is a donkey they got this from the colonial times when andrew jackson kept being called a donkey so he started to use it, and we have used it ever since. The republicans got their symbol from Nast. Nast invented a famous symbol the Republican elephant. In a cartoon that Nast that had ran in Harper s Weekly in the year 1874, Nast drew a donkey clothed in lion s skin, scaring awayRead MoreThe Political Parties Of The United States Essay1304 Words   |  6 PagesMany people, including the United States, thinks the US is the greatest democracy; but many other countries question whet her they are or not because the US democracy only tolerates two political parties. In the 2014 presidential election, there were 52 political parties that ran during the election. Some examples of the main stream parties were the Libertarians, Green, Constitution, and Reform Parties (Tormsen, 2015). Other parties included the Blue Enigma, Marijuana, NSA Did 911, etc. Although thereRead MoreThe Political Party Of The United States2029 Words   |  9 PagesGroup Report There have been several changes that have happened in the United States for the past 20 years. Firstly, the powers of presidents have been expanding at the expense of both branches, mostly in the Congress. The presidents have been using their executive orders to bypass the Congress from time to time. Follow by the interest group; the social issue such as abortion has been a big controversial topic among pro-life group and pro-choice group and the issue has been settled down by PresidentRead MoreThe Political Parties Of The United States940 Words   |  4 Pagesmind and different belief that they need to follow. Therefore, there are a couple hundreds of political parties have been created for people to joint in the U.S. Each party has a particular rules and goals that they need to aim. In fact, Republican and Democracy are the two biggest parties in this country. However, there are also many interesting other political party, and one of them is The Canary Party which was establish in the Spring of 2011. In recent human history, mankind has created and witnessedRead MoreThe Political Party Of The United States Of America1590 Words   |  7 PagesThe nature of the political party system in the United States of America, the oldest democracy in existence, is that the majority party rules. In essence, of the two major contemporary political parties that has a preponderance of votes wins the majority seat or as it is called â€Å"the winner takes all system† and the party that loses takes the minority seat and gets little to no power in the political arena. As a result, there is no representation for any other political party as long as the DemocratsRead More Political Parties in the United States Essay2450 Words   |  10 PagesPolitical Parties in the United States When the founders of the American republic wrote the U.S. Constitution in 1787, they did not envision a role for political parties in the governmental order. Indeed, they sought through various constitutional arrangements such as separation of powers, checks and balances, and indirect election of the president by an electoral college to insulate the new republic from political parties and factions. In spite of the founders intentions, the United StatesRead MoreCreation Of The United States And Political Parties2153 Words   |  9 PagesAn Age to Reflect: Creation of The United States and Political Parties Jonah Grier History 100 3/24/16 American history is filled with ups and downs. Starting out with only 13 colonies, America forcibly removed themselves from the one of the strongest empires in the world. Battling against political reform, the subtraction of resources from the motherland, the debt accrued by colonists, and the bank wars, America struggles to create a self-sustaining country. Forced Founders: Indians, DebtorsRead MorePolitical Parties Of The United States : The Democratic And Republic Parties915 Words   |  4 Pages There are two main political parties that dominate politics in the in the United States: The Democratic and Republic Parties. It turns out that these two political parties are opposed to each other on a wide range of issues that affect American public life. Unfortunately, many Americans are unaware of these differences between the two parties and tend to vote their officials into office in an uneducated manner. This often results in the political gridlock that often characterize government businessRead MoreWhy The United States Needs Political Parties3191 Words   |  13 PagesLanguage and Composition February 23rd, 2015 Why the United States Needs to Add More Political Parties American politics have been divided for years by two political parties, the Democrats and the Republicans. These two parties are the two major parties in America and they are the ones that run the American government and decide what is best for the citizens of the United States. On the surface it seems like a great idea to have two parties that each have different views and can represent both

Write a Critique of Michael P. Todaro’s Definition of...

Todaro defines development â€Å"as a multidimensional process involving major changes in social structures, popular attitudes, and national institutions, as well as the acceleration of economic growth, the reduction of inequality, and the eradication of absolute poverty. Development, in its essence, must represent the whole gamut of change by which an entire social system, tuned to the diverse basic needs and desires of individuals and social groups within that system, moves away from a condition of life widely perceived as unsatisfactory and toward a situation or condition of life regarded as materially and spiritually better.† (1985:85) Todaro believes there are three core values of development and these core values are life-sustenance,†¦show more content†¦Life expectancy rose from 63 years to nearly 65 years. An additional 8 percent of the developing worlds people received access to water. And an additional 15 percent acquired access to improved sanitation serv ices. (Human Development Report 2003) However, problems of inequality do exist with economic development and inequalities may lead to lower living standards of the poorer. Gillis claims that the ultimate goal of development, that is to say, development is first and foremost a process involving people, who are both the supreme movers of development and its beneficiaries (Gillis 1996). However, social transformation is closely linked to globalization. As not all countries have integrated successfully in the global economy, GDP in these countries remained flat or even declined. Lives of people in these countries are still undesirable since low incomes lead to low levels of living. This is due to the widening of income gap between rich and poor. The rich is better off while the situation of the poor is even worsen. Examples of those countries in threat are the sub-Saharan Africa and the former Soviet Union. Africa, which is largely excluded from the global economy. Manuel (1996) argues that Africa’s failure of e conomic development nation-state formation have led to declining incomes, appalling social conditions, widespread conflicts and vast refugee flows. Moreover, the rest of Asia, including the giants of India and China,

Dealing with Stress and Ambiguity in Organizations

JOMO KENYATTA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY Dealing with Stress and Ambiguity in Organizations Group Assignment STUDENTS NAME: 1. DANIEL NDERI- HD313-C006-3244/2012 2. PATRICK LIVONDOLO HD313-C006- 3243/2012 3. TIMOTHY NYAUCHO HD313-C006-3333/2012 COURSE INSTRUCTOR: Dr. NYONGESA PAUL UNIT: HR3102- ENTREPRENEURIAL BEHAVIOUR MSC ENTREPRENEURSHIP –JKUAT (KISII CAMPUS) TABLE OF CONTENTS Title Page i Table of contents ii 1.0 Introduction 1 2.0 Symptoms of Stress 2 3.0 Causes of Stress 3 4.0 Managing Stress 5 5.0 Role Ambiguity 8 6.0 Conclusion 10 References†¦show more content†¦* Cribbing, over-reacting, arguing, getting irritated, anxiety, etc. * Deteriorating health, more of accidents, etc. * Improper eating habits (over-eating or under-eating), excessive smoking and drinking, sleeplessness, etc. 3.0 Causes of Stress Stressors can be divided into those that arise from within an individual (internal), and those that are attributable to the environment (external). Internal conflicts, non-specific fears, fears of inadequacy, and guilt feelings are examples of stressors that do not depend on the environment. Internal sources of stress can arise from an individual s perceptions of an environmental threat, even if no such danger actually exists. Environmental stressors are external conditions beyond an individual s control. Bhagat (1983) has reported that work performance can be seriously impaired by external stressors. There are many aspects of organizational life that can become external stressors. These include issues of structure, management s use of authority, monotony, a lack of opportunity for advancement, excessive responsibilities, ambiguous demands, value conflicts, and unrealistic workloads. A person s non-working life (e.g., family, friends, health, and financial situations) can also contai n stressors that negatively impact job performance. This can be summarized as follows. i. Organizational factors- With the growth in organizational stress andShow MoreRelatedCauses of Workplace Stress969 Words   |  4 PagesCauses of Workplace Stress There are many factors that can exacerbate the causes of stress in the workplace. The challenges faced by people in the workplace make the job more exciting and interesting. However, there are challenges that can also have negative effects. The normal reaction to stress is tension, anxiety and excitement and work-life goes back to normal after a while. If however, the stress becomes overwhelming or if it happens too often, there can be a problem getting back to the normalRead MoreRegency Grand Hotel3618 Words   |  15 Pagesperformance of the organization, he spent a great deal of time solving employee problems, there was an increase in the number of complaints by customers and an increase in mistakes made by the employees. The performance of the organization therefore deteriorated. Symptoms Causes of Deterioration of Performance: Symptoms Causes of Deterioration of Performance Cultural factors Communication factors Staff performance: personality and organizational fit Job design and role ambiguity Espoused and enactedRead MoreDefinitions of Self-Management, Time and Stress for Nurses1200 Words   |  5 Pageshandles stress. The purpose of this paper is to discuss how nurse leaders and managers can handle stress and time through self-management. The main points this paper will discuss are the definitions of self-management, time, and stress, sources of stress, signs of stress, strategies to manage stress, time management concepts, and how self-management relates to nurse leaders and managers. This topic is very important to nurses because â€Å"nursing is a stressful job that has excess and prolonged stress thatRead MoreCase Analysis : Office Space2344 Words   |  10 PagesCase Background In organizations, the main goal of the management, which they extend onto their employees is to complete as many tasks as possible, in the shortest amount of time. The tasks are usually given by the heads of the organization, which they pass on to the management, which they then give to the employees. The employees are tasked with completing these jobs to please their managers, who want the tasks completed in order to please the bosses of the organization. It is a recurring cycleRead MoreStressors : Stressors And Burnout2087 Words   |  9 Pagesâ€Å"chronic condition that results as daily work stressors take their toll on employees.† Stressors are factors within one’s environment, usually at work, that are difficult for an individual to deal with. Some stressors can be workload, role conflict and ambiguity, and events from one’s personal life. In the film, Peter had enough stressors that caused enough burnout to actually result in counterproductive work behavior. Though his carelessness and apathy ultimately landed him a generous promotion, this shouldRead MoreCoping with Stress in an Organization2242 Words   |  9 PagesCoping With Stress In An Organization 26 November 1994 Table of Contents I. Introduction II. Defining Stress III. Types of Stress IV. How to Handle Stress V. Recognizing Stress VI. The Military and Stress VII. Summary I. INTRODUCTION Since the beginning of mankind there has always been some kind of stress affecting how people feel, act and cope with situations. In this paper we will look at the definition of stress and what causes peopleRead MoreBalancing Work Life and Home Life1308 Words   |  6 PagesBalancing Work Life and Home Life The purpose of the article is to discuss what organizations can do to adopt more effective management of professional and private life. Organizations need to help employees define the boundaries between home and work. These boundaries should be more flexible than they currently are, the value of transition time between home and work should be recognized, and family shouldRead MoreWorkplace Intervention On Work Family Conflict1203 Words   |  5 PagesINTRODUCTION The increasing need for efficiency in a globalized economy has been challenging for workers in general. Demanding supervisors, tough tasks and some organizational rules are often seen as stressors by workers from different fields. Ethic organizations sought to improve the work quality which leads to performance in many ways. Lawson et al. (2016), studied the impact of workplace intervention on work-family conflict. These authors found a positive effect of workplace intervention on improvingRead MoreHigh Amount Of Stress Among Students1313 Words   |  6 Pageshigh amount of stress specially the university teachers. The present pilot study was conducted to identify the factors causing stress among the faculty of Graduate and Post Graduate colleges in Hyderabad, administering a questionnaire. A few coping strategies used by the faculty to combat stress are also reviewed. Through the conclusions drawn from this study, it can be suggested that the management of the colleges should focus on three things ( ) to reduce the occupational stress of the facultyRead MoreThe Supply Chain Management Function Of A Canadian Multinational Organization755 Words   |  4 Pagessustainability) and so on (e.g., Burke Cooper, 2004). For example, based on my own experience in the Supply Chain Management function of a Canadian multinational organization, while facing uncertain or unclear factors such as outsourced product and service quality, labour costs, currency exchange rates and so forth, we are now dealing with an increasing number of multi-channels with customers who, mostly, have much more demanding, specified and incoherent requirements on costs, lead time, process

Essay On Trumps Ethical Issues - 783 Words

On Trump’s announcement to end DACA Imagine a world where innocent individuals were fearful of their livelihood and the livelihood of their families, always having to look over their shoulders and stay in the shadows to avoid having everything they know ripped out from underneath them. It has been prevalent in the media lately that the Trump administration has ended the DACA program. The general consensus is that this will positively affect our economy as a nation and decrease our unemployment rates astronomically due to the job market opening back up. However, the opposite might be the case. That is the world Trump will have the power to create if Congress doesn’t make a decision to keep the DACA program within the next†¦show more content†¦Trump says that by ending DACA that he is opening up the job market to younger Americans, however, business leaders don’t believe this to be true (Gomez, 2017). One of the first, and most impactful results of the d eletion of DACA to Texas as a whole, is the decline of the G.D.P. The current G.D.P. of Texas as of now is 1.639 trillion. If DACA were to be abolished, this could drop by several billions of dollars within a decade. A drop like this could negatively affect the stock market for Texas as well. The reason for this is the decline of the amount of workers in Texas, assuming they have either been deported or are working illegally and under the table. With hurricane season this year being in the not so distant future Texas is still in the process of rebuilding, and will be for quite a while. A good portion of the people helping to rebuild Houston happen to be DACA recipients. In fact, not only are there DACA recipients on the front lines helping rebuild a place where they may not even feel welcomed, they’re also afraid to reach out for help after the devastation for fear of deportation, they’d rather suffer in silence than risk it. With DACA standing forShow MoreRelatedSoci al Services And Social Work1538 Words   |  7 Pagesthe system, and have the social worker use their power to help their client, however this is unfortunately not doable all of the time. Some agencies may reflect these inequalities themselves, and social workers often feel fear to speak up on these issues, at risk that they may lose their employment (Carniol, 2010, p. 107). We have discussed this scenario multiple times in our Basic Interventions class, particularly when talking about ethics. While most of us students agree that we would like to believeRead MoreMartha Stewart2966 Words   |  12 Pagesstanding sell order. Stewart gave this story to the government in formal interviews. After a lengthy investigation, Stewart was found guilty by the court on various charges on June 4, 2002, although not for insider trading. (AcaDemon term papers and essays). Obviously, Martha Stewart was engaged in this unethical and illegal behavior along with her broker Peter Bacanovic. Selling sh ares was just a onetime incident on December 27, 2001. â€Å"Martha Stewart was tried in U.S. District court. On June 4, 2003Read MoreBlack Mirror : A Look Into Memory6065 Words   |  25 PagesEach episode marks a separate section of my essay where I apply memory studies and theories, and respectively is followed by a real-life example of technology used within the episode. Memory studies, a term coined by social scientist and media historian, Steve Anderson, refers to a â€Å"way of looking at historical reception, what people remember of history, and the ways it is made useful in their lives†(Anderson, 21). Within this essay I will continuously refer to memoryRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesBalance Work–Life Conflicts 21 †¢ Creating a Positive Work Environment 22 †¢ Improving Ethical Behavior 22 Coming Attractions: Developing an OB Model 23 An Overview 23 †¢ Inputs 24 †¢ Processes 25 †¢ Outcomes 25 Summary and Implications for Managers 30 S A L Self-Assessment Library How Much Do I Know About Organizational Behavior? 4 Myth or Science? â€Å"Most Acts of Workplace Bullying Are Men Attacking Women† 12 An Ethical Choice Can You Learn from Failure? 24 glOBalization! Does National Culture Affect

Studies of Religion One Unit Hsc †Secularism Speech Free Essays

What is secularism? Secularism is the belief that religion should not interfere with or be integrated into the public affairs of a society. Oxford dictionary defines â€Å"secular† as â€Å"concerned with the affairs of the world, not religious or spiritual† so in this sense all civil government is â€Å"secular†. The only civil governments that are not fully secular in this sense are Vatican City and some fundamentalist Moslem states. We will write a custom essay sample on Studies of Religion One Unit Hsc – Secularism Speech or any similar topic only for you Order Now The governments of all the major countries in the world – including Australia, the USA, Great Britain, New Zealand, Italy, India, etc are all secular governments. There are multiple factors which have contributed to the decline of religion’s relevance for the integration and legitimation of modern life. The increasing pluralism and materialism of society alongside society’s increasing individualism and dissatisfaction with traditional religions are major reasons for secularisation. This trend is most evident in the significant increase in the number of people responding â€Å"No religion† in the census alongside an overall decline in the Christian figures recorded in the census Interfaith Dialogue and growing secularism. Since World War II, Australia’s population has grown and become more diverse and Australians have become more secular in nature. Secularists believe that people are comfortable without the reference to God in their lives. There are a number of reasons for the increase in secularism in Australia; these include increasing pluralism i. e. the acceptance of all religions as equal; individualism and materialism – spirituality may be overlooked when power, looks, possessions and fame are offered instead. What Impact did Secularism have on the Religious landscape of Australia post 1945? The rise of secularism has led to both a drop in the numbers of people regularly attending religious service. In 1947 only 0. 3% of the population classified themselves as having â€Å"No Religion†. However, in 1971 the instruction â€Å"if no religion, write none† was introduced into the census. This saw a seven-fold increase from the previous census year in the percentage of persons stating they had no religion (0. 8% in 1966 to 6. 7% in 1971). Thus many people who would have previously fallen under the â€Å"Not Stated† category were now included. Since 1971 this percentage has progressively increased to about 16. 5% in 1996, with a dip to 15. % in 2001. The 2001 census figures reveal that Christianity is still the numerically largest religious tradition in Australia accounting for 68. 0% of the population. However, there has been a significant decline in the percentage of people affiliated with Christianity. Furthermore, of those claiming affiliation there ha s been a decline in the regular attendance of religious services. The ongoing decline in most Christian groups as a percentage of the population is due to increasing secularization as well as other factors such as dissatisfaction with traditional religious movements, aging membership, and a lack of migrant intake. Effects of secularism †¢Loss of religious values. †¢Lack of religious church practice – civil marriages, non religious funerals, shopping malls (the new cathedrals) †¢Seeking alternative â€Å"religions† or â€Å"forms of spirituality†. †¢Social standing of clergy/church – trustworthiness †¢Political social action – Marxism, Green Movement etc. †¢Influence of scientific humanism, economic rationalism †¢Rise of New Age Religions which focus on personal satisfaction, wealth, self help groups, happiness, mind and spirit exhibitions, personal meditation, affirmation environmental â€Å"sit – ins†. These have all attained quasi religious status. How to cite Studies of Religion One Unit Hsc – Secularism Speech, Essay examples

Counseling Ethics Susan Kim Case

Question: Discuss about theCounseling Ethicsfor Susan Kim Case. Answer: Introduction Dr. Susan Lim is a prominent and renowned surgeon of Singapore. In 2007, after the death of Pengiran Anak Hajah Damit, the sister of the Brunei queen and cuisine of Brunei king died, Dr. Lim was accused with overcharging the patient (John Harding, 2011). Dr. Lim treated the patient in the period of 2001 to August 2007 and all the medical procedure made a total bill of 40 million dollars. She was charged with manipulating the bills and charging the patient astonishingly high in comparison to the natural circumstances (Asia one Health, 2016). In 2013, she was prosecuted and found guilty. In this situation, it should be noted that Dr. Susan Lim charged the client in accordance with the services provided to her. She provided client with exceptional services and in several situations she obtained training and paid from her own pocket for the services she provided. In order to put a hold to the legal proceedings, Dr. Lim claimed that in order to defend herself properly she is required to expose information that will cause unnecessary embarrassment to Brunei upon which a second disciplinary hearing was conducted. It was a threat made to the Singapore government to subvert the legal process. She indicated that she has information regarding the inconsistent relationship between the Ministry of Health, Brunei and the patients family or the royal family. In her defense, the doctor also stated that numerous gratuitous demands were asked to her including bearing the cost of a private air transport to send the patient from Singapore to Brunei. As a result, the doctor faced several charges of professional misconduct (Youtube, 2011). The basic prohibition of overcharging comes under the disciplinary offence as it is inherent in the art of being a professional. Specifically, overcharging comes under morally wrong action when a person has conducted deceit or abuse of ones position. It can be critiqued that was not simply a matter of overcharging but as the fees was astonishingly high and beyond an ethical limit. Major Stakeholders In this situation, the major stakeholders were the Brunei royal family, Dr. Susan Lim, SMC (Singapore Medical Council) and the Singapore government. Dr. Susan Lim Dr. Susan Lim was of the viewpoint that she has charged appropriate fees to the customer as she has provided exceptional services, invited foreign professionals for expert views and given special attention to the staff. In addition to it, Dr. Lim also manipulated the bills shown to the family to overcharge them. The Singapore Government The Singapore government stated that a person cannot charge higher than a certain limit. The court was not impressed by the justification of Dr. Lim which stated that due to exceptional care she charged the fees to this extent. While attending the patient, she was able to see other patients and perform other strategies (Chew, 2011). Brunei Family It can be critically assessed that the Brunei family was exploited in the situation due to their excessive wealth and affluence. Dr. Lim tried to maximize her profits in the situation and tried to obtain as much fees as she can as she knew that her client were capable of paying her. As per the article published in John Harding (2011), Dr. Susan Lim also tried to exploit the vulnerable relations of Brunei and Singapore and thought that the Singapore government will support her to protect the sensitive information of the Brunei royal family. It could be analyzed that in the last, Dr. Kim got desperate in the situation and tried to threaten the foreign ministry regarding an upcoming venture between Singapore and Brunei. Singapore Medical Council (SMC) Singapore Medical Council was in dilemma regarding the professional ethics of the doctors. In this situation, Dr. Susan charged excessively to the client in the situation wherein she was required to behave professionally. Ethical Dilemma The ethical dilemma is defined as the situation in which there are moral conflicts between one or two actions and choosing one action will refute one ethical system whereas choosing another course of action will contest another ethic (Garber, 2008). The situation could be considered as a predicament, as in this situation Dr. Lim is suffering from ethical dilemma whether she should charge her client according to the demands put on her. Furthermore, another ethical dilemma is when she will fight the legal battle she has to reveal sensitive information of her client. In this situation, the primary ethical dilemma is regarding the charges and the fees that a professional can charge ethically. Introduction to Moral Theories In order to arrive at a conclusion whether an action is morally justified or not, several moral theories have emerged. These theories try to provide a systematic method of examining what action is morally right or wrong. The major moral theories are competing in their advocacy and contradict each others views. There are certain controversial issues such as suicide wherein each moral theory contradicts. The primary aim of a moral theory is the desire to have certain system to evaluate whether a certain action is right or wrong (Timmons, 2012). There are certain models that assist a person in resolving ethical dilemmas and making ethical decisions. The moral dilemma of Dr. Susan Lim is explored with the help of certain moral theories and ethical decision making model. Counseling Process In the counsel process, the moral theories can assist Dr. Susan Lin in examining what actions are right and what actions are wrong. A theory encompasses different statements that explain some concept or fact. A moral theory can be defined as a theory that defines the wrong or right conduct. There are several moral theories and they provide the framework to evaluate and examine moral issues or certain action regarding whether they are right or wrong. The major moral theories are hard universalism, soft universalism, teleology and deontology. The Teleology Theory: The teleology theory of morality states that morality depends on what can be achieved in the end. It denotes that if a person can achieve good in situation by applying a specific course of action, then the course of action is justified. In the present situation, the course of action undertaken by Dr. Susan Lim can be justified by the teleology moral theory as according to this theory, in spite of the fact that Dr. Lim charged excessively to her client, her main intent was to take care of the patient. She was enthusiastic to provide all the necessary and other services that can prove beneficial to the treatment of the patient. She also undertook training and took advice from other experts to treat the patient. However, the teleological theory has several disadvantages: The consequences of actions are quite uncertain It may allow immoral actions on the basis of better consequences (Rawls, 2009). Deontological Ethics Theory: Another theory that can be used to justify the situation of Dr. Lim is deontological ethics theory. As per this theory, the morality of the action of a person can be judged according to his or her adherence to certain rules. In the situation of Dr. Lim, there were no certain professional rules or legislations that stop a medical professional from charging excessively. However, this moral theory also has certain disadvantages: It is inflexible; therefore, it can result actions whose consequences are not morally justified. This moral theory is impersonal. It does not consider the situation of the person and what issues result him/her to conduct certain actions (Broad, 2000). Decision-Making Process In the daily life of a professional, several situations occur, where it is required to take morally correct and ethical situations. Decision-making is a key skill and a professional can get help of different decision making models to take the correct decision. The most commonly used decision-making model is eight step decision making process in which the decision-making process is divided into eight stages. As a counselor, it is important to assist Dr. Susan Lim in taking a morally justified and correct decision. In this regard, the eight step decision-making model is taken to counsel her in ethical decision making process. The eight stages of ethical decision making models are: defining the problem, gathering all the relevant information, explores different alternatives that can assist in the situation, brainstorm and examine different choices, evaluating the alternatives, selection of best alternative, take decision and evaluate the results (Bergmann Brough, 2013). In the first step, the problem is defined, wherein it is examined what exactly is the problem, what the root cause of the problem, and how it can be solved. In the situation of Dr. Susann Li, the major issue is overcharging the client. The underlying assumption in the situation is that Dr. Susan Lim has provided exceptional and extraordinary services to the client and those services are not provided to other people. Her client, the Brunei royal family is unhappy with the excessive charges and feels unfairly treated. The problem should be solved as it will create and tarnish the image of the doctor and will result in dissatisfaction and discontent among the clients. The second stage is gathering information from all the possible sources. In this step, Dr. Susan Lim is required to collect the information from different sources, for example she should consult other doctors with similar qualification and experience regarding the charges that she should impose, check the judicial guidelines for the service providers regarding their fees and examine the total cost incurred by her before imposing the fees. She can also take guidance from Singapore Medical council. In the third step, she should judge the alternatives, in this situation; the alternatives include imposing different fees for the consultation and the treatment. Another option is increasing or lowering the fees according to her judgment regarding the services provided. Then after in the fourth step, different alternatives in the situation should be evaluated. Dr. Lim should examine these alternatives and select the best possible solution. In the fifth step, the most appropriate solution is obtained. In the present case, most appropriate alternative is to charge fees as per the professional ethics. As the medical profession is considered human service, charging patients exceedingly and working as a business is not appropriate. In the sixth step, the solution is implemented. In the present case, Dr. Lim should implement the justified solution of charging Brunei family according to the professional ethics. In the seventh step, the implemented solution is monitored for its results. When the Brunei family is charged fairly, they will not file any case and the reputation of the doctor remains intact. In the concluding step, the solution is measured for its performance. As it is the best-fit solution, the performance of the solution will be appropriate (Linder, 2013). Conclusion Conclusively, it can be stated that situation of Dr. Susan Lim was quite complex. She was suffering from moral dilemma regarding excessive charge of fees from her client. In her perception, the charges were justified as she provided exceptional services to the patient who was a family member of the royal family of Brunei. In this regard, a lawsuit was imposed upon her as she was charging excessively from the client. The situation of Lim can be explored from one of the moral theories which have been formed to distinguish right actions from wrong. The actions of doctor are justified from teleological moral theory wherein the actions are justified by their consequences. In addition to it, the deontological ethic also states that the moral position of a person can be justified from his or her adherence to the rules. However, both of these theories suffer from several limitations. In the counseling process, Dr Lim has been assisted in taking the right course of action by using the eight-s tep decision making model. According to this model, it has been evaluated that charging the client less will be the most appropriate course of action in this situation. References Asia One Health. 2016. Surgeon billed Brunei patient $40m over 4 years. Retrieved December 10, 2016 https://health.asiaone.com/health/health-news/surgeon-billed-brunei-patient-40m-over-4-years Bergmann, S., Brough, J. (2013). Reducing the Risk, Increasing the Promise: Strategies for Student Success. London: Routledge. Broad, C.D. (2000). Five Types of Ethical Theory. Psychology Press.Chew, R. (2011). DOCTORS FEES AFTER SUSAN LIMS CASE Implications for the Medical Profession. Retrieved December 10, 2016 https://www.sma.org.sg/UploadedImg/files/Publications%20-%20SMA%20News/4511/Insight.pdf Garber, P.R. (2008). The Ethical Dilemma. Human Resource Development. JohnHarding. (2011). Dr Susan Lims threatening letter to Foreign Minister George Yeo. Retrieved December 10, 2016 https://johnharding.com/2011/03/dr-susan-lims-threatening-letter-to-foreign-minister-george-yeo/ Linder, K. (2013). Crunch Time!: 8 Steps for Making the Right Life Decisions at the Right Times. Austin: Greenleaf Book Group. Rawls, J. (2009). A Theory of Justice. Harvard University Press. Timmons, M. (2012). Moral Theory: An Introduction. Plymouth: Rowman Littlefield. Youtube. (2011). Singapore Top surgeon 'threatened' MFA - 28Mar2011. Retrieved December 10, 2016 https://www.youtube.com/watch?v=xWuWLuSZ95Y

Auditing and Professional Practice Process of Auditing

Question: Describe about the Auditing and Professional Practice for the Process of Auditing. Answer: Case Study 1(a) It is customary for the auditor to be well prepared in advance before the start of actual process of auditing. For this purpose, it is essential that the auditor draws a plan taking broader understanding of the nature of business of the client and the industry conditions. Planning helps the auditor to allocate appropriate amount of resources to the right areas (Ernst Young LLP, 2012). In this context, following major issues have been identified as in the current case of City Ltd from planning view point: The evaluation of the audit risk needs to be made cautiously because the business conditions are adverse for City Ltd. There is overall industrial downturn in the construction industry in Australia, which gives rise to the risk of material misstatement. The company has under processed projects for which no buyer has yet been found. This situation gives rise to significant business risk (IAS 300, 2009). The risk of top management manipulating the financial performance is high. There may be window dressing of financial statements, thus, the auditor should plan extensive checking (IAS 300, 2009). Major areas for extensive checking should be revenues, accounts receivables, and cash. Case Study 1(b) In this case Web Ltd has expanded its IT capabilities through installation of new computer software. In the connection following audit planning issues have been encountered: There would be a change in the accounting process and consequently other internal processes, having bearing on the internal controls, will also undergo a change (Millichamp, 2002). The auditor must consider a thorough evaluation of the internal control system of the company. The auditor has to consider the overall impact of change in the information system on the audit risk (Millichamp, 2002). Case Study 1(c) Beauty Pty Ltd has established an overseas branch, which the main event that the auditor needs to consider while preparing overall plan for the audit. In this regard, there are various planning considerations for the auditor as detailed below: The inventory is transferred to the overseas branch from the domestic unit; therefore, the auditor should plan to check internal controls in relation to inventory transfer (Gramling, Johnstone, and Rittenberg, 2012). Assessing the materiality of overseas operations, the auditor should plan the resources needed to be allocated for the verification of the breach operations. The auditor should consider the risk of fraud and error in relation to the overseas operations and analyze the impact of that risk on the overall audit of the company (Gramling, Johnstone, and Rittenberg, 2012). Case Study 2(a) The test of controls is the process employed by the auditor to assess the adequacy of the internal control system. Thus, the focus of test of controls is on verifying and assessing that whether the internal control system of the company is adequate for the purpose (Gramling, Johnstone, and Rittenberg, 2012). However, the substantive approach is followed when the auditor desires to verify an amount of financial statements. Substantive testing entails more rigorous and in depth checking and it helps the auditor to collect corroborative evidences. Therefore, it could be inferred that its the purpose that forms the basis for selection between test of controls and substantive testing. Further, the initial risk assessment of the auditor also plays crucial role in deciding as whether to apply test of controls or substantive tests. Case Study 2(b) Audit approach refers to the methodology adopted by the auditor. In the cases involving high risk, the auditor adopts risk based audit approach, which requires auditor to maintain professional skepticism and alertness throughout the audit. Thus, it is the risk factor that affects the auditors mind set and thus, the audit approach (Gramling, Johnstone, and Rittenberg, 2012). At the planning stage, the auditor assesses the inherent and control risk to evaluate the risk of material misstatement in the financial statements. If the auditors assessment is that the combined level of inherent and control risk is high, it would be necessary for the auditor to adopt more rigorous checking. The increased extent of verification will help to reduce the detection risk low and thereby controlling the overall audit risk within the risk appetite. Case Study 2(c) Depreciation is the material item of expenses to be verified by the auditor, thus, it is crucial that the auditor deals with it carefully. The auditor should be completely satisfied with the accuracy and completeness of the amount disclosed as depreciation in the books of accounts. In order to ensure that the amount of depreciation as shown in the books of accounts is correct, the auditor should perform the following procedures: The auditor should perform recalculations by computing the amount of depreciation himself and cross verify the results with the books of accounts (Gramling, Johnstone, and Rittenberg, 2012). Further, the auditor should ensure that proper internal controls are in place to safeguard assets. Apart from that the auditor should also check completeness assertion to ensure that the all assets which should have depreciated have in fact been depreciated. For this purpose, the auditor should consider physical verification of the assets and tally the results with the books. Case Study 3 The financial reporting is the process of preparation of financial statements which comprises of income statement, balance sheet, and cash flow statement. These financial statements are prepared to communicate the required information to the investors and other stakeholder such as government and lenders. Thus, the question of reliability of the information communicated to the group of stakeholders arises, which gives rise to the need of auditing. The auditing is carried out by an independent third party to verify that the information communicated through the financial statements is true and correct. Thus, in this way the auditing and financial reporting is linked to each other (Gramling, Johnstone, and Rittenberg, 2012). Further, it is also important to note that auditing increases credibility of the financial statements prepared by the entity and generates faith in the stakeholders. Thus, it is inevitable to carry out auditing after preparation of the financial statements (Gramling, Johnstone, and Rittenberg, 2012). References Ernst Young LLP. 2012. Ernst Young Tax Guide 2013. John Wiley Sons. Gramling, A.A., Johnstone, K.M., and Rittenberg, L.E. 2012. Auditing. Cengage Learning. IAS 300. 2009. Planning an Audit of Financial Statements. [Online]. Available at: https://www.ifac.org/system/files/downloads/a016-2010-iaasb-handbook-isa-300.pdf [Accessed on: 09 December 2016]. Millichamp. A.H. 2002. Auditing. Cengage Learning EMEA.