Prostitution Is A Worldwide Dilemma - 3053 Words

Introduction Wherever one has been born and raised throughout the world, prostitution has always been prevalent. Prostitution is a worldwide dilemma that occurs on a day-to-day basis with the opposite sex, as well as with the same sex. Prostitution, as many describe it, is the world s oldest profession, which is defined as the exchange of sex for money demonstrating that it has always existed and will continue to exist (Shannon, 2010, p.1388). Prostitution itself is a cycle; having sex with clients, getting arrested, going to jail, paying fines, and then returning to the streets and starting it all over again. Although the timeline of getting arrested varies dramatically between city to city, some go weeks/months without an arrest and†¦show more content†¦In this paper I will explain prostitution in Canada as a whole as well what should be done next to increase the safety and livelihoods for fellow Canadians. Explanation of Prostitution The exchange of sexual services for monetary considerations, the act that is referred to as â€Å"prostitution† or â€Å"sex work† that is done by prostitutes or sex workers (Corriveau Greco, 2014, p.347). Although prostitution sounds to be straightforward; one has sex for money. There is an intricate business behind what is commonly seen than just the prostitutes on the streets; there are, in fact, many different types of prostitution. With the several that I will explain, they come along with their own dangers and different business models. First, starting with the most basic, although not the most common, this one is the street employee. The street employee is one that walks around the streets but usually waits on a street corner for a potentially interested client to stop by and negotiate the prostitute s terms, and if they both agree on a price for whatever the client wants, then they will proceed to carry out the act either in the clie nt s car or a spot they boy decide on. Street employees earn relatively minuscule amounts of money and are most vulnerable to abuse. This includes theft, assault, rape, harassment, robbery and brutalities from clients. In

AICPA Code of Professional Conduct Example

Essays on AICPA Code of Professional Conduct Research Paper AICPA of Professional Conduct: Highlights and Brief Overview A privilege that professional accountants have is the opportunity to become certified public accountants and then to become a voluntary member of the American Institute of Certified Public Accountants (AICPA). By taking the step of being an AICPA member, the accountant is upheld to higher standards than those who opt not to join the AICPA. This paper will briefly examine seven key areas of the AICPA code of conduct including: (1) public responsibility; (2) objectivity; (3) independence; (4) due care; (5) competence; (6) diligence; and (7) Rules 202 and 203 of the AICPA Code of Conduct. Being responsible to the public is an overriding concern of all the objectives. In brief, the AICPA states that AICPA members have responsibilities or obligations to all who use their services (aicpa.org, ET section 52). Other duties in this area are obligations to cooperate in the accounting community; keeping public trust; and to carry on trustworthy self-regulation. In order to keep the trust of society, the profession relies on AICPA practicing members to do their part in successfully meeting the Code of conduct regulations (aicpa.org, ET section 52). Further on the topic of responsibility is how members must be honest and candid in any professional service to the public which includes having integrity, objectivity, and using professional care (aicpa.org, ET section 53). Objectivity is a second area of concern. According to the AICPA, objectivity is a mindset which allows the individual to be fundamentally honest and free of conflicts of interest (aicpa.org, ET section 55.01). Interestingly, even though AICPA members not working in public practice may not be required to maintain independence, they are still required to be objective or free of conflicts of interest whether they are performing any professional work ranging from tax services to working with financial statements to consulting work (aicpa.org, ET section 55.04). A third area examined is with independence. Independence is defined by the AICPA as both being conflict free in mind as well as appearance from a third party’s observation (aicpa.org, ET section 100.01). In other words, independence can be impaired if a reasonably informed third party could perceive an impairment or a conflict of interest. There are many ways independence is impaired. There are seven general ways to evaluate whether or not independence is an issue. These would include: (1) self-evaluation threats; (2) advocacy threats; (3) opposing interest conflicts; (4) family member conflicts; (5) attempts to influence threats; (6) monetary self-concern threats; and (7) performing management function threats (aicpa.org, section 100.13-section 100.19). In certain cases, some acts are deemed inappropriate for independence even if risk is at a very low level. The AICPA uses a risk-based method regarding independence, and if an act could cause a conflict of interest either in perception or in reality then the CPA should try to either minimize the risk to acceptable levels or eliminate the risk. Under the risk-based method, the problem areas are located and then examined both separately and then as a whole to see if independence is impaired (aicpa.org, ET sections 100.01 and 100.05). Certain acts as outlined by the AICPA cause an independence issue automatically. For example, a covered member cannot have any financial interest in an attest client regardless of how minor the dollar amount (aicpa.org, ET section 100.02). CPAs must remember to have the client make all management type decisions along with having the client accept responsibility for final outcomes of nonattest services (aicpa.org, ET section 101.05 101-3). Examples of items that would cause an independence problem for CPAs hired for an attest engagement would be: (1) approving or completing transactions for a client; (2) preparing source documents for a client; (3) maintaining control over a client’s assets; (4) attempting to supervise an attest client’s employees; (5) trying to influence management type decision making; (6) having any type of control over or implementing a company’s internal controls; (7) going before the Board of Directors in representation of management (aicpa.org, ET section 101-.05 101-3) The AICPA Code of Conduct further elaborates on which type of functions are acceptable to perform in nonattest activities along with what type of functions are considered unacceptable. For example, a CPA can provide bookkeeping services where the member is simply posting transactions that are pre-coded. However, CPAs cannot determine coding or general ledger routing for themselves. CPAs can also complete financial statements assuming that the information is taken directly from a trial balance that the client has already completed. They can also suggest any type of journal entries, but the CPA cannot approve or authorize a journal entry to be made (aicpa.org, section 101.05 101-3). Similar principles exist in other services including the use of technology. CPAs can do basic non-management functions of installing a pre-packaged software package or assist in setting up a generic chart of accounts, but cannot design an Accounting Information System for the client or make any significant changes to the source code in a technology system (aicpa.org, ET section 101.05 101-3). According to the AICPA, due care is constantly seeking the highest standards possible. It would encompass both diligence and competence while stressing the importance of a CPA’s professional responsibility to both the general public and the profession (aicpa.org ET section 56.01). Part of due care is competence and the AICPA states that competence is acquired from both training and time spent in the accounting work environment. The beginning of meeting competence requirements would be obtaining licensing as a certified public accountant. Beyond the CPA licensing, there is a need for ongoing education along with dedication to staying abreast of the latest knowledge of the profession (aicpa.org, ET section 56.02). A final note is being aware of the need to seek outside help from others in the profession if the CPA feels he or she is not qualified in a particular area (aicpa.org, ET section 56.02). Competence would encompass skills of the CPA and a good grasp of the accounting principles involved with being able to apply the principles in the proper way. A member does not claim to ever make mistakes, yet should have a good background in any area before working for a client in the given area. Only accepting assignments for which the CPA feels qualified for is important (aicpa.org, ET section 201.02) Diligence as mentioned by the AICPA would involve acting completely and in a responsible manner. Being careful to use the correct professional standards whether in an ethical or technical sense is key function (aicpa.org, ET section 56.04). Rules 202 and 203 of the Code state that CPAs must adhere to the official guidelines of the profession as expressed through GAAP. This includes both auditing and other professional services (aicpa.org, ET section 202.01). Rule 203 states that by applying GAAP correctly, it should almost always lead to a fair and non-misleading opinion. Yet, Rule 203 also realizes that there may be occasions arise where an actual application of GAAP could lead the financial statements to be misleading. This would usually occur in cases where new laws are enacted or a new way of conducting business is performed. In these cases, the CPA must use professional judgment to ensure the financial statements are fair and not misleading (aicpa.org, ET Section 203.01 – Section 203.02). References Aicpa.org (2010) â€Å"AICPA Code of Professional Conduct---Current and Historical Versions† Retrieved from: http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/default.aspx AICPA Code of Professional Conduct Example Essays on AICPA Code of Professional Conduct Essay AICPA of Professional Conduct AICPA of Professional Conduct One thinks that one of the most important purposes of the AICPA Code of Professional Conduct is its setting forth of guidelines for accounting professionals regarding the ethical principles and rules of conduct of its members. Like in any other profession, individuals must be guided by certain rules of conduct to maintain the integrity of their profession. Having a code of conduct for accountants will earn respect for them. If people know that they are guided by a code of conduct, they are assured that they will perform their duties within the highest standards of professionalism. Furthermore, a code of conduct for accountants would mean that they always put the stakeholders’ welfare above their own personal welfare. It will not only benefit their clients and employers, rather, it will benefit the public. If accountants act according to a code of conduct, people are assured that they are giving accurate information. T he public relies on accountants to give truthful data on a company’s performance and on this basis; they may decide to purchase or sell stocks of corporations. The stock market’s performance is based on the financial pictures presented by companies, which rely greatly on their accountant’s credibility. It therefore follows that the status of the stock market, which forms part of the economy of a nation, may be dictated indirectly by accounting reports created by accountants. If these accountants do not have a code of conduct, then the reports that they will give out will be questionable and may not be a valid basis for investment decisions. Another important purpose is to support and improve the accounting profession (Bradford, 2008). Through its various activities, AICPA is able to assist accounting professionals in the conduct of their duties and responsibilities. Their publications provide accountants with the latest issues in accounting and in the other fields of business. Aside from the publications, AICPA also requires its members to pursue continuing professional education to keep them updated with recent developments in their profession (Bradford, 2008). Support for any profession is essential. In this manner, they can also police their own ranks. Anyone who does not follow their code of conduct may be pressured by members of AICPA to perform their duty well. This purpose is important because if people of the same profession group together, their association can be a venue where they can raise problems with regards to their profession. They can also serve as one voice in issues relevant to their profession. The third most fundamental purpose of the AICPA is to assist in the formulation of the technical standards for CPAs (Bradford, 2008). This is very important because if there will be no technical standards for CPAs, then every accountant will have his own way of making his own rules and financial statements. It would then be difficult for readers of accounting records or financial statements to assess the true picture of a company. The stakeholders of companies will not see the real performance of their corporations. Investors will find it complicated to make investment decisions based on reports of the accountants. Analyzing the financial picture of companies will be quite a challenge for financial institutions such as banks because evaluation of the figures cannot be backed up by standard accounting procedures. Approval of loans will therefore be tough for financial institutions. It might also jeopardize the whole banking industry if accountants of companies use their own accountin g procedures. References Bradford, T. (2008, June 9). What is the AICPA? Retrieved May 25, 2012, from suite101.com: http://suite101.com/article/what-is-the-aicpa-a56505

Life of Pi Symbolism Essay Example For Students

Life of Pi Symbolism Essay Dhami 1 Karanvir Dhami Ms. Yu ENG3U March 7, 2011 Symbolism in Life of Pi In Life of Pi there are many literary devices used to present the different themes in the novel. The main literary device used in Life of Pi is symbolism. Symbolism is often used to represent an object to something else, either by association or by resemblance. Most of the names of animals, objects and even humans in this novel have a symbolic meaning. In Yann Martel’s Life of Pi, symbolism such as pi’s name, the colour orange and the algae island, are used throughout the novel to provide Pi with protection to help him either survive or overcome his emotional pain. The mathematical pi is undefined, infinite and unable to be understood, just like Piscine Patel. †¦show more content†¦ The island can be compared to the Garden of Eden. Pi discovers the â€Å"black fruit† on the twisted branches of the tree of â€Å"knowledge of Good and Evil† and his illusion of a perfect island is destroyed. There is a heaven and hell type scenario with the passing of each day and entering of each night. At day the meerkats eat without having to kill and show no fear not even towards Richard Parker. At night however, the ecosystem of the island feeds on itself. Pi then realizes, â€Å"*he+ preferred to set off and perish in search of my own kind than to live a lonely half-life of physical comfort and spiritual death on the murderous island† (Martel, ). The algae island provided Pi with a protection from the struggle he had to survive on his journey across the Pacific. The island provided Pi with food such as the algae and the meerkats which he did not have while he was on the boat. It also provided Pi with shelter against storms; he also did not have that in th e boat. Yet Pi still left the island because he realized to live in this island he would surely die without ever meeting another human being again. Pi left this lifestyle and chose to go with Richard Parker back into the voyage across the Pacific. The last object of symbolism is the colour orange. The colour orange is shown to be associated with survival. However, Pi has been exposed to the colour orange before through Hinduism. In Hinduism the colour orange is used to symbolize fire, when the religious .

Jose Rizal free essay sample

To many Filipinos, Dr. Jose Rizal’s life had been an open book, but his works and sacrifices seems not to achieve independence for his country and countrymen but still admired and remembered up to this day. His life was full of controversies and unanswered issues about his works and beliefs. One of them was the issue of his supposed retraction. Retraction is defined as to withdraw a promise, statement or opinion.(Miriam Webster, 1999 p520). It was said that he refuted his writing against the teachings and practices of Catholic Church, returned to the Catholic faith, and abominated masonry, but there seemed to be a discrepancy in the documents linked to his retraction. Rizal’s alleged retraction was declared to be true by the friars who were with him before his execution. During the last 24 hours before Rizal will be executed, Jesuits came in and out together with other visitors, including members of his own family. We will write a custom essay sample on Jose Rizal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page That night Rizal wrote out a retraction based on the formula of Father Pi and signed it about 11:30 pm. The retraction contains two significant points: First: the rejection of Masonry (â€Å"I abominate Masonry†) and Second: a repudiation of â€Å"anything in my words, writings, publications, and conduct that has been contrary to my character as a son of the Catholic Church.†(Dr Eugene Hessel, Rizal’s Retraction: A Note on the debate, 1965). Father Visa, one of the Jesuit priests who visited Rizal, testified that, â€Å"Rizal wrote and signed in his own handwriting in my presence the document of retraction.† His testimony was later on notarized on May 22, 1916. There were also circumstantial evidences pertaining to Rizal’s retraction, for instance, his marriage to Josephine Bracken. Father Balaguer, another Jesuit priest who visited Rizal, claimed that he officiated the marriage of Rizal to Josephine Bracken subsequent to Rizal’s returning faith to the Roman Catholic, but no proof or record that Rizal really married Bracken. Although there were numerous notarized testimonies and circumstantial evidences concerning Rizal’s retraction, the side who didn’t believe Rizal’s Letter of retraction are still intrigued on the authenticity of the documents, they believed that the retraction paper was forged. Dr. Ricardo Pascual of the University of the Philippines made a study about the authenticity of the document. He notes a  number of variations with the hand writing of the Retraction Document. Pascual also noted differences between the text of the document found in 1935 and other versions of the Retraction including the one issued by Father Balaguer (Dr. Eugene Hessel, Rizal’s Retraction: A Note on the debate,1965). Also, when the family came looking for the document of Retraction, it was said to be lost not until 1935 when it was made public. I believe that Dr. Jose Rizal did not sign the Document of Retraction for the reason that he come to the terms with the fact that even if he signs the retraction paper, he will still be executed. Rizal knew that eventually the authorities would try to stop him permanently with his influential convictions against them. Rizal himself has a mature state of mind and would stick to what he believes in. He has been consistent with his behavior and I think for the friars to be able to change it would be absurd. Moreover, I do not think that the Jesuits were that irresponsible to have lost the original copy of the document as well as to not issue a marriage certificate of Rizal’s marriage with Josephine Bracken. I recognize that many study will arise concerning Rizal’s retraction, but it does not invalidate his works and contributions for the better Philippines, but for me he should not be the National Hero of the Philippines even he sacrifices a lot I’m not convince why, even he retracted or not from all allegations he wrote the idea of his is not for Independence but for equality of treatment by the Spaniards to the Filipinos and to be a colony of Spain, because Rizal believed that the Philippines is not yet ready for Independence.