Aging Of Aging And Aging Essay - 1652 Words

As aging is a stage of development that cannot prevented, the question of â€Å"can one’s aging be more successful than another?† is posed my many. Researchers continually consider the differences between aging successfully, and aging unsuccessfully. As researchers work to complete their studies, many find a reoccurring basis of successful aging. A basis of successful aging can be set including: physical health disease free, chronic illness free, mental health disease free, among many others. The only problem with this basis is the difference from person to person in terms of what makes aging successful. As individuals age, their mental state is a large predictor of how the person will age. A positive mental state about aging, will have a more positive effect on a person’s aging process. Many factors may influence the positivity of aging, such as negative aging stereotypes and discrimination because of older age. These negative aging stereotypes include b ut are not limited to: older adults are not as smart, older adults are angry all the time, older adults are bad drivers, older adults are isolated and never socialize. In adult aging and development, having a positive outlook on aging will lead to better mental and physical aging. Ageism as defined by Merriam-Webster (2016), â€Å"prejudice or discrimination against a particular age-group and especially the elderly†. A study conducted by Nelson (2016), studied the effect of ageism and negative stereotypes which older adultsShow MoreRelatedAging Of Aging : Aging2605 Words   |  11 PagesWhat is aging? It is not easy to come up with a working definition of aging; different academics around the world defined ‘aging’ from different perspectives. Based on the collected information I have, I define aging –a multidimensional process of physiological, mental and social changes that occurred over the course of life. Though it is beyond human control, aging experiences may vary between individuals. â€Å"In the developed world, chronological time plays a paramount role. The age of 60 or 65, roughlyRead MoreEffects Of Aging On Aging And Aging1343 Words   |  6 Pagesover time. The changes include physical, social and psychological changes. Causes of aging are very uncertain. Besides, there are several factors which predispose an individual to premature aging. Current theories suggest that this process occurs to due to cellular damage such as DNA oxidation by free radicals causing biological systems to fail. Internal processes such as DNA methylation may also result in aging. Predisposing factors such as space escapades, use of chemically intoxicated substancesRead MoreAging And Its Effects On The Aging1360 Words   |  6 Pagesover time. The changes include physical, social and psychological changes. Causes of aging are very uncertain. Besides, there are several factors which predispose an individual to premature aging. Current theories suggest that this process occurs to due to cellular damage such as DNA oxidation by free radicals causing biological systems to fail. Internal processes such as DNA methylation may also result in aging. Predisposing factors such as space escapades, use of chemically intoxicated substancesRead MoreAging And The Aging Process1669 Words   |  7 Pages Aging, it’s something that as a species of life on this planet we are predisposed to and its results are an inevitable factor that effects our bodies in several ways, from cataracts development to the progression of memory issues from such diseases as Alzheimer’s or Huntington’s. The concepts of aging are broken down into two theories widely accepted by several varying fields of studies such as gerontology, the study of the aging process, and oncology, the study of cancer and tumo r development.Read MoreThe Aging Of Population Aging1563 Words   |  7 PagesSarah Bolduc SOC 438- Aging in Society Prof. Brasher 11/11/2015 Population Aging Population aging is a term used to describe a country that has rising life expectancy and declining fertility rates. Populations age when both fertility and mortality rates are low, less people are being borna nd less people are dieing. This phenomenon of a larger proportion of older population is happening in many countries and placing a burden on the younger population to support them. One of the country’s experiencingRead MoreThe Aging Of Population Aging1553 Words   |  7 PagesAging of population (also known as demographic aging) is a summary term for shifts in the age structure of a population making them looking of elder aged person . A direct consequence of the on going global fertility rate decline as well as make the society less working and aging causes lot of health issues too , population aging is expected to be among the most prominent in whole world . Population aging is progressing rapidly in many developing countries as well as developed nations tooR ead MoreThe Aging Process Of Aging910 Words   |  4 Pagescycle which views aging as a study decline in functions, the life course perspective sees â€Å"growth and development as a lifelong process†(Novak, 2012), in other words, we as humans are constantly changing, evolving and adapting to the world we live in. Many studies delve into the aging process, physical, mental and emotional to name a few. These studies have been cross-sectional, longitudinal as well as using cohorts to develop conclusions that will enlighten and enhance the aging process in societyRead MoreThe Signs Of Aging And Aging858 Words   |  4 PagesWhen a person thinks of aging, they can think of many things, from a baby getting taller, to an older person growing gray hair. A person’s body changes constantly throughout the span of their life. There is no helping it. While most people think of a person getting older as a person getting wrinkles, losing hair, and becoming more fragile, there are actually many other affects than just those. There are visible effects, and effects that are not visible by just looking at someone. In this paper, bothRead MoreThe Biology Of Aging And Aging942 Words   |  4 PagesChapter 6, Youth and Aging, analyzes how age is percieved throughtout society as a whole. It looks at how the youth are treated and how the elderly are treated. I am very passionate about section 6.6, Problems of the Elderly, because I think we need to focus on giving support to the elderly. I think it is especially important as the dependency ratio is increasing and as the amount of elderly increase the amount of services they need will also increase. The eldderly face many challenges as theirRead MoreAging : An Inevitable Part Of Aging Essay1300 Words   |  6 Pagesâ€Å"Oh my gosh, I just found a white hair!† â€Å"I am getting old and I do not like it!† â€Å"I hate birthdays. I do not want to get old.† Who never tried to hide your age? Why are we so afraid of aging? Aging is a normal process of life; the only ones that do not age are the dead ones and Tina Turner’s legs. If the only way not to get old is to die, so why do we get so upset when we find the first white hair? It is probably because there are so many myths out there about old age. So, before we start crying

John Stuart Mills Essay - 564 Words

John Stuart Mills John Stuart Mill was one of the most well regarded and widely renowned philosophers and economists in history. He was considered a philosophical genius by the age of 20, and was mainly taught only by his father. His father believed that he should be educated and be taught many different languages and philosophies to become a well-rounded individual. When he had to end his studies early in life because of a mental breakdown at the age of 20, he soon recovered and was something different than when he first studied. Not long after he recovered he showed how different he was than his father and began writing in the Westminster review. He has widely been known for his views on liberalism that he showed in†¦show more content†¦It is of no surprise that he also supported individual freedom of thought and expression on the grounds of individual autonomy and minority protection. He stated that such freedom would encourage and not interfere with individual development, both social and intellectual, and would help in the emergence of truth. Mills greatest impact was his views on utilitarianism. In his essay Utilitarianism in 1863, Mill undertook the first real critical analysis of utilitarianism. He attempted to combine rationalism and romanticism to create both an objective political philosophy and a morally satisfying one. Mill asserted that life could not be judged on the simple hedonic principle of pleasure and pain, which Bentham had used because life was just more complicated. Not all pleasures are equal in value, he said, with the pleasures preferred by people with more developed character ethically superior than others. Unlike Bentham, who did not believe the prospect of man being able to pursue spiritual perfection, Mill placed equal importance on the cultivation of feeling and the building of character. He also passionately defended the rights of free speech and the value of individuality. Mill showed the fact that a wide range of character was to be found in society, and that some of it certainly was not exactly ethically fit, fearing that public opinion could become a sort ofShow MoreRelatedThe Mill By John Stuart Mill1537 Words   |  7 PagesJohn Stuart Mill was a famous philosopher and historian. Jeremy Bentham who advocated for utilitarianism just like Mill influenced much of Mill’s works. Mill’s works were also greatly influenced by Jeremy Bentham’s brother, Samuel and Mill’s father, James. Mill had many early works prior to his writings on utilitarianism. Mill discusses how to determine right and wrong, but this seems to be an ongoing conflict. Mill believes that in order to prove goodness you must have ethical morals lined up inRead More`` On Liberty `` By John Stuart Mill1458 Words   |  6 PagesJohn Stuart Mill was an English philosopher and a progressive in British politics during the 17th century. He lived during a time of political transformation in England caused by the Industrial Revolution. The Industrial Revolution brought social mobility to the middle and lower class, along with more political participation. With this newfound freedom, the people of England felt their liberties were being diminished because they had the ability to accomplish all the more but in some cases, couldRead MoreThe Contributions Of John Stuart Mill1250 Words   |  5 PagesJohn Stuart Mill was a British philosopher who was born on May 20, 1806 in London, England, to Harriet Burrow and James Mill, a noted economist, philosopher and historian. Jam es Mill was an educated man who was heavily involved in an early 19th century movement called philosophic radicalism, a school of thought also known as Utilitarianism, which highlighted the demand for a scientific foundation for philosophy, as well as a humanist approach to economics politics. It was this foundation fromRead MoreJohn Stuart Mill And Utilitarianism983 Words   |  4 Pagesor principle to be applied; which means, consequences do not matter morally. In the other hand, Consequential ends based ethics, with John Stuart Mill and Utilitarianism, drive decisions through the amount of happiness to be produced as a consequence; which means, the rules and principles do not matter morally. In solving this dilemma, considering John Stuart Mill principle will be most efficient, this is because, decisions should be made in time before their consequences appear and in specific casesRead MoreUtilitarianism By John Stuart Mill930 Words   |  4 PagesAnalysis Paper 2 In the essay â€Å"Utilitarianism† by John Stuart Mill, he explains his support for utilitarianism and argues any misconceptions of it. In his essay he talks about the difference between higher and lower pleasures and what significance they have in his utilitarian moral theory. His theory is based on the rule that â€Å"actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness.† Many people experience different kinds of pleasureRead MoreJohn Stuart Mill Is A Man Essay2494 Words   |  10 PagesJohn Stuart Mill is a man that has been immortalized by the public as both a genius, and a man before his own time. He has made countless contributions to philosophy, ethics, economics, and politics; he was a man not afraid to speak his mind, often to a candour level that become expected of Mill’s works (Browne 274). This frankness became attached to Mill’s, as he was typically swift and cunning in the disablement of opposing views and logical backing of his own. However, because of this, and hisRead MoreUtilitarianism, By John Stuart Mill1372 Words   |  6 Pagessupported philosophical argument that when boiled down to its most basic elements, can be described as creating â€Å"the greatest good for the greatest number† (122). Such was the sentiment of John Stuart Mill, one of act utilitarianism’s (also known as just utilitarianism) greatest pioneers, and promoters. Mills believed that his theory of always acting in a way that achieved the greatest net happiness was both superior to other philosophical theories and also more beneficial to the general public.Read MoreUtilitarianism, By John Stuart Mill1599 Words   |  7 PagesUtilitarianism is a doctrine in normative ethics that is outlined and defended by many philosophers, including the English philosopher John Stuart Mill as a standard to determine what are right and wrong actions. At its most basic claim, th e right course of action one must take should be in the interest of maximizing what is known as utility. The right course of action is determined as being right if it maximizes the total benefit and happiness gained, while at the same time reducing the greatestRead MoreJohn Stuart Mill Essay1369 Words   |  6 PagesRepresentative Government, written by John Stuart Mill, there is a concern for the tyranny of the majority. He expresses his concern in, On Liberty, by supporting an increase in individual liberties. It is expressed again in, On Representative Government, by promoting a true democracy. Mill proposes remedies for combating this tyranny of the majority, and further discusses the compatibility of those remedies and the effect they will have on society. Mill addresses the `tyranny of the majorityRead MoreJohn Stuart Mill And Plato1015 Words   |  5 Pagesdifferent ideas about government, but only a few have discussed women’s roles in government and society. Two great thinkers John Stuart Mill and Plato, are apart of this small group of philosophers and have even been described as feminists. In this essay, I will discuss the ideas of Mill and Plato that have led to their feminist epithets and whether or not I think it is true. Mill is considered to be one of the earliest feminists in history because of his campaign for gender equality. In Mill’s essay

Marketing The New Car Brand Free Essays

In undifferentiated strategy, it is assumed that the market is one great homogeneous unit, with no significant differences between individuals thin that market. 4. 3) Customized approach: Companies overlook customized approach to make brand profitable in market as it is strategy which is adopt to develop for each customer as opposed to each segment. We will write a custom essay sample on Marketing The New Car Brand or any similar topic only for you Order Now This approach is dominant in market. This approach can make brand different from other car brands by giving the different requirements in assembly line. Undifferentiated marketing would be the best for England SEC. According to Blithe, undifferentiated marketing is about using a ‘scatter gun’ approach (2012: 85). In the future plans we will introduce customized approach as well. By adopting this approach we can make our brand different from other car brands by giving the different requirements in assembly line for the manufacture of automobiles. The cars will not be class-leaders, and European models will offer higher standards, but the launch England SEC is at least inoffensive and should offer lots of room. 5. Positioning: Kettle (1997) says that ‘Positioning is the act of designing the company’s offering and target customer’s minds. Positioning is not what you do to a product; it is what you do to the mind of a prospect (Rise and Trout, 1972). To make our brand compete in racket we have to focus on some positioning strategies. Fig (AAA) According to market survey Renault has positioned their brand up, that creates a vacuum and Geol. can hold that position. As AKA, Haunted, fiat and Citroen will be the main competitors for our England SEC, so in order to penetrate in the market we have to introduce more competitive strategies. Along with providing low price and longest warranty, Geol. has to pay more focus on customer services. Therefore geol. is providing breakdown cover for three years and as geol. exclusive Geol. will provide customers with low premium or can also offer them change in their premium n heavy months so that customer will attract to buy the car and can offer discount if they make the payment in full as one off payment. This will help Geol. to stand out than other competitors and will help to get more sales and profit. 6. Marketing Mix: The term â€Å"marketing mix† was first coined by Neil Borden, the president of American association in 1953. It is a mixture of several ideas and plans brought forward to promote a particular product and brand. The elements of marketing mix are often called the four As of marketing which are: product price promotion place Fig (AAA) This four up’s concept was used in old era when choice was limited with no extra services. But now in this changing consumer marketing services with product are essential which gives rise to 5th P I. E. People. Some commentators added two more As which are physical evidence and processes. For our Geol. England SEC, we have used these 7 As as follow: 6. 1) Product: Product quality and reliability should be in our mind if we are going to capture consumer market. The specification of England SEC is 0-MPH: 12. Sec; Top speed: 1 MPH; Economy: 43. Amps; ICC: 181 g/km; Kerr weight: keg; Engine type: 4 heel drive; Power: EBPP at ramp; Torque: 127 lb. Ft. At ramp; Gearbox: 5- SSP manual. Rupee’s automotive fit-and-finish departments certainly don’t have anything to fear from this car Our brand Geol. England SEC provides convenience and comfort, reliable performance and long warranty of 7 years to compete main competitor Aka because Ski’s unique selling point is its 7-year warranty (business case studies, 2012). The SEC isn’t going to threaten Rupee’s class-leading family cars – but from EYE. O for a full-sized family car, no one will expect it to. 6. 2) price: Sound pricing decisions are crucial to a successful business and should be considered at both long-term strategic and short-term tactical levels. We priced our brand similar to competitor and Geol. SEC will be EYE that is cheap and affordable for the purchase of a new car. Geol. will be launched as an entry level, for money’. Geol. will providing easy finances and also provide discount to the customers who will pay the balance off in one payment. . 3) Promotion: As people in UK are not aware of our brand Geol., so we will spend a huge amount to promote by participation in automobile exhibitions, advertising on internet, swappers, magazines radio, television and by personal selling leaflets. 6. 4) Place: The place aspect of marketing mix deals with the distribution channel for products and services. In order to control the distribution channel, Geol. at the beginning will generate more automotive dealers so that the car display shops go high and people can easily approach it. We will increase the numbers of directly operated stores in order to get an access to the local markets and will also create a website in order to reserve a place in the e-commerce world. 6. 5) People: This element of marketing mix covers the front line sales and customer service staff ho will have a direct impact on how your product is perceived. Galleys distributors will not only make their staff well-trained and knowledgeable about the product, but also there will be the right kind of people for the Job. Geol. will consider customer service as top preference. . 6) Physical Evidence: Geol. will provide as much evidence of the quality as possible. To make customer relax and confident Geol. will also offer test drive service, so the customer can have some practical evidence before buying. Geol. will ask for feedback from customers so we can develop to attract new customers. 6. 7) Processes: The process part of the mix is about being ‘easy to do business with’. Geol. will provide customer with customer help line number which will be easily accessible to the right department to solve their problem. Geol. will also design its website with update technology, which will show the availably or non-availability of the product in particular shops. These advances processes will help Geol. to attract customers because of its ‘easy-to approach’ method. 7. SOOT ANALYSIS: weaknesses, opportunities and threats involved in a project or in business venture. The soot analysis for Geol. SEC is briefly described in table below: Table (AAA) 8. Recommendations: We should go for media advertising to improve brand image by spreading company policies and innovations to our consumer. Advertisement of Geol. through different channel like web, print media etc. Is also necessary. As customer today has become more cynical, time constrained and demanding therefore to deliver real customer satisfaction, our priority at launch is to have a trained representative network. Mostly customers have concerns about customer services, to get market edge we have to make and consistently keep our customer service as good as customer needs and acquirement. Geol. can target new customer through logical appraisal and feedback. We should have to customize our product according to customer desire like fancy styled alloy rims for young customers, diesel engine for customers doing high motorway mileage etc. Geol. should do engine modifications to attract wide range of customers. Geol. should not be market orientated only for capturing the consumer technology and have to do some innovation regarding car specifications like car interior/exterior design in order to compete with other car manufacturers and to capture consumer intentions. We have to widen our range as quickly as possible, probably at least a new model range every year for the next few years. 9. Summary of Days article: the Days article says that business performance depends on the advance skill in understanding the customer which has being generally approved by the marketing researcher who says the impact is high in market orientation on business performance. It is almost axiomatic that through on-going monitoring of customers, their needs, and market conditions, firms adapt to develop and deliver the products and services that are valued by customers by using total quality management (TTS). This behavior, termed market orientation (MO), is now central to marketing thought and practice as a key predictor of firm performance. However, the construct continues to receive critical, largely adverse, commentary from some scholars, Hammer and Parallax (1994) argued that an MO leaves the organization open to the tyranny of the server market in which managers see the world only through their current customers’ eyes and develop TTS which does not give positive output. Brother, Hilbert, and Pit (1999) suggested that being market oriented detracts from innovation. The common theme among the criticisms is that businesses pay a penalty or being market oriented. Slater and Nerve (1995) also argued that MO is â€Å"inherently entrepreneurial† because a market-oriented firm is able to anticipate and respond to the latent and emerging needs of customers. Mentor, and ?isomer (2002) found that MO mediated the impact of entrepreneurial proclivity on business performance. Although they advance the literature, these studies do not explicitly acknowledge or measure the proactive dimension of MO and thereby fail to respond adequately to the charge that MO is overly responsive However, significant gaps remain in responding to the critics. First, scholars present an overly positive view of responsive and proactive MO they neglect the potential costs associated with each dimension of MO that may diminish firm performance. The responsive and proactive market orientations may influence overall new product program performance through their impacts on incremental and radical innovations, respectively. This suggests that project teams working on product improvements may practice responsive MO, while those working on radical innovations practice proactive market orientation. 0. Summary of â€Å"the new consumer† article: See appendix, page 12. 11. Critical appraisal of recommendations in relation to Days article : In our recommendations we are quite agreed with Days initial statement that customers are very important and the more you know what customers want, the more you are going to do business profitably. And we also recommended that business should relate and regulate its capabilities according to customers demand. But we are not agreed with Days statement of being totally market oriented using TTS. Here we will oriented because it get distracted from innovation and that’s why we recommended that Geol. should not be market orientated only for capturing the consumer market UT also should have a look over future aspects and innovations. 12. Relating critical appraisal to the new consumer: As relating new consumer to the recommendation made on the days article, we analyses baker also said that the consumer should be given be given importance as the business environment has been changed now. He said the key challenges facing consumer marketers have been thrown up by the tectonic change that has impacted the macro-marketing environment. In the shift from a production-driven to a consumption-led economy, conventional approaches to consumer marketing are not succeeding in enabling organizations to master the dynamic complexity of the new market place. These key challenges can be summarized as the need to: Address the concern of brand owners and retailers. Embrace the new consumer. Help organizations develop real consumer responsiveness. Lift marketing out of its crisis. How to cite Marketing The New Car Brand, Papers

Professional Responsibility and Ethics in Accounting

Question: Discuss about the Professional Responsibility and Ethics in Accounting. Answer: Introduction Code of conducts are principles that all employees and professionals in an organization are expected to follow. The principles guide the professionals in decision making and how to behave in the work place. The code of ethics have a significant impact on your work practices , however, the impact in an organization depends on how the company uses it. All companies are involved in an ethical obligation continually talking about laws, rules, rights and duties, and the like facing these concepts which generates its ethical code which becomes the identity of the company or organization, which will be valued by society in general, it is important this trial because a company must be accepted socially to succeed (Accounting ethics, 2006).No individual or organization is beyond the ethical judgment in each decision must always be taken into account ethics, regardless of the type of goal or trading company. You can not spend the interests of the company above the interests moral and / or ethi cal society. How ethics and behaviour affect individual in their real work According to the respondents interviewed in this research, they are aware that ethics and behavior have a real effect on their work. The set of rules of conduct given by the Code of Ethics that regulate the activity of Public Accountant, is minimal guidance material or performance criteria that adopts the accounting profession on their daily actions in the public in general; further it provides that these principles are equally valid for all Chartered Public Accountants either working in the public, private sector or in teaching (Code of ethics, 2010). All Public Accountant should be aware that should always be adhered to the ethical principles of integrity, objectivity, independence, Reliability, Responsibility, Enforcement Standards and Laws, Competition, Professional Development, respect and collaboration with colleagues. All the accountants interviewed acknowledge the importance of ethics in the following areas. The Code of Professional Ethics, not only serves as a guide to mora l action of each Public Accountant, but also by him, the Accounting Profession declares its firm intention to comply with society and serve with loyalty, honesty and diligence (Duska Duska, 2003).The Certified Public Accountant must always keep in mind the following principles that should govern their professional and personal drive permanently: Integrity.- must be honest and forthright in carrying out their professional work. Objectivity.- must be fair and not let prejudice or influence other people override their objectivity. Professional Competence and Sufficiency.- Care must possess knowledge, skill and experience to be able to apply reasonable care and diligence, you should seek advice or assistance when required to ensure that the professional services provided are executed satisfactorily and must refuse to run when not have the necessary qualifications for it. Character Confidencial.- shall respect the confidentiality of the information obtained and not disclose it without authorization unless there is a legal or professional obligation that requires them. Behavior Profesional.- must act consistently taking care of the good reputation of the profession and refrain from any behavior that could discredit a person or to the profession as a whole. Standards techniques.- out should bring their professional services in accordance with relevant technical and professional standards. You will be obliged to run with care and skill requirements of the client or employer as they are compatible with the requirements of integrity, independence and objectivity, and shall meet the standards of accounting and auditing established internationally. Awareness to the code of conduct and ethics From the ten professional accountants that were interviewed, nine out of ten of the respondents were aware of the professional bodys code of conduct. It is clear from the research that most of the accountants are aware of their professional bodys code of conduct (Frye Pearson, 2008). The ethics of every work is determined by the treatment along with the relationship that every professional relate to particular cases that may be filed in the personal , specialized or social framework in their association with the people who constantly tries . Professional Ethics is ethics in itself used for the exercise of a job and also recognizes the principles of ethical activity of all its associates , in the strange circumstances by which their professional responsibilities put them (Jeffrey, 2005). Individuals who exercise a profession in providing their knowledge as well as skills in the service of people , have duties and tasks to all areas as well as individuals who rely on their work , t herefore it is important for these professionals acceptance as well as compliance Ethics guidelines governing the relationship with the clients , employers , staff , the State as well as the general public ; so it is vital that there is a code that contains the general rules relevant to daily practice of profession conduct . Possible consequences if they breach the code of conduct According to the research and answers provided by the respondents, most severe consequences include being struck of from the profession and being deregistered by the accountants body. Hence you lose your work permit. Other consequences include law suits instituted by the clients that have been affected by the actions of the accountant when they breach the code of conduct (Jeffrey, 2008). Professional body and how it polices its code The accountants body has different channels in which the matters relating to the issues and unprofessional conduct by its members can be communicated. The body has a committee that looks into the cases brought by the complainants. This is one of the ways that the accountacy body polices its code. In this Code it provides that its compliance is mandatory for all Chartered Public Accountants who are enrolled in any Departmental School and pursue the profession both individually and associated and dependent and independent including performance teaching. It provides that Members of the Order must adapt their professional conduct to the standards in the Code. Also standard behavior that should have with their colleagues which should be one of respect and collaboration (Jeffrey, 2008). It provides that all actions must be with honesty, good faith, maintaining the honor, dignity and professional capacity, assuming their responsibility for their reports or opinions that are endorsed with his signature. It states that the public accountant has an obligation to professional secrecy and may not benefit from the facts of which it is aware. In performing its function must maintain its independent judgment, act with objectivity and impartiality. The practitioner defends the good faith, and this presumes that a public act is according to law and decency, and that is why the government defined the code of ethics of definition Public Accountant profile lord and master is high human quality that is the man who gives his word and holds it so rain or shine ... so shake the earth or its inhabitants. The Act 43 of 1990 the Code of Professional Ethics of Certified Public Accountant was enacted, this law includes the set of permanent rules on ethics that must adhere Public Accountan ts registered with the Central Board of Accountants in the exercise of the functions of the Public Accounts established by the laws and regulations. What is the need of professional accounting in planning, analysis and evaluation of the organization? Public Accounting is a profession that aims to satisfy the needs of the organization, by measuring, evaluation, planning, analysis and interpretation of financial information from companies or individuals and the preparation of reports on the financial situation, on which decisions of entrepreneurs, investors, creditors, and other interested parties on the future status of such economic entities are based. This certification will be considered an integral part of it (Jeffrey, 2013). Your reflections on the similarities and differences in expectations Similarities Both the professional body and the accountants expect the code of ethics to be applied in their professional work. Accountants have are of the view that the code of ethics are very important in their work because it enables thaem to know how to relate with their clientele. On the other hand, The professional body mandated to oversee and formulate the ethics, is also of the view that the code of ethics are important to reduce any conflict that may arise during work. Differences The difference is brought in by the fact that the professional bodies expect that all the code of conducts should be followed. However, according to the accountants interviewed, not all code of ethics are followed to the letter, because some of them are not very practical to be applied. My reflections on this is that the professional body and the members( accountants) should amicably resolve any grey areas in the code of ethics and also be more inclusive when formulating these codes. Your reflections on what this means for you The accountants need the code of ethics when doing their work. However, the rules should be made in consultation with the accountant because they are the ones that are affected by the code of ethics. The code of ethics are important for regulating the profession and reducing any professional misconduct by the accountants The exercise of public accounting involves a social function especially through public faith which is given the benefit of order and security in economic relations between the state and individuals or those with each other. The Public Accountant in the development of their professional activity must be used in each case analysis methods and more appropriate evaluation to the situation presented, within the guidelines given by the profession and may also resort to specialists from different disciplines to Public Accounting and the use of all elements that science and technology are at your disposal. Basic principles of professional ethics Code of ethics of public accountant The set of rules of conduct given by the Code of Ethics that regulate the activity of Public Accountant, is the minimal guidance material or performance criteria that adopts the accounting profession against their daily actions in the public in general; further it provides that these principles are equally valid for all Chartered Public Accountants either working in the public, private sector or in teaching (Pohl Pohl, 2002). The Code of Professional Ethics, not only serves as a guide to moral action of each Public Accountant, but also by him, the Accounting Profession declares its firm intention to comply with society and serve with loyalty, honesty and diligence. The Certified Public Accountant must always keep in mind the following principles that should govern their professional and personal drive permanently: Upon their respective enrollment in any of the schools, the practitioner agrees to comply with the provisions of the Statutes and other rules and regulations issued by t he Federation of Public Accountants of Peru or the Institute of Chartered Accountants to which it belongs, and also it undertakes to respect and strictly observe all set out in the Code of Ethics. In this Code it provides that its compliance and compliance is mandatory for all Chartered Public Accountants who are enrolled in any Departmental School and pursue the profession both individually and associated and dependent and independent including performance teaching. It provides that Members of the Order must adapt their professional conduct to the standards in the Code. It provides that all actions must be with honesty, good faith, maintaining the honor, dignity and professional capacity, assuming their responsibility for their reports or opinions that are endorsed with his signature. It states that the public accountant has an obligation to professional secrecy and may not benefit from the facts of which it is aware. In performing its function must maintain its independent judgme nt, act with objectivity and impartiality (Professional ethics in accounting and finance, 2010). You should refrain from giving an opinion or negative comments about the performance or suitability of any other colleague. It states that the Certified Public Accountant, who exercises the profession individually or collectively, will offer its services in a serious and measured, without abuse of advertising, without damaging her personal and professional dignity of their colleagues.Notes that the Public Accountant whatever the field in which it operates is responsible for their actions and therefore should always drive with caution and high standard. The Chartered Public Accountant who holds the University Teaching has an obligation to transmit the updated knowledge of the profession and the rules of conduct provided by the Code of Ethics to students, and gird all academic and administrative acts to ethical principles and moral virtues, without realizing their condition Teacher for economic or other benefits dishonestly, thereby denting the dignity of all the accounting profession and his other colleagues Teachers. Failure to comply with the provisions in the Code of Ethics by any Chartered Public Accountant, constitutes violation of the Code of Ethics and deserves his punishment according to the seriousness of the offense. The practitioner defends the good faith, and this presumes that a public act is according to law and decency, and that is why the government defined the code of ethics of definition Public Accountant profile lord and master is high human quality that is the man who gives his word and holds it so rain or shine . In performing its function must maintain its independent judgment, act with objectivity and impartiality. You should refrain from giving an opinion or negative comments about the performance or suitability of any other colleague. Code of professional ethics Professional quality of work. In providing any services expected of a true professional Public Accountant job so you always have in mind the provisions of the profession regulations that are applicable to specific work that this play. Professional preparation and quality. As a requirement for the Certified Public Accountant agrees to provide services, you must have the necessary technical training and ability to perform professional activities successfully. The exercise of public accounting involves a social function especially through public faith which is given the benefit of order and security in economic relations between the state and individuals or those with each other (Templar, 2011). The practitioner shall not take advantage of situations that may be impaired who have hired their services. Agreeing to the economic compensation to be received by the public accountant must always have a presence that remuneration for their services is not the only objective or the reason for t he exercise of their profession. The practitioner take care of their relationships with their partners, with colleagues and institutions that group, seeking the dignity of the profession but never undermine exalted, acting with team spirit. Dignifying based professional image quality to reach who sponsors their services and society in general an image of professional and personal quality (Templar, 2011). All Public Accountant who somehow conveys his knowledge will aim to maintain the highest professional and behavioral standards and contribute to the development and dissemination of the expertise of the profession. Conclusion The practitioner has an obligation to professional secrecy and not disclose for any reason the facts, data or circumstances of which it is aware in the exercise of his profession, except the information that force the laws .Public Accountant can benefit by using information obtained in the exercise of the profession, nor may communicate such information to others who take advantage of it. The CPA may consult or exchange views with colleagues on matters of opinion or doctrine, but should never provide data identifying individuals or businesses concerned, unless it is with consent of the parties concerned. The practitioner who is a member of other institutions will refrain from directly or indirectly involved in acts that are detrimental to the profession of Public Accountant. The practitioner acting both independent function as a dependent, assume professional responsibility in relation to their reports, opinions, affidavits etc., which are endorsed with his signature. 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