Developing Conceptual Framework in Accounting

Developing Conceptual Framework in Accounting Accounting is playing an important role in nowadays society. It provides financial information to the user to make business decision. However, accountants have to follow accounting standards when they are providing the information. We may question what the principle of those standards is. Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up. This essay is going to talk about whether developing a conceptual framework is an impossible possibility. In order to talk about this, I am going through some history of accounting, the definition and compare the conceptual framework under different standards. Accounting was created for thousands years ago. It dates back more than 7,000 years which is the time of ancient Babylon, Assyris and Sumeria. (Friedlob, G. Thomas Plewa, Franklin James, 1996) At that time, people did accounting for their personal need. With the change of the times, accounting no longer work for personal need. People need common standards for stakeholders to use when making decisions. Countries built up Generally Accepted Accounting Principles (GAAP) to set up rules for accountants to do accounting. When the business is becoming bigger, people find out that it is hard to understand other countries accounting report. People need international standards, so some international standards come out, Such as International Financial Reporting Standards (IFRS) and Financial Reporting Standards (FRS). They are built by International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and Accounting Standards Board (ASB). When standard-setters were making standards, they considered about accounting theories. Geoffrey (2007) stated out that three main approaches which are used to create current accounting theories: The empirical inductive approach. This consists of distillation of theoretical principles from accounting practice. The deductive approach. This is the logical derivation of theoretical principles by deduction from assumptions. The new empiricism based on positivism, derived from the Chicago school of economics. This regards theories as worthwhile only if they are testable against empirical evidence. à ¯Ã‚ ¼Ã‹â€ 2007à ¯Ã‚ ¼Ã¢â‚¬ ° Financial accounting theories were made in these three steps in present day. In 1976, FASB defined financial accounting theories as A coherent system of interrelated objectives and fundamentals that can lead to consistent standards. According to Elliot (2004), accounting is a mean which used to recording, classifying and summarizing financial activities which include cash flow, transactions and events. It means accounting is really important for users to analyse a company, such as shareholders, investors and employee. For example, investors want to invest a company. They need to know whether a company is good to invest, so they come to accountants and get the financial report. Without accounting standards, they may feel difficult in reading those reports. For this reason, accounting standards are necessary. To make accounting standards, the conceptual framework of accounting will be need. Carsberg (1984) described that conceptual framework of accounting is used to provide general support and improve the consistency of financial standards. It can reduce the cost of making the standards by helping the standard-setters on what information should be included and how the information should be displayed. It shows conceptual framework of accounting is necessary in making accounting standards. Conceptual framework set up the principle of accounting, so it improved the consistency of financial report and is beneficial to users in analysing the report. Furthermore, à ¢Ã¢â€š ¬Ã‚ ¦conceptual framework should be viewed as a kind of gyrocompass to help us in navigating our way through the self-interest and contending ideologies that always surrounded debate about regulation. (Edwards, 1981, p. 439) Based on this, Conceptual framework should work as guidance in making accounting standards. In 1975, The Corporate Report was the one of the reports which is about conceptual framework in the early stage. Our subject is, in essence, the fundamental aims of published financial reports and the means by which these aims can be achieved. (ASSC, 1975) The report shows the way how financial report should display the financial information. It provided structure for the following standards. In 2004, IASB/FASB started a project in developing a common conceptual framework for financial report. (Murphy, 2012, p.1) In 2006, it comes out some information about the framework. For example, it listed some user groups, such as entity investors, creditors, suppliers. In 2008, more information came out. In 2010, a recent version- Conceptual Framework for Financial Reporting Chapter 1: The Objective of General Purpose Financial Reporting (IASB/FASB, 2010) was released. In this chapter, the efficiency and effectiveness of the entitys management and governing board in discharging their responsibilities to use the entitys resources is included. (IASB/FASB, 2010, para. OB4) In 2012, the IASB discussed how to restart the project on the conceptual framework. This time they believe the framework should focus on elements of financial statements, measurement, reporting entity, presentation and disclosure. (Peter Alan, 2012) The project of developing a common conceptual framework is so comp licated that IASB/FASB took lots of time to do it. Though it is still not complete, we know that it is becoming deeper from identify the users group to the elements of financial report. Statements of Standard Accounting Practice (SSAP) 2 (1971) gave out a conceptual framework of accounting before others. It was replaced by FRS 18 in year 2000. It showed that: Accounting policies assist in this process by providing a framework within which elements of financial statements, such as assets and liabilities, are recognized, measured and presented. They enhance the comparability of financial statements by helping to ensure that similar transactions are reflected in similar way.(ASB, 2000) It provided a way for how the financial standards should be defined and gives out a way for conceptual framework in how it should develop. From the recent standard in FRS, we see that the framework is completing. For example, FRS 30 is setting out the definition of Heritage Assets. A tangible asset with historical, artistic, scientific, technological, geophysical or environmental qualities that is held and maintained principally for its contribution to knowledge and culture. (ASB, 2009) From above, IASB and FASB which are from United States focus more on the methods on how to disclose the financial information. On the other hand, FRS which is used in United Kingdom put more time in building up the definition of building blocks of financial statements. The aspects they concern about are a part of the conceptual framework of accounting. To evaluate the statement, we need to look into the statement. Developing a conceptual framework is an impossible possibility We can go through the process of induction which is Observations-Laws/theories-Prediction. This is similar to the work of Geoffrey (2007) which I have mentioned. From observed IFRS and FRS, we may say that developing a conceptual framework is possible. It is the theory we get from the work have done. Then we come to prediction. We need to find out a fact that against our theory. If there are no such of fact, we may say that it is possible to build up a conceptual framework. We can also analyse it from the sources of knowledge. It includes perception, introspection, memory, intuition, testimony and so on. Through perception, the statement is not right. From above, we know that conceptual framework is made by IASB, FASB and other else. Although they are not perfect, they are rudiment and developing. When reading this statement with introspection, it cannot be an impossible job. Conceptual framework works as a guidance of accounting. It cannot be impossible to create guidance. In memory, since I learn about accounting standards, I consider the standards are made with invisible rules which I recently think it is the framework of accounting. From intuition, developing a conceptual framework may cost lots of time and difficult to complete, for it need to be agreed by different accounting facilities. Once it complete, it will benefit a lot in making accounting standards. Come to testimony, the people who agree with the statement may argue that some definitions of conceptual framework are still fuzzy, such as true and fair view. As I have said above, nowadays conceptual frameworks are rudiment. It is too early to assert that it is impossible to develop a conceptual framework. However, there are some evidences for the statement. Some parts of conceptual framework are based on fallacy. For example, Rayman (2007) has talked about IASB and FASB built their conceptual framework on the present value fallacy. In the IASB/FASB project, the income was showed: That definition of income is grounded in a theory prevalent in economics: that an entitys income can be objectively determined from the change in its wealth plus what it consumed during a period.(Hicks, 1946, pp. 178-179) (Bullen and Crook, 2005, p. 7; cf. Joint Working Group of Standard Setters, 2000, p. 233) This is similar to the work of Sterling (1970) which was provided as fallacy. There is general agreement on the definition of income among the various schools of thought: Income is the difference between wealth at two points in time plus consumption during the period. The problem centers around the method of determining the wealth or well-offness. (Sterling, 1970, p. 19) It looks like there are some mistakes in building the conceptual framework of accounting, but it is also one of the reasons for IASB/FASB to keep improving IFRS. Another evidence for the statement is True and Fair view. It does not have a clear rule or law for this. It works more like an invisible rule. When accountants making financial report, they should make those report bases on true and fair view. There is nothing specific when we look into the view. It depends on accountants culture and faith. Back to the statement I talked about, I think it is still too early to say that developing a conceptual framework is an impossible job. Though it used fallacy in the process of building the framework, it still in the middle of completing. We should give hope to it, for it is so important in making financial standards. In conclusion, the conceptual framework of accounting is vital. From the definition, we can see that the framework will help a lot in building financial standards which will benefit the users in making financial decision. Comparing different standards which are used in present day, we find out that they are still not perfect. At the meantime, there are some problems in the standards. Even though, it is still not good to conclude that it is impossible to come out a conceptual framework of accounting. I believe the conceptual framework of accounting will finally come out in the future.

The importance of early formal education Essay

Early formal education refers to the education that children obtain during early stages of their childhood. Early childhood is a crucial time period for the development of the mental functions of children. This development, including the emergence of the abilities and skills in areas such as language, motor skills, psychosocial cognitive, and learning, is now known to be greatly influenced by exogenous factors, including the nature of the educational environment to which the child is exposed during the first eight years of life. The benefits of early childhood education have long been disputed. For many years it was believed that children who receive early formal education have an advantage over those who start school at age five or six. Today, some educators challenge that view. They speculate that intellectual and emotional harm can result from putting very young children into structured learning situations. It is hard to deny the opponents opinion that children have always grown up to be intelligent and reliable young adults  without the benefits of early childhood education. However, in my opinion, I feel like children who receive early formal education will have advantages over those who start school at age five or six because early formal education can provide a good foundation for real learning for young children, encourage the children to organize their thoughts, communicate and social with other people, and develop children’s cognition and know the importance of friendship. First, providing a good start for real learning for young children in the future is one of the reasons that I think children should attend early formal education before first grade. Children can attend early formal education, such as preschool or kindergarten before they begin elementary schools. All human beings learn to speak a language that they hear.

Arguments of Christopher Browning versus Daniel John...

Arguments of Christopher Browning versus Daniel John Goldhagen Regarding The German View of the Holocaust The arguments of Christopher Browning and Daniel John Goldhagen contrast greatly based on the underlining meaning of the Holocaust to ordinary Germans. Why did ordinary citizens participate in the process of mass murder? Christopher Browning examines the history of a battalion of the Order Police who participated in mass shootings and deportations. He debunks the idea that these ordinary men were simply coerced to kill but stops short of Goldhagens simplistic thesis. Browning uncovers the fact that Major Trapp offered at one time to excuse anyone from the task of killing who was not up to it. Despite this offer, most of the†¦show more content†¦Goldhagen argues that for centuries, nearly every German was possessed of a homicidal animus towards Jews and thus 80 to 90 percent of Germans would have relished in the occasion to eliminate Jews. (Goldhagen dissents from Christopher Brownings estimates that 10-20 percent of the German police battalions refused to kill Jews as stret ching the evidence ). It is one of Goldhagens central arguments that the police battalions were prototypical of the murderous German mind-set. Goldhagens true distinction from Browning is to argue that German anti- Semitism was not only a significant but rather it was the sufficient condition for perpetrating the extermination of the Jews. Goldhagen observes that if it was not for Hitlers moral authority, the vast majority of Germans never would have contemplated the genocide against the Jews. He also argues that by the time Hitler came to power, the model of Jews that was the basis of his anti-Semitism was shared by the vast majority of Germans. To rebuttal his claim I must ask that if anti-Semitism was true to not only the Germans but also the other European countries then why didnt a massive scaleShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.1 63893 Words   |  656 PagesSouthern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric

Biography of John Marshall, Supreme Court Chief Justice

John Marshall served as the chief justice of the United States Supreme Court from 1801 to 1835. During Marshalls 34 year tenure, the Supreme Court attained stature and established itself as a fully co-equal branch of the government. When Marshall was appointed by John Adams, the Supreme Court was widely viewed as a weak institution with little impact on government or society. However, the Marshall court became a check on the power of the executive and legislative branches. Many opinions written during Marshalls tenure established precedents which still continue to define the powers of the federal government to this day. Fast Facts: John Marshall Occupation: Supreme Court chief justice, secretary of state, and lawyerBorn: September 24, 1755 in Germantown, VirginiaDied: July 6, 1835 Philadelphia, PennsylvaniaEducation: College of William MarySpouses Name: Mary Willis Ambler Marshall (m. 1783–1831)Childrens Names: Humphrey, Thomas, MaryKey Accomplishment: Raised the stature of the U.S. Supreme Court, established the Supreme Court as a co-equal branch of government Early Life and Military Service John Marshall was born on the Virginia frontier on September 24, 1755. His family was related to some of the wealthiest members of the Virginia aristocracy, including Thomas Jefferson. However, because of several scandals in previous generations, Marshalls parents had inherited little and subsisted as hard-working farmers. Marshalls parents were somehow able to acquire a number of books. They instilled a love of learning in their son, and he compensated for a lack of formal education through extensive reading. When the colonies rebelled against the British, Marshall enlisted in a Virginia regiment. He rose to the title of officer and saw combat at battles including Brandywine and Monmouth. Marshall spent the bitter winter of 1777-78 at Valley Forge. It was said that his sense of humor helped him and his friends cope with the great hardship. As the Revolutionary War neared its end, Marshall found himself sidelined, as most of the men in his regiment had deserted. He remained an officer, but he had no men to lead, so he spent time attending lectures on the law at the College of William and Mary—his only experience with formal education. Legal and Political Career In 1780, Marshall was admitted to the Virginia Bar and began a law practice. Two years later, in 1782, he entered politics, winning the election to the Virginia legislature. Marshall earned a reputation as a very good lawyer whose logical thinking made up for his lack of formal schooling. He attended the convention at which Virginians debated whether to ratify the Constitution. He argued forcefully for ratification. He took a particular interest in defending Article III, which deals with the powers of the judiciary, and embraced the concept of judicial review—foreshadowing of his later career on the Supreme Court. In the 1790s, as political parties began to form, Marshall became a leading Federalist in Virginia. He aligned himself with President George Washington and Alexander Hamilton, and was a proponent of a strong national government. Marshall avoided joining the federal government, preferring to stay in the Virginia legislature. This decision arose partly from the fact that his private law practice was doing very well. In 1797, he accepted an assignment from President Adams, who sent him to Europe as a diplomat during a time of tension with France. After returning to America, Marshall ran for Congress, and was elected in 1798. In early 1800, Adams, who had been impressed by Marshalls diplomatic work, appointed him secretary of state. Marshall was serving in that position when Adams lost the election of 1800, which was eventually decided in the House of Representatives. Appointment to the Supreme Court In the final days of John Adams presidency, a problem arose on the Supreme Court: the Chief Justice, Oliver Ellsworth, resigned due to failing health. Adams wanted to appoint a successor before leaving office, and his first choice, John Jay, turned down the job. Marshall delivered the letter that contained Jays rejection of the position to Adams. Adams was disappointed to read Jays letter turning him down, and asked Marshall who he should appoint. Marshall said he did not know. Adams replied, I believe I must nominate you. Though surprised, Marshall agreed to accept the position of chief justice. In an odd quirk, he did not resign from the post of secretary of state. Marshall was easily confirmed by the Senate, and for a brief period he was both chief justice and secretary of state, a situation that would be unthinkable in the modern era. As the post of chief justice was not considered a lofty position at the time, it was perhaps surprising that Marshall accepted the offer. It is possible that, as a committed Federalist, he believed serving on the nations highest court might be a check on the incoming administration of Thomas Jefferson. Landmark Cases Marshalls tenure leading the Supreme Court began on March 5, 1801. He sought to strengthen and unify the court, and at the outset he was able to convince his colleagues to stop the practice of issuing separate opinions. For his first decade on the court, Marshall tended to write the courts opinions himself. The Supreme Court also assumed its lofty position in the government by deciding cases which set important precedents. Some of the landmark cases of the Marshall era are: Marbury v. Madison, 1803 Perhaps the most discussed and influential legal case in American history, Marshalls written decision in Marbury v. Madison established the principle of judicial review and was the first Supreme Court case to declare a law was unconstitutional. The decision written by Marshall would provide future courts with a sturdy defense of judicial power. Fletcher v. Peck, 1810 The decision, which involved a land dispute case in Georgia, established that a state court could strike down a state law as being inconsistent with the U.S. Constitution. McCulloch v. Maryland, 1819 The case arose from a dispute between the state of Maryland and the Bank of the United States. The Supreme Court, led by Marshall, held that the Constitution gave the federal government implied powers and that a state could not regulate the power of the federal government. Cohens v. Virginia, 1821 The case, which arose from a dispute between two brothers and the state of Virginia, established that the federal courts could review state court decisions. Gibbons v. Ogden, 1824 In case involving the regulation of steamboats in the waters around New York City, the Supreme Court held that the Constitutions commerce clause gave the federal government broad powers to regulate commerce. Legacy During the 34 years of Marshall’s tenure, the Supreme Court became a fully co-equal branch of the federal government. It was the Marshall court that first declared a law passed by Congress to be unconstitutional and set important limits on state powers. Without Marshalls guidance in the early decades of the 19th century, it is unlikely the Supreme Court could have grown into the powerful institution it has become. Marshall died on July 6, 1835. His death was marked with public displays of grieving, and in Philadelphia, the Liberty Bell cracked while being rung in tribute to him. Sources Paul, Joel Richard. Without Precedent: Chief Justice John Marshall and His Times. New York, Riverhead Books, 2018.Marshall, John. Shaping of America, 1783-1815 Reference Library, edited by Lawrence W. Baker, et al., vol. 3: Biographies Volume 2, UXL, 2006, pp. 347-359. Gale Virtual Reference Library.Marshall, John. Gale Encyclopedia of American Law, edited by Donna Batten, 3rd ed., vol. 6, Gale, 2011, pp. 473-475. Gale Virtual Reference Library.John Marshall. Encyclopedia of World Biography, 2nd ed., vol. 10, Gale, 2004, pp. 279-281. Gale Virtual Reference Library.

`` Good Fences Make Good Neighbors `` - 951 Words

While we already know much about the speaker, there are still quite a few questions about the quiet neighbor. Our original perspective of him is someone with an old fashioned style who is antisocial, untrusting and enjoys seclusion. What else is there to think of when we read the words â€Å"old-stone savage†? But maybe there is more to this closed-off neighbor than we think. We know he respects his father or his father’s traditions as he quotes his father twice in the poem, â€Å"good fences make good neighbors.† He holds onto the traditional attitude that his father raised him by and is a man who obeys his culture’s laws. While holding onto his firm beliefs rather confidently, he works hard mending the wall, not concerning himself with the unnecessary wondering and questioning. If his father said fences are good then surely there is nothing to doubt. Reading the poem, the neighbor does not seem to want to actively converse with the speaker. Despite that, he stays out of his personal commitment to complete the construction of the fence. He is the person who does what he is used to which is rebuilding the wall annually with his neighbor. To him, it is not a time to have fruitless talk but rather a duty to fix what is broken. Unlike the speaker, he does not question the necessity for fences because of his firm beliefs. Because of his unchanging conviction, the speaker humors him and thinks he is incapable of thinking past the over spoken adage, â€Å"good fences make good neighbors.† LikeShow MoreRelatedRobert Frost Explains Why Do Good Fences Make Good Neighbors?769 Words   |  4 PagesRobert Frost examines what role fences play in shaping relationships between neighbors. Do neighbors get along better because of walls separating their properties? Frost quotes his neighbor several times as saying â€Å"good fences make good neighbors.† But the idea has several interpretations. 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It brings the neighbors together but also keepsRead MoreAnalysis Of Robert Frosts Mending Wall995 Words   |  4 Pagesoffers this simplicity that makes you think. Robert Frosts Mending Wall† is a dramatic narrative poem set in forty-five lines of blank verse. The title itself is quite ambiguous as the word mending† can be taken as either a verb or an adjective. As a verb mending† can refer to the speaker and his neighbor to the act of repairing the wall. However, when considered an adjective the title can suggest that it maintains the relationship between the two neighbors. The poem is writtenRead More Analysis of Robert Frosts Mending Wall Essay1173 Words   |  5 Pagesseparate the neighbors in their friendship. â€Å"Mending Wall† is about two neighbors who disagree over the need of a wall to separate their properties. Not only does the wall act as a divider in separating estates, it also acts as a barrier in the neighbors friendship, separating them. For the neighbor with the â€Å"pine trees† (line 24), the wall is of great significance, as it provides a sense of security and privacy. He believes that although two people can still be friendly neighbors, some form ofRead MoreAnalysis of Mending Wall by Robert Frost Essay670 Words   |  3 Pages While they are tediously laboring to reconstruct the fence, Frost is imploring his neighbor about the use of the wall; his apple trees can be clearly distinguished from his neighbors pine trees. Yet underneath this quotidian routine, Frost goes beyond the surface to reveal its figurative meaning. The poem renders an apparent question: Why do people build unnecessary obstructions between one another? Each the poet and his neighbor stays on his side of the wall, taking up the stones thatRead MoreRobert Frosts Mending Wall1183 Words   |  5 Pagesseparate the neighbors in their friendship. Mending Wall is about two neighbors who disagree over the need of a wall to separate their properties. Not only does the wall act as a divider in separating estates, it also acts as a barrier in the neighbors friendship, separating them. For the neighbor with the pine trees (line 24), the wall is of great significance, as it provides a sense of security and privacy. He believes that although two people can still be friendly neighbors, some form ofRead MoreFrosts Mending Wall Essay960 Words   |  4 PagesRobert Frosts Mending Wall represents two opposing ideas through its dialogue between two neighbors. The narrator represents a newer way of thinking while his neighbor embodies an older mindset. In the poem the two neighbors are repairing a wall or fence that separates their property line. Although neither of the two men has anything that could cross the fence, the young man has apple trees and the old farmer has pines. The wall has been broken down by the winter that sends the fro zen ground swellRead MoreRobert Frost s Mending Wall1291 Words   |  6 Pagessocial boundaries, use of imagery, eloquent allegorical comparisons and a consistent tone. The theme of the poem is about two neighbors who differ over the need of a wall to isolate their properties. Not only does the partition go about as a divider in isolating domains, it additionally goes about the obstruction in the neighbors’ fellowship, isolating them. For the neighbor with pine trees, the wall acts as a divider that provides security and privacy. He trusts that even though two individuals can

Moral Responsibility Free Essays

Naina Navni Professor Adams UCWR 110 21 October 2010 Moral Responsibility America would not be where it is without the laws that have been placed and the citizens who follow the laws. In order for this to happen the knowledge and acceptance of the laws are needed to establish order. African Americans had been secluded in the past through harsh laws of segregation. We will write a custom essay sample on Moral Responsibility or any similar topic only for you Order Now Although many believe disobeying the law is morally wrong and if disobeyed a punishment should follow, Martin Luther King’s profound statement, â€Å"One has the moral responsibility to disobey unjust laws† (King 420) leads to greater justice for all which is also supported by King’s â€Å"Letter from Birmingham Jail,† Jefferson’s â€Å" The Declaration of Independence,† and Lincoln’s â€Å"Second Inaugural Address. † â€Å"I am in Birmingham because injustice is here,† wrote Dr. Martin Luther King, Jr. , in his â€Å"Letter from Birmingham Jail† (King 416). Eight Alabama clergymen composed a statement urging restraint in the Civil Rights movement and the discontinuance of demonstrations in Birmingham. The clergymen explained that progress could best be achieved through negotiation and through the court system and suggested that direct action would only make the situation worse. In response to this statement, Martin Luther King, Jr. composed his famous â€Å"Letter from Birmingham Jail† to explain why he was active in civil rights demonstrations, primarily because of the failure of the courts and negotiation to address the issue of civil rights effectively. One of King’s most important and most extended arguments begins with the  distinction between just and unjust laws. He begins by stating one has a legal and a moral responsibility to obey just laws. Conversely, one has a moral responsibility to disobey unjust laws. â€Å"I would agree with St. Augustine that an unjust law is no law at all† (King 420). A distinction is made that an unjust law is a human law that is not rooted in eternal law and natural law and by contrast, any law that uplifts human personality is just. Through these definition King can elaborate on his claim he developed earlier, â€Å"Segregation distorts the soul and damages the personality,† to draw a central conclusion which condemns segregation statutes as unjust (King 420). Any law that degrades human personality is unjust and all segregation statutes are unjust because segregation distorts the soul and damages the personality. Therefore this supports his conclusion, â€Å"Segregation gives the segregator a false sense of superiority and the segregated a false sense of inferiority† (King 420). Segregation is morally wrong and sinful, therefore action was needed to be taken to prevent it. In the second phase of this argument, King redefines â€Å"unjust law† in such a way as to intersect the democratic argument seen developed in Jefferson’s Declaration of Independence. King begins his argument by stating what defines an unjust versus just law. â€Å"An unjust law is a code that a numerical or power majority group compels a minority group to obey but does not make binding on itself. This is difference made legal . . . a just law is a code that a majority compels a minority to follow and that it is willing to follow itself. This is sameness made legal . . . a law is unjust if it is inflicted on a minority that, as a result of being denied the right to vote, had no part in enacting or devising the law† (King 421). The segregation laws were enacted by the Alabama legislature, representatives to which Negroes did not vote for because they were denied the right to vote brings up a question â€Å"Can any law enacted under such circumstances be considered democratically structured? † (King 421). Such laws are not democratically structured, therefore such laws are unjust. After King clearly demonstrated that segregation laws are unjust, it follows the immediate opening premise, â€Å"One has a moral responsibility to disobey unjust laws† that we are obliged to disobey segregation laws (King 420). King shines a new light on the disobedience of the law by expressing his belief that â€Å"An individual who breaks a law that conscience tells him is unjust, and who willingly accepts the penalty of imprisonment in order to arouse the conscience of the community over its injustice, is in reality expressing the highest respect for the law† (King 421). This therefore means that conscientious disobedience of an unjust law, especially with the intention of overturning injustice, shows the highest respect for the law, where just law is supposed to derive from natural law and God’s moral order. King’s language here echoes Jefferson, but particularly in the Declaration of Independence where Jefferson argues that governments exist to protect basic human rights, â€Å"Deriving their just powers from the consent of the governed† (Jefferson 437). At time it appears that the letter might even surpass the Declaration of Independence in its importance and value, as the letter speaks on behalf of all Americans as a unified â€Å"we† (Ess). Lincoln’s famous â€Å"Second Inaugural Address† given in 1865, exemplifies what King tries to explain in his letter. The main message gained is that all men are created equal, therefore segregation laws should not exist (Ess). Lincoln’s speech laid the foundation for others, such as King, to continue to work hard to abolish segregation and discriminative treatment. King’s use of logos, appeals to our logic or reasoning and gives his own example of how segregation affected his life. Once, he was randomly arrested for walking around without a walking permit. Another example, an elderly black woman states, â€Å"My feets is tired but my soul is at rest† (King 430). He mentions that the old woman’s statement is grammatically incorrect, and emphasizes her lack of education and his awareness of it. He draws attention to this fact to point out that even the uneducated know and sense the magnitude of the injustice of segregation. Also, in quoting this elderly woman, King’s appeal includes an appeal to the emotions. His use of imagery of this elderly woman with tired feet, we feel for her in that she is old and must endure this march to fight for something she should already have. The laws denied the rights of the elderly woman because of her race, hence the law being unjust, which King believes is fair not to follow. The main problem that was occurring in society was segregation. Similarities between King’s letter to the â€Å"The Declaration of Independence† and â€Å"Second Inaugural Address† are visible as both documents strive for the same goal: equality. If a law is morally wrong and unjust, then it is our responsibility to disobey it. King argues his point in a variety of ways, particularly the example of the elderly black woman complaining about the pain in her feet from the march and how King points out the grammatical errors in her speech which show her lack of education, yet still understands that segregation happening, knows it is wrong, and wants it to end. Works Cited Danner, Natalie, and Mary Kate. Paris. â€Å"King’s Letter from Birmingham Jail. † Mercury Reader: a Custom Publication. New York: Pearson Custom Pub. , 2009. 412-31. Print. Danner, Natalie, and Mary Kate. Paris. â€Å"Lincoln’s Second Inaugural Address. † Mercury Reader: a Custom Publication. New York: Pearson Custom Pub. , 2009. 434-35. Print. Danner, Natalie, and Mary Kate. Paris. â€Å"Jefferson’s The Declaration of Independence. † Mercury Reader: a Custom Publication. New York: Pearson Custom Pub. , 2009. 436-40. Print. Ess, Dr. Charles. â€Å"King’s Letter from the Birmingham Jail. † Drury University, Springfield, Missouri. Web. 16 Oct. 2010. . How to cite Moral Responsibility, Papers

Ethics Professional Environment Security †Myassignmenthelp.Com

Question: Discuss About The Ethics Professional Environment Security? Answer: Introducation Harry has created an anti-virus program and he wants to sell it to his company at FABIO at a discounted price. The ethical dilemma is created by the fact that the head of IT security does not want to purchase it (Chakraborty 2017). However, Harry went a Accounting forward and brought it out in the market under name of Safe-T and the consultation name was given Lock Smith. Understand the situation The relevant facts are:- a)1) Harry developing an anti-virus program with special features. 2) Jill refusing to purchase it and expressing strong misgivings. 3) Harry secretly published it by the name of Safe T and it got consulted by the name of Lock Smith. 4) Harry took up the role of a consultant over the internet and a program was released on the Bulletin Board System. 5) Brockley, manager of Jill supported the decision of firing Harry and asked for no further enquiry. 6) The owner of Iris Bigg sent a mail asking to quickly find Lock Smith and offer him a position and use his expertise at the services of Fabio. The ethical issue is raised by the fact that Harry has used another name to sell his anti-virus program to the market which Jill, the head of IT security did not want to purchase initially. Jill fired Harry when she came to know about it. Even Brockley, the management of Jill did not go against the decision and did not ask for any additional enquiry about the decision. The company have lost out on a talented employee and the anti-virus program could have been used for freeing the office computers of any infection (Michaelson et al.,2014). The stake holders involved is the company Fabio that could have made profits on purchasing the anti-virus software program. His own company is not recognizing the talent of Harry. Isolate the major ethical dilemma The major ethical dilemma is created by the fact that though the manager, Jill and Brooklyn were against Harry yet his software program was applauded by Iris Bigg who is the owner of the Fabio company. Iris wanted Brockley to find this person and use the expertise of this person for the profitability of the company (Shukla et al.,2014). Ethical Analysis Consequentialism If Brockley does not find out this innovative developer by the name of Lock Smith then Iris Bigg will start having a negative impression about him. If Harry is again asked to come on board then he may reveal his previous experiences and that will prove to be detrimental for both Jill and Harry. Rights and Duties The company should have undergone a review regarding the firing of Harry and the manager Brockley should have made an enquiry of the review made by Jill. Kants Categorical Imperative If the company again reinstates Harry then Jill and Brockley would be viewed with disrespect as they were the ones one who were responsible for sacking Harry in the first place. Making a decision As instructed by the head, Iris Bigg Lock Smith alias Harry should be immediately called for and offered a position in Fabio. A big meeting can be called where all the employees would be present and the past differences should be resolved to bring about reconciliation (Trevino Nelson, 2016). References: Chakraborty, S. (2017). A Comparison study of Computer Virus and Detection Techniques.Research Journal of Engineering and Technology,8(1), 49-52. Michaelson, C., Pratt, M. G., Grant, A. M., Dunn, C. P. (2014). management work: Connecting business ethics and organization studies.Journal of Business Ethics,121(1), 77-90. Shukla, J. B., Singh, G., Shukla, P., Tripathi, A. (2014). Modeling and analysis of the effects of antivirus software on an infected computer network.Applied Mathematics and Computation,227, 11-18. Trevino, L. K., Nelson, K. A. (2016).Managing business ethics: Straight talk about how to do it right. John Wiley Sons.