Thursday, December 26, 2019

The Quest For Peace And Justice - 1586 Words

When people think of speeches, they usually refer to important people talking about important topics. The idea of importance often differs time to time ranging from Abortions to Gun Laws. Martin Luther King, JR. is one of those important figures, as he led a variety of peaceful protests from the boycott for Rosa Parks to demonstrations in Birmingham in the fight for Civil Rights. Not to mention, he led the nonwhites in a peaceful resistance of nonviolence against unfair racial views. Out of all of his speeches, one unique one which stands out is â€Å"The Quest for Peace and Justice.† It shows the concept where mankind has still not matured enough to where each person of differing race is able to live next to each other peacefully. Unless mankind can get past the walls of racial injustice, ignorance of poverty, and the true evil of war, then the battle against racial prejudice will end in the worst scenario possible. Mankind already has the ability to solve all of its obstacle s by uniting together as a family connected by love and god. In fact, there are two other speeches comparable in terms of influence and emotion. The most commonly known â€Å"I Have a Dream† speech on August 28th, 1963 and â€Å"A Time to Break Silence† as King believes the people must see the war from the perspective of the Vietnamese as a peaceful approach is the best approach. Of course, â€Å"The Quest for Peace and Justice† is inferior to those two simply because it is overloading on information, unclear, and unheardShow MoreRelatedSummary Of Imagery In Oresteia1572 Words   |  7 PagesFrom fate to justice; how the net imagery in the Oresteia changes throughout the play and how does it establish the superiority of a formal justice system to one based on the individual quest for revenge There is no doubt that the house of Atreus did not have an easy history. However, it made me question the true motives of the actions the characters in the Oresteia perform. Are they a form of justice or revenge? In the system that was practiced throughout the play, revenge drives the charactersRead MoreMartin Luther King s Fight Against Injustice1726 Words   |  7 Pagesjoin him in the fight for civil rights. Anywhere he left was an oasis of love and justice allowing all ethnicities to do what not just one color could do but all. Martin Luther King caused even Malcolm X to think about his bad ways to get noticed. Dr.King was pastor that was still recognized as a great man. Martin Luther King fought for many things but one of the most important topics he talked about was peace. Peace is hard to achieve but that did not stop Martin Luther King. â€Å" I refuse to acceptRead MoreThe Bible and The Qur’an Essay747 Words   |  3 Pagesthere is a significant relationship between beliefs and the notions of inner and world peace within a religious tradition. Inner peace refers to the ways in which the sacred texts and principal teachings structure an individual’s quest to achieve personal peace and satisfaction. World peace is also achieved through the sacred texts and teachings however, it is the ways in which these teachings contribute to peace on both national and international scales (King, 2009). Through these sacred texts, principalRead MoreThe Function of the Quest or Journey Motif in the Apology and the Crito966 Words   |  4 PagesThe quest, in the classical era to the modern notions of the word has meant a coming of age or to notio ns of learning where at the beginning there was nothing known. The quest in its very nature is a search to find an answer, an artifact of power and wealth or perhaps even for peace; in the platonic dialogues they play a crucial role in the Apology of Socrates and the Crito. The Apology in the trial and death of Socrates is an example of a quest or journey motif applied, whether or not quest or journeyRead MoreArthurian Legend - Essay1388 Words   |  6 Pagesits basic form between the 12th and 15th centuries. It continues as a popular subject in modern times. The  legend  presents  Arthur as a leader in ancient times who defeats the Saxons and other enemies. He thereby unites the people of Britain in peace and harmony. Eventually his kingdom weakens from within—in part because of the illicit love between Arthur’s queen, Guinevere, and the knight Lancelot—and Arthur himself is struck down by his own illegitimate son, Mordred. Many stories then say thatRead MoreComparative Essay719 Words   |  3 PagesComparing Aung San Suu Kyi’s excerpt from â€Å"In Quest with Democracy† and Martin Luther King’s â€Å"Letter from Birmingham Jail† Aung San Suu Kyis and Martin Luther King Jr. are among the great activists the world has ever witnessed who have gallantly championed for the liberation of the masses from oppressing institutions and systems of power. Both authors had rooted their campaigns in the tenets of their religious faith, which endeared themselves with the masses. Change is inevitable and their effortsRead MorePrimary Source Analysis Example991 Words   |  4 Pagesinternational organisations. The main focus of the speech is a want for peace and an outline of how to achieve such peace, and to persuade the congress in favour of Wilson’s idea of a supranational organisation. Even despite the tough aims the speech to me does not come across passionate, instead quite candid overall. However, there are elements within the speech that show passion, and that is mainly where the USA is involved, ‘unless justice be done to others it will not be done to us’ keeping USA safe andRead MoreBrokers of Deceit by Rashid Khalidi1062 Words   |  4 Pagesxxxvi) Palestinian human rights, peace processes, and their right to self-determination was not brought back up again until George hw bush took office in the 90s. Brokers of deceit is concise and easily accessible examination of how over more than thirty decades the U.S. has been gaming the peace process for it’s own benefit rather than to achieving a lasting and just peace between the Israeli and Palestinian people. Khalidi participated in peace negotiations in the 1990’s as an advisorRead MoreFBOs in Civil Society1697 Words   |  7 Pageswatchdogs and whistle blowers of social injustices like rascism, physical abuses, corrupt activities by the state, democratic issues and good governance etc. Ian Linden postulates that the establishment of the then Justice and Peace Commission (JPC) now Catholic Commission for Peace and Justice in Zimbabwe (CCJPZ) in 1972 made it possible for the Bishops of the Roman Catholic in Zimbabwe be aware of the atrocities that were being perpetrated by the Security forces. The Commission was formed as a responseRead MoreReflection On The Flint Water Crisis1188 Words   |  5 Pagesus consider water for a moment. The indispensability of water for life cannot be overstated. It is a known fact that about 70 percent of our body mass is made up of water, and one-third of the earth is covered with water. Fascinatingly enough, the quest for life in outer space and in other planets always starts with the possibility of the existence of water. And scientists are confident enough to affirm the probability of the existence of life forms where traces of water can be found. The point is

Wednesday, December 18, 2019

Work Related Stress and Its Management - 5352 Words

Work-Related Stress and its Management Peter S. Carlson MGMT 305 Dr. Peter H. Antoniou December 6, 2012 Abstract This paper will discuss the topic of work-related stress and its management. It will present a general introduction or definition of stress and will discuss several subtopics related to work stress. This paper will present several subtopics including a model of stress known as the General Adaptation Syndrome, the causes of stress, the consequences of stress, and how to manage work-related stress. A solution for the problem of work-related stress will be presented. This paper will present a solution that entails how to cope with stress, and how to eliminate, or at least reduce, the amount of work-related stress. In general, this†¦show more content†¦However, if the stressor persists, then the individual will not be able to handle the stress for long. In this stage, the individual’s energy is being depleted. The third and final stage, Exhaustion, is when an individual’s level of resistance to the stressor decreases dramatically until it goes below the normal level. In this stage, an individual’s energy has run out and he or she is unable to maintain normal body functioning. If the stressor continues, long-term damage could occur to the person’s body. The body’s immune system is weakened which can result in being more prone to sickness. An alternative to the Exhaustion stage is the Recovery stage. This stage occurs when an individual is able to successfully cope with and overcome the stressor (Wikipedia, 2012). This paper will be specifically discussing and analyzing work-related stress. So, what is work-related stress? Work-related stress, also known as occupational stress, is stress related to the workplace. Work-related stress can occur in an individual when his or her workplace has a highly demanding environment or job and he or she does not have the ability to completely deal with the demanding workplace or complete the demanding job (Wikipedia, 2012). There are several other factors that can cause work-related stress which will be presented in this paper. Now that a definition and model of stress have been presented, this paper will focus on the causes of stress, known as stressors, as itShow MoreRelatedCore Activities Of An Office Administrator At Danlnia Furniture Ltd1529 Words   |  7 PagesOffice Adminis trator at Danlnia Furniture Ltd including; meetings management, information management, Reception duties and website management It will explain the role of organising, planning and co-ordinating in each one of the core activities. The developments in two working practices will be evaluated from the perspective of both an employer and an employee. The report will then also go on to identify and describe four causes of stress that are created through working. The report will then provideRead MoreIs Your Stress Impacting Your Family? Importance Of Caregivers Managing Personal Stress?804 Words   |  4 PagesIs Your Stress Impacting Your Family? Importance of Caregivers Managing Personal Stress As parents and caregivers, we might not always make ourselves a priority. Daily pressures can add up, causing us to stress out. When you do start to stress out, are you able to not only recognize it, but also take steps to de-stress? A New Year signals a new beginning, so in 2016, let’s slow down and take a look internally at what we can do to understand and lower the levels of stress we experience. What is StressRead MoreThe Concept Analysis of Stress in the Nursing Field980 Words   |  4 PagesConcept Analysis of Stress: The nursing field is an occupation that is naturally subject to a high degree of stress because professionals in this field deal with grief, suffering, and death cases. The vulnerability to stress in the nursing occupation is also fueled by the fact that several nursing tasks tend to be mundane and unrewarding. In normal standards, nursing tasks range from being distasteful to degrading, disgusting, and frightening. Generally, many visits by patients to health careRead MoreClinical Human Factors That Affect The Individual s Act Physically And Psychology Within Different Settings998 Words   |  4 Pageseach health professional must learn and abide by; It’s the study of how individual’s act physically and psychology within different settings. Human factors are used to describe interactions between 3 aspects; individuals at work, the task at hand and the workplace. Knowledge of each factors reduces the risk of injury within the workplace. The factors which have the abili ty to entice other factors for better or worse are: leadership, stress, fatigue, work environment, safety culture, communications andRead More The Management of Stress Essay1447 Words   |  6 Pagesnot the answer I’m looking for. The correct answer is stress. Everyone has stress in his or her life at one point or another. It’s one of many inevitable parts of life. Whether it’s busting out a research paper for Psychology at the last minute, expecting your first child to be born, to making sure you’re up in time to catch the Saturday morning cartoons, it’s clearly evident that everyone goes through stress. The real question is, how is stress handled in our society? A person is defined by how theyRead MoreEssay on Stress and Law Enforcement1154 Words   |  5 PagesManagement and Dealing with Stress in Officers It is important that law enforcement officers are able to handle stress and build his or her zone of stability. Officers have a ready-made support system in each other. They better understand the special problems and feelings that come with the job that friends and family members dont. That doesnt necessarily mean that this relationship with their fellow officers will cure all. Sometimes, because of the macho image that police officers upholdRead More stress and law enforcement Essay1121 Words   |  5 Pages Management and Dealing with Stress in Officers nbsp;nbsp;nbsp;nbsp;nbsp;It is important that law enforcement officers are able to handle stress and build his or her zone of stability. Officers have a ready-made support system in each other. They better understand the special problems and feelings that come with the job that friends and family members don’t. That doesn’t necessarily mean that this relationship with their fellow officers will cure all. Sometimes, because of the â€Å"macho† imageRead MoreStudy Habits1368 Words   |  6 Pagesparticularly prone to stress (DZurilla Sheedy, 1991) due to the transitional nature of college life (Towbes Cohen, 1996). They must adjust to being away from home for the first time, maintain a high level of academic achievement, and adjust to a new social environment. College students, regardless of year in school, often deal with pressures related to finding a job or a potential life partner. These stressors do not cause anxiety or tension by themselves. Instead, stres s results from the interactionRead MoreTeen Stress Essay758 Words   |  4 PagesStress has and will always be a part of human life. It is not uncommon to find teenagers battling with stress due to over load of work. Real life stories from teenagers who have experience times of great sadness and stress seem to be the order of the day. According to youth -development experts at the University of Minnesota in Minneapolis, stress is defined as a condition that is characterized by feelings of frustration, worry, sadness, and withdrawal that commonly last from a few hours to a fewRead MoreOccupational Stress, Employee s Health And Well Being, Ob Theories Essay1544 Words   |  7 Pages The essay covers topics like occupational stress, employee’s health well-being, OB theories (relevant to the above question), importance of overcoming work related stress, etc. It is widely recognised that healthy employees are happier and more productive at work. Experiencing stress at work decreases employee’s health and affects their well being and eventually has an impact on the working of the firm or the organisation . Also, work related stress develops and increases the levels of anxiety

Tuesday, December 10, 2019

Process of Auditing Assurance and Services

Question: Discuss about the Process of Auditing Assurance and Services. Answer: Introduction Auditing is the process of inspecting different kinds of accounts of an organization. Many financial accounts need to be created at the time of carrying on the business operation of an organization. It is necessary to verify the viability of those accounts. The role of the auditors is to inspect those accounts of the organization by conducting various kinds of tests on those accounts. This total process is called Auditing (Louwers et al. 2013). There are certain liabilities that an auditor needs to remind at the time of performing the audit operation for an organization. These are called the liabilities of the auditors. It has been seen that the world economy often faces financial crisis due to some major reasons. As a result, the businesses around the world have to face the adverse effect of this financial crisis; and this fact contributes to the bankruptcy, winding-up and liquidation of top corporations. On the other hand, the burden of the auditors increases at this kind of times, as they have to face some potential liabilities while performing the audit operation. As a result, the auditors have to comply with additional rules and regulations of auditing as well as of the government (Donelson, Kadous and McInnis 2013). One of the greatest cases of bankruptcy in the world history is the case of Lehman Brothers. The company had to face some major financial crisis due to various reasons and the company went bankrupt. The aim of the report is to highlight the case of Lehman Brothers in order to evaluate the potential liabilities of the auditors at the time of financial crisis. The Bankruptcy of Lehman Brothers The case of the bankruptcy of Lehman Brothers is one the largest case of bankruptcy in the whole world. The company filed the petition of bankruptcy on 15 September in the year of 2008. At the time of bankruptcy, Lehman Brothers had total assets worth $639 billion and total debt worth $619 billion. The amount of assets of the company was more than any of the bankrupted company at that time like WorldCom and Enron; and this is the reason why the bankruptcy of Lehman Brothers is considered as the largest bankruptcy in the world till date. At the time of bankruptcy, Lehman Brothers was the fourth largest banking company in the world with an employee base of more than 25000 in the whole world. It is considered that the collapse of Lehman Brothers largely contributed to the global financial crisis as assisted in the erosion of more than $10 trillion market capitalization from the global equity market in the month of October 2008. It was the biggest decline in a monthly basis in the stock market at that period. In the year of 2007, the company closed many of their subsidiaries, as it might be the preparation of the petition of bankruptcy. In the year of 2008, the company was facing several losses due to the major crisis in the mortgage sector (Polito 2014). The Lehman brothers incorporated Lehman Brothers in the year of 1850. The names of the three brothers are Henry Lehman, Emanuel Henry and Mayer Henry. The company had to face many difficulties and challenges in order become one of the largest business powerhouses in the world. However, despite facing all the difficulties, Lehman Brothers had to come to its knees after the decline in the mortgage market of that time. There were some specific reasons that contributed to the collapse of Lehman Brothers. In the year of 2003 and 2004, the economy of United States witnessed a boom period as the housing industry of the country was developing in a fact pace (Jones and Presley 2013). By watching the development in the housing sector, Lehman Brothers acquired five mortgage lenders. Initially the acquisition of the five companies seemed highly profitable for Lehman Brothers as the company registered record amount of revenue at that period. The company registered mortgages worth $146 billion tha t was 10 percent more than 2005. The company recorded record amount of profit from the year of 2005 to 2007 as the net income of the company was $4.2 billion and the amount of revenue was $19.3 billion (Quax, R., Kandhai, D. and Sloot 2013). However, from the beginning of 2007, market situation was gradually started to change as the housing market in the United States was gradually entering into a downturn situation. The stock had its biggest drop in five years on 14 March 2007. Lehman Brothers still registered record revenue at that time even in the presence of various problems in the market. The downfall of the company was started from the month of August 2007 when the stock price of the company fell sharply due to the recession in the housing market in United States. As a result, Lehman Brothers did lay off 2500 employees who worked at the mortgage sector of the company and winded-up the BNC unit along other business units. On 17 March 2008, the shares of the company declined by 48 percent that was a real concern for the company (Fernando, May and Megginson 2012). On 9 June 2008, the company witnessed a loss in the second quarter worth $2.8 million and the gross assets of the company were decreased by $147 billion. Le hman Brothers stated reducing the cost of operation in various units, but stock of the company was plunging in rapid way. On 15 September 2008, the company totally collapsed and announced they bankruptcy. The Lehman Brothers collapse effect stayed with the global financial market for weeks. At the time of collapse of the Lehman Brothers, Ernst Young was the audit partner of the organization. It has been said that the audit firm was well aware about the reasons of the collapse of the corporation. However, they did not take any actions against it. This act of Ernst Young raises questions about the liabilities of the auditors at the time of financial crisis. It is desired that the auditors of any organization need to be more cautious at the time of economic recession (Fitzpatrick IV and Thomson 2016). Liabilities of the Auditors Although financial crisis has a negative affect the economy as well as businesses, it can be considered as the scope to change the loopholes in the financial system. There is a connection between financial crisis and the liabilities of the auditors that can be raised due to the financial crisis. The main responsibility of the auditors is to deliver the responsible opinion about the financial statements of an organization stating that the statements are free from material misstatement (Xu, Carson, Fargher and Jiang 2013). Hence, at the time of financial crisis, the auditors have to face some more liabilities. The major liabilities are discussed below: It is the utmost responsibility of the auditors to formulate an audit opinion based on the financial statement of the organization that reflects the correct are fare financial picture of the organization. The unqualified audit report indicates that all the aspects in the financial statement of the company correctly reflect the reality of the organization. At the time of financial crisis, the liability of the auditors increases even after the balance sheet date. It is the liability of the auditors to test and inspect the various documents of the company after the date of preparing the balance sheet to the date of preparing the financial statement of the organization. It is wholly based on the managers to decide the materiality of an accounting event. In this kind of time, it is the liability of the auditors to determine the fair value of the assets is properly established (Carson et al. 2012). It is the liability of the auditors to ensure the quality control of the accounting works in the organization (Arruada 2013). At the time of financial crisis, it vastly depends on the auditors to help the business organizations to retain the quality and control in the financial works. There are certain procedures that are applied by the auditors to manage quality control. The auditors ensure the quality control by competing and signing all the necessary sections of the audit program. This can be used as a proof in the near future. On the other hand, it is utmost important for the auditors to properly sign and date all the audit related documents in the organization so that the opinion of the auditors can be used as future references. One of the most important ways to ensure quality control is to analyze all the relevant financial balances of the organization. This is the main area in the financial statement where most of the manipulation and fraudulent is done. Hence, the auditors ne ed to give special attention to this aspect. Another most important liability of the auditors at the time of financial crisis is to analyze and inspect all the amounts of profit and loss statements. There are instances where the amount of profit or loss was changed by manipulation to change the financial position of the organization. Thus, it is the extra liability of the auditors to check and inspect the various amount of profit and loss statement (Humphrey, Samsonova and Siddiqui 2013). At the time of financial crisis, it is the liability of the auditors to evaluate the internal control system of the audited organization. It is necessary for every organization to have internal control system at the time of financial crisis so that the auditors can find manipulation and fraudulent in the financial statements of the organization (Brown, Pott and Wmpener 2014). As per the International Auditing Standard, two types of misleading information can be seen. They are Fraud and Error. This type of fraud and error collectively contribute to the financial condition of the country. At the time of financial crisis, it is the liability of the auditors prevents various kinds of frauds and errors in the financial books of the audited organization. On the other hand, at the time of financial crisis, the auditors need to implement effective internal control system so that the accounting of the organization can be done in the proper way. It is the financial liability of the auditors to detect frauds. It is the liability of the auditors of any organization to check that all the accounting works of the organization is done by complying with the Generally Accepted Accounting Principles. The auditors also need to see that whether the organization is complying with all the rules and regulations of the government of the country. It is the liability of the auditor to follow all the guidelines and principles of audit profession. On the other hand, the auditors need to maintain the principles of auditors independence at the time of auditing (Johnstone, Gramling and Rittenberg 2013). Another crucial liability of the auditors at the time of financial crisis is to make correction and adjustments in the financial statements of the audited clients. The auditors have to make necessary adjustments in the financial statements in order to make judgments on the financial position of the organization. Hence, it can be said that there is a direct liability of the auditors towards the financial statements of the audited organizations. At the time of auditing the financial statements, it is the liability of the management of the company to provide all necessary information to the auditors to in order to assist them in the auditing process (Lennox 2016). There are other crucial liabilities of the auditors at time of financial crisis. The auditors are liable for any kind of criminal activity in the financial statements of audited client. The auditors are responsible to detect any kind of criminal activity in the financial documents like frauds, omission, manipulation and others. Another important liability of the auditors is to assist the central government of the country in investigating and collecting any kind of information. It has been seen that many companies become insolvent at the time of financial crisis. In this kind of position, it is the additional liability of the auditors to assist the organizations in the liquidation process (Ho, S.J. and Mallick 2015). All these above-discussed aspects are the liabilities that an auditor has to face at the time of financial crisis. However, there are others reason apart from these major reasons. Recommendation The above discussion sheds light on the liabilities of the auditors at the time of financial crisis. It has been seen that the auditors have to face some additional liabilities in this kind of situation. Based on the above discussion, some recommendations are provided below: It is recommended that the auditors need issue their audit report based on the analysis of the financial documents of the audited client. At the time of financial crisis, the financial as well as accounting operations of an organization cannot be operated in a proper manner. Hence, it is suggested to the auditors that they should thoroughly examine the different accounts of the organization and pass the audit judgment according to the test results. It is recommended that the auditor should take all the necessary steps in order to maintain quality control in the operations of the audited organization. The auditors should maintain all the audit documents by signing them and keeping in a safe place. It is highly recommended that the auditors should take into consideration all the facts and figures of the profit and loss statement of the audited organization. This step needs to be taken so that the fraudulent and errors in the profit and loss statement can be identified. It is recommended that the auditors should make all the corrections and adjustments as per the audit test results. There should not be any kind of influence or biasness in the audit reports. It is recommended that the auditors need to check that whether the financial statement of the organization is complied with the Generally Accepted Accounting Principles (GAAP) or not. Conclusion This report is about the potential liabilities of the auditors at the time of financial crisis. In this regard, it was necessary to shed light on the collapse of Lehman Brothers. The report says that Lehman Brothers used to be one of the best housing mortgage companies at that period. However, due to the effect of economic downturn in the housing sector of United States, the company became bankrupt in the year of 2008. Auditing had a role to play in the collapse of Lehman Brothers as Ernst Young, the audit partner of Lehman Brothers did know about the upcoming collapse. Hence, it can be said that the auditor have to face some additional liabilities at the time of economic downturn. Some of the major liabilities of the auditors at the time of financial crisis are discussed in the report. One of the major liabilities of the auditors is to examine the various aspects of profit and loss statement of the audited client. On the other hand, the auditors need to made sure that the audited o rganization is following the GAAP principles to make the accounting and financial statements. Other liabilities are discussed in the report. After that, some recommendations are made based on the study. References Arruada, B., 2013.The economics of audit quality: Private incentives and the regulation of audit and non-audit services. Springer Science Business Media. Brown, N.C., Pott, C. and Wmpener, A., 2014. The effect of internal control and risk management regulation on earnings quality: Evidence from Germany.Journal of Accounting and Public Policy,33(1), pp.1-31. Carson, E., Fargher, N.L., Geiger, M.A., Lennox, C.S., Raghunandan, K. and Willekens, M., 2012. Audit reporting for going-concern uncertainty: A research synthesis.Auditing: A Journal of Practice Theory,32(sp1), pp.353-384. Donelson, D.C., Kadous, K. and McInnis, J.M., 2013. Litigation Against Auditors. Fernando, C.S., May, A.D. and Megginson, W.L., 2012. The value of investment banking relationships: evidence from the collapse of Lehman Brothers.The Journal of Finance,67(1), pp.235-270. Fitzpatrick IV, T.J. and Thomson, J.B., 2016. Lehman Brothers bankruptcy, what lessons can be drawn?. InBanking Crises(pp. 213-220). Palgrave Macmillan UK. Ho, S.J. and Mallick, S.K., 2015. A Copayment Auditing Scheme for Financial Misreporting.The International Journal of Accounting,50(1), pp.53-74. Humphrey, C., Samsonova, A. and Siddiqui, J., 2013. Auditing, Regulation and the Persistence of the Expectations Gap.The Routledge Companion to Accounting, Reporting and Regulation, p.163. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013.Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Jones, B. and Presley, T., 2013. Law and accounting: did Lehman Brothers use of repo 105 transactions violate accounting and legal rules?.Journal of Legal, Ethical and Regulatory Issues,16(2), p.55. Lennox, C., 2016. ACCOUNTING WORKSHOP. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Polito, R.R.N., 2014. The bankruptcy of Lehman Brothers. Quax, R., Kandhai, D. and Sloot, P.M., 2013. Information dissipation as an early-warning signal for the Lehman Brothers collapse in financial time series.Scientific reports,3. Xu, Y., Carson, E., Fargher, N. and Jiang, L., 2013. Responses by Australian auditors to the global financial crisis.Accounting Finance,53(1), pp.301-338.

Monday, December 2, 2019

Tuskegee Experiment Essay Example

Tuskegee Experiment Essay In 1932, in the area surrounding Tuskegee, Macon County, Alabama, the United States Public Health Service (PHS) and the Rosenwald Foundation began a survey and small treatment program for African-Americans with syphilis. Within a few months, the deepening depression, the lack of funds from the foundation, and the large number of untreated cases provied the government’s reseachers with what seemed to be an unprecedented opportunity to study a seemingly almost â€Å"natural† experimentation of lantent syphilis in African-American men. What had begun as a â€Å"treatment† program thus was converted by the PHS reasearchers, under the imprimatur of the Surgeon General and with knowledge and consent of the Prewsident of Tuskegee Institute, the medical director of the Institute’s John A. Andrew Hospital, and the Macon County public health officials, into a persecpective study-The Tuskegee Study of Untreated Syphilis in the Negro Male (Jones1-15). Moreover, the Tuskegee Syphilis Study, which began in 1932 and was terminated in 1972 by the protest of an enraged public, constituted the longest nontherapeutic experiment on human beings in medical history. Since the premise on which the experiment was based did not involve finding a cure or providing treatment, the question then remains why did the study begin and why was it continued for four decades? In Bad Blood: The Tuskegee Syphhilis Experiment, James Jones describes the fate of the 600 Black victims. Ultimately, 399 men, who were in the late or tertiary stages of syphilis, participated in the experiment. In addition, 201 men who were free of the disease were in cluded in the study. Both groups of men were neither told the truth about their ailment or lack thereof, nor were they informed that they were part of a medical study. We will write a custom essay sample on Tuskegee Experiment specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Tuskegee Experiment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Tuskegee Experiment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Medical personnel assured the subjects that they were suffering from â€Å"bad blood,† a euphemism that in the local parlance, reffered to many ailments. None of the men knew that the â€Å"bad blood† which coursed through their veins was contagious. None understood how the disease was transmitted; no one explained to them that congenital syphilis was passed on from female to fetus. It was an experiment based on deception, a characteristic that it retained for the next forty years. Through a historical analysis of the xperiment several questions arise, particularly the issues of the men’s participation in the experiment and the black professionals who witnessed the study. Why did these Black men take part in this study? Why did the Black healtth professionals not challenge the study? The answers to these questions are interconnected and lies captive in a term Jones calls racial medicine (Jones 15). Prior to 1932 information concering the origin, conception, devel opement, and the complications of untreated syphilis was known to medical science. The one element left to be known about this diease was a cure. By this time, scientist were well aware of the fact that syphilis was a highly contagious diease caused by treponema pallidum, a microscopic organism resembling a corkscrew. The disease may be acquired, meaning passed from person-to-person either during sexual intercourse or mixing of bodily fluids, or congenital meaning obtained through birth. The disease progresses in three stages: primary, secondary, and tertiary. The characteristics for the first two stages exhibit chancre sores, various mild rashes, bone and joint pain, as well as cardiac palpitations. Following the secondary stage is a period of latency where all symptoms associated with syphilis disappear, a period that may last from a few weeks to thirty years. At this time, delusion of health is shattered and the symptoms revisit with a harsher intensity. It is at the tertiary stage that the majority of the damage is done. Tumors begin to coalesce on the skin forming huge ulcers covered with a crust of dried exuded matter. Bones are attacked by tumors and in some cases eaten entirely away. The tumors also attack the walls of the heart or blood vessels causing aneurysms, balloon like sacs filled with blood. If the aneurysm burst, death is instantaneous. Syphilis can attack the brain in a condition known as paresis, in which the brain softens and produces paralyis and insanity. Optic nerves can be attacked causing blindness or inflicting deafness (Jones 2-4). The progression of th de disease in each stage had been known prior to 1932, the year the Tuskegee experiment began (Jones 2-4). In fact a similar study that observed the effect of untreated syphilis in man took place some forty years before Tuskegee in an experiment that took place n Olso, Norway (Jones 10). It is from this first study that much of the knowledge known about untreated syphilis previous to Tuskegee was uncovered. The difference, however, is that the men in Olso went untreated because there was no known treatment and in the case of Tuskegee treatment was deliberately withheld. In fact the discovery of the Salvaran treatment for syphilitic patients prompted the end to the Olso study in 1910. Racial differences create a plethora of opportunities through which a people can be labeled inferior. Jones explains that physicians and scientist have always been fascinated by the â€Å"large number of ways in which blacks appeared to be different† (Jones 16). Thus, the question Jones’ presents of racial medicine becomes a more contingent issue for why the experiment began and continued for decades. Preceding this fascination or preoccupation with establishing differences between the races is a reason, one that Jones describes as: There was a compelling reason for this prepccupation with establishing physical and mental distinctions between the races, one that transcended the isinterested pursuit of empirical facts. Most physicians who wrote about blacks during the nineteenth century were southerns who believed in the existing social order. They justified slavery, and after its abolition, second-class citizenship by insisting that blacks ere incapable of assuming any higher station in life here ‘different’ unquestionably meant ‘inferior. ’ Th us, medical discourses on the peculiarities of blacks offered, among other things, a psudoscientific rationale for keeping blacks in their places (Jones 17). Jones discusses the racial attitudes that help to sustain this study. White physicians and scientist shared in the prevalent racism that saturated the United States especialy the South. Many of the white physicians involved were convinced that syphilis was a black disease and that it was more prevaleent among blacks then whites. Jones concludes, â€Å"whether by accident or design, physicians had come dangerously close to dipicting the syphilitic black as the represenative black† (Jones 28). To deny that race played a role in the Tuskegee study is naive. All 600 subjects (399 experimantals and 201 controls) were Black. The officials in charge of the study failed to obtain informed consent from the subjects in a study of a disease with known risk to human life. little respect was shown to the subjects. The reseachers were not compelled to explain to the men whatexactly was occurring to them. The reasearchers were evidently never troubled by any ethical questions raised by the study of this nature. Denying the men salvarsan or mercury in the 1930’s, current treatments for syphilis during this time, or penicillin after is was discovered and identified as a cure for syphilis in the 1940’s. By failing to obtain informed consent and offering incentives for participation, it is quite obvious that the PHS doctors were performing unethical annd immoral experiment on human subjects. From the moment the experiment begun, the immorality of the experiment was blatantly apparent. Instead of obtaining consent from the participants, the PHS offered the men incentives to participate: free physical examinations, free rides to and from the clinics, hot meals on examination days, free treatment for minor ailments, and a gurantee that a burial stipend would be paid to their survivors. This modest stipend of $50. 0 represented the only form of burial insurance that many men had (153). When the subjects were administered painful lumbar punctures in 1933 ( commonly known as a spinal tap where a needle is driven into one’s vertebrate and fluid is suctioned from the spinal cord, a procedure that exposed the patients paralysis or death) their cooperation was obtained under false prete nses. Dr. Vonderlehr, one of the leading reseachers in the study, wrote letters to each patient inviting him to a special experiment, adding that â€Å"remember this is your last chance for special free treatment† (Jones 127). The physicians continued to conceal the truth that this procedure was diagnostic rather than therapeutic by telling the patients that they were receiving â€Å"spinal shots† (Jones 127). To understand why so many black men welcomed the opportunity of receiving what appeared to be free health care, though they received bad treatment, one must understand the social and economic conditions of rural Macon County, Alabama at the beginning of the twentieth century. The Census of 1930 revealed that blacks made up 82 percent of Macon’s twent-seven thousand residents. Blacks outnumbered whites four to one and neraly half of the resisdents lived below poverty level. It was all to common to visit houses without indoor plumbing and no other means of water supply save a swallow well that occupied the same territory as that of sewage (Jones 61). The fifth chapter of Jones’s Bad Blood: The Tuskegge Syphillis Experiment entitled â€Å"The Dr. Ain’t Taking Sticks† describes the destitute environment in which Blacks lived: housing conditions were terrible. The typical dwelling was a tumble-down shack ith a dirt floor, screens, little furinature, a few rags for bedding, and a privy only when underbrush was not nearby. Drinking water came from an uncovered, shallow well, often totally unprotected from direct surface drainage. The people who lived in his rural slum ate a pellagrous diet [of] salt pork hominy grits, cornbread, and molasses formed the standared fare of the majority Macon County’s black residents, while red meat, fre sh vegitables and fruit, or milk seldom appeared on their tables. As a result, chronic malnutrition and a host of diet-related illnesses were serious health problems (Jones 62). Medical facilities were present, however, the treatment that each gave was limited. The United States Veterans hospital located on the campus of Tuskegge Institute did not have an outpatient clinic and did very little for the surrounding community. The intellectual aloofness found at the Veterns Hospital was similar at the John A. Andrews Hospital also located in the vicinity of Tuskeggee Insistute. The John A. Andrews Hospital did have an outpatient clinic but the impact that the hospital had on the community was not substantial (Jones 64). It was the norm for many Blacks to go to from â€Å"cradle to the grave† without having experiencing any type of medical care (Jones 65). Since doctors were only consulted in dire emergencies, many blacks suffered with syphilis and its complications. So in 1930 when the Surgeon General announced that a syphilis control program was being created in Macon County blacks werein some cases excited about seeing a doctor and in other cases instructed by their employer to see a doctor without any explanation. Initially, the program was indeed a type of syphilis control program. Later that year, however, it was recommended that the syphilis control program be terminated and plans for a comprehensive health and welfare program be instituted. In 1932, the United States Public Health Service officers returned to Tuskegee and converted the treatment program into a â€Å"nontherapeutic human experiment† (Jones 90). The goal of the progam now was to aquire as many autopsies as possible that will support the argument that people of African descent reacted differently to venereal diseases such as syphilis and that this disease in character was a black disease. Once the Tuskegee expiriment began it thrived from its own momentum. The â€Å"intellectuals† who were aware of the study did not reject to it. The black professionals affiliated with Tyskegee institute at the time the experiment was taking place did not object either. The question remains why did Black healtth professionals not challenge the study? The information concerning the details of the experimnet was not at all private; the disclosure of information concerning Tuskegee seemed very calculated. In fact they appeared in many of the major health and medical journals of the time period,places were the average person may not ordinarily look. However, Black health professionls like Dr. Paul B. Cornely of Howaed University,a black public health leader since the 1930’s knew about Tuskegee but did not object. He understood the nature of the study and followed it closely, never questioning it. He explained in retrospect: I was there and I didn’t say a word. I saw it as an academician. It shows you how we looked at human beings, especially blacks who were expendable I have guilt feeling about it, as I veiw it now because I considered myself to be an activist. I used to get hot and bothered about injustices and inequality, yet right under my nose something is happening and I’m blind (Smith 103). Many Black professionals hide behind the suppositions that what was occuring at Tuskegee Institute would draw much needed attention to the desolate social, economic, and medical environments of the Black community. There is no doubt that the history of racial subjugation, class-consciousness, and professional status contributed to the response or lack thereof from black professionals and intellectuals. Historian Tom W. Shick argued that black medical professionals did not or could not challenge the experiment because they were not seen as equals in the medical profession, i. e. blacks did coexist with whites (Journal 103). Jones states that class-consciousness permits black professionals to deny that the experimnet was racist. There existed a dilemma for the black professionals involved: â€Å"on the one hand scientific energy and money were to be devoted to the study of diseased blacks, long ignored by science and medicine; but, on the other hand, the whole notion of framing the experiment as a study of the ‘the diseased’ instead of ‘disease’ smacked racism. (Jones 167). In Bad Blood, Jones presents the questions of why these 600 black men participated in the study and why did Black professionals allowed this experiment to continue without any objections. t is quite evident that ultimately, the reasons why the Tuskegee Study of Untreated Syphilis in the Negro Male begun and continued was because of raism. Racism created the economic and social impecunious conditions of the 1930’s that would allow these men to accept their offer. racism created the conditions that woul d allow black people to â€Å"turn the other cheek† as their brothers were being victimized, exploited and murdered. Racism in this case and many other instances of historical racial oppression offered no alternatives.