Technological Innovations in the Civil War

Legal, Social, Ethical And Professional Issues - 1507 Words

DEVELOPMENT FRAMEWORKS AND METHODS Answers for C1 and C2 of CW_COMP1648 Contents Legal, Social, Ethical and Professional Issues 2 Section C1 2 BCS Codes of Conduct and British computer society 4 Section C2 4 Legal, Social, Ethical and Professional Issues Section C1 The new ecommerce web store will be web base just like many other successfully ecommerce websites. All customers will need to sign up before purchasing any item from the new online store, by having to sign up the customers who is purchasing will have to provide information about the company where she/he works for. By doing that the customer will know that PE will use their customer details correctly and it will be data protected, all†¦show more content†¦Also it assurance that the data given are accurate, no alteration should be changed from the data that the customer’s will be filling in, is very important to maintain the integrity of data for the new store system in PE in order to have a secure and successfully ecommerce website. Each year that passes the growth in the internet has been massive also the computer crime has grown. Hackers are gaining unauthorised access to computer systems with intent. As mentioned before in order to protect that from happening the da ta controller will be there to protect the data from been modified and make sure that all data are secure out of data leak. Availability of Information It ensure that authorized parties customers are able to access their information when needed. Almost every week there are websites being taken down by DDoS attacks. The aim of these DDoS attacks are to deny access to the information of the website. So in order to prevent that from happening the key is to keep regular doing off-site backups or having another off-site location ready to restore services in case anything happens to the primary data. PE Customers shouldn’t have difficulties in logging in to the system it should be timely and reliable. To ensure that PE data is secure the data controller needs to make sure the data is obtained and processed fairly and lawfully, PaintEverything should collect only the data necessary from their customers forShow MoreRelatedLegal, Social, Ethical And Professional Issues1581 Words   |  7 Pages DEVELOPMENT FRAMEWORKS AND METHODS Answers for C1 and C2 JANUARY 1, 2016 LUCAS FERREIRA GUIMARAES 000810567-7 Lucas Ferreira Guimaraes -- Student ID No. 000810567-7 1 Contents Legal, Social, Ethical and Professional Issues .......................................................................... 2 Section C1 ............................................................................................................................................ 2 BCS CodesRead MoreProfessional Legal Ethical and Social Issues Essay2434 Words   |  10 PagesPROFESSIONAL LEGAL ETHICAL AND SOCIAL ISSUES Lecture capture system provides institutions with useful learning resources and enables learners to get access to huge volume of content on demand. 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What Is Civil Religion and How Does It Affect Christians Free Essays

Abstract: What is civil religion and how does it affect Christians? That is the question that this paper will examine. This paper identifies what civil religion is and how it has evolved over the years. In the Literature Review, this paper examines and summarizes the different sources’ opinions and definitions of civil religion. We will write a custom essay sample on What Is Civil Religion and How Does It Affect Christians or any similar topic only for you Order Now It also discusses how politicians do not actually use the term â€Å"civil religion,† but imply it in their speeches. This paper discusses the themes of civil religion and how various authors predict that this may become a universalized religion. Then it ill discuss all four authors’ different conclusions on civil religion and how they think that civil religion will affect America and religion. The paper concludes by looking into the future and explaining how civil religion does and might affect Christians. Introduction: Robert Bellah defines civil religion as â€Å"the public religious dimension that plays a crucial role in the development of American institutions that is expressed in a set of beliefs, symbols, and rituals†(228). The term â€Å"civil religion† was first coined in the 8th chapter of Jean-Jacques Rousseau’s book The Social Contract (1762). For Rousseau, civil religion was simply a form of social cement, providing the state with sacred authority to help unify itself. Rousseau’s simple outline of the principles of civil religion is: (1) Deity, (2) life to come, (3) the reward of virtue and the punishment of vice, and (4) the exclusion of religious intolerance (252). Rousseau believed that this group of religious beliefs is universal and that the government has a right to sustain it. He also said that individuals’ religious opinions are outside the bounds of the government (252-253). History has made many different references to forms of civil religion, ut the main study done by Robert Bellah and Martin Marty took place in the 1960s and 1970s. They studied civil religion as a cultural phenomenon in an attempt to identify the principles of civil religion. In the United States, civil religion is commonly referred to as â€Å"Judeo-Christian tradition,† intended to include several monotheisms that are pr acticed in the United States (Wikipedia). While looking into civil religion, we will see different scholarly arguments and the affect it may have on Christianity. Summaries: In researching civil religion, I found many books and essays that give definitions and iews on civil religion. Robert Bellah is the main voice of this movement and has written many articles on this topic. In the article â€Å"Civil Religion in America† by Robert Bellah, civil religion is defined as â€Å"the public religious dimension that plays a crucial role in the development of American institutions that is expressed in a set of beliefs, symbols, and rituals†(228). Bellah claims that civil religion has its own seriousness and integrity and that it requires the same care in understanding as any other religion does (225). In his article, Bellah tells us where the idea of ivil religion comes from. He claims that the Declaration of Independence has four references to God, and that the founding fathers’ words and acts are what shaped the form and tone of civil religion today (231-232). He continues with the description of civil religion today. Bellah ar gues that civil religion at its best is a genuine apprehension of universal and transcendent religious reality as seen through the experience of the American people (238). He predicts that American civil religion may become a part of a new civil religion of the world. The difference eing that instead of it being drawn from Biblical traditions, it would be drawn from religious, non-biblical traditions (245). Later Bellah wrote â€Å"American Civil Religion in the 1970s† in response to the criticism he had received from his previous article â€Å"Civil Religion in America. † He begins with claiming the rights to the term â€Å"civil religion†. He claims that although there are many references to â€Å"civil religion† in previous years, he is the one who coined the term (255). There is some disagreement on this claim. Some agree with Bellah, but others argue that Jean-Jacques Rousseau coined the erm in his book The Social Contract. Although Rousseau might have coined the term, Bellah’s and his definitions of civil religion have some differences. While Rouseau saw it as a form of social cement that provided the state with sacred authority to help unify itself, Bellah views it as a public religious element that is vital to the maturation of American institutions. Rousseaus’s definition is simpler, because the year in which he defined civil religion, allowed a simpler definition. Bellah says that the distinction between civil religion and public theology is a major ontribution to the discussion of civil religion (258). Bellah further claims that a variety of public theologies is a guarantee to the honesty of civil religion (259). He suggests that American civil religion is a current reality and one that we will probably grapple with in the future (264). Bellah does not think that American civil religion is dying, but it is rather pointing to the fact that some linkage between religion, morality, and politics seems to exist (270). He closes by stating that â€Å"the crisis in the civil religion is deepening even more rapidly than I had expected† (272). In â€Å"Civil Religion and America’s Inclusive Faith,† Barry Hankins seeks to give us a better understanding of what civil religion is, its evolution into what it is today, and its role in politics. Hankins claims that most American presidents â€Å"have integrated religion into their political speeches† and that scholars have labeled this integration â€Å"civil religion. † He defines civil religion as the blending of religion and patriotism to the point that it is impossible to separate them from another. Hankins says that this occurs when either politicians discuss eligion or when pastors discuss political or national affairs. He continues with how in a country like the United States, civil religion can potentially fail if it excludes too many people; therefore, it needs to be an inclusive faith. Hankins claims that in the evolution of American civil religion, it has employed five themes consistently: the first theme is the â€Å"chosen nation themeâ € , second is â€Å"civic millennialism†, third is the theme that there must be â€Å"a form of religious consensus or common thread that binds people together religiously†, fourth theme is a â€Å"fusion of iblical beliefs with a deistic notion of God that is very general†, and fifth is the theme of â€Å"historical authentication. † Hankins continues with the discussion on how different presidents have employed civil religion and its themes throughout the years. He ends with the claim that the form of civil religion that best fits the description in his essay is a priestly or pastoral civil religion (Hankins). Hankins and Bellah discuss the different presidents who have mentioned civil religion in passing. Though the presidents may not have used the term â€Å"civil religion,† these writers ssert that it was implied. They use quotes from these presidents for the benefit of their own argument. Those presidents are John F. Kennedy, Dwight D. Eisenhower, Benjamin Franklin, George Washington, Abraham Lincoln, George W. Bush, and Ronald Reagan. Bellah and Hankins claim that because of their attempt to integrate politics and religion, and their vague references to God, these men unconsciously advocated civil religion (Hankins). The interesting thing about Hankins is that he does not limit civil religion to poli ticians, but rather includes pastors in his discussion as well. Hankins tells us that the definition of the integration of civil religion is when either politicians mention religion or when pastors mention political or national affairs (Hankins). The Pew Forum panel discussed the topic of â€Å"God Bless America: Reflections on Civil Religion after September 11. † There are seven participants in this discussion panel, who are: Peter Berkowitz, Derek Davis, Amber Khan, Richard John Neuhaus, Clarence Newsome, Manjit Singh, and Melissa Rogers. As the moderator of the panel, Melissa Rogers begins by giving us a brief overview of the term â€Å"civil religion. She says that most people identify the term â€Å"civil religion† with the work of Robert Bellah, who says that civil religion in America is an understanding of the American experience in light of ultimate or universal reality. The panel continues with the different participants’ views and thoughts on civil religion. Civil religion is described as a confused subject, with t he confusion starting at the very term itself and that, for the most part, it is all about meaning. The panel continues on to claim that civil religion becomes extremely broad and very generic in its expression. At the end of the discussion, the panel claimed that with civil religion â€Å"we are making a distinction between discovery of certain political values and systems as distinct from the moral justification (Pew Forum Panel). One may agree with this statement, while others may not. Those who don’t agree may argue that while there needs to be a separation between â€Å"church and state†, there also needs to be a connection. If we did not have a form of connection between the political and religious realm, we would not have the religious freedom that we enjoy today; because if the politicians did not elieve in God, they would not care if we had or did not have religious freedoms. In â€Å"Bellah’s Civil Religion,† Robert Stauffer begins by giving us a summary of Robert Bellah’s essay â€Å"Civil religion in America†. Then Stauffer proceeds to discuss some of the problems that he sees in Bellah’s work. Stauffer does not cover Bellahâ€⠄¢s historical rendition, but rather assumes that American historians will deal with it and leaves the task to them (392). He claims that Bellah’s work is styled in a Durkheimian perspective. Stauffer is also concerned with Bellah’s verdict of our current American condition. He says that Bellah moves too fast from the judgment of corporate hegemony, worry over the cult of success, and the disregard for those who are reduced to penury, to the presumption that America is portrayed by a widespread despair and sense of direction. Stauffer concludes by claiming that Bellah’s evolving opinions about civil religion serve as an inspiration to scholars of religion and society (393). Stauffer also states that while he is grateful to Bellah for his contribution in this area, he is worried that Bellah’s growing stature might prevent us from questioning and criticizing his assumptions, claims, and hopes 394). Literature Review: As civil religion has evolved over the years, there are different trends and themes in its patterns. We read Hankins’ claim that civil religion has employed five themes consistently through the years, and that he is worried that civil religion could potentially fail. He claims that this will happen if American civil religi on excludes too many people. Hankins says that civil religion needs to be an all inclusive faith. In Bellah’s first article on this topic, he predicts American civil religion may become a part of a new civil religion of the world. Then a couple of ears later, Bellah wrote another article entitled â€Å"American Civil Religion in the 1970s. † In this article, he suggests that American civil religion is a current reality and one that we will continue to deal with in the future. Then Bellah decides that there is some linkage between religion, morality, and politics that exist and are needed. At this point, Stauffer steps into the scene. He finds irony in the fact that much of the criticism of civil religion, implicitly of Bellah’s work, has centered on the success of maintaining commitment to the social order, the success of utilitarian ulture in the United States, and the divisiveness that comes from the imposing new, holistic systems of belief. Stauffer argues that in a society with revolutionary origins, this problem of civil meaning will be both primary and repetitive. The Pew Forum panel concludes their discussion by stating that civil religion is a confused subject – the confusion starting at the very term itself – and by claiming that it becomes extremely broad and generic in its expression. Hankins claims that civil religion can come in the form of priestly or pastoral religion, because oliticians have used it to soothe and comfort American people in times of distress. Bellah concludes both of his articles by mentioning what he calls the â€Å"third crisis†. The â€Å"third crisis† is the attainment of some kind of viable coherent world order that would ensue from the universalizing of civil religion. Looking towards the future of civil religion, we ask, â€Å"what does civil religion mean for Christians and how does it affect us? † Civil religion acknowledges that there is a God, but does not make any mention to Heaven. With civil religion, we realize that there is a God and that any different beliefs, symbols, and rituals go with each religion. But that is as far as it goes. There is no faith or spiritual things. Faith requires a belief in God and in Heaven. It requires us to put our trust fully in Christ and go beyond the term â€Å"religion† to a relationship with Him. The Bible says in Hebrews 11:6, â€Å"But without faith it is impossible to please him; for he that cometh to God must believe that he is, and that he is a rewarder of them that diligently seek him. † Faith is believing. Civil religion is not believing, but rather is admitting that there is a â€Å"higher power† ver us. While we need a form of civil religion to allow us to mingle with people of different religious beliefs, as Christians we need to be wary of civil religion. We need to be vigilant in our endeavors to not allow civil religion to become the â€Å"main stream† of religious beliefs. If it become the â€Å"main stream†, it will become the unified religion of the world and faith in Christ will be lost. Civil religion is unsustainable because it is trying to be pluralistic. This pluralism seeks to unify all religions (muslim, hindu, catholic, protestant, baptist, mormon, etc) into one, ut this is not possible without the different religions giving up their differences. In giving up these differences in the various religions, we would give up our faith in God, our belief in Heaven, and in everything that distinguishes us from other religions. This would be a negative affect on Christians, because we are to be the â€Å"light of the world† and the â€Å"salt of the earth† as God calls us to be. If we give these up for civil religion, we will no longer be what God has told us to be. Yes, we need to have some religious understandings amongst all religions, but we need to be cautious as Christians to not lose our faith in Christ. Future Directions: In the future, I believe that civil religion is going to begin posing major problems for Christians. As of now, not many Evangelicals have said anything on the topic of civil religion beyond identifying it, but soon they are going to need to. Beliefs and faith are beginning to be pushed out of the picture and the more universal civil religion is stepping in. We can see it happening throughout the country as more laws are being instituted that reduce our religious freedoms. Though the term â€Å"civil religion† is not usually used by lawmakers and the government, it is implied and is a danger to Christians. I believe that within a few years, civil religion is going to become the norm and we are going to lose our religious freedoms as a push to a universalized religion is made. I also believe that we are going see more articles on this topic, and that Evangelicals are going to become involved in trying to stop this â€Å"third crisis† in America. Works Cited Bellah, Robert. â€Å"Civil Religion in America. † D? dalus, Journal of the American Academy of Arts and Sciences 96. 1 (1967): 1-21. Print. Berkowitz, Peter, et al. â€Å"God Bless America: Reflections on Civil Religion after September 11. † The Pew Forum . Washington, DC. 6 Feb. 2002. The Pew Forum on Religion Public Life. Web. 15 Apr. 2012. . â€Å"Civil Religion. † Wikipedia. Wikimedia Foundation, Inc. , n. d. Web. 20 Feb. 2003. . Hankins, Barry. â€Å"Civil Religion and America’s Inclusive Faith. † Liberty Magazine Jan. 2004: n. pag. Liberty Magazine. Web. 15 Apr. 2012. . Rousseau, Jean Jacques. The Social Contract: And, the First and Second Discourses. New Haven: Yale University Press, 2002. Print. Stauffer, Robert E. â€Å"Bellah’s Civil Religion. † Journal for the Scientific Study of Religion 14. 4 (1975): 390-395. JSTOR. Web. 19 Apr. 2012. How to cite What Is Civil Religion and How Does It Affect Christians, Papers

Analysis of Case of Cocoa Ltd

Question: Discuss about the Analysis of Case of Cocoa Ltd. Answer: Introduction It is essential for the organizations to have strong corporate governance mechanism to achieve the objectives and goals. The corporate governance mechanism is the system that sets rules for guidance of the personnel in the conduct of their duties. The corporate governance system should ensure that the management of the company works in accordance with the terms of the code of conduct (Sison, 2010). The code of conduct for the employees is essential to command their conducts and ensure that they work for the overall interest of the company setting aside their personal interests. In context of this, the paper presented here focuses on the corporate governance and the ethical aspects of an organization. The discussion in this paper has been carried out by analyzing the case of Cocoa Ltd which involves the issues related to preparation and presentation of the financial statements. The accountants carry a great deal of responsibility in preparation and certification of the financial statements of an entity. It is expected from them to discharge their duties ethically and honestly (Duska, Duska, Ragatz, 2011). The paper presented here also deals with this aspect through analysis of the case of Cocoa Ltd. Further, the duties of management and the manner in which they should discharge their duties have also been highlighted in this paper. Overall, this paper presents a concise discussion on the ethical and governance aspect and the duties of professional accountants and the management in this regard. Theories and Principles of Ethics and Corporate Governance The emphasis on ethics and the corporate governance has been unprecedented in the past decade all over the world. The regulators around the globe have been more alter to ensure that the organizations conduct their business ethically. The reason for this increased importance of ethics and corporate governance is the corporate scandals. The major corporate scandals such as WorldCom, Tyco, and the Enron happened due to the weak corporate governance mechanism and the lack of ethics in the conduct of duties by the management and the accountants (Bolman Deal, 2013). The weak governance system in these companies let the management usurp their powers for personal interest. It is crucial to take note that failure of big corporations like WorldCom or Tyco did not only affect the shareholders and the management of the company, but its severe impact on the society and economy of the country was also perceived (Ferrell, Fraedrich, Ferrell, 2016). Thus, it is essential to ensure that the organizations should have stringent governance mechanism and promote ethics in the work culture. The principles of corporate governance talk about strengthening the reporting system and making the board of directors accountable for effective leadership. The principles of ethics and governance require that the supreme authority of the companys management needs to be independent and free of biasness. In a corporation like Cocoa Ltd, the supreme authority of management vests in the board of directors (Ferrell, Fraedrich, Ferrell, 2016). The board of directors owes duties to the shareholders as well as other stakeholders of the business, thus, they should act honestly and independently. Further, the functioning of the board should also be under supervision of the regulatory authorities of the government (Ferrell, Fraedrich, Ferrell, 2016). Further, there must be a proper mechanism to have vigilance over the activities of the board of directors and other key managerial personnel. Through this mechanism, it is to be ensured that the management is not allowed to exercise powers for their personal interests. The corporate governance system should be equipped well to identify the situations where managements personal interest could conflict with the companys overall interest (Ferrell, Fraedrich, Ferrell, 2016). It is argued that management decisions influenced by their personal interest damage the companys financial performance. Further, the revelations of the fact that the management used their powers for personal interest could also be serious for the reputation and goodwill of the company in the market (Ferrell, Fraedrich, Ferrell, 2016). For example, management may manipulate the financial statements of the company to show good performance to earn high incentives. In this situation, the management may show fake profits in the income statements that can never be realized by the company. The accumulation of unrealizable profits results in overvaluation of the assets which could be dangerous for survival of the company in long run (Ferrell, Fraedrich, Ferrell, 2016). Case of Cocoa Ltd In the case of Cocoa Ltd, there has been observed conflict between the personal interest of the management and the company. Further, the accountant is also a party that conflict of interests. In the current case, the company is performing outstandingly well presently and it is expected to continue for couple of years more such as 2016 and 2017. However, after these two years, it is expected that the economic conditions will reverse affecting the financial performance of all companies in the industry for 2018 and 2019. Now, the management does not want to report losses in the year 2018 and 2019 when the economic downfall will dominate. The management wants to report equal profits in all four years by diverting the profits of current years to 2018 and 2019. For this purpose, the management seeks advice from the accountant of the company. In response to the management query, the accountant advises for carrying out change in the method depreciation from straight line to sum of years digi t. Knowing that there is no justified reason for this sudden change in the method of depreciation, accountant carried out the changes. The accountant has contract for renewal with the company, which depends upon the managements satisfaction with his services. Thus, considering personal interest, the accountant agreed to carry changes in the method of depreciation. Analysis of the Case The issue under consideration in the current case of Cocoa Ltd is analysis of the change in the method of depreciation in the context of ethics and corporate governance. In this regard, it is crucial to first understand the legal requirements of financial reporting in relation to depreciation accounting. After that an analysis of the impact of such change on the company and all the stakeholders is important. The analysis of legal requirements and evaluation of the impact of change would form the basis to conclude that whether the standard of ethics and corporate governance violated or not in the current case. The legal requirements in relation to charge of depreciation are contained in AASB 116, Property, Plant, and Equipment (AASB 116, 2016). The accounting standard does not specify anything in regard to selection of method of accounting. Thus, the organizations are free to opt for any method to charge depreciation on property, plant, and equipment. However, the accounting standard puts a condition in this regard that the method chosen by the organization should reflect the consumption of future economic benefits adequately. Further, it has also been provided that the firms should apply same method in each of the following accounting periods that means there must be consistency in the charge of depreciation (AASB 116, 2016). There are various methods that are used to charge depreciation such as straight line method, diminishing value method, sum of years digit method, production unit method. All the methods of accounting has their own advantages and disadvantages, therefore, it is necessary to analyze as to which method suits best in the given circumstances (Godwin Alderman, 2012). The straight line method provides for equal amount of depreciation for each year. It is widely accepted method of depreciation, however, in certain circumstances it may not be the right choice. For instance, the assets which carry risk of technological changes may need to be depreciated rapidly in the earlier years. Since, the straight line method provides for equal depreciation charge for all years, thus, it may not be suitable method in this case (Godwin Alderman, 2012). Further, apart from straight line method, the diminishing value is also one of the most used methods for charging depreciation. In this method, the depreciation is computed on the written down value of the assets each year. This method is considered to be the best for the purpose of matching the revenues with cost (Godwin Alderman, 2012). Further, there is sum of years digit method which is also used by the firms in computing depreciation. This method computes higher depreciation in the earlier years as compared to the later years of use of asset. This implies that as the useful life of the asset is approached, the depreciation charge goes down. Thus, it could be observed that different methods compute different amount of depreciation which will affect the profit or loss for the year (Godwin Alderman, 2012). Thus, it clear that the selection of method of depreciation should be based on the analysis of the assets nature and the circumstances in which firm operates. Further, the selected method should be applied consistently from year to year so that the financial performance is correctly reflected (Delaney Whittington, 2009). However, consistency does not mean that the firms can not change the method. The change in the method of depreciation is permitted when it is for justified reasons. This implies that the changed method should match the revenues and costs more appropriately then the existing method. Further, there are reporting and disclosure requirements in regard to change in the method of depreciation which the firm must comply. The AASB 116 requires that the reason for change is adequately reported in the notes to accounts and the impact on the profit or loss of such change in separately reported in the income statement (AASB 116, 2016). In the current case of Cocoa Ltd, the accountant has violated the provisions of accounting standard in regard to change in the method of accounting. The accountant did not report the reasons for change in the method of depreciation which one of the most crucial requirements of the accounting standard (AASB 116, 2016). Further, the analysis of the case depicts that accountant gave preference to his personal interest rather than companys overall interest. Thus, the conducts of the accountant could be said to be clearly violating the standards of ethics. Further, the intention of management also appears to be to deceive the shareholders and the public. Thus, the conducts of the management are also violating the standards of ethics and the corporate governance (Ferrell, Fraedrich, Ferrell, 2016). The impact of violation of standards of ethics could be severe on the company. Conclusion The discussion in this paper is focused on the ethical and corporate governance aspects. It could be articulated from the overall discussion carried out in this paper that compliance with the standards of ethics is crucial for the achievement of objectives for each and every organization. Further, the organizations should also have proper governance mechanism that prevents the management from usurping its powers. In the current case of Cocoa Ltd, the management exercised its power for to deceive the shareholders by manipulating the financial statements. The change in the method of depreciation in the current case is completely unethical and illegitimate. The motive to change the method of depreciation is to manipulate the profit in the books of accounts and deceive the shareholders. Recommendations Cocoa Ltd should have a proper corporate governance mechanism and code of conduct for the employees. The code of conduct will help the company to command over the conducts of the employees and ensure that they act in the best interest of the company. Further, it is advisable to Andrea (Accountant of the company) to go through the requirements of AASB 116 in regard to change in the method of accounting. The accountant should comply with the reporting and discloser requirements of AASB 116 (AASB 116, 2016). It is recommended for the accountant to specify the reason for change in the notes to accounts and mention that it is improper. Further, the accountant should, setting aside his personal interest, work in the best interest of the company (Kurtz Boone, 2008). References AASB 116. 2016. Property, Plant, and Equipment. Retrieved January 15, 2017, from https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun14_07-14.pdf Bolman, L.G. Deal, T.E. 2013. Reframing Organizations: Artistry, Choice, and Leadership. John Wiley Sons. Delaney, P.R. Whittington, O.R. 2009. Wiley CPA Exam Review 2010, Financial Accounting and Reporting. John Wiley Sons. Duska, R., Duska, B.S., Ragatz, J.A. 2011. Accounting Ethics. John Wiley Sons. Ferrell, O.C., Fraedrich, J., Ferrell. 2016. Business Ethics: Ethical Decision Making Cases. Cengage Learning. Godwin, N. Alderman, C. 2012. Financial ACCT2. Cengage Learning. Kurtz, D.L. Boone, L.E. 2008. Contemporary Business. Cengage Learning. Sison, A.G. 2010. Corporate Governance and Ethics: An Aristotelian Perspective. Edward Elgar Publishing.