Certified Public Accountant Essay Example for Free

Certified Public Accountant Essay No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. , 222 Rosewood Drive, Danvers, MA 01923, website www. copyright. com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc. , 111 River Street, Hoboken, NJ 070305774, (201)748-6011, fax (201)748-6008, website http://www. wiley. com/go/permissions. To order books or for customer service, please call 1(800)-CALL-WILEY (225-5945). Printed in the United States of America. ISBN 978-0-470-87810-1 Ethical Decisions in Accounting Learning Objectives After studying this module you should be able to: Understand the importance of ethics Know the history of ethics in accounting Incorporate ethics into your decision process Know ethical standards for accounting professionals Understand ethical implications of the U. S.transition to IFRS Appreciate lessons learned from recent business scandals. SECTION 1 — THE IMPORTANCE OF ETHICS Ethics is an important part of your accounting education and it will play an increasingly important role in all aspects of your professional life. This module is intended to give you an overview of the study of ethics. It is a starting point for the discussion of ethics that will continue throughout all of your accounting studies. We will begin with a definition of ethics and then review some ethical theories that provide a framework for developing ethical standards for accounting students and professionals. Finally, we will discuss why ethics is important to you as you prepare for a career in accounting. DEFINITION OF ETHICS What exactly is ethics? According to Webster’s Dictionary ethics is â€Å"a discipline dealing with good and evil and moral duty, and with moral principles and practice. † Accounting ethics basically involves applying moral principles to accounting and business decisions. Business ethics is a more general form of applied ethics that relates moral principles to business situations. Business ethics examines behavior toward the outside world considering ethical principles and business codes of ethics. Ethical Decisions in Accounting | 1 Simply put, ethics is doing the right thing. It is not easy to define ethics because ethics can be different for different people. You have your own personal values and these values are very important in the decisions you make. When you are in business you will be required to follow codes of conduct that are established by your company and by any professional associations that you belong to. Following the ethical standards of these organizations is important, but you should always bring your own personal values into your business model. ETHICAL THEORIES Philosophers have developed many theories to provide a framework for making ethical business decisions. These theories provide a point of reference for developing codes of conduct for companies and professional associations. Most ethical codes in business are based on the following moral theories: Rights theory. The moral choice is the choice that best protects and respects the moral rights of those involved with a decision. This theory suggests that humans have a dignity that is based on their human nature and their ability to freely choose what they do with their lives. Therefore they have a right to be treated as ends and not merely as means to other ends. Utilitarian theory. The ethical action is the action that provides the most good or does the least harm. The ethical business action is the one that produces the greatest good and does the least harm for all who are affected— business stakeholders such as customers, employees, shareholders, the community, and the environment. Common good theory. The relationships of society are the basis of ethical reasoning and respect and compassion for others is the basis for moral decisions. This theory addresses the common conditions that are important to the welfare of everyone. Virtue theory. Ethical actions should be consistent with ideal virtues that provide for the full development of humanity. Honesty, courage, compassion, generosity, tolerance, love, fidelity, integrity, fairness, self-control, and prudence are examples of virtues. Fairness theory. Ethical actions treat all human beings fairly based on some standard that is defensible. We might pay people more, based on the difficulty of their work or the greater amount that they contribute to a company. IMPORTANCE OF ETHICS Information provided by accountants and auditors is relied upon by people who make decisions about companies and organizations. For example, if you are considering buying stock in a company you need accurate and reliable information upon which you can base your decision. Lenders such as banks and financial institutions need reliable information to determine if they will loan money to companies. Government agencies such as the Internal Revenue Service collect taxes based on the financial information provided by companies. People rely on the accountants who prepare financial reports. Knowledge of ethics will help you to make good decisions that will give proper information to those who rely on you. With proper information, better decisions will be made. 2 | Ethical Decisions in Accounting Business decisions can affect many people or stakeholders. For example, when you make a decision for your company it can affect the owners and employees of the company, banks who provide resources to the company, customers of the company, and people in the community where the company is located. In addition to the effect of your decision on the profits of the company, your decision may also have other non-financial factors that have important effects on stakeholders. What if you were considering two alternative projects for your company: (1) a project that would make significant profit for your company and also pollute the environment with harmful chemicals; (2) another project that would earn less profit but would have no negative effects on the environment and would not harm any stakeholders. Which project would you choose? Should non-pecuniary factors enter into the decision process? If you consider factors that are not fiscal-only in nature, then how do you measure them? Often, the most important factors in a decision are the ones that cannot be easily measured. Because some things cannot be measured easily, however, does not mean that we should not consider them in our decisions. That is the main point about the importance of ethics in accounting—an awareness that ethics is an important part of business decisions. We often use the cost-benefit decision model to evaluate business projects. We list the costs on one side and the benefits on the other side and the greater number often decides the project. If the benefits are greater than the costs we accept the project; if the costs exceed the benefits the project is rejected. Where does ethics fit into the process? More Profit Less Profit Ethical issues deserve a place in the costbenefit model. It is really quite simple— you consider the possible costs and benefits of ethical issues and place them on the scale along with other costs and benefits. Because ethical issues often are difficult or impossible to measure does not mean that they are not important or that they should not be considered in the decision. A more ethical decision is likely to result if ethical factors are at least brought into the picture when making business decisions. Again, awareness of the ethical implications of business decisions is the key to good business decisions. Not all decisions use the cost benefit model. Some decisions involve choosing different courses of action, such as recording accounting transactions when different alternatives are available under generally accepted accounting principles. You will need to choose the correct action according to the circumstances involved, and not based solely on the amount of profit your company can make. As the U. S. moves toward adopting international accounting standards, the accounting guidance will be based more on principles than on specific rules. The use of judgment will likely play a more prominent role in making accounting choices and ethical principles will play an even more important role in business decisions. Ethical Decisions in Accounting | 3 DISCUSSION QUESTIONS 1. Soon you will graduate from college and get a job. What ethical codes of conduct will you have to follow? How will your personal values affect your business decisions? What penalties are there for failure to follow ethical standards? 2. Look at the ethical standards of the AICPA or the IMA included in section 4 of this module. What principles will guide you in making accounting choices? SECTION 2 — THE HISTORY OF ETHICS IN ACCOUNTING In the wake of recent, high-profile accounting scandals, you might think that ethics is a relatively new topic to the field of accounting. Actually, ethics has been an important part of accounting since methods of keeping financial records gained momentum in the thirteenth century. A code of ethics now applies to all accounting professionals and ethics has become an integral feature of accounting education. BRIEF HISTORY OF ETHICS IN ACCOUNTING Luca Pacioli, an Italian mathematician and Franciscan friar, described a method of keeping financial accounts in 1494 when he published his first book Summa de Arithmetica, Geometria, Proportioni, et Proportionalita (translated â€Å"everything about arithmetic, geometry, and proportions†). In this book he wrote about many topics, including the first ever double-entry bookkeeping system, cost accounting – and accounting ethics. Over the years, ethical standards have been developed by many different professional associations, government agencies, and private companies. These organizations created ethical codes of conduct which their members or employees are expected to follow when they perform their professional work. An important organization in the early development of accounting ethical standards was the American Association of Public Accountants (AAPA) which was created in 1887. During that year, accounting became a profession, or a group of people whose members must meet certain standards to engage in the practice of accounting. In 1907, the AAPA incorporated professional ethics into its membership rules. However, membership in the AAPA was voluntary and therefore the ethical standards of the AAPA could not be enforced on a widespread basis. The AAPA was later renamed to the American Institute of Certified Public Accountants (AICPA). The code of ethics of the AICPA is a major force in applied accounting ethics in today’s business world. The ethical standards of the AICPA are fully described in Section 4 of this module—Ethical Standards for Accounting Professionals. Members of the AICPA are Certified Public Accountants (CPAs) who must comply with the AICPAs ethical standards. Noncompliance could result in losing a license to practice as a CPA. 4 | Ethical Decisions in Accounting ETHICS IN THE ACCOUNTING PROFESSION In the middle of the twentieth century the Commission on Standards of Education and Experience for Certified Public Accountants identified seven characteristics of a profession: 1. A specialized body of knowledge 2. A formal education process to acquire the specialized body of knowledge 3. A standard of professional qualifications to enter the profession 4. A standard of conduct 5. Recognition of status 6. An acceptance of social responsibility7. An organization devoted to the advancement of the social responsibility Characteristic 4—requiring a standard of conduct and characteristic 6—accepting social responsibility, relate most directly to accounting ethics. What standards of conduct should accountants follow and what is the social responsibility accountants have toward the public they serve? Standards of conduct and accounting codes of ethics as developed by current professional accounting organizations are more fully addressed in section 4 of this module—Ethical Standards for Accounting Professionals. A professional must accept a moral responsibility to act in the best interests of the public. This means that business must look beyond profits to the common good and be sure not to harm the public good. The purpose of business is to make a profit, but profit should not be the only motive for business. Adam Smith maintained that business should seek a profit within the ethical principles of justice and fairness. Therefore, a business professional must protect the public interest while pursuing the profit motive. Many would argue that acting in the best interest of the public is also in the best interest of the company. In other words, ethics is good for business and makes the company successful even as the company looks out for the common good. ETHICS IN ACCOUNTING EDUCATION Colleges and universities in the U. S. have included ethics in their curricula since Harvard University was founded as the oldest institution of higher learning in the United States. Many colleges since then have included ethics courses in their liberal arts programs. In the 1980’s, however, applied accounting ethics really gained momentum and many colleges in the U. S. started incorporating ethics into accounting and business classes. This incorporation of ethics into business and accounting is called applied ethics because the ethical principles learned in the philosophy classes is applied to practical accounting situations in accounting classes. With applied ethics, students get to add a new dimension to their business decision process—soft ethical issues in addition to the hard numbers traditionally used to evaluate business projects. DISCUSSION QUESTIONS 1. Some argue that ethics cannot be taught in college because students have already formed their values when they come to college. Do you think ethics should be included in the accounting curriculum in colleges and universities? Ethical Decisions in Accounting | 5 2. Do you feel that good ethical behavior is good for company profits? Describe a situation in which making a decision in the interest of the public good would increase the profitability of a business in the long run. SECTION 3—ETHICS IN THE DECISION PROCESS While you are in college studying accounting you will need to develop a thinking process that will guide you in making business decisions. When you graduate from college and enter the accounting profession you will use the knowledge you learned in college to help your company be successful and to create a better society. Learning accounting is not just about learning numbers, but also about learning to make good decisions. ETHICS IN ACCOUNTING EDUCATION How can you incorporate ethical decision-making when you study accounting? Many organizations exist that provide guidance to universities regarding how to incorporate ethics into accounting education programs. In addition, there are many tools students can use to solve an ethical dilemma. Some ethics tools with links to good web sites are provided at the end of this section. The main way you can bring ethics into your decision process, however, is simply to be aware of ethical issues in accounting situations and to consider these ethical issues as part of your decision model. The need for ethics in education is apparent in light of recent high-profile business fraud cases. In the United States, the American Assembly of Collegiate Schools of Business (AACSB) is the accrediting body for business schools. AACSB makes the education standards for business schools, and the AACSB standards do include ethics. Because ethical values differ among countries and cultures, there is no universally accepted code of ethics. Nonetheless, there are basic ethical principles that cross international borders, and International Federation of Accountants (IFAC) has attempted to provide some guidance for teaching ethics in all countries. International Education Standards (IES) prescribe standards of generally accepted ethical principles in the education of accounting students. The standards express the benchmarks that you are expected to meet in your accounting education program. They establish the essential elements of the content and process of education and development at a level that is aimed at gaining international recognition, acceptance and application. The standards cannot legally override local laws and regulations but will provide an authoritative reference for informing and influencing local regulators regarding generally accepted ethical principles. The International Accounting Education Standards Board (IAESB) recognizes the wide diversity of culture, language, and educational, legal, and social systems in the countries of the member bodies and of the variety of functions performed by accountants. Therefore, each individual member body will determine the detailed requirements of the education programs. International Education Standards for Professional Accountants are intended to establish only 6 | Ethical Decisions in Accounting the essential elements on which ethical principles for all professional accountants and accounting students should be based. The IAESB has issued eight International Education Standards. These standards cover the entry requirements for accounting education programs, as well as the experience and continuing professional development requirements you will be required to follow when you become an accounting professional: INTERNATIONAL EDUCATION STANDARDS (IES). IES 1: Entry Requirements to a Program of Professional Accounting Education IES 2: Content of Professional Accounting Education Programs IES 3: Professional Skills IES 4: Professional Values Ethics and Attitudes IES 5: Practical Experience Requirements IES 6: Assessment of Professional Capabilities and Competence IES 7: Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Professional Competence IES 8: Competence Requirements for Audit Professionals IES 4 prescribes the professional values, ethics and attitudes you should acquire during your education program. The aim of this standard is to ensure that you are equipped with the appropriate professional values, ethics, and attitudes to function as a professional accountant. IFAC recognizes that the accountancy profession throughout the world operates in environments with different cultures and regulatory requirements. IFAC has, nevertheless, established an international Code of Ethics for Professional Accountants. Professional values, ethics and attitudes relate directly to IFAC’s mission to develop and enhance the profession to enable it to provide services of consistently high quality in the public interest. IES 4 requires that university accounting programs should provide you with a framework of professional values, ethics, and attitudes for exercising professional judgment and for acting in an ethical manner that is in the best interest of society and the profession. The required values, ethics, and attitudes of professional accountants include a commitment to comply with local codes of ethics which should be in conformity with the IFAC Code of Ethics. The coverage of ethics in accounting education programs should include: the nature of ethics differences of rules-based and principles-based approaches to ethics compliance with fundamental ethical principles professional behavior and compliance with technical standards concepts of independence, accountability, and public expectations social responsibility ethics and law consequences of unethical behavior to the individual, the profession, and to society Ethical Decisions in Accounting | 7 ethics in relation to business and good governance whistle blowing, conflicts of interest, ethical dilemmas and their resolution. IES 4 recommends that the presentation of ethics may be treated, at least initially, as a separate subject in the accounting program. As you progress through your accounting curriculum and gain a wider knowledge of other subjects, your business curriculum will likely integrate the various topics covered in other business courses. This will encourage you to look for the possible ethical implications of problems being discussed in your accounting classes and in other business classes you are taking. As an accounting professional you will also need to understand relevant codes of ethics. You can study ethical standards for accounting professionals using the AICPA code of ethics and the IMA ethical standards. You also can examine the ethical standards of other professions and discuss other potential approaches for ethical standards in the accountancy profession. You know from your own accounting education program that you often learn best when you are actively involved learning process, using techniques such as: case studies role playing discussion of selected readings and videos analysis of real life business situations involving ethical dilemmas discussion of disciplinary pronouncements and findings seminars using speakers with experience in corporate or professional decision making Such active learning strategies give you a greater awareness of the ethical implications and potential conflicts that may arise from having to make difficult accounting decisions. It is important for you to learn from your ethical experiences. You should consider an experience, what went well, what did not work, and what approach may be taken in the future in similar circumstances. In this way, you will develop a decision model for ethical accounting choices. All accounting professional associations have codes of ethics that you will be required to follow. Unfortunately, fraud and ethical lapses persist in the business world. What can you do to improve ethical behavior? Awareness of ethical issues and a business decision model that incorporates ethics will help you to apply ethics in your business decisions. Just as you learn to apply financial models in your business decisions, you can also learn ethical models and apply them to business decisions. When you practice ethical situations in your accounting and business classes in college you will be better prepared to make good ethical decisions after you graduate and enter the accounting profession. How can accounting professionals incorporate ethical thinking into their business decisions? Accountants are good at working with numbers, but they need to look beyond the numbers when evaluating business projects. Ethical issues often are not easily measureable in dollars but their impact on accounting and business decisions may be significant and very important. The first step in the process is to be aware that there may be some ethical issues that could affect your decision. Again, awareness is the key. When you bring ethical considerations into the decision process then at least you are considering the possible ethical implications for people who may be affected by the decision you make. 8 | Ethical Decisions in Accounting Accounting professionals who are CPAs must fulfill continuing education requirements to maintain their CPA license. Continuing education in ethics is required in most states. Many CPA firms and large companies have ethics specialists to provide training and serve as resources to address ethical issues. ETHICS TOOLS What are some tools that you can use right now as an accounting student to help you solve ethical dilemmas and develop a process for making ethically good decisions? One tool might be to follow a defined set of steps in making an ethical decision. The Markkula Center for Applied Ethics at Santa Clara University suggests the following process for making an ethical decision: Recognize an ethical issue Get the facts Evaluate alternative actions Make a decision and test it Act and reflect on the outcome There are also many web sites with resources that will help you learn and apply ethical principles. Here are some websites you can review throughout your accounting career: Ethics Toolkit www. ethics. org/page/ethics-toolkit Cyber Students www. scu. edu/ethics-center/cydent Toolbox, Quiz, and More http://cba. lmu. edu/academicprograms/centers/ethicsandbusiness/toolbox. htm A Framework for Thinking Ethically http://www. scu. edu/ethics/practicing/decision/framework. html Ethics Cases. www. scu. edu/ethics/practicing/focusareas/cases. cfm? fam=BUSI DISCUSSION QUESTIONS 1. As an accounting student, how are ethical issues addressed in your accounting curriculum? How can you include ethical issues in a cost-benefit decision model? 2. How should ethical issues be considered in making business decisions? In other words, because ethical factors often cannot be measured, how would you evaluate the effect of ethical issues when you are making a business decision? Ethical Decisions in Accounting | 9 SECTION 4—ETHICAL STANDARDS FOR ACCOUNTING PROFESSIONALS. Having discussed the importance and history of ethics in accounting and some ethical theories that form the basis of accounting ethics, we now turn our attention to the ethical standards of professional organizations. These are the rules that you will need to follow as an accounting professional. We will start with a preview of professional associations of public accountants and management accountants. Then we will look at the American Institute of Certified Professional Accountants’ Code of Professional Ethics and the Institute of Management Accountants’ statement of ethical professional practice. PROFESSIONAL ASSOCIATIONS. As an accounting professional you will belong to a professional accounting association such as the American Institute of Certified Professional Accountants (AICPA) or the Institute of Management Accountants (IMA). Professional accounting organizations have codes of ethics that you will be required to follow as a member of that organization. Violations of ethical codes can result in disciplinary action, loss of your professional license, and possible legal prosecution. In addition to the national accounting organizations, states also have licensing bodies and professional associations that have codes of ethical conduct. The National Association of State Boards of Accountancy (NASBA) promotes ethical standards through its Center for Public Trust, www. centerforpublictrust. org. Of course, in addition to the ethical standards of professional associations, you also will be required to follow your company’s code of ethics and your personal value system. AICPA CODE OF PROFESSIONAL CONDUCT It is important to know that following ethical standards does not mean simply following the law. You need to distinguish between ethical standards and legal rules. As a CPA when you accept membership in the AICPA you assume an obligation of self-discipline above and beyond the requirements of laws and regulations. The Code of Professional Conduct of the AICPA consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members. Principles The six principles of the AICPA code express the professions recognition of its responsibilities to the public, to clients, and to colleagues. 1. Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. 10 | Ethical Decisions in Accounting 2. The public interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. 3. Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. 4. Objectivity and independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. 5. Due care A member should observe the professions technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the members ability. 6. Scope and nature of services A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided. Rules The bylaws of the American Institute of Certified Public Accountants require its members to adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules. Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by the AICPA. Rule 102—Integrity and objectivity. In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. Rule 201—General standards. A member shall comply with the general standards of professional competence, due professional care, planning and supervision, and sufficient relevant data. Rule 202—Compliance with standards. A member who performs auditing, review, compilation, management consulting, tax, or other professional services shall comply with standards promulgated by bodies designated by the AICPA. Rule 203—Accounting principles. Prohibits a member from expressing an unqualified opinion on financial statements that contain a material departure from GAAP. Rule 301—Confidential client information. A member in public practice shall not disclose any confidential client information without the specific consent of the client. Rule 302—Contingent fees. A member shall not charge a fee on condition that no fee will be charged unless a specific finding or result is attained. Ethical Decisions in Accounting | 11 Rule 501—Acts discreditable. A member shall not commit an act discreditable to the profession. Rule 502—Advertising and other forms of solicitation. A member in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, or harassing conduct is prohibited. Rule 503—Commissions and referral fees. A member shall not for a commission recommend or refer to a client any product or service when the member also performs an audit for that client. Rule 505—Form of organization and name. A member may practice public accounting only in a form of organization permitted by law or regulation whose characteristics conform to resolutions of the AICPA. IMA STATEMENT OF ETHICAL PROFESSIONAL PRACTICE The IMA ethical standards are based on the overall principles of honesty, fairness, objectivity, and responsibility. Members must act in accordance with these principles and encourage others in their organization to do so. Based on these principles the IMA requires its members to adhere to the following ethical standards: Competence 1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills. 2. Perform professional duties in accordance with relevant laws, regulations, and technical standards. 3. Provide decision support information and recommendations that are accurate, clear, concise, and timely. 4. Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity. Confidentiality 1. Keep information confidential except when disclosure is authorized or legally required. 2. Inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates activities to ensure compliance.

Code of Conduct BLANK, Inc Essay Example for Free

Code of Conduct BLANK, Inc Essay To ensure the safety of each employee and customer of BLANK, Inc., each member of the company must understand, comply to, and sign the company’s code of conduct. 1. Employees must maintain the highest standard of business conduct by providing only accurate and truthful business records. The company must relay on the honesty of the employee to accurately maintain business operations and records. 2. Employees must not mishandle company property and equipment. Each employee must maintain his or her work space and equipment for safety purposes. 3. Employees must protect confidential information. Protecting clients and company confidential information is of high importance, not only for the company and existing clients but also future clients. 4. Employees must treat fellow employees and clients with respect and dignity. Any form of harassment and / or discrimination, intentional or unintentional, about, including but not limited to, race, culture, gender, and sexual orientation will not be tolerated. 5.Employees must not enter into any conflicts of interest with other companies of the same business. The employees are forbidden to conduct business with other companies in the same business. By signing this Code of Conduct the employee understands and complies with each point. The employee also understands that by signing the Code of Conduct, this document becomes a binding contract between the employee and BLANK, Inc.. Violating these rules an employee can and will be disciplined in the form of suspension and/ or termination of BLANK, Inc. In case of termination, the former employee will not allowed to conduct business of the same as BLANK, Inc. within 100-mile radius.

Two Great Leaders Martin Luther And John Calvin Religion Essay

Two Great Leaders Martin Luther And John Calvin Religion Essay Martin Luther and John Calvin had similar concepts of faith and justification towards God, which in consequence became Luther and Calvins main currency of soul salvation. The Sermon on Good Works was Luthers first piece of writing which he writes about how only faith, not good works, benefits the soul for salvation. Luther realized that good works was not the path to take for forgiveness of sins, when he decided to achieve forgiveness by fasting many days and abstaining from sleep, but nothing happened. So from then on he discovered the bible, and found great guidance from it. He also believed that it is impossible to obey all of the proscriptions of the Old Testament thereby mercy from God and faith is the only way to salvation. Good works do not make a good man, but a good man does good works; Bad works do not make a bad man, but a bad man does bad works, wrote Luther, in summary of Paul. He not only said that good works were imperfect and useless, but also declared that they were sinful acts. Thus we sin even when we do good, unless God through Christ covers this imperfection and does not impute it to us. Not only does Luther say this but also Calvins idea of faith can be seen when he says All we assign to man is that, by his impurity he pollutes and contaminates the very works which were good. The most perfect thing which proceeds from man is always polluted by some stain.   Should the Lords therefore bring to judgment the best of human works, he would indeed behold his own righteousness in them; but he would also behold mans dishonour and disgrace. Calvin also believed that human nature was tainted and that people could do good works but no amount of good works would be enough to earn salvation. The grace of God through faith in Jesus Christ alone is the only way for redemption of sin, was Calvins belief. Calvin greatly believed good works were useful, if done to help our neighbour. Calvin and Luther had mostly the same view of good works and salvation. Calvins theology was for the most part similar and on the same path as Luthers, Calvin was on the same side as Luther for the thought that the authority and ways of life of Christians were to be followed from the Scriptures and that it was not the Church itself that would tell the people what to do, but instead it would be the Scriptures, because everyone could read it then. The Scriptures were to be read as it is and not to try and find the hidden meanings. Luther and Calvin both denounce the Pope and the churches for the used the money to create and beautify what they had instead of following the what Christ really wanted from them, which was to live in the simplest form and educated others. They both had similar view of justification to god by faith. Luther thought that no good works were enough to reach salvation. Calvin had the idea that there was two group of people; the Elect and the non-Elect, which were chosen by God to be saved or not. Predestination was a key idea in Calvi ns theology. He believed everything was already planned before even you were born. Calvins ideas and theology has survived in communities in American history. The things that have been kept in notion from his works, are to have a good work ethic and strong sense of family values. Calvin has influenced many fields like economics, politics, physical sciences and more. Calvins religious movement has influenced the economic thinking and behaviour of people such as Max Weber, R.H. Tawney and Talcott Parsons. They believed that Calvinistic beliefs and capitalism were connected. They called this functional fit. Max Weber believes that Calvinism perhaps helped build an  elective affinity for the development of capitalism, while on the other hand Tawny suggested the opposite. He thought that the Calvinist theology was adopted in capitalistic societies for this theology provided ideological explanations for economics practices which were considered morally questionable, such as interest in money. Many may think that religion and scientific progress were not connected or ha d no relation between them, but some sociologist say that Calvinist had a strong impact for scientific research and development. Calvinism, which came from John Calvin, was also a changing point for the form of government thats present in our society. The American political structure was mostly copied from the British, while most of their government ideas had a Calvinistic sense. Calvinism is also to blame for causing problems and it is thought that maybe Calvinistic thought contributed to a mindset which caused the Holocaust. Martin Luther perhaps didnt affect as many sectors of life but he was the one who influenced John Calvin for his works. Luther had a great impact, for he was the first person to make the Bible available to all people. He also influenced Europe to see religious thoughts in a different way and most of all, he was responsible for weakening the Churchs power. Theology of the Reformers by Timothy George Similarity -Church born from the womb of the scriptures not the way around -Both theologys where Christ centered -Calvins foundation came from Luther Difference -Emphasized Gods direct involvement in procreation (calvin) -Luther had a greater impact because of the use of printing press, illustration and language -Luther State and church should be separated . church should be subordinate for people are able to interpret the bible for themself -Calvin believed that the church should not be subject to the state or vise versa each one affect the other

Free Oedipus the King Essays: The Worst Enemy of Oedipus :: Oedipus the King Oedipus Rex

The Worst Enemy in Oedipus the King In the Greek tragety Oedipus the King Tiresias speaks the truth when he tells Oedipus, "you are your own worst enemy." He is too determined to find out who he is, that shouldn't be so important to himself. He also, is too proud to listen to the gods. He thinks he can get out of following through on his fate. So, it is he that dooms himself. First of all, Oedipus is determined to discover who he is. He can not accept things as they are and by stubbornly investigating his past, he is his own worst enemy by destroying his relationships and himself. When he was a young man he heard gossip that his father was not his real birth father. He was bothered to learn the truth from the oracle. He truly believed that his adopted parents were his real parents so he moved to Thebes so he wouldn't fulfill the oracle. When he finally realized that he killed a man that was old enough to be his father, he considered the fact that it could have been his father that he killed. That means that he married his mother. Oedipus drives his mother to kill herself. "Storm, then, let it burst! Born from nothing though I be proved, let me find that nothing out...My fealty to that family makes me move true to myself. My family I shall prove" (Oedipus page 60). Oedipus was a very proud man. I believe that his pride was his biggest character flaw and because of his pride, the conclusion of the play was tragic. He feels that he has to take responsibility for his actions even though he had no control over them. He doesn't want to live anymore because he married his mother and killed his father and so the oracle had come true. "Lost! Ah lost! At last it's blazing clear. Light of my days, go dark. I want to gaze no more. My birth all sprung revealed from those it never should, myself entwined with those I never could. And I the killer of those I never would." (Oedipus page 67). Oedipus did not listen to the Gods. His circumstances determined his fate, but could have been broken if he had not killed anyone, researched his parents before leaving Corinth, or not been so anxious to punish himself or find the murderer.

Religion and the Cause of War Essay example -- Religion War

Many times we can’t pin down the precise reason as to why wars are caused, but we can say as to why we choose to fight. We fight to defend what we believe in. Many would say that war is not caused by religion, but what exactly is religion? Religion is â€Å"Something one believes in and follows devotedly; a matter of ethics or conscience.† (dictionary) Although many things cause war, one cannot discount the role religion plays in the cause of war. According to Prominent US Catholic theologian Dr. William Cavanaugh â€Å"If one tries to limit the definition of religion to belief in God or gods, then certain belief systems that are usually called â€Å"religions† are eliminated, such as Theravada, Buddhism, and Confucianism. If the definition is expanded to include such belief systems, then all sorts of practices, including many that are usually labeled â€Å"secular,† fall under the definition of religion.† (Cavanaugh) This is a rather interesting s tatement, if we broaden our view on what religion actually is we can clearly see that â€Å"Religion† does have an impact on war. Some would say that religion only deals with those that believe and or follow God or gods others like Dr. Cavanaugh say that religion can consist of something entirely different. With this in mind we will begin our search on the role religion has in war we will first take a look at six out of the many recognized world Religions and what their beliefs are about war. A â€Å"Holy War† or a â€Å"Just War† is how some Religions justify war. The chart below shows six religions of the world and what their stance on war is. The outer ring shows the religions that do believe in any type of war and the inner ring shows the religions that do not believe in war, as you can see there are more religions t... ...Dictionary of World History. Oxford University Press, 2000. Oxford Reference Online. Oxford University Press. Lake City Community College. 29 October 2010 http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t48.e1384 "Crusades" World Encyclopedia. Philip's, 2008. Oxford Reference Online. Oxford University Press. Lake City Community College. 29 October 2010 .html?subview=Main&entry=t142.e2980> Cavanaugh, William. T. Lyrical Ballads. London: Oxford U.P., 1967. Print. "Civil War, American" World Encyclopedia. Philip's, 2008. Oxford Reference Online. Oxford University Press. Lake City Community College. 30 October 2010 Alchin, Linda.â€Å"Middle Ages† 16 July 2006. 24 Nov. 2010 .web.

The Role Of Women in Shakespeares Othello Essays -- GCSE English Lite

The Role Of Women in Othello In Shakespeare's Othello, as in most writings of his time, women are viewed as trophies or objects to capture the attention of men. I do not doubt that these men do love their wives, but the love, respect and admiration for their women is much different that of our time. It seems modern women are much more capable of having what could be known as an "equal opportunity" marriage. In the days of sacred virginity, and honesty of one's word, well off women such as Desdemona were not given responsibility. Women in her position sat back and left the work up to their men and their servants. In due time they were given respect and admiration, and were seen as angels to be loved and cared for, but what does this really matter when one is unable to care for themselves, or have the power to accomplish without being told that someone supposedly more powerful will take care of it for them? I feel that this misogyny and sexism is eternal and even now, our world suffers from it. Many say this has t o do with the "times" and the period in which Shakespeare was writing. But still, in these times as many others, there were people even then, that knew that misogyny and sexism were wrong, and must be changed. Unfortunately, it was not a general consensus. In this play, the roles of women are perfectly laid out. There's the well off good girl, the cute middle class girl who waits on the well to do girl. Then at the bottom of it all, there is the prostitute, slut that every man and boy has fantasized about. So in essence, men have it all in this play, every major fantasy, war, violence, and betrayal. So we see who Shakespeare’s writings catered to. ... ...!" They depend on their love for their husbands, and their husbands use it as power against them, abusing the ideals of trust and morality. (P.165) Another issue that most do not deal with when it comes to writings like Shakespeare is the language used towards certain genres of people, especially women. In many occasions do male characters in this play call women "wenches" (p.139) or "wreches" (p.123). Then the men (Othello) say things like "Nor from mine own weak merits will draw The smallest fear or doubt of her revolt, For she had eyes, and chose me." (p.131) Men are praise when they do the slightest of "gentlemanly" acts, but never punished for speaking badly towards women. There needs to be some sort of revolt or revolution for these women and they would not be trapped in situations where they are not comfortable with themselves or their surroundings.

Ten Characteristics of a Good Teacher

From time to time during the 15 years I have been working in the field of English language teaching and training, I have put myself in the position of language learner rather than teacher. In addition to enjoying language study and  finding the process fascinating, I find it beneficial to view the process through the eyes of a student. Even though I have felt at odds with some teachers and their methods, I have learned something from every teacher I have ever had ­ even the worst ,  of them.There is a line in Saint-Exupery’s The Little Prince that applies to any endeavor, but especially teaching. It reads: â€Å"That which is essential cannot be seen with the eye. Only with the heart can one know it rightly. † The essence of teaching is difficult to qualify, but that line leads directly into my most essential criterion. 1. I want a teacher who has a contagious en ­ husiasm for his t teaching—one who, as Rich ­ rd Via says, loves his students and his wor k. Mr. Via is an educational specialist in using drama techniques to teach EFL at the East-West Center in Hawaii.I was fortunate enough to attend his teacher-training seminar in Korea in 1976. It was a pleasure to be in his audience. His enjoyment in transmitting knowledge and participating in the seminar was apparent and infectious. His passion for teaching instilled a passion for learning in all the participants. For me, the most crucial factors in effective teaching are who the teacher is and how he acts in the classroom. This influences the way the stu ­dents react d toward the target language and, therefore, their success in learning it.2. I want a teacher who is creative. Teaching must be more  than simply opening a book, doing exercises, and following an outline written by someone else. In the tedium of repetition, the student can go through the motions of doing the exercises without his mind being engaged. What can a teacher do to engage the student’s mind? There are a myriad of techniques that the creative teach r can employ—information-gap exercises, e games, songs, jazz chants, problem solving, and other techniques that allow the student to utilize the skills he has already developed in his first language. 3. I want a teacher who can add pace and humor to the class.The humor of one of my teachers had the effect of alleviating my nervousness—of reducing my effective filter. There was a rapport among the students and the teacher because we were all laughing together. We had a good time learning, and we made a lot of progress because we were not afraid to make mistakes; we could take chances. As Krashen would say, the effective filters of the students were low, facilitating acquisition. Another teacher that I had maintained an excellent pace in the class. She never lost an instant consulting a list or thinking about what to do next; she had prepared—that was evident—and she was going  to capitalize on every seco nd.I was somewhat nervous in her class, but I didn’t have time to worry about it because events moved so quickly. I was literally sitting on the edge of my seat so that I wouldn’t miss anything, and my adrenalin was a positive force. I should add that humor is a double-edged sword: it can backfire, for what is funny to one person may not be funny to another. Humor across cultures can add a layer of difficulty to communication. 4. I want a teacher who challenges me. I had several teachers who always spoke to me in Spanish, both in and out of class.I felt they were showing confidence in me and chal ­lenging me to speak Spanish. The student’s passive l knowledge of the target language is always greater than his active knowledge. There is no reason why a teacher should use any language other than the target language except possibly for purposes of expediency. When a teacher reverts to the native language, he is showing a lack of patience with the students’ struggles in the target language. In addition, switching codes is confusing. I was given a test in which all the in ­ tructions were read to me in English, so that I would be sure to understand every ­ thing.Then I had to answer in Spanish. But the test had three parts and I had to continue switching codes back and forth from English to Spanish; I found this very confusing. It is like going off a diet—once you cheat a i little, then you want to cheat a little more. If someone speaks to me in English, this activates my English channel and I am prepared to think in English. Speaking in the target language to the learner prepares and challenges him to speak in that language. In addition, I want a teacher who can maintain a  level of difficulty high enough to challenge me, but not so high as to discourage me.5. I want a teacher who is encouraging and patient, and who will not give up on me. Some of the teachers that I have had demonstrated incredible patience with all of th eir students, never allowing even a shadow of displeasure to cross their faces in reaction to continued incorrect speaking after endless correction (which may say something about the policy of correction). When the teacher is positive—encouraging initial and repeated attempts—the students will apply themselves more diligently.Motivation thrives on success. One teacher I had appeared on several occasions c to give up on me. She would struggle to have the other g members of the class repeat the combination of an indirect object pronoun followed by a direct object pronoun—the nemesis of the Spanish-language student. They would have numerous chances to supply the correct combination in various tenses, but I often was given only one opportunity. For the life of me, I do not know why the teacher gave me only one chance.Was it because I was struggling and she wanted to spare me any unpleasantness? Or was it because in her mind I  didn’t need the practice? I fe lt that I needed the practice and wanted at least a chance to try. I felt that the teacher was discouraged and had lost confidence in my ability to progress. As a result, I lost my incentive and became unsure of myself. 6. I want a teacher who will take an interest in me as a person—one who will try to discover discussion topics that interest me. When I was teaching, one of the first things I did was to try to find out what my students’ interests were: hobbies, past employment, family, travel, etc. The easiest, most accessible area of conversation is oneself.The initial and intermediate stages of development for the language student do not abound with opportunities for coherent self-expression. Most of the time, we language students feel fairly incompetent because we cannot express ourselves adequately, as we are accustomed to doing in our native language. Thus, if we can discuss some little accomplishment we’ve had, or something that we take pleasure in or are proud of, so much the better. 7. I want a teacher who knows grammar well and who can explain something on the spot if necessary.I also want a teacher who is realistic and has the simple courage to admit that he doesn’t know an answer if indeed he doesn’t. I have had some teachers who, probably as the result of the de-emphasis on grammar explanation in the structuralist tradition, did not provide enough explanations. It seems to me that a more eclectic approach would take into consideration the needs of the adult learner, who should be given some insight into the intricacies of grammar. 8. I want a teacher who will take a minute or two to answer a question after class, or who will take five minutes to  correct something that I have done on my own.I had several teachers who did this willingly and who encouraged the students to do extra work on their own. I also had a teacher who made some corrections for me at my request, but somehow I felt as if I had encroached on he r time. Is teaching to be exactly 50 minutes of the hour and no more? First, we as teachers need to encourage students not only to study what is required, but to pursue on their own areas in which they are interested. Acquisition is facilitated when it concerns information that we need or are interested in.And second, we need to appreciate our students’ efforts. 9. I want a teacher who will treat me as a per ­ on, on an equal s basis with all the members of the class, regardless of sex, marital status, race, or my future need for the language. In some of my classes women were given discussion topics relating only to the home and family, and men were rarely asked to talk about their families. Men were also given more â€Å"talk† time than the women. This can be discouraging to the student, and that is not conducive to progress. As teachers, we must look  carefully at our classes to be certain that we are including everyone equally.I know that I have probably been gu ilty of bias toward the brighter and more energetic students—they’re more challenging for the teacher and more interesting for the class. But now 1. Editor’s Note: on the spot = without further consideration; at once; immdeiately. 2012 37 that I have been a victim of bias my ­ elf, I will cers tainly be more aware of treating my students equally. 10. Finally, I want a teacher who will leave his emotional baggage outside the classroom. The classroom is a stage,  and to be effective the teacher must in some cases be an actor.I do not want to interrupt my concentration by worrying about what might be bothering the teacher. Nor do I want a teacher who sustains himself through ridicule or sarcasm, playing havoc with the emotions of his students and thereby blocking any learning/acquisition that might take place. Conclusion The qualities that I have discussed can be separated into four areas—(1) affective characteristics, (2) skills, (3) classroom managemen t techniques, and (4) academic knowledge: Affective characteristics enthusiasm  encouragement humor interest in the student availability mental healt Skills creativity challenge Classroom Management pace fairness Academic Knowledge grammar A teacher’s effectiveness depends on his demonstration of the affective characteristics. These are inborn in some of us, but they are also within the grasp of most teachers. Most of us want to be encouraging, enthusiastic, and available, but we just have to be reminded once in a while. The classroom management techniques of peace and fairness are often overlooked, but they can be crucial to effective teaching.These are not techniques that require training, but again, simply awareness. The specific teaching skills of creativity and challenge are associated more with the types of materials and activities, and their level and appropriateness. Ease and facility in these two areas come with experience and familiarity with the syllabus and mate rials. Lastly, a teacher who knows his grammar gives himself credibility and stature in the eyes of his students. With a little training in how to explain grammar and how to teach it, teachers have an indispensable tool.