A Critical Exploration Of The Increasing Fragmentation Of Policing Free Essays

string(63) of the state instead of the ‘rolling back of the state’. Presentation The previous hardly any decades have seen an expansion popular for private security driven basically by the evident return of soldier of fortune exercises (Adams 1999). Private security firms, for example, Erinys, Triple Canopy and Blackwater have joined the stories of â€Å"neo-mercenaries†, for example, Sandline International in Sierra Leone and Executive Outcomes in Angola to turn into the focal point of boundless media inclusion (Abrahamsem Williams 2009).Recent figures demonstrate a development from around 600,000 private security representatives to well over a million today (Steden Sarre 2007). We will compose a custom exposition test on A Critical Exploration Of The Increasing Fragmentation Of Policing or then again any comparable subject just for you Request Now However, this pattern ought not come as an astonishment thinking about that freely financed offices that developed during the nineteenth century didn't generally annihilate the contribution of the private parts in policing (Ericson Kevin 1997). With the move to private policing, financial specialists in the security businesses have seen their profit consistently increment. This pattern has animated a developing enthusiasm for contemporary global legislative issues and has become the focal point of across the board editorial inclusion. Some view the expanding fracture of policing as government’s inability to giving the most essential needs, security. As brought up by Garland (2001), the inescapability of private firms means that the ineptitude of governments in tending to the most essential requests. The expanding pattern of re-appropriating security assignments denotes the state’s retreat towards a more organizing job instead of a giving job As Button expresses: the expanding privatization of policing has dissolved one of the establishing legends of current social orders: ‘the fantasy that the sovereign state is equipped for giving security, lawfulness, and wrongdoing control inside its regional boundaries’ (Button 2012, p.22). Though privatization of policing may showed states’ disappointment in giving central security administrations to its residents, this isn't really evident.. It doesn't really imply that the state is biting the dust yet rather expanding and creating. A few key inquiries emerge while bantering on this theme. Why the expansion in discontinuity of policingwhat are the ramifications of such patterns regarding majority rule authenticity, adequacy and equityIn the middle of the extensive change, how best can the assortment of institutional changes associated with policing be represented? This paper tends to these inquiries with proof drawn from different perspectivesfrom different viewpoints. it The paper gives a sufficient record to the moving structures of security, giving a clarification to the expanding fracture and discussing the degree to which it privatization of policing has happened. So as to comprehend the pattern towards private policing and the explanations behind the expanding fracture, it is imperative to initially investigate the authentic turn of events. Since it is past the extent of this paper to analyze the first universal war and the second world war more top to bottom, the paper will quickly address a portion of the significant changes. profundity the post-strife expansion of the first and second World Wars, it will quickly address some significant improvements that prompted the ascent of private security industry. Chronicled setting The contribution of thee private secto in wrongdoing control and avoidance can be followed back to the virus war. During the virus war, the private military division offered types of assistance going from coordinations to coordinate battle (Cusumano 2010). A prime model is the US firm Vinnel which was contracted to prepare Saudi Arabian National Guard in 1977. Other private security entertainers military segments engaged with military help during the virus war period incorporate the British Watchguard, Gurkha Security Guards, KMS, Saladin and DSL(Cusumano 2010). While the developing pattern towards privatization of policing is certainly not another phenomenonIt is evident that th contribution in security undertakings is anything but another wonder and has been there since the virus war period. Anyway the changes that trailed the virus war set off the structural change and lead to the expanding in discontinuity of policing. Initially, there was huge scaling down with the majority of the militaries which made a business opportunity for military help (Lock 199). With the end of the virus war, the losing parties saw their military work force move to different theartres. Having lost in the two wars, Germany turned into the significant wellspring of private expansion. The change that occurred with the majority of the militaries expanded the interest for outside contractual workers. Th, Second, the strain on HR and the expansion in accentuation on specialization prompted redistributing of capacities other than direct battle, for example, remote military preparing. This is obvious with the arranged progressive privatization of exercises other than battle by the US Department of Defense in 2001 (Cusumano 2012). Neoliberal changes Aside from changes that occurred during othe post-cold war period, this pattern was additionally fortified by the ascent of neoliberals. The development of neo-liberal thoughts that underscored on the significance of discontinuity of intensity has assumed a key job in this pattern. This point of view is in accordance with Focault’s idea of scattering of intensity. Neoliberal thoughts, for example, redistributing, privatization and open private organizations that were planned for smoothing out bereacracies assumed a key job towards this pattern. The ascent of neoliberalism during the late 1970s prompted the Outsourcing, privatization and open private associations that were framed during the late 1970s to smooth out organizations brought about the move from the state-focused various leveled structures towards the more differing even structures (Abrahamsen Williams 2009). Neoliberal changes planned for constraining the intensity of the state by discovering methods for rendering t hem responsible (Button2012). These new plans engaged private on-screen characters to build their association in security arrangement. In such manner, he rein of intensity can be said to have been taken over by the private division seems to have been taken over by private organizations. As accentuation was set on struggle settlement that goes past the express, this prompted the augmenting of police framework to incorporate private bodies. In numerous states, open policing experienced significant neoliberal changes. Cross breed open private structures were created across numerous nations driven by the neoliberal belief system. Be that as it may, decreasing intensity of the state As the upsurge of private security organizations has prompted the extension of the state as opposed to the ‘rolling back of the state’. You read A Critical Exploration Of The Increasing Fragmentation Of Policing in classification Article examplesThe effect of this upsurge in private security has been the development of the state as opposed to ‘rolling back of the state’. The expansion in fracture and privatization has expanded the state mechanical assembly of criminal equity and fortified the institutional design of wrongdoing control instead of decreasing or diminishing the forces of the state (Steden Sarre 2007). Privatization insurgency The expanding discontinuity can likewise be said to have been driven by the ideological move achieved by the ‘privatization revolution’. This is identified with the rise of ‘ mass private property’ where working environments, relaxation offices, shopping centers and numerous different spots are kept an eye on by private security watches. While these spots might be available to people in general, in actuality, they are private spaces. This appear to have has added to the development of private security to the degree that private firms have copied country expresses, a type of ( Button 2012). ‘Marketization’ or ‘commodification of policing The pattern has additionally been fortified by‘commodification’ of security which has come about because of expanded open requests that the police have not had the option to fulfill. the inclusion of the private segment in security arrangement has been viewed as private is a fitting methods for managing the developing wilderness and wrongdoings. Rising instances of exemption over the globe have expanded the requests for private security. Sierra leone is a prime model. Regardless of its little size, it is realized all around a worldview instance of security privatization. The profoundly announced exercises of private security firms, for example, Sandline International and Executive Outcomes have made this little estimated nation all around perceived as the objective of transnational security firms. Obviously, this came about because of the exceptional clash in the nation and nearness of various agitator armed forces and common resistance volunteer armies. has strife and the various revolutionary armed forces and common guard state armies in the nation. The expanding interest for security over the globe has no uncertainty prompted this earth shattering development. Turmoil and savagery across different pieces of the world including Syria, Kosovo, Iraq and Afghanistan have additionally fortified the need to have these transnational security organizations. A portion of the notable instances of these transnational firms are the Securitas Group and Group 4 securicor which have built up their activities in excess of 100 nations (Musa Kayode 2000). Gathering 4 Securicor officials are as of now giving assurance to US troops in Kosovo. Limit open expenses Maybe a most critical factor that has assumed a focal job towards this pattern is the need to reduce open expenses. Given the increasing expense of preparing and keeping up standing armed forces, numerous states have looked for more savvy methods of policing, for example, re-appropriating security undertakings to private areas. (Krahmann 2002). Skill of the private division A mor

International business Assignment Example | Topics and Well Written Essays - 2500 words - 2

Worldwide business - Assignment Example Face book gives and makes and viable stage for creating and improving the association between the improvement of the business and the non-benefit association for directing great social projects. Face book alone serves and incorporates 1.11 billion clients over the world. Facebook can be considered possibly for giving business to the a great many clients in the new and developing business sector. The advancement of the face book over the world has expanded the intricacy of the world. The unpredictability contains the chances and the deterrents for doing worldwide business that are tested ceaselessly. Face book has neglected to enter and infiltrate in the Chinese market due to the gossip which in demonstrates that it might go into organization with Baidu which will infiltrate the Chinese market and will conquer the hindrances that have settled or set up the web brands of US in China. In any case, all things considered, face book may confront the oversight which is rehearsed by every si ngle Chinese site. The progressions and adjustment in the innovation have built up the system towards the development and advancement of the global business. The decrease of the hindrance in the development of the exchange and the capital has brought about the progression of the import, send out and the outside direct speculation. The global association has created as the prime operator of the coordination of the worldwide economies. The global business advances and improves the capacity for producing developments and conveying the products and enterprises in the market. The developing and improvement of the new industrialized nations, for example, China has lead to the advancement of the exercises identified with worldwide business. At the firm level the profitability, cost and the piece of the overall industry are totally considered as the prime pointer for expanding the intensity in the global business. The economies have enlarged and extended in the ongoing years due to the

Perennial Question Can A Person Have Too Many Books

Perennial Question Can A Person Have Too Many Books Answer: Yes. Yes, she absolutely can. Over the course of the past weekend, I dealt with this situation: My husband calls it The Cube. He’s called it that for years, because this is only the latest in many, many visits from The Cube. I’m a librarian. And a reader. And a reviewer. New books enter our house every dayâ€"some that I buy, some that I borrow from the library, some that publishers send in the hopes that I’ll cover them, some that seem to just appear out of thin air. As much as I read and as fast as I read, I will never ever ever ever be able to keep up. (I’m guessing that a lot of you out there can relate?) So, despite the fact that I have a whole lot of shelf space, every few months the overflow becomes The Cube, and suddenly it feels like there’s a third person living in our (extremely small) house. And that’s when the weeding begins. I pull it all  apart, and I sort books into two piles: books I immediately know I want/need to keep vs. books I immediately know can go away.  Then I sort the Go Away pile into finished copies vs. unfinished  review copiesâ€"finished copies get donated to my library, and review copies get recycled. Here’s a picture of what I ultimately discarded: Then comes the hard part: dealing with the rest. I sort and sort and sort and sort, breaking the piles down by publication year and, in the case of upcoming titles, by publication MONTH: Here’s part of the (almost) finished productâ€"also known as the Former Home of The Cube: I get rid of even more, shelve what I canâ€"alphabetically by author for the most partâ€"and then I start making room by weeding the  shelves themselves. Sometimes I find books that I was once interested in reading, but that interest has waned; sometimes I find books that are there purely because I feel like I SHOULD read them. Let’s be honest: we’ve all got a few of those books on our shelves. Books that we’re hanging on to because they’re capital-I important, because they were gifts, because they won such-and-such award. And books that, worst of all, were holding on to because we think it will somehow reflect badly on us as readers if we not only haven’t read them, but have no intention of reading them. Books that are there because of What Other People Might Think, not because we actually want them. Every so often, there’s an essayâ€"or sometimes an entire book, barfâ€"bemoaning the State of Modern-Day Reading Culture, wailing about how a lack of interest in a specific subgenre of literature is a sign of the decline of civilization. (Not-so-surprisingly, said pieces usually focus on long-dead cishet white male authors, and not-so-surprisingly, said pieces usually say more about the essayist’s ego and desire for intellectual validation than they do about their supposed topic, but holy cow, I am digressing.) As much as we push back against that mentality, as much as we talk about reading what we want to read because we want to read it, like any other message that is pushed at us over and over and over again, deep down, it’s very easy for that message to worm its way into our hearts and our brains. It’s like advertising. As I scan my shelves looking to make more room, I try to keep that in mind. If I look at a book and feel a sense of obligation rather than an active desire to read, that’s a good indicator that I’m probably never going to get around to reading it. If I change my mind, there’s always the library. Or, more likely, I might buy it all over again, thus continuing the life cycle of The Cube. (At least I’m honest about my bad habits?) For more on weedingâ€"including various weeding techniques!â€"see these posts.

Perennial Question Can A Person Have Too Many Books

Perennial Question Can A Person Have Too Many Books Answer: Yes. Yes, she absolutely can. Over the course of the past weekend, I dealt with this situation: My husband calls it The Cube. He’s called it that for years, because this is only the latest in many, many visits from The Cube. I’m a librarian. And a reader. And a reviewer. New books enter our house every dayâ€"some that I buy, some that I borrow from the library, some that publishers send in the hopes that I’ll cover them, some that seem to just appear out of thin air. As much as I read and as fast as I read, I will never ever ever ever be able to keep up. (I’m guessing that a lot of you out there can relate?) So, despite the fact that I have a whole lot of shelf space, every few months the overflow becomes The Cube, and suddenly it feels like there’s a third person living in our (extremely small) house. And that’s when the weeding begins. I pull it all  apart, and I sort books into two piles: books I immediately know I want/need to keep vs. books I immediately know can go away.  Then I sort the Go Away pile into finished copies vs. unfinished  review copiesâ€"finished copies get donated to my library, and review copies get recycled. Here’s a picture of what I ultimately discarded: Then comes the hard part: dealing with the rest. I sort and sort and sort and sort, breaking the piles down by publication year and, in the case of upcoming titles, by publication MONTH: Here’s part of the (almost) finished productâ€"also known as the Former Home of The Cube: I get rid of even more, shelve what I canâ€"alphabetically by author for the most partâ€"and then I start making room by weeding the  shelves themselves. Sometimes I find books that I was once interested in reading, but that interest has waned; sometimes I find books that are there purely because I feel like I SHOULD read them. Let’s be honest: we’ve all got a few of those books on our shelves. Books that we’re hanging on to because they’re capital-I important, because they were gifts, because they won such-and-such award. And books that, worst of all, were holding on to because we think it will somehow reflect badly on us as readers if we not only haven’t read them, but have no intention of reading them. Books that are there because of What Other People Might Think, not because we actually want them. Every so often, there’s an essayâ€"or sometimes an entire book, barfâ€"bemoaning the State of Modern-Day Reading Culture, wailing about how a lack of interest in a specific subgenre of literature is a sign of the decline of civilization. (Not-so-surprisingly, said pieces usually focus on long-dead cishet white male authors, and not-so-surprisingly, said pieces usually say more about the essayist’s ego and desire for intellectual validation than they do about their supposed topic, but holy cow, I am digressing.) As much as we push back against that mentality, as much as we talk about reading what we want to read because we want to read it, like any other message that is pushed at us over and over and over again, deep down, it’s very easy for that message to worm its way into our hearts and our brains. It’s like advertising. As I scan my shelves looking to make more room, I try to keep that in mind. If I look at a book and feel a sense of obligation rather than an active desire to read, that’s a good indicator that I’m probably never going to get around to reading it. If I change my mind, there’s always the library. Or, more likely, I might buy it all over again, thus continuing the life cycle of The Cube. (At least I’m honest about my bad habits?) For more on weedingâ€"including various weeding techniques!â€"see these posts.

Alcohol and Advertising - Free Essay Example

Sample details Pages: 4 Words: 1309 Downloads: 4 Date added: 2017/06/26 Category Advertising Essay Type Analytical essay Level High school Did you like this example? à ¢Ã¢â€š ¬Ã‹Å"Alcohol and advertisingà ¢Ã¢â€š ¬Ã¢â€ž ¢ Word count: 1097 Alcohol consumption has increased rapidly in the UK. There are many factors, such as peer pressure, parents and advertising that can influence individuals to use alcohol; alcohol advertising can be the principal factor. It is estimated that annually about  £800 million is spent to advertise and promote alcohol products. It is considerably more than amount of money that is spend on health advertising and promoting (Hasting and Angus, 2009, p.14). Alcohol advertising can be seen everywhere; it is not only confined to print and broadcasting media, but also permeated in sporting and cultural events. This project will examine the role of media in increasing alcohol consumption in the UK. First, the problems of alcohol advertising will be addressed. Then, the range of solutions will be suggested. In the final part, the solutions will be evaluated, and identified those are more likely to succe ed. Numerous problems may result from alcohol advertising. Anderson (2009) states that advertising inculcates individuals that drinking is common among peers, they should drink to be a part of society, they will have a greater social approval if they drink and they should drink more as adults. All of these negative messages may be sent to individuals by films, sponsorship, social networks, websites, print and broadcasting media. Consequently, exposure to alcohol advertising can cause two principal problems. Firstly, teenagers and youths can be familiar with alcohol products at an early age and encouraged to start drinking. In a two-stage cohort study which was fulfilled over 920 adolescents average aged 13 in 2006 and was followed up in 2008, it was found that 47% of those who were not drinkers and involved with alcohol marketing started drinking during these two years (Gordon et al., 2010). Secondly, drinkers may be encouraged to drink more than before. It can be an increase in units of consumption in one time of drinking or frequency of drinking. For all above reasons, the alcohol advertising must be combated as effectively as possible. There are numerous strategies for alcohol-related problems; one of them can be to ban alcohol advertising completely. All European countries excluding the UK have banned at least one types of advertising (Anderson, 2009, p.121). Banning alcohol advertising can lead to two positive aspects. First, the exposure to alcohol imagery will be reduced. Second, the price of alcohol will be increased. Gunter et al. (2010) state that alcohol advertising causes a competition among companies, and companies to remain in the competition decrease their product price. Therefore, if alcohol advertising is banned, the alcohol price will be increased, and subsequently the alcohol consumption will be reduced. Another solution can be to prevent the existence of alcohol companies in sporting and cultural events. Alcohol sponsorship may lin k success of sport to alcohol consumption or show that alcohol drinking is a part of these events. Hence, all these thoughts will be removed if these sponsorships are banished from these events. Furthermore, as regulation, the number of viewers, attendances and contributors aged under 18 should not exceed one-fourth of all participants of an event sponsored by alcohol companies (Leyshon, 2011, p.9). However, alcohol companies sponsor some well-known football clubs, such as Everton, which the majority of their spectators are youths. Furthermore, programmes of television and cinema, which show alcohol imagery in highly common or as a relief substance, can be controlled. Films can be classified for children, teenagers and adults, and some rules and limitations can be considered. For instance, alcohol imagery can be forbidden in children and adolescentsà ¢Ã¢â€š ¬Ã¢â€ž ¢ programmes. Government can also support film producers to make educational films and programmes, such as the films related to the testimonies of former alcohol addicts, to inform individuals from the risk of alcohol consumption. The chance to being aware and accountable for their own behaviour has been provided to the public by educational campaign (Robinson and Kenyon, 2010, p.73). All of these above solutions may decrease alcohol consumption. Just extensive prohibitions on all types of alcohol marketing can decrease alcohol consumption (Gunter et al., 2010, p.53). It can deter individuals from better known of alcohol branding. The deviated behaviour messages related to drinking as well as permanent reminders concerning alcohol consumption would be removed by banning alcohol advertising (Gunter et al., 2010, p.51). For example, due to advertising, images of alcohol is reminded in individuals who want to surcease drinking. However, it may damage alcohol industry because each company to promotion needs to marketing. It also should not be ignored that alcohol industry provides more than 1. 5 million jobs and contributes about  £29 million to the UKà ¢Ã¢â€š ¬Ã¢â€ž ¢s economy; hence, prohibition of alcohol advertising at all cannot be an appropriate solution (Great Britain. Home Department, 2012). However, banning alcohol sponsorship in sporting and cultural events can reduce the exposure alcohol among youths. Although alcohol sponsorship may claim that restriction of them can damage stock of sports, further consideration shows the reverse of the assertion. For example, when advertising and sponsorship for tobacco were banned in2005, it was believed that some sports such as formula one and snooker would be damaged. However, both sports have enticed new sponsorship and are considered to be on the increase (Leyshon, 2011, p.19-20). As a result, ban of alcohol companies in sporting and cultural events can be useful. Presumably, film classification cannot be suitable because of two factors. Firstly, the accessibility of TV gives teenagers chance of watching ad ultsà ¢Ã¢â€š ¬Ã¢â€ž ¢ programme. Secondly, there have not been harsher penalties for film producers who exceed the regulations. Although there has been British Board of Film Classification (BBFC), alcohol representation is highly common in all favourable British films without regard to BBFC age classification (Lyons et al., 2011, p.1). However, educational films and programmes can be useful. There are many experts and doctors related to alcohol that can warn individuals from risk of alcohol consumption by educational programmes in TV and radio. It can be a reasonable strategy since it does not need much money. In conclusion, this essay has explained some strategies identified as means of solving problems of alcohol advertising. Ban of advertising, prevention of the existence of alcohol companies as sponsorship in sporting and cultural events, films classification and educational programmes have been suggested as solutions. The solutions have been also evaluated and can now concl ude that two have better effects on individuals. First, ban of presence alcohol companies in sports can help that many adolescents do not exposure to alcohol advertising because sports, especially football is counted as a part of their life. Second, enhancing educational programmes and films can inform individuals from consequence of alcohol consumption. Word count: 1097 List of References Anderson, P. (2009) à ¢Ã¢â€š ¬Ã‹Å"Is it time to ban alcohol advertising?à ¢Ã¢â€š ¬Ã¢â€ž ¢, Clinical Medicine, 9(2), pp.121-124 [Online]. Available at: https://www.clinmed.rcpjournal.org/content/9/2/121.full.pdf+html (Accessed: 24 February 2013). Gordon, R., MacKintosh, A. M., Moodie, C. (2010) à ¢Ã¢â€š ¬Ã‹Å"The Impact of Alcohol Marketing on Youth Drinking Behaviour: A Two-stage Cohort Studyà ¢Ã¢â€š ¬Ã¢â€ž ¢, Alcohol and Alcoholism, 45(5), pp. 470-480. [Online] DOI: 10.1093/alcalc/agq047 (accessed: 11 February 2013). Great Britain. Home Department (2012) The Governmentà ¢Ã¢â€š ¬Ã¢â€ž ¢s Alcohol Strategy. The stationery office TSO [online]. Available at:  https://www.gov.uk/government/publications/alcohol-strategy  (Accessed: 25 January 2013). Gunter, B., Hansen, A., Touri, M. (2010) Alcohol Advertising and Young Peopleà ¢Ã¢â€š ¬Ã¢â€ž ¢s Drinking: Representation, Reception and Regulation. BookOS [online]. Available at: https://bookos.org/ (Accessed: 25 January 2013). Hasting, G., Angus, K. (2009) Under the influence: The damaging effect of alcohol marketing on young people [online]. Available at: https://www.alcohollearningcentre.org.uk/_library/undertheinfluence_tcm41-1900621.pdf (Accessed: 25 January 2013). Leyshon, M. (2011) An unhealthy mix? Alcohol industry sponsorship of sport and cultural events [online]. Available at: https://www.alcoholconcern.org.uk/assets/files/Wales%20factsheets/An%20unhealthy%20mix%20-%20final%20version.pdf (Accessed: 3 February 2013). Lyons, A., McNeill, A., Gilmore, I., Britton, J. (2011) à ¢Ã¢â€š ¬Ã‹Å"Alco hol imagery and branding, and age classification of films popular in the UKà ¢Ã¢â€š ¬Ã¢â€ž ¢, International Epidemiological Association, 40(5), pp.1411-1419. [online] DOI: 10.1093/ije/dyr126 (Accessed: 3 February 2013). Robinson, S, and Kenyon, A. (2009) Ethics in the Alcohol Industry. BookOS [online]. Available at: https://bookos.org/ (Accessed: 25 January 2013). Don’t waste time! Our writers will create an original "Alcohol and Advertising" essay for you Create order

Impacts of Globalization on the Labour Market in Great Britain Free Essay Example, 6750 words

Globalization has become the centre and the primary the very influential consideration in United Kingdom s trade and bargain system with other states or countries. UK government depends on the unyielding interface of markets, countries, technologies, and capital in a much cheaper and faster rate that globalization brings. Thus, United Kingdom plays a role of crucial importance in the world s globalization thrust being one of the world s biggest capitalist magnates. This is the reason why the British government has been one of the most active states to the different world trade meetings, conferences, and conventions. Just recently, the UK government announce its more active involvement with the European Union, World Trade Organization (WTO), Organisation for Economic Co-operation and Development (OECD) and the G20 as part of its strategy for strengthening the multilateral trading system3. Being one of the most open economies in the world, United Kingdom calls for a strong, sustainabl e and open economy that would benefit business domestically and internationally. UK recognizes the significant impact of globalization in its economy4. Albeit criticisms and pessimist perceptions on the effects of an all-out open economy, the government of the United Kingdom pursues the direction of globalization as its economic agenda. We will write a custom essay sample on Impacts of Globalization on the Labour Market in Great Britain or any topic specifically for you Only $17.96 $11.86/page In 2009, the UK was not spared from the global economic crisis. UK government formally acknowledged that the United Kingdom was in recession for the first time in more than a decade5. Recession begun in the last quarter of 2008 and unemployment rate increased.

AICPA Code of Professional Conduct Example

Essays on AICPA Code of Professional Conduct Research Paper AICPA of Professional Conduct: Highlights and Brief Overview A privilege that professional accountants have is the opportunity to become certified public accountants and then to become a voluntary member of the American Institute of Certified Public Accountants (AICPA). By taking the step of being an AICPA member, the accountant is upheld to higher standards than those who opt not to join the AICPA. This paper will briefly examine seven key areas of the AICPA code of conduct including: (1) public responsibility; (2) objectivity; (3) independence; (4) due care; (5) competence; (6) diligence; and (7) Rules 202 and 203 of the AICPA Code of Conduct. Being responsible to the public is an overriding concern of all the objectives. In brief, the AICPA states that AICPA members have responsibilities or obligations to all who use their services (aicpa.org, ET section 52). Other duties in this area are obligations to cooperate in the accounting community; keeping public trust; and to carry on trustworthy self-regulation. In order to keep the trust of society, the profession relies on AICPA practicing members to do their part in successfully meeting the Code of conduct regulations (aicpa.org, ET section 52). Further on the topic of responsibility is how members must be honest and candid in any professional service to the public which includes having integrity, objectivity, and using professional care (aicpa.org, ET section 53). Objectivity is a second area of concern. According to the AICPA, objectivity is a mindset which allows the individual to be fundamentally honest and free of conflicts of interest (aicpa.org, ET section 55.01). Interestingly, even though AICPA members not working in public practice may not be required to maintain independence, they are still required to be objective or free of conflicts of interest whether they are performing any professional work ranging from tax services to working with financial statements to consulting work (aicpa.org, ET section 55.04). A third area examined is with independence. Independence is defined by the AICPA as both being conflict free in mind as well as appearance from a third party’s observation (aicpa.org, ET section 100.01). In other words, independence can be impaired if a reasonably informed third party could perceive an impairment or a conflict of interest. There are many ways independence is impaired. There are seven general ways to evaluate whether or not independence is an issue. These would include: (1) self-evaluation threats; (2) advocacy threats; (3) opposing interest conflicts; (4) family member conflicts; (5) attempts to influence threats; (6) monetary self-concern threats; and (7) performing management function threats (aicpa.org, section 100.13-section 100.19). In certain cases, some acts are deemed inappropriate for independence even if risk is at a very low level. The AICPA uses a risk-based method regarding independence, and if an act could cause a conflict of interest either in perception or in reality then the CPA should try to either minimize the risk to acceptable levels or eliminate the risk. Under the risk-based method, the problem areas are located and then examined both separately and then as a whole to see if independence is impaired (aicpa.org, ET sections 100.01 and 100.05). Certain acts as outlined by the AICPA cause an independence issue automatically. For example, a covered member cannot have any financial interest in an attest client regardless of how minor the dollar amount (aicpa.org, ET section 100.02). CPAs must remember to have the client make all management type decisions along with having the client accept responsibility for final outcomes of nonattest services (aicpa.org, ET section 101.05 101-3). Examples of items that would cause an independence problem for CPAs hired for an attest engagement would be: (1) approving or completing transactions for a client; (2) preparing source documents for a client; (3) maintaining control over a client’s assets; (4) attempting to supervise an attest client’s employees; (5) trying to influence management type decision making; (6) having any type of control over or implementing a company’s internal controls; (7) going before the Board of Directors in representation of management (aicpa.org, ET section 101-.05 101-3) The AICPA Code of Conduct further elaborates on which type of functions are acceptable to perform in nonattest activities along with what type of functions are considered unacceptable. For example, a CPA can provide bookkeeping services where the member is simply posting transactions that are pre-coded. However, CPAs cannot determine coding or general ledger routing for themselves. CPAs can also complete financial statements assuming that the information is taken directly from a trial balance that the client has already completed. They can also suggest any type of journal entries, but the CPA cannot approve or authorize a journal entry to be made (aicpa.org, section 101.05 101-3). Similar principles exist in other services including the use of technology. CPAs can do basic non-management functions of installing a pre-packaged software package or assist in setting up a generic chart of accounts, but cannot design an Accounting Information System for the client or make any significant changes to the source code in a technology system (aicpa.org, ET section 101.05 101-3). According to the AICPA, due care is constantly seeking the highest standards possible. It would encompass both diligence and competence while stressing the importance of a CPA’s professional responsibility to both the general public and the profession (aicpa.org ET section 56.01). Part of due care is competence and the AICPA states that competence is acquired from both training and time spent in the accounting work environment. The beginning of meeting competence requirements would be obtaining licensing as a certified public accountant. Beyond the CPA licensing, there is a need for ongoing education along with dedication to staying abreast of the latest knowledge of the profession (aicpa.org, ET section 56.02). A final note is being aware of the need to seek outside help from others in the profession if the CPA feels he or she is not qualified in a particular area (aicpa.org, ET section 56.02). Competence would encompass skills of the CPA and a good grasp of the accounting principles involved with being able to apply the principles in the proper way. A member does not claim to ever make mistakes, yet should have a good background in any area before working for a client in the given area. Only accepting assignments for which the CPA feels qualified for is important (aicpa.org, ET section 201.02) Diligence as mentioned by the AICPA would involve acting completely and in a responsible manner. Being careful to use the correct professional standards whether in an ethical or technical sense is key function (aicpa.org, ET section 56.04). Rules 202 and 203 of the Code state that CPAs must adhere to the official guidelines of the profession as expressed through GAAP. This includes both auditing and other professional services (aicpa.org, ET section 202.01). Rule 203 states that by applying GAAP correctly, it should almost always lead to a fair and non-misleading opinion. Yet, Rule 203 also realizes that there may be occasions arise where an actual application of GAAP could lead the financial statements to be misleading. This would usually occur in cases where new laws are enacted or a new way of conducting business is performed. In these cases, the CPA must use professional judgment to ensure the financial statements are fair and not misleading (aicpa.org, ET Section 203.01 – Section 203.02). References Aicpa.org (2010) â€Å"AICPA Code of Professional Conduct---Current and Historical Versions† Retrieved from: http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/default.aspx AICPA Code of Professional Conduct Example Essays on AICPA Code of Professional Conduct Essay AICPA of Professional Conduct AICPA of Professional Conduct One thinks that one of the most important purposes of the AICPA Code of Professional Conduct is its setting forth of guidelines for accounting professionals regarding the ethical principles and rules of conduct of its members. Like in any other profession, individuals must be guided by certain rules of conduct to maintain the integrity of their profession. Having a code of conduct for accountants will earn respect for them. If people know that they are guided by a code of conduct, they are assured that they will perform their duties within the highest standards of professionalism. Furthermore, a code of conduct for accountants would mean that they always put the stakeholders’ welfare above their own personal welfare. It will not only benefit their clients and employers, rather, it will benefit the public. If accountants act according to a code of conduct, people are assured that they are giving accurate information. T he public relies on accountants to give truthful data on a company’s performance and on this basis; they may decide to purchase or sell stocks of corporations. The stock market’s performance is based on the financial pictures presented by companies, which rely greatly on their accountant’s credibility. It therefore follows that the status of the stock market, which forms part of the economy of a nation, may be dictated indirectly by accounting reports created by accountants. If these accountants do not have a code of conduct, then the reports that they will give out will be questionable and may not be a valid basis for investment decisions. Another important purpose is to support and improve the accounting profession (Bradford, 2008). Through its various activities, AICPA is able to assist accounting professionals in the conduct of their duties and responsibilities. Their publications provide accountants with the latest issues in accounting and in the other fields of business. Aside from the publications, AICPA also requires its members to pursue continuing professional education to keep them updated with recent developments in their profession (Bradford, 2008). Support for any profession is essential. In this manner, they can also police their own ranks. Anyone who does not follow their code of conduct may be pressured by members of AICPA to perform their duty well. This purpose is important because if people of the same profession group together, their association can be a venue where they can raise problems with regards to their profession. They can also serve as one voice in issues relevant to their profession. The third most fundamental purpose of the AICPA is to assist in the formulation of the technical standards for CPAs (Bradford, 2008). This is very important because if there will be no technical standards for CPAs, then every accountant will have his own way of making his own rules and financial statements. It would then be difficult for readers of accounting records or financial statements to assess the true picture of a company. The stakeholders of companies will not see the real performance of their corporations. Investors will find it complicated to make investment decisions based on reports of the accountants. Analyzing the financial picture of companies will be quite a challenge for financial institutions such as banks because evaluation of the figures cannot be backed up by standard accounting procedures. Approval of loans will therefore be tough for financial institutions. It might also jeopardize the whole banking industry if accountants of companies use their own accountin g procedures. References Bradford, T. (2008, June 9). What is the AICPA? Retrieved May 25, 2012, from suite101.com: http://suite101.com/article/what-is-the-aicpa-a56505