...This short paper will cover the trait of independence, and it will answer a few questions posed to look at the trait of independence from a few different angles. These angles include personal definitions of the trait and how a person should be able to demonstrate that trait. The paper will cover how the AICPA looks at Independence, how the State of Texas vies this trait, and a look at a current article showing the impacts of the trait independence. Upon the conclusion of this paper the reader will have a better understanding of how independence in accounting is defined and how to identify it As we see defined in our class text on page 162 is that independence is defined as, "the state of mind that permits the performance of an attest service without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity and professional skepticism. To appear to be independent, the CPA should avoid circumstances that might cause an informed third party to reasonably conclude that the integrity, objectivity, or professional skepticism of a firm or member of the audit (attest) engagement team has been compromised." Within the frame work of my own personal definition I define independence as having the ability to have both the personal courage and institutional ability to analyze, state conclusions, and act in the best interests of the public. As pulled from http://www.tsbpa.state.tx.us/firms/alt-business-structure.html on...
Words: 553 - Pages: 3
...it is being loved, the other is being loved because it is such as to be loved.” There were plenty of gods in time of Socrates and Euthyphro but what is liked or disliked by gods was decided by man.When Socrates and Euthyphro encountered in the court, the first thing they asked was "Why he is here?".Socrates was charged by being impious and Euthyphro was charging his father because his father did something impious.In this case, what Socrates did was not believing what all people believe and this action was considered as impiety but, Euthyphro was sending his father to death because his father killed somebody and what Euthyphro was doing is considered as the right thing, even if his father commited crime.In the dialogue we see how the definition of piety and impiety changes from beginning to end of the dialogue.To analyze the question and to understand the difference between god-loved and piety, we should handle the situations from both Socrates' and Euthyphro's point of view. Firstly, Socrates was prosecuted, indicted in his words, because of being impious."An action or a man dear to the gods is...
Words: 1022 - Pages: 5
...Logos which he defines as the Being of all beings, One, One which is all, Life.” As previously stated, this is a very cryptic definition that takes much deeper thought than simply reading off the page. Despite being cryptic, this vague definition gives a strong guideline to the basic idea of philosophy while still giving the reader an opportunity to interpret the definition in their own way. This definition shines light on both the basic idea of philosophy while also showing that everyone will interpret philosophy in their own way. By saying that philosophy is the One which is all, it shows that each individual person makes up a greater being which is Life. Each individual person provides their own interpretation based on their own lifestyle and past. Therefore, philosophy is the sum of all lives that can only be defined with the sum of everybody’s views and opinions. With this is mind, philosophy will be ever changing as people grow older and more people are brought into the world. What is most important about this definition is that it is timeless. This definition can be interpreted by anyone from any background and any time in history. So, although the language is very cryptic, it can still be interpreted from anyone and is a solid core principle to think about and to base their own interpretation on. It by no means gives us the full definition of philosophy, but is a great idea to work off of for all...
Words: 327 - Pages: 2
...Definition of marketing One could pose a simple request like “Define Marketing” and you would have a barrage of answers as unique as the individual defining the word. For this paper I will present two definitions, as well as present my personal definition or understanding of the marketing. To begin, Merriam-Webster Dictionary defines marketing as “the process or technique of promoting, selling, and distributing a product or service” (Merriam-Webster, 2012). This definition is clear and pretty simple to comprehend. Next, the class textbook, Marketing Management, defines marketing as “the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services to create exchanges that satisfy individual and organizational goals” (Kotler, 2012). This definition lends a more academic view, but still is comprehendible and simply stated. After reading and reviewing the above definitions, I have come to my own personal definition. Marketing, as defined by Carla Posey, is the process which encompasses everything involved with the purchasing and selling of services and goods. This includes all work and research to effectively satisfy the needs and wants of the consumer. Importance of Marketing Marketing is important because it is the little voice to the consumer that says “hello, I know you need me and I want to give it to you”. A successful company has caught your attention and you have shown appreciation by buying into that brand. This is...
Words: 921 - Pages: 4
...barriers to entry. How to apply the resource based view: Definitons: It resources include all assets, capabilities, organizational processes, firm attributes, information, knowledge etc. controlled by a firm that will help its efficiency. This will be broken down into human, physical and organization resources. A sustained competitive advantage when it is implementing a value creating strategy not simulteously being implemented by any current or potential competitor and when these other firms are unable to duplicate the benefit of this strategy. Not on calendar time. Critique * Priem and Butlers critique to 1991 paper states it is tautological (it is true in all possible interpretations). That’s its primary assertions are true by definition, and, thus not subject to empirical tests. Can also be said about Porters assertions between the relationship between industry attractiveness and firm performance can be reduced in tautology by observing that firms in attractive industry’s will outperform firms in unattractive industries and by defining industry attractiveness in terms of the ability for firms to outperform well. Not only does positioning and...
Words: 315 - Pages: 2
...answer. When first working with a client, I ask, “What is your definition of your leadership?” Invariably, a pause follows. The eventual response is sometimes tentative, confused, or incomplete. This happens with new and experienced leaders, in large companies and in start-ups. Only a few people have a solid answer. Not many leaders have a clear, concise, concrete definition of what being a leader means to them. The eminent leadership scholar Ralph Stogdill observed, “There are nearly the same number of leadership definitions as there are people who have attempted to define it.” Here are just a few perspectives: * “The first job of a leader is to define a vision for the organization…the capacity to translate vision into reality.” (Warren Bennis) * “Leadership is a series of behaviors rather than a role for heroes.” (Margaret Wheatley) * “Leadership: the art of getting someone else to do something that you want done because he wants to do it.” (Dwight D. Eisenhower) It is no wonder then, that a ready answer is not on the lips of every leader. But the lack of a compelling, individual definition can be a serious defect. Why Define Your Leadership? When asked, “Why should I have a definition for my leadership?” I answer, “What is the cost of not understanding the foundation of your leadership? What is the cost of not knowing your core? If you do not define your leadership, who will?” A definition provides meaning; meaning reveals purpose; and meaning and purpose...
Words: 736 - Pages: 3
...Race is a term that describes a group of people with similar descent. I believe race is determined physical specifications such as color, language, eye shape, or even things such as blood types. Human beings as a whole are described as the “human race;” I believe this to be an accurate definition as human beings (despite color, language, or any other physical characteristics) are all the same. Genetically speaking, we are all made up of the same “parts.” The term “race” is an all-encompassing statement used to define a large group, overall. Ethnicity defines the background of a particular person or thing. This term encompasses many backgrounds and associations. Foods can be “ethnic” if they originate or are commonly consumed in a specific country or region. The same applies to human beings. One’s ethnicity may be determined by his or her birthplace, religion, of beliefs. Ethnicity does not define physical characteristics, but rather backgrounds and traits. The United States is a melting pot. This country is made up of thousands and thousands of different people from different places. The USA is home to many ethnic backgrounds; however, the population (in my opinion) is a single “race.” We are all humans, as I have previously stated. Although our ethnic backgrounds may differ in many different ways, all in all, we are one race. This is important to bear in mind. Heritage should always be recognized, as it typically is in the United States. But acknowledging the vast backgrounds...
Words: 261 - Pages: 2
...Kwame Anthony Appiah’s essay, “Race, Culture, Identity” revolves around the words mentioned in the title, and how each one of their definitions are misunderstood and mistaken for one another. He works his way towards clarifying what each one means, using various concepts, examples and references to the words of historical figures. Two of the concepts used to identify what a race was were the ideational meaning and referential meaning. Out of the two, ideational meaning is one where one cannot get a clear definition about what a certain word or object is, however, all the facts presented about it still hold true. “The simplest theory would also require that if we collected together all these criterial beliefs about race and took them all together, they could be thought of as defining the meaning of the word, “race.” (This is equivalent to saying that there are things that have to be true of something if it is to be a race – conditions necessary are, when taken together, sufficient for being a race.) We can use a device invented by the English philosopher Frank Ramsey in the 1920s to make this an explicit definition: something is a race just in case all the criterial beliefs are true of it. Lets call this the “strict criterial theory.” (Appiah 104) Appiah had stated earlier, right before this quotation, that criterial beliefs “define the concept” that one is talking about. For example, if a person was talking about a laptop, certain points or descriptions such as “it needs...
Words: 370 - Pages: 2
...Persuasive Speech Outline Grading Rubric | |Outstanding (15-13) |Good (12-10) |Fair (9-7) |Unacceptable (6-0) |Points | |Speech Planning |Outline perfectly or almost |Outline mostly retains the form|Outline retains some of the |Outline retains little if any | | | |perfectly retains the form of the|of the sample outline and |sample outline’s form and |of the sample outline’s form | | | |sample outline and presents |presents conceptually sound, |presents some conceptually |and presents few if any | | | |conceptually sound, sufficiently |detailed descriptions of |sound prefatory descriptions of|conceptually sound prefatory | | | |detailed prefatory descriptions |organizational pattern, |organizational pattern, |descriptions of organizational | | | |of organizational pattern, |audience analysis, topic, |audience analysis, topic, |pattern, audience analysis, | | | |audience analysis, topic, |rhetorical purpose, and |rhetorical purpose, and |topic, rhetorical purpose, and | | | |rhetorical purpose, and |redemptive purpose, as the |redemptive...
Words: 606 - Pages: 3
...“city-state.”(Nagel pg 1) However does this simple definition fully define the true meaning of a polis? With city being portrayed as a large socialeconomically diverse urban center and with state suggesting a formal government, we are lead to wonder if these two words blended together begin to explain what a polis really is. It is never easy to answer the question “What is an ancient Greek polis?” because everyone had their own answer to the question. For instance Aristotle says a polis was a community of self-governing citizens.(Nagel pg 1) Aristotle was said to be the most important ancient analysis of the polis system, his most famous quote being “Man is a polis animal.” (Nagel pg 1) Aristotle tells us that politeia, today’s constitution, is not just a set of laws but cultural, economical, and social way of life. (Nagel pg 9)Homer author of the Iliad and Odyssey feels a polis is formed when villages in a community unite and become large enough to be self-sufficient.(Nagel pg 8) Herodotus of The Histories of Herodotus saw polesis as a body of citizens sufficiently numerous for Securing a self-sufficient existence. As we can see that throughout time we have many authors who each carry a different point of view on how to properly view a polis of Ancient Greece. Every author has an idea and facts to back this idea up which makes it impossible to properly state that one definition is more correct than the other. It seems that the definition of the polis can also be affect by what polis...
Words: 339 - Pages: 2
...Define Factory Section 175 of the Act defines "factory" as premises in which persons are employed in manual labour in any process for or incidental to: Making any article or part of any article; Altering, repairing, ornamenting, finishing, cleaning, or washing, or breaking up or demolition of any article; Adapting any article for sale; Slaughtering of cattle, sheep, swine, goats, horses, asses or mules; or In some circumstances, confinement of such animals awaiting slaughter at other premises. The Act also defines certain other specific premises as "factories" such as laundries and printing works Factory” is defined in Section 2(m) of the Factories Act. It means any premises including the precincts thereof- i. Whereon ten or more workers are working, or were working on any day of the preceding twelve months, and in any part of which a manufacturing process is being carried on with the aid of power, or is ordinarily so carried on; or ii. Whereon twenty or more workers are working, or were working on any day of the preceding twelve months, and in any part of which a manufacturing process is being carried on without the aid of power, or is ordinarily so carried on; But does not include a mine subject to the operation of the Mines Act,1952 or a mobile unit belonging to the Armed forces of the Union, a railway running shed or a hotel, restaurant or eating place. Occupier `occupier' of a factory means the person who has ultimate control over...
Words: 459 - Pages: 2
...Defining the Problem:The Critical Step to Realizing Opportunities “The significant problems we face cannot be solved at the same level of thinking we were at when we created them.” —Albert Einstein Defining the Right Problem the Right Way Defining the right problem the right way is both the most difficult and the most critical step in problem solving. One can go through a comprehensive problem-solving process, including generating a complete set of goals to use for evaluation, generating a broad set of alternatives, identifying and assessing risks, and carefully evaluating alternatives against the goals, and yet not effectively solve the problem or realize potential opportunities. If the right problem or opportunity has not been identified, the best solutions cannot be identified. And if the problem has not been stated in a way that enables one to identify a solution, it may not get solved at all. Guideline for Developing a Problem or Opportunity Statement Developing a problem statement that will enable a leader to create value requires patience, energy, and focus. And it will take time. There are five simple guidelines that can help you define the right problem the right way. These guidelines are described below, and the use of these guidelines is illustrated in a simple scenario that follows. 1. Scan the Environment Thoroughly with the Intent to Move Forward and Create Value: Before you write the problem statement for any business or personal scenario or situation...
Words: 1684 - Pages: 7
...populations than those of developed countries. There are many definitions and explanations to define poverty. Many factors such as, income, non-materialist, feminist are examples of the poverty defined factors, with their own unique way of explanation. However, there is much scholar has ever discussed about culture as one factor of poverty. In other word, cultural factor seems to be the last thing people talk about poverty. In this paper, we shall discuss how culture influence to poverty progress. The paper will briefly discuss about some theories of poverty such as absolute poverty, relative poverty, and UN definition of poverty. The analysis will lead to the answer to the following question: 1, Should definition of poverty include culture as one factor? 2, Can culture contribute to the reducing in poverty? 3, How should definition of poverty be best defined? II, Body Absolute poverty is defines that, “a condition characterised by severe deprivation of basic human needs, including food, safe drinking water, sanitation facilities, health, shelter, education and information. It depends not only on income but also on access to services.” (Absolute and overall poverty) In other word, absolute poverty refers to the basic need people required in order to survive. As similar to this, UN definition of poverty, which uses globally, defines that a person is in poverty when he cannot earn an income of more than 1$ per day. The definitions are good in their own way; however, they are fail to...
Words: 1111 - Pages: 5
...HMS Final Exam Essay Defining the term “successful aging”. 2. Then, read the following scenario and respond to the four requirements below. Your responses should be comprehensive and showcase what you have learned in HMS Practice writing your responses prior to the exam as no notes or other materials will be permitted during the exam. You may respond to the four questions in any order. You may choose to list characteristics rather than writing them out in sentence format. However, any list must be introduced and followed by text that showcases your understanding. SCENARIO You have agreed to oversee the care and affairs of a divorced 75 year old woman, named Kathy, who recently moved into a local nursing home located in her home town. Kathy is 30 pounds overweight, has diabetes, arthritis has crippled her hands, and a muscle disorder prevents her from standing and bearing weight. Before retiring 10 years ago, Kathy was a beloved music teacher at a local elementary school. Her only child lives 300 miles away. She loves to watch old movies from the 1940’s-50’s and is an avid mystery novel reader, but now struggles to hold books due to her arthritis. It is your job to make sure that Kathy “ages successfully” during her final years in the nursing home. Define “successful aging” for specifically for Kathy. Identify aspects of Kathy’s life or personal characteristics and abilities that you would look at to determine that she was aging successfully. Identify personal...
Words: 316 - Pages: 2
...Attendance & Contribution: • Everyone should contribute to the assignment on daily basis and inform of any issue if there is any exception. • Participate in decisions about group planning, assignments, etc. • If one cannot contribute for whatever reason, please notify in a timely manner. • Participate is must at least three times weekly if discussion is required. Assignment Submission: • Meet assignment deadlines agreed to by the team to allow for final submission on time. • Due date for individual contributions should be set as Friday by noon for each team assignment- giving team lead ample time to compile and submit the project by Sunday. • We should be able to target the submission timeline a day before so that we have enough time to react to any contingency. Team work: • We should work together as a team to deliver the assignment and utilize the strengths of each other. • Make sure that we are unified in the final product. • Be open and willing to do one’s part Weekly Meetings: • A weekly meeting should be held so that the defining of roles for each assignment can be done. • We should meet weekly once in the begging of assignment no later than Wednesday to define roles, assigning a team lead and assignment delivery structure. • Stay in contact with team members via forum or email at least 3 times weekly. • Communicate fairness issues openly and professionally Exceptions: • Team lead and team member should be notified immediately if there is...
Words: 381 - Pages: 2