...Assess the view that conscience should always be obeyed (35 marks). Conscience can be seen as a form of moral judgement of right and wrong. The term is often used in everyday life to refer to thoughts that challenge negative ideas. Philosophers such as Newman and Butler believe that it should strictly be obeyed, obedience being the act of following regardless of the circumstances, as conscience is God-given. However, psychologists such as Freud and Piaget believe otherwise, that conscience is not necessarily from God but is developed from our moral development and the influence society has on us. Sigmund Freud, the founder of psychoanalysis, focused on an individual’s past and its subconscious influence in later life, particularly adulthood. He argued that conscience is based around guilt. Freud suggested that our conscience is the voice of our individual desires that must be satisfied. In particular, he emphasised the importance of sexual desires and argued that we feel guilty or dissatisfied as individuals if we go against our conscience. He reasoned that through early developmental years, we learn values that influence our moral awareness in what is right and wrong, which develop for later on in our lives. Freud divided human consciousness into three separate elements: the ego, the id and the super-ego. According to Freud, the id contains our emotional and physical needs and is the more selfish aspect of our personality. On the other hand, the super-ego is the moral aspect...
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...problem with Virtue Ethics is that it gives no definite answers to moral problems.’ Discuss. ‘Virtue ethics is not the best approach to ethical decision making.’ Discuss ‘Modern virtue ethics is very different from those taught by Aristotle.’ Discuss Explain the strengths and weaknesses of Virtue Ethics. Conscience Assess the view that conscience should always be obeyed. ‘Conscience is innate.’ Discuss ‘Conscience is vital when making moral decisions.’ Discuss. Assess the view that conscience is not a reliable guide to ethical decision making. ‘Conscience need not always be obeyed.’ Discuss ‘Conscience is a reliable moral guide.’ Discuss Assess the view that conscience need not always be obeyed. Evaluate the claim that conscience is the voice of God. Sexual Ethics ‘Sex and relationships are matters of personal choice.’ Discuss. ‘Virtue ethics is a good approach to the issues surrounding sex and relationships.’ Discuss ‘No ethical theory offers a satisfactory approach to issues of sex and relationships.’ Discuss ‘Some ethical theories are of more help than others when making decisions about sexual issues.’ Discuss. Critically assess the view that Natural Law is of no use when discussing sexual ethics. Environment ‘Kant’s theory of ethics is of no help when applied to the environment.’ Discuss ‘Utilitarianism helps us to focus on the needs of the...
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...Assess the view that conscience need not always be obeyed (35 Marks) Conscience, an individuals’ moral sense of right or wrong, is the driving force behind many of our actions and decision making in life. A number of people, the most prominent being the German neurologist Sigmund Freud, believe that the shaping and subsequent implementation of the human conscience is brought about as a direct result of environmental factors, in other words, that conscience is formed through conditioning of the mind. On the other hand, the opposing view held with regards to conscience is that it is innate part of us, borne into existence from the moment we are born. This stance is most often upheld by Christianity, moreover, that God is responsible for placing within us our conscience and as such, it must be obeyed at all times given the gravitas of its supposed link to religion. A key aspect of conscience, irrespective of whether it is innate or environmental is whether or not it must always be obeyed. It can be argued that some individuals may possess a skewed sense of morality, thus preventing them from doing what the consensus may perceive to be an ethical, positive action. Indeed, at times it may seem entirely reasonable to completely disregard conscience, calling into question whether it is of any need at all. As touched upon briefly before, Freud believed that the conscience is formed as a direct result of our early childhood in which our behaviour is either positively or negatively reinforced...
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...BASICS of ETHICS - An Essay Honesty and Loyalty may be often deeply ingrained in the make-up of simple and humble people than in men of high position. A man who was taking bribes when he was a constable does not turn honest when he becomes the Chief of Police. The only thing that changes is the size of the bribe. Weakness of character and inability to withstand temptation remain with the man no matter how high he climbs. INTRODUCTION It is often stated that the most important resource of any organization is the Human Resource. This essay addresses the relevance of ethics in Human Resource (HR) Management and discusses various ethical and motivational aspects, including ethical values and ethical decision-making. Ethics is an integral and vital aspect of Human Resource Management since most of our actions and decisions have ethical manifestations with consequential ramifications in the HR domain. There is a general belief that ethics is concerned only with financial propriety. Whilst this aspect certainly involves ethics, ethical management is all encompassing concerning each and every facet of your professional and personal life. There is a story, probably apocryphal, which illustrates this. There was a cyclonic storm and millions of fish were washed ashore and were struggling for life on the beach. A man came to the beach and patiently began to pick up the fish, one by one, and throw them back into the sea. An amused passerby asked him what difference...
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...R outledge Revision: Questions & Answers Jurisprudence 2011–2012 Each Routledge Q&A contains approximately 50 questions on topics commonly found on exam papers, with answer plans and comprehensive suggested answers. Each book also offers valuable advice as to how to approach and tackle exam questions and how to focus your revision effectively. New Aim Higher and Common Pitfalls boxes will also help you to identify how to go that little bit further in order to get the very best marks and highlight areas of confusion. And now there are further opportunities to hone and perfect your exam technique online. New editions publishing in 2011: Civil Liberties & Human Rights Commercial Law Company Law Constitutional & Administrative Law Contract Law Criminal Law Employment Law English Legal System Routledge Q&A series Equity & Trusts European Union Law Evidence Family Law Jurisprudence Land Law Medical Law Torts For a full listing, visit http://www.routledge.com/textbooks/revision R outledge Revision: Questions & Answers Jurisprudence 2011–2012 David Brooke Senior Lecturer in Law and Module Leader in Jurisprudence at Leeds Metropolitan University Fifth edition published 2011 by Routledge 2 Park Square, Milton Park, Abingdon, Oxon, OX14 4RN Simultaneously published in the U S A and Canada by Routledge 270 Madison Avenue, New York, NY 10016 Routledge is an imprint of the Taylor & Francis Group, an informa business This edition published in the Taylor & Francis e-Library, 2011...
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...LAW 443 ADMINISTRATIVE LAW I NATIONAL OPEN UNIVERSITY OF NIGERIA SCHOOL OF LAW COURSE CODE: Law 443 COURSE TITLE: Administrative Law I 1 LAW 443 ADMINISTRATIVE LAW I Course Code: Course Title: Course Developer/Writer: Administrative Law I Law 443 Simeon Igbinedion, LL.B., LL.M., B.L., PH.D., Faculty of Law, University of Lagos. Professor Animi Awah Ifidon Oyakhiromen, LL.B, LLM, M.Phil, Ph.D, BL Course Editor: AG. Dean,/Programme Leader: Course Coordinator: Mr. Ayodeji ige, LLM, BL 2 LAW 443 ADMINISTRATIVE LAW I COURSE GUIDE CONTENTS PAGE Introduction ……………………………………………………………………….. 1 What You Will Learn in this Course …………………………………………….... 2 Course Aims ………………………………………………………………………. 3 Course Objectives ………………………………………………………………… 3 Study Units ……………………………………………………………………….. 3-4 Tutor-marked Assignment ……………………………………………………....... 4 References/Further Reading ……………………………………………...……. 4 3 LAW 443 ADMINISTRATIVE LAW I Introduction Consider a situation where your residential property in which you have lived for decades has been demolished by the authorities of the FCT, or the Lagos State Ministry of Environment for allegedly being located in an industrial area. Suppose some customs officers at a checkpoint found you in possession of items which they claim to be contraband and, therefore, seized pursuant to the new Customs policy of zero-tolerance of goods likely to endanger the economic growth or contribute to the...
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...Chapter 1 SIGMUND FREUD AN INTRODUCTION Sigmund Freud, pioneer of Psychoanalysis, was born on 6th May 1856 in Freiberg to a middle class family. He was born as the eldest child to his father’s second wife. When Freud was four years old, his family shifted and settled in Vienna. Although Freud’s ambition from childhood was a career in law, he decided to enter the field of medicine. In 1873, at the age of seventeen, Freud enrolled in the university as a medical student. During his days in the university, he did his research on the Central Nervous System under the guidance of German physician `Ernst Wilhelm Von Brucke’. Freud received his medical degree in 1881and later in 1883 he began to work in Vienna General Hospital. Freud spent three years working in various departments of the hospital and in 1885 he left his post at the hospital to join the University of Vienna as a lecturer in Neuropathology. Following his appointment as a lecturer, he got the opportunity to work under French neurologist Jean Charcot at Salpetriere, the famous Paris hospital for nervous diseases. So far Freud’s work had been entirely concentrated on physical sciences but Charcot’s work, at that time, concentrated more on hysteria and hypnotism. Freud’s studies under Charcot, which centered largely on hysteria, influenced him greatly in channelising his interests to psychopathology. In 1886, Freud established his private practice in Vienna specializing in nervous diseases...
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...POLITICS, THEOLOGY AND HISTORY RAYMOND PLANT CAMBRIDGE UNIVERSITY PRESS Politics, Theology and History is a major new book by a prominent academic and an active politician. It ranges widely across the disciplines of theology, political theory and philosophy and poses acute questions about the basic moral foundations of liberal societies. Lord Plant focuses on the role that religious belief can and ought to play in argument about public policy in a pluralistic society. He examines the potential political implications of Christian belief and the ways in which it may be deployed in political debate. The book is a contribution to the modern debate about the moral pluralism of western liberal societies, discussing the place of religious belief in the formation of policy and asking what sorts of issues in modern society might be the legitimate objects of a Christian social and political concern. Raymond Plant has written an important study of the relationship between religion and politics which will be of value to students, academics, politicians, church professionals, policy makers and all concerned with the moral fabric of contemporary life. r ay m on d pl an t is Professor of European Political Thought at the University of Southampton and a Member of the House of Lords. He was a Home affairs spokesperson for the Labour Party from 1992 to 1996, and Master of St Catherine's College, Oxford, from 1994 to 2000. Lord Plant's main publications are Social and Moral Theory in Casework...
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...CHAPTER ONE INTRODUCTION Background to the Study The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a “compulsory levy by a public authority for which nothing is received directly in return” (James and Nobes, 1992). According to Nightingale (2001), “a tax is compulsory contribution, imposed by government, and while taxpayers may receive nothing identifiable in return for their contribution, they nevertheless have the benefit of living in a relatively educated, healthy and safe society”. She further explains that taxation is part of the price to be paid for an organized society and identified six reasons for taxation: provision of public goods, redistribution of income and wealth, promotion of social and economic welfare, economic stability and harmonization and regulation. In other words, a tax is an imposed levy by the government against the income, profits, property, wealth and consumption of individuals and corporate organizations to enable government obtain the required revenue to provide basic amenities, security and well-being of the citizens. First detailed information about taxation can be found in Ancient Egypt (Webber and Wildavsky, 1986). The Pharaohs appointed tax collectors (called scribes) and paid them high salaries...
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...3 Sources of Moral Obligation by Josephson Institute on February 14, 2011 A duty is an obligation to act in a certain way. When the obligation is based on moral and ethical considerations, it is a moral duty. Often we think about moral duties in terms of rules that restrain us, the “don’ts,” as in don’t lie, cheat, or steal. Such rules comprise the so-called negative dimension of moral duty because they tell us what not to do. Since ethics is concerned with the way we ought to be, however, it also includes an affirmative dimension consisting of things we should do — keep promises, judge others fairly, treat people with respect, kindness and compassion. Sources of Moral Obligation Moral obligations can arise from three sources. The first, strangely enough, is law. 1. Law-Based Moral Obligations. Good citizens have a moral as well as a legal obligation to abide by laws; it is part of the assumed social contract of a civilized society. If a law is unjust, however, (such as those that mandated ethnic and religious persecution during the Nazi regime and those that discriminated against a person on the basis of race in South Africa and elsewhere) there may be a moral obligation to disobey it under the specific and demanding doctrine of civil disobedience. Many, but by no means all, of these moral standards of conduct are so fundamental to healthy social relations that they have been codified into laws. For example, most aspects of the moral duty to not endanger or harm others...
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...Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski, Carole Lager, Andrew Cornford and Jean-Michel Bonvin Enron and World Finance Also by Observatoire de la Finance From Bretton Woods to Basel Finance & the Common Good/Bien Commun, no. 21, Spring 2005 Ethics of Taxation and Banking Secrecy Finance & the Common Good/Bien Commun, no. 12, Autumn 2002 Will the Euro Shape Europe? Finance & the Common Good/Bien Commun, no. 9, Winter 2001–2 Dommen, E. (ed.) Debt Beyond Contract Finance & the Common Good/Bien Commun, Supplement no. 2, 2001 Bonvin, J.-M. Debt and the Jubilee: Pacing the Economy Finance & the Common Good/Bien Commun, Supplement no. 1, 1999 Dembinski, P. H. (leading contributor) Economic and Financial Globalization: What the Numbers Say United Nations, Geneva, 2003 Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski Carole Lager Andrew Cornford and Jean-Michel Bonvin in association with the Observatoire de la Finance Selection, editorial matter and Chapters 1, 2 and 16 © Observatoire de la Finance Remaining chapters © contributors 2006 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence ...
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...Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski, Carole Lager, Andrew Cornford and Jean-Michel Bonvin Enron and World Finance Also by Observatoire de la Finance From Bretton Woods to Basel Finance & the Common Good/Bien Commun, no. 21, Spring 2005 Ethics of Taxation and Banking Secrecy Finance & the Common Good/Bien Commun, no. 12, Autumn 2002 Will the Euro Shape Europe? Finance & the Common Good/Bien Commun, no. 9, Winter 2001–2 Dommen, E. (ed.) Debt Beyond Contract Finance & the Common Good/Bien Commun, Supplement no. 2, 2001 Bonvin, J.-M. Debt and the Jubilee: Pacing the Economy Finance & the Common Good/Bien Commun, Supplement no. 1, 1999 Dembinski, P. H. (leading contributor) Economic and Financial Globalization: What the Numbers Say United Nations, Geneva, 2003 Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski Carole Lager Andrew Cornford and Jean-Michel Bonvin in association with the Observatoire de la Finance Selection, editorial matter and Chapters 1, 2 and 16 © Observatoire de la Finance Remaining chapters © contributors 2006 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying...
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...Jamaica Water Properties A Case Study The case is about an accounting fraud that involves the Jamaica Water Properties, Inc. The fraud was characterized by misapplication of purchase method of accounting for acquisitions, recording fictitious assets, improper accounting for NOLCO, non-recording of appropriate allowances for uncollectible receivables, and misapplication of the percentage-of-completion method of accounting for long-term contracts. Ernest Grendi made the fraud possible, company CFO as helped by three senior accountants. These were aimed to inflate the price of the company stocks because of overstated earnings that caused them to receive sizable bonuses. However, JWP internal auditors just tolerated all of these because of their fear of being fired. In addition, Ernst & Young, the company’s external auditor, knowing the fraudulent activities, have been issuing an unqualified opinion for six consecutive years. This has been seen as a product of the close relationship between Grendi and his co-conspirators with E&Y. 2011 JAMAICA WATER PROPERTIES: A Case Study Jamaica Water Properties A Case Study The case is about an accounting fraud that involves the Jamaica Water Properties, Inc. The fraud was characterized by misapplication of purchase method of accounting for acquisitions, recording fictitious assets, improper accounting for NOLCO, non-recording of appropriate allowances for uncollectible receivables, and misapplication of the percentage-of-completion...
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...FAB PAPER F1 ACCOUNTANT IN BUSINESS BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA and ACCA qualifications. In this, the only FAB/F1 Study Text to be reviewed by the examiner: We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you’ve studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index BPP’s Practice & Revision Kit and i-Pass products also support this paper. Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 I N T E R A C T I V E T E X T FAB/F1 ACCOUNTANT IN BUSINESS First edition March 2011 Third edition September 2013 ISBN 9781 4453 7026 2 Previous ISBN 9781 4453 9965 2 eISBN 9781 4453 7061 3 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by RICOH Ricoh House Ullswater Crescent Coulsdon CR5 2HR A note about copyright Dear Customer...
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...Jamaica Water Properties A Case Study The case is about an accounting fraud that involves the Jamaica Water Properties, Inc. The fraud was characterized by misapplication of purchase method of accounting for acquisitions, recording fictitious assets, improper accounting for NOLCO, non-recording of appropriate allowances for uncollectible receivables, and misapplication of the percentage-of-completion method of accounting for long-term contracts. Ernest Grendi made the fraud possible, company CFO as helped by three senior accountants. These were aimed to inflate the price of the company stocks because of overstated earnings that caused them to receive sizable bonuses. However, JWP internal auditors just tolerated all of these because of their fear of being fired. In addition, Ernst & Young, the company’s external auditor, knowing the fraudulent activities, have been issuing an unqualified opinion for six consecutive years. This has been seen as a product of the close relationship between Grendi and his co-conspirators with E&Y. 2011 JAMAICA WATER PROPERTIES: A Case Study Jamaica Water Properties A Case Study The case is about an accounting fraud that involves the Jamaica Water Properties, Inc. The fraud was characterized by misapplication of purchase method of accounting for acquisitions, recording fictitious assets, improper accounting for NOLCO, non-recording of appropriate allowances for uncollectible receivables, and misapplication of the percentage-of-completion...
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