Friday, May 22, 2020
Honesty And Integrity At Arthur Andersen - 1814 Words
Arthur Andersen From Honesty to Fraud At the end of 2001, the reputation of honesty and integrity at Arthur Andersen LLP plummeted to the bottom. The public trust in their ability to perform independent and trustworthy audits had completely vanished. The firm, which for centuries had been a leader in setting audit standards, was now indicted with obstructing of justice when it became known how much knowledge Arthur Andersen had of the wrongdoings at Enron as well as the destruction of papers to the paper trail. One after one, clients of the firm, started to leave while the partners at Andersen searched for solutions to their problems. In the beginning, long before Arthur Andersen LLP became one of the largest audit firms with 85 thousand employees all over the world and 28 thousand in US , the founder of the firm; Arthur Andersen refused to approve a deviating transaction in purpose of inflating profit, while working with a local train company in 1914. Arthur Andersen replied that there was not enough money in the city of Chicago to make him agree to it, even though it put him at risk of going bankrupt. Another famous story of the firmââ¬â¢s integrity is one about a young accountant who recounted 900 thousand bricks three times when the inventory said it should be a million. The owner at the brickyard was furious at first when confronted with the discrepancy. The diligent work though, led to the discovery of an inside job where one of the managers was stealing bricks atShow MoreRelatedEnron Corporation: An Electivity and Natural Gas Company1621 Words à |à 7 Pagestheir jobs and lost their life savings that they had invested in Enronââ¬â¢s shares. Soon after Enron collapsed, Arthur Andersen, a well respected accounting firm that was also one of the big five accounting firms at the time, was found guilty of obstruction of justice after David Duncan, the lead partner of Enron audit engagement, agreed to testify against his former employer, Arthur Andersen. After Kenneth Lay was appointed the chair and the CEO of Enron, he quickly adapted an aggressive innovativeRead MoreThe Ethics Of The Accounting Profession1210 Words à |à 5 Pagesthat one learns as a result of their childhood upbringing and culture. Morals differ from ethics as morals are personal in nature; on the other hand, ethical standards must be same for everyone. Virtues are positive character traits such as integrity and honesty, which a person develops over time. Moral and ethics are classified as good and bad, while laws are categorized as right or wrong. A personââ¬â¢s ethical beliefs not only influence their decisions on a day-to-day basis, they also influence businessRead MoreManagement Planning- Arthur Anderson1299 Words à |à 6 Pagesmanagement within Arthur Andersen. Specifically, the paper will discuss at least one legal, ethical, and social responsibility issue that impacts Arthur Andersen. Additionally, this paper will analyze the impact these factors h ave on Arthur Andersenââ¬â¢s management planning. Finally, this paper will analyze at least three factors that influence Arthur Andersenââ¬â¢s strategic, tactical, operational, and contingency planning. The firm of Arthur Andersen LLP was founded in 1913 by Arthur Andersen and ClarenceRead MoreEthics And A New Accountants Perspective On Enron1217 Words à |à 5 Pagesone learns as a result of their childhood upbringing and culture. Morals differ from ethics because morals are personal in nature; on the other hand, ethical standards must be same for everyone. Virtues are positive character traits such as integrity and honesty, which a person develops over time. Moral and ethics are classified as good and bad, while laws are categorized as right or wrong. A personââ¬â¢s ethical beliefs not only influence their decisions on a day-to-day basis, they also influence businessRead MoreThe Ethics Of The Accounting Profession1204 Words à |à 5 Pagesone learns as a result of their childhood upbringing and culture. Morals differ from ethics because morals are personal in nature; on the other hand, ethical standards must be same for everyone. Virtues are positive character traits su ch as integrity and honesty, which a person develops over time. Moral and ethics are classified as good and bad, while laws are categorized as right or wrong. A personââ¬â¢s ethical beliefs not only influence their decisions on a day-to-day basis, they also influence businessRead MoreManagement Planning of Arthur Anderson Essay1284 Words à |à 6 Pagesmanagement within Arthur Andersen. Specifically, the paper will discuss at least one legal, ethical, and social responsibility issue that impacts Arthur Andersen. Additionally, this paper will analyze the impact these factors have on Arthur Andersenââ¬â¢s management planning. Finally, this paper will analyze at least three factors that influence Arthur Andersenââ¬â¢s strategic, tactical, operational, and contingency planning. The firm of Arthur Andersen LLP was founded in 1913 by Arthur Andersen and ClarenceRead MoreEthical Incidents in Organizations: Arthur Andersen777 Words à |à 3 Pagesin Organizations: Arthur Andersen While the majority of people in the US are aware of the problems that were faced by Enron, most do not realize the impact the company had on other organizations which were also involved in the scandal. One such company was the accounting firm Arthur Andersen. While the firm is still technically in business, it is nothing like it was in the days before its ethical dilemma and scandal. The mission and core values that were touted by Arthur Andersen were violated byRead MoreEnron And The Enron Scandal847 Words à |à 4 PagesThe Enron scandal, discovered in October 2001, eventually led to the bankruptcy of the Enron Corporation, an American energy company based mostly in Houston, Texas, and also the dissolution of Arthur Andersen, that was one amongst the 5 largest audit and accounting partnerships within the world. Additionally, to being the most important bankruptcy reorganization in American history at that point, Enron without doubt is the biggest audit failure. it s ever the fore most notable company within theRead MoreEnron And The Enron Corporation2203 Words à |à 9 Pagesthe accounting world were enacted. The 2001 scandal involved two parties: Enron Corporation, a U.S. energy commodities firm, and their auditors Arthur Andersen, LLP, currently a U.S. holding company and formerly one of the ââ¬Å"Big 5â⬠U.S. accounting firms. When the scandal broke, Enron was one of the most innovative companies in the world and Arthur Andersen was the biggest professional services company in the world; so, when both companies fell, it completely changed the world of Accounting. The EnronRead MoreRise Fall of Arthur Andersen, LLP1016 Words à |à 5 Pagesï » ¿ March 4, 2014 Rise Fall of Arthur Andersen, LLP Abstract Enron was a natural gas company that was formed in 1985 by Kenneth Lay. By 1992, Enron was the largest selling company of natural gas in North America. In October 2001 a scandal involving Enron was emerging. This scandal led to the fall of the company. The Enron case and many others cases led to the collapse of other companies that did business with them which included one
Saturday, May 9, 2020
The Data Breach At Opm - 1297 Words
The Data Breach at OPM The research paper will take an in-depth view of the current cyber threat and will explore the current efforts taken by the United States in combating the rapidly growing cyber threat. The research conducted will revolve around recent piece of legislation that are said to be the answer to combating cyber-crime. This paper will also look at past efforts and explore their failure and compare with the new piece of legislation to see if it will actually be effective. There are many cyber security techniques which have been implemented in the attempt to thwart the threat and have failed, what makes this approach different. The complexity of cyber-crime presents a major challenge because of the range of adversaries that are capable of executing an attack. Cyber-security has become one of the Nationââ¬â¢s leading concerns, President Obama identified this issue as one of the greatest challenges the nation faces. Though this might seem a little dramatic a report done by the Secret Service, who leads the Electronics Crimes Task Force reported a net loss of about $250 billion a year and rising (McAfee, 2009). Gen. Keith Alexander the director of the National Security Agency and oversees U.S. Cyber Command, who leads the efforts in combatting cybercrime stated cyberattacks are causing the greatest transfer of wealth in history. He also stated that cost of cybercrime has reached is $1 trillion, and urges congress to expand Americas efforts on Cyber defenseShow MoreRelatedData Breaches At The U.s. Office Of Personnel Management Essay1594 Words à |à 7 PagesIntroduction The data breaches at the U.S. Office of Personnel Management (OPM) comprised of two likely connected and possibly coordinated incidents to obtain sensitive information of 4.2 million former and current government employees and security background information of 21.5 million individuals starting in July 2012 through 2015. This first report will provide information that describes the attack origin on how attackers gain access into the OPM infrastructure, the action performed, the assetsRead MoreInformation Security Management And Maintenance887 Words à |à 4 PagesASSESSMENT OF BREACH There were a number of factors that contributed to the breach, which had they been addressed or had corresponding mitigation responses in place, would have reduced the likelihood that the breach would have taken place, or at a minimum reduce the impact of the attack. These items range from policy related issues, technology implementations, and security management and maintenance. Although I believe a number of these areas were in the process of being addressed, based onRead MoreData Breach At The U.s. Office Of Personnel Management Essay1600 Words à |à 7 PagesIntroduction The data breach at the U.S. Office of Personnel Management (OPM) comprised of two likely connected and possibly coordinated incidents to obtain sensitive information of 4.2 million current and former government employees and security background information of 21.5 million individuals starting in July 2012 through 2015. This first report will provide information that describes the attack origin on how attackers gain access into the OPM infrastructure, the action performed, the assetsRead MoreFice Of Personnel Management Essay1715 Words à |à 7 Pagesus. We read and see some organization somewhere had been breached and sensitive data stolen almost daily as the norm in this modern era. Well known big named organizations private and public alike have been hacked, violated and their priced information stolen in the virtual world. This paper examines the Office of Personnel Management (OPM)ââ¬â¢s widely reported data breach and the mismanagement leading up to the breach. Explains how adhering to the fundamental principles of security practice: theRead MoreThe Federal Government1588 Words à |à 7 PagesBy exposing important data and other information not only can put the United States as a whole in jeopardy, but the people who live in the United States would be affected as individuals too. Since such information is on file it is crucial that it be protected, in order to do so the best technology and employees are needed to ensure so. The Office of Personnel Management manages all polices that are created to support Federal human resources department (Gallagher). The OPM also oversees the classificationRead MoreThe United States Office Of Personnel Management1261 Words à |à 6 PagesManagement (OPM) announced on June 4th, 2015 that hackers had intruded into its network to exfiltrate the personnel records of 4.2 million current and former government employees (Bisson). On June 23rd, FBI Director James Corney confirmed the OPM breach was much worse than originally thought, in total 21.5 million people were compromised. Information Security experts warn that this breach could threaten the United Statesââ¬â¢ national security for generations. It is important to study how the breach occurredRead MoreMy Support For Strong Encryption868 Words à |à 4 Pagesinformation warehoused at the Office of Personal Management (OPM). The petition request that the government not erode the security of our personal devices, use hidden code within applications, pressure companies to keep and allow government access to data collected, mandate implementation of vulnerabilities or backdoors into products, or have disproportionate access to the keys to private data. This information is normally redirected back to the OPM and stored on their servers which could be hacked by individualsRead MoreProactive Incident Response : The Way Forward1348 Words à |à 6 PagesProactive Incident Response: The Way Forward Any organization is critically dependent on data to perform its functions. Security breaches resulting from malicious code attacks, denial of service, employee negligence and theft, unauthorized access, policy violations, (ROCHA, 2012) and vendor leaks and mistakes, are on the ascendancy. Symantec reported a total of nine mega breaches in 2015, which indicated an alarming 429 million exposed identities (Cyber Security Incident Response: Shifting fromRead MoreA Documentary By Admiral Vern Essay1308 Words à |à 6 PagesMission of the Office of Personnel Management The Office of Personnel Management also known as OPM, is an agency of the United States government that manages the civil service of the federal government. According to the website, they ââ¬Å"conduct background checks, defend merits for the federal civil service, and they manage pension benefits for retired federal employees and their familiesâ⬠(OPM, 2016). OPM is an agency that delivers advantages to employ people with talent, and train them to achieve theirRead MoreSocial Security Case Study735 Words à |à 3 Pagesof 1.1 million. The infringement of information would have a bearing on twenty-two million individuals that comprised confidential personal data which contained dates and places of birth, home addresses, and social security numbers. This for the government of the United States of America went down as one of the worst cyber-attacks ever (Lee, 2015). The OPM attack trail pointed to the country of China even though its government bureaucrats denied any participation in the conjunction associated with
Wednesday, May 6, 2020
Why Not Have Physician Assisted Suicide Free Essays
During the course of the past 20 years, many people are starting to here more and more situations about people participating in physician-assisted suicide. The fact of the matter is that people are starting to believe that they have the right to control their own life and death decisions. After you begin to think about physician-assisted suicide, and bring in all the facts, it becomes clear that it should be allowed in our society if it is used properly. We will write a custom essay sample on Why Not Have Physician Assisted Suicide or any similar topic only for you Order Now Many people question the pure definition of physician-assisted suicide. According to the University of Washington School of Medicine, ââ¬Å"physician-assisted suicide refers to the physician providing the means for death, most often with a prescription, in which the patient administers the medicationâ⬠(Ethics in Medicine). As of 1997 the State of Oregon was the only state that utilize legalized physician-assisted suicide. Some people argue whether this practice is ethical to use today in our society. One strong reason why this should be done is because it is a good choice for people who are suffering unbearably. At times many physicians believe that it is their duty to relieve these people of their problems. One of the most famous arguments in favor of physician -assisted suicide is the story by Timothy Quill, and his patient ââ¬Å"Dianeâ⬠. Diane was a woman who was diagnosed with leukemia; from the beginning she refused the aggressive treatment. ââ¬Å"She then requested a prescription of barbiturates that could be used to end her life if she determined that her suffering had become unbearableâ⬠(Annals of Internal Medicine). Diane was enrolled in a hospice program, many months passed but she began to feel a lot of pain, and fatigue. She used the barbiturates that her doctor gave her and ended her life. This was a very good case in favor of the practice because this woman was in serious pain, and the best solution was to end her life. Another example of a physician-assisted suicide incident that attracted some attention on the issue occurred with a 37-year-old woman named ââ¬Å"BBâ⬠. This woman had a ââ¬Å"serious stroke and soon after she became quadriplegic and unable to speakâ⬠(Annals of Internal Medicine). She spent many days learning to communicate with others around her by using a special computer. ââ¬Å"Finding her life quality of life intolerable, she repeatedly communicated a wish to dieâ⬠(Annals of Internal Medicine). She underwent some psychiatric counseling, and they agreed that she had the ability to do her own decision-making. So the staff ââ¬Å"took away all of her artificial nutrition and hydration, and only provided comfort and care until she passed away soon afterâ⬠(Annals of Internal Medicine). BB, like Diane, was also a prime example of a patient that was in need of physician-assisted suicide; she could no longer go through life the way she was and all she wanted was to die. Many of these patients bring up some important arguments for their reasons in which they have the right to use physician-assisted suicide. The University of Washington School of Medicine states that there are many arguments in favor of physician -assisted suicide or (PAS). The first of the four arguments in favor of PAS is the respect for autonomy of the patient. This means that the decisions about the circumstances for death are very personal. ââ¬Å"They also state that a competent person should have the right to choose deathâ⬠(Ethics in Medicine). The next argument for PAS is regarding to ââ¬Å"justice. â⬠ââ¬Å"Justice requires that we treat like cases alike. Competent, terminally ill patients are allowed to hasten death by treatment refusal. For some patients, treatment refusal will not suffice to hasten death, and the only option is suicide. Justice requires that we should allow assisted death for these patientsâ⬠(Ethics in Medicine). The third argument is the issue of compassion, according to the University of Washington School of Medicine. They explain that it is not always possible to relieve suffering, and PAS may be a compassionate response to that suffering of the Patients. The Individual liberty vs. state interest is one of the strongest arguments for PAS. A complete elimination of assisted death limits personal liberty of the individual. This is one of the main concerns about PAS, people believe that it is their body, and they should have the right to do what ever they feel is necessary. These are common arguments that have been used by patients and physicians all over the country. People against the issue of PAS debate many of these arguments and have come up with their own scenarios on the issue. Some common arguments against the PAS are ââ¬Å"when you take a human life, it is morally wrong because of a certain religionâ⬠(Ethics In Medicine). Another argument is that some medical doctors like to maintain their professional integrity and are opposed to taking human life. Herbert Hendin states in his article ââ¬Å"Selling Death and Dignityâ⬠, that â⬠We should not buy into the view that those who are engulfed by fear of death or by suicidal despair that death is a preferred solution to the problems of illness, age, and depressionâ⬠(Hendin 78). These arguments that are stated against physician-assisted suicide donââ¬â¢t seem to be strong enough to turn my feelings away from the idea that it is justified. In response to Hendinââ¬â¢s statement, he has no idea of all the pain and suffering that is happening to people, and what they go through. Religion is also an argument that doesnââ¬â¢t make much sense to me. The right thing to do if a patient is suffering from a serious illness or basically living on a ââ¬Å"plugâ⬠, is to give them the opportunity to die the way they want and not worry about whether it is morally right, according to a religion. Also the argument made on behalf of some doctors, ââ¬Å"that it harms their professional integrityâ⬠is also false. These ill patients think of their doctors as relieving them from pain and suffering. ââ¬Å"Death is not caused by the withdraw of treatment from the physician, but by the underlying diseaseâ⬠(Annals of Medicine). Therefore, these ill patients are going to die either way, so the doctors shouldnââ¬â¢t feel that it is unprofessional to end a patientââ¬â¢s life if it is requested. One reason why people donââ¬â¢t want to let the PAS practice legalized is because they cannot find a certain policy to use it under. Physician-assisted suicide is debated upon regularly today and does not seem to be allowed in most states. One reason for this is because If it is legalized and it doesnââ¬â¢t have restrictions, there will be cases in which people will be going to the doctor to end their life for poor reasons. This form of PAS is unacceptable and that is why there should be a strict policy on the issue. If a patient goes to a doctor and asked for this procedure to be done, the physicians most look into the law on physician-assisted suicide. This policy should state that the practice can only be done if the patient has a serious illness, that is life threatening and undergoing massive amounts of pain, or lost some form of physical and mental abilities, from an illness such as a stroke. Another thing that would be included in this policy is that the patient requesting the practice must undergo some sort of psychiatric counseling to see whether he or she is in the right mind set for the procedure. This is important part of the policy, because PAS shouldnââ¬â¢t be performed if the patient is suffering only from some sort of depression. This policy will sort out the people who need the PAS and those who really donââ¬â¢t need it. This type of policy on physician-assisted suicide should be acted on in our government. Far too many people suffer, lying in hospital beds, wishing for an answer to their problems. They have lived a long enough, suffered physically, and emotionally, as ââ¬Å"Dianeâ⬠did in Timothy E. Quillââ¬â¢s article ââ¬Å"Death and Dignity: A Case of Individualized Decision Making. â⬠ââ¬Å"We have measures to help control pain and lesson suffering, to think that people do not suffer in the process of dying is an allusionâ⬠(Quill 70), so we should not let this suffering continue on for people, and give them the choice to end their lives if they feel that is what they want. How to cite Why Not Have Physician Assisted Suicide, Essay examples
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