Tuesday, January 28, 2020

Concepts of Professional Ethics and Moral Responsibility

Concepts of Professional Ethics and Moral Responsibility Group Members: Cheong Loong TAN Yehya ELLEISSY Xavier VUONG Chenkai JIN Ethical Dilemma The development of the product/service is to meet end user’s satisfaction and keeping them in line with the growth of technology. Such entertainment would be to provide the user with the ability to create 3D objects by using software and a 3D printer, allow users to share their thoughts on facts or ideas without restriction and even provide users with a device that acts as a life companion. The underlying ethical dilemma in the scenario is the abuse of the products and services, which most of the time results in unethical behaviour. For the purpose of this analysis, unethical behaviour will be defined as any behaviour that violates or disturbs the moral code of the society. For example, it is unethical to speak of an individual in the absence of their presence, because it causes harm to the victim’s reputation. Taking this into consideration, Facebook would be the largest host of unethical behaviour, as this occurs on a daily basis. Another product that is often remarked as being questionable is the Google Glass, a product that combines video/voice recording with the ability to connect to the internet in device that users wear around their eyes as glasses. This raises questions surrounding privacy of the people around the user, as they will not be aware if the user has activated the record function. Lastly, the 3D printer, ever since its creation has caused ethic al issues with the user able to create firearms that cannot be detected by metal detectors. These products will be further discussed in the first question, with relation to the duty of the companies and organisation that develop them. The scenario presented outlines some of the ethical issues that could arise if using those products or services. These ethical dilemmas are issues such as privacy invasion, security related problems and the user’s ability to cause harm to another. Through this analysis, we will discuss the products and services in question by researching their features, and what harm they are capable of causing when abused. Then we will move on to answer the question of whether or not the companies or organisations should be held responsible for the features of their products and services that allow users to make moral decisions. Followed by this question will be a list of possible solutions to the problems presented in the previous question. The ethical dilemma certainly exists within the scenario, but whether or not it is the duty of the organisations and companies to take responsibility for the actions of their users is question that will be analysed. Should Companies/Organizations be held responsible Companies would create these products and services with the intention of satisfying the users while abiding by the laws. The problem with the entertainment provided occurs when the end users abuse the system, and in that they could make morally incorrect decisions which affect other people. The offenders are only able to commit the abuse because there is no restriction; therefore the question raised to attention is that ‘Should the companies/organizations that develop these products/services be held responsible for â€Å"moral decision making software code and features† that they built into them?’ For the purpose of this analysis, â€Å"Moral-decision-making software code and features† is defined as the certain aspects of products and services that contribute to morality. User Many product and service offered allows user to express their creativity, thoughts and ideas. A 3D printer allows user to print to life anything they are able to model using software, and a Google Glass allows user to integrate all common technologies into one small device to be used anywhere. Social media such as Facebook allows user to share, comment, vote, and even act as an advertising platform for organisation. Nevertheless, there exist a certain group of user that exploit the product either for fame, or money purposes. A good example would be a 3D printer. The printer relies on the creativity of the user itself. When the printer was released, the major problem faced was firearm printing. A single click on the internet enables user to download a weapon blueprint and next loading it into the software and instantly an extremely dangerous goods was produced. In country where firearms are difficult to obtain, these firearms can be easily developed using a 3D printer and costing only approximately $25 of plastic with reasonably high durability (OCallaghan, 2014), and this problem is currently on the rise (Wilson, 2014). Based on our survey report, 50% of the individuals agree that 3D printer should be freely available. Another example would be using Facebook as a tool for committing crime. Cyber bullying, stalking, and uploading photos and videos of people without their consent are very common in Facebook. Professional hackers exploit the vulnerabilities in Facebook and gather target’s personal information such as name, address, phone number and bank information. Some of them even impersonate as family members, relatives or friends to gather sensitive information. Bribery often happens with threat of uploading sensitive information/pictures on Facebook. Often this leads to suicidal when victims are too depressed and cannot cope with the stress (Arkell, 2013). Facebook does not have the option of deleting account – a complete swipe out of user’s information. The only option was deactivating the account. This may seem to be useful when a user changes his/her mind, as they can reactivate back their account any time. However this posts a huge security problem. What if a hacker exploits Facebook Database and share out all the sensitive information? From our survey report, majority of the user wants the option of deleting account to be implemented. Looking at the examples above, the problem exists because companies are not being held responsible for the actions of the user. Companies/organizations are aware of these problems however it is beyond their capability to prevent this from happening as some of the user continuously exploits and misuse the product. Every user should be educated on the responsibility in their doings while maintaining a professional ethics. Professionals The counter argument presented by professional states that user should be responsible for their own welfare and behaviour while using these product. This is a valid statement, as it is the user’s actions that result in unethical behaviour, not the product. The product was designed with the intention of performing within the laws of the country, and not to create any unethical problems. The 3D printer’s ability to create firearms was not the initial intention by the manufacturer but rather the user itself. Besides, firearms made are not durable enough, and not practical in long term. Google Glass’s privacy issue is questioned because user is using it in the public area. If it’s for personal use then there would be no privacy concern. Wallach and Allen (2009) describe an actual case where semiautonomous robotic cannon malfunctioned killing 9 soldiers and wounding 14 others on October 2007. The argument here matches the original argument, that companies should be responsible for the â€Å"moral-decision-making software code† in the system. In this case, the company would be held responsible because they did not ensure that system worked correctly. In conclusion, the company or organisation responsible for the product/service should not be held responsible for the morally incorrect actions of their consumers. While it may seem, from the arguments above that they are most definitely responsible, it was consumer’s option to buy the product. Therefore, this analysis supports the professional statement that consumers should be responsible for their own welfare when using these products. What else needs to be done to solve the underlying issue? Companies that develop these products with shouldn’t be held full responsibility for the misuse of it. Mainly it is the user that decides how it is used and if it is used in an unethical manner or not. Instead, what we should be focusing and investing our time in is what can be done to solve those underlying issues. Take one of the most exciting advancements in technology today, Google Glass, for an example. Google Glass is a modern technology in the shape of an eyewear device that can take photos, videos, and even acting as a GPS device, but this feature concerns the violation of privacy. For example, user may take photos or even record a video of another individual without their consent as the device itself mimicked a pair of glasses with no indication that a recording is being done. Another major issue concerns public safety. When using Google Glass GPS feature, the overlay and prompts appear may distract the driver from noticing incoming traffic, obstacles and pedestrians. Fatal accident may arise due to this. Solutions Here are some suggestions/ways to deal with the issue Ethics and Privacy Beeping tone being emitted when a user capture a picture or make a recording. This is to indicate to the user and surrounding public that pictures are being captured or a recording is being made. Public should be educated and informed about Google Glass functionality and features. This can be achieved through commercials TV ads, social media and internet. Safety Laws and legislations should be implemented and enforced on the usage of Google Glass when driving. Driving while using Google Glass should not be permitted, as it poses a threat to both the driver and surrounding public. Educate user User should be well educated on the do’s and don’ts when using the device. Workshop, training, and seminars should be conducted from time to time to raise awareness in professional ethics concerning technology. User should also be exposed to laws and policies that govern privacy. Google Glass was just one example of how solutions can be provided to it problems without having to place responsibility on the companies/organisations moral-decision-making software code and features. When these three solutions are applied to other products, unethical behaviour should drop. Taking Facebook as an example, the best solution here would be to educate the users on the privacy policy and setting in order to stop people communicating to other who they do not know, or may be under a false identity. Also, users will be aware that information that they post onto Facebook is available for Facebook to use. As for 3D printers, having users educated about safety is important because the knowledge can stop users from printing firearms. Since the firearms are not very durable, and are not being developed professionally, an individual may cause severe harm to himself if the firearm explodes. Also if the individual is educated about the laws the consequences of developing illegal firearms, it can serve as a deterrent. References Arkell, H. (November 26, 2013). DailyMail. In Coroner warns of dangers of Facebook after student, 19, targeted by young women bullies online hanged himself. Retrieved Aug 10, 2014, from http://www.dailymail.co.uk/news/article-2513782/Facebook-bullies-led-suicide- OCallaghan, J. (May 16, 2014). DailyMail. In The terrifying reality of 3D-printed guns: Devices that ANYONE can make are quickly evolving into deadly weapons. Retrieved Aug 10, 2014, from http://www.dailymail.co.uk/sciencetech/article-2630473/The-terrifying-reality-3D-printed-guns-Devices-ANYONE-make-quickly-evolving-deadly-weapons.html. Wilson, L. (June 18, 2014). News. In Rise of 3D-printed handguns and illegally assembled firearms sparks call for Senate inquiry . Retrieved Aug 10, 2014, from http://www.news.com.au/technology/rise-of-3dprinted-handguns-and-illegally-assembled-firearms-sparks-call-for-senate-inquiry/story-e6frfrnr-1226957787578. Professional Ethics And Moral Responsibility Survey 1. Is it rude to Google someones profile while looking at them using a Google Glass? 2. Do you agree with Google using personalized ads for marketing purposes? 3. Should Facebook allow users to delete their accounts (All information/pictures will be completely removed)? 4. Do you think 3D printer should be legalized in Australia? 5. Is it necessary for companies/universities to have access in monitoring network activities by individuals? 6. Should companies/organizations be held responsible for moral decision making software code and features that they built into them? 7. Do you think companies/organizations should implement whistle blowing policy? 8. What penalty should be imposed on companies/organizations that violates or disclose users information? 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Sunday, January 19, 2020

The Christian Stand Taken in Uncle Toms Cabin by Harriet Beecher Stowe

Stowe’s Christian Stand in Uncle Tom's Cabin  Ã‚     Ã‚   The nineteenth century proved to be a period of turmoil for women and the role they would play in an ever-changing America. Women contended with not only hard living in the domestic sphere, but were impacted by the undercurrent of slavery issues. The Anti-slavery movement and Women’s rights movement were bringing forth a new dimension of writers taking hard positions on these issues. Harriet Beecher Stowe became one of the country’s most well known writers who bridged these factions together with her famous book, Uncle Tom’s Cabin. Her position was not from the perspective of women’s rights as much as the rights and freedom of slaves. Stowe appealed to the basis of Christian beliefs and maternal instincts more than that of the assertive and vocal Women’s movement. She deftly steps aside from the more liberal feministic ideas, instead focusing on more traditional aspects of the role of women, particularly mothers. It is through this mode tha t she cries out against the insidiousness of slavery. The role of mother represents not just a domestic maternal figure confined to family, but also a universal figure who is led by Christian beliefs with compassion and empathy towards all who are suffering. The origins of Harriet Beecher Stowe’s beliefs began as a child. Although her mother died when Harriet was five, her mother left an undeniable impact on her children (Adams 20). The image of Roxena Beecher, Harriet’s mother was of a saintly woman who embodied all aspects of a virtuous loving mother. Roxena Beecher had many children and lived in struggling, difficult conditions, much the way Harriet did when she became a mother. According to one biographer, when Roxena died, "she be... ...ns, and not one legal right to protect, guide, or educate, the child of her bosom!"(Hedrick401). The weapon of motherhood is Harriet Beecher Stowe’s strongest ally and her most devout companion. Works Cited Adams, John R. Harriet Beecher Stowe. New York: Twayne Publishers, Inc. 1963. Hedrick, Joan D. Harriet Beecher Stowe A Life .New York: Oxford UP, 1994. Hedrick, Joan D., ed. The Oxford Harriet Beecher Stowe Reader . New York: Oxford UP, 1999. Roberson, Susan. The Stowe Debate Rhetorical Strategies in Uncle Tom’s Cabin . Ed. Mason I. Lowance, Ellen E. Westbrook, and R.C De Prospo. Amherst: University of Massachuetts, 1994. Stowe, Harriet Beecher. " The Minister’s Wooing."" Life and Letters of Harriet Beecher Stowe." The Heath Anthology of American Literature Gen. Ed. Paul Lauter. Boston, New York: Houghton Mifflin Co, 1998.   

Saturday, January 11, 2020

Understand the expected pattern

Explain the sequence and the rate of each aspect of development from birth to 19 years The sequence of child development means the expected development of a child from birth to 19 years. Child development refers to the biological and psychological and emotional changes that occur within this time. As the individual progresses from dependency to increasing autonomy.Because these developmental changes may be strongly influenced by genetic factors and events during prenatal life, genetics and prenatal development are usually included as part of the study of child development. Related terms include developmental psychology, referring to development throughout the lifespan, and paediatrics, the branch of medicine relating to the care of children. Developmental change may occur as a result of genetically-controlled processes known as maturation, or as a result of environmental factors and learning, but most commonly involves an interaction between the two.It may also occur as a result of h uman ature and our ability to learn from our environment. Human beings have a keen sense to adapt to their surroundings and this is what child development encompasses. Each child usually develops at the same rate as another child. Age Intellectual Social / Emotional Language Gross motor Fine Motor Infant – Birth to one year Learns about things with hands and mouth Attaches to mother and father, begins to recognise faces and smile; at about 6 months begins to recognise parents and expresses fear of strangers.Plays simple interactive games like peek-a-boo Vocalises, squeals and imitates sounds, says ‘dada' and ‘mama'Lifts ead first then chest, rolls over, pulls to sit, crawls and stands alone Reaches for objects and picks up small items; grasps rattle Toddler 1-2 years Learns words for objects and people Learns that self and parent(s) are different or separate from each other, imitates and performs tasks, indicates needs or wants without crying Says some words other than ‘dada' and ‘mama', follows simple instructionsWalks well, kicks, stops and Jumps in place, throws balls Unbuttons clothes, builds tower of 4 cubes, scribbles, uses spoon, picks up very small object Presch0012-5 years

Friday, January 3, 2020

History Latin American History - 1931 Words

Latin American History The Racial ranks in latin America, were often linked to both continental ancestry or mixture, as related from phenotypical trails, and also to socio-economic status. Racial discrimination was usual in latin America where socio-economic status basically contects with discern whiteness and orinigal status.Physiological traits is often combine with social traits as though socio-economic status. So that a person is ranked not only according to physical phenotype, but also according to social standing.Race is often conceptualized as a system of categorization where the membership is limited to one category and is externally described by others who are not members of that category and without regards to the individuals own feeling of membership.Peninsular,Criollo,Indio,and Negro were the four main ranks of race. Whitening is a social,political,and economic practice used to improve the race towards whiteness.The term whitening is establish in latin America and is used more or less synonymous with racial whitening.Whitening was pass the in national policies of many latin american countries,like in Brazil,Venezuela,and Cuba.This was at the turn of the 20th century. The role of raced played in the social lives. It was when columbus that mistreated the natives americas when he got to the new world (nuevo mundo) and it was the social structureShow MoreRelatedLatin American History1219 Words   |  5 PagesJohn Van Buskirk History 131 Professor Ehrlich October 10th, 2015 Là ¡zaro Cà ¡rdenas, Juan Perà ³n, Jorge Gaità ¡n and Fidel Castro are four people that are famous for what they did for their people. The main agenda of each person is what shaped that person’s future. Also every person strived to help the poor people of their country or town. Even though it did not always work in the long run. Each person had their own unique way to do this. Là ¡zaro Cà ¡rdenas’ main agenda as president was to fix theRead MoreA Study Of Latin American History1308 Words   |  6 Pagesand trends Caribbean Many often consider the study of Latin American history or subjects like race to show that Much of Latin American historical studies are comparative. Many of the Latin American countries have their own history but share similar cultural conductions concerning race. The history of race relations in Latin America has become a central theme in a fair amount of scholarly activities. This in turn has made the historiography of Latin America to become much more relevant when looking atRead MoreHistory And Latin American Literature1873 Words   |  8 PagesMany works in Latin American literature can be attributed to the multitude of historical events that transpired within the overtake of the Latin American continent by the Spanish. 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These elites inRead MoreConflict: the Basis for Latin American Change (Born in Blood and Fire: a Concise History of Latin America)1781 Words   |  8 Pagesindigenous populations. Modern Latin America has conflict built into its system because that is what it has mostly seen for the past five hundred years. In Born in Blood and Fire: A Concise History of Latin America, John Charles Chasteen supports the argument that Latin Americas problems developed due to its violent origins and history of conquest. From the conquest, through colonialism and revolutions, to modern day, violence has always been a main player in the advancement of Latin America. Chasteen hasRead MoreHistory Of Latin American Underdevelopment By J. Samuel Valenzuela And Arturo Valenzuela908 Words   |  4 Pagesâ€Å"Modernization and Dependency: Alternative Perspectives in the Study of Latin American Underdevelopment† by J. 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Thursday, December 26, 2019

Comparing The Real World and Survivor Essay - 1417 Words

Comparing The Real World and Survivor While MTVs The Real World places twenty-somethings in unique arrangements in which to live as they would like for several months, CBSs Survivor elicits peculiar behavior from contestants living in unusual circumstances. Despite fundamental differences, the continued success of both The Real World[1] and Survivor[2] illustrates that American viewers love to watch reality television shows with interesting locales, competitions or tasks, and natural personal relations. In contrast to shows with static settings, The Real World and Survivor have perennially situated their casts in (varied) fascinating locations. The opportunity for viewers to vicariously experience†¦show more content†¦This wise setting decision employed viewers? virtual orientation of Down Under to continue audiences? (virtual) exploration of the foreign continent. CBS continually satisfies audiences? desire for the unfamiliar by varying the location of Survivor: past seasons have invaded Kenya?s African Savannah; the French Polynesian island of Marquesas; Tarutao National Marine Park in the Satun Province of Thailand, in the Andaman Sea; the Amazon Rain Forest, near Brazil?s Rio Negro; the Pearl Islands of Panama. Survivor formulaically entices viewers with remote and foreign locations, showing Americans parts of the world wholly ignored by mainstream television. In contrast to the exotic locales of Survivor, The Real World illustrates audiences? interest in real (predominately American) cities. The pioneer of the current incarnation of Reality TV tested whether a show could intrigue viewers with real instead of fictitious settings: now in its 14th season, The Real World has proven that audiences enjoy viewing the real world through their televisions rather than their windows. While every season glamorizes its location, each season essentially represents one of two categories. Traditional cities that cast members have disclosed as appealing and exciting include New York (SoHo District, season 1; West Village, season 10), Los Angeles (Venice Beach), San Francisco (Crooked Section), London (Notting Hill), BostonShow MoreRelatedThe Portrayal Of Richard Kearney And The Negative Side Of The Holocaust996 Words   |  4 PagesThe atrocities of the Holocaust, along with the suffering of its victims, are spoken of in literary texts and shown in films. Can the Holocaust actually be represented ethically, in a way that honors the horrific suffering of the victims, and in a real sense, by either of these forms of narrative representations, especially film? Critics argue both sides of this question; some stating that the movie, Schindler’s List, trivializes the Holocaust; whereas, others defend the film. 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Wednesday, December 18, 2019

Women Empowerment Essay - 1431 Words

The Industrial Revolution in Britain, which lasted from the middle of the 18th century to the late 19th century, was an era which greatly empowered the status of lower and middle class women. Women from both classes suffered from the stereotypes and inequality between men and women. Lower class women working in factories were abused and paid considerably less than their male counterparts. Middle class women were expected to be idle, ignorant and unaffiliated with her husband’s work. This prejudice caused women to become increasingly aware of their inferior status in society and brought forth frequent feminist movements. The Industrial Revolution helped catalyze feminist movements that vied for political suffrages, education rights, and†¦show more content†¦The success of these feminist movements was limited because of the reluctance of men, who had the authority and power to grant privileges to women. This was partially because of the stereotype that women were suppos ed to be subordinate to men. In addition, it was also hard for women to bring complete reforms because they lacked members. Female trades unions, even though they were represented at the Trades Union Congress, a federation of many trade unions from 1875, they had only around 150,000 members in 1899, which was only around three percent of the female workforce at the time. However, there were still reforms that benefitted women such as the Spitalfields Act in 1812 which protected women and allowed them to have better incomes. Robert Owen also argued that the emancipation of mankind could not be achieved without the ending of sexual as well as class inequalities. Another reform was the Factory Act of 1844 that reduced hours of work for lower class women. These reforms changed the conditions of primarily the lower class women because middle class women rarely worked. 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Tuesday, December 10, 2019

Application to Ethical Dilemmas

Question: Discuss about the Application to Ethical Dilemmas. Answer: Introduction APES (Accounting Professional and Ethical Standards) requires all the members in Australia to comply with its provisions when providing professional services. The provisions of the Standards apply to this case as follows. Competence (professional competence and due care) According to APES 110, an accountant or auditor must always ensure that he/she has professional competence and maintain such knowledge and competence at a level that enables him/her to avail professional services to his clients while taking into consideration all the recent development in the practice and other changes in the law. As such, Li must first consider whether she has all the relevant skills to complete all the tasks allocated to her by Joe competently. If she is not competent, enough she should not take the task. Given the fact that Li handles taxation and superannuation affairs, drawing a business plan and legal agreements required in franchising might be beyond her skills and competence, and thus she would be unable to offer quality services to her client. Objectivity It requires a professional to be focused on the issue at hand and not to allow a conflict of interest and bias to prevail over professional judgment. Undoubtedly, Li being Joes old friend means a lot of conflict of interest which would undeniably affect the result of her task adversely. Integrity In professional conduct, integrity requires one to be not only straightforward but also honest in all the professional relationship (Hines, 1988, p.258). As such, by turning a blind eye to the drawings Joe has been making from the business, Li would be negating this code of conduct and acting in betrayal of her profession. Ethical behavior Closely tied to the public interest is ethical behavior. Solomons (1978, p.45) argues that by subscribing to ethical behavior, an accounting professional gains the ability to prevent fraudulent activity and restore/gain public trust. By adhering to all the professional standards and codes of ethics, an accountant acquires a compass to propel him toward ethical behavior which includes but not limited to integrity and honesty (APESB, 2006). By doing so, Li would object to Joes appointment owing to the conflict of interest that arises from the appointment. She would further freeze of Joes pleas to turn a blind eye to unethical behavior. Superseding the previous account Previous accounts assists an accountant in establishing the business trend and detect any material misstatement in the financial statements. It is for this reason that Li reviewed Joes previous years tax returns, otherwise she would not have noticed the drawings Joe made. However, any material misstatements in the previous years do not affect the current year income. The engagement letter An engagement letter refers to a document that defines the engagement that exists between a professional firm and its clients (Richardson, 1988, p.385). According to Merly and Pedersen (2009, p.35), the letter details the scope and the nature of duties the professional firm will offer to the client to make sure that the client does not task any agent from the professional firm with astray tasks. Li must, therefore, check the scope of her activity as detailed in the engagement or contract letter to make sure that shes not being tasked beyond the provisions of the engagement letter. Drawing a business plan and legal agreements required in franchising might be beyond the scope of Lis engagement letter. Technical and professional standards Though not limited to integrity, objectivity, and competence, the three standards serve as the pillar for technical and professional standards. Li should observe the three pillars to avoid discrediting her profession. Legal work In general application, legal work refers to technical tasks handled by lawyers relating to the provisions of the law and other Acts. Preparing legal requirements required for licensing and franchising constitutes legal work. Given the condition that a professional must maintain his/her skills and experience at a level that would ensure a client of competent services, it is undeniable that Li would incompetently provide legal services to Joe owing to the fact that she (Li) is a professional accountant. Understanding income in the current year According to the accounting standards, all the cash inflows constitute business incomes for the current financial year provided that such incomes do not constitute prepayments and accruals (Kaidonis, 2008, p.5). Income tax returns (Prior years) All the income should be included in the calculation of net income to be subjected to taxation. Therefore, Joes drawings should have been included in the calculation of the previous years tax returns. Client evaluation and quality control Before commencement of any audit work, a professional accountant should evaluate the client and the quality control systems in the firm to establish the extent of ethical threats so as to apply the necessary safeguards. As such, Li should evaluate her client carefully while appealing to all professional standards to avoid bias in her evaluation. Public interest According to Birts (2014, p. 55), accounting professionals owes a considerable amount of responsibility to the public. They must at all time act in protection of public interest by revealing the facts given the fact that the public relies on such facts to make major decisions. Therefore, Li must act in protection of public interest by subscribing to honesty, integrity, and truthfulness by revealing all the material facts that would affect any decision. She must, therefore, not yield to Joes plea to turn a blind eye to his drawing and other taxes. In conclusion, several ethical dilemmas and ethical threats such as conflict of interest exist in the case. However, the provisions of various accounting standards coupled with the provisions of the code of ethics such as APES 110 would enable Li to wither these ethical dilemmas. She may opt not to take the job due to conflict of interest, take the job and disclose all the relevant facts such as Joes drawing, and object to providing services beyond her competence and experience. References Accounting Professional and Ethical Standards Board, (2006). APES 110 Code of Ethics for Professional Accountants, Accounting Professional and Ethical Standards Board, [Online] 21st June 2016. Available at https://www.cpaaustralia.com.au/cps/rde/xchg/SID-3F57FEDFF6A3388C/ cpa/hs.xsl/588_19858_ENA_HTML.htm Birts, J., 2014. Accounting: business reporting for decision making, 5th ed, John Wiley and Sons Australia, Milton, Qld, pp. 40-75. Hines, R.D., 1988. "Financial Accounting: In Communicating Reality, We Construct Reality", Accounting, Organisations and Society, 13 (3), pp. 251-261. Hoggett, J., Medlin, J., Edwards, L., and Tilling, M.E., 2012. Financial Accounting. John Wiley Sons. Jeffrey, C.A., 2015. Research on Professional Responsibility and ethics in Accounting, Volume Emerald Group Publishing, Kaidonis, M.K., 2008. The Accounting Profession: Serving the Public Interest or Capital Interests Australian Accounting Business Finance Journal, 2 (4), P. 3-7 Merly, S., and Pedersen, J., 2009. Accounting for Business: An Introduction. Pearson Higher Education, AU, 110 Ratnutunga, J. eds (1995) Accounting Theory; a contemporary review, Harcourt Brace, pp 225-235. Richardson, A.J., 1988. Accounting knowledge and professional privilege, Accounting, Organizations and Society, 13, (4), pp 381-396. Solomons, D., R., 1978. The Politicisation of Accounting, in Jones, S., Romano C., and Ratnutunga, J. eds (1995) Accounting Theory; a contemporary review, Harcourt Brace, pp 225-235.