Locker Room Talk Essay Example for Free

Locker Room Talk Essay Page 1 Locker Room Talk Ethical Case April 18, 2010 Page 2 The Locker Room Talk Ethical Case outlines a situation that is an ethical dilemma for CPA Albert Gable who has performed personal financial planning for Larry and Susan Wilson. The Wilson’s, in their discussions with Mr. Gable regarding their personal finances, mentioned that in the past they have had marriage problems but have worked through the problems and are not seeking a divorce. Gable and the Wilson’s became personal friends due to the relationship built during their personal financial planning. Mr. Gable also performs the annual audit for one of the largest banks in the town where they all live. The sample pulled for the audit at the bank included the Wilson’s loan information. While performing the audit, Mr. Gable discovers information on the Wilson’s loan that does not coincide with the information given to him during the personal financial planning. Mr. Gable is concerned and addresses the discrepancy with a loan officer but did not confide to the loan officer that he was also their personal financial planner. The loan officer confided in Mr. Gable that Mr. Wilson was setting up his business to divorce his wife without any compensation. This situation puts Albert Gable in a situation with a conflict of interests. His personal financial client is also a client of the bank where he performs the annual audit. The information the Wilson’s provided to him during their personal financial planning conflicts with the information provided on loan documentation at the bank. Albert Gable needs to determine the best course of action to take in this situation. The Stakeholders The stakeholders involved are: Page 3 1. Albert Gable As the CPA, his professional business ethics are at risk and his personal reputation is on the line. He also has a large bonus weighing on his decision. 2. Mrs. Wilson – She has the understanding that her marriage is not at risk and the financial planning is for the benefit of her and her husband for their future. 3. Mr. Wilson – If he is not being honest with his wife and is planning on divorcing her, the information that Albert has uncovered during the audit could create problems for him. . The loan officer – the loan officer that shared Mr. Wilson’s personal information with Mr. Gable. 5. The bank – the relationship Mr. Gable had with the Wilson’s as personal financial planner was not disclosed to the bank and is a conflict of interest. Course of Action The best course of action that Mr. Gable should take is to meet with the Wilson’s and explain that he cannot continue with thei r personal financial planning. He should have them seek out another financial planning firm to complete their personal financial plans. He should explain to them that he completes the annual audit for the bank and during the audit he discovered discrepancies with the loan information and the bank statements provided to him to prepare their personal finances and due to the discrepancies he feels it is necessary to remove himself as their personal planner. By removing himself as the Wilson’s personal financial planner, this eliminates the conflict of interest with the bank audit. By informing the Wilson’s they need to locate another Page 4 irm and cannot use the CPA firm he is partner with for financial planning removes all conflict business and personal and maintains business and personal ethics. Furthermore, he needs to notify the bank of the conflict with the Wilson account and that he will not be able to conduct an audit of their accounts due the relationship that was initially formed with the personal finance planning. By following the above steps he protects the clients, the bank and upholds his pro fessionalism and his business ethics. Impact to Stakeholder The deontology approach was used to determine the course of action. This approach to ethics emphasizes doing what one should do in accordance with rules, obligations and/or ethical principles of the profession. The impact of the decision could cost Mr. Gable the banks account but if he would have acknowledge upfront his knowledge of the Wilsons prior to beginning the audit on their loan documents the situation could have been diverted. He is also losing a client, the Wilson’s due to the bank audit and the review he completed of their loan documents. If he would have acknowledged to the bank and had the file removed from the audit all of this could have been avoided. Mr. Gable will need to take the time and explain to his client the Wilson’s but he needs to keep it at a professional level and not discuss what was discovered only that it is conflict of interest. Conclusion Mr. Gable used poor judgment in his decision making process and has violated the ethic rules of the accounting profession. During the audit of the bank documentation he should have immediately notified the bank of the conflict with the Wilson file. He needed to be upfront with the bank and explain the Wilson’s were also a client of his for personal financial planning Page 5 nd have the file removed from the sample audit or bring in a third party to complete the audit on the Wilson documents. The loan officer should not have shared the personal information with Mr. Gable and Mr. Gable should have ended the conversation before it began. Sharing with the Wilson’s that discrepancies were noted between bank statements and loan documentation will allow the Wilsonà ¢â‚¬â„¢s to clear up the discrepancies at the bank in regards to their accounts. Page 6 References Brooks, L. J. , 2007. Business professional ethics for directors, executives accountants (4th ed). Mason, OH: Thomas South-Western.

A Work of Artifice and You Should Have Been a Boy Essay -- Marge Pierc

A Work of Artifice and You Should Have Been a Boy The word potential can be defined as the sum of abilities and capabilities that are possessed by, and specific to an individual being. In regards to humans we could say that it is all that a person can be and accomplish if encouraged and allowed the freedom to do so. Fulfillment of potential is curtailed in both the females in â€Å"A Work of Artifice,† by Marge Piercy and the female in â€Å"You Should Have Been a Boy,† by Elizabeth Cady Stanton; however, the manner and degree of such curtailing is quite different. In â€Å"A Work of Artifice† the growth and fulfillment of females is stunted physically, mentally, and sexually. The first evidence of this curtailment of potential we see is when the author says that the bonsai tree, which symbolically represents females, â€Å"could’ve grown to be eighty feet tall†¦but a gardener carefully pruned it.† Males, which are symbolically represented by the gardener, whittle away anything they find undesirable, thus curtailing the female’s growth and fulfillment. Example of the curtailing of the physical growth is â€Å"bound feet† by which females are unable to move around as they wish, limiting them to precisely where the males want them to be. In the words â€Å"croon[ed]† day after day by the gardener â€Å"it is your nature to be small and cozy, domestic and weak,† we see how males use these words to shape the mind of females, and they tell the females repeatedly also that they are so lucky to have men to tend to them as to inflict guilt as a safety net just in case the shaping was unsuccessful. All this careful attention works together to curtail females mentally. Lastly, the words â€Å"the hands you love to touch† imply that females... ...hese works signify the male dominance in society, and how male uses different venues and approaches to protect his dominant status, whether it is by conscious or unconscious acts. Also both works show how female acceptance of this hierarchy gives males the power and approval to continue to rule the roost, whether such acceptance comes through willing obedience or defeat. The females portrayed in â€Å"A Work of Artifice† and â€Å"You Should Have Been a Boy† developed deep and lonely voids inside their hearts because they had been conformed to the male’s wishes. They learned to ignore the pain created by the turning away from their own desires and aspirations and directed their lives on the path of living to please others. This empty existence denied what was rightfully theirs—a life full of happiness and satisfaction that occurs through the freedom of expression of self.

Katha Polliti Essay

Katha Pollitt, writer of â€Å"What’s Wrong with Gay Marriage?† depicts several reasons why people oppose to same sex marriage and among them, the most controversial reason is religion. Even though societies may think legalizing gay marriage will provide established homes for children who are left in orphanages and add financial earnings to state, marriage as it is, is between a man and a woman. Objection to gay marriage are based on religious prejudgment because a marriage of a man and a women is sacred and the approval of same sex marriage will disrupt the sacral institution, in fact, surveys demonstrate an outstanding connection of religiosity with opposition to gay marriage. Gay marriage is mismatch with religious beliefs, sacred texts, and traditions of many religious groups. The Catholic Church, Church of Jesus Christ, Evangelical Lutheran Church, Presbyterian Church, and other churches like these all oppose to same sex marriage. The expansion of same sex marriage may lead to churches being forced to wed couples and children being taught in school that same sex marriage is the same as opposite sex marriage. Americans, who oppose the authorization of same sex marriage, are most likely to explain their position because of religious beliefs of holy passages dealing with same sex relationships. Those who agree to same sex marriage are most likely to defend their point by saying either that it is a matter of human rights, or that such things should be left to the individual choice. The authorization of gay marriage does have profound impact on the society because whenever one violates the natural moral order established by God, one sins and upsets God. Marriage is not the being of any state; rather, God in Paradise established it for our first parents, Adam and Eve, as mentioned in the Book of Genesis. Katha Pollitt cited this quote here: â€Å"People may think marriage is a word wholly owned by religion, but act ually it’s wholly owned by the state† (572). What Pollitt is saying is that the government governs marriage, it involves civil act procedures that permit couples to get married by state authorization, otherwise, they are unable to get married and they must attain a marriage license from city hall. To conclude, marriage is more than just signing a document; it is a sacral pact that units a man and a woman and permitting same sex marriage will violate the sacral institution. One of the biggest debates of whether people should allow gay marriage to occur is due to the opposition of religious believers and sacral institutions. Whether most religions consider homosexuality  immoral, deteriorate the respect for the society of marriage, and confuse children about sexual roles, there will always be opposition about gay marriage. Marriage is a privilege that humans obtain, should humans have the same privilege to choose whom they would want to marry, without intervening with religion?

Cuba and United States Relations Essay - 1392 Words

The defining characteristic of the state is the ability to wield power. The use of power, both inside and outside of one’s border, directly speaks to the sovereignty of the nation. If a nation is incapable of disciplining or punishing its citizens it will invariably become a failed state. Moreover if a country isn’t recognized as powerful in the global political arena, that country stands a very good chance of being dominated by a nation who has the capacity to enforce its own will. The use, or at least the perception, of power is so fundamental in nationhood that those who wield the most power can easily dictate world events. A country need not take direct actions against others in order to establish dominance. Coercing threats can†¦show more content†¦If a country is cooperative, the promise of rewards will help to achieve the dominate countries goals. For countries to refuse to cooperate, the easiest way for the superior country to achieve desired results is to impose sanctions on the country. Economic sanctions can be disastrous for a country that’s economy is export driven and are relatively low risk for the imposing nation. Cuba is an example of world powers imposing their will on a county of lesser means in such a way. After Fidel Castro’s revolution and nationalizing of the economy (and after a failed attempt of American trained Cubans to overthrow Castro at the Bay of Pigs), the United States imposed an economic embargo on Cuba. Ideologically motivated to curb the spread of communism, America refused to do business with Cuba unless it reformed politically. The failure of America’s ultimatum was due to the Soviets eventual backing of the communist government in Cuba. The Cubans were unhurt by America’s sanctions because the Russians were able to send enough money to keep Castro’s economy afloat. This economic stimulus that the USSR gave the Cubans did not come without a steep price. For the second time in a few years Castro felt the pressure of a super power trying to control the future of his county. Soviet PremierShow MoreRelatedThe Relations Between The United States And Cuba1487 Words   |  6 Pages The turbulent relations between the United States and Cuba became more controversial since the Cold War. They reached their apex on 15th October 1962, when after realizing that the Soviet Union was developing missile bases in Cuba, President Kennedy started taking strong procedures against Cuba. Indeed in February 1962 he signed the Embargo, which has not yet been lifted but reached improvements after more than 50 years, in April 2015 during Barack Obama and Raul Castro presidency (Renwick and LeeRead MoreU.s. 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