Ethical Theory

Managerial Auditing Journal Emerald Article: On ethical theory in auditing Lutz Preuss Article information: To cite this document: Lutz Preuss, (1998),†On ethical theory in auditing†, Managerial Auditing Journal, Vol. 13 Iss: 9 pp. 500 508 Permanent link to this document: http://dx. doi. org/10. 1108/02686909810245910 Downloaded on: 25-11-2012 References: This document contains references to 47 other documents Citations: This document has been cited by 2 other documents To copy this document: [email  protected] com This document has been downloaded 2432 times since 2005. *Users who downloaded this Article also downloaded: * Gary Pflugrath, Nonna Martinov-Bennie, Liang Chen, (2007),†The impact of codes of ethics and experience on auditor judgments†, Managerial Auditing Journal, Vol. 22 Iss: 6 pp. 566 – 589 http://dx. doi. org/10. 1108/02686900710759389 Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas, (2007),†Professional a ccounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education†, Managerial Auditing Journal, Vol. 22 Iss: 9 pp. 928 – 944 http://dx. doi. org/10. 1108/02686900710829426 Douglas E.Ziegenfuss, Anusorn Singhapakdi, (1994),†Professional Values and the Ethical Perceptions of Internal Auditors†, Managerial Auditing Journal, Vol. 9 Iss: 1 pp. 34 – 44 http://dx. doi. org/10. 1108/02686909410050433 Access to this document was granted through an Emerald subscription provided by ASTON UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. om/authors for more information. About Emerald www. emeraldinsight. com With over forty years' experience, Emerald Group Publishing is a leading independent publi sher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related content and download information correct at time of download. On ethical theory in auditing Lutz Preuss Lecturer, Heriot-Watt University, Edinburgh, UK This article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the ? nal analysis insuf? cient devices, because their necessarily generalised form has to be translated into the speci? c situation and thus requires acceptance rather than merely adherence. Codes have to be complemented with developed ethical r easoning of accountants.Hence, individual ethical principles are discussed which have been applied to accounting in the recent literature, i. e. utilitarianism, deontology, virtue ethics and ethics of care. Unsurprisingly, none emerges as giving completely satisfactory solutions. Yet eclecticism can be avoided by using compound models, which combine individual principles to provide reasonably comprehensive cover of decision-making in a business context. As in any other profession, practitioners of accounting, be they public accountants, management accountants or internal auditors, may face moral dilemmas in their work.In mapping out the ? eld of potentially con? icting interests, the Institute of Chartered Accountants of Scotland (1997, p. i), the oldest professional body in the UK, stipulates: The primary duty of the Institute of Chartered Accountants of Scotland is to the public. This principle determines its status as a professional body . The ICAS (1997, p. vii) requires that: I n addition to the duties owed to the public and to his or her employer, a member of the Institute is bound to observe high standards of conduct, which may sometimes be contrary to his personal self-interest.The author would like to thank Professor Gerald Vinten, editor of Managerial Auditing Journal, and Stephen Morrow, Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, for their helpful suggestions. Managerial Auditing Journal 13/9 [1998] 500–508  © MCB University Press [ISSN 0268-6902] The public accountant is the con? dential agent of the community at large, but the public does not (re)appoint auditors (for speci? c moral dilemmas facing external auditors, see Gunz and McCutcheon, 1991; Moizer 1995; Finn et al. , 1994).Management accountants and internal auditors are employees of the corporation; hence their employment position may collide with their professional values. They too have a responsibility to society – comparable to an engineerâ €™s concern for public safety – and are required by the Institute of Chartered Accountants in England and Wales to observe â€Å"the same standards of behaviour and competence as apply to all other members† (Statement 1. 220, quoted in Maurice, 1996, p. 184). Ethical dilemmas tend to be complex and only hazily de? nable.In accounting, moral agency often becomes a question of causation (Moizer, 1995, p. 425f. ), as the content of an audit report may not have an obvious link with a speci? c result: if an auditor quali? es a company’s accounts, has he actually caused an ensuing bankruptcy? Furthermore, the very subject matter of accounting is such that two equally objective accountants may reach different results. The most visible response by all professional accountancy bodies has been to set up codes of ethics, e. g. by the Institute of Internal Auditors in 1968.Their very existence sets limits for immoral behaviour and offers guidance in ambiguous situations . Studies of members of the Institute of Internal Auditors (Siegel et al. , 1995; Ziegenfuss and Singhapakdi, 1994) found that a clear majority do use the code of ethics in their work. It is seen primarily as an instrument for giving guidance in moral dilemmas (64 per cent) rather than a means to enhance the profession’s public perception (16 per cent). Research by Dittenhofer and colleagues offers an insightful longitudinal perspective nto changing moral beliefs of internal auditors in the light of the IIA Code of Ethics. In 1982 Dittenhofer and Klemm (1983) presented a random sample of IIA members with 20 vignettes, each describing morally contentious issues, and asked respondents to indicate their reaction, ranging from dismissal of the person to doing nothing because no ethical problem is perceived to exist. In 1994 Dittenhofer and Sennetti (1995) repeated the survey, again sampling IIA members. In many cases the authors found signi? cant changes, with IIA members having become more critical and supporting harsher action.So the proportion of respondents who claim they would dismiss an internal audit supervisor who engaged in insider dealing (situation 4) has risen from 50. 1 to 63. 0 per cent, with particularly large increases for trainees/journeymen (+70 per cent), in the category staff status, and insurance (+40 per cent) in the category employer’s activity . However, some cases – arguably less severe ones – have shown little change over the decade or even a decline. In any case, there were no signi? cant differences in terms of gender or age groups.Most astonishing, so Dittenhofer and Sennetti claim, was the fact that for each scenario almost the complete spectrum of attitudes was represented, which indicates that there is no consensus among internal auditors as to what is right or wrong. Codes of ethics are not sufficient to resolve moral dilemmas. For a start, violations of codes have persisted (Finn et al. , 1994; Loeb, 19 71; Pearson, 1987). A distinction has to be made between acceptance of a code and mere adherence to it (Loeb, 1971), which may stem from a strong organisational climate or a fear of being penalised.Furthermore, codes in their universalised form, cannot cover all eventualities. Analysing Dittenhofer and [ 500 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Klemm’s (1983) research, Vinten (1996, p. 56) found a two-fold problem: for some scenarios – clearly morally contentious ones – it was unclear exactly which article of the IIA Code applied and also what response the Code required. Swanda (1990) and Vyakarnam et al. , (1996) found that accountants isplay a tendency to revert to technical knowledge when facing ambiguous moral situations. Hence Mintz (1995) argues that accountants need both technical and moral expertise as well as the intention and ability to act against self-interest if morality requires doing so . Vinten (1990, p. 10) sees three types of codes: 1 a regulatory code, such as the Ten Commandments. It establishes a complete overlap between behaviour and code, which is furnished with such a compelling ethical imperative that further discussion is neither necessary nor asked for.It does, however, not recognise shades of grey . 2 an aspirational code, such as the wisdom literature in the Jewish Scriptures. It provides the standard a person should aspire to but recognises that full compliance may rarely be possible. Yet it provides little help in weighing up alternative courses of action. 3 an educational code: this holds rules and regulations to be unhelpful if not damaging and instead stresses the importance of the individual conscience in a professional situation.The unsatisfactory nature of codes of ethics, Vinten suggests, may stem from the predominance of the regulatory model. It emerges that de? ning ethics as â€Å"the rules of conduct recognised in the human life departme nt of the practice of professional accountancy† (Maurice, 1996, p. 9) is too limited. Codes of ethics have to be reinforced with moral development of accountants. Thus researchers have studied the status quo of moral development in the profession (Finn et al. , 1994 of certi? ed public accountants, Ziegenfuss et al. , 1994, of internal auditors and management accountants).Some authors have then discussed possible improvements of moral development within Lawrence Kohlberg’s framework for cognitive moral development (Lovell, 1995, 1997; Sweeney and Roberts, 1997). Others have sought to clarify how far individual ethical theories and principles are applicable to accounting dilemmas, although the discussion has often been limited to utilitarianism and deontology (Maurice, 1996; Moizer, 1995). Only over the last few years have alternative ethical theories been applied to accounting (Mintz, 1995; Francis, 1990; Oakes and Hammond, 1995; Reiter, 1996, 1997).The aim of this arti cle is to draw the discussion of these ethical theories and principles together into a comprehensive system, where the advantages and disadvantages of individual principles are highlighted. Following Hartman (1994) ethical theories shall be understood less as prescription for action than as tools for understanding complex situations. 1. Utilitarian ethics Teleological or consequentialist ethics judges the rightness or wrongness of an act by its consequences. The most elaborate consequentialist theory is that of utilitarianism, as propagated by Jeremy Bentham (1789/1962).In the de? nition of his disciple John Stuart Mill (1861/1962, p. 257): Utility, or the Greatest Happiness Principle holds that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. Utilitarianism is a strongly democratic theory as every individual is to be given as much consideration as anybody else is. It should be pointed out that Bentham saw thi s principle not as a watertight moral theory but as a tool for political decision making. Utilitarianism faces obvious practical problems in its moral arithmetic.Mill introduced a distinction between higher and lower pleasures, yet it is still far from clear how different pleasures of different intensities can be summed up, how a strong immediate desire compares with a life-long moderate one, etc. Agents may lack sufficient time to calculate all the consequences or may overestimate their own sufferings and underestimate somebody else’s happiness. This kind of criticism can partly be averted by applying the principle of utility not to single acts, act-utilitarianism, but to classes of acts, rule-utilitarianism.Under rule-utilitarianism an act is morally obligatory if it falls into a category of acts, which in their collectivity tend to produce more happiness than pain. It is no longer necessary to know all the implications of an action; one can rely on past evidence to get a f airly accurate account of an act’s potential consequences. Rule-utilitarianism is applied in a council recommendation by the Institute of Chartered Accountants of Scotland issued in 1971 (quoted in Moizer, 1995, p. 422), which: †¦ recommends that members †¦ hould not disclose past or intended civil wrongs, crimes †¦ or statutory offences unless they feel the damage to the public likely to arise from non-disclosure is of a very serious nature. [ 501 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Rule-utilitarianism, however, can be shown to collapse into act-utilitarianism, if one follows the rule â€Å"in situations of type x, do y or whatever else maximises utility† (Smart, 1967). Also, the difficulty or perhaps impossibility of a moral calculation has not been solved.Since utilitarianism is to consider all consequences of an action, this includes not only consequences for yet unborn generations but al so side effects the agent has not brought about actively, and these may well overshadow intended consequences. Intuitively, one would hesitate to blame a moral agent on this basis. Utilitarianism in accounting Utilitarianism has two advantages over alternative ethical theories for application in business. It links self-interest with moral behaviour, and a company is per de? nition self-interested. Secondly, the calculation of bene? and harm is similar to pro? t and loss accounting and hence more likely to ? nd acceptance with business practitioners than rival ethical theories. By default, utilitarianism is the most in? uential ethical theory in the business context. Most economic and ? nance concepts are implicitly or explicitly built on the assumption that individuals are interested in maximising short-term self-interest. A resulting intellectual parenthood of accounting theory and methods in utilitarianism becomes important in the debate over the neutrality of accounting informati on.Neutralists, like Solomons (1991), argue that it is not the task of accountancy to be an agent of change in society Accountants should merely convey . unbiased information, on which users can then base their decisions. Radical accountants, such as Tinker (1991), have questioned whether accounting information can actually be neutral. As accounting is embedded in social reality – it is neither inexplicably given nor a straight re? ection of social reality – and in social con? ict, its theory and methods inevitably favour one side of the con? ict over another. Thus Lovell (1997) ? ds it problematic that accounting concepts are often presented as neutral or even as morally correct, without pointing out their roots in utilitarian thought. There is evidence (Gray et al. , 1994; Lovell, 1997; Ponemon, 1992) that accounting and other means of organisational control compress moral reasoning within the lowest stages of Lawrence Kohlberg’s (1981) hierarchy of cognitive moral development. Kohlberg sees moral development progressing from an instrumental use of other persons via the acceptance of a social order to abstract principles which, if necessary, over- ride human laws.Where accounting control is assumed to work because people do not want their underperformance to be detected, a stage one motivation exists. Linking acceptable performance to ? nancial bonuses assumes a stage two motivation. At stage three a person performs as required because she wants to win or maintain the respect of colleagues, a stage four motivation shows in a belief that the law, either respective state laws or the organisational â€Å"laws†, are to be obeyed for their own sake (Lovell, 1997, p. 155). On the other hand, inasmuch as it prevents illegal or immoral practices, accounting control does have a moral quality . . Deontological ethics Deontological ethics focuses on duty or moral obligation, deon being the Greek word for duty There are various deontological con. cepts, such as â€Å"Do unto others as thou wouldst have them do unto you†, but the most rigorous version was developed by Immanuel Kant (1785/1898). He sees a sharp difference between self-interest and morality and proposes that an action only has moral value if it is performed from duty Kant proposes his . Categorical Imperative (1785/1898, p. 38). Act only on that maxim whereby thou canst at the same time will that it should become universal law.A different version of the Categorical Imperative reads (1785/1898, p. 47) . So act as to treat humanity, whether in thine own person or in that of any other, in every case as an end, never as means only . A maxim, a rational principle, which underlies an action, has to ful? l two criteria to become universally binding: ? rst it has to be shown that the maxim can be universalised without contradiction. Breaking promises if the disadvantages outweigh the bene? ts is not universalisable, because if it was nobody could rely on an ybody telling the truth anymore.Secondly, one has to show that a rational agent ought to will the maxim, i. e. that it actually creates conditions which are conducive to human life. Some actions, however, are universalisable but nonetheless seem wrong: a religious fundamentalist may reason it necessary to treat opponents in horrendously brutal ways and accept that he would be treated in the very same fashion if he were in the opposing camp. Other cases are not universalisable but do not seem morally wrong; universal contraception would bring humanity to an end but to most people it does not seem wrong in individual cases.Furthermore duties, imposed by [ 502 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 several categorical imperatives, may clash; here the principle offers no further solution. On the other hand, Kantian morality links with popular conceptions of morality, e. g. that some actions simply are never permissible, whateve r the gain to individuals or society . The link between morality and the will of the agent allows us to praise people for their intentions even if the results fall short of expectations.A deontological approach is also the most important basis for criminal law. Deontology in accounting A deontological perspective underlies much of the self-regulation in accountancy, see for instance the explicit requirement by the Auditing Practices Committee in the US on qualifying a company’s accounts on a going concern basis (Moizer, 1995, p. 424): The auditor should not refrain from qualifying his report if it is otherwise appropriate, merely on the grounds that it may lead to the appointment of a receiver or liquidator. rong, even if it prevented a major disaster; witness the protracted debate on the evaluation of whistleblowing (Vinten, 1994), where accountancy bodies for a long time held that concerned employees may raise their concern to superiors but must not under any circumstances report to outsiders without authorisation. A strong deontological emphasis has the disadvantage that compliance with rules is taken to be moral. â€Å"One feels as an accountant†, said a participant in a study by Vyakarnam et al. (1996, p. 159) that â€Å"there are so many rules and regulations that anything outside is acceptable. A consensus to work just above the required minimum can lead to a situation where the minimum becomes expected and pressure increases to drop standards further. 3. Virtue ethics In contrast to the universal emphasis on moral duty in deontology and on general happiness in utilitarianism, Aristotle emphasises the importance of a person’s character for morality He suggests that the highest . human good is happiness, not in a crude material sense, but in a comprehensive meaning which carries connotations of ? ourishing and well-being.This highest good is closely linked to the function of a human being, which is to obey reason, as this is the mai n characteristic to set humans apart from other living beings. As a good ? autist plays the ? ute well or a good knife cuts well, Aristotle argues, so a good human is good at applying reason. Acting according to good reason is the distinguishing feature of virtuous behaviour. Reason helps to avoid both excess and de? ciency; so the virtue of courage shows the healthy mean between cowardice and rashness. To acquire this kind of virtue, people need practical wisdom, which can only be acquired by experience and habituation.Aristotle (1985, trans. Irwin) de? nes that â€Å"the virtue of a human being will †¦ be the state that makes a human being good and makes him perform his function well† (1106a20-24). Virtue ethics distinguishes between internal and external rewards, a distinction utilitarianism cannot make. Internal goods emerge from speci? c practices. They can only be experienced after a long engagement in the practice and their achievement bene? ts the whole of the co mmunity External goods are . not uniquely related to any practice; they are an individual’s property and are objects of competition.Thus, when Turner revolutionised the painting of sky and clouds, he created an internal good, irrespective of This clear, deontological view is necessitated by the public role of the accountancy profession which requires it to place above any other the public interest in being informed of the auditors doubts about the ability of the company to continue trading. There may be individual cases where an auditor, after considering the consequences of a quali? cation, would want to give the company a clean account; the more since a quali? cation is only a weak indication of business failure.The case of BCCI, Moizer (1995, p. 429) argues, has shown the danger in taking such an act-utilitarian approach. BCCI’s auditors Price Waterhouse considered qualifying the accounts in April 1990 but reasoned that auditors â€Å"owe a duty to shareholders to consider very carefully the possible impact of their report† because a quali? ed report would have more dramatic consequences for a bank than for an industrial concern. BCCI’s accounts were not quali? ed, and the bank was able to trade for another 14 months before it ? nally collapsed in July 1991. Moizer (1995, p. 30) concludes that the profession’s Code, which is based on either deontological or rule-utilitarian approaches, must be followed without regard to the particular situation; auditors ought not to consider the consequences of their actions, â€Å"since they have already been evaluated for the profession as a whole†. Deontological ethics is uncompromising by de? nition, but the complete disregard for circumstances can lead to morally dubious requirements. Few would follow the Kantian notion that telling a lie should always be [ 503 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 he external goods, such as fame and income, he attained too (MacIntyre, 1985, p. 190f. ). Virtues and accounting Virtue ethics considers both intention and outcome, where duty-based ethics and utilitarianism only see one; it also links morality with self-interest. Principle-based ethics rarely ever gives unambiguous advice; it faces counter-examples, sometimes its conclusion runs counter to moral intuition. Virtue ethics, on the other hand, recognises that there are no easy answers and stresses the importance of practical wisdom in dealing with a moral dilemma.Mintz (1995, p. 259) argues that: virtues enable accounting professionals to resolve con? icting duties and loyalties in a morally appropriate way because they provide the inner strength of character to withstand pressures that might otherwise overwhelm and negatively in? uence professional judgment in a relationship of trust. He sees two virtues as having particular importance for the accounting profession, integrity, which enables the auditor to maintain objectivity under competitive pressure and trustworthiness, which ensures public con? ence in a professional service. The notion of virtuous behaviour in accounting is again linked to the discussion of the neutrality of accounting information. The neutralist perspective (Solomons, 1991) sees a clear distinction between the accountant as accountant and as citizen, and only in the latter capacity can the person legitimately express concern over social issues. Tinker (1991, p. 305), however, sees a social world where roles are inextricably intertwined and con? icting, and where the individual needs to develop a social selfconsciousness for transcending con? cts. The same accounting individual often appears on several sides in the same dispute, and without self-awareness about her role interdependencies, may ultimately contribute to her own repression and exploitation! wisdom, which differs from the routine application of rules, such as those by the professional bodies. Fur thermore, the use of computer-aided decision models does actually remove the possibility of developing virtuous behaviour. The main drawback of virtue ethics lies in its relativism (Hartman, 1994).Aristotle’s de? nition of virtue as a mean between two extremes makes sense to all communities, but only in a formal way The communities decide . what the two extremes are, and by this what the mean is. Hence, there is no neutral objective standpoint from which a good community can be distinguished from bad ones. Most humans belong to a number of communities, the community of their employer, their family, a sports club. There can be diverging de? nitions of community, which lead to diverging conceptions of the required virtues.A management accountant may take her employer to be her community and rate loyalty to it higher than loyalty to the general public. There are also practical problems with virtue ethics. Stressing the importance of character and practical wisdom does not alread y give concrete advice. The focus on character also neglects power distribution in organisations; it may actually disguise power structures and prevent change. The rich language of virtue ethics also lends itself for PR exercises. 4. Ethics of care The ethics of care has been developed as a feminist critique of the traditional moral philosophy on the basis of rights and rules.Traditional ethics is grounded in a view of others as potentially dangerous; thus rights become an important means to underscore claims against others and rules are needed to settle con? ict. The moral responsibility arising from both rights and rules is universal; it binds all moral agents equally (cf. the principle of utilitarianism or Kant’s Categorical Imperative) but makes the individual person replaceable without any loss to the ethical principle. Feminist authors have contended that the ethics of rights is essentially a male perspective and re? cts male dominance in western society and thought. Gi lligan (1982) argues that female morality does not centre on abstract principles but contextualises moral responses by drawing on personal experiences. It focuses on adequate responses to the needs and concerns of close individuals. Feminist philosophers see the self as being determined by its relationship with others Francis (1990) sees three main obstacles for more virtuous accounting. First, the relationship between internal and external rewards is slanted heavily towards the latter. The virtue integrity may be compromised by the bene? s of retaining a client. Secondly, the organisation of accounting into a small number of large private companies may hamper the development of virtuous professional norms. Under the prevailing competitive pressure the profession has demonstrated a lack of solidarity which has manifested itself particularly in auditor switching. Thirdly, virtues require the application of practical [ 504 ] Lutz Preuss On ethical theory in auditing Managerial Auditin g Journal 13/9 [1998] 500–508 (Noddings, 1984). Instead of bargaining between rational agents and rule-based settlement of con? ct, an ethics of care focuses on respect for others; maintaining the relationship is valued higher than scoring a victory or exercising one’s right. Ethics of care and accounting An ethics of care has been applied both directly to the accounting profession and in the concept of a caring organisation. Burton and Dunn (1996, p. 139) suggest that a company could be said to care if â€Å"it exhibits caring behaviour consistent with ? rm policy†. A company is here seen as a secondary caring agent, dependent on the primary caring actions of its organisational members. Liedtka (1996) ? ds that much of the present rhetoric about caring for customers or employees is just â€Å"care-talk† but suggests a caring organisation can be built. Apart from having caring employees, organisational support is crucial, because the organisation largely shapes the person’s role within it and must also provide the resources for caring. Employees would be seen as central, because they are the people who deal directly with customers and thus ultimately determine the success or failure of the business. Reiter (1996) suggests that caring is a valuable trait for employees, especially in the service sector.A caring ? rm could enjoy a competitive advantage in capability-driven markets, because it engenders trust and reduces transaction costs. Reiter (1997) claims that an ethics of care can foster a better understanding of the underlying principles of the accounting profession, such as auditor independence. This independence is to be achieved by a number of detailed rules which determine the relationship between auditor and client, yet true mental separation from the client would require the auditor to work in a social vacuum, and the rule-based approach can be seen as arbitrary The contextual perspective . f the ethics of care, Reit er suggests, provides the alternative metaphor of interdependence. This allows de? ning an appropriate balance of interests, on which users of accounting information could rely more than on the appearance of independence. Such thinking in? uenced the framework approach by the ICAEW (Maurice, 1996, p. 43). In accounting education, an ethics of care provides an important balance to rightsbased approaches. Reiter (1996, p. 48) discusses training material compiled by the American Accounting Association and Arthur Andersen and ? ds a â€Å"tendency of the AAA approach to frame con? icts as moral dilemmas where the choice is between resignation and hopeless compromise of integrity†. A win-win-situation, and above all a positive learning effect for accounting students, may be more likely to come from a care perspective, which â€Å"focusses on understanding others’ situations and points of view and determining what can be done to maintain appropriate relationships between th e self and others† (1996, p. 48). An ethics of care can also impact on accounting research (Oakes and Hammond, 1995), e. g. y challenging the possibility of a disinterested neutral scholar and thus asking how the researcher’s experiences and perspective in? uence the choice of research question. The interconnectedness of accountant and society raises the question of how current accounting practice affects the lives of people, especially the economically disenfranchised. This in turn challenges the assumptions regarding economic behaviour. The contextual approach of an ethics of care introduces a relativist element. This is not merely a practical problem for the accounting profession, in that accounting information may become less comprehensible to outside users.It indicates a deeper philosophical ? aw in the application of an ethics of care to economic life. Burton and Dunn (1996, p. 142) considered the dilemma of a company wanting to dispose of lead acid batteries. Sho wing care for those that are close – its local community – the ? rm decides to recycle the batteries rather than dumping them. The dangers involved in handling the batteries suggest they are better not handled by workers in the US, again the company displays care for close stakeholders. But would recycling in Taiwan be a moral alternative? Burton and Dunn attempt to rescue the model by introducing â€Å"A hybrid approach, ecommending that special attention be given to the least advantaged members of the moral community†, e. g. that the ? rm applies the same employee protection measures in Taiwan as it would in the US, even though this is not mandatory However, exempting the least . advantaged stakeholder shifts the burden onto the second least advantaged, until they turn into the least advantaged and get exempted, etc. The relativist problem leads to a further paradox: if others are all important in the de? nition of the self, then the self does not exist indepe ndently of these others.Wicks et al. , (1994, p. 483) de? ne a company as â€Å"constituted by the network of relationships which it is involved in†, yet as Burton and Dunn (1996) observed, this is close to the view of transaction cost economics. [ 505 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 5. Compound models of ethics So far ethical theories have been considered in isolation from each other. Unsurprisingly in view of the complex nature of moral issues, none offers a completely satisfactory solution to moral problems in accounting.However, an unsystematic application of ethical principles carries the danger of eclecticism, of a pick-and-mix ethics, where an agent could select the ethical approach most suitable to furthering his own aims. A more secure theoretical foundation can be found in compound models. Brady (1985) suggested a â€Å"Janus-headed† model of ethics, further developed in Brady and Dunn (1995), which combines deontological and utilitarian requirements and proposes that an action should only be carried out if it violates neither.Kantian deontology and utilitarianism should be seen as complementing each other; Moizer (1995) found them to be the two dominant ethical theories in accounting rule making. A particular advantage of this compound model lies in its capability to capture both the universality of a situation, in the universalisability of Kantian deontology, and the particularity, via the utilitarian principle, for which, in order to calculate the greatest good of the greatest number, one must know the particulars of the situation (Brady nd Dunn, 1995, p. 394). Cavanagh et al. (1981) suggest a different version of a compound model, where an act would be unethical if it violated any of the following principles: (a) to optimise utility for all stakeholders involved; (b) to respect the rights of the individuals concerned; and (c) to be consistent with norms of justice. L ater work by the three authors (1995) enlarged this model by asking (d) whether the act arises from an impulse to care, to a utility-rightsjustice-care model.The decision-maker should also take account of clashes between principles, as well as of overwhelming or incapacitating factors, which would â€Å"justify overriding one of the ethical criteria† (1981, p. 370). Cavanagh et al. (1995, p. 399) argue that the advantage of their model lies in its practicality; it does not require business decisionmakers to handle abstract ethical principles but translates them into familiar norms, which then can be applied to concrete situations. Both models have had considerable in? uence in the business ethics debate; they have been applied in case studies and business ethics textbooks.The utility-rights-justice model was even chosen by Arthur Andersen for its business ethics programme. The two teams of authors have spent a great deal of energy arguing the practical applicability or captur ing distinction of their respective models. However, the main problem lies in the legitimation of selecting components. The very existence of competing models and the enlargement of one (the authors also considered the inclusion of a ? fth element of virtue) raises doubt whether any universally acceptable composition of a compound model can be achieved at all. Cavanagh et al. 1981) made important concessions when they allowed for mitigating circumstances for decision-makers who are not fully in control of the situation. Furthermore, decision-makers, who have â€Å"strong and reasonable doubts about the legitimacy of an ethical criterion, can legitimately be excused from adhering to that criterion† (1981, p. 371). None of the two teams offers advice on how to resolve clashes between principles. Cavanagh et al. , (1981, p. 370) note that there are â€Å"no well-de? ned rules† for such clashes, they â€Å"can be resolved only by making a considered judgment concerning wh ich of the con? cting criteria should be accorded the most weight in the given situation. † While the necessity of making such caveats is perfectly understood, nonetheless, a certain amount of arbitrariness may result in the application of compound models. On the other hand, both models secure a reasonably complete â€Å"coverage of the ethical terrain in business decision-making† (Brady and Dunn, 1995, p. 386). Eclecticism in the selection of compound models still guarantees a comprehensive range of ethical principles, which would not be the case for eclecticism in the selection of individual ethical principles.It should also be noted that the utility-rights-justice-care model allows for only one criterion to be set aside, having â€Å"reasonable doubts† about more than one would not longer qualify as legitimate. 6. Conclusion The discussion set out from a realisation that Codes of Ethics in accounting are an important but in the end insufficient device for addr essing moral con? ict, thus stressing the need for moral development of the person. Individual ethical theories and principles have been discussed of which none emerges as an all-round favourite for giving advice in moral dilemmas.Yet between the Scylla of offering no advice at all and the Charybdis of eclecticism in the selection of ethical principles, a safe course can be steered under the guidance of compound models. These are composed of a number of competing principles and the conciliation of these in the [ 506 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 person of the decision-maker assures a moral quality to the decision. In contrast to a trialand-error approach, the decision-maker would at least have a reliable starting point for the search for ethical guidance.References Aristotle (1985), Nicomachean Ethics, translated by Terence Irwin, Hackett Publishing, Indianapolis, IN. Bentham, J. (1789/1962), â€Å"Introduction to the principles of morals and legislation†, in Warnock, M. (Ed. ) Utilitarianism, Fontana, London. Brady, F. N. (1985), â€Å"A Janus-headed model of ethical theory: Looking two ways at business/society issues†, Academy of Management Review, Vol. 10 No. 3, pp. 568-76. Brady, F. N. and Dunn, C. P. (1995), â€Å"Business metaethics: an analysis of two theories†, Business Ethics Quarterly, Vol. 5 No. 3, pp. 385-98. Burton, B.K. and Dunn, C. P. (1996), â€Å"Feminist ethics as moral grounding for stakeholder theory†, Business Ethics Quarterly, Vol. 6 No. 2, pp. 133-47 Cavanagh, G. F. , Moberg, D. J. and Velasquez, M. (1981), â€Å"The ethics of organizational politics†, Academy of Management Review, Vol. 6, pp. 363-74. Cavanagh, G. F. , Moberg, D. J. and Velasquez, M. (1995), â€Å"Making business ethics practical†, Business Ethics Quarterly, Vol. 5, pp. 399-418. Dittenhofer, M. and Klemm, R. J. (1983), Ethics and the Internal Auditor, Institute of Internal Auditors, Altamonte Springs, FL. Dittenhofer, M. nd Sennetti, J. (1995), â€Å"Ethics and the internal auditor, phase II. A comparison of the 1983 and 1994 surveys†, Managerial Auditing Journal, Vol. 10 No. 4, pp. 35-43. Finn, D. W. , Munter, P. , McCaslin, T. E. (1994), â€Å"Ethical perceptions of CPAs†, Managerial Auditing Journal, Vol. 9 No. 1, pp. 23-28. Francis, J. R. (1990), â€Å"After virtue? Accounting as a moral and discursive practice†, Accounting, Auditing & Accountability Journal, Vol. 3 No. 3, pp. 5-17. Gilligan, C. (1982), In a Different Voice, Harvard University Press, Cambridge, MA. Gray, R. , Bebbington, J. and McPhail, K. 1994), â€Å"Teaching ethics in accounting and the ethics of accounting teaching†, Accounting Education, Vol. 3 No. 1, pp. 51-75. Gunz, S. and McCutcheon, J. (1991), â€Å"Some unresolved ethical issues in auditing†, Journal of Business Ethics, Vol. 10, pp. 777-85. Hartman, E. (1994), â€Å"Virtues and rules: a response to Robert C. Solomon†, in Donaldson, T. and Freeman, R. E. (Eds), Business as a Humanity, Oxford University Press, New York, NY. The Institute of Chartered Accountants of Scotland (1997), Professional Conduct for Members of the Institute of Chartered Accountants of Scotland, ICAS, revised September 1997.Kant, I. (1785/1898), â€Å"Fundamental principles of the metaphysics of morals†, translated by Abbott, T. K. in Kant's Critiques of Practical Reason and Other Works on the Theory of Ethics, Longmans, Green and Co. , London (5th ed). Kohlberg, L. (1981), Essays on Moral Development, Vol. I, The Philosophy of Moral Development: Moral Stages and the Idea of Justice, Harper and Row, San Francisco, CA. Liedtka, J. M. (1996), â€Å"Feminist morality and competitive reality: a role for an ethic of care? †, Business Ethics Quarterly, Vol. 6 No. 2, pp. 179-200.Loeb, S. E. (1971), â€Å"A survey of ethical behaviour in the accounting profession†, Journal of Accounting Research, Vol. 9 No. 2, pp. 287-306. Lovell, A. (1995), â€Å"Moral reasoning and moral atmosphere in the domain of accountin†, Accounting, Auditing & Accountability Journal, Vol. 8 No. 3, pp. 60-80 Lovell, A. (1997), â€Å"Some thoughts on Kohlberg’s hierarchy of moral reasoning and its relevance for accounting theories†, Accounting Education, Vol. 6 No. 2, pp. 147-62. MacIntyre, A. (1985), After Virtue, 2nd ed. , Duckworth, London. 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Modern Art Essay

After viewing Georg Baselitz’s Auftritt am Sandtreich II – bei (Remix), and Cindy Sherman’s Untitled #224, one can see two very different artists trying to convey a topic that is relatable on many levels. George Baselitz is a German Neo-Expressionist, while Cindy Sherman created work in the American, Metro Pictures genre yet both have chosen to â€Å"remix† the past into new and somewhat inherent images of the day. One can relate to these images on the basis of recognition, and interpretation of the cultural meanings of the time. Both artists have chosen to give the audience snapshots of their past, Sherman with the 1950’s women’s rights movement, and Baselitz portrayal of a post-World War II Germany. The images selected are form a more modern era, Baselitz-2006 than Sherman-1990, and it is interesting to see the changes from the work of the 1980s. Baselitz became famous for turning his paintings upside-down to shift the viewer’s focus away from the subject matter to the expressive surface. In his later work, though, the inverted subject matter indeed seems to be the focus, deliberately so in order to effectively portray the image after years of contemplation and healing. Sherman’s later work is similar in stance, but is a colored photographic interpretation of Caravaggio’s Sick Bacchus portrait. One can make the comparison that both artists have overcome adversity, and their imagery conveys a message of hope and promise stemming from difficulty. Georg Baselitz, Auftritt am Sandtreich II – bei + 30 C (Remix), 2006 Oil on canvas http://www.ecopolis.org/georg-baselitz-remix-paintings/ Georg Baselitz grew up in Germany during WWII, a time of unrest and ever changing cultural norms. This makes sense, as Baselitz himself moved from East to West Germany as a youth living in Germany through the reunification of the Nineties. In Auftritt am Sandtreich II – bei (Remix), Baselitz has revisited the most challenging aspects of his own history, with hindsight, and made a brand new version of the art. Not only were the paintings enlarged, they were also revisited with bright colors and bold lines. When one looks at the work, one can see an inverted soldier’s legs extending into the bright scenery of chunked color. The transparency of the soldier seems to indicate that this is an image of the past, with the ghostly interpretation of faded color. One can conclude that Baselitz has forgiven the transgressions of the war torn society, and views it now as a faded memory that has shaped him into the person he is today. While the image is still vaguely gruesome with the soldier’s splattered outline, implying death, it still somehow looks through that to a brighter day on the horizon. The pallet is very bright, and the canvas is mammoth, almost swallowing the viewer up in its scale. The subject matter does not possess any formal qualities of realism or training, but does follow in Baselitz’s tradition of inversion and loose brushwork. Baselitz has revisited many of his earlier works, and challenged his previous discern of modernism. Cindy Sherman, Untitled #224. 1990Chromogenic color print, 48 x 38†³ (121.9 x 96.5 cm). http://www.moma.org/interactives/exhibitions/2012/cindysherman/gallery/audio/8-224.php In Cindy Sherman’s Untitled #224, she has transcended her Metro Photo roleplaying into the work of Caravaggio’s Sick Bacchus, the painting from the late 16th century. This photograph is drastically different form the rest of the Untitled series due to the strong makeup, and use of prosthetics to become male. The emasculated arm is a well done prosthetic to illuminate the male form. The arm is one of the only parts of the staging that is inconsistent with the original painting. The figure in Caravaggio’s painting is more feminine than that of Sherman, slightly ironic. The costuming is consistent with Sherman’s other works, with exact attention to detail and accurate props. Caravaggio’s painting is thought to be a self-portrait of the artist as the Roman god of wine, Bacchus. Sherman was very interested in addressing the roles of women, and challenging society’s views on the subject, which at the time were primarily negative. Sherman’s Untitled #224 depicts a female in the role of a Greek god, which is not only a figure of power and celebration, but also a spiritual entity. As American culture was shifting towards equality in the 1950’s, Sherman’s work helped viewers to take on new roles otherwise unexplored by women. The implications were not only remixed to force a message, they were also liberating to women in a time of need. Both Baselitz and Sherman’s work sample information from the past. Both works reflect on their own cultural heritage with a moving awareness to historical events that they have experienced. So if one views these works in a Postmodernist standpoint the viewer is acknowledged to be an active participant in an explicit dialogue between the artist, the artwork, oneself, and one’s cultural context. Sherman’s Untitled #224 allows women to interact with the work in a comical and almost satirical way. Even though one should not take women’s rights lightly, nor denounce the impact that it has had on American culture, viewers of this work can role-play along with Sherman. It is an interesting choice of role-playing as Caravaggio’s interpretation of Sick Bocchus portrays a frail and hung-over drunkard as his subject. Sherman’s choice of subject matter can say that if a woman were in this position she would be strong and handle it with poise. Sherman does not seem to be concerned with feedback from viewers, but rather interested in conveying a message in a new way. Baselitz has allowed the influence of time and criticism to heighten his awareness of change and fashion a new outlook on an old subject matter. Postmodern viewers can more readily relate to the remix works as they lend themselves to a brighter pallet, a post war recover of sorts. Society and culture always has a way of persevering out of trial and adversity, and both of their artworks convey that message of hope and promise.

Literature review- (1000 words) Essay Example | Topics and Well Written Essays - 1000 words

Literature review- (1000 words) - Essay Example Recent research has focused on both bullies and victims in a number of terms but this literature review will focus on research in relation to gender and age, and the accountings for victims and bullies. There have been a number of definitions provided for bullying, and as Attwood 2004, claimed â€Å"one person’s example of bullying can be another person’s idea of entertainment.† (para.1) Olweus claimed there were two sorts of bullying – direct, wherein the victim is subjected to physical abuse, and indirect, wherein the victim suffers psychological or emotional mistreatment. (as cited in Green, 2007, para.1) Gray defined bullying as repeated damaging actions that were perhaps linked with negative intent. (as cited in Attwood, 2004, What is bullying section, para.1) Seals and Young, (2003) in their study into the occurrence and relationship of bullying to gender, age, ethnicity, self esteem and depression, experienced by seventh and eighth grade students in the northern delta region of the US, showed that there were considerably more male than female bullies, with â€Å"twice as many males identified as females identified as bullies.† (Discussion section, para.2) Delfabbro, Winefield, Tramer, Dollard, Anderson, Metzer and Hammarstrom (2006) also found, in their study into bullying by peers and teachers in secondary schools in South Australia, that boys are â€Å"more likely to be the perpetrators of bullying.† (p.72) Boys have also been found to be more violent and cause injury, therefore bullying by more overt physical means. Girls, on the other hand, tend to be more covert and devious, utilizing such means as spiteful rumour mongering and telling tales or gossiping. Delfabbro et al (2006) stated that â€Å"girls are significant ly more likely to use †¦ non-physical aggression.† (p.72) Victims of bullying are often bullied by others of the same gender; that is to say, boys are bullied by boys and girls are bullied

How we can use writing by Charles Dickens to enhance our understanding Essay

How we can use writing by Charles Dickens to enhance our understanding of selected aspects of the historical geography of Victorian London - Essay Example Most of Dickens’s work is set in or around London, though there are other works that have been construed in settings that are more industrial. Reflections from Dickens’s work can be utilised in order to paint a geographical picture of London from the Victorian era. This technique of geographical survey has been on the rise and has produced unique observations that would have been otherwise secluded from public view. This paper will attempt to analyse the various views and descriptions presented by Dickens’s through his works as per the residential segregation in the city of London. The various facets of urban and social life expressed in the divisions of residential neighbourhoods will allow the creation of a reasonable picture as per Victorian London’s geography. This paper will emphasize on a number of works by Dickens’s including Oliver Twist (1838), Dombey and Son (1846 – 48) Bleak House (1852 / 53), Little Dorrit (1855 / 56) and Great Ex pectations (1860 / 61) but not Hard Times (1854) because the latter is based on an industrial setting that resembled Liverpool or Manchester more closely than it resembled London. Furthermore, the first three novels provide a continuous picture of London’s public geography under evolution. ... The rapid pace of industrialisation bolstered the economy on one hand and left millions in misery on the other hand. This image of misery has been a hallmark of Victorian literature and the ensuing geographical inferences gathered from it. Generally when Victorian literature or geography is thought about, it is presumed that industrial establishments with narrow crooked streets, two to three storied cramped living quarters, a lack of sanitation and open public places is being talked about. This generalisation is imposed on all Victorian metropolises from the era whether one talks about London, Manchester, Liverpool, Glasgow or other cities. However, this image of London is far from reality from the era as per the works of Dickens’s as well as according to geographical descriptions from the era (Banks, 1967) (Dyos & Wolff, 1973). In contrast to the images of long factory chimneys, London was not an industrial establishment at all. Instead, London was based on finance capitalism rather than industrial capitalism. The city and its geographical life were dominated by the â€Å"world of lawyers, bankers, brokers, merchants, clerks and governmental institutions† (Woudenberg, 1996). The writings of Dickens’s also reflect this reality as most of his work concerning London is overly consumed with descriptions of locales that do not exhibit the typical industrial metropolis settings. Most of Dickens’s work being studied for this paper provides active descriptions of locales such as (Collins, 1987): the City and Westminster; the Inns of Court area; the poorer regions towards the East such as Limehouse and Whitechapel; the Southern areas such as Lambeth, Southwark, Bermondery, Deptford; the shabbier living quarters of the clerks based in Somers and Camden Towns, Islington

International relations Essay Example | Topics and Well Written Essays - 750 words

International relations - Essay Example After all, since the adoption of the UN Charter in 1945, the world has seen plenty of wars that the world body failed to avert. At the same time, however, students of the UN are inclined to give it the credit for the decreasing intensity of the wars. Although realists see the laws of power politics as relatively timeless and unchanging, liberal theorists generally see the rules of IR as slowly, incrementally evolving through time and potentially becoming more and more peaceful. (Joshua S. Goldstein and Jon C. Pevehouse. â€Å"International Relations, 8/e†. 2008) This evolution results primarily from gradual buildup of international organization and mutual cooperation (reciprocity) and secondarily from changes in norms and public opinion (identity)†¦ â€Å"We are not doomed to a world of recurring war but can achieve a more peaceful world,† says Goldstein and Pevehouse. For example, in recent years a strong trend toward fewer warts has become evident (Human Security Centre. Human Security Report 2005: â€Å"War and Peace in the 21st Century; 2006). For instance, to many Americans the world seems more war-prone and violent than ever because the United States is at war on a scale not seen since Vietnam. Yet, for the world as a whole, the current period is one of the least warlike ever, with fewer and smaller wars than in the past. â€Å"In the first half of the 20th century, world wars â€Å"killed tens of millions and left whole contents in ruin; in the second half, during the Cold War, proxy wars killed millions, and the world feared a nuclear war that could have wiped out our species. Now, in the 21st century, wars like those in Iraq and Sudan kill hundreds of thousands.† (Goldstein and Pevehouse) The late 1990s and the early 21st century saw termination of vestigial remnants of Cold War era, such as in Angola, Northern Ireland, Guatemala, and southern Sudan, following South Africa and Mozambique earlier in the 1990s. Most wars that erupted after the end of

Interest And Property Insurance Policy Essay Example | Topics and Well Written Essays - 1000 words

Interest And Property Insurance Policy - Essay Example (Dermatoglyphics, 2007) Additionally, there are documents that record the sale of Chinese children. The child was identified by the imprints of their hands and feet on the document itself. The imprint was in clay. Indeed, many documents, official and otherwise that are memorialized with a signature are now were once memorialized by a fingerprint. Fingerprints have been used as a biometric measure1 for more than one hundred years and is known as one of the most well known and highly publicized techniques used to identify perpetrators of crime. The various forms of fingerprint identification have advanced from ink pads and paper to electronic recognition. There is a rage of new crime scene investigation shows that commonly feature show advance fingerprinting techniques, such as rehydrating the skin of a burned corpse to provide a fingerprint, or using a blue compound to take the fingerprint of a dead cadet in the field to later identify. Most techniques have become widely accepted and reliable forms of biometrics. This is especially so when combined with new techniques in computer technology and chemical agents. The application and employ of fingerprint analysis have tremendously progressed since their first use. Fingerprint identification and analysis is used in high tech security applications and handheld devices for the immediate identification of the dead in mass fatalities. Airports and amusement parks have replaced standard lock and key lockers with keyless thumbprint lockers. The age old time clock finds itself being rapidly replaced with systems that track employee time and database access with a simple press of the thumb. Fingerprints are also being used as a substitute for key entries for homes and automobiles. (Asplen, 2009) What was once a field related solely to the criminal justice system has expanded its' realm. Fingerprints are now used in security systems. Rather than having to carry easily lost security cards, restricted areas recognize authorized personnel by their finger or palm print. In the field of health care fingerprints are also highly valuable. Newborns are fingerprinted and foot printed at birth. Indeed, courts have taken judicial notice of the fact that after the fourth month of the development of the fetus, there appears to be no change in ridge patterns during the life of the individual, although environmental factors such as scars, which are easily recognized, may appear to affect the pattern. The structure and relationships of the ridges are infinitely variable and are not repeated either in the same individual or in another person-not even in an identical twin. Additionally, students taking the GMAT are identified by fingerprints instead of identification cards. Furthermore, government entities use fingerprints (the inkless type) to monitor and admit immigrants into the country and as a result of the September 11th 2001 attacks, homeland security instituted the Integrated Automatic Fingerprint Identification System (IAFIS), which store and searches for fingerprint matches. Integrated Automatic Fingerprint Identification System (IAFIS) is the largest finger print database system in the United States. (Scheck 2009) It was booted up in June of 1999. The system is maintained by the Federal Bureau of Investigation (FBI), Criminal Justice Information Services (CJIS) Division. Generally

Potential and Possible Consequences of Systemic Financial Crisis Essay

Potential and Possible Consequences of Systemic Financial Crisis - Essay Example The paper now outlines the principal theoretical approaches to the financial crisis. The first two sections cover, respectively, the concept of contagious runs on financial institutions and markets, and the aspects of financial regulation, which seek to protect against such events. I then assess two 'traditional' views of the financial crisis, which attempt to explain exclusively the totality of financial crises, namely the financial fragility and monetarist approaches. These are followed by more recent paradigms, which seek to clarify the mechanisms involved in crises, namely uncertainty, credit rationing, asymmetric information/agency costs, and aspects of the dynamics of dealership markets. It is important, to begin with, an argument of contagious runs since they are the principal identifying factor for crises. Of all the types of risks to banks, the focus here is on liquidity risk, which is the inability to obtain funding to finance operations, though it may be linked to interest -rate and credit risk. Although most of the analysis covers banks, these concepts can also be applied to other financial institutions and even securities markets. Any event, however extraneous, but including runs on or insolvency of other banks can according to Diamond and Dybvig (1983), provoke such runs. Such an effect might be particularly potent for banks, which are creditors of the bank in distress. Runs are also likely when the equity of banks is a small proportion of balance-sheet totals, as depositors' fears of moral hazard increase, assuming managers' actions cannot be perfectly monitored (L. J. White 1989). And, more generally, in the presence of asymmetric information, which arises from banks' creation of non-marketable assets, runs may be triggered by any event that makes depositors change their beliefs about banks' riskiness.  Ã‚  

Personal statement Example | Topics and Well Written Essays - 500 words - 24

Personal Statement Example I also scored grade B (b) in Mathematics and English as a second language and received an International General Certificate of Education of Secondary Education from the University of Cambridge International Examinations body. The British Council equally certified and qualified my International English Language Test results. As such, I have attained the required GPA and Test requirements from accredited bodies and hence my academic qualification to join your institution to pursue a B.A degree in Computer Science. Though I am an international student from Cyprus, I have efficient communication skills to study in a U.K university. I believe that joining your institution will offer me a great opportunity to advance my education in Computer Sciences and help me to achieve my career goals. I served in the military for two years and achieved advanced skills in military technology. Indeed, I designed a relational database for my camp that stores information about soldiers’ obligations and duties. The military training equally helped me to adopt a sense of discipline, objectivity, and innovativeness, which are significant in pursuing a B.A Degree in Computer Sciences. I also possess relevant experience from the part time job that I undertook at a local Computer shop where I solved technical problems, software and hard ware. The achievements, experience, and skills will enhance my capacity to advance my studies in computer science. I have a creative mind and adopt technological advancements in my endeavors. Furthermore, I have personal interests in sports like swimming, Ancient Greek, and Roman fights where I have trained for two years. I am sure that my participation in these sports and my commitment to community service will improve my physical and social life as well as promote the image of your respected institution. My debating and leadership skills will enable me to take leadership

Human sexuality Essay Example | Topics and Well Written Essays - 2000 words

Human sexuality - Essay Example Two basic forces of life drive differentiation, especially distinctiveness and togetherness. Individuality helps individuals to be themselves by creating their identities as they follow certain directions. It is fundamental to acknowledge that togetherness is an act of pushing oneself to other people’s directions making one part of a group. Individuality and togetherness have balanced and healthy expressions when fused together. These two important components of differentiation affect relationships in several dramatic ways especially by providing an individual with ability to maintain his self-sense when he is either physically or emotionally close to others. It becomes more challenging when the persons are closely important to the individual. During pressure, especially when there is intense lobbying for conformity from friends and family members, differentiation enables one to maintain his course and direction. A person who is not capable of undergoing emotional fusion is of ten labeled as emotionally fuse (Schnarch, 2009). Differentiation also provides an individual with the ability to maintain his self-sense during times when his or her partner is away especially during the early periods of a relationship. In as much as an individual values his contact with the partner, he must never allow himself to fall apart when alone. It is not similar to individualism because it provides one with the ability to find equilibrium between individuality and togetherness. A person who is differentiated is not only strong but also permeable. Regardless of manipulation and moldings from a partner, a differentiated individual can still afford to remain collected and calm. This individual would be able to change and retain his identity with admirable values and cores. However, differentiation should not be mistaken as the absence of emotions or feelings. One can easily connect with his partner without being afraid of his emotions. The solution entails conduct an effective subjective and objective evaluation of emotions. Additionally, differentiation is a type of self-determination that does not imply to any kind of selfishness. One can choose to be guided by self-interests of his partner at the expense of his own agenda. This does not mean that he is under rule from the other. A differentiated person recognizes the fact that people are different in nature and therefore have different interests. He must appreciate what these people want for themselves. Although, various ways of expressing love are evident, differentiation is a distinct way of articulating love. It is argued as a noble concept that one could partake. In couple’s therapy, differentiation can enable each partner to understand themselves in terms of both strengths and limitations and use constituting factors to enhance their marriage (Charlton & Yalom, 1997). Intimacy Intimacy is an experience that makes one aware that he is separate from his partner though he has parts and feelings that need sharing. It normally accompanies comm unication where each partner freely discloses personal information to the other. However, communication can exist without intimacy, especially in situations where people are engaged in verbal exchanges. Communication is not confined to absence of exchanges between couples because it entails any interaction that makes partners in marriage feel bad though this is poor communication. This implies that intimacy cannot be measured using communication if messages being

Corporate social responsibility Essay Example | Topics and Well Written Essays - 1250 words - 4

Corporate social responsibility - Essay Example Specifically, accounting theories and CSR theories have been analyzed. Corporate social responsibility reflects the responsibilities that firm have towards stakeholders and society. Corporations are often encountered with business choices that create a dilemma between their objective of maximizing profits and ethics. There are a few theories of CSR that provide the foundation to the CSR model for the implementation of the process. According to this theory of CSR, corporations have power in society at the same time, they are responsible to use this power in the arena of politics. This theory emphasizes on connection and interaction between society and corporation as well as the power it holds. This theory can be utilized by corporations for enhancing their reputation in a positive manner. If corporations are powerful enough, then they must utilize their power in the interest of general public as well. Manipulating financial statements and hiding environmental information that might harm their profits is not ethical by any means. This theory states that corporations are instruments for the creation of wealth. In this theory, the objective of firms is to maximize the value of shareholders investment. Corporations also formulate strategies for achieving competitive advantage in this theory. This is theory upon which corporations nowadays are implementing. Their prime purpose is to seek wealth increment by whatever means possible. This theory relies on the demands of society for its growth and continuity of existence. It means the society connects with corporations and allows them certain prestige and legitimacy to operate within the premises of society. However, in corporate world, community is always secondary. The prime goal is to generate profits as much as possible. For doing so, companies involve in CSR activities which is essence, is other

The Peasant’s Changing Face in Chinese Literature Essay Example for Free

The Peasant’s Changing Face in Chinese Literature Essay The peasant has figured in modern Chinese fiction as a central character, through which point of view the political and social atmosphere in China can be seen. The peasant has been used a vehicle to communicate the concerns of modern China: the lack of food and supplies, the inaccessibility of education, the poverty, the uncertainty of the future. The peasant in China was regarded as the means towards progression; yet they were mere workers, insignificant compared to the grand dream. In the selection of Chinese fiction however, the peasant figures prominently as the heart and soul of its society. Even though the peasant has become the subject of Chinese fiction, it is important to understand that the peasant is a general term, and it is composed of great number of people characterized by their station in life; thus, peasants all over have similar qualities: they are uneducated, poverty-stricken, and largely overworked-underpaid. Further, it is equally important to see that the peasant is not singular and all-encompassing; there are different depictions of the peasant, to capture their different facets. In this paper I will discuss the changes in the image of the peasant in modern Chinese fiction. In Lu Xun’s â€Å"My Old Home†, the peasant was presented as a person who first saw the world as a human being just like his master; in Gao Xiaosheng’s â€Å"Li Shunda Builds a House†, we see a persevering and ambitious albeit a naà ¯ve peasant; in Qiao Dianyun’s â€Å"A Wordless Monument† the peasants were shown as self-interested, lazy and short-sighted individuals; in Mo Yan’s â€Å"The Cure† the peasants were too superstitious for their own good; and in Li Rui’s â€Å"Electing a Thief† we saw that peasants were dependent and passive. In this paper, I would like to show that although the peasant in modern Chinese fiction remains largely as an uneducated and subservient class, these manifest in more ways than one. In Lu Xun’s â€Å"My Old Home†, the peasant was introduced through the eye of Master Xu going home. The master saw the peasant, Jun Tu, from memory. They were young, and although Jun Tu was the son of their servant that automatically makes him his servant, they became friends. From the text it was clear that the young Master Xu looked up at Jun Tu because he knew how to catch birds, have seen many different colored seashells, and knew so many stories outside the young master’s experience. For the brief time that they were together, the boundaries of master-servant collapsed and they were simply children who knew friendship. It is through this that we see an image of the peasant as equally human as any – first and foremost, before he is a servant he is an individual, he has dreams and aspirations, he was once a child. Jun Tu the child saw the world as brightly as his young master, if not more so. He had seen more of the world and loved it. However, as Master Xu realized when he saw the grown up Jun Tu, the child was no longer there. The harsh realities of life have forced the wonder out of his eyes, and in its place set eyes who have known suffering intimately. In â€Å"Li Shunda Builds a House†, we see a different kind of peasant – Li Shunda was naà ¯ve and almost childlike in his simplicity, but he is persevering and ambitious, and although he believes in being a follower, he learns to think for himself in small ways. The family willingly sacrificed to build their dream of a house, starving themselves to save money to but the materials only to be duped into contributing the fruits of their sacrifice to the commune. In this story we see a cast of peasants – Li Shunda, his sister, his wife, his son. The wife showed more sense than Li Shunda, despite her being a beggar before, when she saved and hid a number of belongings from being donated to the commune by her husband. Even with her sensibilities, she kept silent because of the political atmosphere during that time which was hostile to objections, and because in Chinese culture women are submissive to their husbands. His sister Shunzen stayed with him despite wealthy suitors so she can help him pursue his cause; after all, Li Shundan had taken care of her since she was small. She grew old and ended up with an utterly destitute man, which did not bother her since she was used to hard work. In Li Shunda’s sister we see a peasant who values paying back the family more than seeking better opportunities. Clearly, this behavior is borne out of culture and lack of education – in her case, she did not realize that by marrying into a wealthy family she would be in a better position to help her brother. All she knew how to do was manual labor, and that what was she was going to pay him back with. Li Shunda was a loyal follower – he believed the leaders and he followed what was said even though he did not quite understand it. He worked hard and never lost sight of his dreams (although from the two-storey house he eventually conceded to building just a one-storey), despite having lost his money and investments one way or another through a cunning official or a failed revolution. Still, not losing faith in the power of an honest work, he kept on despite his disappointment in the leaders he loyally followed. In Li Shundan we see an image of a hard-working peasant who does not get the appropriate compensation for all his work. In the end of the story he manages to build his house, but the questions begs whether it was all worth it. If he was in a different place and time, if he knew what the ideology of socialism and communism meant, if he understood what was happening in his country at that time, maybe he could have built his house sooner, all the sacrifices and failures he had to endure were unnecessary. Perhaps what separates Li Shundan from the other peasants in the collection is that he has a dream he was willing to give up anything just to reach it. In this story, the image of the peasant is one who never gives up irrespective of the hardships he has to endure. On the other hand, in Qiao Dianyun’s â€Å"A Wordless Monument†, we saw the events unfold through the eyes and voice of a peasant. The peasants lived blissfully in their village going about their and followed what was handed down to them even if they did not understand what it was about. They worked to survive and feed themselves, and although they have an idea of what will be a more efficient system for them, they did not do it because their old ways are working just fine for them. In this attitude we the peasant as having no ambition or desire towards progress – they are content and comfortable with their lives. They dislike hard work – they knew that no matter how hard they worked the fruits of their labor will not be for them anyway, so they find excuses not to toil. Also, they dislike those who do not conform, who they do not understand. As a peasant village generally unsatisfied with their lives and yet unwilling to work hard because it offers them no incentives, they are naturally miserable. They passed their days not thinking and analyzing their actions, not knowing why they do the things they do. To vent out their misery they picked on the things they do not understand, like the monument which they turned into a bridge, and later on picked on the old school master Xu Shuge. They were particularly angered with Xu Shuge who will not bend according to their ways, who will not walk on the bridge, who will not even speak despite torture. They cannot understand why Xu Shuge chooses to suffer when he can easily opt out and join their protests. It reflects their behavior – they dislike suffering. They want money and better lives without working hard for it. They get easily jealous of somebody else’s good fortune, and gossips and fights ensue. In a nutshell, the peasants were depicted as self-interested, lazy individuals who cannot comprehend the value of working together as a group to build their community, and they have no desire to learn; for them, what they need is food and money, not education or learning about the past or future. Mo Yan depicted a more sympathetic peasant in his â€Å"The Cure†. Although it is tempting to credit the peasant’s overly superstitious nature as rooted also in the lack of education, it could be that the violent and vicious atmosphere at that time has forced people to search for and turn to anything that could offer them hope. In this story, we see a peasant and his son driven by desperation and out of love for the grandmother to take out the gall bladder of his masters. He reasoned that the master is not bound to live because of the gunshots, but nevertheless he asks for forgiveness even before he takes out the gall bladder, sending his master to his already certain death. The feudal system of servants and masters, and of children and parents have trapped the peasant to do what is only available for him to perform his duties, if not as a servant then at least as a son, no matter how absurd these are, since no other alternative is possible. The fallacy of superstition then becomes the only way for the peasants, the only truth they can grasp. Lastly, in Li Rui’s â€Å"Electing a Thief†, we are faced with a dependent and passive image of the peasant. First, we saw the peasant as getting even with the team leader by electing him as the most possible thief, and it seemed like a victory for them to finally take over their lives and their production of grain. And yet, when the team leader resigns in disgust, the peasants find themselves lost and unable to lead themselves. The peasant have been used to being subservient that they cannot imagine being responsible for themselves; even if being a peasant meant hard work and measly pay, it is better than being burdened with responsibility such as securing grain. After all, they have grown accustomed and comfortable with that kind of feudal system, that they can no longer imagine how they could survive outside of it. We see here that even though the peasants were given the opportunity to be free, they would probably seek the old limitations that hindered their growth and industry because they have been trained to look down at themselves as incapable of handling such a huge task of leadership, and they see themselves as workers of the community not as producers or providers for themselves. From the selections, we have gleaned that although the recurring problem of the peasants stem from their lack of education and their subservient mentality, there are varying depictions of the peasant’s life. Also, we saw how the peasant tries to cope with the challenges of his time. The image of the peasant might be the poverty-stricken and desperate peasant, but let us remember that the peasant wears different faces, has different images. That for every lazy peasant who disliked work there is also the peasant who persevered and gained the respect of men despite his simple-mindedness, that the peasant was once a child and owned the world, and that there is always the peasant who was handed freedom and refused to drink from it.

Hobbes VS. Locke VS. Rousseau Essay Example for Free

Hobbes VS. Locke VS. Rousseau Essay â€Å"I am at the point of believing, that my labor will be as useless as the commonwealth of Plato. For Plato, also is of the opinion that it is impossible for the disorders of the state ever to be taken away until sovereigns be philosophers . . . I recover some hope that one time or other this writing of mine may fall into the hands of a sovereign who will consider it for himself, for it is short, and I think clear. † -The Monster of Malmesbury (Thomas Hobbes), Leviathan1 Thomas Hobbes was born at Westport near Malmesbury in Wiltshire, England. 2 A wealthy uncle paid for his education and sent him to Magdalen Hall, Oxford. 3 Hobbes lived at a time of immense intellectual excitement, and the universities of his day were far from being at the cutting-edge of intellectual advance. 4 The Oxford curriculum still consisted largely of scholastic logic and metaphysics, which he regarded as sterile pedantry and for which he had nothing good to say. 5 Leaving university with a degree in scholastic logic and, it has been said, several more degrees of contempt for Aristotle in particular, and universities in general, Hobbes obtained a post as tutor to the Earl of Devonshire. 6 He travelled widely with the Duke, moving in increasingly aristocratic circles and even meeting the celebrated Italian astronomer Galileo, in 1636. 7 Hobbes also met another important figure, Sir Francis Bacon. Francis Bacon was a philosopher who rejected the Aristotelian logic and system, which basically was a speculative system, started out from some major assumptions and through deductions developed his philosophical system. 8 Thomas Hobbes has a more cynical and realistic, view of human nature than the Greeks. 9 Whilst he agrees that people have regard for their self-interest, there is little else Hobbes will accept from the ancients. 10 Hobbes was considered by many of his contemporaries to be, if not actually an atheist, certainly a heretic. 11 Indeed, after the Great Plague of 1666, in which 60,000 Londoners died, and the Great Fire straight afterwards, a parliamentary committee was set up to investigate whether heresy might have contributed to the two disasters. 12 The list of possible causes includes Hobbes’ writings. 13 Hobbes’ books are a strange mixture of jurisprudence, religious enthusiasm, and political iconoclasm. 14 Hobbes’ political theory, then is that of someone who experienced both the English Civil War and the Scientific Revolution of the seventeenth century. 15 This fact is important to our understanding of it. 16 He formulated his political ideas several times, but it is in Leviathan that they find their most complete and influential statement. 17 His approach to politics is self-consciously scientific. 18 His technique of enquiry is delivered partly from the ‘resolutive-compositive’ method associated with Galileo and Bacon, and partly from the deductive reasoning that had so impressed him in Euclid. 19 If we are to arrive at a sound understanding of politics, we must first analyze or resolve social wholes into their smallest component parts: namely, individual human beings. 20 Then, having studied the properties and behavior of those parts in isolation, we can deduce from them, as it were from first principles, rational conclusions about social and political organization. 21 He breaks down (by analysis) social phenomena into their basic constituents, and only then synthesizes these to produce a new theory. 22 It is this technique, as much as his theory of power as the motivating spring of mankind, that makes Hobbes a distinctly modern thinker. 23 His materialism is central to his account of human behavior. 24 The body of each human being is, he thinks, only a complex mechanism, somewhat like a clock. 25 Hobbes has a mechanistic Weltanschauung. We are bodies in constant motion. 26 He seems in other words, to have a kind of materialistic psychology in which human behavior exhibits the same, as it were, mechanical tendencies as billiard balls that can be understood as obeying, again, geometric or causal processes of cause and effect. 27 Before we proceed to his account of the state of nature, we will explore first some of his important ideas. First, is his skeptical view of knowledge. Hobbes was obsessed with the question about what can I know or, maybe put a different way, what am I entitled to believe, and there are many passages in Leviathan that testify to Hobbes’ fundamentally skeptical view of knowledge. 28 He is a skeptic not because he believes that we can have no foundations for our beliefs, but he is skeptic in the sense that there can be no, on his view, transcendent of nonhuman foundations for our beliefs. 29 We cannot be certain, he thinks, of the ultimate foundations of our knowledge and this explains you may have wondered about this, this explains the importance he attributes to such things as naming and attaching correct definitions to things. 30 Knowledge, in other words, is for Hobbes a human construction and it is always subject to what human beings can be made to agree upon and that skeptical view of knowledge or at least skeptical view of the foundation of knowledge has far reaching consequences for him. 31 This argument of Hobbes resembles the thesis of Berger and Luckmann’s book. The ongoing process of objectivation-externalization-internalization to construct, reconstruct, and deconstruct the world. In other words, knowledge and human reality is ‘socially constructed’. 32 If all knowledge, according to Hobbes, ultimately rests on agreement about shared terms, he infers from that our reason, our rationality, has no share in what Plato or Aristotle would have called the divine Noos, the divine intelligence. 33 Our reason does not testify to some kind of inner voice of conscience or anything that would purport to give it some kind of indubitable foundation. 34 Such certainty as we have about anything is for Hobbes always provisional, discovered on the basis of experience and subject to continual revision in the light of further experience, and that again experiential conception of knowledge. 35 Next, is his idea of the laws of nature. Fear is the basis, even of what Hobbes called the various laws of nature. 36 The laws of nature for Hobbes are described as a precept or a general rule of reason that every man ought to endeavor peace and it is out of fear that we begin to reason and see the advantages of society; reason is dependent upon the passions, upon fear. 37 The natural laws for Hobbes are not divine commands or ordinances, he says, but they are rules of practical reason figured out by us as the optimal means of securing our well-being. 38 Ignorance of the law of nature is no excuse. 39 According to Prof. Bacale-Ocampo LlB, there are two doctrines of the natural law: everyone must seek peace and follow it, and man being able, if others were too. 40 Hobbes also said that there can be no unjust laws. There are two reasons for this proposition, according to Prof. Bacale-Ocampo LlB: law precedes justice, and the sovereign is the embodiment of all the people’s rights. 41 This argument justifies Hobbes’ defense of the absolute and authoritarian power of his sovereign. The power of the sovereign, Hobbes continually insists, must be unlimited. 42 This notion also resembles Art. XVI, Sec. III of the 1987 Philippine Constitution, that, â€Å"The State may not be sued without its consent. † In a very real sense, a suit against the State by its citizens is, in effect, a suit against the rest of the people represented by their common government – an anomalous and absurd situation indeed. 43 Now, let’s go to his notion of the state of nature. The state of nature, a shocking phrase calculated to arouse the wrath of the Church, directly conflicting with the rosy biblical image of Adam and Eve in the Garden of Eden before the Fall. 44 Hobbes thinks the ‘human machine’ is programmed to direct its energies selfishly. 45 He doubts if it is ever possible for human beings to act altruistically, and even apparently benevolent action is actually self-serving, perhaps an attempt to make them feel good about themselves. 46 Hobbes tells us, â€Å". . . in the first place, I put for a general inclination of all mankind, a perpetual and restless desire of Power after Power, that ceaseth only in Death. †47 The desire for power is the cause of human strife and conflict. 48 Finally, Hobbes most quoted statement, that in the state of nature, â€Å". . . there is no place for Industry; because the fruit thereof is uncertain: and consequently no Culture of the Earth; no Navigation, nor use of the Commodities that may be imported by Sea; no Commodious Building; no instruments of moving, and removing such things as require much force; no knowledge of the face of the Earth; no account of Time; no Arts; no Letters; no Society; and which is worst of all, continual fear, and danger of violent death; And the life of man, solitary, poor, nasty, brutish, and short. †49 The state of nature is simply a kind of condition of maximum insecurity. 50 Hobbes continues, â€Å"Hereby it is manifest, that during the time men live without a common power to keep them all in awe, they are in that condition which is called War; and such a War, as is of every man against every man . . . the nature of war, consisteth not in actual fighting; but in the known disposition thereto, during all the time there is no assurance to the contrary. †51 There are three principle causes of quarrel. The first is competition, for gain; the second is diffidence and a compulsion for safety; whilst the final one is the compulsion for glory, and for reputation. 52 Yet they all precipitate violence. 53 Hobbes tells us, â€Å"The first use violence, to make themselves Masters of other men’s persons, wives, children, and cattle; the second, to defend them; the third, for trifles, as a word, a smile, a different opinion, and any other sign of undervalue either direct in their Persons, or by reflection in their Kindred, their Friends, their Nation, their Profession, or their Name. †54 Hobbes also asks the readers, â€Å"Let him, the reader, therefore ask himself, when taking a journey he arms himself and seeks to go well accompanied. When going to sleep, he locks his doors even when in his house, and even when in his house he locks his chest and this, when he know, he says, there be laws and public officers armed to avenge all injuries shall be done to him . . . Does he not therefore as much accuse mankind by his action as I do by my words? †55 In short, the members of the Hobbesian state of nature employs the classic prisoner’s dilemma. The strategic interests of the two individuals are antithetical to each other, and that keeps them from forming a social solidarity that would be best for them altogether. 56 The prisoner’s dilemma is analogous to a social world in which public goods would be quite valuable to have, but in which individuals would lose something from contributing to the public good as long as other people do not. 57 There has to be an assurance that the other side will live up to the bargain; but there is no way of knowing that, and in fact one can figure out that other people will act just like oneself. 58 Whether one assumes that the other person is ultimately selfish, or merely distrusting, the outcome is the same. 59 Rational selfish individuals dealing with other rational selfish individuals will never sacrifice anything to the public good, since it would be a waste. 60 That is what makes the situation a dilemma. 61 Hobbes constructed his state of nature, using logic, not using historical data. The state of nature, for him, is rather a kind of thought experiment after the manner of experimental science. 62 Hobbes is the, again, the great founder of what we might call, among others, is the experimental method in social and political science. 63 How can we escape the horror of the Hobbesian state of nature? By establishing a sovereign by means of a social contract. He would understand (1) that it is rationally necessary to seek peace; (2) that the way to secure peace is to enter into an agreement with others not to harm one another; and (3) that having entered into such an agreement, it would be irrational, in the sense of self-defeating, to break it for as long as the others kept it. 64 By this chain of reasoning, society would be created. 65 It would be created by an agreement – a ‘compact’, as Hobbes calls it – made by individuals no one of whom has interest in anyone else’s good per se, but each of whom realizes that his own good can be secured only by agreeing not to harm others in return for their agreement not to harm him. 66 But, there must be an enforcer, because Hobbes argues that, â€Å"Covenants without the sword are but words, and of no strength to secure a man at all. †67 So the people will have to, â€Å"Confer all power and strength upon one Man, or upon one assembly of men, that may reduce all their wills, by plurality of voices, unto one Will . . . This is more than Consent, or Concord; it is a real Unity of them all, in one and the same Person, made by Covenant of every man with every man . . . that Great Leviathan, the Commonwealth, and it comes about when either one man by War subdueth his enemies to his will, or when men agree amongst themselves, to submit to some Man, or Assembly of men, voluntarily, on confidence to be protected by him against all others. †68 The sovereign is created by, but not a party to, the compact. 69 He therefore cannot be got rid of because he is in reach of the compact. 70 If he could be, his power would not, after all, be sovereign. 71 Hobbes remains one of the most impressive and influential of English political theorists. 72 He is also, though he several times twits himself on his own timidity, a writer of considerable intellectual courage, who expressed unpopular views at a time when it was dangerous – mortally dangerous, indeed to do so. 73 He also â€Å"provides an antidote to the high-minded reasoning of the schoolmen and indeed the Ancients. †74 Starting from a pragmatic assessment of human nature, he strengthens the case for a powerful political and social apparatus organizing our lives. 75 And with his interest in the methods of geometry and the natural sciences, he brings a new style of argument to political theorizing that is both more persuasive and more effective. 76 But from Hobbes we also obtain a reminder that social organization, however committed to fairness and equality it may be intended to be, being motivated by a struggle between its members, is also inevitably both authoritarian and inegalitarian. 77 Virtually all subsequent attempts to treat politics and political behavior philosophically have in some sense had to take Hobbes into account. 78 â€Å"Though the water running in the fountain be everyone’s, yet who can doubt but that in the pitcher is his only who drew it out? † -John Locke, Second Treatise79 John Locke was born into a Puritan family in Somerset, England. 80 His father was a country lawyer who raised a troop of horse and fought on the parliamentary side in the Civil War. 81 Locke went up to Christ Church, Oxford, in 1652. 82 Like Hobbes before him, Locke found the old fashioned Scholastic curriculum uncongenial, though his association with Christ Church was to last, with interruptions, for more than thirty years. 83 He became a senior student – that is, a Fellow – in 1659. 84 In 1667 he became medical adviser and general factotum of Anthony Ashley Cooper, created first Earl of Shaftesbury in 1672. 85 When Shaftesbury was appointed Lord Chancellor in 1672, Locke became his secretary. 86 Earl Shaftesbury went on to three notable political achievements: he led the opposition to Charles II, he founded the Whig Party, the forerunner of the Liberals, and he pushed Locke into politics. 87 John Locke is a kind of ‘lowest common denominator’ of political philosophy, the intellectual forebear of much of today’s political orthodoxy, a role that befits a thinker of a naturally orthodox turn of mind. 88 He also â€Å"fitted the times very well (Bertrand Russell even described him as the ‘apostle of the Revolution of 1688’). 89 His philosophy was actively adopted by contemporary politicians and thinkers; his influence was transmitted to eighteenth-century France through the medium of Voltaire’s writings, and inspired the principles of the French Revolution. 90 And his views would spread still more widely, through the writings of Thomas Paine, eventually shaping the American Revolution too. 91 Although Locke’s reputation as a philosopher rests almost entirely on the epistemological doctrines expressed in An Essay Concerning Human Understanding, he made a great and lasting contribution to political thought. 92 This contribution consists mainly in his Two Treatises of Government, especially in the Second Treatise. 93 It is usual to regard the First Treatise as being mainly of antiquarian interest. 94 It is in the Second Treatise that Locke presents his own ideas. 95 The proper title of the treatise is ‘An Essay Concerning the True, Original, Extent, and End of Civil Government. ’96 The master of Locke’s own residential college at Oxford, Balliol College, described Mr. Locke as the ‘master of taciturnity’, because he could not discover, through questioning and so on, Locke’s opinions on religious and political matters. 97 Before we proceed to his notion of the state of nature, we will first explore some of his major ideas. First is his account of the law of nature. There is no modern thinker that I’m aware of who makes natural law as important to his doctrine as does Locke. 98 The law of nature, Locke tells us, â€Å"willeth the peace and preservation of all mankind. †99 Locke adds, the â€Å"law of nature . . . obliges everyone; and reason which is that law, teaches all mankind who will but consult it, that being all equal and independent, no one ought to harm another in his life, health, liberty, or possessions. †100 Locke also offers the three fundamental rights: life, health, and property. These three rights can never be overruled even by the government. They are also our natural rights, they are pre-political, it means that they are already our rights even before the establishment of the government. The interesting thing about these fundamental rights is that it is paradoxical. There are two reasons for this paradox. The first is that, â€Å"our rights are less fully mine. †101 Our rights were given by God. Locke tells us, â€Å"For men, being all the workmanship of one Omnipotent and Infinitely Wise Maker, they are his property whose workmanship they are, made to last during his, not one another’s pleasure. †102 The second reason is that, â€Å"because our rights are unalienable, they are more deeply mine. †103 These three Lockean fundamental rights influenced the famous 1776 U. S. Declaration of Independence, â€Å"We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable rights, that among these are life, liberty, and the pursuit of happiness. †104 It’s like the ghost of John Locke who wrote this declaration, not Thomas Jefferson. Every sentence of this declaration has something like a Lockean spirit or fingerprint. This Lockean principle also influenced our present Constitution. Art. III, Sec. I of the 1987 Constitution states that, â€Å"No person shall be deprived of life, liberty, or property without due process of law, nor shall any person be denied the equal protection of the laws. †105 Next, his theory of private property. Locke’s â€Å"account of property; certainly, in many ways, one of the most characteristic doctrines of Lockean political thought. †106 In the beginning the whole world was America, explains Locke, meaning that the world was an unexploited wilderness, before, through the efforts of people, there came farms and manufactures and buildings and cities. 107 With these come trade, and money. 108 But although property is the foundation of political society, Locke traces its origin back not to commerce, but to ‘the conjugal union. ’109 The first society was between man and wife, and later their children. 110 Locke’s view of human nature is that we are very much the property-acquiring animal. 111 Locke tells us, â€Å"Every man has a property in his own person, this nobody has any right to but himself. The labor of his body and the work of his hands, we may say are properly his. †112 This is one of the major premises of Robert Nozick and other libertarian thinkers, that we own ourselves. Locke continues, â€Å"Whatsoever then he removes out of that state of nature has provided and left it in, he has mixed his labor with, and joined to it something that in his own and thereby makes it his property. †113 Locke anticipates Marx’s Labor Theory of Value. Locke continues, â€Å"For this labor being the unquestionable property of the laborer no man but he can hence a right, to what that is once joined to, at least where there is enough and as good left in common for others. †114 Locke adds, â€Å"As much land as a man tills, plants, improves, cultivates and can use the product of, so much is his property. He by his labor, does as it were, enclose it from the common. †115 One of the most famous passages in the Second Treatise is that, â€Å"God gave the world to men in common, but since He gave it to them for their benefit and the greatest conveniences of life that they were capable to draw from it . . . it cannot be supposed He meant it should always remain common and uncultivated. He gave it to the use of the industrious and the rational and not to the fancy or covetousness of the quarrelsome and contentious. †116 Locke seems to suggest, that the state will be a commercial state, that the Lockean republic, the Lockean state will be a commercial republic. 117 Labor becomes, for Locke, his source of all value and our title to common ownership and in a remarkable rhetorical series of shifts, he makes not nature, but rather human labor and acquisition the source of property and of unlimited material possessions. 118 The new politics of the Lockean state will no longer be concerned with glory, honor, thumos, virtue, but Lockean politics will be sober, will be pedestrian, it will be hedonistic, without sublimity or joy. 119 Locke is the author of the doctrine that commerce softens manners, that it makes us less warlike, that it makes us civilized. 120 On the ground of Locke’s claim of self-ownership as the foundation of rights and justice, I will offer one of the major criticisms to this view. This is the ‘difference principle’ of one of my favorite political philosophers, John Rawls. First, â€Å"Lockean theory of justice, broadly speaking, supports a meritocracy sometimes referred to as ‘equality of opportunity’, that is, what a person does with his or her natural assets belongs exclusively to him, the right to rise or fall belongs exclusively to him. †121 Rawls’ principle â€Å"maintains that our natural endowments, our talents, our abilities, our family backgrounds, our history, our unique histories, our place, so to speak, in the social hierarchy, all of these things are from a moral point of view something completely arbitrary. 122 None of these are ours in any strong sense of the term. 123 They do not belong to us but are the result of a more or less kind of random or arbitrary genetic lottery or social lottery of which I or you happen to be the unique beficiaries. 124 No longer can I be regarded as the sole proprietor of my assets or the unique recipient of the advantages or disadvantages I may accrue from them. 125 Rawls concludes, I should not be regarded as a possessor but merely the recipient of what talents, capacities, and abilities that I may, again, purely arbitrary happen to possess. 126 The difference principle is a principle for institutions, not for individuals. 127 This is not to say that the difference principle does not imply duties for individuals – it creates innumerable duties for them. 128 It means rather that the difference principle applies in the first instance to regulate economic conventions and legal institutions, such as the market mechanism, the system of property, contract, inheritance, securities, taxation, and so on. 129 The direct application of the difference principle to structure economic institutions and its indirect application to individual conduct, exhibit what Rawls means when he says that the ‘primary subject of justice is the basic structure of society. ’130 The basic structure of society consists of the arrangement of the political, social, and economic institutions that make social cooperation possible and productive. 131 These institutions have a profound influence on individuals’ everyday lives, their characters, desires, and ambitions, as well as their future prospects. 132 The difference principle also â€Å"requires that economic institutions be designed so that the least advantaged class enjoys a greater share of income, wealth, and economic powers more generally, than it would under any other economic arrangement (with the important qualification that the final distribution is compatible with equal basic liberties and fair equal opportunities). 133 We should follow the principle that would be chose under ideal conditions not because it is rational for us to use such a procedure (in the narrow sense of rationality), and not because doing so would maximize total overall utility, but because doing so embodies fundamental values to which Rawls thinks, we are already committed, the values of freedom and equality. 134 In structuring a just society, we must also employ what Rawls called ‘the veil of ignorance’. The situation where you don’t know who you will be. 135 Using the DP and the veil of ignorance, we can assure that the cake will be sliced equally. There are other important Lockean ideas, that I wish to address, but for the main reason of limiting my paper, I won’t discuss them anymore. These important ideas are the Lockean idea of a limited government (which resembles our present form of government), his ‘Appeal to Heaven’ doctrine or the right of the people to rebel against an unjust government (this doctrine is also embodied in the Art. II, Sec. I, of the 1987 Constitution), and his famous doctrine of consent. Now, let’s proceed to the Lockean version of the state of nature. Like Hobbes, Locke makes use of the idea of a state of nature as an explanatory conceit which to build his political theory. 136 As with Hobbes, and despite some ambiguity of language, the argument is not really a historical one. 137 Locke does not take Hobbes’ pessimistic view of how ungoverned human beings would behave in relation to each other. 138 Unlike Hobbes, he does not depict the state of nature as an intolerable condition in which the amenities of civilization are impossible. 139 The drawbacks of Locke’s state of nature would be no worse than ‘inconveniences’. 140 The ‘continous inconveniences’ is that men in the state of nature were both the judge and executor of the law of nature. Locke tells us, â€Å"The execution of the law of nature is, in that state, put into every man’s hands, whereby everyone has a right to punish the transgressor of that law to such a degree as may hinder its violation. †141 Everyone can enforce the law of nature. Locke adds, â€Å"One may destroy a man who makes war upon him . . . for the same reason that he may kill a wolf or a lion; because such man . . . have no other rule, but that of force and violence, and he may be treated as beasts of prey, those dangerous and noxious creatures, that will be sure to destroy the, whenever he feels into their power. †142 How can we escape the ‘inconveniences’ of Locke’s state of nature? Civil government is the proper remedy for the inconveniences of the state of nature. 143 Just like his great predecessor Hobbes, we must mutually agree to give up our enforcement power by means of a social contract. Locke tells us, â€Å"Men being, as has been said, by nature, all free and equal and independent, no one can be put out of this estate, and subjected to the political power of another, without his own consent . . . when any number of men have, by the consent of every individual, made a community, they have thereby made that community one body, with a power to act as one body, which is only by the will and determination of the majority . . . to move . . . whither the greater force carries it. †144 Locke has no particular view about the form of government should take, as long as it is based on popular consent. 145 It may be a republic, but it could be an oligarchy and there might still be a monarch. 146 But whatever form the government takes, Locke says, it does need to include some ‘separation of powers’, and sets out fairly precisely the distinction to be made between the law-making part of government – the legislature – and the action-taking part – the executive. 147 The executive must have the power to appoint and dismiss the legislature, but it does not make the one superior to the other, rather there exists a ‘fiduciary trust’. 148 According to Locke’s view of government, there are only two parties to the trust: the people, who is both trustor and beneficiary, and the legislature, who is trustee. 149 The principal characteristic of a trust is the fact that the trustee assumes primarily obligations rather than rights. 150 The purpose of the trust is determined by the interest of the beneficiary and not by the will of the trustee. 151 The trustee is little more than a servant of both trustor and beneficiary, and he may be recalled by the trustor in the event of neglect of duty. 152 Locke also tells us that, â€Å"The great and chief end, therefore, of men’s uniting into commonwealths and putting themselves under government is the preservation of their property. †153 Property here is the general term for life, liberty, and estates or possessions. This Lockean idea is also embodied in the famous The Federalist No. 10 of James Madison, â€Å"The diversity in the faculties of men from which the rights of property originate, is not less an insuperable obstacle to a uniformity of interests. The protection of these faculties is the first object of government. †154 Locke – jointly, perhaps, with Hobbes – is the most influential of all English political theorist. 155 His political writing, like all political writing, is a response to the issues and events of a specific time and place, and reflects a particular perception of those issues and events. 156 Locke creates a picture of the world in which ‘rationality’ is the ultimate authority, not God, and certainly not, as Hobbes had insisted brute force. 157 He insists that people have certain fundamental rights and also attempt to return the other half of the human race, the female part, to their proper, equal, place in history, the family and government. 158 Locke’s legacy is the first, essentially practical, even legalistic, framework and analysis of the workings of society. 159 That is his own particular contribution to its evolution. 160 â€Å"Man is born free; and everywhere he is in chains. † -the citizen of Geneva (Jean-Jacques Rousseau), The Social Contract161. Rousseau was born in Geneva in 1712, the son of a Calvinist watchmaker. 162 It was his father who brought him up, his mother having died in childbirth. 163 His father also gave Rousseau a great love of books, but otherwise he had little formal education. 164 At the age of fifteen he ran away from home and began a life of solitary wandering. 165 His was a difficult, hypersensitive personality, with a towering sense of his own genius. 166 Although capable of intense friendship, his relationships never lasted. 167 After leaving Switzerland, Rousseau lived in Savoy and worked in Italy, before gravitating to Paris, at the time the leading intellectual centre in Europe. 168 There he associated with the Enlightenment thinkers – the philosophes – and particularly Diderot. 169 Rousseau contributed articles (mainly on musicology) to their great project, the Encyclopedia, but although he subscribed to some of their beliefs he was never a committed member of the group. 170 He developed his own ideas that differed radically from their fashionable cult of reason and from establishment orthodoxy. 171 Indeed, Rousseau’s most striking characteristic is his originality. 172 He changed the thinking of Europe, having an impact on political theory, education, literature, ethics, ideas about the self and its relationship to nature, and much else. 173 These influences, together with his elevation of emotion and will above reason, make him the major precursor of the Romantic movement. 174 His early ‘Discourses’ offended the philosophes, while his two most famous works, Emile and The Social Contract (both 1762), outraged the authorities, particularly because of their.