Freedom writers movie essay
Paper 1 Ib Chemistry Hl Topic 1
Thursday, August 27, 2020
History Heart of Darkness by joseph conrad Essay
History Heart of Darkness by joseph conrad - Essay Example I don't feel that he loves or aversions Romans yet he doesn't seem to believe that their methodology of carrying light to the core of haziness was correct. This additionally presents Conradââ¬â¢s thoughts regarding New Imperialism which he doesn't concur with yet stays a piece of the procedure since his life and business is associated with that. Considering the way that Conrad found a bastion of dominion at the core of murkiness, it is anything but difficult to see that Conrad isn't happy with enslaving a country and misusing the regular assets of the land as a methods for getting rich. The excursion to the core of obscurity surely clears his vision and he comprehends that the standards of dominion may not really be right. Be that as it may, his way to deal with restricting dominion and towards shielding the locals appears to be somewhat tepid. For instance, his vision of the African woman Kurtz was living with stays obfuscated by what she was wearing and how wild her appearance was to him. He takes note of the quiet of the locals and gives the peruser the feeling that they were shortsighted individuals for sure with scarcely any qualities which could be considered as socially solid measures. I feel that the main African character in the book was Kurtz himself since he attempted to turn into a piece of his environmental factors. Nonetheless, even he was not really a local and their nonappearance stays a fairly pointed case of Marlowââ¬â¢s perspective. This perspective unquestionably doesn't originate from any compassion which Marlow may have felt for the locals or for different characters he met in the Congo since his goal of going on with his excursion was to see Kurtz. He realizes that Mr. Kurtz is ââ¬Å"a five star specialist (Conrad, 1902, Pg. 27)â⬠and that he is ââ¬Å"a truly surprising individual (Conrad, 1902, Pg. 27)â⬠who is known to beat all other ivory specialists. His interest in him is possibly expanded further when he is told obviously that Kurtz is, ââ¬Å"an extraordinary man, of the best significance to the Company
Saturday, August 22, 2020
A Change in the Curriculum for Children with Moderate Disabilities Essay
A Change in the Curriculum for Children with Moderate Disabilities - Essay Example Youngsters with moderate inabilities have certain aptitudes, which can be upgraded through an adjustment in the educational plan. Our current arrangement of instruction has likewise recognized a requirement for this upheaval in the curriculum.â Therefore every person who is straightforwardly or in a roundabout way associated with managing youngsters ought to contribute towards the advancement of the substance in a prospectus. I predict a massive measure of progress in my job as a unique instructor with the execution of the new educational plan. It will edify me about different inventive techniques of bestowing training and have its own ramifications on my vocation as an educationalist. Since a kid learns the essentials during the initial barely any long periods of instruction, our schedule ought to underscore a change directly from the primary school. The new educational plan will be intended to address the difficulties of future instruction of kids thinking about the escape clauses in the current example of the prospectus. The educational program ought to take into account the formative needs, for example, the passionate, social, physical and scholarly prerequisite of kids. Multiage gathering is one of the ideas that might be presented later on. It alludes to the mix of understudies from different foundations, capacities, interests, characters, and ages in a solitary homeroom. Subsequently, this set up offers more open doors for an alternate portion of kids to connect with one another. It likewise shows typical youngsters to build up a feeling of mindful, understanding and pleasing nature since they collaborate with kids having different inabilities. It likewise i lluminates them about the sort of worries that such kids face each day and the measures to manage it. It makes them progressively capable to manage such youngsters. The presentation of multiage gathering will wipe out the idea of a customary reviewed study hall. Because of the nonattendance of reviewed level training, the related names related with it won't be material. The understudies will advance from simpler to troublesome learning material dependent on their individual abilities. Thus, they will ceaselessly advance as opposed to being advanced yearly. There will likewise be adaptability in the desires for every youngster because of their shifted abilities. [Johnson, 1998]. Notwithstanding multiage gathering, there will be endeavors made to coordinate innovation into training. There is a great deal of contention about this idea of melding innovation into training anyway I think there will be the usage of new and valuable instruction advances. This will guarantee the learning of new ideas in a fascinating way. This will likewise help kids in effectively investigating, testing and learning through inventive procedures and techniques. The new educational program will pressure genuinely investigating different ideas. There are a few such exercises as of now set up for Kindergarten kids to make learning an intriguing assignment. For example, working with squares, diving in sandboxes, and drawing new ideas.â â
Friday, August 21, 2020
Sample Cause and Effect Essay Topics
Sample Cause and Effect Essay TopicsWhen writing a sample cause and effect essay, there are many things that you should know. This article will explain some of the more common topics that you should include in your example essay.One of the most common cause and effect topics is a medical example. A medical cause and effect essay involve how a medical procedure may create a negative mental reaction from the patient. This can make the doctors more careful and might cause the doctor to have a more lenient view on the operation.A second example subject that will make your essay more interesting is a criminal case. A legal cause and effect essay might involve a case involving a small amount of money that was stolen from a store. The thief takes the money to be returned, but instead of returning the money, he divides it among his friends. The author then draws a correlation between the theft and how the thief's friends react.A brief historical example can also work. The author will discuss how a certain event has changed the life of a general. He will show the general's family and how they react as a result of this general's actions.As an example of how you can write a cause and effect essay, consider a general. The author can mention that there was a general who had lived a long life, without causing too much trouble or conflict. However, one day this general decides to take an expeditionary force into a foreign country and causes a lot of trouble and controversy.The reader will see that the problem caused by the general is directly proportional to his actions. When the actions were not caused by him, the negative result is no longer there. So this is a good example of a cause and effect essay topic.Causes and effects can be harder to follow in some types of cases. This is especially true if you will be writing a medical cause and effect essay. This is because there are many different variables that can affect the cause of the condition. In a medical case, the topic may be difficult to follow.Another limitation of this type of essay is that the cause and effect relationship cannot be totally determined. It is impossible to say that one cause always brings about the other. In many cases, cause and effect are both the results of the same event. In this case, the two might not necessarily coincide and therefore, the essay will need to be rewritten.
Tuesday, May 26, 2020
The Great Tangshan Earthquake of 1976
The magnitude 7.8 earthquake that struck Tangshan, China on July 28, 1976, killed at least 242,000 people (the official death count). Some observers place the actual toll as high as 700,000. The Great Tangshan Earthquake also rocked the seat of Chinese Communist Party power in Beijing ââ¬â both literally and politically. Background to the Tragedy ââ¬â Politics and the Gang of Four in 1976 China was in a state of political ferment in 1976. The Party Chairman, Mao Zedong, was 82 years old. He spent much of that year in the hospital, suffering several heart attacks and other complications of old age and heavy smoking. Meanwhile, the Chinese public and the western-educated Premier, Zhou Enlai, had grown weary of the excesses of the Cultural Revolution. Zhou went so far as to publicly oppose some of the measures ordered by Chairman Mao and his coterie, pushing for The Four Modernizations in 1975. These reforms stood in marked contrast to the Cultural Revolutions emphasis on a return to the soil; Zhou wanted to modernize Chinas agriculture, industry, sciences, and national defense. His calls for modernization incurred the wrath of the powerful Gang of Four, a cabal of Maoist hardliners headed by Madam Mao (Jiang Qing). Zhou Enlai died on January 8, 1976, just six months before the Tangshan Earthquake. His death was mourned widely by the Chinese people, despite the fact that the Gang of Four had ordered that public grief for Zhou should be down-played. Nonetheless, hundreds of thousands of defiant mourners flooded into Tiananmen Square in Beijing to express their sorrow over Zhous death. This was the first mass demonstration in China since the founding of the Peoples Republic in 1949, and a sure sign of the peoples rising anger against the central government. Zhou was replaced as premier by the unknown Hua Guofeng. Zhous successor as the standard-bearer for modernization within the Chinese Communist Party, however, was Deng Xiaoping. The Gang of Four rushed to denounce Deng, who had called for reforms to raise the living standards of average Chinese, allow more freedoms of expression and movement, and end the rampant political persecution that was practiced at that time. Mao fired Deng in April of 1976; he was arrested and held incommunicado. Nevertheless, Jiang Qing and her cronies kept up a steady drumbeat of condemnation for Deng throughout the spring and early summer. The Ground Shifts Beneath Them At 3:42 am on July 28, 1976, a magnitude 7.8 earthquake struck Tangshan, an industrial city of 1 million people in northern China. The quake leveled about 85% of the buildings in Tangshan, which had been built on the unstable soil of the Luanhe Rivers flood plain. This alluvial soil liquefied during the quake, undermining entire neighborhoods. Structures in Beijing also sustained damage, some 87 miles (140 kilometers) distant. People as far away as Xian, 470 miles (756 kilometers) from Tangshan, felt the tremors. Hundreds of thousands of people lay dead after the quake, and much more were trapped in the rubble. Coal miners working deep underground in the region perished when the mines collapsed around them. A series of aftershocks, the most powerful registering 7.1 on the Richter Scale, added to the destruction. All of the roads and rail-lines leading into the city were destroyed by the quake. Beijings Internal Response At the time the earthquake struck, Mao Zedong lay dying in the hospital in Beijing. As tremors rippled through the capital, hospital officials rushed to push Maos bed to safety. The central government, headed by the new premiere, Hua Guofeng, initially knew little of the disaster. According to an article in the New York Times, coal miner Li Yulin was the first to bring word of the devastation to Beijing. Dirty and exhausted, Li drove an ambulance for six hours, going right up to the party leaders compound to report that Tangshan had been destroyed. However, it would be days before the government organized the first relief operations. In the meantime, the surviving people of Tangshan desperately dug through the rubble of their homes by hand, stacking the corpses of their loved ones in the streets. Government planes flew overhead, spraying disinfectant over the ruins in an effort to prevent an epidemic of disease. Several days after the earthquake, the first Peoples Liberation Army troops reached the devastated area to aid in rescue and recovery efforts. Even when they finally arrived at the scene, the PLA lacked trucks, cranes, medicines, and other necessary equipment. Many of the soldiers were forced to march or run for miles to the site due to the lack of passable roads and rail lines. Once there, they too were forced to dig through the rubble with their bare hands, lacking even the most basic tools. Premiere Hua made the career-saving decision to visit the affected area on August 4, where he expressed his sorrow and condolences to the survivors. According to London University professor Jung Changs autobiography, this behavior contrasted starkly with that of the Gang of Four. Jiang Qing and the other members of the Gang went on the air to remind the nation that they shouldnt allow the earthquake to distract them from their first priority: to denounce Deng. Jiang also publicly stated that There were merely several hundred thousand deaths. So what? Denouncing Deng Xiaoping concerns eight hundred million people. Beijings International Response Although the state-run media took the unusual step of announcing the catastrophe to Chinas citizens, the government remained mum about the earthquake internationally. Of course, other governments around the world were aware that a significant earthquake had taken place based on seismograph readings. However, the extent of the damage and number of casualties was not revealed until 1979, when state-run Xinhua media released the information to the world. At the time of the quake, the paranoid and insular leadership of the Peoples Republic refused all offers of international aid, even from such neutral bodies as the United Nations aid agencies and the International Committee of the Red Cross. Instead, the Chinese government urged its citizens to Resist the Earthquake and Rescue Ourselves. Physical Fallout of the Quake By the official count, 242,000 people lost their lives in the Great Tangshan Earthquake. Many experts have since speculated that the actual toll was as high as 700,000, but the true number will probably never be known. The city of Tangshan was rebuilt from the ground up, and now is home to more than 3 million people. It is known as the Brave City of China for its swift recovery from the catastrophic quake. Political Fallout of the Quake In many ways, the political repercussions of the Great Tangshan Earthquake were even more significant than the death toll and physical damage. Mao Zedong died on September 9, 1976. He was replaced as Chairman of the Chinese Communist Party, not by one of the radical Gang of Four, but by Premiere Hua Guofeng. Buoyed by public support after his show of concern at Tangshan, Hua boldly arrested the Gang of Four in October of 1976, ending the Cultural Revolution. Madam Mao and her cronies were put on trial in 1981 and sentenced to death for the horrors of the Cultural Revolution. Their sentences were later commuted to twenty years to life in prison, and all were eventually released. Jiang committed suicide in 1991, and the other three members of the clique have since died. Reformer Deng Xiaoping was released from prison and politically rehabilitated. He was elected Party Vice Chairman in August of 1977 and served as the de facto leader of China from 1978 through the early 1990s. Deng initiated the economic and social reforms that have allowed China to develop into a major economic power on the world stage. Conclusion The Great Tangshan Earthquake of 1976 was the worst natural disaster of the twentieth century, in terms of loss of life. However, the earthquake proved instrumental in ending the Cultural Revolution, which was one of the worst man-made disasters of all time. In the name of the Communist struggle, the Cultural Revolutionaries destroyed the traditional culture, arts, religion, and knowledge of one of the worlds most ancient civilizations. They persecuted intellectuals, prevented the education of an entire generation, and ruthlessly tortured and killed thousands of ethnic minority members. Han Chinese, too, were subject to hideous mistreatment at the hands of theà Red Guards; an estimated 750,000 to 1.5 million people were murdered between 1966 and 1976. Although the Tangshan Earthquake caused tragic loss of life, it was key in bringing an end to one of the most horrific and abusive systems of governance that the world has ever seen. The quake shook loose the Gang of Fours hold on power and ushered in a new era of relatively increased openness and economic growth in the Peoples Republic of China. Sources Chang, Jung.à Wild Swans: Three Daughters of China, (1991). Tangshan Journal; After Eating Bitterness, 100 Flowers Blossom, Patrick E. Tyler, New York Times (January 28, 1995). Chinas Killer Quake, Time Magazine, (June 25, 1979). On This Day: July 28, BBC News Online. China marks 30th anniversary of Tangshan quake, China Daily Newspaper, (July 28, 2006). Historic Earthquakes: Tangshan, China U.S. Geological Survey, (last modified January 25, 2008).
Friday, May 15, 2020
Toy Story 3 Review - 1135 Words
Itââ¬â¢s been eleven years since we last saw the gang in Toy Story 2 and things are a bit different now. Weezy and Bo Peep, as well as others, are gone. They have fallen victim to damage, yard sales, garbage bags, donations, and simply being misplaced. There is a melancholy feeling in the air between Woody and the rest of the gang as the film opens. Andy is now 17 years old and is preparing to depart to college. Each toy is well aware as they watch him pack, that their futures will come down to either living in the attic, become donated, or thrown away. As Andy looks over all of his old toys, he decides to put them in a garbage bag and keep them in the attic. He however, decides to take Woody, his oldest friend, to school with him. However,â⬠¦show more contentâ⬠¦This, along with some of the characters, i.e. the scary looking baby doll, causes a somewhat dark and melancholy mood that lingers throughout the film, giving it a kind of film noir feeling. Like in the last two mo vies, a major story line of Toy Story 3 is the toys getting lost. But instead of trying to do all that they can in order to make it home as they did in 1 and 2, Toy Story 3 focuses on whether or not they should try and go home, being that there will be no one to go back to. Throughout the film, Woody is the only one who insist that going home is the only option they have because they are Andyââ¬â¢s toys. The film is about the consequences of disloyalty, and giving up on an imperfect relationship in order to go off and find something that is better. It is the story of a group of toys trying to live up to their responsibilities and deal with change. The toys have to deal with the fact that Andy is going to college without them, leaving them without an owner, and to a toy, not having an owner is the worst thing that can happen to you. Toy Story 3 uses all of the same ingredients that were used on the previous two films, insuring its success. It has action, comedy, and drama. And the last fifteen minutes of the film add a little throat-tightening pathos, a pinch of eye-misting nostalgia. It is the perfect ending to an amazing trilogy. It is filled with heart-warming messagesShow MoreRelated Product Pricing Essay1501 Words à |à 7 PagesProduct Pricing The cost of an ââ¬Å"everyday low priceâ⬠toy: $19.95. The cost of a Rolex watch: $2,465. A great paper explaining why corporations put these prices on products: priceless. Wal-Mart has become the leader in ââ¬Å"everyday low priceâ⬠pricing, and the number one retailer has brought many businesses to their demise because of their pricing strategy. Recently, Wal-Mart has expanded their sales niche to the toy department putting many specialty toy stores near or completely out of business. This paperRead MorePiaget Toy Project1500 Words à |à 6 PagesPiagetââ¬â¢s Toy Experiment: What is safe for our children? 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Since its 1942 incorporation date, Paradigm Toys has been employee owned and operated in the United States. All team members shareRead MoreCgi (Computer Generated Imagery)1435 Words à |à 6 PagesSandra Lewis English 102.033 Mr. Larsen April 3, 2011 Computer-Generated Imagery Forever Changes The Face Of Film And Television Movies were entirely revolutionized in the 1990s after the release of Toy Story (1995), the first feature length animation made entirely from CGI (computer-generated imagery) to be released. When it came to the drawing boards, productions companies changed the ways they had traditionally made animated movies. Movies made with CGI became easier to produce, more eye appealingRead MoreToys R Us Inc. : Research Proposal1107 Words à |à 5 PagesCorporate name, founding date, founding leaders. Toys R Us Inc., founding date was 1948 and the founding leader was Charles P Lazarus. The company, which was originated in Washington D.C. was named Childrenââ¬â¢s Bargain Town. Initial Products Toys ââ¬Å"Râ⬠Us origins go back to the first store named Childrenââ¬â¢s Bargain Town. The first products which were sold were baby furniture and cribs. To keep its customers satisfied it introduced infant products and toys for children of an older age, they then added cradleRead MoreToys R Us Research Proposal And Introduction1146 Words à |à 5 PagesCorporate name, founding date, founding leaders. Toys R Us Inc., founding date was 1948 and the founding leader was Charles P Lazarus. The company, which was originated in Washington D.C. was named Childrenââ¬â¢s Bargain Town. Initial Products Toys ââ¬Å"Râ⬠Us origins goes back to the first store named Childrenââ¬â¢s Bargain Town. The first products which were sold were baby furniture and cribs. To keep their customers satisfied they introduced infant products and toys for children of an older age. They then addedRead MoreSame Sex Marriages Have Different Laws1523 Words à |à 7 Pageschildren were not told which sex to choose for the doll that represented the second parent, so that they could depict their own family structure (Perry et al., 2004, pg. 471). Once this process was complete, the experimenter would tell the children a story and then ask them to tell them what happens next (Perry et al., 2004, pg. 471). Based on the findings, narrative play techniques tell us that children from lesbian-mother families represented their mothers as equally positive parents to heterosexualRead MoreA Dynamic Learning And Fun Environment For Your Child742 Words à |à 3 Pagesand fun environment for your child? Look no further because you have come to the right place at Hoganââ¬â¢s early childhood center, (privately owned building). We offer a creative curriculum rich in art, science, math, language and geography for ages 3 thru 5. We are dedicated to the ââ¬Ëwhole childââ¬â¢ and our program type is parent cooperative, sponsored by the school district and private owners. Our school offers full-day and/or half days with the key characteristics of being lower costs, parent educationRead MoreThe Rocking Horse Winner by D.H. Lawrence Essay1000 Words à |à 4 Pagesneglect the emotional aspects. The overpowering need for money takes a toll on families. D.H Lawrenceââ¬â¢s short story explores the dynamics of money and its psychological toll. The storyââ¬â¢s unhappy family in D.H Lawrenceââ¬â¢s short story, ââ¬Å"The Rocking-Horse Winnerâ⬠, demonstrates the adverse psychological effects that derive from the insatiable desire of money and mindless consumerism. The stories dissatisfied family demonstrates the adverse psychological effects that arise from the insatiable desire forRead MoreExcessive Rate Of Childhood Obesity1836 Words à |à 8 Pagessomething as severe as the banishment of food marketing towards children altogether or as little as a ban on toys given in Happy Meals in a local county. Keywords: food marketing, children, childhood obesity, government, America ââ¬Æ' The Battle on Food Marketing It is not uncommon to be watching television and see a short 30 second commercial for a McDonaldââ¬â¢s Happy Meal with a special toy, however not many people realize the effect that this simple 30 second commercial can have on a child. In recent
Wednesday, May 6, 2020
Christianity And The Patristic Period - 867 Words
Christianity, a religion that has been derived off of Judaism, has transitioned into a normative religion due to the influence of the Patristic period. The name Patristic originates from the word Pater, which is defined as father in Latin. Its title is suitable by its very nature since one could regard the patristic age as the authoritative or fatherly age towards Christianity. (McGrath 7) On another note, many scholars and writers had made beneficial contributions to Christianity during the patristic period, but only a few timelessly stick out for making differences that were able to change Christianity to how we perceive it in the modern world. Among the many changes that came during the patristic age, the most important were definitely the agreements on sacred documents, which had change the perception as well as the belief of the Christian religion. The distinct progress that was made in patristic age has shaped the Christian religion into a mainstream religion that many have fai th in present day. Many of the vital figures to Christianity can be traced back to the patristic period, however this is no mere coincidence. The patristic age takes place shortly after the New Testament was written which would obviously be a very controversial time, since many would question whether or not it should be accepted. To emphasize, a man named Tertullian, was absolutely a monumental figure during this period because he questioned the key principles in Christianity. Tertullian isShow MoreRelatedLiberty University Sample Book Review Chhi 520 Essay1249 Words à |à 5 PagesHow Africa Shaped the Christian Mind: Rediscovering the African Seedbed of Western Christianity By Thomas C. Oden Downers Grove, Ill: Intervarsity Press, 2008, 204 pp, $ 19.00 hardcover. Thomas Oden, an accomplished scholar in systematic and historical theology, and retired professor at Drew University, has offered a compelling and positively provocative work in How Africa Shaped the Christian Mind. A work of scholarly repe ntance, he ably repudiates the posture of western theologians and historiansRead MoreThe Structure Of Medieval Society Essay1238 Words à |à 5 PagesTP107 ââ¬â History of Christianity Assignment A review by Dervla Mc Ginn 1. Based on your study of The Flowering of the Middle Ages (J Evans, 1996) comment on the structure of medieval society . The Structure of Medieval Society This essay is a revision of the first chapter in ââ¬ËThe flowering of the Middle Agesââ¬â¢ edited by Joan Evans, published in 1966. This chapter ââ¬ËThe Structure of the Medieval Societyââ¬â¢ was written by Cristopher Brookeââ¬â¢. 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As described by Bosch in his foreword he talks about the title as ambiguous. ââ¬Å"Transformingâ⬠can be an adjective used to describe ââ¬Å"missionâ⬠. Mission can be understood as not the enterprise that transforms reality, but somethingRead More The Rise Of Christianity Essay1320 Words à |à 6 PagesThe rise of Christianity in philosophy One influential cult was based upon a mystical interpretation of Plato. Neo-Platonism was like a rational science that attempted to break down and describe every aspect of the divine essence and its relationship with the human soul. An Alexandrian Jew named Philo tried using Greek philosophy to interpret the Jewish scriptures. He wanted to unite the two traditions by suggesting that the Greek philosophers had been inspired by the same God who had revealedRead MoreThe Christian Church At Its Foundation913 Words à |à 4 Pagesmajor changes in the viewpoint of healing in the church. 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It dominated in the cathedral schools and general studies leading to medievalRead MoreHow Music Informs The Development Of Christian Worship Throughout History Essay1023 Words à |à 5 Pages4), isolating himself to pray (Mat. 6), sharing a meal with others (Lk. 24; Jn. 21; cf. Acts 2:42), and celebrate the Passover (Lordââ¬â¢s Supper, Lk 22). Thus, Jesus laid down the foundation for Christian worship and practice from its beginnings. Patristic Era Worship in the early church showed a twist to the monotheistic inheritance of Jewish practice because they included Jesus as Lord, and the Holy Spirit in their prayers and songs. The Oxyrhyncus Hymn is an example of the Trinitarian languageRead MoreHow Context Affects Art1074 Words à |à 4 Pageshistorical circumstances, and contemporary art developments and trends. Most artists and their art pieces were very much influenced by the contexts they were surrounded by. The influence of the Catholic Reformation had taken place in different time periods and throughout European countries. Among many artists influenced by the Catholic Reformation, Mathias Grà ¼newald and Francisco de Zurbarà ¡nââ¬â¢s works prominently show its influence. They both painted the same subject matter. However, it is traceable thatRead MoreMatthew 7 : 7-11.the Book Of Matthew1805 Words à |à 8 Pageschildren, than surely God will give good gifts to his children if they ask. For the Jewish people at this time the role of prayer in the life of faith was understood as God will give them good gifts if they asked for them. During the patristic period Christianity was not forbidden, but it was not legally recognized either. So they did not receive any rights and persecution was allowed. In 249CE the emperor Decius required everyone to offer sacrifices to Roman Gods and to the emperor. It seems that
Tuesday, May 5, 2020
Locker Room Talk free essay sample
Page 1 Locker Room Talk Ethical Case April 18, 2010 Page 2 The Locker Room Talk Ethical Case outlines a situation that is an ethical dilemma for CPA Albert Gable who has performed personal financial planning for Larry and Susan Wilson. The Wilsonââ¬â¢s, in their discussions with Mr. Gable regarding their personal finances, mentioned that in the past they have had marriage problems but have worked through the problems and are not seeking a divorce. Gable and the Wilsonââ¬â¢s became personal friends due to the relationship built during their personal financial planning. Mr. Gable also performs the annual audit for one of the largest banks in the town where they all live. The sample pulled for the audit at the bank included the Wilsonââ¬â¢s loan information. While performing the audit, Mr. Gable discovers information on the Wilsonââ¬â¢s loan that does not coincide with the information given to him during the personal financial planning. Mr. Gable is concerned and addresses the discrepancy with a loan officer but did not confide to the loan officer that he was also their personal financial planner. The loan officer confided in Mr. Gable that Mr. Wilson was setting up his business to divorce his wife without any compensation. This situation puts Albert Gable in a situation with a conflict of interests. His personal financial client is also a client of the bank where he performs the annual audit. The information the Wilsonââ¬â¢s provided to him during their personal financial planning conflicts with the information provided on loan documentation at the bank. Albert Gable needs to determine the best course of action to take in this situation. The Stakeholders The stakeholders involved are: Page 3 1. Albert Gable As the CPA, his professional business ethics are at risk and his personal reputation is on the line. He also has a large bonus weighing on his decision. 2. Mrs. Wilson ââ¬â She has the understanding that her marriage is not at risk and the financial planning is for the benefit of her and her husband for their future. 3. Mr. Wilson ââ¬â If he is not being honest with his wife and is planning on divorcing her, the information that Albert has uncovered during the audit could create problems for him. . The loan officer ââ¬â the loan officer that shared Mr. Wilsonââ¬â¢s personal information with Mr. Gable. 5. The bank ââ¬â the relationship Mr. Gable had with the Wilsonââ¬â¢s as personal financial planner was not disclosed to the bank and is a conflict of interest. Course of Action The best course of action that Mr. Gable should take is to meet with the Wilsonââ¬â¢s and explain that he cannot continue with thei r personal financial planning. He should have them seek out another financial planning firm to complete their personal financial plans. He should explain to them that he completes the annual audit for the bank and during the audit he discovered discrepancies with the loan information and the bank statements provided to him to prepare their personal finances and due to the discrepancies he feels it is necessary to remove himself as their personal planner. By removing himself as the Wilsonââ¬â¢s personal financial planner, this eliminates the conflict of interest with the bank audit. By informing the Wilsonââ¬â¢s they need to locate another Page 4 irm and cannot use the CPA firm he is partner with for financial planning removes all conflict business and personal and maintains business and personal ethics. Furthermore, he needs to notify the bank of the conflict with the Wilson account and that he will not be able to conduct an audit of their accounts due the relationship that was initially formed with the personal finance planning. By following the above steps he protects the clients, the bank and upholds his pro fessionalism and his business ethics. Impact to Stakeholder The deontology approach was used to determine the course of action. This approach to ethics emphasizes doing what one should do in accordance with rules, obligations and/or ethical principles of the profession. The impact of the decision could cost Mr. Gable the banks account but if he would have acknowledge upfront his knowledge of the Wilsons prior to beginning the audit on their loan documents the situation could have been diverted. He is also losing a client, the Wilsonââ¬â¢s due to the bank audit and the review he completed of their loan documents. If he would have acknowledged to the bank and had the file removed from the audit all of this could have been avoided. Mr. Gable will need to take the time and explain to his client the Wilsonââ¬â¢s but he needs to keep it at a professional level and not discuss what was discovered only that it is conflict of interest. Conclusion Mr. Gable used poor judgment in his decision making process and has violated the ethic rules of the accounting profession. During the audit of the bank documentation he should have immediately notified the bank of the conflict with the Wilson file. He needed to be upfront with the bank and explain the Wilsonââ¬â¢s were also a client of his for personal financial planning Page 5 nd have the file removed from the sample audit or bring in a third party to complete the audit on the Wilson documents. The loan officer should not have shared the personal information with Mr. Gable and Mr. Gable should have ended the conversation before it began. Sharing with the Wilsonââ¬â¢s that discrepancies were noted between bank statements and loan documentation will allow the Wilsonà ¢â¬â¢s to clear up the discrepancies at the bank in regards to their accounts. Page 6 References Brooks, L. J. , 2007. Business professional ethics for directors, executives accountants (4th ed). Mason, OH: Thomas South-Western.
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