Essay about New York State Accounting Code of Ethics

New York State Accounting Code of Ethics The accounting system is constantly changing. During these changes, it is important for accountants to adhere to the high ethical standards that they have always lived by. Adhering to the high ethical standards is an accountants obligation to the public, the profession, and themselves. An accountants ethical conduct usually lies within four different areas. This includes competence, confidentiality, integrity, and objectivity. NYSSCPA.ORG states, Members also have a continuing responsibility to cooperate with each other to improve the art of accounting, maintain the publics confidence, and carry out the professions special responsibilities for self-governance, (Article 1). New†¦show more content†¦Accountants should refuse gifts and favors that would appear to influence their actions and should refrain from any activities that would prejudice their ability to perform their duties ethically. NYSSCPA.ORG states, Integrity requires a member to be, among other things, hones t and candid within the constraints of client confidentiality, (Article 3). Accountants must be willing to recognize and communicate professional limitations that would preclude successful performance of their activities. They are expected to communicate unfavorable as well as favorable information. Client Confidentiality Client confidentiality is very important in the accounting profession. New York State requires that accountants do not share any client information without the specific consent of the client. However, under certain circumstances, the State finds it necessary that an accountant might have to share client information. Examples of these circumstances include an accountant?s receipt of a subpoena or summons or an accountants participation in actual or threatened legal proceedings or alternative dispute resolution proceedings (NYSSCPA.ORG, ET section 301). Accounting Work Product New York State requires its accountants to adequately maintain its work papers in accordance with specific requirements. Work papers include the accountant?s records of the procedures applied, tests performed, supporting information, and the materialShow MoreRelated Code Of Professional Ethics By American Institute Of Certified Public1259 Words   |  6 Pages Code of Professional Ethics by American Institute of Certified Public Accountants Introduction quot;A code of professional ethics is a voluntary assumption of self discipline above and beyond the requirements of the law. The Code of Ethical Conduct serves the highly practical purpose to notify the public that the profession will protect the public interestquot; (Carey, Doherty: p 3). 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Research Aim And Objectives Of Risk Management Essay

Table of Contents Abstract: 2 Research aim and objectives: 3 Introduction: 4 Definition of risk management: 6 The target of risk management: 6 Types of risks: 7 Related to project team : 7 Related to the owner of the project : 8 Ways and Strategies of risk management: 9 9 Risk identification: 10 Qualitative risk analysis: 11 Risk ranking: 11 Risk mitigation: 12 Risk monitoring and follow up: 12 Abstract: No construction project is free from risk; the purpose of project risk management is to obtain better project outcomes, in terms of schedule, cost and operations performance by reducing risks and capturing opportunities. Risk management is the process of analysis, identification and responding to the project risk. All this process is interacting with each other to create a good strategy of managing and controlling risk in the construction projects. This paper aims to identifying the types of risk that may happen in the construction site in Egypt, managing them and finding a solution for them. Research aim and objectives: This aim of this research is to identify the main risk factors associated with construction industry in Egypt in the last six years analysing and mitigating them, the study defining risk, defining the main risk management targets, defining the types and categories of risk management investigate the risk management processes and methodologies applied to the research and the survey questionnaire survey to identifyShow MoreRelatedRisk Management For Construction Projects1095 Words   |  5 PagesThe overall aim of this study report is to let everyone know what risk management is, realize the procedure of risk management in construction project and have a deeper study on the application of risk management during construction period, therefore, a better project output and better value for both clients and constructors. 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Nationally Identity Cards Free Essays

Real ID will not make people any safer no matter how people strive and spin it. In reality people will be less safe from tyranny and despotism than ever before for the reason that it doesn’t come from outside forces but right here in the homeland; our own backyard (AJY, 2005). The terrorist attacks of September 11  have revived proposals for a national identity card system as a way to confirm the identity of airline passengers and keep away from terrorists from entering the country (Kristof and Stanley, 2004). We will write a custom essay sample on Nationally Identity Cards or any similar topic only for you Order Now For instance, the Chairman and CEO of Oracle Corp., Larry Ellison, lately called for the creation of a national ID system and offered to make available the software for it without charge. The newest calls for a national ID are only the latest in a long series of proposals that have cropped up repeatedly over the past decade, typically in the framework of immigration policy, but also in connection with gun control or health care reform. But the creation of a national I.D. card remains a misplaced, superficial â€Å"quick fix.† It offers only a false sense of security and will not enhance our security but will pose serious threats to the civil liberties and civil rights. A National ID will not keep people safe or free. The problem is the card itself. No matter how unforgeable we make it, it will be forged. And even worse, people will get legitimate cards in fraudulent names (Schneier, 2004). A national ID card system will not avoid terrorism. It would not have thwarted the September 11 hijackers, for instance, lot of whom reportedly had identification documents on them, and were in the country legally.  Terrorists and criminals will continue to be able to get by legal and illegal means the documents needed to get a government ID, such as birth certificates. Yes, these new documents will have data like digital fingerprints on them, but that won’t show real identity just that the carrier has obtained what could without difficulty be a fraudulent document. And their creation would not justify the cost to American taxpayers, which according to the Social Security Administration would be at least $4 billion. It is an impractical and ineffective proposal a simplistic and naà ¯ve try to use gee-whiz technology to solve difficult social and economic problems. A national ID card system would not protect us from terrorism, but it would construct a system of internal passports that would extensively diminish the freedom and privacy of law-abiding citizens. Once put in place, it is extremely unlikely that such a system would be restricted to its original purpose. Social Security numbers, for instance, were initially intended to be used only to administer the retirement program.   But that limit has been routinely ignored and steadily abandoned over the past 50 years. A national ID system would threaten the privacy that Americans have always enjoyed and gradually amplify the control that government and business wields over everyday citizens (Miller, 1995). What happens when an ID card is stolen? What proof is used to make a decision that gets a card? A national ID would require a governmental database of every person in the U.S. containing continually updated identifying information. It would likely contain numerous errors, any one of which could render someone unemployable and probably much worse until they get their â€Å"file† straightened out. And once that database was created, its use would almost certainly expand. Law enforcement and other government agencies would soon ask to link into it, while employers, direct mailers, landlords, private investigators, landlords, credit agencies, mortgage brokers, civil litigants, and a long list of other parties would begin seeking access, further eroding the privacy that Americans have always expected in their personal lives. Americans have long had a visceral aversion to building a society in which the authorities could act like totalitarian sentries and demand â€Å"your papers please!† And that everyday intrusiveness would be conjoined with the full power of modern computer and database technology. When a police officer or security guard scans your ID card with his pocket bar-code reader, for instance, will a permanent record be created of that check, including the time and your location? How long before office buildings, doctors’ offices, gas stations, highway tolls, subways and buses incorporate the ID card into their security or payment systems for greater efficiency? The end result could be a nation where citizens’ movements inside their own country are monitored and recorded through these â€Å"internal passports.† Rather than eliminating discrimination, as some have claimed, a national identity card would foster new forms of discrimination and harassment of anyone perceived as looking or sounding â€Å"foreign.† That is what happened after Congress passed the Employer Sanctions provision of the Immigration Reform and Control Act of 1985: widespread discrimination against foreign-looking American workers, particularly Asians and Hispanics. A 1990 General Accounting Office study found almost 20 percent of employers engaged in such practices. A national ID card would have the same effect on a massive scale, as Latinos, Asians, Caribbean’s and other minorities became subject to ceaseless status and identity checks from police, banks, merchants and others. Failure to carry a national I.D. card would likely come to be viewed as a reason for search, detention or arrest of minorities. The stigma and humiliation of constantly having to prove that they are Americans or legal immigrants would weigh heavily on such groups. National ID is an extremely terrible idea it really isn’t clear to me that a national ID card does not make identification more reliable as well as realizing important economic savings by standardization. In particular while I agree that using one ID system introduces an ordinary point of high value failure it also economically feasible to invest a great deal more in the ID system. If one ID replaces n IDs you can make the ID cost roughly about the sum of the costs of all those other IDs. If one national ID replaced our entire driver’s licenses, passports, credit cards and so forth it could afford more sophisticated safeguards than any of the former IDs individually. National ID system is a bad idea. Unfortunately, insecure and badly abused national ID system already exist the Social Security Number. Using SSN and Driver’s Licenses as ID systems is bad, bad, bad. There are little or no regulations governing how these data can be used and this result in the current state of things: with your name and SSN, an identity thief can wreak havoc on your life. With a plain, secure, and open architecture for individual ID’s, then we, as citizens, could take power over how our identities are used and disseminated for things like insurance forms, employment applications, credit applications, etc. Unfortunately, the need to positively identify and track an individual for these purposes is a stone cold part of daily life. Rather than reject outright the notion of any form of national ID we should be actively working towards an architecture that actually works and provides safeguards for our personal information, while at the same time making application processes easier and more streamlined. Honestly, it makes me fume that I have to fill out my personal and insurance information every time I go to any medical professional. Why can’t I enter a PIN number or password into a secured touch pad and automatically authorize the download of my information automatically? Enabling this sort of ability would be moving forward, not backward. REFERENCE AJY, Real ID Act Is Our National ID Card; Real Bad, Real Stupid, 2005 http://www.azoidx.com/archives/2005/05/11/14.41.08/index.asp Bruce Schneier. A National ID Card Wouldn’t Make Us Safer. Minneapolis Star Tribune, 2004 ;http://www.schneier.com/blog/archives/2005/05/real_id.html; Kristof and Jay Stanley. Should the U.S. adopt a national ID card system? Many countries issue national ID cards. Post-9/11 security concerns have prompted a debate about whether †¦ ): An article from: New York Times Upfront, Scholastic, Inc., 2004. Miller, John J.   A national ID system: Big brother’s solution to illegal immigration, Cato Institute (1995). How to cite Nationally Identity Cards, Essay examples