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Merced Home Products-Accounting Ethics Case Wayne A Shaker OMGT 308-001.2014,SP, Financial and Managerial Accounting Instructor: Paul H. Robinson, JD, CPA â€Æ' Most profit making companies understand conducting business within an ethical reporting framework is the proper way to report quarterly results. Often accounting managers are given opportunities to exercise judgment in financial reporting, using their knowledge about the business to improve the effectiveness of financial statements. However, accounting professionals need to perform their job tasks in accordance with laws, regulations, and technical standards while supplying information that is accurate, clear, concise, and timely. At the same time, managers need to be free from pecuniary anxieties, and disclose all relevant information that could influence an intended recipients understanding of the analyses or reports. However, when managers have incentives to produce positive results, profit management can occur while misleading those who review the company’s financial statements. In the case of Merced Home Products Inc., recently hired controller Stacy Cummins has stumbled upon an accounting procedure causing her great concern. Being a new controller, Stacy reviewed the financial statements of the Home Security division discovering profits improved each quarter until a year end climax with outstanding performance. According to the assistant controller, the standard costs had been modified by Vice President, Preston Lansing to reflect positive earnings as the fiscal year progressed. Upon further investigation, Ms. Cummins discovered the president of the Merced Home Products was aware of the reporting using questionable standards and had chosen not to bother Pres... ...ose developed by the Institute of Management Accountants ("Ima," n.d.). The guidelines for ethical behavior cover professional competence, confidentiality, personal integrity, for individuals disclosing financial information. Of course, ethical behavior in reporting is critical to establish creditability to any company to infuluence growth and outside investment. In the end, ethical conduct of the individuals reporting results is essential for maintaining a solid reputation and support continued success. References Brewer, P. C., & Garrison, R. H. (2013). Introduction to managerial accounting (6th ed.). New York: McGraw-Hill/Irwin. Federal Securities Laws. (2002). Retrieved April 29, 2014, from https://www.sec.gov/about/laws.shtml#sox2002 Ima. (n.d.). Retrieved April 29, 2014, from http://www.imanet.org/resources_and_publications/EthicsCenter.aspx

Doctrine of sin

Possibly, Adam and Eve could ommunicate with animals, but again that is pure speculation. Satan begins the temptation with a question, â€Å"Hath God not said Ye shall no eat of every tree of the garden? â€Å"(Gen. 3: 1) This is the way of Satan to bring into question what God has plainly stated. It is actually bringing God Himself into question. To question God is suggest that God could be wrong, or have some evil reason for what He says. Eve's response was to correct Satan's question, by stating that she and Adam could eat of all the trees of the garden except the one tree called the tree of the knowledge of good and evil.Eve goes on further to say they could not eat or â€Å"touch† it lest they die. God had said in Genesis 2:17, that they should not eat it. God did not say anything about touching it. This addition to what God had said seems to indicate that Eve resented the fact of God prohibition not to eat of that particular tree. On the other hand, it could mean that she was indicating her understanding that God did not want them to have anything to do with this tree. God said not to eat the fruit; she concluded she shouldn't even touch it. Eve then allowed herself to be deceived in three areas.First, Eve saw the fruit was good for food, appealing to the flesh and bodily senses. Second, She saw it was pretty, appealing to the emotions, and third, it appealed to her mind and intellect, in that she wanted to be wise. Eve then proceeded to give the fruit to Adam, and he ate the fruit. Genesis 3:7 states that after Adam sinned, both their eyes were opened and they saw themselves as naked and they became ashamed. They had submitted to temptation, they had been plunged down into the depths of destruction. What an awful realization it must have been. What emptiness and depths of shame they must have felt.Basic Words of Sin Ryrie stated in his book † Basic Theology' that there are eight basic words for sin in the Old Testament; I will go through a word study of the basic words of sin. Chata is the basic word for sin; its basic meaning of sin is missing the mark. It's also correspondent to the Greek word hamartano. Chata is seen in the Old Testament 522 times. Ra is another word used in the Old Testament; it was use about 444 times. It's equivalent to the words kakos and poneros. The basic meaning of Ra is breaking up or ruin, it has also been translated to the word wicked, and it often means calamities.The basic meaning of Pasha is to rebel; it is often translated to transgression. The word Awon is often used in connection with suffering and servant, and with defiant sin. It also includes the ideas of guilt and iniquity. Shagag means err or go astray. It calls an account to the error as the one committing the error to be responsible. The word Asham was found many times in connection with the ritual of the tabernacale, the main idea is the guil t betore God. It includes botn intentional and unintentional guilt, because it ent itles the guilt and sin offerings.Rasha was a word that was not sed as much before the Exile, it means to be wicked. The last word Taah means to go astray or wander away. Taah means the sin is deliberate, and it was not accidental, even if the person might not realize it. Ryrie made a few things clear in his word study of the words from the New Testament. First sin comes in many different forms. Secondly sin is and will always be disobedient to God. Lastly, Ryrie states that â€Å"disobedience involved both positive and negative ideas, the emphasis is on the positive commission of wrong and not merely on the negative omission of good.Basically Sin was not only missing the mark, but also hitting the wrong mark. Their twelve basic words of sin displayed in the New Testament; I will conduct a word study from the different definitions given in â€Å"Basic Theology' by Ryrie. The word Kakos means bad, it can be used for physical badness, but it usually indicates moral badness. The word Poneros is a term that means evil, and mostly always implies moral evil. Asebes is a word that means godless; it appears with other words that mean sin. Enochos is a word that means guilty, it also means that there crime was punishable by death.Hamartia was a word that was used at least 227 times in the New Testament; It was used in many different forms. It was said to use the same representation as the statement from the word study in the Old Testament, missing the mark. As well as having that negative idea, it proposes the good idea of hitting the wrong mark. Adikia means any unrighteous conduct, its mainly used in the context of unsaved people. Anomos is a word that means lawless, or basically breaking the law. It can also be translated to iniquity. The word Parabates means transgressor, it usually relates to violations of the law.When referring to ignorant worship, or worshiping something or someone other then the true God, its called Agnoein. The word Planao means to go astray . Paraptoma is a word that means to fall away, and is commonly seen to be deliberate. The last word is Hypocrisis, it has three ideas that help demonstrate its meaning. The first idea is interpret falsely, the second idea is to pretend like and actor does, and the last one is to follow an interpretation that you already know is false. Ryrie pointed at three assumptions that can be taken from the new testament word study.The first one is when a sin is ommitted there is always a pure standard, the second is that most sin is a direct rebellion against God as well as offense against his standards, and man's responsibility is specific and is understood. Character of Sin Some people think of sin as simply doing evil acts. 0 But sin is an inherent inward disposition inclining us to do wrong. (Alan Jacobs) Sin is a state of existence: original sin. 0†³Original sin† represents the sinful sta

A Life Well Lived By Martin Luther King Jr. - 1535 Words

Kelsey Afoakwa Mrs. Rella Writing November 14, 2016 A Life Well Lived â€Å"Injustice anywhere is a threat to justice everywhere.† Expressed by Martin Luther King Jr. Dr. King wasn’t always interested in leading others and seeking peace but everything changed in college. He lived his whole life by leading others to stand up and peacefully fight against injustice. Martin Luther King Jr. was a humanitarian and leader who fought for American rights and for peace, fairness, and kindness. To begin with, Martin Luther King Jr, originally born as Michael King Jr, was born on January 15, 1929. He was born in Georgia to Alberta Williams King and Michael King Senior. Michael King Senior was a minister for Ebenezer Baptist church and changed his name from Michael King Senior to Martin Luther King Sr. Martin Luther King Jr grew up in a sheltered, middle class community but still experienced racism. When he was six years old one of his white friends declared he would no longer play with him because they were â€Å"different† from each other. Martin Luther was an extremely gifted student. He graduated from Booker T Washington high school at the young age of 15. He was then accepted at Morehouse College in Atlanta where he studied medicine and law. He originally did not want to be a pastor and rebelled against his father to show it. He drank vast amounts of beer and alcohol, played pool, and had a relationship with a white woman. He was set straight by Dr. Benjamin Mays, the Morehouse collegeShow MoreRelatedSocrates Vs Socrates Similarities1577 Words   |  7 PagesThere is no doubt to the fact that Socrates and Martin Luther King Jr. had similar characteristics—whether it be their willingness to make the public aware or their passion to do what was right to them. But to say that Martin Luther King Jr. is a twentieth century Socrates does not seem fit to par. 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