Accounting

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On September 8, 18, Chairman of the U.S. Securities and Exchange Commission Arthur Levitt sounded the call to arms in the financial community. Levitt asked for, immediate and coordinated action… to assure credibility and transparency of financial reporting. Levitt's speech emphasized the importance of clear financial reporting to those gathered at New York University. Reporting which has bowed to the pressures and tricks of earnings management. Levitt specifically addresses five of the most popular tricks used by firms to smooth earnings. Secondly, Levitt outlines an eight part action plan to recover the integrity of financial reporting in the U.S. market place. What are the basic objectives of financial reporting? Generally accepted accounting principles provide information that identifies, measures, and communicates financial information about economic entities to reasonably knowledgeable users. Information that is a source of decision making for a wide array of users, most importantly, by investors and creditors. Investors and creditors who are responsible for effective allocation of capital in our economy. If financial reporting becomes obscure and indecipherable, society loses the benefits of effective capital allocation. Nothing illustrates the importance of transparent information better than the pre-10's era of anything goes accounting. An era that left a chasm of misinformation in the market. A chasm that was a contributing factor to the market collapse of 1 and the years of economic depression. An entire society suffered the repercussions of misinformation. Families, and retirees depend on the credibility of financial reporting for their futures and livelihoods. Levitt describes financial reporting as, a bond between the company and the investor which if damaged can have disastrous, long-lasting consequences. Once again, the bond is being tested. Tested by a financial community fixated on consensus earnings estimates. The pressure to achieve consensus estimates has never been so intense. The market demands consistency and punishes those who come up short. Eric Benhamou, former CEO of COM Corporation, learned this hard lesson over a few short weeks in 16. Benhamou and shareholders lost $7 billion in market value when COM failed to achieve expectations. The pressures are a tangled web of expectations, and conflicts of interest which Levitt describes as almost self-perpetuating. With pressures mounting, the answer from U.S. managers has been earnings management with a mix of managed expectations.

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The Crucible

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A world full of fear, envy, and pride is boiling in a fragile pot at its breaking point. Ready to set off massive hysteria. These attributes, put to the extreme, can surely mean the end for a civilization no matter how great. A person with these characteristics cannot possibly function, blinded by their envy, hidden by their pride and forgotten by their fear. If one person can be this affected by their problems, can you possibly imagine a village with these symptoms? In Arthur Miller's "The Crucible," envy, fear, and pride are just some of the ingredients displayed in Salem, Massachusetts during the witch-hunt.

Fear was a key factor that helps throw this village off the cliff. Everyone in the village did some sort of act out of fear. The very thought of fear is enough to cause people to do the unthinkable. For example, Abigail drank blood out of the fear of losing John, the man she lusted over. Abigail was blind by her love for John by her obsession that one day she may be the next Goody Proctor. Her fear of being caught caused her to do things that she might not have done if she did not contain fear in her consciences. Abigail's sudden psychotic outburst were not the only ones fuel by fear, the girls also falter by bending to her wishes and following her lead of accusing anyone that stood in her way. Her uncle, Reverend Parris, was another of the numerous victims of fear. Reverend Parris kept significant information from the court to keep his job as a minister and to protect his reputation in the town. He could not afford having his daughter and niece committing unholy acts in his home while holding such high authority in the town. Parris was a spineless coward that let silence take over his righteousness. Names were blurted out in the courtroom because of the fear of being hanged. Fear won the battle between evil and good in Salem.

Another trait of character that spells doom in bold letters is envy. Envy brings jealousy and jealousy brings hate. Envy was the quality that everyone but a few in the village suffered from. Mrs. Putnam had great envy towards Rebecca Nurse because she had many children and numerous grandchildren where as Mrs. Putnam only had one child, Betty. Mrs. Putnam's envy and jealousy towards Rebecca was so great that it turned to loathe. Her envy drove her to accuse Rebecca Nurse of been a witch. Mrs. Putnam's envy made her crazy, driving her to the point of accusing someone so innocent as Rebecca. Abigail, our top villain, had a bad attribute of envy. She had a strong passion of envy towards Elizabeth Proctor, John Proctor's wife, she could not stand that Elizabeth has John's love. Abigail's envy caused her start this whole madness in the village. Abigail went through long lengths to get John to think of her softly, but John did not give in to her. Abigail was a psychotic girl who was a hazard to herself and the people around her. Envy creates jealousy, jealousy fuels hatred, hatred made these people condemn the innocent. Envy is a quality that played a big role in the village's hysterical reaction to witchcraft.

Pride plays another huge part in the story. Some of Salem's most respected people were accused of witchcraft. Many of those that were accused decided to keep their pride by not confessing and by tying their names to lies. They were too proud to admit to a lie, so their pride cost them their lives. John Proctor, Giles Corey, Goody Osburn, Rebecca Nurse, and many others were put to death for their silence and refusal to declare a lie. Giles Corey was a great example of pride. Instead of turning on a friend and putting him at risk, he decided to put his life on the line. He said nothing to the court officials and so they put him death along with his pride. Another great example of pride is John Proctor and his confession. All he needed to do is sign his name and he was a free man, but John took the road less travel and stuck to his morals. He would rather die than be stripped of his pride, which was his name. The name that had more pride than those than confessed.

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Fear, envy, and pride were only some of the elements used to set a small town, like Salem, into a total self-destruction mode as demonstrated in "The Crucible" by Arthur Miller. I hope we learn from this tragedy and that we prevent from history getting to repeat itself.

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Network Defense and Countermeasures

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Network Defense and Countermeasures

My goal is to provide an evaluation of the second class in the New Horizons Security Certified Program. This evaluation is a personal opinion and does not express the opinion of the State of Michigan or the Information Security Cortsoidum or any persons holding a CISSP.

This portion of the New Horizons class was well spread out. The first lesson was Network Defense Fundamentals. Authorization, availability, authentication, confidentiality, and integrity were defined and discussed as the five major key issues in network defense.

Layered defenses were examined as the best defensive strategy. When we talk about strategies, it is always good to use a well-known analogy so the students can relate. This portion of the course uses the castle analogy to discuss the various layers of security. Basic definitions included training and awareness, perimeter security, intrusion detection, non-repudiation, and attack responses.Buy cheap Network Defense and Countermeasures term paper

The active defense-in depth defense was introduced and discussed in detail. This defense strategy stresses the use of multiple, overlapping protection approaches to ensure that failure or by-pass of any individual protection approach will not leave the system unprotected. The defense technologies involved in a layered defense include routers, firewalls, intrusion detection, and access control methods.

The audition process was briefly discussed. This topic could have been more in-depth. The security professional should know how to read logs. They should know that although most people don't log all in coming and outgoing packets, they should. It is much harder to recreate a breach without logs. If the argument for not logging is due to the storage of data, organizations should weigh the risk between spending money to store this logged data or spending money to repair damage of a DDoS or worst yet a blended virus like Code Red. You need to know who is attempting to get into your system.

The second lesson, Designing Firewall systems were very thorough. What firewalls can and cannot do were discussed. A review was given into the different types of firewalls (packet filters, proxy servers). Where firewalls should be implemented was discussed. This took into account whether one was using a screened host; multi honed host, single packet filtering device, or a demilitarized zone.

Developing policies were stressed. Defining firewall policy was discussed along with various items that should be included in the security policy. The most common were the acceptable use statement, the network connection statement, the contracted worker statement, and the firewall administrator statement.

Although these were only examples, the security professional should become more educated on these and other policies. The introduction of wireless technologies has made developing policy a must in all organizations. They should also be aware that just having policies does not stop unauthorized behavior. Along with policy you must have some kind of enforcement mechanism in place.

Lesson , Configuring Firewalls included hands on implementation of Checkpoint's Firewall-1. The definition and the use of stateful packet inspection were given along with in-depth dissuasion of installing and configuring Checkpoint's VPN/1 Firewall-1.

Microsoft ISA Server was introduced and hands-on practice with creating policy and configuring rule sets were given. The Linux ability to bound together rules into IP chains was a concept that was new to me and was very interesting. We also had hands-on practice with creating these rules and following the flow of these rules by creating users and structuring rule management.

In Lesson 4 the objective was to implement a virtual private network and to examine the issues of the VPN and firewall architecture and VPN authentication. The discussions began with what the business driver was for a VPN, one being remote access and two being extranets. Advantages and disadvantages were covered for Remote Access but not for the Extranet. I would have liked the instructor to warn the future Security Professionals about the vulnerabilities of extranets. They need to know that your security is only as good as your connection to other networks, and once you are connected you need an agreement to make sure the other guy is secure.

A review was given into the types of VPN solutions, along with an in-depth review of IPSec, firewall related RFC's, firewall vendors, and Windows 000 VPN installation.

Lesson 5 included a much-needed refresher course on Intrusion Detection systems. Students were instructed on data collection and data analysis. We were taught the difference between Host-based and Network-based designs. We were also taught how to read the data collected through signature and satistical analysis.

Lesson 6 continued with configuring an IDS system. This was the most informative of all the lessons. Here we got a chance to use some tools that most of us (who work in state government) are not allowed to use. We installed snort and configured it to be an IDS by creating a simple rule set. We practiced with the command line version of Snort and the IDS GUI environment.

Lesson 7 continued with analyzing intrusion signatures. We discussed the normal and abnormal signatures along with common vulnerabilities, exploits and denial of service attacks. Snort logs were very helpful in viewing these types of attacks and exploits.

Lesson 8 gave us deep insight into the fundamentals of performing a risk analysis along with predicting, quantifying and mitigating risk. Knowing the overview of your organization, and network was also stressed. The risk analysis process was defined and the five stages (inventory, threat assessment, vulnerability list, evaluation of control, management, and monitoring) of the process were discussed.

On a going forward basis, continual risk analysis was discussed. The need to develop a total, continuous risk assessment process was stressed.

In Lesson we examined the concept of security policies design, enforcement, and monitoring. Policy standards and templates were explored. Specific procedures for incident handling were explored. This section was very informative. We not only learned the difference between the CSO, Chief Security Officer, CTO, Chief Technical Officer and the SA, Security Analyst; we also learned what the areas of responsibility were for each.

This was a very informative class and I would give it a personal recommendation to anyone interested in learning about network defense and countermeasures. The content of the instruction along with the hands-on practice with the tools that were included presents a very detailed road map for learning. The case study of the attacks on GRC was a great insight into hackers and their methods.

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American Beauty - Scene Comparing

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In the film, American Beauty directed by Sam Mendes, two sequences that were of significance were the opening and closing scenes. The opening scene is important as it foreshadows how the main characters will develop throughout the film. In the closing scene, the full development of characters is seen, and this development is highlighted through important events in the closing scene.

In the opening sequence the main characters foreshadow how they will develop throughout the film. One way in where this foreshadowing is seen is when the main character Ricky asks Jane if she wants her father (Lester) dead, "Do you want me to kill him for you" this then inevitably foreshadows the death of Lester. Another way in which foreshadowing is used is when Lester's voice-over is heard when he talks about Carolyn (his wife). Lester through the help of an establishing shot of his 'perfect' neighbourhood portrays his wife as an in control and demanding for per section, "Notice how her gardening gloves match the handles of her secateurs that's is not an accident". This helps in setting up the so-called allusion of suburban bliss and foreshadows that it is not all what it seems to be.

During the opening scene the main character Lester is introduced. Lester is seen as bored and stuck in modern suburbia neurosis. One way this is shown is when the camera pans horizontally and we are shown Lester's daily routine of putting his slippers on to having a shower. This sets up the mundane nature of Lester's daily routine, and when he says, "It's all down hill from here" This highlights that Lester has hit a mid-life crisis and because of this he finds life utterly boring. Lester's crisis is formed by trying to keep up with society and consumerism, this caused Lester to find himself in a rut with life, which led to lack of personal fulfilment. Therefore Lester's mid-life crisis is important as it shows the imperfections of American suburbia.

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The closing scene shows the result of character development, as modern suburbia stresses are shown for what they really are. Carolyn has developed out of the 'perfect American' homemaker seen at the start; she is now no longer smiling. The development of her character is first seen when she is seen crying and listening to her self-motivation tapes, "You can do it!" as a result she is now seen as an un-stable neurotic person. Another character resulting in development is Lester, through Carolyn; Lester's character development is best seen. One ways Lester's development is seen is when juxtaposed with Carolyn; Carolyn who tried her best to conform to society with communism and materialistic values but failed while Lester escape just it. This is seen when Lester quits his job and gets a job at the fast food joint "Mr Smilies", unlike Carolyn, Lester was happy with life.

Another point the closing scene highlights is that 'real' inner beauty in life can be achieved. Through Lester's character development, the audience can see the Lester's death was not in vein. One way this is seen is Lester's transformation from a unexcited office worker, where he was bored with life, to a happy "Mr Smilies" employee. The way in which this beauty with life is seen in the closing scene is when he looks at his family photo, the camera pans across past the red roses and on the white wall. This is effective as it shows that Lester still loves his family very much and that he has truly found inner beauty, as seen when the camera passes the red roses. The red roses are significant to this scene as they symbolise the beauty in Lester's death. Lester's character has therefore developed, and the beauty in his death is highlighted even more when Ricky smiles at Lester's at dead face, and Lester smiles back.

Therefore in the film American Beauty by Sam Mendes, the opening and closing sequences were effective. They were effective as they showed the development of characters through significant events, and through the foreshadowing and highlighting important events and characters.

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Nutrition

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The primary source that was used to create this paper was the Weight Watchers web site. Because the website is always maintained, this is the most current and up-to-date information available for its members. The information that is maintained in this site is from physicians (in various communities), as well as several people that have used the program for several years. Physicians are consulted any time modifications are made to this program, as well as to monitor the current success of the program. Most of the authors are either certified physicians, or members of Weight Watchers themselves.

The physicians are private practitioners from several communities in the United States. Because one of our team members has been on this program for a year, and the information that we were able to obtain from the web site were from reputable sources, we believe this program is extremely legitimate. Weight Watchers has been in business for more than 0 years, if it was not legitimate, they would not still be in business. Especially due to the fact that over the last several years, unhappy customers have sued companies that have not provided their advertised service, or have endangered their physical health.

Overall, the "diet" (referred to also as a program by Weight Watchers) is great. Many women and men (including famous personalities) have had success with this program. Because a person is able to use food that is found in every supermarket to maintain their point range, it is extremely easy and cost-effective to be on this program. You can buy the food that Weight Watchers sells, or you can make your own food bought at the grocery store. Because of the ease of the program, you can lead a relatively normal life, while still losing weight and feeling better about yourself. You can even go out to dinner, and while on this program and maintain success.

This program has been successful because not only do they provide you with the tools that you need to maintain the food portions, but they also address the psychological aspect of weight management. With the weekly meetings (frequency is determined by each individual participant) and the counselors that are available to answer your questions, Weight Watchers also has the added benefit of moral support that most people need in addition to the food. This program realizes that we are human beings, with needs and challenges, and does whatever they can to assist us with them. Help with essay on Nutrition

Please note that this sample paper on Nutrition is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Nutrition, we are here to assist you. Your cheap custom research papers on Nutrition will be written from scratch, so you do not have to worry about its originality.

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Money and Medicine

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Abstract

Moral management is always important in organizations, especially nowadays people are more sensitive to the issue of ethical behavior on both organization level and individual level in workplace. Healthcare today has become an increasingly complex and troubling enterprise for patients, families, healthcare professionals, and society. Moral management of healthcare organization, human treating human anatomically, physically and mentally, is more different and important than other the other common business. A real ethical story that was happened in U of M was presented here that involved some ethical issue on the individual and organizational behavior within the healthcare organization.

Moral management is always important in organizations, especially nowadays people are more sensitive to the issue of ethical behavior on both organization level and individual level in workplace. Healthcare today has become an increasingly complex and troubling enterprise for patients, families, healthcare professionals, and society. Advances in scientific technology and changes in the delivery of healthcare have made it increasingly evident that optimal healthcare requires more than scientific excellence. High quality healthcare also demands attention to ethics, including issues of human values, law, and public policy.

The case I am presenting here is a real ethical story that happened in the University of Michigan.

Dr. Joseph Oesterling was a division head of the Division of Urological Surgery in the University of Michigan in the mid 0¡¯s, and he was a young, energetic and fast rising ¡°star¡± in prostate cancer field in the nation. After his residency and specialist training in the John Hopkins University under the internationally renowned Urologic surgeon Patrick Walsh, he, at the age of only 6, joined and became head of the Urology at the U of M in 1. He worked tirelessly in both treating patients and doing clinical research. He quickly became nationally recognized leading surgeon in the prostate cancer field and editor-in-chief in the international journal Urology (Advisory regarding Dr. Joseph Oesterlings resignation, 00).

He treated his colleagues with warm and personal feeling. Indeed, just as what he claimed, he ¡°works 15 hours a day, seven days a week, and hasn¡¯t taken a vacation in three years¡±. But how can such a promising doctor perform the acts that don¡¯t seem to be ethical? Did he really do anything wrong? What exactly did he do wrong?

One day in 16, a temporary secretary sorting mail for the Urology chief Oesterling opened an envelope and found a $5000 check. Unsure what to do with the check, she gave it to a boss. The check and an accompanying letter from a drug company alarmed the supervisor. The letter also mentioned an earlier $7500 contribution to the National Prostate Research Foundation at the U-M. But the boss soon learned no one at the U-M had heard of the foundation. Where would the money go? The check triggered an eight-month investigation on Dr. Oesterling and what they found was much more than what they could have expected.

They found Oesterling had established three Florida-based foundation/companies, not at the U-M. One of them was the National Prostate Research Foundation Inc. The foundation was Oesterling¡¯s primary company for attracting thousands of dollars in contributions from drug and medical device companies. Most of the money that was intended to contribute to the foundation for prostate cancer research was actually sent to Oesterling¡¯s home. Some of them were never deposited to the foundation¡¯s bank account but instead were cashed by him.

The report of the investigation showed Oesterling did not disclose any of his business contracts with outside companies to U-M, which is required, or fully described them to the American Urological Association, as the association requires when a doctor presents research at conferences. He received hundreds of thousands of dollars from more than a dozen drug companies that he failed to report. Such as in July 16 he deposited $117,144 in his bank account, only $1, of that amount was from a U-M payroll check. Additionally, in several occasions, Oesterling double- and triple-billed to U-M, drug companies and medical device companies, and urological associations for the same trips, cab rides, hotel bills, and other expenses(Kamins, 00).

Oesterling¡¯s research and prescribing practices also were in question because he made thousands of dollars from companies whose products he studied or promoted. For example, Oesterling wrote to pharmacies at U-M and the VA hospital in Ann Arbor to recommend a prostate cancer drug just three days after he received $5,000 to his prostate cancer foundation from the drug manufacturer. Oesterling served as a board director in a medical device company, VidaMed Inc., and received stock options for 10,000 shares while conducting a clinical trial study on two procedures using the device made by the company for treating enlarged prostate glands. The study required that patients be assigned randomly to receive treatment by either this device or the traditional procedures. But Oesterling selected patients in a nonrandom manner that might result a biased outcome in favor of the device. He presented his findings to the American Board of Urology; he praised the new procedure without disclosing his financial interest in the company. He also falsely claimed that none of the 0 patients treated with the device were anesthetized during the procedure, although all had been anesthetized (Kamins, 00).

One side of this issue in the case is the individual ethics. Oesterling obviously behaved unethically in many situations. He knowingly and willingly allowed his clinical researches to be affected by outside force while pretending the researches were still unbiased. He took the matter of serious science that is directly related to human health in a rather indiscreet manner. He turned the serious medical performance into a money game, the money to feed his endless financial desire that is. Although it is very hard to fully understand what¡¯s in the back of his mind and why he did what he did in the double- and triple-billing episode, one thing that could be drawn out from it may be that his extravagant money desire is out of his moral control, or he had already lost it.

Although Dr. Oesterling is already in the leadership position within the division of a large medical school, he is still clearly lacking the basics of right medical ethics knowledge that every medical doctor should have in order to practice in medicine. He should re-learn the values and principles of what is right and what is wrong when treating patients. He should be advised to strengthen his cognition on the special importance on human being when using medical tools on them. He should deeply recognize that patients are not only customers in hospitals, also they are human and the objects they are dealing with are human body, not just a lifeless object, so the abuse of doctors¡¯ power would not only cause damages on them financially, but also may harm them physically, even loss of lives. He should strongly realize the medicine is not just an any kind of sciences; it¡¯s a very unique and serious science. It should be dealt very seriously. He should be taught that to mistreat patients just for increasing his own personal financial interest is absolutely unacceptable, unethical, even illegal, and will face severe consequences. Obviously the unethical acts of Oesterling¡¯s had been investigated by multiple agencies, he would be judged in the court of law and be penalized. After all these are over with satisfied results, Oesterling may be given second chance to practice in medicine under close supervision.

This case not only showed the individual unethical behavior in medical field, also revealed some unethical and immoral management in medical equipment companies and drug manufacturing companies. The higher authority in medical field should send a strong message to the top management team in these companies to ask them to change their organizational behavior to comply with ethical behavior in medicine. These top management teams should go through similar educational classes in ethics as what have been advised for Dr. Oesterling. All top executives as well as group managers in those companies should be taught and become vigilant on that the business they are in is not just an any kind of common business; it is directly related to human health and their product can be very powerful and even harmful if misused. These companies should clearly realize the nature of their products and the nature of the end customers of their products. Any serous offenders or repeat offenders in these businesses should be removed, fined or facing jail term.

¡°Cognitive moral development is referring to an individual¡¯s level of moral judgment with regard to right and wrong. People seem to pass through stages of moral reasoning and judgment as they mature.¡± (Hellriegel, 000, p. 55). In this case, Oesterling showed immaturity in his moral judgment in that his judgment was still very much influenced by outside illegitimate force and still was self-centered, as his behavior was saying ¡°It¡¯s right because it¡¯s right for me¡±. His moral judgment needs to be re-evaluated and his level of cognitive moral development needs to be re-established and pushed higher. As a healthcare provider, this is basic requirement. Without the basic moral development and moral judgment, a performance with ethically justified behavior would be impossible, let alone to deal with the more difficult and complex ethical dilemmas faced by healthcare providers in recent years.

The other side of the ethical issue in this case is about the ethics and decision making in organization. In order to either quickly get their products out on the market or increase the sale of their products, many drug manufacturing companies and medical equipment and device companies would choose to influence doctors or researchers with financial incentives to intentionally prescribe more of their drugs or buy their product over the competitors. Simply speaking, they are buying their way to achieve their goals. By paying money, very often a huge amount of money like in this case, to a leading individual or individuals for a research project on its product, the organization is actually trying to tip the scientific balance leaning toward to its favor. In medical field, how a patient should be treated, or in clinical studies how they are conducted, should strictly be based on the medical science and should not be affected by any other influences and forces. In this field, very likely any business misconduct would not only hurt consumers financially but, more seriously, harm them physically and even lose their lives. This is not only unethical on organizational behavior, but also illegal on business practice. The behavior of the VidaMed Inc. Company as well as other unnamed companies in this case falls into this category.

I believed that healthcare organizations should create or reinforce an ethics monitoring committee to closely monitor staff members in their medical practice, clinical researches and basic medical researches. They should inspect and curb any unethical practice and unethical influences, especially from outside through improper financial grant support or any kind of financial incentives by healthcare product manufacturing companies. A code of ethics may be developed to support the staff in setting ethical goals and making ethical decisions.

Financial incentives in medicine, unfortunately, create a paradox that complicates the ability of health service providers to always make the judgment calls in favor of patients. This kind of immoral management by a company may exist in much wider latitude within drug companies and their distributors. These organizations almost always, either consciously or unconsciously, uses the financial incentives to tilt doctors¡¯ decision-making balance in favor of the business but not necessarily in favor of, sometimes even harmful to, patients. Therefore, the immoral management in medicine related field is not only immoral, but is particularly harmful and dangerous to humanity. ¡°The opposite extreme from immoral management is moral management¡±. ¡°Moral management doesn¡¯t mean lack of interest in profits. However, the moral manager will not pursue profits outside the boundaries of the law and sound ethical principles¡± (Nelson, 1, p. 56). Top executives, managers and employees in these companies should particularly recognize this significance at all time and raise their business moral standard to a higher level. If the immoral management in medicine related companies were allowed to continue, the long-term results of it would be that almost all human population, including those who work in these companies, could be its victims.

Conclusion

Healthcare has it own culture, own dynamics and involves a special passion and concern that makes it both intellectually fascinating and emotionally rewarding. The doctor-patient relationship is held by trust. Trust is one of the primary ethical issues that complicate the doctor-patient scenario. If the healthcare providers don¡¯t hold higher ethical standard, the trust is often challenged by the inevitable asymmetry of the power in the relationship between physicians and individuals seeking care. The sense of responsibility carried by the physician in the doctor-patient relationship is significant, as he or she uses a specialized, learned set of skills to respond to the needs of others. Medicine, inherently, is an altruistic act. Without high ethical standard, however, there won¡¯t be altruism, therefore, there won¡¯t be medicine.

Good ethics have a surprisingly positive effect on organizational activities and results. When organizations pursue system wide ethics, performance improvement and business success should be significant. Moral management of healthcare, human treating human anatomically, physically and mentally, is more different and important than other the other general business. By fulfilling the highly moral obligation of helping others and providing a service, the efficient provision of medical care adds to the moral goodness in the world. The results of such moral actions, in the realm of modern medicine, make the world a better place by fighting against disease and promoting a focus on healthy living.

References

Advisory regarding Dr. Joseph Oesterlings resignation, Retrieved on May , 00 from http//www.umich.edu/~newsinfo/Releases/17/Jul7/r07167d.html

Hellriegel, D., Slocum, J. W., and Woodman, R. W., (000). Organizational Behavior, (th ed). Ohio South-Western College Publishing

Kamins, H., Chief of Urology resigns, Retrieved on May , 00 from

http//www.pub.umich.edu/daily/17/jul/07--7/news/news.html

Kamins, H., Oesterling fined, license revoked, Retrieved on May , 00 from

http//www.pub.umich.edu/daily/17/oct/10-0-7/news/news5.html

Nelson D.L. & Quick J. C., (1). Organizational Behavior, (th ed). Ohio

South-Western College Publishing

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"Land of the Stupid"

Americans are too trusting. Ludwig Fainberg, one of the most prominent figures in the Russian mob, said so himself. "I love this country! It's so easy to steal here!" (qtd. in Friedman) said Fainberg of the United States. He proved this statement with his lengthy list of felonies committed, including conspiring to distribute cocaine and heroine, buying stolen property, counterfeiting, and money laundering. The United States is undoubtedly an ideal setting for the Mafiya to operate because of the carefree attitudes of Americans and the American government.

To illustrate, many people, such as myself, don't lock their doors. Although this has nothing to do with the enormous problem with the Russian mob, it demonstrates the trusting mentality that many Americans have. I feel safe, I feel as though the majority of the people living in my small town are trustworthy people, and many Americans have this same manner of thinking. In Russia, however, Tarzan says that, "Dishonesty is a trait that is bred in the bone. We live by the eleventh commandment, don't get caught" (qtd. in Friedman). Our government here in the United States concentrates on making our country

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the land of the free for people who emigrate here but, in all actuality, many people like Fainberg say that "America is the land of the stupid." These criminals are going to take advantage of our trust; not everyone is as honest as we hope. When Fainberg came to America in the middle of the Cold War, however, Russia was unable to provide adequate criminal background information to U.S. immigration officials; therefore, they could not easily distinguish between the honest and the dishonest. Despite his criminal past, Fainberg had no problem entering the United States, where he was seen as a virtuous person because in America, everyone is innocent until proven guilty. Fainberg however, was not an honest person; he immediately resumed his career in crime.

Our policies here in the United States are too lenient and forgiving towards immigrants. Those who are not used to having freedom and rights may abuse them, and because of that, there is some truth to Ludwig Fainberg's statement, "I love this country! It's so easy to steal here!" Fainberg and criminals like him take advantage of our friendly attitude and policies repeatedly and nothing changes. We let them. In some ways, America really is "the land of the Stupid."

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