Monday, January 27, 2020
The History Of The Bionic Eye
The History Of The Bionic Eye Here, we present a description of a block scheme, specific features of design and results of testing for a prototype of a bionic eye, types of them and its applications. The bionic eye is intended to provide vision, partially to the visually impaired by use of the modern day electronics devices like CCD cameras. The comprises a computer chip that sits in the back of the individuals eye, linked up to a mini video camera built into glasses that they wear. Images captured by the camera are beamed to the chip, which translates them into impulses that the brain can interpret. Although the images produced by the artificial eye were far from perfect, they could be clear enough to allow someone who is otherwise blind to recognize faces. The paper discusses the differences working methodologies used in each of them. During the tests and the clinical trails, this device made six blind people to regain their vision partially. The potential advantage of using bionic eye is to be able to remove t he blindness completely by making the advances in the present research and improving manufacturing technologies. This break through is likely to benefit approximately one crore world population who suffer from the most common causes of blindness, Retinitis Pigmentosa, Macular Degeneration. The implant bypasses the diseased cells in the retina and stimulates the remaining viable cells. This is a revolutionary piece of technology and really has the potential to change peoples lives. But we need to be aware it is still some way in the future. INTRODUCTION A Bionic Eye is a device, which acts as an artificial eye. It is a broad term for the entire electronics system consisting of the image sensors, processors, radio transmitters receivers, and the retinal chip. Based on the institute developed these devices are developed but with minor to major differences, of these the devices with functional capability and those which are clinically tested and results proved are discussed here. Here the designers objective is to go for a system that is technically perfect with no loop holes and that is harmless to the human body which receives the system and that is commercially viable both in terms of ease of manufacture, cost and the process of implanting. Blindness means loss of vision. Rods and Cones, millions of them are in the back of every healthy human eye. They are biological solar cells in the retina that convert light to electrical impulses impulses that travel along the optic nerve to the brain where images are formed. Without them, eyes lose the capacity to see, and are declared blind. Degenerative retinal diseases result in death of photoreceptorsrod-shaped cells at the retinas periphery responsible for night vision and cone-shaped cells at its center responsible for color vision. Worldwide, 1.5 million people suffer from retinitis pigmentosa (RP), the leading cause of inherited blindness. In the Western world, agerelated macular degeneration (AMD) is the major cause of vision loss in people over age 65, and the issue is becoming more critical as the population ages. Each year, 700,000 people are diagnosed with AMD, with 10 percent becoming legally blind, defined by 20/400 vision. Many AMD patients retain some degree of peripheral vision. Currently, there is no effective treatment for most patients with AMD and RP, the researchers say . However, if one could bypass the photoreceptors and directly stimulate the inner retina with visual signals, one might be able to restore some degree of sight. Need for the BIONIC EYE: It has been shown that electric stimulation of retinal neurons can produce perception of light in patients suffering from retinal degeneration. Using this property the eye and make uses of the functional cells to retain the vision with the help of electronic devices that assist this cells in performing the task of vision, we can make these lakhs of people get back their vision at least artially. A design of an optoelectronic retinal prosthesis system that can stimulate the retina with resolution corresponding to a visual acuity of 20/80-sharp enough to orient yourself toward objects, recognize faces, read large fonts, watch TV and, perhaps most important, lead an independent life. The researchers hope their device may someday bring artificial vision to those blind due to retinal degeneration. BIONIC EYE DEFINED: Bionic Eye, Bio Electronic eye, is a device that can provide sight the detection of light. It replaces the functionality of a part or whole of eye. it is used to replace functionality as well as add functionality. It is a complex combination of multiple devices which work together for restoration of the vision of the subject. The Diseases that cause blindness: à à ® Retinitis Pigmentosa à à ® Macular Degeneration Of these, retinitis pigmentosa is a disease, which is a hereditary genetic disease in which peripheral rods degenerate gradually progresses towards center of eye and results in tunnel vision. As for macular degeneration, it is also genetically related , it degenerates cones in macula region, causing damage to central vision but spares peripheral retina. MIT- HARVARD DEVICE: This device follows an Epi-Retinal Approach. In this Microelectrode array replaces damaged photoreceptors, which act in the place of rods and cones to send the signals to optic nerve. The power source Laser(820nm wavelength). For image acquisition it uses a CCD Camera. Patient spectacle holds the camera and power source. It consists of two systems, system-1 which senses and transmits image and power and other system which stimulates the cells, there by making brain visualize the image. System 1: à à ® CCD camera input External light intensity à à ® CCD output amplitude-modulates laser source à à ® This hits photodiode array of implant à à ® This in turn powers stimulator chip (SC) System 2: à à ® SC drives current to electrodes facing retina à à ® This excites the ganglionic cells > axons > optic nerve > visual cortex in occipital lobe of brain à à ® Brain helps in perceiving an image Advantages: à à ® Very Early in the visual pathway à à ® No Batteries implanted within body à à ® No complicated surgical procedure à à ® Power Requirement à ¼ of milliwatt Disadvantages à à ® Axons b/w electrodes and ganglionic cells à à ® Other axons get excited unwanted perception of large blur à à ® Extra circuitry required for downstream electrical input Artificial Retina Prosthesis using ASR (Artificial Silicon Retina) ASR is a solid state biocompatible chip which contains an array of photo receptors, and is implanted to replace the functionality of the defective photoreceptors .Current generated by the device in response to light stimulation will alter the membrane potential of the overlying neurons and thereby activate Visual ensationsthoerv iPsuhaolsspyhsetenmes. can be evoked by electrical stimulation of the different levels of the visual pathway. Phosphenes are evoked by the stimulation of the eyeball or the visual cortex. Artificial vision created by the controlled electric stimulation of the retina has color. à à ® Epiretinal Approach involves a semiconductor based device positioned on the surface of the retina to try to simulate the remaining overlying cells à à ® Sfutbhreerteintianla A pproach involves implanting the ASR chip behind the retina to simulate the remaining viable cells. IMPLANT DESIGN: Primitive devices Single photosensitive pixel(3mm in diameter) Neo devices The current micro photodiode array (MPA) is comprised of a regular array of individual hotodiode subunits, each approximately 20ÃÆ'-20-ÃŽà ¼m square and separated by 10-ÃŽà ¼m channel stops (37). The resulting micro photodiode density is approximately 1,100/m2. IMPLANT features The size of implant is 50um. And it needs no external power supply. The response 500nm to 1100nm wavelength response. Working: For the technique to work, the patient must still have some functioning ganglion cells nerve cells that transmit visual information from the retinal cells to the optic nerve as well as a fully-functioning optic nerve. A tiny electronic pad is placed onto the retina of one eye, so that the electrodes are in direct contact with the ganglion cells. Each of the devices 100 electrodes can stimulate 20 to 30 cells. Real-time vision: The user wears a pair of glasses that contain a miniature camera and that wirelessly transmits video to a cellphone-sized computer in the wearers pocket. This computer processes the image information and wirelessly transmits it to a tiny electronic receiver implanted in the wearers head. When received in the implanted chip, the digital information is transformed into electrical impulses sent into the ganglion cells. From there, the brain takes over as the information travels down the optic nerve to the visual cortex at the back of the brain. The whole process occurs extremely rapidly, so that patients see in real-time. This is important any noticeable lag could stimulate the vestibular-ocular reflex, making people feel dizzy and sick. Currently recipients of the device experience a relatively narrow view, but more electrodes should provide a greater field of vision. By stimulating more ganglion cells, he hopes that visual acuity will increase dramatically. His teams next goal is to design a device with 1000 electrodes. MANUFACTURING PROCESS: Implants are comprised of a doped and ion-implanted silicon substrate disk to produce a PiN (positive-intrinsic-negative) junction. Fabrication begins with a 7.6-cm diameter semiconductor grade N-type silicon wafer. For the MPA device, a photomask is used to ion-implant shallow P+ doped wells into the front surface of the wafer, separated by channel stops in a pattern of individual micro photodiodes. An intrinsic layer automatically forms at the boundary between the P+-doped wells and the N-type substrate of the wafer. The back of the wafer is then ion-implanted to produce a N+ surface. Thereafter, an insulating layer of silicon nitrate is deposited on the front of the wafer, covering the entire surface except for the well openings. A thin adhesion layer, of chromium or titanium, is then deposited over the P+ and N+ layers. A transparent electrode layer of gold, iridium/iridium oxide, or platinum, is deposited on the front well side, and on the background side. In its simplest form, the photodiode and electrode layers are the same size. However, increasing the photodiode collector to electrode area ratio can increase the current density available at each individual micro photodiode subunit. Post Implant function and Inference. à à ®Measurement procedure à à ® IR stimulation at 940nm on the ASR chip à à ® Recorded at the corneal surface using contact lens electrode à à ® Comparison of responses of gold, platinum and iridium electrodes à à ® Iridium based device has a longer persistence à à ® Stability of these electrodes BIO-COMPATIBILTY RESULTS: There is no progressive change in retinal appearance that may be associated with retinal toxicity. But there is loss of photoreceptive layer over the region of implant, which is expected due to deprival of oxygen and nutrients to those cells underlying the chip. Multiple Unit Artificial Retina Chipset (MARC): The other revolutionary bio electronic eye is the MARC , this uses a ccd camera input and a laser beam or rf to transmit the image into the chip present in the retina using this a resolution of 100 pixels is achieved by using a 1010 array. It consists of a platinum or rubber silicon electrode array placed inside the eye to stimulate the cells. THE MARC SYSTEM BLOCK: Outside Eye: The video input to the marc system block is given through a CCD camera. This image is further processed using a PDA sized image processor to transmit it , we do pulse width modulation in first stage and then ASK modulation is done. This signal is further amplified using a class E power amplifier and transmitted using RF telemetry coils. Inside Eye: The signal received from the RF telemetry coils is power recovered and then these signal is ASK demodulated and the data and clock is recovered from this signals and these signal are sent to the configuration and control block of the chip which from its input decode what information has to be sent to each of the electrodes and sends them this data. And the electrodes in turn stimulate the cells in the eye so as to send this stimulation to the brain through optic nerve and help brain in visualizing the image and while this process is going on the status of each electrode is sent to the marc diagnostics chip outside the eye Block Diagram Of Image Acquisition System: The image acquisition system consists of a CMOS digital camera which acquires images and sends it to the Analog to Digital Converter. It converts this analog input to digital data. This data is first sent into a video buffer where it is processed, the images are color mapped and this processed images are sent through RS232 interface. this serial data is then sent to the electrodes or testing monitor through a RF circuit or laser beam. Marc Hermetic Sealing And Positioning: The RF coils either intra ocular or extra ocular coil arrangement as shown in figure. This rf probes receives the transmitted RF energy and give it to the MARC chip. The AC wires from this coil is sent to the MARC chip. This chip is hermetically sealed in silicone gel and the other sides of the chips have the electrodes, which stimulate the cells in eye. Advantage of the Marc system: à ¢Ã¢â ¬Ã ¢ Compact Size 66 mm à ¢Ã¢â ¬Ã ¢ Diagnostic Capability à ¢Ã¢â ¬Ã ¢ Reduction of stress upon retina Conclusion: Researchers throughout the world have looked for ways to improve peoples lives with artificial, bionic devices. Its been 40 years since Arne Larsson received the first fully implanted cardiac pacemaker. Researchers throughout the world have looked for ways to improve peoples lives with artificial, bionic devices. Bionic devices are being developed to do more than replace defective parts. Researchers are also using them to fight illnesses. Providing power to run bionic implants and making connections to the brains control system pose the two great challenges for biomedical engineering. But what ever be the pro and cons of this system. If this system is fully developed it will change the lives of millions of people around the world. We may not restore the vision fully, but we can help them to least be able to find their way, recognize faces, read books, above all lead an independent life.
Sunday, January 19, 2020
Overcoming Bullying: King Essay Response Essay
ââ¬â¹Bullying is a common problem effecting people ever. You can be bullied on any number of things; sexuality, style, opinion, and personality, just to name a few. Everyone deals with bullying in their own way. Some choose to ignore bullying and some choose to confront their bully head on. There are also some people who tell someone older and more experienced about their problems. Some of these methods are the right things to do, while others are not the advisable choice. I believe that everyone can come up with a suitable solution to this problem that benefits everyone involved. ââ¬â¹The easiest solution to this problem is to ignore the bully and hope that eventually the bully will grow bored and stop. This is not a very effective method for two fairly obvious reasons; one being that the bully may just come up with even more hurtful things to bombard you with, and the other being that if the bully chooses to leave you alone, he/she will just find a new victim to taunt, which doesnââ¬â¢t really solve any problems. ââ¬â¹The next best thing to do would be to inform an adult of what is going on and hope that they will be able to put a stop to hit. This is also not the most advisable method to stopping a bully because it will just anger the bully further. They will resent you for getting them into trouble. They might decide not to attack you in the sight of an adult but the bullying will grow worse when the two of you are alone. That doesnââ¬â¢t solve any problems and can in fact make things a lot worse. There is also a chance that the bully may bring some of their friends into the mix, so if caught him/her are not the one that stands accused of being a bully. ââ¬â¹The smartest action to take when putting a stop to bullying would be to confront the bully face to face. Iââ¬â¢m not advising that anyone should fight because all violence does is cause problems. When being bullied I find that is best to discuss any issues with the bully so that matters can be straightened out and leave ever y party satisfied with the outcome. In some situations the bully may not realize that their actions are causing hurt feelings. When you confront the bully on these issues you show them how they are being hurtful so in the future they know not to say these things again. In other situations you may find that the bully is also being bullied by someone else and that in bullying you they are making themselves feel better about their situations. Inà confronting them you discover this and that might prompt you to extend the hand of friendship, which would no doubt offer them moral support throughout their own difficult situation. ââ¬â¹Other people may feel like dealing with bullying in their own way. Some people find it easier to ignore the problem and hope that it goes away and others may think that bringing and adult into the situation will help solve the problem. Not every case of bullying is the same and not every method may be appropriate when dealing with certain cases of bullying. I believe that discussing your problems with the bully is the best solution and I try to do just that when I feel s though I am being picked on. Discussing a problem produces a solution beneficial to everyone and it is the step I recommend for anyone who is dealing with a bully. I hope that everyone will make this decision when confronting a bully, because it is the best way put an end to bullying. If everyone discusses the problems they are having with someone straight away violence wouldnââ¬â¢t be such a big issue, and Iââ¬â¢m not just talking about violence between teenagers but violence between nations. If issues would be cleared up straight away there would be no need for violence and everyone could just get along. I believe that one day, if everyone discusses their problems and issues everyone will get along, putting an end to this unnecessary hurt. ââ¬â¹ ââ¬â¹Ã¢â¬â¹ ââ¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹Ã¢â¬â¹
Friday, January 10, 2020
Ethical Issues on Accounting Essay
Society is composed of many institutions that have various purpose and position. These institutions may sometime have contradicting goals. Money is something people work hard for making it such a sensitive issue. Disputes regarding money are often entangled in heavy disputes and are hard to settle. The accounting is the field that specializes in the job of taking care of other peopleââ¬â¢s money issues. Ironically, the accounting business has been bombarded by controversies regarding how they do their job and how they settle disputes if there are any. Practicing accountants consequently developed an image of being either strictly professional or, at worst, dishonest. Unfortunately for the accounting field, it is considered by many that moral standards of this field are deteriorating. This is where ethics come into play. It is very problematic to weigh issues without a set of conventions to guide them in the decision making. Ethics came form the Latin ââ¬Å"ethosâ⬠, that means character and customs. Ethics basically deals with how people interact with each other. Ethics also sets what is good or bad, right or wrong but definitely much broader than the common notions of the rightness or wrongness of things (Cornwell University Law School). On the academic terms, ethics pertains to not just personal feelings, religion, laws. Feelings most of the time leads us to do unethical acts. Being religious too doesnââ¬â¢t necessarily mean that one is being ethical. Of course, religion sets very high ethical standards. But not all people are religious, non-religious people also have their own ethical standards. Also, being ethical doesnââ¬â¢t necessarily mean abiding by the law. Most people view the law as having the same grounds as ethics. Laws are formulated to meet ethical standards. But like feelings, the law can have certain biases, therefore can be sometimes can be viewed as unethical. Since ethics is basically right or wrong, it proves to be a very important tool such problematic fields such as accounting. Codes of professional conduct Many fields of profession formulate a highly developed detailed set of codes to guide them in their practice. They have allotted a considerable amount of their time and resources just to come up with these codes. These set of codes are more commonly regarded as ââ¬Å"professional codes. â⬠In the case of accounting, The American Institute of Certified Public Accountants or AICPA has Codes of Professional Conduct which serves as ethical reference. Much of these codes were later merged with the public law. The merging of the codes to the law gave it much more enforceability. Setting aside the technical education, accounting undergraduates were also given ethics courses before they conduct practice in the field. They may have discussed basic ethical. They might have been supplied a lecture of the codes of professional conduct. The generally accepted set of codes for accounting is supplied by the AICPA. One of the primary functions of the AICPA is the major role in the self-regulation of practicing accountants. Majority of the AICPAââ¬â¢s resources is devoted to developing the ââ¬Å"professional codesâ⬠for CPA practitioners. Aside from the codes of professional conduct, there is also GAAP or the Generally Accepted Accounting Principles. Just like the codes of professional conduct, the GAAP serves as a reminder that accounting practitioners should keep in mind that they have to follow certain moral guidelines. It also includes rules and the agreed sanctions if these rules were violated. The Codes of Professional Conduct and GAAP both remind accounting practitioners that they must do their function responsibly. Basically, both these sets of moral codes states that accountants should not commit frauds even if the temptation of personal gain is prevalent. The codes and principles also remind them not to violate the set rules for it could mean heavy sanctions like renouncing of licenses. The use of professional codes is one way to resolve ethical deterioration in the accounting profession. On the other hand, it can be viewed as selfish on the part of accountants as it only heeds to their individualistic goals. Also, having a set of ethical codes grants accountants an image of trustworthiness and competence. Accounting is a field that has a very high demand by the public. The public, with all their money, is in need of accountancy services so that they could spend their precious time earning more money rather than the grueling task of sorting it. Accounting, as many perceives, is a very technical field, so accountants dedicate themselves to the complex technical aspects of the field leaving out on moral values. Accountant themselves see themselves as professionals that doesnââ¬â¢t require moral codes to conduct practice. Accountants develop an attitude which can be broadly described as lack of incorporating moral judgment on their work. Experts coin this as ââ¬Å"ethical dissonance. â⬠Ethical dissonance in accounting pertains to the attitude of accountants to treat their chosen field as completely morally neutral. As the word suggests, ethical dissonance is very prone to conflicts. Accountants suffering ethical dissonance have a different set of moral codes, or at worst devoid of any, so conflicts with other institutions will be very hard to resolve. The root of this problem is traceable to various issues like ââ¬Å"self-regulationâ⬠practiced by the accounting field. Self-regulation Self-regulation of the accounting field basically means that the accounting field itself makes their own set of codes rather than extracting it from the society. Self-regulation can be something good as it can give the field of accountancy more focus on their field. Self-regulation gained popularity as it is regarded as ââ¬Å"effective controlâ⬠and the most efficient tool for minimizing errors. Accountants acquire some privileges that other members of the society donââ¬â¢t have. This includes the exclusive right to determine who can do the accounting work and how it should be done. These special privileges are granted to them by the state. But their acquired ââ¬Å"autonomyâ⬠doesnââ¬â¢t come free. As an act of courtesy, the accounting profession now burdens having special public interests responsibilities that they should keep high competence and high ethical standards (Gaa, 1994). Once the regulations are agreed upon, it is formalized by law or by organizations of the same field. The organizations monitor and penalize its members if they abide or violate the agreed regulations. If violations are reported, investigations are done by the government or the organization, where the violator is a member. Also self-regulation allows accountants have more focus as they wouldnââ¬â¢t spend time and effort developing professional codes. Self-regulation can incite conflicts because in the end it will have to adjust to what the public wants. For many accountancy experts, self regulation in accounting cannot work accordingly. If extracted a tautological meaning, they are merely regulating themselves of what they should do and those that they cannot violate. The public and the accountancy field is both divided in this issue. Some people tend to go with the decision to leave their financial affairs to their accountants (Gowthorpe & Blake, 1998, pp. 1-3). They wouldnââ¬â¢t question however the accountants will do the job. In this respect, they recognize it that the accountants are the specialists in this field. And so they donââ¬â¢t bother in meddling (or arguing) with their accountants. The gray area of this point is that it is very prone to malpractice, intended or unintended, that can lead to ethical conflicts between the public and the accounting field. Since the moral code is self-regulated, what may be right or wrong for the accountants may be contradicting to those of the public. However, if the state gave the accounting industry autonomy, it means they are given more weight than other institutions. In this sense it is quite unethical for the state have certain biases. Moreover if the accounting industry is given this autonomy, in return they should provide the public quality and honest service with high regards to ethical standards and competence. Ethical lapses in accounting I have acquired examples of ethics in action in the accounting field. I will have to not name the particular agencies involved as it is unethical. Perhaps one of the biggest acknowledgements of ethical misconduct in accounting was done by an insurance company by swapping insurance assets to artificially increase their growth. This is an example of an ââ¬Å"end justify the means. â⬠The insurance company had only thought of its own good not minding how their action affects others. With their artificially fattened network gross, investors are lured to risk their money on a company that has not performed as the unknowingly deceived analysts say. (Flanagan, 2007, pp 38-46) Another ethical lapse in accounting is discrimination. Some insurance companies have gender, racial, and age related biases before they sell their service. This act of discrimination is highly unethical because it contradicts the responsibility of accountants to the public. Researches found out that gender seems to have a great effect on negotiations (Flanagan, 2007, pp. 60-64). (a) Women seem to be greater in number in terms of financial disputes. During negotiations, women prefer being perceived as reasonable. Men are treated to have more economic orientation so they can maximize economic income. Women are treated to have lots of self-doubt about their financial capabilities so they would have to settle with smaller financial settlements. Some companies perceive this as risk to their economic gain so they unethically reject smaller settlements. Women are allegedly to have lesser successes in negotiations in comparison to men. As gender awareness is increasing popularity these days, this ethical lapse would mean many disputes for the accounting industry. (b) There is also aversion for elderly people during negotiations. Many companies see clients with old age (65 up) as great investment risk. Elderly people seem to have more difficulty getting auto insurances. They also find it difficult to cash in their insurance as it could just be interpreted as a scam. Insurance companies group their clients in to two whereas one group is of the adult (23-60) and the other is either very young or very old. The latter group which has both extremities of the age group is treated much differently as opposed to the prior group. The latter group is perceived as to have a higher frequency of accidents that would lead to higher insurance claims. Also, younger defendants are assed more fault than relatively older defendants while all other are treated equally. Again the lapse here is that economic consequences were given more priority than being ethically agreeable. (c) Accounting services seem to have biases in terms of race. Loan default rates are higher for black applicants than white applicants. The lender cannot use race as a qualifier in whether to give out loans or not. There are also variations in insurance terms when race is being considered. Discrimination, the word itself is not obviously ethical. Ladd, 1998, pp. 63-90) Although these acts of discrimination are considered illegal, many practitioners still commit this unethical practice. If there are variations to insurance terms, the act could meet up with the legal definition of discrimination that could cause the agency legal prohibition. Although if there was a denial in loans due to gender, age, and race, even with the legal laws, it would be difficult to resolve because of the self-regulated ethical codes that the industry of accounting is equipped. Economic consequences of ethical issues Probably, one reason why it takes lot of time and discussions before ethical solutions are implemented is because corrections of errors will cause a lot of money for the accounting agencies. Profit maximizing is the priority concern of most businesses, even if they admit it or not. Moreover, maintaining and formulating proper ethical codes would cost companies much money that they would want to put into investment instead. Ruland had identified three philosophical perspectives that addresses the questions of whether accounting regulators should be guided by economic consequence issues. (Ruland 1984) The question of whether ends justify means for the accountants. It is often asked if the desired economic outcome of practicing accountancy justify what ever ethical approach they are taking. We can view this thinking as both negative and positive. On one side, we can view it as the actions should be judged weighed on its moral values. There is also the notion of ââ¬Å"positive and negative responsibilities. â⬠Positive responsibilities hold individuals accountable their own actions. On the other hand, negative responsibilities hold individuals accountable for actions they fail or allow to properly address. In simpler terms, positive responsibilities hold accountants responsible for their own actions, and contrastingly, negative responsibilities hold accountants responsible for the action of other people. Arguably, positive responsibilities can provide a fair presentation of accounts because the accountantââ¬â¢s reputation is on the line, as opposed to negative responsibilities whereas the accountants canââ¬â¢t be blamed for errors of other people. Many still argue that positive responsibilities should not be replaced by negative responsibilities just to avoid financial consequences. There is also the concept of ââ¬Å"the distinction of duty to refrain and a duty to act. â⬠Many accounting firms believe that the pursuit of the best accounting practice is the most important duty of accountants. They are tasked with a duty to refrain by any distractions. They are to focus only on their service, and nothing else, even if it may cause some ethical disputes. An important word here is ââ¬Å"priorityâ⬠as the duty to act gives more priority to addressing issue rather than refraining. Those who argue that economic consequences issues should be the main focus of regulations are favoring the duty to act.
Thursday, January 2, 2020
Divorce And Its Effects On Society Essay - 2647 Words
Divorce. How can that one word bring up such a wide range of emotions? That simple word to some may bring feelings of shame and disgust, while to others it can represent a fresh start and safety from a bad situation. While it would be easy to look at this topic and simply say that it is right or wrong all across the board, it feels inadequate. Every divorce is unique and specific to those within that relationship and could be caused by an array of reasons, so to offer a blanket statement felt insufficient. After looking at this topic in depth and seeing the effect that it can have on both those in the relationship and those around them, I was able to arrive at a conclusion. Divorce should never be a decision that is made rashly or out of convenience, and all other options should be exhausted before arriving at the decision to divorce, but there are some situations where unfortunately it may be the answer. While this may seem like a way to side-step the difficulty of taking a side, ha ving this view actually requires us to get to know those who are struggling with this decision and to meet them where they are in order to offer genuine guidance. Scripture All throughout scripture, we see Godââ¬â¢s feelings about divorce. In Micah, God plainly says, ââ¬Å"For I hate divorce,â⬠says the Lord, the God of Israel, and him who covers his garment with wrong,â⬠says the Lord of hosts. ââ¬Å"So take heed to your spirit, that you do not deal treacherouslyâ⬠(Micah 2:16, New American Standard Bible).Show MoreRelatedDivorce And Its Effect On Society Essay1648 Words à |à 7 PagesHalf of all marriages end in divorce. That means that between a person and their closest friend, one of them is likely to get a divorce (Stanton 3). Thatââ¬â¢s a shocking and scary statistic since divorce is so unhealthy for everyone involved. 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Divorces cause money, crime and education issues and an overall effect on the children caught in the middle, which follows them into their adult life. A $1,000 of taxpayerââ¬â¢s money is spent dealing with the consequences of broken families (ââ¬Å"The Impact of Divorce on Our Societyâ⬠). The amount of moneyRead MorePreventing Divorce And Its Effects On Society3587 Words à |à 15 PagesPreventing Divorce In society today, there are many issues we face without any direction. Divorce is a leading problem that impacts families and communities around the world. In the United States, a divorce occurs every 30 seconds, and this is expected to increase over time. What if there was a way to prevent these rates, or even stop them from happening? What we know, is that divorce is very problematic; however, brushing up on its history, focusing on the present state, and learning how it hasRead MoreDivorce Rates And Its Effect On Society2158 Words à |à 9 PagesThroughout the past several decades, living together before marriage has become normal amongst couples. Divorce rates have drastically increased and marriage has been redefined. Analysis from studies and reliable sources expose this issue and the importance for it to be addressed. Society today is fast paced and self-rewarding, therefore the majority of people have decided to rush into major relationships, which can have immense consequen ces. This should no longer be a standard, rather we shouldRead MoreEffects of Divorce on Society Essay1090 Words à |à 5 PagesIncreased youth crime rate is caused largely by absent fathers as a result of divorce made too easy. Consider this chilling forecast. When we pass the year 2000, we will see two groups of working age adults emerging. One group will have received psychological, social, economic, educational and moral benefits and the other group will have been denied them all. The first group will have grown up with a father present in the house and the second group will have not had a father present. The groups willRead MoreEssay about The Effects of Divorce in American Culture1719 Words à |à 7 PagesThe effects of divorce on the American culture are immense. Social scientists have been studying these effects for many years now. The studies are continuing to confirm that the climbing rate of divorce in the American culture is hurting the society and also frequently deva stating the lives of many American children. More often than not people decide to get a divorce before they really think about the effects of divorce. People usually decide to get a divorce based on emotion rather than logic whichRead MoreEssay about How Divorce is Affecting the American Culture1667 Words à |à 7 PagesThe effects of divorce on the American culture are immense. Social scientists have been studying these effects for many years now. The studies are continuing to confirm that the climbing rate of divorce in the American culture is hurting the society and also frequently devastating the lives of many American children. There are many areas in which divorce has a negative effect in the life of a child or an adult. Many of these effects also directly correlate to the effect on a society. HoweverRead MoreHow Divorce Has Changed Changing Society1491 Words à |à 6 PagesSociety is constantly changing. We are able to visualize these changes year after year by way of statistics. This allows us to be able to use these values to qualitatively analyze correlation, causation, and effect. One topic that has benefited from the use of statistics to measure its effects is divorce. Divorce is defined as the legal process of dissolving a marriage, thus separating two individuals (Merriam). From generation to generation, divorce has been on a steady increase. The annual rate
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