Themes Of Dr Jekyll And Mr Hyde And Macbeth - 1322 Words

Ambition: The Real Villain Edna Ferber, an American novelist, comments, â€Å"Perhaps too much of everything is as bad as too little† (Ferber). The Strange Case of Dr Jekyll and Mr Hyde by Robert Stevenson and Macbeth by William Shakespeare both illustrate this idea. In Stevenson’s novel, a scientist named Henry Jekyll experiments with the phenomenon of separating one’s dual nature, which unfortunately kills him because he is not able to take control of his evil side. In Shakespeare’s play, Macbeth, a Scottish general, is consumed by the desire to become king and kills many people to achieve his goal, after three witches tell him about his future. Through the use of conflict, both literary works demonstrate how excessive ambition corrupts the†¦show more content†¦Macbeth is torn because he wants to be king, but he does not want to suffer the consequences. Although he wishes for the situation to benefit him, he is aware of the punishment he will face in the afterlife. Macbet h hesitates to kill King Duncan, but his desire to be king results in a war for a clear conscience. Furthermore, both Jekyll and Macbeth have difficulty making decisions and in turn, have trouble accomplishing their goals. The characters’ urge for success cause them to hurt themselves. Moreover, careless and dangerous actions are also caused by one with a strong desire to fulfill their wishes. Jekyll and Macbeth are engulfed by their craving to reach their goal as they act without care of the consequences, which result in violent battles with others. Jekyll, when he is transformed into Hyde, does not have concern for what happens to others. Enfield, a cousin of Utterson, relays to Utterson the story of how Hyde hurts a young girl. â€Å"The man [who tramples] calmly over the child’s body and [leaves] her screaming on the ground† is Hyde, whom Enfield envisions in his head whenever walking by the corner of the incident (Stevenson 7). Hyde, being the evil side of Jekyll, has little regard for others, as he acts however he likes. As Jekyll exercises this side of him, he strengthens Hyde and his two sides become more distinct. At this point, Hyde is new to him and he aims to learn how toShow MoreRelatedComparing Human Nature in Macbeth and Dr Jekyll and Mr Hyde1596 Words   |  7 PagesDr Jekyll and Mr Hyde CA The strange case of Dr Jekyll and Mr Hyde was written in the Victorian Era by Robert Louis Stevenson, this novella dwells into the concept of the duality of human nature. The narrative is extremely fragmented structure due to the use of multiple narrators and through the use of mixed media, in the form of letters and accounts. The inconsistent structure conveys that of a gothic detective story; which were very popular in the Victorian era. Victorian London at the time wasRead MoreMacbeth : The Duality Of Human Nature1741 Words   |  7 Pages One of the prominent themes is appearance versus reality, the duality of human nature. In Macbeth we see this theme numerous times in many of the scenes. In act 1 scene 3 Macbeth meets the witches for the first time they give him the vision of being ‘thane of Cawdor’ and thereafter the ‘king’ himself. After the vision we begin to see that Macbeth has begun pondering whether he shall murder Duncan and taking his ‘rightful’ place as king. However at the end of this scene he begins to think in a rationalRead MoreEvil in Shakespeares Macbeth, Mary Shellys Frankenstein and The Strange Case of Dr. Jekyll and Mr. Hyde1782 Words   |  8 PagesEvil in Shakespeares Macbeth, Mary Shellys Frankenstein and The Strange Case of Dr. Jekyll and Mr. Hyde Evil has always been in everyones lives. Some people have it more than others. There are places in the world where evil almost takes over. It crops up in all kinds of places, all over the world. In these texts, Macbeth, Frankenstein and The Strange Case of Dr. Jekyll and Mr. Hyde there is a definite theme of evil throughout. In this essay I will write aboutRead MoreMargaret Atwood Spotty Handed Villainesses1879 Words   |  8 Pagesbecause this would be a reflection of society, as well as good women. Her aim in the second part of the speech is then to defend the current portrayal of both good and bad women in fiction and to differentiate herself from the feminist movement. LISA THEMES Atwood’s speech deals with the issue of the portrayal of women in literature, their role in society and the impact feminism has had upon this area. In dealing with these issues she uses various techniques, including cumulative listing, allusions,

Important Characteristics Of An Individual s Behavior

Business is a broad field, and there are many important characteristics that play a significant role in ensuring that business decisions are done correctly. Laws and regulations are made and enforced to make sure that corrects decisions are done. One of the main purposes of laws is to make sure that ethical principles are not broken. However, each situation is different and some times laws and ethics intertwined, and laws could cause people to act in unethical ways. Ethics could be defined as moral principles that guide an individual’s behavior. Ethics could be influenced by the person who is seeing it and by the culture in where the situation is taking place (McKay, Nitsch Peters). A major guideline that could be used to evaluate if a situation is ethical is to determine if a situation is right or wrong. Is very important that businesses or global banks follow ethical guidelines. This would allow society to trust in their decision making. The word society covers a big group of people, which include investors, clients, and other financial industries (McKay, Nitsch Peters). Having ethical guidelines would help a business or a bank to growth in a healthy way for a long term. Moreover, a recent ethical scandal that took place in London but had a huge influence in the United States was the JP Morgan London Whale Scandal. This incident took place in 2002, and it brought huge losses to the biggest bank in the United States. This is what happened in 2002, JP Morgan tradersShow MoreRelatedHigh-Performance Teams1225 Words   |  5 PagesAbstract The purpose of this paper is to explain how a group can become a high-performance team. The purpose is also to examine the impact of demographic characteristics and cultural diversity on group behavior. This paper will illustrate how demographic characteristics and cultural diversity contribute to or detract from high-performance teams. High-Performance Teams A high-level of performance makes up the basis for groups and teams today. High-performance is a major focus for many organizationsRead MoreCybercrime Law Research Paper911 Words   |  4 Pageschoose not to participate in the criminal behavior. On the other hand the positive school of criminology believes that individuals participate in crime because of forces beyond individual control and relies on the scientific method to prove it s theories (Cullen amp; Agnew, 2006 ). Individuals should not be held solely responsible for their actions because not everyone is rational. Outside factors can play an important part in determining one‟s participation in crime. Now that we haveRead MoreOrganizational Citizenship Behavior Is Defined As A Set Of Behaviors1669 Words   |  7 Pagesreview Introduction: Organizational citizenship behavior is defined as a set of behaviors which extends from one s basic requirements of job. Generally, organizational citizenship is extra role behavior or a variety of behaviors like helping colleagues and organization by presenting it in a positive way in front of others and by doing over time voluntarily. The first research made on organizational citizenship behavior was by Bateman and Organ in 1980 s. They presented their genuine theories that wasRead MoreAdolescent Drug Abuse And Alcohol1426 Words   |  6 PagesSubstance abuse can lead to negative behavior such as problems at home and school, loss of friends, health issues, and lack of memory. This paper will focus on how peer, family characteristic, and individual and factors link with substance abuse in adolescents. It also will show a connection and variables linking to factors in at risk youth. It is a fact that most adolescent are influence by drugs and alcohol because of their peers, family a nd individual characteristic. IntroductionRead MoreThe Biological Theories Of Crime Essay1218 Words   |  5 PagesBiological theories of crime attempt to explain behaviors through examination of individual characteristics. Cesare Lombroso was one of the founding fathers of the biological theory of criminology, stating that criminals are biologically different from non-criminals. The biological perspective explained that crime was a characteristic of human nature. Through Lombroso’s research observing physical characteristics in Italian prisoners and soldiers, he concluded that criminals were physically differentRead MoreWhat Is Organizational Culture And Discuss Factors Associated With Understanding An Organization Is Its Success1353 Words   |  6 Pagesassociated with understanding an organization s culture, with examples presented to show my discussion points. This essay will therefore discuss some of the main reasons why it is important for organisation and when it should be changed. In the era of globalization, exploring and understand the culture and behavior of the organization have become very important, as it is composed of people of different race, color and culture. Organizational behavior culture largely determines the interaction ofRead MoreBehavioral Genetics : How Does Genes Influence Brains Behavior1600 Words   |  7 PagesBehavioral Genetics: How does Genes Influence Ones Behavior Many believe that the environment such as the individuals people associate with, the extracurricular activities people are involved in, the music people listen to, including things shown on tv and video games all influence behavior. Though all of the things listed above are said to be true, and do indeed play a role in behavior. There are major things inside the body that trigger peoples behavioral responses. Those major things are calledRead MoreSituational Leadership Theory Of Leadership Essay1214 Words   |  5 Pagesleadership depends upon each individual situation. This theory requires an individual to analyze the needs according to a particular situation and then act towards it. Ability or maturity of the followers are equally important than leader who leads the situation. Situational leadership theory is a part of the group of the theories which are known as contingency theories of leadership. Contingency theories of leadership suggests that a leader s efficiency is related to the leader s skills or behaviour inRead MoreMedia Aggression And Aggressive Behavior Essay1033 Words   |  5 PagesI found that this review examined just how aggression and aggressive behavior is depicted in the media and how this impacts society’s perspectives and thoughts when it comes to aggression behavior. There was a review of the literature by the authors, in which they analyzed the relational and physical aspects of aggression in many media aspects (film, broadcast television, music, books, and video games). Findings across media types, the evidence finds that both physical and relational aggressionRead MoreDifferent Types Of Individual Behavior1683 Words   |  7 Pagesstrongly depends on how well the individuals work together as part of a team and how they p ortray themselves with their personality and emotions. One’s individual characteristics can greatly affect how well they can work with others. These individual characteristics include; personality, values, self-concept, perceptions, emotions and attitudes, and stress. In combination with one’s individual characteristics, there are four variables that influence an individual’s behavior and performance. These four

Management of the BLM’s Public Lands System Free Essays

The government has control of over one-third of the nation’s land, and 398 million acres of that is controlled by the Bureau of Land Management (BLM 6). This land holds a wide diversity of resources, from timber and grazing lands found on the surface, to a mass of oil, natural gas, and minerals lying below the earth. The history of these lands is hardly a dull story, because it is the story of the taming of the â€Å"Wild West†. We will write a custom essay sample on Management of the BLM’s Public Lands System or any similar topic only for you Order Now Should the BLM though, still be controlling these lands under the same laws that were put in affect to establish the â€Å"Western frontier†? I feel that a radical reevaluation of these laws needs to take place, in order to adapt them to the changing demographic and technological advancements of our society. This topic is of importance to park and recreation professionals because it will directly effect how the lands that they are using for parks, are going to be used. The laws that are remaining are allowing companies to hurt the land, which is against the mission statement of the BLM. The BLM mission statement says, â€Å"the Bureau is responsible for the balanced management of the public lands and resources and their various values so that they are considered in a combination that will best serve the American people. Management is based upon the principles of multiple use and sustained yield; a combination of uses that takes into account the long-term needs of future generations for renewable and nonrenewable resources. These resources include recreation, land, timber, minerals, watershed, fish and wildlife, wilderness, and natural, scenic, scientific and cultural values† (BLM 7). Therefore by allowing these old laws to remain they are pulling away from their mission statement. Throughout the 80’s the Bureau of Land Management developed a host of programs and emphasized a number of others – outdoor recreation, wildlife and fisheries, toxic materials management, and wetland enhancement, to name a few – but there are still many problems that must be addressed. Due to the increasing demand for outdoor recreation, there has been an overcrowding in our local, state, and national parks. There is a demand for BLM to do more in outdoor recreation. Eight of the 10 states with the highest population growth between 1970 and 1980 were states with substantial acreages of public lands administered by the BLM (BLM 12). The visitation to those lands has increased nearly three-fold in the past 20 years, and there is an expected increase of between 40 and 60 percent by the year 2000 (BLM 12). The amount of people that visit our park system each year is having a profound effect on the ecosystem of the parks. An ecosystem can only absorb the effects of a small number of man-made facilities on it. The number of large complexes that the public wants in their parks has effects that extend beyond there immediate boundaries. Yellowstone Park has to dispose of nearly 7,000 tons of garbage every year (Houston 3). The BLM needs to expand efforts to maintain facilities to protect public investments and the health and safety of the visiting public. In addition to providing additional facilities with Federal funding and private sector concessions to meet the growing outdoor recreation demands. This would allow more destinations for the public that are seeking an outdoor experience, causing the crowding to become less dense because the users would be more widely distributed. Setting more public lands aside for parks would preserve that land for the future. Seeing that a park on BLM lands would require a greater on-the-ground presence, to monitor its use. A problem that is closely related to that of outdoor recreation is providing a suitable habitat for the large diversity of animals that live on the BLM’s Public Lands System. Many of these animals are available to the hunter, trapper and fisherman; some are threatened or endangered; most contribute to the pleasure of wildlife viewing; all contribute to the ecological diversity of the Public Land System (BLM 14). With so much land under the control of the BLM, the bureau manages more wildlife habitat than any other agency or group in the United States. The wide diversity of lands that is under their control supports over 3,000 species of animals and an untold number of plants and invertebrate species. Public lands, wildlife and fisheries resources are important to the American Economy. For instance, during the 1985-1986 season, over 5 million hunter use days occurred, with hunters spending an estimated $145,000,000. As for fishing, there where over 3 million days at an estimated $55,000,000 spent by fishers (BLM 14). Wildlife also contributed to enjoyment of the public lands for millions of campers, hikers, photographers and other users. These users spent over 230 million hours on the public lands ands waters during the 1985-1986 season. The money put into the system by these users was estimated at around $200,000,000. Surely the economic value of wildlife can be seen, but there is also an indescribable intrinsic value that can be given to them to. Nevertheless improving habitat for wildlife improves more than just the wildlife; it helps out the whole ecosystem. For instance, wetland habitat improvements for wildlife also improve water flow and water quality for downstream users. Vegetative manipulation projects intended to improve big game forage also improve livestock forage and watershed conditions. So it should be easily seen that habit improvements for the sake of wildlife would be not only a profitable change, but also an environmentally sound change. Another change that needs to occur on Federal Lands is a change of the General Mining Law of 1872 that was passed while the West was still being settled The 1872 mining law opens most public lands for mining if prospectors find gold, silver, copper or other valuable hard rock mineral deposits. The laws’ goal was to encourage the region’s development. Congress offered public lands for the taking by the enterprising homesteader, stockmen, miners and loggers (Arrandale 531). The frontier closed a century ago, but the law still remains. On May 16, 1994 Secretary of the Interior Bruce Babbitt was forced by the mining law to sell 1,949 acres of federal lands in Nevada to a Canadian-based mining company. The land that was sold held a gold supply of an estimated $10 billion. Surely the deeply indebted United States Government would prosper from a sale of that much gold, but by law the government was forced to sell it for $5 and acre. The government received less then $10,000 for the deal (Arrandale 531). In relation to the mining law the government does not require the miners to restore the mined site once the minerals are gone. Which in turn would prevent wastes from polluting surrounding lands and nearby streams. Former Interior Secretary Stewart L. Udall says, † The hard rock mining industry has traditionally been able to ‘externalize’ costs, as economist say, simply by abandoning its played-out mines rater then reclaiming them† (Arrandale 534). The fact that there is 500,000 abandoned mines, proves the last statement is true. These mines are polluting 32 states because of the use of the new â€Å"heap leaching† technology that uses cyanide solutions to extract gold from ore. The Environmental Protection Agency (EPA) is now spending $40,000 a day to control cyanide leaking from a Summitville, Colorado gold mine that a mining company abandoned (Arrandale 534). I feel that the United States Government needs to amend the mining law, so that it can address some of the previously mentioned problems. I feel that companies should be allowed to remove viable minerals but they should have regulations placed on them. The U. S. Supreme Court and state courts have upheld state regulations of oil and gas operations to prevent waste (Kusler 147). Since minerals are of a fixed supply I feel that they should be regulated for future use. The mines that do extract a predetermined amount of minerals would also be required to restore the sight back to the natural state of the land, before mining was started. Not only would they be required to return the surface of the land, but also the underlying ground, so as it is not polluted. But they would not receive this land for a mere $5 and acre, I propose that they be charged a certain percentage of the gold removed as rent for the land, for as long as they mine the land. Upon incorporation of all of these laws, which none of the current mines would be exempt from, I feel there would be a reduction of mines. With less mines mineral supplies would be preserved, and the price of minerals would go up, returning profit to the remaining mines, and supporting the government. Another area of the land managed by the BLM is rangeland. Since rangelands account for nearly 162 million acres of public land, the nation’s rangelands are a vast source of renewable resources. Among many other values the range supports about 4 million head of livestock. Which is an important element in the economic well being of many rural communities and the almost 20,000 operators who depend on public land grazing to support them. The public principally sees BLM as manager of the public rangelands. The approval from the public for the BLM then is mostly related to their management of the grazing lands. Support for the BLM is based on the management and conditions of the rangelands that are under their control. So the BLM sets below-market livestock grazing fees and loose federal regulations of how ranchers manage sheep and cattle on public lands. Ranchers now pay $1. 98 per â€Å"animal unit month†(AUM)- enough forage to feed one cow and a calf, five sheep or a horse for a month. On the other hand, privately owned ranges in the West, leased for nearly five times that amount, an average of $9. 25 per AUM (Arrandale 534). Having fees this low gives an incentive for the rancher to put more animals out to graze on the deteriorating land. Why graze one cow on private land, when you can graze at least four on government land? Why should the ranchers care is they are destroying the public lands when they can move to a more productive spot when their land is destroyed? Because of this, taxpayers spend millions of dollars subsidizing the damage of public lands. Clearly, grazing does belong on public lands, because if done correctly you are simply harvesting a natural renewable resource. But when you allow money hungry cattle ranchers to graze as many cattle as they please, you begin destroying the land. So I feel that there should be an environmental assessment of the grazing lands, to determine a sustainable AUM for the land, to insure there is no further damage sustained by the land. Once this is determined, you can charge them a fair price that is competitive with the price of private land. This way the government could produce more revenue for it self, while again protecting the land. These are just a few of the changes that need to occur on the public lands. However, for an overall solution the government needs to redefine it’s older laws, so that they can have better control over public lands. Included with the changing of the laws would be a price increase for the resources that the government is basically, at the present time, giving away. When this occurs, it may help with the huge debt of the country, and by different means than taxing the common people of the country. This would require the rich mining companies, to actually pay for the gold that they are removing from the ground. With all these regulations in place, and strict guidelines to the extent of extraction of natural resources, the environment, and ecosystems will improve. How to cite Management of the BLM’s Public Lands System, Essay examples

Accounting Theory Management

Questions: Jimmy is the chief accountant at clothing retailer King Ltd and has been in this role for around 10 years. King has a June 30 year end and Jimmy is finalising the year end accounts. In finalising the inventory valuation Jimmy has a discussion with the warehouse manager. Jimmy is informed of the existence of a large amount of slow-moving stock. A closer inspection of the stock reveals that it is ten months old and would normally have been written down several months earlier if normal procedure had been followed. Jimmy decides to follow up the issue of the stock valuation with the managing director Peter Gladstone. It is well known within the company that Peter is also a key shareholder of King. Jimmy is suspicious that Peter may have given a directive to maintain inventory values. Peter informs Jimmy that there is no need to write down the stock in the year end accounts. Jimmy suspects, however, that Peter wants the balance sheet to carry inflated stock values because he wants to sell King on terms advantageous to the shareholders. Peter goes on to tell Jimmy that he is aware of a potential buyer who is looking to inject capital into the business and that if the sale proceeds then all employees will hold onto their jobs and that Jimmy will receive a substantial pay increase. Required: a) Define the normative ethical perspectives of teleology and deontology. b) From an ethical egoist perspective, what would be an appropriate course of action for Jimmy? Justify your choice. c) Would your answer to b) be different if Jimmy pursued utilitarianism? Justify your position. d) Advise Jimmy of an appropriate course of action from a deontological ethical perspective. Outline why it is based on deontological ethics. Answers: Overview The selected news article, i.e. https://www.abc.net.au/news/2016-02-03/nsw-accountant-facing-fraud-charges/7137160 (Refer to Appendix) focuses largely on the fraud charges that were posed against an accountant named Nicholas James Ellis of Lake Macquarie in New South Wales. The Australian Securities and Investments Commission (ASIC) charged 44 years old Nicholas James Ellis, with an allegation of misappropriating thousands of dollars. It was also evident through investigation that he had committed such offences of fraudulence even in the past and that too around 23 times, for which he had to appear before the Downing Centre Local Court. Majority of those cases related to the misleading statements, which he had made regarding his previous investments (Wakatama, 2016). ASIC made the allegations against Ellis as mentioned in this news article was that he was involved in a fraud of misappropriating approximately $857,000from the funds of the inventor during the tenure of his directorship from March 2009 to June 2010. It was also been investigated that he had utilized the money for his personal benefits such as purchasing a home of $3 million. He had also laundered $250,000in paying off to the investors of his previous failed investment, which he used to run personally. All these charges individually can penalize him for a minimum of 5 years up to a maximum level of 10 years of imprisonment. Moreover, in the year 2013, he was also been prohibited from offering financial services for 6 years (Wakatama, 2016). Major Accounting Issues The ethical issue of financial accounting is the foremost decisive aspect notable in this particular case relating to Ellis. The section of ethical concern that is evident in the case of Ellis is the Misappropriation of Assets, which means the accountant (i.e. Ellis) has been using the assets of the company for his own benefits. In ethical concepts, it can also be stated as an embezzlement of the companys funds/assets for personal benefits that largely affects the stakeholders (Freedman, 2016). Another very significant issue that can be found in the case as presented in the news article is the making of misleading and false statements, which is considered a part of the integrity related issue of accounting laws. According to this issue, the professional accountants associated with the corporate sectors need to be well aware of the integrity of their position and the manner they need to present their dealings in the real world. The foremost aspect that the accountant needs to understa nd is the terms of integrity, which involve the need to be truthful, honest and straightforward in managing their professional relationships. They also need to maintain honesty in making statements regarding the financial issues, so that the reports as well as the other financial documents are presented to the stakeholders of the respective company with utmost accuracy. Lack in professionalism is also a very important issue that can be inferred from the case of Ellis as provided in the news article (IFAC, 2006). Accounting Theories Accounting theories refer to the logical interpretations as well as justifications with the support of various principles, which are not only for the evaluation and for supervision of the accounting practices, but also for its development and innovation in the long run. The principles, customs and procedures on which the accounting theories are implemented are actually the Generally Accepted Accounting Principles (GAAP), which has its respective justifiable reasoning. The accounting theories can be categorised under various heads namely, Descriptive Theory, Deductive Accounting Theory, Evaluative Accounting Theory and Generally Accepted Theories among the most important ones (Riahi-Belkaoui, 2004). The theory that relates with the offences of Ellis as presented in the news article can be evaluated with the help of the Inductive Accounting Theory, as it mostly highlights the previously occurred events within an organisation with respect to the accounting perspectives. In the case prov ided, it can be found that Ellis is charged for the ethical offences, which he committed in the past for which he is liable to be penalised (Wakatama, 2016). Application of the Accounting Issue and Theories with the Case The Misappropriation of Assets is a very significant ethical issue of accounting law, which is apparent from the case of Ellis as presented in the news article. As per the article, Ellis withdrawn money from the investors funds and used for his personal needs of buying a house and paying off his personal debts. In both the cases, Nicholas James Ellis had committed offence of Misappropriation of Assets for which he is liable for appropriate punishments as well as penalties for compensation. The violation of ethical laws of accounting has harsh penalties, as it tends to affect a large group of people financially (Freedman, 2016; Wakatama, 2016). Another offence that he committed was making misleading and false statements in the past regarding his previous investments. This offense is likely to have caused problems of inaccuracy in the organisational reports, which also asserts him to be liable for penalties as compensation. This is an issue related to his personal integrity as a profes sional accountant as well as that of the organisation as a whole. This also hampers professionalism as per the accounting laws, which is also a very serious issue as depicted in the news article of Ellis (Wakatama, 2016; IFAC, 2006). Summary From the overall discussion, therefore, it is apparent from the news article on Ellis that he, being a professional accountant had nor adhered to the ethical considerations of the accounting laws and was hence liable for financial penalties as well as punishments for around 23 cases in the past. Most importantly, he was charged by ASIC on the recent case of Misappropriation of Assets, which has been clearly explained in the above discussion with the help of relevant accounting theories as well as the major accounting issues. The logical interpretations and justifications of the issues with relation to the offences of Ellis also clearly depicts the proper understanding of the viability of the punishment as well penalty that he is charged with for his unethical offences in the field of accounting. References FASB. (2005). Proposed statement of financial accounting standards on business combinations file reference 1204-001. EMC, 1-2. FASB. (2005). FASB exposure draft, proposed statement of financial accounting standards, "business combinations, a replacement of FASB statement no. 141". File Reference: 1204-001, 1-5. FASB. (2005). R.K. Company. File Reference: 1204-001, 1. FASB. (2005). Pooling vs Aquisition accounting for merged cooperatives. File Reference 1204-00 J, 1. Freedman, J. (2016). What is an "ethical issue" in financial accounting? Retrieved June 01, 2016, Guerin, K. (2003). Encouraging quality regulation: theories and tools. New Zealand Treasury Working Paper, 1-20. IFAC. (2006). Code of ethics for professional accountants. Ethics, 1104-1213. Posner, R. A. (1974). Theories of economic regulation. Working Paper, 1-44. Riahi-Belkaoui, A. (2004). Accounting theory. Boston: Cengage Learning EMEA. Wakatama, G. (2016). NSW accountant facing fraud charges. Retrieved June 01, 2016, Williams, K. (2005). FASB, IASB publish joint proposals on business combinations. Streetwise, 19.