Kondracke and Vidal Evaluation Essay Example for Free

Kondracke and Vidal Evaluation Essay In the article, â€Å"Don’t Legalize Drugs† by Morton M. Kondracke, composes on the upsides and downsides of the legitimization of medications in a persuading approach to enable the peruser to comprehend a definitive ruin of our general public if the sanctioning of medications becomes effective. His persuading tone is united by his consistent, outside assets, and expectations from solid specialists. His utilization of feeling likewise enables the peruser to have a more profound comprehension of the difficult issues of legitimizing drugs. As Kondracke states first and foremost, â€Å" if the promoters of legitimized drugs do have their way†¦there will likewise be more unpublicized lethal and harming crashes, more occupation mishaps, more youngster disregard, a greater amount of nearly everything related with substance misuse: babies brought into the world dependent or retarded..† wanting to contact the hearts of the many. Kondracke utilizes outside assets, for example, Dr. Robert DuPont who is the previous chief of the National Institutes of Drug Abuse and his forecasts to help further his contention and give believability. In addition to the fact that he shares with the peruser outside sources and studies, however he makes reference to numerous models by looking at the expectations of sanctioning medications and the real consequence of liquor in America and what impacts it would have on our general public if liquor has just accomplished such a great deal to change America. The main genuine blemish I see with this article is that it is old and much in our general public has changed. In the article, â€Å"Drugs: Case for Legalizing Marijuana† by Gore Vidal, his case for the sanctioning of weed isn't exactly persuading enough to try and consider it a case. Nothing in his article is by all accounts conceivable on the grounds that he utilizes no genuine measurements aside from his own when he says, â€Å"†¦I have triedâ€onceâ€almost each medication and loved none discrediting the mainstream Fu Manchu hypothesis that a solitary whiff of opium will oppress the mind.† which doesn’t assist his with packaging at all observing that he could have made up that side story on the spot. In addition to the fact that he shares no genuine credible proof, however the article is likewise more than forty years of age and things have certainly changed. The reality of this article isn't all around grew enough which gives the peruser to a greater degree a snicker than profound thought thinking.

Olivia asks Viola Essays

Olivia asks Viola Essays Olivia asks Viola Paper Olivia asks Viola Paper Article Topic: Twelfth Night Twelfth Night (1601) uncovered Shakespeares mocking disposition toward the cultural standards of the Elizabethan time. The Carnivalesque title achieves ideas of both the reversal of cliché jobs just as the abundance of the Christmas time frame. Feste maintains the festival soul while Malvolio is oppositely restricted, truly now there was a move from the medieval family unit which is increasingly similar to Olivias with any semblance of Sir Andrew and Sir Toby to the marketed private world, significantly more like tally Orsinos. All through the play a differentiation is kept up between the tight, eager, rich court where individuals talk an anxious stanza and the free-wheeling family unit of Olivia, where acknowledge for the extraordinary minutes in Olivias desirous meetings with Cesario, individuals live in nice composition [1] However the bubbly soul is destructed by the abundance of Malvolios discipline giving an enemy of carnivalesque completion, restoring the significance of the social pecking order. Appearance and reality demonstrates risky for an ontological perusing, a characteristic point of view that is and isn't nothing that is so [2] Feste questions the thought of the real world and appearance as he is the main character to see through the others veils, while Viola is simply the main character valid, and mindful of her own camouflage in any event, revealing to Olivia that her appearance isn't reality I am not that I play 112, 176, which delivers a metatheatrical component. The noteworthy woman of the house, which right? [3] enquires Viola as Cesario, not having any desire to cast away her discourse [4] that was astoundingly well penned[5] on somebody of no essentialness. In doing so she causes to notice the misrepresentation of her customary commendations moreover irritating Olivia by not perceiving her, or professing not to perceive her, who thusly won't affirm that she is the woman, besides continuing to gripe about Cesario, being saucy at my door. [6] What is yours to give isn't yours to hold states Viola as the woman did for sure usurp herself, and now uncovered, ought not be permitted to keep the endowment of herself to herself, she ought to circulate her expressions of love to Orsino and remunerate his affection. Olivias refusal to tune in to the applause Viola discusses unveils her lack of engagement and emphasis on hustling up the young. Come to what is significant int. I excuse you the applause. [7] Presently Viola masked as Cesario and Olivia camouflaged by her cover both have biases about the others conduct anyway Violas perseverance in distinguishing the Lady through mask, warrants Olivias enthusiasm as Viola asks Good madam, let me see your face. [8] Olivia uncovers herself truly, breaking a vow she guaranteed she never would, we will close the drape and show you the image [9] Shakespeare frequently utilizes mind to infer a potential relationship, as Olivia forcefully answers Tis in grain sir, twill suffer wind and weather[10] this prompts the joke of decreasing Olivias excellence to a separated rundown thing, two lips impassive red one jawline [11] the clever trade creates Olivias sentiments of detachment, to intrigue lastly to adore. Besides the willow lodge discourse, willow being emblematic for spurned love gives Olivia an inappropriate impression as Viola talks about how she would cherish Olivia on the off chance that she were the Duke, obviously uncovering her actual affections for Orisno, additionally found in Act two Scene four never disclosed to her adoration, yet let camouflage, similar to a worm ithe bud, feed on her damask. [12] Metatheatre dependent on the performative component regularly offers a dramatic microcosm of the showy circumstance, and such procedures as the utilization of satire. When Olivia asks Viola would you say you are a humorist? [13] an on-screen character? Shakespeare depends on crowd complicity for Viola to be sure is both an entertainer in a parody just as a character acting another. Additionally adding to the trickery or fanciful trickiness of the crowd is that in Elizabethan occasions, ladies were not permitted to be on the stage so the female characters would be played by men professing to be ladies. In a play like Twelfth Night where camouflage is indispensable to the plot, this could turn out to be confounding. For instance, Viola would be played by a man professing to be a lady claiming to take care of business. Double dealing and Delusion are vigorously played upon all through anyway it is dominatingly self trickery, as Orsino proclaimsthy mind is a very opal[14] a material which changes when light strikes it, he additionally concedes his own flighty air if music be the product of adoration play on Enough in two lines his state of mind significantly changes, resembling his affection more enamored with adoration than with his escort [15] Viola, un-tricked of her actual self is unequipped for staying fair-minded in this scene and gets impolite in her methodology, coming bizarre, and through visually impaired envy of the Dukes enthusiasm for Olivia, comments to Olivia when requesting endorsement of her excellence, Excellently done, if God did all[16] suggesting she may just be delightful with make-up, moreover blames her for being pleased, I see what you will be, you are too proud[17]. For a worker this is absurd, after all she is blaming a Lady for pride-one of the seven dangerous sins. Olivia anyway doesn't rebuke Cesario, just expressing, you are presently out of your content. [18] She also starts to come bizarre and uncover her actual self, from the outset she is extremely skeptical and contemptuous of the errand people discourse, commenting icily when Viola alludes to the Dukes love lying in his chest, O. I have understood it: it is blasphemy. [19] Further on in the discussion anyway she uncovers a progressively fair understanding into her affections for the Duke.

Ethical Organization and Code of Ethics Paper Free Essays

The connection between morals, ethical quality and social issues in the legitimate condition can be once in a while confounding. It must have the perfect parity. For when they cover, something exploitative can likewise become something unlawful. We will compose a custom article test on Moral Organization and Code of Ethics Paper or on the other hand any comparative theme just for you Request Now At the point when they don't cover, the unlawful activity can some way or another appear to be moral. Or on the other hand it can in any case be legitimate yet appear to be dishonest. Obviously the cover is the point at which you have the most clear game-plan. For when it is a deceptive circumstance, and not illicit, it comes down to the company’s individual code of morals. In business today, law and morals isn't the equivalent thing.The meaning of law is steady all inclusive guidelines. It is broadly distributed, for the most part acknowledged, and normally upheld. The laws depict how we are required to act in our general public. The details of this definition go as observes: * A law is reliable if two necessities negate one another, neither can become law. A law is all inclusive if at least two necessities are relevant to everybody. For a law to be distributed it must be composed for open openness. For a law to be acknowledged, it must be for the most part complied. What's more, for a law to be upheld, society must be constrained to obey it in the event that it isn't as of now done voluntarily.The meaning of morals originates from the Greek word ethos which means character, and from the Latin word mores which implies customs. In the English Language, we set up them and they characterize how we interface with one another. Morals and legalities are normally correspondingly related. Be that as it may, moral qualities regularly go past legitimate obligations. Some of the time the law mentions to us what is moral. That doesn’t mean they generally coincide in agreement. The accompanying outline from the article, Law versus Morals, Anstead, 1999. shows how law and morals overlap.In today’s business world, privately owned businesses and associations ordinarily set up their own code of morals that are authorized inside as opposed to standing just by the administration laws. This doesn’t imply that they don’t need to observe government laws or our society’s implicit code of morals, however inside their workforce, they have an away from of decides and guidelines that their representatives cling to and have generally consented to in arrangement. This is the place the cover in the above outline would be and it likewise gives an away from of activity if something untrustworthy or illicit ought to occur. There is an unmistakable connection among law and ethics.It appears to be generally significant at the administrative level. They are the individuals in these organizations and associations that ensure all representatives follow the business’s own code of morals just as complying with every Federal Law, State Laws, and Local Laws. In this way, they would must have the most noteworthy comprehension of our Legal System, just as the Company’s strategic objectives. There are two methodologies you can take to morals inside the business association. There is the Individualistic methodology, which implies â€Å"every individual in an association is ethically liable for their own conduct and any push to change that, should concentrate on the person. (Earthy colored, 2010) The other methodology, the Communal methodology implies that â€Å"individuals are seen not in disconnection, yet as individuals from networks that are incompletely answerable for the conduct of its members.So, to comprehend and change the individual’s conduct, we should comprehend and attempt to change the networks. † (Brown, 2010) Any viable arrangements must consider both the common and Individualistic methodologies and locate the more appropriate in every circumstance. When confronting such predicaments, the loads we relegate to specific qualities will now and again lead us to pick those authoritative strategies or activities that advance the benefit of all. At different occasions, our qualities will lead us to pick the strategies and activities that will ensure interests and privileges of people. Be that as it may, maybe the best test in conversations of morals in associations is to discover manners by which associations can be intended to advance the interests of both. † (Brown, 2010) Unfortunately, sooner or later about each worker of pretty much every business will locate that another representative is accomplishing something unethical.This will without a doubt test his/her own morals and qualities. Exploitative conduct that is as yet lawful falls into a hazy area. Since various individuals have various perspectives with regards to moral issues, the observer to this needs to pose oneself some troublesome inquiries. What is my opinion about this? Do I report it or disregard it? For simply this sort of circumstance, numerous organizations have received methods for the board of deceptive conduct. To start with, they make an organization strategy, recorded as a hard copy, to be perused and marked by each employee.This will delete any sentiments of uncertainty by another representative who observes the dishonest circumstance. Next, they give an away from of what is anticipated from the individual who found the exploitative conduct. It ought to incorporate who to contact and how to approach reaching this director. Clear guidelines make for considerably less faltering when announcing a circumstance like this. It likewise abbreviates the time in managing the issue. Numerous unscrupulous yet legitimate issues can get hid where no one will think to look only in light of the fact that supervisors aren’t sure how to continue with it, and afterward it becomes overwhelming.Also, repercussions for dishonest conduct ought to be plainly expressed so both the individual submitting the demonstration and the individual who finds it will know about what will occur. Sources: Exploitative Behavior †It’s Impact on Today’s Workplace. Recovered from http://www. anonymousemployee. com/csssite/sidelinks/unethical_behavior. php Earthy colored, M. (2010). Morals in Organizations . Recovered fromâ http://www. scu. edu/morals/distributions/iie/v2n1/landing page. html. Anstead, S. M. (1999, Julyâ 6). Law Versus Ethics in Management . Message presented on http://ansteadsue. tripod. com/morals. htm The most effective method to refer to Ethical Organization and Code of Ethics Paper, Papers

Unanswered Problems With Persuasive Essay Writing Uncovered

Unanswered Problems With Persuasive Essay Writing Uncovered Textbooks are obsolete and must be replaced by iPads. Other people think that it wouldn't help. Students need to be careful about posting on social networking. They should be allowed to pray in school. Be reminiscent your persuasive essay will be contingent on your proof. All persuasive essays are like argumentative essays. A great persuasive essay often starts with a potent statement of the. Writing an excellent persuasive essay is not a simple task, however, it's achievable. There aren't any steadfast rules that you want to adhere to as you write. Although having the ability to write persuasively can look like a difficult thing for children to learn, remind them that everyone has valid opinions. Persuasion is a sort of art, and putting everything together to find a good stuff is very helpful. Speaking about something you understand well makes it a lot easier and enjoyable! Schools should eliminate class projects since they're useless. Students lead busy lives and frequently forget about a coming deadline. They are used to the fact that their professors give them the assignment's topic. Many students think that it is a waste of time. The Basic Principles of Persuasive Essay Writing You Can Benefit From Starting Immediately It is crucial to figure out the advantages and disadvantages of this issue and choose which side will profit from your advocacy. If nobody knows the way to write or read cursive handwriting, the shape of communication is going to be lost, some believe. You should observe all them before creating your final alternative. Actually, persuasive writing is among the most useful types of writing you are ever going to learn. After all, the standard of persuasive writing is frequently a product of the topic itself. The value of research in persuasive writing may not be overstated. You still have to make an outstanding bit of writing. Use what you read to assist you create some search terms, and to assist you choose your own position. To choose which subject you're likely to discuss, it's crucial to see the complete collection of good persuasive speech topics from the specific area of study. Learn which of the topics, you presently have a fairly good background on which will make it possible for you to have a relative edge. It is preferable to search online since it will save yourself a plenty of time. If you are thinking about how to compose an essay that has a good introduction, bear in mind that the words and phrases that you use need to be eye-catching and informative at exactly the same time. The reader ought to take the author's side by the close of the reading. There are various patterns on how best to compose a persuasive essay and create a reader accept your perspective. Apparently, you shouldn't purposely select a topic that will bore your audience. There are several persuasive essay topics to pick from to finish your high school or college assignment. Before students begin to write, it is a great idea for them to earn a list of the points they would like to make to their readers. When a student makes the decision to obtain an essay, it is necessary to locate reliable service that could guarantee originality and quality at the exact moment. In such a case, he is required to select an appropriate topic to write about.

Laboratory Information Management System ( Lims )

Laboratory information management system (LIMS) is a software system that leads records and reserves data for laboratories. It sends laboratory test orders to laboratory materials, tracking its responsible and records the results to a searchable database. Also LIMS supports the operations of public health organizations such as hospitals and clinics. †¢ Workflow †¢ Data tracking support †¢ Customer data †¢ Data exchange †¢ Data exchange interfaces †¢ Electronic documents management †¢ Quality control †¢ Data storage †¢ Barcode handling LIMS helps improve the workflow which relates to project result criteria and automatically line samples for inferior screens which forms associated apparatus, samples and specialist. The users control workloads by the apparatus or specialist for this procedure and identifying the tests to increase more the workflow. LIMS uses data exchange to transmit the results for doctors; laboratories; sample processing to find out the disease. The barcodes are included on the reports or results which they are tracked. Also uses a logbook perception to be able to enter, renew, observing samples, test results and maintain notes easier. Automatic devices send diagnostic data to LIMS, not manually to avoid the entrance of large amounts of data such as organics, metals that would disrupt the results. The manual data do not use this procedure due to its characteristics. I work in a biomedical laboratory and waiting to receive samples from a clinic and need to sendShow MoreRelatedProject Charter Example1602 Words   |  7 PagesLMT/PEL LIMS Deployment Project Prepared by John Doe and Mary Smith Date: 8/22/06 |Initiation: | | | |LABORATORY INFORMATION MANAGEMENT SYSTEMS (LIMS) DEPLOYMENT | | |February 6, 2006 (Supersedes the December 15, 2005 general LIMS DeploymentRead MoreA Laboratory Information Management System1693 Words   |  7 PagesThere are many advantages to keeping information within a laboratory safe by having a management system. A laboratory information management system (LIMS) is a system which is used within current procedures. It creates an automated system which provides solutions and applications which will create business effectiveness. There are many advantages to the LIMS within a laboratory environment, it increases productivity and this reduces costs and allows more money for resources. It improves the shiftRead MoreMedical Data And Electronic Medical Records1761 Words   |  8 PagesThe Clinical Laboratory in the Inpatient setting has evolved over the years. Electronic data and electronic medical records’ demand require medical documentation to be processed fast and accurate daily. I selected the Clinical L aboratory Department because the amount of data that is processed in these departments is impressive. I covered three main points in my report: (i) an overview of the department, (ii) the role of Health Informatics in the Clinical Laboratory, and (iii) the impact of the advancesRead MoreUnit 21276 Words   |  6 Pagesï » ¿Unit 2 : Working in the Science Industry Walworth Academy Science Department Course title: BTEC National Extended Diploma in Applied Science Tutor name: Assignment 2.1 : Procedures used in the Laboratory Ref: Learner name Start date: Deadline date: Unit : (10 Credits) Scenario You are a publicist for a technician training organisation. You have been given the job of producing a prospectus into the work of a science technician focussing on methods of communicationRead MoreNetwork And Professional Partnerships For The Community, Home, And Classroom866 Words   |  4 Pagesobjectives. Schedule, attend, and participate in 30-Day Reviews, Semi-annual, and IPP meetings. Attend and participate in in-service trainings. Mandatory attendance at required meetings, e.g., all staff, team, performance evaluations. TestAmerica Laboratories Inc Pleasanton, Ca. - October 2010-December 2012 Direct Customer support in Rush TAT environment. General Office- answer phones, direct calls to appropriate project manager. Built and maintained successful relationships with service providersRead MoreDescribe How You Have Collaborated As Part Of A Multidisciplinary Team1501 Words   |  7 Pagescommunication to communicate with my team members by confirming the process of the tests carried out and also towards the end giving feedback on the results collated by my team on the clinical biochemistry bench. 2. Explain how you worked safely in the laboratory, citing any rules and regulations that you adhered to. (4 marks) There were a range of rules that have to be adhered to in order to stay safe in the lab. To get access in the labs a health and safety test had to be passed. This test was completedRead MoreImplementing A Project Management Methodology1769 Words   |  8 PagesThe use of structured methodologies in IT Project management is increasingly recognised as one of the fundamental drivers in reducing the likelihood of incomplete and costly IT project failures. The need for a systematic approach has been highlighted through a number of survey results on the failure of IT Projects. These results demonstrate that the significant issues associated with failed projects include the lack of; a defined project organisation, policy and procedures, implementation plans andRead MoreAnalysis of Communication Challenges and Potential Solutions: Case Study of a Laboratory Information Management System Project Team3660 Words   |  15 PagesChallenges and Potential Solutions: Case Study of a Laboratory Information Management System Project Team Author: Kevin J. Hricko September 30, 2008 Analysis of Communication Challenges and Potential Solutions: Case Study of a Laboratory Information Management System Project Team This paper examines the communication challenges observed during the execution of a project to design and deploy a global Laboratory Information Management System (LIMS) to support worldwide research and developmentRead MoreSoftware as a Service1310 Words   |  5 Pages  Accenture (ACN), and  Electronic Data Systems (EDS), as well as smaller niche players like STARLIMS Technologies (LIMS) and  American Software (AMSWA). This is a pretty broad range of providers. Microsoft, of course, makes the ubiquitous Windows operating system and Office productivity software that is used by the vast majority of businesses today. Compare this broad based offering to STARLIMS, which focuses on a very specific niche - laboratory data management. Business Applications as a sector isRead MoreCommunication Plan1717 Words   |  7 PagesHealth, Inc COMMUNICATION MANAGEMENT PLAN RECREATIONAL AND WELLNESS INTRANET Document No.: Revision No.: Implementation Date: 0 0.0 DD/MM/YYYY Document Owner: Approver: Date Approved: Project Manager Project Sponsor DD/MM/YYYY PURPOSE This Communications Management Plan seeks to strategically set the communications dynamics for all stakeholders in the Recreational and Wellness Intranet Portal project. To ensure a consistent and timely dissemination of information, the plan takes a pivotal guidance

A Research On Animal Farm - 1632 Words

Animal Farm The term: Organic deduces via natural resource - there s only so much organic matter, because organic matter is determined what has decayed and at what amount for centuries. As our populace grows, the right kind of organic matter diminishes, there lies the problem. Here s the unsavoury verity. - - - One of my bones of contention is that the consumer reads the organic term so frequently that marketing has inadvertently diluted the organic term s validity. For a starter, soil has to be fertile to grow produce - apparently, fertile soil benefits from even greater quantities of chemical fertilizer; of the premise, organic matter isn t available en mass, to facilitate our inflated populace; hence, it s pure ignorance to systematically take the view organic produce hasn t been treated and claim it has more superior qualities. Oh yes, the imperialist Supermarkets dictate the tune to which our farmers grange dance to, due to authoritative policies ridding advertising standard powers to watchdogs meaning the supermarkets are allowed to use every trick in the book to capitalise on sales; affirmation, why the organic label is 100% marketing. Retailer s awareness is vehemently tainted and totally imbalanced; their aim is to satisfy their shareholders first and foremost - too few consumers don t configure retailer s allegiances let alone their marketing prowess. The imperial scenario simulates... chocoholics orchestrating chocolate production;Show MoreRelatedThe Farm At The Dene Animal Research Farm2333 Words   |  10 PagesIntroduction: This report is based on the farm management 103 farm visit to Ashley Dene Animal Research Farm. All the material present below is taken from Beef and Lamb NZ Genetics, Central Progeny Test Results and by word of mouth from the Ashley Dene supervisor Chris Logan. The report will cover the resources Ashley Dene Farm have in order to sustain its role as a research farm, the annual calendar of major events on the farm and the justification of the Ashley Dene/B+LNZ Central Progeny TestRead MoreAnimal Farm Research Paper655 Words   |  3 PagesAnimal Farm Research Paper The book Animal Farm is just one of many novels that George Orwell wrote, and it is likely to be the most controversial. It is about animals that try to defeat an unruly tyrant by the name of Mr. Jones. The overworked, mistreated animals’ goal is to bring down Jones and take over the farm for themselves. The book is actually a story based loosely on the events that happened during the Russian Revolution. 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Background: There are multiple reasons why an individual may be cruel to animals, the main reasons include psychological issues, culture and also for the beneficial factor. The psychological angle towards animal abuse is often due to negative thoughts. If an individual is under a lot of stress and or pressure, they may like to ventRead MoreAnimal Experiments And Its Effects On Human Suffering And Improve The Quality Of Human Life826 Words   |  4 Pagespeople support animal experiment and believed the results of those testings can ease human suffering and improve the quality of human life (Kruse, 2001). Many medical achievements in the past century have depended directly or indirectly on animal researches. The develop of the treatment of diabetes, leukaemia and heart surgery transplants have been made possible largely through the use of animals in scientific researches. And 90% of the public accepted the need for the use of animals when certain researchRead MoreEssay on Cosmetics Testing on An imals, Is It Necessary?547 Words   |  3 PagesWhy should animals have to die, just for humans to have cosmetics? It is understandable if you want to cover up a scar on your face, but to just wear makeup because you think you need it, or because you feel like you cannot live without it, is ridiculous. Animals should not be dyeing for our insecurities on how we look, or on how society judges us. If society sees someone who is not Barbie or Ken perfect they judge us, so we put makeup on, it is not right for society to do that. Because of theirRead MoreAmerican Horror Story : Animal Farm1114 Words   |  5 PagesIV- 5 01 February 2016 American Horror Story: Animal Farm â€Å"A rat is a pig is a dog is a boy† (â€Å"Animal Rights†). For decades, animal rights activist along with organizations such as PETA have been lobbying for legislative action on animal equality. 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The trends are all showing that this practice is growing – and quicklyRead MoreReducing and Eliminating Industrial Farms Essay1143 Words   |  5 Pages Industrial farm pollution is becoming a large problem, which is why our country should result to organic farming. Many of today’s farms are in an industrial factory rather than a nice green pasture. These farms are looking to maximize profits and produce high quantities of food, which could potentially be a good thing, in some certain cases, but not in this one. The industrial farms have no concern for human health or the environment. They raise many health, environmental, and pesticide issues,

Financial Accounting Change in Method of Depreciation

Question: Discuss about the Financial Accounting Change in Method of Depreciation. Answer: Ethics and Governance Theaccounting professional and ethical standard board was being established in order to provide a proper code of conduct of ethics for the accountants. Ethics and governance are the important part of the professional activities of the professional accountants. The accountants must maintain effective internal controls, transparency and corporate governance in their operations. Thus it is the ethical duty of the accountants to maintain transparency in the financial statements as the financial statements are used by shareholders and investors in order to take their investing decision. Thus theaccounting standards should be accordingly used by accountants in order to maintain the financial transparency. It is yet other ethical duty of the accountant to prepare true and accurate financial position of the company. (Hauswald R., Marquez R., 2009) There should be effective internal controls and availability of the procedures in order to ensure correct financial reporting. The company should maintain proper relationship between the shareholders and the management. They must ensure that the decisions undertaken by the management should be taken in accordance with the needs and requirements of the society. Thus the concept of governance requires that company fulfills its accounting responsibility and all its fiduciary duties towards the society. The ethics requires that the accountants must ensure that fundamentals of accounting are taken into consideration while preparing the books of accounting. The balance sheet and the profit and loss account of the company are prepared ethically keeping in view the social responsibility towards the society. Thus the financial statements should be prepared ethically and all the changes in the financial statements which are material must be correctly shown in the financial statements. The acco untants must prepare accountants in accordance with law of accounting. (Philomena Leung, Barry J. Cooper, 2005) Depreciation As per the provisions of AASB 1021, depreciation is charged on the concerned depreciation asset and the amount of depreciation must be systematically allocated over the life of the asset. The depreciation is to be charged over the useful life of the asset and the useful life of the asset is to be calculated in accordance with the physical wear and tear of the asset, level of obsolescence, and other factors affecting the asset. As per the provisions of this standard, company needs to undertake regular review in regard to the rates of depreciation and the method of depreciation used for charging the depreciation in the books of account. The rates of depreciation are accordingly reviewed within a year and accordingly adjustment and the rate of depreciation should be charged in a manner so as that the value of asset is covered during the useful life of asset and of some changes need to be done in the depreciation rate then it should be done so that the most correct assessment is made in regard to the useful life of the asset. (AASB, 1997) The method of depreciation should also be checked regularly in order to ensure that it is being used in order to present better financial position of the company. If there are changes in the economic benefits that may flow from the asset in the future period then the method of depreciation must also be changed in order to present the change in the future economic benefits that may flow towards the company. Thus change in the method of depreciation can only be done when it is required as per the rules of law, or the future economic benefits in regard to assets change or it will present the financial statements in a true and fair manner. (Batten P., Shying M., Mayne K., 2013) Change in the method of depreciation When there is a change in the rate of depreciation charged in the books of account or the change in the method of depreciation used for charging depreciation in regard to the asset, then this change will be recorded in the books of account as the change in the estimate of accounts. The changes in the financial statements due to change in the accounting estimate must be done in the year in which the change is done in regard to the accounting estimate, and the change should also be done in the future years if it will affect the financial position of future years. The depreciation that is charged in previous years must not be changed due to change in the accounting estimate by way of changing the method of depreciation or changing the rate of depreciation. (David Edgerton, 2016) Role of accountant in changing depreciation method It is the responsibility of the accountant to change the method of charging depreciation only when it is being required by the provisions of law and the change will lead to preparation of true and fair financial statements. The changes cannot be done just for the sake of changing the amount of depreciation leading to a change in the net profits of the company. When there is a change in the method of charging depreciation, the reason for change in the method of charging depreciation should be correctly disclosed in the books of account. The effects of changing the method of depreciation should be implemented from the current year in which the change had been done and it should be carried in the future years if it effects the future years also. The accountants are not having the right to change the effect of depreciation retrospectively and thus the accountants cannot change the accounts of the previous period. (AASB, 2009) Responsibility towards the stakeholders The accountants must ensure that the stakeholders of the company are having correct information in regard to the change in the accounting estimate that is the change in the method of charging depreciation. The stakeholders must get full information in regard to reason of change in the method of depreciation and the amount of change should also be correctly disclosed in the notes to the financial statements. The annual report of the company must provide must provide detailed information in regard to change in the method of the charging depreciation to the books of account and they must express the clear reason for changing the method and also the benefit that will be received by way of changing the method of depreciation. (Craig Deegan, 2014) Impact of AASB 116 The AASB 116 is being applied in regard to recording the value of property, plant and equipment. The cost of the asset in regard to the amount that had been paid in regard to acquisition and the installation of the asset will be recorded as the initial cost of the asset. But the value of the asset will only be recorded if the asset will give economic benefits in the future period and will provide cash flows in the future period. This standard requires that subsequent cost that will be incurred in regard to retention of the value of the property will also be added in the value of cost. (Valarie Wilson, Suellen Freeman, John Freeman, 2015) The AASB 116 requires that depreciation is to be accordingly deducted from the cost of the property, plant and equipment. The property, plant and the equipment will include cost incurred for the purchase of the asset, cost incurred for the preparation of the site, cost incurred for the delivery, cost of installation, and other professional fees. Thus the cost that is directly attributable to purchase of the property, plant and equipment will be included in the total cost of the property, plant and equipment. The standard requires that the company can choose to use from the cost model or the revaluation model. The method chosen by the company will apply to the whole series of the property, plant and equipment. The depreciation will be then reduced from the cost of the equipment which is calculated as per AASB 116. Thus the change in method of charging depreciation will then affect the value calculated as per the AASB 116. The depreciation is to be deducted from the cost thus the incre ase in the depreciation will lead to reduction in the net cost of property, plant and equipment. The decrease in the amount of depreciation will then lead to increase in the net cost of property, plant and equipment. Thus the reason for change in the method of depreciation and the value of property, plant and equipment as per AASB 116 should be clearly shown in the notes to the financial statements. (Alexander Mills, William Woodford, 2015) Conclusion Thus in this case, Sunshine limited is having the view that it wants to reduce the level of profits in the coming two years and increasing the profits in the year 2018 and 2019. Thus the accountant of the company that is Maria Mars had thought of a plan to change the method of depreciation from the straight line method to the sum of digits method as the straight line method records the same amount of depreciation every year on the other hand the sum of digits method will require that amount of depreciation charged declines year by year. But the change in method of depreciation should be done by way of valid reason only not just for the purpose of increasing profits. Thus in this case the contention of Maria was not correct as he had decided to change the method of charging depreciation just for the sake of increasing profits. Recommendations Maria had not used the valid reason to change the method of depreciation but still he should disclose the method of charging depreciation in the notes to financial statements. And he should also give the clear reason of changing the method of depreciation in order to present true and fair information to the stakeholders. 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