Big Data And Digital Privacy Policy Concerns - 1816 Words

MEMORANDUM TO: The Internet (for suggestions before sending to Office of President)†¨FROM: (Representing: Virtual United Consortium of Big Data Companies) Date: January 14, 2015 RE: Big data and digital privacy policy concerns The purpose of this memo is to describe ongoing big data revolution and to show how digital privacy considerations for same can be addressed by adopting recommended options. Background: Although traditional software packages used to track usage patterns to catch bugs with a goal to improve user experience as a whole, the recent growth of web applications (which includes dynamic websites ranging from digital content consumption, interaction and production— which in turn is really a small subset of whole ecosystem)†¦show more content†¦Although there are many rationales to use such techniques, broadly they can be classified into two classes: 1) direct usage: which involves usage of big data techniques for one, specific, predetermined purpose. 2) indirect usage: which involves, as its name suggests, indirect use of collected data beyond its original intended usage. The application domain is very large - ranging from search engines, online ad marketing, video content analysis for piracy detection, healthcare, natural language processing to name a few. Government The hot topic around government usage of big data has been centered on meta-data crawlers. The meta-data which, as its name suggests, is data about some particular data. An easy example is of a phone call where the data is single audio file of the phone call and the meta-data is group of many attributes such as caller, recipient, call time, call duration, call location through signal triangulation etc. Since it is evident that meta-data is very large in quantity than its parent data itself, thus making it a perfect domain for government agencies to apply the big data analytics2. End users End user will use the product provided by software and web companies and will provide, either with or without consent, the input to the big data techniques. It is difficult to draw a clear

Explain The Conflict Between Obedience To Authority And...

Obedience to authority is a strong matter but also a complicated one. When someone tells us, what do and when we do it, we are being obedient to the person who told us to do it. We as people have a problem with listening to others just because of their hierarchy or structural form. But we need to realize that it’s not always best for us to listen, because not everyone is right when they speak their ideas. But then it’s also bad for people not to listen as well cause this itself can cause problems. When people start to not listen we have chaos because rules won’t be followed, riots could start, and damage will happen. I believe its good for people to stay with a social order and not step to far out of boundaries, but we need to be careful†¦show more content†¦They used two rooms in the Yale Interaction Laboratory, one for the participant, which had the electric chair, then the second held the teacher and experimenter with the electric shock generator. The y strapped the participant to the chair and hooked him up, they gave him a list of words to learn. Next, the teacher would test him by asking the participants to recall an identical word from a list of four possible choices. So, with every mistake made by the patient he would receive a shock, then would increase the level after each mistake. So, the participant would then give a wrong answer on purpose so he would be forced to receive the shock and when the teacher refused to give the shock the experimenter had four orders he read one after the next. These orders just kept informing the teacher that the experiments should continue, no matter the reason. The thing is that the participants believed they were shocking a person when they weren’t. The end results show that ordinary people will follow the rules of an authority figure, even if they were told to kill. He said that growing up well all have this obedience to authority in us and that we will follow whomever has power mo rally right or legally based. Ethics in research is when you start to use people as your test rats to get results for your experiment. They say it’s not good to do this because it can have ethical, legal, and maybe social issues against someone. I don’t believe this experiment hasShow MoreRelatedErich Fromm s Disobedience As A Psychological And Moral Problem891 Words   |  4 PagesErich Fromm wrote Disobedience as a Psychological and Moral Problem, in 1963, an essay detailing balance between obedience and disobedience. Fromm cited that authority figures insisted obedience as a virtue and disobedience as a vice. He argued that disobedience began human history itself and necessary to continue it. Fromm first discussed a Biblical example: the story of Adam and Eve. Humans were in harmony with nature, yet still in their infancy. Prophets argued it is through man’s â€Å"sin† canRead MoreDisobedience Vs Obedience1700 Words   |  7 PagesIn society, obedience to authority is ingrained in humanity from an early age, causing some individuals to blindly obey orders without contemplating the credibility of the source. In psychoanalyst Erich Fromm’s article â€Å"Disobedience as a Psychological and Moral Problem,† he explains that throughout human history obedience has been associated with virtue and disobedience with sin (Fromm 127). Fromm suggests that our conscience is an internalized voice of authority (126). Fromm claims individuals needRead MoreThe Causes Of Obedience From Research By Milgram ( 1974 ) And His Contemporaries1360 Words   |  6 PagesDescribe and explain what we can learn about the causes of Obedience from research by Milgram (1974) and his Contemporaries. Stanley Milgram was a Psychologist at Yale. Obedience is an essential part in the format of humanity, and it’s destructiveness has been investigated throughout time. Stanley Milgram organized a research to test the destructiveness of obedience however, Milgram wanted to investigate why ordinary people are keen to obey an authority figure and commit evil deeds even when itRead MoreJournal Review : Behavioral Study Of Obedience Essay958 Words   |  4 PagesReview of Behavioral Study of Obedience In 1963, Stanley Milgram conducted research, where the findings were published in the article, ‘Behavioral Study of Obedience.’ Milgram wanted to study the conflict between obedience to authority and personal conscience, by conducting an experiment where participants were ordered by authority to deliver strong electric shocks to another person. From an ad posted in a newspaper, Stanley Milgram choose 40 male participants between the ages of 20 and 50 yearsRead MorePersonal Interpretation Of The Bible868 Words   |  4 Pages In my opinion, personal interpretation of the Bible is a crucial aspect of having a meaningful relationship with God. Our individual interpretations are different because our relationships with God are all different. Part of our fellowship as Christians is being able to learn from each other, and that would be impossible if we all thought and understood God in exactly the same way. These different interpretations of the Bible allow us to grow in our beliefs, and creates more meaningful communitiesRead MoreDo Good People Turn Evil?925 Words   |  4 Pagesshort article Do Good People Turn Evil?, Doctor Adam Grant suggested that researchers might have drawn the wrong conclusions from both Stanley Milgram’s â€Å"obedience† experiments, and Philip Zimbardo’s infamous Stanford Prison Experiment. Milgram’s studies focused on the conflict between one’s obedience to authority, and one’s personal conscience. He devised a series of experiments in which involved participants (ordinary males from the New Haven area), to electrocute another individual. ParticipantsRead MoreRachel Zeunik. Mr. Fisher. W131. 4/20/17. Killer Obedience.1161 Words   |  5 PagesKiller Obedience The American military prides itself on its devotion to loyalty, honor, brotherhood, and patriotism. Those in the military place the lives of their fellow men and country above all else. It is the most intense example of selflessness and self-sacrifice. This extended commitment to God and country is made possible through codes, vows, and unquestioned obedience. If a lieutenant is given an order, he will follow through with it because the lives of countless depend on his obedience. ARead MoreEthics Of Behavioral Science Research Essay827 Words   |  4 Pages Stenulson 1 For most of us, when we think about ethics, we think of rules for distinguishing between right and wrong. There are many things that govern our behavior, such as rules, laws, and the Ten Commandments. Most people learn ethical norms from parents, siblings, classmates, and at church, and other social settings. Most people learn the difference between right and wrong when they are younger, but ethical and moral development occurs throughout life. Some might see ethicalRead MoreObedience And Authority : Will People Do Anything If Ordered? Essay2034 Words   |  9 PagesObedience to Authority: Will people do anything if ordered? Abbygale Javier [IT 150G, 14111; On-line; Elizabeth Rasnick; November 7, 2016] Introduction There are little facts about the role of obedience up until now. Psychologists have been debating on factors that constitute obedience within an individual. For example, certain theories suggest that people do horrible actions only if they are ordered to do so. Research has shown that most people obey all orders given to them by the authority-figureRead MoreThe Tipping Point By Malcolm Gladwell1558 Words   |  7 PagesSocial Experiments Epidemics and trends have changed people’s view around the world about what they like and what is good. In Malcolm Gladwell’s The Tipping Point it breaks downs trends and explain how they work. It starts off with three types of people coming together to get the trend to the public, Connectors, Mavens, and Salesman. In the novel Gladwell goes into great detail about each type of person and describes how and what they attribute to help the trends reach their tipping point. For example

Audit Opinion Improvement and Timing of Disclosure

Question: Discuss about the Audit Opinion Improvement and Timing of Disclosure. Answer: Introduction: In this case, accountant has accepted different work related to different field of same client. Professional accountant is doing bookkeeping, preparing tax return for same client and involved in providing many other management services to same client. In this case, there is violation of accountant code of ethics of conflict of interest. Conflict of interest is the code of ethics under which accountant becomes bias in providing true and fair state of business affairs of client. When auditor accepts many works of same client then he / she is not able to provide correct results. Objectivity is the ethical principle that has been violated in this case, which deals with providing unbiased opinion. In this case, David Smith has referred ten clients of insurance company, Allied Insurance, without the permission of respective clients. In this case, it is assumed that accountant, David Smith, has not charged any commission from insurance company at the time of lending names and afterwards. Then in this case, there is no violation of any accountants code of ethics (Arnold et al., 2013). As there is no such advertisement or soliciting new clients and any other misconduct in this case. On the other hand, there is no violation of ethical principles also. In this case, Wrench and company has maintained records of clients in single system or computer which is used for office purpose and by clients also. Sometimes Wrench and company arranges staff from audit department to input data in the system for clients. Afterwards that audit staff can be involved in audit procedure of same client. In this case, Wrench and company is providing indirect book keeping services and this will raise conflict of interest within Wrench and company. Since same audit member is required to audit the client for whom he / she has prepared books of accounts. Objectivity ethical principle will be violated in this case. In this case, Stephanie Barry, accountant of Williams Pty Ltd, has sent her firms literature related to management services that she provides on monthly basis. This act is in practice without any request from Williams Pty Ltd or unsolicited. Stephanie Barry has been violating the accountant code of ethics of marketing of professional services. In section 250 of APES 11- code of ethics for professional accountant, marketing of professional services is prohibited. Accordingly, accountants are not allowed to market their services or capabilities to clients or any other person unsolicited. In this case, principle of professional behaviour has been violated (Branson et al., 2015). Katrina Ng has been acting in dual capacity in not for profit organisation i.e. Katrina Ng is accountant and involve in board of directors of not for profit organisation. According to Section 220 of APES 11- code of ethics for professional accountant, accountant or auditor of the business organisation cannot act in any other capacity in that particular business organisation. Therefore, there is violation of conflict of interest accountant code of ethics. Conflict of interest restricts accountant to follow all compliance test and bate to hide irregularities in business organisation (Zakaria et al., 2010). In this case, integrity and objectivity are two ethical principles that have been affected. Peter Beattie is a public accountant and has been providing many services like provides tax services, management advisory services, bookkeeping services and conduct audit of the same client. In this case, there will be conflict of interest because single accountant is involved in auditing and many other management services of same client. Section 220 suggests that accountant of business organisation will not in prudent manner if many services are accepted of same client. Accountant is required to reduce threats of biasness that creates conflict of interest while providing auditing and assurance services (Kung and Huang, 2013). In this case, ethical principle of integrity and objectivity has been violated. In this case, auditor or accountant has been advertising in local newspaper with colourful pictures and disclosing other details like staff, comparing with other auditors and claiming to help in getting highest tax deductions. Section 250 marketing professional services of accountant code of ethics suggests that accountant shall not engaged in making exaggerated claims regarding service and experience that auditor provides. Accountant shall be comparing their work with other auditors. In present case, auditor has violated provisions of section 250 and therefore violated the code of ethics of marketing professional services (Jeffrey, 2013). In this case, ethical principle of professional behaviour has been violated. In this case, David Cheadle is the auditor of Nestree Ltd, who has started audit of current year. Audit fees of the previous year is still due, despite of this fact, David Cheadle has started audit of current year. In this case, there is possibility of arising self interest conflict of David Cheadle in terms of non payment of fees. But in this case there is no violation of any accountant code of ethics or any ethical principles (Martinov-Bennie and Pflugrath, 2009). Auditor is not able obtain some information from the clients major customers that are included in its sample. But afterwards he / she is able to perform some other audit procedure to satisfy about correctness of balances of customers accounts. It can be concluded that auditor is satisfied and there is no misrepresentation regarding account balances. So in this case, auditor shall issue unqualified audit opinion. Unqualified audit opinion is the opinion under which there is no misrepresentation in financial statements and client has followed all related standards while preparing financial statements. There are some powers that auditor posses with themselves while providing audit and assurance services to client. These powers are fundamental powers and client cannot restrict them accordingly. In this case, client has restricted auditor to examine property, plant and equipment. Property, plant and equipment is the significant part of total assets which comprise of 20 % of total assets and this will be significant part to form audit opinion. Although it can be assumed that there is no misrepresentation in financial statements and financial statements are prepared and presented according to accounting standards. But in this case, auditor shall issue disclaimer of opinion as he / she is restricted to perform audit procedures (Tahinakis and Samarinas, 2016). Australian accounting standards are to be followed by each and every business entity while preparing financial statements in Australia. If any business entity failed to do so then financial statements of the entity will be considered defective and misrepresented for stakeholders. Auditors are required to ensure that business entity has followed Australian accounting standards in preparing and presenting financial statements. In this case, since management has failed to disclosure contingent liability with financial statements then in this case auditor shall express qualified opinion. Qualified opinion shall be issued in this case, since financial statements of client are not presented according to Australian accounting standards but there is no material misrepresentation. First and foremost requirement for preparing financial statements is records of transactions that business entity is required to maintain. Same is the case with the auditing the financial statements i.e. without sufficient and appropriate records of transaction, auditing is not possible. In this case, since there is no or inadequate sales records are maintained that is not sufficient to express opinion on financial statements (Adiloglu and Vuran, 2011). There shall be audit trail in complete transactions which is required to conduct audit of financial statements. In this case, auditor shall express disclaimer of opinion. As there is no basis on which auditor can satisfy regarding correctness of sales amount. There are some cases where two types audit opinion can be provided in a single audit report. In case where auditor is satisfy about everything including application of Australian accounting standards while preparing and presenting financial statements. In the provided case, there is neither misrepresentation in financial statement nor any material misstatement in financial statement is present. But management is not able to provide information related to opening balances and this has causes limitation on audit procedure. Therefore auditor is not able to examine or verify opinion balances and cannot comment on the same (Cullinan et al., 2012). In this case, auditor shall express two audit opinions i.e. for opining balances; disclaimer of opinion shall be issued and for remaining financial statements unqualified opinion shall be issued. Australian accounting standards are mandatory to be followed by all the business entity while preparing and presenting their financial statements. Australian accounting standards are those standards which standardise preparation and presentation of financial statements in Australia. In this case, client has not followed Australian accounting standards since beginning of its business operations. In this case, financial statements will reflect misrepresented information and there will be material misstatement. In this case, adverse opinion shall be expressed by auditor as there is no application of Australian accounting standards. According to Australian accounting standards business entity shall calculate amount or value inventory by using FIFO and weighted average method of calculating inventory amount. In this case, client has followed LIFO method for calculating inventory value. LIFO method is not allowed to be used under Australian accounting standards and value of inventory calculated using LIFO method will reflect misrepresentation of financial information. In this case, qualified opinion shall be issued including one paragraph for same. In this case, there is no material misrepresentation in financial statements of the client. According to auditor financial statements confirms with Australian accounting standards but there is one event that took place that raised question for going concern on client business. One major customer of client has faced liquidation which has affected the business of client also and questioned going concern (Feldmann and Read, 2013). In this case, auditor shall express disclaimer of opinion. References Adiloglu, B. Vuran, B. 2011, "A Multicriterion Decision Support Methodology For Audit Opinions: The Case Of Audit Reports Of Distressed Firms In Turkey", The International Business Economics Research Journal (Online), vol. 10, no. 12, pp. 37. Arnold, D.F., Dorminey, J.W., Neidermeyer, A.A. Neidermeyer, P.E. 2013, "Internal and external auditor ethical decision-making", Managerial Auditing Journal, vol. 28, no. 4, pp. 300-322. Branson, L., Chen, L. Anderson, L. 2015, "The implementation of international codes of ethics among professional accountants: do national cultural differences matter?", International Journal of Business and Public Administration (IJBPA), vol. 12, no. 1, pp. 1. Cullinan, C.P., Wang, F., Yang, B. Zhang, J. 2012, "Audit opinion improvement and the timing of disclosure", Advances in Accounting, vol. 28, no. 2, pp. 333-343. Feldmann, D. Read, W.J. 2013, "Going-concern audit opinions for bankrupt companies - impact of credit rating", Managerial Auditing Journal, vol. 28, no. 4, pp. 345-363. Jeffrey, C. 2013, Research on Professional Responsibility and Ethics in Accounting, Emerald Group Publishing Limited, Bingley. Kung, F. Li Huang, C. 2013, "Auditors' moral philosophies and ethical beliefs", Management Decision, vol. 51, no. 3, pp. 479-500. Martinov-Bennie, N. Pflugrath, G. 2009, "The Strength of an Accounting Firm's Ethical Environment and the Quality of Auditors' Judgments", Journal of Business Ethics, vol. 87, no. 2, pp. 237-253. Tahinakis, P. Samarinas, M. 2016, "The incremental information content of audit opinion", Journal of Applied Accounting Research, vol. 17, no. 2, pp. 139-169. Zakaria, M., Haron, H. Ismail, I. 2010, "Knowledge of ethics, perceived ethical problems and ethical judgments", Journal of Financial Reporting and Accounting, vol. 8, no. 1, pp. 50-64.

Labeling Theory Essays - Sociology, Criminology, Science

Labeling Theory Labeling Theory Labeling theory is associated with Howard Becket and was introduced in 1963. Labeling theory is the theory of deviance that views deviance as a label assigned to behavior and individuals by particular figures of authority. That means that no one is actually a deviant and no action is deviant unless specified by society. The acts that are considered deviant today, may be acceptable or even normal tomorrow or in another part of the world. This theory doesn't plausibly explain Nevet and Begonia's behavior. Strain Theory French sociologist Emile Durkheim (1858 ? 1917) used the term anomie to describe a state of normlessness in society, when many people are unclear as to the expectations others have of them (Durkheim, 1951). The importance of Durkheim's study for an understanding of deviance is his focus on the way a society can actually create strains in the lives of its individual members. Anomie theory in essence states that deviant behavior is encouraged by strains builkt into the very fabric or society. Durkheim's concept was borrowed from American sociologist Robert Merton in his study of deviance. Merton (1956) analyzed societal strains by pointing out the variety of ways that people might respond to such strain. As the strains occur in all walks of life so too do the (often-deviant) adaptations. The rebellion response to strain explains Nevet and Begonia's action by offering that they were encouraged to act deviantly because there was so much strain of them to be perfect