Introduction
AICPA Code of Professional Conduct consists of rules, interpretations and ethical rulings and principles issued by American Institute of certified public accountant to govern ethical and professional responsibilities of CPA members. It is divided into, six unenforceable principles which express ideal ethical guidelines and form the framework for which rules are established. Secondly, eleven rules which define the least acceptable and enforceable standards to every member while in performance of professional services. Finally there are interpretations of the rules of conduct and the ethical rulings concerning enquiries about specific happenings (Loughran, 2011).
AICPA Code of Professional Conduct Purposes
The code main purpose is to describe standards i.e. guidelines and rules required for auditors’ independence, integrity and objectivity, tasks to clients and contemporaries and acts disreputable to the accounting profession. This function seeks to assists and enhances CPAs to vividly understand their responsibilities in business, avoiding below par performances and outputs. Secondly, the code provides an ethical and moral foundation of the Accountants profession. This mainly offers guidance in relation to moral conduct while dealing with clients or any third parties. It ensures that independency is achieved in most of the assignments of Accountants. Thirdly the standards defined in the code form the basis of quality policing within the profession. This ensures continued consistency in the quality works to clients and professionalism within the AICPA. It is the means by which Accountants are disciplined for violating rules therein. These are the three most important purposes of the AICPA Code of Professional Conduct (Crawford and Loyd, 2008).
Reasons
The above are among the most important purposes of the code since they cover every aspect of ethical conduct which includes responsibilities, public interest, and integrity, objectivity, due care and scope and nature of services. Whereby, responsibility refers to exercise of sensitive professionalism and moral judgment of Accountant when offering their services. Public interest infers AICPA members to carry out their acts and services in a manner that shows commitment to professionalism and that honors public trust. Integrity is a state of members’ state of mind which demands performance of responsibilities with the highest sense of honesty. Objectivity refers to members being impartial and independent from the entity they are offering services to. Due care is the act of CPAs member being thorough and exercising diligence while performing their duties. Finally, scope and nature of services entails members observing the principles of this code when considering the scope and the nature of services provided to clients.
Moreover, the purposes collectively offer a means of policing which assists in maintaining the esteem of the profession. It also leads to AICPA members maintaining high quality while administering their accounting tasks to clients. They also assist in setting and maintaining a standard and procedural basis to handle uncertain situations which may occur to a CPA member in the line of duty. These rules have also greatly contributed to the enforcement of the core values associated with the CPA profession. These include integrity, objectivity, competence, continuing education and knowledge of broad business issues.
Conclusion
These ethical standards have been adopted by many other professions and also other CPAs in different countries. Consequently, the code is considered the foundation of ethical reasoning in accounting. AICPA Code of Professional Conduct has contributed positively to ensuring better and quality services, high degree of integrity and objectivity among AICPA members. This has made the Accounting profession to be among the most respectable profession in the country and around the globe.
References
Crawford,M. and Loyd D. 2008. PA’s Multistate Guide to Ethics and Professional Conduct. Sydney: CCH.
Loughran M. 2011. Financial Accounting for Dummies. Toronto: John Wiley and Sons.
Intrusion Detection In Computer Network
Goodall, J. R. & Ozok, A. A User-Centered Approach to Visualizing Network Traffic for Intrusion Detection. USA, 2005.
The article is dedicated to the disclosure of the intrusion detection analysis aimed at providing integrity and safety to high-speed computer networks of the modern period. The authors managed to pay attention to the search of attacks indications and misuse within network data; it is necessary to underline the fact that the authors of the article stressed different information visualization tools aimed at intrusion detection protection. The work is based on the highlight of intrusion detection principles of work understanding. It should be noted that the authors strived to underline the importance of user-centered visualization as the method providing a deep understanding of intrusion detection; the authors strived to demonstrate the tool as the approach to understanding the network activity and link details of lower networks.
The article highlights the results taken from preliminary usability testing aimed at showing the benefits of network state contrasting it to the network link. It is necessary to underline the fact that the authors managed to demonstrate the complexity of modern computer networks system; administrators stick to the tools with searching capabilities and filtering within network traffic. Additional tools are used to transform the output from various packets capturing it into data summaries and graphs. The authors showed different alternatives for the users and administrators to tackle the complexity of individual packets.
The article discloses prototype information visualization supporting both state and link analysis of the network data allowing the users to drill down into network packets detail. Special stress is given to the description of information visualization, which combines computer graphics with human perception strengths and serves various purposes within computer networking data. The article discloses different visualization tools aimed at network intrusion detection analysis; the closer look is taken at existing techniques, such as, scatter plots, parallel coordinates, etc. the central idea is concentrated on the description of the TNV tool (time-based Network traffic Visualization) which is predominantly used for state and link network data analysis. The authors explained the fact that this tool is directed at facilitating the intrusion detection analysis tasks being grounded in the work understanding of professional analysts.
Spinosa, E., Carvalho, A. and Gama, J. Cluster-based Novel Concept Detection in Data streams applied to Intrusion Detection in Computer Network. 2008.
The article is dedicated to the cluster-based novelty detection technique being used in case of dealing with a great amount of information being evaluated and presented within intrusion detection. The authors of the paper paid attention to the description of experimental results taken from the operations of the techniques. It is necessary to underline the idea that data streams mining provides certain challenges to the techniques of machine learning; the importance of the approach is considerably increased through the necessity to conduct real-time analysis of the great amount of information that cannot be repeatedly analyzed or stored. The article is concentrated on the basic goal of the Novelty detection technique related to the identification of emerging concepts. ND (novelty detection) technique is directed to the evaluation of various machines faults, and computer networks attacks; the offered technique is considered to be connected with single-class classification via attempts to discover and analyze various novel concepts having similar characteristics and resulting from unexplained by knowledge model. With the knowledge incorporation of novel concepts, one can observe the improvement of new examples explanation. The basic purpose of the paper is aimed at identification of the clusters presenting vivid novel characteristics and dealing with faced restrictions.
It is necessary to stress the idea that the authors focused on the analysis of knowledge model structure identifying the key elements involved in its characteristic being expressed using a normal profile, novel concepts, and certain concepts expanding normal profile. The article dived into the profound analysis of these components expressing their functions and role in the technique operation. The performance of the offered model was demonstrated through the set of intrusion detection data; the results of the research described in the article demonstrated the fact, that attack classes discovery in the form of novel classes is closely dependant on the number of the cluster within the initial normal model and the number of examples necessary for every new cluster. It is important to stress that the concepts analyzed by the authors appeared to play a significant role in contributing to the examples identification within the same class; the article managed to highlight an effective model being capable of a large amount of data processing.
Hilker, M. and Schommer, Ch. Description of Bad-Signatures for Network Intrusion Detection. 2006.
The paper strives to highlight the environment of network assault pressure caused by constant attacks; the authors managed to disclose the peculiarities of NIDS aimed at the protection of computer networks from regular intrusions. It is necessary to stress the fact that the systems described operate through the usage of various stochastic approaches and rule-based systems; the paper underlines the principal disadvantages of the systems being solved using the ANIMA approach. It should be stressed that ANIMA strives to store intrusions’ bad signatures in the form of weighted and directed graphs. The authors stressed the basic plus of the approach, underlining it through adaptation, online system, and easy storage-saving and administration.
The article provides a profound analysis of the ANIMA approach in its relation to intrusion detection, its principal advantages, and disadvantages, as well as implementation and conducted results taken from approach involvement in ID working process through bad-packet-identification together with implementation substantiates.
The article shows the idea that the system analyzed performs a string-matching process; it stores in the form of appropriate data structuring recognized intrusions bad patterns. It should be noted that ANIMA is described as the system detecting and storing various associative patterns from streams of data; besides, it is also the approach used for computer science problems solution sticking to nature as an archetype.
The article managed to highlight different ANIMA modifications for the purpose of intrusions bad-signatures description. The authors managed to present a new creative system, being adaptive, and storage space-saving, and contributing to checking packets against various saved bad signatures.
Health Insurance Myth And Misconceptions In Nursing
Dear Professor,
I suppose that health reform in the USA still remains one of the most discussed issues in the medical sphere. Too many changes were made that touched all spheres of medicine, and this issue will be considered until all the misunderstandings are removed and all the problems are made clear. Having a connection with nursing as my future profession, I am sure that myths and misconceptions about US health insurance discussed in the article should be considered in detail with the purpose to get to know more and do not being frustrated in the future.
I see that health care reform has many supporters as well as opponents, however, this is the fact that the failure to understand the information correctly makes people create the wrong point of view that prevents them from adequate thinking. I believe that US health reform is useful and the understanding of some information correctly will help others to see the advantages of this reform as I see them.
Having read the article “Myths and misconceptions about US health insurance” by Katherine Baicker and Amittabh Chandra about the failure to understand the complicated process of health insurance, their simplification and as a result of a wrong interpretation, I tried to reflect on each of the myths and comment on them. I have drawn my attention to the discussion of those myths and their application to my future interest as a nurse.
The main idea of insurance is to protect people when they get ill. Insurance is rather an expensive service, however, I am sure that it is worthy. By buying insurance a person protects him/herself from the risk to appear insolvent when one gets ill while being healthy. The relation of nursing to the problem of insurance is both direct and indirect.
The direct relation is based on the personal payments for health insurance as in this way nurses protect themselves from costly medical care and expenses while paying for treatment when getting sick in case of the absence of insurance. It is much easier to pay insurance charges when health than to pay for treatment when you are sick.
The indirect connection between insurance and nurses is their medical profession. When dealing with patients, a nurse should know whether one has insurance and in case of its absence, a nurse should get to know the information about patients’ income. This is really important in prescribing treatment and drugs. A person should be able to pay for treatment. Considering the myths and misconceptions about US health insurance discussed in the article, I will assess the level of their impact on nursing.
The first myth is that sick people without insurance are unable to find affordable policies. This is absolutely wrong as the presence or absence of insurance puts people in different public policy challenges. Those who have an insurance need the policy for instance, while those who do not have insurance for any reason should seek for health care. There is no any advantage in absence of insurance as people are to pay for health care and it is rather expensive.
The second myth is connected with the fact that those who are uninsured pay less as they try to avoid or reduce the expensive and inefficient emergency room care. Such statement is rather provocative and doubtful. Reducing costs on emergency room, people leave themselves without important health care management.
Those who have health insurance come through the whole process of necessary procedures while treatment. Therefore, they are healthier than those who avoid important stages such as emergency room and in fact they pay more for the diseases they could avoid. Nurses should try to convince those who do not have insurance either to buy it or to come through the whole process necessary for health care management in order to avoid problems in the future.
The third myth is that the absence of insurance is barrier for getting a top-quality health care. In reality, “higher spending is not even associated with lower morality, which suggests that more-generous insurance provision does not necessarily translate the better care or outcome” (Baicker and Chandra 50).
The presence and absence of the insurance impacts the cost of treatment, as those who have insurance are protected from extra costs, while those who failed to get insurance on time are to pay for all the services. Nursing is a profession which makes people take care of patients and do all possible to make sure that the treatment is correctly assigned and a patient is getting better. The absence or presence of the insurance may never impact the nurses’ performance as it contradicts the ethics of nurses. Moreover, this is unethical as the absence of the insurance is not the identifier of the quality of the health care and nurses are to understand this and follow moral and ethical norms.
The next myth is that employers can get more of the burden of paying for insurance. This is an absolute misconception as “employees ultimately pay for health insurance they get through their employer, no matter who writes the check to the insurance company” (Baicker and Chandra 51). The payment an employer gets is directed to the insurance.
Therefore, those who think that an employer gets something from the insurance for his/her employees are mistaken. This information is necessary for nurses as for the employees of the medical system. Each employee should know its rights and obligations. The data connected with the relationships between an employer and an employee is to be considered by everyone.
The final myth discussed in the article is related to the high-deductive health plans and competition as the way to lower the costs. The presence of many insurance companies at the market and the competition between those does not mean that the cost of the insurance policy is going to reduce. The level of the insurance payment is stated by the government and other specific institutions and the insurance companies do not have any impact on the prices.
Nurses should know this information as they can deliver it to their patients. Moreover, being the consumers of the services of the insurance companies, nurses should also be aware of this news.
Therefore, I want to conclude that the insurance reform and the inability to consider information appropriately create a number of myths and misconceptions which prevent people from correct understanding of the health insurance. The nurses play an important role in some aspects of those misunderstandings as being the consumers of the services of the insurance companies and performing the services based on the insurance and health care policies, they are to understand the new law correctly.
The article has presented several myths which occurred in the in the society. I tried to consider those misconceptions from the point of view of the nurses, how they are to consider that information and how they are to behave in case the problem appears. The health care assurance should be clear for medical employees as only in this case the services are going to work correctly when there is no misunderstanding of the insurance policies among the medical staff.
Sincerely yours.
Works Cited
Baicker, Katherine and Amittabh Chandra. “Myths and misconceptions about US health insurance.” 47-53. Print.