Attitudes towards homosexuality among university students

Attitudes towards homosexuality among university students In 2006, Answers Corporation explained that homosexuality is a term created by 19th century. The meaning of homosexual is, having a sexual orientation to persons of the same sex (The American Heritage ® Dictionary of the English Language, 2006). Homosexuality includes two groups, which are female homosexuality and male homosexuality. Female homosexuality is described as lesbianism and the male homosexuality is described as gay (Answers Corporation, 2006). At the beginning, some of the psychologists said that homosexuality is a mental illness and put it into the list of mental disorder. However, after some of the studies, they realized that homosexuality is not a mental disorder because it is related to psychological disturbance and is in no sense of mental problem as well. So, homosexuality removed from the list of mental disorders (Tozeland, Loewen, Monteith, n.d.). The factors that lead to homosexuality are critical and discuss by many specialist fields such as psychologists and psychiatrists. View of Psychologists toward Reason of Homosexuality In Robinson study (as cited in Facts about Homosexuality and Mental Health, n.d.), early of the twentieth century, Ellis (1901) argued that homosexuality was inborn and it was not immoral, not a disease, and that many homosexuals made outstanding contributions to society. Sigmund Freud has a different theory of human sexuality from Ellis. He believed that all human beings were innately bisexual. Human beings become heterosexual or homosexual as a result of what they have experiences with other people or environment that surrounding of them. Freud also agreed with Ellis that homosexual orientation should not be viewed as a form of pathology (Facts about Homosexuality and Mental Health, n.d.). He wrote a letter to an American mother in 1935. He said that, people cant get any advantages from their homosexual orientation. But, they were always blamed, discriminated by other people. Actually, homosexuality is not a sin, not an illness as well. He also said that, we need to see it as a sexual function produced by certain sexual development. There are many individuals of ancient and modern times that were respect by us are homosexuality. According to him, it is injustice and cruelty to describe that homosexuality is a crime and sin. He told the American mother that, analysis may let her son feel harmony, peace and full efficiency when her son in the time of unhappy, neurotic, torn by conflicts, and inhibited in the social life whether he remains a homosexual or gets changed (Facts about Homosexuality and Mental Health, n.d.). View of Reincarnation Researchers toward Reason of Homosexuality According to Dr. Ian Stevenson, he concludes that homosexuality is a natural human trait that results from the reincarnation of a person of one gender as a person of the opposite gender. Such people must adjust to their new gender and sexuality at an early age. The difficulty of adjusting relating to the sex change and lead to homosexuality later on in their lives (as cited in Williams, 2006). Reincarnation means the soul occupation a new body after the death of the former body (The Columbia Encyclopedia, 2006). The classic form of the reincarnation doctrine was formulated in India, but certainly not earlier than the 9th century BC, when the Brahmana writings were composed. After the Upanishads clearly defined the concept between the 7th and the 5th century BC, it was adopted by the other important Eastern religions which originated in India, Buddhism and Jainism. Due to the spread of Buddhism in Asia, reincarnation was later adopted by Chinese Taoism, but not earlier than the 3rd century BC (Reincarnation, its meaning and consequences, n.d.). Former girls who are reborn as boys may wish to dress as girls or prefer to play with girls rather than boys. Former boys who are reborn as girls may wish to dress as boys or prefer to play with boys rather than girls. Former men who are reborn as women will be attracted to women and will therefore be lesbian. Former women who are reborn as men will be attracted to men and will therefore be gay (as cited in Williams, 2006). Former means past-life or previous life and reborn mean present lifetime. In many cases the person begins talking about his or her life or lives before the present lifetime, about their previous death and about the time between lives including the planning of the present lifetime (as cited in Williams, 2006). So, Dr. Ian Stevenson concludes that, homosexuality is the stem of reincarnation. Beside of the factors to cause homosexuality, the factors that influence people attitudes towards homosexuality are also very controversial. Different people may bring out different of attitudes, thinking, feeling and behaviors towards homosexuality. The differences can be considered contribute to some of the factors such as personal and social factors. Personal Factors that Influence Attitudes towards Homosexual Age. Have a measure of tolerance of homosexual behaviors from attitude towards homosexuality in 29 nations, such as the nations of Australia, USA, Norway, and others indicated that the higher points of tolerance scored as 100 and the lowest point as 0. The higher the tolerance scored the higher the acceptance of homosexuality. The predicted level of tolerances for young people age 20 would be 53 points. People in middle age have tolerance scores of 43 points by age 40. At age 60, the tolerance scored is about 33 and with 23 points at age 80. It showed that, as the age increasing, the tolerance scored of homosexual was decreasing. The tolerance point of elder was low compare to younger people (Attitude towards homosexuality in 29 nations, n.d.). Beside of the factors of age, the attitudes also influences by religion. Religion background. Different religious will makes a large difference to tolerance of homosexuality. According to a test of measure of homosexual behaviors tolerance, the higher points of tolerance scored as 100 and the lowest point as 0. The higher the tolerance scored the higher acceptance of homosexuality. Ardent believers in a personal God would rate homosexual behavior at 28 points. But, staunch atheists who are totally reject the idea of personal God rate homosexuality at 59 points (Attitude towards homosexuality in 29 nations, n.d.). It obviously showed that, Ardent believers in a personal God was less accepting to homosexuality which rate 28 points compare to staunch atheists who totally reject the idea of personal God which rate 59 points (Attitude towards homosexuality in 29 nations, n.d.). Beside that, church goers are less tolerant of homosexuality than those who are never darken a churchs door. People who are regular going to church rate 32 points, and those who are shunning the church were rating 48 points (Attitude towards homosexuality in 29 nations, n.d.). It is because according to Christians, homosexuality violating some of Gods most basic commandments for humanity. Christians belief in Gods condemnation of homosexuality is claimed to be so important that forcing them to treat gays equally means forcing them to violate their religious beliefs (Cline, n.d.). In nearly all societies throughout human history, religion offers answers to fundamental questions concerning the origin and meaning of things. Religious systems of explanation offer accounts of the creation of the world, as well as specifying the rules for proper behavior-and the consequences for infractions-that have been imposed by the Creator (Gross, 2005). Christianity traditionally forbid sexual relations between people of the same sex and teaches that such behavior is sinful (Gross, 2005). So, religious belief and church attendance have strongly influence on attitudes towards homosexuality in almost 29 nations. Beside of the factors of religion, the attitudes toward homosexuality also influences by faculty of study among students (Societal Attitudes towards Homosexuality, 2006). Faculty of study. Students who studied faculties of Arts or Social Science had more positive attitudes toward gay man compared to Science or Business students. The result revealed that students in the faculties of Arts and Social Science had more positive attitudes towards homosexual compare with students in faculties Business and Science (Schellenberg, Hirt and Sears, 1999). It shows that there are two possible reasons that determined these results. First, students who value traditional sex roles may be the most likely to select programs in faculties of business and sciences where political attitudes are conservative. Second, students with less value traditional sex roles may be the most likely to select programs in faculties of Art and Social Science. It is because they thought the departments are more liberal (Schellenberg, Hirt and Sears, 1999). In academic field, beside the factor of different faculty of study, the educational level also plays a very important role to determine the attitudes towards homosexuality. Educational level. The higher years of education people involve, the higher scored of tolerances people have. The higher points of tolerance scored as 100 and the lowest point as 0. The higher of tolerance scored sign that it is more acceptance of homosexuality (Attitude towards homosexuality in 29 nations, n.d.). The point of tolerances was 34 out of 100 rating by people who with 8 years of education. Those with 10 years of education were rating 38 points and people who have complete 2 years masters degree after 4 year bachelors degree was rating 51 points. So, the gap between the least educated and the most educated is 17 points. (Attitude towards homosexuality in 29 nations, n.d.). This tolerance-enhancing effect of education actually is link to other forces which importantly depend on the independent of age, so the lesser censure of homosexuality among the highly educated cannot be attributed to a changing social climate. The age effects themselves suggest that there is a changing social climate, but the education effects are in addition to that (Attitude towards homosexuality in 29 nations, n.d.). Other than that, gender also likely to have strongly influences on the attitudes towards homosexuality. Many researchers conducted researches that related to gender differences and their attitudes towards gay men and lesbians. Gender. Gender belief system is the pattern of masculine or feminine behavior of an individual that is defined by a particular culture and that is largely determined by a childs upbringing (Answers.com, 2006). Kite and Whitley suggested that men rating the gay men more negative than women, but they were same in the rating of lesbians. Within the male and female, women made approximately equal rating of lesbians and gay men, but mens rating of lesbians were more positive than rating of gay men (as cited in Louiderback Whitley, 1997). According to Kite and Whitley study, it is because people who have strong gender belief system have more negative attitudes towards homosexual because homosexuality violates the norms of that belief system. Also, men held more traditional sex-role attitudes than women. So, in the perspective of men, male should be act more masculine and aggressive. They also strongly hold the traditional sexual orientation which is heterosexuality (as cited in Louiderback Whitley, 1997). Beside that, a study (as cited in Schellenberg, Hirt and Sears 1999.), it also showed that male hold more negative attitudes towards gay men than lesbians, and, they also hold more negative attitudes to homosexual compare with female. Different attitude towards homosexuality is the impact of personal factors. But, the social factors also have certain level of impact on the attitudes towards homosexuality. Social Factors that Influence Attitudes towards Homosexual Media. Dissemination of information about homosexuality in marketing, television shows, and public opinion polls, will affect the attitudes of public toward homosexuals no matter it is accurate or inaccurate. The information of homosexuals will lead to AIDS has strong impact on attitudes towards homosexuality. The perpetuation of homophobic attitudes such as the treatment of people with HIV, moralistic interpretations of people with AIDS, certain conceptions about the methods of HIV transmitted, media representation of AIDS, and even the way in which medicines objectivity reinforces a moral view inimical to gay men, lesbians and bisexuals (Anderson, Fakhfakh, Kondylis, 1999). Many of the researches have approved that some of the factors influence attitudes towards homosexuality. There are also some of the researches conducted by researchers to approve whether the stereotypes of people towards homosexuality is correct or not. Social differences. Social differences in the tolerance of homosexuality are quite large. This can help to explain why people living in different social circles have different perceptions of what the average Australian thinks. For example, 70 years old had left school at the end of year 10, and who holds strong religious beliefs and attends church regularly would rate homosexual behaviors at just 1 point out of 100 or always wrong (Attitude towards homosexuality in 29 nations, n.d.). Stereotypes towards Homosexuality Characteristics. Normally, people would like to believe that gay men are effeminate and lesbians are tomboys while there are some homosexual people who fit these stereotypes. But, actually they are not representative of all homosexual people. So, the stereotypes of characteristics of homosexual people are not correct at all (Tozeland, Loewen, Monteith, n.d.). Duration of relationship. Studies indicate that people would have the stereotypes that homosexual person will not involve in long-term, stable and close relationship with their partners. But, it is not unusual to find homosexuality couples who had been together for over twenty years (Tozeland, Loewen, Monteith, n.d.). Homosexual parents. Some people believe that children of gay or lesbian people are more likely to grow up to be homosexual as their parents. Beside that, people also believe that these children will grow up without appropriate ethical values. In fact, homosexual parents would like to teach their children the values of kindness and charity because they are the victims of hate and discrimination in society (Tozeland, Loewen, Monteith, n.d.). According to Family Research Report (2001), children who have homosexual parents would be expected to do less well than kids in general in school, on the job, in marriage, raising their own kids, and others. Normally, children of homosexual parents cannot do well in sex identity, language skills and mathematics fields compare to children of heterosexual parents. But, children of homosexual parents hold strongly social study than children of heterosexual parents. However, they have tries to be successful in life. So not every child with homosexual parents would be expected to be a failure, nor would every child raised by a homosexual parent be expected to fail. Likewise, not every child rose by a married mother and father would be expected to succeed (Family Research Report, 2001). Religion. The vast majority of the worlds churches take the stance that homosexual acts are a sin. To cite an example of a religious viewpoint, the Roman Catholic Church in a passage from its Congregation for the Doctrine of the Faith, states, As in every moral disorder, homosexual activity prevents ones own fulfillment and happiness by acting contrary to the creative wisdom of God. Homosexuality is labeled as a moral disorder; it is not regular or acceptable (The Scientific Debate on Homosexuality, n.d.). People believe that Christians are disagreeing homosexuality. Some religious groups interpret certain biblical passages as injunctions against homosexuality, while others view these passages in the light of historical context, much like slavery. Actually, many Christians were condemning discrimination and prejudice. They welcome and affirm homosexual Christians into the body of Christ, with unique gifts to offer (Tozeland, Loewen, Monteith, n.d.). Beside to conduct researches to reveal the stereotypes of people towards homosexuality is correct or not, there also a research on how the public opinion towards homosexuality among different nations. Public Opinion toward Homosexual among Different Nations In study of Societal Attitudes towards Homosexuality (2006), it showed that the result of acceptance homosexuality in Africa and the Middle East are tend to strongly disagree. But, major Latin American countries such as Mexico and Brazil accept homosexuality. At Australia 1999, the result showed that 28% of people think that sexual relations between two adults of the same sex are not wrong at all, 15 % think that it is wrong only sometimes, 9 % think that it is almost always wrong, and 48% think that it is always wrong (Attitude towards homosexuality in 29 nations, n.d.). According to Robinson (2003), Apoll by the Gallup Organization from United State has conducted a research of acceptable of homosexuality in the public. The result showed the percentage of the survey result: do you personally believe that it is acceptable or not acceptable for gays and lesbians to engage in same-sex behavior? as in 1982-JUN, there was 34% people accept homosexuality and by 1992-JUN, there was an increasing percentage which is 38%. In 1992-MAR, there was 44% and by 1997-APR, there was 42%. In 1999-FEB, there was 50 % and by 2001-MAY, there was 52%. There was 51% in 2002-MAY and 54% in 2003-MAY. It showed that the percentage of acceptable towards homosexuality in the United State is increasing by year of 1982 to 2003. The Pew Research Centers 2003 Global Attitudes Survey found that, people in Africa and the Middle East strongly object to societal acceptance of homosexuality. But there is far greater tolerance for homosexuality in major Latin American countries such as Mexico, Argentina, Bolivia and Brazil. Opinion in Europe is split between West and East. Majorities in every Western European nation surveyed say homosexuality should be accepted by society, while most Russians, Poles and Ukrainians disagree. 51% of Americans believes homosexuality should be accepted, while 42% disagree (as cited in Societal Attitudes towards Homosexuality, 2006). Significant of This Study Based on the above introduction, one can see the important of understanding of students attitude to homosexuality. Firstly, according to Lisa Lamar and Mary Kite (1998), it said that males have more negative attitudes towards gay men and this is due to gender roles factor. However, Schellenberg, Hirt Sears (1999), found that males who study in Arts and Social Sciences have more positive attitudes towards gay men. So, this study want to know UTAR Psychology course students attitudes towards gay men is affected by gender roles or the faculties that they have chose. Second, according to research of Brownell, he found that religions are related to negative attitudes towards lesbian and gay men. Malaysia have many types of religions include Islamic, Buddhist, Indian, and others. This study wants to know are there having differences of attitudes between religions in Malaysia or not. This will make us know more about how the attitudes of different religions people towards lesbian and gay men. This can reduce conflict or make different religions people can communicate easily. Third, Many students have confused or varying opinions on homosexuality. It is important for all students to come to terms with what they currently think and feel about homosexuality (Tozeland, Loewen, Monteith, n.d.). This study want to let them conscious about their attitudes towards homosexual and let them decide they want to change it or not. Beside that, through this study, students of psychology course can more concern about issue of homosexuality and conduct or do further research on it. The further research can help public know about homosexual such as why homosexual, what reason to make them become homosexual, and others. Once public know more about the homosexual group, they might change their attitudes towards homosexual as well as reduce their discrimination perception towards homosexual. This study will determine whether the result of this study same with the result of previous researches or not. For this study, it should make a clear distinction of attitudes toward gay men and lesbian women with divide the homosexual to lesbian and gay men. For example, many of previous research conducted research by using the term homosexual but do not divide the term homosexual into gay men and lesbian women. Research Questions For this study, it will explore the gender influences on attitudes towards homosexuality among university students. We would like to understand more about the gender differences of acceptance of homosexuality among university students. Beside that, this study will determine whether the result is same with the result of previous researches or not. The research questions in this study are as follows. First, are there any gender differences in the attitudes towards lesbian and homosexual? Second, is there any gender difference in their knowledge of homosexual? Third, are there any religion differences in their attitude towards lesbian and homosexual? Fourth, is there any religion difference in their knowledge of homosexual? CHAPTER II METHOD Participants 118 Psychology students from year 1 to year 3 in University Tunku Abdul Rahman were selected as the sample of this study. Simple random method was used in the selection. There are 82 females and 36 females. All of the students who participated in the survey are simple random sampling. Materials Questionnaire. The survey conducted using questionnaire (see Appendix 1). All participants completed a 4 pages questionnaire consisting of two sections. Instructions accompanying the questionnaire guaranteed anonymity and confidentiality. The first part is about the respondents demographic such as gender, age, year, race, and religion. The second part is about respondents attitudes toward lesbian and gay. There are 32 questions in this test. In this test, the first 4 questions are asked about the general attitudes towards homosexuality such as a) I know about homosexuals, and b) Sexual orientation is caused by genes, but not the environment (see appendix 1). Question 5 to 18 is asked about the attitudes towards lesbians such as a) Lesbians just cant fit into our society, b) exual relations between two female is wrong, c) Female homosexuality is a sin and, d) Lesbians are sick (see appendix 1). Question 19 to 32 is asked about the attitudes towards gay men such as a) I think male homosexuals are disgusting, b) Male homosexuality is a perversion, c) Sexual relations between two male is wrong and, d) Homosexual behavior between two men is just plain wrong (see appendix 1). Participants had to rate on the Likert Scale (strongly disagree, disagree, neutral, agree, and strongly agree) according to their attitudes towards homosexual which include lesbian and gay man. Software. SPSS for Windows (12.0) was used for all statistical analyses. Procedures The survey was conducted by using simple random sampling design. A sampling frame, which is the numbered name lists of students from Year One to Year Three Psychology class at UTAR was obtained from the Faculty General Office. All the name of the students were mixed and came out with a new name list (see Appendix 2). A sample size of 118 was selected. The simple random sampling was conducted as follows: A starting point in the table of Random Numbers in the Appendix 4 was chosen using a finger stab. The stab came down at column 6, row 15 at the entry 13916. As the sampling frame ranged from 1 to 301, the left three numbers in each set of five were used when drawing the sample. The number 0 was ignored if that number over 301. The numbers to be included in sampling were been identified by moving across the table from left to right every alternate line started from up and down. The numbers got were highline in yellow color (see Appendix 3). We distributed the questionnaire to the samples that have been selected by simple random method through UTAR lecturers. The survey took between ten to five-teen minutes to complete and then collected back by lecturers after the respondents completed it in the same day. Instructions accompanying the questionnaire guaranteed anonymity and confidentiality. CHAPTER III RESULT Reliability Test There were five dimensions in the questionnaire. First, the dimension of Negative Attitudes toward Lesbians, it consisted by 10 questions which is from question 5 to question 14. The Cronbachs Alpha was 0.81 after questions 5, 7, 9, 13 were deleted (Table 1, pg 16). Therefore, the mean of these 6 items was calculated to represent the respondents negative attitudes toward lesbians. Second, for the dimension of Positive Attitudes toward Lesbians, it consisted by 4 questions which is from question 15 to question 18. There were 0.49 alphas when question 16 was deleted (Table 1, pg 16). For the dimension of Negative Attitudes toward Gay Men, it consisted by 10 questions which is from question 19 to question 28. There were 0.87 alphas when question 20 was deleted (Table 1, pg 16). For the dimension of Positive Attitudes toward Gay Men, it consisted by 4 questions which is from question 29 to question 32. There were 0.64 alphas and none of the questions being deleted (Table 1, pg 16). The reliability alpha of the question 1 to 4 was 0.01 alphas. So, these 4 questions cannot compute as one dimension and will be analyzed individually (see Table 1, pg 16). Table 1 Reliability test Dimension Cronbachs Alpha N of Items Items Negative Attitudes toward Lesbians 0.81 6 6, 8, 10, 11, 12, 14 Positive Attitudes toward Lesbians 0.49 3 15, 17, 18 Negative Attitudes toward Gay Men 0.87 9 19, 21, 22, 23, 24, 25, 26, 27, 28 Positive Attitudes toward Gay Men 0.64 4 29, 30, 31, 32 I know about homosexual Sexual orientation is caused by genes, but not the environment I have ever thought to myself when I found that an attractive person of the sex was homosexual-what a waste 0.01 4 1, 2, 3, 4 I have ever said, I dont mind homosexuals, as long as I dont have to see it or something similar Gender Differences toward Homosexual Negative attitudes toward lesbians. The results of Independent t- Tests showed that there was no significant difference between gender negative attitudes towards the lesbian, t (118) = 0.08, n.s. , where the mean for the negative attitudes toward lesbian for male students is 2.60 ( SD = 0.81), and 2.59 (SD = 0.71) for female students (Table 2, pg 19). Positive attitudes toward lesbians. The results of Independent t- Tests showed that there was no significant difference between gender positive attitudes toward the lesbians, t (118) = 0.31, n.s., where the mean for the positive attitudes toward lesbians for male students is 3.29 (SD = 0.66), and 3.32 (SD = 0.54) for female students (Table 2, pg 19). Negative attitudes toward gay men. The results of Independent t- Tests showed that there was a significant difference between gender negative attitudes toward gay men, t (118) = 2.24, p Positive attitudes toward gay men. The results of Independent t- Tests showed that there was no significant difference between gender positive attitudes toward gay men, t (118) = -1.520, n.s., where the mean for the positive attitudes toward gay men for male students is 3.11 (SD = 0.80), and 3.30 (SD = 0.52) for female students (Table 2, pg 19). Knowledge towards homosexuality. The results of Independent t- revealed that there was no significant difference between genders in their knowledge towards homosexuality. For the I know about homosexual, t (118) = 0.82, n.s., where the mean for the knowledge towards homosexuality for male students is 2.31 (SD=0.82), and 2.17 (SD=0.83) for female students. For the Sexual orientation is caused by genes, but not the environment, t (118) = -0.890, n.s., where the mean for the knowledge towards homosexuality for male students is 3.28 (SD=1.19), and 4.85 (SD=10.57) for female students. For the I have ever thought to myself when I found that an attractive person of the sex was homosexual-what a waste , t (118) = 0.921, n.s., where the mean for the knowledge towards homosexuality for male students is 2.83 (SD=0.97), and 2.65 (SD=1.03) for female students. For the I have ever said, I dont mind homosexuals, as long as I dont have to see it or something similar, t (118) = 0.403, n.s., where the mean for the knowledge towards homosexuality for male students is 3.97 (SD=0.61), and 3.92 (SD=0.76) for female students (see Table 2, pg 19). Table 2 Gender differences Dimension Mean t-Value p-Value Males Females Negative Attitudes toward Lesbians 2.60 (SD=0.81) 2.59 (SD=0.71) 0.080 0.94 Positive Attitudes toward Lesbians 3.29 (SD=0.66) 3.32 (SD=0.54) -0.31 0.76 Negative Attitudes toward Gay Men 3.03 (SD=0.83) 2.72 (SD=0.63) 2.24 0.027* Positive Attitudes toward Gay Men 3.11 (SD=0.80) 3.30 (SD=0.52) -1.520 0.13 I know about homosexual Sexual orientation is caused by genes, but not the environment I have ever thought to myself when I found that an attractive person of the sex was homosexual-what a waste I have ever said, I dont mind homosexuals, as long as I dont have to see it or something similar 2.31 (SD=0.82) 3.28 (SD=1.19) 2.83 (SD=0.97) 3.97 (SD=0.61) 2.17 (SD=0.83) 4.85 (SD=10.57) 2.65 (SD=1.03) 3.91 (SD=0.76) 0.82 -0.89 0.92 0.403 0.42 0.38 0.36 0.69 Note: * p Religion Differences toward Homosexual Negative attitudes toward lesbians. The results of Independent t- Tests showed that there was no significant difference between religions have negative attitudes towards lesbian, t (118) = 1.46, n.s., where the mean for negative attitudes toward lesbian for Buddhist is 2.65 (SD=0.76), and 2.42 (SD=0.67) for Chris

Freudian Analysis of Edgar Allen Poe’s a Tell Tale Heart

A Freudian Analysis of â€Å"The Tell-Tale Heart† By Edgar Allen Poe As an esteemed psychologist analyzing this accused murderer, I have found a few key pieces of evidence that ultimately lead me to the decision that the murderer is in fact mad and I recommend psychological rehabilitation as well as jail sentence as a proper penalty for the crime committed. Although, he claims he can recount the night of the murder â€Å"healthily and calmly† it is not proof enough to disregard his insanity. The murderer insists that he â€Å"loved the old man† which I believe is undoubtedly true. As far as my knowledge goes he was stuck in a paradox of love and hate. With that said I know that people sometimes tend to harm the people they love. He claims he was not after the old man by any greedy or vengeful means, â€Å"He had never wronged me. He had never given me insult. For his gold I had no desire†¦Ã¢â‚¬  By saying this, he makes it clear that he has eliminated any motives that normally inspire a murderer. Instead he describes his obsession with the old man’s, â€Å"vulture eye† as what makes him tick. To everyone except the murderer, the obsession with the old man’s blue eye is unexplainable. The only indication given is that the eye makes his â€Å"blood run cold† so much so that he thought the only just way to eliminate this problem was to end the old man’s life all together. Additionally, when he exclaims his plans to rid himself of the eye forever, subconsciously he wants to rid the old man of the eye because it is evil. However, it is apparent that the murderer does not comprehend that he cannot isolate the man from his eye, and that if he tries he will have killed the man too not just the eye. In his mind, he has separated the man’s identity, which is pleasant and agreeable, from his vulture eye, which is described as evil and eerie. By doing so, the murderer has now justified to himself his capability of murdering the old man. Ultimately, the obsession with the vulture eye is irrational and is by no means a reasonable motive to murder an innocent man. The murderer’s heightened sensitivity to sound is yet another piece of evidence that proves his insanity. He says, â€Å"Above all the sense of hearing acute. I heard all things in heaven and in the earth. I heard many things in hell. † What that means to him, we may not know, but to a listener he is just proving himself crazy. He first encounters the loud sound of the old man’s beating heart while he is still alive in his bed on the night of the murder, â€Å"I knew that sound well too. It was the beating of the old man’s heart. It increased my fury as the beating of a drum stimulates the soldier into courage. † Not only is this testimony of paranoia, it also disproves his original claim he is not insane, because a sound that can’t be heard from a distance at all was driving his rage to attack the old man. Then again at the end of his story, he claims he heard the sound of the beating heart and it drove him to admit to the crime, while the police were investigating the old man’s house. The ringing became more distinct: I talked more freely to get rid of the feeling: but it continued and gained definitiveness – until, at length, I found that the noise was NOT within my ears. † This is a clear display of the murderer’s extreme guilt and paranoia. Not only do I firmly believe this murderer should be sentenced to many years jail for the crime he committed, it is in his best interest to regain his sanity if possible through some psychological therapy program.

Reporting Practices and Ethics Paper Essay

Financial management is very crucial in today’s health care financial procedures. It is one the most important aspects of the financial health care. There are many assessments made- based the financial records and the business transactions that occur within the health care organization. It is crucial the financial records are kept up- to -date and they follow specific guidelines. The books kept up- to- date and in order, this will show the amount of money being brought into the organization for profit and the amount of money the organization has lost in profit. One thing that may cause the honesty of the organization to be on the brinks is the organization financial management and the correctness of the financial books. This paper is about information that will address financial reporting practices and ethics. It will address four financial management functions, summaries that accept accounting principles by generally accepted accounting principles (GAAP). It will also give an example from an article that has reflected ethical standards of conduct and financial reporting. The basic four components of financial management are planning, controlling, organizing and directing and decision making. The preparation is responsibility for financial management to recognize the purposes of the health care organization. The planning step is to â€Å"set directions and allocates resources, the organizing step brings people and material resources together in working condition, the leading step inspires people to best utilize these resources, and the controlling step checks that the right things happen, in the right way, and at the right time† (Lombardi, Schermerhorn, & Kramer, 2007,). Controlling is the process of the financial management to ensure that each department of the organization are going by the procedures that was decided. The financial manager should have the reports available to study the most recent financial reports. The reports will help to select what department needs the most consideration to keep the organization going. Organizing and directing is the responsibility of the financial manager to decide in what way to make use of the funds of the organizations most efficiently. Resources such as assets will help the manager to ensure the goals of the healthcare organizations are accomplished. Directing is an everyday job provided that control and support. The final step in the element in financial management is decision making. Planning, organizing, and controlling is a correspondence with the decision making process. The choices will be by the financial manager based on evaluation, analysis and information. Generally accepted accounting principles is a set of financial recommendations used for financial accounting. The recommendations are for preparing financial statements and for setting standards for organizations accountants. According to Baker (2011), â€Å" One of the requirements of GAAP is that unrestricted fund balances be separated from restricted fund balances on the statements, so you see two appropriate line items (restricted and unrestricted) in the fund balance section† (p. 108). GAAP are the rules of accounting. Those guidelines are to arrange the reporting of financial statements that will include the cash flow statements, income statements, and the balance sheet. With the reply of these responsibilities, the Organization of Managing Bookkeepers declared principles of moral conduct for employees of managing bookkeeping and financial management. The principles take account for confidentiality, integrity, and competence. A person must maintain knowledge and the necessary skills is what includes competence. They must always maintain their professional responsibilities and duties in accordance with related rules, technical standards, and regulations. Confidentiality when one should not disclose confidential information, such as health records except when given the right authority to do so. Integrity has the responsibility not to engage in activities that would affect prejudgment, favors that will influence their actions and decision making. According to† Ethical Standards† (n. d),â€Å"Specialists of managing bookkeeping and monetarist managing partake an commitment to the community, their line of work, the institute they work for and themselves, to uphold the utmost principles of decent manner. Hewlett-Packard Company CEO, Mark Hurd turn out to be mixed up in the workplace. According to (Healthfield, 2012), â€Å"Mr. Hurd had failed to disclose a close personal relationship he had with a contractor that constituted a conflict of interest† . †Mr. Hurd also â€Å"failed to maintain accurate expense reports, and misused company assets. † This is an example that reflect ethical standards of conduct a nd financial reporting practices. Practicing accuracy end honesty will help continue the capacity to never misuse the financial systems, and abide by the laws laid out by GAAP. Organizations are providing their employees with the necessary training that will equip them as well as sustain the reporting practices operational but at the time use the similar procedures and show them new procedures. Fraud and abuse is something everyone know when being ethical. By using the GAAP guidelines, keeping the organizational ethics and policies would be free from abuse and fraud. By following the guidelines that comes from the GAAP, they can help prevent fraud and abuse from happening in the health care organization itself. These guidelines are there to help the organization benefit so they will always be ready in case there may come a time when they have to show their financial documents to a third party. Therefore in conclusion, it a major responsibility in financial reporting practices and ethics. Financial managers should implement the four elements of financial management in their reports to avoid fraud, abuse and the risk of breaking ethics. Managers should know how to plan, control, organize and directing and decision making. They should always incorporate the GAAP rules and regulations in order to avoid unethical rulings.

Cuba During World War II - 942 Words

In terms of activity during World War II, many Latin American countries played an active role in the War Effort. Effectively, the war effort also had a large impact on countries in Latin America. Specifically, I will be focusing on the economic, social and political effects that World War II played in Cuba. Cuba’s war involvement was different in terms of the other Latin American countries that were involved. Cuba’s territory at the entrance of the Gulf of Mexico proved to be a valuable area in terms of trading. Cuba also played a vital role in the support of the United States’ Lend-Lease program. Specifically, Cuba played roles in diplomacy, conflict and espionage during World War II. Throughout World War II, Cuban President Federico Laredo Brà º avoided War situations until he left office in 1940; However, Cuba’s involvement in the MS St. Louis affair proved to be an important event during the war. The MS St. Louis was a German ocean liner that carried around 900 Jewish refugees from Germany. Cuba refused to allow the Jewish refugees into Cuba because they did not possess the correct documentation necessary to enter Cuba. The MS St. Louis instead sailed north, in which they were also denied entry by the Canadian and US governments. Finally, the German ocean liner sailed travelled back through the Atlantic, landing in Europe. Some of the refugees ended up in Britain; however, the significance of the ship lies in the majority of the refugees landing in Belgium and France,Show MoreRelatedThe Cold War1117 Words   |  4 Pages While the Cold War never brought upon much direct conflict between the United States and the Soviet Union, it spanned for over 40 yea rs. However, it was also the closest turning point to nuclear war as well as the first documented instance of mutual assured destruction. 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For a short period afterRead MoreAnalysis Of The Movie The Fog Of War 1472 Words   |  6 PagesIn the Fog of War, Former Secretary of Defense Robert S. McNamara recounted his experiences when serving for both the Kennedy and Johnson administrations. Throughout the film he shared eleven lessons that he learned as a result of the war and politics. The lessons range from empathizing with one s enemy to the fact we cannot change human nature. This essay will discuss some of McNamara’s lessons and how they illustrated institutions, bargaining, cooperation, power and sovereignty. The film startedRead MoreRussia and the Cuban Missile Crisis Essay939 Words   |  4 PagesRussia, The Cuban Missile Crisis During the end of World War II, a political struggle existed between the Western World, North Atlantic Treaty Organization allies, and the Eastern Bloc. Lasting until 1991, this struggle was better known as the Cold War. At the helm of these sides was the United States of America and the Union of Socialist Soviet Republics or better known as the Soviet Union. Both of these nations were constantly competing amongst each other in order to demonstrate their superiorityRead MoreThe Beginning Of The Cold War1718 Words   |  7 PagesThe year 1945 is the year that became known as the beginning of the Cold War. This war was and continues to be an ideological standoff between the ideas of Russian Communism and American Democracy and Capitalism. According to Webster’s dictionary, â€Å"Communism is a political theory derived from Karl Marx, advocating class war and leading to a society in which all property is publicly owned and each person works and is paid according to their abilit ies and needs†. Webster’s dictionary also describes

The Negative Uses Of Technology In Academic Education ...

It is stated based on the observations of atlantic.com† The study examined three years of a foundational pharmaceutics course, required for all doctor of pharmacy (Pharm.D.) students attending UNC. In 2011, Mumper taught the course in a standard, PowerPoint-aided lecture format. In 2012 and 2013, he taught it using â€Å"flipped† methods. Student performance on an identical final exam improved by 2.5 percent between 2011 and 2012—results now in press at Academic Medicine—and by an additional 2.6 percent in 2013. Overall, student performance on an identical final exam improved between 2011 and 2013 by 5.1 percent. Students also came to prefer the flipped model to the lecture model. While 75 percent of students in 2012 said, before Mumper’s†¦show more content†¦What are the downfalls?† He answered â€Å"I think that technology is often a thing that people tend to look over because of the negatives. Negatives like, getting distracted or cheating. But I think that tech in the classroom is a good idea because it promotes the attention of a student. Like me for example, I hate reading out of a textbook but when I read it online, I tend to not have a problem really. It’s like when my computer or phone is in front of me, I can get work done faster and better than I would[could] without them.† However, many teachers believe that introducing students to technology is harmful to the classrooms’ environment. They believe that technology encourages laziness, has the potential to be expensive, and that it interferes with student’s interaction within the classroom as it is easily distracting. In order for technology to be properly used in the classroom, teachers must first seek to involve technology usage within the classroom. This idea comes primarily because the rules of a teacher are seen as â€Å"golden† and cannot be trifled with on any occasion as such forcing the student to subm it to the rules. Integrating technology must come as a want from the teacher in order to adequately influence on the student to complete task when utilizing technology. In short, the teacher must first seek to include technology within their lessons and then incorporate restrictions in order to keep their students on taskShow MoreRelatedImpacts of Technology Dependency on the Academic Performance of Usls Students1490 Words   |  6 PagesCHAPTER 1 INTRODUCTION Technology is a gift of God. After the gift of life it is perhaps the greatest of Gods gifts. It is the mother of civilizations, of arts and of sciences. - Freeman Dyson Technology plays an important role in every sphere of life. It has certainly changed the way we live in different aspects of life and redefined living. Several sectors like medicine, warfare, transportation and navigation, business, economy, and even in education particularly in science and mathematicsRead MoreTechnology And Technology842 Words   |  4 PagesThe internet and technology usage in classrooms has both a positive and a negative influence upon students. Students have a better opportunity for learning due to the wide variety of apps and the usage of the search engine to help students find more information and learn more. The negative effect that technology has upon students is reflected in their school work and education, also causing students to get addicted and finding the constant need to be texting. In classrooms, students could go on otherRead Moreeffects of having nearby computer shops in Capitol University1417 Words   |  6 Pagesï » ¿Introduction A computer is a crucial component of the academic success of a student. Whether it is a laptop or a desktop, a computer offers a unique platform to gain the most up-to-date information and to analyze the use of that information for school projects. Additionally, computers help students grow accustomed to writing professional material, like resumes when preparing for the workforce. Technology has developed so much that it is almost crucial to have electronic devices  particularlyRead MoreImpact Of Globalisation On Higher Education1388 Words   |  6 PagesGlobalisation is the evolution of society which affect human life, education is one of those, especially in postgraduate degrees which receive the most influence from globalisation. The development in technologies and communication have produced a shift in learning system which affect cultures and national economic growth. Higher education systems has been transformed by globalisation, which is â€Å"the widening, deepening and speeding up of worldwide interconnectedness† (Held et al., 1999, p.14). WhenRead MoreThe Greatest Communication Revolution Of The Internet For Educational Purposes1567 Words   |  7 PagesRecent studies have indicated that students nowadays spend a considerable amount of time on the Internet for educational purposes. (Lenhart, Madden Hitlin, 2005) Today, nobody discusses the importance of technology in the actual life; it has become the greatest communication revolution since the invention of printing. Human being uses in their everyday behaviour an immense rage of contributions of technology, it can be refer to the simplest such as mobile phone, clock, books, newspaper that givesRead MoreDistance Education Essay1547 Words   |  7 PagesDistance education has changed and grown a lot from external studies and correspondence education during the last century. Distance education has become a recognized phenomenon today, thanks to technology which has shortened the physical distances. DEVELOPMENT OF DISTANCE EDUCATION The evolution of Distance education could be divided in four periods. The first period was from 1850 to 1960, this generation used correspondence classes which used radio and instructional television. The secondRead MoreEducational Issue Involving Adolescents . Many People Blame1695 Words   |  7 Pagesparents first thing if a child is having academic issues. However, although the parents do play a major part, they are not the only reason children may be struggling in school. There are many factors that cause educational issues with adolescents in addition to parental involvement. These factors include: peer relations/bullying, substance abuse, young parenthood, technology use, stereotyping, racial judgements, and socioeconomic status. According to a study conducted by Aprile D. Benner, Alaina ERead MoreThe Explosion Of Technology On The Education Scene1667 Words   |  7 PagesDefinition of key Terminology/Background The explosion of technology on the education scene in the past few decades has been enormous. Toward the end of 20th century, one of the most frequent suggestions educational leaders made for improving schools was the integration of technology into teaching and learning processes (Henson, 2010, p.63). Mercelle (2000) defined ICT as â€Å"complex and heterogeneous set of good applications and services used for producing, distributing, processing and transformingRead MorePositive And Negative Impact Of Technology Essay805 Words   |  4 PagesDoes Technology have a positive or negative effective on America’s future education system? Livening in today’s age we see the use of technology everywhere. People are constantly on their phones, looking for the newest update on life. We have heard about the positive and negative impacts of technology in our society. However, how has this affected our schools teaching environment? Studies have shown that technology advancement is the way of the future. Firstly, technology has had a high influenceRead MoreImpact Of Globalization On Higher Education1631 Words   |  7 Pagesvarying from study to entertainment. This immediate prevalence of globalization plays an increasingly vital role in higher education and creates opportunities for people to continue taking advanced studies (Altbach, 2004). Altbach (2004) points out that it is inevitable that globalization will have some effects on higher education due to the rapid development of economy, technology as well as science. In order to survive and achieve a significant position in the academic field, higher education has begun

Henry Viiis Solliloquy In Henry Viii By William Shakespeare

William Shakespeare, even in death, remains a wordsmith of sorts. With the aid of innovative diction, knack for repetition, and allusions and metaphors alike, he has intrigued audiences with his eerily human concepts for centuries. To highlight a piece in particular, I turn to Shakespeare’s play of Henry VIII and his portrayal of a man known as Cardinal Wolsey, in which we are informed of his seemingly sudden dismissal from the King’s court. In this selected soliloquy, Shakespeare’s unique sense of voice is exercised in a form that evokes multiple dimensions of emotion. Not only is there the overlying element of displeasure, but an additional tone of vengefulness and uncertainty within his certainty. This is aided by implementing phrases†¦show more content†¦For example, by indirectly putting himself in a comparable boat to the devil himself, one might think that the Cardinal attempted to overstep the boundaries separating himself and the King as Lucifer did on to God. A sense of irony can also be drawn from this particular allusion seeing as Cardinal Wolsey most likely did not mean to paint himself as the villain in reference to his dismissal from the King’s side, he more or less was going for comparison in the magnitude of his fall from â€Å"power† to that of Lucifer’s. In this case, one is left indefinite when it comes to the validity of the Cardinal’s side of this said tale. Perhaps Cardinal Wolsey repeated the efforts of Lucifer, having attempted to replace or, even so, rise above the King. A concluding element to be touched on, but certainly not to the limitation of Shakespeare’s work, is the insistent use of repetition in this piece. Through Cardinal Wolsey’s baffled manner it is safe to assume that this change was all too sudden for the likes of him, maybe even to a level of dumbfoundedness. Choice phrases such as the likes of: farewell, good, frost, glory, princes, and he falls al lude to a state of disbelief and, frankly, utter confusion not apart from that of an inflated ego. Shakespeare’s crafted conversational pieces provide two varied glances into Wolsey’s persona, one that supports the way he positively reflects upon himself, and the other that paints him

Plutus Payroll and Associated Companies Case Study- myassignmenthelp

Question: Discuss about thePlutus Payroll and Associated Companies Case Study. Answer: Introduction Plutus payroll is an Australian company which was so far used by larger organizations in Australia to pay the contractors on roll or to pay the people who were working as freelance workers. The company (Plutus payroll) on the other hand was owned by Synep in which the son of deputy tax commissioner (ATO) was both a secretary and director. The corporate veil Issue The issue revolves around the status of the Plutus Payroll as a separate entity. Rule The concept of corporate veil was entrenched in the English company law. In the case of Salomon vs. A Salomon Co. Ltd (1897) the English upper house has decided that once a company is formed based on whatever means the company would be regarded for all purpose a separate entity in the eyes of legal parlance and existence of such an entity cant be questioned1. A company established under legal provisions would run as a separate entity different from those people or members and shareholders who have formed the company and thus a legal entity would emerge on its own to undertake legal business activities2. However, a company being a non-natural person -would not be able to run itself and thus it would need the help of natural persons to run its affairs for all practical purpose. Even though the law allows the judicial person to own assets in its own name the same would be signed by natural persons acting as directors etc. on behalf of the company under the seal of the company. As a res ult, a company can be capable of suing others for misconduct and other persons dealing with a company can also sue a company in case of a dispute and misconduct3. Footnotes: 1. Hannigan, B. (2017). Company Law (4th ed.). London: Oxfrd foundation. 2. Worthington, S. (2016). Sealy Worthington's Text, Cases, and Materials in Company Law (11th ed.). Brighton: Oxford University Press. 3. French, D. (2016). Company Law (Thirty-fourth edition ed.). London: Oxford University Press. Application In the case of Lee v. Lees Air Farming Ltd (1961) the court held that a person can act in dual capacity if there is a valid and legal contract between the company and the worker concerned and thus allowed a single person to act as am employee and a director. The gist of the case was that a company once registered as a company under the relevant provisions of the act would have all the powers to act as a separate entity for all legally applied purpose4. Salomon Co Ltd was a duly registered company under the relevant provisions of Companies Act 1862 of United Kingdom and form the case the followings have emerged: (a) a company would have all the rights as natural person in owning its separate properties. (b) a company would also have the right to incur debts and issue debts in the market on its own and it would solely be liable for its own debts5. (c) A company would be allowed to make contracts with employees of the company and outsiders as well which was reasserted in the case of Lee v. Lees Air Farming Ltd (1961). (d) Because a company is regarded as a separate entity or judicial person it would can commit crimes and torts. Conclusion Thus, it is quite clear that while the ruling in the case of Salomon v. A Salomon Co. Ltd (1897) provided the legal sanctity to the companies, the same also provided a legal option of trying to ascertain if the companies are doing their activities legally or they have engaged themselves in illegal activities which has been prohibited under provisions of other laws of the state. If it is ever found that the companies concerned have been engaged in illegal and other activities which are not endorsed by law the real activities of a company like Plutus payroll can be checked thoroughly for breach of law6. Thus, it can be said that Plutus payroll being a registered entity in Australia enjoyed the privilege of being a corporate entity and thus also enjoyed the concept of separate legal entity as endorsed in the above case settlements beforehand. Footnotes: Bredeson, D. A. (2013). Business law and the Legal environment . Chicago: south western Cengage Learning. Taylor, C. (2016). Company Law - Law Express (4th ed.). london: Pearson Education Limited. Roach, L. (2017). Company law- Guide and Revision (4th ed.). Leicester: Oxford University Press. Piercing the corporate veil Issue The issue is to find whether the corporate veil shall be lifted for the Plutus payroll company to see the real operations undertaken by the company. Rule Thus, a company being considered a separate entity form those who comprises of the same would have the authority to undertake such actions which would be deemed to be necessary to run the activities and achieve the goals of the company(Taylor, 2016). However, a company being a non-natural person (company is regarded as a judicial entity only) would not be able to run itself and thus it would need the help of natural persons to run its affairs for all practical purpose. Because the company depends upon the human help, the same can be undertaken with dubious intentions sometimes and thus it would be necessary in such cases to look beyond the veil in which the company acts and operates to separate the goals and real activities form each other. If it is found that the actual activities of the company involve anything which defeats the purpose of the law then the company can be prosecuted and liquidated(shepherd, 2016). The lifting of corporate evil can be done in the following cases: a) The veil of a company can be lifted by the state for protecting revenue of the state. Thus a companys veil of being a separate entity can be lifted if its suspected of being used as means of evading taxes as proved in the case of Adams V Cape Industries Plc ,1990 and DHN Food Distributors Ltd V Tower Hamlets London Borough,1976. b) Corporate veil can also be lifted to determine if the company concerned is a case of being an enemy company which means the company is being run by people who are citizens of another country which is at war with Australia. Footnotes Hargovan, J. H. (2014). Australian Corporate Law. Melbourne: Lexis Nexis. Howard, L. (2013). Corporaete law and cases. UNSC LAW Journal, 24(2), 34-42. The corporate veil of the entity can also be lifted to find out if the entity has been operating in a manner so as to avoid its legal obligations. The corporate veil of the company being a separate entity can be lifted in circumstances under which it is suspected that the company is being run in a manner to defraud the respective state and the government in general and is actually sham institution as seen in the case of Gilford motor co v Horne ltd (1933)9 Application Plutus payroll was one of those legitimate payroll companies in Australia which undertook payroll duties and was used by many larger companies in Australia for paying contractors and freelance workers. Plutus accepted funds from over a few dozen companies to pay the contractors of the respective companies. The payments were then transferred to 7 tier 2 or those companies which were sub-contracted by Plutus. These tier 2 companies then processed the payments to the concerned contractors. It was found that the tier 2 companies (sub-contracted companies) were run by people who were acting as directors has very little idea or knew nothing about these companies. The operations of these companies were run by members of crime syndicates in Australia10. These tier two companies were paying the contractors of the client companies these companies were required to submit the PAYG taxes to the Australian tax office (acting on behalf of the client companies). The tax authorities found that the tier 2 companies were paying the Australian tax office only a small portion and deflating and hiding the balance of the due tax. The balance of the due taxes was cleverly siphoned off by the crime syndicate members to their own accounts and otherwise for being used for personal gain. Some of the companies which were used to transfer illegitimate payments were found to be present in the same building and run by fictitious persons11. Footnotes Tomasic, R., Bottomley, S., McQueen, R. (2014). Corporaiton Law in Australia (2nd ed.). Melbourne: The Federaiton Press. Harris, J. (2015). Company Law: Theories, Principles and Applications (2nd ed.). Sydney: lexis-Nexis. Kraakman, R., Armour, J. (2017). Anatomy of Corporate LAw-A functional apporach. London: oxford University press. Because of this discovery the accounts of the Plutus payroll was suspended by the Australian tax office and the same caused non-payments complaints from thousands of contractors or freelance workers engaged in the IT sector. Thousands of complaints later action was taken Australian tax office which found the son of the deputy tax commissioners involved in running of the company (Plutus payroll) and working both as a director and employee (secretary)12. It is believed that a private equity firm SYNEP was the owner of the firm Plutus Payroll and the company was chaired by Adam Cranston who was found to be the son of ATO deputy commissioner Michael Cranston. These revelations have brought the questions of law into operation which must be used to lift the corporate veil surrounding the existence of and operations of Plutus payroll. Conclusion The management of the Plutus payroll have been engaged in the business operations in a manner which is contrary to the legal provisions of the Australian corporation Act, 2001 ad others and the activities are believed to have been carried in manner to defraud the Australian government. There exists enough evidence of suggesting fraudulent activities being carried in the name of a maze of companies and tier -2 operatives in the name of Plutus payroll company13. Thus, there is enough reason to believe that Plutus was arranged in the manner which was discovered has been carried out with sole intention of avoiding paying taxes and enriching personal coffers of some of these involved in the payment of payroll and those people are the people who bankrolled Plutus in the first place. Thus, it becomes the duty of the ATO and other legal departments to lift the veil of the Plutus Payroll and find out how the operations were carried by the management and under what pretext. The true facts would only emerge only when the corporate evil is taken off and investigations bring out the true operators behind the fraudulent behavior14. Footnotes Croese, J. H. (2016). CORPORATE AND COMMERCIAL LAW (2nd ed.). Melbourne: CCH Austrlalia. Dignam, A., Lowry, J. (2015). Company Law (9th ed.). London : Oxford university Press . Tomasic, R., Bottomley, S., McQueen, R. (2014). Corporaiton Law in Australia (2nd ed.). Melbourne: The Federaiton Press. Director duties Issue The issue is to find out if the directors of the Plutus Payroll acted within legal sanctions. Rule Directors of any company would be expected to company with the internal regulations of the company and exercise their powers only in the direction for which they were authorized. Directors are in fact stand in a fiduciary position which means the directors cant use the position in which they were in for their own benefit Towers v Premier Waste Management Ltd[2011] and must use the power to make sure they work for the overall benefit of the shareholders and the employees of the company. Under s180(1) the directors involved must also use due care and diligence in doing their duty. The same has been established in the case of (ASIC) v Cassimatis (No. 8) [2016] FCA 1023 where the directors were found to be in breach of their duty to undertake acts with due care and diligence15. Application The directors of Plutus has had the primary duty of paying the payrolls of the contractors on behalf of tis clients and there is no known reason to know why the same operations were transferred to the sub-contractors in the first place16. Conclusion It was the duty of the Plutus management to oversee the payment operations went on smoothly and make sure payments are done in a timely manner when they have sub-contracted the payment work to others. Tax deductions would have been made by Plutus and not the sub-contractors and the same should have be complied with by the management of the Plutus payroll itself17. Thus, there is enough reason to believe that the directors of the Plutus payroll violated established principles and were explicitly involved in diversion of funds with an intention to avoid payment of taxes18. Footnotes Armour, J. (2015). Essential Corporate Law. London: oxford University press. Beatty, J. F. (2013). Business Law and Leagal Environment (6th ed.). Newyork: South Western Cengage Learning. Stephen, B. (2015). Foundations of Taxation Law (5th ed.). Melbourne: CCH Australia Limited. Coleman, K. S. (2016). Principles of taxation law (6th ed.). Pyrmont, N.S.W: Thomson Reuters. Bibliography Armour, J. (2015). Essential Corporate Law. London: oxford University press. Beatty, J. F. (2013). Business Law and Leagal Environment (6th ed.). Newyork: South Western Cengage Learning. Bredeson, D. A. (2013). Business law and the Legal environment . Chicago: south western Cengage Learning. coleman, K. S. (2016). Principles of taxation law (6th ed.). Pyrmont, N.S.W: Thomson Reuters. Croese, J. H. (2016). CORPORATE AND COMMERCIAL LAW (2nd ed.). Melbourne: CCH Austrlalia. Dignam, A., Lowry, J. (2015). Company Law (9th ed.). London : Oxford university Press . French, D. (2016). Company Law (Thirty-fourth edition ed.). London: Oxford University Press. Hannigan, B. (2017). Company Law (4th ed.). London: Oxfrd foundation. Hargovan, J. H. (2014). Australian Corporate Law. Melbourne: Lexis Nexis. Harris, J. (2015). Company Law: Theories, Principles and Applications (2nd ed.). Sydney: lexis-Nexis. Howard, L. (2013). Corporaete law and cases. UNSC LAW Journal, 24(2), 34-42. Kraakman, R., Armour, J. (2017). Anatomy of Corporate LAw-A functional apporach. London: oxford University press. Roach, L. (2017). Company law- Guide and Revision (4th ed.). Leicester: Oxford University Press. shepherd, c. (2016). Key Cases: Company Law - Key Cases (3rd ed.). BRIGHTON: aylor Francis Ltd. Stephen, B. (2015). Foundations of Taxation Law (5th ed.). Melbourne: CCH Australia Limited. Taylor, C. (2016). Company Law - Law Express (4th ed.). london: Pearson Education Limited. Tomasic, R., Bottomley, S., McQueen, R. (2014). Corporaiton Law in Australia (2nd ed.). Melbourne: The Federaiton Press. Worthington, S. (2016). Sealy Worthington's Text, Cases, and Materials in Company Law (11th ed.). Brighton: Oxford University Press.