A Secret Weapon for Spanish Culture Essay Topics

A Secret Weapon for Spanish Culture Essay Topics The Dirty Truth About Spanish Culture Essay Topics Elementary schools presently flexibly an assortment of desserts your little one can buy in the event that they bring a little extra cash for Uncle Sam. First of all, it makes making a trip to different countries significantly less complex. In the event that you wish to great Spanish, you need the phenomenal weapon. What's more, the way of life is extremely liberal about sexual personalities as well. Regardless of whether you're not that articulate in Spanish, ensure that you're respectful and are additionally ready to converse with the individuals who are around you. While on the contrary hand, the colonized countries are thought to have received the colonizers culture. In the interim, Europeans themselves were spreading out all through the world, colonizing various nations. 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All About Writing an Essay on Advertisements and Marketing

<h1> All About Writing an Essay on Advertisements and Marketing </h1> <h2>The Honest to Goodness Truth on Writing an Essay on Advertisements and Marketing </h2> <p>There is a kind of correspondence that advertisers use to deliver individuals get inspired by their products. The state of publicizing message should change contingent upon the kind of promoting and accessible space. Each time another item is made, people can think about them on account of promotions. It is essential to be sure that in the individual item promotion, there's a need to guarantee that individuals aren't astounded by the sexual intrigue of the notice they can't recall what the notice was for in the absolute first area. </p> <p>According to Thomas JW (2005) promoting testing could give a reliable criticism circle and lead to much prevalent publicizing, yet it's an extreme activity to settle on the measures for assessing the adequacy of promoting efforts. 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How to Write a SAT Sample Essay

<h1>How to Write a SAT Sample Essay</h1><p>How to compose a SAT tests paper relies upon what sort of data you need to incorporate. You can decide to expound on a particular subject or you can incorporate general realities. Despite the fact that a blend of the two is fine, your exposition ought to be explicit to the point or exploration you are expounding on. In the event that you are expounding on recent developments, for instance, your article will be significantly more hard to compose, and it will take additional time and exertion than composing something unclear about current events.</p><p></p><p>SAT test expositions can be extremely hard to compose in light of the fact that it is difficult to expound on a particular topic. Composing explicit data is significant, particularly if the theme isn't identified with recent developments. Expounding on recent developments requires more readiness and cautious arranging. It's insufficient to expound on occasions and data you see on TV.</p><p></p><p>If you might want to have the option to compose the test rapidly, it is useful to do investigate on the point and the diverse sort of data. The themes are differed and there are a ton of subjects to look over. There are numerous zones that expect you to expound on recent developments, yet there are different regions that may have less center, yet the center might be increasingly hard to decide. The most ideal approach to design and plan for a SAT test exposition is to concentrate each subject.</p><p></p><p>When you are composing a SAT tests article, you should investigate the theme. Investigating a subject requires a ton of work. Nonetheless, it is well justified, despite all the trouble so as to have the option to compose a decent article. On the off chance that you can discover what data you need, you can utilize it for your potential benefit in your writing.</p><p></p ><p>When you are composing a SAT tests exposition, you ought to be set up with the data you are utilizing. You will need to look into measurements and realities so as to give an article that will be useful and helpful. By having exact data, youwill have the data you have to compose a powerful essay.</p><p></p><p>In request to compose an extraordinary SAT tests article, you will need to start your examination as quickly as time permits. You will need to begin making notes when you can about what data you have to remember for your paper. This permits you to compose your exposition as quickly as time permits. It is essential to investigate the subjects before composing your essay.</p><p></p><p>Another key to composing an incredible SAT tests paper is being sure about your composition. So as to compose a great exposition, you should have the option to turn in an elegantly composed article. Composing a paper is a work of art. You w ill go up against a huge number of different understudies for the top award.</p><p></p><p>When you are prepared to compose a decent SAT tests article, ensure you comprehend the examination you have to do. Ensure you know which subject is best for your paper. At last, be certain about your composition, and you will have the option to compose a generally excellent essay.</p>

Justice and the role of accounting - Free Essay Example

Justice and the role of accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty à ¢Ã¢â€š ¬Ã¢â‚¬Å" a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil à ¢Ã¢â€š ¬Ã¢â‚¬Å" The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times à ¢Ã¢â€š ¬Ã¢â‚¬Å" Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth à ¢Ã¢â€š ¬Ã¢â‚¬Å " a 20% customs tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the accounting profession is not strong in Japan and it has only played a minor role in regulating accounting and financial reporting as Doupnik and Perera state. Japan does not have a strong demand for accountants and accounting is viewed as a relatively low social status. However, the financial reporting standards by Japanese companies have been criticized for their failure to produce information in a transparent manner. In the mid-1990s, the Japanese government initiated a program of financi al reform, which included a series of major changes aimed at aligning Japanese financial reporting regulations. It can be said that Japan is a country with significant fraud and there have been financial deceptions comparable to the Bernie Madoff fraud. Most frauds that are found today took about two to three years to create. A large number of frauds started during the time that there was a lot of foreign investment in Japan with little research or due diligence. One notable scandal in Japan was one in which the Marubeni Corporation was involved in a fraud with other high-ranked political and business men, including the Minister of Finance Eisaku Sato and the chief of staff for the Japanese Air Self Defense Force, Minoru Genda. Another notable scandal that started in 1957 and was discovered on February 6, 1976 indicated that Lockheed had paid approximately $3 million in bribes to Kakuei Tanaka who was the Japanese Prime Minister. Tanaka was found guilty not of bribery, but for violations of foreign exchange control laws. He was sentenced to four years in jail, but was able to appeal. AN Empirical Analysis of Cultures Impact on Global Accountings Systems As previously discussed, the interpretation of justice is highly dependent upon culture. Along these lines, the role the accountant will play in maintaining justice will also depend upon culture. When analyzing an accounting system and its ability to maintain justice, it becomes evident that the highly affective cultural component may inherently foster corruption. To consider the amount of corruption that may lie within the cultural system of the accountant acting as a defender of justice, one will want to first take a global look at the relationship between culture and corruption. If there are certain cultural characteristics that drive corruption, then one could see how those characteristics mold accounting systems and interpretations of justice. This investigation could derive a profile of what accounting systems and perceptions of justice will in fact foster corruption, and thus, which cultures are more prone to corruption as a result of their accounting systems and concepts of justice. To analyze the relationship between culture and corruption, one would begin by compiling cultural measures. A widely used measure of cultural values is Geert Hofstedes Cultural Dimensions Framework. (https://www.geert-hofstede.com) Hofstede used five cultural dimensions to portray a country; Power Distance, Individualism, Masculinity, Uncertainty Avoidance, and Long-Term Orientation. Data was taken from 68 different countries and regions. Each dimension is measured on a 100 point scale with each side of the scale representing extremes. The Individualism dimension, for example, would represent a completely individualistic region with a score of 100 while a score of zero would represent a completely collectivist region. After a compilation of cultural values, one would then need to find reliable measures of corruption. For the purpose of this study Transparency Internationals CPI was used as the primary measure of corruption, with use of fraud per capita as a complementary measure to determine if the relationship between Hofstedes Dimensions and CPI was reasonable. The CPI is an annual report that demonstrates the perception of corruption found in the public sector of over 180 countries, and is determined via surveys and experts. The CPI measure, as discussed earlier in the paper, can be highly indicative of how corrupt a country is. The CPI is a 10 point scale where the highest scores are given to the least corrupt (New Zealand at 9.4) and the lowest scores to the most corrupt (Somalia at 1.1). (https://www.transparency.org/) The complementary resource of fraud per capita is a measure of the amount of frauds that occurred in a country per 1000 people. This data came from the Seventh United Nations Survey of Crime Trends and Operations of Criminal Justice Systems. (https://www.unodc.org/pdf/crime/seventh_survey/7sv.pdf). As stated before this measure was used to reinforce the relationships found between the comparison of Hofstedes dimensions and the CPI. A data table was compiled containing the 68 regions and countries with their respective scores on Hofstedes cultural dimensions and the corruption perception index, in addition to the amount of fraud per capita found in that region. To determine whether there was a correlation between the cultural values and corruption, an ordinary least-squares regression was performed using each cultural value as an independent variable (X-value) and the CPI score as the dependent variable (Y-value). The primary outputs of interest from the regression were the R2 value, T-statistic, and the P-Value. General definitions and guidelines for these values are given below: * The R2 Value represents the coefficient of determination. This value tells you what fraction of variation can be explained by a model. In other words, how well one variable (X) can predict another variable (Y). The size of significance depends on the circumstances. * Value of the t-statistic tells you how many estimated standard errors of the mean separate the mean of your sample from what the mean of the population would be, if the null hypothesis were true. (myweb.liu.edu/~nfrye/psy53/ch9.ppt) Basically the T-statistic tells you how different the relationships between variables are from a normal distribution, meaning the greater the value the greater the likelihood of accuracy in the correlation. A higher t-statistic implies strong coefficient accuracy, and a higher likelihood of correlation. * The p-value represents statistical significance, which describes how confident one can be that there is a correlation between each independent variable (X) and dependent variable (Y). More technically speaking the p-value is the measure of evidence against the null hypothesis (there is change or effect in the dependent variable resulting from the independent variable), meaning the lower the p-value the more confident one can be in the correlation. Typically, and for this analysis p-values less than .05 are deemed significant. In summary, these three values, the R2, t-statistic, and p-value, give the analysts ability to determine the accuracy and confidence of the correlation between variables, thus in our case the correlation between Hofstedes cultural values and level of perceived corruption. Hofstedes Dimensions Regressed Against the CPI Power Distance Hofstedes power distance represents the extent to which the less powerful members of organizations and institutions (like the family) accept and expect that power is distributed unequally. (https://www.geert-hofstede.com/) The higher a country/region ranks on this scale the more likely they are to respect the power hierarchy of superiors. A regression of the regions power distance score against their respective CPI ranking revealed the following statistics: R2 Value: 45% (0.449257452) T-Statistic: 7.34 (7.337452412) P-Value: 4.05E-10 (.00000000040557) The R2 Value demonstrates that around 45% of the time power distance can predict the CPI score. This is a fairly significant percent and would indicate that the power distance dimension could be a good predictor of corruption. The t-statistic of 7.34 indicates that there is reasonable evidence that the correlation is accurate as it is above the 2.0 t-statistic threshold. The p-value of .000000004 is much less than the .05 p-value threshold which provides strong confidence in the correlation. The regression plot seen in Figure 1.1 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Individualism Hofstedes individualism dimension represents the degree to which individuals are integrated into groups. On the individualist side we find societies in which the ties between individuals are loose: everyone is expected to look after him/herself and his/her immediate family. On the collectivist side, we find societies in which people from birth onwards are integrated into strong, cohesive in-groups, often extended families (with uncles, aunts, and grandparents) which continue protecting them in exchange for unquestioning loyalty. (https://www.geert-hofstede.com/) The higher a country/region ranks on this scale the more individualistic they are. The lower a country ranks the more collectivist they are. A regression of the regions individualism dimension against their respective CPI ranking revealed the following statistics: R2 Value: 44% (0.438768910732183) T-Statistic: 7.18 (7.18321774352694) P-Value: 7.64E-10 (.000000000764284158685651) The R2 value demonstrates that around 44% of the time the individualism dimension can predict the CPI. This is a fairly significant percent and would indicate that the individualism dimension, to a similar extent of the power distance dimension, could be a good predictor of corruption. The t-statistic of 7.18 indicates that there is reasonable evidence that the correlation is accurate as it is above the 2.0 t-statistic threshold. The p-value of .000000008 is much less than the .05 p-value threshold which provides strong confidence in the correlation. The regression plot seen in Figure 1.2 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Masculinity Hofstedes masculinity dimension refers to the distribution of roles between the genders which is another fundamental issue for any society to which a range of solutions are found. (https://www.geert-hofstede.com/) The higher a country/region ranks on this scale the more masculine they are, meaning they are more assertive and materialistic. The lower a country ranks the more feminine they are, indicating a more modest and caring attitude. A regression of the regions masculinity dimension against their respective CPI ranking revealed the following statistics: R2 Value: 2% (0.0209165330555311) T-Statistic: 1.19 (1.18742710960879) P-Value: 0.24 (0.239315245832292) The R2 value indicates that around 2% of the time the masculinity dimension can predict the CPI. This is not a significant percentage and would indicate that masculinity is not a good predictor of corruption. The t-statistic of 1.19 indicates that there is a lack of evidence that the correlation is accurate as it is below the 2.0 t-statistic threshold. The p-value of 0.24 is also larger than the 0.05 p-value threshold which provides very little confidence in the correlation. The regression plot seen in Figure 1.3 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Uncertainty Avoidance Index Hofstedes uncertainty avoidance index deals with a societys tolerance for uncertainty and ambiguity; it ultimately refers to mans search for truth. It indicates to what extent a culture programs its members to feel either uncomfortable or comfortable in unstructured situations. (https://www.geert-hofstede.com) The higher a country/region ranks on this scale the more risk adverse they are, demonstrating they prefer structure and specificity such as rules and regulations and are more emotion driven. The lower a country ranks the more comfortable they are with unstructured situations and have a higher risk appetite. They are not as concerned with the ambiguities of life. A regression of the regions uncertainty avoidance dimension against their respective CPI ranking revealed the following statistics: R2 Value: 6.8% (0.0677077506253647) T-Statistic: 2.19 (2.18934963896892) P-Value: 0.032 (0.0321126251698556) The R2 value indicates that around 6% of the time uncertainty avoidance can predict the CPI. While this is superior to the masculinity dimension, it is not a significant percentage and would indicate that one would not want to rely on uncertainty avoidance to predict corruption. The t-statistic of 2.19 indicates that there is some evidence that the correlation is accurate as it is slightly above the 2.0 t-statistic threshold. The p-value of 0.032 is less than the 0.05 p-value threshold which provides some confidence in the correlation. The regression plot seen in Figure 1.4 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Figure 1.4 represents the fact that there is some correlation between the uncertainty avoidance and corruption. The t-stat and p-value portray the accuracy of the correlation and the confidence one can place in it, however the correlation itself is not strong or significant enough to gain much merit. However, if one had to make a judgment from the graph they may lean slightly toward the idea that the more avoidant a country is of uncertainty the more prone they are to corruption. Long-Term Orientation Hofstedes fifth and most recent dimension is long-term orientation which basically indicates whether or not a cultures tendency to focus on the future or on the now. During analysis, regression was performed on this value, however only 23 countrys were assigned a value for this dimension making the sample significantly smaller as compared to the previous. While none of the regression statistics were significant (R2 = 2.2%, T-Stat = .76, P-Value = .46), one may feel uncomfortable theorizing on how this cultural dimension impacts corruption. The statistics will be included in following analyses; however, they will hold little weight in the final assumptions made on the impact of culture on accounting systems and the perceptions of justice. Fraud per Capita Analysis Fraud per capita was available for 38 of the regions covered by Hofstedes cultural dimensions. As mentioned above, fraud per capita was utilized as a comparative tool to see if the cultural dimensions that correlated with CPI would also correlate with fraud per capita in a relatively similar manner. The Table 1 below shows each of Hofstedes cultural dimensions and their respective CPI and fraud per capita values. Table 1 R2 (CPI) R2 (FPC) T-Stat (CPI) T-Stat (FPC) P-Value (CPI) P-Value (CPI) Power Index 0.449 0.189 7.337 2.853 0.000 0.007 Individuality 0.439 0.218 7.183 3.123 0.000 0.004 Masculinity 0.021 0.001 1.187 0.220 0.239 0.827 Uncertainty Avoidance 0.068 0.020 2.189 0.837 0.032 0.408 Long-Term Orientation 0.022 0.166 0.757 1.669 0.456 0.117 Table 1 demonstrates in bold the statistics that would be deemed significant in relation to commonly held thresholds discussed in the Analysis as follows: R2 15-40% (Case to case basis) T-Stat 2.0 P-Value 0.05 Cultural Impact on Corruption: Conclusion As mentioned in the analysis it would appear that the two cultural dimensions that most drive and or impact corruption would be Hofstedes power distance and individualism. Based on this and the relationship directions indicated in the linear trend graphs, one could reach the following conclusions: * The greater the inequality, and furthermore the greater the acceptance and respect of that inequality, the greater the chance for corruption * The larger the focus on the organization (the group), and the less concern for individual goals, the greater the chance for corruption To ensure that these assumptions are not completely independent from each other in their impact, a multivariable regression was run with these two cultural dimensions against CPI. The regression results were as follows: R2 Value: 55% (0.551249967178789) T-Statistic: 3.84 (3.84360352599126) P-Value: 0.00028 (0.000278186657268688) The R2 value of 55% is greater than either of the individual R2 values found in the single variable regressions. The t-stat and the p-value are also significant, indicating that these two values together, will be the best predictor of corruption in a culture. Corrupt Accounting Systems Using the power distance dimension coupled with the individualism dimension, one could profile an accounting system that would be vulnerable to corruption. First one can look at the characteristics of an accounting system resulting from a cultures high power distance. Accounting systems will be developed to reflect a highly rule based system as opposed to a principle based system. The accounting system will also reflect a strong hierarchy where lower level employees will have little or no say in the development or management of the accounting system. The reporting will be primarily be for use by the higher-ups, and lower level employees will not oppose their superiors even if problems arise, thus authority may be required at various levels within the system. Next, one must look at the impact a high collectivist culture will have on the accounting system. The system will be integrated to serve the whole society, and thus will be highly impacted by the beliefs and the views of the soc iety within which it operates. Thus if there is a national religion or deeply seeded traditions they will govern the development and operation of the accounting system. Loyalty to the societys value (religion, government, tradition, etc) will always supersede personal objectives and each employee will accept and respect other employees and superiors. Why Do these Accounting Systems Enable Corruption? With the knowledge of what cultural dimensions impact corruption, and more so how these dimensions affect accounting systems and what these impacts are, one could delve deeper to get an understanding of why these factors foster corruption. The high power structure allows the important decisions to be made from the top. These decisions will not be opposed as employees will do as they are told even if it may seem wrong. The collectivist dimension only furthers this sentiment as they will follow their superiors orders in order to do what is best for the whole (be it the organization or the society). Arab countries for example have these two dimension values (high power distance and low individuality) as they answer to their highest authority, Allah and the Quran. The Arab countries may perform accounting practices that the U.S. deems corrupt; however they may feel as if their actions are ethical and or moral because they serve a higher power. The collectivist culture also provides shel ter for corrupt activities as employees will save face and protect one another as they work together for the whole. Collusion makes corruption significantly harder to detect. In addition, if corruption is detected, high power/collectivist societies will be more prone to cover up corruption in order to preserve the corporations status or relationship with higher authority. This can be seen by looking at specific countries, such as Malaysias low likelihood to report on corruption (discussed earlier) as a result of their high power distance and collectivist nature. Examples of which countries are most prone to fraudulent accounting are shown below in Figure 3.1. This figure contains the 10 countries that fit the high power distance, low individuality criteria. Some of the countries found in Figure 3.1 were, along with their corruption transgressions, described in detail already in this paper. The findings mirror each other, lending credibility to the fact that cultural impacts on accounting systems can adversely affect the ability of an accountant to act as the defender of justice. Conclusion To understand the relationship between the accountant and the concept of justice, one must consider many diverse dimensions. The extent of consideration needed will encompass the understanding of culture, regulatory environments, economic markets, political forces, and the schools of thought that make up the context in which the relationship is cultivated and maintained. By assessing these factors, it becomes easier to understand what kind of accounting systems exists and how they impact the ability of the accountant to function as a defender of justice. These impacts will include the way justice is interpreted and how and to what extent it is enforced. When analyzing the aspects of each dimension, one can perceive what drives adversities of justice and subsequently understand why and how these drivers allow injustice to arise. Thus, the ability of an accountant to act as a defender of justice will rely not only upon his or her skill set, but more importantly the framework in which s aid skills are applied. 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