An Investigation into the Portrayal or Truth Within the Documentary Gen

As documentary by its very nature introduces itself as factual, concerns exist as to where the boundary between the truth of subject and the fiction produced by its creator emerges. As anything that has been edited has by definition removed certain aspects and enhanced others, there must be at best an innocent naturally occurring bias formed from individual perception, and at worst purposefully manipulated misinformation. Through researching various sources, I intend to discover the difference (if any) between these two methods making factually based programmes, to determine any variables that lie in the ‘grey area’ between the two extremes, and to ascertain the diverse forms of conduct in which truth (and in turn documentary) can be presented to an audience, and to what effect? This report aims to make light of certain elements of documentary making that are perhaps more susceptible to influence on the director’s part, and once again explore the effect of these decisions on the audience’s reaction to the information presented. Corner, J. ed., 1986. Documentary and the mass media. Suffolk: Richard Clay ltd This book contains, amongst other things, an insightful account into the foundations of documentary, in particular its British base and its early days via the medium of radio. It features quotations and journal extracts, as well as interviews with some of the prominent figures of early documentary programming during the first half of the 20th century, before leading into the mass observation experiments beginning in the late 30’s. The book describes the documentary format’s departure from its BBC London base under the guidance of Hilda Matheson and Charles Siepmann, who relocated their mobile recording units to what was kn... ... a documentary film by definition must include visuals, but Ames aspires to explain how an emphasis on certain imagery can be used to persuade as well as inform. Works Cited Corner, J. ed., 1986. Documentary and the mass media. Suffolk: Richard Clay ltd Davies, N. 2008. Flat Earth News. London: Random House Publishing Control Room, 2004. [Film] Directed by Jehane Noujaim. Iraq: World Cinema ltd. Waltz with Bashir, 2008. [Film] Directed by Ari Folman. Israel: Artificial eye. Tompkins, C., 2009. The paradoxical effect of the documentary in Walter Salles’s â€Å"Central do Brasil†. Studies in 20th & 21st Century Literature 33 no1 p9-27 Zeitgeist, 2007. [Film] Directed by Peter Joseph. USA: Released via Internet. Available at http://www.zeitgeistmovie.com. [accessed 14/03/2010] Ames, E,. 2009 Herzog, Landscape and Documentary. Cinema Journal v. 48 no. 2 p46-69.

Standard Issues: Aicpa

Standard Issues: AICPA The American Institute of Certified Public Accountants has created a code of professional conduct that all certified public accountants must follow. This code of conduct lists the responsibilities CPAs have when working with a company's financial information. The AICPA also includes information regarding the integrity, objectivity, independence and due care that CPAs must use when working in the accounting industry. The AICPA offers an ethics course for accountants to refresh their understanding of accounting ethics.The AICPA professional code of conduct is designed to protect the individual and users of the company’s financial information. The accounting scandals of Enron, WorldCom and Sunbeam during the early 2000s highlighted some significant deficiencies regarding individual accounting ethics. In order to combat the negative perceptions of the accounting industry arising from these scandals, the AICPA began focusing more attention on developing the e thical standards of individual accountants.The professional code of conduct requires CPAs to exhibit unwavering ethical behavior in the business environment. Although the AICPA code of professional conduct is an ethical standard governing the public accounting industry, private companies may also choose to develop an accounting ethics manual. Companies can choose to use the AICPA code of conduct as the basic framework for their internal accounting ethics manual. They may also choose to create or develop specific standards for their employees to follow when handling sensitive financial information.This manual can help companies prevent significant legal liabilities from employee actions. A written ethical code of conduct for accountants benefits more than just the individual company or public accounting firm. Companies operating under strict accounting ethical standards may be able to increase their relevance or economic footprint in the business environment through the positive good will generated through strong accounting ethics.A strong ethical stance can set an example that a company is unwilling to advance its business through the use of inappropriate employee actions. Rule 101, one of the most important aspect of the AICPA is that a member in public practice shall be independent in the performance of professional services as required by the standards promulgated by bodies designated by Council. Independence is a highly subjective term because it concerns an individual’s ability to act with integrity and objectivity.Integrity relates to an auditor’s honesty, while objectivity is the ability to be neutral during the conduct of the engagement and the preparation of the auditor’s report. Two facets of independence are independence in fact and independence in appearance. The second general standard of generally accepted auditing standards requires that an auditor be independent in mental attitude in all matters relating to the engagement. I n essence, the second standard embraces the concept of independence in fact.However, independence in fact is impossible to measure, since it is a mental attitude; the Code of Professional Conduct takes a more pragmatic approach to the concept of independence. Being independent in fact and in appearance means that one not only is unbiased, impartial, and objective but also is perceived to be that way by others. While applicable to all accounting professionals, independence is especially important for CPAs in public practice. The AICPA's rules pertaining to independence for CPAs who perform audits are detailed and technical.For instance, a CPA lacks independence and thus may not audit a company if he or she (or the spouse or dependents) owns stock in that company and/or has certain other financial or employment relationships with client. In regard to Rule 102, in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. Rule 102 is very broad on purpose. The Code of Professional Conduct could not possibly proscribe every action that is to be avoided.In light of the strict principles and rules of the AICPA, accounting ethics has been deemed difficult to control as accountants and auditors must consider the interest of the public which relies on the information gathered in audits while ensuring that they remained employed by the company they are auditing. They must consider how to best apply accounting standards even when faced with issues that could cause a company to face a significant loss or even be discontinued. Due to several accounting scandals within the profession, critics of accountants have stated that when asked by a client â€Å"what does two plus two equal? the accountant would be likely to respond â€Å"what would you like it to be? â€Å". This thought process along with other crit icisms of the profession's issues with conflict of interest, have led to various increased standards of professionalism while stressing ethics in the work environment. From the 1980s to the present there have been multiple accounting scandals that were widely reported on by the media and resulted in fraud charges, bankruptcy protection requests, and the closure of companies and accounting firms.The scandals were the result of creative accounting, misleading financial analysis, as well as bribery. For example, various companies had issues with fraudulent accounting practices, including Enron, WorldCom and AIG. One of the most widely-reported violation of accounting ethics involved Enron, a multinational company, that for several years had not shown a true or fair view of their financial statements. Their auditor Arthur Andersen signed off on the validity of the accounts despite the inaccuracies in the financial statements.When the unethical activities were reported, not only did Enro n dissolve but Arthur Andersen also went out of business. Enron's shareholders lost $25 billion as a result of the company's bankruptcy. Although only a fraction of Arthur Anderson's employees were involved with the scandal, the closure of the firm resulted in the loss of 85,000 jobs. This is a perfect example of the consequences of not abiding by the AICPA code of conduct.

African American Women in Upper Management Essay - 1204 Words

Within the upper echelons of upper management is scant room for African American women. This mini-proposal outlines a research project that focuses on the phenomena of the nominal amount of African American women are in positions of management or organizational leadership within the City of Philadelphia. Proposed Problem The issue necessitating this empirical study I the low representation of African American women in Philadelphia in positions of power and leadership. Within the private and public sector of organizations within city agencies and businesses, there is still little representation of women-owned or led agencies within the City even though special consideration is given to women-led organizations. There are two African†¦show more content†¦Indeed, this significant task necessitates the significance of organizational or management leadership in the financial performance of the minority, women-led non-profits in comparison to non-profit organizations that are led by males. Even though strategic planning is one of the key factors involved in organizational leadership, it is also essential to consider other factors such as the corporate culture, the dynamics of the management group, and the manner in which the strengths and expertise of management is vital in organizational effectiv eness (Schein, 2010). Therefore, the proposed study investigates the importance of organizational leadership as a vital factor in resolving the organizations’ dismal performance, e.g., the management for socio-economic education, and workforce development organizations in Philadelphia may consider conducting environmental scanning procedures such as SWOT Analysis in order to determine the opportunities available for maximizing the organizations’ effectiveness regarding the provision of service deliverables. The projected results of the study will concentrate on the provision of various strategic plans of management to further uncover methods for recruiting a diverse population (African American women) inShow MoreRelatedInside Toyland by Christine L. Williams Essay1262 Words   |  6 Pagesthe hierarchy of positions in both stores. In both toy stores, they had directors at the top, then management, supervisors, the associates, security, and cleaning crew. In Toy Warehouse, the directors and management were all white males except for Olive an African-American women, and the associates were both men and women, all of different races. The men mainly worked in the backroom and the women were the cashiers. The security officers at Toy Warehouse black men and the cleaning crew was threeRead MoreInside Toyland1266 Words   |  6 Pagesthe hierarchy of positions in both stores. In both toy stores, they had directors at the top, then management, supervisors, the associates, security, and cleani ng crew. 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