African-American Soldiers In World War 1 - Free Essay Example

Sample details Pages: 3 Words: 853 Downloads: 5 Date added: 2019/05/13 Category History Essay Level High school Tags: War Essay World War 1 Essay Did you like this example? The digital archives of the, ?Library of the Congress, provide valuable and credible chronological documentation of the events which occurred in Brownsville. The following night after the case with Mrs Evans, ?a group of unidentified men rushed through Brownsville firing wildly In the course of the fracas one white person was killed and two other wounded. Wynne highlights the main fact the group of men responsible were ?unidentified, by the local investigation units as well as the police. On the other hand, this was not the case with the Brownsville Daily Herald, as it states, ?the Negroes seemed to have divided into squads going on different streets it is estimated between 100 to 200 shots were fired by the negroes. The opinionated newspaper was very quick to address the ?suspects were the African-American soldiers stationed in Brownsville without any proper investigation. This enforces Wynnes notion of a stigma directed towards the African-Americans, that they were always the, ?problem, justified or unjustified. In addition, the local Brownsville police patrol, ?found only one of the soldiers on the streets and it seems that he had a pass and was unarmed. Don’t waste time! Our writers will create an original "African-American Soldiers In World War 1" essay for you Create order The investigation following the Brownsville Incident The Brownsville Incident had an enormous impact upon the African-American population as it posed as a grave turning point after the election in 1906. According to Wynne, ?the beginning of the twentieth century saw a rise in the hopes of Negroes the focal point of these hopes was Theodore Roosevelt. African-Americans believed they had the President on their side especially after the appointment of , ?black officeholders in the face of white opposition, dined with Booker T. Washington in the White House. At the time it was believed grave steps were being made in the right direction in order to improve the social justice and rights of African-Americans in the U.S. This all would change prior the incident at Brownsville where Roosevelt betrayed the same Black soldiers which marched with him through San Juan Hill. The evidence used against the African-American soldiers was almost minimal, no soldiers were ever to be identified to have been at the scene of the incident. Yet, most of the ?eye-witnesses claimed that African-American soldiers were responsible. The most credible allegation made against the soldier was that, ?eight Brownsville townspeople that they recognized-either by sight or by voices to be Negro Soldiers. This evidence, however, is inconclusive and inaccurate. Most allegations put forward for investigation were racially instigated mainly because no civilians nor policemen were able to identify the perpetrators, yet the eye-witlessness were always certain they were African-American. This notion is supported by James A. Tinsley, who regards the unfalsifiable allegations as, ?responsible for shaping decisions. Tinsley implies that the racist motives of the supposed ?eye-witness fuelled the efforts of Southern investigators to unlawfully punish the African-American soldiers without a valid means of investigation, hence, the false allegations against the soldiers which never proven. Another point to consider, is that the African-American soldiers were under curfew in camp whilst the incident took place. Evidently, ?Major Charles W. Penrose first thought the post had been attacked. For more than an hour after the shooting Penrose kept his troops deployed in a defensive position within the reservation. According to this the soldiers of the regiment could not have been at the incident since they were in ?defensive formation around Fort Brown. Evidently, it was when Penrose ordered a patrol into the main town to, ?investigate the shooting, was when Penrose and his were confronted, ?with the accusation that men of his command had caused the disturbance. President Roosevelts inclusion with the Brownsville Incident began after his ?approval of the Major Blocksoms report. Major Blocksom issued an, ?ultimatum in his report and administered it to General Ernest Garlington. Garlingtons observations whilst questions the suspected soldiers was, ?they appear to stand together in a determination to resist the detection of the guilty; there- fore they should stand together when the penalty falls. A forceful lesson should be given to the Army at large, and especially to the non-commissioned officers. The nature of the report African-American soldiers already had information regarding the incident because Blocksom believed it was prearranged. This is shocking because all of the soldiers pleaded that they had no knowledge of the shootings. Blocksoms statement demonstrates how racist motives against African-American Soldiers affect justice. Tinsley stated how earlier allegations would go on to ?shape later decisions because of their racist prejudices against Blacks. Roosevelt alongside Blocksom and Garlington gave no proper nor lawful investigation of the incident. There never enough evidence to charge the soldiers, however, the Federal investigator treated the soldiers as if they were already guilty. This can be supported by Weavers investigation in 1970 which describes Roosevelts impatient behaviour surrounding the incident, ?By George! The mens guilt is clear as day! Weaver also support the notion that, ?none of the soldiers was ever proved guilty of the crime for which all of th em were punished. Furthermore, throughout the entire investigation the African-American soldiers were treated as if they all were involved, whilst the truth was they never knew what happened, yet 167 soldiers were still dishonorably discharged.

Organ Trafficking - 1465 Words

GAC015 Assessment Event 4: Academic Research Essay Organ Trafficking Students Name: Mary Jin Student ID #: JPCH21571 Teacher: John Due Date: 2013.2.25 Word Count: 1164 Question: In many countries organ trafficking is illegal, yet the incidence is on the increasing. Examine the legal, ethical and sociological issues involved in procuring human organs for transplant operations, comparing two countries with very different approaches. In this day and age, as medicine and surgery advanced, more organs have been emerged for people in the world. There are approximately 3.5 million operations take place per year around the world (Cho, H. 2009). In order to save lives, organ†¦show more content†¦Not only the government but also organizations like the Council of Europe’s Convention on Human Rights and Biomedicine (1997) are willing to control the situation (Cho, H. Zhang, M Tansuhaj, P. 2009). As Muslim, most Egyptians promote the importance of saving body when people die, which leads to the majority unwilling to become donors in Egypt. They believe that their bodies are owned by God and only the God has the right to make decisions about their bodies fate. After they die, the deceaseds bodies should be burned as soon as possible in order to be resurrected. Since this regional views, the donors in Egypt are few (Organ Transplants: Ethical, Social, and Religious Issues in A Muti-culture Society 2011). Nevertheless, because most Europeans have Christianity perspective, which results in that their attitude of bodies are different from Egypt. They encourage the organ transplant. Pope John II, a dead pope, used to advocate organ transplant as a service of life . In order to show the respect of patient or the death, they are advised to become donors freely (Organ Transplants: Ethical, Social, and Religious IssuesShow MoreRelatedOrgan Trafficking1137 Words   |  5 PagesOrgan Trafficking Organ trafficking is one of the great issues that is faced by the society today. It is a practice of stealing people’s organ through surgery under the influence of drugs or from a dead person, and the organs are normally sold in black market such as China. South Africa, and Russia. WHO has estimated that one-fifth of the 70,000 kidneys that are transplanted every year come from the black market through a widespread organ-trafficking networks. In my opinion, organ trafficking hasRead MoreOrgan Trafficking2239 Words   |  9 Pagestheir turn to receive an organ from an organ donor posthumously. Often patients won’t survive to see their name rise to the top of the list, this is the fear that organ traffickers feed on. In many places around the world one can purchase organs, which are often taken from the poor and helpless through trickery and coercion by international rings of traffickers. But why is it that with all the advancements in modern medicine, demands for repla cement kidneys due to organ failure continues to riseRead MoreEssay On Organ Trafficking748 Words   |  3 PagesOrgan Trafficking According to the World Health Organization, the illegal trade in organs has risen to such a level that more than 10,000 black market operations involving purchased human organs takes place annually. Organ trafficking is the illegal practice of taking someone’s organs in an unethical way. With the health of many people declining, it is no surprise that around the world there is a growing demand. The demand for organs is unsustainable, so some people feel they must resort to otherRead MoreThe Trafficking Of Human Organs1564 Words   |  7 PagesTrafficking Human Organs The trafficking of human organs is on the rise and black market operations are happening under everyone’s nose. Currently there are more than 120,000 people who are on the waiting list for a lifesaving organ. Among these people waiting for their transplant approximately twenty-five people will die each day waiting for their number to come up (Perry, 2016). According to the World Health Organization there is only about ten percent of organ transplants being met through theRead MoreOrgan Trafficking Speech955 Words   |  4 PagesORGAN TRAFFICKING SPEECH Good afternoon, my name is __________ and I’m here to talk to you about a massive problem. A massive problem which unfortunately we’re still letting this happen. While listening to this speech, you might think this is the typical speech anyone who really didn’t care about this matter, could give, but I believe this matter concerns everyone, and that I’ve got the enough reasons to convince you about that, to change your mind. Do you want to take part in changing thisRead MoreOrgan Trafficking Essay1551 Words   |  7 Pagestotal, Im worth about $300,000 on the organ market. The organ trade is one of the fastest growing and least enforced trafficking crimes throughout the globe today (Glazer 341). Sarah Glazer claims in Organ Trafficking that 5,000 to 10,000 of the 100,000 transplanted organs are obtained illegally each year (341). Although the laws passed and organizations founded have delayed the escalation of organ trafficking, the selling and distribution of compensated organs should remain illegal and suppressedRead MoreOrgan Trafficking Essay1099 Words   |  5 Pagespieces and parts or in its entirety, organizations will pay top dollar for the human body, even after it houses the human spirit. Throughout history, civilizations have found uses for the bodies, organs and tissue of the dead. The potential for the human cadaver is ever-expanding. â€Å"Since 1954, human organs have been successfully transplanted into living recipients who would otherwise die.† (Ranee Khooshie Lal Panjab) Modern researchers use cadaver tissue to study physiological processes and conductRead MoreOrgan Trafficking Law2609 Words   |  11 Pagesï » ¿Organ Trafficking – Law Organ transplantation is an effective therapy for end-stage organ failure and is widely used around the world. According to WHO, kidney transplants are carried out in 91 countries. Around 66 000 kidney transplants, 21000 liver transplants and 6000 heart transplants were performed globally in 2005. The access of patients to organ transplantation varies to the national situations, and is determined by the cost of healthcare, the level of technology advance and the availabilityRead MoreThe Problem Of Organ Trafficking2906 Words   |  12 PagesOrgan Trafficking Lithuania UNODC Sabrina Torres PART 2: BACKGROUND INFORMATION Organ trafficking is a vicious cycle in which the ideals of cultures are mixed in as well as the economic technicalities of the crime mix in. It can be defined as â€Å"the phenomenon when a third party recruits, transports, transfers, harbors, or receives a person, using threats (or use) of force, coercion, abduction, fraud, deception, or abuse of authority or a position of vulnerability for the purpose of removing thatRead MoreThe Problem Of Organ Trafficking1520 Words   |  7 PagesOrgan trafficking is becoming progressively more common around the world. The donor list becomes longer every day with people in need of a transplant. There are over 120,000 people in the United States alone on the kidney transplant waiting list (National Kidney Foundation, 2016). People on the waiting list are having to wait for a live donor (who wants no monetary gain) to donate a kidney, or they are waiting for someone to die. Nonetheless, many people are unwilling to donate an organ while living

What Can Cause Autism - 1176 Words

Autism has turned into a fairly common, but is a serious developmental disorder that decreases the ability to communicate and interact. This impairs social, verbal and nonverbal interaction, and also brain development. Although there are many myths to what can cause autism, there are very few known true causes or preventions. The most commonly known cause is a mutation in chromosomes. Males are four times more likely to develop autism due to females having a ‘backup’ gene. Women hold two X chromosomes while males have an X and a Y, one from each parent. If the Y chromosome is altered, males will be affected, if the X chromosome is altered, men are still affected, but women can be guarded because they haul a second X chromosome. This may†¦show more content†¦The word ‘autism’ comes from the green work ‘autos’ meaning ‘self’, or a secluded individual. This term was first used to describe patients with schizophrenia who seemed to be withdrawn. In the early forties, analyzers began to use this word to label this to children with social and emotional problems. The history of autism dates back to the 1600’s, but in 1943, the first case of autism was reported by Leo Kanner, describing them as â€Å"an obsessive insistence on persistent sameness.† (Dan Brennan) The diagnosis of autism is crucial, but also can be very difficult due to the fact that there are no obvious visual signs, like there is in cases of Down syndrome. Symptoms of autism as a whole can include little to no communication or abnormal conversation, reduced emotions, attentiveness, eye contact and facial expression. The lack of verbal communication can lead to screaming, yelling, hitting or grabbing. Repetitive behavior is the most common symptom, such as sounds, hand flapping and rocking. Many require an everyday routine and do not handle change well, this sometimes can result in self-inflicted pain by head banging, vomiting, an d scratching. There are also different severities in autism, increasing when the ability to adjust decreases; all should be monitored by a specialist or someone whom they have an emotional attachment that they can feel safe

Main Goals of The Progressive Movement Essay - 2006 Words

In the late nineteenth century to early twentieth century the Progressive Era was moving to reshape America. Progressivism was a political movement that encouraged the exposure of corruption in America in order to reshape it for the better. This time period became known for the social and political changes that took place as a result of the progressives. Progressivism ruled the country, changing the way Americans lived and the way politics affected them. One of the main goals of the progressive movement was to use democracy to regulate the government by exposing the corruption of government officials. Another area in which the progressives moved for change was business. In the late nineteenth century many large businesses were corrupt,†¦show more content†¦He was most known for his book The Jungle, which became a worldwide bestseller and dramatically changed food regulation during the Progressive Era. Many people saw the results of this book as good, but they did not see the corruption it caused. Upton Sinclair’s The Jungle changed food regulation in America forever, but the effects that came about because of The Jungle were more detrimental than beneficial. Upton Beall Sinclair grew up in a poor family, always moving around from city to city with his father’s job as a salesman. His mother, Priscilla Sinclair, had rich relatives on her side of the family whom Upton would visit with some regularity. As he grew up this allowed him to see how the rich and the poor lived, giving him an insight that shaped his career as a writer and journalist. He did not have a good relationship with either his mother or father, causing him to become independent at a young age. When he was just fourteen his family moved to New York city and he started writing to pay for his tuition at the City College of New York. He went on to graduate from Columbia University, paying his way with stories he wrote. His early career consisted of small novels and journal articles that never became well known. Upton Sinclair often wrote for the socialist journal Appeal to Reason, showing his socialist ideals. Growing up in poverty and visiting wealth caused him to have these socialist views. The crowning point of his career cameShow MoreRelatedProgressivism : A Wide And Varied Movement Essay1332 Words   |  6 PagesProgressivism was a wide and varied movement that changed American values and lifestyles having everlasting impact on American history. Progressivism, ranging from 1880 to 1920, was a well-planned and well-organized movement in the United States having wide as well as diversified goals. Leaders of progressivism movement focused on humanity element and tried to make advancements by promoting liberation to stimulate human force along with exploiting human potential to remove restraints imposed by contemporaryRead MoreEssay about The Progressive Era: Conflicting Viewpoints1651 Words   |  7 PagesThe Progressive Era: Conflicting Viewpoints Works Cited Missing Two people witnessing the same event can have very different views on it depending on their information and perspective. The presentation of history also changes depending on the resources and prior prejudices and personal views of the historian. Four historian’s interpretations on the Progressive Era and Progressivism were reviewed to determine whether their arguments and use of evidence were sound. Also, the particular knownRead MoreThe Progressive Movement Of The American Progressive Era1259 Words   |  6 PagesWhen it comes to the American Progressive Era there is really no other movement like it. This was a movement that had not just one but many faces that ranged from people as big as Theodore Roosevelt and Woodrow Wilson to people like Jane Addams that accomplished so much. It was a movement so broad that it encompassed basically everyone and spoke not just to but for all those excluded from power. It also wasn’t just one big movement but a conglomeration o f them varying from social, to economic, toRead MoreEssay on A Progressive Movement1538 Words   |  7 PagesA Progressive Movement Much of a historian’s job is to read what their colleagues have written on their subject of interest at the moment. Often, they then go on to write their own opinions on the subject, thereby influencing the historians of the future. The famed historian and teacher Richard Hofstadter wrote The Age of Reform in 1955 about the late 19th century and early 20th century movement of Progressivism. In turn, other historians that include Paula Baker, Richard McCormick, andRead More Populists v Progressives Essay705 Words   |  3 Pages Populists v Progressives nbsp;nbsp;nbsp;nbsp;nbsp;A political party is an organization whose aim is to gain control of the government apparatus, usually through the election of its candidates to public office. Political parties take many forms, but their main functions are similar: to supply personnel for government positions; to organize these personnel around the formation and implementation of public policy; and to serve in a mediating role between individuals and their government. PoliticalRead MoreIsrael s Invasion Of Lebanon1631 Words   |  7 PagesLebanon brought down the phase of Lebanon’s political history, which started with the 75-56 war. The civil war made a mark of trends that has been rising since 1958. The civil war of 1975-96 had the Lebanese front against the Lebanese’s national movement, which were a reformist coalition and the Palestinian allies. The heart of the issue in this war was the change in political circumstances in Lebanon. The political aspect and the economy were run by French mandates. The government split each section’sRead MoreThe Progressive Era in America1086 Words   |  4 PagesIn American history, the period between the late 1800s and early 1900s is often called the Progressive Era. This was a time of enormous social, political, and economic change that touched every aspect of American life. The progressivism movement centered on elements of humanity and promoted liberation in order to stimulate human force as well as human potential to remove the restraints of liberalization. By the late nineteenth century, after decades of expansion due to the push westward and yearsRead MoreProgressive Era Essay712 Words   |  3 PagesThe Progressive Era The progressive era was a time period in America after reconstruction that took place from 1900 to 1920. The progressive era focused mainly on social and political reform, trying to fix Americas economy by working towards equal conditions for individuals, stopping political corruption and increasing government intervention on social and economic issues. Progressivists were social activists and political reformers working to improve conditions and the treatment of the AmericanRead MoreProgressive Era And Liberal Era1382 Words   |  6 Pages DBQ Progressive Era Essay Many citizens throughout the Progressive Era believed no changes occurred in the society because the press did not write about the changes and the Woman’s Suffrage Movement did not change either. However, changes such as the government changing, both the labor and meat inspection reforms, and trusts reforms indeed brought about change, noticeable or not. Therefore, the Progressive era brought great social, political, and economic change by bettering the overall lives ofRead MoreThe Progressive Era Of The Gilded Age1465 Words   |  6 Pagesindirectly tarnished the Gilded Age, and now that this era was coming to an end, reformers were left to clean up the mess. Hence, the Progressive era was born. The Progressive movement was based in the urban middle class and focused on the improvement of society, the economy, and politics. Yet, the movement was not unified. Each reform group of the era had a separate goal that they would focus on. Each president also had a separate vision of national reform. Presidents like Theodore Roosevelt, William

Moral Dilemma Free Essays

Amy is a sweet six year old girl from our neighborhood and she had always played with my dog when she got home from preschool. I was friends with her mother and she was already familiar with me which meant that I did not have to establish rapport to interview her. I sought permission from the parents if I may use her responses to a moral dilemma in my course assignments and they gave their consent. We will write a custom essay sample on Moral Dilemma or any similar topic only for you Order Now Amy is a precocious child, she likes to play with the neighborhood kids and she can argue even with those older than her when she wants to prove a point. I was trying to devise a moral dilemma that was fitted for her age and reality and I thought of using my dog in it so she would be more able to relate. One afternoon, right after school, I asked Amy the following: Suppose you were playing in this yard, and you saw that Boo had been wandering in the neighbor’s lawn and you saw him made a mess in the lawn. You know that the neighbors might get angry with it but since you really love Boo and he might get in to trouble if you tell the neighbors that he made a mess in their lawn you do not say anything. Now that the neighbors had found out about it and they suspected that the other neighbor’s dog did it and they were actually going to have the dog arrested. What would you do? After some thought, Amy asked me whether the police would really arrest the dog after making a mess in the neighbor’s backyard and although I was actually trying hard not to laugh, I told her that in this city they do. Amy fell silent and thought for a while, and then she said, I  guess I have to tell because the police will find out and I might get arrested too. I then asked her, what if the police question you; will you tell then or not? Amy replied that she would not lie  because God would be angry with her. I also told her, what if the neighbor’s won’t be angry, will she still tell? Amy replied that she would not because no one had asked her and she would not want Boo to get into trouble. I also asked her whether what Boo did was bad and does she not think not telling I bad? Amy said that what Boo did was not wrong or bad because dogs are really like that and she did not think that not telling was bad either because no one asked her. I must admit that Amy’s responses had me confused and I was reading Kohlberg’s moral stages of development and I tried to determine at what stage Amy was, even if she was just 6 years old, she had some pretty logical responses like when she said that Boo was not bad because dogs really do mess on lawns and that she was not bad because she did not lie at all, it was that no one asked her. She made it clear that if someone asks her, then she would tell the truth because she would not want God to be angry with her. Using Kohlberg’s stages of moral development, I will try to examine Amy’s responses fully. According to Kohlberg, moral development proceeds in a successive pattern and each moral reasoning is distinct from the other, although some people may resort to an earlier moral reasoning stage to examine a moral dilemma (Boyd Bee, 2006). For example, a child is said to be in the first stage of moral development which Kohlberg calls precoventional morality and wherein the child’s moral reasoning is determined by punishment and authority. An older child  may be oriented towards conventional morality where a certain amount of goodness is ascribed to actions that benefit family members or society would still use the authority and punishment orientation if the situation presents itself. With Amy’s responses it is clear that she was still in the first stage. She was not going to lie because God would be angry with her, this to her meant that God punishes all children who lie and since God is all knowing and sees her actions then God would be able to tell whether she was saying the truth or not. This clearly indicates the orientation to think in terms of authority and punishment. Amy was more likely to have been told numerous times that lying is bad and even if no one would know that one is lying, God is able to tell who is lying or not thus it does not make sense to lie at all. It is also noteworthy that Amy uses the word lie to not saying the truth but to refer to not saying anything as not telling. This implies that Amy is able to distinguish to a certain degree when a wrong is committed, lying is bad but not telling is not bad. An older child might argue that not telling is the same as lying but then it is probably an influence of Amy’s environment and the people she interact with. On the other hand, when Amy said that Boo was not wrong at all because he was a dog and dog naturally make messes in the lawn tells me that she actually has a fairly good idea about how man and animals are different and how dogs are not governed by the moral reasoning of man (Sandstrom, Martin Fine, 2006). This is actually reflects the second stage in Kohlberg’s reasoning, although the subject is Boo, it still shows that Amy is able to discern that punishment is a risk that one has to avoid. For example, she said that she did not want Boo to get into to  trouble so she would not tell. This meant that she did not want Boo to be punished and she has a role in it, but if she was going to be the one punished or someone else’s dog then that would not be right and therefore she just have to say the truth so she won’t get punished. Amy also was probably in the outset of the third stage of moral development, she was trying to protect Boo and had given Boo a sense of identity and feelings by saying that Boo would be in trouble and arresting Boo would not be right. Amy was maintaining good interpersonal relationships, she thought that by protecting Boo she was being good to Boo and since she liked Boo she was obligated to protect Boo’s welfare. However, since she argued that if someone asked her about Boo’s crime, she would not lie is still in the obedience stage. The whole exercise had made me think that Kohlberg was probably right in saying that moral development proceeds in distinct patterns. But I would argue that it is not as strictly hierarchical as Kohlberg claim it to be. We know that stage theories presuppose that one stage leads to another and that a person cannot be able to proceed to the next stage if he/she does not go through the first one (Crain, 2005). This is actually true, but the stages are more fluid and a person can gravitate from one stage to another. It does not indicate moral maturity or highly ethical principles but it just shows how people progress in their moral thinking. Amy at 6 years old is quite adept at making her point about lying and not lying and about being punished and God being angry with her. But it also revealed that she is capable of higher thinking processes  that are actually rational even for a 6 year old like her. Kohlberg also said that the stages of moral development is influenced by the socialization process (Kohlberg, 1986), and in effect is merely a product of how a child is socialized into thinking about what is wrong and what is right. Amy comes from a very religious family and God is an ever present element in their house that it is no wonder that Amy think of God like that. It could also be that because Amy is still young, and her parents might think that she would be more obedient to God than to other authority figures and therefore has inculcated in her mind that God punishes liars. In the end, moral development is actually more a function of how a child is reared and trained, it is the parent’s role to instill moral values and train them into thinking morally right. References Boyd, D. Bee, H. (2006). Lifespan Development 4th ed. Upper Saddle River, NJ: Pearson. Crain, W. (2005). Theories of Development: Concepts and Applications 5th ed. Upper Saddle River, NJ: Pearson. Kohlberg, L. (1986). The Philosophy of Moral Development. San Francisco: Harper and Row. Sandstrom, K., Martin, D. Fine, G. A.   (2006). Symbols, Selves, and Social Reality 2nd ed. Los Angeles: Roxbury Press    How to cite Moral Dilemma, Essay examples

Impact of AASB 116 on Change in Methods of Depreciation & Policies

Question: Discus about the Impact of AASB 116 on Change in Methods of Depreciation and Policies. Answer: Introduction The assignment focuses on the role of the accounting professionals based on the change in the method of depreciation that is done due to the challenges that business is facing in the current case. The company had a various type of challenges that they face due to the certain changes in the business environment of the company but such accounting policies can only be changed in the case it is in the scope of the standard that we need to follow in the day to day process that need to be followed by the customer. Accountants role in changing depreciation methods There isnt any requirement what is the meaning of the term depreciation, what is the impact of the same on the overall assets disclosed by the company in its financial statements Y-o-Y and how the same shall be taken to ascertain the useful life of the assets.There are instances wherein the role of the accountant is much more than just disclosing what should be the percentage of these and when to draw up a line to ensure that the disclosure is being made not only on a fair basis but also when there are cases wherein it is of an unusual nature, he correctly reports it as an extraordinary item and ensure there is no manipulation and inflation etc.(AASB 116 - Property, 2017)Accountant has to ensure that whenever there are cases of change in method of depreciation, it is within the parameters which allow it to happen and are being routed the usual process of approvals and disclosure because he is the person who vouches for the disclosed line items in the financials of the company.(Delloi tte, 2016) This is because, for instance, say the method of depreciation changes from SLM to sum of the digits method, it will result in higher profits being reported now onwards because till now, due to SLM method, almost double the depreciation was charged and income reported was less. Now when we change the same, it will result in lesser depreciation value and higher profits being reported. Thats why it should be validated, approved and at the most disclosed to the entire entity along with the stakeholders.(Carlin, 2016) Stakeholders take on change in method of depreciation: Before giving a response to his, the first step is to ensure who all are the persons to be included in the list of stakeholders and then see what will be the possible impact on the same due to change in method of accounting.Hence, stakeholders are people who belong to a substantially broader group, because they include any one having an interest in the success or failure of a business. This group can include shareholders, but goes well beyond shareholders to also include customers, communities, suppliers and partners, creditors and the government. Apart from the regular meetings that we have, we even need to check that how are going to justify the same to the larger board, impact of the same on the financials and how do we sustain it for the going concern concept of the accounting standard.(ABC, 2016) Apart from the requirement to undertake the responsibility to update this to the leads, the other basic requirement is to ensure that these things are being sought after these stakeholders rather than just intimating them regarding the same.(Laing, 2016) Impact of AASB 116: Property, Plant and Equipment The Standard applies to annual reporting periods beginning on or after 1 July 2009 with early application of the Reduced Disclosure Requirements (RDR). It incorporates relevant amendments made up to and including 30 June 2010. RDR amendments cannot be applied to periods beginning before 1 July 2009.We should comply with the requirements of the standard before going away with the change in method, and when we actually undertake the same, we should check the effective date from which it is applicable, whether there was any valuation done by an independent valuer, what are the methods and significant assumptions, while estimating the items of fair valuation and we need to mention the extent to which these line items have an influence and valuation whether directly or indirectly.(Guide, 2016) The Australian Accounting Board also pressurizes on how the valuation will be done for these line items and how the same shall be a part of the notes to accounts. We should present to the board why did the transition/change happen from one method to another and how does it control the overall disclosure requirements of the standard. Where all the lines have to be drawn by the presenters of the accounts and how are they disclosing these changes in method of depreciation.We need to check what all are the pending points to be monitored, what are the areas wherein we need to send up periodic reviews to the stakeholders and how do we justify the same to the group at large.(Hill, 2016) . More so, based upon the nature of the assets that meet the recognition criteria and are eligible for revaluation based upon the change in method of accounting, we shall take into account only those assets that may not have limited useful lives (for instance, when the entity adopts a bettered approach as they justify for it), and therefore may not be subject to depreciation. However, they would be subject to impairment testing when there is an indication of impairment.(Accounting for subsequent expenditure on PPE, 2014). As per the standard, we have come across that whenever there is an allowance to change the method of depreciation, i t cannot be done more than once and that too it should comply with the requirements mentioned therein as well. Ethics and governance: When coming up with a change in method of accounting, we need to check that how do we justify the change, what led to the changes, the impact of the same, how to disclose the same to the stakeholders, what made to happen those changes, and what will be the impact of the same. When we present the notes to accounts to the stakeholders, we shall be able to present the same in a workable model and share what shall be the assumptions baselined to arrive with this method, assets that meet the recognition criteria and are eligible for revaluation based upon the change in method of accounting, and then we need to send up periodic reviews to the stakeholders and how do we justify the same to the group at large. These group always thinks that the results published to the public at large are being checked and prepared with the current scenario.(Gov.in, 2017) Cases wherein the company changes the method of depreciation, governance clauses specify that it should be disclosed by the company in its financial statements Y-o-Y and how the same shall be taken to ascertain the useful life of the assets and what will be the hit on the margins. When the entity witnesses the change, it is much more than just disclosing what should be the percentage of these and when to draw up a line to ensure that the disclosure is being made on a fair basis plus ensure that there are no cases wherein it is of an unusual nature, the entity correctly reports it as an extraordinary item and ensure there is no manipulation and inflation etc. to the stakeholders at large.(Amortisation, 2014) In cases of change in method of depreciation, ethics require to check that this change is within the parameters which allow it to happen and are being routed the usual process of approvals and disclosure because we should have a mechanism to vouch for the disclosed line items in the financials of the company. Because the value of depreciation considered by one method of depreciation, say for instance, change from SLM to sum of the digits method, it will result in higher profits being because due to SLM method, almost double the depreciation was charged and income reported was less. And in case of sum of digits method, it is aggressive and hence we end up taking more revenue as compared to the previous years. Thats why it should be validated, approved and at the most disclosed to the entire entity along with the stakeholders.(A guide for asset and maintenance managers, 2016) Recommendations: We recommend that when as a company policy, there is a change in the method of depreciation, it should have an impact from top to bottom and the discussion for the same should flow from bottom to top level. While presenting the financials to the stakeholders, the first thing to do is to comply ethically and legally and present all the numbers as it is. In this case, when Kam asked Maria to propose a method to sustain the profits of coming years over future years, rather than coming up with an option to change the method of depreciation and decide not to disclose the same to the people at large, Maria would have discussed openly and shared that disclosure of correct set of information is the basic requirement set and this has to come up right from the top management. Staggering of profits is something which should not be as a part of daily practice and rather than that we should ensure and take up measures that help us not only in coming up with better approaches to sustain and survive but also help us in making up with the expectations set up by the stakeholders and the shareholders.(Equipment, 2016) It is a primary requirement to ensure that this change is within the parameters which allow it to happen and are being routed the usual process of approvals and we should even undertake the disclosure because we should have a mechanism to vouch for the disclosed line items in the financials of the company. We understand we should take steps which does not allow us to violate the standards and any such changes leading to issues in the overall accounting principles of the company as a well and help to improve the ethical environment of the company on an overall level. Conclusion It can be said the company in the given case had tried to change the polices without proper allocation of the same with the AASB 116 with the motive to evade the revenue and impact the profits as well. It can be said that it is against the best practices that the company needs to follow and hence incorrect presentation of the statements to the public at large. These roles needs to be checked by the accountant and helps them to focus on the same and follow the standard before making any such decisions. Bibliography A guide for asset and maintenance managers. (2016). Department of Housing and Public Works, 1-5. AASB 116 - Property, P. a.-J. (2017). Reasons for Issuing AASB 116. Federal Register of Legislation, 1-1. ABC. (2016). Property, Plant and Equipment - Procedures. University Of Queensland, 1-4. Accounting for subsequent expenditure on PPE. (2014). Australia Government Department Office, 11-7. Amortisation, N. 5.D. (2014). NCAP 5 Depreciation and Amortisation . 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