Why Genetic Engineering Is Morally Good Essay - 1251 Words

Determining if genetic engineering is morally good is only half the battle with this ethical issue. Regardless of whether morally good reasons are used to justify it, genetic engineering is an attempt to use human intelligence in order to try to overthrow God’s original creation or plan for humans. Scientist are trying to perfect his creation or change it. God has laid out the way things should happen naturally and humans are attempting to overthrow it. A key word to note is â€Å"attempt† because Scotus would see genetic engineering as a failed attempt at playing God because he believes that God is all powerful and it would be impossible for a human to possess that same type of power. In the article â€Å"Freedom Beyond Practice Reason: Duns Scotus on Will- Dependent Relations† the author Tobias Hoffmann discusses freedom of will according to Scotus. Hoffmann explains that, â€Å"for Scotus, the will is free to will any good either for its own sake alone†¦ or for the sake of something else.† (Hoffmann 1077). God gave humans the freedom of will which allows individuals to live a life they choice. This means an individual could choice a life of virtue or a life of sin and God would not intentionally interfere in their life and force that individual to choose God’s preferred path of righteousness. God has given humans a choice, and permits them to do what they want with their own lives. Likewise, God has given humans intelligence and what humans do with their intelligence is also up to themShow MoreRelatedThe s Natural Law Theory1219 Words   |  5 PagesThe specific challenges that I will discuss are: Birth control, cloning, genetic engineering, and homosexuality. Hopefully by the end of this paper I would have given you enough explanation to why I agree or disagree with these scientific enhancements that are occurring in the world today. In order to get my point across I will discuss the challenges in a different view, w hy they are considered moral in today’s society, and why they are acceptable to Christianity. The Aquina’s Natural Law Theory hasRead MoreRhetorical Analysis Of Designer Genes By Bill Mckiibben863 Words   |  4 Pagesweather or not using performance enhancing drugs for sports is morally correct or not. But, what if we had already manipulated the human body to make it better before we were even born? This is what Bill McKibben is referencing in his essay â€Å"Designer Genes†, on the morality and the biological arms race that could result when dealing with genetic manipulation and engineering. Though the cat isn’t out of the bag for genetic engineering he references what scientists are doing to skim the fine line thatRead More Genetic Engineering: Our Key to a Better World Essay1128 Words   |  5 Pages What is genetic engineering one might ask and why is there so much moral controversy surrounding the topic? Genetic engineering as defined by Pete Moore, is the name given to a wide variety of techniques that have one thing in common: they all allow the biologist to take a gene from one cell and insert it into another (SS1). Such techniques included in genetic engineering (both good and bad) are, genetic screening both during the fetal stage and later in life, gene therapy, sex selectionRead MoreHumans, Animals, And Nature2341 Words   |  10 Pagestrend is discontinued, which he deems unlikely to happen, genetic engineering of animals is a morally preferable option compared to not intervening at all in order to ameliorate the frustration of animal interests and to increase their happiness. He provides an alternative interpretation of the Aristotelian notion of telos (i.e. the nature or purpose of something) to provide a philosophical foundation for his position. Rollin holds that genetic modification of an animal merely alters its telos ratherRead MoreThe Ethical Concept Of Genetic Engineering1157 Words   |  5 PagesThis assignment will discuss the ethical concept of genetic engineering and how it demonstrates its relevance to midwifery professional practice and maternity care. Before analysing genetic engineering and looking at the arguments as to whether it is ethically right, an understanding of what the terms and lawful procedures mean should be determined. In order to construct this assignment, multiple resources were accessed. These resources included analysing books, both hard copies and electronicallyRead MoreGenetic Engineering Bioethical Concerns1331 Words   |  6 PagesGenetic Engineering Bioethical Concerns Bioethics is a relational field of science that deals with the intersection of biological scientific practices and ethical concerns raised by these procedures. Genetic engineering is a relatively new scientific practice and is greatly concerned with the field of bioethics, as it raises many worries revolving around the blurred moral lines of manipulating a person’s genome.This method of engineering the human genome originated from the idea that cancers andRead MoreThe s Genetic Information For Medical Or Cosmetic Purposes Essay1680 Words   |  7 Pagesmodify one’s genetic information for medical or cosmetic purposes. But in this paper I will only consider the cosmetic purposes, since CGE for medical reasons seem to be morally unproblematic. The main premise in this paper is that since CGE is safe, legal, voluntary, and widely accessible, there is nothing morally problematic for someone to choose to undergo CGE themselves or to choose it for their children. And if this premise is true, then it would also be true that there is nothing morally problematicRead MoreHow Genetic Engineering Should Not Be Researched For Ethical Reasons1452 Words   |  6 PagesCell Anemia, a genetic disorder that affects the shape of red blood cells. Without treatment, Jim would have a high chance of dying. However, Jim was given a second chance to achieve normality like his mother always wanted with the help of genetic engineering. Genetic engineering, â€Å"the process of manually adding new DNA to an organism† (Lincoln 1),can be used to treat genetic disorders such as sickle cell Anemia, but there is a large percentage of people that say genetic engineering should not beRead MoreArgumentative Essay On Designer Babies1497 Words   |  6 PagesBabies† Why do people have children? Children are born to make families whole and to carry on the legacies of their parents as the next generation. Unfortunately, not everyone is able to conceive a child of their own. This may sometimes be due to health reasons or fertility. Moreover, every parent loves and strife to protect their children from the dangers of this world and always do whatever is necessary for the sake of their children. Consequently, some researchers of genetic engineering have developedRead MoreGattaca Essay1151 Words   |  5 PagesWe were wondering if its good to leave some things to chance. In the world of Gattaca, is this a wise course of action? Gattaca is a science-fiction thriller movie, directed by Andrew Niccol. It presents a story of the future prospect of genetic engineering and how it will affect human society. Gattaca gives one perspective of how the future of discrimination is no longer determined by social status or the colour of skin because the discrimination is now down to a science, Vincent: I belonged

Macbeth Study Guide - 1002 Words

Macbeth Study Guide Macbeth Study Guide Act 1 1. What reason can you think of as why Macbeth is first introduced to us through the witches? E.g.To tell us, that Macbeth was a good guy before he’s darkest wish has been prophesied or for tolled. We learn how Macbeth deals with the prophecy towards the witches have told him 2. Explain what you think is meant by the paradoxical: Fair is foul, foul is fair. E.g. Good is bad, bad is good towards the witches? Macbeth is a fair man who appears foul in the witches’ eyes, but when they tell him the prophecy’s and Macbeth turns foul (bad) he then appears fair towards the witches. Good and evil not so clear throughout the film. Everything iss turned upside down. Scene 2 provides us with†¦show more content†¦(A speech which reflects the thoughts of a character. It is heard by the audience but not by the other characters in the play.) Act, Scene, Quote | 1. Language feature (if relevant) + explanation of meaning 2. Significance to story/ character/ theme. | Act 1, Scene 1, witches: When shall we three meet again In thunder, lightning, or in rain? | EXAMPLE: Rhyme – The three witches meet and allude to meeting again in the future. Disturbance/ unrest in the weather foreshadows something grim to come (witches were to be able to cause bad weather) | EXAMPLES: Act1, Scene 1, witches: Act 1, Scene 1, Captain: Act 1, Scene 2, Duncan: | | Act 1, Scene 3, lines 51-52 Banquo: Good sir, why do you start, and seem to fear Things that do sound so fair? Act 1, Scene 3, lines 83-83 Banquo: Were such things here as we do speak about? Crazy temporarily Crazy temporarily Or have we eaten on the insane root That takes the reason prisoner? Act 1, Scene 3, lines 122-126 Banquo: †¦But ‘tis strange: And oftentimes, to win us to our harm, The instruments of darkness tell us truths, Win us with honest trifles, to betray’s In deepest consequence | * Banquo is asking this to Macbeth, why does he fear this entire fair/ good news in an instant he should be happy. * Rhyme – Play on words/ Pun: fear/fair (not knowing what’s what) durability. * Banquo thinks or hopes they are hallucinating. He feels somethingShow MoreRelatedEssay about Macbeth Study Guide Questions2582 Words   |  11 PagesMacbeth Study Guide Questions Act I Scenes 1 2 1. What is the meaning of â€Å"Fair is foul, and foul is fair†? Nothing is completely good; everything comes with a price. Nothing is as it seems. It sets the deceptive tone of the whole play. 2. What description does the Captain (Sergeant) give to Duncan about battle? He tells about how Macbeth and Banqumacbeth ao fought bravely in battle. Macbeth sliced up the enemy, Macdonwald, from his navel to his mouth. 3. What characteristics of theRead MoreHow Could You? Essay988 Words   |  4 PagesAct 1 Study Guide 1. What do the witches in Scene 1 inform the readers? 2. In Scene 2, what does Duncan order Ross to do? 3. In Scene 3, why does Shakespeare most likely have the witches speak in rhyme instead of blank verse? 4. How does Macbeth show his ambition and curiosity about becoming king in Scene 3? 5. Duncan says to Macbeth, â€Å"Would thou hadst less deserved,† in Scene 4, line 18. What does he mean by this? 6. How does Lady Macbeth know that Duncan is coming toRead MoreCritical Analysis Of Macbeth767 Words   |  4 Pagesargue that Macbeth begins to lose his courage to an extent. He fears for the future. Take Macbeth’s final duel with Macduff for an example. He is all too confident when the duel with Macduff began, for he still thinks that he is invincible since he believes that all men are women born. But when Macduff announces that he was â€Å"from his mother’s womb untimely ripped† Macbeth lets his guard down (8.19-20). In director Robert Goold and Bogdandov’s interpretations, both directors show Macbeth lowering hisRead MoreMacbeth834 Words   |  4 PagesThemes in Macbeth This resource is designed as a reference guide for teachers. We have listed the major themes and motifs within Macbeth and provided examples of scenes where you can study them. Themes †¢ †¢ †¢ †¢ Ambition Kingship Fate and free will Appearance and reality Motifs (Recurring elements and patterns of imagery in Macbeth which support the play s themes) †¢ †¢ †¢ †¢ †¢ †¢ Nature / The natural world Light and darkness Children Blood Sleep Visions Registered charity no. 212481 Read MoreList The Three Apparitions ( Image ) And What Each Means1000 Words   |  4 PagesMacbeth Name: Michaela Ludwig Act IV Study Guide List the three apparitions (image) and what each means. Image: Meaning: 1. â€Å"...Beware Macbeth, Beware the Thane of Fife. Dismiss me. Enough.† (4.1.71-72) An armed head The first is an armed head sent to warn Macbeth of The Thane of Fifes arrival. Macduff will come back to ruin him. 2. â€Å"Be bloody, bold, and resolute; laugh to scorn The power of man, for none of woman born Shall harmRead MoreAltering Reality1114 Words   |  5 PagesShakespeare’s The Tragedy of Macbeth, many similarities and contrasts of historical accounts are used to fuel the drama’s storyline. This is very apparent amongst the play’s characters, events, and settings. Shakespeare begins his historical references with the use of well-known historical characters. Two of the play’s main characters are two rivaling Scottish kings, Duncan I and Macbeth. Shakespeare does an excellent job in using contrasts of the actual kings, in The Tragedy of Macbeth. Shakespeare’s DuncanRead MoreShakespeares Use of the Supernatural in Macbeth Essay1249 Words   |  5 PagesShakespeares Use of the Supernatural in Macbeth When Shakespeare wrote Macbeth in the early 1600s the King of England was James I. James was king of Scotland too. He ruled in Scotland before coming king in England in 1603 as well. James was supposed to have descended from the real Banquo. Some people often think that Shakespeare wanted to flatter James I by writing this play by showing James that he was nothing like Macbeth. In Shakespeares play Macbeth it has been discovered thatRead MoreEssay on William Shakespeares Macbeth1483 Words   |  6 PagesWilliam Shakespeares Macbeth During the Elizabethan era, the great chain of being reigned. Women were low on this chain of power, and men were on top. In fact, women were below horses; you couldn’t live without a good horse, but, you could live without a wife. Lady Macbeth was a woman before her time, she was caught between being today’s ambitious, powerful modern woman and a fragile creature of the Elizabethan era. In the first four acts of Macbeth, Lady Macbeth is vicious, overly ambitiousRead MoreOur Bodies Produce Moral Judgment Using Chenbo Zhong And Katie Liljenquist s Study987 Words   |  4 Pagesusing Chenbo Zhong and Katie Liljenquist’s study as an example. Zhong and Liljenquist’s study was published circa 2006; in their study they created four experiments testing the conjunction of physical cleanliness and moral purity. Haidt’s choice of study for his argument suggests that he is looking for ways to entice the reader with shocking facts rather than finding an argument that is more conclusive. Chenbo Zhong and Katie Liljenquist prior to this study saw aspects of life where cleansing one’sRead MoreThe Mental Disease That Causes Mental Deterioration But What s Dementia?933 Words   |  4 Pagesbeen diagnosed you can forget a lot of things you have done in your life. In the book Macbeth they give us another example about how mental deterioration can affect us. When Macbeth goes and sits at the head of the royal table, suddenly he sees banquo’s ghost, at this moment Banquo is unstable and that’s why he starts seeing ghosts. Mental deterioration is not usually found in kids with epilepsy they did a study at the Okayama University Hospital where they found fifty-two out of two thousand eight

Library Free Essays

I have come to a point in life that many people have not.   I have made a firm decision to recommit myself to pursuing my dreams.   While there are those who believe that with an ounce of luck and a ton of persistence anything can be accomplished, I believe that there is no reason to expend so much energy and rely on luck. We will write a custom essay sample on Library or any similar topic only for you Order Now    I believe in taking hold of my destiny and carving out a future for myself based on the decisions that I make in life.   Life is simply too short and too precious to be left to luck alone.   This is why I have chosen to apply for the (Insert name of course) at the (insert name of university). It is not an easy decision for me, as I struggle to perform many various tasks and jobs at this point in my life.   I feel, however, that there is no substitute for a proper education and I feel that this course will be very beneficial to my future.   One of the many wonderful concepts I have learned from my parents is to strive for academic excellence while balancing life with other activities and contributions. I am proud of my previous academic record at (insert undergraduate school) as well as my extracurricular involvement in campus activities, part-time employment and community service.   Yet I feel that in order to reach my full potential I need to be in an environment that best caters to my interests and goals. The world is fast becoming a borderless place.   Cultures, races, beliefs and ideologies are blend together and interact because of the growing advances in communications.   In order to succeed in this world, one needs to be able to adapt to the various cultural differences as well as be able to maintain a certain sense of individual identity.   My former school did not have the same diversity that I see environment where cultural diversity is promoted.     This is why I believe that this educational environment is the perfect place for me.   Not only does this University exceed my expectations but it is also enjoys a global reputation. I have learned from my parents two â€Å"laws†: the law of learning and the law of giving. I believe the more you learn the more open you become for learning. I am convinced this University is a great fit for â€Å"the law of learning.†Ã‚   That is why I believe that this move is a crucial step for me.   My success and my accomplishments here will herald the beginning of the fulfillment of my personal and professional goals. Yet, in order for me to achieve these goals, I am aware that I will need to request for the conditional acceptance into your school subject to the satisfaction of the TOEFL requirements before actual enrollment.   While I understand that this may seem to be an unusual request, I would like to state that the Minister of Higher Education (MOHE) of my country, which is also the sponsor for my postgraduate school, has a strict policy that requires a conditional admission from the school of choice.   I am hoping that you can look kindly upon this request. I bring to this campus a variety of assets and commitments. I have benefited from a multi-cultural mentoring program in high school.   As an open-minded student, I believe I am able to contribute to not only the cultural diversity, but also the global views of the learning community.   My experience and perspective will greatly benefit those that I will be able to interact with on campus.   I look forward to the rich academic and cultural experience that this fine University has to offer. I have also always been committed to community service and campus government, and plan on continuing these important activities.   I will bring to the campus what others have considered in me an infectious â€Å"joy of learning, excitement for the future, and need for world contribution.† That is in essence my philosophy and I believe it will be able to contribute to the campus community if given the opportunity to do so. This is also the reason for pursuing this opportunity is to eventually complete my PHD degree in either Libraries Studies and Information or information studies.   As the world continues to change and the workplace becomes more and more challenging and competitive, it becomes imperative for anyone looking for a successful career to not only have the drive to succeed but also the training and expertise to do so.   I am not saying that I do not have the training and expertise at the moment but I do believe that there is still room for more. Having completed my (insert degree here) in (insert date) from (insert name of university here), there have been so many opportunities in life that I have not been able to take advantage of because of the competitiveness of the working environment.   I believe that this experience and background of mine will help me pursue this dream. Being a (insert career) is only the beginning of a long journey for me.   I realize that it will not be easy and I look forward to that challenge.   In the short term, I see myself completing this degree and fulfilling the requirements for this course.   I believe that this experience will be sufficient to prepare me for the next step which is applying for a good internship position that will give me the training that I need While I personally believe that â€Å"there is no such thing as a free lunch† and that everything a person has in life must come from hard work and perseverance, I also believe in charity.   I believe in helping others who do not have much in life.   I believe in helping people regardless of their nation, race or creed. I believe in being a better person so I can best help myself and others around me.   I believe that this academic environment is the best place for me to turn these beliefs into realities.   I am fully aware of the significance of being considered for acceptance, and I am sincerely grateful for your time and consideration of my application. How to cite Library, Essay examples

Business Organizations Face of Problems †Myassignmenthelp.Com

Question: What Is The Business Organizations Face Of Problems? Answer: Introduction Nowadays, accounting has become a very tough subject for the businesses. Business organizations face lot of problems to perform accounting practices and develop accounting standards for the businesses. They recruit accountants to overcome all these problems and issue in an effective manner. Along with this, accountants adopt and implement conceptual frameworks issues by the IASB (International Accounting Standards Board) and AASB (Australian Accounting Standards Board) to perform accounting practices in a more accurate manner. These conceptual frameworks play an important role in the application of accounting standards within organizations. Apart from this, this research paper is valuable to portray examples of where accountants are able to exercise judgment in the application of accounting standards. The paper is beneficial to describe that accountants are able to exercise judgment in the application of accounting standards. Accountants Judgments in the Application of Accounting Standards In current, accountants highly contribute in the application of accounting standards within the business organizations. With the help of these accounting standards, they only want to ensure that all the accounting practices of businesses are going in the right directions (Australian Government. 2016). Along with this, the comprehensiveness of accounting standards is only identified by the framework identified by the AASB (Australian Accounting Standards Board) and IASB (International Accounting Standards Board). These accounting standards are essential for the financial reporting of the businesses. Moreover, according to the framework issued by AASB, accountants are required to exercise as a minimum three kinds of judgments in the applications of accounting standards. Accountants mainly exercise semantic, pragmatic, institutional judgments in the application of accounting standards within business organizations. These judgments are important to fulfill all the conditions of framework and to resolve all the issues related to accounting practices of the organizations (Dennis, 2015). On the other hand, there are lots of examples that portray that where accountants are competent to implement judgments in the application of accounting standards. For case, the first example is related to the application of principles based accounting standards within organizations. Principles-based accounting standards offer accountants with guidelines which have need of the application of professional judgment within organizations (Van Beest, 2009). Professional judgment is essential to develop unbiased financial reporting for the businesses. Along with this, these principles based standards are useful in the detection of different accounting transactions in a proper manner. These standards include uncertainty expressions like influence, probable, control, etc. that have need of the exercise of professional judgments of accountants. IAS 27 consolidated and separate financial statements is a major example of the principles based accounting standards in which accountants were able to exercise semantic judgment in an effectual and a more comprehensive manner (Dai, 2010). In addition to this, the second example is the application of code of ethics where accountants are able to exercise judgment in an appropriate manner. The code of ethics develops essential principles of professional ethics for accountants of business organizations. Along with this, code of ethics offers a conceptual framework that accountants may use in the application of accounting standards in the accounting practices of business organizations (Chand and White, 2006). The code of ethics has been derived from the IESBA (International Ethics Standards Board of Accountants). The professional accountants are proficient to implement judgment in the implementation of code of ethics and accounting standards as well. They ensure that these codes of ethics are fully in compliance with the principles and guidelines of accounting framework issued by the AASB and IASB. Moreover, they also ensure that they do not implement an appropriate code of ethic in their judgments. All the code of ethics and accounting standards are able to meet the requirements of the IESBA and AASB in a proper manner. Accountants use the conceptual framework in the implementation of code of ethics; so they can recognize threats those may create troubles in the application of accounting standards (Heidhues and Patel, 2011). In this way, the application of code of ethics is the major example where accountants put judgments and establish fundamental principles according to conceptual framework of accounting. In the same manner, the implementation of the Anglo-American Models of Corporate Governance and Financial Reporting is third example that portrays the proficiency of professional accountants to exercise judgments in an appropriate manner. The Anglo-Saxon model is also recognized as Anglo-Saxon model (Wu and Patel, 2014). Along with this, the accountants provide positive judgments on the model. This model is required to manage and control the accounting as well as financial practices of business organizations. The Anglo-Saxon model is able to meet the requirements of conceptual framework of accounting in an ethical manner. Moreover, the major characteristic of this model is that it pays its attention on the shareholders of business organizations. The professional accountants make use of the Anglo-Saxon model in the application of accounting standards. The main reason behind it is that with the help of this model they make accounting standards to meet the requirements of people of the organizations. Also, by using this model, Accountants of business firms use the concept of fair value in setting of accounting standards for businesses (Heidhues and Patel, 2012). Hence, it can be believed that, in the adoption of the Anglo-Saxon model, professional accountants are able to exercise professional judgment in an effectual and a significant manner. On the other hand, the other example where accountants are proficient to exercise judgment is the recognition of accounting auditing standards in the preparation of financial statements of the businesses (Turner, 2010). It is true that business organizations do not address particular accounting auditing standards when they prepare financial reports and financial statements of businesses. In this situation, accountants professional judgment applies the required accounting standards to improve the accuracy of financial reporting of businesses. Moreover, in this case, the framework issued by AASB provides support to the accountants professional judgments. The main reason behind it is that, prior to implementation of judgments; professional accountants are obliged to fulfill the criteria that are defined in the framework of AASB (Australian Government. 2016). In view of that, the recognition and application of accounting standards can be considered a major example where accountants are competent to apply judgment in the appliance of accounting standards. In addition to this, another example is related to the audit process of businesses where professional accountants use judgment to apply accounting standards in an appropriate manner. The professional judgment is required to the proper conduct of audit. Moreover, the accounting standards play a major role to reduce the errors and to improve the efficiency of audit process of businesses. According to the AASB framework, auditors cannot conduct audit without the application of relevant accounting auditing standards, skills, knowledge, facts, experiences, and judgments. In this situation, professional accountants suggest appropriate accounting standards and provide their judgments; so they can conduct audit in a proper and an accurate manner (Chand and White, 2006). So, this is one of the major examples that portray that accountants are proficient to use judgment in the relevance of accounting standards. Accountants to Be Able To Exercise Judgment in the Application of Accounting Standards The above analysis shows that accountants professional judgments are required in the application of appropriate accounting standards. But, it is a major subject of concern that it is appropriate for accountants to be able to exercise judgment in the application of accounting standards. I believe accountant must be able to exercise judgment in the application of accounting standards. There are numerous reasons behind it. For case, the major reason is that if accountants do not exercise judgment then the chances of errors will increase in an automatic manner. Business firms would not able to ensure that their financial reporting and financial statements are accurate (Cassar and Bezzina, 2015). Apart from this, if accountants will not be able to exercise judgment then the absence of ethical standards will be clearly visible in the accounting practices of business. On the other hand, as declared in the AASB framework, professional judgment plays a major role to understand the major conce pts of accounting that are defined in the framework. Professional judgment is a key skill for accountants; so they may adopt and implement accounting standards under a principle based accounting regimes. By considering the professional judgment, accountants provide a conceptual framework for the preparation of financial reporting and financial statements accurately (Turner, 2010). In view of that, it can be said that, it is suitable for accountants to be competent to exercise judgment in the relevance of accounting standards. Conclusion On the basis of the above study, it can be said that, professional accountants play a major role in order to exercise professional judgments in the application of accounting standards within organizations. Along with this, the absence of professional judgments may show the inaccuracy in the accounting practices, auditing process, and financial reporting of business organizations. So, business firms should consider professional judgments in the adoption and implementation of accounting standards to improve the efficiency of businesses. References Australian Government. (2016). Framework for the Preparation and Presentation of Financial Statements. Available At: https://www.aasb.gov.au/admin/file/content105/c9/Framework_07-04_COMPjun14_07-14.pdf [Accessed On: 13th May 2017] Cassar, Dr. V. and Bezzina Dr. F. (2015). ECRM2015-Proceedings of the 14th European Conference on Research Methods 2015: ECRM 2015. UK: Academic Conferences Limited. Chand, P. and White, M. (2006). The influence of culture on judgments of accountants in Fiji. Australian Accounting Review, 16(40), pp.82-88. Dai, X. (2010). Study on relative problems about the accountant professional judgment ability. International Journal of Economics and Finance, 2(3), p.72. Dennis, I. (2015). Auditing Theory. NY: Routledge. Heidhues, E. and Patel, C. (2011). IFRS and exercise of accountants professional judgments: Insights and concerns from a German perspective. Working Paper, Macquarie University. Heidhues, E. and Patel, C. (2012). Globalisation and Contextual Factors in Accounting: The Case of Germany. USA: Emerald Group Publishing. Turner, E. (2010). Addressing the challenge of professional judgment. Available At: https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2012/october/addressing-the-challenge-of-professional-judgment [Accessed On: 13th May 2017] Van Beest, F. (2009). Rules-based and principles-based Accounting standards and earnings management. NICE Working Paper 09-114. Wu, H. and Patel, C. (2014). Adoption of Anglo-American models of corporate governance and financial reporting in China. Australia: Emerald Group Publishing.