Tuesday, March 31, 2020

Dachau Essays - States Of Germany, Bavaria, Nazi Germany

Dachau January 30, 1933. A black cloud began to form over Germany as Adolph Hitler became chancellor. Exactly one month later the Legal Bulletin of the Reich No. 17 stated that articles 114, 115, 117, 118, 123, 124 and 153 were no longer valid. Freedom of speech, freedom of the press and the right to assemble were now restricted. Weeks went by and these articles were still not reinstated. Little did the citizens of Germany know that these articles would not be reinstated for years (Whissen 27-38). Six weeks after the Legal bulletin of the Reich No. 17 was put out, Henreich Himmler announced that a concentration camp in Dachau, Germany had been established. This was later simply known as Dachau Concentration Camp. This camp was located in a small town called Dachau and about 10 miles from Munich, Germany. It was entitled to accommodate 5,000 political prisoners, although after the camp had opened the population rarely ever dropped below 12,000. Yet as the war progressed, the different types of prisoners increased and over 31,000 prisoners inhabited the camp (Feig 43-47). Dachau Concentration Camp had a distinct and prompt schedule created by Theodore Eicke. With Dachau being the first of its kind, the daily schedule served as a role model for other concentration camps. The schedule was divided into two, a summer routine and a winter routine. The summer routine went as follows: Wake up- 4:00 am Roll call- 5:15 am Working time- 6:00am-12:00pm Dinner(including marching in and out)- 12:00pm-1:00pm Working time- 1:00pm-6:30pm Roll call- 7:00 p.m. (lasting about an hour) All to barracks- 8:45 p.m. To bed- lights out- 9:00 p.m. (Distel 126). As the winter schedule consisted of: ? Wake up- 5:00 am Working time- from dawn to dusk? (Distel 126). While these routines seem rough, it only scratched the surface of being merciless, compared to the other camps (Whissen 46-48). The first prisoners in Dachau were mainly political prisoners. These were people who went against the regime, or the current government in power. At this time it was the National Socialists German Workers Party. With this, most of the first prisoners consisted of communists, social democrats, members of the trade union and a few members of the conservative and liberal parties. Also the very first Jewish prisoners were imprisoned in Dachau only because of their political beliefs. In the following years the types of people deported to Dachau varied. These people were made up of, Jews, homosexuals, gypsies, Jehovah' Witnesses, clergymen and others. In November after, ?The Night of Broken Glass? more than 10,000 Jews were sent to Dachau. Although in the long run that was to be considered not many Jews at all (Dachau par. 2). Prisoners from a variety of different European countries were brought to Dachau. Such countries included Austria, Poland, Norway, Belgium, the Netherlands, the Soviet Union and France. Out of these countries the Polish prisoners were the largest national group, followed by the prisoners from the Soviet Union. Altogether there were well over 200,000 prisoners from more than 30 different countries imprisoned in Dachau. At most times German prisoners were more ?privileged? so to speak, but after a long span of time, Germans were finally considered a minority. With this, Dachau was a camp overflowing with different cultures (Horwitz 46-47). Slave and Labor in the Dachau Concentration Camp greatly differed from one project to another. All of the prisoners in Dachau worked in heavy labor teams. Major working assignments included rolling the streets or working in the gardens and plantations. The gravel pits, the moor-express and the snow kommando were also great tasks. The prisoners themselves considered the gravel pits to be the worst assignment. However they also agreed that , ?Snow Kommando? was also terrible. This chore was to be done under the conditions of, ?Horrible Germany Weather.? The assignment required prisoners to pile all of the snow using wooden planks. Earlier prisoners were ordered to build a large brick structure, complete with ovens. Though these assignments were entirely corrupt, Nazis' considered Dachau to be one of the more mild camps (Feig 50-51). If you weren't involved with the slave and labor of Dachau Concentration Camp, chances are you would be involved in a series of medical experiments. These experiments were prepared and performed by a man named Dr. Rascher.

Saturday, March 7, 2020

AICPA Code of Professional Conduct

AICPA Code of Professional Conduct Why is it considered as the foundation of ethical reasoning in accounting? The American Institute of Certified Public Accountants (AICPA) has outlined the expected Code of Conduct for accounting professionals. It is indeed considered to be the backbone of ethical reasoning in the field of accounting. Needless to say, there are several reasons why AICPA is the foundation of ethics for all accountants.Advertising We will write a custom essay sample on AICPA Code of Professional Conduct specifically for you for only $16.05 $11/page Learn More For example, rules and principles of operations are contained in the professional code of conduct. The frameworks that are used to administer the rules are provided by the AICPA’s principles. Hence, the professional services offered by accountants are governed by the set rules. In addition, technical standards for professional code of conduct can be promulgated by designated agencies that have been authorized by AIC PA. These rules and principles are the cornerstone of ethical standards applied by accountants. Besides, ethical reasoning in accounting has only been made possible by strict adherence to rules and principles. This implies that AICPA has played a significant role in maintaining sanity among accounting professionals. What are the three most important purposes of AICPA? Why are they most important? AICPA plays several roles in the field of professional accounting. In particular, it offers clear guidelines in regards to the anticipated Code of Professional Conduct. There is always the desire to boost the confidence of the public in this profession. In addition, members of the public who are served by accountants in various disciplines are supposed to be protected. For instance, there are specific rules and regulations that accountants must adhere to in order to safeguard the privacy of clients. In addition, the confidentiality of employers should be protected. As a matter of fact, the information shared by members of AICPA should be in strict adherence to the stated Professional Codes of Conduct. To begin with, AICPA plays the role of protecting members of the public who are served by accountants. As the institute safeguards the interest of the public, it also serves the purpose of improving the confidence level of the public in the field of accounting. The first section of the professional code of conduct expounds that members of AICPA are supposed to act in the most honorable manner. Professional accountants are expected to give priority to the needs of clients even if they may not gain anything in the process (AICPA, 2014). Raising the trust level of the public towards the profession is a core ethical requirement under the Rules and Articles described in the AICPA’s Professional Code of Conduct.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More Furthermore, clie nt protection is the second most important purpose of AICPA. In other words, professional accountants are supposed to bridge the gap between client’s rules of confidentiality and protection of the public. All the guidelines on how to achieve the latter have been provided by AICPA. In order to achieve this purpose, the responsibilities of Certified Public Accountants have been clearly specified in the document containing the professional code of conduct (Jakubowski, Chao, Huh Maheshwari, 2002). Finally, AICPA aims at protecting the accounting profession. There are myriads of ways through which the profession can be protected. For instance, accountants are highly encouraged to share their knowledge, skills and competences while serving in the profession. The acquired experiences of individual accountants can yield the required outcomes. Moreover, the upcoming accountants can also acquire a lot of experience from the experts in the field. As much as clients are protected by AIC PA, accountants are also safeguarded by the same body from being abused by unethical clients. The above discussed purposes are very important because they define the close relationship among four major parties namely the accountants, clients, employers and members of the public. References AICPA (2014). AICPA Code of Professional Conduct. Retrieved from https://www.aicpa.org/research/standards/codeofconduct.html Jakubowski, S. T., Chao, P., Huh, S. K.. Maheshwari, S. (2002). A cross-country comparison of the codes of professional conduct of certified/chartered accountants. Journal of Business Ethics, 35(2), 111-129.