Platos Dialogues As Educational Models Essay -- Philosophy Research P

Dialogue, Dialectic, and Maieutic: Plato's Dialogues As Educational Models ABSTRACT: Plato’s Socrates exemplies the progress of the dialectical method of inquiry. Such a method is capable of actualizing an interlocutor’s latent potential for philosophizing dialectically. The dianoetic practice of Plato’s Socrates is a mixture of dialectical assertions and questions arising out of his ethical concern for the interlocutor. The Dialogues act as educational models exhibiting how one inquires and learns as well as how one must teach in order that others learn to be participants in (or practitioners of) the dialectic. This is the maieutic art of Plato’s Socrates with which he draws his interlocutors into stating and reflecting upon the implications of their uncritically held opinions. We could say that the real subject-matter of many of the Dialogues is at least as much education in the dialectical process while still respecting the literary form of the Dialogues as exhibitive construction. The lack of philosophical closure that often characterizes many of the Dialogues lends additional credence to this position. The subject-matter of many of the dialogues is, therefore, reflexive: it is about itself in the sense that the tacit lesson (practicing the dialectic) will be remembered after its ostensible subject (some philosophical problem) has ceased to be debated. Dialectic is, then, renewable and replicable as an educational method, using "psychagogy"—an instrument of maieutic—to determine first each student’s individual needs for guiding him toward understanding. The Dialogues As Educational Models Plato's Dialogues are intellectual, noetic experiences; as dramatizations of communicative interactions, they bring into exhibition... ...ress, 1980. Grassi, Ernesto. Rhetoric As Philosophy. The Humanist Tradition. University Park and London: The Pennsylvania State University Press, 1980. (Noted as RAP) Marà ­as, Julià ¡n. Philosophy As Dramatic Theory. tr. James Parsons. University Park and London: The Pennsylvania State University Press, 1971. (Noted as PADT) Sagan, Eli. The Honey and the Hemlock. Democracy and Paranoia in Ancient Athens and Modern America. New York: Basic Books, 1991. Sedgewick, G.G. Of Irony, Especially in Drama. Toronto: University of Toronto Press, 1967. Tejera, V. Plato's Dialogues One By One. A Structural Interpretation. New York: Irvington Publishers, Inc., 1984. (Noted as PDOBO) —. Modes of Greek Thought. New York: Appleton-Century-Crofts, 1971. Walton, Craig and Anton, John, eds. Philosophy and the Civilizing Arts. Athens, Ohio: Ohio University Press, 1974.

Internal Control and Risk Evaluation Essay

In today’s society, internal controls are applied to support an organization’s managers to become more successfully to release the responsibilities by applying and understanding internal control concepts. Internal controls are most frequently saw as â€Å"a lot of red tape†; however, internal controls have different circumstances when confirming high moral and ethical values which should be communicated in an organization. Internal controls are essentially composed of five interrelated components which are communication and information, monitoring, control environment, risk assessment, and control activities. The four areas of concerns are accounts receivable, payroll, accounts payable, and inventory. The identification of risks in the system, how the risk would be merged into the flowcharts, the internal controls that must be used, and an evaluation of the internal control system, and outside controls must be used. The biggest vulnerability area is accounts rece ivable because of an auditing and accounting perspective this is where the point money is received into the organization. In the flowchart, account receivable is recognizable as the point where payments will be posted. Account receivable has a secondary risk area in which the late charges, interest and other fees are added. The area of payroll is where the main risk concern will always be an individual superseding payroll internal controls. An additional internal control that can be applied by use of flowchart designs will be for authorized individuals having access to the authentic payroll processing function that provide access for authorizations of direct deposit/ or the printing of the payroll checks. Authorization is the main internal control area with accounts payable. The nonexistence of authorization is the major weakness, which can be in the form of control overrides in the AIS and physical form. As associated to the flowchart, there is an important weakness that will  exist in the process from the requesting department to other areas. The most critical internal control point is the inventory because of the physical counts corresponding with the AIS records. On the flowchart, inventory is identified as the point where inventory levels are maintained and tracked because of the easy access the area poses the biggest risk. Risks in System The risk with using any accounting software will always have uncertainties. Some of the risks are human error data input, security breaches, and fraud that put increase pressure on management staff in maintaining or achieving financial targets which have intensified the risk of inappropriate accounting or disappointment to disclose associated party transactions. The statement above only means that the organization needs to have security controls that forbid management from manipulating data for investor purposes. Another essential risk would be the establishment of illegal programs which delete or access files, corrupt files by the installation of a virus, changing the programs that cause unacceptable data to process. â€Å"Threats and risks to databases might include unauthorized access that allows altering, deleting, corrupting, destroying, or stealing data† (Beard and Wen, 2007, p. 212). To conserve the loss of important data using backup files are crucial that will be over whelming to an organization. The organization’s good reputation will be at risk if essential information reporting is misused, misdirected, and could cause damage to the competiveness of the organization. Internal Risks and Controls In the society today many hackers is known to have both external and internal risks that can ruin an organization security systems. Therefore, the collection of data is critical to establishing virtuous security controls for external and internal that ensure complete secure transactions, verification of the data is valid, and free from errors. â€Å"Tapping into the organizations telecommunication lines can be an activity that may seriously impact the data collection† (Beard and Wen, 2007, p. 217). Integrating exceptional internal control methods are a requirement to address exposure to major risks in an organization electronic accounting system because the responsibility primarily on the management staff. Creating and maintaining active internal controls includes the assessment, testing, and documentation  of internal controls which includes operations, access, program development, and changes. Internal Controls to Mitigate Risk Eliminating risk of internal controls is by establishing some of the following: Maintenance of records that detail and reflect all transactions Disposition of said transactions including the disposition of the assets Record transactions accurately to permit valid financial statements in accordance with GAAP Implement timely and decisive detection of unauthorized transactions Evaluation of Internal Controls For Kudler Fine Foods to certify appropriate application of internal controls into the organization systems, control activities must exist. The internal controls will include but are not limited to activity or functional management evaluations, transaction assessments, reconciliations, statistics processing and physical controls, and separation of duties. The evaluation of application of internal controls inside an accounting system should be ongoing and frequent. Kudler Fine Foods must make sure the organization maintain acceptable resources, make available financial, operational, and compliance with correlated information. The organization employees’ obligations and control responsibilities should be successfully communicated while ensuring compliance is the number one imperative factor. Kudler Fine Foods channels must exist for every individual to report alleged improprieties and the employee recommendations are petitioned and acknowledged. References Beard, D. and Wen, H.J. (2007). Reducing the Threat Levels for Accounting Information Systems. Challenges for Management, Accountants, Auditors, and Academicians. Retrieved August 12, 2009 from: http://www.nysscpa.org/cpajournal/2007/507/essentials/p34.htm University of Pennsylvania, (2009). Internal Controls Self-Assessment: A Guide to Internal Controls. Retrieved August 13, 2009 from: http://www.sru.edu/pages/1511.asp

The Principles Of Public Finance - 828 Words

Literature Review In October 2015, card brands have shifted the liability of fraudulent transaction to the entity that is least prepared to support the EMV technology (How EMV, 2016). In reviewing the impact of this shift there are several principles of public finance that come into play. We will review three principles and discuss the impact this initiative has on all three. Principle of Public Finance 1 – Market Failure Market failure is defined as â€Å"when the market economy fails to fairly and efficiently allocate all resources, products, money income, and assets to their highest valued among alternative (social) uses† (Baker College, 2016, Public Sector Failure and Market Failure section, para. 2). The driving force behind the implementation of EMV (Europay, MasterCard, Visa) is to prevent fraud. EMV was developed to try to mitigate card present fraud that occurs when counterfeit cards or stolen cards are used at a physical point of sale (How EMV, 2016). It is reported that card-present fraud occurs 0.39 out of every 1000 transactions. While this is pretty infrequent, EMV makes this type of fraud extremely difficult (How EMV, 2016). In terms of market failure, card fraud is an example a public finance principle such as market failure. Due to the actions of the criminals (card fraud) the consumers, merchants and financial institut ions pay the price or burden of the cost of their illegal activities. EMV is a key initiative aimed at reducing this type of fraudShow MoreRelatedPrinciples Of Public Finance : Market Failure890 Words   |  4 PagesAnalysis Principle of Public Finance 1 – Market Failure Will deploying the EMV technology protect the U.S. payment systems from suffering market failure? Market Failure is present when card fraud costs U.S. businesses billions of dollars. It was credit and debit card fraud cost $8.6 billion in 2014 and was estimated to increase to $10 billion or higher in 2015 (Austin, n.d.). 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