International accounting Essay Example | Topics and Well Written Essays - 2250 words

International accounting - Essay Example First Republic serves clients through offices in eight geographic regions." (First 2005 inside cover). From this description the reader can see that the First Republic Bank wishes to set itself apart from its competition by offering services that high net worth individuals and entities might find desirable. The bank plans on offering these services with 'extraordinary and personalized service'. Will this sense of caring show through in their reporting process, or will the statement end up being just another bunch of words mouthed by little people in dark suits with hands in their customer's pockets attempting to take every last dime they can find Comparing the description found in First Republic's annual report to the one in Commonwealth Bank's is an interesting comparison, mainly because the comparison cannot be made. Instead of containing basic information about what the company does, who it caters to and what it is doing to capture more business from those customers, it jumps right into a Chairman's message that tells how much money was made by the bank, how well they did in 2005, and how much more money they plan on making in 2006 (and for years to come). There was not one word concerning the customer. The first thing a reader notices in comparing the 2005 Annual Reports from the Commonwealth Bank (Australia) and the First Republic Bank (United States) is that one is a stodgy, black and white, basic, conservative report, while the other is a vibrant, four- color, easily read and understood creation that enhances the reader's enjoyment of what is essentially a financial report concerning a year already in the past. That the four-color report comes from the company in the United States is not necessarily surprising, but what is surprising is that a progressive country such as Australia would not foster a comparable report by one of its similar banking institutions. Of course, it could be the fact espoused by UK firms a few years ago concerning financial reports in general and the reports constraint on their ability to act. "The case financial institutions argued that the limited quality of public information, especially in financial reports, was a major constraint on their ability to act." (Holland 1999 pg. 161).There are a variety of rules that constrain financial reporting in general, and some of those rules are aimed in particular at the financial services industry. Both the First Republic and the Commonwealth annual report adhered to the majority of those general rules. Some of the rules included in both reports as espoused by the Securities Handbook and are as follows: 1). Section 210.2-01 is designed to ensure that auditors are qualified and independent of their audit clients both in fact and in appearance. 2). In determining whether an accountant is independent, the Commission will consider all relevant circumstances, including all relationships between the accountant and the audit client, and not just those relating to reports filed with the Commission. 3). Any partner, principal, shareholder, or professional employee of the accounting firm, any of his or her immediate family members, any close family member of a covered person in the firm, or

Describe Plato's philosophical analysis of the nature of knowledge, Essay

Describe Plato's philosophical analysis of the nature of knowledge, and explain what conclusions Plato drew for the methodolog - Essay Example Of importance to note is that, universals are made up of a system where particular laws are made under an ultimate law. Moreover, the virtues involved emanate from a general principle, over and above, the mathematical theorems of one fundamental truth. It is worth noting that the basic categories in, which universal are brought together revolves around beauty, truth, goodness (Cooper 2). Apparently, goodness is the greatness of the three. Understanding the nature of knowledge must entails the idea types which it belongs to, the eternal laws where it could be said to be a passing instance, as well as, the context in which it possibly fits in. For instance, the study of the earth entails perceiving its place with regards to the solar system, with the inclusion of it being a stage in the heavenly bodies, over and above, clarifying that its motion takes place in accordance to the gravity law (Cooper 3). Plato has his argument placed in the fact that knowledge cannot be achieved by use of experience but by reasoning, use of sense where they are meant to push the reasoning towards the consciousness of what it already has although at the extreme opposite, it could mislead the conscious. Apparently, experience has never been used to produce knowledge because the principles used in knowledge are universal and are very crucial in this doctrine as compared to experience that displays specific and casual ideas. In essence, experience must be preceded by something already in mind that could be used to interpret the necessary impressions of concerned human beings. Theory of Knowledge through Astronomy Consequently, Plato emphasis that human knowledge is inborn especially when he depicts an instance of a slave boy who was not educated and upon being asked question by some philosophers, he was able to think critically and hence attempted and displayed arithmetic and geometry knowledge. Through this instance, Plato argues that teaching only evokes what is already underlying. Si mply, a theory of knowledge is used to provide a clear conception of education (Meynell 13). In light of this, Plato uses dialectical reasoning particularly in astronomy where he is said to have attempted to use the elimination method giving the general analysis of astronomy. In fact, he emphasis on studying astronomy through mean of problems, over and above, eliminating the motion that is related to the stars in the sky. In the early days, Plato demonstrated a persuasive mode when he argues through writing on the use of embroidery in the sky as a model in studying other things that are associated to the nature of knowledge (Meynell 16). In reference to Timaeus, Plato is demonstrated in the modern world as a philosopher who expounded critically on the nature of knowledge. Apparently, he is quite impressed by the universal’s order and beauty especially through his mandate of explaining the universe in terms of purpose, and benefits (Meynell 19). Views of Aristotle about the na ture of change represent a departure from Plato It is apparent that there are distinct concepts of change evidenced by the transition of Plato philosophical concepts to Aristotle concepts. Nevertheless, this is arguably as a result of the ignorance of Aristotle complete system. Basically, Aristotle’

Mini case Essay Example | Topics and Well Written Essays - 250 words

Mini case - Essay Example The assistance and training to be offered to Kay would be first to evaluate her performance based on the achievement of set goals. This evaluation would provide analysis for advising her on the next steps to take to improve. A review of the bonus remuneration to appreciate the efforts Kay puts in her work. A review of the rise in ranks in the company and recognition of the efforts Kay has put to place the company where it is currently. If I were Dave Parrett, I would simply sit down with Kay; explain to her the situation about the management and explain to her about the consequences of her recent performance. After this I would then advise her on the need and ways to redeem her reputation back at the company. I would advise her to consult with the younger salespeople in the company to get their views of their work, and get fresh new ideas on improving her work tactics. Salespeople, like any other workers, have a ‘work span’ in the company based on their performance. They many have great influence on the business based on their performance. The best thing to do with salespersons that are no longer great is to give them a consultancy role in the company so that they may aid decision making with their expertise and

Describe Plato's philosophical analysis of the nature of knowledge, Essay

Describe Plato's philosophical analysis of the nature of knowledge, and explain what conclusions Plato drew for the methodolog - Essay Example Of importance to note is that, universals are made up of a system where particular laws are made under an ultimate law. Moreover, the virtues involved emanate from a general principle, over and above, the mathematical theorems of one fundamental truth. It is worth noting that the basic categories in, which universal are brought together revolves around beauty, truth, goodness (Cooper 2). Apparently, goodness is the greatness of the three. Understanding the nature of knowledge must entails the idea types which it belongs to, the eternal laws where it could be said to be a passing instance, as well as, the context in which it possibly fits in. For instance, the study of the earth entails perceiving its place with regards to the solar system, with the inclusion of it being a stage in the heavenly bodies, over and above, clarifying that its motion takes place in accordance to the gravity law (Cooper 3). Plato has his argument placed in the fact that knowledge cannot be achieved by use of experience but by reasoning, use of sense where they are meant to push the reasoning towards the consciousness of what it already has although at the extreme opposite, it could mislead the conscious. Apparently, experience has never been used to produce knowledge because the principles used in knowledge are universal and are very crucial in this doctrine as compared to experience that displays specific and casual ideas. In essence, experience must be preceded by something already in mind that could be used to interpret the necessary impressions of concerned human beings. Theory of Knowledge through Astronomy Consequently, Plato emphasis that human knowledge is inborn especially when he depicts an instance of a slave boy who was not educated and upon being asked question by some philosophers, he was able to think critically and hence attempted and displayed arithmetic and geometry knowledge. Through this instance, Plato argues that teaching only evokes what is already underlying. Si mply, a theory of knowledge is used to provide a clear conception of education (Meynell 13). In light of this, Plato uses dialectical reasoning particularly in astronomy where he is said to have attempted to use the elimination method giving the general analysis of astronomy. In fact, he emphasis on studying astronomy through mean of problems, over and above, eliminating the motion that is related to the stars in the sky. In the early days, Plato demonstrated a persuasive mode when he argues through writing on the use of embroidery in the sky as a model in studying other things that are associated to the nature of knowledge (Meynell 16). In reference to Timaeus, Plato is demonstrated in the modern world as a philosopher who expounded critically on the nature of knowledge. Apparently, he is quite impressed by the universal’s order and beauty especially through his mandate of explaining the universe in terms of purpose, and benefits (Meynell 19). Views of Aristotle about the na ture of change represent a departure from Plato It is apparent that there are distinct concepts of change evidenced by the transition of Plato philosophical concepts to Aristotle concepts. Nevertheless, this is arguably as a result of the ignorance of Aristotle complete system. Basically, Aristotle’

Changes in UAE Culture Essay Example | Topics and Well Written Essays - 1000 words

Changes in UAE Culture - Essay Example The major contributing factor toward the multiculturalism of the UAE is the massive in-pour of foreigners specially Westerners in the UAE. Another contributing factor is government’s flexible policies and frequent efforts to modify the country’s environment so as to match the needs of the foreigners. The main reason the government is doing this is that the government wants to provide the foreigners with a homely environment so that more and more foreigners work in the UAE and contribute to the strength of its economy. The positive effect of multiculturalism of the UAE is that it has provided the indigenous people with an opportunity to easily integrate into the contemporary lifestyle. For centuries, the Arabs have lived the life of nomadic tribes that were totally unaware of technology or the fundamentals of the modern lifestyle. Living with the foreigners in their own country has enabled the people to live and work in the foreign countries. The negative effect of multi culturalism of the UAE is primarily the concerns of the indigenous population to preserve its original culture as it is readily merging into the whole range of cultures that are dwelling together in the UAE. Preserving the indigenous culture of the UAE is primarily the government’s responsibility. To achieve this, the government can take initiatives that describe the indigenous culture of the UAE, for example, making films, theatres, and songs that reflect the original values of the UAE culture. The government has taken certain steps to preserve the indigenous culture e.g. â€Å"To act as repositories of this heritage and a source of information for both visitors and the younger generation who have not experienced a traditional lifestyle, museums and heritage centres have been developed throughout the UAE† (UAE Interact, n.d.), but objective measures need to be taken to actually sustain this culture in a time where it is threatened by external cultures. Change 2 Increa se in the Number of English-Speaking Indigenous People of the UAE I have chosen this area of change because there is a considerably increase in the number of the indigenous people of the UAE who know and can speak and understand English today than there were 40 years before. Today, there is a very large population of foreigners in the UAE and though many of them are not Americans and have arrived there from such South-East Asian countries as Indian, Pakistan, and Bangladesh, yet they commonly communicate with one another in English. Owing to the omnipresence of the English-speaking foreigners in the UAE, the indigenous people feel the need to learn to speak English because they have to encounter the English-speaking foreigners on daily basis and everywhere, be it market or workplace. For centuries, the people in all of the Arab countries including the UAE have not felt the need to learn English, but now they have. The main contributing factor behind increase in the number of English -speaking indigenous people in the UAE is the fact that they have to interact, live, and work with the foreigners on daily basis whether or not English is the first language for the foreigners. Since a vast majority of the foreigners from the South East Asian countries cannot speak Arabic, so English has been established as a standard language for communication with

HIV Vaccines Essay Example for Free

HIV Vaccines Essay A vaccine is a biological preparation intended to improve an individual’s immunity to a specific illness or disease. Most vaccines are composed of weakened or killed forms of an agent that resembles a disease-causing microorganism. A typically safe version of the pathogen, which is unable to cause the disease, is then produced by the altered or inactivated state. Once the vaccine is administered into the blood stream, the agent is recognized as a foreign body, which then triggers the process of active immunity, which in turn builds up antibodies to fight this particular pathogen (Wisegeek). Vaccination is intended to provide protection so that if the body comes in contact with the same type of disease in the future, the immune system will already have memory antibodies to fight the disease before symptoms occur. Since the introduction of vaccines for illness causing pathogens, diseases such as measles, polio and the common flu have greatly decreased in occurrence. With that being said, not all vaccines have been proven to be safe or effective. One virus that does not yet have an effective preventative vaccine is the Human Immunodeficiency Virus (HIV). HIV is a retrovirus that attacks the human immune system. Transmission of the virus can occur in many different ways; through contact of infected secretions of one person with the genital, oral, or rectal mucous membranes of another person. HIV can also be transmitted through blood and from mother to child during pregnancy, childbirth or through breast milk (Healthmagic, 2010). The virus is characterized by its two glycoproteins: gp120 and gp41. The larger of the two glycoroteins is gp120, this molecule is the primary site of attachment to CD4 receptors of the host cell and while also triggering inflammation when shed into the blood. Gp41 promotes fusion to a target cell while remaining on the cytoplasmic membrane. HIV infects four types of cells: helper T cells, macrophages, smooth muscle cells and dendritic cells. Attachment and entry of HIV into T cells and macrophages occurs in three steps. In the first step, gp120 binds to the CD4 (cluster of differentiation 4) molecules on a host cell; forming a complex known as gp120-CD4 complex. Second, this complex binds to a chemokine receptor, which removes gp120 from the virion. This process if finalized when the virion binds to a cell. Once bound to a cell, the virion’s envelope contacts and fuses with the cytoplasmic reticulum through the medium of the gp41. The HIV capsid then gets insinuated into the cytoplasm; however its covering of gp41 gets left behind and becomes part of the cells cytoplasmic membrane. With gp41 remaining on the cytoplasmic membrane, it is then able to fuse with over 500 cells to form a syncytium, which is a giant cell with multiple nuclei. This fusion is very dangerous because it allows HIV to move from cell to cell without being exposed to any antibodies that are in the blood. During synthesis, an enzyme called reverse transcriptase, transcribes the double stranded DNA using TRNA as a primer in the cytoplasm. Reverse transcriptase is prone to making a lot of errors during this process which generates an abundance of new antigenic variations of HIV. The double stranded DNA then enters the nucleus and is inserted into a chromosome by the enzyme integrase. Once the double stranded DNA is integrated into the cellular DNA it remains a part of it for life. Once the newly infected double stranded DNA is integrated into the chromosome, it cannot be changed or counter acted. However, there are various therapeutic vaccines to help regulate the virus (Bauman, 2011). Therapeutic vaccines are designed to help treat people who are HIV positive by controlling the virus. Those who are infected with HIV and live with it for an extended period of time, start to develop antibodies on a specific part of the glycoprotein 120, which is in charge of initiating the activation of HIV. This antibody, C5, is known to be crucial in producing certain antibodies that are able to control HIV by regulating its hyper action that destroys the human immune system. However, induction of these antibodies cannot occur unless GP120 is at the surface of the virus. In order for gp120 to be at the surface of the virus, gp41 and the antibody C5 must fuse. This is a process that is unable to occur on its own (Bionor Pharma, 2010). The therapeutic vaccine Vacc-C5, invented by Bionor Immuno, is an antibody-mediated vaccine that binds C5 and gp41 together so that the antibodies from C5 can be effective and help regulate the virus. A preventative vaccine is designed to prevent individuals from getting HIV. Over the recent years there have been many studies and attempts to create an effective vaccine to prevent HIV but unfortunately none have been proven to be successful. A good example of a preventative vaccine, that had hopeful prospects, is the AIDSVAX vaccine developed by Philip Berman. AIDSVAX is composed of a synthetic version of the glycoprotein 120, a part of the HIV’s envelope, which the virus uses as a mechanism to latch onto and enter the cell. This version of gp120 was meant to stimulate the production of antibodies against strains of HIV that it resembles, giving immunity to the strain of HIV. However, this vaccine was proven ineffective after the clinical trials. Near the part of the gp120 that attaches to the cell, there is a chain of a specific sequence of amino acids called the V3loop. The V3loop is the most variable part of the glycoprotein and in order for an envelope vaccine to produce an antibody response; it has to be against the exact strain of the virus (Brian Deer). HIV is a virus that has many different strains and is also constantly going under mutations within replication therefore preventing the AIDSVAX vaccine from halting the infection of the virus. The development of vaccines against HIV has not yet reached a point of success. HIV is a virus that has many characteristics that make it highly difficult to prevent and treat. HIV is capable surpassing immune response because of its ability of generating many antigenic variants; due to it being so highly mutable. Also, not only does HIV attack the various cells in the body that combat infections in the immune system but it can also spread through syncytia via formation by gp41, evading detection from immune defence all together. Vaccine development is still an important tool in healthcare because there are still millions of people who currently live with the disease and many who are at a high risk of contracting it. However, even with the many developments in medical research, the production of vaccines is still a costly procedure which also presents ethical and medical problems. In the meantime, the spread of infection must be slowed through the increase of awareness and availability, of information on the risks of contracting the disease. In order to avoid contraction, Health Care Providers must provide the public with information about safer practices, such as; safe sex and the proper use of sterile needles and syringes for injections. They can also promote proper blood screening procedures and spread information on medications, therapeutic vaccines and other ways an individual who already has HIV can prevent the spread of the virus as well.

Multicultural Ethical Psychology

Multicultural Ethical Psychology Abstract: The significance of multicultural counseling is the necessity of addressing ethical issues from current and previous societal changes. A review of literature provides valuable data with respect to multicultural diversity challenging the filed of psychology today. This perspective includes social aspects regarding the implication and changes in relationship to racial, ethnic and linguist differences of multicultural counseling, that is significantly altering cooperate America, and the commitment of the American Psychological Association in meeting this challenge from an ethical perspective. In addition, a review of the APA guidelines, that interprets the goals of the practitioner providing services to a diverse population from an ethical viewpoint (American Psychological Association 2002). Including challenges of understanding other cultural beliefs, values and lifestyles, and ethical practices, which differ from western American culture (Sue, Arredondo, McDavis, 1992)? Review of Literature A review of the APA guidelines and ethical principles of cultural diversity, ethnic, racial, and the role of the practitioner in terms of multicultural competency as previously discussed by (Sue et al., 1992) with a rationale and motive of applying several criteria that assists the professional in terms of training, and education purposes of multicultural counseling. This concern is significant in terms of the shift in our society, since diversity is the focus of the need for multicultural understanding and requires changes in the philosophical method of the counseling approach. In order to provide ethical therapeutic intervention, the practitioners knowledge of other cultural beliefs, values, morals and lifestyle are necessary in providing adequate and ethical services. Certainly, this area challenges the field of psychology since diversity also brings differing behaviors that perhaps viewed as unethical according western norm. Moreover the implications of the professionals own bias es, and beliefs that conflict from an ethical perspective. The apparent need for change previously illustrated in the APA guidelines (1990) definitively represents the purpose that psychologists need to address social issues and their own biases in terms of diversity. Considering culture, race, ethnicity, or linguistic differences in western society is definitely a growing multicultural population. This shift includes addressing competencies from a socioeconomic and mental health profession the adoption and creation of the guidelines plays a significant role in promoting ethical changes in the methodology in which professionals in the field of psychology provide ethical services. In addition to the revisions adopted by the APA Code of Ethics Preamble E, goes on to further emphasize the importance of providers to address the issues of cultural diversity (American Psychological Association 2002). It also represents possible ethical misunderstandings in terms of the customary method of practice geared to the western American culture. This resea rch endeavor hopes to provide the challenges and progress in the area of multicultural service delivery in a diversified western American culture. In addition, to the ethical revisions provided by the American Psychological Association as well as the adoption of these revisions by the American Counseling Association which currently sets the competencies and guidelines of multicultural practices (APA 2002). Although, this is a marked improvement, it does not mean that the guidelines are mandatory since multicultural affiliation does not affect all professionals in the field of psychology. Considering the ethical perspectives and standards of practice mandated by the American Psychological Association (2002) Ethical principles of psychologist and code of conduct, it seems the area of multicultural practice continues in its western ways. Previous research alludes to the Ethical Principles of Psychologist and Code of Conduct (Ethics Code: APA, 2002) that refers to psychologists acknowle dging their biases and decreasing biases within the context of their practice. Unfortunately this practice is either not enforced or until recent years where multiculturalism in the United States increased in population (Kakkad, 2005). An example of ethical concern is the underpinnings of the guidelines in terms of multicultural context which concludes as of 2009. The guidelines are not formerly included in the code of ethics then the possibility that some psychologist may utilize this as a loop hole in terms of avoiding multicultural practices is prevalent due to the aspiration perspective. American Psychological Associations Board of Ethnic Minority Affairs (1990) guidelines whose principles are aspirational in character, suggests moral and ethical behaviors to do no harm implying respecting all persons regardless of race, ethnicity, including religious beliefs. Moreover do psychologists confuse the aspiration aspects of the guidelines with the standard code of ethical conduct, possibly diminishing its value in terms of ethical practices? Is there concern that the guidelines will in some manner dilute the APA Ethics codes (Fisher, 2003)? The preambles definition of the guidelines, are â€Å"designed to provide suggestions for the psychologist† (APA Online, p.2). These suggestions imply the relevance of practicing in a diverse society, counseling various ethnic groups, contrary these guidelines are not mandatory nor do they imply ethical consequences for the psychologist, as seen in the ethical codes of conduct. For years psychotherapy, assessments, research and testing are geared towards the Euro American culture, typically not geared for the persons of cultural diversity (Sue Sue, 2008). Sue also suggests the need of â€Å"adopting ethical guidelines† (Sue Sue, 2008, p. 63) to reflect the needs of the cultural diverse populations. Furthermore applying these guidelines to ethical codes of standards, such that further education of psychologists will become more than suggested practices, yet enforceable practices, that is eventually incorporated as a part of â€Å" licensing and credentialing standards† (Sue Sue, 2008, p. 63). The relevancy presented in previous literature regarding the necessity of changes from ethical, social, and standard of practices view point considers the implications and vulnerabilities of multicultural counseling from an oppressed and perhaps unintentional harm to persons of cultural differences seeking counseling. Understanding other cultural values, beliefs, and attitudes, in an era where implementing ethical public policy and discrimination play a major role in adaptation of other values and systems. Amalgamation of cultural differences is a focal point of inclusion as psychologists and committees review ethical standards and attitudes (Naylor, 1997). Does previous the literatures imply a significant need for more standards in the area of multiculturalism? Consider the example, of previous data regarding cultural differences in parenting children that clash with the ethical Western American ethical standards (Knapp Creek 2007). Case studies of clients and professionals in terms of differing opinions and concerns regarding cultural beliefs and conflicts. Misconceptions regarding cultural practices from a therapeutic perspective, lends to harmful and if given consideration of the ethical code, perhaps unintentional harm to the diverse client. This previous research appears to validate the need for education in the realm of multicultural systems in order to more affectively provided therapeutic intervention while remaining ethically sound. In addition, to the concerns regarding competencies and standards of traditional practices of western psychology in terms of effectively providing intervention for persons of ethnic, and linguist differences (Sue et al., 1992). During the course of my practice, I encountered an issues with a client and family from Trinidad, granted the language barrier and customs differed. Nevertheless, I tried to gain an understanding of their beliefs, rituals, and in this case parenting styles. On the other hand, providing this family with adequate intervention became vital to the success of treatment goals. The issue of multicultural difference occurred when another worker of the team reported the family to the Department of Human Services for abuse, since the client told this person that the parents spanked him. The parents clearly upset by this report nearly sued the agency, simply because this is how parents from Trinidad, discipline their children, the case was unfounded. Moreover, the other worker did not try to inform himself of cultural differences in parenting styles, which would have been a prime opportunity to engage in cultural differences and gain a better understanding of their belief system. Another example which represents the need presented in previous literature regarding the need of increasing standards for psychologist is a case of personal disagreement with respect for multicultural counseling. I recently encountered a situation that left me feeling sad that other practitioners simply want to elude the notion of multi cultural counseling. Several months ago I meant with three psychologist of a private practice, who have been in the field for over 20 years. I mentioned their interest in cultural counseling since it is a growing population here in New Hampshire. Their response shocked me; they suggested multicultural counseling is an area they chose not to include in their practice. Of course, I had to ask if clients contacted their agency what response these people got in terms of refusal due to cultural differences. They simply, replied their practice is not designed for cultural differences; clients are referred to the Boston area for counseling (though carefully not mentioning any biases). In addition, they suggested that according to APA they were not qualified or had the expertise to counsel diverse populations and would try to refer to counselors who deal with cultural diversity. Addressing APA (2003) General principle D. as psychologists utilizing reasonable judgment in terms of boundaries and competency along with expertise and limitations are expressed, yet using the lack of expertise in the scenario I presented is concerning and possibly lends to unjust practices therefore perhaps necessitating clearer guidelines and implementation of these guidelines as part of the ethical codes. Summary Summarizing the orientation of diversity involves individual understanding, experiences, and without biases interacting with diverse cultures. This includes family morals, values, and attitudes towards persons from other cultures are a crucial entity in terms of generational attitudes towards persons of race, color, and religious beliefs. Negativity and judgmental beliefs handed down from generations, is significant to the conflicts that occur in the United States. It becomes paramount that those on advisory boards and committees recognize from an ethical viewpoint and consider the need of additional implementation of ethic codes to address the growing population of diversity. Perhaps at that time further revisions of these guidelines will increase the necessity of ethical practices in the field of psychology, therefore mandating requirements as is in the ethical codes of conduct (APA 2002). If in fact as counselors, psychologists, and mental health workers refuse clients, then the c ode of ethical practices is really a falsely in terms of doing no harm to clients when in fact the guidelines appear to be a matter of choice. Kakkad, (2005) suggests that ethical challenges in the area of multicultural counseling become the â€Å"professional responsibility† (p.306) of the practitioner. Is this statement considered a slippery-slope in terms of expectations and provisions for multicultural therapeutic equality? Granted the field of psychology is experiencing some changes in terms of guidelines, yet applications continue to be the professionals choice. If ethics do not change in the near future to hold accountable the professional discourse regarding multicultural ethical practices, then the profession is diluting the values, of the ethnic society and the purpose4 for which the field stands for, of helping others. Moreover, leaving much to the discretion of the practitioner in terms of cultural diversity does not appear to be with in the moral and ethical prac tices of doing no harm to any persons seeking counseling. Recommendations One recommendation is in clarifying aspirational guidelines, which possibly need to be added to the code of ethics, as part of ethical practices in view of the growing multicultural population in the United States. In addition, further research perhaps through survey methods of psychologists who implement multiculturalism as part of their ongoing practice. Albeit, surveying private practitioners, mental health workers, and counselors in the New Hampshire area that incorporates multicultural aspects of their counseling practices. Moreover, the expectations and methodology of implementing educational training in the area of multiculturalism include within their practices on all levels in terms of diversity not only of culture, yet within the scope of their practices. Granted language barriers in some instances present with difficulties in terms of communication, not all diverse population are completely without some knowledge of the English language, especially in the United States. Fu rther research is need to address personal biases, and prejudices in terms of self-evaluation in order to become a multicultural practitioner (Hayes, 2008). The reliability of such a survey if implemented to all in the field of psychology in terms of addressing cultural biases in accordance with APA code of ethics and conduct. May provided alarming results in terms of professional ethics in the area of multicultural counseling. Further researches in this area may server as a positive method of improving education, communication as well as provide revisions of the standard APA ethical codes of conduct. References American psychological association. (2002)APA Council of Representatives. Guidelines on multicultural education, training, research, practice, and organizational change for psychologists. [Electronic version] http://www.apa.org/pi/multiculturalguidelines.pdf APA Online (1990) APA guidelines for providers of psychological services to ethnic, linguist, and culturally diverse population [Electronic version]. Retrieved June 13, 2008, from http://www.apa.org/pi/oema/guide.html American psychological association (2002) Ethical principles of psychologist and code of conduct [Electronic version]. Retrieved June 9, 2008, from: //www.apa.org/ethics/code2002.html APA Ethical Principles of Psychologists and Code of Conduct. (2003) General Prnciple D. Justice. Retrieved July, 27, 2008 from http://www.apa.org/ethics/code2002.html#principle_d Fisher, C. B. (2003). Decoding the ethics code: A practical guide for psychologists. Thousand Oaks, CA: Sage Publications. Hayes, P. A. (2008). Addressing cultural complexities in practice: Assessment, diagnosis, and therapy (2nd ed.). Washington: American Psychological Association. Kakkad, D. (2005). A new praxis: Psychologist emerging responsibilities in issues of social justice. Ethics Behavior, 15(4), 293-308. Knapp, S., Creek, L. V. (2007). When values of different cultures conflict: Ethical decision making in a multicultural context. Professional Psychology, 38(6), 660-666. Naylor, L. L. (1997). Cultural Diversity in the United States. Westport, CT: Greenwood publishing Group Inc. Sue, D. W., Sue, D. (2008). Counseling the culturally diverse theory and practice (5th ed.). Sue, D. W., Arredondo, P., McDavis, R. J. (1992). Multicultural counseling competencies and standards: A call to the profession. Journal of Counseling Development, 70(4), 477-486.