Managerial Accounting Assignment Example | Topics and Well Written Essays - 1250 words

Managerial Accounting - Assignment Example 5. Machine requirements Man hour costs 1,000*15=$15,000 1,000*12.50=12,500 2,500 Man hour costs forms part of direct labour costs since it must be met for the process to take place. 6. Engineer’s charges Monthly salary= 42,000/12=$3,500 This forms part of the indirect labour cost since it is not primary for the initial stage of the project. (ii) The valuation in the context of the proposed tender is valid hence need to be considered by the company. The direct costs being considered on the basis of absorption cost are lower than the overall revenues expected from the entire project. Direct material A is the direct material A available in stock and awaiting to be used in the manufacturing process. Direct material B is the direct material B available in stock and awaiting to be used in the manufacturing process. Direct Labour is the amount of direct labour that will be used in the production process to generate initial revenue. (iii) Revised schedule Engineering specification 2,0 00 Direct material A 72,000 Direct Material B 3,000 Components 9,000 Direct Labour 15,000 Supervision 400 Machine hire 3,000 Overhead costs 6,500 Total 110,900 (b) . Total revenue from the project $100,000 Direct material A 72,000 Direct Material B 3,000 Direct Labour 15,000 Supervision 400 Machine hire 3,000 Overhead costs 6,500 (99,900) Profits $100 The expected profits is higher than the actual profits which will lead into conflicts. Absorption costing basis tends to inflate the profits thus making them higher than the actual. (c) Non financial matters for consideration Effects on creditors The firm must adequately consider the impact its operation will have on its creditors. Labour relations. This is not financially related but it largely affects how a firm can manage to achieve its goal. 2. Althepal Ticket sales earnings (500*5) ?2,500 Food & drinks (500*3) ?1,500 Althepal’s hiring cost ?375 Special licence- ?25 (?1,900) Expected Profits ?600 McBoy Ticket sales earnings (250*5) ?1,250 McBoy hiring cost and transport (?150) Expected Profits ? 1,100 Break even point Althepal X= 400/(5-3)=200 units McBoy=150/(5-3)=75units Margin of safety Althepal 400-200=200 McBoy 150-75=75 Analysis By considering the expected profits from each of the two options, McBoy will result in higher profits than Althepal hence it should be undertaken. The expected profit of Althepal is greatly reduced due to the cost of providing the drinks and food as well as the cost of special licence charged for the sale of drinks. Both the margin of safety and break even point for both options are the same indicating that there are no external costs incurred. 3. Internal Rate of Return Definition There are basically many methods used in capital budgeting to determine the viability of investments such as Net Present Value (NPV), Payback Period (PP), Modified Internal Rate of Return (MIRR), Profitability Index (PI) and the internal Rate of Return (IRR). All these techniques aim at guiding a firm on the right choice to make when deciding on the best project to undertake. However the decisions on which technique to rely on depend on the

Haier in the Global Business Environment Assignment

Haier in the Global Business Environment - Assignment Example This study outlines that the company i.e. Haier is one of the most renowned names in the global industry of electronics. The company has developed an appreciative image for itself within the industry owing to its innovative approach and product diversification along with the deliverance of quality products and services both in the Chinese and global market. It has been learnt that in the initial stages of its operations, the operations of the business was largely concentrated on the Chinese market due to the aspect that it has experienced immense growth in the same during its course of operations. The company started operations in the year 1984 with taking over of a defunct refrigerator factory by the CEO of the company. In the initial phase, the company was only involved in manufacturing of refrigerator and had to face stiff competition from the present players. However, somehow the company was able to sustain due to the quality and efficiency of its products, which were quite high as compared to the products and services of the competitors. The company was able to meet the demands and preferences of the customers to a considerable extent. This has consequently resulted positively for the overall business as Haier was able to reach a profit of 1 million RMB in the second year of its operations in China, which is quite commendable to say the least. This has paved the way for the company to expand the business in unexplored markets of China and in the global electronic market sector. Though the company was reluctant for business expansion in the initial phases owing to the aspect that it wanted to focus on quality of the products, but in the later stages, the company extended its operations in the global market segments. As a result of this particular approach, the company was able to reach a revenue figure of more than 400 million RMB in the next ten year of its operations in China.  

Impact of imaginative play on young children

Impact of imaginative play on young children Play is a fundamental aspect of early childhood. Through play, young children can begin to explore and understand the world around them from an early age, whilst simultaneously gaining a sense of enjoyment from what they are saying and doing. Piaget (1962), cited in Ariel (2002), identified four general developmental stages of play; these increase in complexity as the child matures. These stages are, in chronological order: functional play, constructive play, imaginative play and games with rules. Therefore, it can be argued that imaginative play, as part of a sequence, builds on the skills learnt and nurtured through constructive play, and prepares children for play situations involving rules and other constraints. Bodrova (2008), however, disagrees with this notion by arguing that rules must be an integral part of imaginative play. These rules are not determined by the children themselves, but by the constraints of the imaginary roles that they are playing. It is therefore possible that, in many cases, imaginative play overlaps into other types of play and incorporates more advanced and regulated thought processes than may be superficially apparent when observing what happens during imaginative play. What happens during imaginative play? Vygotsky (1986), cited in Bodrova (2008), emphasises that three elements need to be present for a play situation to be defined as imaginative: an imaginary situation, the playing of roles and the formulation of rules intrinsic to each assigned role. Singer (1994) echoes this sentiment by stressing the point that one or more children playing roles does not, in itself, constitute imaginative play: this is a misconception held by many people, including early years educators. The use of the word imaginary is, however, misleading to a certain extent. According to observations by Dockett (1998), the majority of make-believe situations do not take place in fantasy worlds with fairies and monsters; rather, they are situations drawn from the childs own memories and experiences. These can be, but are not restricted to, examples of what they have seen and heard at home and school. Another view of what constitutes imaginative play is held by Ariel (2002), who regards it as a kind of mental activity rather than a genre of external behaviour. More emphasis is placed on the thought processes required to create an imaginary situation than the words and actions involved during its enactment. These involve a child bringing mental images to life and identifying how they are being represented in real life, but also acknowledging that they are doing it for fun. It is the simultaneous combination of these thought processes that differentiate imaginative play from other types of play such as functional and constructive play. It can therefore be argued that the child must have reached a certain level of cognitive functionality to be able to think in such an ambivalent way about the way they are playing. However, no specific mention of the manipulation of and interaction with objects is made in either of these definitions. Although the use of objects is not a prerequisite of imaginative play, they can play a major part in the visualisation and representation of a fantasy (Tsao, 2002). Such objects could include, but are by no means limited to: toys, movable objects such as chairs and boxes, immovable objects such as tables and beds, and costumes. Smith (1995) discusses the way that, in imaginative play, objects can be transformed into other things to perpetuate the fantasy. However, no recognition is made of the way in which objects, once transformed, can assume different properties, such as size and shape, depending on both the imaginary situation and the type of imaginative play taking place. What types of imaginative play are there? Imaginative play is one of the general developmental stages of play. However, there are substages within this level that are dependent upon the childs mental development. Ariel (2002) identifies three stages: firstly, solitary play, where the child enacts everyday experiences; secondly, parallel play, where the child starts to introduce other characters to their experiences (although the child always plays the central role); and thirdly, sociodramatic play, which is much more structured and less self-centred. Each of these substages is assigned to different years of the childs life, although it must be stressed that these are approximations based on Ariels view of how well developed the average child should be at each stage. Furthermore, these stages appear to be discrete; it is not made clear how one level develops into the next, and what internal or external factors cause this development. In contrast, Dockett (1998) states that there are only two types of imaginative play: simple and complex. According to his observations, there must be six distinct elements present for it to be considered complex play: imitative role-play; make-believe with objects; make-believe with actions and situations; persistence; interaction; and verbal communication. There are no classifications made between these two extremes; from this, it can be concluded that, if one or more elements cannot be observed, then it is simple play. Another important point to consider is that, unlike Ariels stages of imaginative play, no clear timescale is given regarding the age and developmental stage of the child with relation to these two stages of imaginative play. However, the two elements of interaction and verbal communication suggest that more developmentally advanced forms of imaginative play can only take place when a child is involved with other children, rather than playing independently. Imaginative play can take place with or without objects or props (Singer, 1994). Singer argues that non-toy objects, such as chairs and cardboard boxes, are used more frequently in all types of imaginative play than objects defined as toys, such as dolls and model cars. The reason for this is that toys are often limited in the number of functions they can serve in the childs imagination due to their close link with reality. Taking the aforementioned model car as an example, it looks like a real car (but is obviously considerably smaller). It would be difficult to transform it into any other object or creation. Similarly, it is limited in its functionality; it can be pushed or pulled around on different surfaces, but it cannot effectively interact with other objects in general. Conversely, the simple cardboard box provides a range of possibilities for transformation and interaction, as illustrated by an observation by Singer (1994): upon seeing the box, a child calls another to say, I ts the best toy ever! Its a fort and a space shuttle, a bus, a pirate ship, a sled, a clubhouse, and a castle. What is not clarified, however, is the authors opinion on whether or not the use of toys is beneficial, both to imaginative play itself, and to developing young childrens skills and attributes. What skills and attributes can be developed as a result of imaginative play? During the early years of childrens lives, it is important that they develop a range of skills and attributes that will further their development both in and out of school. Broadly speaking, these skills and attributes fall into three categories: social, emotional and cognitive. According to Tsao (2002), childrens participation in imaginative play can facilitate their integration into peer groups through the elements of collaboration and interaction, which are in turn underpinned by verbal and non-verbal communication. This benefit is, however, dependent on the child being at the stage where they choose to play with others rather than independently. Ariel (2002) builds on this concept of collaboration in particular by arguing that children often transfer conflicts to the realm of imagination. This involves resolving personal differences that may arise during imaginative play without breaking character or leaving the confines of the imaginary situation. By doing this, the children are able to continue playing together without the risk of altercation in reality. It can be argued that this type of interaction can initiate the development of rudimentary diplomacy and empathy skills, even at a relatively early age. A different view is held by Bodrova (2008), who believes that such forms of social development, whilst important in their own right, cannot be realised without the prior building blocks of emotional development. She argues that self-esteem and self-confidence are the two emotions that benefit the most through imaginative play, and the best way to start this process is to play independently with objects and toys rather than with others. However, no distinct link is made between the stages of individual and shared play: it is unclear how these emotions, particularly self-confidence, can be developed without some form of initial interaction. Singer (1994), on the other hand, takes the view that the most important aspect of imaginative play is the way in which it brings both pleasure and a large degree of emotional satisfaction to the child or children participating in it. This serves to highlight the issue that, above all, imaginative play should be fun. Through this sense of enjoyment, children will benefit emotionally without being aware of it. It can therefore be argued that the childs need for emotional fulfilment can be a reason for, as well as a consequence of, imaginative play. Opinions are divided regarding the most significant benefit to childrens cognitive development through imaginative play. Smith (1995) and Tsao (2002) emphasise the strong link between imaginative play and creativity. Although it could be argued that this connection is self-evident, due to the intrinsically creative nature of imaginative play, it is nevertheless important to acknowledge its existence. Another important point to note is the fact that children can also develop creativity outside the medium of play by, for example, writing stories and drawing pictures. Imaginative play, while important in its own right, is simply one part of the whole process of developing creativity in children. Conversely, Singer (1994) and Ariel (2002), whilst accepting the potential benefits to childrens creative skills, believe that the development of academically related skills is a more significant consequence of imaginative play. These include, but are by no means limited to, the enhancement of vocabulary by practising new words (Singer, 1994) and the advancement of basic decision-making skills (Ariel, 2002). In imaginative play, children need to identify what objects are (especially if they have been transformed to suit the imaginary situation), what different places and characters are called, and so on. These words will be used repeatedly throughout the play episode; therefore, it is not only good practice for children to say and hear them, but it also facilitates effective verbal communication and keeps the imaginary situation going. In addition, situations frequently arise where children, whilst playing a role, need to make choices regarding, for example, how to react to something someone else has said or done, what object to use, or where to go next. As before, this decision-making process, which is often quick and well improvised, according to observations by Ariel (2002), is another essential way to keep the imaginary situation going. These skills, along with many others, can be beneficial to the childrens holistic development, not only in an imaginative play situation, but also in other areas of their lives. Are these skills and attributes transferable to other areas of the childrens lives? The skills and attributes developed in imaginative play can also be beneficial both to the development of the childs state of mind and their behaviour, particularly with regard to what is required of them as they advance through the education system. Singer (1994) holds the belief that children can sustain themselves in periods of stress with the hope generated from such imagined explorations. This stress could be caused by any of a number of contributory factors, such as an increased academic workload or an unsettled home life. However, imaginative play allows children to detach themselves from reality, albeit on a temporary basis. According to research by Ariel (2002), this time out can have a calming effect on the child, by pacifying them and providing them with ways out of their emotional entanglements. What is unclear, however, is how long this calming effect continues. The question remains of whether the use of imaginative play for this purpose of emotional detachment is a long -term solution to stress-related issues, or merely a short-term fix. Revisiting an earlier theme, Bodrova (2008) states that rules, determined by the roles played by the children, are an integral part of imaginative play. She extends this point by arguing that this following of rules can contribute to a childs readiness for formal schooling, where they will have to abide by sets of class and school rules. During their participation in imaginative play, the child has to promote their intentional behaviours and follow the directions of others so that the imaginary situation can progress. According to research by Blair (2002), cited in Bodrova (2008), the practice of this self-regulation of behaviour by playing by the rules in imaginative play often transfers itself to non-play contexts where predetermined sets of rules exist, such as formal classroom settings. The child will be more inclined to follow these new sets of rules, and their behaviour will improve as a consequence. One other important behavioural aspect, particularly with regard to younger children, is paying attention and the ability to concentrate. Generally speaking, younger children have a much shorter attention span than older children (Dockett, 1998). It is important for children to be attentive and focused when they are faced with formalised situations later on in their schooling, such as assemblies and tests. According to research by Smith (1995), participation in imaginative play focuses childrens minds on the situation in hand, and they become totally immersed in the roles they are playing. One observation by Smith (1995) was of a group of children playing castles. One child was allocated the task of sentry duty: this involved keeping watch from the top of the castle while some other children played soldiers going about their daily business inside the castle. The sentrys role was to warn the soldiers if the enemy (played by three other children) was approaching. The child playing the sentry role considered his task to be highly important, and was able to maintain a high level of concentration throughout, pretending to look in all directions and scanning the imaginary horizon. Smith (1995) argues that these higher concentration and attention levels in imaginative play will permeate into non-play contexts. However, it can be argued that this will not necessarily happen in the case of all children, because acting in an imaginary role is one matter; behaving in real-life situations is another matter entirely. Much depends on the character and personality of the child, and the behaviour expected of the child by the adults in their life. What roles can early years practitioners, parents and other adults take in imaginative play? Imaginative play can happen in any setting, both in childrens school and home lives. According to the evidence gathered so far, the same opinion is shared: it is important for adults to play some sort of role in childrens imaginative play. However, opinion is divided on the issue in two key respects: the level and timing of intervention, and the purpose of intervention. With regard to the level and timing of intervention, Singer (1994) believes that parents and practitioners should initiate imaginative play and then step back and allow the children to play on their own. In effect, the adults give the children an initial idea, and the imaginative play stems from this stimulus. This is not necessary in all cases, however, as many children will formulate their own ideas independently. Conversely, Bodrova (2008) takes the view that all children, regardless of the development of their play skills, require higher levels of adult mediation if they are to benefit from imaginative play in any social, emotional or cognitive way. As a reasonable proportion of imaginary situations are drawn from the childs past personal experiences (Dockett, 1998), one possible way to address this issue is to take an active approach by introducing the children to new experiences (Bodrova, 2008). These can include field trips to suitable locations, and child-friendly books and v ideos that relate to suitable, interesting topics. This will give children a greater knowledge base from which to draw their imaginary situations and characters, thus increasing the variety of their imaginative play. With regard to the purpose of intervention, children can be advised, if necessary, on how to construct imaginary situations and enact imaginary roles. This often takes the form of the modelling of play skills (Ariel, 2002; Tsao, 2002), such as co-operation and the invention of characters. This is particularly important if the child has shown themselves to be less advanced in these areas. This is not necessary in all cases; sometimes, childrens play skills may have developed independently and instinctively. In contrast, Smith (1995) believes that the most important reason for adult involvement in imaginative play is to facilitate the achievement of particular educational and instructional goals. He argues that imaginative play has a better chance of nurturing key life skills if the adults in the childrens lives encourage it and participate in it whenever possible. One active way for adults to participate in this developmental process is to take the child out for walks in order to teac h them about the world around them, highlighting points of interest along the way, and answering any questions the child may have about what they can see, hear and so on. This will assist in the development of key life skills such as confidence and the awareness of ones surroundings. In addition, this helps to expand the childs knowledge base through questions and simple explanations. All of these qualities will be important in the childs home and school life in the future. Further research questions In what kinds of ways can objects in imaginative play contexts assume different properties? At what age or stage of development do children engage in simple and complex play? Is it preferable to use toys and other objects in imaginative play? If so, why? If not, why not? How effective is the participation in imaginative play as a long-term solution to stress-related issues? Do any theorists believe that imaginative play should have minimal or no adult mediation or involvement? If so, who and why?

Computer Fanatics - Good or Evil? :: essays papers

Computer Fanatics - Good or Evil? Adolf Hitler, Benito Mussolini, Charles Manson, and David Koresh were all fanatics of some nature. These fanatics did not have a helpful side effect for people but caused death and one of them a World War. Fanatics don’t all have to be bad though some fanatics helped our way of life or increased it with entertainment. Such fanatics like Michael Jordan and Larry Bird have made basketball a more enjoyable sport to watch. A fanatic is a person with an extreme and uncritical enthusiasm or zeal. All of the above mentioned have had or have these qualities. One type of fanatic that has grown larger in numbers is the computer fanatic. With the rise of technology and the Internet kids and adults are becoming fanatical with computers. Some of the traits of a computer fanatic are a need or want to be around a computer most of the time, talks a lot about computers, and there incredible knowledge for them. A computer fanatic always wants to be around a computer and if he isn’t it’s almost like a withdrawal from a drug. To a computer fanatic a computer is almost like a drug and if he doesn’t get a constant supply of it then he gets moody or restless. Programmers and other computer technicians are almost all computer fanatics and they spend at least 40 hours a week on a computer. Computers to these people are basically there life and that is why the coined term computer nerd was created. A good example of a computer fanatic can be seen in the movie Matrix that the main actor is seen next to his computer asleep and it looks as if he hasn’t moved all day. They love computers like someone might love their wife. When a computer fanatic isn’t around their computer they are always talking about them. They will always at some point have to talk about some thing related to computers. They have a difficult time separating their computer from any other part of their life. It’s hard to carry a conversation with a computer fanatic because sooner or later they will mention something related to computers. Sometimes it can be interesting but usually they speak at a level of understanding that a non-computer fanatic would not understand. There level of understanding is above most normal people and that is another way to tell if they are computer fanatics.

Roosevelt a Liberal and Hoover a Conservative

Throughout the history of America conflicting beliefs of how the government should affect our lives has been categorized from either a Liberal or a conservative standpoint. A liberal is one who may be considered a radical, one who believes government has a role to play in our lives and moves towards the new age of humanity. Conservatives share a completely different set of beliefs, they believe in the old ways, a government which doesn't influence our lives, and side with the rights of states and the people. According to these beliefs Hoover follows conservative beliefs more or less and Roosevelt follows a more liberal beliefs. These standpoints can be more defined by comparing them with radicals and influential figures of the age. President Hoover being who he was, was a conservative. Being raised in poverty and still achieving to gain the presidency instilled the idea in him that if he can overcome challenges and economic turmoil so should every other person in the country. Rugged Individualism, as this ideology was called, influenced Hoover against providing direct aid to the people in the Great Depression. To keep the government out of the peoples lives he gave money to business’s and banks with the hope that money would trickle down to the people. As a part of this attempt he created the Reconstruction Finance Corporation in attempt to create jobs for the common people. Providing aver half a billion dollars to indirectly help the poor. (Doc C). Later in his term however Hoover began taking a more liberal stance on important issues. Realizing his previous policies didn't help the people he began asking congress to help fun public work projects. (Doc. B). One of the largest of these projects was the Hoover Dam which provided many jobs to those in need. One of the final changes of heart that Hoover experienced was giving a helping hand to unions. By passing the Norris-La Guardia Anti-Injunction Act he succeeded in outlawing yellow dog contracts, and stopped the use of injunction on strikes and boycotts. These displays of authority during his term proves Hoover to be a developing man of both conservative and liberal beliefs. Roosevelt was a Liberal president, one that strived to bring change to our government, bringing it to terms with the modern era. To bring us out of the depression Roosevelt pulled out as many new and crazy ideas as he could to try and bring our economy back to normal and benefit those in need. (doc. E) Within months of becoming president Roosevelt had already created a number of government based programs to support his three point plan to provide relief, recovery, and reform. In doing this Roosevelt proceeded in one of the most liberal actions of any president, passing the 21st amendment which canceled out another amendment. This amendment allowed for beer and wine to be sold so that the government could receive tax money. The three point plan instilled by Roosevelt included much more then just the legalization of booze. A number of what became known as Alphabet Agencies arose to help ease the need to find jobs. Programs such as the CCC helped with forest protection, while FERA directed by Hopkins granted a few billion dollars to the states to be distributed as seen fit. Other agencies such as ADA or HOLC contributed in other ways to ease the economy. These tendencies prove Roosevelt to be a Liberal president, however he saw himself as a conservative, a savior of democracy in hard times. It was because of his liberal actions that he was able to preserve conservative ways. (Doc. G) By these policies and beliefs it becomes valid point that Roosevelt is much more liberal then he is conservative. Many Influential people of the time and age can help define the outlook these two presidents and exactly where they stand. President Wilson was the embodiment of liberal thinking, bringing the nation into the first world war, making the government a part of every persons life. Coolidge was in contrast to Wilson an embodiment of conservative ideals refusing to give pity to the poor and taking part in their lives. With these marks to judge by the standpoint of Roosevelt and Hoover become very apparent. While Roosevelt may claim to be conservative, he is in fact very liberal, although not nearly as much as Wilson. Hoover may seem to be a conservative, but when compared t Coolidge it becomes clear that he is almost borderline liberal. Whether a president claims to be a liberal or a conservative his true beliefs are hidden until the full extent and intentions of his policies and actions are taken into account. The characterizations that Herbert Hoover was a conservative, and that Franklin Roosevelt is a liberal are both very valid points.

Kant

IMMANUEL KANT’S THEORY Immanuel Kant (1724-1804) discussed many ethical systems and reasonings. Some were based on a belief that the reason is the final authority for morality. In Kant's eyes, reason is directly correlated with morals and ideals. Actions of any sort, he believed, must be undertaken from a sense of duty dictated by reason, and no action performed for appropriateness or solely in obedience to law or custom can be regarded as moral. A moral act is an act done for the â€Å"right† reasons. Kant would argue that to make a promise for the wrong reason is not moral you might as well not make the promise.You must follow a certain code in order to find truth behind your actions. Kant believed that you should treat everyone with value, dignity, and respect. Our reasoning ability will always allow us to know what our duty is. Kant described two types of common commands given by reason: the hypothetical imperative, which dictates a given course of action to reach a specific end; and the categorical imperative, which dictates a course of action that must be followed because of its rightness and necessity.The categorical imperative is the basis of morality and was stated by Kant in these words: â€Å"Act as if the maxim of your action were to become through your will and general natural law. † Therefore, before proceeding to act, we must decide what rule we need to follow if we were to act, whether we are willing for that rule to be followed by everyone all over. Kant believes that moral rules have no exceptions. It is wrong to kill in all situations, even those of self-defense. This belief comes from the Universal Law theory.Since we would never want murder to become a universal law, then it has to be not moral at all. Kant believes killing could never be universal, therefore it is wrong in each and every situation. There are never any extenuating circumstances, such as self-defense. I believe Kant is right in making certain moral and e thical codes exempt from being a universal law because there shouldn't be different rules for different laws. The rules and laws should apply to every situation. An act is either wrong or right, based on his universality law.For example, giving money to a homeless person just to get him/her to leave you alone would be judged not moral by Kant because it was done for the wrong reason. With Kants belief in mind; if the consequence of immoral behavior were dealt with in a legal structure, people would be prosecuted for â€Å"EVERYTHING† since there are no extenuating circumstances. Kant's categorical imperative is a tri-dynamic statement of philosophical thought:(1) â€Å"So act that the maxim of you could always hold at the same time as a principle establishing universal law. (2) â€Å"Act so as to treat humanity, whether in your own person in that of another, always as an end and never as a means only. ‘(3) â€Å"Act according to the maxims if a universally legislativ e member of a merely potential kingdom of ends. † In other words, Kant argues that particular action requires conscious thought of the rule governing the action. Whether if everyone should follow that rule, and if the rule is acceptable for universal action, it should be adopted. If the rule is unacceptable, then it should be rejected.In order to understand whether or not an action follows Kant's â€Å"categorical imperative,† we must prescribe those norms that we wish to be universal laws. We must make the judgment on whether or not universal ethics is possible. I believe that a bit of universality exists throughout the world; don't kill your neighbor, be kind to others, do not steal, etc. yet, individual perception of the world by people prevents the possibility of an all-encompassing universal code of ethics. I believe along with Kant that we should develop a friendship and code to help our fellow man.We all have a duty to treat others the way we want to be treated. The one thing I disagree with is that we should not be punished for doing good deeds to those even though we might find ourselves backed into a corner when dealing with these individual problems. Overall dealing with Kant's theory everyone should be truthful and abide by the universal code. We should follow his theory in treating everyone with value, dignity, and respect. Even though everyone should help others, I believe in some situations people have to be persuaded to help even though this goes against Kant's beliefs. Kant IMMANUEL KANT’S THEORY Immanuel Kant (1724-1804) discussed many ethical systems and reasonings. Some were based on a belief that the reason is the final authority for morality. In Kant's eyes, reason is directly correlated with morals and ideals. Actions of any sort, he believed, must be undertaken from a sense of duty dictated by reason, and no action performed for appropriateness or solely in obedience to law or custom can be regarded as moral. A moral act is an act done for the â€Å"right† reasons. Kant would argue that to make a promise for the wrong reason is not moral you might as well not make the promise.You must follow a certain code in order to find truth behind your actions. Kant believed that you should treat everyone with value, dignity, and respect. Our reasoning ability will always allow us to know what our duty is. Kant described two types of common commands given by reason: the hypothetical imperative, which dictates a given course of action to reach a specific end; and the categorical imperative, which dictates a course of action that must be followed because of its rightness and necessity.The categorical imperative is the basis of morality and was stated by Kant in these words: â€Å"Act as if the maxim of your action were to become through your will and general natural law. † Therefore, before proceeding to act, we must decide what rule we need to follow if we were to act, whether we are willing for that rule to be followed by everyone all over. Kant believes that moral rules have no exceptions. It is wrong to kill in all situations, even those of self-defense. This belief comes from the Universal Law theory.Since we would never want murder to become a universal law, then it has to be not moral at all. Kant believes killing could never be universal, therefore it is wrong in each and every situation. There are never any extenuating circumstances, such as self-defense. I believe Kant is right in making certain moral and e thical codes exempt from being a universal law because there shouldn't be different rules for different laws. The rules and laws should apply to every situation. An act is either wrong or right, based on his universality law.For example, giving money to a homeless person just to get him/her to leave you alone would be judged not moral by Kant because it was done for the wrong reason. With Kants belief in mind; if the consequence of immoral behavior were dealt with in a legal structure, people would be prosecuted for â€Å"EVERYTHING† since there are no extenuating circumstances. Kant's categorical imperative is a tri-dynamic statement of philosophical thought:(1) â€Å"So act that the maxim of you could always hold at the same time as a principle establishing universal law. (2) â€Å"Act so as to treat humanity, whether in your own person in that of another, always as an end and never as a means only. ‘(3) â€Å"Act according to the maxims if a universally legislativ e member of a merely potential kingdom of ends. † In other words, Kant argues that particular action requires conscious thought of the rule governing the action. Whether if everyone should follow that rule, and if the rule is acceptable for universal action, it should be adopted. If the rule is unacceptable, then it should be rejected.In order to understand whether or not an action follows Kant's â€Å"categorical imperative,† we must prescribe those norms that we wish to be universal laws. We must make the judgment on whether or not universal ethics is possible. I believe that a bit of universality exists throughout the world; don't kill your neighbor, be kind to others, do not steal, etc. yet, individual perception of the world by people prevents the possibility of an all-encompassing universal code of ethics. I believe along with Kant that we should develop a friendship and code to help our fellow man.We all have a duty to treat others the way we want to be treated. The one thing I disagree with is that we should not be punished for doing good deeds to those even though we might find ourselves backed into a corner when dealing with these individual problems. Overall dealing with Kant's theory everyone should be truthful and abide by the universal code. We should follow his theory in treating everyone with value, dignity, and respect. Even though everyone should help others, I believe in some situations people have to be persuaded to help even though this goes against Kant's beliefs.