Prudence Concept in Accounting-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Use of Prudence Concept in Accounting. Answer: Introduction In order to carry out a business in a successful manner, it is very important for the management level authorities to ensure that there are certain factors that are maintained in a proportionate manner. This includes the estimation of the company assets as well as the losses that are likely to occur in the near future. The following report is about the different criteria of estimation that are used by managers to show in their annual reports related to their companys performance. It has explained about the prudence concept and its usage in the sector of business and accounting. The report has considered an Australian Organization and has done the analysis of its annual report. The rises and falls that have taken place in the organization along with the different aspects of company assets that have been underestimated or overestimated. The problem statement of this report is to understand the significance of implementing the prudence concept in Accounting of Business and the various w ays to do it. Overview of the Organization The BHP Billiton is an Australian based organization that involves its activities in Metals and Mining. It was founded in 1885 in an Australian town named Broken Hill, this company was awarded to be the largest mining company in the world in 2015. The headquarters of this organization are located at Melbourne, Australia and London, UK from where the mining operations in many countries around the world are controlled and directed. The organization is currently headed by Mr. Jacques Nasser who is the current Chairman of the company. In addition to this, the firm operates with its nearly 65,000 employees and staff that work under the guidance of Mr. Andrew Mackenzie who happen to be the Chief executive officer of the organization (Bhp.com, 2017). The Prudence Concept The Prudence concept is known as one of the most significant concept that is used in the business domain. According to Steurer et al. (2016), the basic meaning of Prudence Concept is to estimate the revenues generated or recognized by a company in a controlled manner. In simple terms, it means that the assets of any organization should never be overestimated. At the same time, the losses that are likely to happen to an organization should never be underestimated by the management level authorities. In case there is a loss that is about to happen in a company due to any particular reason, the loss must be included in the annual report of the organization. Marshall (2016) has also described the prudence concept to be as the concept of conservatism. This means that the business managers need to be very careful about the revenue as well as the expenses that are experienced by an organization. In case of BHP Billiton, just like many other organizations, there are certain items of revenue as well as certain items of expenses while formulating of the annual report. These items or predictions of revenue and expenses are likely to occur in the near future. While formulating the annual balance sheet for the organization, the managers of BHP Billiton make certain assumptions related to few events that might lead the company to earn some profit. As per Mutowo et al. (2016), the possible extra income for a mining company apart from the usual profit can come from the customers that were supposed to pay for some earlier debt. Current Strategies followed by the Organization The main and the central theme of strategy implementation of BHP Billiton is to operate, huge, long lasting as well as low cost installations and operations without compromising the quality of work or materials. As stated by Marabel-Romo et al. (2017), the proper balance in cost as well as quality and quantity ensures that the losses that occur due to one side of operations can be overcome by the other. Moreover, the organization has also focused in the diversification in the commodity as well as the market along with its geography. The profit is usually shared in a balanced manner by the people involved in the complete process from contract distribution to transportation of machines, raw materials and carrying out the actual operations of mining. Importance of Prudence Concept Implementation in Annual Reports While closing the financial statement at the end of the year, there are certain indications that there might be some income possibility. However, Coates (2017) has argued that there is also a possibility there might be some claim that can result in an expense of a certain amount of monetary value. According to the Prudence Concept, any prospective income should not be recognized in the account books. Hence, while formulating the financial statement, balance sheets or profit and loss accounts, the prospective income should not be disclosed. This has to be done because it is always safe to play on a conservative mode as revealing every detail might lead to the distribution of prospective income or profit equally among shareholders. Hence, Chamberlain (2017) has stated that in order to keep the profit as a reserve fund for the company, it is important to neglect the prospective or predicted income in the balance sheets. However, as opined by Kaste (2017), the expenses should never be underestimated. Hence, if there is an expectation that there is some expense that is likely to be incurred by the company, it should be provided in to the books of accounts. This usually happens whenever there is a claim from one of the customers of the company who claims that the quality of materials supplied to him was not as per the desired expectation. The claim that is been done by the organization is usually done in terms of monetary deductions. The provision of this claim has to be made. This is because of the fact that if the claim actually arises in the future, the company actually has to pay the expenses. The claim is usually in respect of everything that has been done till date by the organization (Denuit and Eeckhoudt, 2016). The expenses that are likely to happen are called provisions for which the company has to include them in the Annual Reports and Balance Sheets. However, there is a particular drawback of practicing the Prudence principle. As opined by Vigan (2017), it has been observed that a lot of managers actually create some provisions that are not necessary to be made. If the provisions are shown in too much quantity, there might be a possibility that the company is showing itself in a depreciating position instead of a healthy and a growing company in the market. As cited by Beardsworth (2017), this might have a negative impact in the investment in the company operations from external sources. The BHP Billiton has stated the areas that made the company to create some provisions in its annual report. In addition, the factors that were assumed and those that actually occurred have also been mentioned in the Annual Report of the Organization. Proposed Updating of Conceptual Framework After the publishing of Annual Report for the last year that is 2016, it was proposed by some managers of the organization that the operations should be carried out in a very sustainable and balanced manner. According to Vergara (2017), the most important significance for sustainable operations is the reduction in the amount of overall production of the organizations. In the case of BHP Billiton, there are certain reasons why the production is likely to decrease due to the change in the proposed policies of Sustainability. The work is carried out by huge machines that release too much of smoke. Benefits and Criticism of doing the same The most significant benefit of using the sustainable development is that the atmosphere and environment are not polluted in any manner Paglietti et al. (2017). In addition to this, the danger to the health of many species of birds, ground and amphibian creatures can be avoided by using sustainable means to dump the wastage that is released during operations. Another important aspect is that the Corporate Image of the organization is certainly going to experience a good growth. However, there is certain criticism that the management staff of some of the departments have made. As per Valentinetti (2016), the sustainable development the machines that are to be used have to be emission free. However, the machines that are environment friendly are less efficient compared to those that are made to operate on diesel. Moreover, the costs of machines that emit less or nil carbon are likely to cost very high compared to the other conventional machines. Forecasting financial statement for the principle of conservatism Following is the financial statements of the BHP Billiton that has included every detail regarding the major profits and losses. Moreover, the calculations related to profits available for equity share holders and current as well as non-current assets have been included in the balance sheets. Consolidated Income Statement for the year ended 30 June 2016 Particulars $ 2017 $ 2016 $ 2015 Revenue 30912 44636 Profit or Loss from operations -6,235 548 Financial gain 137 88 Financial expenses -1161 -702 Profit or Loss before tax -7259 8056 Actual profit available for equity share holders -6385 1910 Consolidated Balance Sheet as at 30 June 2016 Particulars $ 2017 $ 2016 $ 2015 ASSETS Total current assets 17714 16369 Total non-current assets 101239 108211 Total Assets 118953 124580 LIABILITIES Total current liabilities 12340 12853 Total non-current liabilities 46542 41182 Total liabilities 58882 54035 Net assets 60071 70545 EQUITY Total equity 60071 70545 Consolidated Cash Flow Statement for the year ended 30 June 2016 Particulars $ 2017 $ 2016 $ 2015 Net operating cash flows from Continuing operations 10625 17795 Net operating cash flows 10625 19296 Net investing cash flows from Continuing operations -7245 -11502 Net investing cash flows -7245 -13154 Net financing cash flows from Continuing operations 284 -8073 Net financing cash flows 284 -8073 Cash and cash equivalents at the end of the year 10276 6613 In the financial statement of BHP Billiton, it has been found that the revenue has increased, but due to the increase in the finance cost and increase in the production cost, the company has incurred losses amounted to $ 6385 in 2016. However, in the year 2017 the company has anticipated losses and thus, according to the prudence concept, BHP Billiton will disclose the losses. The reasons behind the anticipated losses are mentioned below. Increase in production cost Increase in finance cost and increase in tax rate Increase in political, environmental and social influence Increase in competition and impact of foreign market In addition to these, the company has also estimated that in the year 2017, the depreciation cost will rise, also the liability will be rise due to the involvement of new project to counter the competitive environment. It has also been estimated that the cashflows from operating activities will reduce due to the increase in operating expenses. The estimated financial statement showing loss in 2017 is provided below Consolidated Income Statement for the year ended 30 June 2016 Particulars $ 2017 $ 2016 Revenue 25610 30912 Profit or Loss from operations -2365 -6,235 Financial gain 89 137 Financial expenses -750 -1161 Profit or Loss before tax -8965 -7259 Actual profit available for equity share holders -9980 -6385 Consolidated Balance Sheet as at 30 June 2016 Particulars $ 2017 $ 2016 ASSETS Total current assets 20665 17714 Total non-current assets 123568 101239 Total Assets 144233 118953 LIABILITIES Total current liabilities 23548 12340 Total non-current liabilities 89650 46542 Total liabilities 113198 58882 Net assets 31035 60071 EQUITY Total equity 31035 60071 Consolidated Cash Flow Statement for the year ended 30 June 2016 Particulars $ 2016 $ 2017 Net operating cash flows from Continuing operations 10625 Net operating cash flows 10625 8965 Net investing cash flows from Continuing operations -7245 Net investing cash flows -7245 -5654 Net financing cash flows from Continuing operations 284 Net financing cash flows 284 345 Cash and cash equivalents at the end of the year 10276 9865 Recommendations Following are some of the recommendations that can be followed by the recommendations while doing the investments and making the annual reports so that the values of company assets remain at a proportionate level. Moreover, there recommendations are likely to reduce the overall expenses by a tremendous level. To focus on the Transportation: It has been observed that the modes of transportation that are currently used to transport the raw materials and mined goods are not enough efficient as they are being hauled by road transports. Hence, the company needs to initiate the Rail network and transports its materials through railways for longer distances. Security of materials while moving through pipelines: The oil that is transported through pipelines is likely to leak and spill out in the atmosphere. This can cause a number of havocs to the environment. The company is likely to face huge financial loss as well as cases of law. Hence, while moving the oil through pipelines, it is very important to adhere to the safety precautions. Conclusion After the detailed study of Prudent Concept in Accounting, it can be said that this is a very important law that needs to be implemented by every firm in order to make their respective organization grow in a better manner. The above assignment has included the different aspects of business of BHP Hamilton and the different areas that help the organization to consider its values of expenses and ignore the extra income that might help it to create some extra reserves for the firm. The importance of implementing and using prudence concept while formulating the Annual Reports has been discussed and the proposed change in the organizational framework has been evaluated. In addition to this, the possible benefits to business due to the proposed updates in the conceptual framework as well as the criticisms that are likely to arise have also been discussed. References Beardsworth, R., 2017. Towards a critical concept of the statesperson. Journal of International Political Theory, 13(1), pp.100-121. Bhp.com, (2017), BHP: About Us. (Accessed on: 16/08/2017) [Retrieved from: https://www.bhp.com/our-approach/our-company/about-us] Chamberlain, P., 2017. The Wave Narrative. In The Feminist Fourth Wave (pp. 21-44). Springer International Publishing. Coates, R., 2017. Prudence And Conservatism In Radiation Protection: A Case Study. Radiation protection dosimetry, 173(1-3), pp.100-103. Denuit, M.M. and Eeckhoudt, L., 2016. Risk aversion, prudence, and asset allocation: a review and some new developments. Theory and Decision, 80(2), pp.227-243. Kaste, S.C., Metzger, M. and Shulkin, B.L., 2017. Reply: The Need for Prudence When Using 18F-FDG PET as a Reference Standard for Lymphoma Detection. Journal of Nuclear Medicine, 58(8), pp.1355-1355. Marabel-Romo, J., Guiral, A., Crespo-Espert, J.L., Gonzalo, J.A. and Moon, D., 2017. Fair value accounting in the absence of prudence in accounting standards: an illustration with exotic derivatives. Spanish Journal of Finance and Accounting/Revista Espaola de Financiacin y Contabilidad, 46(2), pp.145-167. Marshall, A., 2016. Pareto and the missing concept of prudence. Il Pensiero Economico Italiano, 24(2), pp.61-77. Mutowo, P., Bento, A.P., Dedman, N., Gaulton, A., Hersey, A., Lomax, J. and Overington, J.P., 2016. A drug target slim: using gene ontology and gene ontology annotations to navigate protein-ligand target space in ChEMBL. Journal of biomedical semantics, 7(1), p.59. Paglietti, P., 2016. Exploring the role of accounting history following the adoption of IFRS in Europe. The case of Italy. De Computis-Revista Espaola de Historia de la Contabilidad, 6(11), pp.83-115. Steurer, E., Manatsgruber, D. and Jougo, E.P., 2016. Risk Clustering as a Finance Concept for Rural Electrification in Sub-Saharan Africa to Attract International Private Investors. Energy Procedia, 93, pp.183-190. Valentinetti, D., Rea, M.A. and Basile, C., 2016. Differences between national reporting practices and IFRS for SMEs presentation and disclosure requirements: Evidence from Italy. International Journal of Accounting and Financial Reporting, 6(2), pp.146-174. Vergara, M., 2017. Precautionary saving: A taxonomy of prudence. Economics Letters, 150, pp.18-20. Vigan, E., 2017. Not just an inferior virtue, nor self-interest: Adam Smith on prudence. Journal of Scottish Philosophy, 15(1), pp.125-143.

Short Article Reveals the Undeniable Facts About Modern Argumentative Essay Topics and How It Can Affect You

Short Article Reveals the Undeniable Facts About Modern Argumentative Essay Topics and How It Can Affect You A particular analysis depending on your specific situation can be ready by anessay writer for cheap, therefore do not hesitate to look for help from experts! Thus, you can ask all the essential questions and consult on some points. This information will be useful. To choose which subject you're likely to discuss, it's essential to see the complete collection of good persuasive speech topics from the special area of study. You may continue to keep your argumentative essays for your upcoming job portfolio in case they're highly graded. Let's say you feel that Mexican-American relations need to be improved. An obvious, firm, and arguable thesis could be the objective of a very good argumentative papers. One of the greatest challenges is picking a topic. A History of Modern Argumentative Essay Topics Refuted Thus, writing a history paper will surely be fun, if you only pick a really intriguing history essay topic. The reader ought to take the author's side by the close of the reading. Questions are a standard means of getting interest, and evocative language or a strong statistic Don't assume your audience is already acquainted with your topic. When students are writing their argumentative essays which have to find, read and analyze plenty of material to do good. The New Fuss About Modern Argumentative Essay Topics It's possible for you to pick topics from several lists of ready themes. It is very important to understand what themes to prevent. You should be able to use persuasive language. There are many steps which you should take so as to write a great essay. Then take a look at a list of argumentative essay suggestions to help you begin. It's important to select debatable argumentative essay topics since you need opposing points which you can counter to your own points. There are several great argumentative essay topics from which to select, however you must find one which you're very easily compose a very good dissertation about. What's Actually Happening with Modern Argumentative Essay Topics Another good idea is to receive some completely free essay examples of different kinds and on various subjects to find a general idea of the way in which a thriving debatable paper looks. It is essential to select a great topic to be able to compose a terrific paper. To stumble upon a subject that has been researched adequately but not too much can be an intimidating issue to do. To write a terrific argumentative essay the students first must investigate several sides of the argument, which permits them to make an educated stance. Remain realistic and pick a topic you are able to research. Technology is ever-present in our everyday lives. You will be assigned a topic, or your professor will allow you to select your own. It's possible to go for an intriguing topic from any area of science. School should happen in the evenings. Children should be asked to read more. Students need to be careful about posting on social networking. They should be allowed to pray in school. Educated people ought to be asked to volunteer as literacy tutors. Students are accustomed to the fact which their professors give them with the assignment's topic. College is for a high degree of study. It is a different story.

College Admissions Essay Prompts for 2020

College Admissions Essay Prompts for 2020It is no secret that the first question for colleges and universities is: 'What kind of student will I admit?' The admissions essay prompts for 2020 needs to be filled with compelling facts, not just fluff.So, to really get a good 'read' on what admissions is about in college admissions essays, the student should understand that students are evaluated based on the facts. So, to get it right the first time, the student should consider the following facts, which can help them.The Student's Goals - When writing the admission essay, students need to know how they want to fit into the university. The student should ask themselves, 'What academic goals do I hope to achieve?' If they wish to go into the humanities or social sciences, it would be great to write a student essay prompt for those areas.The Student Needs to Know Their Abilities - What are my strengths? This is very important because admissions essays are typically based on the skills and talents that a candidate has, and how he or she matches to the requirements. You don't have to feel bad if you are not the best sportsman, a brilliant mathematician, or a soccer player. Colleges want a student who has the ability to excel at these kinds of topics.The Candidate's Financial Situation - If the student is financially stable, it would be great to ask the admissions essay prompts for financial essays. Most colleges look at things like employment, income, loans, as well as the financial situation of the family, and ask questions like, 'Where does your family spend the most of their money?'The Student Needs to Learn About Himself/herself - While colleges often look at the things that the candidates bring to the table, students need to learn more about themselves. The admissions essay prompts for each year will not change because the student can'tchange. Therefore, students should look into themselves to get a better understanding of what they can expect.The Student Needs to Show Support for the University and Students - When writing an admissions essay, students need to show that they support the university and students. The campus is a safe place where students will enjoy, and the college administrators would appreciate it if they can show support and goodwill towards the campus. If the student wants to show support, it would be great to look at the schools' history, community spirit, and dedication to each other.The admissions essay prompts are actually very helpful for students and all students. The students need to understand that the admission essay prompts are geared toward the student, and not necessarily the school or the admissions office.

Top 100 Research Paper Topics

Top 100 Research Paper TopicsThere are many great reasons to spend the time writing a top 100 research paper topic. As a graduate student, the last thing you want to do is spend all of your time doing research on topics that aren't interesting to you.In order to make sure that you have a topic that is interesting and effective, I suggest that you start with a list of research paper topics. These topics should be included on your list of goals. This will help you keep focused, as well as help you know what types of questions you should be working on.A great way to get a list of topics is by requesting for recommendations from your classmates or faculty advisors. Be sure to ask each of them what types of research papers they would recommend. Make sure that you include their exact words. Once you have the list of topics, you can use these topics as references for your own list.The key to using your research paper topic list for your top 100 research paper topics is to make sure that you don't put any of the recommendations down on paper. This is because a list of top research paper topics is not a definitive list. You will want to take some time to add in your own recommendations. Just make sure that you don't over do it.When you are done with your top research paper topics, it is time to write the paper. Make sure that you go through the process of researching the information you need, before you begin writing. Doing this will help you ensure that you don't forget anything important.Another reason why I suggest that you use in your research paper topics as a reference is that there are a number of different groups who can give you advice about which types of research papers are most effective. For example, if you are a freshman, a research paper may not be the best option for you. In this case, you should consider the type of questions that you need to answer, as well as the specific type of research paper that you need to prepare.Although it is important to use your research paper topic as a guide, your final decision should still be yours. No one can tell you what types of questions you should answer. Just remember that the information that you read will only serve as a guide for you, so don't lose sight of that.Remember that a research paper topic can be very beneficial for you when you decide to write your own thesis. If you take the time to find out the top research paper topics, then you can focus on the types of questions that you need to answer first. Using this information, you can begin preparing your research paper.

Do You Need Analogy For A College Essay?

Do You Need Analogy For A College Essay?One of the first questions that every college student asks is 'Do you need an anecdote for a college essay?' The very nature of essay writing requires that a story is woven into the fabric of the whole document. It is that simple.Colleges may require an anecdote from the applicant to be included in the final draft of the college application. I have seen applications and essays where a particular detail was directly related to a loved one who had died. In some cases it was the story about a deceased relative's funeral. This is the essence of good essay writing: by including relevant background information, anecdotes can help to draw readers into your narrative.You may feel that this is a fine example of a well-constructed college essay but you may want to think again. One of the classic instances of the appeal of a piece of writing is when the person is a victim of a circumstance that has taken place in the past. An excellent example of this is the story of a parent being torn between the two of their children. A college student may write a tale of a father who was killed during a battle in Iraq while another student may write about a soldier who was wounded in battle and then killed in action.Do you need an anecdote for a college essay? I am willing to bet that you would not, but it does create a good feeling in your own heart. Because of the very nature of the process of writing college essays, many people feel compelled to include at least one piece of information on the form. Even if you are unable to find anything specific that you would like to include in the end, this can bring the composition into line with what a college admissions officer will look for.Do you need an anecdote for a college essay? I am willing to bet that you would not, but it does create a good feeling in your own heart. Because of the very nature of the process of writing college essays, many people feel compelled to include at least one piece o f information on the form. Even if you are unable to find anything specific that you would like to include in the end, this can bring the composition into line with what a college admissions officer will look for. Such an individual should be written up in a way that is conducive to the college acceptance process.Do you need an anecdote for a college essay? I am willing to bet that you would not, but it does create a good feeling in your own heart. Because of the very nature of the process of writing college essays, many people feel compelled to include at least one piece of information on the form. Even if you are unable to find anything specific that you would like to include in the end, this can bring the composition into line with what a college admissions officer will look for. Such an individual should be written up in a way that is conducive to the college acceptance process.Do you need an anecdote for a college essay? I am willing to bet that you would not, but it does creat e a good feeling in your own heart. Because of the very nature of the process of writing college essays, many people feel compelled to include at least one piece of information on the form.

All Constraints Upon Cloning Should Be Lifted essays

All Constraints Upon Cloning Should Be Lifted essays Cloning has been a very controversial topic since it affects moral values of human beings and other living things alike. In February 1997 scientists in Scotland announced the birth of the first cloned sheep named Dolly, this heralded the future of cloning possibilities and scientists began extensive experiments on cloning and have since then cloned both plants and animals successfully. The next step was to clone actual human beings but before experiments could have been carried out pressure started build on the scientists because people started to doubt if cloning was ethical and morally correct. Governments began to introduce bans and constraints on cloning, as they felt cloning was not correct and because they represented the people of its country, it had to act on it. Cloning has its cons but its pros seem to overcome them greatly. If cloning were allowed to be experimented scientists would come up of a way to clone body organs which are an exact replica of an individual body organ. This would prove very to be very beneficial to a person who may have lost a body organ such as a kidney, scientists could clone that particular organ for the individual, which, in the long run, would work better than a transplant organ. Cloning will certainly expand the scope of medicine greatly, thus enhance the possibilities of conquering diseases such as the Parkinson's disease, cancer and other diseases that were earlier considered incurable Cloning could be used to increase the population of endangered species of animals and thus save them from total extinction. This would help maintain a natural balance on the earth and have a continuos natural life cycle. Cloning could certainly benefit couples who are infertile and want to have a child of their own, thus they could use cloning to produce a baby with their similar characteristics. In fact they may be able to even choose the characteristics of their child. Equally important women who ...

Social Conformity to Obedience

Social Conformity to Obedience Free Online Research Papers Obedience is the act of obeying orders from others. As humans we are indoctrinated to obey authority figures. This training begins from the moment of birth as we are reliant on our parents to take care of our every need, in turn being subservient to our authority figure or parents. As we begin to mature and are thrust into society we obtain more influential authority figures from outside the household. Schools have a system of order and authority. Teachers give us guidance and direction academically and even socially because we begin to learn how to act in a group or societal setting. The school environment is all a preparation for careers. When we begin working most of us work for a company or organization with all levels of management who we must be obedient to. As we mature we are given more and more responsibility over our actions and judgments, thus making it more beneficial to our societal advancement to be obedient. Stanley Milgram, a famous social psychologist, performs a number of experiments on human obedience in the 1960’s. According to Milgram, every human has the capacity to function as an individual exercising his or her own moral judgment and the capacity to make their own moral decisions based on their personal character. What happens to the average person who overrides their best moral judgment to be obedient to an authority figure. The My Lai massacre which occurred in the 1960,s as well as the Milgram experiments gives a good example of willingness to be obedient to authority. In this case the murder of hundreds of unarmed men, women and children. I will show a connection between Stanley Milgram’s experiments and the events which occurred in Vietnam. Obedience is a basic human trait and is a deeply ingrained behavior. Some form of obedience is a requirement for function in modern society. The Milgram shock experiment proves these characteristics. The experiments first took place at Yale University and eventually involved over one thousand participants from all walks of life. Two individuals were to enter a psychology laboratory and take part in a study of memory and learning. One of them was to be the teacher and the other the student. The student was instructed to learn a list of word pairs and whenever the student made a mistake would receive an electric shock of increasing intensity. However the focus of the experiment is the teacher. The teacher watches the student being strapped into place and then taken to a shock generator. The shock generator features switches ranging from 15 to 450 volts in 15 volt increments. If the student gets the answer correct the teacher is to move on to the next problem. If the answer i s wrong the teacher is to shock the student beginning with 15 volts. The teacher, being the focus of the experiment, does not know that the student is not really being shocked and that the student is really an actor. Each time the student answers incorrectly and is shocked, he pretends to be shocked. As the teacher watches the student being tortured by the electric shocks, he continues to follow the orders he was instructed. â€Å"Stark authority was pitted against the subjects’ strongest moral imperatives against hurting others, and with the subjects’ ears ringing with the screams of the victims, authority won more often than not.†(Milgram 360) The experiment proves that obedience is something humans teach one another and follow through with. Milgram thinks the problems lies in the structure of society, people are just following orders of superiors and are not directly responsible for his or her actions. The Vietnam war was one of the most unique wars ever fought by the United States. It was fought over 10,000 miles away in a virtually unknown country, with the enemy and allies looking virtually alike. William L. Calley Jr., the platoon leader of Charlie Company, was born in 1944 Miami, Florida. He attended grammar and high school there. In 1963 he flunked out of college and later pursued the military. In 1967 he became platoon leader for Charlie Company. Nothing out of the ordinary with this young man. This young man soon became the center of one of the most controversial genocides in U.S military history. He was charged with ordering the execution of more then 300 unarmed Vietnamese men, women and children. Every civilian found was killed, apparently on his orders. Calley argued that he was acting simply on orders form above. Charlie Company’s first month in Vietnam passed without any direct incident. By mid March the company had suffered 28 incidents involving mines or booby traps which caused injuries and five deaths. Colonel Oran K. Henderson urged his officers to â€Å"go in their aggressively, close with the enemy and wipe them out for good† â€Å"Most of the soldiers had not participated in crimes, but neither protested nor complained to their superiors.† (Bilton 113) This shows complacency at the very least in the atrocity which occurred by some of the soldiers. I believe that this complacency is just as bad as committing the actual murders. â€Å"Some of the men in the company were a little unusual. There were some who were cruel. But there wasn’t anything extraordinary about them. There’s going to be that element in any group. Most of the men were just ordinary Americans. They weren’t the bottom of the barrel. They were men who would have bee n accepted for military service at any time. I wouldn’t expect them to murder anybody or torture anybody†¦In the United States they would have been friends of mine.† (Bilton 56) Ordinary citizens are ordered to destroy other people, and they do so because they consider it their duty to obey orders. Some people argue that the very fabric of society is threatened by disobedience. The theory that only those on the sadistic fringe of society would submit to such cruelty is disclaimed by Milgram’s experiment. Charlie Company is made up of ordinary American soldiers. Findings show that â€Å"Two thirds of Milgram’s studies participants fall into the category of obedient subjects, and that they represent ordinary people drawn from the working, managerial, and professional classes†. Ultimately 65% of all the â€Å"teachers† punished the â€Å"learners† to the maximum 450 volts.† (Milgram,1974) Extreme cases known in the 20th century, where obedience was used by authority figures to perform or subject immoral acts on other human beings is evident no more clearly then the My Lai incident as well as various others. Milita ry training sets apart soldiers from all others to prevent competition with authorities outside the military. The purpose of basic training is to break down concepts of individuals and expand on the group or unit. During this time the soldiers spend a lot of time being disciplined. Following orders is the basis for the soldiers’ actions. Cultural differences set the two sides further apart and race was used to depersonalize the actions of war. The soldiers involved with the massacre felt that they were just following orders and it was their duty to follow orders from their authority figure. People who are doing a job as instructed by an administrative figure are following the instructions of that person. The feelings of duty and personal emotion are separated. Responsibility shifts in the mind of the subordinate from himself to the authority figure. Even when the subject is an agent of a destructive process, he or she will continue to administer the shocks. The subj ect may feel an obligation to the experimenter telling them what to do, so withdrawal from their promise may feel awkward. The subject may also feel the need to keep his relationship with the superior authority. This probably happens often when acting against individuals who are perceived to be lower in social status, especially when being told by someone credible or high up. When a subject gets so absorbed in the task at hand that he disregards moral conflict and becomes immersed with doing a good job that is when obedience is shown at it’s fullest extent. Stanley Milgram has pointed out a human characteristic that may very well be in each and every one of us. My Lai and Milgram’s experiments show us that ordinary people will go to any length to be subservient to an authority figure, no matter the moral dilemma. I believe that everyone in society has, at one time or the other, overlooked his or her personal feelings to conform. Perhaps, if people were to do a little historical research, they wouldn’t be so shocked by the results of Milgram’s experiment or the atrocities of My Lai. Only when we can differentiate between being a good subject and having good morals will we be able to make a distinction between being obedient and committing crimes by our own individual actions. 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