Ethics of Accountants and Auditors Essay -- Ethics, Business

In the past there have been several cases in the business environment related to the practices of accountants and auditors who have violated the trust and confidence of the public. A number of studies have been conducted in order to identify the potential factors resulting in unethical, biased or inappropriate decision making and judgments by the professionals. The aim of this paper is to review two relevant academic articles and evaluate the reliability of the claims and assertions made by the authors. The paper follows a critique style in order to gain some knowledge of the topic and enhance skills for a critical assessment of the information provided in research papers and published journals ( Behren & Losen, 2005). The research paper of Pflugrath, Martinov-Bennie & Chen (2007) aims to analyze the impact of organizational codes of ethics on the accountants’ and auditors’ judgments and professional decision making skills. The research which was conducted on a sample of 112 professional accountants and auditing students, indicates that the codes of ethics positively influence the judgments of professional accountants but do not affect the students’ judgments. On the other hand, the paper by Shafer, Morrid & Ketchand (2001) is based on the research that was carried out with professional auditors regarding the impact of their personal values on their ethical judgments and behavioral intentions. The study concludes that personal values do not affect the ethical considerations and judgments of professional auditors. However, the knowledge and the understanding of moral intensity exert an impact on the judgment ability of the professional accountants. Pfflugrath, Martinov-Bennie & Chen (2007) conducted the study basing their d... ...des of ethics which are being set and exercised within the business environment and the perceptions of moral intensity which affect the judgments of the auditors. There are other determinants, as discussed by the articles, like the clients’ pressure and personal interest which may affect the quality of judgments and decision making in the fields of accounting and auditing but it would be shortsighted to ignore the 2 factors that are being discussed. Ethical judgment largely depends on the exercise of codes of ethics which provide autonomy to the auditors and accountants to work in the best interest of the business and not at the discretion of the client’s orders. Moreover, such codes of ethics, if exercised appropriately, may affect the values of auditors and accountants leading to the better and more independent from financial considerations business judgments.

Maslows Hierarchy of Needs and Education Essay example -- Education E

Maslow's Hierarchy of Needs and Education Walk through any school and one fact becomes strikingly clear, every student is different. Living conditions, health, and confidence are a few of the factors that vary dramatically from student to student. However, one commonality can be detected among all learners, they all have needs. Although many individuals might disagree on the importance of these needs, the needs themselves are apparent. One psychological theory, developed by Abraham Maslow, is that our needs can be arranged in â€Å"a hierarchy ascending from such basic physiological needs as hunger and thirst through safety and love needs to needs for esteem, and ultimately, self-actualization† (Mischel 211). Commonly known as Maslow’s hierachy of needs, this theory is based on the assumption that all people have the desire to maximize their potential and strive to do what they are capable of doing. Both maximizing potential and striving to find capability are important goals in education. In turn, if a student cannot sufficiently satisfy one of their needs in the Maslow’s hierarchy, they will never reach their full potential. In essence, educators must become familiar with Maslow’s hierarchy and be prepared to mold their classroom into an environment that allows students to fulfill their needs when other surroundings, such as homes or social settings, do not encourage or allow the satisfaction of needs. I, as a future educator, have developed methods and approaches for dealing with students who are deficient in areas of Maslow’s hierarchy. Maslow’s hierarchy of needs forms the shape of a triangle, with physiological needs placed at the bottom. Physiological needs include food, clothing, and sleep. Obviously, these ... ...needs are not being fulfilled. In essence, an educator will be more effective if they have an arsenal of approaches for dealing with students who are deficient in areas of Maslow’s triangle. Works Cited Jones, Michael. â€Å"Maslow’s Hierarchy of Needs Can Lower Recidivism.† Corrections Today 66.4 (2004) : 18–22. Kiel, Joan M. â€Å"Reshaping Maslow’s Hierarchy of Needs to Reflect Today’s Educational and Managerial Philosophies.† Journal of Instructional Psychology 26.3 (1999) : 167-168. Maslow, A.H. The Farther Reaches of Human Nature. New York: The Viking Press, 1971. Mischel, Harriet, and Walter Mischel. Readings in Personality. New York: Holt, Rinehart and Winston, Inc., 1973. Mischel, Walter. Introduction to Personality.4th ed. New York: Holt, Rinehart and Winston, Inc.,1986. Perks, Carol Ann. â€Å"Get a Life!†. Teaching Pre K-8. 30.1 (1999) : 74-76.

Concept of Divinity in Judaic, Sumerian and Hindu Society

Divinity is the core of all religions and rule most societies. Socialization based on divinity occurs almost everywhere. Most of the acceptable behaviors we have been taught since infancy have religious roots. I will compare and contrast the concepts of divinity in Judaic, Sumerian and Hindu culture, based on Genesis, The Epic of Gilgamesh and The Ramayana of Valmiki, respectively. Judging by the literature, the Judaic concept of divinity seemed to be both polytheistic and monotheistic.I conclude there were multiple gods by several passages in Genesis including when God said, â€Å"Let us make a human in our image, by our likeness†¦,† and in Job where it reads â€Å"†¦and one day, the sons of God†¦Ã¢â‚¬  indicating a belief in multiple gods. Monotheism is evidenced elsewhere throughout Genesis, including in Creation when God, not gods, created heaven and earth, and throughout Job where the title character seems monotheistic. He says things like, â€Å"The LOR D has given and the LORD has taken. May the LORD’s name be blessed. † I do, however, see more evidence of monotheism than polytheism in Judaic culture.The Hindu and Sumerian are polytheistic concepts. The Hindus had multiple gods, like Brahma, the god of creation, Visnu, the god of preservation, and Siva, the god of redemption, from the Ramayana of Valmiki while the Sumerians, in The Epic of Gilgamesh, had Ea, Anu, Adad, Errakal, Shamash, Ninurta and Istar, among others. The Judaic God, from Genesis, was a vengeful entity as evidenced after the serpent hoodwinked Eve into eating and giving Adam fruit from the tree of knowledge, good and evil. All three involved were severely punished severely.God told the serpent â€Å"Because you have done this, cursed be you of all cattle and all beasts of the field. On your belly shall you go and dust shall you eat all the days of your life. Enmity will I set between you and the woman, between your seed and hers. He will boot your h ead and you will bite his heel. † He said to Eve, â€Å"I will terribly sharpen your birth pangs, in pain shall you bear children. And for your man shall be your longing and he shall rule over you. † And to Adam he said, â€Å"Cursed be the soil for your sake, with pangs shall you eat from it all the days of your life.Thorn and thistle shall it sprout for you and you shall eat the plants of the field. By the sweat of your brow shall you eat bread till you return to the soil, for from there you were taken, for dust you ate and to dust shall you return. † The Sumerian gods were also pretty vengeful. I say this because of the great flood to wipe out the humans (except Utanapishtim and his wife) because the gods felt man was out of control and needed to be purged from Earth. Utanapishtim was warned by Ea (or Shamash) of the impending flood, told to build a boat, and not to warn the people of Shuruppak of the impending flood.The Hindu gods seemed less vengeful due to karma; if you follow dharma, karma would reward you. If you stray from the path of dharma, karma would punish you; thus, the gods did not need to be vengeful. This leads me to the conclusion that the Sumerian gods were followed out of fear but the Hindu gods were followed out of faith in dharma. The Judaic concept is a combination of the two. Man initially obeyed God out of fear, but eventually (at the end of Job), obedience was faith-based. Man and God developed faith in each other.There was free will in Judaic society, evidenced by God saying to Adam, â€Å"From every fruit of the garden you may surely eat. But from the tree of knowledge, good and evil, you shall not eat, for on the day you eat from it, you are doomed to die. † This allowed Adam to make a choice; thus giving him free will. I find evidence of fate and free will in Sumerian society. Gilgamesh encountered several instances where he made decisions without knowing there were consequences (indicating fate) and en countered the wrath of the gods. An example is when he rebuffed the goddess Ishtar’s wish to marry him.He knew not what the consequences would be beforehand. Ishtar was so dejected by the rejection that she (unsuccessfully) sent the Bull of Heaven to kill him. I see evidence of free will when Enkidu urged Gilgamesh to slay Humbaba, saying in part, â€Å"Finish him off for the kill, put him out of existence, before Enlil the foremost one hears of this! The great gods will become angry with us†¦,† indicating he knew beforehand the gods would not be happy with Humbaba’s slaying (indicating free will). In the Hindu concept, there was also no free will; you were to follow dharma.This was illustrated by Rama’s response to his mother, Kausalya, when she objected to his banishment to the Dandaka forest for fourteen years and asked that he take her with him. He said to her, â€Å"Mother, that would be extreme cruelty towards father. So long as father lives, please serve him: this is the eternal religion. To a woman her husband is verily god himself. † He was willing to follow the king’s will to follow dharma and kept his mother on the path of dharma, as well. There was evidence of all three cultures of their gods communicate directly to man.In the Judaic view, God spoke directly to Adam and Eve; not through a proxy. After God created them, He said to them, â€Å"Be fruitful and multiply and fill the earth and conquer it, and hold sway over the fish of the sea and the fowl of the heavens and every beast that crawls upon the earth. † There is also evidence in Job that God spoke directly to man, like when He answered Job from the whirlwind, â€Å"Who is this who darkens counsel†¦Ã¢â‚¬  In Sumerian culture, the gods speak directly to the humans as evidenced by Ishtar propositioning him thusly, â€Å"Come, Gilgamesh, you shall be my bridegroom!Give, oh give me of your lusciousness! You shall be my husband and I s hall be your wife. † Hindu divinity had gods communicating with humans, also. The god, Lord Visnu, who took the form of Rama to destroy the evil Ravana, regularly interacted and communicated with mortals throughout The Ramayana of Valmiki. The gods in Judaic and Sumerian culture seemed to be very petty and immature, behaviorally. The story of Job is an example of the Judaic god’s immaturity, when God allowed the Adversary to torture Job to prove his faith in God.This was little more than showing off, because he had no reason to test Job’s faith. Some Sumerian gods were also petty. Ishtar, as mentioned earlier, made the puerile decision to unleash the Bull of Heaven on Gilgamesh in a failed attempt to kill him for turning down her proposal. The Hindu gods do not seem as immature as the others, but they can make bad decisions based on emotion. Visnu (in the form of Rama), for example, was so angry when Sita was kidnapped (he thought a demon had eaten her), he threa tened to kill all living things.He said in part, â€Å"†¦I shall set aside all these virtues and the universe shall witness my supreme glory which will bring about the destruction of all creatures, including the demons. † In this paper, I have compared and contrasted the similarities of and differences between the Judaic, Sumerian and Hindu concepts of divinity. These concepts have many similarities and several distinct differences. I am hopeful I have sufficiently illustrated these common and unique divine attributes of religion.

Art Of The Late Ninegteenth Century Essay

Speaking about the late nineteenth century art, it is necessary to say that the transition from one century to another is always marked by the feeling of disillusionment as far as conventional themes and methods are concerned. There is an emptiness which prompts artists to search new forms, new means of expression. It is not always easy, however, which leads them to aspiration to escape from the usual reality to exotic countries and ways of life. The cultural phenomenon of fin de ciecle (end of the century) naturally manifested itself in visual arts and lead to emergence of impressionism and post-impressionism. Partially, impressionism appearance was caused by the fastening of life tempo and industrial revolution. As a result, impressionists aimed to depict the ever-changing reality; they wanted to catch the moment of the life flow, which is never the same. Impressionist painters inherited the romantic naturalist philosophy but chose different devices to reveal nature.   The term â€Å"postimpressionism† was coined by the English artist and critic Roger Fry (1866-1934) in 1910 as a name for the various movements that grew out of Impressionism, but moved away from its naturalist tendencies. In the current paper I intend to analyze some of postimpressionists’ paintings to trace the influence of traditional art and innovation. One of the most prominent painters on the brink of the centuries was Paul Gauguin. When we speak of fascination with primitive and exotic art, we primarily mean this artist’s attempt to move in this direction. Like most postimpressionists he started as impressionism and was devoted to traditional objective rendering of nature with the help of new coloring and light and shadow effects. In the course of time, when he was already a famous painter he realized inherent limitations impressionism had in itself and chose another direction. He did it not only in the figurative sense but he physically moved to Tahiti to investigate new opportunities for art progress. Let’s look closely at some of his canvasses of Tahitian period to discover what novelty they bear and how they correlate with impressionist tradition, on the one hand, and primitive art forms on the other hand. One of the most illustrative pictures of the series is called Femmes de Tahiti [Sur la plage] (Tahitian Women [On the Beach]) The name itself suggests that the conventional subject matter of impressionism – conveying fleeting states of nature – is put aside.   The painter made people his objects and applied revolutionary technique to depict them. The fist thing the eye catches is the unusual exotic coloring for the sky, the sea and the sand, which has nothing in common with the palette applied for European landscapes. The colors are rich and warm; it seems they soaked exotic sunlight. At the same time we see that the artist doesn’t aim at showing every subtle hue (if we speak of color) or every subtle bend of human body (if we speak of shape). On the contrary, he wants to make the impression of ultimate simplicity of color and form, which follows the tradition of primitive art. Despite of this primitivism, the women in the painting feel exceptionally real and palpable, not in terms of photographic similarity and anatomic precision but in terms of emotion conveyed. Natural rich colors of Pacific islands and simplicity of form make them a part of surrounding nature. As a result they feel real in a sense that they are devoid of any artificial glossiness, which civilization imposes. Another famous painting of Gauguin, which was considered to be scandalous and indecent by many of his contemporaries, is called Spirit of the Dead Watching. It depicts a nude young girl lying and mystical world surrounding her. This painting inherits the tradition of primitive art not only in terms of form but also in discovering the mythology of Tahitians. In this case Gauguin managed to do a unique thing – with the help of simple, rough, down-to-earth colors and forms he depicted an ephemeral world of spirits Edgar Degas is another famous postimpressionist of the late nineteenth century. Unlike Gauguin, he was not much into exotic themes. He inherited much from impressionist tradition, and was greatly influenced by the naturalist philosophy of romanticism. Still, if we look at his landscape paintings, it becomes plain that the emphasis is quite different, as well as the role of nature. For example, the canvass Aux courses en province (At the Races in the Country) is a perfect illustration to this dual influence. The painting is no way an ode to nature, as it was the case with impressionists and romanticists. It is rather the point, where the two worlds – rural and urban – intersect. The contrast between the picturesque scenery and the people who came to the country to enjoy themselves is really huge. This contrast is not manifested through color but through some specific details, which make the impression that the people are outsiders for the nature. Thus, a sun parasol a woman wears, her husband’s top hat, the cart among the field, and especially the horses’ eyes covered with blinders – all these details disclose the painters’ idea that people no longer belong to the nature. Degas is said to be the one who was greatly influenced by the revolutionary invention of the late nineteenth century – photography. Thus, his painting Absinthe is illustrative of the new perspective and spacing photography opened to artists. The canvass reminds of the technology of painting black and white photos, which was applied at this period of time. To sum up, the late nineteenth century was marked by the trend of transformation, transition from Romantic to Postimpressionist art and way of thinking. The painters of these periods were exposed to dual influence- on the one hand, they inherited the technique and tradition of impressionist art and naturalist philosophy, on the other hand the felt like the old principles and themes were exhausted, that’s why they resorted to new sources of inspiration like primitive exotic art and photography. Bibliography    Broude, Norma. Impressionism: A Feminist Reading: the Gendering of Art, Science, and Nature in the Nineteenth Century. Boulder, Colo.: Westview Press, 1997. â€Å"Impressionism , in Painting.† The Columbia Encyclopedia . 6th ed. 2004. Rewald, John. Post-Impressionism: From Van Gogh to Gauguin. New York: Museum of Modern Art, 1956.   

College Fly-In and Diversity Programs: A Complete List

Campus visits are a great way to learn about a college’s culture and determine whether it’s the right fit for you. Unfortunately, not every student can afford to visit every college on their list. If you’re unable to visit colleges for any reason, you should make sure to thoroughly review them online . However, for high-achieving, underrepresented students, there is an alternative. Some colleges offer fly-in or multicultural programs to high-school seniors who are low-income, first-generation, and/or students of color. Read on to learn about these programs and how to make the most of them. College fly-in programs are highly competitive college visitation programs for underrepresented students. Institutions fly students in to stay at their campuses for two or three days, allowing students who might not get a chance to visit otherwise to get a feel for the college and campus. In most cases, the college covers costs including transportation, room, and board or offer to reimburse you for some of your expenses associated with visiting their campus. Most colleges just fly in admitted students, but some offer the opportunity to prospective students. Examples include: Keep in mind that these programs are very competitive. To apply, you usually need to submit an application, essay, letter of recommendation, transcription with junior-year grades, and ACT/SAT scores. Below is a list of colleges and universities that offer some form of a fly-in program. There are several steps you should take to ensure that you’re making the most of this opportunity. It’s important to research the colleges thoroughly before attending the program. You want to make sure you’re truly interested in attending and understand what the college offers. Plus, you should figure out what activities, courses, and other aspects of the school you want to investigate further. In general, the college will cover transportation, room, and board for your stay. Most colleges are unlikely to cover your parents’ transportation and costs if they want to come with you, though there are some exceptions, such as Vanderbilt . Research which classes you want to observe and make appointments to talk to admissions counselors and financial aid officers before you leave. When you’re on campus, walk around and get a sense of the culture and atmosphere. Attend events and talk to students about their experiences. You want to get a sense of your fit with the college and make sure you can see yourself there. Fly-in programs can significantly ease the financial burden of the college process. If you qualify, make sure to take advantage of this important resource. When you sign up for our program, we carefully   pair you with the perfect admissions specialist based on your current academic and extracurricular profile and the schools in which you’re interested. Your personal application specialist will help you with branding, essays, and interviews, and provide you with support and guidance in all other aspects of the application process. How To Balance SAT Test Prep With School Schedule Balancing SAT prep with a busy school schedule, never mind extracurriculars, can be challenging. You may think that you can ease up on prep in favor of your schoolwork, but don’t fall into that trap. You need to succeed in both arenas; colleges will be consider your GPA and you test scores. Here’s your plan to help you balance test prep with your schoolwork—and excel at both. You may already have an existing action plan for high school, and test prep should be part of it. (For tips on building one, check out Your Ultimate Guide on How to   Make a High School Action Plan .) Writing down what you need to accomplish and why will help motivate you to put in the time and effort. Be specific; for instance, commit to a certain number of hours of studying for the SAT each week. You should also be specific in terms of areas you need to hone. If you’re weaker in reading comprehension, for instance, commit to a number of hours focusing on learning tricks for reading difficult passages. Once you determine your target score, you can figure out what you need to study and how much time should commit. Use your PSAT scores or a diagnostic test to help you set a realistic score goal . This can also help you identify weak areas , so you can concentrate on them the most. Remember that you need to be realistic. You will probably improve if you stick to your prep plan, but it’s unlikely that you’re going to go from a 1000 to a 1570. Instead, aim for a more reachable goal, like a 1250. Once you reach it, you can inch it up further. While your overarching plan should include specifics, the reality of your day-to-day schedule will become clearer in the moment. Invest in a planner , or use a calendar to keep track of your daily commitments. For instance, if you have a big test coming up, factor in the number of hours you need to study for it each day. Also factor in test prep. You might, for example, note when you want to take a complete practice test, or add in half an hour of practice on Khan Academy’s app . Figure out when you want to take the SAT, using this guide to help you decide. Compare it to your school commitments, seeing when you have big tests and projects due. You probably won’t have as much time to prepare for the SAT in the weeks you’re working on school assignments, so plan accordingly. Make sure you set aside time to make up for lags in preparation. You’ll be able to stick to your plan more easily if you start early . That way, you’ll have time to understand your weaknesses and develop strategies for overcoming them. You also need to make your plan realistic, just as when you’re setting your score goals. In other words, don’t plan for six hours of studying in one day when you have school; that’s just not possible. You’re more likely to stick to your plan if it’s doable. Use time management strategies to allow yourself to get everything done. If you share your plan with family and friends , someone else is holding you accountable. You might ask them to hold you accountable, but remember that the ultimate responsibility is yours. You should be holding yourself accountable, too. Set reminders on your phone, and tell yourself why this is important. You might also ask your parents to help you stay on track, without nagging, of course. Our students see an average increase of 250 points on their SAT scores. You should make an effort to follow your plan as closely as you can, but remember that it’s not set in stone. Things might happen to make you alter your plan, such as tests you don’t know about now or family circumstances, so you need to be willing to adapt. You’ll also want to reevaluate based on your comfort with your scores. For instance, you might want to retake the SAT. (Check out Should You Retake the SAT for tips on how to decide.) Read you score report, and pay attention to weaknesses. That way, you can adjust your plan accordingly and improve for next time. You may have some work over the summer, but it’s probably a lot less than you have during the school year. Take advantage of this time to work on test prep. You’ll have more free time to really familiarize yourself with the layout, hone your weak areas, and practice. Read Seven Ways to Make SAT Test Prep Your Summer Focus to learn how you can do just that. Remember to take breaks and reward yourself for your hard work. Build these rewards into your study plan. After finishing a practice test or reaching a certain point on a project, you might have a snack or watch half an hour of TV. This will incentivize you to do the hard work you need to do. Just be strict with yourself; don’t let a 20-minute social media break turn into an hour. Remember to pay attention to self care, too. Don’t neglect your health and well-being in favor of cramming or overworking yourself. Not only will your body suffer, but your mind will, too. Make sure you’re eating properly, exercising, and getting enough sleep. Take plenty of breaks—they’ll help you retain information. The challenge of staying on track with SAT prep while keeping up with your schoolwork may seem difficult, but having a plan and following through can ease the burden. Remember that the SAT is something most college-bound students take, and many have survived this obstacle. Be strict with yourself, but don’t neglect your health and sleep in favor of studying. Both are important—and both should be your priority! Looking for some more help for acing the SAT? The SAT Tutoring Program will help you achieve top scores on your test. We’ll pair you with two private tutors, one for English and writing, and one for math and science. All of our tutors have scored in the 99th percentile on the section they are teaching and are chosen based on teaching skills and ability to relate to their students.

Criminal Essay Example | Topics and Well Written Essays - 250 words - 1

Criminal - Essay Example According to Pell v. Procunier(1974), it was held that inmates could not have personal or face-to-face interviews with media personnel (Pollock, 2011). This prohibition is irrespective of whether the interview is peaceful and without threats. Inmates are thus advised to use other alternative methods of communication other than personal interviews. In Procunier v. Martinez, communication with inmates is highly prohibited and prison wardens have an obligation to ensure that this constitutional law is followed. In most prisons, there are prisoners who have been assigned the duty to ensure that law of prison is followed and who also speaks on behalf of prisoners. The warden in this case, has no other option but to make it known to the prisoners that the law does not allow personal interviews with the media personnel. The warden should also agree with the inmates’ clerks to maintain order in the prison. Part 2; Several inmates confined to a disciplinary segregation unit submit letters to the Warden of a correctional facility, indicating that they want to attend mandatory religious services, on a significant holy day of their chosen religion; do you have to allow them to attend? If not, why? According to May v. Sheahan, an inmate is entitled to exercise freely his religious practices as outlined in the Free Exercise Clause (Pollock, 2011). Prison regulation that does not adhere to this clause can only be upheld if it is reasonable under legitimate interests. Thus, all prisoners including those in the disciplinary unit have the right to exercise their faith. These rights should be protected as they help in the transformation process. Religion contributes a lot in strengthening their morals and in changing their criminal lifestyle to that of a morally upright person who has the ability to make ethical decisions. In relation to this, prison warden should allow the inmates to practice their faith freely and to access religious materials concerning their

Learning Team Policy Analysis II Paper Essay Example | Topics and Well Written Essays - 500 words

Learning Team Policy Analysis II Paper - Essay Example If the police do not have the duty of arresting the suspects, then offenders cannot be taken through the four policies (Mackenzie 4). There would also be no offenders since the courts would not have any suspects to prosecute. The police policies mainly involve arresting suspects. The suspects can be reported by the public or spotted by the police. The police then go ahead to have statements of wrongdoing by the suspects written down in preparation for the court. This directly affects the court since the prosecutors can only prosecute the suspect according to the statements written down. Sometimes the prosecutors end up complaining about the poor quality of the statement forwarded by the police. The role of the police goes on to affect the correctional facilities, if the suspect becomes convicted of his/her offences at the court. It affects the correctional facilities by having the offender punished according to the offences he/she has been convicted of and their magnitude. Over time, drug related arrests have increased significantly. The reason behind the increase mainly involves the higher rate of testing for drugs. This led to drug related offences being the highest number of arrests made. As a result, most of the correctional facilities have too many offenders (Drakeford and Kristin 13). Due to this problem, prosecutors found it necessary to avoid prosecuting suspects possessing little quantities of drugs. As a result, the correctional officers have recorded less congestion in their facilities. In conclusion, the police play a central role in the criminal justice system. Without the police, the criminal justice system can as well be considered useless. For instance, a judge cannot pass judgement on a suspect without considering the offence that led to the suspect’s arrest. Likewise, a prosecutor cannot prosecute a suspect without considering the offence that led to the suspect’s arrest. The correctional officers then end up administering punishment