Sunday, May 24, 2020

The Victorian Burglary Legislation - Free Essay Example

Sample details Pages: 7 Words: 1976 Downloads: 8 Date added: 2017/06/26 Category Law Essay Type Research paper Did you like this example? Impact of Singh v The Queen on the Victorian Burglary Legislation. Introduction The main contentious issues in Singh v The Queen[1] are when should the mens rea element of the crime of burglary be proven to exist for a continuous act or series of acts, should the prosecution prove beyond reasonable doubt the existence of intent to commit the crime of burglary at the time of the first effective entry into the building or part of the building as defined by the Crime Act 1958 (Vic) s 76(1)?[2] And if so, what is the proper interpretation of the phrase à ¢Ã¢â€š ¬Ã‹Å"part of the buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢?[3] To answer these questions, this essay will analyse the current Victorian burglary laws, explore some of the issues which do arise when applying s 76 of the crime act,[4] examine some of the principles formed by various courts during criminal proceedings especially when hearing burglar cases and finally summarise the potential impact of Singh v The Queen[5] case on Victorian Burglary Legislation. Don’t waste time! Our writers will create an original "The Victorian Burglary Legislation" essay for you Create order Current Victoria Burglary and Aggravated Burglary Laws. Originating from the Common Law and buried at the heart of the Criminal Law is the notion of blameworthiness which states that a criminal conviction connotes a moral evaluation of the defendantà ¢Ã¢â€š ¬Ã¢â€ž ¢s guilt as deserving sanction.[6] This principle of proving all elements of a criminal offence is referred to as Temporal Coincidence.[7] For the crime of burglary to be established, the current Victorian burglary laws have squarely placed the onus of prove on the prosecution to establish beyond reasonable doubt that the accused had entered a building or part of a building,[8] and at the time of entering the building the accused entered as a trespasser[9] and at the time of entering the accused intended to steal anything in the building or part in question[10] or to commit an offence involving an assault to a person in the building or part in question or involving any damage to the building or to property in the building or part in question.[11] For the aggravated burg lary, the prosecution has to prove that the accused commits a burglary,[12] and at the time the accused has any firearm or imitation firearm, any offensive weapon or any explosive or imitation explosive[13] or at the time of entering the building or the part of the building a person was then present in the building or part of the building and he or she knew that a person was then so present or was reckless as to whether or not a person was then so present.[14] How the courts have formed principle when interpreting burglary laws. The distinctive feature of the criminal law is its dualism in it approach to criminal behaviour.[15] For the accused to be convicted of a criminal offence, the actus reus and mens rea elements must exist at the same time.[16] However, the dualist approach encounters problem in situation where there has been series of act or continuing act. The dilemma is whether a men rea is required for each act. These are the exact issues which exhibited themselves in Singh v The Queen.[17] When deliberating on such cases, judges have apparently applied various approaches which have been categorised into three principles discussed below. Continuing Act and Series of Act Approach When dealing with series of acts, courts tend to treat the accused conduct as one indivisible transaction and that mens rea existed at the time the accused began the series of act.[18] The continuing act approach was clearly displayed in Fagan v Metropolitan Commissioner, [19] where the accused drove his car onto the foot of a police constable. When the victim told Fagan to move his car, he turned off the engine. Fagan eventually moved the car but was convicted for assault. On appeal, Fagan argued that driving onto the constableà ¢Ã¢â€š ¬Ã¢â€ž ¢s foot occurred without mens rea. The question before the court was whether there was a coincident of mens rea and actus reus. . The court held that the relevant act was a continuing one, which started with the wheel being driven onto the constableà ¢Ã¢â€š ¬Ã¢â€ž ¢s foot and ended with removal.[20] Therefore, assault was formed from the moment intention was produced in the apprehension of the continuing act.[21] There are some cases where the court tends to look at the impact of the accused conducts on victim even though the act might have started without clear evidence of mens rea. However, any intention formed later in the process of initial act could satisfy the existence of the mens rea element of the crime.[22] In cases where the prosecution cannot produce evidence that indicates directly that the accused knew that people were living in the building at the time of entry, the court may ask the jury to infer on the accusedà ¢Ã¢â€š ¬Ã¢â€ž ¢s knowledge and intention at the time of entry based on motive evidence provided.[23] In Chimirri[24] the appellate court accepted that the accused was already a trespasser and that it was the formation of the intent to assault on the effective entry into the bedroom that made the accused a burglar on entry into that part of the building.[25] Such interpretation is debatable.[26] The Principle of Temporal Coincidence The doctrine of Temporal Coincidence states that the requisite mens rea of an offence must exist at the time of each and every volitional act or omission upon which it is necessary to rely in order to establish the actus reus of the offence.[27] For the prosecutor to press the charges of the aggravated burglary, the liability of the crime of burglary must first be established.[28] However, establishing burglary require that an accused enters a building or a part thereof and possesses the requisite mens reas of knowledge or recklessness as to being a trespasser and the intention to steal or commit one of the prescribed assault or damage offences at the time of entry.[29] Consistent with this principle, Dawnson J in Barker v The Queen stated that the offence of burglary is committed only if, at the time of entry as a trespasser, the entrant has an intent to steal.[30] This view was later made clearer in Doolan v Eaton[31] than in any other case, where the conviction of the crime o f unlawful entry was successfully appealed and the appeal was allowed. For the aggravated burglary, the prosecutor has to establish beyond reasonable doubt that at the time of entry, the accused had a state of mind whereby the accused knew there were people inside the building and had an intention to commit the prohibited volitional act.[32] Therefore, in accordance with the temporal coincidence principle, establishing the intent at the entry is a central requirement for culpability for the offence of aggravated burglary.[33] Applying Evidence of Premeditation or Plan to prove intend Any proven evidence of premeditation or plan of the assault or burglary makes the accused culpable of the aggravated burglary.[34] In Peter John Gale v R[35] the court expressed the view that a plan with expressed purpose of committing an assault can culminate into a very serious offence of the aggravated burglary. Therefore, the act of planning such assault implied that the accused had knowledge of the victim being present in the building, thus the intention mens rea of the offence is present.[36] Interpretation of the Phrase à ¢Ã¢â€š ¬Ã‹Å"Part of a buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢ in s 76 and Development of the Burglary laws in Victoria. The interpretation of the phrase à ¢Ã¢â€š ¬Ã‹Å"part of a buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢ in s76 has continuously been a subject of debate since the enactment of the Crime Act 1958.[37] It can be argued that the purpose of the à ¢Ã¢â€š ¬Ã‹Å"part of a buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢ in s 76 was not to undermine the principle of Temporal Coincidence but to cover offences of burglary that can occur and do occur in sections or areas of the building where right of entry is limited and the licence of the person is required,[38] especially where a building has been divided into parts with physical partitions or artificially divided with limitation placed and the accused is aware of such limited permission.[39] The Judicial College Victoria in its Criminal Charge Book (2014)[40] has divided the building into two distinctive parts, the part of a building that the accused could lawfully enter, and the remainder of the building.à ¢Ã¢â€š ¬Ã¢â€ž ¢[41] The question of whether a room or an area within a building can be treated as à ¢Ã¢â€š ¬Ã‹Å"part of a buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢ has always been left by judge for jury to decide.[42] However, in many cases, the court interpretation of the Victorian burglary legislation has been purposive rather than literal approach. Potential Impact of Singh v The Queen on the Victorian Burglary Legislation If the appeal is allowed, this case will then set a precedent which may be used as an authority in courts. It may also be used as a defense against aggravated burglary charges in cases where a crime involved series of acts or continuing act. Such an interpretation would be the unintended consequence that was not foreseen by the Victorian Parliament when the legislation was passed. On the contrary, rejecting the appeal will be contravening the principle of the Temporal Coincidence, which is the core of criminal law. This doctrine is imbedded on the question of whether an accused has made an effective entry into a building or part of a building,[43] which then banks on resolving the question of what was the purpose of inserting the phrase à ¢Ã¢â€š ¬Ã‹Å"part of a buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢ into s76 of the Crime Act 1958 (Vic).[44] The verdicts for criminal cases are reached when the whole evidence proves the elements of the offence beyond reasonable doubt.[45] But due to lack o f consensus by various courts and among judges when interpreting the phrase à ¢Ã¢â€š ¬Ã‹Å"part of a buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢ in s 76 of the Crime Act 1958[46] and dilemmas it creates when dealing with a continuing act like the Singh v The Queen [47] case, whichever way the appellate court rule, the Singh v The Queen[48] case has a potential to prompt the Victoria parliament to categorically redefine the phrase à ¢Ã¢â€š ¬Ã‹Å"part of a buildingà ¢Ã¢â€š ¬Ã¢â€ž ¢ in s 76(1) of the Crime Act 1958 (vic)[49] and such change to the legislation is imminent, it is just a matter of time but it is envisaged that the Victorian parliament will eventually amend the legislation. [1] Singh v The Queen [2013] VSCA 300. [2] Crime Act 1958 (Vic) s 76(1). [3] Ibid. [4] Ibid. [5] Singh v The Queen [2013] VSCA 300. [6] Trisca Mann, Australian Law Dictionary (Oxford University Press, 2nd ed, 2013). [7] Arenson, Ken, Mirko Bagaric, Peter Gillies, Criminal Laws in the Common Law Jurisdictions, (Oxford University Press Australia Higher Education, 3rd Edition,2011)(Emphasis added). [8] Ibid s 76(1); Nash, G., M., Annotated Criminal Legislation Victoria, 2013 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2014, LexisNexis. [9] Ibid. [10] Crime Act 1958 (Vic) s 76(1)(a). [11] Ibid s 76(1) (b). [12] Crime Act 1958 (Vic) s 77(1). [13] Ibid s 77(1)(a). [14] Ibid s 77(1)(b). [15] Lawskool.com.au. [16] Ryan v The Queen (1967) 121 CLR 205; Simon Bronitt and Bernadette McSherry, Principal of Criminal Law (LBC Information Services, 2001) 161; Arenson et al, above 7, 445. [17] Singh v The Queen [2013] VSCA 300. [18] Thabo Meli v The Queen [1964] 1 WLR 22 8. [19] Fagan v Metropolitan Commissioner [1969] 1 QB 439. [20] Lawskool.com.au. [21] Fagan v Metropolitan Commissioner [1969] 1 QB 439; Lawskool.com.au; See also R V Miller (1983) 2 AC 161. [22] The Queen v Dinsley [2013] VSC 631. [23] R v Steve Verde [2009] VSCA 16. [24] Chimirri [2010] VSCA 57. [25] Ibid, cited in Singh v The Queen [2013] VSCA 300. [26] Singh v The Queen [2013] VSCA 300. [27] Arenson et al, above 7. [28] Crime Act 1958 (Vic) s77(1). [29] Ibid s 76; Arenson et al, above 7, 461. [30] Barker v The Queen (1983) 47 ALR 1 (emphasis in original) (citation omitted). [31] Doolan v Eaton [2011] NTSC 52. [32] R v Hilton Munro [2006] VSCA 94. [33] See especially, Joshua Denman v R [2012] VSCA 261. [34] Pryor v Western Australia [2014] WASCA 143. [35] Peter John Gale v R [2014] VSCA 168. [36] Ibid; David Christopher Smith v R [2013] VSCA 219. [37] Crime Act 1958 (Vic). [38] R v Walkington [1979] 2 All ER; Singh v Th e Queen [2013] VSCA 300. [39] R v Walkington [1979] 2 All ER. [40] Judicial College Victoria, Criminal Charge Book (2014) https://www.judicialcollege.vic.edu.au/eManuals/CCB/index.htm#5141.htm.(citations omitted). [41] Ibid. [42] R v Walkington [1979] 2 All ER. [43] Arenson et al, above 7. [44] Crime Act 1958 (Vic) . [45] Douglass v The Queen [2012] HCA 34. [46] Crime Act 1958 (Vic). [47] Singh v The Queen [2013] VSCA 300. [48] Ibid. [49] Crime Act 1958 (vic) s 76.

Wednesday, May 13, 2020

The Role Of Women In The Epic Of Gilgamesh - 1189 Words

The Epic of Gilgamesh follows a tale of two brothers tasked with defeating an all-powerful beast, yet they aren’t the most important characters in this story. Without their wisdom and guidance, Gilgamesh and Enkidu’s journey would have ended a lot sooner, and Gilgamesh would have still rampaged in Uruk, never bringing peace to those who were below him. Aruru, Shamhat, Ninsun, Ishtar, Siduri, and Utanapishtim’s wife all contribute to Gilgamesh’s journey, and in the end, provide Gilgamesh with the necessary tools in order to transform his character. These women in The Epic of Gilgamesh are essential to the plot, and provide both wisdom and perfection, but can also bring temptation and destruction if given the power to do so. In the Epic,†¦show more content†¦Aruru’s skill is recognized and respected, and by tasking her with the creation of Enkidu, it proves that the gods trust her skills even though she is a woman. Aruru is not the only women in the play who is a respectable character, as the harlot Shamhat was also entrusted with a great task. Once Enkidu was created, he was regarded as a beast, and Shamhat was the one Gilgamesh trusted to tame him. When the hunter is instructing his son to ask for Gilgamesh’s help, he tells him that â€Å"[Gilgamesh] will give you Shamhat the harlot, take her with you, / Let her prevail over him, instead of the mighty man† (I. 132-133). The important word to note here is â€Å"prevail:† Gilgamesh is not asking for Shamhat’s help because he thinks it will be easier with her; he thinks it will be impossible without her. Gilgamesh sees Shamhat as the only one who is capable of taming Enkidu, something a mere man would not be able to do. But Shamhat was also the one who civilized and guided Enkidu, helping him understand the life of a civilized being. After Enkidu is rejected by the beasts he was once kin-like with, Shamhat begins to act like a mother figure to wards him, guiding him to Uruk (I. 199-204), bringing him to a feast where he eats bread and drinks beer for the first time, where he is â€Å"†¦turned into a man† (II. 43). However, it isShow MoreRelatedThe role of women in The Epic of Gilgamesh1552 Words   |  7 PagesThe role of women is a very important topic in The Epic of Gilgamesh, and various women are chosen to represent various aspects of the mesopotamian conception of women. In the ancient times males were inessential to the preservation of life. The Epic of Gilgamesh shows how the inability of males to give birth causes a sense of despair and alienation. While the representation of women might seem confusing at first with its wide range of traits, the epic tries to demonstrate all aspects of womenRead More The Role of Women in The Epic of Gilgamesh Essay799 Words   |  4 Pagesstarts off with Gilgamesh, the King of Uruk, who is one third man and two thirds god. This story is about a mans quest for immortality in addition to the importance of boundaries between the realms of animal, man and gods. Women symbolize the importance of locative boundaries in the text. These boundaries are set by the harlot Shamhat, Ishtar, Siduri, the tavern keeper, Ninsun and Utanapishtims wife. By giving women this role of wisdom and boundary enforcement, The Epic of Gilgamesh reflects how MesopotamianRead MoreEssay on The Role of Women in the Epic of Gilgamesh436 Words   |  2 PagesThe Role of the Women in the Epic of Gilgamesh Stories reflect and mirror culture. Some writers write about how things currently are in their own society and the position that certain people hold in that society. It is because of that kind of thought and style of writing that a reader can learn and in some ways better understand the hierarchical position of peoples in a society at a particular time in history. In ancient Mesopotamia, women had fewer privileges and rights then the men. DespiteRead MoreEssay about The Role of Women in the Epic of Gilgamesh1125 Words   |  5 PagesWhat if women ruled the world? The question does not seem so strange today as it may have back in 2500 B.C.E., an age when people tell stories of the Great King of Uruk--Gilgamesh. Although the story of â€Å"Gilgamesh† revolves around themes of masculinity and brotherhood--with its male prerogative, its composers develop several strong female characters which suggest women have great influence in a male-dominated, Mesopotamian society. The first female character that influences a man is the prostituteRead More Role of Women in The Epic of Gilgamesh Essay959 Words   |  4 Pages2700 years ago there lived a king by the name of Gilgamesh who ruled the city of Uruk in Mesopotamia now known to us as modern day Iraq. Parts of his life are written on clay tablets believed to be the oldest existing written story of a man’s life. (XI). â€Å"The epic of Gilgamesh†, is the story of his quest for eternal life. In this paper I will be writing about the influence that the women in his life have played in his quest. The women are, Shamhat, Ninsun, Ishtar, and, â€Å"The tavernRead MoreRoles Of Gilegosh And The Power Of Women In Gilgamesh1440 Words   |  6 Pagesmen over women varied greatly, with women typically being in the position of less power and influence. Although women seem to play a less apparent role, women are essential for both the continuation of life and the nurturing of the future, signifying that the power of women is very potent. The women of Gilgamesh are goddesses, priestesses and a variety of other roles, each with their own set of skills, guide Gilgamesh throughout the epic. Despite the perception of some scholars that the women of GilgameshRead MoreThe Epic Of Gilgamesh : The Struggle For Women1183 Words   |  5 PagesThe struggle for women to play a significant role in history can be traced from the ancient Mesopotamians to the 1900’s. There has been a continuous battle for women to gain equal rights legally and to be treated equally in all aspects of life. The Epic of Gilgamesh contains some of the oldest recorded accounts of the roles of women and their importance in a functional society. Women have been viewed as anything from goddesses to unwanted servants throughout history, regardless of a variety of changesRead MoreGender Inequality In Gilgamesh Essay1339 Words   |  6 Pageshas always been a gender inequality separating the roles and power of men from women. Most societies were patriarchal, emphasizing male dominance in society and directing women towards a more idle role so that they were more ornamental than influential. Through this gender division, women would take on the less powerful role as a nurturing mother, or caring wife over and over again in several ancient societies up to modern day societies. In Gilgamesh, male characters are emphasized much more thanRead MoreThe Epic Of Gilgamesh By William Shakespeare876 Words   |  4 Pagesstory, known as the world’s oldest written tale, is The Epic of Gil gamesh. This poem happens to be from that very time period in Mesopotamia and it clearly exhibits the values and views of the people from that era. It achieves this through Gilgamesh’s behavior at the beginning of the tale, the way in which women are perceived, and the heavy role played by the gods throughout the entirety of the epic. The first way in which The Epic of Gilgamesh succeeds in portraying the ideals and principles ofRead MoreThe Epic Of Gilgamesh By Andrew George And Monkey Essay1380 Words   |  6 Pagesexasperating. Women who express their sexual sides are viewed as loose, disrespectful to themselves, or despicable. People often forget that women can be powerful and sexual beings. Women in society, nowadays and even three thousand years ago have always dealt with these problems simply because they are not male. A woman could show complete class, intelligence, and ambition and portray herself to be a powerful or even sexual being and she would still be given a hard time. The Epic of Gilgamesh translated

Wednesday, May 6, 2020

The Worst Hard Times Free Essays

The Worst Hard Times Study Guide Chapters 3-5 I. PROMISE: The Great Plowup, 1901-1930 Chapter 3: Creating Dalhart 1. Vocabulary (choose 3 that you want to make sure you know): sharecropping (p. We will write a custom essay sample on The Worst Hard Times or any similar topic only for you Order Now 52), optimism (p. 53), factory farms (p. 53), hooch (p. 54), landlord (56), cannon fodder (57) 2. Make a list of all the names. Who are they? What are their stories in connection with Dalhart and the times told of in this book? 3. Make a list of all the different ways the grass of the prairie is referred to; also keep a list of all the ways the land and the dust are referred to. 4. What were the ways people hoped to make money around Dalhart? Which were successful and which were not? 5. Who were the ‘girls’? What did they do for the town? (Read between the lines. The actual words on the page are not the answer to this question. ) 6. Who were the people (US origins? European origins? ) migrating to the High Plains? What were they looking and hoping for? Chapter 4: High Plains Deutsch 1. Vocabulary (choose 5 you want to make sure you know): glut (p. 59), wheat mounds (p. 59), bushel (p. 59), debts, naked (p. 60), gamble (p. 60), swamping (p 60), defiant (p. 61), pungent (p. 62), potent (p. 62), turkey red (p. 62), thistle (p. 62), pacifists (p. 2), manifest destiny (p. 64), yeomen (p. 66) 2. When wheat prices went down and then down again, what did farmers do? What do you think of this? 3. Add to your list of all the names. What are their stories in connection with the area mentioned and the times told of in this book? 4. What is the family event in this chapter? Like other chapters, Egan begins telling this st ory, but then he goes to other events. What is the point of the story he tells us in this chapter? 5. What are the similarities and differences between the story of Russia and the High Plains? 6. What is the point of George Ehrlich family story? What particular experiences did he and his family have? What were the particular characteristics of George and his culture? 7. P 61: ‘make fun of;’ ‘call them in for questioning;’ ‘refuse them entry;’ ‘mock.. ;’ ‘laugh at;’ ‘deride. ’ What is the subject of and object of these verb phrases? What do you think about this? 8. What countries did people come from to settle the High Plains? Support each place with names that Egan tells us. 9. What is the point of Egan telling us about the immigrants? What did they bring to the High Plains? 10. What does this mean, â€Å"Some railroads practiced selective ethnic shopping†? Chapter 5: Last of the Great Plowup 1. Vocabulary(choose 3 you want to make sure you know): stock market (p. 73), shares (p. 74), foreclosure (p. 79), warrants (p. 78), mule trains (81), tumble weed (p. 84) 2. When wheat prices went down and then down again, what did farmers do? What do you think of this? (I know this was in Ch 4†¦but what is different or the same in this chapter? ) 3. Although most Americans did not own stocks, they had land and wheat. What happened to the prices of wheat and land after the stock market crash in 1929? 4. There was a peculiar kind of storm. What was it ? What did the storms do? How did people react? . Is President Hoover concerned about food? Why not? 6. How do farmers try to beat the banks in foreclosure sales in Boise City? 7. How much was Hazel paid for her teaching job? Where did the money come from to pay her? 8. What activity did Ike Osteen observe when he was playing at the ghost church? 9. Egan says that Prohibition was a â€Å"moneymak er and job creator† (p. 82). What is he telling us? 10. How were black men treated in Dalhart? Give an example. 11. What was going on with the wheat? What idea did President Hoover reject? What did farmers do in response? 12. â€Å"A new decade was dawning† †¦. What does this refer to? How to cite The Worst Hard Times, Essay examples

Monday, May 4, 2020

Ethical Conduct for Financial Management- myassignmenthelp.com

Question: Discuss about theEthical Conduct for Financial Management. Answer: Analyzing the Comprehensiveness of Organizational Ethical Code The Code of Ethics of Eli Lilly and Company for financial leaders has stated the ethical principles that they should follow for carrying out their roles and responsibilities. As per the international code of ethics, there are five fundamental principles that the financial leaders need to comply as follows: Integrity: The financial leaders must carry out their roles in an honest manner for developing the professional relationships Objectivity: The decisions taken by the financial leaders should be unbiased without having any influence of outside parties Professional Competency: The financial leaders must posses required skills set and competencies for ensuring that the clients receive competent professional services. The professional competency is required so that financial leaders carry out their responsibilities in due diligence and as per the technical and professional standards (International federation of Accountants, 2017). Confidentiality: The financial leaders also hold the responsibility of protecting the confidential information of their entity so that it cannot be accessed by outside parties for unethical purposes. Professional Behavior: The financial leaders should comply with the required laws and regulations for carrying out their roles as per the professional standards (McMillan, 2012). Thus, as per this standard code of ethics, the Eli Lilly and company financial management code can be regarded to be comprehensive. The code of ethics of the company has stated that the financial leaders should act with integrity, objectivity, confidentiality, and competency and as per the standard professional behavior. The code of ethics of the company has advocated that it is dedicated to achieve highest standards of corporate conduct that are based on its core values and ethical principles. The Red Book Code of Business Conduct has determined the ethical framework that the company follows for carrying out its business activities . However, the code of ethics of financial management of the company lacks the consequences that the financial managers will face for breach of this code of conduct. The actions that the company will take over the disciplinary matter arising due to violation of the above code are not provided in the company code of ethics. Also, the code of conduct does n ot state the procedures to be followed while taking decisions in the situations relating to ethical dilemma (International federation of Accountants, 2017). The ethical principles undertaken by the company for maintaining the privacy of employees faced with violations charges is also indicated in the ethical standards. Also, the ethical code followed by the company for maintaining the confidentiality of employees reporting the possible violations is also not stated in its mentioned code of ethics. The company should also develop ethical codes that promote open communication and interaction between all its financial managers and leaders about any ethical issues for ensuring the successful adoption of ethical standards (International federation of Accountants, 2017). This is necessary for enhancing co-operation between all the financial leaders of the company so that they act in due diligence. In addition to this, there are some ethical codes of the company that needs clarification such as specifying the respective legal rules and laws within which the financial leaders of the company works and carry out their roles (Eli Lily and Company, 2014). Comparison of Eli and Lily Company Ethical Code with Other Organization Code Similar to the code of ethics for financial management of Eli and Lily Company, the Starbucks Coffee Company has also stated its code of ethics for the financial leaders. There are many similarities and differences in the code of ethics of both the companies. The similarities are advocating the use of honesty and integrity in carrying out the roles and responsibilities is mentioned in both companies codes. Both the companies have regarded the compliance of their financial leaders with the governmental laws and rules in carrying out their job responsibilities. Also, the financial leaders of both the companies comply with the ethical code of providing fair, accurate and understandable information as per the objectivity fundamental principle of ethical accounting practices (Eli Lily and Company, 2014). The financial leaders of both the companies have undertaken the obligations of protecting the confidentiality of information they posses for carrying out their work duties. Also, they hav e undertaken the obligations to promote the ethical behavior in the work environment for developing an internal control over the internal business processes and activities. The financial leaders of both the companies also seek to carry out their work responsibilities with utmost care, competence, diligence to avoid any mis-representation of material facts and figures in order to protect the stakeholder interests (Code of Ethics for CEO, COO, CFO and Finance Leaders, 2017). There also some differences identified in the ethical code for financial management of both the companies. The differences are Starbucks code has not stated the ethical codes for reporting the fraudulent activities. Also, like Lillys code of business conduct stated in The Red Book, the Starbucks standards of business conducts are reported in its annual reports. The noted differences exist as per the nature of business operations of both the companies and thus they have developed and implemented the ethical codes that help them to improve their quality of their respective business procedures (Code of Ethics for CEO, COO, CFO and Finance Leaders, 2017). Thus, it can be said after examining the code of ethics of Eli and Lily Company that development and implementation of effective financial code of ethics is necessary for every business entity. This is because the code of ethics implementation will ensure that all the financial business actions are taken as per the ethical principles th at help in promoting the transparency of business operations among the stakeholders. The compliance with the ethical codes will help in protecting the interests of all the stakeholders and thus helps in maximization of their value. This in turn will lead to strengthening of goodwill of the company across the world and thus helping it to improve its productivity and profitability (International federation of Accountants, 2017). References Code of Ethics for CEO, COO, CFO and Finance Leaders. 2017. Retrieved 25 October, 2017, from: https://globalassets.starbucks.com/assets/a626d16b18b74e209e4672b5829e274c.pdf [Accessed on: 25 October 2017]. Eli Lily and Company. 2014. Code of ethical conduct for financial management. Retrieved 25 October, 2017, from: https://www.lilly.com/about/business-practices/ethics-compliance/code-of-conduct/code-of-conduct-financial-management.aspx International federation of Accountants. 2017. Retrieved 25 October, 2017, from: https://www.ifac.org/global-knowledge-gateway/ethics/discussion/ethical-leadership-and-developing-code-conduct McMillan, M. 2012. Codes of Ethics: If You Adopt One, Will They Behave? Retrieved 25 October, 2017, from: https://blogs.cfainstitute.org/investor/2012/02/20/codes-of-ethics-if-you-adopt-one-will-they-behave/