Conflicting Clients Interest; Case Analysis

Conflicting Clients Interest; Case Analysis Table of Contents What is Ethics? Moral Issue in the Case Possible Solutions to the Case Key considerations and Judgements Conclusion References What is Ethics? Professional ethics includes the personal, corporate and the organizational standards of the behaviour which is expected of the professionals. Professionals, who are working in esteemed professions, are well versed in exercising specialist knowledge. Professional ethics involves the governance of this knowledge when a service is provided to the public. Generally, professionals are good in making decisions, judgements and applying the skills to justify the decisions made by them later when there arises any discrepancy. Business ethics, also called corporate ethics is a form of professional ethics which examines the ethical principles (moral principles) and the problems that happens in a business environment. Today’s organization defines their approach towards professionalism through a set of discrete components. Some of them are mentioned below: Informally, a profession is a vocation that requires a high level of education and some amount of practical experience. They also take actions for the welfare of their clients. Professional ethics encompasses relationships with and also responsibilities towards the following set of stakeholders of a company: customers, clients, co-workers, and employees, others who are directly or indirectly involved in using or creating the goods and services of the company. Professionals in today’s context mainly include software engineers, consultants, doctors, layers, programmers, developers and the like. Some of the common guidelines that underscore all of them are mentioned below: A professional accountant in general has a moral responsibility to enhance and protect the business goals of his or her clients. The professional code of ethics as per the CCAB bodies does not in any way allow a professional accountant to hinder from fulfilling the duties. An accountant would always want to act in the best interest of his or her clients. There might lots of instances in due course of time which will test the ethicality and the moral obligation of an accountant. But caution must be exercised in that such ethical dilemmas are carefully analysed and due decision is taken which will protect the interest of the client as well the professionalism as an accountant. This is very important given the fast paced and money minded nature of today’s business world. There are many professional bodies which protects the interest of such professionals and acts in the interest of the profession (Gendron et al., 2006). Let us analyse the ethical dilemmas that arises in the case of â€Å"Case Study 3 Conflicting Client’s interests†. The case analysis is presented as mentioned in the framework ‘A Strategy for Understanding, Developing and Presenting Moral Arguments’ (Icaew.com., 2015). Moral Issue in the Case The case deals with a sole practitioner providing accountancy services for a client who is in to the business of selling hardware products for electrical services. Some of the services that the accountant provides are: preparing annual account statements, tax compliance and also currently the client has asked to provide due diligence for the purpose of purchase of another small hardware business. The accountant is also a continuity provider for another accountant who is also a sole practitioner, as he is not able to carry out the work because of medical reasons. One of the clients of the accountant who is ill is also planning to purchase the same small hardware business that the client of the accountant is intending to purchase. The new client is well known of the fact there is also another bidder for the business but is unaware of the fact the accountant who is involved is also performing due diligence for the competitor. Here comes the ethical dilemma in the case. The accountant wa nts to help the new client and provide value service on behalf of the accountant whom he is providing service to the client. At the same time, the accountant also realises the fact that he is supposed to maintain the confidentiality of information as per the agreement with his regular client (Icaew.com., 2015). The moral issue in the case mainly focuses on three core principles of professional ethics as follows: The accountant should be straight forward and honest. But at the same time, how can he ensure that he does not use the confidential information of one company when he is performing due diligence for the other. By doing so, he should ensure that he protects his reputation as an accountant and at the same time safeguard the reputation of his profession (Icaew.com., 2015). It is common for corporates today to have their code of conduct. On similar lines, it is also imperative for professional organizations to possess professional code of conduct. It provides statements pertaining to ethical values and also reminds workers that behaviour which is ethical is a critical part of the job. There are many organizations for professionals in their respective professions to register with them and maintain their code of conduct in their disciplines. For example, for computer professionals, the main professional organizations are ACM, IEEE computer society. These organizations jointly evolved the S oftware Engineering Code of Ethics and Professional Ethics. They underline the basic values like honesty and fairness (Lee, 1995). Possible Solutions to the Case Here in the case, it is very vital to understand that the accountant has responsibility for the practitioner on account of whom he is providing continuity services. He cannot let him down for his own good. It may be assumed that Company A may perform well out of the synergy that the company gets by acquiring as they are in the same line of business. However, this information is to be kept confidential by the accountant and not to be disclosed to company B. Doing so will violate the confidentiality clause which the accountant has signed with Company A. The accountant also has to comply with the professional code of ethics as an accountant and must act true to his profession because accounting being very critical information for a company (Icaew.com., 2015). The main parties affected in this case are that of the accountant himself, Company A and its promoters, Company B and its promoters, the target business which both A and B intend to acquire. The practitioner for whom the accountant is providing the continuity services will also be affected in this process. In an attempt to arrive at the solution to the case, none of the affected parties should be involved because; an attempt to involve any of the above parties in itself will breach the clause of confidentiality. Hence, the accountant on his own discretion should come up with the possible course of action. It may be considered that the practitioner on behalf of whom the accountant is acting as a continuity service provider may be taken in to account if the accountant feels the need for such a moral obligation (Icaew.com., 2015). The accountant should not disclose any kind of confidential information gained during the due diligence process to the directors of the company B. Also, the information should not be used which will give an undue advantage to Company B. The complication results from the fact the accountant has to work on behalf of the practitioner for whom he is providing the continuity services. The conflict can be avoided by declaring openly to the director of Company B. Even in this case, caution must be exercised in that what information to be disclosed and what not to be shared with the client. Also, the threat if any to confidentiality principle should be evaluated between the two clients. It is highly vulnerable to go for a decision which will give the company B that the accountant will do justice to both the companies and hence such a situation should be avoided under any circumstances. Hence, care should be taken such that which will ensure that the conflict of interest between both the comp anies A and B should be declared and stated explicitly (Icaew.com., 2015). Key considerations and Judgements It should be clearly mentioned that it would be impossible to act on behalf of the company B for carrying out the due diligence. There is always a moral responsibility towards the previous client and hence any violation arising out by servicing to the company B should be stated well in advance to the director of Company B so that he may exercise caution in the process. Such a disclosure should be well documented and maintained in case of any future discrepancies that may arise. There may occur a condition when the accountant may be forced to disclose the name of the other bidder. In such a situation, the name of the bidder should not be disclosed to either of the parties. This will only ensure that the threat of confidentiality is safeguarded. This is one of the last options to resort to as this situation to as such a situation arising is very difficult (Anderson-Gough et al., 2000). This is very important, the accountant is still in a moral obligation to provide services to the comp any B as the accountant is acting on behalf of the practitioner who is ill and unable to provide services to the company B. The practitioner can also be kept informed if it is deemed possible (Icaew.com., 2015). Under any circumstances, it is advised that detailed steps are well documented which will ensure that any future discrepancies are well protected and no breach of confidentiality arises in any situation. Hence the accountant is expected to clearly maintain the records of all the due diligence documents which he can refer to at later point of time in case of any complaints from any of the concerned or intended parties (Anderson-Gough et al., 2000). Conclusion From the above case, it can be seen that the issue of ethics is highly critical and severely impact the lives of people. Hence, professionals are expected to be highly ethical in their roles and understand the implications that arise of their immoral behaviour. It is also important that the organizations also encourage this ethical behaviour in their employees and promote this professionalism as a culture in their company. There are many organizations for professionals in their respective professions to register with them and maintain their code of conduct in their disciplines. Organizations should provide training programs to their employees on the severity of this aspect and also create awareness to the potential risks arising out of this (Lee, 1995). There are several other cases which highlight the different aspects of ethical behaviour. Professionals face the ethical dilemma in their day-to-day jobs and it is very important that ethics is never compromised. This will benefit the m personally, the organization for which they work and also the society at large. References Anderson-Gough, F., Grey, C., Robson, K. (2000). In the name of the client: The service ethic in two professional services firms.Human Relations,53(9), 1151-1174. Gendron, Y., Suddaby, R., Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence.Journal of Business Ethics,64(2), 169-193. Icaew.com. (2015).Practice case studies about resolving ethical problems | Ethics | Technical | ICAEW. Retrieved 29 January 2015, from http://www.icaew.com/en/technical/ethics/ethics-in-practice/practice-case-studies Lee, T. (1995). The professionalization of accountancy: a history of protecting the public interest in a self-interested way.Accounting, Auditing Accountability Journal,8(4), 48-69.

Biogram Of Nathaniel Hawthorn, How His Life Relates To Scarlet Letter :: essays research papers

BIOGRAM   Ã‚  Ã‚  Ã‚  Ã‚  The man Nathaniel Hawthorne, an author of the nineteenth century, was born in 1804, in Salem, Massachusetts. It was there that he lived a poverty-stricken childhood without the financial support of a father, because he had passed away in 1808. Hawthorne was raised strictly Puritan, his great-grandfather had even been one of the judges in the Puritan witchcraft trials during the 1600s. This and Hawthorne’s destitute upbringing advanced his understanding of human nature and distress felt by social, religious, and economic inequities. Hawthorne was a private individual who fancied solitude with family friends. He was also very devoted to his craft of writing. Hawthorne observed the decay of Puritanism with opposition; believing that is was a man’s responsibility to pursue the highest truth and possessed a strong moral sense. These aspects of Hawthorne’s philosophy are what drove him to write about and even become a part of an experiment in social reform, in a utopian colony at Brook Farm. He believed that the Puritans’ obsession with original sin and their ironhandedness undermined instead of reinforced virtue. As a technician, Hawthorne’s style in literature was abundantly allegorical, using the characters and plot to acquire a connection and to show a moral lesson. His definition of romanticism was writing to show truths, which need not relate to history or reality. Human frailty and sorrow were the romantic topics, which Hawthorne focused on most, using them to finesse his characters and setting to exalt good and illustrate the horrors of immorality. Nathaniel Hawthorne’s experiences as a man, incite as a philosopher and skill as a technician can be seen when reading The Scarlet Letter.   Ã‚  Ã‚  Ã‚  Ã‚  The man, Nathaniel Hawthorne’s religious background, seclusion from society, and devotion to his craft can be related to his novel The Scarlet Letter. His religious upbringing as a Puritan is what gave him the knowledge to write about Boston’s Puritan society in his novel. Hawthorne’s great-grandfather, who one of the judges at the Puritan witchcraft trials, was like the magistrates of The Scarlet Letter that attempted to make a society that would be a â€Å"Utopia of human virtue and happiness†. A further parallel found between Hawthorne’s life and the novel is the element of seclusion found in each. Hawthorne secluded himself from society with his few family members and close friends. In the same way Hester Prynne was secluded from society in her â€Å"little, lonesome dwelling† that â€Å"stood on the shore, looking across a basin of the sea at the forest-covered hills toward the west† out of the circle of the to wn.

Soft Money: It?s Elimination from Governmental Campaigns :: essays research papers fc

Soft Money: It’s Elimination from Governmental Campaigns   Ã‚  Ã‚  Ã‚  Ã‚  The current use of soft money in the US Governmental elections is phenomenal. The majority of candidates funding comes from soft money donations. Congress has attempted to close these funding loop holes; however they have had little success. Soft money violates standards set by congress by utilizing the loop hole found in the Federal Election Commission’s laws of Federal Campaigns. This practice of campaign funding should be eliminated from all governmental elections.   Ã‚  Ã‚  Ã‚  Ã‚  In 1907 it was considered illegal for any corporation to spend money in connection with a federal election. In 1947 it was illegal for labor unions to spend any money in connection with any federal election. And since 1974, it has been illegal for an individual to contribute more than $1,000 to a federal candidate, or more than $20,000 per year to a political party (Campaign Finance). Congress defined this as a way to prevent the influence of a candidate or federal election. The so-called â€Å"soft money† which is used to fund candidates’ elections is defined as money which violates the Federal Election Commission’s laws on federal elections. In laments terms a simple loophole was created by the FEC in 1978 through a ruling which allowed corporations to donate large amounts of money to candidates for â€Å"Party Building† purposes (Campaign Finance). In reality, the $50,000 to one million dollar donations gives the candidate the power to put on the most extravagant campaign money will buy. This loophole remained almost completely dormant in federal elections until the Dukakis campaign in 1988, then fully emerging in the later Bush campaign, which utilized millions of dollars of soft money(Soft Money). This aggressive soft money campaigning involved the solicitation of corporate and union treasury funds, as well as unlimited contributions from individuals, all of which were classified for â€Å"Party Building† purposes. The way the money flows is basically from the corporation or union to the political party which the donator favors. The spending of soft money is usually controlled by the political parties; however it is done in great coordination with the candidate. Aside from unions and corporations special interest groups have been large supporters of soft money. These groups band together for a candidates such as groups for, textiles, tobacco, and liquor. The textile giant Fruit of the Loom, successfull y lobbied a campaign which stopped an extension of NAFTA benefits to Caribbean and Central American nations.

Assignment – Principle to Accounting

Question 1 (Total 10 Marks) Instructions: Indicate in which journal the transactions given below would be recorded by placing the appropriate journal abbreviation in the space provided. AbbreviationJournal GJGeneral Journal CBCash & Bank Book SJSales Journal SRSales Return Journal PJPurchases Journal PRPurchases Return Journal CB 1. Received cash on outstanding amount from customer. SR 2. Customer returned merchandise sold on account. CB 3. Sold merchandise to customer for cash. GJ 4. Owner withdrew merchandise for personal use. GJ 5.Paid shipping charges on merchandise purchased on account. GJ 6. Purchased office equipment on credit. PJ 7. Credit purchase from supplier. GJ 8. Recorded adjusting entries. SR 9. Returned damage merchandise to supplier which has not paid yet. SJ 10. Sold merchandise to customer on account. Question 2 (Total 22 Marks) Instructions: Given the entry information in Silva Trading, prepare appropriate entries for the month of August 2012: 0. Aug. 1Sold mercha ndise for cash $300. Dr Cash$300 Cr Sales$300 1. Aug. 2Purchased merchandise from ABC Co. n account for $5,000; terms 2/10, n/30. 2. Aug. 4Sold excess land for $7,000 accepting a 2-year, 12% note. The land was purchased for $7,000 last year. 3. Aug. 6Sold merchandise to D. Stone on account for $930, terms 2/10, n/30. 4. Aug. 8Accepted a sales return of defective merchandise from D. Stone—credit granted was $280. 5. Aug. 11Purchased merchandise from Tanner Hardware on account for $1,800; terms 1/10, n/30. 6. Aug. 12Paid freight of $200 on the shipment from ABC Co. in cash. 7. Aug. 15Received payment in full from D. Stone by cash. 8. Aug. 19Paid ABC Co. n full by cheque. 9. Aug. 20Paid Tanner Hardware in full by cheque. 10. Aug. 27Purchased office supplies for $250 cash. Question 2 Answer: |Date |Account |Debit ($) |Credit ($) | |Aug. 1 |Cash |300 | | | |Sales | |300 | |Aug. |Purchases |5,000 | | | |ABC Co. | |5,000 | |Aug. 4 |Notes receivable |7,000 | | | |Land | |7,000 | |Aug . 6 |D.Stone |930 | | | |Sales | |930 | |Aug. 8 |Sales return |280 | | | |D. Stone | |280 | |Aug. 1 |Purchases |1,800 | | | |Tanner Hardware | |1,800 | |Aug. 12 |Carriage inward |200 | | | |Cash | |200 | |Aug. 5 |Cash |637 | | | |Discount allowed |13 | | | |D. Stone | |650 | |Aug. 19 |ABC Co. |5,000 | | |Bank | |5,000 | |Aug. 20 |Tanner Hardware |1,800 | | | |Bank | |1,782 | | |Discount received | |18 | |Aug. 7 |Office supplies |250 | | | |Cash | |250 | Question 3 (Total 48 Marks) Instructions: Based on your entries done in Question 2, prepare, for the month of August 2012: a) Adjusted trial balance (24 Marks) b) Income statement (12 Marks) c) Balance sheet (12 Marks)Silva Trading Trial Balance as at July 31, 2012 ————————————————————————— Account TitlesDr. Cr. ————— Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€ Cash500 Bank9,075 Prepaid Insurance2,000 Freehold Lands31,000 Notes Payable26,000 F. Santos, Capital15,000 F. Santos, Drawing2,000 Sales17,125 Purchase6,400 Salaries Expense4,000 Supplies Expense1,500 Insurance Expense1,200 Interest Expense500 Interest Payable 50 Total58,17558,175 Question 3(a) Answer: Silva Trading Trial Balance for the period ended 31st August 2012 Account Titles |Debit ($) |Credit($) | |Cash |987 | | |Bank |2293 | | |Prepaid Insurance |2000 | | |Freehold Lands |24000 | | |Notes Payable | |26000 | |F. Santos, Capital | |15000 | |F.Santos, Drawing |2000 | | |Sales | |18355 | |Purchase |13200 | | |Salaries Expense |4000 | | |Supplies Expense |1500 | | |Insurance Expense 1200 | | |Interest Expense |500 | | |Interest Payable | |50 | |Notes receivable |7000 | | |Sales return |280 | | |Discount allowed |13 | | |Discount received | |18 | |Carriage inwards |200 | | |Office supplies |250 | | | |_____ |_____ | |Total |59423 |59423 | Question 3(b) Answer: Silva Trading Income statement for the period 31st August 2012 Sales | |18355 | |-Sales return | |280 | | | |18075 | |-Discount allowed | |13 | |Net sales | |18062 | | | | |-Cost of sales | | | |Purchases |13200 | | |-Discount received |18 | | | |13182 | | |Carriage inwards |200 | | | | |13382 | |Gross profit | |4680 | | | | | | | | | |Expenses | | | |Salaries Expense |4000 | | |Supplies Expense |1500 | | |Insurance Expense |1200 | | |Interest Expense |500 | | | | |7200 | |Net loss | |(2520) | Silva Trading Balance sheet as at 31st August 2012 |Non-current assets | | | |Freehold Lands | 24000 | |Office supplies | |250 | |Notes receivable | |7000 | | | |31250 | |Current Assets | | | |Cash |987 | | |Bank |2293 | | |Prepaid Insurance |2000 | | | |5280 | | |Current Liabilities | | | |Notes Payable |26000 | | |Interest Payable |50 | | | |26050 | | | | | | |Works capital | |(20770) | | | |10480 | |Owner’s Equity | | | |Early Capital | |15000 | |-Drawing | |2000 | | | |13000 | |-Net loss | |(2520) | | | |10480 |

Human Variation: The Filipino Nose Essay

One of the most defining features of Filipinos which sets them apart from other races, if not currently the most defining, is the shape of their nose. Unlike the higher and narrower noses of Caucasians, full-blooded Filipinos bear what the locals would often colloquially refer to as the â€Å"flat nose†. There is a wide variety in the types of nose shapes a person may acquire. Being a polygenic trait, genetics play a very big role how an individual’s nose will turn out. One of the most defining features of Filipinos which sets them apart from other races, if not currently the most defining, is the shape of their nose. Unlike the higher and narrower noses of Caucasians, full-blooded Filipinos bear what the locals would often colloquially refer to as the â€Å"flat nose†. There is a wide variety in the types of nose shapes a person may acquire. Being a polygenic trait, genetics play a very big role how an individual’s nose will turn out. Thousands of years of living in Southeast Asia had kept our noses lower and wider to better adapt to the hot and humid climates of a tropical country. (Raymond, 2011) That being the case, it is inevitable that the Filipino’s nose will be shorter than those who had to live with the cold, unless they had a Caucasian parent or ancestor who passed them down a different set of genes than their peers. To inherit the Caucasian’s fine nose is normally seen as a â€Å"blessing† in the Filipino society as it is believed to greatly enhance one’s beauty. Pango, sarat, dapalong (dapa ilong). These are only few of the derogatory terms for a person who was deemed unfortunate to have a small nose, whereas those graced with a higher nose are called artistahin. Influences of Western colonizers may possibly be how Filipinos came to think tall or high noses are more attractive or, conversely, that flatter noses are inferior. The colonizers had more than enough time to ingrain the idea that they are the superior race. Aside from such conditioning, most people seek what it is they do not have, and this does apply to the Filipinos’ desire for taller noses. Because of the negative view on flat noses, many had gone to cosmetic surgeons to finally achieve their desired nose shapes. People who had less money to spare alleviate their nose’s â€Å"unsightliness† through the use of cosmetics, particularly by applying nose lines which can give the illusion of a narrower nose. There are even those who pinch their noses in hopes that it will grow higher. Ingenious and amusing as it is, this sort of behavior can be considered maladaptive. It is better to use one’s resources in working with what we consider as a flaw instead of working to change it. If one cannot learn to love one’s self for as simple thing as a flat nose, it would prove very difficult to love yourself when society’s impossible standards keep depreciating your true value. References Raymond, Joan. â€Å"The Shape of a Nose. † Scientific American 16 Aug. 2011: n. pag. 16 Aug. 2011. Web. 28 Jan. 2014. .

Automobile Essay

Experimental Question: What are the effects of different types of antifreeze on the physical appearance on pansy plants? Most people could not imagine there lives without some sort of motor vehicle transportation. Although motor vehicles are great for getting around and getting around quickly, they take a lot of maintenance and also have a permanent effect on the environment. Motor vehicles take a lot of different products to assure smooth travels. One of these products that help your motor vehicle run smoothly is antifreeze. Antifreeze is made of substance called ethylene glycol. Although antifreeze is a very helpful product for humans there is a lack of its overall effects upon the environment. This is defiantly a problem, due to its lack of research we decided to conduct an experiment; what are the effects of different types of antifreeze on the physical appearance on a pansy plant? Ethylene glycol is actually metabolized in plants and plants have a hormone inside of them called ethylene. Inside of plant cells this substance is turned into ethylene glycol and broken down again. Most people believe that this substance cannot harm plants since it is already present within plants, but this belief is false. In large substance this substance can become deadly. One of the reasons why we decided to conduct this experiment is to show people the immediate effects there motor vehicle products can have upon the environment. Our goal is to inform vehicle owners of the harmful effects there products can have on the environment and what you can do to help improve our environment.

Select a photograph of your choice and, using the processes of visual Essay

Select a photograph of your choice and, using the processes of visual analysis, discuss Sontag's statement in relation to fas - Essay Example Sontag was born Susan Rosenblatt, in New York the spawn of Mildred and Jack Rosenblatt, who both hailed from Jewish origins. All through Sonntag’s had a great passion and liking of photography. She started publishing articles on photography in the New York review of books within 1973 to 1977. She would later release books on photography where she would express her stance on the past account and present-day function, off camera work in capitalist countries as well as the impact of photography of the 1970s.During this time she discussed a lot of examples issues and challenges facing modern photography. Susan is well known for her tremendous contribution in photography in one of his books he outlines the importance of photos. Photographs provide proof. Something we listen to, but suspicion, seems to confirm when we're provided with a photo of it. In one account of its effectiveness, the camera evidence incriminates. In one of her books On Photography page 23 (1979) Susan tries to express how she feels what is expressed through the lens holds back more realistic. Information then it gives at one point stating that â€Å"the cameras rendering of reality must hide more than it discloses†. This statement that forms the context the study for the rest of the paper. In an effort to count our discount this statement in line with the photo used and how this statement impacts of fashion as a whole. The statement tries to suggest that. For each and every photo taken it holds back more ideal and real information than the one it puts forth or discloses as the reality. In the picture depicted above is captioned from an upfront close up position concentrating only on the face of the individual. The content of the photograph can be easily be identified. The sense of style and fashion is well depicted the photo even outlines a habitual practice of the party involved as it shows him smoking further propagating the notion that smoking is fashionable as many believe. Sa ntiago’s statement states that the camera rendering the reality must always hide more than it reveals discloses. This statement may draw various interpretations according to the specific photo in context. The thematic approach and the contents of the photo, this is more of a fact as the cameras outcome can be easily be determined by the person taking the caption. It has been well known that photographers tend to present the type of photo they believe is the most appealing to the individual or for a particular cause. Photography has undergone great revolution overtime since the advent of photos in the 1830s technological advancement has propelled the whole aspect of photography to a new level of great significance. The above photo has been taken from a close vantage point and partially exposed to right with the sole intention of making it more appealing. This is further proof of Santiago’s statement that for every part depicted allot more of significance left behind the scenes so that the photo will remain relevant by creating the impression given. Though the approach is upfront its not a direct approach as the individual though the intention of the photographer is evident as the point of attention is the face. The dark background is effectively utilized so that it can hinder any other feature within the individuals that may try to show the opposite of what the