Reporting Practices and Ethics Essay Example for Free

Reporting Practices and Ethics Essay Introduction Reporting practices and ethical standards are the most important building blocks that are needed to build a successful health care organization or any business. These reporting practices and ethical standards prove to be the upmost important practices in any health care organization. When reviewing all the variables and factors, one considers the principals listed in the generally accepted accounting principles. There are several factors to consider and inforce these principles in an organization. To successfully implement generally accepted accounting principles and execute corporate compliance, an organization should consider in order for building a successful organization; ethics, fraud and abuse are all key components for maintaining a successful health care or business organization. A successful organization cannot be successful unless they integrate and implement the four elements for financial management. In order to implement and execute the four element of financial management for a successful organization, the four elements should be implemented and carried out in full on a daily basis for every procedure and operation within the organization. Controlling, planning, organizing, and decision making are the four components every business and/or health care organization should adopt. The four elements are the keys to every good business ethics and standards to maintain a successful organization. Four Elements of Financial Management The planning stage of the four elements of financial management proves this stage, is vital to set goals for a healthcare organization end to end with its execution of this stage and the other four elements. The next element of financial management is the controlling stage and in this important stage the organization must set goals for their organization and that each goal is executed and carried out. A perfect example of how an administrator /director/ manager in a healthcare organization can control their  organization is to conduct audits of the department they oversee. Decision making is defined as the overall performance of the other three elements and determination on wither or not the overall performance of the other elements. The success of this can be measured Decision making in conjunction with the other elements and the overall performance and success of other 3 elements ultimately determines decision making elements. Examples, if the organization exceeds the funds budgeted and find they are over budget, the decision making element comes in to play to review these items over budget and make an action plan to correct and/or prevent in the future. The four components are a vitally in financial management there are also other important principals and standards. The Generally accepted accounting principles and general financial ethical standards along with corporate compliance, ethics, or fraud and abuse are equally important separately and combined. The four functions of management help the facilities function properly and give the management the opportunity to resolve any issue or obstacle that may present as well as the opportunity to growth and make them better to perform and utilized the resources around them. Management is responsible for beginning the process for procedure or task at hand and sustaining the actual method of internal control that is set by the organization. It is important that management/ administrator/ director to oversee and maintain the budget control. The manager/admin/director overseeing the budget should be knowledgeable of how to control the budget and in order to maintain budget control, they should regulate to increase productivity and be familiar with assets, financial reporting and account summary. Every cooptation or health care organization is necessitate to meet the satisfactory operational needs, consequently cash management function helps any organization begin to create a set of policies and procedures to ensure that federal funds are not withdraw unreasonable from the organization and payments are made properly to the programs (Ethics and Compliances May 1994). According to Ethical Behavior by Companies Benefit Society and Business (November 13, 2010), when applying ethical business practices, says that business should ensure that the production of its services should be environmentally ecological and every human involve in the production should not be dangerous or harmful for them. Ethical practices involve the strong financial reporting as well as consideration  for the social and environmental impact of the business. Audit reports help the organizations know the financial condition of the organization for Health Care or any other business as well as the result of the organization’s day to day internal operations. Audits are helpful when following the practices of financial reporting practices of the organization can serve as a checks and balances and a great tool for capturing financial data, if management checks the financial audit reports often. Financial reports explain in detail how the organization is doing and prevents negative numbers on the company because it records any procedure and activity that happens in the organization (Ethics and Compliances. May 1994). According to American College of Physicians (Snyder. 2012), the environment for the delivery of health care continues to change. Sites of care are shifting, with more care provided in ambulatory settings while the intensity of inpatient care increases. Generally Accepted Accounting Principals â€Å"The phrase â€Å"generally accepted accounting principles† is a technical account term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. Generally accepted accounting principles (GAAP) are concerned with the measurement of economic activity, the timed when such measurements are to be made and recorded, the disclosures surrounding this activity, and the preparation and presentation of summarized economic information in the form of financial statements (Bragg, 2012). Generally accepted accounting principles also known as GAAP to understand the definition better, GAAP are guidelines that one should follow when trying to establish proper financial documents and reports. With these guidelines to follow, it was easier to maintain the financial reporting’s for all fields, including healthcare. The generally accepted accounting principles were held in the highest regard. The guidelines of the GAAP have had a high authority when it came to determining financial practices in healthcare. The GAAP influence has dwindled if not stopped. It was stated that it was not required for hospitals, nursing homes or any kind of healthcare facility to adhere to the GAAP (Taebel 1995). It has been documented that the guidelines of the GAAP has caused facilities to lose money, even though they knew what was best about recognizing costs. It has  been suggested that is not required to make decisions based off of the general accepted accounting principles. Capital costs are reimbursed according to a prospective payment system; providers are being paid a predetermined amount regardless of GAAP issues (Taebel, 1995). Conclusion There are countless of different ways that we can touch bases on to understand the importance of a cohesive financial department. It is essential to its success to be ethically compliant and to follow through with policy and procedure. It is up to the financial managers to execute and enforce proper guidelines. In conclusion, there are four elements of the financial structure that is the basis for a financial departments success which are planning, controlling, organizing and decision making. With this information we were able to understand and summarize more in depth the importance of generally accepted accounting principles and general financial ethical standards. Finally, we were able to view examples in those respecting terms and gain understanding from them. By compiling all of these elements together can guarantee a solid financial department in any healthcare facility. References American College of Physicians (2010) Ethics in Practice: Managed Care and the Changing Health Care Environment. Retrieved 11/13/2010 from http://www.annals.org/content/ Bragg, Steven M. Wiley GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles (10th Edition). Hoboken, NJ, USA: John Wiley Sons, 2011. ProQuest ebrary. Web1 May 2015. Ethics and Compliances Retrieved 11/13/2010 from http://www.miamivalleyhospital.org/mvhdefault.aspx?id=12746 (May 1994) Snyder L, for the American College of Physicians Ethics, Professionalism, and Human Rights Committee. American College of Physicians Ethics Manual: Sixth Edition. Ann Intern Med. 2012;156:73-104. doi:10.7326/0003-4819-156-1-201201031-00001 Taebel, S.W. (1995, October). Supreme Court ruling reduces GAAPs authority in Medicare cases. Healthcare Financial Management, 49(10)

Palladio and Michelangelo Essay Example for Free

Palladio and Michelangelo Essay Two great architects of their own period are Palladio and Michelangelo. They served as the foundations upon which several architectural pieces today are established and formed. The architectural works that they have still influenced the society that people live in today especially with the majestic architectural ideas that flow from their works. Palladio has, in the architectural designs established, done very little to promote the culture of Mannerism in the said field and even went to the opposite by advocating for a more dense approach to architecture that leaned away from the characteristics of Mannerism. There is an adherence to this as Palladio even went for the survey of the ancient themes of architecture and represented this (Cooper 15; Piccolotto, Shahinian, Balassanian 146). On the other hand, it is Michelangelo that advocated for Mannerism. This is incorporated in his works when he supervised the reconstruction of the St. Peter’s Cathedral and the Capitoline Hill, both in Rome (Strickland Boswell 37). However, it could be discerned that both individuals’ architecture are placed in the setting of Europe and existed in the same period. Both are pioneers and served as the great influence for other architectures during their time and they have their own set of followers. Likewise, a distinct emphasis is placed by these two persons on the nature of their architecture. It can be said that the differences of Palladio and Michelangelo is on the approach that they have and the similarities is on the impact they created for the field of architecture.

Sexual harassment in the work place

Sexual harassment in the work place Sexual Harassment in the Work Place The Clarence Thomas Supreme Court case confirmation hearings in 1991 were the first to bring the issue of sexual harassment into increased standing. Anita Hill, a former employee of Thomas, alleged that he had sexually harassed her while she was working under his supervision. Although the allegations where never sustained, the hearing made many people more aware of how often employees are sexually harassed in the work place. This, combined with other events lead to a tremendous increase in the number of sexual harassment complaints bring filed with the Equal Employment Opportunity Commission (Chapter 3, 123). In addition to the early allegations, there have been more recent incidents that have brought more attention to sexual harassment in the workplace. One major incident took place after President Clinton took office and faced a sexual harassment lawsuit by Paula Corbin Jones. Jones alleged that Clinton sexual harassed her during a business trip in a Little Rock hotel room. This caused the number of sexual harassment complaints to jump in number, again, between 1993 and 1994. However, the number of cases filed has decreased substantially since 2000 (Chapter 3, 123). There are two specific legal definitions of sexual harassment that have been established in employment law. Quid Pro Quo Harassment; this is transferred into â€Å"something for something,† or â€Å"you do something for me and Ill do something for you† (Sexual Harassment, 2009). This happens when unwelcome sexual advances are expected in exchange for certain job benefits. An example of this would be an employee being offered a raise or a promotion if they go out on a date with the particular supervisor. This also happens when an employee makes a decision, or provides or withholds certain opportunities based on another employees submission to verbal, non verbal or physical conduct (Sexual Harassment, 2009). Quid pro quo harassment is just as unlawful whether the victim resists and suffers the threatened harm or submits to avoid the harm (Sexual Harassment, 2009). The Bundy v. Jackson case illustrates quid for quo sexual harassment. Bundy was a personnel clerk with District of Columbia Department of Corrections. She received repeated sexual propositions from Delbert Jackson, who was currently another employee when this happened. He later became the director of the agency. After this she began to receive propositions from two of her supervisors. She took the issue to their supervisor, Lawrence Swain, who dismissed her complaints; telling her that â€Å"any man in his right mind would want to rape you,† then proceeded to ask her to begin a sexual relationship with him (Chapter 3, 123). When Bundy was eligible for a promotion, she was passed over because of her â€Å"inadequate work performance,† although she had never been told that her work performance was unsatisfactory (Chapter 3, 123). The second definition is Hostile Environment Sexual Harassment. This happens when an employee is â€Å"subjected to comments of sexual nature, offensive sexual materials, or unwelcomed physical contact as a regular part of the work environment† (Chapter 3, 123). Normally if this were to happen once it would not be considered hostile environment harassment unless it is extremely outrageous conduct. Under this definition the courts look to see whether the conduct is both serious and frequent. Supervisors, managers, co-workers and even customers can create a hostile environment (Chapter 3, 123). These types of behaviors are also covered under Title VII because they treat individuals differently based on their sex. Also, although most harassment cases involve male on female harassment, any individual can be harassed. For example, male employees at Jenny Craig alleged that they were sexually harassed, and a federal jury found that a male employee had been sexually harassed by his male boss (Chapter 3, 123). In addition, Ron Clark Ford of Amarillo, Texas, recently agreed to pay 140,000 dollars to six male plaintiffs who alleged that they and others were subjected to a sexually hostile work environment and treated differently because of their gender by male managers (Chapter 3, 123). There are three critical issues when dealing with sexual harassment cases. First, the plaintiff cannot have â€Å"invited or incited† the advances (Chapter 3, 123). Most of the time the plaintiffs sexual history, whether she or he wear provocative clothing, and whether she or he engages in sexually explicit conversations are used to prove or disprove that the advance was unwelcome (Elements, 648). The second critical issue if that the harassment must have been severe enough to alter the â€Å"terms conditions and privileges of the employment† (Chapter 3, 123). Many courts have used the â€Å"reasonable woman† standard in determining the severity or pervasiveness of the harassment (Elements, 648). This consists of assessing whether a reasonable woman, faced with the same situation, would have reacted similarly. This recognizes that behavior that might be considered appropriate by a man may not be considered appropriate by a woman (Elements, 648). The third issue is that the courts must determine whether the organization is liable for the actions of it employees. To determine this, the courts normally examine two things. First, did the employer know about the harassment? Second, did the employer do anything to stop this behavior? Normally if the employer knew about the actions and didnt do anything to stop them then the court would find the employer guilty of not appropriately stopping the harassment (Elements, 648). The US Equal Employment Opportunity Commission (EEOC) describes sexual harassment as a â€Å"form of gender discrimination that is in violation of Title VII of the 1964 Civil Rights Act† (Abdulaziz, S. 2009). In 1998, the US Supreme Court made employers more liable for sexual harassment of their employees. Since then, the Society for Human Resource Management has reported that 62 percent of companies now offer sexual harassment prevention training programs, and 97 percent have a written sexual harassment policy (Abdulaziz, S. 2009). The number of cases filed with the EEOC has gradually decreased. In 1997, close to 16,000 charges were filled. Ten years later in 2007, only 12,510 were filed. â€Å"A telephone poll done by Louis Harris and Associates on 782 US workers revealed the following statistics: 31 percent of the female workers and only 7 percent of male workers reported they had been harassed at work, 62 percent of targets took no action, 100 percent of female workers were harassed by men, where as, 59 percent of men reported the harasser was a woman and 41 percent said the harasser was another man† (Elements, 648). Remedies for sexual harassment depend on the severity of sexual harassment complaints and findings of the investigator, as well as, the situation. When the person lost an employment opportunity the following could happen: hiring the person for the job or opportunity lost, providing the person with the opportunity with he or she missed to the extent possible, and providing financial compensation for the lost opportunity (Discrimination, 2009). If the person has lost wages the following could happen: all or part of the lost wages or salary would be compensated, lost pension or other benefits would be compensated, lost raises, overtime, shift bonuses, or higher rates of pay which should have been earned by promotion would be compensated, and any lost wages or benefits which can reasonably be linked to the act of sexual harassment would be compensated (Discrimination, 2009). Typically all expenses attributed to the enforcement of the persons rights can be compensated. Such expenses include: medical expenses, such as psychological care, travel expenses for attending physician, preparation of reports and costs of experts attendance at a trial, travel costs to attend a hearing, and wages and/or tips lost as a result of attending a hearing (Discrimination, 2009). Sexual harassment in a work place is any form of unwanted or unwelcomed behavior, or attention of a sexual nature that interferes with your ability to function at work. It is also, largely a form of gender discrimination that is covered under Title VII of the Civil Rights Act (Sexual Harassment, 2009).There are many cases that have resulted from sexual harassment and many different forms of remedies of such harassment takes place.

Distortion in Samuel Becketts Waiting for Godot Essay -- Waiting for

Distortion in Samuel Beckett's Waiting for Godot Distortion presents exaggerated and absurd portraits of the human condition.   Distortion also equips an author with a plane of existence that provides an avenue for posing questions concerning the nature of thought, behavior, and existence.   Samuel Beckett distorts reality in his play Waiting For Godot; this literary effect enables him to question human life and a possible afterlife. Surfacely, the recurrent setting is absurd: Vladimir and Estragon remain in the same non-specified place and wait for Godot, who never shows, day after day.   They partake in this activity, this waiting, during both Act I and Act II, and we are led to infer that if Samuel Beckett had composed an Act III, Vladimir and Estragon would still be waiting on the country road beside the tree.   Of course, no humans would do such things.   The characters' actions in relation to setting are unreal-distorted, absurd.   However, it is through this distortion and only through this distortion that we can guess at the importance and the details of the evasive figure...

Review of Behind the Arch: The Truth about Drinking at BVU :: College Drinking Essays

Review of Behind the Arch: The Truth about Drinking at BVU Behind the Arch: The Truth About Drinking at BVU, by Chris Allen, Alisa Dixson, Jennifer Durham, Shelley Katzer, Max Kenkel, Teri Kramer, Toby Malavong, and Courtney Weller, is a book about drinking at Buena Vista University. It was written because the University of Illinois did a survey on colleges around the county about their drinking habits. When some BVU students read it, some did not think it was accurate, so, they did their own research and got some of their own statistics. By the opinion of the students, the information they found was more accurate than what the University of Illinois found. This book had many things wrong with it. There were many problems with the writing styles and the research in my opinion. It was too long and too detailed, especially with the insignificant ideas in, which should not have been in it, such as the explanation of our campus, an insignificant detail. There was not a good comparison in the national average, Buena Vista University is a small campus in a small town, not similar to, say, the University of Missouri with a large student population and in the city of Columbia. The research was not well done and was unbalanced. This book was about the drinking at BVU found from the survey, not when some of the professors were attending. The book did have some good points. It did have good statistics and were accurate for out campus. I believe that most of the students on campus do drink, but not to get drunk such as the book stated. The personal experiences were well written also. The book does give a bit of reflection on when drinking was not a large problem on campus, but it is insignificant. This book also did do a good job of what is being done on campus to stop the drinking. We now have midnight basketball, and volleyball, and alternative happy hour so the students have something other to do than drink or go to the bar. Many things could have been changed in the book. It was too long. They went off subject with the September, 11 2001 terrorists attacks, that are not significant and way off topic, and made the book last too long. If they had not strayed off the path of where the book was going it would have been shorter and probably kept my interest more, not making me want to sleep. Review of Behind the Arch: The Truth about Drinking at BVU :: College Drinking Essays Review of Behind the Arch: The Truth about Drinking at BVU Behind the Arch: The Truth About Drinking at BVU, by Chris Allen, Alisa Dixson, Jennifer Durham, Shelley Katzer, Max Kenkel, Teri Kramer, Toby Malavong, and Courtney Weller, is a book about drinking at Buena Vista University. It was written because the University of Illinois did a survey on colleges around the county about their drinking habits. When some BVU students read it, some did not think it was accurate, so, they did their own research and got some of their own statistics. By the opinion of the students, the information they found was more accurate than what the University of Illinois found. This book had many things wrong with it. There were many problems with the writing styles and the research in my opinion. It was too long and too detailed, especially with the insignificant ideas in, which should not have been in it, such as the explanation of our campus, an insignificant detail. There was not a good comparison in the national average, Buena Vista University is a small campus in a small town, not similar to, say, the University of Missouri with a large student population and in the city of Columbia. The research was not well done and was unbalanced. This book was about the drinking at BVU found from the survey, not when some of the professors were attending. The book did have some good points. It did have good statistics and were accurate for out campus. I believe that most of the students on campus do drink, but not to get drunk such as the book stated. The personal experiences were well written also. The book does give a bit of reflection on when drinking was not a large problem on campus, but it is insignificant. This book also did do a good job of what is being done on campus to stop the drinking. We now have midnight basketball, and volleyball, and alternative happy hour so the students have something other to do than drink or go to the bar. Many things could have been changed in the book. It was too long. They went off subject with the September, 11 2001 terrorists attacks, that are not significant and way off topic, and made the book last too long. If they had not strayed off the path of where the book was going it would have been shorter and probably kept my interest more, not making me want to sleep.

Domestic Violence in America Essay -- Violence Against Women Essays

Domestic abuse in the United States is a large-scale and complex social and health problem. The home is the most violent setting in America today (Lay, 1994). Sadly enough, the majority of people who are murdered are not likely killed by a stranger during a hold-up or similar crime but are killed by someone they know. Not surprisingly, the Center for Disease Control and prevention has identified interpersonal violence as a major public health problem (Velson-Friedrich, 1994). Current estimates suggest that three to four million women are the victims of physical abuse by their intimate partners (Harris & Cook, 1994). According to the FBI, some form of domestic violence occurs in half of the homes in the United States at least once a year (Dickstein, 1988). In reality one out of every six marriages the wife is physically abused. Every fifteen seconds a women is battered in the United States. Daily, four American women lose their lives to their husbands or boyfriends, equaling more than one-third of all female homicide victims (WAC, 1994). These numbers report that too much violence is directed toward women. Historically, domestic violence has been a downplayed and, oftentimes, culturally condoned, American tradition. In the colonial period, laws derived from English common-law permitted a man to beat his wife when she acted in a manner that he believed to be inappropriate. For example, the so-called â€Å"Rule of Thumb† law, which permitted a husband to beat his wife with a stick that could be no larger than the circumference of his thumb, was in effect until the end of the nineteenth century (Dickstein, 1988). The issue of domestic violence, especially wife abuse, first gained national attention in 1974 with the publishing of Scream Quietly or the Neighbors Will Hear by Erin Pizzey, the founder of Chiswick’s Women’s Aid, a shelter in England for battered women. Pizzey’s work helped to stimulate feminist concern and outrage over wife b eating, verbal abuse, financial restrictions and social isolation of women by their husbands (Utech, 1994). Shortly thereafter, the women’s liberation movement, through the National Organization for Women (NOW), advocated for the end of violence against women and sought improved social services for battered wives. NOW also was actively engaged in promoting shelter homes and lobbying congressional leaders for legislation that would... ...t? Because they don’t have the protection they need. The criminal justice system needs to start a victim relocation program for domestic abuse victims. This would ensure their safety and allow them enough courage to leave a horrible situation. In a nation that detests racism and protests animal cruelty then why are women and children still subject to torture and violence in their own homes at the hands of their husbands and fathers? In a politically correct world too many of us still view women and children as inferior, as property. The media portrays women as sex symbols and often with a very noticeable lack of intelligence. Often doctors turn their backs on damage left as the result of abuse because of the fear of embarrassing their patients (WAC, 1994). It is time to declare war on domestic violence. Domestic violence will always be a part of our culture. Women are still not considered equal and historically it was acceptable to beat your wife if she was out of line. Wi th today’s broken marriages and extensive abuse of alcohol and drugs, the matter will only get worse. If strong initiatives are not instilled now, there will be many unnecessary deaths due to the rise in abuse.

Themes in Catch-22

In Catch-22, Joseph Heller explores the value of life and morality and the absurdity of war through his contrasting characterizations of Milo Minderbinder and Yossarian, the military base setting, and the conflict between Yossarian and Colonel Cathcart. Catch-22 is a satire on the bureaucratic nature of the military during World War II. Throughout Catch-22, Heller explores different character’s reactions to the insane and arbitrary nature of the military bureaucracy. The protagonist, Yossarian, desires above all to preserve his life. However, his life is continually threatened by the increasing number of missions Colonel Cathcart, the principle antagonist of Catch-22, requires him to fly. Heller characterizes Milo Minderbinder through the physiognomy of his last name. Minderbinder combines two of Milo’s characteristics – â€Å"mind† and â€Å"bind†. Milo has the lowly job of mess hall officer when he arrives on the military base in Pianosa. Milo explains to Yossarian that his goal is â€Å"give the men in this squadron the best meals in the whole world† (64). Milo creates an international syndicate that makes money by trading between the companies it owns. Even Yossarian frequently fails to understand how such a system is possible. Milo explains the system behind the syndicate: â€Å"I make a profit of three quarter cents apiece when I sell [the eggs] to me and a profit of two and three quarter cents apiece when I buy them back from me. That’s a total profit of six cents an egg† (230). However, what starts as a brilliant scheme to make money by buying food becomes sidelined when Milo begins selling information to both the Americans and the Germans. Heller explains Milo’s ability to manipulate both sides: â€Å"His planes were able to steal over in a sneak attack without alerting the German antiaircraft gunners; and since Milo knew about the attack, he was able to alert the German anti-aircraft gunners in sufficient time for them to begin firing accurately the moment the planes came into range† (255). Milo convinces the Germans to pay him for every American plane they shoot down, and convinces the Americans to pay him for every target they destroy. Because both sides of the war pay him for their efforts, Milo symbolizes the absurdity and arbitrary nature of the war. While Milo uses the war to make profit, Yossarian does his best to escape the absurdity of the war. Heller characterizes Yossarian through a flashback scene. During the Siege of Avignon, Yossarian’s friend Snowden dies in Yossarian’s arms. While in the hospital, Yossarian reflects on the lesson that incident taught him: â€Å"Man was matter, that was Snowden’s secret. Drop him out a window and he’ll fall. Set fire to him and he’ll burn. Bury him and he’ll rot, like other kinds of garbage. The spirit gone, man is garbage† (440). The lesson Yossarian learns about the value of life from his friend dying in his arms characterizes Yossarian and presents the central meaning of Catch-22. Earlier, while introducing Havermeyer, the lead bombardier of Yossarian’s squadron, Heller explains, â€Å"Havermeyer was a lead bombardier who never missed. Yossarian was a lead bombardier who had been demoted because he no longer gave a damn whether he missed or not. He had decided to live forever or die in the attempt, and his only mission each time he went up was to come down alive† (29). Yossarian’s desire to live epitomizes Heller’s central theme that life is valuable. The bureaucratic culture of the military base in Catch-22 represents blatant disregard of life, and by contrast, the value of life and morality. In the military base, men can be court-marshaled simply because they are disliked by one of their superior officers. Clevinger, one of Yossarian’s friends, who Heller describes as being â€Å"one of those people with lots of intelligence and no brains† (68), is court-marshaled, and, as Heller states, â€Å"the only thing missing was something to charge him with† (71). Clevinger’s trial is ridiculous; Lieutenant Scheisskopf spends so much time correcting the way Clevinger speaks that Clevinger cannot say a word in his defense. Heller goes as far as to say, â€Å"Clevinger was guilty, of course, or he would not have been accused, and since the only way to prove it was to find him guilty, it was their patriotic duty to do so† (81). In such an environment, where men are convicted of crimes simply for the revenge or amusement of their superiors, life becomes absurd. Through contrast with such an environment, Heller presents the actions of characters who try to separate themselves from the meaningless bureaucracy of the military base and live on the basis that life and morality have meaning. The central conflict of Catch-22 is the conflict between the opposing moralities represented by Colonel Cathcart and Yossarian. Colonel Cathcart’s greatest desire is to become a military general. Cathcart pursues promotion in an altogether unscrupulous manner. Heller explains that â€Å"forcing his men to fly more missions than everyone else was the most tangible achievement he had going for him† (214). Cathcart sets his goals ahead of morality. He is willing to force hundreds of soldiers to risk their lives for his promotion. Heller appears to have little respect for Cathcart, â€Å"Colonel Cathcart did not have a chance in hell of becoming a general† (215). Yossarian, on the other hand, is unwilling to make a decision that would benefit him at the expense of the lives of other soldiers. In response to Yossarian’s unwillingness to participate in the war, Colonel Korn offers him the choice to be sent home with an honorable discharge or be court-marshaled. During the process of presenting the plan to Yossarian, Korn establishes the basis of Yossarian’s later refusal of the plan: â€Å"You’d have to be a fool to throw it all away just for a moral principle† (428). Yossarian initially accepts the deal, in what he later describes as a â€Å"moment of weakness† (441). Later, however, Yossarian realizes that the deal is â€Å"best for Cathcart, Korn and me, not for everyone† (442). On moral grounds, Yossarian refuses a contract that presented him with an opportunity to obtain safety and honor. By contrasting Cathcart’s unscrupulous pursuit of promotion with Yossarian’s willingness to jeopardize his life for the sake of morality, Heller demonstrates the importance of life and morality. Catch-22 is an undeniable classic for Heller’s presentation of a man who finds meaning and morality within a setting that promotes absurdity. Heller contrasts the characterization of Milo Minderbinder with Yossarian, sets Catch-22 in a military base, and establishes a conflict of ideals between Colonel Cathcart and Yossarian in order to highlight the meaningful nature of life and morality.