399 Accounting Theory Essay

399 Accounting Theory Essay 399 Accounting Theory Essay Under the ill-equipped outer condition change environment, Enron didn't prepared for confronting the difficulties however switch the pioneer in an improper planning. The difficulties have been occasioned by shifts in the market structures from being a legislature directed open utility, to a deregulated free market, and the present free market structure (Dillard, 2011).According to the instance of â€Å"collapse of Enron† three moral issues could be finished up as deregulation, trustworthiness of pioneer and unscrupulousness forceful culture. Moral issues The key moral issues that prompted the ruin of Enron Company are: * The principal moral issue driving at Enron Company is deregulation. The leading body of executive and chief they didn't get to their obligations. The board didn't successfully control the money related dangers. During the reviewing or financing system, the inward control didn't function admirably to finish the inspecting and money related reports viably. Skilling’s authoritarian administration in addition to overlooking the laws and guidelines driving the entire association as far as possible of bluff edge. Such huge numbers of individuals engaged with this money related outrage including the CFO Andrew Fastow being charged liable to different criminal offenses. The inward control systems didn't work by any means. The review reports didn't mirror the genuine review level. The bookkeeping issue is Skilling dodged inner controls by controlling bookkeeping and reviewing measurement numbers which make bubbles. For instance, Skilling powers over practically all realities of association, especially with respect to its bookkeeping methodology. Income the board was cultivated to a great extent utilizing specific reason elements, bookkeeping â€Å"reserves for possibilities â€Å"and mark-to-showcase bookkeeping ,which recorded benefits from long haul bargains promptly and ,hence, underlined momentary outcomes. The â€Å"cowboy capitalism† put focus on the merchants for transient yield. * The second moral issue lacking at Enron Company is there is uprightness of the pioneers. There was a contention intrigue which energize by Skilling. At the point when the outside inspector does their review systems get the extra broad counseling charge. The connection among chief and inspector is amazingly close by and by that driving the invalid examining process. On account of Skilling and the specialty unit pioneers keep change the monetary and review record in an obscure manner, there is zero chan ce for the firm to discover the potential hazard prior.. Skilling consistently change money related records to dazzle the experts. (free ,2007) Compare to Kinder’s sensible authority style, Skilling urge daze faithfulness to accomplish the objectives. Skilling himself, yet additionally unit pioneers and representatives figure out how to control the framework. Another basic attribute of skilling’s initiative style was the significance of remuneration and status .the motivation behind pay plan is to enhance the administrators, not to improve benefits or increment investor esteem. Skilling’s administration style had developed over various years. â€Å"Skilling dazzled lay when he proposed shaping a â€Å"Gas Bank†, which exploited the way that the momentary interest and gracefully for gas was constantly out of balance† (free,2007) * The third moral issue influencing Enron Company is Dishonesty association culture which Lack of transparence. This is th e essential disappointment of profound quality.. Contemptibility association culture influences many working regions. Under the aspiration of Skilling and his Skilling style administration, the entire air of the association is too forceful to even think about controlling. Enron’s ‘rank-and-yank ‘machinations made â€Å"an condition where representatives were reluctant to communicate their assessments or to address untrustworthy and conceivably illicit business practices†. Enron has a commitment to follow organization approaches, to guarantee precise money related detailing, and to ensure workers’ security. Workers were urged to be merciless in accomplishing their objectives in negligence for the guidelines of their callings. The

Assessment and Planning of Discharge Needs in Geriatrics Essay Example for Free

Appraisal and Planning of Discharge Needs in Geriatrics Essay Older patients have one of a kind release arranging needs. All things considered, the clinic medical caretaker and case supervisory group may wind up tested to distinguish the requirements of every patient, except to likewise address those necessities when arranging the patient’s release. On account of Mr. Trosack, a 72-year-old single man being released following an all out hip substitution (THR), cautious appraisal of his home circumstance should be finished preceding release to guarantee his security and proceeded with recuperation once home. Human services Issues After assessing the patient’s outline and performing interviews with the patient and his family, the caseworker distinguishes three social insurance gives that should be tended to on release.  ·The quiet concedes he has not seen a specialist in more than 10 years preceding this hospitalization.  ·The understanding has been determined to have two new medical problems: hypertension and diabetes.  ·He has been endorsed new prescriptions for each new analysis that he should keep taking after release.  ·The quiet can't recognize pills he as of now takes at home, expressing essentially that they are â€Å"vitamins† for â€Å"energy. Significance of Healthcare Issues Each of these issues should be routed to guarantee Mr. Trosack’s wellbeing and proceeded with recuperation after release: The patient has not seen a specialist in more than 10 years preceding this hospitalization. It is significant for the case manager to discover why the patient has not seen any specialists, as it might be impeding to his prosperity. For instance, did he have a terrible involvement in a past supplier and will not return? Or then again, has he quite recently not felt sick? Is his thinking capacity despite everything sound? Or on the other hand, is there some disarray? Is it true that he is trying to claim ignorance or confronting dread that has shielded him from seeing somebody? On the off chance that the patient can settle on quality choices and just has no worries, he may find real success at home. In any case, it might likewise be that he is uninformed he ought to be seeing a doctor, as â€Å"elderly patients may not report manifestations that they consider some portion of ordinary aging† (Besdine, 2009, para. 9). What's more, in the event that he has had a terrible involvement with the past with a doctor, it might have lead to a doubt of the whole calling. On the off chance that he has been declining to see a specialist regardless of certain worries throughout the years, it could portend comparable circumstances later on. He may not call when new issues or questions emerge about is new drugs. What's more, as confirm by the bureau of unused prescriptions in the restroom, he has a past filled with poor consistence, which could additionally affect his wellbeing. By talking about the purposes for his absence of precaution care, the caseworker will better comprehend the patient’s attitude and any worries he may have. On the off chance that a past provider’s treatment or conduct has caused a doubt of the calling, the caseworker can prescribe or acquaint the patient with different suppliers, particularly those that represent considerable authority in thinking about geriatrics, as these suppliers have specific preparing in thinking about the older. Whenever cost is a factor, the caseworker can allude the patient to pertinent projects, for example, food stamp projects, protection and Medicare supplement arrangements, state-based projects, medicate organization help projects and that's only the tip of the iceberg. On the off chance that transportation is an issue, the caseworker can allude to territory organizations or senior resident habitats to use ease or volunteer-driven administrations that help with shipping seniors. The patient has been recently determined to have hypertension and diabetes. New clinical analyses can be alarming for any individual, however with older patients, it can frequently realize another degree of vulnerability and nervousness. Like all patients, they have inquiries concerning the new conclusion and endorsed meds. Be that as it may, the old patients of today experienced childhood in when clinical issues were not transparently examined. Furthermore, presently, society frequently takes a gander at senior residents as â€Å"lesser† citizensâ€a hotspot for cleverness and pity in the media, more vulnerable, less gainful and expected to resign as they age (Day, 2011). As a result of the manner by which they were raised and the convictions of society today, older patients may not feel great posing inquiries. Knowing this, the medical caretaker will search for extra hints from the patient’s meet concerning how Mr. Trosack is feeling about his new judgments. During his meeting with the caseworker, the patient appears to be hesitant to acknowledge his new judgments. Expressing he doesn’t need any â€Å"darn† meds and doesn’t like being â€Å"disabled,† the patient additionally shows disappointment. At the point when a patient communicates this degree of dissatisfaction and refusal, there is an expanded hazard for absence of consistence. The requirement for training is extraordinarily expanded in this older patient. Since he has no outward manifestations of his new determinations, the patient doesn't feel he needs the new meds. The attendant needs to enable the patient to comprehend that his prescriptions should be kept on keeping future side effects from happening. Moreover, the attendant should know about extra difficulties the patient may bring about. Since old patients have frequently lost a few individuals from their family (guardians, kin, even kids sometimes), they are a lot of mindful of their own mortality. Another conclusion can bring another attention to that mortality, in some cases prompting a downturn. When arranging other release needs, the caseworker needs to incorporate these components into her arrangement. Home wellbeing attendants can help by visiting the patient at home during the week to guarantee legitimate medicine organization just as evaluating the patient for indications of gloom and compounding hypertension, diabetes or sorrow. The patient has two new prescriptions to proceed upon release and can't distinguish pills he as of now takes at home. With the patient’s new conclusions, he has been recommended new prescriptions. He has just voiced resistance to the possibility of proceeding with these new drugs since he doesn't feel he needs them. Since he doesn't feel they are required, he is probably going to have poor consistence in taking the meds. The patient would profit incredibly from instruction concerning why the meds have been recommended and thatwith fitting compliancehe will be bound to stay liberated from indications. The patient being not able to state which pills he takes regularly is cause for concern. Without the name of the pills, its absolutely impossible to check its general security. Besides, the attendant and caseworker can't make certain there are no contraindications to taking the recently recommended meds with the pre-affirmation supplements. The patient’s failure to review the name of the pills additionally emphasizes the worries above in regards to the new drugs he has been recommended. The caseworker needs to work with the patient’s attendant to guarantee the patient comprehends the significance of keeping up a present drug list, including over-the-counter â€Å"vitamins† for â€Å"energy,† to stay away from future issues when being seen for other clinical concerns. The Interdisciplinary Team For the patient’s release to be a triumph, the caseworker needs to join suitable individuals from the human services group to make a release arrangement. On account of Mr. Trosack, this interdisciplinary group needs to incorporate the patient’s nurture, physical and word related treatment staff, a dietician, a drug specialist, and staff from the neighborhood home wellbeing organization or general wellbeing area. Every individual from the group will bring to the release plan a one of a kind vision for the patient’s recuperation. The attendant knows about the patient’s clinical history, just as his emotions in regards to his new conclusions and prescriptions. S/He has figured out how best to speak with the patient and attempted to instruct the patient on his new medical issues and meds. In making a release plan, the attendant will impart this data to the home wellbeing medical caretaker, incorporate the medicine and treatment regimens that are to be proceeded, and distinguish objectives for the patient identified with each. The physical specialist will teach the group on the patient’s capacities and restrictions according to the patient’s ambulation and moves. He may visit the patient’s home to finish an assessment of extra needs. What's more, he will make an activity routine for the patient to proceed with once home and make suggestions for assistive gadgets that the patient might have the option to utilize. The word related advisor will likewise distinguish assistive gadgets and proceeded with treatment needs, in any case, these proposals will be corresponding to the patient’s exercises of every day living (ADLs) as opposed to ambulation. She will watch the patient get totally dressed to distinguish any unique needs and evaluate chance (can the patient tie his shoes or will the bands be a fall peril? ). She will evaluate the patient’s capacity to shower or wash, searching for deficiencies or wellbeing concerns. She may likewise visit the home to finish a home security assessment, watch the patient has he completes his ADLs, and make suggestions for approaches to modify his strategies to guarantee wellbeing. The dietician will make healthful suggestions dependent on the patient’s requirements for sufficient mending. In doing as such, she will contemplate his capacities and confinements distinguished by the physical and word related advisors. The dietician may recommend menus for the patient to follow. What's more, her insight into nourishment will consider proposals on simple to-convey nourishments, tidbits or enhancements that require no refrigeration and can be put away outside the kitchen, making it simpler for the patient to acquire. The drug specialist will give different individuals from the group with data identified with his prescription routine. He will make the other colleagues aware of

The Failures of the Federal Aviation Administration (FAA) :: Essays Papers

The Failures of the Federal Aviation Administration (FAA) One hundred and ten individuals were murdered on board ValueJet’s flight 592 May 11, 1996. Government Aviation Administration’s (FAA) inability to address the issues found in an assessment added to this grievous accident (McKenna 59). FAA examinations are adding to such a large number of passings on board significant aircrafts. The debasement in the framework has lead to many alarming measurements and issues yet there are still a great deal of enhancements for the FAA. The FAA’s inability to examine and report glitches caused 26 instances of uncontained circle/spacers. Likewise 10 instances of uncontained edges, 9 reversers, 9 flames in the undercowl, 6 motor partitions, 6 case breaks and 1 cowl detachment. Airworthy planes that fly into territory are the main source of mishaps. Pilots don't have the foggiest idea where they are going corresponding to the ground however the airplane is leveled out. It has slaughtered 2,396 individuals from 1987 to 1996. Measurements show that U.S. transporters are the most secure on the planet. Anyway the Safer Skies program by NASA predicts constantly 2010 there will be 6 or 7 calamitous mishaps for every year if changes are not made soon (Hilkovitch 4). The FAA obtained a notoriety for being the gravestone office since it just tends to risky situations after deadly air catastrophes happen. General Accounting Office (GAO) found that examiners frequently don't review infringement since they are excused and proposed fines are put aside by their bosses. FAA examiners found that contractual workers painting a few ValueJet planes inappropriately reinstalled rudders used to control the plane. AirTran Airlines had misrepresented records, inappropriate support, defective fixes and rehashed disappointments to direct contractual workers. Here is a case of an examination report for AirTran Airlines: - 3 examples of neglecting to appropriately compute the best possible weight and parity of airplane to decide safe take off and landing speeds. - A senior pilot who regulates the capabilities of different pilots distorted data about the experience of an undefined number of them. - Failure to analyze seven planes’ transponders, which conveys elevation and directional data to traffic controllers, after the planes get significant upgrades. - Improperly prepared specialists redesigned an unknown number of lodges to clear a path for bigger business-class situates and change the passengers’ crisis oxygen framework (Associated Press 12).

Sports Management

Question: Compose a report on Sports Management. Answer: Presentation Reacting to mess and getting great results is consistently the away from of managers, however regularly if structures to be an issue because of the development of noteworthy obstacles inside the framework. Reacting to specific issues turns into a chiefs first duty and it plainly thinks about the ability that the person in question has as a director. Frequently it is seen that authoritative chaos is hard to be dispensed with and an association endures the managerial wreckage made by someone in particular or a gathering of individuals. It is essential to make reference to that reacting to managerial chaos includes various developments that guarantees that the wreckage made is viable tended to and reacted so as to proceed with the activities of a specific association. Regulatory deficits that influence the activities of a specific association must be taken care of successfully or probably it may influence the drawn out plans of an organization (Jackson, 2014). The current instance of Administrative wreckage features the issue of Montana State High School Athletic Association (MSHSAA) where the association has genuine ramifications for poor games the executives and its related angles. The contextual analysis will feature the various parts of the board that is applicable to managerial weaknesses of the association. The examination will include the conversations of a few issues which relate to the subject of vital administration in an organization. The investigation considers vital administration issues, authoritative conduct, human asset the executives and game administering viewpoints. The case particularly accentuates on the various authoritative procedures a game director would confront. The case plainly uncovers the conceivable potential boundaries an overseer is probably going to confront while attempting to settle down in this industry. There are a few issues that have been enrolled in this investigation plainly indicating the potentia l dangers that they could have on the effective organization of a games body (Pedersen Thibault, 2014). The current investigation will accept an open door to adequately talk about the key issues associated with the case and viably give answers for them so as to finish the examination effectively. Simultaneously it will likewise attempt to dig profound into the parts of authoritative conduct and vital administration gives that will assist with clearing up the regulatory wreckage and run the tasks of the association easily. The key difficulties and obligations of a games chairman would be featured allowing a chance to successfully examine the legitimacy and the unwavering quality of the discoveries accomplished from this current investigation. By and by the games business has a facilitators position and it is significant for the understudies to understand the basic issues and difficulties that an organizer faces. The facilitator requires certain abilities sets to satisfy the manageria l obligations and it is significant for understudies considering the executives to know about the given regulatory duties and ranges of abilities. The current investigation will be viable in drawing in different games the board understudies as it examines the authoritative duties that go with all the various games organization positions. The current instance of Montana State High School Athletic Association would assist us with addressing the key target of the investigation to viably react to authoritative wreckage (Atalay et al., 2013). Difficulties and Issues Faced in upgrading Basketball Referee Program at MSHSAA There are different difficulties and issues which have steadily crawled up and hindered the advancement of the Referee program upgrading at Montana State High School Athletic Association. As given for the situation study the association has not been dealt with well throughout the years by the past executive at the workplace and this has offered ascend to various issues and difficulties that Mr. Davis Tripp needs to deliver to build up the activity of the MSHSAA. There is a ton of data accessible for Tripp to use to present appropriate reparations in the development and vital choices made for the smooth activity of the association. There are various key difficulties that the last head Mr. Jack Mason made for him to come and succeed. As a games organizer it is critical for Davis Tripp to distinguish the difficulties and issues that are there to be unraveled. The current instance of game organization is multi faceted and has a few issues identified with organization (Horine Stotlar, 201 3). The case has mirrored that it has various issues and difficulties in various segments of the association for example key administration issues, authoritative conduct issues, and human asset the board difficulties, initiatives deficiencies and so forth. Furthermore there are likewise absence of managerial strategies and methodology relevant to the administering and sorting out ball games. Aside from this it is additionally essential to deal with the important issues to advance the enthusiasm of different games like Baseball and Rugby and whatnot. The difficulties and issues are given beneath as per their significance and potential ramifications on the association: Vital Management Issues: With Jack Mason leaving the workplace with a great deal of difficulties behind him, it put MSHSAA in a difficult situation (Houlihan, 2014). The previous executive didn't have an incredible residency at MSHSAA and experienced a ton of difficulty with respect to the board issues. The association truly neglected to set up appropriate vital administration arrangements, it neglected to create crucial, and destinations which is critical for the viable activity of the association. Vital administration issues are significant and ought to be given fundamental significance as this structures to be the mainstay of an association. For an organization surrounding mission, vision and goals would assist with accomplishing long haul plans of the association. As there was no vital administration arrangement in the association one might say that the MSHSAA would fall prey to various administration escape clauses that are probably going to influence the activity of the association. It was very obvious during the residency of Jack Mason that Montana State High School Athletic Association arrived at new low which could be named as the consequence of poor vital administration choices. Henceforth it is very significant that during the residency of Davis Tripp the MSHSAA effectively outlines vital administration strategies like powerful crucial, and present moment and long haul targets which would support Mr. Tripp to bring the wrecked in the groove again successfully (Rtten et al., 2009). For this situation having the partners on the same wavelength is significant as poor key administration arrangements have exceptionally influenced the partners. The school b-ball groups havent had an extraordinary season and then again there were some extreme issues which came up during the residency of the previous executive which influenced the relationship of MSHSAA with its partners. The officials werent given appropriate evaluations and school groups werent furnished with foundation to perform well. B-ball directing issues: B-ball directing issues arrived at a new low during the residency of the previous overseer. Mention that Montana State High School Athletic Association underlines on Basketball which has not experienced steady advancement in the school which has become a genuine issue. This is the thing that Davis Tripp should consider while patching up the framework for the advancement of the general framework. The ball directing framework in MSHSAA has been influenced as refs have quit any pretense of working for this association because of its evil treatment of the officials. The administering arrangement of the games has been influenced and because of this the trust over the association has been influenced (Gillentine et al., 2009). This issue was made as number of arbitrators working for the association gradually and consistently diminished. It could be found in the chart given beneath. Fig 1: Referees by number throughout the years The above diagram shows that the quantity of officials directing has diminished to a huge level before. When MSHSAA had around in excess of 900 enrolled authorities administering ball games for the association in 1980 it step by step declined throughout the years and came up to practically 50% of what was there during the 80s to 500. This is one of the key reasons that MSHSAA has confronted games administering issues. One might say that the poor relationship the executives by the previous facilitator is one of the key reasons that such a significant number of refs have declined offers from Montana State High School Athletic Association. In the year 1980 whenever female authorities were accepting an open door to break into administering ball coordinates the MSHSAA was the best spot to be which is obviously appeared in the diagram. During that time an absolute check of female authorities was 200 which slowly expanded up to 450 in the middle of 1985 and 1990 yet began encountering a con tinuous decay from mid 90s and now the tally till 2010 was the most reduced o just around 100 might be even under 100 female authorities willing to directing ball matches. This is another significant issue for Mr. Tripp as bringing more arbitrators energetically will assist the association with reviving its past wonder and will have more options in dispensing authorities in bin games (Sam, 2009). This is in truth a key development as this will build arrangements and will permit work open doors for individuals. In general it is critical to make reference to that a large portion of the directing issues should be wiped out as this could influence the presentation of the association and will likewise deny the association to accomplish hierarchical objectives. Separation Issues: Tripp had a useful conversation about the issues of authorities particularly segregation issues with one of his long time associates Amy Summit about the issues with the fema

A massacre The Trail of Tears - Free Essay Example

The Cherokee tribe is a very unique tribe because despite all the events they went through because of foreigners, they were able to stay united and maintained major parts of their culture. The people in the native american tribe usually had high cheekbones, brownish and reddish skin tone, dark hair, and last but not least a bent nose. Their ability to adapt has let them survive until the 21st century. The Trail of Tears, was the act of a relocation of the american indian tribe the Cherokee Indians. They were being moved from the southeast to Indian Territory. The Cherokee tribe was very big at one point, they would control the whole east coast at their peak. By the time of the independence the cherokee had immensely shrunken down. The Cherokee tribe called this event Nunna daul Tsuny which translates to Trail where we cried. They suffered from mistreatment from soldiers, inadequate or no food, diseases, the loss of their homes, and weather. The trail of tears was perhaps a product of the westward expansion. Andrew Jacksons indian removal process, forced the Cherokee tribe to leave their land near the mississippi river to travel by foot all the way to present day Oklahoma. Before westward expansion, the native american people were seen as second-class citizens, meaning that they are not equal to the white people. Because they are seen as second-class citizens the settlers thought that they were better than them and that it justifies theyre inhumane treatment towards them. The status of the native american was seen as if they are inferior to the whites and because of that the whites also thought that since they are inferior to us we can steal their land, kill them, change their culture, and use their resources and land to our benefit. Throughout the trail of tears that lasted around 2 months, the native americans were being mistreated, did not have anything to eat or drink, a lot of them got infected with diseases like sm allpox, malaria, measles, cholera, whooping cough, influenza, pneumonia. Around 4,000 cherokee tribe members died through the trail of tears, the young, elderly, and weak were the first ones to die, not many were able to make it out alive. The Cherokee tribe was forced to immigrate to new land. A lot of their people died, unjustly and with no reasons. The Dawes act forced the native americans to leave their religion, language, homes, and they culture. The native americans were forced to follow the religion, educational system, culture of the white people. The cherokee tribe went to the supreme court to present their case. The supreme courts response was that since they were a nation they could not do anything against the laws passed in the state of Georgia which were implying to relocate them. John Ross spoke to by far most of the Cherokee and had their total help. With settlers moving into the Cherokee land, Ross comprehended that creating an arrangement for the land with the United States was his best choice, since he was in danger of losing the land to Georgia. In mid 1835 he needed to deed a segment of the land to the United States for a measure of cash to be dictated by Congress, with whatever remains of the pro perty deeded to the Cherokee proprietors. The staying point on the Ross bargain was the necessity that the United States and the territory of Georgia perceive Cherokee citizenship, including the privilege to cast a ballot and hold political office. Neither Georgia or the United States could consent this. Today the Eastern Band (North Carolina) includes about 11,000 people, while the Cherokee Nation in Oklahoma claims more than 10,000 people. The Cherokee people as a whole were known for being noble,

4 Mistakes the College Board Made Regarding the June SAT

I want to preface my criticism by acknowledging that College Board and ETS took what was a horrible situation — and that was their own doing, mind you — and made it better than it might have been. At the end of the day, the same cannot be said of any number of corporate mistakes. And yet Most well-advised companies have learned a PR protocol for dealing with â€Å"disasters† — tainted food, product recalls, CEO meltdowns. College Board apparently missed many of those lessons. 1) Take Responsibility When reports first started developing, College Board only put a small blurb on its website that it was investigating the problem and, essentially, putting all of the blame on ETS. On Monday, the release was updated to glibly minimize the problem and act as if College Board had been prepared for this all along. And it still kept the finger pointed at ETS. Students don’t care about blame; they care about scores and college applications. Emphasizing the role of ETS served to minimize College Board’s control over the SAT — not a good thing when it is making the most dramatic overhaul in 75 years. Pretending that the SAT was constructed to handle just this sort of doomsday scenario was tone deaf and implied that College Board had been over-testing students by a third for decades. 2) Put Senior Executives Out Front Unsigned web posts and grudging statements from communication directors imply that the College Board did not take the issue seriously — an issue that impacts almost 500,000 testers! If College Board President David Coleman can’t be bothered to address the problem, what more important tasks is he working on? 3) Solutions, not Spin Explain why the mistake happened, what steps have been taken to prevent it in the future, and what solutions are being offered. To its credit, College Board did come out with a partial solution on Monday. It did not handle everything well and did not think through the obvious follow-up questions from students — Will these scores hurt me? Can I cancel the scores? Can I retake the test for free? Have you surveyed your college membership to make sure that they’ll accept my scores? College Board has yet to provide any hard data to back up its claims. Spin also created an obvious  dissonance. College Board was quick to trumpet the fact that the multi-section structure of the SAT saved the day. One can almost hear the movie trailer voice in the statement that test administrations can be fragile, so our assessments are not.    College Board  was probably a little too quick to trumpet that fact. The redesigned SAT — the one that they have been heavily promoting and that will arrive in March 2016 — is not based on a multi-section structure, and cross-domain scores mean that sections are inter-dependent. One printing error on the new SAT and everything has to be wiped clean. It could be argued that the simpler structure — also in use by the ACT — will be less confusing and less prone to printing errors. The idea that the College Board had an extra section in reserve is unsupported by any evidence. Nowhere in the original construction documents, decades of research, multiple technical manuals, and specifications for several test re-workings can I find any mention of superfluous questions added to make the test resilient to fire drills and power outages to mistiming and disruptive behavior. Creating hundreds of extra questions is expensive. Printing and shipping costs would go up. And proctoring and other administrative costs would be much higher. In short, College Board and ETS would have been spending millions of dollars each year to protect against a once-in-a-lifetime event. 4) Don’t let rumors and opponents take the lead. Get ahead of the story. Rumors and fear swept through online forums and social media while the College Board remained mum. It has been in catch-up mode throughout the incident. College Board is compounding its pain by responding in bits and pieces. The error impacted 1 section. The error impacted 2 sections. Students might receive a free October test. They might not. They will. College Board kept referring back to a changing web post rather than explaining things fully to their audience. Not once has College Board tweeted any information about the situation. Every delay or change in the story hands a megaphone to SAT opponents such as Bob Schaeffer at FairTest. It must have left some folks at the ACT headquarters in Iowa City sniggering. Earlier this spring ACT put out a piece extolling its own long-term consistency and making a not-even-thinly-veiled attack on the new SAT’s radical redo and the tests previous revisions and score recentering. The title of the ACT piece sounds prophetic in retrospect: Why Scores on the ACT Test Are Scores You Can Trust. The fact is that this sort of printing error could have happened to ACT or Pearson or ETS, and no testing company is setup to deal with the scope of what developed on June 6. It happened to the SAT, though, and College Board needs to be the one addressing it fully. Want to learn how students should respond to mishaps on test day? We have come up with six strategies that every student should know.

Assisted Suicide How Can A Person Reach Salvation If...

Another question Weber might ask about assisted suicide is: How can a person reach salvation if they kill themselves? In The Protestant Ethic and the Spirit of Capitalism, Weber explains that, â€Å"the rational organization of life on the basis of the idea of the calling. It was born out of the spirit of Christian asceticism† (Weber, 1930, CST pp. 307). This means that people live to fulfill their calling. Their calling can be their work, some accomplishment, or anything that they feel is their purpose in life. Since Weber believed that the purpose in life is to fulfill this calling, he might answer that a person can still reach salvation if they have fulfilled their purpose in life. He claims, â€Å"the psychological motivation that arose out of the conception of work as a calling and as the means best suited (and in the end often as the sole means) for the devout to become certain of their state of salvation† (Weber, 1930, CST pp. 307). By fulfilling their calling, a person can confirm that he has achieved salvation. This confirmation is the psychological motivation to live a purposeful life. He also pointed out that â€Å"people do not wish ‘by nature’ to earn more and more money. Instead, they wish simply to live, and to live as they have been accustomed and to earn as much as is required to do so† (Weber, 1930, CST pp. 301). People want to live their lives simply. So by fulfilling their calling to the required minimum for the guarantee of salvation, an individual will be content.Show MoreRelatedA Brief Note On The Physician Assisted Suicide1349 Words   |  6 PagesPaper Two- Physician Assisted Suicide Throughout many years, Individuals have struggled with the thoughts of physically harming themselves, which usually leads to suicide. Depression and anxiety are a disease that takes over human-beings self-determination. 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No attempt has been made to impose a logical order on the illogicality of the book. Book I In the preface, after some autobiographical material, the author gives his reason for writing the work, which is to shed light on the

Essay on Defining Voluntarism - 2136 Words

1. (652) In the reading of The Sources of Normativity, Christine Korsgaard discusses four basic theories for the justification of morality: Voluntarism, Realism, Reflective Endorsement, and the Appeal to Autonomy. For the purpose of this essay, I will be defining Voluntarism, outlining the argument that Korsgaard presents for Voluntarism, and explain her criticism for why it fails. First of all, let me start off by defining the meaning of Voluntarism. Voluntarism is the theory that God or the ultimate nature of reality is to be conceived as some form of will (or conation). This theory is contrasted to intellectualism, which gives primacy to God’s reason. (Internet Encyclopedia of Philosophy) The will, as referred to in the†¦show more content†¦Christine Korsgaard’s criticism for the reason why the theory of Voluntarism fails reflects upon the fact that the authority or divine power making the laws can make anything right or wrong. Korsgaard goes on to explain a si tuation in which you are a student in her department and are thereby required to take a particular course, in this case, a logic course in order to receive your degree. If you are in her department and she, having authority over you, requires you to take the course and you fail to do so, then you are at risk of not receiving your degree. On the other hand, if you are not a student in her department, she can give several reasons as to why the logic course is needed but you are not required to take the course and can hereby make a decision as to whether or not you wish to take the course, which Korsgaard goes on to explain, is why authority is needed in order to enforce the laws. You can take the course because you realize the importance, out of fear of not receiving your degree, or just for the simple fact that it is a required course. Even if the obligation was removed, the question lies among whether or not the moral agent will continue to perform the duty. It is Korsgaard’s theory that a governing body is needed to enforce the obligation in order for the action to take place and that governing body is, in what she believes, our own self. We â€Å"command ourselves† to do what is morally right, good, and just. For example, prior to theShow MoreRelatedEuthyphro, A Dialogue Written By Plato1099 Words   |  5 Pagesand the definition of theological voluntarism, it will become apparent that Euthyphro is not a theological voluntarist. This paper will first explain the definition of theological voluntarism, and what it means to be a voluntarist; next it will describe Euthyphro’s definitions of piety and the flaws of them. Finally, I will consider an objection and follow with my answer and conclusion. 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Kate and Edward Fullbrook (1994) have challenged these interpretations of Beauvoir as a Sartrean, arguing that Beauvoirs metaphysical novel, She Came to Stay (1943), traditionally assumed to be an applicationRead MoreThe Idea Of An Omnipotent Essay1870 Words   |  8 Pagessuccess. In this essay, I intend to look at, as the question poses, whether ‘A being is omnipotent if it has every power which it is logically possible to possess’ is an adequate definition of omnipotent and then move on to look at some other ways of defining omnipotence to see if they do any better. Omnipotent quite literally means all powerful, Omni- all, potent-powerful. Most theists believe there to be one all-powerful, perfect being, so the idea of an omnipotent being is essential to mostRead MoreRole of Ngo in Environmental Management1783 Words   |  8 Pagesare typically value based organizations which depend, in whole or in part, on charitable donations and voluntary service. Although theNGO sector has become increasingly professional over the last two decades, principles of altruism and voluntarism remain key defining characters. NGOs range in their size and scope from large charities as CARE, OXFAM, World Vision of global fame to regional, national and community based self help groups. They include research centres, religious institutions and professionalRead MoreManaging Non Profit Organisations7701 Words   |  31 Pagesvoluntary agencies in their dual functions as value-guardians and service-providers; Hudson (1999) and Paton (1996) identify the valueorienta tion of non-profit organisations as their essential feature; Tonkiss and Passey (1999) suggests that trust and voluntarism are at the centre of non-profit organisations. Billis (1989) sees ambiguity as the essence of most non-profit organisations; and Lohmann (1989) finds that the notion of the commons is the key to understanding this type of organisation. The problemRead MoreGood Csr - Bad Csr in Telecommunications Industry4557 Words   |  19 Pagesactivities and thus contributing to the firm s effectiveness in accomplishing its mission†. The Lee Burke and Jeanne M. Logsdon framework (BL) essentially talks about five dimensions of corporate strategy – namely centrality, specificity, proactivity, voluntarism and visibility - which according to them should be the basis for identifying the relationship between CSR and the firms strategic interest. 2. SELECTION OF INDUSTRY I have chosen the telecom industry and have done comparative evaluationRead MoreIn the story of The Island of â€Å"Kora†, the island had been devastated by a violent earthquake that2800 Words   |  12 Pagesdivine command theory hold that the concept of right and wrong is that God either commanded the action or it is forbidden by God. That God was the deciding factor and nothing else. (Frankena, 1963, 28). 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Successful Female Crime Drama Leads Where Does that Leave...

In recent years, there has been a gender shift in crime dramas on television. In the 70s, 80s, and early 90s, the viewer saw the lead characters to be heavily male dominated with a woman thrown in for mostly sex appeal. The shift from the stereotypical nuclear family, with a stay-at-home mom, has impacted many genres of television programing and exemplified in Paul Cantor’s â€Å"The Simpson: Atomistic Politics and the Nuclear Family,† when referring to the deviation from a historic ideal family â€Å"in fact [the breakdown] should be regarded as a form of liberation from an image of the family that may have been good enough for the 1950’s but is no longer valid in the 1990’s† (737). Popular television has extracted â€Å"women† from their â€Å"household†Ã¢â‚¬ ¦show more content†¦However, the viewer never really sees her as a mother but as an agent in the FBI. Deborah Jermyn examines this issue in â€Å"Women with a Mission: L ynda La Plante, DCI Jane Tennison and the Reconfiguration of TV Crime Drama,† in which she claims, â€Å"to cross the boundaries of equality of profession and establish credibility, many of the lead females are portrayed as single and childless or an absentee parent (48). The negative message sent to viewers is that motherhood takes a back seat to a career that has importance. While there are women who will choose a career over motherhood, for most women motherhood and the caring of their child is a priority in their life. This portrayal of motherhood undermines the reality of what motherhood is to a woman. Crime dramas also tend to portray women as unable to have a career and simply be happy. Women are unrealistically portrayed in the workplace. There always seems to be a character that is running from a personal demon. There is Olivia Benson in Law and Order: SVU who cannot maintain a meaningful relationship with a man. She is either constantly single or sucked into a relationship that has several problems such as a boyfriend on the police force who finds himself in a bind because of his tendency to indulge in illegal activities. CSI’s Catherine Willows always struggled with motherhood and being a single mom. She has an ex-husband who, for the longest time throughout theShow MoreRelatedEssay about The Results of Children in Fatherless Homes16087 Words   |  65 Pagesepidemic in American society. Both forms of disrupted families are harmful to children and to society. The children of single parents are more likely to do poorly in school, commit crimes, and become single parent s themselves. In addition, the increase in single-parent families contributes to such social problems as poverty, crime, and a decline in the quality of public education. Divorce and out-of-wedlock childbirth are transforming the lives of American children. In the postwar generation more thanRead MoreFeminine Mystique12173 Words   |  49 Pages I ve tried everything women are supposed to do, one woman confessed to Friedan. Hobbies, gardening, pickling, canning, being very social with my neighbors, joining committees, running PTA teas. I can do it all, and I like it, but it doesn t leave you anything to think about — any feeling of who you are. ... I love the kids and Bob and my home. There s no problem you can even put a name to. But I m desperate. I begin to feel I have no personality. I m a server of food and putter-on of pantsRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesCentury of Environmental Transitions †¢ Richard P. Tucker 315 About the Contributors †¢ 343 _ IN TR OD UC TIO N Michael Adas B y any of the customary measures we deploy to demarcate historical epochs, the twentieth century does not appear to be a very coherent unit. The beginnings and ends of what we choose to call centuries are almost invariably years of little significance. But there is little agreement over when the twentieth century c.e. arrived, and there were severalRead MoreThe Ballad of the Sad Cafe46714 Words   |  187 PagesWunderkind The Jockey Madame Zilensky and the King of Finland The Sojourner A Domestic Dilemma A Tree, a Rock, a Cloud The Ballad of the Sad Cafà © The town itself is dreary; not much is there except the cotton mill, the two-room houses where the workers live, a few peach trees, a church with two colored windows, and a miserable main street only a hundred yards long. On Saturdays the tenants from the near-by farms come in for a day of talk and trade. Otherwise the town is lonesome, sadRead MoreMarketing Mistakes and Successes175322 Words   |  702 Pagesfull expectations and be an effective instructional tool. Although case books abound, you and your students may find this somewhat unique and very readable, a book that can help transform dry and rather remote concepts into practical reality, and lead to lively class discussions, and even debates. In the gentle environment of the classroom, students can hone their analytical skills and also their persuasive skills—not selling products but selling their ideas—and defend them against critical scrutiny

Military Service Should Be Mandatory For All American...

Mandatory Military Service Military service should be mandatory for all American citizens. In lighter terms we could refer to it as the All American Selective Service Act, which will require all Americans to register for Selective Service as equal partners in the defense of America (Rangel). The average person, at one point or another, considers what they are going to do with their lives. The military has something to offer everyone. Deciding what to do with your life can be filled with uncertainty and procrastination. Selective service offers invaluable experiences, improves character, teach much needed skills and increase patriotism or appreciation for freedom. Due to recent increase in riots regarding black lives matter and our new president elect it demonstrates that the average American citizens needs to experience the entire aspect of how America operates. It would be helpful for citizens to see another side of life instead of what they have been subjected to possibly their entire life. Some may say that Selective service violates our freedom, destroys voluntarism and diverts youth from college education or career pursuit but destroying our America by violent demonstrations and turning on one another should not be the American way (NYLN). So maybe by having the enriched military experience it will bring the American people together for a common goal which is to make American great. The military provides invaluable experiences for the youth of America. Those whoShow MoreRelatedMilitary Should Be Mandatory Essay1137 Words   |  5 Pages In current times, roughly 99.5% of American citizens don’t serve in the military in their lifetime. But is something that needs to be changed by force? Some people could argue that service in the United States military should be mandatory for everyone–in reality, though, that is an impossible and overall disastrous idea. Military service is something that only some people can do–not all people can deal with the lasting effects of war, including many mental illnesses and Post-Traumatic Stress DisorderRead MoreEssay about Our America: Your Duty1516 Words   |  7 Pagesare two classes of people, Civilians and Citizens. What are the differences? Citizens are the men and women, rich or poor that serve in the Federal Service; service guarantees citizenship. This is a short period in which a person serves in the military. A universal service that requires young (Americans) citizen, men and females: healthy and the disable, to obligatory serve an allotment of time. Basically, you have to earn the right to be called a citizen; this sounds like a good idea. 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Citizen’s service is a standard principle of American military service, which places the obligation of service upon citizens to serve and to ensure that the state require those citizens to serve (Dalehite

KING HENRY VI, PART II Essay Example For Students

KING HENRY VI, PART II Essay A monologue from the play by William ShakespeareQUEEN: Be woe for me, more wretched than he is.What, dost thou turn away, and hide thy face?I am no loathsome leper. Look on me. What? Art thou like the adder waxen deaf?Be poisonous too, and kill thy forlorn queen.Is all thy comfort shut in Gloucesters tomb?Why, then Dame Margaret was neer thy joy.Erect his statue and worship it,And make my image but an alehouse sign.Was I for this nigh wracked upon the seaAnd twice by awkward wind from Englands bankDrove back again unto my native clime?What boded this but well-forewarning windDid seem to say, Seek not a scorpions nestNor set no footing on this unkind shore?What did I then but cursed the gentle gustsAnd he that loosed them forth their brazen caves,And bid them blow toward Englands blessed shoreOr turn our stern upon a dreadful rock?Yet Aeolus would not be a murderer,But left that hateful office unto thee. The pretty vaulting sea refused to drown me,Knowing that thou wouldst have me drowned on shoreWith tears as salt as sea through thy unkindness.The splitting rocks cowered in the sinking sandsAnd would not dash me with their ragged sides,Because they flinty heart, more hard than they,Might in thy palace perish Margaret.As far as I could ken thy chalky cliffs,When from thy shore the tempest beat us back,I stood upon the hatches in the storm,And when the dusky sky began to robMy earnest-gaping sight of thy lands view,I took a costly jewel from my neck,A heart it was, bound in with diamonds,And threw it toward thy land. The sea received it,And so I wished thy body might my heart;And even with this I lost fair Englands view,And bid mine eyes be packing with my heart,And called them blind and dusky spectaclesFor losing ken of Albions wished coast. How often have I tempted Suffolks tongue(The agent of thy foul inconstancy)To sit and witch me as Ascanius didWhen he to madding Dido would unfoldHis fathers acts commenced in burning Troy!Am I not witched like her? or thou not false like him?Ay me, I can no more. Die, Margaret!For Henry weeps that thou dost live so long.

Accounting Theory Ontology and Epistemology

Question: Discuss about the Accounting Theory for Ontology and Epistemology . Answer: Introduction The paper examines the ontology and epistemology of positive research and compared the same with positive accounting research to draw references and conclusions about the relationship between human behaviors and accounting settings in the society. The aim of the paper is to undertake a testing by the statistical and hypothesis methods and enable drawing of meaningful conclusions. The aim of the critics is to bring to limelight the shortcomings and flaws in the research models and techniques, each of which is discussed with a sufficient number of results of regression and coefficients and this is the main argument of the paper. Positive accounting is widely practiced these days and so whether it is achieving its aims and objectives would be worth testing. The illustrations from a few good papers are considered and discussed. The real potential of positive accounting might be liberated in the Kuhnian crisis and revolution, the prospects of which are discussed. The discussion of the pro spect gives a glaring example of the current scenario. In a nutshell, the critics justify the real reasons as to why positive accounting research has not been able to achieve its full potential (Fogarty Markarian, 2007). Moreover, this also sheds light on the shortcomings of positive accounting. It is widely said that human being is a rational animal. So human behaviors react based on the circumstances and situations and this does not guarantee a same human reaction even in two similar situations. The main argument of this paper is based on this human behavior and the inquiry built on a scientific research project. The beliefs of various religions are examined and the scientific research has concluded that the world is rationally comprehensible (Spiceland et. al, 2011). The application of scientific research in accounting and the deficiencies in its implementation are discussed. The paper aims at increasing the effectiveness of the positive research by offering some suggestions. The examples from a few relevant research models are presented (Ashton et. al, 2004). Such examples come as an eye opener. These approaches assume that humans act rationally but not in all cases. Hence, this is subjected to some limitation. Fukuyama also suggests that the fundamental concept of a rat ional human behavior is true in 80% of the cases. The end results and expectations are significant. Thus this shows hoe some faulty management decisions are being carried out despite pointing out of the same by the auditors. Hence, it is clear that the management does not completely take into consideration all the fundamentals provided by the auditors and hence, the results carry some deficiencies (Lapsley, 2012). The statistical and hypothesis methods are used to test the different situations of reactions of auditors in real time based on the rationality of human being assumption. But all this has largely failed to explain the real reasons behind the same. The results of these hypothesis methods are largely dependent on the samples selected and hence it fails to achieve its objective. It gets reduced to mere statements that establish relationships between to variables though in real time there are a lot of factors and not just two variables (Frankel et. al, 2002). The fundamental requirement would be to test theories competing against each other rather than testing a single theory for different conditions or hypothesis. Testing different theories will become significant as it will help in determining the status and will lead to a projection of the real scenario (Davila Foster, 2007). This paper focuses that there is a need for better theoretical models that are taken more seriously and are highly specified and highly vulnerable. Apart from this, measurement methods have to be better to enable rigorous testing. The testing should be error free and this can be done when models are effective in nature. Reliable relationships with proxies have to be established which will lead to better linear relationships and establishment of measurement concepts. This will ensure that research papers do not focus on hypothesis testing alone. This leads to a major shift towards the estimation of parameters. Thus the development of measurement concepts is seen as the new way of a disciplined research activity. The results of all this will yield fruits if there is extensive replication, both to confirm the accuracy of the measurements and to explore the limitations of the research. The research question in this article is to examine the effectiveness of positive accounting research and whether there exists any logic or set of predefined notions based on which accountants and auditors act. This is debated both for and against, the critics occupying a major part, though. The hypothesis tested is by taking samples of audit fees charged against the complexity of the audits and the size of the audit firm. This quantitative research tests the basis on which the audit fees are charged, presentation strategies by auditors and use of regression techniques which also form a part of the hypothesis. Type I errors are identified in this model due to the high level of misspecification. The qualitative research tests whether auditors merely fill in the results in the theoretical framework or also test the validity and relevance of the same for the current project. Thus the critical research analysis proves that the hypothesis and testing can never be fool proof and practicall y feasible. The aim of the hypothesis is only to prove that the null hypothesis is wrong though the results are largely based on the sample. Hence this appears to be no closer to reality. This evidences that hypothesis testing provides weak evidence in support of the alternative hypothesis. This leads us to doubt the established facts though we are grossly unaware about which of the facts are true and which not. Thus the value of hypothesis is not very significant in the positive accounting research. Thus the literature review of the paper is to test whether positive accounting research is meeting its aims and objectives and the qualitative and quantitative research models are a reminder of the fact that seeing theories succeed is almost astounding. In short, the entire focus is on positive accounting. Theoretical Framework: It is the varying behavior of the accounting firms and auditors that lead to this research and hypothesis. The overall framework of the accountancy profession is dependent and governed by a set of rules to be followed like accounting standards, so on and so forth. Still, the deviation from these standards and different behaviors in similar situations is the driving force behind this research (Tinker et. al, 1982). The research acts as a bridge that will help in solving various situations. The theoretical substance of the paper is to test the effectiveness of positive accounting research and statistical and hypothesis methods are used for the same. It would be pertinent to mention that statistical methods have its own shortcomings and it is largely governed by the hypothesis conditions decided as the null hypothesis and the probabilities of the occurrence. The results of this hypothesis are widely dependent upon the samples chosen which might not necessarily be a true reflective of the entire population. In short, the selection of the samples might not lead to a fruitful result because a said sample cannot be an indicator of the entire population. Hence, it suffers from this limitation. Another drawback of the hypothesis is that only one alternative hypothesis is considered and if it is weak, then it might be consistent with different theories. The Significance and Limitations of the Article: The limitations of the testing methods and hypothesis are well explained in the earlier sections. To overcome these deficiencies, a more practical approach has to be adopted. The deficiencies of the testing methods are in fact well recognized by the author as the critic of the concept is presented by the findings of various authors. The author draws theoretical conclusions from the research by using the statistical methods that positive accounting research is not achieving its aims and objectives. The results of the hypothesis prove the rational behavior of accountants and auditors who react based on facts and circumstances (Francis, 2006). These limitations give us a feel that the testing methodologies are a mere eyewash and do not lead to any meaningful conclusions that could contribute to the growth of positive accounting research. It would be pertinent to note that though the article discusses at length the limitations of the hypothesis methods, it not reduce the significance as the author has also made a serious attempt to provide solutions for a successful positive research program like using vulnerable models that are stringently tested, use of analytical modeling, a focus on measurement rather than testing, replication and more replication (Antle et. al, 2006). The article further goes down to explain why things are like this and the existence of constraints, what it takes to make a theoretically strong framework. Conclusion The paper focuses on the fact that if positive accounting research is having deficiencies, it would not be justified to say that a paper should not be published highlighting its anomaly. It is a clear cut fact that positive accounting is not free from limitation and considering the practice it looks difficult in practice. The fact that this hypothesis and testing is showing results of anomaly is representative of the fact that further research in possibly the right direction is likely to occur which will improve the quality of positive accounting research and contribute largely to the profession of accounting and auditing. Acknowledging the fact that accounting is always subject to measurement error, statistics has a role to play but the problem is that it is being wrongly used and hence an efficient positive accounting research should aim at estimation. Moreover, the sample size cannot be a representation of the entire population hence; there appears a big difference (Carol et. al, 2016). Hence, this is one of the difficult scenarios that is faced while doing the research. Positive accounting research has got meaningful contributions to make for the understanding of human behavior and the accounting it encompasses. However, its current results are based on statistics that are difficult to interpret as it differs from sample to sample. Positive accounting research is also currently dependent upon theories that are not challenged as its applicability is assumed to exist rather than being experienced and evidenced (Watts Supreme, 1986). It proves that though deficiencies exist in the social systems, it does not limit the scope of research and does not preclude the adoption of a better social system with the advancing technologies and knowledge. With a better plan and implementation positive accounting can prove to be better practice and hence, can lead to a sound practice. References Antle, R., Gordon, E., Narayanamoorthy, G., Zhou, L 2006, The joint de-termination of audit fees, non-audit fees, and abnormal accruals, Review of Quantitative Finance Accounting vol. 27, no. 3, pp. 235-266. Ashton, D., Dunmore, P., Tippett, M 2004, Double-entry bookkeeping and the distributional properties of a financial ratio, Journal of Business Finance and Accounting vol. 31, no. 6, pp. 583-606. Carol, A.A, Brad, P, Prakash J. S, Jodi Y 2016, Exploring the implications of integrated reporting for social investment (disclosures), The British Accounting Review, vol. 48, no. 3, pp. 283296 Davila, A Foster, G., 2007, Management control systems in early-stage startup companies, The Accounting Review vol. 82, no. 4, pp. 907- 937. Fogarty, T. J Markarian, G 2007, An empirical assessment of the rise and fall of accounting as an academic discipline, Issues in Accounting Education vol. 22, no. 2, pp. 137- 161. Francis, J. R 2006, Are auditors compromised by audit services? Assessing the evidence, Contemporary Accounting Research vol. 23, no. 3, pp. 747- 760. Frankel, R. M., Johnson, M. F., Nelson, K. K 2002, The relation between auditors' fees for non audit services and earnings management, Accounting Review vol. 77, no. 4, pp. 71. Lapsley, I. 2012, Commentary: Financial Accountability Management, Qualitative Research in Accounting Management, vol. 9, no. 3, pp. 291-292. Spiceland, J., Thomas, W. Herrmann, D 2011, Financial accounting, New York: McGraw Tinker, T, B. Merino, Neimark M 1982, The Normative Origins of Positive Theories: Ideology and Accounting Thought, Accounting, Organizations and Society vol. 2, pp. 167200. Watts, R. Supreme J 1986, Positive Accounting Theory, Edgewood Cliffs, NJ: Prentice Hall.

Knowledge of Motivational Theories for Better Management

Introduction In their existences, organizations and companies are constantly being pressured by the competitive forces around them to increase their productivity and raise their performance levels.Advertising We will write a custom critical writing sample on Knowledge of Motivational Theories for Better Management specifically for you for only $16.05 $11/page Learn More This is especially the case in the present day business environment which is rife with aggressive behavior and rampant competition which force businesses to look for innovative means to give them a competitive advantage therefore assure that they are not forced out of the market. In this environment, the role of management is more important than ever. Managers are the people who are taxed with the role of marshalling the human resource in the organization for its growth and expansion. For the manager to be of greatest benefit to the organization, he/she must be able to obtain optimum resu lts from his/her staff. This can be obtained through various means amongst which is the possession of exemplary leadership skills by the manager. However, the manager must also possess sound theoretic knowhow on relevant subjects which should then be converted to practical application. This paper shall set out to argue that sound in-depth knowledge of motivational theory by the manager will in fact enable him/her to be a better manager. This paper shall reinforce this assertion by highlighting a number of motivational theory and how knowledge of the same can be exploited by the manager for higher productivity. Use of Motivational Theories in Management Motivation is defined as a â€Å"process of stimulating people to action to accomplish desired goals† (Kondalkar 2002, p.245). Bearing in mind the fact that the manager is tasked with marshaling the organization’s resources to accomplish some organizational goal, it can be rightfully stated that part of the role of the m anager is to motivate his staff to achieve certain desired goals. It is the role of the manager to ensure that the employees have a high degree of motivation in their performance. One of the motivation theories that a manager can utilize is the Expectancy Theory. Chapman and Hopwood (2007, p.120) state that the expectancy theory as proposed by Vroom assumes that individuals choose intended actions, effort levels and occupations that â€Å"maximize their expected pleasure and minimize their expected pain, consistent with hedonism†. Expectancy theory asserts that a person’s individual motivational force is a function of their expectancy. In other words, the probability that one’s effort will result in a first-level outcome will result in the person being motivated to act in a certain manner.Advertising Looking for critical writing on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More By following this theo ry, the manager should therefore strive to demonstrate to the employee that the outcomes they seek are achievable. Once the individual believes that performing at a particular level will result in the attainment of the desired outcome, he/she will increase him performance level therefore benefiting himself as well as the organization. Arguably the most influential motivational theory is Maslow’s hierarchy of needs theory. This theory as proposed by Abraham Maslow states that human needs can be viewed as a hierarch and people are constantly ascending from the lowest to the highest and when one set of needs is satisfied, it ceases to be a motivator to the individual. A manager who understands Maslow’s theory can adopt a systematic approach in motivating his subordinates. The manager will understand that the needs of the workers who are at different levels will differ significantly. For example, the newly employed worker who is working at a low level will be more concerne d about his basic needs and will want minimal rewards. However, once the same worker has secured these physiological needs, they will cease to motivate him and the manager will have to come up with other motivators for the employers. By understanding this theory, a manager will be aware that for some of the employees, social needs are the motivator and this being the case the manager will seek motivators that are relevant to the particular employees. There are various aspects that one has to take into consideration when motivating employees. The two factor theory of motivation advanced by Frederick Herzberg suggests that job satisfaction has two dimensions which include hygiene factors which are work conditions and the motivation factors which include work incentives (Griffin 2007, p.296). A manager who has knowledge of this knowledge will realize that for motivation to be achieved, two particular angles must be considered. The hygiene factors which include working conditions, super visors, pay security and interpersonal relations must not be deficient. The motivation factors which include achievement and recognition, advancement and growth and responsibility must be present since these are the factors that create a drive in the employee. Most people are bound to compare their performances to that of other people in the same situation that they are in. This is also the case in the work environment where the employees constantly compare themselves with employees both within and outside of the organization.Advertising We will write a custom critical writing sample on Knowledge of Motivational Theories for Better Management specifically for you for only $16.05 $11/page Learn More The manager who is conversant with the Equity theory will be in a better position to manage his workforce and maximize their performance. The Equity theory is a social comparison theory which states that a balance of outputs to inputs is the goal that employe es are motivated to achieve (Pynes 2008, p.153). Knowledge of such a theory will enable a manager to be better at his job since he will seek to ensure that employees do not feel like they are under rewarded. Pynes (2008, p.154) highlights that an employee who feels that the ration of outcomes to inputs are equal is likely to be satisfied with the exchange relationship he/she has with his employer. However, if the employer has a perception of inequity and he feels that he/she is giving more and the outcome is less, the person can reduce his input efforts. This will hurt the organization since success can only be achieved if each employee is performing optimally. A manager who is well versed with this motivational theory will ensure that at any one time, the employees perceive the ration of their inputs being equal to the outcomes that they obtain from the organization. Without any in-depth knowledge on motivational theories, a manager is most likely to rely on the basic idea of rewar ds and punishments to achieve the goals that he desires. A study by Frey and Jegen (2001, p.591) reveals that monetary incentives and punishments may have the undesirable effect of crowding-out intrinsic motivation under some conditions. A manager who does not know this will only seek to motivate his workforce by offering incentives which may have the effect of reducing the intrinsic motives. According to Frey and Jegen (2001, p.591), some people are intrinsically motivated to perform an activity without receiving any apparent reward for it except for the activity itself. With this in mind, the manager can improve his managing skills by increasing the quality of work for the workers since this is all that some employees need to be motivated to give favorable performances. It is the role of the manager to come up with a vision and communicate the same to the employees so as to give them a sense of purpose and meaning. As such, the average manager will come up with a goal that he expe cts his employees to follow. The manager may com up with goals that are unchallenging, unclear or even unattainable by his workforce. Knowledge of the Goal-setting theory advanced by Locke will ensure that the manager does not get into such pitfalls. Pynes (2008, p.155) states that according to the Goal setting theory, high performance results from clear expectations. With such knowledge, a manager will set specific task goals for his employees and ensure that these goals are challenging, clear and attainable.Advertising Looking for critical writing on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition to this, the manager will realize that the goals may need to change in time since the same goals that were challenging and achievable in the past year may be unchallenging or unachievable for the next year. With such considerations, this manager who has an in-depth knowledge of this motivational theory will challenge his employees therefore bringing about positive results for the organization. Conclusion This paper set out to demonstrate how in-depth knowledge of motivational theory can help someone become a better manager. To this end, this paper has argued that knowledge of the various motivational theories can help a manager achiever his prime role which is to ensure the effective and efficient utilization of resources that are available to an organization for higher profitability to be achieved. This paper has shown how the decisions made by the manager can be enhanced by an in depth knowledge of motivational theories. It has also been shown that a lack of knowledge in motivational theories will greatly hamper the operations of the manager in inciting the best performances from the employees. From this paper, it can be authoritatively stated that knowledge and application of motivational theories makes someone a better manager. References Chapman, SC Hopwood, GA 2007, Handbook of management accounting research, Elsevier. Frey, BS Jegen R 2001, â€Å"Motivation Crowding Theory†, Journal of economic surveys vol. 15, no.5. Griffin, RW 2007, Fundamentals of management, Cengage Learning. Kondalkar, PF 2002, Organization effectiveness and change management, PHI learning Pvt. Ltd. Koontz, H Weihrich, H 2006, Essentials of management, McGraw-Hill. Pynes, JE 2008, Human resources management for public and nonprofit organizations: A strategic approach, John Wiley and Sons. This critical writing on Knowledge of Motivational Theories for Better Management was written and submitted by user Zavier N. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

An Essay About Scholarship Samples

An Essay About Scholarship SamplesIf you are looking for a good way to improve your grades in college, look no further than an essay about scholarship samples. Scholarship samples have become quite popular over the last few years. Scholarships are still a popular way for people to get financial aid, but there are many other ways they can also get help, too.The problem with getting aid like this is that they are very specific, so it makes it much harder to figure out how to tackle them. Some students would rather just take a test than write a paper, but that can often be even more time consuming. Plus, these tests don't give you any feedback, either.Now, you may be wondering what an essay about these is going to be like. Basically, the essay is going to be one long argument about why a particular university is a good choice for getting a scholarship. There are some things you will want to make sure you cover.One of the first things to remember is that if you feel like you are being bu llied by the other students in your class, you should report it as soon as possible. This is a big part of how you show you are serious about your school. They will likely be very disappointed in you if you do not stick to this. It will go along way.Then, you will want to make sure that you cover certain things. You should know that these scholarships vary quite a bit from one to the next. Some will be similar, while others may have many things in common.The best way to make sure that your essay about scholarship samples is effective is to tailor it to the university. That way, you can really make it unique. Also, if you write a great essay, the admissions officer will notice it and put your name in for consideration. That can definitely help your cause.After you have completed your essay, you may need to send it in to the university. In order to get your essay accepted, you need to include all of the things in the curriculum. That way, they can see that you know what you are talkin g about and that you have taken the time to prepare a well-written essay. And since they want to know that you really took the time to learn about scholarships, you will probably get some scholarships as a result.Another thing you should do is to ensure that your essay is 100% honest. The school will judge your essay based on how much work you put into it. Plus, they will see how much research you did. Make sure that yours is straight from the heart, and you will be just fine.

Pro Tips Turning your Blog into a Bestselling Book

Pro Tips Turning your Blog into a Bestselling Book Pro Tips: Turning your Blog into a Book Who needs the traditional press anymore? With the democratization of the web, bloggers and social media users can now reach audiences of thousands - if not millions - of eager eyeballs. And once any writer has that kind of platform, it is only a matter of time before publishers come knocking on their doors. Have a look on Amazon, and you'll find plenty of books written by bloggers on topics ranging from business and finance to personal development and pop culture.Many bloggers have resisted the siren call of publishing. But with hundreds of posts under their belt, most bloggers have cleared the first hurdle that most new authors face: they can write. Not just in the sense of being able to put their thoughts to paper and engage an audience, but also by making a regular habit out of writing. How can bloggers become authors? Check out these tips from top ghostwriters With advice from Vanessa Mickan and Marcia Layton Turner, two professional ghostwriters who have helped countless authors publish their first books, we’re taking a peek behind the curtain to see how and why bloggers can (and should) make the leap into the world of publishing.The best reasons for writing a book Old school 💠ªÃ°Å¸â€™ ª 3 years ago and still going !! You ladies are my motivation everyday 💛 Thankyou for all you do. Australian personal trainer Kayla Itsines is practically a cottage industry of feel-good fitness thanks to the inspirational messages, pictures, and workout suggestions  she regularly posts. Leveraging a  massive online following (6 million and counting), she has released a lucrative workout app and self-published an ebook called  The Bikini Body Training Guide. What do @TuckerMax @kayla_itsines and @tferriss all have in common? 5. Tim Ferriss Talk about an immersion course! If you want to learn how to become an author, there are few better ways than working with someone who has substantial experience of writing successful books. Think of it as a turbo-charged internship that you happen to be paying for 😉 If you want to learn how to WRITE a great book, here's why you should consider hiring a ghostwriter. 6. Ghostwriters are publishing insiders Ghostwriters come from many backgrounds, but the best ones have plenty of experience in the publishing industry - often as acquisition editors. They can help you understand whether you should self-publish or pursue  traditional publishers. If you decide to go for the latter, they can help you through the process of pitching to editors. It’s not uncommon for ghostwriters to work on  book proposals: creating a pitch document that lays out your book’s content on a chapter-by-chapter basis as well as demonstrating why you are the perfect person to author a book on your subject. Once they’ve put together your proposal, they can even help you identify the right publishers to send it to.Intrigued by the idea of working with a professional on your book? Find out more about choosing a ghostwriter with  this step-by-step guide or by reading  this article from the world’s most successful ghost.Have you considered making the jump from blogger to author? What do you see as your biggest incentives and obstacles? Feel free to share your thoughts, questions, or strong disagreements in the comments below.

Annual Report of Alto Metals Limited Free-Samples for Students

In your Evaluation of the Company’s Performance, you should take account of Relevant Information in the Annual Reports Explanations for the level of Profits generated from assets and how the level varied annually between 2014 and 2016. The overall assets of Alto Metals are mainly evaluated in the essay, where the company’s overall return on assets is being evaluated. The overall annual report of Alto Metals Limited is mainly identified as the most viable document, which depicts the financial position of the company. However, the company mainly aims in discovering and acquiring gold mines for improving its profitability mining company. The company also aims for searching uranium object, which could develop more uranium mining facilities. The company has mainly conducted projects for search new depicts and mining for gold. Moreover, the revenue of the company has mainly increased from 2014; however, a sudden decline was witnessed in 2016. The company does not have any kind of constant revenue, which could support its constant increase in expenditure. The overall return on assets of the company has mainly improved from 2013 to 2016. Where the first ROA was mainly at -11.39%, -44.04%, -97.04% and then in 2016 it reached to -25.82%. This overall return on assets has mainly depicted efficiency of the company to utilise its assets. In addition, the improvement of ROA is mainly identified during 2016, where a decline in retune on assets from -97.04% went to -25.82%. The improvement in return on asset is seen to increase by 73.4% in 2016 as compared to 2015. This mainly suggested that increased improvement depicted by ROA states the effective measures taken by the company to support its activities. Weygandt, Kimmel & Kieso (2015) stated that investors by using the return on assets could effective identify efficiency of the company to attain the required revenue by using the same capital. On the other hand, Damodaran (2016) criticises that ROA does not allow the investors to determine the risk associated with investment and only portray the level of revenue attained by deploying certain fixed assets. The three-asset category and one income statement category could be evaluated, before actually seeing the return on assets of the company. The asset class, which needs effective inspection, are cash, property, and inventories. The evaluation of these three categories is mainly essential by the investors before seeing the return on assets. In addition, the income statement that needs to be evaluated is the sale of goods and products.   The overall evaluation of cash, property, and inventories could mainly help the identifying the financial capability of the company. Vogel (2014) mentioned that evaluation of inventory could mainly allow the investor in identify the overall capital blockage in inventory store. On the other hand, Damodaran (2016) criticises that the evaluation of inventory does not allows the investor to detect the actual financial position; instead it helps in depicting ht cash generating capacity of the company. There is relevant different scale from 1-10, which could be used in valuing the overall return on assets of Alto Metals Limited. In addition, the return on assets of Alto Metals Limited is mainly at -25.82%, which could be rated in the scale of 1. This scale 1 mainly depicts that overall results of retune on assets is very unsatisfactory. This unsatisfactory outcome is mainly due to the negative ROA of Alto Metals Limit. The company has not being conducting any kind of sales from 2012 to 21016, which is mainly declining its ability to utilise its assets. In addition, relative decline in total assets could also be witnessed, which is due to the sales of asset conducted by the company during 2016 fiscal year (Vogel, 2014). There are relevantly no ratios, which could be identified from annual report of Alto Metals Limit in 2016. This financial information of the company has effectively reflected in the real world, as no revenue was generated from operations, which led to loss. The company effectively uses Accounting policies which is been laid down by AASB. There is not significant change in the overall accounting policies. Furthermore, the Director and CEO Reports mainly depict the loses, which is continuously incurred by the company due to non-commencement of adequate operations. There is no limitation of the financial statement of the company as, it complies with all the relevant accounting method, which is been depicted by the AASB (Brigham & Ehrhardt, 2013). Brigham, E. F., & Ehrhardt, M. C. (2013).  Financial management: Theory & practice. Cengage Learning. Damodaran, A. (2016).  Damodaran on valuation: security analysis for investment and corporate finance  (Vol. 324). John Wiley & Sons. Deboeck, G., & Kohonen, T. (Eds.). (2013).  Visual explorations in finance: with self-organizing maps. Springer Science & Business Media. Overview, C., Secretary, D., Directory, C., Shareholders, T., Governance, C., & Information, I. et al. (2017).  Focus on gold exploration in Australia | WA Mining.  Gold Focussed WA Mining Exploration Company. Retrieved 29 April 2017, from https://altometals.com.au/ Vogel, H. L. (2014).  Entertainment industry economics: A guide for financial analysis. Cambridge University Press. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015).  Financial & Managerial Accounting . John Wiley & Sons.