...could gi!e the company negati!e press. &n top of that" executi!es are orried about ho the failure to meet these estimates could impact their stoc# options and bonuses. 'n order to meet expectations" there is a critical sale that is ta#ing place. Hoe!er" the sale re(uires the goods to be deli!ered in the subse(uent accounting period" not the current period. 'n folloing )**+" the company cannot recogni$e re!enue during the current period. Hoe!er" Terry Reed" the ,F&" re(uires that the accounting team figure out a ay to boo# the sale during the current accounting period. The accounting team is lead by -arty Fuller. e are going to loo# at the legal and ethical ramifications of underta#ing this route. e ill loo# not only at the moral conse(uence" but also at hether or not the company is brea#ing the la. Legal Issues and Applicable Laws Excello Telecommunication must adhere to many las and regulations. *mong them are %arbanes/&xley *ct of 0110 2%&4" )enerally *ccepted *ccounting +rinciples 2)**+4" and the*',+* code of ,onduct. These rules impact not only the financial reporting mechanism of the company" but also the actions of #ey accounting personnel. 5ecause of this" the accounting team must search for the best method that ill legally maximi$e shareholder ealth. *lthough earnings estimates could be met by using illegal accounting treatment" it ould be of little use as the company ould lose !alue once all %treet got ind of the illegal acti!ity. Legality and...
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...paragraph can fit 75-100 words. Lorem ipsum dolor sit amet, consec tetuer adipiscing elit, sed diam nonummy nibh euismod tincidunt ut laoreet dolore magna aliquam erat volutpat. Ut wisi enim ad minim veniam, quis nostrud exerci tation ullamcorper. Et iusto odio dignissim qui blandit praesent luptatum zzril delenit augue duis dolore te feugait nulla facilisi. Lorem ipsum dolor sit amet, conse ctetuer adipiscing elit, sed diam nonummy nibh euismod tincidunt ut laoreet dolore magna aliquam erat volutpat. Ut wisi enim ad minim veniam, quis exercitation ullamcorper suscipit lobortis nisl ut aliquip ex ea commodo.mkmkm [BOOK TITLE] Publisher House: [Name] Author: [Name] Publish Date: [Date] This synopsis paragraph can fit 75-100 words. Lorem ipsum dolor sit amet, consec tetuer adipiscing elit, sed diam nonummy nibh euismod tincidunt ut laoreet dolore magna aliquam erat volutpat. Ut wisi enim ad minim veniam, quis nostrud exerci tation ullamcorper. Et iusto odio dignissim qui blandit praesent luptatum zzril delenit augue duis dolore te feugait nulla facilisi. Lorem ipsum dolor sit amet, conse ctetuer adipiscing elit, sed diam nonummy nibh euismod tincidunt ut laoreet dolore magna aliquam erat volutpat. Ut wisi enim ad minim veniam, quis exercitation ullamcorper suscipit lobortis nisl ut aliquip ex ea commodo.mkmkm Next Meeting Next Meeting Book...
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...Da doluptae veliquiam, aut recatur eribus. Ibus et ium harum venistotatem nimenih ilique millore provita epudit quibus molesed maionsequi simolup taquatque ea ne et quam facerferibus porporest etusdae ptintessus alicabo. Lat. Ictaept atquis dolore, solut a estiur aliquam quias denisqu iatur, tem doluptatia si reptas sumquas erum quost, sunt qui aut aut inus dolorendit re, alicien ihiciumqui quasimaion parchitibus, od ut destrum fuga. Aribusae poreiunt, sum int aut arum ero estemoditas as re dolent aut et etur acia sequas moloristium ne consequ iandanto min eossitem. Nam, temped que versped et quam quis dundi aut molupta coneste voles nimusapel minctotas et et quam nonsequis nos re poreprorem quiae rem eliquibus ad quae la sitae de exerit que et mossinus quiam, odit elicipi stiatibere reri optiorrorpos eaque dolorem venis el inia sed que pliqui dolorist laboressim num adis dolestius, volorporione ea simento rporro oditio. Nam quam dolupis ut magnihi llupta sum que santusa ndanihiliam litam, untum fugitasimus molor magnimi, voluptas magnis et am, sit que et labo. Arum excerum hillest quia volores magnatur, omnis et isit alique consectur solenem porrovitam quos et que la con re volorestium excersp itiatur eratioritem am nonse dolo et est incium doluptur a volor same porecta tusciam et quo veliquo blandest quia nos eat laborae plab ium as dellesedi debis es non culpa nos magnatiberis aut aut ut quis nossus, quas eum eversperae plaut alibea pel mi, quature excepta tinimus. Si reicturem...
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...according to act utilitarianism, is the best of the three choices. Moral egoism is a variant of utilitarianism, where the doer’s personal hap- piness matters more than overall happiness. Analyzing Judah’s action in this light shows that Judah is an embodiment of moral egoism. By killing De- lores, he is relieved from the blackmail and he is later shown to be happy and prosperous. However, this moral egoism has its problems. It shouldn’t be taken to imply that man can do whatever he wants to satisfy any caprice of his. Now, it is very interesting to discuss the concept of Moral Luck, expounded by the British philosopher Bernard Williams. His concept is contrary to both 6 the views of Kant, that is deontology and to utilitarianism. He says that conse- quences are important while judging morality. This view is opposed to Kant’s. He also talks about the importance of luck in morality. He also gives a couple of points against utilitarianism. He says moral values are not supreme. Also, moral principles cannot be modeled based on the uniformity of people’s be- havior and actions. Williams talks about two kinds of luck, incident luck and constitutive luck. The first is set of external circumstances, the second refers to family and the kind of milieu one comes from. These two kinds of luck must also be taken into account while evaluating morality. 7...
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...Accounting in the Bible Abstract: This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought. The beginnings of modern accounting are commonly traced to Pacioli in the 15th century. Actually many of the fundamental ideas that underlie modern accounting may be traced much further back. The Bible, which is generally viewed as covering events between 1800 B.C. and 95 A.D., contains several references, both direct and indirect, to accounting and basic accounting concepts. In particular, it discusses financial accounting, internal control, and management accounting. The purpose of this paper is to discuss the Bible’s relationship to accounting thought. Financial Accounting One of the major purposes of accounting is to monitor the per-formance of management. In addition, accounting serves the purpose of insuring that the accounting entity is not defrauded either by its agents or by outsiders. The Bible discusses this in a negative way in 2 Kings 12:16 which says about the building of the Temple: “No accounts were kept with the men to whom the money was paid over to be spent on workmen since they were honest in their dealings.” This is virtually repeated in 2 Kings 22:7. We can infer from this that accounts would have been kept if the contractors were less than honest. Thus the Bible points out...
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...PSP, UN PROCESO DE SOFTWARE PERSONAL Jorge Orlando Herrera Morales Universidad del Quindío Programa de Ingeniería de Sistemas y Computación joherrera@uniquindio.edu.co Este articulo trata sobre el proceso PSP. En primer lugar, trata sobre los procesos de desarrollo, su definición y la forma en que son utilizados para el desarrollo de software. Se aborda luego el proceso de software personal o PSP, analizando las características más sobresalientes y su relación con el TSP y CMMI. 1. INTRODUCCION En los últimos tiempos, el software se ha convertido en un elemento de vital importancia en las organizaciones, de ahí que sea igualmente relevante conocer metodologías prácticas que faciliten su desarrollo. El proceso de desarrollo a su vez, ha sido concebido como una serie de etapas que hay que cursar, normalmente empezando por el análisis de requisitos, pasando luego por el análisis del sistema, diseño, implementación, pruebas, implantación y mantenimiento; todos estos pasos, buscando obtener un producto de calidad que satisfaga las necesidades de clientes y usuarios [1]. Al principio de la Ingeniería de software, este se desarrollaba siguiendo las etapas anteriores de manera estrictamente secuencial, lo que hacía que el producto se viera en un periodo bastante tardío y que la entrega del mismo fuese más lenta. Paulatinamente, fueron apareciendo otros modelos que proponían ciclos cortos que aceleraban la producción sin menoscabar en la calidad. Estos procesos de desarrollo...
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...First I would like to analyze the domestic and international market opportunities our industry of-fer, its advantages and disadvantages along with our strengths and weaknesses in this area. Susan has estimated a potential market opportunity, UK and Japan combined, as $1.26 billion, and for the US as $1.5 billion. Out of $1.5 billion US market, the financial and telecommunica-tion industry provide market opportunity of $600 million, and petrochemicals and pharmaceuti-cals provide $900 million. Clearly, both the domestic and the international markets are under-served and under-exploited presently, which means that we have a great first-movers opportunity in both these markets. While the globalization offers great advantages for expansion, we must ensure that this natural enthusiasm is influenced with clear and focused assessment of our organizational capabilities. For instance, to support expansion into both Europe and Asia, we would need to hire staff for sales, service, legal, and management, as well as technical staff to work on back-end upgrades (i.e., adapting the software to accept different data types) and front-end modifications (e.g., mak-ing language changes and interface changes to fit new cultural expectations). All of the new hires will need to be trained, and with only 38 people on board at the moment, there is little capacity to incorporate the additional personnel at a fast rate. We noticeably lack international business experience on the part of our...
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...Behaviors That Challenge Children and Adults The Teaching Pyramid A Model for Supporting Social Competence and Preventing Challenging Behavior in Young Children Lise Fox, Glen Dunlap, Mary Louise Hemmeter, Gail E. Joseph, and Phillip S. Strain Lise Fox, Ph.D., is a research professor with Louis de la Parte Florida Mental Health Institute at the University of South Florida in Tampa. She conducts research and training and develops support programs focused on young children with challenging behavior. Glen Dunlap, Ph.D., is a professor of child and family studies and director of the Division of Applied Research and Educational Support at the Florida Mental Health Institute. Mary Louise Hemmeter, Ph.D., is an associate professor in the Department of Special Education at the University of Illinois in UrbanaChampaign and the principal investigator of a five-year project to enhance the capacity of Head Start and child care providers to address the social and emotional needs of young children. Gail E. Joseph, Ph.D., assistant research professor at the University of Colorado at Denver, has been engaged in several national projects focused on professionals working with children with challenging behaviors. Phillip S. Strain, Ph.D., professor in educational psychology at the University of Colorado at Denver, has designed comprehensive early intervention programs for children with autism or severe problem behaviors. Development of this article was supported...
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...------------------------------------------------- “Hey Mom, What’s on Your Facebook? Comparing Facebook Disclosure and Privacy in Adolescents and Adults “ Abstract: People of all ages are increasingly exposed to online environments that encourage them to share and connect with others. However, there is a perception that adolescents are particularly susceptible to these cues and share more online than do other age groups. With a group of 288 adolescents and 285 adults, we explored differences and similarities in use of Facebook for information sharing and use of the controls to protect their privacy. Adolescents reported disclosing more information on Facebook and using the privacy settings less than adults. Despite these differences, the results indicated that adolescents and adults were more similar than different in the factors that predicted information disclosure and control. Adolescents spent more time on Facebook, which partially mediated the relationship between group (adolescents vs. adults) and disclosure. Self-esteem partially mediated the relationship between group and information control, with adults having higher self-esteem than adolescents. Readings: Keywords privacy, self-disclosure, social media, online communication The news is filled with stories about the dangers of sharing personal information online, the difficulties in protecting personal privacy, and the privacy challenges of websites such as Google and Facebook. Despite...
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...Working Capital Management In the chapters on ‘Planning an SSI Unit’ and ‘ Business Plan’, a discussion was made on the fixed capital and the working capital. Every business,needs investment to procure fixed assets, which remain in use for a longer period. Money invested in these assets is called ‘Long term Funds’ or ‘Fixed Capital’. Business also needs funds for short-term purposes to finance current operations. Investment in short term assets like cash, inventories, debtors etc., is called ‘Short-term Funds’ or ‘Working Capital’. The ‘Working Capital’ can be categorised, as funds needed for carrying out day-to-day operations of the business smoothly. The management of the working capital is equally impor-tant as the management of long-term financial investment. Every running business needs working capital. Even a business which is fully equipped with all types of fixed assets required is bound to collapse without (i) adequate supply of raw materials for processing; (ii) cash to pay for wages, power and other costs; (iii) creating a stock of finished goods to feed the market demand regularly; and, (iv) the ability to grant credit to its customers. All these require working capital. Working capital is thus like the lifeblood of a business. The business will not be able to carry on day-to-day activities without the availability of adequate working capital. The diagram shown on the next page clarifies it: Working capital cycle involves conversions and rotation of various con-stituents/components...
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...you do Instruction Content LOGIC OF Student Thinking StandardsElementsTraits In other words, what elements must you account for in order for the analysis to be substantive? What is involved in analyzing reasoning? (Story, argument, point of view, subject) ● Look at the cartoon and analyze it by asking questions. 1. Individually, write a series of questions that attempt to probe the meaning of the cartoon. 2. With a group, compare your questions with others. Add to your list. Analyzing a Cartoon We use data, facts, and experiences to make inferences and judgments based on concepts and theories based on assumptions within a point of view leading to implications and conse quences. in attempting to We think answer a for a question. purpose Whenever we think Elements wheel ,aking for t granted Assumptio ns Presuppositions objective laws, defin models , tion , i s principles observations, facts, experiences Informatio Data, n m Interpretatio n & Inference Conclusions , olution s s of Thought Considers the Elements of Thought Questions at Issu Proble e Purpose of the Thinkin g Goal, Elements...
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...In the fall of 1962, Mr. Leonard Prescott, vice-president and general manager of the Weaver-Yamazaki Pharmaceutical Company Ltd. of Japan, was considering what action, if any, to take regarding his executive assistant, Mr. John Higgins. In Mr. Prescott's opinion, Mr. Higgins had been losing his effectiveness as one who was to represent the U.S. parent company because of his extraordinary identification with the Japanese culture. The Weaver Pharmaceutical Company was one of the outstanding concerns in the drug field in the United States. As a result of extensive research it had developed many important drugs and its product lines were constantly improved, giving the company a strong competitive advan¬tage. It also had extensive international operations throughout many parts of the world. Operations in Japan started in the early 1930's, though they were limited to sales activities. The Yamazaki Pharmaceutical House, a major pro¬ducer of drugs and chemicals in Japan, was the franchise distributor for Weaver's products in Japan. Export sales to Japan were resumed in 1948. Due to its product superiority and the inability of major Japanese pharmaceutical houses to compete effectively because of lack of recovery from war damage, the Weaver Company was able to capture a substantial share of the market for its product categories. In order to prepare itself for increasingly keen competition from Japanese producers in the foreseeable future, the company decided to undertake local production...
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...Interpersonal Communication in an Intercultural Setting Cultural growth in the twenty-first century has heightened the emphasis on interpersonal communication in an intercultural setting. As our world grows, expands and becomes increasingly more interconnected by various technological advances, the need for effective interpersonal communication among differing cultures has become quite clear. Due to the advancement of technology in today's world, a world in which some businesspeople are involved in transactions with other businesspeople in faraway countries, the call for knowledge of intercultural communication within this setting has become a reality. Interpersonal communication is a form of communication that involves a small number of people who can interact exclusively with one another and who therefore have the ability to both adapt their messages specifically for those others and to obtain immediate interpretations from them (Lustig et al, 1993). Although interpersonal communication is usually thought of as being perf! ormed in small, centralized groups, a need to broaden these groups and bring about a general feeling of cultural awareness has become apparent. To a certain degree, all communication could be called interpersonal, as it occurs between two or more people. However, it is useful and practical to restrict the definition to distinguish those relationships that involve a relatively small group of people, such as couples...
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...Social Movements in India: Meaning, Features and Other Details! A social movement is a mass movement and a collective attempt of people to bring about a change, or to resist any change. The concept central to any social movement is that people intervene in the process of social change, rather than remaining mere spectators or passive participants in the ebb and flow of life. People seek to become proactive actors in altering the course of history. In order to achieve their aim of making a difference to the world they live in, they either initiate or become a part of collective action. Individuals consciously act together with a sense of engagement in a common enterprise. Social movements possess a considerable measure of internal order and purposeful orientation. It is, in fact, this organization that strengthens the movement to challenge the established institutions. A social movement can be described more or less as a persis¬tent and organized effort on the part of a relatively large group of people to bring about or resist change. However, the number of persons participating is not the criteria for describing any movement as a collective action. The movement must have a leader to guide and execute the plan of action and possess the power to sustain the movement. Social movements, however, are different from pressure groups or institutional movements. Institutional movements are highly organized, permanent, and primarily occupation-based. Social movements are spontaneous...
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...What motivates Frank and how has that changed over the years? Frank seems to be a “natural entrepreneur”. By this I mean he has a natural talent and the vision to connect a market with a solution as well as being attuned to seeing possible great ideas which others might miss. His first venture took off while in college when he worked for himself installing car alarms and automatic auto remote starters. This shows he had a strong work ethic and motivation to succeed and manage his life. The first chance he had to | | | | | | |1. Entrepreneurial Motivation | | | |Frank Addante got his motivation to work from financing his college life in the first years. He worked on his own, sold and | |installed car alarms and automatic starters. From this time on he continued to earn money through ad-hoc jobs to make his way ...
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