...Accounting Theory is designed to provide students with an understanding of historical and contemporary issues that influence the development of accounting thought. As it has developed accounting theory has three main approaches, the descriptive or positive, the normative and the critical viewpoints. Based on these theoretical perspectives this unit will examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting and the political context within which accounting policy decisions are made. The unit will take a research focus in that the work of researchers in accounting will be discussed. Accounting Theory is designed to provide students with an understanding of historical and contemporary issues that influence the development of accounting thought. As it has developed accounting theory has three main approaches, the descriptive or positive, the normative and the critical viewpoints. Based on these theoretical perspectives this unit will examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting and the political context within which accounting policy decisions are made. The unit will take a research focus in that the work of researchers in accounting will be discussed. Accounting Theory is designed to provide students with an understanding of historical and contemporary issues that influence the development of accounting thought. As it has developed accounting...
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...major ethical issues associated with conflict in the contemporary workplace? Option B 9/27/2012 HRMN365 \la In the earlier centuries, contemporary workplaces put all of their focus on making their organization grow; however in the twenty century there have been more and more major ethical issues such as Employee Behavior, Harassment, and Paying Employees Equally associated with conflict in the contemporary workplace. Since the rise of ethical issues in the contemporary workplace, it is no longer in the organization hands to enforce ethic training; Courts have made a decision that ethics training became a legal requirement “federal guidelines and state laws make it essential that you provide your employees with a compliance training program on certain laws and ethics-related topics” (Ethics Training Program & Corporate Compliance Training Programs, n.d.). Researchers haves said (Ferrell, O.C., Fraedrich, John and Ferrell, Linda, 2008) that by having an ethical workplace, your organization will benefit from it; it is the key to building an ethical work environment. “A compliance Training program will save you money by reducing the number of legal claims and the costs of investigating, litigating, and resolving those claims” (Ethics Training Program & Corporate Compliance Training Programs, n.d.). With organizations teaching and communicating their values and principles ensuring that employees know proper policies will also reduce some of the major ethical issues...
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...statistical information on organ sales as well as information on the ethical issues involved in legalizing such sales. When considering the audience, the author uses appropriate language and an appropriate level of vocabulary to connect with her readers. The text is organized in a way that easily flows and presents the key topics within the article, using sub-titles to let the audience know beforehand what they are receiving...
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...Whose life is it anyway? An exploration of five contemporary ethical issues that pertain to the psychiatric nursing care of the person who is suicidal: Part one John R. Cutcliffe1,2,3 and Paul S. Links4,5 1 ‘David G. Braithwaite’ Department of Nursing, University of Texas, Tyler, USA, 2Stenberg College, Vancouver, Canada, 3University of Ulster, Jordanstown, UK, 4Department of Psychiatry, University of Toronto; and 5 Arthur Rotter Somnerburg Chair in Suicide Studies, St. Michael’s Hospital, Toronto, Ontario, Canada ABSTRACT: It is self-evident that ethical issues are important topics for consideration for those involved in the care of the person who is suicidal. Nevertheless, despite the obvious relationship between Mental Health nurses and care of the person who is suicidal, such nurses have hitherto been mostly silent on these matters. As a result, this two-part paper focuses on a number of contemporary issues which might help inform the ethical discourse and resultant Mental Health nursing care of the person who is suicidal. Part one of this paper focuses on the issues: Whose life is it anyway? Harming of our bodies and the inconsistency in ethical responses and, Is suicide ever a reasonable thing to do? The authors find that this contemporary view within the suicidology academe and the corresponding legal position in most western (developed) countries is that the individual owns his/her own body. Yet given that contemporary mental healthcare policy and associated practice...
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...International Legal and Ethical Issues Contemporary Business Law-LAW/421 Dina Centifanti Gledhill May 28, 2012 International trade is important and beneficial to business. However international trade must be guided with a safeguard of interests, specific business contract, defined law, forum of dispute settlement, and understanding of contract clauses. “A working knowledge of international law helps business owners and managers with global interests reduce risk and increase profits” (Melvin, 2011, P. 631). This enlightenment will address the international legal and ethical issues involved in international business transactions and compare such to domestic business operations. Resolving legal disputes Business internationally, enviably creates change in legislation, interest conflict, and rise of ethical dilemmas. When international business arises, business owners, and management must use precaution to avoid ethical, legal, and cultural issues. Business must prepare for the unexpected to ensure success. Often conducting foreign business requires the parties to set standard law, determine how to settle disputes, and define contract clause to determine the correct business decision applicable through contracts. Foreign businesses commonly use contracts for the international sale of goods as standard law. “Contracts for the international sale of goods was created by the U.N. Commission on International Trade Law to establish uniform rules for drafting certain international...
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...ANALYSIS OF LEADERSHIP THEORIES Student’s name: University: Date of submission Analysis of Leadership Theories Introduction One of the challenges facing contemporary leaders is the ability to solve complex issues in a collective, innovative, collaborative and timely manner. The ability to tackle such challenges requires leadership that is not limited by the theories and stylistic tactics but spans across the spectrum of traits and skills in order to arrive at cognitive and innovative solutions. This type of leadership can be defined as being adaptive. The modern leader should be able to walk through problems and come up with solutions that is not only timely but also sustainable over a long period of time. The modern leader should also have the ability to adapt to all the challenges facing contemporary leadership. The term adaptive has been used because it combines all the basic characteristics drawn from leadership theories and are necessary to tackle various challenges. Therefore, the adaptive leader, used in this case as the contemporary leadership model, shall be created from the following analysis. Criteria for Analyzing the Contemporary Leadership Theories One of the most suitable criteria for analyzing the effectiveness of a leader is by looking at the ethics and effectiveness of the leader. Ethics shall define how the leader relates to his/her followers while effectiveness relates to the actions and decisions made by the leader. ...
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...The ethical dimension of human resource management Human Resource Management Journal London 2000 --------------------------------------------------------------------------- Authors: Diana Winstanley Authors: Jean Woodall Volume: 10 Issue: 2 Pagination: 5-20 ISSN: 09545395 Subject Terms: Studies Human resource management Business ethics Classification Codes: 9175: Western Europe 9140: Statistical data 6100: Human resource planning 2400: Public relations Geographic Names: United Kingdom UK Abstract: The relative absence of debate about ethical issues within the area of human resource management is addressed. IT is argued that ethics is not about taking statements of morality at face value; it is a critical and challenging tool. The discussion starts with what should be familiar terrain: ethical arguments that uphold a managerialist position, such as ethical individualism, utilitarianism, and "Rawlsian" justice. Other theories are then introduced that broaden the field of ethical concern in an endeavor to be more socially inclusive: stakeholding and discourse theory. Copyright Eclipse Group Ltd. 2000 Full Text: Until very recently the field of business...
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...Assignment – March 2015 Assignment Front Sheet Qualification Unit number and title Pearson BTEC Level 5 HND Diploma Business Unit 41: Contemporary Issues in Marketing Management Student Name Assessor name Dr. Nittin Essoo Date issued Completion date Deadline 16.03.2015 11.07.2015 Assignment title(s) Learner declaration I certify that the work submitted for this assignment is my own and research sources are fully acknowledged. Student signature: Date: Learning Outcome Learning outcome Assessment Criteria In this assessment you will have the opportunity to present evidence that shows you are able to: 1.1 LO1 Understand the importance of relationship marketing in a contemporary business context explain the concept of knowledge management and its role in relationship marketing 1.2 explain the ways that ICT can support the customer relationship management process in a particular organisation describe the benefits of customer relationship management in a selected organisation make justified recommendations for the improvement in customer relationship management for a selected organisation 1.3 1.4 2.1 LO2 2.2 Understand the 2.3 role of marketing in non-traditional contexts 2.4 3.1 3.2 LO3 LO4 Task no. Understand the 3.3 importance of applying the extended 3.4 marketing mix in the service sector Understand the 4.1 reasons for the increasing 4.2 emphasis...
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...Managers’ Ethical Evaluations of Earnings Management and Its Consequences* ERIC N. JOHNSON, University of Wyoming GARY M. FLEISCHMAN, University of Wyoming SEAN VALENTINE, University of North Dakota KENTON B. WALKER, University of Wyoming 1. Introduction and motivation The purpose of this study is to investigate, in an experimental setting, how favorable versus unfavorable organizational consequences influence managerial responses to an employee’s earnings management behavior. We focus on the following question: Do the ends of positive organizational consequences justify the means of earnings management? Earnings management is defined as ‘‘the choice by a manager of accounting policies so as to achieve specific objectives’’ (Scott 2003: 369). Earnings management can be fundamentally classified as either accounting related, involving the manipulation of accounting records through aggressive or fraudulent applications of accounting principles, or operating related, involving choices made by management regarding the timing of investment or operating activities, with the result that reported earnings are influenced by these choices (Lev 2003; Cohen, Dey, and Lys 2008; Roychowdhury 2006; Gunny 2010).1 The effect of earnings management on the value of the firm and the related issues of financial-based incentives for managing earnings has been widely examined in the accounting literature (e.g., Healy 1985; Dechow, Sloan, and Sweeney 1995, 1996; Healy and Wahlen 1999; Fields...
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...In reality, treating people equally is not the most important moral principle for resolving issues of poverty, sexism and disabilities, notwithstanding the fact that the counter proposition is often propounded. Many people hold the view that we are responsible for looking after the world’s population by treating everyone the same and by providing equal treatment to everyone, regardless of the fact that individual situations may not allow for such actions. Unfortunately although this viewpoint is seen to hold ethical significance, it is simply not a reality that translates to a possibility. This paper argues in support of the ethical viewpoint, that treating people equally is not the most important moral principle in resolving issues of poverty, by employing fundamental arguments and supporting frameworks to contribute to this conclusion. Ethical grounds for my arguments shall be explored, such as theories propounded by Aristotle, Bentham, Stuart Mill and Kant, in order to support the framework and provide supporting claims. Education and the opportunities that learning environments provide, are fundamental to the measurable successes and accomplishments within our modern day society. However, the great disparity in education standards across the globe are grounds to base an argument on the fact that subsequently treating people equally regardless of access or the ability to achieve certain levels of education, is not equitable and reasonable. Unfortunately it has been estimated...
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...ARTICLE REVIEW Title : Ethical Leadership: The Effect on Employees Author : Atiya Alshammari, Naser N. Almutairi & Shebaib Fahad Thuwaini Year of Publication: February 27th, 2015 Source: International Journal of Business and Management, Vol.10, No.3;2015 The article, Ethical Leadership : The Effect on Employees focuses on the impact of this style of leadership and also its contribution to the performance, efficiency and productivity of employees of an organization that adapts ethical leadership in their business environment. The author believes ethical leadership is the key ingredients in ensuring the success of an organization. In recent years, a few companies has collapsed such as Lehman Brothers as a result of unethical behavior which caused harm to thousands of employees, forced the government to apply new strict regulations as well as losing customers confidence investing in financial industry. Cases like these proves that without ethical leadership, the tendency of negative influences to appear within the employees of the organization will generate trust issues among peers and lack of faith in the leadership of the leaders of the organization which will result in unproductive and inefficiency in the organization. Ethical leadership is defined as the process of influencing people through principles, values and beliefs of something that we believe as the right behavior. The practice of ethical leadership is increasingly popular in every modern organizations...
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...The HR management is a strategic approach used in managing the firm’s human capital and the workplace culture. HR management is a key unit in the organization that has a direct effect on the organization success. Effective management of the employees results to better and effective performance of the business (Sims, 2007). Effective management of the employees’ wins their loyalty thus leading to motivation of the employees. The HR management practices are evolving from the traditional practices, that is because presently, the human resource management practices are comprehensive and are aimed at adding value to the employees and ensuring that the employees programs are positively affecting the firm and can be quantified or qualified. Contemporary people management is the planning, leading, and controlling the firm’s employees to achieve the goals the firm...
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...Ethics Environmental ethics is that branch of philosophy dealing with the major ethical questions regarding the relationships between humans and the environment. This includes issues such as biodiversity, wildlife management, ecological preservation, hunting practices, farming techniques, and food regulations. Emergence of the Field Environmental ethics emerged as a distinct field in in early 1970s. Among its driving forces were the environmental concerns regarding the dependability of our society on natural resources as well as the threat that our use of those resources poses to the integrity of the ecosystem; it should also be noted that the increased attention to an ecological perspective on life was promoted also by the prospect of exploring life on other planets. It should be noted that around the same period a cognate field was also developed: philosophy of biology. In the 70s, in other words, our theoretical perspective on life was deeply transformed and has led to movements such as the green revolution and the contemporary quest for sustainable living. Retrospectively, the emergence of those fields seems almost obvious. A Non-Anthropocentric Philosophy? Although environmental ethicist have applied ethical theories – such as consequentialism – to try and solve environmental concerns, the specificity of environmental problems facilitated the development of some novel ethical perspectives; an example of this is the non-anthropocentric perspective endorsed...
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...Addressing International Legal and Ethical Issues Simulation Summary LAW/421: Contemporary Business Law University of Phoenix Addressing International Legal and Ethical Issues Simulation Summary In January 2007, CadMex, who is a leader in global pharmaceuticals, developed techniques for the quick manufactuing of medical agents. Gentura, an established biotechnology company developed an agent called ProPrez, which is an anti-diabetic agent. Gentura is located in Candore, which is a dictatorship. CadMex decided to go into business with Gentura that would give them global marketing right to ProPez. The contract needs to have measures in place to protect CadMex interest concerning property rights and potential dispute. Some of the issues involved in resolving legal actions against a foreign business are the legal system may want to finish the case quickly rather than with quality so may not analyze all the evidence. Another issue may be the difference between the two countries laws. No written documents may also be another issue if contracts are done over the phone. An example is Some practical considerations of taking legal action against a foreign business based in another country are whether the have patent law and trademark laws. Factors that could work against CadMex decision to grant sublicensing agreements are lack of patent rights and did not go through the proper court process in Candore. When the local customs and laws conflict...
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...of future earnings. And this phenomenon of accounting scandal exist in contemporary society. The integrity of the accounting profession and the credibility of financial information provided by businesses have been undermined by scandals. Accounting and business education should pay more attention to the ethical to prevent accounting scandals. And they should not be focused on the teaching of accounting techniques. Neoliberal ideology is a political movement beginning in the 1960s that blends traditional liberal concerns for social justice with an emphasis on economic growth. And it is similar to globalization. Globalization includes three elements that are difficult decreasing, quick response to alterations, and multilateral trade liberalization. And accounting professional contains individual professional judgment and professional self-regulation. Globalisation brings many benefits but also a number of problems, for instance, low price labour used by multinationals that Increasing wages for highly-skilled workers and reducing wages for less-skilled workers obviously leads to greater inequality. Neoliberalism has also been unable to address growing levels of global inequality. In order to better focus on ethical education, accountants should consider ethical issues in various directions. And they should understand the requirements of students’ future employer, and how to guide students into a true ethical notion. Introduction With the development of society in the...
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