...Rhetorical Analysis Are too many people going to college? This question has been contemplated over for years. The increased cost of college throughout the years has caused the question to become even more relevant. Charles Murray, an author from the American Enterprise Institute, wrote the essay entitled “Are Too Many People Going to College?” Murray’s essay sought ought to explain that universities are being filled with students who are either not prepared for higher education or who are compelled into attending college and are unable to succeed because the lack of inherent abilities. While Murray makes many pertinent points about America’s infatuation with the B.A as a standard into a class of intellectual elite the essay does not take into consideration the individual influences that may lead to a student’s success. This essay will analyze and critique Murray’s view of why the pursuit of a B.A can lead to more harm than good. Murray’s main argument throughout his essay is that the perceived reward of a college degree disseminates to those seeking higher education and inevitably does more harm than good. He argues that many students do not have the ability to enjoy and finish a four year degree. This leads the student to being stigmatized and in debt due to his or her failure. Murray further establishes his argument by saying that more people continue to go to college because they are programmed into believing, regardless of their abilities, to pursue college as an essential...
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...been forced to submit to public accountability. It had a pressing need to raise preferred equity finance for a major expansion during a period of market uncertainty, war, and reported losses. This paper conducts a “close reading” of the “Letter to Stockholders” in Walt Disney Productions’ 1940 annual report, the first such letter signed by Walt Disney. The letter’s rhetorical features, including metaphor and ideology, are examined in the context of the times. What is revealed is an accountability document skillfully crafted with the exigencies faced by Disney’s company firmly in mind. The letter offers suggestive insight to the world as Disney made sense of it. The paper contributes to understanding the use of rhetoric by top management in activities related to aspects of financial accountability and reporting. It also helps to understand better a significant public persona of the 20th century, Walt Disnev. Acknowledgment The authors wish to acknowledge the helpful comments of the reviewers. SCOPE AND OBJECTIVES Analysis of annual reports, including letters by CEOs to stockholders, has a long history in management and accounting literatures. Discourse by CEOs is important not only because of the power that corporate leaders wield in their own organizations, but also because of their political and cultural influence generally. Since such discourse may be viewed as a form of sense making [Weick, 1995], its study also has value because the CEO...
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...and accounting became increasingly reliant on documentation rather than ceremonial oath-taking. But, there was a problem in using the Roman numerals. Edwards (1981, p. 47) observes that the use of Arabic numerals was resisted on the ground that they could be more easily changed for fraudulent purposes. Thompson argues, more robust and public, and therefore better suited to larger firms continuously engaged in shipping ventures. The oral testimony from trusted family servants, though useful to report regular domestic transactions, was less suited to reporting an irregular series of transactions to several partners, especially where direct control could not be exercised. Writing also contained rhetorical elements that were more dialectic and available to subsequent analysis by a range of partners. In the traditional domestic trades, illiterate merchants could flourish without written records. Written...
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...The Australasian Accounting Business & Finance Journal, February 2007 Gaffikin: Accounting Research and Theory: the age of neo-empiricism. Vol. 1, No.1.pp. 1-19. Accounting Research and Theory: The age of neo-empiricism Michael Gaffikin, School of Accounting & Finance, University of Wollongong ABSTRACT The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise accounting took a new direction. Large data collection and analysis emphasized a purportedly more systematic empirical approach to developing theory. Key words: accounting; neo-empiricism; capital markets research; behavioural finance; efficient markets hypothesis; positive accounting theory INTRODUCTION Around 1970 there was a dramatic change in the approach to accounting research. Several reasons have been suggested for this change in methodological direction by those reviewing the development of accounting thought. To many, a major distinction is a change in direction away from attempts to prescribe a theory of accounting to developing theory from a description of extant practices. To advocates of the latter, previous attempts to develop a theory of accounting were futile as there could never be agreement over many of the inputs into a theory such as the postulates, principles but most specifically the assumptions. Although a...
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...Credible Keynesianism?: New Labour Macroeconomic Policy and the Political Economy of Coarse Tuning Ben Clift & Jim Tomlinson The article has been accepted for publication in the British Journal of Political Science © Cambridge University Press, 2006. Forthcoming, Volume 36 (2006). Material on these pages is copyright Cambridge University Press or reproduced with permission from other copyright owners. It may be downloaded and printed for personal reference, but not otherwise copied, altered in any way or transmitted to others (unless explicitly stated otherwise) without the written permission of Cambridge University Press. Hypertext links to other Web locations are for the convenience of users and do not constitute any endorsement or authorisation by Cambridge University Press. Ben Clift, University of Warwick b.m.clift@warwick.ac.uk http://www2.warwick.ac.uk/fac/soc/pais/staff/clift Jim Tomlinson, University of Dundee j.d.Tomlinson@dundee.ac.uk Abstract This article questions prevailing interpretations of New Labour’s political economy. New Labour’s doctrinal statements are analysed to establish to what extent these doctrinal positions involve a repudiation of Keynesianism. Although New Labour has explicitly renounced the ‘fine tuning’ often (somewhat problematically) associated with post-war Keynesian political economy, we argue that they have carved out policy space in which to engage in macroeconomic ‘coarse tuning’ inspired by Keynesian thinking. This capacity...
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...information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. Royal Anthropological Institute of Great Britain and Ireland is collaborating with JSTOR to digitize, preserve and extend access to The Journal of the Royal Anthropological Institute. http://www.jstor.org ANTHROPOLOGICAL AND ACCOUNTING KNOWLEDGE IN ISLAMIC BANKING AND FINANCE: RETHINKING CRITICAL ACCOUNTS BILL MAURER Universityof Californiaat Irvine Accounting for accounting demands renewed attention to the knowledge practices of the accounting profession and anthropological analysis. Using data and theory from Islamic accountancy in Indonesia and the global network of Islamic financial engineers, this article challenges work on accounting's rhetorical functions by attending to the inherent reflexivity of accounting practice and the practice of accounting for accounting. Such a move is necessary because critical accounting scholarship mirrors, and has been taken up by, Islamic accountancy debates around the form of accounting knowledge. The article...
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...1. What does forensic mean? From Latin forensis ‘in open court, public,’ - Relating to, used in, or appropriate for courts of law or for public discussion or argumentation. - Of, relating to, or used in debate or argument; rhetorical. - Relating to the use of science or technology in the investigation and establishment of facts or evidence in a court of law: a forensic laboratory. http://www.thefreedictionary.com/forensic 2. Define forensic accounting. Forensic accounting is a type of accounting which unites investigation accounting and litigation support to provide an accounting analysis that is suitable for court. 3. What are the key components of the definition of forensic accounting? Forensic, accounting, time, purpose - legal forum, peremptory. 4. How does a forensic audit differ from a regular audit? According to Ronald L. Durkin, the following differences in a forensic audit versus a traditional audit: •Not limiting the scope of the engagement based upon materiality. •Not accepting sampling as evidence. •Not assuming management has integrity. •Seeking the best legal evidence. •Melding the requirements of the evidential matter standard with the rules of evidence R.L. Durkin, "Defining the Practice of Forensic Accounting," CPA EXPERT (Special Edition, 1999). 5.Who may have been the earliest expert witness? Hercules De Cordes may have been an early expert witness. 6. What impact did the IRS have on forensic accounting in...
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... 5. A570_Learning Objectives_Class 7 c. Chapter 18: An Introduction to Deal Design in M&A d. Chapter 20: Choosing the Form of Financing and Payment e. Chapter 22: Structuring and Valuing Contingent Payments in M&A f. Chapter 23: Risk Management in M&A 6. A570_Learning Objectives_Class 8 g. Chapter 16: Financial Accounting for Mergers and Acquisitions h. Chapter 19: Choosing the Form of an Acquisitive Reorganization A570_Learning Objectives_Class #1 Chapter 1 1. While I do not want you to memorize the lists contained in Chapter 1, I think that they provide a useful model for thinking about M&A. Bruner opines that M&A outcomes (see #2) are driven by “structure” and “conduct”, but that structure and conduct also interact with each other. a. In the case of “structure”, Bruner is referring to “what exists.” He is thinking of exactly the kinds of issues one contemplates when looking at a “SWOT” analysis. As you will recall, the “SW” side of the analysis deals with issues that are INTERNAL to the company (its resources—both capital and labor, and what it is capable—and incapable—of doing) while the OT side of the analysis deals with issues that are EXTERNAL to the company (changes in the marketplace, new technologies, competitors that could invade the company’s turf and competitors whose turf the company can invade). The “structure” part of the equation is “deterministic”; in other words, it...
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...Amsterdam, Amsterdam, The Netherlands Ronald Kroeze Free University of Amsterdam, Amsterdam, The Netherlands, and Rik Peters University of Groningen, Groningen, The Netherlands Abstract Purpose – This paper aims to look at the role of the top and middle management of the Philips organization during the transition from one type of organizational change to another in the 1990s and the role the history of the organisation played in this process. Design/methodology/approach – The paper analysis is based on historical records, literature and interviews with former Philips top managers. Findings – The paper shows that Philips’ leaders used different styles of leadership to create a deliberate atmosphere and willingness to change. The final emergent transformation, however, could only sufficiently materialise while it rejuvenated existing management concepts like Quality Management. The success was partly based on the fact that these concepts played a historical role in the Philips organisation. Originality/value – The paper adds the historical style approach to leadership research and pays attention to the important role of the organization’s history during processes of organizational change. Keywords Change management, Business history, Leadership styles, Organizational change Paper type Case study Introduction On October 25th 1990 the president of Philips Jan Timmer announced a reorganisation operation, called Centurion, which included a lay-off of 45.000 jobs. The Netherlands...
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...University of Amsterdam, Amsterdam, The Netherlands Ronald Kroeze Free University of Amsterdam, Amsterdam, The Netherlands, and Rik Peters University of Groningen, Groningen, The Netherlands Abstract Purpose – This paper aims to look at the role of the top and middle management of the Philips organization during the transition from one type of organizational change to another in the 1990s and the role the history of the organisation played in this process. Design/methodology/approach – The paper analysis is based on historical records, literature and interviews with former Philips top managers. Findings – The paper shows that Philips’ leaders used different styles of leadership to create a deliberate atmosphere and willingness to change. The final emergent transformation, however, could only sufficiently materialise while it rejuvenated existing management concepts like Quality Management. The success was partly based on the fact that these concepts played a historical role in the Philips organisation. Originality/value – The paper adds the historical style approach to leadership research and pays attention to the important role of the organization’s history during processes of organizational change. Keywords Change management, Business history, Leadership styles, Organizational change Paper type Case study Introduction On October 25th 1990 the president of Philips Jan Timmer announced a reorganisation operation, called Centurion, which included a lay-off of 45.000 jobs. The Netherlands...
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...Copyright © 2013 by McGraw-Hill Education. All rights reserved. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. ISBN: 978-0-07-180360-1 MHID: 0-07-180360-2 The material in this eBook also appears in the print version of this title: ISBN: 978-0-07-180359-5, MHID: 0-07180359-9. E-book conversion by Codemantra Version 1.0 All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill Education eBooks are available at special quantity discounts to use as premiums and sales promotions or for use in corporate training programs. To contact a representative please visit the Contact Us page at www.mhprofessional.com. Trademarks: McGraw-Hill Education, the McGraw-Hill Education logo, 5 Steps to a 5 and related trade dress are trademarks or registered trademarks of McGraw-Hill Education and/or its affiliates in the United States and other countries and may not be used without written permission. All other trademarks are the property...
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...Instructor’s Manual and Test Bank to accompany A First Look at Communication Theory Sixth Edition Em Griffin Wheaton College prepared by Glen McClish San Diego State University and Emily J. Langan Wheaton College Published by McGrawHill, an imprint of The McGrawHill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright Ó 2006, 2003, 2000, 1997, 1994, 1991 by The McGrawHill Companies, Inc. All rights reserved. The contents, or parts thereof, may be reproduced in print form solely for classroom use with A First Look At Communication Theory provided such reproductions bear copyright notice, but may not be reproduced in any other form or for any other purpose without the prior written consent of The McGrawHill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. PREFACE Rationale We agreed to produce the instructor’s manual for the sixth edition of A First Look at Communication Theory because it’s a first-rate book and because we enjoy talking and writing about pedagogy. Yet when we recall the discussions we’ve had with colleagues about instructor’s manuals over the years, two unnerving comments stick with us: “I don’t find them much help”; and (even worse) “I never look at them.” And, if the truth be told, we were often the people making such points! With these statements in mind, we have done some serious soul-searching about the texts that so many teachers—ourselves...
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... Presented to Professor Nick Daher In Partial Fulfillment of the Requirements for the Course MNGT 5000 Introduction “Communication is the transmission of information and meanings from one party to another through the use of shared symbols” (Batemen & Snell, 2011, p532). There are many ways to share information from verbal to non-verbal to written. Communicating is one of the most important things one needs to do as an individual and as a leader. As a leader, one is responsible to share information with their co-works, their boss and/or their employees. In this paper, we will cover the following: What is Communication, specific research focus, practical business applications and a concise analysis of the Zingerman’s Community of Business case from the textbook. What is Communication? As stated above, communication is the sharing of information. There are three important parts involved in communicating: the sender, the receiver and communication channels (verbal or written). Communication can be either one-way or two-way communication. One-way is when the information flows one way, such as one giving information to ones employees. Two-way communication is when information flows both ways such as a one-on-one meetings (Bateman & Snell, 2011). There are advantages and disadvantage to each. With one-way communication, it’s faster and easier for the sender but two-way communication allows for more accurate information to pass and fewer...
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...TextTell Me a Good Story: Using Narrative Analysis to Examine Information Requirements Interviews during an ERP Implementation Rosío Alvarez University of Massachusetts, Boston Jacqueline Urla University of Massachusetts, Amherst Abstract This paper reports on a participant-observation study examining how clients use narratives to convey information during ERP requirements analysis interviews. Techniques drawn from narrative analysis are used to analyze the structure and content of different types of narratives clients tell during requirements analysis interviews. First, findings reveal that interviewees organized their experience, sought to persuade listeners, and conveyed information to analysts using “stories,” “habitual,” and “hypothetical” narratives. Client narratives provide a pragmatic view of the information system, offering insight into the ways the system is actually used and the habitual practices of the work environment. Second, narratives function to signal the embeddedness of the information system in its larger organizational and social context. While analysts may be inclined to dismiss narratives as messy or uncodeable data, the insights they provide merit attention. To the degree that narratives give insight into users’ perspectives on organizational issues, they provide knowledge that is essential to any information systems project. This is especially true for ERP projects that, unlike other systems projects, seek to integrate processes spanning the entire...
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...Human Rights and the Millennium Development Goals in Practice: A review of country strategies and reporting UNITED NATIONS Human Rights and the Millennium Development Goals in Practice: A review of country strategies and reporting UNITED NATIONS New York and Geneva, 2010 Note The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. Symbols of United Nations documents are composed of capital letters combined with figures. Mention of such a symbol indicates a reference to a United Nations document. HR/PUB/10/1 © 2010 United Nations All worldwide rights reserved Credits Photographs: Goal 1: photo by Adam Rogers/UNCDF; Goal 2: © International Labour Organization/ G. Cabrera; Goal 3: photo by Adam Rogers/UNCDF; Goal 4: © UNICEF Armenia/2007/Igor Dashevskiy; Goal 5: © International Labour Organization/E. Gianotti; Goal 6: © World Lung Foundation/ Thierry Falise; Goal 7: © International Labour Organization/M. Crozet; Goal 8: © International Labour Organization/M. Crozet. About the publication This publication builds on a series of country and thematic background studies commissioned for the regional “Dialogues for Action: Human Rights and MDGs”, which took place in...
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