...fascination with anatomy. When Hermann was 11 years, he began to dissect live animals and kept their bones. “His closest and possibly only childhood friend was killed in a suspicious “fall” while the two of them were playing in an abandoned house,” and he was apparently standing behind his friend during the incident, (Meyer & Weaver, 2009). When Hermann was 17 he married for the first time to Clara Lovering. Clara was wealthy and Hermann used that to his advantage. After the use of the money, Hermann left Clara. He then decided he wanted to become a physician and enrolled in school. He first attended a small college in Vermont and later transferred to University of Michigan. “His early criminal career (mostly using the pseudonym Dr. H. H. Holmes) was based on...
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...services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the client's financial statements from the client's records. Bookkeeping services include the preparation of the client's journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. 4. Management consulting services These services range from suggestions to improve the client's accounting system to computer installations. 2-2 The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant...
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...trying to define the concept, regardless of the wealth existing literature on the subject. WLB policies have been defined as ‘those that enhance the autonomy of workers in the process of coordinating and integrating work and non work aspects of their lives (Felstead et al, 2002). From an employees perspectives it is the maintenance of a balance between work and family responsibilities. This definition allows for a wide range of policies to be included under the guise of WLB initiatives. WLB policies in an organizational setting include, but are not limited to, flexible working arrangements, child and dependent care and family and parental leave (Bardoel, 1998). Importance Many Human Resource Professionals, employers associations, government departments, trade unions, academics and voluntary organizations around the world are currently debating and often enacting, policies and practices designed to promote work life balance (Fleetwood, S., 2007). The effective management of WLB is an issue increasingly recognized as of strategic importance to organizations and of significance to employees (Cieri, H., Holmes, B., Abbott, J., Pettit, T., 2005). In more recent years there has been an exponential growth in WLB practices (Chandra, V., 2012) due to globalization, organizational reorganization and efficiency drives, increasingly sophisticated technology responsible for bringing about 24/7 workplaces; blurring the distinction between work and home...
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...Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. Accounting and bookkeeping services Accounting services involve preparing the client's financial statements from the client's records. Bookkeeping services include the preparation of the client's journals and ledgers as well as financial statements. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. Management consulting services These services range from suggestions to improve the client's accounting system to computer installations. 2-1 2. 3. 4. 2-2 The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total...
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...Research Paper DOES CORPORATE RESPONSIBILITY TO STAKEHOLDERS MAXIMIZE FIRM’S VALUE? DOES CORPORATE RESPONSIBILITY TO STAKEHOLDERS MAXIMIZE FIRM’S VALUE? Topic: This paper seeks to explore the economic mechanisms behind corporate responsibility based on a microeconomic perspective of the firm. The ultimate objective is to ruminate on the effects of corporate responsibility of firms to stakeholders. That is how corporate responsibility to stakeholders can help maximize or minimize the firm’s value. In this research paper, I am going to explain the principle of stakeholder and the corporate social Responsibility that corporation owes to its stakeholders. The fact that corporations are entitled to its stakeholders and the environment within its scope of business has been a controversial issue. At the beginning, I will give a clear understanding of what Corporate Responsibility by firms to its stakeholders is. Later, I will make an argument in favor and against Corporate Responsibility by the firm to its stakeholders. Lastly, I will come to a conclusion on how firm’s value is maximized. That is what corporation should do for its stakeholder. According to rigorous research, each person has his or her personal responsibility that needs to be performed in order to maintain a good image in the society. Just as humans are faced with responsibilities, so as Corporations, since they are seen as a group of individuals working together to accomplish a goal, that goal being making...
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...Individual Research – Final Report BUSI 1073 Business Writing and Communications (Section A) (16W) Sashank Bhavsar Yorkville University Instructor: Erika Wallgren Introduction A corporate communication strategy can help any organization be effective in their communications with their stakeholders, customers, and the public at large. When an effective plan is developed, it can help an organization streamline their communication process throughout the entire company. After the Lac-Megantic crisis in June 2013, PR representatives believed that many executives from the Montreal Maine & Atlantic Railway (MMA) failed to effectively communicate the tragedy. What most companies tend to overlook is how they will approach a crisis from a communications perspective (Kirby, 2010). No matter what field of business you are in, there should be a crisis communication plan. This report will show an effective approach to develop a crisis communication plan. Developing a Crisis Response Strategy In the report written by Hanna Park, “EXPLORING EFFECTIVE POST-CRISIS RESPONSE STRATEGIES”, she defines a crisis communication strategy as what a company does and says after a crisis (Park, 2013). This means that any inappropriate response by a company can lead to a negative consequence compared to a quick and proper response helps manage a crisis in a more effective way which can then also help to minimize reputational damage. A company’s initial response will be considered the company’s...
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...Corporate social responsibility History: The history of today’s CRS theory has a long and wide spreading background. Despite the concept of CSR being growing, manifested and flourished in recent times, the late 1800s (industrial revolution) is considered to be the beginning of CSR concept and practice, when creating more productive employees were the main concern for promising business. One might argue to differentiate the social and business reason behind. Carnegie, Cadbury and Lever were among the many individuals who utilised company assets to improve the conditions of nineteenth century workers. Throughout the twentieth century, companies such as Norsk Hydro would take responsibility for social conditions in their, often isolated, company towns. According to management historian Daniel A. Wren, there were criticism of the emerging factory system in Great Britain, particularly regarding the employment of women and children, and these same issues occurred in the America as well. Reformers of both countries perceived the factory system to be the source of numerous social problems, including labour unrest, poverty, slums, and children and female labour. Wren depicted the industrial betterment/welfare movement of this early period as an uneven mixture of humanitarianism, philanthropy and business acumen. He points to industrialists such as John H. Patterson of National Cash Register as one executive instrumental in setting the course for the industrial welfare movement...
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...Conflict Theory Corey Ware The conflict theory was developed by Karl Marx in order to figure out what brings about civilization. Civilization is brought out by Marx as an aspect that is influenced by conflicts. According to Karl Marx, there are two social classes of people; capitalists and the working class. These two classes represent the ruling class as well as the subject class. Karl Marx explained that the subject class is always under the ruling class. The ruling class controls all the aspects of productivity. This can be further explained by what happened during the colonial period. During that time, the ruling class was more domineering and they used their influence to control the rest of the society. This group of individuals can also be defined as the capitalists. The capitalists control and have direct access to all the social and political positions. The working class is misused by the capitalists in order to produce and generate huge amounts of income for the ruling class (Shepard, 2009, p. 22). According to the theory, individuals are always involved in conflicts in order to control others. This means that individuals will always struggle to reach the ruling class in order to earn more money, to accumulate enough capital that might help them rule the rest of the community. There are many benefits that are associated to the ruling class. One of them is that these individuals have total control over many resources. This...
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...The conflict theory was developed by Karl Marx in order to figure out what brings about civilization. Civilization is brought out by Marx as an aspect that is influenced by conflicts. According to Karl Marx, there are two social classes of people; capitalists and the working class. These two classes represent the ruling class as well as the subject class. Karl Marx explained that the subject class is always under the ruling class. The ruling class controls all the aspects of productivity. This can be further explained by what happened during the colonial period. During that time, the ruling class was more domineering and they used their influence to control the rest of the society. This group of individuals can also be defined as the capitalists. The capitalists control and have direct access to all the social and political positions. The working class is misused by the capitalists in order to produce and generate huge amounts of income for the ruling class (Shepard, 2009, p. 22). According to the theory, individuals are always involved in conflicts in order to control others. This means that individuals will always struggle to reach the ruling class in order to earn more money, to accumulate enough capital that might help them rule the rest of the community. There are many benefits that are associated to the ruling class. One of them is that these individuals have total control over many resources. This means that the rest of the society has to depend on individual influence...
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...FAKULTI PERAKAUNAN UNIVERSITI TEKNOLOGI MARA 40450, SHAH ALAM Semester: 8 PROGRAM NAME : BACHELOR DEGREE OF ACCOUNTANCY (HONS) PROGRAM CODE : AC220 COURSE NAME : ACCOUNTING THEORY COURSE CODE : FAR 600 LECTURE : 2 hours/week TUTORIAL : 1 hour/week LECTURER : PROF MADYA DR FAIZAH DARUS CONTACT NUMBER : 03-55444996 (OFFICE), 0193350388 (HP) OFFICE :Puncak Alam AC614 Level 6, Shah Alam Menara SAAS Level 7, Room 717 email address : faizahd3@gmail.com CONSULTATION HOURS : MON 2-4, WED 10.30-12.30 COURSE OUTCOMES |CO1 |Discuss the various theories and paradigms in accounting. | |CO2 |Demonstrate an understanding on the concept of Islamic Accounting, the need for it and its differences to conventional accounting. | |CO3 |Evaluate the evolution of the conceptual framework and standard setting process, nationally and internationally. | |CO4 |Evaluate the relationship between accounting theories and framework to the practice in the real world. | PROGRAM OUTCOMES |PO1 | Able to apply knowledge and understanding of accounting and accounting related...
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...in school requires a high level of study skills. Students must first learn these skills, practice them and develop effective study habits in order to be successful. Very often the study habits and practices developed and used in high school do not work for students in college. Good study habits include many different skills: time management, self-discipline, concentration, memorization, organization, and effort. Desire to succeed is important, too( TermpaperWarehouse.com). College students have many obstacles to overcome in order to achieve their optimal academic performance. It takes a lot more than just studying to achieve a successful college career. Different stressors such as time management, financial problems, sleep deprivation, social activities, and for some students even having children, can all pose their own threat to a student’s academic performance as well as the hours they spend on studying (Womble, 2004). Study habits are the ways that students study- the habits that they have formed during their school years. Study habits can be good ones, or bad ones. Good study habits include being organized, keeping good notes, reading the textbook, listening in class, and working every day. Being organized means the student can easily access his or her school stuffs when at school or at home doing homework. Keeping good notes involves good organization of all the important details regarding his or her lessons not only of taking down it in the notebook but also when listening...
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...Conclusion 7 Recommendations 8 References 9 Introduction This report will look at exactly why it is so important to educate hotel guests and tourists about environmental sustainability. Tourism is one of the top service industries in the world, there is millions of dollars being used to fund these beautiful destinations; equally as much money should be invested to keep the environment sustainable. It’s good ethical practice; the humanistic argument is without a clean environment, human health will be harmed. Without stock of renewable resources for future generations, the lives of those will be poorer quality than ours. (Grace, Cohen, & Holmes, 2014)William Blackstone has quoted saying “everyone has the right to a livable environment, then others have an obligation to allow free enjoyment of this right.” (Grace, Cohen, & Holmes, 2014). The three main groups of guests hotel chains face concerning this matter are: the ones that care about the planet and society, the ones that ask what is in it for me, and the ones who couldn’t be bothered. It is up to hotels which type of guests they wish to cater to, keeping in mind that they risk damaging their relationship with the other types. If they are too extreme on either end of the scale, not environmentally cautious or pushing too many green policies, it could be detrimental to the hotels success. There are a great deal of examples of countries that are working hard with local communities to sustain their environment; Costa...
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...Business & Society http://bas.sagepub.com Corporate Social Responsibility: Evolution of a Definitional Construct Archie B. Carroll Business Society 1999; 38; 268 DOI: 10.1177/000765039903800303 The online version of this article can be found at: http://bas.sagepub.com/cgi/content/abstract/38/3/268 Published by: http://www.sagepublications.com On behalf of: International Association for Business and Society Additional services and information for Business & Society can be found at: Email Alerts: http://bas.sagepub.com/cgi/alerts Subscriptions: http://bas.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav Citations http://bas.sagepub.com/cgi/content/refs/38/3/268 Downloaded from http://bas.sagepub.com at Biblioteca di Ateneo - Trento on April 28, 2010 Carroll / CORPORATE SOCIAL RESPONSIBILITY BUSINESS & SOCIETY / September 1999 Corporate Social Responsibility Evolution of a Definitional Construct ARCHIE B. CARROLL University of Georgia There is an impressive history associated with the evolution of the concept and definition of corporate social responsibility (CSR). In this article, the author traces the evolution of the CSR construct beginning in the 1950s, which marks the modern era of CSR. Definitions expanded during the 1960s and proliferated during the 1970s. In the 1980s, there were fewer new definitions, more empirical research, and alternative themes...
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...Running head: NARCISSISM AND RELATIONSHIPS ARE NARCISSISTS BAD FOR RELATIONSHIPS OR ARE RELATIONSHIPS BAD FOR NARCISSITS? : THE EFFECT OF NARCISSISM ON CLOSE RELATIONSHIPS by Sara K. Seward 200303585 A term paper presented to Dr. Christie Lomore in Psychology 341:20 The Self Department of Psychology St. Francis Xavier University March 26th, 2007 The term narcissism was first introduced to us by Freud, (1914/1957, as cited in Campbell, Brunell, & Finkel, 2006) in reference to the story of Narcissus. Narcissus was the concept of self-love in human form. He viewed himself as better and more attractive than all of those around him, which in turn prevented him from developing any close, loving relationships with others. Narcissus spent him life looking for the “perfect” partner. One day he fell in love with his own reflection and could not bear to be separated from his newfound love. He remained by the pool of water until he eventually died. The story of Narcissus shows us that having a narcissistic personality can have detrimental effects on not only our relationships but on our selves as well (Campbell, Foster, & Finkel, 2002). By proposing the following research question I hope to identify a possible correlation between narcissistic behaviour and relationship satisfaction. My question is “Do narcissists engage in behaviour that negatively affects their relationships which may lead to a decrease in relationship satisfaction?” A...
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...Consideration Student Name Instructor Name University Affiliation Date Abstract Consideration is the price that the promisor asks in exchange for their promise, that is, the price of a given promise. Consideration is not a significant part of a contract in a number of jurisdictions. Once parties have reached a binding agreement, that becomes sufficient. Nevertheless, the common law requires that for agreement to be binding, the person to whom a promise is made (promisee) must offer consideration (maybe in monetary terms) for the promise given to him (Lorenzen, 1918, p.28). Hence, most gratuitous promises are never enforced because of a few exceptions. There are different types of consideration and they include: Executory consideration Executory consideration is a type of consideration where the promise has not yet completed the requirements of the consideration. Therefore, executory consideration will exist in cases where the promisor’s promise is made in return for a counter-promise from the plaintiff. For instance, A makes a promise of delivering some products to B at a future date and B promises to make payment for the goods once he receives the shipment. B can sue A for breach of contract if A fails to deliver the goods (Carter et al., 1996, p. 312). Executed consideration Consideration is termed as executed when the consideration is issued at the time the contract is made. Therefore, an executed consideration will only come into existence when the promisor’s...
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