...Chapter 1 Ethical Reasoning: Implications for Accounting Ethics Reflection PENN STATE CHILD ABUSE SCANDAL: A CULTURE OF INDIFFERENCE What motivates an otherwise ethical person to do the wrong thing when faced with an ethical dilemma? Why did Joe Paterno and administrators at Penn State University look the other way and fail to act on irrefutable evidence that former assistant football coach Jerry Sandusky had raped and molested young boys, an offense for which Sandusky currently is serving a 30- to 60-year sentence? According to the independent report by Louis Freeh that investigated the sexual abuse, four of the most powerful people at Penn State, including president Graham Spanier, athletic director Timothy Curley, senior vice president Gary Schultz, and head football coach Joe Paterno, sheltered a child predator harming children for over a decade by concealing Sandusky’s activities from the board of trustees, the university community, and authorities. The Freeh report characterizes the inactions as lacking empathy for the victims by failing to inquire as to their safety and wellbeing. Not only that, but they exposed the first abused child to additional harm by alerting Sandusky, who was the only one who knew the child’s identity, of what assistant coach Mike McQueary saw in the shower on the night of February 9, 2001.1 McQueary testified at the June 2012 trial of Sandusky that when he was a graduate assistant, he walked into the locker room and heard sounds of slapping...
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...SAMAR COLLEGE COLLEGE OF EDUCATION CATBALOGAN CITY _________________________________________________________________________ English Correct Usage, American vs. British English, Politically Correct Words, Confusing Words, Things to Remember When Using Numbers, Phrases, Clauses, Sentences, Punctuation Marks _________________________________________________________________________ In Partial Fulfillment of the Requirements for: ENGLISH 101 – STRUCTURE IN ENGLISH Presented by: JERRY S. PACRIN BSED – 3 (CIT) Presented to: ALONA MEDALIA CADIZ – GABEJAN, M.E. September 12, 2013 ENGLISH CORRECT USAGE There are three (3) main language styles: * Formal * Semi-Formal * Informal The diagram below illustrates how these styles are rated on a scale of 0 to 10. Rules of Language Styles The following rules apply to both written and spoken English. Know person well and on familiar terms Know person well and on familiar terms Know name of person and have exchanged greetings. Know name of person and have exchanged greetings. Know title or name of person, Never met or exchanged info. Know title or name of person, Never met or exchanged info. Don’t know anything about the person who receives letter Don’t know anything about the person who receives letter Different Styles between Formal and Informal English The followingn examples illustrate the main difference between informal and formal English. Dictionary of Formal and Informal English ...
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...ENGINEERING ETHICS Concepts and Cases This page intentionally left blank F O U R T H ENGINEERING ETHICS Concepts and Cases g E D I T I O N CHARLES E. HARRIS Texas A&M University MICHAEL S. PRITCHARD Western Michigan University MICHAEL J. RABINS Texas A&M University Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Engineering Ethics: Concepts and Cases, Fourth Edition Charles E. Harris, Michael S. Pritchard, and Michael J. Rabins Acquisitions Editor: Worth Hawes Assistant Editor: Sarah Perkins Editorial Assistant: Daniel Vivacqua Technology Project Manager: Diane Akerman Marketing Manager: Christina Shea Marketing Assistant: Mary Anne Payumo Marketing Communications Manager: Tami Strang Project Manager, Editorial Production: Matt Ballantyne Creative Director: Rob Hugel Art Director: Cate Barr Print Buyer: Paula Vang Permissions Editor: Mardell Glinski-Schultz Production Service: Aaron Downey, Matrix Productions Inc. Copy Editor: Dan Hays Cover Designer: RHDG/Tim Heraldo Cover Image: SuperStock/Henry Beeker Compositor: International Typesetting and Composition c 2009, 2005 Wadsworth, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution,...
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...Accounting, Organizations and Society 38 (2013) 596–620 Contents lists available at ScienceDirect Accounting, Organizations and Society journal homepage: www.elsevier.com/locate/aos An accountability framework for financial statement auditors and related research questions Mark E. Peecher a,⇑, Ira Solomon b,1, Ken T. Trotman c,2 a Department of Accountancy, College of Business, University of Illinois at Urbana-Champaign, 1206 South Sixth Street, Champaign, IL 61820, United States A.B. Freeman School of Business, Tulane University, 7 McAlister Drive, New Orleans, LA 70118, United States c School of Accounting, Australian School of Business, University of New South Wales, Sydney 2052, Australia b a b s t r a c t We address the following overarching questions: What kind of accountability framework could regulators use to (a) motivate auditors to improve audit quality, and (b) evaluate how well auditors have carried out their duties? We draw on research in accounting, economics, psychology, and neuroscience to critique the accountabilities, incentives, and learning opportunities embedded in auditors’ extant regulatory environment. We first establish that forward-looking estimates are the basis for most financial statement information and that some of these estimates are highly uncertain, which increases the challenges faced by auditors. We propose an accountability framework with two dimensions: rewards versus penalties and processes versus outcomes. We...
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...Economist readings 1. It pays to give Allowing consumers to set their own prices can be good for business; even better if the firms give some of it to charity http://www.economist.com/whichmba/it-pays-to-give?fsrc=nlw|mgt|01-12-2011|management_thinking [pic]IN OCTOBER 2007 Radiohead, a British rock group, released its first album in four years, “In Rainbows”, as a direct digital download. The move drew a fair bit of attention (including from this newspaper) not only because it represented a technological thumb in the eye to the traditional music industry, but also because the band allowed listeners to pay whatever they wished for it. Some 60% of those who seized the opportunity paid nothing at all, but the band seemed pleased with the result; one estimate had it earning nearly $3m from the experiment. One group outside the music industry taking an interest was a trio of professors then at the Rady School of Management at the University of California, San Diego: Ayelet Gneezy, Uri Gneezy and Leif Nelson (who is now at the Haas School of Business at the University of California, Berkeley). Inspired, they designed a series of experiments to gauge whether pay-what-you-want pricing would work for other businesses. Their most recent experiment, co-authored with Amber Brown of Disney Research and published in Science, also stirred in a new element: would it make any difference if firms donated some of the pay-what-you-want fee to charity? The authors set up their pricing experiment...
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...'711101,fririltrilrfr0117,!*.. REPORT RESUMES ED 012 169 GUIDANCE IN THE ELEMENTARY SCHOOL. BY- PRUETT, ROLLA F. WHITEMAN, KAREN INDIANA STATE DEPT. PUBLIC INSTR., INDIANAPOLIS REPORT NUMBER ISDPI-BULL-251 PUB DATE EDRS PRICE MF-$0.50 HC-$2.76 69P. CG 000 146 JAN 67 DESCRIPTORS- *ELEMENTARY SCHOOL GUIDANCE, *ELEMENTARY SCHOOL STUDENTS, *ELEMENTARY SCHOOL COUNSELORS, *PROGRAM DEVELOPMENT, COUNSELOR FUNCTIONS, BULLETINS, *GUIDANCE SERVICES, INDIANAPOLIS, INDIANA THE ROLE OF THE ELEMENTARY SCHOOL COUNSELOR AND THE IMPORTANCE OF PROVIDING GUIDANCE SERVICES AT THE ELEMENTARY LEVEL ARE DISCUSSED. THE FUNCTION OF GUIDANCE SERVICES AT THE ELEMENTARY LEVEL IS EXPLORED, WITH EMPHASIS ON DEFINITION. PHILOSOPHY, OBJECTIVES, AND GUIDES FOR PROVIDING THE NECESSARY SERVICES FOR OPTIMUM DEVELOPMENT OF ALL CHILDREN. FOLLOWING THE BIBLIOGRAPHY, A PARTIAL LIST OF INDIANA REFERRAL AGENCIES FOR ELEMENTARY SCHOOL PERSONNEL IS PROVIDED. (SK) INDIANA STATE DEPARTMENT OF PUBLIC INSTRUCTION GUIDANCE in the ELEMENTARY SCHOOL by Rolla F. Pruett Karen Whiteman William E. Wilson Superintendent Bulletin No. 251 January, 1967 CG 000 146 INDIANA STATE DEPARTMENT OF PUBLIC INSTRUCTION GUIDANCE in the ELEMENTARY SCHOOL by Dr. Rolla F. Pruett Director, Division of Pupil Personnel and Guidance Services Karen Whiteman Field Supervisor, Elementary School Guidance U.S. DEPARTMENT OF HEALTH, EDUCATION & WELFARE OFFICE OF EDUCATION REPRODUCED EXACTLY...
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...fourth EDItION fourth EDItION This clear, learner-friendly text helps today’s students bridge the gap between Its comprehensiveness allows instructors to tailor the material to their individual teaching styles, resulting in an exceptionally versatile text. Highlights of the Fourth Edition: Additional readings and essays in a new Appendix as well as in Chapters 7 and 8 nearly double the number of readings available for critical analysis and classroom discussion. An online chapter, available on the instructor portion of the book’s Web site, addresses critical reading, a vital skill for success in college and beyond. Visit www.mhhe.com/bassham4e for a wealth of additional student and instructor resources. Bassham I Irwin Nardone I Wallace New and updated exercises and examples throughout the text allow students to practice and apply what they learn. MD DALIM #1062017 12/13/09 CYAN MAG YELO BLK Chapter 12 features an expanded and reorganized discussion of evaluating Internet sources. Critical Thinking thinking, using real-world examples and a proven step-by-step approach. A student ' s Introduction A student's Introduction everyday culture and critical thinking. It covers all the basics of critical Critical Thinking Ba ssha m I Irwin I Nardone I Wall ace CRITICAL THINKING A STUDENT’S INTRODUCTION FOURTH EDITION Gregory Bassham William Irwin Henry Nardone James M. Wallace King’s College TM bas07437_fm_i-xvi.indd i 11/24/09 9:53:56 AM TM Published by McGraw-Hill...
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...fourth EDItION Critical Thinking A student ' s Introduction Ba ssha m I I rwi n I N ardon e I Wal l ac e CRITICAL THINKING A STUDENT’S INTRODUCTION FOURTH EDITION Gregory Bassham William Irwin Henry Nardone James M. Wallace King’s College TM TM Published by McGraw-Hill, an imprint of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011, 2008, 2005, 2002. All rights reserved. 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 consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOC/DOC 0 ISBN: 978-0-07-340743-2 MHID: 0-07-340743-7 Vice President, Editorial: Michael Ryan Director, Editorial: Beth Mejia Sponsoring Editor: Mark Georgiev Marketing Manager: Pam Cooper Managing Editor: Nicole Bridge Developmental Editor: Phil Butcher Project Manager: Lindsay Burt Manuscript Editor: Maura P. Brown Design Manager: Margarite Reynolds Cover Designer: Laurie Entringer Production Supervisor: Louis Swaim Composition: 11/12.5 Bembo by MPS Limited, A Macmillan Company Printing: 45# New Era Matte, R. R. Donnelley & Sons Cover Image: © Brand X/JupiterImages Credits: The credits section for this book begins on page C-1 and is considered...
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...Educational Psychology: Developing Learners This is a protected document. Please enter your ANGEL username and password. Username: Password: Login Need assistance logging in? Click here! If you experience any technical difficulty or have any technical questions, please contact technical support during the following hours: M-F, 6am-12am MST or Sat-Sun, 7am-12am MST by phone at (800) 800-9776 ext. 7200 or submit a ticket online by visiting http://help.gcu.edu. Doc ID: 1009-0001-191D-0000191E DEVELOPING LEARNERS JEANNE ELLIS ORMROD Professor Emerita, University of Northern Colorado EIGHTH EDITION ISBN 1-256-96292-9 Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Educational Psychology: Developing Learners, Eighth Edition, by Jeanne Ellis Ormrod. Published by Pearson. Copyright © 2014 by Pearson Education, Inc. Vice President and Editorial Director: Jeffery W. Johnston Vice President and Publisher: Kevin Davis Editorial Assistant: Lauren Carlson Development Editor: Christina Robb Vice President, Director of Marketing: Margaret Waples Marketing Manager: Joanna Sabella Senior Managing Editor: Pamela D. Bennett Project Manager: Kerry Rubadue Senior Operations Supervisor: Matthew Ottenweller Senior Art Director: Diane Lorenzo Text Designer: Candace Rowley Cover Designer:...
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...TABLE OF CONTENTS Author’s Preface ...................................................................................................................... p. 3 Chapter 1 — Introduction ....................................................................................................... p. 9 Chapter 2 — Desire: The Turning Point of All Achievement ................................................. p. 22 Chapter 3 — Faith Visualization of, and Belief in Attainment of Desire ............................... p. 40 Chapter 4 — Auto-Suggestion the Medium for Influencing the Subconscious Mind .............. p. 58 Chapter 5 — Specialized Knowledge, Personal Experiences or Observations ...................... p. 64 Chapter 6 — Imagination: the Workshop of the Mind .......................................................... p. 77 Chapter 7 — Organized Planning, the Crystallization of Desire into Action ........................ p. 90 Chapter 8 — Decision: the Mastery of Procrastination ......................................................... p. 128 Chapter 9 — Persistence: the Sustained Effort Necessary to Induce Faith ........................... p. 138 Chapter 10 — Power of the Master Mind: the Driving Force ................................................. p. 153 Chapter 11 — The Mystery of Sex Transmutation .................................................................. p. 160 Chapter 12 — The Subconscious Mind: The Connecting Link ........................................
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...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 included—frequently malign or ignore. As we have considered our quandary, we have come face-to-face with the central paradox that characterizes the genre: Teaching manuals tend to be distant, mechanical, impersonal, and lifeless, when in fact good teaching is immediate, flexible, personal, and lively. In this manual, therefore, we have attempted to communicate to fellow teachers...
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...A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. This book is printed on acid-free paper. Copyright © 2006 by PricewaterhouseCoopers LLP. PricewaterhouseCoopers refers to the individual member firms of the worldwide PricewaterhouseCoopers organization. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this...
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...Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski, Carole Lager, Andrew Cornford and Jean-Michel Bonvin Enron and World Finance Also by Observatoire de la Finance From Bretton Woods to Basel Finance & the Common Good/Bien Commun, no. 21, Spring 2005 Ethics of Taxation and Banking Secrecy Finance & the Common Good/Bien Commun, no. 12, Autumn 2002 Will the Euro Shape Europe? Finance & the Common Good/Bien Commun, no. 9, Winter 2001–2 Dommen, E. (ed.) Debt Beyond Contract Finance & the Common Good/Bien Commun, Supplement no. 2, 2001 Bonvin, J.-M. Debt and the Jubilee: Pacing the Economy Finance & the Common Good/Bien Commun, Supplement no. 1, 1999 Dembinski, P. H. (leading contributor) Economic and Financial Globalization: What the Numbers Say United Nations, Geneva, 2003 Enron and World Finance A Case Study in Ethics Edited by Paul H. Dembinski Carole Lager Andrew Cornford and Jean-Michel Bonvin in association with the Observatoire de la Finance Selection, editorial matter and Chapters 1, 2 and 16 © Observatoire de la Finance Remaining chapters © contributors 2006 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence ...
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...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...
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...FOREWORD "Whatever your mind can conceive and believe it can achieve." - Napoleon Hill American born Napoleon Hill is considered to have influenced more people into success than any other person in history. He has been perhaps the most influential man in the area of personal success technique development, primarily through his classic book Think and Grow Rich which has helped million of the people and has been important in the life of many successful people such as W. Clement Stone and Og Mandino. Napoleon Hill was born into poverty in 1883 in a one-room cabin on the Pound River in Wise County, Virginia. At the age of 10 his mother died, and two years later his father remarried. He became a very rebellious boy, but grew up to be an incredible man. He began his writing career at age 13 as a "mountain reporter" for small town newspapers and went on to become America's most beloved motivational author. Fighting against all class of great disadvantages and pressures, he dedicated more than 25 years of his life to define the reasons by which so many people fail to achieve true financial success and happiness in their life. During this time he achieved great success as an attorney and journalist. His early career as a reporter helped finance his way through law school. He was given an assignment to write a series of success stories of famous men, and his big break came when he was asked to interview steel-magnate Andrew Carnegie. Mr. Carnegie commissioned Hill to...
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