...negatively. Ethics is not just for individuals to care about. Governments, organizations, and banks spend a huge amount of money on determent what is ethical and what is not? Companies could lose all their customers if they made an unethical action. Governments could lose all their supporters if had an unethical scandal. Even, celebrities would lose all of his fans if he or she did unethical action such as racism or sexual abused. However, most of companies have guidelines or policies to face and prevent any unethical issues in side the organization against costumers or employees. Business ethics is a very important factor in any companies or organization because it tells how the company thinks about people and their employees. Furthermore, the paper will focus and analysis briefly what is ethics, the four types of ethics, what are the ethical challenges, and how companies deal with ethical action? Body one what is ethics: First of all, the fully understanding of the idea, concept, and meaning of ethics...
Words: 2663 - Pages: 11
...lustrated by the argument that income numbers cannot be defined sub- stantively, that they lack "meaning" and are therefore of doubtful utility.' The argument stems in part from the patchwork development of account- * University of Chicago. t University of Western Australia. The authors are indebted to the participants in the Workshop in Accounting Research at the Univer- sity of Chicago, Professor Myron Scholes, and Messrs. Owen Hewett and Ian Watts. 1 Versions of this particular argument appear in Canning (1929); Gilman (1939); Paton and Littleton (1940); Vatter (1947), Ch. 2; Edwards and Bell (1961), Ch. 1; Chambers (1964), pp. 267-68; Chambers (1966), pp. 4 and 102; Lim (1966), esp. pp. 645 and 649; Chambers (1967), pp. 745-55; Ijiri (1967), Ch. 6, esp. pp. 120-31; and Sterling (1967), p. 65. 159 160 JOURNAL OF ACCOUNTING RESEARCH, AUTUMN, 1968 ing practices to meet new situations as they arise. Accountants have had to deal with consolidations, leases, mergers, research and development, price- level changes, and taxation charges, to name just a few problem areas. Because accounting lacks an all-embracing theoretical framework, dissimi- larities in practices have evolved. As a consequence, net income is an ag- gregate of components which are not homogeneous. It is thus alleged to be a "meaningless" figure, not unlike the difference between twenty-seven tables and eight chairs. Under this view, net income can be defined only as the result of the application of a set of procedures...
Words: 1304 - Pages: 6
...Introduction This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science. There is some confusion about what PAT is. If the definition of accounting theory (i.e., accounting theory seeks to explain and predict accounting and auditing practice) given in Watts and Zimmerman’s 1986 book is taken to mean PAT, studies of accounting choices and auditing practices constitute PAT. At the same time, they also seek to explain the economics-based empirical literature in accounting and they describe, in addition to accounting choice studies, capital market-based accounting research. They point out that Ball and Brown (1968) initially popularized positive research in accounting, suggesting that PAT includes both capital market-based accounting research and research in accounting choices. This paper takes PAT to include both research programs. This usage is consistent with Watts and Zimmerman’s (1986) assertion that when they use the term “positive” to differentiate it from “prescriptive” theory. Positive Accounting Theory and Science by M. Humayun Kabir Senior Lecturer, Faculty of Business Auckland University of Technology, Auckland, New Zealand Abstract This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959), Kuhn (1996), and Lakatos (1970). PAT has been one of the most influential accounting research programs during...
Words: 6941 - Pages: 28
...------------------------------------------------- Thinking about One’s Thinking Metacognition is, put simply, thinking about one’s thinking. More precisely, it refers to the processes used to plan, monitor, and assess one’s understanding and performance. Metacognition includes a critical awareness of a) one’s thinking and learning and b) oneself as a thinker and learner. Initially studied for its development in young children (Baker & Brown, 1984; Flavell, 1985), researchers soon began to look at how experts display metacognitive thinking and how, then, these thought processes can be taught to novices to improve their learning (Hatano & Inagaki, 1986). In How People Learn, the National Academy of Sciences’ synthesis of decades of research on the science of learning, one of the three key findings of this work is the effectiveness of a “‘metacognitive’ approach to instruction” (Bransford, Brown, & Cocking, 2000, p. 18). Metacognitive practices increase students’ abilities to transfer or adapt their learning to new contexts and tasks (Bransford, Brown, & Cocking, p. 12; Palincsar & Brown, 1984; Scardamalia et al., 1984; Schoenfeld, 1983, 1985, 1991). They do this by gaining a level of awareness above the subject matter: they also think about the tasks and contexts of different learning situations and themselves as learners in these different contexts. When Pintrich (2002) asserts that “Students who know about the different kinds of strategies for learning, thinking, and problem solving will...
Words: 2490 - Pages: 10
...Technology, Auckland, New Zealand Abstract This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959), Kuhn (1996), and Lakatos (1970). PAT has been one of the most influential accounting research programs during the last four decades. One important reason which Watts & Zimmerman (1986) have used to popularize and legitimize their approach is that their view of accounting theory is the same as that used in science. Thus, it is important to examine how far accounting has been successful in imitating natural science and how the development of PAT compares with the three standard accounts of science. This paper shows that accounting could not emulate the success of natural science. Further, the methodological positions of PAT conform to none of the standard accounts of science. Rather, PAT contains elements of all three. Finally, this paper identifies some methodological gaps in PAT. Keywords: Positive Accounting Theory, Philosophy of Science, Methodological Controversies Acknowledgements I would like to thank two anonymous reviewers of the journal for their helpful comments. Earlier versions of this paper benefited from comments from Lee Parker of the University of South Australia, Keith Hooper of Auckland University of Technology, Divesh Sharma of Kennesaw State University, and Santi Narayan Ghosh of the University of Dhaka. Introduction This paper examines the development of positive accounting...
Words: 9637 - Pages: 39
...Teaching to Trangress: Education as the Practice of Freedom. New York: Routledge, 1994. Harrold, Stanley. American Abolitionists. New York: Pearson Education, 2001. Youngs, J. William T. American Realities: Historical Episodes-From First Settlements to the Civil War. New York: Longman, 2000. Fanon, Frantz. The Wretched of the Earth. New York: Grove Press, 1963. COURSE DESCRIPTION: A survey of African American literature, introducing students to genres, trends, and major periods of African American literature, ranging from the 17th-, 18th- and 19th- century autobiographies and narratives to 20tth –century works. Authors include: Jupiter Hammon, Briton Hammon, Sojourner Truth, Nat Turner, Claude McKay, Zora Neale Hurston, Sterling Brown, Richard Wright, Lorraine Hansberry, Amiri Baraka, Toni Morrison, Haki Madhubuti, Ton Cade Bambara, and August Wilson. COURSE OBJECTIVES By the end of this course, you will: o be able to distinguish amongst genres of literature; o be familiar with various works by and about African American writers in various literary genres; o be familiar with the Black Aesthetic, as well as other literary theories; o gain...
Words: 3509 - Pages: 15
...INTRODUCTION On May 14th 1947, in the Royal Albert Hall, Sir Winston Churchill said, "We are ourselves content, in the first instance, to present the idea of United Europe, in which our country will play a decisive part, as a moral, cultural and spiritual conception to which all can rally without being disturbed by divergences about structure. It is for the responsible statesmen, who have the conduct of affairs in their hands and the power of executive action, to shape and fashion the structure. It is for us to lay the atmosphere and give the driving impulsion." Ironically, today, only Britain could possibly rival Denmark for anti-EMU (European Monetary Union) feelings. In 1992, after tough negotiations, Great Britain signed the Treaty of Maastricht but with a special demand: an opt-in option. This meant that Britain could join the EMU whenever it decided to do so. Ever since the election of Prime Minister Tony Blair and his Labour Party, the government argues that the country should join the EMU when and if the economic conditions are right. Denmark had asked in the Treaty of Maastricht for an opt-in option, however, on September 28th, 53% of the Danes decided to keep the krone. Economically, the UK would find more advantages than not in joining the Euro zone, as shows the following table[1]: |Advantages of entry |Disadvantages of entry ...
Words: 3967 - Pages: 16
...IT190-1501A-01 : Introduction to IT Information Systems of Sterling Urgent Care Ryder May 02/09/15 TOC Section 1: Information Systems Overview 4 What is Sterling Urgent Care? 4 Choosing the Right Information System for SUC 4 Section 2: Information Systems Concepts 7 Types of Communication 7 SUC’s Communication Technology 8 SUC’s Virtual Private Network 9 Section 3: Business Information Systems 11 Data Systems 11 TPS (Transaction processing system) 11 MIS (Management information system) 11 DSS (Decision support system) 12 KMS (Knowledge management system) 12 AI (Artificial intelligence) 12 Information Systems within SUC 14 Section 4: System Development 16 Prototype Model 16 Waterfall model 17 Implementation of the Waterfall model 17 Waterfall Phases 18 System Investigation 18 System Design 19 System Implementation 19 System Verification 19 System Maintenance 19 Section 5: Information Systems and Society 20 Types of Hacking 20 Social Engineering 20 Dumpster Diving 21 Identity Theft 23 Illegal Access and Use 23 References 25 Section 1: Information Systems Overview What is Sterling Urgent Care? Sterling Urgent Care (SUC) is a non-existent urgent care facility located in the small town of Sterling Colorado. This is a private-owed walk in clinic that will provide health care ranging from routine doctor visits to emergent care. This organization will require internal users from several different departments, as well as outside healthcare...
Words: 5668 - Pages: 23
...M.A. Social Work (Previous) FIRST SEMESTER Paper S1: 01 History and Philosophy of Social Work - 50 Paper S1: 02 Psychosocial Dynamics of Human Behavior - 50 Paper S1: 03 Methods of Working with People: Micro-Approaches - 50 Paper S1: 04 Social Welfare Administration - 50 Paper S1: 05 Research Methodology - 50 Paper S1: 06 Man & Society - 50 Paper S1: 07 Concurrent Field work three days in a week - 50 Total - 350 SECOND SEMESTER Paper S2: 01 Approaches and fields of Social Work - 50 Paper S2: 02 Human Growth and Development - 50 Paper S2: 03 Methods of working with People: Macro Approaches - 50 Paper S2: 04 Management of NGO’s and Disaster Relief Services - 50 Paper S2: 05 Statistics and Computer Application - 50 Paper S2: 06 Dynamics of Socio-Political Institutions and Organizations - 50 Paper S2: 07 Concurrent Field work (three days in a week) -50 Total - 350 M.A. in Social Work (Part-I) Preamble: 1. There shall be six theory papers of 50 marks each and field work of 50 marks as paper seventh out of 50 marks, 38 marks shall be devoted to semester paper and 12 marks shall be fixed for class/home assignments. 2. The format of the theory paper shall be the same as it is being following by the university. 3. Evaluation procedure shall be as per university norms. FIRST SEMESTER Paper S1: 01 History and Philosophy of Social Work (50) Unit – I Meaning, objectives and scope of social work; Role...
Words: 14601 - Pages: 59
...literature on Activity Based Costing (ABC) tends to define the ‘success’ of an ABC system in relation to the decision-making and strategy formulating opportunities it provides based on the ‘logic’ or technical attributes of ABC (Shields, 1995; Malmi, 1997). This paper argues that there is a logic of ABC and tries to identify and illustrate how people relate to, misunderstand and still ‘appropriate’ this logic and start “talking accounting”. This paper shows that the ABC system implemented in this organisation did indeed provide information for decision-making and did to some extent support the logic of ABC. The paper also shows how this knowledge was emergent, the logic was articulated, but not fully understood and it was only when the system was implemented that many attributes of the system were recognised and, in some cases misunderstood. The paper argues that the ‘success’ of this particular ABC system was dependent on the organisational context, and the changing context as well as the logic. This is reflected in the change in attitudes, awareness and understanding of costs in the department where it was implemented. Key words: Activity Based Costing, financial services, and organisational change. 2 Introduction This paper examines the introduction of an Activity Based Costing (ABC) system in a UK Clearing Bank. The development and implementation of the ABC system is traced...
Words: 10529 - Pages: 43
...challenges for any organization is to ensure their sustainability for a longer period in the dynamic business environment. Therefore, the retention of employees has become of paramount importance and a critical issue for an organization as there is extensive evidence regardless the team facing conservation challenges in today competitive labor market during the extreme economic downturn. The success and failure of every organization depend on the quality of people found in the body. During the last few decades, lots of research has been taking place to know the factors involved which can ensure their long time success in this competitive business field. Most of the researchers are concerned about human resources management, particularly in the employee retention which is the best hands ensures improved sales, customer satisfaction and can maintain balanced relationship between staff and management to generate overall growth of the organization. Recent research reveals that labor turnover rate has increased alarming rate over the last decade at 1.3% per months by Ramlall (2004) and even if, when unemployment rate is high, more 86% of employers were facing severe challenges to attract employees and more than 58% organization were failing to retain their employees by Hale (1998 cited in Ramlall, 2004) The factors of reward management have a great correlation with employee retention. Compensation management is a term related to factors that can satisfy and motivate the employees to...
Words: 3047 - Pages: 13
...African American's Journey Essay Below is a free essay on "African American's Journey" from Anti Essays, your source for free research papers, essays, and term paper examples. “African American’s Journey to Freedom” Charity Johnson HIS204: American History since 1865 Instructor: Leslie Ruff February 11, 2013 “African American’s Journey to Freedom” To some African Americans it may seem ironic that The United States of America is known as “the land of the free” considering that majority of their ancestors entered the US as slaves. African Americans were brought to North America via the middle passage which originated during the fifteenth century. They were enslaved for approximately 400 hundred years until the end of the Civil War in 1865. Although African Americans were enslaved in America, they were determine to survive and one day be freed in this great country. During The African American’s journey to freedom several significant events took place which was inclusive of but not limited to: The Civil Rights Movement of 1865-1877, Separate but Equal Legislation (Plessy vs. Ferguson court case) in 1896, The Harlem Renaissance of 1920, Brown vs. Board of Education in 1954, The March on Washington Movement of 1963, and The Black Power Movement of the late 1960s and 1970. I will discuss the significance of these events in relation to the African American journey to freedom and how they have help shape American society today. THE CIVIL RIGHTS MOVEMENT OF 1865-1877 Frequently when...
Words: 5251 - Pages: 22
...Master’s thesis M.Sc. in EU Business & Law An analysis of the European low fare airline industry - with focus on Ryanair Student: Thomas C. Sørensen Student number: 256487 Academic advisor: Philipp Schröder Aarhus School of Business September 13, 2005 1 Table of contents 1. Introduction 1.1. Preface 6 1.2. Research problem 6 1.3. Problem formulation 7 1.4. Delimitation 7 2. Science and methodology approach 2.1. Approaches to science 2.1.1. Ontology 2.1.1.1. Objectivism 2.1.1.2. Constructivism 2.1.2. Epismotology 2.1.2.1. Positivism 2.1.2.2. Hermeneutics 9 9 9 9 10 10 10 2.2. Methodology 2.2.1. Types of research 2.2.2. Types of data 2.2.2.1. Quantitative data 2.2.2.2. Qualitative data 2.2.2.3. Primary and secondary data 11 12 13 13 13 14 2.5 Reliability and validity 15 3. Theoretical framework 3.1. The structure of this thesis 16 3.2. Theory on strategy and competitive advantage 3.2.1. The Positioning School 3.1.1.1. Theory on Porter´s Five Forces model 3.2.1.2. Theory of Generic Strategies 3.2.2. The Resource-based School 3.2.2.1. Theory on SWOT analysis 18 24 20 23 25 27 4. The low fare airline business model 4.1. Introduction 28 4.2. Differences between the LFA model and the FSA model 4.2.1. The service factor 29 29 2 4.2.2. Turnaround times 4.2.3. Homogenous fleet 4.2.4. Point-to-point travel vs hub-and-spoke travel 4.2.5. Higher seat density 4.2...
Words: 44143 - Pages: 177
...Jaganathan , (1992) , in his paper examined the instabilities of export earnings of selected groups and selected commodities and all the commodities from the period 1974-75 to 1989-1990. Pal , (1992) , analyzed the magnitude , causes and effects of instability of agricultural export earnings of India for the period 1979 to 1989.Subramaniam , (1995) , analyzed the impact of fluctuations in tea production and exports on international tea trade .He articulated that India plays a significant role in world tea trade , being the world’s largest producer , consumer , and exporter . Therefore , fluctuations in India’s tea production , consumption and exports are enough to disturb international tea trade . Aiello , (1999) , analyzed that the effects of export earnings instability on economic growth of developing countries has long interested economists for several reasons . Reddy , (2001) , examined global demand for and supply of tea by estimating semi – log trends separately using data of the recent past , 1974 to 1988 , on the area under cultivation of tea , production , export and retention of tea for domestic consumption . Debraj , (2003) , in a column in India together news letter said that globalization has hit the Indian tea industry . He added that its traditional market in the countries that made up the former Soviet Union have been steadily drained up and hence results in falling demand for tea in abroad .Sathe and Deshpande , (2006) , in their paper made an attempt to review...
Words: 4447 - Pages: 18
...University’s objective of excellence in research, scholarship, and education. Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne Mexico City Nairobi New Delhi Shanghai Taipei Toronto With offices in Argentina Austria Brazil Chile Czech Republic France Greece Guatemala Hungary Italy Japan Poland Portugal Singapore South Korea Switzerland Thailand Turkey Ukraine Vietnam Copyright © 2011 by Barry Eichengreen Published by Oxford University Press, Inc. 198 Madison Avenue, New York, NY 10016 www.oup.com Oxford is a registered trademark of Oxford University Press All rights reserved. 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, or otherwise, without the prior permission of Oxford University Press. Library of Congress Cataloging-in-Publication Data Eichengreen, Barry J. Exorbitant privilege : The Rise and Fall of the Dollar and the Future of the International Monetary System / Barry Eichengreen. p. cm. Includes bibliographical references and index. ISBN 978-0-19-975378-9 1. Money—United States—History—20th century. 2. Devaluation of currency—United States—History—21st century. 3. United States—Economic policy—2009– 4. Financial crises—United States—21st century. I. Title. HG540.E33 2010 332.4′973—dc22 2010018239 135798642 Printed in the United States of America on acid-free paper CONTENTS 1 2 3 4 5 6 7 Introduction...
Words: 81879 - Pages: 328