...A Primer on Sarbanes-Oxley By Steven Williams Activity 7 MGT7019-8 NorthCentral University Abstract This paper identifies issues, activities and practices,in financial reporting by public companies that were sanctioned by the Sarbanes-Oxley legislation Act of 2002 (SOX). This act was passed with the intent to restore public confidence and increase transparency in financial reports of publicly held companies, due to the aftermath of the financial scandals that plagued companies such as Enron and Worldcom (Jennings, 2012). The problem to be investigated is the ethical issues that were legislated by SOX, the cost associated with the implementation of the new act on different stakeholders, and new governance practices required of public companies to insure compliance with the new act. Introduction SOX was implemented in 2002 as “an act to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes” (Jennings, 2012, p.212). This act focused primarily on the independence of auditors who are responsible for auditing public companies, the corporate responsibilities of Chief Executive Officer(CEO) and Chief Financial Officer(CFO), the proper disclosure of financial statements, the conflict of interest between the parties involved, criminal fraud accountability of those involved, and the imposition of the penalty in case of violations. The Public Accounting oversight Board (PAOB) was...
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...Journal of Intercultural Management Vol. 2, No. 2, November 2010, pp. 5–15 Barbara Mazur Politechnika Białostocka Cultural Diversity in Organisational Theory and Practice 1. Introduction Increasing globalization requires more interaction among people from diverse cultures, beliefs, and backgrounds than ever before. People no longer live and work in an insular marketplace; they are now part of a worldwide economy with competition coming from nearly every continent. For this reason, organizations need diversity to become more creative and open to change. Therefore maximizing and capitalizing on workplace diversity has become an important issue for management today. Since managing diversity remains a significant organizational challenge, managers must learn the managerial skills needed in a multicultural work environment. Supervisors and managers must be prepared to teach themselves and others within their organizations to value multicultural differences in both associates and customers so that everyone is treated with dignity. Diversity issues are now considered important and are projected to become even more important in the future due to increasing differences in the population of many countries. Companies need to focus on diversity and look for ways to become totally inclusive organizations because diversity has the potential of yielding greater productivity and competitive advantages. Managing and valuing diversity is a key component of effective people management...
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...Cultural Moves AMERICAN CROSSROADS Edited by Earl Lewis, George Lipsitz, Peggy Pascoe, George Sánchez, and Dana Takagi 1. Border Matters: Remapping American Cultural Studies, by José David Saldívar 2. The White Scourge: Mexicans, Blacks, and Poor Whites in Texas Cotton Culture, by Neil Foley 3. Indians in the Making: Ethnic Relations and Indian Identities around Puget Sound, by Alexandra Harmon 4. Aztlán and Viet Nam: Chicano and Chicana Experiences of the War, edited by George Mariscal 5. Immigration and the Political Economy of Home: West Indian Brooklyn and American Indian Minneapolis, by Rachel Buff 6. Epic Encounters: Culture, Media, and U.S. Interests in the Middle East,1945–2000, by Melani McAlister 7. Contagious Divides: Epidemics and Race in San Francisco’s Chinatown, by Nayan Shah 8. Japanese American Celebration and Conflict: A History of Ethnic Identity and Festival, 1934–1990, by Lon Kurashige 9. American Sensations: Class, Empire, and the Production of Popular Culture, by Shelley Streeby 10. Colored White: Transcending the Racial Past, by David R. Roediger 11. Reproducing Empire: Race, Sex, Science, and U.S. Imperialism in Puerto Rico, by Laura Briggs 12. meXicana Encounters: The Making of Social Identities on the Borderlands, by Rosa Linda Fregoso 13. Popular Culture in the Age of White Flight, by Eric Avila 14. Ties That Bind: The Story of an Afro-Cherokee Family in Slavery and Freedom, by Tiya Miles 15. Cultural Moves: African Americans and the Politics of...
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...How Facebook is Changing the United States Military Nathan Haselhorst CI3155 Computer Ethics 9 August 2013 Abstract This paper details how social media, specifically Facebook, has made an impact on the different branches of the United States military. Throughout the work, manuals, periodicals, news stories, and an interview with a Lieutenant General are used to distinguish the advantages and risks associated with social media as a whole, with an overwhelming reoccurrence of Facebook references. The ability to communicate around the world, whether a General’s speech becomes available to the public five minutes after he or she delivers it or just a service member telling their loved one “good night” from thousands of miles away, is the greatest attribute Facebook provides the military and its service members. With every great benefit comes a risks and Facebook is not immune to those risks; identity theft, loss of personal and operational information, and negative feedback to a leaders post are what drives the military crazy about Facebook. How Facebook is Changing the United States Military Since 1775, the members of the Armed Forces have held a respect amongst this country’s population. As time has passed and technology has evolved, the United States military has become more accessible, attractive, and engaging to the public. Facebook, the world’s largest social media website, has played a key role in recruiting, training, communicating and planning. Facebook...
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...Physiology & Behavior 90 (2007) 274 – 284 Altered sleep–wake cycles and physical performance in athletes Thomas Reilly ⁎, Ben Edwards Research Institute for Sport and Exercise Sciences, Liverpool John Moores University, Henry Cotton Campus, 15-21 Webster Street, Liverpool, L3 2ET, United Kingdom Received 14 August 2006; accepted 4 September 2006 Abstract Sleep–waking cycles are fundamental in human circadian rhythms and their disruption can have consequences for behaviour and performance. Such disturbances occur due to domestic or occupational schedules that do not permit normal sleep quotas, rapid travel across multiple meridians and extreme athletic and recreational endeavours where sleep is restricted or totally deprived. There are methodological issues in quantifying the physiological and performance consequences of alterations in the sleep–wake cycle if the effects on circadian rhythms are to be separated from the fatigue process. Individual requirements for sleep show large variations but chronic reduction in sleep can lead to immuno-suppression. There are still unanswered questions about the sleep needs of athletes, the role of ‘power naps’ and the potential for exercise in improving the quality of sleep. © 2006 Elsevier Inc. All rights reserved. Keywords: Circadian rhythm; Exercise; Jet-lag; Shift-work 1. Introduction The sleep–wakefulness cycle is the most discernable of human circadian functions, activity being associated with the hours of daylight and sleep...
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...impatient and anxious attitude, he also put great effort on improving my thesis. His optimistic and serious attitude influences me, and makes me continue the research with better and better results every time. His support is very meaningful for my research period. Secondly, I would like to thank Ms. Tanya Bondarouk, and Prof. Jan Kees Looise for their excellent support, feedback and guidance. Both of them give me fruitful advice on how to improve my work. And they always give me timely feedback on my work, which encourages and makes me belief that I can hand in a satisfactory report under the effort. At last, I would like to thank my family and friends for supporting me not only during this research period, but also throughout my life, my study and everything I undertake. Yu Long Den Haag, March 2009 I Management Summary Information technology is expected to improve the performance of Human Resource Management (HRM) by shifting its focus from administration or personnel...
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...among Malaysian managers and its effect on the perception of effectiveness. A survey method was employed and the data was drawn from subordinates who were working in private and public sectors in the Klang Valley area. When compared to past literature, the results imply that a shift has taken place primarily with regards to autocratic leadership. Respondents attributed leadership effectiveness to the use of participative and nurturant-task leader behavior. Gender differences were not significantly evident. Keywords: Malaysian managers, Leadership, Gender 1. Introduction Reading most Management textbooks would readily reveal that leadership is one of the four management function that needs to be assumed by any manager. Although numerous studies of effective leadership style for managers have been undertaken in the past, interviews conducted with practitioners and indications identified through literature review revealed that the leadership styles that were perceived to be effective in the Malaysian context formerly may no longer bear significance in the current scenario. For example, several managers and subordinates who were interviewed in...
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...CHAPTER 2 Multi-Bonding: Polygamy, Polygyny, Polyamory Defining and Identifying Multi-bonding Non-monogamous relationships can take any number of forms, including, but not limited to, serial pair-bonding (known most frequently as serial monogamy), polygamy, polyandry, communal living, and “open” pair-bondings, where sexual or sexual-emotional relationships outside of the primary one are tolerated to a greater or lesser degree (cf. Robinson, 1997). Polygyny has been defined as “the marriage of a man to two or more women at the same time” (Moorehead, 1991: 311), or the “practice of plural marriage” (Altman and Ginat, 1996: 3). The term polygamy has also been used synonymously with polygyny, although it could also be used to encompass polyandry (Welch and Glick, 1981). Polyandry refers to the marriage of one woman to two or more husbands, while polygynandry contemplates a situation in which two or more women are simultaneously married to two or more men (Al-Krenawi, Graham, and Slonim-Nevo, 2002). Polygynandry has also been used to refer to group marriage (Anon., 2004). The term informal polygamy has been used to describe relationships characterized by the simultaneous existence of a legal marriage of one man to one woman and an affair with a second woman that has become a stable feature of the family structure (Rivett and Street, 1993). In contrast, polyamory refers to “group marriage” or the existence of one or more sexual 27 28 • Multi-Bonding: Polygamy...
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...CHAPTER 2 Multi-Bonding: Polygamy, Polygyny, Polyamory Defining and Identifying Multi-bonding Non-monogamous relationships can take any number of forms, including, but not limited to, serial pair-bonding (known most frequently as serial monogamy), polygamy, polyandry, communal living, and “open” pair-bondings, where sexual or sexual-emotional relationships outside of the primary one are tolerated to a greater or lesser degree (cf. Robinson, 1997). Polygyny has been defined as “the marriage of a man to two or more women at the same time” (Moorehead, 1991: 311), or the “practice of plural marriage” (Altman and Ginat, 1996: 3). The term polygamy has also been used synonymously with polygyny, although it could also be used to encompass polyandry (Welch and Glick, 1981). Polyandry refers to the marriage of one woman to two or more husbands, while polygynandry contemplates a situation in which two or more women are simultaneously married to two or more men (Al-Krenawi, Graham, and Slonim-Nevo, 2002). Polygynandry has also been used to refer to group marriage (Anon., 2004). The term informal polygamy has been used to describe relationships characterized by the simultaneous existence of a legal marriage of one man to one woman and an affair with a second woman that has become a stable feature of the family structure (Rivett and Street, 1993). In contrast, polyamory refers to “group marriage” or the existence of one or more sexual 27 28 • Multi-Bonding: Polygamy, Polygyny,...
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...in the U.S. advocate for more gun-control in terms of restrictions on sales. Following the Sandy Hook shooting in Newtown, Connecticut in December 2012, The Obama Administration initiated legislation to restrict gun sales. Coincidentally, U.S. firearm sales surged to record levels and ammunition shortages occurred. This article examines the gun control issue in the U.S. in light of the events of 2013, demonstrating the paradox which gun-control advocates face. The authors provide background information on the gun-control debate including the social cost of gun-violence and the U.S. political battle over the issue. Keywords: U.S. Gun-Control Paradox; Gun-Control Debate; Congressional Gun-Control Initiatives INTRODUCTION T his study examines the response of US firearm and ammunition consumers to the Obama Administration’s 2013 initiative to pass new gun control legislation. After staying-clear of guncontrol during his first term, President Obama initiated a dialog proposing the need for new gun control legislation after the Sandy Hook Elementary tragedy in December 2012 (McWhinnie 2013). What followed was a sharp increase in gun sales and a run on ammunition which lead to stock-outs, shortages and rationing (Kesling 2012, Plumer 2012) NICS (National Instant Criminal Background Check System) checks, which are seen as a proxy for firearm sales, increased nearly 60% during the first 6 months of 2013. Ammunition sales spiked during the same period of time, leading...
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...families). A series of hierarchical linear models provided no evidence for similarity effects, although the commonly used D-score and analysis-of-variance– based interaction approaches conducted at the individual level of analysis yielded different results. The disparate results demonstrate the importance of attending to nested data structures and levels of analysis issues more broadly. Practically, the results suggest that organizations using carefully administered highly structured interviews may not need to be concerned about bias due to the mismatch between interviewer and applicant race or sex. There is a large body of literature supporting the notion that demographic similarity affects important outcomes at work (see Riordan, 2000; Williams & O’Reilly, 1998, for a review). For instance, researchers have reported that demographic similarity is positively related to communication, the probability of remaining on the job, and job satisfaction (Tsui & O’Reilly, 1989; Vecchio & Bullis, 2001; Wagner, Pfeffer, & O’Reilly, 1984; Wesolowski & Mossholder, 1997). One key limitation of this research, however, is that demographic similarity is often measured at the individual level of analysis even though it occurs between pairs of individuals or within a group. This not...
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...ISSU ES I N CLINICA L NUR SIN G Living with unexplained chest pain Margaretha Jerlock MSc, RN, RNT Lecturer, Faculty of Health and Caring Science, Institute of Nursing, The Sahlgrenska Academy at Goteborg University, ¨ Goteborg, Sweden ¨ Fannie Gaston-Johansson PhD, RN Professor, Faculty of Health and Caring Science, Institute of Nursing, The Sahlgrenska Academy at Goteborg University, ¨ Goteborg, Sweden, and Johns Hopkins University, School of Nursing, Baltimore, MD, USA ¨ Ella Danielson PhD, RN Associate Professor, Faculty of Health and Caring Science, Institute of Nursing, The Sahlgrenska Academy at Goteborg ¨ University, Goteborg, Sweden ¨ Submitted for publication: 19 July 2004 Accepted for publication: 1 February 2005 Correspondence: Margaretha Jerlock Institute of Nursing The Sahlgrenska Academy Goteborg University ¨ Box 457, SE-40530 Goteborg ¨ Sweden Telephone: þ46 31 773 60 39 E-mail: margaretha.jerlock@fhs.gu.se 956 J E R L O C K M , G A S T O N - J O H A N S S O N F & D A N I E L S O N E ( 2 0 0 5 ) Journal of Clinical Nursing 14, 956–964 Living with unexplained chest pain Aim. The aim was to describe patients’ experience of unexplained chest pain, and how the pain affected their everyday life. Background. Chest pain is one of the most common reasons for patients to consult the emergency department. Often no clear ischaemic heart disease or any other somatic explanation is found. Exploring the pain...
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...Academy of Management Review 2007, Vol. 32, No. 4, 1041–1059. GROUP LEARNING JEANNE M. WILSON The College of William & Mary PAUL S. GOODMAN Carnegie Mellon University MATTHEW A. CRONIN George Mason University We clarify the construct of group learning, encouraging new directions for research. Definitions of group learning vary considerably across studies, making it difficult to systematically accumulate evidence. To reconcile disparate approaches, we first present a set of features for distinguishing group learning from other concepts. We then develop a framework for understanding group learning that focuses on learning’s basic processes at the group level of analysis: sharing, storage, and retrieval. By doing so, we define the construct space, identify gaps in current treatments of group learning, and illuminate new possibilities for measurement. • In an eight-person product development team, one member from Engineering learns a new method for three-dimensional graphing and starts using it in her rough product designs. As a result, the team’s development costs decrease. • Based on its experience with the Love Me cybervirus, a national internet security team agrees that, in the future, the team should wait to send out alerts until it has a tested fix to recommend. Seven weeks later, when the Me Too bug strikes, the team delays sending out an alert for an extra four hours while it develops a patch. This response is roundly criticized in the internet security community. ...
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...ARTICLES A Kind Word for Theory X: Or Why So Many Newfangled Management Techniques Quickly Fail Michael P. Bobic Emmanuel College William Eric Davis Community College Southern Nevada ABSTRACT Forty-three years ago, Douglas McGregor’s The Human Side of Enterprise offered managers a new assumption of management (Theory Y), which would be more effective than what he considered then-current management assumptions (Theory X). While McGregor’s Theory Y model has been widely adopted in management literature as the preferred model, Theory X management still persists in practice. Moreover, many efforts to introduce management initiatives based on Theory Y have failed to reform the workplace or worker attitudes. While most explanations of these failures focus on training, implementation, or sabotage, this article proposes several defects in Theory Y that have contributed to these failures. Theory Y is based upon an incomplete theory of human motivation that erroneously assumes that all people are creative (and want to be creative) in the same way. Important research by Michael Kirton presents a different model of creativity that explains the failure of Theory Y and justifies Theory X as an important managerial theory and strategy. Theory X persists not because of circumstances or the nature of particular jobs, but because different people have personalities that respond to Theory X management better than to Theory Y management. But if the times and circumstances change, [a...
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...M A G A Z I N E FA L L 2 0 0 2 Volume 20 Number 2 SPANNING THE GLOBE Duke Leads the Way in International Law Teaching and Scholarship inside plus Duke admits smaller, exceptionally well-qualified class Duke’s Global Capital Markets Center to launch new Directors’ Education Institute from the dean Dear Alumni and Friends, It is not possible, these days, for a top law school to be anything other than an international one. At Duke Law, we no longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences...
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