directly linked to the practice of earnings management? Earnings management is defined by Beaudoin, Cianci, and Tsakumis (2012, p.507), as “the manipulation of revenues and/or expenses to obtain a desired financial reporting outcome.” He and Yang’s article offers that the definition of earnings management is “a process in which managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance
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Discipline and Discharge Esteban Estrada American Military University Virginia Abstract Discipline, in the context of a work place, can be defined as the act of implementing acceptable behavior in wayward employees to create a comfortable working environment. Discharge of an employee means to dismiss him or her from their job. The discipline and discharge of employees tends to be a thorny issue at any work place. No person really wants to be told they are wrong or that they are lagging behind
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The paper will also discuss the ethical issues, accounting ethical breaches and the recommendations to prevent such breaches. Ethical Behavior in Current Business and Regulatory Environment With increasing number of corporate ethical breaches, the role of ethical behavior has increased in organizations. The organizations are more supportive to ethical behavior ensuring risk, compliance and governance culture within organization. As a part of this culture, effective communication around ethical
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Introduction………………………………………………………………………………………. 3 Leadership and ethics…………………………………………………………………………. 4 Transformational Leadership………………………………………………….. 5 Learning contract outcome…………………………………………………………………. 5 Critical self-reflection and analysis of the outcome…………………………….. 6 Knowledge………………………………………………………………………….. 6 Skills……………………………………………………………………………………. 8 Ability…………………………………………………………………………………. 9 Action Plan…………………………………………………………………………………………9
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Shanghai 200093, China e-mail: lsm19801222@126.com J. Liao (&) School of Management, Huazhong University of Science and Technology, Luoyu Road 1037, Wuhan 430074, China e-mail: Jimliao@mail.hust.edu.cn H. Wei Department of Organizational Behavior, Weatherhead School of Management, Case Western Reserve University, 10900 Euclid Avenue, Cleveland, OH 44106, USA e-mail:
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ethical obligation GEORGE Tenet and the Last Great Days of the CIA PADM 500: Modern Public Administration August 2, 2013 Identify four (4) cross-coded ethical dilemmas facing former CIA Director George Tenet and assess their impact on his leadership abilities. During George Tenet tenure as director of the Central Intelligence Agency, there were several ethical dilemmas he faced, among which most significantly were the violations of national and international human right policies
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successful are these regulations? Are we over regulated or are we in need for more regulation? Investors and common public's faith in our economy and capital markets is shattering, they are demanding accountability and responsibility in corporate behavior, and wants the government to take effective actions, in the form of regulatory systems, improved auditing, and stepped up law enforcement (Coglianese, Healey, Keating and Michael, 2004). Before we dig deep into the government regulations in place
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In reality, the codes of conduct in terms of the CSR are developed by many organizations, especially the buying companies, in order to manage the business behavior of their partners with procurement and supply chain system. It makes it clear that all purchasing companies should be responsible for and pay attention to the ethical business behaviors of their suppliers. However, it is difficult to find any relevant guidance and rules about the issue in current literatures even though the management of
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of course, are sensible and do reduce some risks that could severely damage a company. But rules-based risk management will not diminish either the likelihood or the impact of a disaster such as Deepwater Horizon, just as it did not prevent the failure of many financial institutions during the 2007–2008 credit crisis. In this article, we present a new categorization of risk that allows executives to tell which risks can be managed through a rules-based model and which require alternative approaches
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Organizational Behavior in the Military Christian Milarion, Monique Prado, Brian Eschan, Darien O’Neal Brandman University Business & Professional Studies Organizational Dynamics Professor Daniel C. Brake February 15th 2012 Military Organizational Behavior The purpose of this in-depth analysis is to analyze organizational behavior using a theory based approach, that will compare and contrast organizational behavior experiences in the military from the perspectives given in motivation
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