Saturday, December 28, 2019

Critical Assessment Of The International Alliance Of Women

Critical Assessment of the International Alliance of Women The International Alliance of Women (IAW) is an international non-governmental organization that works to promote women s human rights around the world, focusing particularly on empowerment of women and development issues and more broadly on gender equality. The basic principle of the IAW is that the full and equal enjoyment of human rights is due to all women and girls. Founded in 1904 and based in Geneva, it is one of the oldest, largest and most influential organizations in its field. It’s comprised of forty-one member organizations involved in the advancement of the human rights of women and girls globally. The IAW has general consultative status with the United Nations Economic and Social Council and is credited to many specialized UN agencies, has participatory status with the Council of Europe and is represented at the Arab League, the African Union and other international organizations. The IAW was formed to help the fight for women’s suffrage. The womenâ€℠¢s suffrage movement was the struggle for the right of women to vote and run for office and is part of the overall women’s rights movement. The suffrage movement in the United States gained prominence with the first women’s rights convention in the world: the Seneca Falls Convention in 1848. The convention was organized by Lucretia Mott and Elizabeth Cady Stanton, active members of the abolitionist movement who met in England in 1840 at the WorldShow MoreRelatedSample Of Application Essay1099 Words   |  5 PagesBelgium and New Caledonia for several years, where I was involved in literacy development in French, English and indigenous languages (i.e. Camuki), teaching and training Kanak women through a workshop approach, using self-developed teaching materials and methods. Upon my arrival in Australia, I became involved in the Alliance francaise and the promotion of French language and culture as a Vice-President of the organisation in Darwin. I started a teaching deg ree and even completed placements in variousRead MoreBiography of Susan B Anthony1496 Words   |  6 Pagesof age. When she got comfortable in her Rochester home in New York, it was here that she started her first public campaign on behalf of abstinence. This was one of the first appearances of feminism in the United States, and it involved children and women that were abused and who suffered from husbands who were alcoholic. In 1849, at the Daughters of Temperance, Susan gave her first public speech, and then helped in discovering the Womans State Temperance Society of New York. At the time, it was oneRead MoreEarly Approaches to Interantional Relations2122 Words   |  8 PagesEarly approaches to international relations can be found in the works of the Greeks and Romans. Plato and Aristotle, who wrote on the concept of war and the defense of the city-state. Partially as a result of the decline of the Greek city-states, the idealist concept of cosmopolitanism and world citizenshi p took hold. Roman scholars later developed the law of nations, which consisted of a body of legal principles and practices common to those societies associated with Rome. French writers, particularlyRead MoreGlobalization of Enterprise3966 Words   |  16 Pagessubmitted, to AIB, I have not plagiarised any other person’s work in this assignment and except where appropriately acknowledged, this assignment is my own work, has been expressed in my own words, and has not previously been submitted for assessment. | ASSESSMENT SHEET(to be completed by the examiner) | Student name: | NIGEL.S.PALTOO | | | Course name: | MBA -GENERIC | | | Subject name: | Globalization of Enterprise 715-GE | | | Assessor/marker: | | | | COMMENTS | PrinciplesRead MoreDirected Study6575 Words   |  27 PagesDirected Study #2 International Management - Managing Across Borders and Cultures Chapter 2 Managing Interdependence -Social Responsibility and Ethics Discussion Questions 3.  What does moral universalism mean?  Discuss your perspective on this concept.  Do you think the goal of moral universalism is possible?  Is it advisable? Moral universalism is a moral standard toward social responsibility accepted by all cultures. My opinion is that what is morally correct in my culture may not be in anotherRead MoreThe Persian Puzzle, And The Labyrinth Of U.s. -iranian Relations3538 Words   |  15 PagesAlex Kiselev Senior Research Literature Review Dr. Nylen 10/27/2014 Working Title To many observers of contemporary international relations, Iran and its behavior in the international arena appear somewhat perplexing. Kenneth Pollack has described the â€Å"Persian Puzzle,† and the â€Å"labyrinth of U.S.-Iranian relations;† Stephen Walt has described Iran as a â€Å"riddle, wrapped in a mystery, inside an enigma;† and Ray Takeyh, a senior fellow for Middle Eastern studies at the Council on Foreign RelationsRead MoreThe Human Rights Crisis Of Girl Sex Trafficking3460 Words   |  14 PagesSo the major purpose of Maiti Nepal is to administer the Nepal-India border and look out for any suspicious activities. Some of Maiti Nepal s most trailblazing work is on surveillance of the border crosssings between Nepal and India. There young women from Maiti (former trafficking victims) work in cooperation with police - watching for suspicious activity, intervening when they see it, and rescuing over 2,000 girls this year alone, before they could be sold to brothels. In addition, Maiti NepalRead MoreEffective Discharge Teaching for Nurses1734 Words   |  7 Pageswarfarin (p. 373). Most are unaware of the consciousness and complications foods that are high in vitamin K brings to their current health status. Clinents also lack the knowledge of the need to adjust their warfarin dosing and monitoring of the International Normalization Ratio (INR) level. Although nurses do give a quick verbal instruction such as, informing patients to immediately report to provider if they observe bruises on skin, excessive gum bleeding or blood in urine, patients fail to fullyRead MoreInternational Trade And Its Effects On The World1820 Words   |  8 PagesBusiness internationally has thrived for an inordinate length of time due to its various assistance offered to different nations across the globe. International trade can be defined as the exchange of services, goods, and capital among different countries and regions, short of any barriers. Today it generates close to $18 trillion around the world annually. It contributes for a good part of a country’s G.D.P and is also one of the vital means of income for developing countries of the world. Use ofRead MorePolicy Plan For Eradicate Yellow Fever Essay2148 Words   |  9 Pagescase), and Namibia (1 case), despite International Health Regulations (IHR). WHO classified the outbreak as grade two emergencies and provided extensive support for disease surveillance, mass vaccination campaigns, social mobilization, and vaccination of travelers to control the outbreaks and prevent the global spread of the disease. This policy proposal will examine the vulnerable population, the issues of concern, evaluate existing policies, risk assessment for change, stakeholders involved, recommendations

Friday, December 20, 2019

Authority And The Canterbury Tales - 1825 Words

Authority and The Canterbury Tales Geoffrey Chaucer, widely known for his influence in medieval literature, expresses a fourteenth century literacy concept of authority and gentility in The Canterbury Tales. There are two forms of authority and gentility that will be covered in this discussion: authority and gentility in Chaucer’s personal life and the one in his two tales, â€Å"The Wife of Bath’s Tale†, and â€Å"The Clerk’s Tale†. Chaucer himself loses a sense of authority over his writing after his death, when his scribe, Adam Pinkhurst takes over as his authorial supporter. A wide speculation follows Chaucer and his Canterbury Tales because it is believed that Chaucer himself did not complete his tales in its entirety, since his death came before the publication of the book as well as the arrangement of the tales not being in order. In Simon Horobin’s article â€Å"Compiling The Canterbury Tales in Fifteenth-Century Manuscripts†, N. F. Blake raises the possibility that â€Å"some of the earliest manuscripts of The Canterbury Tales may have been written under Chaucer’s supervision, and that differences in content and tale order would therefore represent separate stages of authorial revision† (Horobin, 372). Aside from the completion of the tales, more important the authenticity of his work is greater questioned because his idea for the pilgrims are perhaps borrowed from predecessors, for example Giovanni Boccaccio’s The Decameron that holds a similar theme. Chaucer deals with a form ofShow MoreRelatedThe Canterbury Tales, by Geoffrey Chaucer1582 Words   |  7 Pages Geoffrey Chaucer wrote the Canterbury tales a collection of short tales in the 14th century. The compilation of stories are told by different characters within the narrative as part of a game proposed by the host. Each individual must tell two stories on their journey and two stories on their way back. Each story tells some aspects of English life during the time and often added satire like qualities to the English life. In particular Chaucer often tells stories with elements of the relationshipRead More Character Analysis of The Wife of Bath of Chaucers Canterbury Tales1623 Words   |  7 Pages Character Analysis of The Wife of Bath of Chaucers Canterbury Tales The Canterbury Tales is Geoffrey Chaucers greatest and most memorable work. In The Canterbury Tales, Chaucer uses a fictitious pilgrimage [to Canterbury] as a framing device for a number of stories (Norton 79). In The General Prologue of The Canterbury Tales, Chaucer describes in detail the pilgrims he meets in the inn on their way to Canterbury. Chaucer is the author, but also a character and the narrator, and acts likeRead MoreCourtly Love in The Knights Tale and The Wife of Baths Tale1353 Words   |  6 Pagesin his work The Canterbury Tales. Through the use of satiric elements and skilled mockery, Chaucer creates a work that not only brought courtly love to the forefront of medieval society but also introduced feministic ideals to the medieval society. At times, Chaucer even makes readers question his beliefs by presenting contrasting elements of principle in The Knight’s Tale and The Wife of Bath’s Tale, both tales told in his profound, multifaceted The Canterbury Tales. Many tales of courtly loveRead MoreEssay about Relationships in Geoffrey Chaucers The Canterbury Tales520 Words   |  3 Pagesalso be found in stories about a husband and wife. In Geoffrey Chaucers The Canterbury Tales many of the characters make this idea apparent with the stories they tell. In â€Å"The Pardoner’s Tale†, a distinct relationship can be made between the character of the Pardoner and his tale of three friends. Also, the Wife in â€Å"The Wife of Bath’s Tale† boldly declares her relationship towards her husband. Throughout â€Å"The Pardoner’s Tale†, the main character teaches about greed, gambling, desecration, and drinkingRead MoreWomen And Male Authority Figures1507 Words   |  7 Pages In the fourteenth century, women were merely seen as subject to male authority figures. A wife was not seen as a competent adult because they were seen as so dependent on their husband (Bennett 104-105). After a marriage anything she owned became possessed by her husband (Bennett 104-105). Women who manipulated their husband and gained control of his assets defied the norm of women’s position in the fourteenth century. The church was a major part of Medieval England and controlled many peoples livesRead MoreUse Of Satire In Canterbury Tales1301 Words   |  6 PagesChaucer’s Satyric Attack (An analysis of Chaucer’s use of satire to reach his intended audience in his Canterbury Tales) Satire is defined as â€Å"the use of humor, irony, exaggeration, or ridicule to expose and criticize peoples stupidity or vices, particularly in the context of contemporary politics and other topical issues† (Oxford). Another term that people would be more familiar with to describe this would be sarcasm. Language can be utilized in a nasty way, especially when wanting to demoralizeRead MoreThe Wife of Bath1145 Words   |  5 PagesThe Canterbury Tales are an accumulation of many pilgrims’ stories as they make their journey to the site of Sir Thomas a Becket’s shrine, as he was the martyred saint of Christianity. There are many stories included in The Canterbury Tales. Of these many tales, one of them is the story of the Wife of Bath, whose real name is Alisoun. From her appearance and behavior, to her political and religious views, there is much to tell about the Wife of Bath, for her prologue and tale are quite long. Read MoreCanterbury Tales Character Analysis1334 Words   |  6 PagesThe Canterbury Tales is a written work, by Geoffrey Chaucer, that is a representation of the society he lived in. His work portrays the feudal system during the medieval times and how each level of livelihood was a character, whose personalities reflect how Chaucer and his culture view them. During his time, his society regarded the Christian Church as corrupt and manipulative, with a few clergy who are honest and genuine in their exertion. Therefore, the ecclesiastical persona has the dispositionsRead MoreGeoffrey Chaucer s The Canterbury Tales868 Words   |  4 PagesChurch authority to lead by example, ideally abiding by the practices they teach in The Canterbury Tales. Through the use of bickering ironic characters such as the Friar and the Summoner, Chaucer juxtaposes these hypocritical examples with the loyal and archetypal Parson’s description in the General Prologue. The Parson is concerned with the same governing leadership practic es and responsibilities for his parishioners as Richard II’s post-revolution kingdom. Figures of religious authority emphasizeRead MoreEssay on The Portrayal of the Clergy in the Canterbury Tales1169 Words   |  5 PagesThe Portrayal of Religion and the Clergy in The Canterbury Tales Geoffrey Chaucer, in his Canterbury Tales, felt that the Churchs turmoil experienced during the fourteenth century contributed to the a declining trust of clergy and left the people spiritually devastated. The repeated epidemics that the European Church experienced weakened the church by highlighting the clergys inability to face adversity. The clergys inability to provide relief for the people during a period of suffering did

Thursday, December 12, 2019

Accounting Systems in Australia Samples †MyAssignmenthelp.com

Question: Discuss about the Accounting Systems in Australia. Answer: Introduction Accounting software packages systems are used to collate data about a business and report on its financial viability. It allows you to structure expense accounts andincome, for instance, advertising expenses, rental or sales income, material costs and salaries. They also can be used to wield pay bills, bank accounts and prepare budgets. Some accounting software also permit you to handle payroll, prepare tax documents and manage project costing depending upon the system. Current Organizational Structure The hierarchy in the accounting department helps to make sure that finances are managed responsibly and effectively. The following shows the organizational structure of companies that uses accounting software. Chief Financial Officer- Also called the vice president of finance is the top most senior executive of an accounting organizational hierarchy. This office directly reports to the business owner or CEO. His/her role is to ensure that all areas of accounting are carried out in accordance with policies of the company. Financial Controller- Many firms have a financial controller that reports to the Chief Financial Officer but has more detailed accounting responsibilities. The controller manages daily expenses and ledgers, assigns duties to other accounting employees and communicates with the Chief Financial Officer to ensure companywide financial decisions are made. His/her input is considered advisory since s/he is not a member of the executive team. Division Managers- The financial controller will generally have three major reports in bigger companies, that is, the payroll manager, accounts receivable manager and the accounts payable manager. According to Aquinas, (2010), in smaller firms, one division manager can perform all these duties, or they may be carried out by the controller or Chief Financial Officer. Under any circumstances, these divisions represent the main elements of the accounting structure. Their roles are to manage salaries, expenses and incomes. Accountants and Clerks- Accountants and clerks work for the division managers. These are specialized professionals with knowledge in, managing expenses, tracking income, Human Resource policy and administering payroll. Interns- organizations of all sizes employ intern, students or young professionals to assist them in doing the daily activities of the accounting division. These young professionals can be paid or unpaid, but typically their roles will be at the lowest rank of the hierarchy. They may help in filing, research, data entry, and among other administrative duties allocated to them by their managers, who are usually either the controller or the division managers. Operational Problems A firm with a good organizational structure enjoys the advantages of enhanced communication with the ability to develop a common company message and a well-designed hierarchy. As much as the organizational structure can be efficient, it can also bring about problems that can cause internal conflict and loss of productivity. Johnson, (2012). Some of the problems encountered are; Departmental Loyalty- There can be mentality of us versus them among different groups. For instance, sales may feel frustrated with accounting because credit terms for new clients are not getting approved. New Management- The company tend to settle into a way of carrying their roles that they feel is comfortable and efficient for the existing management team, if there have been no changes for a long time. Changes in management, can put pressure on the organizational structure of a company. The new management, may lack knowledge with the way things were done and may come up with new ways on how things should be run in an organizational structure. Confusion- Without effective communication, new processes and ideas can get confused. Managers may start to put more efforts trying to claim some parts of a process as their own. Confusion can slow down production if departments fail to get their responsibilities clearly. Company Goals- If there is inadequate consultation between the upper management and other departmental managers during creation of departmental goals, the company runs the risk of not achieving its objectives. Effectiveness of an organizational structure, requires upper management to seek the input of the rest of the company employees to develop company goals and objective. System Acquisition Method The most likely system acquisition method would be commercial software. This is because it is the dominating accounting software used across the world. It is relatively configurable to the requirements of a business. It has several layers of error detection to avoid the entry of wrong information. It generates standard reports that can be customized to meet users needs. Enterprise resource planning and custom software, may not be the preferred methods because they are expensive, takes time to install, buggy and requires regular maintenance. Wahlen, Bradshaw Baginski, (2014) System Flowchart of the Sales Procedures Sales system flowchart defines a series of activities taken to achieve a particular result. It also refers to the series of actions that sales manager in an organization follows to close a deal with a customer. Control Problems and Possible Frauds in the Accounting System Computer time theft- Information generated by an individual can be claimed by another person that the data is his own and he is the actual generator. In computer systems original copy and duplicate copy terms does not exist. Macintosh Quattrone, (2009). Program manipulation- A competitor, rival or an intruder can modify, delete or manipulate one or more program parts of an organization rendering the full software unusable. Theft of information- Information stored in a computer can be transferred into external storage and could be sold to competitors. With enhancement of communication technology, employees of the company may transfer confidential data of a company to another. Hackers can tap to a network and extract data. Theft of software- This is the most experienced crime in computers systems. Company employees or staff may copy the software bought by a company and transfer it to his personal computer. Extra rules, policies and controls can be implemented to protect hardware and software from unauthorized use. Access control- The first system security should be hardware and software control. The system should be kept under lock and key to avoid theft of the hardware. Electronic and physical access control techniques including limited after-hour, keyboard locks, restricted access to systems and automatic logs should be implemented. Passwords- Provision of passwords should be made at all system security levels. Changes should be made frequently or when required to prevent unauthorized users from accessing the system resources. Backup Copies- It is recommended to perform frequent backups of all software and store them differently from the usual storage media. Backups are normally taken on external media such as disks and cloud which are later used to restore data when raw data from the system fails. It is also necessary to take backups of software programs. Development and Adoption of the Accounting Software Packages Some years ago, the demand and utilization of cloud based accounting software was minimal in Australia. Traditional forms of accounting were dominant among business firms. For instance, they used manual accounting entries such as use of pen and paper in the early 1980s. However, evolvement of a number of spreadsheets and accounting software had modified accounting system function in the country. Emergence of accounting cloud based software in Australia like Quick books, Xero and among others has led to an evolution in the functions of the accounting system in the business firms. The cloud based software are integrated in nature, internet based and easy to use. These have stimulated the popularity growth of accounting software packages in the country. Accounting cloud based software packages has become a simple accounting package to a company management tool. Mageto, (2017). The Current Market Size Business accounting software market is predicted to grow at a compound annual growth rate of 6.3% over the forecast period that is 2017 to 2024 globally. The world market for business accounting software was estimated at revenue of USD 3.2 Billion in 2016 and is envisioned to meet a valuation of USD 4.4 Billion by the end of prediction period. Sudden emergence of mobile application of business accounting and the need for efficient way to manage accounts of small organizations are expected to be the changing factors behind the flourishing of world business accounting software market. Deep analysis of the global business accounting software market involves the following areas: manufacturing, service and retail. Smith, (2015). Leaders in the Market and their Competitive Advantage Xero Accounting is one of the cloud-based accounting software that leads in the market. It was developed specifically for medium and small businesses. According to GRO?NFELDT STROTHER, (2006), it was first introduced in New Zealand in 2006 and became a popular buzz globally. The company further thrived mainly in Australia. Since Xero Accounting is structured to meet the basic needs of small and medium business, its user-centric interface is made easier for performing daily transactions by its developers. Some of their competitive advantages are; Its cloud based- Xero Accounting was developed up for the cloud unlike its competitor QuickBooks. Cloud computing implementation on the platform fastens the process of updating entries in real time. This henceforth yields to timely assessments and regular analysis of the present financial standing of a firm, thus accelerating its growth. Another benefit the cloud is giving is its accessibility. Accessibility of accounts anytime and anywhere by users is made possible whenever theres an internet connection. Smith, (2015). It is Simple and Intuitive UI - Xero Accounting software was built for individuals who arent much into accounting, but also good enough for accounting expertise. Its well-arranged structure makes it a fun to use. Other competitive benefits of Xero are, its great integration system, unlimited collaboration of users, it has rich features, processes are fast and easy to set up and it is reasonably priced. Challenges Encountered by Users of Accounting Software Some of the problems faced by the users include; Inadequate security- Software customers feel that the security of their data is at stake as they can be accessed by third parties. Weak reporting service- Users finds it disappointing that a system easily accepts their data but almost impossible to retrieve them yet some of accounting software solutions are powerless in assisting them.Clarke, (2008). Lack of efficiency- Some accounting software products lack capabilities, compatibility, expend abilities and some features that are not user-friendly therefore consuming a lot of time. Outdated lack of accuracy- Due to outdated of some accounting software systems, system errors happen, details tend to be inaccurate and system slows down. Recommendations To counter these challenges, the company should ensure that the following are adhered to: Install and regularly update system firewall so as to detect and prevent any third party access. Report is a very important part of any system. Therefore, an accounting system should facilitate generation of standard reports by users that ca be customized depending on the need and use of the report. Ensure that when sourcing out for accounting software should consider usability and customizability of the program. This will ensure user friendliness of the system and thus customers can interact with it easily. Accounting software should be updated gradually to deal with bugs and security threats arising due to rapidly evolving technology. Conclusion In conclusion we find that accounting software have their several advantages which include: simplicity of data entry, automated reports and analysis, speeds up processes, automated functions and reduced errors. However, it also has some disadvantages that comprises of price-its expensive, implementation-its complex and requires expertise. References AQUINAS, P. G. (2010).Organization structure and design: applications and challenges. New Delhi, Excel Books. CCH INCORPORATED. (2008).Top accounting issues for 2009: CPE course. Chicago, CCH. CLARK, M., EATON, M., MEEK, D., PYE, E., TUHIN, R., CLARK, M. (2012).Australian small business: key statistics and analysis. [Canberra], Dept. of Industry, Innovation, Science, Research and Tertiary Education. CLARKE, S. (2008).End user computing challenges and technologies: emerging tools and applications. Hershey, PA, Information Science Reference DAFT, R. L., MURPHY, J., WILLMOTT, H. (2010).Organization theory and design. Andover, South-Western Cengage Learning. DENTCH, M. P. (2017).The ISO 9001:2015 implementation handbook: using the process approach to build a quality management system HANSEN, D. R., MOWEN, M. M., GUAN, L. (2009).Cost management: accounting and control. Mason, Ohio, South-Western. HOPPER, T. (2012).Handbook of accounting and development. Cheltenham, Edward Elgar. https://public.eblib.com/choice/publicfullrecord.aspx?p=981461. INTERNATIONAL MANAGEMENT ACCOUNTING CONFERENCE, RUHANITA MAELAH. (2009).Sustaining competitiveness in a liberalized economy: the role of accounting. Newcastle, Cambridge Scholars. https://public.eblib.com/choice/publicfullrecord.aspx?p=1165612 JOHNSON, M. P. (2012).Community-Based Operations Research: Decision Modeling for Local Impact and Diverse Populations. New York, NY, Springer Science+Business Media, LLC. https://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9781461408062 KRIZAN, A. C. (2011).Business communication. Australia, South-Western Cengage Learning. MACINTOSH, N. B., QUATTRONE, P. (2009).Management accounting and control systems: an organizational and sociological approach. Hoboken, N.J., Wiley. MAGETO, J. (2017).Accounting Softwares in Australia. An Overview. https://nbn-resolving.de/urn:nbn:de:101:1-201707181686. NELSON, D. L., QUICK, J. C. (2011).Organizational behavior: science, the real world, and you. Mason, OH, USA, South-Western Cengage Learning. SMITH, H. N. (2015).Xero for dummies. https://www.books24x7.com/marc.asp?bookid=82578. WAHLEN, J. M., BRADSHAW, M. T., BAGINSKI, S. P. (2014).Financial reporting, financial statement analysis, and valuation.

Wednesday, December 4, 2019

Governments Regulate Natural Monopolies †Myassignmenthelp.Com

Question: Why And How Governments Regulate Natural Monopolies? Answer: Introducation Today, natural monopolies are one of the oldest varieties of the free market economy throughout the world. In Australia, natural monopolies play a significant role in the economy. Mainly, this form of market structure arises due to high fixed and initial costs of setting up and operating in a particular industry (Welker, n.d.). Also, they may arise due to constraints brought about by control over raw materials and technological factors in a given industry. Thus, companies explore the high barriers to entry to create a defensive wall that keeps off competition (Arkani, 2010). Consequently, it blocks potential competition in the market, and acts as the sole seller of a given product. Thus, firms have the power to determine the quantity of a product that is produced and the prices charged for that product (Monopoly, n.d.). In most cases, monopolies limit their production to raise the prices of their goods and services. In this regard, governments regulate natural monopolies in order to protect consumers from exorbitant monopoly prices. Reasons for Regulation Maintain low prices One of the major reasons why governments regulate natural monopolies is to ensure that they maintain low prices. As noted earlier, the monopoly market structure permits firms to set the quantity and price for the goods they produce. As a result, producers have the power to raise their prices higher than they could of they were operating under competitive market structures (Pettinger, 2012). In a perfect competitive structure, prices are determined by forces of supply and demand in the market. Thus, the prices are always at equilibrium. However, in a monopoly market structure, firms manufacture goods at the point where the MR equals their MC, but charge the price determined by the demand curve. In turn, they make supernormal profits at the expense of consumers welfare. Monopoly pricing Source: (Pettinger, 2012) From the graph above, one notes that the prices charged by a natural monopoly is higher than the average total cost incurred in the production of the product. In turn, this results in deadweight loss, thereby leading to a reduction in consumers welfare (Pettinger, n.d.). For this reason, the government steps in and initiates measures that aim at reducing the price level that such firms charge their consumers. Improve efficiency The government also instills measures to regulate monopolies with the aim of improving their level of efficiency. More precisely, the lack of competition in this market may cause firms to be unproductive and wasteful as they are the only firms that can produce a particular product. Often, they have little incentive to improve the quality of the goods and services that they produce. Therefore, the government steps in by creating minimum standards of service and quality of products that the firm must meet. How Governments Regulate Natural Monopolies The government instigates regulatory measures on natural monopolies in various forms. In most cases, the regulation takes the form of price capping, regulation of the quality of service, rate of return policies, and average cost pricing systems, among others. Price Ceiling Notably, price capping is one of the most efficient methods used by the government to regulate the price charged by monopolies for their goods and services. Fundamentally, a price ceiling is where the government sets a maximum price that firms can charge for a particular product. In this case, firms cannot charge a price higher than the designated price. In turn, this helps in regulating the amount that monopolies can charge for their products. Indeed, this way, monopolies are unable to raise their prices, thereby leading to the protection of the welfare of consumers of that product. According to the figure below, the firm would charge consumers a price of Pm if its prices are not regulated. However, when the government sets the price ceiling at the point Pr, the firm is forced to reduce the price it charges to the one set by the government. In this case, the government spares the consumer Pm-Pr that they would have used on buying one unit of the commodity at the monopoly price. It also reduces the deadweight loss associated with monopolies, thereby increasing welfare of consumers. Regulation through creation of a Price Ceiling Source: (Osborne, 1997). Average Cost Pricing The government may also set a policy that requires a monopoly to set its prices equal to the overall costs incurred in producing a particular product. In this case, the price set by the firm is limited to the average costs incurred during the production of the good. Consequently, this reduces the pricing flexibility of a company by ensuring that it cannot obtain supernormal profit margins. Rate of Return Regulation In the same way, the government may use the rate of return on capital invested to regulate monopolies. In this policy, the rate of return on investment is capped and, thus, forces firms to reduce the prices they charge for their commodities. Primarily, the percentage net profit that a firm obtains must be below the amount specified by the government to ensure compliance with the regulation. Primarily, the government considers the size of the monopoly and determines a reasonable level of profit from the capital base. Thus, if the firm is making supernormal profits when compared to its size, it is forced to enforce price reductions on its services and goods. As a result, this protects consumers welfare by ensuring the firm sets optimal prices. Regulatory Bodies Another way for regulating monopolies may involve the creation of regulatory bodies that monitor and control the conduct of natural monopolies. Fundamentally, the regulatory bodies are formed to examine the quality of services and products that are produced by the monopolies and compare them with the predetermined standards (Pettinger, n.d.). They also monitor the prices charged by monopolies for their commodities to ensure that they do not exploit their clients. Furthermore, regulatory bodies investigate claims when it is suspected that monopolies are practicing market segmentation, price fixations, and predatory pricing, and take action against offenders. Consequently, it is worth noting that the setting up of regulatory bodies significantly reduces the incidence of exorbitant pricing by monopolies as well as ensures the production of high quality goods by natural monopolies. Indeed, this mechanism guarantees consumer protection and efficiency of firms. Example In Australia, the government has put in place various regulatory bodies (The Conversation, 2012). For instance, the energy regulatory body is charged with the responsibility of regulating the prices of electricity in the country. In the same way, Office of Rail Regulation, in Australia is the economic and independent safety regulator of the railway monopoly in Britain while OFGEM is charged with the responsibility of overseeing and regulating the gas and electricity market. All in all, all factors taken into consideration, it is important for the government to regulate monopolies in the country. Usually, natural monopolies take advantage of the fact that there is limited competition in their market structure. As a result, they charge high prices for their goods and services. On other occasions, monopolies offer poor quality commodities since they do face any form of competition. What is more, the lack of competition in the market reduces the incentives of monopolies to produce efficiently. For this reason, governments initiate regulatory policies to ensure the capping of prices charged by monopolies, ensure production of high quality products and improve their efficiency. Mainly, this is achieved through the setting of price caps in the form of price ceiling, average cost pricing policies, and rate of return regulations. In addition, the government may establish regulatory bodies to monitor the operations of natural monopolies. In turn, the implementati on of these measures ensures the safeguarding of consumer welfare through reasonable prices and high quality products. References Arkani, G. (2010). Monopoly marketing structure- meaning, features and types. Kaylan City Life. Retrieved on 28 Aug 2017, from https://kalyan-city.blogspot.co.ke/2010/11/monopoly-market-structure-meaning.html Deregulation is crucial for lowering Australias electricity costs (2012). The Conversation. Retrieved on 28 Aug 2017, from https://theconversation.com/deregulation-is-crucial-for-lowering-australias-electricity-costs-10625 Monopoly (2012). Economics Online. Retrieved on 28 Aug 2017, from https://www.economicsonline.co.uk/Business_economics/Monopoly.html Orsborne, J. M. (1997). Policies to control a monopoly. University of Toronto. Retrieved on 28 Aug 2017, from https://www.economics.utoronto.ca/osborne/2x3/tutorial/MONCON.HTM Pettinger, T. (2012). Natural Monopoly. Economics Help. Retrieved on 28 Aug 2017, from https://www.economicshelp.org/blog/glossary/natural-monopoly/ Pettinger, T. Regulation of monopoly.Economics Help. Retrieved on 28 Aug 2017, from https://www.economicshelp.org/microessays/markets/regulation-monopoly/ Welker, J. Natural Monopoly and the need for Government Regulation. Economics Classroom. Retrieved on 28 Aug 2017, from https://econclassroom.com/?p=3115

Thursday, November 28, 2019

7 Content Calendar Examples From Awesome Brands to Inspire Yours

7 Content Calendar Examples From Awesome Brands to Inspire Yours Content calendars can make or break the successful implementation of your content strategy. Why? Because they help keep your team on track, let them see what’s coming next, and help them avoid the panic of having to write something at the last minute. In this post, we took seven companies across a variety of industries and reconstructed their blog and social media posting schedules  (based on manual research) to create example content calendars. Then, after you’ve seen each example, we’ll show you how to establish your own publishing frequency, and build a content calendar to keep it organized. But First, Who Are We, Anyway?: is an industry-leading marketing calendar software platform. Curious to learn how you can manage your content + social media (and all your other marketing projects), all in one place? Start here. Download Your Content Calendar Template Kit Before you continue reading, download your content calendar template kit. It contains: A social media scheduling calendar  to plan, write and organize all your social media messages. A content calendar template  to organize and plan your content in advance. A printable marketing calendar  for your desk so you can always keep an eye on what’s coming next. A best times to post on social media infographic  to take the guesswork out of when you need to be posting. A how often to post on social media infographic  to know the baseline amount that you should post on your social media pages. A best times to publish blog posts infographic that lets you see the best times to publish your blog posts to gain the most eyeballs.7 Content Calendar Examples From Awesome Brands to Inspire Your OwnWhat Is The Purpose of a Content Calendar? The purpose of having a content calendar is to make sure your content team stays organized and on top of your publishing schedule. Some specific benefits include: Keeping track of deadlines. Giving your whole team visibility on what you’re working on. Making it easier to plan ahead. Let's Look At 7 Content Calendar Examples From These Leading Brands We chose the following companies to reconstruct their publishing schedule. Each one of these organizations had an active blog and a regular social media presence. Red Bull: Red Bull is a publishing company that just happens to sell an energy drink. This makes them interesting because they publish a large amount of high quality content. Reverb.com: An e-commerce business that carries musical instruments and accessories. They create content that makes it easy to see and hear what you’re getting before you buy. Modcloth: An e-commerce vintage clothing brand. They publish a mix of promotional content that helps sell clothes and content that shows their audience how they might look when wearing their product. Disney Parks: An estimated 150 million people visit Disney parks every year. Their content helps those visitors have the best time. BMW: BMW is the most popular car brand  on Instagram. Their messages promote an aspirational lifestyle that people strive to achieve. Whole Foods: Whole Foods curates content that’s valuable to people who want to live a healthier lifestyle. They also share their own recipes. Concordia College:  The marketing department at Concordia uses the story of their current students to attract new prospective students. Each one of these organizations span a variety of industries and company sizes. No matter what your organization does you can see a variety of schedules to inspire your own. Red Bull Red Bull is a massive media powerhouse that just happens to sell an energy drink. As you can see from their content calendar, they publish a lot of stuff whether it’s blogs, social media messages, videos and more. What conclusions can we draw from Red Bull’s content calendar? Post your content where your audience is most active.  Red Bull’s audience of 20 to 30 year old males is most active on Facebook and Instagram. Therefore it makes sense that Red Bull would publish a larger amount of content on these channels. Reuse video content on social media.  Red Bull is known for their incredible video content. Much of that gets shared on Facebook and their other social platforms. You might not be able to shoot the same kind of video, but if you have video content at all, repackage it for social media for maximum mileage. Create content that looks and feel authentically like the non-branded content that your audience seeks out. Red Bull is so successful because it looks like content from a publishing house. They don’t feel like they are being sold too. Takeaway: Organic social media content doesn't always need to sell directly in order to be successful. Take a look at Red Bull's content and social media publishing schedule.Reverb.com Reverb.com is an e-commerce website that sells pretty much any music related instrument you could think of. They know their audience well and have a created a reliable and consistent publishing schedule that’s jam-packed full of content about musicians, new and old instruments and techniques their fans would find interesting. What conclusions can we draw from Reverb’s content calendar? If you’re going to publish a lot of content make sure you do it well.  One of the reasons that Reverb.com is so successful with their content is because of their ability to tailor it to their audience. They publish a lot of information, but all of it is executed well. Establish trust with your audience. By talking to industry experts, popular musicians and more they are able to establish a sense of trust with their audience. People can drop a lot of money on their sites because they can trust what they find. Create content that makes it easy to understand how to use complex products.  Reverb does a great job explaining what their product does and how to use it. Their product base can get overwhelming and stressful so Reverb makes it easy to understand and find the dream product their audience is in search of. Takeaway: Earn your audience’s trust through the content you create. Take a look at Reverb's content and social media publishing schedule.ModCloth ModCloth is another e-commerce website that sells women’s vintage style clothing. ModCloth caters to a very niche market place as the demand for vintage clothes falls to a unique group of buyers. What conclusions can we draw from ModCloth’s content calendar? Put your audience’s interests first.  Modcloth’s audience is interested in fashion. They aren’t satisfied with what they can find at the mall. By creating content that gives their audience fashion ideas by itself, it’s okay that the copy tells them where to find it. This is an exception where direct selling can work for a retail brand. Start small and grow.  You don’t need to publish 67 blog posts and 123 social media messages right off the bat. ModCloth’s publishing schedule is small but that’s what works for them. You have to walk before you can run and that includes your content creation. Your blog doesn’t have to be your main focus. Blogs are great, but they’re also time-consuming. If your team doesn’t have the resources or the time to publish a ton of blog content, that’s okay. Focus your efforts on creating great content on your social media pages,e-books or landing pages and slowly grow your blog. Takeaway: Organic social media content should not always look and feel like an ad. Take a look at Mod Cloth's content and social media publishing schedule.Disney Parks Disney is a behemoth in the hospitality and service world and needless to say they publish a lot of content. The Disney Parks blog is just one of several blogs, Facebook pages and more that Disney runs. What conclusions can we draw from Disney Park’s content calendar? Create content that creates FOMO. Disney has many massive theme parks that are packed full of attractions and fun family things to do. Their content creates a FOMO or feeling of missing out on all the fun. This move creates a sense of urgency and longing for your audience hopefully promoting them to take action. Show them what they will experience. Create content that shows your audience what they will get or experience when they purchase your products. Instead of letting them guess what will happen, show them instead. Help them have the best time when they do business with you. Disney’s content focuses a lot on the experiences that their customers have. You can do this as well by letting your content show them how working with you creates the best possible experience they’ll ever have. Takeaway: Show your audience how to create an experience when they visit you. Take a look at Disney Park's content and social media publishing schedule.Whole Foods Whole Foods is a natural grocery store that was recently acquired by Amazon. They’re blog integrates the products their selling with fun easy to read content. What conclusions can we draw from Whole Foods content calendar? If you don’t have enough blog content to supplement your social media messages, curate it from other sources.  Whole Foods doesn’t publish a ton of blog content throughout the month so to supplement some of its social media posts it will scrape content from other related blogs, news sources and even their own customers. Try publishing themed content. One thing that Whole Foods does well is post themed content. Whether that be new Halloween recipes or ways to used seasoned fruits and vegetables Whole Foods finds a way to make their content timely and themed. Don’t publish blog content just to fill your content calendar. If you’re experiencing gaps in your content calendar don’t randomly publish blog content trying to fill it in. Your blog content should always be strategically written. Takeaway: Everything that Whole Foods publishes is high-quality content that their audience cares about. They might do well to publish a little more but you don’t have to have a publishing schedule like Red Bull to be successful. BMW BMW is a world-renowned luxury vehicle maker. Their designs are timeless, classic, and out of reach for many pocket books. Their content marketing strategy however, is not. What conclusions can we draw from BMW content calendar? Use your blog to show behind the scenes stuff about your product.  People love seeing what makes a product tick. Use your blog to show them information that they may not get by seeing advertisements or use cases of your product. If you sell an expensive product, use social media to reinforce your brand not make a direct sale. People know who BMW is and how it makes them feel. Their product is out of reach for many of their audience members meaning that a link to a dealership in a post probably isn’t going to result in a sale. If your product has a pretty hefty price tag use your social media to reinforce the luxury idea of your brand. Make people feel like they’re part of the community.  BMW is great at making their audience feel included when they buy their product. They’re not just purchasing a car, they’re also becoming part of a community. Takeaway: If your product is a hard direct sell, create content that caters to your audience’s aspirations. Take a look at BMW's content and social media publishing schedule.Concordia College Concordia College is a small liberal arts college in Moorhead, Minnesota. Like many colleges Concordia keeps and active blog and social media presence to attract prospective students. What conclusions can we draw from Concordia’s content calendar? Reshare your blog content.  Concordia shares one blog post  multiple times on one social media channel. This can help ensure that as many people see your content as possible. Let current customers tell your story. Concordia uses their content to show potential student see what it would look like if they were to attend the college. Word of mouth is more powerful than what you could say about yourself as a brand. Once you’ve publish your content respond to what people have to say. Your content publishing schedule is not complete once it’s live. You need to be able to continue that conversation about your content with your audience. Find out what they think and take the time to show them that you care about what they have to say. Takeaway: Reinforce the idea that your organization creates a community. Take a look at Concordia College's content and social media publishing schedule.How Can You Build Your Own Calendar Like a Leading Brand? You’ve seen seven  different examples. The next step in your process is to create a content publishing schedule and a social media promotion schedule. So how do you do that? Step One: Figure Out Content Types and Publishing Schedule The very first step in developing your content calendar is deciding what types content you’re going to be publishing. Some common options are: Blog Posts E-Books Landing pages Podcasts Videos Social media posts Email newsletters There’s no limit to the types of content that your team can publish but remember to start small and grow into more types later down the road. Once you’ve decided what types of content you’re going to publish, you need to decide how often you’re going publish each type of content. For example it could look something like: Publish two blog posts a week. Publish one podcast a week. Publish one e-book each quarter. The publishing schedule that your company decides on can grow or shrink depending on For every content piece you publish you should include the following information in your content calendar: The date it publishes. The topic it covers. The content format you’ll create. In your content calendar template it would look something like this:

Sunday, November 24, 2019

The Relevance of Journal Articles in the Management of Organizations

The Relevance of Journal Articles in the Management of Organizations Introduction Studies are very significant for the development of any organization. Articles published in journals are usually excellent on organizational development. Scholarly articles in journals usually are as a result of rigorous research carried out. Such articles bring to light emerging issues and offers solutions to such issues and therefore they are very relevant in the management of organizations. This paper will briefly discuss the relevance of journal articles in the management of organizations.Advertising We will write a custom essay sample on The Relevance of Journal Articles in the Management of Organizations specifically for you for only $16.05 $11/page Learn More Information is Power An old saying claims that information is power. This is very true of journal articles as they can be viewed as an empowerment to organizations. It is worth noting that journal article goes through rigorous process before being approved for publishing. Their authe nticity is proved before being accepted. It is worth noting that the authors of journal article are authorities in the field that they write about and therefore they are usually well versed with the relevant and current knowledge on whatever topic they write about. In most cases journal article will an emerging issue in a particular industry (Cofrin 2010, p. 1). According to the editor of Academy of Management Journals Ireland (2010), the following are the characteristics that qualify the publishing of an article in the journal: â€Å"theory, literature review, method, integration, contribution, and citations† (Ireland 2010, p. 1). Theory A reviewed journal article is one which positively answers the following questions, â€Å"Does the paper test, create, or extend management theory in a meaningful way? Does the study inform or improve our understanding of prior theory? Are major concepts clearly defined?† (Ireland 2010, p. 1) Management theories are meant for the mana gement of organizations and therefore anything which will make the concept clear and relevant will imply enhance better management of organizations. Literature Review For an article to qualify for review it has to have used the correct literature in arriving at its arguments. This ensures that the arguments made and evidence cited can be relied on by the readers. Reliable information is of great significance especially if the concepts argued therein are to be put into practical application. By ensuring that such information is reliable the articles can then be used as managerial guides. Methodology A reviewed article is one that ensures the following questions are answered satisfactorily, Do the sample, measures, methods, observations, procedures, and statistical analyses ensure internal and external validity? Are the statistical procedures used correctly and appropriately? Are the major assumptions of the statistical techniques reasonably well met (i.e., no major violations)? (Irel and, 2010, p. 1)Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The review team ensures that the correct methodology is used as a precautionary measure in ensuring that the arguments made are sound and relevant. Proper methodology is significant for the purpose of reliability. Integration and Contribution A reviewed article is one that provides â€Å"a new and meaningful contribution to the management literature in terms of theory, empirical knowledge, and management practice† (Ireland, 2010, p. 1). it is also noted that a reviewed article â€Å"makes a new and meaningful contribution to the management literature in terms of theory, empirical knowledge, and management practice† (Ireland, 2010, p. 1). Integration and contribution therefore beyond any doubt makes an article quite relevant for application in the real world of organizations. It is also worth noting that the articles in journals usually try to solve real problems which touch on real life problems (Richard and Arie, 2008, p. 1). Conclusion Reviewed articles take a lot of measures to prepare. They are specific and relevant to the world of organizations as they tackle real problems that arise from the management of these organizations. The researches carried out when these articles are being written are based on the issues touching on the organizations. Therefore it is very correct to claim that reviewed articles are very relevant for use in organizations. References Cofrin, D. (2010). Street Gangs in America. Cofrin Library. Web. Ireland, D. (2010). Important-Attention AMJ reviewers. Academy Management Journal. Web. Richard, D and Arie, L. (2008). Rigor and relevance in organization studies: idea migration and academic journal evolution. HighBeam Business. Web.Advertising We will write a custom essay sample on The Relevance of Journal Articles in the Management of Organizatio ns specifically for you for only $16.05 $11/page Learn More Appendix The following articles were the award winning articles as per the vetting of the Academy of Journal Management Team. List of Articles 2008 Michael L. Barnett and Andrew A. King. â€Å"Good Fences Make Good Neighbors: A Longitudinal Analysis of an Industry Self-Regulatory Institution.† 51(6): 1150-1170. 2007 Donde Ashmos Plowman, Lakami T. Baker, Tammy E. Beck, Mukta Kulkarni, Stephanie Thomas Solansky and Deandra Villarreal Travis. Radical Change Accidentally: The Emergence and Amplification of Small Change. 50(3): 515-543. 2006 Royston Greenwood Roy Suddaby. Institutional Entrepreneurship in Mature Fields: The Big Five Accounting Firms. 49(1): 27-48. 2005 Ewan Ferlie, Louise Fitzgerald, Martin Wood Chris Hawkins. The Nonspread of Innovations: The Mediating Role of Professionals. 48(1): 117-134. Clark G. Gilbert. Unbundling the Structure of Inertia: Resource versus Routine Rigidity. 48(5 ): 741-763. 2004 Rajshree Agarwal, Raj Echambadi, April Franco and MB Sarkar, Knowledge Transfer through Inheritance: Spin-out Generation, Development, and Survival. 47(4): 501 522. 2003 Kimberly D. Elsbach and Roderick M. Kramer, Assessing Creativity in Hollywood Pitch Meetings: Evidence for a Dual-Process Model of Creativity Judgments. 46(3): 283-301.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More 2002 Peter Sherer and Kyungmook Lee, Institutional Change in Large Law Firms: A Resource Dependency and Institutional Perspective, 45(1): 102-119. 2001 Scott E. Seibert, Maria L. Kraimer, and Robert C. Liden, A Social Capital Theory of Career Success, 44(2): 219-237 . 2000 Shaker A. Zahra, R. Duane Ireland, and Michael A. Hitt, International Expansion by New Venture Firms: International Diversity, Model of Market Entry, Technological Learning, and Performance, 43(5): 925-950. 1999 Walter J. Ferrier, Ken G. Smith, and Curtis M. Grimm,   The Role of Competitive Action in Market Share Erosion and Industry Dethronement: A Study of Industry Leaders and Challengers, 42(4): 372-388. 1998 Harry G Barkema and Freek Vermeulen, International Expansion through Start-up or Acquisition:   A Learning Perspective, 41(1): 7-26 1997 Anne S. Tsui, Jone L. Pearce, Lyman W. Porter, and Angela M. Tripoli, Alternative Approaches to the Employee-Organization Relationship: Does Investment in Employees P ay Off? 40(5): 1089-1121 1996 Danny Miller and Jamal Shamsie, The Resource-Based View Of The Firm In Two Environments : The Hollywood Film Studios From 1936 To 1965, 39(3): 519-543. 1995 Mark Huselid, The Impact of Human Resource Management Practices on Turnover, Productivity, and Corporate Financial Performance, 38(3): 635-672. 1994 Eric Abrahamson and Choelsoon Park, Concealment of Negative Organizational Outcomes: An Agency Theory Perspective, 37(5): 1302-1334. 1993 D. Harold Doty, William H. Glick, and George P. Huber, Fit Equifinality, and Organizational Effectiveness: A Test of Two Configurational Theories, 36(6): 1196-1250. 1992 Luis R. Gomez-Mejia and David B. Balkin, Determinants of Faculty Pay: An Agency Theory Perspective, 35(5): 921-955. 1991 Jane E. Dutton and Janet M. Dukerich, Keeping an Eye on the Mirror : Image and Identity in Organizational Adaptation, 34(3): 517-554. 1990 Lynn A. Isabella, Evolving Interpretation as a Change Unfolds: How Managers Construe Key Or ganizational Events, 33(1): 7-41.

Thursday, November 21, 2019

Personal statement on going to graduate school for speech pathology Essay

Personal statement on going to graduate school for speech pathology - Essay Example I am fascinated and want to become a professional. I am confident that as a person I am suitable for admission to the program since, in addition to the interest and motivation, I am highly dedicated, patient, and love to work with children in every way. It is also as a result of this tremendous love for children and for working with them, that I have been exposed to the levels of speech disorders with which many of them are challenged and the need to be appropriately trained and certified in order to effectively assist them and persons associated with them, and to address their needs. I am aware of the fact that the field is not a superficial one as the issues to be addressed are profound and varied, ranging from the sociological, to the biological and economic, if not political, to name a few. However, I am capable of successfully pursuing graduate studies in this area because I have successfully completed undergraduate studies with a GPA of 3.0, and I have scored 700 on my GRE. Besides, I know that studying at the Masters level requires a lot of research, independent work, and a higher level of thinking and analysis. The student at this level must be self-directed, and I know that I possess such capabilities.

Wednesday, November 20, 2019

A Precis on Interpreting History Essay Example | Topics and Well Written Essays - 500 words

A Precis on Interpreting History - Essay Example This feature denotes that the gods provide for the human race. In the same respect, the forefathers of the American people laid a strong foundation that sees their survival to date. The use of this feature is critically linked to American history, especially in regard to the foundation of America as a nation. Anne Bradstreet: â€Å"The Tenth Muse, Lately Sprung Up in America† is the interpreting history feature included in the second chapter of the book. This feature highlights Anne Bradstreet’s collection of poems. In this text, Anne Bradstreet talks about the social, economic, and political environment in America in the 1600’s. American was changing across these aspects, thus capturing Anne Bradstreet’s attention alongside that of the world in general. The third chapter of the book emphasizes on the social groupings in America, and the rise of intensive political organization in and out of North America. To mimic the scenario at the time, the Marry or do not marry feature is employed at the interpreting history section of the third chapter. Massive political activities across America, Spain, England, and France were going on in the period between 1660 and 1715. The interpreting history feature in this chapter evaluates unity and rebellion activities that characterized the aforementioned nations and among others. The situation is best explained through a social context that denotes marry or do not marry. Practices of slavery are part and parcel of the American history. At the height of colonialism, slavery became a form of trade between many countries across the globe. In the light of African enslavement, the fourth chapter makes reference to Releese Us out of This Cruell Bondegg. This feature of interpreting history in chapter four was a plea for liberation that was made be a slave in the year 1723. This feature highlights the ups and downs

Monday, November 18, 2019

Notions of gender have significantly informed the development of Essay

Notions of gender have significantly informed the development of health policy and of health care practice. critically discuss - Essay Example This paper illustrates how notions of gender have significantly contributed to the development of health policy and the development of health care. Health policy is aimed at being a vessel for discussion and exploration of issues in the health system. In particular, it is intended to promoting communication between the health policy and legislators, system researchers, professionals and decision makers who are concerned with development and implementation of health systems and reforms in health care. These policies and reforms are being made in an ever increasing pace and policy makers are forced to look over to other countries to find solutions to their own problems. The commitment of health policy is to ensure that there is international dialogue that makes sure that policies are put into practice based on specific issues and goals as well as in the particular situations (Walsh, 2004:146). Looking back at history, there was a growing strength of women’s movement in the late 1960s and 1970s. This growth challenged the ‘medicalisation’ of bodies of women and the structure of women’s medical health needs as dissimilar from their own priorities and experiences. The women’s movement went ahead and questioned the myth that male partners or doctors had better knowledge about their bodies than the women themselves knew (David 2008). This represented the women experiences in sexual, physical, mental and reproductive health needs. Based on the social, economic and political forces that influenced heath, they analysed their experiences and searched for the connections between class, race and gender-based coercion and the way they affected the women (Graham, 2009:146). According to David (2008), there was evolution of the concepts of gender and gender analysis from feminist point of view that emphasised the cultural and social nature of most of the differences between women and men. This is

Friday, November 15, 2019

Morality and Cognitive Decision Making Experiment

Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc Morality and Cognitive Decision Making Experiment Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc