Monday, September 30, 2019
Code of Ethics for Professional Accountants Essay
The code provides a conceptual framework approach to the application of the fundamental principles of professional conduct: 1. integrity Honest and trust. Accountants must not be associated with outputs that: contain materially false or misleading statements contain info furnished recklessly omit or obscure information where such would be misleading 2. objectivity Must be impartial, honest and free from conflicts of interest Intrinsically linked to independence, professional independence is seen to be a subset of integrity and objectivity. 3. professional competence and due care Maintain professional knowledge and skill Apply diligence 4. confidentiality 5. professional behavior the conceptual framework approach adopted in the Code is principles-based, setting forth the principles as well as rules of conduct. Threats Self-interest threats Self-review threats Advocacy threats ââ¬â promoting a position or opinion that compromises objectivity Familiarity threats: a close relationship where one becomes too sympathetic to others Intimidation threats : actual or perceived and is a deterrent from acting objectively An intimidation threat to an accountââ¬â¢s objective or competence and due care may arise where the accountant isà pressured by a client. Normative theories of ethics Normative theories of ethics Normative Theories of ethics Teleological consequential Right from wrong is determined from results or consequences of a decision or action Identify consequences (costs and benefits) for each alternative course of action Compare the ratio of costs and benefits (both economically and morally) Make a decision Deontological non-consequential and rule deontology â⬠¢ Consequences are irrelevant â⬠¢ The important is the intention to do the right thing or the motivation to behave appropriately flowing from a sense of duty. One dose the right thing simply because it is the right thing to do regardless the consequences Egoism â⬠¢ A right or acceptable decision is one that maximises net positive benefits to oneself. â⬠¢ Can be restricted if self-interest is pursued within the law and fair competition â⬠¢ Utilitarianism â⬠¢ Does not focus on oneself â⬠¢ A right decision is one that produces the greatest to the greatest number of people Rights â⬠¢ A decision will only be ethical if its intentions do not often the rights of stakeholders â⬠¢ Rights include legal, contractual, special, particular, natural and constitutional rights â⬠¢ Process: Identify the rights particular to the stakeholder Ensure the decision is consistent with respecting such rights Justice â⬠¢ Focuses on distributive justice which refers to the fair and equal distribution of benefits and burdens â⬠¢ Process: Identify the benefits and burdens Assign the benefits and burdens to the various stakeholders Decide whether the destruction of benefits and burdens is fair and equal Aristotle on justice ââ¬â ââ¬Å"Equals should be treated equally and unequalââ¬â¢s should be treated unequally.â⬠M 3 Types of directors Directors â⬠¢ Board of directors: Not involved in day-to-day decision-making (AWA ltd v Daniels) Must ensure procedures are in place to ensure major operational issues are brought to its attention, Directors ï ¼ dependent Non-independent directors â⬠¢ Can be executive directors Independent Directors â⬠¢ Free from any influence which would bias the decisions â⬠¢ Free from any connections â⬠¢ Should not been paid according to performance achieved â⬠¢ Not involved in the business on a day-to-day basis â⬠¢ Still required to demonstrate a duty of care, however may not equal to an executive director with professional qualifications Executive directors â⬠¢ Occupying and hold an office as an executive in the company â⬠¢ Will never be independent â⬠¢ Can be paid on performance base Non-independent non-executive directors â⬠¢ Should not been paid according to performance achieved Duties of directors (4.62) â⬠¢ Avoid conflicts of interest and where these exist, ensure they are appropriately declared and, as required by law, otherwise managed correctly â⬠¢ Act in the best interests of the corporation (the nominee director must always act in the best interests of the corporation and use their power only for proper purposes when making a decision on board to which they have been appointed as a director)à â⬠¢ Retain discretionary powers and avoid delegating the directorââ¬â¢s responsibility à â⬠¢ Exercise powers for proper purposes (act within their power; do not abuse their power) à â⬠¢ Act with care, skill, and diligence (the standard of care will be different for a director with professional qualifications and a non-executive director) à â⬠¢ Be informed about the corporationââ¬â¢s operations Committees of the board 3.19 Purpose: Enhance the effectiveness of the board, and particularly of non-executive directors. Enable the distribution of workload to allow a more detailed consideration to be given to important matters Provide an independent perspective in relation to issues which involve conflicts of interest It do not reduce the responsibility of the board as a whole and care needs to be taken to ensure that all concerned understand their functions The board of directors is still unlimitedly responsible for decisions made by subcommittees The delegation of duties enables examination of issues in greater detail and discussion of issues in the absence of management Requires written terms of reference for each subcommittee and procedures for reporting to the full board Except for certain situations where audit committees are compulsory, it is up to boards to determine whether to have the committees and, if so, which committees are established. Committee Key role(s) Membership Risk management Ensure certain risk is assessed, understood and appropriately managed OECD dose not make specific recommendations about committees Nomination Recommending the succession procedures within an organization Appropriate to include executive directors Majority of independent directors ( UK FRC CGC) Remuneration Deal with remuneration-especially for senior executives Preferable to not include executive directors For large companies, at least 3 independent non-executive directors (UK FRC VFV) Audit Financial reporting and audit matters Oversight of internal control Only non-executive directors, with majority being independent, independent chair, at least 3 members Only independent directors (Sarbanes-Oxley Act) For larger companies, at least 3 independent non-executive directors and at least one member with recent and relevant financial experience (UK FRC CGC) Reports on Corporate Governance Report Key focus Country Cadbury (1992) Best practice recommendations for board and committee structures ââ¬Å"comply or explainâ⬠: if a company chose not to comply with a governance recommendation, the company had to identify the noncompliance and then explain it to shareholders UK Greenbury (1995) Directorsââ¬â¢ remuneration Additional recommendations designed to enhance transparency in relation to directorsââ¬â¢ remuneration UK Hampel (1998) Replaced the Cadbury and Greenbury work ââ¬Å"supercodeâ⬠, adopted into the listing rules on the London Stock Exchange UK Higgs (2003) Non-executives directors UK Smith (2003) Audit committee UK COSO 3.35 1994 Internal control: a process designed to provide resonable assurance regarding the achievement of objectives CalPERS (pension fund investor) Describe the type of governance it expects to see from companies US Sarbanes-Oxley Act (2002) Strengthened audit requirements, increased financial disclosures and requires mgmt certification of internal controls USà Hilmer (1993) Improving board governance to enhance company performance AUS Bosch (1995) Corporate Practices and Conduct, a report of the committee chaired by Henry Bosch AUS Ramsay (2001) Produced by a committee chaired by Ian Ramsay Examined the adequacy of Australian legislative and professional requirements regarding the independence of external auditors and made recommendations for changes Did not recommend a ban on the provision of non-audit services to audit clients. Instead, he recommened that the disclosure requirements be enhanced. AUS Harris (1997) 3.43 Four guiding principles that should be employed to achieve more effective governance by boards in the public sectors. AUS Uhrig (2003) 3.43 Considered the existing governance arrangements for statutory authorities finding a number of opportunities for improvement. The report also found a lack of effective governance for several of the authorities due to a range of factors.ââ¬â¢ Lack of board experience and expertise, together with the potential for conflicts of interests, are impediments to good performance. Limited powers of the board to a statutory body when compared to the private sector. AUS Audit reform: Prohibit auditors to perform certain non-audit services Rotate of audit partners after 5 years Corporate Accountability Each company must establish an audit committee drawn from members of the board of directors. The members of the audit committee must be independent. CEOs and CFOs must certify that the financial reports filed with the SEC do not contain untrue statements or material omissions Financial disclosures and loans: Certain personal loans by a corporation to its executives are prohibited Annual reports filed with the SEC must state that mgmt is responsible for the internal control structure and procedures for financial reporting, and include mgmtââ¬â¢s assessment of the effectiveness of those internal control structures and procedures CalPERS An institutional investor which uses its considerable power as a provider of capital to force corporate governance improvements as it deems appropriate. Minimum standard to which markets throughout the workd should adhere in order to attract its funds. Public Sector Australia ââ¬â 2003 ASX CGC Recommendations (revised in 2007 and 2010) ââ¬Å"If not, why notâ⬠principle, and requires existence of audit committee in Australian top 500 listed companies. ââ¬â 2004 Corporate Law Economic Reform Program (CLERP) 9 Key changes include audit reform and financial reporting. ââ¬â ASX CGC Principles and Recommendations 2010 (ââ¬Å"If not, why notâ⬠principle) In 2003 ASX produced a list of ââ¬Å"best practiceâ⬠principles and recommendations on corporate governance and updated them in 2007 (when the term ââ¬Å"best practiceâ⬠was removed from the title) and 2010. ASX CGC 2007 recommends audit, remuneration and nomination committees. These are therefore subject to the ââ¬Å"if not why notâ⬠rule. Audit committee is mandatory for top 500 companies in Australia. For top 300 companies, composition of audit committee is also defined in mandatory terms ââ¬â minimum 3 members, all non-executive directors, majority to be independent, and independent chair who is NOT Board Chair. Principle Key aspects Lay solid foundations for management and oversight Role and responsibilities of board and management should be established and disclosed Structure the board to add value Composition and size of board to discharge its responsibilities and duties Promote ethical and responsible decision-making Establishment of a code of conduct and diversity policy Safeguard integrity in financial reporting Audit committee to safeguard the integrity of financial reporting by the company Make timely and balanced disclosure Disclosure of all material matters affecting the company Respect the rights of shareholders Facilitate the effective exercise of shareholder rights Recognize and manage risks Risk oversight and management systems; internal controls Remunerate fairly and responsibly Level and composition of remuneration; link to performance 4) International ââ¬â OECD Principles of Corporate Governance Feb 2010 OECD commentary noted the importance on issues of remuneration, risk management, board practices and exercise of shareholder rights, given the catastrophic performance observed from GFC. BRT 2010 Principles and the US practice are perhaps part of the reason for OECDââ¬â¢s lack of any imperative statements on the issue that chairman and CEO should not be the same person. International perspectives on corporate governance Market based system of governance Emphasises competition and market processes Relationship-based system of governance Emphasise cooperative relationship and consensus Most established: the US and the UK Have great influence on the rest of the world Historical strength of the US and UK capital markets Growth of their investment institutions Adopted by Australia and New Zealand Relies on the representation of interests on the board of directors Long-term large shareholders give the company a degree of protection from both the stockmarket and the threat of takeover Widespread equity ownership among individuals and institutional investors, with institutions often having large shareholdings Institutions including insurance companies, pension funds, and mutual funds. A supervisory board for the oversight of management, where banks play an active role, inter-corporate shareholdings are widespread and, often, companies haves close ties to political elites Shareholder interests as the primary focus of company law An emphasis on minority shareholder protection in securities law and regulation Insider groups monitor management that often acts under their control Stringent disclosure requirements Disclosure based market since numerous investors depend on access to reliable and adequate information flows to make informed investment decisions. The agency problem of the market-based system is much less of a problem in the relation-based control The role of the banks is less central Corporations often have armââ¬â¢s length relations of equity markets Corporate finance in such countries is highly dependent upon banks, with companies having high debt to equity ratios Banks often have complex and long-standing relationships with corporations (can be debtors and shareholders at the same time) The market-based system assumes full disclosure of information, strict adherence to trading rules and a liquid stock market. The insider system is based on a deeper but more selective exchange of information among insiders It is hard for institutional investors to sell their shares when they are unhappy with the management or board, they become more engaged with companies they are investing in. US Market The board of directors is entrusted with an important responsibility ââ¬â to monitor the company on behalf of shareholders. It is common for the chair of the board and the CEO to be the same person Committees: Purpose: to enhance the oversight function of boards and limit the powers of CEOs. Tasks: the remuneration of executive directors Nomination of new board members Key decisions in respect of auditing Many large investors closely monitor the corporate governance practices, however, in practice, shareholder in the US possesses limited power to appoint or remove directors Differences among European countries Company law is embedded in different and often unique political cultural and social traditions. Different groups of people have the right to elect the members of the supervisory board. Articulate the purpose of corporate governance in different ways. Laws and regulations relating ti the equitable treatment of shareholders including minority rights in takeovers and other transactions, vary significantly among countries. Different corporate board structures exist. Variations in disclosure requirements and the resulting differences in information provided to investors are a potential impediment to a single European equity market. Germany Relationship-based nature in which all interested stakeholders are able to monitor corporate performance France France and Italy are the European countries with the smallest ownership of company shares by financial institutions. The majority of shares traditionally have been owned by non-financial enterprises, which reflect and elaborate structure of cross and circular ownership. In France, half the firms are controlled by one single investor who owns the absolute majority of capital. Asian approaches of relationship-based systems Significant national differences in corporate governance policy and practice, and many countries are still engaged in a process of institutional development Government-controlled organisations: perform roles that are consistent with the broad social aims of the government, and their governance structure and processes reflect heavy government influence and control. Most companies in Asia either have a majority shareholder or a cohesive group of minority shareholders who act together to control the company. Companies with widely dispersed ownership are rare in Asia, therefore it is difficult to protect the rights of minority shareholders. The boards of directors of companies in Asia often serve a nominal and sometimes superficial role. Disclosure and transparency are often minimal, making it more difficult for regulatory authorities to take action. The lack of institutional shareholders and fund managers reduces the extent of external monitoring by powerful institutions. All countries concerned are committed to a reform of corporate governance due to the 1997 Asian financial crisis. Japan The formal legal features of the Japanese corporate governance system resemble those in most other advanced industrial countries (Corporate law in Japan was modelled on the German System). In Japan, the board plays a more strategic and decision-making role, and is drawn from the ranks of management who are employed by the company. Thus, in the West, the board members are outsiders representing the shareholders; in Japan, the board members are insiders leading management. As a result, the role of Japanese boards may be considered superficial both in supervising the executive management and in responsibility for the company. Problem: there is a tendency for the size of boards to grow as more managers need to be rewarded. Ownership structure: ââ¬Å"keiretsusâ⬠: essentially sets of companies with interlocking business relationships and shareholdings. The major keiretsus are centred on one bank. Each bank has significant control over the companies in the keiretsus and acts as a monitoring entity and as an emergency bail-out entity. Advantage: minimise the incidence of hostile takeovers Disadvantage: corporate control being restricted Case studies of governance failure Enron Asset-lite companies: unencumbered by physical assets and heavily dependent on their intangible assets. SPEs: allow the main Enron business to apparently expand without incurring increasing on-balance sheet debt. HIH Failure: inadequate corporate governance checks and balances; lack of financial and managerial diligence and control; and a misconceived and complacent strategy Weaknesses apparent in different cases: The risk management systems have failed in many cases due to corporate governance procedures rather than the inadequacy of computer models alone. Boards had approved strategy but then did not establish suitable metrics to monitor its implementation. Company disclosures about foreseeable risk factors and about the systems in place for monitoring and managing risk have also left a lot to be desired. Accounting standards and regulatory requirements have also proved insufficient in some areas leading the relevant standard setters to undertake a review. Remuneration systems have in a number of cases not been closely related to the strategy and risk appetite of the company and its longer term interests. UK FRC CGC Section A: Leadership A.1.1 The board should meet sufficiently regularly to discharge its duties effectively. A.1.2 The annual report should identify the chairman, the deputy chairman, the chief executive, the senior independent director and the chairman and members of the board committees. A.2.1 operationalises the A.2 principles by stating that the CEO and chair should not be the same person. Main principles application: comply or explain Section B: Effectiveness B.1.2 Except for smaller companies, at least half the board, excluding the chairman, should comprise non-executive directors determined by the board to be independent. A smaller company should have at least two independent non-executive directors. B.2.1 states that there should be a nomination committee which should lead the process for board appointments and make recommendations to the board. This committee should have a majority of independent directors, and it apparent that executive directors may be on this committee. The committee should be chaired by an independent director or the board Chair. B.2.3 identifies that non-executive directors should be considered carefully after they have completed six yearsââ¬â¢ service on the board. B.3 Directors should be able to spend enough time to do the job properly and that appointment procedures should identify the expected commitment. B.4 Directors are appropriately informed upon joining the board through a proper induction program and by provision of appropriate ongoing training. B.5 Directors who make decisions without adequate information are in breach of their duties. (Company Secretary and the Chair, as well as all directors) B.6 The board is responsible fro evaluating its own performance and the performance of the comm ittees. B.7 Controversially, regular re-election to the board for all directors should, in large companies, be conducted as frequently as annually according to B.7.1 Section C: Accountability C.1 The board should present a balanced and understandable assessment of the companyââ¬â¢s position and prospects. C.2 The board must select and define the ââ¬Å"risk appetiteâ⬠of the company, and it must plan strategies and operations accordingly. C.3.1 An audit committee should be formed and that its membership should meet the requirements. 1. members should be independent no-executive directors 2. for smaller companies, there should be at least two and, for larger companies, at least three, independent directors on the audit committee. 3. in smaller companies, the board chair may be on the audit committee but may not chair the committee. 4. At least one member of the audit committee should have recent and relevant financial experience. C.3.2 The main role and responsibilities of the audit committee should be set our in written terms of reference. C.3.4 Audit committee is the means by which ââ¬Å"whistleblowingâ⬠is correctly managed ââ¬â although the term is no t used in the code C.3.5 The audit committee should ensure appropriate decisions are made about internal audit functions. Section D: Remuneration D.1 Remuneration should be sufficient to attract the right people to be directors but should not be excessive. Recommendations regarding the remuneration directors, and especially the performance-related remuneration of executive directors, is key work to be undertaken by the remuneration committee. D.1.4 Remuneration committee should carefully consider remuneration commitments related to early termination and poor performance. D.2.1 The board should establish a remuneration committee comprised of independent non-executive directors. Must comprised of at least two persons fro smaller companies and at least three for larger companies. D.2.4 Shareholders should be invited to approve new executive incentive schemes and changes to existing schemes D.2.3 Non-executive remuneration should be determined by the board or by the shareholders. If permitted by the company constitution, the board may delegate this work to a committee which might include the CEO. Section E: Relations with shareholders E.1 Dialogue should lead to mutual understanding of objectives. E.2 Boards need to make sure that all shareholders are informaed about annual general meetings and have proper information and the proper opportunity to vote. M 4 Shareholder concept The principal focus of our discussion in this module is on the Anglo-American derivative duties approach to stakeholders. Competitors are treated as stakeholders, stakeholders can also be environment. Agency theory and delegated powers Agency relationship: a contract under which one or more persons engage another person to perform some service on their behalf which involves delegating some decision making authority to the agent. If both parties to the relationship are utility maximisers, there is good reason to believe that the agent will not always act in the best interest of the principal. Assumptions underlying agency theory: All individuals will act in their own self-interest. With potential conflict of interest between the principal and the agent, the agent will tend to act first in ways that will maximise their own personal circumstances Agents are in a position that allows them to further their own interests including at the expense of the principals, as a result of the decision-making power they have been granted and the fact that agents have better access to and control of the information. Delegation Delegation is available unless the corporationââ¬â¢s constitution provides otherwise. It is common practice for boards to delegate day-to-day operational powers to the CEO but not extensive strategic decision-making powers. Agency theory costs Residual loss: any loss or cost or under-performance arising from theses decisions or actions by the agent, represents a residual loss of value to the principals. Overconsumption of ââ¬Ëperksââ¬â¢ (perquisites or perks are incidental benefits gained in addition to income) Def: the use of such benefits in ways that exceeds expected levels. Effect: reduce both profitability and cash flow available for distribution to shareholders. Empire building Def: acts by management to increase their power and influence in a company for reasons associated with personal satisfaction, including, but not limited to, large financial rewards for having a ââ¬Å"bigger jobâ⬠. Effect: such personal aggrandisement may have little or no congruence with company profitability or success. Risk avoidance Def: minimise the downside risk that may affect their continued employment. Effect: the organisation may therefore underachieve, with higher returns forgone, representing a loss of value to the shareholders. Differing timeà horizons Any management approach that is inconsistent with shareholdersââ¬â¢ interest will demonstrate a lack of interest alignment or goal congruence. It can be caused by managersââ¬â¢ self-interest (only current year performance or performance during fix duration), or misunderstand between shareholders and managers. Monitoring Costs Incurred by principals. Compulsory: annual reporting and external auditing Discretionary: construct and analyse activities according to a strategic or Balanced Scorecard Bonding Costs Fully borne by the agent, not the principal. Many costs may be conceptual rather than dollar costs. Restrictions on freedoms are bonding costs borne by agents. Remuneration issues Both payment for work undertaken and for additional rewards that, in agency relationship, ideally will relate to identified superior performance that recognises and encourages goal-congruent behaviour by the agent. Non-executive directors Should not be paid according to performance achieved. Executive directors: Key focus of the non-executive directors who form the remuneration committee New regulation came into place after the Global financial crisis to ensure that remuneration committees should not have executives as members. Has an important role in ensuring that agents are correctly remunerated for their performance and to motivate them to achieve goal congruence. Remuneration structure should not be designed so that self-seeking executives could damage corporations Executives should receive performance payments that are carefully structured. Disclosure and transparency Employees and Consumers New Australian Consumer Law protections against ââ¬Å"misleading potential employees. Whistleblower laws and rules that are becoming very important internationally Laws that prevent legal and other damage to employees (and others) who appropriately del with suspicions of wrongdoing inside organizations Precise rules must be followed if protection is to apply to the whistleblowers. In Aus, the Corporations Act protects an employee if: They report to the right (listed) people only; They are not anonymous; and They are not acting maliciously. Consumers and customers Unconscionable Conduct Protect customers and business consumers where powerful parties to a contract use that power in ways that are sufficiently unfair as to be recognized as unconscionable. Parol evidence: additional words between the parties could not change the clear meaning of a written and signed contract. Dowsett v. Reid (1925) 15 CLR 695: the parol evidence should not apply because of the overall unfairness in the case. Commercial Bank of Australia v. Amadio (1983) : Relief on the ground of unconscionable conduct will be granted when unconscientiously advantage is taken of an innocent party whose will is overborne so that it is not independent and voluntary, just as it will also be granted when such advantage is taken of an innocent party who though not deprived of an independent and voluntary will, is unable to make a worthwhile judgment as to what is in his best interests. Tests for unconscionable conduct: Bargaining power Were the conditions imposed on the consumer reasonably necessary to protect the legitimate interests of the corporation? Was the consumer able to understand any of the documents used? Was any undue influence or pressure exerted on, or were any unfair tactics used against, the consumer? Was the amount paid for the goods or services higher, or were the circumstances under which they could be acquired more onerous, when compared to the terms offered by other suppliers? Where a person uses inside information for their own or a related partyââ¬â¢s benefit and/or discloses inside information to somebody whom they ought to have foreseen may use the information inappropriately. Identifying whether the information has been disclosed in such a way that it is available to investors in relevant market Identifying whether a person who understands markets would buy or sell a security were they to know that information. A person who possesses inside information must not use it or disclose it, as such use or disclosure is what actually comprises insider trading. Competition and protecting markets for goods and services Mergers and acquisition In many jurisdictions, regulations are in place that prohibit or limit mergers and acquisitions unless they are formally approved. Abuse of Market power The prohibition on misuse of market power is aimed at preventing powerful entities from taking advantage of that market power for the purpose of disadvantaging weaker org Main principle: Market power Misuse of that power (used that power to eliminate a competitor or prevent a competitor from entering or properly competing in the market). E.g.: predatory pricing, the supply of goods or services below cost over a period of time. It is prohibited because the likely real ambition is for the company to eliminate competitors who cannot sustain the ongoing losses of selling below cost. ACCC Agreements between competitors ââ¬â Cartel Conduct Tests: 1. Has there been a contract, agreement or understanding 2. Has this occurred b/t competitors 3. Is the arrangement for the purpose of collusion Competitor collusion has a specific term: cartel, which including: Output restrictions Apply restrictions on output what will cause shortages in markets and thus result in price rises Allocating customers, suppliers or territories Dividing up markets, customers or regions b/t competitors Bid-rigging Competitors who are asked to tender or bid for work collude Price-fixing Competitors collude to create common prices (parallel conduct and price-following are legal) Midland Brick case 4.36 Both company and a seinor manager are order to pay civil penalties .International airline pricing cartel Unilateral restrictions on supply (exclusive dealing) A single corporation decides to deal only with certain customers or geographic regions. This type of conduct is generally permitted, but prohibitions may exist if it is shown to lessen competition substantially. 3 characteristics that applied: It is not cartel conduct. The unilateral refusal to deal will be unlawful if there is a ââ¬Å"substantial lessening of competition in a marketâ⬠. Third-line forcing: a supplier forces a customer to also purchase another item from a third-party. Case: Ku-ring0gai Cooperative building society ltd (1978) 36 FLR An attempt by a building society to force a would-be borrower to take out mortgage insurance with a nominated insurer was in breach of the law. Resale price maintenance A supplier stipulates that the goods it provides must only be resold at or above a certain minimum price. Two tests: Has the supplier specified a minimum price? Has the supplier taken action or attempted to enforce this minimum price? If a reseller sell the product below cost, it is legal for supplier to withhold supply in order to prevent the reseller from ââ¬Ëlosing leadingââ¬â¢ with a supplierââ¬â¢s products. Proof, penalties and redress ââ¬â Criminal and civil Criminal penalties v Civil penalties Criminal cases are always carried out by agencies of the state and never by individuals or corporations. Any aggrieved party can bring an action for a civil case.à For civil case, the standard applied is a proof based on the balance of probabilities rather than proof beyond reasonable doubt as in criminal cases Neither parties will be punished by jail or fines in a civil case, as these apply only in criminal cases. The court may award damages to the injured party may apply injections and make other orders such as rescission of contracts in civil cases. Even third party dropped the case, ACCC can still proceed against wrongdoers on civil or criminal grounds. Redress and penalties for anti-competitive breaches Redress is the ways in which wrongdoers can be required to correct the harm they have caused. Penalties are different from remedies as they are meant to punish a wrongdoer, thus, penalties goes beyond simply redressing wrongs. In Aus, criminal breach of cartel provisions may lead to individuals being fined hundreds of thousands of dollars, and up to 10 yearsââ¬â¢ jail. Fines for corporations can be as high as $10 million. M5 CSR REPORT Why choose to provide specific information about CSR-related information (Voluntary process) Ethically motivation (Accountability-based) â⬠¢ Organization owns an accountability to various stakeholders â⬠¢ Driven by concerns that stakeholdersââ¬â¢ rights to know are being fulfilled Enlightened self-interest (managerial-based) â⬠¢ Economically focused motive to use social and environmental reporting to protect or enhance shareholder value The reason an entity choose to report will in turn inform the decision as to whom it will be directed Will seek to address the information needs of a wider range of stakeholders who might be most impacted by the operations of the entity The target recipients of reports will in turn inform what information will be disclosed and what issue the social and environmental reporting should report â⬠¢ Information to demonstrate accountability for those aspects of the operations for which they are deemed to be accountable, such disclosures would arguably be more objective â⬠¢ Normative theory: prescriptions or shoulds, ideals â⬠¢ Such disclosures will lead to community support and potentially positive financial implications â⬠¢ Stakeholders who are regarded as more important or with more influence will attract additional effort and attention from managers (reporting information to inform the powerful stakeholders) (details in 5.23) Limitations of traditional financial reporting Australiaââ¬â¢s current conceptual framework (AASB framework for the preparation and presentation of financial statements) Embrace a shareholder primacy perspective with a narrow notion of accountability The practice of discounting future cash flows Encourage us to shift problems of an environmental nature onto future generations. If we discount future obligations, then, in the current period, they may not be considered to be material Definition of the elements of FR Asset (must be controlled by the entity) The usage of assets which are not controlled by the entity will not be recognized as expenses (usage of public goods which are not exchanged in market transactions) Expenses Based on the definition of asset, use of clean air and water will not be recognized as expenses unless fines are imposed. Examples: Retrenchments in response to the global financial crisis (did not count the expenses of people who lose their jobs) Reserve Bank of Australia increase the interest rate in 2010 to increase profit (did not count the plight of those people who lose their homes) Just-in-time approach Increase the traffic congestion, and pollution Results: Environmental cost is borne by the community. Provides a disincentive for investment in clean technologies. Issues of reliable measurement and probability Environmental cost can not been measure as normal liability since because of the probability issue Many companies used the issue of ââ¬Å"measurabilityâ⬠in number of situations as a rationale for non-disclosure, for provisions. Thus, the related parties would not know the true extent of the organisationsââ¬â¢ environment-related obligations. The entity assumption Require the entity to be treated as an entity distinct from its owners, other org and other stakeholders. Externalities caused by reporting entities will typically be ignored Performance measures are incomplete from a broader societal perspective. Key point of import reports (Module 5) Legitimacy Theory (BHP WESTPAC) An organization will take action to manage community perceptions in order toà survive Try and convince stakeholders that it is acting with an acceptable level of ethical and moral conviction whilst pursuing its main objective Legitimacy itself is considered to be a resource on which an org is dependent for survival The theory relies on the notion that there is a social contract b/t the org and the society in which it operates Org must appear to consider the rights of the public at large, not merely those of its investors Legitimacy is assumed to be influenced by community perceptions (which can be influenced by disclosures of information), and not simply by (undisclosed) changes in corporate actions Org will be penalized if they do not operate in a manner consistent with community expectations Meeting the expectations of the community can protect or enhance profitability CSR report could be a central strategy to maintaining corporate legitimacy BCA report about the regulation of CSR report In favor of no regulation needed for CSR report All drivers analysis by the BCA are tied to maximizing the value of business The motivation are tied to managerial reasoning rather than border ethical considerationsââ¬â¢ Suggest freely operating markets will lead to the resolution of many existing social and environmental problems PJCCFS 2006 the final report regarding the CSR in 2006 Adopted the same position as that promoted by BCA In favor of not supporting the introduction of legislation With an interpretation of current legislation, the enlightened self-interest is the best way forward for Australian corporations The Brundtland Report Empirical evidence consistent with legitimacy theory Patten (1992 if the Alaskan oil spill resulted in a threat to the legitimacy of the petroleum industry, and not just Exxonââ¬â¢s, then legitimacy theory would suggest that companies operating within that industry would respond by increasing the amount of environmental disclosures by the petroleumà companies for the post 1989 periods, consistent with a legitimization perspective. This disclosure reaction actually took place across the oil industry Deegan and Rankin (1996) Australia study Public disclosure of proven environmental prosecutions has an impact on the disclosure policies of the firms involved Deegan, Rankin & Tobin (2002) Positive correlations b/t negative media attention for certain social and environmental issues and the volume of disclosures on these issues Islam and Deegan (2010) For industry-related social and environmental issues attracting the greatest amount of negative media attention, corporations react by providing positive social and environmental disclosures Current regulations for CSR Reporting National Greenhouse and Energy Reporting Act 2007 (NGER Act) Who are regulated: Ultimate Australian holding company of a corporate group is required to apply if its exceeds one or more of the four thresholds (5.42) What need to be reported: Greenhouse gas emissions Energy production Energy consumption Other info specified under NGER legislation Requirements embodied within the Corporations Act and accounting standards S 299(1)(f) of the Corporations Act Requires that in the directorsââ¬â¢ report, which must be included in the annual report, directors must give details of the entityââ¬â¢s performance in relation to environmental regulations ââ¬Å"if the entityââ¬â¢s operations are subject to any particular and significant environmental regulation under a law of the Commonwealth or of a State or Territoryâ⬠S 299 A of the Corporations Act Listed companies are required to include in the directorââ¬â¢s report any information that shareholders would reasonably required. (operations, financial position, and business strategies and prospects for future financial years) However, no specific requirement to disclose financialà impacts. Obligations relating to environmental performance could be considered to be included in either ââ¬Å"provisionsâ⬠or ââ¬Å"contingent liabilitiesâ⬠, depending on the circumstances. However, many entities choose not to disclose such information due to the probability and reliable measurement issues. Contamination to land caused by the construction of particular plant shall be included as part of the total cost of the property, plant and equipment, with an equivalent amount being included in the liability provisions of the entity National Pollutant Inventory Designed to generate political and economic incentives for industry to move towards cleaner productions Requires industrial facilities operating in Australia to estimate emissions of 93 substances exceeding a specified threshold amount Energy Efficiency Opportunities Act 2006 Encourages large energy-using businesses to improve their energy efficiency by requiring business to identify, evaluate and report publicly on cost-effective energy savings opp
Sunday, September 29, 2019
Fundamentals of Management Essay
1) One of Zapposââ¬â¢ key features is free returns on shoes that donââ¬â¢t fit. Answer: TRUE Explanation: An online shoe store needs to be allow customers to ââ¬Å"try onâ⬠shoes. Zappos does this with free returns and no questions asked. Diff: 1 Page Ref: 29 Objective: 2.1 2) One element of Zapposââ¬â¢ success is that it has limited selection, focusing on quality rather than a great number of different brands and styles. Answer: FALSE Explanation: Zappos has an enormous selection. Selection is one of the advantages it has over conventional shoe stores. Diff: 2 Page Ref: 29 Objective: 2.1 3) One of Zapposââ¬â¢ goals is to deliver WOW to its customers. Answer: TRUE Explanation: Delivering WOW is one of Zapposââ¬â¢ ten corporate values. Diff: 2 Page Ref: 29 Objective: 2.1 4) A major cause of the shutdown of a BMW assembly plant in South Carolina in 2010 was a bank crisis in Iceland. Answer: FALSE Explanation: A volcanic eruption in Iceland was the cause of the shutdown, preventing deliveries to the plant. Diff: 2 Page Ref: 30 AACSB: Dynamics of the global economy Objective: 2.1 Learning Outcome: Identify the fundamental concepts and issues of international business and management 5) The external environment of an organization includes factors and forces that can affect how the organization operates. Answer: TRUE Explanation: The external environment includes any outside agent that can influence the performance of the organization. Diff: 2 Page Ref: 30 AACSB: Multicultural and diversity understanding Objective: 2.1 Learning Outcome: Describe the components of the management environment 6)à The components of an organizationââ¬â¢s external environment include a technological component and a political component. Answer: TRUE Explanation: The technological component may include such things as new software, while the political component may include office holders who directly affect a companyââ¬â¢s business. Diff: 2 Page Ref: 30 AACSB: Analytic skills Objective: 2.1 Learning Outcome: Describe the components of the management environment 7) The sociocultural component of the external environment of an organization includes trends and traditions, but not basic attitudes and values. Answer: FALSE Explanation: The sociocultural component of the external environment includes all beliefs and values as well as attitudes and behavioral patterns. Diff: 1 Page Ref: 30 Objective: 2.1 Learning Outcome: Describe the components of the management environment 8) The overall trend toward globalization is part of the political component of an organizationââ¬â¢s external environment. Answer: FALSE Explanation: Globalization is part of the global component of an organizationââ¬â¢s external environment. Diff: 2 Page Ref: 31 AACSB: Dynamics of the global economy Objective: 2.1 Learning Outcome: Identify the fundamental concepts and issues of international business and management 9) High interest rates have been identified as a major cause of the economic meltdown that began in 2008. Answer: FALSE Explanation: Low interest rates, rather than high interest rates, have been named as a cause of economic problems. Diff: 2 Page Ref: 31 AACSB: Dynamics of the global economy Objective: 2.1 Learning Outcome: Identify the fundamental concepts and issues of international business and management 10) Prior to the recession that began in 2008, many businesses became highly leveraged, which is another term for a company with a high debt-to-assets ratio. Answer: TRUE Explanation: Withà cheap credit, companies tended to take on too much debt.
Saturday, September 28, 2019
Components of Fitness Coursework
The health of someone is the state of mental, physical and social well being they are in. Most people think of health as a person who has or hasn't got a disease and illness. There are two main types of fitness that make up the way a person is, these are: physical fitness and motor fitness. Getting your fitness to its maximum and maintaining it is a very important and often difficult as it requires a lot of thought, time and effort. Athletes who over-train their bodies become weaker and are more likely to get diseases and illnesses. The components of physical fitness are reaction time, power, agility, balance, flexibility and co-ordination. The meaning of strength is ââ¬Å"the ability to exert a force against a resistanceâ⬠. An example of this is the strength needed by a weight lifter to lift a 200kg barbell. Mariusz Pudzianowski , the world's strongest man champion of 2008, has to train himself to lifting extremely heavy things such as cars, people, etc. some body builders also take steroids to improve their performance in many sports. This is considered illegal and the sports person that does this is disqualified from the sport they have taken part in. There are 3 different types of strength. The types of strength are: * Maximum strength ââ¬â the greatest force that is possible in a single maximum contraction * Elastic strength ââ¬â the ability to overcome a resistance with a fast contraction * Strength endurance ââ¬â the ability to express force many times over Flexibility is the ability to perform a joint action through a variety of movement. The objective of flexibility training is to improve the range of movement a person can perform. In any movement there are two groups of muscles at work: * The main muscles which cause the movement to take place * opposing the movement and determining the amount of flexibility are the opposed muscles Alina Kabaeva is one of the world's most famous Russian athletes for being very flexible and is Russia's most successful gymnast. She improves her skills by training with her coach and by increasing the body joints to its full performance. Endurance is a muscle's ability to perform a maximum stamina time after time. An example of this is when somebody runs a race and is able to keep going from the start to the end. The objective of endurance is to develop stamina in a person's body for a long period of time. Speed is the quickness of movement. This is used in all types of sports in tackling and running. Speed is one of the main components of fitness. Sprinting is also included in speed. Sprinting is when a person uses all the energy they have left in them to increase their speed drastically. This is usually used at the end of a race after staying at a steady pace to save energy. Usain Bolt, the world's fastest man since the Olympics 2008 has been able to train himself to run at extreme speeds through various types of training, a healthy lifestyle and body composition In fitness, body composition describes the percentages of fat, bone and muscle in a person's body. Because muscle tissue takes up less space in our body than fat, both our body composition and our weight, determines the body composition. For example, if an obese person was to race an athlete that was in a healthy state, the person with more weight would lose because there is too much fat compared to his or her bone and muscle. Co-ordination is the ability to carry out a group of movements smoothly and efficiently. All sports need the coordination of eyes, hands and feet. Racket sports like tennis involve all coordination's of hands, eyes and feet. There are a few drills which can improve your hand-eye co-ordination like catching tennis balls in none hand for a minute and then changing hands. You can practice them on your own or with someone else but keep concentrating and you'll notice the difference. Tim Henman, Great Britain's number one tennis player has to do drills like this daily to improve his hand-eye co-ordination. Balance is the ability to control the body's position, either stationary or while moving. If this is done correctly, a person will be able to complete a series of moves without falling. Balance is usually used in sports like gymnastics or athletics. Sally Gunnell is an athlete that improves her balance by improving her motor skills. Another way to improve your balance is by improving posture. If this is done well, There could be a great improvement in balance. Agility is the ability to perform a series of explosive power movements in rapid succession in opposing directions. In various fields of sports competition, the body is constantly asked to perform movements from unfamiliar joint angles. If these are done correctly, the body is able to respond quickly to different angles that are needed in sporting events. An example for a sport that involves agility is athletics or on a trampoline. You can improve your agility by practicing the movements in training. An athlete that needs this for their profession is Dame Kelly Holmes Power is the ability to do strength performances quickly using almost all of your energy and normally with heavy things. The main parts of the body used in the process are the arm muscles as well as the legs to help the person balance themselves. Power is mainly used in sports involving lifting things that are heavy such as the hammer throw in the Olympics. An athlete that has done this in the Olympics is Alex Smith. The final component for skill related fitness is reaction time. This is the time taken to respond to a stimulus. An example would be reacting to the starting pistol at the start of a 100m race. It important in many sports and activities and depends on the nervous system mostly. This can be improved through practice or training. Different people have different reaction times because of the nervous system. A person with good reaction time is Usain Bolt. Alcohol, smoking and drugs all affect a sports performer's lifestyle in negative ways. George Best died of liver failure because of his drinking problems and this ruined his life before as well. It earlier stopped him from playing football before he had a transplant. Some people use steroid pills, gels, creams, or injections because they think steroids can improve their sports performance or the way they look. Nathan Allen was banned from the Olympic gamed this year because of the steroid pills she took to enhance her performance. She has been banned for two years. This type of drug abuse can get a person banned from any sport there if it is found out. There have been many top athletes who smoke. Zinedine Zidane, a famous French football player caused a small gossip when he was photographed before an important 2006 World Cup game smoking a cigarette. Smoking can wreck your lungs and reduce oxygen available for muscles used during sports. They also run slower and can't run as far, affecting overall athletic performance. This affects people's performance in a negative way as it could possibly end their career. Despite all the tobacco use on TV and in different types of media, no athlete does smoke as it could change their lives completely by making them lose all fame and fortune! Many athletes sleep poorly during the night before a major competition or after crossing several time zones to compete, but most athletes aren't sure exactly how this loss of sleep will affect their performances. One problem in figuring out how no sleep influences exercise ability and scientists or doctors don't completely understand sleep itself. Too much sleep is not good for you but neither is no sleep is worse. If a performer doesn't sleep, his performance in a game will be poor and can be removed from the team.
Friday, September 27, 2019
How may genetic and epigenetic phenomena influence cardiovascular risk Essay - 1
How may genetic and epigenetic phenomena influence cardiovascular risk by altering the pathophysiology of plasma lipoproteins - Essay Example An important risk factor for the development of cardiovascular diseases is dyslipidemia, whereby the plasma concentrations of different lipoprotein fractions, in particular, HDL and LDL, are deviated from the norm (Hegele, 2009, p. 111). Since approximately half of the variations in the plasma levels of HDL and LDL cholesterol are heritable (Kathiresan, et al., 2008, p. 1241), it is postulated that genetic influences play a significant role in the determination of plasma lipoprotein levels, especially HDL and LDL, which in turn are strongly correlated with the risk of cardiovascular disease and outcomes. Similarly, recent literature has also unveiled several epigenetic mechanisms whereby concentrations of different lipoproteins are altered. This paper discusses the relationship between the levels of different lipoproteins found in the human bloodstream and the risk for cardiovascular diseases. Moreover, the focus of this paper is to elucidate how genetic and epigenetic phenomena infl uence cardiovascular risk by altering the pathophysiology of plasma lipoproteins. The relationship between plasma lipoproteins and the risk for cardiovascular diseases: As discussed previously, CVDs are the leading preventable cause of death globally. It has been found that these diseases account for approximately 50% of the deaths in the developed world and are the most common cause of death in both developed and underdeveloped countries (Ebesunun, Agbedana, Taylor, & Oladapo, 2008, p. 282). In the United States alone, cardiovascular diseases have been shown to claim almost 1 million lives each year (Eichner, Dunn, Perveen, Thompson, Stewart, & Stroehla, 2002, p. 490). The domain of cardiovascular diseases encompasses various ailments such as hypertension, coronary artery disease, arrhythmias, cerebrovascular diseases such as stroke and peripheral arterial disease (Brunzell, et al., 2008, p. 811; Eichner, Dunn, Perveen, Thompson, Stewart, & Stroehla, 2002, p. 490). There are severa l established risk factors for cardiovascular diseases, both modifiable and non-modifiable, including and not limited to age, sex, smoking, diabetes, hypertension, obesity (in particular, central obesity) and dyslipidemia (Rizzo & Berneis, 2006, p. 1; Ordovas, 2009, p. 1509). Dyslipidemia, which is defined as an alteration in the plasma levels of lipids and lipoproteins, is an important risk factor for CVD (Hegele, 2009, p. 111). Lipoproteins are transporter macromolecules that are present in the human bloodstream and tend to serve the function of transporting insoluble plasma lipids, including cholesterol and triglycerides in the bloodstream (Hegele, 2009, p. 109). There are several different types of lipoproteins present in the plasma, which have been classified according to their density, particle size and the substances that they transport (Hegele, 2009, p. 110). Several studies have revealed that the most important determinants of cardiovascular risk are the levels of two impor tant lipoproteins, viz. HDL and LDL and alterations in the levels of these lipoproteins can lead to several pathologies. While elevated LDL is found to increase CVD risk, elevated levels of HDL are found to confer protection against the likelihood of developing CVD. For example, it has been found that a 1mmol/l reduction in the plasma levels of LDL cholesterol leads to a 21% decline in the risk for
Thursday, September 26, 2019
Effects of science on the environment Essay Example | Topics and Well Written Essays - 2500 words
Effects of science on the environment - Essay Example Science has introduced various forms of environmental pollutions. The thesis of my research attempt is to look into the relationship between science and environment and analyze this relationship to be able to conclude whether or not science harms the environment. Modern environmental pollution is attributed to burning of fossil fuels, which is used to run industries and increase in industries. It is also attributed to transport of raw materials and machines. One of the principal environmental concerns is the conduct of oil industries and the multinational companies in the oil producing area. The oil industry is involved in a number of activities that lead to direct environmental pollution. These activities range from exploration, refining, production and transportation. These activities have lead to both social and ecological disturbances. Pollution from pipeline oil leaks and seismic surveys that cause explosions are some of the negative effects of the science on environment. Most o f the scientific wastes are none biodegradable. Offshore drilling oil leaks, flaring refinery effluents and drilling floods are known to cause terrible negative impact on the environment. This has resulted in land alienation and extreme disruption of natural terrain due to oil exploration and oil drilling. Oil related infrastructure and installations are known to cause deforestation which leads to desertification (Molina and Zaelke, 5). Most of The oil exploration and drilling activities happen on virgin land with natural vegetation causes significant changes in the natural ecosystem. Gas flaring has been having tremendous environmental impact from these multinational companies. According to World Bank, gas flaring had contributed greenhouse gases on the atmosphere of the earth than any other source by 2002. Moreover, these gases are not used as fuel. According to a research done in 2010, over 191 billion cubic feet of the gases produced at the time, 145 billion cubic feet were flar ed. All this happened at the detriment of the environment. Gas flaring is known to contribute to climate change, which is one of the biggest global threats in the world today. Climate change is said to cause skin cancer, food insecurity and other significant diseases. Climatic changes and extreme weather conditions like El Nino are said to cause a rise in the cost of living directly or indirectly. Gas flares are known to contain toxins like benzene. This means that rain water becomes contaminated (EPA, 9). They pollute the air leading to respiratory challenges and health conditions like bronchitis and asthma. Science has been causing environmental degradation. Gas flaring has led to alteration of vegetation and destruction of soil nutrients due to the presence of chemicals in the rain water (Hester and Harrison, 87). Scientific activities continue to pump destructive gases into the ozone layer leading to depletion of the ozone layer. This has had an adverse effect on cultivation whi ch is a source of livelihood for mankind (Molina and Zaelke, 5). Places, which were fertile, are now covered with stubborn grasses and natural vegetation has been replaced by emerging resistant species. Intense heat, which has resulted from these flared gases, has caused the vegetation in affected areas to become extinct. The destruction brought by science is gradual and possible that is why the impacts caught the world unawares. The world has become to appreciate the
Project Goals Essay Example | Topics and Well Written Essays - 750 words
Project Goals - Essay Example One of the simplest concepts from project management that I learned that is very important for the functionality of a project is the fact that projects are tracked based on deliverables. The sequence of deliverables determines the project map. In the first round of the simulation I had to create a sequence of deliverables needed to transport the elephants from Zaminaka National Park to Ungoba National Park. The exercise of creating a sequence of activities was an example of a work breakdown structure. I learned from the simulation that project managers have to adapt to the situations based on circumstances and that minimizing risks is important in order to improve the possibilities of successfully completing a project. Project managers must make decisions based on tradeoffs between time, cost, and performance. The simulation shows that despite all the planning unforeseen circumstances occur. A reality about the business world is that a lot of projects are going to fail. In the pharma ceutical industry it takes approximately $800 million dollar to develop a new drug due to the cost of all the failed new drug projects the company has to absorb. The expenses that a company incurs in a failed project are considered sunk costs (Economist). The use of work breakdown structures is an advantage of the application of project management. WBS enables the project manager to accurately track the time of completion of many deliverables. Even if a project has over 100 deliverables to be completed the correct implementation of a work breakdown structure will ensure that the project manager can manage time and cost of the project effectively. A major limitation that was illustrated throughout the simulation was time. When a project gets delays it causes a ripple effect that affects all future deliverables of a project. Time becomes more sensitive when dealing with the health of live creatures. It is the responsibility of mankind to protect the animal kingdom and the endangered s pecies. Another advantage of the use of project management is that it provides a flexible leadership structure that employees understand. The project manager is the person responsible of the project, but he depends on the self-discipline and leadership skills of all the team members. Project management also offers advantages to a corporation such as the ability to separate special projects away from the normal operations of the firm. A project manager can focus on the performance of a specific project without worrying about the implication the project has on the corporation as a whole. A way to minimize the effects of bottlenecks on an operation is by performing adequate preparation. It is important to categorize the different types of bottlenecks. Seven types of bottlenecks are staffing, budget, people issues, client dependencies, vendor dependencies, task completion, and process dependencies (Sisco). Once bottlenecks are identified the project manager can develop contingency plans to deal with different scenarios based on each bottleneck category. All the alternative solutions to deal with different types of bottlenecks must be documented by the project manager. As a project manager if I was required to crunch a project and I had to select between sacrificing risks or time I would sacrifice the risk variable. Once a risk is identified even if a company incur in the risky behavior there are ways to minimize the e
Wednesday, September 25, 2019
Case study Example | Topics and Well Written Essays - 1750 words - 7
Case Study Example Despite these challenges many women fail to understand or are ignorant that the law provides them with rights. The case study on Paul Bryant Group management handling of Camilla provides a clear insight into the plight many women go through in our society particularly at workstations during and after maternity leave. The big issue in most cases is that women are seen as being less committed to their bosses or employer since they are now mothers. Many companies today are settling out of court since they dont want to be viewed by their stakeholders to be treating pregnant women or new mothers as such. In the case study for instance, Camillaââ¬â¢s position as a front desk clerk was unlawfully given to another individual despite her notification and officially being out for maternity leave. The case study is based on various aspects of human resource management that one may encounter in any working station in todayââ¬â¢s business world and interesting lessons for future managers. Camilla has the ground for a lawsuit against the Paul Bryant Group. The basis for her lawsuit is rooted in the protection of rights she enjoys and too from the un-procedural dismissal from her previous duty by the supervisor. Firstly, the law protects Camilla against being unfairly selected for redundancy due to her pregnancy or taking maternity leave. Sadly, this is the exact scenario that happened. This should not however have been the case. If her job was genuinely redundant while she was absent, then she was entitled to being offered a suitable alternative vacancy (if one was in the company). Ideally, on terms and conditions not considerably less favorable than those of her old job. As per the case study, this did not happen with Camilla at Good Night Inn. These rights are set out in Employment Rights Act 1996 and the Maternity and Parental Leave Regulations amended in 1999 (Lengnick-Hall et al.,
Tuesday, September 24, 2019
Short Story Poetry (Analysis) Essay Example | Topics and Well Written Essays - 750 words
Short Story Poetry (Analysis) - Essay Example The American and Jig sip beer and whiskey calledà Anà s del Toro, which Jig associates withà liquorice, while they wait for the Madrid train. Their chat is dull at first, but swiftly floats to the topic of a procedure which the American is trying to persuade Jig to endure. Although it is never made clear in the manuscript, it is made clear that Jig is pregnant and that the process in question is abortion. After posturing urgings to which the American is mainly indifferent to, Jig next consents to the procedure, while saying: "I dont care about me." Nonetheless, he then replies, "Youve got to realize that I dont want you to do it if you dont want to." He carries on, "Im perfectly willing to go through with it if it means anything to you." She tries to dump the topic, but the American continues as if still uncertain of Jigs intents and psychological state. She asserts, "Would you please please ... please stop talking?" He is soundless for a while, and replicates, "But I dont want you to," and enhances his part of the conversation, "I dont care anything about it." She interrupts, "Iââ¬â¢ll scream." The barmaid approaches through the beaded drapes with two glasses of beer and puts them down on the moistà glass pads. She states, "The train comes in five minutes." Jig was preoccupied, but then smiles radiantly at the woman. He leaves the table and lugs their bags to the opposite stand, but still no view of the train in the expanse. He paces back through the station, and everyone else is also waiting rationally for the train. Stopping at the bar, he gulps down another Anis, alone, before returning to Jig. He then questions her, "Do you feel better?" She again smiles at him, "I feel fine. Theres nothing wrong with me. I feel fine." The story concludes. The author of the story begins it and later on dialogues of the main characters take over. Persona of the speaker
Monday, September 23, 2019
Racial Disparities in Americas Justice System Research Paper
Racial Disparities in Americas Justice System - Research Paper Example Whereas the inequalities experienced in other areas of societies are steadily reducing, it is quite concerning that in the countryââ¬â¢s criminal justice system, these inequalities continue to grow (LCEF & LCCR, 2000). A report by the National Council on Crime and Delinquency (NCCD), African Americans in the country are estimated to constitute about 13% of the countryââ¬â¢s total population, however, despite this relatively low percentage, African-Americans are statistically estimated to constitute about 28% of all arrests. These figures by the NCCD are found to be similar to those of a report by Mauer (1999) that found that despite their constituting of only 13% of the total population, African Americans account for 40% of all the inmates that are currently being held in jails and prisons around the country. In addition to this, they also constitute about 42% of the total population on death row. In comparison, White American are estimated to make up about 67% of the countryââ¬â¢s population and account for 70% of all the arrests that are made across the country. They account for 40% of all inmates that are held in prisons and local jails, this is a figure found to be similar to that of the African American population. Whites also make up about 56% of the total population that is currently on death row (Taxman & Byrne, 2005). Native Americans and Hispanics are noted to be alarmingly overrepresented in the United States Criminal justice system.à Ã
Sunday, September 22, 2019
Shakespeares Wicked Kings Essay Example for Free
Shakespeares Wicked Kings Essay The audience learns quite a lot about Richardss personality agenda and beliefs from the opening soliloquy that he makes.Ã Richard is discontent with the state of peace in which England is in at the time. In battle he may perhaps have been a formidable warrior who used to fright the souls of fearful adversaries. War may have been what he was good at, and considering he is related to King Edward he was probably a general in the Wars of the Roses. This means that now there are no more battles to be fought, and Richard has a lot of time on his hands. He has no delight to pass away the time The audience learns some shocking things about Richardss views on love and loyalty in the soliloquy. Richard is a very bitter man and because of his deformity, feels that he can not pass the time by flirting and other things to do with women. He is a very disloyal person and probably would have a bad relationship with a woman because he wants to set his brother Clarence and the king in deadly hate the one against the other so that they eliminate each other and he can take control and run things how he sees fit. He is willing to betray his own family to meet his ends. He is not much for pastimes such as strutting before a wanton ambling nymph or sportive tricks as his deformity prevents him from participating in such activities as he is lame. He has little time or respect for people that he thinks are fools, or who are better than him through having no deformity. The audience also learn that he thinks very little of his brothers as he is willing to have them be at each others throats. He also doesnt think too much of their intelligence. He had a prophecy made up which says that G of Edwards kin will kill him. He is that G, the Duke of Gloucester and the audience believe that he must think that his brothers are very stupid not to see his deliberate mistake his prophecy. He thinks very little of himself or his body as he is deformed. His deformity makes him unable to caper nimbly in a ladys chamber. He has no dignity thanks to his deformity as even dogs bark at me as I halt by them. He is unable to participate in sport, have relationships with women, or have dignity. This understandably has warped his mind and he decides that since I cannot prove a lover then he is determined to prove a villain. He does however have a high opinion of his intelligence. This apparent from his deliberate mistake and the fact that when his prophecy is made known to Edward, Clarence (whose first name is George and therefore the G in the prophecy) is almost immediately arrested.Ã His effect on the audience is initially one where they feel sorry for him being bitter as his deformity is causing him much grief. Later on the audience learn that he is arrogant and scheming but can back up his intelligence as it would take great organisational skill to have Clarence arrested so quickly.
Saturday, September 21, 2019
Reflective Essay on Setting Goals
Reflective Essay on Setting Goals Being realistic is the quickest road to mediocrity (Diary Reference). We are always striving to become better versions of our self, constantly changing and adapting to new situation and circumstances. Individual difference and perspective play an important role in decision making and outlook which can translate into everyday practices. Although individuals are unique, useful tools can enable a better understanding of oneself and tap into capabilities that might not be apparent. The real voyage of discovery consists, not in seeking new landscape, but in having new eyes (Marcel Proust). Understanding oneself enables insights into areas for further improvement, therefore, goals need to be interesting and specific in order to be successful. Therefore the level of importance determines commitment and likelihood of persistence in goal setting activities (Locke and Latham, 2006). Ã Ã By better understating individuals, commitment to goals is more likely to be content specific relating to personal attributes. Goals, therefore, cannot be vague and should be concentrated on areas of high competence (Drucker, 2008). Setting goals can be difficult and challenging and could take effort in reaching a state of flow, an optimal state where the mind is stretched to its limit and a complete absorption in an activity enables the accomplishment of something worthwhile (Csikszentmihalyi, 1990). This state is compounded as the level of engagement is perceived as challenging to ones capabilities, if tasks are too easy then engagement might decrease, whereas anxiety might persist if tasks are seemed too demanding (Locke and Latham, 2006). The effect of self-motivation initiates the goal or challenging targets that individual strive for, this also bridges the gap between current state and the desired state (Locke et al., 1991). Henceforth, without a clear direction, the goal can be very difficult to monitor and accomplish. The choice of personal goal depends on the various factors such as past performance (Spaulding, 1994). When looking at myself, I realised that although I have accumulated diaries previously, I rarely come to set long term goal and rather they are just sets of reflection that I have come to observe. And when I do have goals, there is no clarity and honesty, therefore, reducing my commitment to follow goals (Baumeister, 1985, Latham, 1991). The nature of the module was approached with an open mind which made me proactive and more attentive to specific goals I wanted to undertake to become a better version of myself. It took me a while, but understanding the context specificity requirement of goals led me to become realistic. Furthermore, setting goals that are not too easy as harder goals will lead to greater effort and performance in contrast to easier goals (Yearta, 1995). For any goals to be successful, the one who sets the goal needs to have a sense of purpose and interest, the commitment reflects the importance of the goal (Locke and Latham, 2006). The lack of motivation can correlate with the progression of the goal setting. Therefore, I decided to set goals that added and nurtured me as a character in my life. The specificity of my goal was reduced through interaction with people and module tutors with the help of multiple personality tests. Initially, taking the MBTI personality tests confirmed I was an ISFJ. Positive characterises aside, the test confirmed my trait of having low self-esteem, not focusing on the wider picture and failing to set priorities. Furthermore, using the Twenty Statement (Kuhn et al., 1954) encouraged me to stop swimming in the comfort zone and being honest in questionnaires showed me the value and an opportunity for character enhancement. Therefore, I used these results as a basis for setting specific goals. In secondary school, my capabilities and negativity were addressed in school reports, although academically capable, my characteristics did not show this. In hindsight, my placement year in Nepal also helped me formulate my goals. My line manager would usually delegate tasks that required a high level of communication and positivity. Although the capability was there my general outlook and self-efficacy were put under tremendous pressure and test. Lack of positivity and general communication skill became more of a deterrent and moreover problematic. This could be visible in my academic performance, and my social skills when communicating my ideas. Lack of positivity towards goal setting and motivation was found to affect performance and create a state of high anxiety (Locke, 1968). And all this seemed interrelated to my goals, at times goals will be too difficult to achieve or too easy for me to be motivated to ca rry them out. Lack of positive outlook has been related to negative feedback (Swann, 1987), and as an ISFJ, a lower self-esteem characteristics showed negative attributes. The other factor is the way in which university is orientated, during my placement year abroad, the concept of time in Nepal was flexible, in contrast to the academic pressure and timetabled approached put upon by the institutions. This factor increases my self-motivation and goal setting became more important for me, having the right strategy and clear direction became more immediate. In Nepal my schedule will include waking up early at 5 AM and continuing the day till 10 PM in the afternoon, becoming productivity for 13 hours straight. However, back in university, the concept of time became foreign for me where I had to determine the importance and prioritise tasks accordingly. Having been brought up in a resilient nation (Nepal) and moving schools constantly gave me a sense of disequilibrium, in turn, shaped my current personality of being observant and conservative. The lack of self-motivation translated into a pessimistic outlook in my life. Furthermore, an absence of positive emotions has hindered exploration of myself. Identifying the cause of such traits can help me develop strategic steps into building skills that blossom into useful talents. Writing about the positive experience can also better mood levels (Burton, 2004) and personally the concept of writing diaries has led to the clarity of thoughts and furthermore the recognition of my current situations (Travers, 2011). Analysing further, there has been times where I have come to understand my personal characterises by being proactive. The martial art sport, taekwondo, has progressed me as a character and my self-confidence but has had little impact on my ability to articulate assertively. In relation to coaching, I find it personally difficult to assert my needs, which relates to my personality type (Myers, 1998). My personality type ISFJ, has a desire for structure (Myers, 1998) and closure, therefore creating a rapport and thinking on the feet can become an issue. In my placement year, I had ample amount of times where my coaching skills were tested. However, assertiveness was always something I lacked and furthermore translated into a character flaw. The ability to theoretically apply and analyse myself provided a greater insight into my personality which motivated my perseverance and accountability to this module. When deciding on a goal, I had a clear understanding of what they were going to be. However, clearly stating and defining these were difficult. Having little experience in goal setting and in addition without a clear specific goal, my commitment would likely to erode (Locke and Latham, 2006). During my placement year in Nepal, work was flexible to deadlines and usually vague. It became visible that self-judgement and self-efficacy (Bandura, 1986), was amongst many driving factors for my goal selection. My main goals in relation to the module was to better understand myself by being more conscious about the environment that I was involved in, therefore mindfulness was something that has become a hurdle for me to overcome. As an ISFJ, I can be caught up in catastrophizing, imagining a host of negative possibility (Myers, 1998) that can halt my progression of goals, therefore choosing a goal required me to be realistic. The absence of self-regulation and valued goal commitment, has impacted the quality of my performance. My cognitive emotional response to explain behaviour usually caused further frustration and anxiety which lead to experiential avoidance when carrying out tasks (Gardner, 2004). In relation, my physical goals can at times be put off due to the discomfort it evokes, rather than learning to be mindful and accepting all internal and external experience there is a desire to avoid distress. The spiral of negativity is further strengthened by social mirror theory (Mead, 19 67) and the concept of looking-glass self (McIntyre, 2006), where personally the interpretation of my goal is seen more of a hindrance than character development in relation to goal setting. Conducting my placement year abroad in Nepal did little in terms of amending my bad habits and integrating back into university life these habits needed to be addressed. Therefore specific (Locke and Latham, 1968), personal and SMART (Lawlor, 2012) goals were more likely to ensure my continuity. My first goal was orientated towards physical exercise and fitness, with the objective to climb Mount Snowdon in just my shorts. The aim was to preserve through ten weeks (Start date: October 14th, End date: 2nd December) of cold immersion therapy, to increase my self-efficacy. My direction was following a workout routine and video tutorial each week presented by Wim Hof with challenges and techniques to attain this goal. I used an online application such as Evernote (Appendix 1) for routine planning, in the first couple of weeks to get me started. As an ISFJ, the strong sense of responsibly and duty (Personality Page, 2016) made me more committed towards the goal. Once I started doing the deep breathing and cold ice showers, I felt the physical benefits instantly and this progress continued throughout the day. However, the hardest part would be to ensure that I kept sticking to the routine that I had allocated. My self-efficacy increased by seeing similar individuals succeed similar goals by sustained effort (Bandura, 1986) on social media which sustained my motivation and belief that such feats were possible through effort. My second goal was aimed at nurturing positivity, by doing 10,000 sun salutations (Start Date: 27th November, End date: 1st January 2017). In regards to this goal, changing my outlook on life towards mindfulness and mental wellbeing. A perceived lack of positivity and ignorance has previously been problematic and a hindrance, therefore, creating a SMART achievable plan was the first objective. The purpose was to flourish the effect of positive psychology (Seligman, 2010) and capitalise on them. ISFJ are recognised for suppressing their feeling and usually, the backseat drivers, recognising such traits was useful analysis as these habits were becoming a hindrance in social aspects. Using goal setting theory (Locke Latham, 1960), and further understanding psychological flexibility in the present moment (Biglan, 2008) allowed me to alter the goal in manageable chunks which increased my commitment to the goal and a move towards desired achievable targets. Researching on Duhiggs work on changing habits, I addressed my habit in a way that would benefit the outcome of my goal. It was to not create new habits but changing the existing ones (Duhigg, 2012). I would previously, as a habit, be demotivated to do salutations, especially on a Wednesday (due to sports commitment in the evening) and on day of unsuccessful attempts (after gym sessions) promote this unfavourable behaviour with a nap. These continued to be my reward but using them only after I have tallied up a set number of salutations on my notebook. This insight was further reinforced as cues when I applied it to my physical activities, such as running. This therefore involved taking initiative in improving current circumstance and challenging the status quo rather than passively adapting to present conditions (Crant, 2000). My final goal was aimed towards enhancing my coaching ability by being more assertive. Coaching is the art of facilitating performance, learning and development of others (Downey, 1999).Having prior experience at coaching the junior level (teaching kids aged ten to twelve) I understood the demand that coaching required. However, balancing assertive and empathy has been a challenge. Therefore coaching an athlete to win gold at the university taekwondo championship (Start date: 18th November, End date: 3rd December 2016) was my way of assessing and improving my assertiveness. Assertive characteristics have shown to be a factor for personal development (Downey, 1999) and using so will hopefully improve my coaching abilities. As an ISFJ, there is a need for structure and balance, contrary to coaching which requires the ability to challenge situations and ones belief and accept differing opinions from others. Using John Herons style of coaching was a useful tool for understanding my approach to help, using the model I identified myself as supportive. Furthermore, the practice of unconditional positive regard by Carl Rodgers (Therapy, 2016) allowed me to understand that there is no one way to approach coaching and that there needs to be mutual respect without judgement and evaluation. When I am in the position of responsibility I failed to recognise certain aspects of my client such as religious barriers and personality, which at times, made her difficult to open up. Therefore, a person-centric approach (Rodgers, 1981) was used which suggests that people are intrinsically motivated to grow when the right social environmental conditions are present. Creating a space, free of threat, with the right balance between assertiveness and accommodating allowed openness where the newly taught concepts were not forced upon. Previously such approach would have made her uncomfortable and fearful. At an optimal level, a person-centric approach emphasises the formation of collaborative which is important in determining coaching effectiveness (Palmer, 2009). My communication style was also a factor for increasing assertiveness. Using motivational interviewing also increased her self-efficacy (Miller, 2012) by focusing on previous success and highlighting skills and strengths she already possessed. The desired state at the end of the goal is to assert myself by being more person-centric. Furthermore, transitional approach to coaching helped me identify and bridge the gap in communication style to make the client more autonomous of her decisions and express authenticity. Conceptualising my ego state of balancing the parent style of being assertive and critical, in contrast, the client approach of being a child and resistant. The aim was to be assertive without pushing them too much (Napper Newton, 2000), which is the components of collaborating. With respect, defining and setting specific goals was initially going to be difficult. With the nature of the goal and external factors such as academic and social pressure arising, staying motivated and committed to the desired state was going to be a challenge. Initially, the time bracket was a motivational factor in the progression of the goals, which kept me committed. However, as time progressed there was a visible sign of demotivation which was further fuelled by the academic pressure to do well. Waking up early every morning in order to complete my goal became more of a hindrance and a mundane routine than a motivation. In relation to the first goal, there was a constant battle with my inner voice to see results and I found it hard to keep up with consistent training. My motivation decreased as the novelty of going to new areas for trekking was limited in my area and furthermore, academic pressure meant little time to pursue and truly immerse myself in the goal setting process. Analysing aspects of my diary, I had written the word hard thirteen times and even starting my week seven with this negativity which correlates to the academic pressure and goal setting motivation. Furthermore, the word negativity persisted as week nine progressed to over twelve entries containing the word demotivated. I analysed that the days where I engaged in physical activity and used a checklist to cross out were the days where I used words like relaxed, using the mood questionnaire also became a measurable object. However these goals were personal and systematically engaging in this process was building up my resilience and enhancing self- regulation (Baumeister, Gailliot, DeWall, Oaten, 2006). Simply staying focused and overcoming such barriers increased my motivation to reach this goal due to self-confidence and self-efficacy (Bandura, 1986). Using Beacon Hill as a motivator despite the cold weather made me realise the reality of the challenge. Although the desired state became my motivation small incentive of getting closer to the goal kept me motivated and focused on the goal at hand (Appendix 2). The ambitious goal that I had set in the beginning of the term to reach 10,000 sun salutation by three months was unreliable, but goals need to be challenging and have aspects that make it complex (Locke Latham, 1960). Furthermore, self-initiative and self-direction are paramount in problem solving (Davidson and Sternberg, 2003). When procrastination arose I used the excuse of I am tired to go back to sleep. Therefore, following a routine and giving myself a treat of watching TV or immersing myself in communal events gave me incentives to progress. Keeping a diary of the number of salutations has helped me immensely, waking up in the morning and checking tangible past progress of events is one of those motivational factor. The mood indicators enabled me to visually orientate my perspective into seeing challenges as hurdles. Although this was a progression and a measure of my more specific goal of being more positive I saw how both variables were interlinked. Positive reinforcement strengthened my behaviour as every time I finished my goal, I would get to cross off the task and reward myself with a nap, therefore increasing the likelihood of me repeating this behaviour in the future (McLeod, 2015). Although I was persistent with my goal setting for the first month, it wasnt until I went back home to see a friend halfway through my goal which made me lose track of where my goal was supposed to take me. When I grasped that motivation to complete something relies on you having an intrinsic interest in the task at hand as well as the belief you can carry out the goal (Davidson and Sternberg, 2003), I started to use the method of chunking (Neal, 2006) which allowed me to progress through my long term goal by setting smaller goals (Appendix 3). When I realised that the link between positivity and my goal setti ng was being affected, and when the desired state became more personal, it became easier for me to reach such goals. In the world after graduation, there will be moments where life events will prevent progression or clarity, it is, therefore, a useful skill to be able to identify and reflect on such behaviour and find a way of systematically continuing even at the times of adversary. Additionally, the commitment to this goal was further enhanced by feedback of my progression (Locke Latham, 2002). My challenger back in Nepal initially agreed to give me feedback on this aspect of my goal, however, due to their personal commitment it did not happen until a couple of weeks on. When I did get the feedback, goal clarity was prominent and feedback gave me areas for improvement. In turn, the motivation persisted and tangible aspect related to positivity due to mindfulness (Orzech et al, 2009) was becoming more prominent. Finally, although the client I was coaching for three weeks lost her fight, I have come to learn about setting specific goals and learning to be more assertive (Appendix 4). Evident from my diary were pointers where I learnt and reflected about my approaches and methods used for effective coaching. By learning and applying theories proposed by Carl Rodgers on unconditional positive regard and motivational interviewing allowed me to bridge that gap between theories applied and real life techniques needed. Before my approach would be prescriptive which was unsuitable in this context. Changing and modifying my approach towards supportive enabled a safe environment where being assertive was more applicable. By evaluating transactions between people we have a great resource to identify how others might see us (Newton et al., 2007). With a consideration for Johari window (Luft et al., 1961) on self, I was trying to identify my unknown area and progress through self-discovery. By enlarging the open area, I felt my own character opening up and becoming more expressive as time progressed. The use of this framework enabled me to recognise and increase my awareness of my assertiveness and coaching capabilities, furthermore, understand the feeling of others. During this course, I found it hard and sometimes difficult to give equal attention to the goals. Commitment to the desirable end state of the goal leads to emphasise one goal over another (Fishbach and Zhang, 2008). Therefore the use of Gibbs models (Gibbs, 1988) on self-reflection allowed me to get into daily routines and evaluation. Nurturing long-term character traits has been a central thread running through all three of my goals. Goals by themselves, generate linear growth, habits are capable of generating exponential growth and change. I believe that human complexities can be directed towards achieving the desired state, having a system is what matters and then falling in love with the commitment. Bandura, A. (1986). Social foundations of thought and action. 1st ed. New Jersey: Prentice Hall. 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Available at: http://www.harleytherapy.co.uk/counselling/unconditional-positive-regard-what-it-is-and-why-you-need-it.htm [Accessed 21 Dec. 2016]. Travers, C. (2011). Unveiling a reflective diary methodology for exploring the lived experiences of stress and coping. Journal of Vocational Behavior, 79(1), pp.204-216. Yearta, S., Maitlis, S. and Briner, R. (1995). An exploratory study of goal setting in theory and practice: A motivational technique that works?. Journal of Occupational and Organizational Psychology, 68(3), pp.237-252. TO do: Add dates to the challenges Add one more appendix for sun salutations
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