Gender Differences Essay Example | Topics and Well Written Essays - 7500 words

Sex Differences - Essay Example The arrangement and the repercussions of any of the previously mentioned events needs uncommon arranging and help. The examination will show that due to our exemplary molding, we are methodicallly barring a section of our populace from partaking in an extremely significant endeavor. The writing will utilize the instructive framework to show how we see sex, and how this respected observation slants the technique and mentality of guidance and consideration, in cultivating a unimportant resistance, and not an equivalent promise to the nearness of young ladies in the homeroom. The way that sexual orientation contrasts in the study hall isn't seen as a critical element, is hindering the development and precluding the maximum capacity from claiming a larger part of the young populace. Furthermore, the writing will likewise address the hole and the nonattendance of ethnic sex decent variety contemplations in the instructive framework. The framework tends to this issue as though the low sala ry minority female is available in the homeroom, just to wait for her opportunity, until something different goes along. She gets little kudos for her accomplishments and given just easygoing affirmation for her endeavors. The writing embarks to feature the presence of sexual orientation contrasts and whether the nearness of these distinctions is ripe ground for predisposition. What's more, regardless of whether the predisposition brings about a disservice for any of the gatherings influenced. Is it a reality that young men are instructed uniquely in contrast to young ladies, and provided that this is true, does the bit of leeway have a positive or negative effect on the accomplishment of the sexual orientation or race of those without the bit of leeway. Overall, 30 focuses not as much as her Caucasian partner on the SAT. Regardless of whether the male has a lower GPA than the female, his scores will be higher than the female.This marvel is so unavoidable until school confirmation officials have received an arrangement to offer a 30 point leeway among male and female scores when settling on affirmation choices. 2.0 CHAPTER TWO 2.1 GENDER IDENTITY Sexual orientation personality is the people private experience of his/her sex; the idea of the self as manly or female. This is such a significant piece of an individual's self idea that in many grown-ups it is basically difficult to transform it. There are a few alternate points of view on how sexual orientation character is shaped and this author finds the accompanying ideas the most proper; psychoanalytical, social learning, and psychological development.Psychoanalytical hypothesis portrays a procedure where the small kid identifies3 with a similar sex parent. She disguises the qualities and conduct styles of that parent and start unwittingly to respond in comparable manners; Social Learning hypothesis recommends that the kid builds up a sexual orientation personality through a learning procedure that includes demonstrating, impersonation and support. The hypothesis lays on the supposition that young men figure out how to be young men and young ladies to be

The No Child Left Behind Act Essay Example | Topics and Well Written Essays - 1250 words

The No Child Left Behind Act - Essay Example In any case, for certain understudies, the respectable thought of not deserting a kid has not yet been paid attention to with the overall population and a ton of instructive frameworks which incorporates custom curriculum. Besides, the movements of qualifications, evaluation, order, situation, and guidance have really intended to put down their social and phonetic contrasts. With that, it is clear that educational systems neglect multiculturalism and decent variety particularly in instructive mediation, where the minority understudies are set, which implies youngsters are abandoned (Obiakor 2000). Lamentably, there are some political figures that accept the no kid abandoned program doesn't work since minority bunches in educational systems spread 40% of the understudy body and there are need assets and housing for them to learn on an even level with different understudies. This makes a significant issue with these youngsters adapting appropriately and viably, which shows that that number of the developing assorted variety is being disregarded. In financial years 2002 through the current 2004, Congress approved between $26.4 billion and $32 billion to be spent on the No Child Left Behind activity. While Bush's spending demand rose in every one of those years, it despite everything missed the mark concerning the approval. Furthermore, in the previous two monetary years, the president's solicitation of about $22 billion was not as much as what Congress had appropriated the prior year. The two years, Congress gave more than Bush mentioned. Pundits additionally state that the way the No Child Left Behind government evaluating framework works isn't reasonable now and again in light of the fact that it requires yearly advancement from a school as well as from each subgroup of understudies, incorporating those with incapacities or ones who communicate in English as a subsequent language (Bush stumps for 'No Child Left Behind). The developing number of newborn children and little children of minority bunches is expanding each year. Underneath comprises of certain insights that reveals insight into the issues, which needs to tended to quickly by teachers and groups of minority more seasoned kids, newborn children and babies (Diversity in Early Childhood Intervention Leadership Current Facts and Challenges). The U.S. Branch of Education (2003a) found that 38.8% of state funded school understudies were minorities in 2000, up from 29.6% in 1986. Moreover, the quantity of understudies who communicated in a language other than English at home rose from 6.3 million out of 1979 to 13.7 million out of 1999 (U.S. Branch of Education, 2003b). Minority instructors, then again, represented just 13% of the workforce. The quantity of ethnically and etymologically various understudies is proceeding to develop. Constantly 2005, youngsters and youths of shading will make up as much as 40% of the U.S. youth populace. Schools with high convergences of dark and Hispanic understudies consistently have the most educators with the least experience and minimal capabilities for the subject they instruct. Newborn children and little children ages birth to 2 who are served under IDEA, Part C, mirror the developing assorted variety of the U.S. The kids spoke to are African-American (15%), Hispanic/Latino (18%), Asian/Pacific Islander (4%) and American Indian/Alaskan (1%). Custom curriculum instructors who served basically understudies ages 3-5 arrange themselves as Asian (2%), Black (5.8%), White (90%) and other (2%). 6.4% view themselves as Hispanic and 93.6% don't. Youngsters from minimal wealthy segment bunches structure a

Emergency Funds Are Important Heres How to Start Building One - OppLoans

Emergency Funds Are Important Heres How to Start Building One - OppLoans Emergency Funds Are Important: Heres How to Start Building One Emergency Funds Are Important: Heres How to Start Building OneBuilding and maintaining an emergency fund is an important financial cornerstone. If you dont have one, you should start saving today.There are keys to avoiding short-term bad credit loans like payday loans and cash advances. One is to maintain your credit score, the other is to build up your savings. And while a good credit score is important, its the savings that will reallyâ€"wellâ€"save you!Specifically, you should create a well-stocked emergency fund. That way, you can cover unforeseen bills and financial shortfalls instead of relying on bad credit loans and possibly entering a dangerous cycle of debt.Rest assured: Financial surprises are going to happen, and you want to make sure that you’re prepared. That’s why we reached out to a number of financial experts who can explain how emergency funds work and how you can go about building one today.What is an emergency fund?Nicolás Valdés-Fauli is a Certified Financi al Planner with Main Street Financial Solutions in New York City. He provided a general overview of how emergency funds work and the many benefits that they offer. According to him, establishing an emergency fund is one of the most important parts of establishing a financial plan.“An emergency fund is exactly what it sounds like, a fund or an account of easily accessible money used in case of an emergencyâ€"job loss and unexpected medical expense amongst others,” he said. The fund is intended to cover ones monthly living expenses including,   mortgage payments, rent, insurance premiums, cell phone bills, groceries and everything else you need to maintain your existing life, according to Valdés-Fauli.“There are insurance products that cover all sorts of loss. Think life insurance, renters insurance, car insurance, homeowners, disability, on and on. But there is nothing that covers something as broad-based as an emergency. Typically, people need to self-fund, meaning, they need to save their own money to cover these events.”Unlike traditional savings, which you don’t want to touch until you retire, the money in your emergency fund needs to be easy to access:“An emergency fund should always be liquid, meaning it should be accessible without a penalty,” explained Valdés-Fauli. Cash in the mattress is never a good idea (fire, theft, inflation), and an emergency fund should be kept in a financial institution. Avoid using CD’s, life insurance policies and retirement accounts, as there are probably penalties with early withdrawals.He also specified that your emergency fund shouldn’t be lumped in with the rest of your savings: “It should be a separate account from a savings account designated for a future expense such as a down payment, education bills or a vacation.”How do you define an emergency?Your car breaking down is an emergency. Your favorite band adding an extra concert date in town? Not so much.“The definition of an emergency is a cr ucial step for the creation of an emergency fund,” said Ramsey Preferred Financial Coach Barry Jennings. Without a clear understanding of what constitutes an emergency, most emergency funds fail before starting as birthdays and holidays pop up without notice and are resolved with the newly saved cash.”Within the context of my family, we define an emergency as anything that hinders or prevents the generation of income,” Jennings continued. “This could be things of a medical, transportation, or employment nature.”“In the years past, grandmothers called the emergency fund a rainy day fund.  They may not know when it was going to rain (an emergency was going to occur), but they knew it was bound to happen sooner or later. The simplest of purposes of an emergency fund is to self-insure against the appearance of Murphys Law.”How big should your fund be?While funds stashed away for emergencies can serve multiple purposes (including a major car repair or replacing a furnace i n the dead of winter), the most commonly cited reason to build an emergency fund is to allow folks to pay their monthly bills should an unexpected job-loss occur, said Timothy G. Wiedman retired professor of Management Human Resources at  Doane University (@DoaneUniversity).“Thus, the fund must be large enough to cover housing (i.e., rent or mortgage payments), grocery bills, monthly utilities (including internet access), transportation costs, insurance (i.e., premiums for health, life, auto, homeowners/renters coverage, etc.), and even some occasional entertainment to keep the spirits up until a layoff is over or a new job can be found.“At an absolute minimum,” he advised, “the fund should cover three months of recurring expenses.”That’s a lot of money! But while it’s best to start with a smaller goal and work your way up, a three-month found won’t be enough for many people to weather an unexpected job loss. This is why Wiedman suggests doing some calculations to f igure out how much money you’ll need to (eventually) have in your emergency fundâ€"especially as it relates to a realistic job search.“Estimate how long it would likely be before a new job is found and paychecks resume, he said. Also take into account the length of time that unemployment benefits would be provided in a particular locale and estimate the amount of those payments (which will almost surely fall well short of covering your recurring living expenses).“Then, consider the demand for your job skills in the immediate area, the local unemployment rate, whether relocation is a realistic option, your credentials (i.e., education, certifications, work experience, etc.), and how long it took to find your last job.”“And further, also consider other factors that might slow down your search (e.g., a convictionâ€"even for a misdemeanor that only resulted in probation, or advanced age given your professionâ€"a 61-year-old unemployed airline pilot, for example,” he continue d.“Finally, realistically think about a bleaker job-search scenario (that might include a prolonged economic recession, for example).  Given all of the factors mentioned above, is it really likely youd find a new job in 90 daysâ€"or could your search easily last five or six months?”“After an assessment of this sort, a great many folks will conclude that building a six-month emergency fund is a wise course of action,” Wiedman concluded. “Further, if you live in an area with high (or persistent) unemployment, or your skills are primarily only needed in a declining industry (underground coal mining, for example), having sufficient funds to cover nine to twelve months of unemployment would make good sense.”Still, Wiedman was clear that you dont know how much money you personally need in your fund until you sit down and do the calculations: “The size of an individuals emergency fund depends upon a great many variables.  So folks must analyze their personal situations, and act accordingly.”Set a small goalâ€"and grow from there.“Most people are buried in debt, live paycheck to paycheck, and dont have the means to handle even small emergencies with cash, said Jenning.s As a financial coach, I address the behavior slowly and deliberately by having people set aside $1,000 initially as a starter emergency fund.”But just because $1,000 is a good initial goal doesn’t mean that you should stop saving once you meet it. And as Jennings pointed out, continuing to address other areas of financial needâ€"like your debtâ€"will set you up for success in the long term.“While people become accustomed to having a small amount of cash available for the unknown, they can begin to focus on becoming debt free except for their mortgage.  This will free their income and make further saving possible,” he said.Once people become debt free, Jennings advised that people continue building out their emergency fund to cover the aforementioned three to six month perio d. But what comes after that?“After the completion of saving a fully funded emergency fund, people can focus on saving for retirement and education and paying off their mortgage early. When they have reclaimed the freedom of their income, they are able to focus on gaining wealth and building a legacy,” he said.These folks can also continue building their emergency fund to cover the kinds of “unexpected shortfalls” that occurred after the 2008 financial crisisâ€"taking their emergency savings from six months to two years. After all, Jennings noted that “even the Great Recession after 2008 only lasted 18 months.”“This allows the comfort and peace of mind to find gainful employment, if such a need arises, during such difficult times,” Jennings concluded. “It also serves as an additional buffer for use prior to the accessing of retirement accounts, if market timing becomes a concern in the later stages of life.”Youre going to need a budget.One of the financial expert s we heard from was Michele Lee Fine, RICP,  Registered Representative and Financial Advisor of Park Avenue Securities and Financial Representative of  Guardian Life Insurance (@guardianlife). She shared the importance of the role that budgeting plays in building an emergency fund.“First, you have to overcome the big three psychological barriers that keep many people from setting up a budget: Fear, uncertainty, and doubt,” she said. “Fear what you’ll discover when you examine your finances; Uncertainty about how to set up a budget; Doubt whether you can stick to a budget.”Overcoming those barriers and building your first budget is going to mean getting specific. “Don’t guess how much money you have coming in and going out each month. Write it down,” said Fine. “There are lots of tools to help you, find a worksheet online andâ€"bonusâ€"it’s free. Keep track of all your expenses and sources of income.“Some experts suggest doing this for a few months to get a real picture of your financial situation, but starting to track for just a month will help you get some clarity,” she continued. “Scan your bank and credit card statements to see where it’s all going. Add up the expenses and subtract them from your income. This will tell you, at the most basic level, whether you are operating in the black or red.”Once you have a picture of how you’re spending your money, you can set about actually building your budget. In order to find expenses you need to cut, Fine offered the following tips:“Examine current bills: See where the money is going and think of cutting out extras and finding cheaper alternatives.”“Pay with cash: There’s something about the tactile quality of cash that makes it hard to part with.”“Adjust your habits: All of us have habits that we fall into that can be revised and made more financially healthy.”At this point, Fine suggests that some people may find it helpful to consult with a financial professional. â €œHe or she can look at your numbers and help you put together a balanced budget that addresses all your needs, from meeting monthly obligations, building an emergency fund, saving for retirement to occasionally splurging,” she said.Heres how to get started.One of the hardest parts of any financial journey is taking those first couple steps. That’s why  Certified Financial Planner Christine Centeno, founder of the fee-only financial planning firm, Simplicity Wealth Management, offered these tips to help you get started.“Start Small: Start saving something small each paycheck or each month. Make it a realistic amount, something that you can easily accomplish. The key is to start saving even if its $25 per pay period. Over time youll be surprised at how much you have saved. Take advantage of tax refunds or bonuses to increase savings Instead of spending your entire tax return or bonus, aim to save a portion of it. Every little bit helps.”“Be consistent: Save every paycheck or every month. Dont wait until the end of the year to transfer leftover funds to your emergency fund, youll be less likely to have funds left over.”“Pay yourself first: What does this mean? Save first before you pay any bills. If you are not sure how much you are able to save, I recommend using budgeting software like Mint to help determine how much you have left over each month.”“Automate it: Set up an automatic transfer from your checking account to your savings account each month. Or, even better, set up part of your direct deposit to go directly into a savings account. This way you wont even see it and be tempted to spend extra dollars that sit in your checking account.”Responsible money management is a lot like exercising: Its about building up the proper habits and making them part of your routine. The more you incorporate saving money into your everyday activities, the easier it will become!Want fast savings? Start brown bagging it.If you’re looking for one area of your life where you can find some immediate savings, Wiedman suggested substituting restaurant lunches with a brown-bag lunch made at home. This option even comes with the added bonus of eating healthier!Wiedman laid out how the cost of a typical lunch combo at Applebee’s ($11.50) can easily turn into a weekly expense of $57.50â€"maybe even more if you decide to get the occasional dessert or if you have to drive the restaurant, thereby spending money on gas.“On the other hand, a healthy lunch brought from home (e.g., a sandwich made with low-fat lunch-meat on whole-grain bread, a dozen peeled baby carrots, a small individually-sized box of raisins for dessert, and a can of diet soda) can be assembled for about $2.80 (i.e., $14 per week),” said Wiedman.“Further, if that brown-bag lunch is eaten in the employee break room (or after a short walk to a nearby city park), no time or gasoline is wasted on a lunchtime commute. Over the course of a 49-week working year, the saving s would exceed $2,100.”And while opting for fast food would also save money versus a full restaurant lunch, Wiedman pointed out that people would still save a lot of money by choosing the brown bag optionâ€"plus, this meal is far healthier than fast food.“If that fast-food lunch (including tax, of course) averaged just $6.85 per day, a brown-bagger would still save almost $1,000 per year (or even more if the cost of gas consumption is figured into the equation),” he said.When it comes to the benefits of brown bagging, Wiedman speaks from experience:“My wife and I brown bagged it for years (while taking turns assembling our lunches), so our annual combined savings were well over $4,000, and the money we saved was used to fund our IRAs each year.  But this method is also an excellent way to ‘painlessly’ build an emergency fund.”Save more money, save your  future.An emergency fund isn’t a silver bullet to solve all your financial problems. You should still be investing money for your retirement, taking care of your credit score, and doing your research before making any financial commitments, whether that be a mortgage, a personal loan, or an “exciting business opportunity.”But a well-stocked emergency fund is still an important financial cornerstone. It helps protects you from financial disaster, giving you some much-needed security so that you can safely build on top of it. Without one, you might find yourself relying on no credit check loans like payday and title loans to make ends meet when times get tough.Even opting for a safer, more affordable installment loan when you encounter a financial shortfall pales in comparison to the benefits of having an emergency fund. The last thing you want during a crisis is to dig yourself even deeper into debt with an online loan or a trip to your local payday storefront.If you don’t have an emergency fund, start one now. Your future self will thank you. And to learn more about how you can build a br ighter financial future, check out these other posts and articles from OppLoans:Building Your Financial Life: Budgeting for Beginners10 Good Money Habits to Make Your Friends JealousHow to Raise Your Credit Score by 100 PointsThe Debt Snowball Method Can Help You Get out of DebtDo you have a   personal finance question youd like us to answer? Let us know! You can find us  on  Facebook  and  Twitter.Visit OppLoans on  YouTube  |  Facebook  |  Twitter  |  LinkedIN  |  InstagramContributorsChristine Centeno, CFP?, MS is the founder of  Simplicity Wealth Management. She has over 11 years of industry experience as a financial advisor and is a member of several professional organizations including NAPFA, FPA, and the XY Planning Network. Christine also holds her Masters in Financial Planning. In 2019, after years of working for large firms, she founded her own firm. Simplicity Wealth Management provides clarity to the complicated nature of financial planning and investing by delivering co mprehensive advice without hidden fees and unnecessary jargon that leaves you in the dark. The goal is to deliver transparent, easy-to-understand guidance to help clients achieve their financial goals and remain informed every step of the way.Nicolás  Valdés-Fauli, CFP ® opened the New York City office of  Main Street Financial Solutions in 2010.  He has served his clients in NYC and South Florida since 2002. A graduate of Choate Rosemary Hall and Wesleyan University,  Nicolas  lives in Manhattan with his wife and daughter.Barry Jennings has  taken 30 years of experience in psychology, life and health insurance sales, automobile sales and financing, student loan processing and college funding consulting and turned it into a financial coaching business, Soul without Fear.   He empowers his clients to make positive changes to their financial situation by helping them create a written plan, start an emergency fund, eliminate debt, save for retirement and college, and build a legacy f or their families.Michele Lee Fine, RICP is the Founder and President of Cornerstone Wealth Advisory, LLC located in Jericho, NY. She is a graduate of New York University and participates in several trade and community organizations such as NAIFA; Westchester Association of Insurance and Financial Advisors; 100 Women in Hedge Funds Organization; Women’s International Zionist Organization; Cabinet Member of Israel Bonds, USA; and is a JNF Board Member.After 13 years as a successful operations manager working at two different ‘Fortune 1000’ companies, Dr. Timothy G. Wiedman spent the next 28 years in academia teaching college courses in business, management, human resources, and retirement planning.  Dr. Wiedman recently took an early retirement from  Doane University (@DoaneUniversity), is a member of the Human Resources Group of West Michigan and continues to do annual volunteer work for the SHRM Foundation. He holds two graduate degrees in business and has completed multiple professional certifications.

Accounting Cash And Accrual Accounting - 1108 Words

Cash and Accrual Accounting Organizations have two types of accounting that is processed: cash and accrual. Accountant’s use both of these to track the income and expenses within the organization. The main difference between these two is the timing in how payments are received. Cash accounting is not documented until payment has officially been received. For example, cash in hand for a service or when a check has cleared can this be accounted as cash accrual. On the contrary, accrual accounting is accounted for when the actual sale occurs. In this case, this can be seen in a hospital setting where the organization knows it will be reimbursed in time by an insurance company, so it is immediately recorded as income received. Accrual†¦show more content†¦Yes however they had more liabilities in the 2014 year; it counteracted the net asset variance of 432,202. So which the company had to spend 48,291 to profit the 432,202 that was made in 2014. The operating statement is used to assesâ€℠¢ performance and financial stability. It records the organization’s revenues and how it pays expenses, debts, and taxes. It is the statement that provides net profit/income for the company. The Stanford document presents the beginning and ending year of revenue and in-between it shows us the expense paid out. In 2014 the total expense were more than 2013, however the company made more in operational revenue which turned a profit. The cash flow statement is very similar to an everyday checkbook. This represents money in and money out. This shows deposits and liabilities in streamline of investments made, accounts payables, and equities that transpired over the year. The year 2014 after had a more profitable year than 2013. Asset Valuation Asset valuation consists of six ways to determine if something is an asset. Of those six is price level adjusted historical cost, net realizable value, future profits, and replacement cost. Price level adjusted historical cost is described using inflation. In general overtime, assets can usually increase in value with inflation. The advantage of using is that it can inflation for assets can lookShow MoreRelatedCash Based Accounting Accrual Based Accounting1107 Words   |  5 Pagestypes of accounting measurement to determine the profit. They are cash basis and accrual basis. Business can use either a cash basis or accrual basis to work there profit. However, most of the company prefers to use accrual basis instead of others. In this essay, I will compare the difference between cash basis and accrual basis on expense and revenue. In addition, how can company choose their measurement of profit will also be discussed. Cash basis accrual basis Cash basis accounting is focusRead MoreA Comparison Between Cash Accounting and Accrual Accounting1110 Words   |  5 PagesA COMPARISON BETWEEN CASH ACCOUNTING AND ACCRUAL ACCOUNTING 1. Introduction Accounting principle and theory are generally referred to two main accounting methods which include cash accounting and accrual accounting. Cash basis accounting on income and cost is determined by the amount of actual payment for reference and accounting recording mode is simple, easy to master. The use of the accrual basis of accounting is more complicated than it with a main difference of recording timing. This essayRead MoreEssay on Accrual Accounting vs. Cash Accounting1148 Words   |  5 Pagesstates that Accrual accounting is the cornerstone of modern accounting procedures. In this essay, the importance of accrual accounting will be considered by looking at how it functions in the Double Entry System and comparing it to cash accounting, another method of gathering financial information. Time and an accurate accounting measurement is what will be considered in determining the importance of accrual accounting. Double-entry accounting is used to develop accounting data. From thisRead MoreDifference Between Accrual And Cash Accounting Essay956 Words   |  4 PagesBetween Accrual and Cash Accounting. There is a consensus within the team that Accrual and Cash accounting is the least difficult objective to comprehend. The team believes that the most important factor between the two principal accounting methods is the timing in recording revenue and expenses. The team discussed the differences and unanimously agreed that accrual accounting is the most practical to use for partnership and corporation accounting practices. The team has decided that the cash basicRead MoreBusiness Accounting Methods : Cash Vs. Accrual Essay1420 Words   |  6 PagesUsing the wrong accounting method There are two main business accounting methods: cash vs accrual. Cash accounting is the much simpler method and the method that most small start-up businesses will use because it is based on the actual flow of your cash in and out of the business. Cash basis accounting does a good job of tracking cash flow, but it does a poor job of matching revenues earned with money laid out for expenses. This deficiency is a problem, particularly when, as it often happensRead MoreAccrual Basis Of Accounting Over Cash Basis1534 Words   |  7 PagesThere has been a significant debate focusing on costs and benefits of adopting accrual basis of accounting over cash basis of accounting. This paper illustrates the concepts of accrual basis of accounting, highlights the benefits of accrual basis of accounting posed by its advocates and also briefly discusses the disadvantages of adopting accrual basis accounting. The paper also briefly discusses the recent accounting scandal of Tesco Plc. which showed that profits of the company were overestimatedRead MoreAccountin g Methods: Cash Basis vs. Accrual vs. Hybrid Essay3308 Words   |  14 PagesAccounting Methods: Cash Basis vs. Accrual vs. Hybrid Which Method is Most Advantageous for Small Business? Abstract Many tax preparers fail to communicate to their small business owner clients about the types of accounting methods allowed by the Internal Revenue Service (IRS) and the advantages and disadvantages of each. The average small business owner simply trusts that the tax preparer is utilizing the method most advantageous to them. This paper explores cash basis, accrual, and hybridRead MoreStarbucks s Financial Statements Follow The Accrual Accounting Model Rather Than Cash Basis Accounting1359 Words   |  6 PagesConn-Powers, John Early, Colette Kent, Kate Rhoad, Erica Jie Wang Case 2 (Starbucks - Part 2) h) i) Starbucks’ financial statements follow the accrual accounting model rather than cash-basis accounting. Companies who utilize cash-basis accounting methods only recognize revenue when received in cash and expenses are only recognized when paid in cash. Accrual accounting is the recognition of revenue when earned and the matching of expenses when incurred. Starbucks records revenue from 4 different sources:Read MoreAccrual Basis Vs. Cash Basis1737 Words   |  7 Pagestypes of accounting methods that most companies use, accrual basis or cash basis. A definition of both concepts and comparisons between the two methods will be discussed. In addition, it describes and examines the difference in the managing of those methods and which form of accounting method is more useful and beneficial to provide information to users for different purposes. In cash basis accounting, revenue is recorded only when the cash is received, and expenses are recorded only when cash is paidRead Mor eJudgetment Case 2-1862 Words   |  4 Pagesbetween a cash basis and accrual basis measure of performance. Why, in most cases, does accrual basis net income provide a better measure of performance than net operating cash flow? Explain the purpose of adjusting entries as they relate to the difference between cash and accrual accounting. Requirement 1 From the Liberty University on-line library I was able to obtain an article called â€Å"Cash vs. Accrual Accounting† (Cantu, October 2012). This articles gives examples of cash method and

Duty to Warn Essays - 1522 Words

Duty to Warn Jessica Hall PSYCH/545 09/4/2011 Dr. P. Duty to Warn The ethical dilemma I wish to explore is The Duty to Warn. This refers to the duty of a counselor, therapist to breach one of the most important bonds between a client and a therapist; the law of confidentiality. The therapist has the right to break confidentiality without the fear of being brought up for legal action. If the therapist believes that the client poses a danger, or is a threat to himself, someone else, or society as a whole, the therapist must decide how serious of a threat the client may be, then if he decides it’s a serious issue, he must notify the person in danger, which would e the third party, or the police, or other people who may be in the†¦show more content†¦The situation is the decision to breach the confidentiality between a client and his patient. The therapist has to decide if the client will pose a threat to himself or any other 3rd party, or society as a whole. If the therapist feels in any way that the client could be a threat, he h as the right to notify the person or the correct officials to insure that no harm comes to anyone involved. 2. Anticipate who will be affected by your decision. The client would be affected, and his family, if he still has ties with his parents or siblings. If it was a specific person that the anger was focused on, they would be affected, as well as their families. If the anger was just targeted at society, society as a whole would be affected. By making a decision to report such anger, the therapist is taking everyone out of harms ways, or the chance of potential danger. 3. Figure out if who is the client. In this certain dilemma, the client has already been identified. 4. Assess the relevant areas competence-and of missing knowledge, skills, experience, or expertise-in regard to the relevant aspects of the situation. The therapist has to be ready for whatever the outcome of his decision may be. The biggest thing will be the breach of confidentiality, but he is protected by law. It is better for him to report the client to the 3rd party or official and nothing occurs, then to not report the client, and someoneShow MoreRelatedDuty to Warn2582 Words   |  11 Pagestherapists need to understand confidentiality, privileged information, and a therapists responsibility related to reporting suspected child abuse, elder abuse, and/or suicidal ideations, and possibly the most important of them all is a therapists duty to warn. The first case they were focusing on was the case related to a child that was presented in the ER and seen by Nurse Brown and now because she did not report any suspected child abuse she was charged with a crime. The statement that the characterRead MoreAids – the Duty to Warn810 Words   |  4 PagesNovember 30, 2011 Aids – The Duty to Warn The AIDS epidemic began in the early to mid-1980’s and since it’s recognition in America it has become a very heated and debated topic among health professionals, the gay community, and most of all for the ones that are carrying the virus. The real debate is not over the virus itself but, rather about the infected individuals and whether or not they should be made morally obligated to tell their sexual partners if they are in fact infected. Both sidesRead MoreShould a Therapist Reveal Privilaged Information if a Third Party is Endangered?573 Words   |  2 Pagesschizophrenia. He came back to India and had a normal life. Tarasoff’s family sued the doctors and police. The charges against the police were dropped because the police were immune to the suit. It was consider that the psychiatrics failed in their duty to warn and protect Tatiana. Discussion I heard about this case years ago when a pastor was struggling to report a suicidal situation. Now I have the opportunity to go deep in this case. The psychiatric was competent enough to assess the client andRead MoreConfidentiality Is A Common Pledge When Disclosing Sensitive Personal Information1364 Words   |  6 Pageshas limited options. Providers are placed in a very difficult situation when faced with deciding whether or not a client has the potential to harm someone else. If a situation like this arises, it’s not only a legal requirement but also an ethical duty to take the necessary steps to prevent any harm (Remley Herlihy, 2014). As Remley Herlihy (2014) clarified, â€Å"Standard B.2.a. of the ACA Code of Ethics states that the counselor’s confidentiality requirement does not apply when disclosure is requiredRead MoreDuty to Protect vs Patient Confidentiality Essay617 Words   |  3 Pagesfor the weapon, calling campus security and requesting an emergency psychiatric evaluation, he failed to warn Tatiana herself, the intended victim. After her parents sued the University for negligence, the California Supreme Court ruled that â€Å"when a therapist determines, or should have determined, that a patient presents a serious danger of violence to another, the therapist then has a ‘duty to protect’ that third party† (Dimone Fulero, 145-147). However, the Tarasoff doctrine is vague as writtenRead MoreConfidentiality and Informed Consent1060 Words   |  5 Pagesstate. These new laws now included statutory requirement for notification and duty to warn, which has sparked the ongoing debate between rules of confidentiality and the privilege and duty to warn (American Cancer Society,  2014). The decision has changed the way in which patients open up to the therapist, as what they say to the therapist is only confidential to a certain point. Because therapist has a â€Å"duty to warn† (American Cancer Society,  2014), there is a certain amount of distrust on theRead MoreCounseling : Morals, Ethics And Confidentiality Agreements1435 Words   |  6 Pagesby Dr. Moore to intercept his plans, Poddar’s goal was ultimately met when he â€Å"stabbed her to death† after a period time of stalking (Reamer, 2016). As a result, Tarasoffâ€℠¢s parents filed a lawsuit against the University on the grounds of failure to warn of the imminent danger posed against the life of their daughter, Tatiana (Case Briefs, LLC, 2017; Pabian, Welfel, Beebe, 2009; Remley Herlihy, 2016). According to the details of the Tarasoff v Regents case, Dr. Moore communicated with campus policeRead MoreDuty From The Landmark Case Tarasoff V. Regents Of California961 Words   |  4 PagesDuty to Warn and Duty to Protect: Need Further Solutions Thirty years ago, the California Supreme Court had highlighted the doctor’s duty to warn through the landmark case Tarasoff v. Regents of University of California (in short as Tarasoff I)in 1974. Due to the defendant’ petition for a rehearing, the California Supreme Court unusually moved to rehear the same case in 1976 (in short as Tarasoff II) and articulated the duty rather a duty of protect. Pursuant to the precedents established by theRead MoreConfidentiality and The Helping Relationship Essay1443 Words   |  6 Pages They will not be completely honest or forthcoming in conversations which will hinder the professional’s ability to truly help the client. For this reason, the promise of confidentiality becomes critical to the process. It is the â€Å"secret keeping duty† all helping professionals have an ethical obligation to observe (Younggren Harris, p.589). It protects the client’s right to privacy and fosters an atmosphere in which one f eels safe, facilitating trust and allowing one to feel comfortable enoughRead MoreA Balancing Act Of The Case Management Essay1520 Words   |  7 PagesTexas Rio Grande Valley Professor Denise Silcox REHS-3303-90L-Fall2016 November 21, 2016 â€Æ' Case management is a continuous balancing act of judgment calls, making ethical choices, getting along with coworkers, and following legal protocol. It is the duty of the case manager to know how to develop a relationship with both clients and coworkers while still maintain their professionalism. The healthcare professional must always leave their personal opinions at home and provide the same quality of care

Stanley Kubrick Essay - 1863 Words

Stanley Kubrick is one of the most influential and daring filmmakers to ever put his mark on the silver screen. He has created a large body of very influential works spanning several decades and many genres. Throughout his whole collection there are many elements which are repeatedly used to enhance the viewers experience. There are also many recurring themes in Kubricks works that are commented on both by the context in which they are brought forth and the techniques used to expound upon those themes. In this paper I will be specifically discussing five of my favorite Kubrick films to demonstrate various aspects of Kubrick as an auteur: Dr. Strangelove, the cult classic dark comedy about nuclear warfare, 2001: A Space Odyssey, a†¦show more content†¦The first section is the famous pre-man sequence set 4 million years in the past, followed by Dr. Floyds trip to the moon. Then the viewer is told it is 18 months later, and now we are about Discovery One on a voyage to Satu rn. Bowman then goes though the pillar thing to begin the Star Gate sequence, a psychedelic trip to the end of time with metaphysical undertones. I believe that Kubrick divided 2001 intentionally into four parts to make it stand out from the rest of his films. It seems to me that 2001 is an allegory for the progress of mankind as a species. It seems to be a visual representation of the metaphysical wanderings of Carl Jung, who discussed humanity as having three stages of evolution. The theory (as I understand it) is that sometime in the past we had 44 chromosomes and we were more animalistic. We somehow acquired 2 new chromosomes and moved onto the existence we have now, at a higher level of consciousness than our 44 chromosome ancestors. At some point in the future we will supposedly garner 2 new chromosomes and advance to an even higher level of consciousness. This seems to fit the sequences in 2001 if we allow that both the trip to the moon and the trip to Jupiter are 46 chromosome humans, the pre-man is obviously our 44 chromosome ancestor, and the Star Baby that bowman is transformed into at the end is the 46 2 chr omosome higher level of consciousness (which seems reasonable considering how appraising the baby seems to beShow MoreRelated Stanley Kubrick Essays1577 Words   |  7 Pagesof quarreling with your interpretation nor offering any other, as I have found it always the best policy to allow the film to speak for itself.quot; As one of the most widely acclaimed and influential directors of the postwar era, Stanley Kubrick enjoyed a reputation and a standing unique among the filmmakers of his day. He had a brilliant career with relatively few films. An outsider, he worked beyond the confines of Hollywood, which he disliked, maintaining complete control of his projectsRead MoreBiography of Stanley Kubrick 1978 Words   |  8 PagesStanley Kubrick was born on July 26th, 1928, in New York. He was the son of a successful Manhattan physician and a Rumanian mother. Kubrick admitted to be a lonely child, and a misfit in high school. Growing up, his parents had wanted him to become a doctor he didnt have the grades needed to get into medical school. His love of film began at an early age, when he would go to movie theaters twice a week to view the double features. He would later say of this experience: One of the importantRead MoreThe Films of Stanley Kubrick Essay2151 Words   |  9 PagesThe Films of Stanley K ubrick The films of director Stanley Kubrick divert from any categorized genre upon analysis. Instead they use themes that also expand into cinematic concepts due to certain construction processes used in the making of his films. This distinguishes Stanley Kubrick as a film Read MoreThe Paths Of Glory By Stanley Kubrick955 Words   |  4 Pagesâ€Å"Paths of Glory† is the critically acclaimed 1957 feature film, which was directed by Stanley Kubrick. The movie was produced by James B. Harris, and based on the book â€Å"Paths of Glory,† by Humphrey Cobb. Leading the cast were Kirk Douglas, Ralph Meeker, Adolphe Menjou, George Macready, Wayne Morris and Richard Anderson. It was released on Christmas Day. The movie begins with information about World War I beginning on August 3rd, 1914. The Germans invade France and nearly reach Paris. The FrenchRead More Analysis of The Shining, by Stanley Kubrick Essay4006 Words   |  17 Pagesprimary definition of horror as a painful and intense fear, dread, or dismay. It stands to reason then that horror fiction is fiction that elicits those emotions in the reader. An example of a horror film is The Shining, directed by Stanley Kubrick. Stanley Kubrick was a well-known director, producer, writer and cinematographer. His films comprised of unique, qualitative scenes that are still memorable but one iconic film in his collection of work is The Shining. Many would disagree and say thatRead MoreA Clockwork Orange, by Stanley Kubrick1139 Words   |  5 PagesIn this essay I will be exploring how the dystopian society in Stanley Kubrick’s 1971 film adaptation of Anthony Burgess’ 1963 novel, A Clockwork Orange has been used to explore c ontemporary anxieties. A Clockwork Orange takes place in an outlandish and dreary vision of future Britain governed by an oppressive, totalitarian super government. In this society, ordinary people have fallen into a dazed state of complacency, unaware of the sinister growth of a rampant, violent youth culture. AnthonyRead MoreEssay on The Auteur Theory: Stanley Kubrick1209 Words   |  5 Pagesquality thus exerting a personal creative vision and interjecting it into the his or her films. Kubrick made his first film in 1953 and has continued to make films till his death shortly after the film Eyes Wide Shut in 1999. With a film career spanning over four decades, he crafted consistent themes, and honed a highly personalized style which was woven into the films he made. Stanley Kubrick was a very stylistic film maker and paid great attention to detail in every aspect of his movies. OneRead MoreEssay on Stanley Kubrick: Artist, Explorer and Pioneer3777 Words   |  16 PagesStanley Kubrick: Artist, Explorer and Pioneer Introduction The line between art and entertainment has become malleable in the last century. Critics of fine art define its quality by its message, innovation and complexity. Both are founded on intent to communicate. Art seeks to engage the viewer and generally attempts to tap into more complicated and rarer emotions. (Krush Web Site) Stanley Kubrick uses the medium of film to convey an understanding of the world around him. I see his workRead More A Clockwork Orange, by Stanley Kubrick Essay example1522 Words   |  7 PagesA Clockwork Orange is a Stanley Kubrick film from 1971. Kubrick directed the film and wrote the screen play based on the 1962 novel from author Anthony Burgess. A Clockwork Orange was originally rated, â€Å"X† and nominated for Best Picture, Best Director, Best Film Editing and Best Screenplay, but lost in each category to William Friedkins The French Connection (filmsite.org). The set design is by John Barry, costume design by Milena Canonero, music by Wendy Car los and cinematography by John AlcottRead MoreReview Of Stanley Kubrick s 2001 : A Space Odyssey 1591 Words   |  7 PagesSpace or 2001. Stanley Kubrick’s legendary film â€Å"2001 : A Space Odyssey† (1968) is an epic of space exploration and meditation on the possibility of extraterrestrial influence on the process of human evolution. The film is set in the near future at a time when the moon is colonised and space travel, at least around the planetary system, is quite usual. Kubrick said â€Å"2001 aspired not to the condition of a science fiction novel but to that of music† ( Baxter,1997 :215) Kubrick gave this description

Theories of Justice free essay sample

Theory of Justice is a work of political philosophy and ethics by John Rawls. It was originally published in 1971 and revised in both 1975 (for the translated editions) and 1999. In A Theory of Justice, Rawls attempts to solve the problem of distributive justice (the socially just distribution of goods in a society) by utilising a variant of the familiar device of the social contract. The resultant theory is known as Justice as Fairness, from which Rawls derives his two principles of justice: the liberty principle and the difference principle. Objective In A Theory of Justice, Rawls argues for a principled reconciliation of liberty and equality. Central to this effort is an account of the circumstances of justice, inspired by David Hume, and a fair choice situation for parties facing such circumstances, similar to some of Immanuel Kants views. Principles of justice are sought to guide the conduct of the parties. These parties are recognized to face moderate scarcity, and they are neither naturally altruistic nor purely egoistic. They have ends which they seek to advance, but prefer to advance them through cooperation with others on mutually acceptable terms. Rawls offers a model of a fair choice situation (the original position with its veil of ignorance) within which parties would hypothetically choose mutually acceptable principles of justice. Under such constraints, Rawls believes that parties would find his favoured principles of justice to be especially attractive, winning out over varied alternatives, including utilitarian and right-libertarian accounts. A society, according to Utilitarianism, is just to the extent that its laws and institutions are such as to promote the greatest overall or average happiness of its members. How do we determine the aggregate, or overall, happiness of the members of a society? This would seem to present a real problem. For happiness is not, like temperature or weight, directly measurable by any means that we have available. So utilitarians must approach the matter indirectly. They will have to rely on indirect measures, in other words. What would these be, and how can they be identified? The raditional idea at this point is to rely upon (a) a theory of the human good (i. e. , of what is good for human beings, of what is required for them to flourish) and (b) an account of the social conditions and forms of organization essential to the realization of that good. People, of course, do not agree on what kind of life would be the most desirable. Intellectuals, artists, ministers, politicians, corporate bu reaucrats, financiers, soldiers, athletes, salespersons, workers: all these different types of people, and more besides, will certainly not agree completely on what is a happy, satisfying, or desirable life. Very likely they will disagree on some quite important points. All is not lost, however. For there may yet be substantial agreementenough, anyway, for the purposes of a theory of justice about the general conditions requisite to human flourishing in all these otherwise disparate kinds of life. First of all there are at minimum certain basic needs that must be satisfied in any desirable kind of life. Basic needs, says James Sterba, are those needs that must be satisfied in order not to seriously endanger a persons mental or physical well-being. Basic needs, if not satisfied, lead to lacks and deficiencies with respect to a standard of mental and physical well-being. A persons needs for food, shelter, medical care, protection, companionship, and self-development are, at least in part, needs of this sort. [Sterba, Contemporary Social and Political Philosophy (Belmont, CA: Wadsworth Publishing Co. , 1995). A basic-needs minimum, then, is the minimum wherewithal required for a person to m eet his or her basic needs. Such needs are universal. People will be alike in having such needs, however much they diverge in regard to the other needs, desires, or ends that they may have. We may develop this common ground further by resorting to some of Aristotles ideas on this question of the nature of a happy and satisfying life. Aristotle holds that humans are rational beings and that a human life is essentially rational activity, by which he means that human beings live their lives by making choices on the basis of reasons and then acting on those choices. All reasoning about what to do proceeds from premises relating to the agents beliefs and desires. Desire is the motive for action and the practical syllogism (Aristotles label for the reasoning by which people decide what to do) is its translation into choice. Your choices are dictated by your beliefs and desiresprovided you are rational. Such choices, the reasoning that leads to them, and the actions that result from them are what Aristotle chiefly means by the sort of rational activity that makes up a human life. We may fairly sum up this point of view by saying that people are rational end-choosers. If Aristotle is at all on the right track, then it is clear that a basic-needs minimum is a prerequisite to any desirable kind of life, and further that to live a desirable kind of life a person must be free to determine his or her own ends and have the wherewithalthe means, the opportunitiesto have a realistic chance of achieving those ends. (Some of these Aristotelian points are perhaps implicitly included in Sterbas list of basic needs, under the head of self-development. ) So w hat does all this do for Utilitarianism? Quite a lot. We have filled in some of item (a) above: the theory of the human good, the general conditions essential to a happy or desirable life. The Utilitarian may plausibly claim to be trying to promote the overall happiness of people in his society, therefore, when he tries to improve such things as rate of employment, per capita income, distribution of wealth and opportunity, the amount of leisure, general availability and level of education, poverty rates, social mobility, and the like. The justification for thinking these things relevant should be pretty plain. They are measures of the amount and the distribution of the means and opportunities by which people can realize their various conception of a desirable life. With these things clearly in mind the Utilitarian is in a position to argue about item (b), the sorts of social arrangements that will deliver the means and opportunities for people to achieve their conception of a desirable life. John Stuart Mill, one of the three most important 19th century Utilitarians (the other two were Jeremy Bentham and Henry Sidgwick), argued that freedom or liberty, both political and economic, were indispensable requisites for happiness. Basing his view upon much the same interpretation of human beings and human life as Aristotle, Mill argued that democracy and the basic political libertiesfreedom of speech (and the press), of assembly, of worshipwere essential to the happiness of rational end-choosers; for without them they would be prevented from effectively pursuing their own conception of a good and satisfying life. Similarly he argued that some degree of economic prosperitywealthwas indispensable to having a realistic chance of living such a life, of realizing ones ends. So, ccording to Utilitarianism, the just society should be so organized in its institutionsits government, its laws, and its economythat as many people as possible shall have the means and opportunity to achieve their chosen conception of a desirable life. To reform the institutions of ones society toward this goal, in the utilitarian view, is to pursue greater justice. In the 19th century utilitarians often argued for a laissez faire capitalist economy. More recently some of them have argued for a mixed economy, i. e. , a state regulated market system. Mill, interestingly, argued at the beginning of the 19th century for an unregulated capitalist economy, but at the end argued for a socialist economy (which is not the same thing as a mixed economy). (3) The protection of the sorts of liberties that were guaranteed in the United States  Ã‚   by the Bill of Rights in our Constitution. (4) Democratic forms of government generally. The utilitarian rationale for each of these institutional arrangements should be fairly obvious, but it would probably contribute significantly to our understanding of utilitarianism to review, in more detail, some utilitarian arguments for (2) free market capitalism. This we shall do later, in the next section. Three Theories of Justice: Utilitarianism, Justice as Fairness, and Libertarianism (1) Utilitarianism A society, according to Utilitarianism, is just to the extent that its laws and institutions are such as to promote the greatest overall or average happiness of its members. How do we determine the aggregate, or overall, happiness of the members of a society? This would seem to present a real problem. For happiness is not, like temperature or weight, directly measurable by any means that we have available. So utilitarians must approach the matter indirectly. They will have to rely on indirect measures, in other words. What would these be, and how can they be identified? The traditional idea at this point is to rely upon (a) a theory of the human good (i. e. of what is good for human beings, of what is required for them to flourish) and (b) an account of the social conditions and forms of organization essential to the realization of that good. People, of course, do not agree on what kind of life would be the most desirable. Intellectuals, artists, ministers, politicians, corporate bureaucrats, financiers, soldiers, athletes, salespersons, workers: all these different types of people, and more besides, will certainly not agree completely on what is a happy , satisfying, or desirable life. Very likely they will disagree on some quite important points. All is not lost, however. For there may yet be substantial agreementenough, anyway, for the purposes of a theory of justice about the general conditions requisite to human flourishing in all these otherwise disparate kinds of life. First of all there are at minimum certain basic needs that must be satisfied in any desirable kind of life. Basic needs, says James Sterba, are those needs that must be satisfied in order not to seriously endanger a persons mental or physical well-being. Basic needs, if not satisfied, lead to lacks and deficiencies with respect to a standard of mental and physical well-being. A persons needs for food, shelter, medical care, protection, companionship, and self-development are, at least in part, needs of this sort. [Sterba, Contemporary Social and Political Philosophy (Belmont, CA: Wadsworth Publishing Co. , 1995). A basic-needs minimum, then, is the minimum wherewithal required for a person to m eet his or her basic needs. Such needs are universal. People will be alike in having such needs, however much they diverge in regard to the other needs, desires, or ends that they may have. We may develop this common ground further by resorting to some of Aristotles ideas on this question of the nature of a happy and satisfying life. Aristotle holds that humans are rational beings and that a human life is essentially rational activity, by which he means that human beings live their lives by making choices on the basis of reasons and then acting on those choices. All reasoning about what to do proceeds from premises relating to the agents beliefs and desires. Desire is the motive for action and the practical syllogism (Aristotles label for the reasoning by which people decide what to do) is its translation into choice. Your choices are dictated by your beliefs and desiresprovided you are rational. Such choices, the reasoning that leads to them, and the actions that result from them are what Aristotle chiefly means by the sort of rational activity that makes up a human life. We may fairly sum up this point of view by saying that people are rational end-choosers. If Aristotle is at all on the right track, then it is clear that a basic-needs minimum is a prerequisite to any desirable kind of life, and further that to live a desirable kind of life a person must be free to determine his or her own ends and have the wherewithalthe means, the opportunitiesto have a realistic chance of achieving those ends. (Some of these Aristotelian points are perhaps implicitly included in Sterbas list of basic needs, under the head of self-development. ) So w hat does all this do for Utilitarianism? Quite a lot. We have filled in some of item (a) above: the theory of the human good, the general conditions essential to a happy or desirable life. The Utilitarian may plausibly claim to be trying to promote the overall happiness of people in his society, therefore, when he tries to improve such things as rate of employment, per capita income, distribution of wealth and opportunity, the amount of leisure, general availability and level of education, poverty rates, social mobility, and the like. The justification for thinking these things relevant should be pretty plain. They are measures of the amount and the distribution of the means and opportunities by which people can realize their various conception of a desirable life. With these things clearly in mind the Utilitarian is in a position to argue about item (b), the sorts of social arrangements that will deliver the means and opportunities for people to achieve their conception of a desirable life. John Stuart Mill, one of the three most important 19th century Utilitarians (the other two were Jeremy Bentham and Henry Sidgwick), argued that freedom or liberty, both political and economic, were indispensable requisites for happiness. Basing his view upon much the same interpretation of human beings and human life as Aristotle, Mill argued that democracy and the basic political libertiesfreedom of speech (and the press), of assembly, of worshipwere essential to the happiness of rational end-choosers; for without them they would be prevented from effectively pursuing their own conception of a good and satisfying life. Similarly he argued that some degree of economic prosperitywealthwas indispensable to having a realistic chance of living such a life, of realizing ones ends. So, ccording to Utilitarianism, the just society should be so organized in its institutionsits government, its laws, and its economythat as many people as possible shall have the means and opportunity to achieve their chosen conception of a desirable life. To reform the institutions of ones society toward this goal, in the utilitarian view, is to pursue greater justice. In the 19th century utilitarians often argued for a laissez faire capitalist economy. More recently some of them have argued for a mixed economy, i. e. , a state regulated market system. Mill, interestingly, argued at the beginning of the 19th century for an unregulated capitalist economy, but at the end argued for a socialist economy (which is not the same thing as a mixed economy). (3) The protection of the sorts of liberties that were guaranteed in the United States  Ã‚   by the Bill of Rights in our Constitution. (4) Democratic forms of government generally. The utilitarian rationale for each of these institutional arrangements should be fairly obvious, but it would probably contribute significantly to our understanding of utilitarianism to review, in more detail, some utilitarian arguments for (2) free market capitalism. This we shall do later, in the next section. What do you think a Utilitarian would say about universal medical care? Would he or she be for it or against it? What about affirmative action programs, anti-hate crime legislation, welfare, a graduated income tax, anti-trust laws? For or against? What would decide the issue for a utilitarian? (2) Utilitarianism and Competitive Capitalism The key claim about market capitalism for the utilitarian is that free, unregulated markets efficiently allocate resourceschiefly labor and capitalin the production of goods. By a market is meant only any pattern of economic activity in which buyers do business with sellers. In the classical system of economics competition is presupposed among producers or sellers. Toward the end of the nineteenth century writers began to make explicit hat competition required that there be a considerable number of sellers in any trade or industry in informed communication with each other. In more recent times this has been crystallized into the notion of many sellers doing business with many buyers. Each is well informed as to the prices at which others are selling and buyingthere is a going price of which everyone is aware. Most important of all, no buyer or seller is large enough to control or exercise an appreciable influence on the common price. The notion of efficiency as applied to an economic system is many-sided. It can be viewed merely as a matter of getting the most for the least. There is also the problem of getting the particular things that are wanted by the community in the particular amounts in which they are wanted. In addition, if an economy is to be efficient some reasonably full use must be made of the available, or at least the willing, labor supply. There must be some satisfactory allocation of resources between present and future productionbetween what is produced for consumption and what is invested in new plant and processes to enlarge future consumption. There must also be appropriate incentive to change; the adoption of new and more efficient methods of production must be encouraged. Finallya somewhat different requirement and one that went long unrecognizedthere must be adequate provision for the research and technological development which brings new methods and new products into existence. All this makes a large bill of requirements. Rawlss Theory of Justice as Fairness The reformulation of Utilitarianism we just saw comes from John Rawls, who did not present it as a version of Utilitarianism at all. He presented it as a first approximation to a quite distinct conception of justice from Utilitarianism, a conception that he calls Justice as Fairness. I presented Rawlss idea as a reformulation of Utilitarianism, anyway, because it seems to me to be greatly clarifying of whats wrong with Utilitarianism to have an alternative to compare it to, an alternative that blocks the kinds of fairness objections that are typically raised against Utilitarianism. In Utilitarianism everyone, in a way, is given equal consideration at the outset inasmuch as everyones happiness is taken into consideration and is given the same weight in the reasoning by which a form of social organization is settled on as the one that, in the circumstances, yields the greatest average utility. But, as we saw, Utilitarianism may in some circumstances settle on a form of social organization that treats some people unfairly, by imposing undue burdens on them for the sake of the greater average utility or happiness of the whole social group. In the light of this fact it is reasonable to conclude that something is wrong with the Utilitarian procedure for weighing the interests of the individual members of the social group in deciding on what forms of social organization best serve those interests. The procedure puts individuals at and undesirable and unfair risk of being sacrificed for the overall social good. In the principle that we suggested as a revision of Utilitarianism, people would not be put at quite the same risk. Rawls in fact argues for a more elaborate principle of justice in social organization, one that we havent seen yet, and he does so by employing a hypothetical model of a situation requiring people to choose the fundamental principles by which the basic institutions of their society are to be evaluated and organized. He argues that in the hypothetical conditions under which the choice of principles is to be made, only fair or just principles can be chosen. He argues that this is so because of the hypothetical conditions he imposes on the situation of the people making the choice. Then he argues that under those conditions people would choose the following conjunction of principles: The Equal Liberty Principle: Each person is to have the maximum civil liberties compatible with the same liberty for all. The Difference Principle: Inequalities are permissible only if (a) they can be expected to work to everyones advantage, especially to the advantage of the least well off, and (b) the positions, offices, roles, to which the inequalities attach are open to all under conditions of fair equality of opportunity. Libertarianism The Libertarianism, as the name suggests, emphasizes individual liberty as the central and indeed exclusive concern of social justice. A just society, according to the Libertarian, must grant and protect the liberty or freedom of each individual to pursue his desired ends. In the Libertarian view people are essentially rational end-choosers, to use our earlier term, and the kind of life appropriate to rational end-choosers requires them to be free to choose their own ends and free to pursue them without interference from others. This may seem to imply that the Libertarian holds that everyone should be able to do whatever he or she wants, but really the Libertarian holds no such view. The Libertarian view is that each person should have the same freedom to pursue his chosen ends, that each is therefore obligated to refrain from interfering with others in their freedom to pursue their ends, and that the function of the state is solely to protect each individuals freedom to pursue his chosen ends. The Libertarian therefore conceives of everyone as having certain rights, which protect his or her liberty to pursue a desirable kind of life. What is distinctive about Libertarianism is its conception of the rights that each individual has. The libertarian philosopher John Hospers states the fundamental libertarian principle in a variety of ways that it may clarify the Libertarian view to repeat here. He says (in The Libertarian Manifesto, reprinted in Justice: Alternative Political Perspectives, edited by James P. Sterba, Third Edition (Belmont, CA: Wadsworth Publishing Company, 1999), pp. 24, 25): [E]very person is the owner of his own life[;] no one is the owner of any one elses life,  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   and consequently every human being has the right to act in accordance with his own choices, unless those actions infringe on the equal liberty of other human beings to act in accordance with their choices No one is anyone elses master and no one is anyone elses slave. Other mens lives are not yours to dispose of. The rights recognized by the Libertarian include all the rights we called civil or personal liberties in our discussion of Rawls, but in regard to property the Libertarian favors a scheme in which each person has a quite unrestricted right to acquire property, including full capitalist rights to acquire ownership of the means of production and full rights of bequeathal. Libertarians emphasize property rights as essential to the liberty essential to the life of a rational end-chooser. Property does not mean only real estate; it includes anything that you can call your ownclothing, your car, your jewelry, your books and papers. The right of property is not the right to just take it from others, for this would interfere with their property rights. It is rather the right to work for it, to obtain non-coercively the money or services which you can present in voluntary exchanges.

Iraq War in 2003

Introduction Iraq war 2003 is considered as the 2nd Gulf war. In 2001, when George Bush became the president, chances of war in Iraq grew rapidly as Bush administration accused Iraq of producing weapons of mass destruction. Iraq countered this allegation, but could not stop the US from pushing the issue further. Afterwards, the war started on March 20, 2003 in which US was supported by around 40 countries. The power was taken from Saddam in just few days but the effects of the war can still be seen after 9 years (Fitzgerald, 2011).Advertising We will write a custom research paper sample on Iraq War in 2003 specifically for you for only $16.05 $11/page Learn More Coverage by Gulf News Most of the articles in Gulf News cover the destruction that the world has seen as a result of this war that was never desired by people of Iraq. The poverty level has gone up sharply as benefits provided by Saddam’s government certainly stopped after his demise. Acco rding to an article published in Gulf news on February 4, 2012, there were around 100,000 Iraqis killed as a result of bombing and numerous others have died in other violence and sectarian attacks (Gulf News, 2012). The Humanitarian Group Relief International estimates that 10% of the women are widower and are leading households in Iraq. Another article in the Gulf News also covers the stories regarding the torture faced by the prisoners in the occupied country from the attacking alliance, which is a clear violation of human rights and the UN constitution (Gulf News, 2010). Coverage by Washington Post Washington Post started to give coverage to the Iraq war since the inception of the debate on Iraq in the US Congress. Later the resolution was passed to attack Iraq by the US government. The article titled ‘Hussain’s Baghdad Falls’, designates Saddam a ruthless leader. It holds Saddam responsible for spreading poverty and fear in the country for decades. The articl e clearly justifies actions of the US government. Another articles placed in the Washington Post on December 10, 2011 states consequences of US war against Iraq. It mentions that the people perceive the US army as the killer, not the defender, and they are certainly against the long term presence of the US army in their Iraq. The article further mentions that around 92,614 people were killed by the US army from March 2003 to March 2008, but exactly how many Iraqis were killed may never be known (Sly, 2005). Coverage by Azzaman Newspaper The views covered by the Iraqi newspapers is quite different from that published in Washington Post however, there are similarities with those of Gulf News. The news paper covered the loss as a resultant of the war including the loss of killing the innocent citizen, destruction to infrastructure and the economy as whole. Moreover, it talked about the effects of war on the control of oil rich region where Kurds do not allow national army to make any i nterference. This region which borders with Turkey has been the root of conflict between Iraq and Turkey which is leading to imbalance in the region and could lead to civil war within Iraq (Abdulsalam, 2012).Advertising Looking for research paper on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More Conclusion The Gulf News and Azzaman have presented the actual picture of the condition of Iraq since the inception of the war. They have covered the loss sustained by the people as well as their perception regarding this war. The Washington Times, on the other hand, has tried to defend the vicious acts of the US government. It blames Saddam Hussain for all that is happening in Iraq and further, an impression has been created that the US government is being helpful to the people by financially supporting them. Reference List Abdulsalam, F. (2012). War over oil and wealth in Iraq. Azzaman. Web. Fitzgerald, P. (2011). Iraq War Summary. The fin er times. Web. Gulf News. (2010). Prosecute those Involved in Iraq War. Gulf news. Web. Gulf News. (2012). Iraq war widows face government apathy. Gulf news. Web. Sly, L. (2005). Civilian killings created insurmountable hurdle to extended U.S. troop presence in Iraq.  Washington Post. Web.Advertising We will write a custom research paper sample on Iraq War in 2003 specifically for you for only $16.05 $11/page Learn More This research paper on Iraq War in 2003 was written and submitted by user Scream to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Easy Blue Color Change Demo with Household Chemicals

Easy Blue Color Change Demo with Household Chemicals You dont need a chemistry lab to perform a dramatic color change chemistry demonstration. Make a pale blue solution. Add another chemical and watch the solution form a precipitate and turn milky sky blue. Continue adding the color and watch swirls of vivid blue form, until finally, the entire solution turns deep translucent blue. Chem Demo Materials You only need water and two household chemicals for this project: hot tap watercopper sulfatehousehold ammonia I used Root Killâ„ ¢, which states on its label it is copper sulfate. Some pool treatments and algicides consist of copper sulfate, but read the ingredient list to make certain. Ammonia is sold as a common household cleaner. If you cant find pure dilute ammonia, try a glass cleaner that contains ammonia. Perform the Color Change Demo Dissolve a spoonful of copper sulfate in a cup of hot water. The proportions are not critical, but you want a high enough concentration of copper sulfate to get a blue color.Stir in a small amount of ammonia. See the swirls of milky pale blue? The blue solid will settle out of solution if you allow it to sit undisturbed.Adding more ammonia will start to turn the solution deep blue much brighter than the original copper sulfate solution. When the reaction goes to completion youll end up with a translucent blue liquid. You can a video of this reaction at YouTube to see what to expect. What Happened? Ammonia and copper sulfate initially react to precipitate copper hydroxide. Additional ammonia dissolves the copper hydroxide to form a vivid blue amino-copper complex. The cuprammonium solution could be used to dissolve cellulose as part of one method of producing Rayon. Blue Bottle Color Change Demo | More Home Chem Projects

MANAGEMENT RESEARCH Essay Example | Topics and Well Written Essays - 500 words

MANAGEMENT RESEARCH - Essay Example I have been continuously using this approach until now. The second reason I want my dissertation to be deductive is that it will be more logical. On the other hand, if I followed the inductive approach (sometimes known as "bottom up" approach) it would lead me to a degree of uncertainty in my dissertation. In addition to this, inductive reasoning may not be handy in proving and providing arguments. Although I read some dissertations that used both approach, I noticed that deductive reasoning is a valid form of proving. On the contrary, if I would be using inductive reasoning as a writer, I must observe a number of situations in which patterns exist. Unfortunately, that doesnt mean that pattern observed is true for all situations. This would not be helpful in my subject which is banking and finance since I need a lot of proof. In short, using a deductive approach would be most suitable for my dissertation. In conclusion, this is only my standpoint about inductive and deductive approach, this is not meant if I have chosen deductive approach, inductive approach was wrong approach. Both approaches are correct but choosing is different from person to

Paper topics must be relevant to business ethics Essay

Paper topics must be relevant to business ethics - Essay Example The case of Wal-Mart’s recent bribery allegations in Mexico particularly raised the question of whether bribing public officials should be justified from ethical or economic point of view. On the other hand, Lindsey Manufacturing has also been recently accused of engaging engaged in a corporate bribery scandal worth millions of dollars with the Mexican utility electric company but it is alleged to have bribed the employees of the later to win contracts. Despite the controversy of bribery and the potential risk of heavy penalties, corporate bribery remains a common practice in many parts of the world. Many governments particularly in the Latin America, Asia and the Middle East are still unable to protect their citizens from the potential abuse of public resources that may arise due to corporate bribery. However, due to different cultural perceptions, there are a number of grey areas when dealing with the issue of bribery in business organizations. For example, it is often difficult to differentiate legitimate political donations or gifts to a business partner from bribes. Many multinational companies working in such areas often use various forms of bribery as a way of competing with other corporate organizations in the particular countries. Some of the advantage of corporate bribery includes hefty profits for companies, better relationships with foreign officials, and achieving business gains without need for superior services or products. There are a number of reasons why it should be impermissible for U.S companies to engage in Bribery in Countries that permit such Acts. Despite the numerous benefits and profits that come with bribery as well as the costs of not engaging in it in countries that permit it, bribery is against the universal fundamental business ethics and should not be tolerated due to the following reasons. One of the reasons for the claim is that the payment of crimes and other corruption deals by corporations

The Damage Of Theft To A Company Business Essay

The Damage Of Theft To A Company Business Essay Employee theft is always been costly to any business. This is still more appropriate in case of big retail chain organizations. The enhanced security arrangements in the recent times have made this topic more important than ever. This research is conducted to investigate the possible reasons for employee theft in supermarkets in Malaysia. It identifies the relationship between various factors with the employee theft behavior. It aimed to develop a model to help big retail chain organizations to design effective internal control systems to prevent/reduce employee theft. This chapter covers the following sections: 1. Background to the research 2. Malaysian retail industry and retail shrinkage 3. Research problem, issues and objectives 4. Justification for research 5. Whats new in this research? 6. Organization of this thesis 7. Definition of terms and 8. Summary 1.1 BACKGROUND TO THE RESEARCH Retailing crime continues to be a challenge for businesses in the USA and elsewhere (National Retail Security Survey, 2003). Retailing crime is financial loss attributable to a combination of various factors like customer theft, employee theft, internal error (administrative or process error) and supplier-vendor frauds. The recent worldwide shrinkage survey revealed 42.4% of the retail shrinkage was due to customer theft, 35.3% due to employee theft, 16.9% due to internal error and 5.4% due to suppliers-vendors frauds. Total global shrinkage in the 42 countries surveyed costs retailers U.S. $107.3 billion ($107,284 million), equivalent to 1.36% of retail sales: a serious threat to retailers bottom lines particularly at a time when many retailers are beginning to feel the pinch of an economic downturn. A key point to be noted is that the cost of shrink is ultimately borne by not only retailers, but also by consumers and society at large. Here Shrinkage or shrink refers to an accountan cy figure, reflecting the difference between the financial revenue the business should have received (based upon inventory and purchases) and the amount actually received. (The Global Retail Theft Barometer, 2010). The Barometer further confirms that retail shrink is a global issue: it is a common problem across all countries, regions and market sectors. The Barometer further points out that In 2010, thieves stole a very wide range of merchandise, but tended to focus on expensive popular branded items including: razor blades/shaving products; cosmetics/face creams and perfumes; smart phones and electrical gadgets; alcohol; fresh meat/expensive foodstuff; electric toothbrushes, electronic monitoring devices; infant formula and coffee; DVDs and electronic games; fashion (especially branded items, leather, handbags and accessories); sports-branded goods and sports shoes; electronic goods; branded sunglasses and watches. The survey tells that over 6.2 million customer and employee thiev es were apprehended last year. Employee theft is second major component of retail shrinkage due to the huge retail space in supermarkets and big size retail organizations. Employee theft can be defined as the theft of anything of value from the retailer by an employee or accomplice. The term anything of value includes cash, merchandise, property, services and information. Employee theft occurs mostly at the checkout area followed by the sales area and the customer desk/courtesy area (Hollinger and Clark, 1983). The theft methods include stealing merchandise, stealing cash, retaining receipts to show stolen items were paid for, voiding a sale or making a no-sale after a customer has paid and pocketing the cash, overcharging, shortchanging, coupon stuffing, credits for nonexistent returns and sliding product through the lane without charging. Other examples include warehouse personnel stealing stocked items, and cleaning and maintenance personnel removing valuables with the trash. Employee theft also takes place at the point-of-receipt of merchandise and includes losses due to payment for goods not received. Employee theft is any use or misuse or stealing of employers assets by the employees without permission to do so (Justice J. Walsh, 2000). Money is the most common asset that is stolen from employers. Theft of time happens when an employee is paid for the time which he/she did not work. Usually this happens by falsifying of time records. Technically, theft of time also includes employees who are not working while on the job, although legally this is very difficult to prove. Theft of supplies is another usual form of employee theft. Examples of this form of theft are office supplies (computers, papers, cabinets, etc.) and restaurant supplies (food, silverware, condiments, etc.). Another example of theft of company property is product displays. Overcharging the customers and subsequently pocketing the extra cash can totally affect a business credibility, because it affects not only the employer but also the customers. If the customers find out that a business is overcharging, it can hu rt that business growth. This is very familiar in restaurants because many restaurants do not keep a close eye on their employees actions. Stealing information is perhaps the most damaging form of theft. Familiar examples of this nature are theft of trade secrets and product designs. A number of studies have been conducted in United States, Canada and in European countries about the employee theft in retail organizations and super markets. The US Chamber of Commerce estimates that US employers lose $20 billion to $40 billion a year due to employee theft. It also states that 30% of all business failures are caused by employee theft (David J Shaffer and Ronald A Schmidt 2006). For every dollar stolen, supermarkets need to sell at least $50 more of goods to make up the loss (George H Condon, 2003). Happy employees steal less in United States (Jennifer Korolishin 2003). Shrink losses due to employee theft can equal the profits in Canada (George H Condon 2003). 1.2 MALAYSIAN RETAIL INDUSTRY AND RETAIL SHRINKAGE Malaysias retail trade touched at RM122.54 billion for the year 2009, up 106.37 per cent from 2005. Growth has averaged 26.59 per cent yearly from 2005 to 2009. Retail sales touched RM59.38 billion during 2005, increased to RM71.69 billion during 2006, gone up to RM95.67 billion in 2007, improved to RM116.10 billion during 2008 and risen to RM122.54 billion in 2009. In the first quarter of 2010, it touched the ever seen highest amount of 32.33 billion (Department of Statistics, Malaysia). From 2006 to 2008, increased urbanization and education saw Malaysians become even more sophisticated and demanding with their shopping experiences. This brought about the development of quality, world-class malls across the country in this period, such as 1Borneo; these malls house a strong array of international brands which are uniquely suited to the discerning needs of consumers. Therefore, new lifestyle retail concepts have become more popular in Malaysia, with retailers offering unique merchan dise to cater to the needs of specific consumers. For instance, Robinsons Malaysia has 50 to 60 exclusive brands for shoppers, whilst Tangs in the Pavilion Kuala Lumpur claims to be the Generation Three Tangs store, a store that encompasses Tangs signature shopping concepts alongside being localized to meet the needs of Malaysian consumers. Store-based Retailing Achieves a Better Performance Inevitably, store-based retailing maintained its dominance from 2006 to 2008, with slightly stronger growth than non-store retailing. The development of shopping malls across the country from 2006 to 2008, especially in secondary towns, such as the opening of The Spring in Sarawak and East Coast Mall in Kuantan, further boosted the performance of store-based retailing. Direct selling continued to dominate non-store retailing, with internet retailing exhibiting the strongest current value growth, albeit from a small base. Interestingly, non-store retailer Dell also opened its first physical counter at Tec Asia in early 2008, representing an increased crossover by non-store retailers in an effort to expand their growth. Employee retail theft in select retail businesses in Malaysia during 2009-2010 The Global Retail Theft Barometer was released in October, 2010 for the period between July, 2009 and June, 2010. In Malaysia, 19 retailers with a combined sale of US$1.974 billion participated in the survey. The findings of the survey reveal that as a percentage of total sales, retail shrinkage in Malaysia was 1.53 per cent. In this, the customer theft amounts to 51.6% (US$132.10 million) This was followed by employee theft at 22.3 % (US$57.09 million) and supplier or vendor theft at 5.9% (US$15.19 million). The remaining 20.2% of financial loss amounting to US$51.71 million was due to administrative errors. As per the findings of The Global Retail Theft Barometer, the methods of employee retail theft in select Malaysian retail businesses are as follows: Table 1.1 Main methods of employee retail theft in select retail businesses in Malaysia: Cash, coupons and vouchers 18.6% Merchandise 38.3% Refund fraud, false markdown 27.3% Large financial frauds 6.9% Collusion 8.9% Total 100 Source: The Global Retail Theft Barometer, 2008 RESEARCH PROBLEM, ISSUES AND OBJECTIVES It is a difficult job to correctly approximate the amount of revenue lost through employees theft by way of cash, goods, and services because much of these activities remain undetected, unnoticed or unpublicized. It has been estimated that as much as 75% of losses attributable to employee theft is undetected because of the difficulty in separating inventory shrinkage into its major internal (theft) and external (shoplifting) component parts (Green, 1997). Like the Global Retail Theft Barometer, many other studies have also made an attempt to identify the base rate for employee theft (see Ash, 1988; Brooks and Arnold, 1989; Jones et aL, 1990; Slora, 1989; Wimbush and Dalton, 1997). The results have shown a wide-range of estimates ranging from 3 to 62 percent. Thus it could be seen that employee theft is an expensive problem for an organization; it has been reported as 10 times as costly as Americas street crime (Greenberg, 1997). The amount of property theft alone has been estimated to be $40 billion per year (Shapiro, Trevino, Victor, 1995), and about one third of employees admit that they steal from their employers (Kamp Brooks, 1991). Researches on antecedents and other correlates of employee theft have focused on two broad categories of factors: individual (personality) factors and situational factors. Both of these factors are important and have practical implications for businesses. Individual factors are variables that employers mostly cannot control; employers may only be able to respond to them. Situational factors such strong policies about theft, safeguards, etc., are much more under the control of employers. The central objective of this research is to investigate the key research problem: What are the factors contributing to workplace theft behavior of the employees of retail floor of super markets in Malaysia and how the internal control systems help to prevent/reduce the workplace theft behavior in case of the employees of Supermarkets in Malaysia. The following are the research objectives to investigate this key research problem: Objectives: a) General objective: To study the various factors contributing to the intention to steal in the supermarkets in Malaysia and also to study the relationship between the internal control systems and workplace theft behavior in the supermarkets in Malaysia. b) Specific objectives: 1) To identify the possible reasons leading to the intention to steal by the employees in supermarkets in Malaysia. 2) To find out the relationship between the individual factors and the intention to steal in supermarkets in Malaysia. 3) To find out the relationship between the organizational factors and the intention to steal in supermarkets in Malaysia. 4) To find out the relationship between the intention to steal and the workplace theft behavior of the employees of supermarkets in Malaysia. 5) To determine the moderating effects of internal control systems between the intention to steal and workplace theft behavior of the employees in supermarkets in Malaysia. 6) To identify the effective internal control systems to prevent/reduce employee theft in supermarkets in Malaysia. The research issues and related objectives to investigate the research problem are described in Table 1.2 Table 1.2 Research Issues and Objectives Research issue Research objective 1. What are the reasons contributing intention to steal by the employees in retail floor of supermarkets in Malaysia? To identify the possible reasons leading to the intention to steal by the employees in supermarkets in Malaysia. 2. What is the relationship between theindividual factors and the intention to steal in supermarkets in Malaysia? To find out the relationship between the individual factors and the intention to steal in supermarkets in Malaysia. 3. What is the relationship between theorganizational factors and the intention to steal in supermarkets in Malaysia? To find out the relationship between the organizational factors and the intention to steal in supermarkets in Malaysia. 4. What is the relationship between the intention to steal and the workplace theft behavior of the employees of supermarkets in Malaysia? To find out the relationship between the intention to steal and the workplace theft behavior of the employees of supermarkets in Malaysia. 5. What are the moderating effects of internal control systems between the intention to steal and workplace theft behavior of the employees in supermarkets in Malaysia? To determine the moderating effects of internal control systems between the intention to steal and workplace theft behavior of the employees in supermarkets in Malaysia. 6. What are the effective internal control systems to prevent/reduce employee theft in supermarkets in Malaysia? To identify the effective internal control systems to prevent/reduce employee theft in supermarkets in Malaysia. Employee theft in a retail organization can be defined as the theft of anything of value from the retailer by an employee or accomplice. The term anything of value includes cash, merchandise, property, services and information. In retail organizations employee theft occurs mostly at the checkout area followed by the sales area and the customer desk/courtesy area (Hollinger and Clark, 1983). Methods include stealing merchandise, stealing cash, retaining receipts to show stolen items were paid for, voiding a sale or making a no-sale after a customer has paid and pocketing the cash, overcharging, shortchanging, coupon stuffing, credits for nonexistent returns and sliding product through the lane without charging. Other examples include warehouse personnel stealing stocked items, and cleaning and maintenance personnel removing valuables with the trash. Employee theft also takes place at the point-of-receipt of merchandise and includes losses due to payment for goods not received. US reta ilers have recognized for years that employee theft is a huge and growing problem (Mathews, 1997). These losses were, on average, 1.72 percent of retail sales, comparable in magnitude to retail profit margins as a percentage of sales. Surveys by UKs Center for Retail Research (2001) and the Retail Council of Canada (2001) broadly corroborate these figures and demonstrate that concern about retail shrinkage is not restricted to US retailers alone. Together, with the amounts stolen, the cost of preventing theft imposes a substantial burden on retailers. Employee theft has been cited as a primary factor in 30 percent or more of all business failures (Snyder et al., 1991). Theft from retailers can result in bankruptcy or near closure. It results in lost raises and bonuses if not layoffs for employees, and higher prices for customers as the following quote argues: A store operating at 3 percent profit on sales would have to sell $1,216.66 worth of merchandise a year to make up for the da ily loss of a ten-cent candy bar. Just to cover a yearly loss of $1,000 in thefts, a retailer would have to sell each day over 900 candy bars, or 130 packs of cigarettes, or 380 cans of soup. Faced with such unreasonable selling volumes most small business people are forced instead to raise their prices and lower their ability to compete (Verril, 1999). Researchers and employers appear to agree generally on how to define employee theft. Researchers studying this phenomenon have defined employee theft broadly as an employees unauthorized taking, control, or transfer of money, goods, and/or services of an employer committed during the normal course of work activity (Merriam, 1977). Organizations create policies that fit this general definition and further identify the specific types of behavior considered to be theft in their particular context. By enacting such policies, organizations seek to shape the employee perceptions of inappropriate behavior. However, these policies often fail to generate a common perception among employees as to the types of behavior considered employee theft. While most employees agree that some types of behaviors (such as stealing cash) are theft, other types of behaviors are seen by employees as more ambiguous. For example, the unauthorized taking of food by restaurant workers would be included in the above definition of theft, but some employees may consider such stealing a perk of the job. Indeed, researchers suggest that employees are unlikely to share common definitions of employee theft (J. Greenberg, 1998; L. Greenberg Barling, 1996; J. Greenberg Scott, 1996; Hollinger Clark, 1983; Tatham, 1974). Hollinger and Clark (1983) found that several types of employee theft occur in organizations and that social norm consensus did not exist among the employees they interviewed with respect to acceptable and unacceptable (theft) behavior. Social norm consensus represents the amount of agreement among coworkers as to whether a specific type of behavior constitutes theft. This research also is consistent with Mischels (1973) work on cognitive social learning, which suggests that situations vary in the degree to which they determine and limit individuals attitudes and behavior. That is, situations with a high degree of social norm consensus serve to limit individuals to specific thoughts and actions. Social norm consensus is likely to play an important role in labeling an ob served behavior as theft. Although some theoretical work (J. Greenberg, 1998) indicates that lack of agreement among organizational members as to what is considered theft and non-theft is likely to affect whether a particular individual defines a specific incident as employee theft, this has not been empirically demonstrated. There has been some previous research on the matter of retail employee theft, although in recent times there seems to have been a dearth of interest in this topic. For example, Tatham (1974) conducted a survey of retail employees to determine their perceptions of theft from their employers. They classified the respondents into two groups: non-takers, that is, those who do not steal from their employers; and takers, those who engage in stealing. An interesting finding was that, though non-takers were less reluctant than takers to report fellow employees who engaged in stealing, in general, there was much reluctance by employees to report fellow employees who stole. Tatham also found that there was little effect of the value of the item taken on the employees admission to stealing. Hair et al., (1976) conducted a survey of some 254 retail employers to assess their perceptions of, and responses to, employee theft. They found that employers were likely to underestimate the level of emplo yee theft. As did Tatham (1974), they also found that the value of the item taken by the employees had little effect on the employees admission of stealing; however, it had a substantial influence on the employers perceptions of what constituted stealing. While Tatham (1974) found that some 50 percent of employees reported stealing from their employers, about 80 percent of retailers in the Hair et al.,(1976) study believed that employee theft accounted for less than 2 percent of their total shrinkage and that no more than 2 percent of their employees stole. Other researchers engaged in this stream of research have looked at such issues as: personnel selection and its contribution to reduction of employee theft (Brown and Pardue, 1985; Jones et al., 1990); the impact of product identification and posting of losses from shrinkage on employee theft rates (Carter et al., 1988); and the use of internal control procedures to stem employee theft (Kennish, 1985; Snyder et al., 1989). In more recent work, Oliphant and Oliphant (2001) used a behavior-based method in an effort to determine the level of shrinkage in a drug store outlet in the USA, and to assess reliability of the employers estimates of the level of shrinkage. Rather than posting shrinkage information on individual targeted items in the employee break and lunch area, the researchers posted the total dollar amount of shrinkage and the number of items missing due to shrinkage. During the eight-week period of their study, the store achieved an 82 percent decrease in the number of items stolen each week and a 74 percent decrease in monetary loss. Working in conjunction with the retail store, these researchers were able to assist with identification of and reduction in theft of store merchandise by employees. Bamfield (2004) surveyed 476 major European retailers regarding shrinkage and found variations in the shrinkage rates across countries. European retailers ranked employee theft second among the sources of shrinkage (29 percent), in contrast to the USA, where employee theft was perceived by retailers to be the leading source of shrinkage (47 percent). Though retail employee theft can take many forms (for example, giving of unauthorized discounts, theft of cash, theft of merchandise, time theft, violation of sick leave and time-off policies, and so on), the theft of cash and merchandise is most profound, and, so, is the focus of our attention. Retailers continue to struggle with this issue and continue to use a number of different policies in an effort to avert, or minimize, the problem. Among the policies are: pre-employment screening; policy and procedure manuals; loss prevention awareness programs; human resources programs, including decent retail wages and employee incentives; as w ell as various detection procedures (National Retail Security Survey, 2003). In spite of these factors, retail employee theft still continues to be the factor that contributes most to retail shrinkage in the USA. Hence, there should be focus on efforts to understand retail employee theft. The idea of employees stealing is such a difficult concept for many managers to comprehend that they do not use the words, theft or stealing, to describe the deviant actions of employees. Euphemistic or politically correct words such as inventory shrinkage, spoilage, pilferage, shortage, unaccounted loss, or defalcation are more commonly used to describe employee theft, which reflects an attitude of denial and avoids the image of criminal activity. Because an employee is considered part of the family, it is hard to accept that someone you hired and worked with would steal from you. When caught, employees are often treated less harshly than someone not employed who steals from the firm (Kennish, 1985). Many employers consider employee theft as an unpreventable, unpleasant situation which is just part of doing business (Kennish, 1985). They expect employees to steal. The problem of employee theft is further exasperated by what constitutes employee misconduct. Some employers believe a pencil here and there, use of the copier for personal use, or five dollars worth of long distance calls per month on the office phone are acceptable. When employers exhibit such an attitude, it establishes an organizational atmosphere that management condones employee theft (Kamp and Brooks, 1991). Thus, employees view stealing from the company as an acceptable and justifiable behavior. It also makes it difficult to prosecute stealing, since it is difficult to determine what level of stealing is unacceptable. Employers face the prospects of going out of-business if they cannot control the costs of lost services, cash, and products. Statistics provided by the US Chamber of Commerce indicate that 50 percent of all small business failures in the first year of business can be attributed to employee theft (Business Strategy, 1995). Insurance companies estimate one-third of all business failures can be attributed to employee theft (Miner and Capps, 1996; Snyder and Blair, 1989; Snyder et aL, 1989; Bourke, 1992). The alternative is to develop anti-theft measures (i.e. honesty tests, surveillance devices) to prevent employees from stealing which then add costs to doing business. The employer must decide which costs are greater; to catch a thief, or to accept it as the inevitable (Taylor, 1986) and pass these costs on to the consumer by raising the prices. However, to determine a cost benefit analysis, one must know the amount of employee theft being conducted. As stated earlier, it is difficult to determine the amount of business losses attributed to employee theft. For example, in the retail sector, shrinkage losses are attributed to shoplifting, employee theft, administrative error, and vendor fraud. Distinction among these categories is difficult to calculate. Most companies cannot measure the amount of employee theft accurately and the amounts that are calculated are at best, informed guesses (Baker and Westin, 1987). Robinson and Bennett (1995) used a broad category of deviant workplace behaviors within which theft may be investigated. Two dimensions of deviance, ranging from minor (m) to serious (s) and organizational (o) to interpersonal (i), can be combined to form four counterproductive behavior categories: property deviance (s, o), production deviance (m, o), political deviance (m, i), and personal aggression (s, i). In this study, they focused on the model dimensions of serious and minor incidents of organizational deviance, or production deviance and property deviance. These categories subsume specific behaviors of time theft (production deviance) and physical theft (property deviance). Property deviance includes employee behaviors that involve the unauthorized taking, control, or transfer of money or property of the formal work organization by an employee, either for the employees own use or for sale to another, during the course of occupational activity (Greenberg, 1997; Hollinger Clark, 1983b). It includes behaviors such as misuse of employee discounts; taking merchandise, supplies, or information for personal use or sale; filching money or production materials; and falsifying time records. The boundaries of employee theft as defined here do not include theft of coworker property. Production deviance includes what has been referred to as work withdrawal behavior. These behaviors can take the form of reduced productivity, increased absenteeism and tardiness, low job involvement, and low organizational commitment (Hanisch, Hulin, Roznowski, 1998). The production deviance construct also includes behaviors such as leaving work early and taking unauthorized breaks (Blau, 1998). Individuals engage in these behaviors to maximize or maintain social and organizational roles. When these motives conflict with formal job responsibilities or when employees are dissatisfied, individuals minimize time spent on formal job tasks (Hanisch Hulin, 1991). Production deviance behaviors that result in the reduction of time working (e.g. tardiness, absenteeism, abuse of sick time, unauthorized breaks, socializing, loitering) are considered to be time theft. Many researchers use attitudes such as dissatisfaction to predict deviant employee behavior (Bolin Heatherly, 2001). According to Murphy (1993), satisfied individuals tend to exhibit pro-social behaviors, whereas unsatisfied individuals tend to commit acts of property and production deviance. Hanisch and Hulins (1991) definition of work withdrawal assumes that dissatisfaction is the catalyst for behaviors such as time theft. Individuals involved in employee theft also are often involved in other deviant behaviors (Murphy). Hollinger and Clark (1983b) found relations between job dissatisfaction and property deviance among samples of retail and hospital employees, but not manufacturing employees. They also found a significant relation between job dissatisfaction and production deviance (i.e., work withdrawal or time theft) in all three industries. Differences between the strength of relation between satisfaction and property deviance and satisfaction and production deviance could occur because of perceived differences in organizational sanctions for these behaviors. Johns (1998) suggested that work context may constrain the exhibition of one withdrawal behavior while allowing the expression of another theoretically related behavior. Hanisch et al. (1998) suggested that the set of withdrawal behaviors that manifests as a result of negative job attitudes is a function of the situation and job constraints. These sanctions and constraints would be communicated by an organizations climate for theft. According to Murphy (1993), many researchers have acknowledged the importance of situational factors to employee deviance, but few have examined this relationship. Boye and Jones (1997) suggested that the effect of specific aspects of climate for theft should be examined. Climate for theft includes the opportunity to steal and the perceived and communicated norms of the organization, management, and work group. Included in these norms is the attitude toward theft, perceived extent of coworker and management theft, perceived certainty of sanctions for theft, and perceived severity of sanctions for theft. Hollinger and Clark (1983a) examined the conditions under which employees commit theft. They found that the perception of certainty and severity of organizational sanctions were related to employee theft. The perceived certainty of sanctions had a stronger relation with theft than did the perceived severity of sanctions. The least theft occurred in situations in which sanctions were p erceived as severe and certain. Greenberg (1997) suggested that norms, unwritten rules that guide behavior and contribute to an organizations climate, often condone or encourage employee theft. For example, managers who engage in theft may establish a norm that such behavior is tolerated. Managers also may encourage theft by allowing employees to use equipment and materials for personal use or rewarding extra behaviors with free or highly discounted products (Greenberg). If steal-friendly norms have been established and the organizational climate is perceived as permissive to such actions, employees may steal to fit in or get along with their coworkers. Consistent with this climate-based influence, Hollinger and Clark (1983b) found that the influence of coworker attitudes on theft behavior was stronger than that of management sanctions or employee fear of reprisal. Thus a number of studies are availa