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Movie Analysis on What Women Want
Words: 1651 Length: 6 Pages Document Type: Term Paper Paper #: 94825903
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Women Want is an American romantic comedy brought to the big screen in 2000, staring Helen Hunt and Mel Gibson. The story revolves around Nick Marshall (played by Mel Gibson), a Chicago advertising executive and ultimate alpha male personality and considered to be a chauvinist. He is considered highly skilled at selling what men want and seducing women. Although Nick thinks he is next in line for a big promotion, he is faced with new competition from Darcy McGuire (played by Helen Hunt), who is hired in the position Nick aspired to, to broaden the company's general appeal to women. In a freak accident, Nick is electrocuted and develops the ability to hear the innermost thoughts of women. He subsequently uses that ability to advance his ideas vicariously through Helen Hunt; encouraging her as if the ideas were her own or even a collaboration of their two ideas. Nick also…


Baxter, J. (1970). Interpersonal spacing in natural settings. Sociometry, 33, 444-456.

Berger, C., & Calabrese, R. (1975). Some exploration in initial interaction and beyond: toward a development theory of communication. Human Communication Research, 1, 99-112.

Felipe, N., & Sommer, R. (1966). Invasions of personal space. Social Problems, 14, 206-

Griffin, E. (2009). A first look at communication theory. 7th ed. New York: McGraw-Hill.

Accounting Information for Decision-Making
Words: 2585 Length: 8 Pages Document Type: Essay Paper #: 97908272
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Accounting Information for Decision Making

Corporate Confirming on Water isk (Feb 2010) indicates that the Global Confirming Initiative (GI) G3 Guidelines' five water-related indications (total withdrawal volume by source, ponds considerably impacted by distributions, percentage and total amount of water recycled and used again, total water discharge by quality and destination, and identification water physiques and related habitats impacted by discharges) make the perfect beginning point for assessing and confirming water risks. Within this section, we'll briefly discuss the relevance of all these standards (Power, 2010).

Total water withdrawal by source

Confirming the entire amount of water withdrawn by source adds for knowledge of the general scale of possible influences and threats connected using the company's water use. The entire volume withdrawn offers an indication from the organization's proper size and significance as a user of water and offers to set up a baseline figure for other information relevant to…


Task 1:

GRI, (Global Reporting Initiative). (2006) Sustainability Reporting Guidelines. Version 3.0, Accessed on September 27, 2012 from:

Power, G. Paddling Upstream - Approaches to Corporate Water Reporting. Business and the Environment, 21. 6 (Jun 2010): 1-3.

Task 2:

Accounting Analyzation
Words: 921 Length: 3 Pages Document Type: Research Paper Paper #: 92052025
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Pension Plan GAAS Changes

GAAS has implemented changes to Pension Plan reporting that go into effect on June 15, 2013 for Statement 67 and June 15, 2014 for Statement 68. This will affect the accounting and financial statement reporting of governmental organizations. Pension expense liability will be reported on the balance sheet to show a clearer picture of the organization's obligations, as well as more disclosure requirements and additional supplementary material.

Under Statement 67 the Net Pension Liability (NPL) is equal to the Total Pension Liability (TPL) minus the Plan Fiduciary Net Position (PFNP). The NPL must be reported on the balance sheet in the government wide financial statements (Kausch, 2012). The TPL is the liability for projected benefits attributable to post service, including automatic COLAs and substantively automatic ad hoc COLAs. It is determined on a historical pattern base, consistency of amounts, and evidence that they might not be…


Comprehensive Annual Financial Report. (2011, June 30). Retrieved from Employee's Retirement System of Georgia:

Kausch, D. (2012, Oct 8). GASB's and Moody's Proposed Changes. Retrieved from TMRS: 's.pdf

Communication Theory Social Penetration Theory
Words: 881 Length: 2 Pages Document Type: Essay Paper #: 24624682
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2. elational Dialectics Theory

elational dialectics theory is defined as an "interpretive theory of meaning-making in familial and non-kin relationships" (Baxter a.L., 2008). The dialectical process of thinking increases in a major manner our general view of the conceptual framework on life and relationships that we form in life. Through the dialectical view, we are able to see what we could not see before in relationships, as well as seeing afresh the things that we saw at a surface level. The theory is very instrumental in crisis or conflict solution and mediation between two conflicting parties.

The dialectical theory has employed four approaches mainly in solving dialectical tensions described as follows:

(a). Totality; which recognizes that contradiction is part and parcel of the human existence and cannot be understood in isolation. It says that dialectics are related intrinsically to each other. Therefore there is a great interdependence of people in…


Counseling Central, (2011). Counseling Definition of the Week: Self-Disclosure. Retrieved March 2, 2011 from 

Taylor D. & Altman I., (2008). Social Penetration Theory. Retrieved March 2, 2011 from 

Baxter a.L., (2008). Relational Dialectics. Retrieved March 2, 2011 from

Chrysler Needs To at a
Words: 316 Length: 1 Pages Document Type: Term Paper Paper #: 89608890
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In this case and future ones, Chrysler needs to notify all individuals who do not necessarily have proof of disclosure from the dealers. Chrysler ought to attempt to resolve the problem by allowing direct return of the car to the company rather than relying on dealers to accept returns. Owners should receive fair market value for their cars without consideration of known defects.

Chrysler needs to revise its public relations and legal processes. Rather than trying to hide information, it should voluntarily engage in immediate and full disclosure of all internal documentation and knowledge of the issue. Even if Chrysler had been innocent in this situation, its conduct makes the company appear guilty. Losing trust with the consumer is not a position an automotive manufacturer wants to be in.

orks Cited

Lundegaard, Karen. "Chrysler Fixed, Resold Lemons, According to Internal Documents," the all Street Journal, March 19, 2001,…

Works Cited

Lundegaard, Karen. "Chrysler Fixed, Resold Lemons, According to Internal Documents," the Wall Street Journal, March 19, 2001, p A4.

Employee Privacy Torts
Words: 7119 Length: 25 Pages Document Type: Research Paper Paper #: 96826900
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Employee Privacy Torts

Issues relating to employee privacy have been at the forefront of businesses for many years. This has been fuelled by the dynamic workplace which changes constantly and also by employees and employers being more litigation-conscious. Technology has also spurred on employee privacy issues with e-mail and the internet being related to heightened concerns about vulnerability of employers to litigation. Many employers have thus exacerbated their concerns relating to employee privacy and especially monitoring of employee behavior. Employee privacy is respected in many of the large corporations. However, there still exist some breaches in employee privacy. Small business owners are at most risk as a result of their increased monitoring practices and close employer-employee interaction.

Historical background

oberson v. ochester Folding Box Company

One of the major cases that brought employee privacy to the limelight was oberson v. ochester Folding Box Company

Franklin Mills Co. decided to appeal…


Anderson v. City of Philadelphia, 845 F. 2d 1216 (1988).

Borse v. Piece Goods Shop, 963 F.2d 611 (1991).

Burlington Industries, Inc. v. Ellerth, 524 U.S. 742 (1988).

City of Ontario v. Quon, 130 S.Ct. 2619, 560 U.S. (2010).

Financial Standards and Reporting Process of Germany and Its Effects on Deutsche Bank
Words: 2690 Length: 10 Pages Document Type: Research Paper Paper #: 92236307
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Financial Standards

eporting standards for financial transactions have been varied with regard to countries and companies across the globe for many years. This fact has made it difficult for transactions to be reported with any great degree of accuracy. This was especially true in Germany where there was no true German GAAP. What the rest of the world has considered the German GAAP, the GoB, was actually comprised of here say and opinion gleaned from many different sources. With the advent of the IASB that the European Union adopted in 2007, Germany has finally decided on a single standard with which to govern financial reporting. Large companies within the country, such as Deutsche Bank, have had to make adjustments to the new standards, but this does not seem to have caused a problem. Since the country has loosely used international standards for many years, the new IASB is not new…


Bonthrone, R. (2000). German financial accounting and reporting. Translation Journal, 4(3). Retrieved from 

Deutsche Bank. (2011). Company. Deutsche Bank. Retrieved from 

Feige, P. (1997). How "uniform" is financial accounting in Germany? European Accounting Review, 6(1), 109-122.

Gornik-Tomaszewski, S., & McCarthy, I.N. (2003). Cooperation between FASB and IASB to achieve convergence of accounting standards. Review of Business, 24(2), 52-61.

Letter of Advice Dear Jeff
Words: 2432 Length: 8 Pages Document Type: Term Paper Paper #: 4703609
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Different experts have defined emotional intelligence in their own ways. In the following paragraph, I will share some definitions with you.

According to Mayer and Salovery (1997), emotional intelligence is the capacity to reason about emotions and increase the thinking level. Bar-on (1997) on the other side, gives a simple definition by saying that emotional intelligence is to effectively understand each other, relate to them and adapt the immediate surroundings. Another definition was given by Marques in 2007 states that emotional intelligence is an "an ability to recognize the meanings of emotion & their relationships and to reason and problem solve on the basis of them."

All these definitions have one thing common; which is to understand and know each other's emotions by enhancing and broadening the thinking level. Both of you need to be emotionally intelligent if you want to make a successful lifetime relationship, especially you Jeff. You…


Bar-on R (1997). Development of the BarOn EQ-i: A measure of emotional and social intelligence. Paper presented at the 105th Annual Convention of the American Psychological Association Chicago.

Cozby, P.C. (1973). Self-disclosure: A literature review. Psychological Bulletin, 79, 73-91.

Gottman, J. (1999). The Seven Principles for Making Marriage Work. Crown Publishers. New York Times.

Holman, T., & Li, B. (1997). Premarital factors influencing perceived readiness for marriage. Journal of Family

Unwise to Make This Investment
Words: 932 Length: 3 Pages Document Type: Thesis Paper #: 60029695
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It is unknown what the company intends to do with the money as well. That is important information, because the investor is making an investment in the company's well-being.

In summary, I would not make this investment; it is unwise. There are myriad problems with the financial statements. They are unaudited, which means that the accuracy of the information contained therein cannot be guaranteed. ithout auditing, the statements cannot be taken at face value and in fact they could be total fabrications.

The statements do not contain disclosures. Disclosure reveals key details about the business and about the firm's accounting practices that will impact the interpretation of the financial statements. Statements without disclosures are essentially incomplete statements. Changes in simple things like the method of measuring inventory or the method used for depreciation can have a significant impact on the bottom line number, and therefore are essential for the interpretation…

Works Cited:

Vitez, O. (2010). Purpose of auditing financial statements. eHow. Retrieved February 16, 2010 from

Richardson, S. (2002). Timely, useful and reliable financial information. The Public Manager. Vol. 31.

AICPA. (2010). Chapter 6 -- Financial statements and related disclosures. American Institute of Certified Public Accountants. Retrieved February 16, 2010 from 

Robinson, D. (1975). Analysis and interpretation of financial data. NACUBO Professional File. Vol. 7, 3.

Communicating Effectively for New Couples
Words: 2098 Length: 6 Pages Document Type: Essay Paper #: 47851680
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Congratulations on your engagement. It marks a huge milestone in life and on this happy occasion, I wish to enlighten you about effective interpersonal communication via information I learned in a course I took as well as my personal experiences. Familiarity with a partner's communication approach and application of both non-verbal and verbal communication has extreme significance in relationships. It will contribute a great deal in decreasing instances of miscommunication. A key point to note is: conflict is inevitable in all human relationships and no marriage is without conflict; however, successful relationships arise out of effective conflict resolution or management. I am aware of the deep affection you both hold for one another, which will undoubtedly aid you in weathering any storms in your relationship. I intend for this letter to guide you on obstacles to effective communication, ways to surmount them, use of communication for self-improvement and improvement of…

Passed by Congress in 1996
Words: 1589 Length: 5 Pages Document Type: Essay Paper #: 73446934
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In addition to barriers to coverage, HIPAA presents problems for patients wishing to keep their medical information private. HIPAA professes to protect patient privacy and information security. While the provisions of HIPAA do outline the strict rules for informed consent, there are a slew of loopholes that would permit the disclosure of information. Those loopholes can be readily taken advantage of by numerous parties, including but not limited to the primary care provider, health care administrator, insurer, employer, and government agency.

When HIV / AIDS information is disclosed, stigma and prejudice are almost guaranteed. For this reason, patients with HIV / AIDS should be offered greater protection under the law. The prevention of HIV / AIDS depends on education and awareness as well as improving patient access to quality care. Paranoia about HIV / AIDS has led to a dismantling of privacy rules that would otherwise be invoked. Patients with…


Avert (n.d.). HIV & AIDS stigma and discrimination. Retrieved online: 

Biel-Cunningham, S. (2003). HIPAA: Understanding Your Rights of Insurance Portability and Privacy. The Body. Retrieved online: 

Columbia University Medical Center (n.d.). Uses and disclosures of HIV / AIDS information. Retrieved online: 

U.S. Department of Health and Human Services (n.d.). Health information privacy. Retrieved online:

Smith & Smith 2003 Ethics
Words: 2266 Length: 7 Pages Document Type: Case Study Paper #: 67552447
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In terms of the employees, a system should be made available to provide them with the confidence to report any suspected fraud within the company. This should occur on a confidential basis to prevent situations such as those of Employee 1 above. The employee was fully aware of the fraud and felt that it was unethical, but was reluctant to report it because of the lack of adequate systems by means of which to do so. Managers and employees alike should be aware of this reporting system, and therefore encouraged to report any suspected misconduct.

This is not to say that company loyalty should not be an important part of the company's operations. Employees should be encouraged to be loyal to the company and to take pride in the work they do. Without such loyalty and pride, the work that employees perform will not adhere to the necessary standards of…


Eikner, E. (2004). Accounting Principles for Ethics Cases.

Schweikart, James A. Cognitive-Contingency Theory and the Study of Ethics in Accounting. Journal of Business Ethics.

Smith, Katherine T. & Smith, L. Murphy. (2003, June 21). Business and Accounting Ethics.

Corp Gov UAE Corporate Governance
Words: 2120 Length: 8 Pages Document Type: Term Paper Paper #: 79913915
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Clearly, he companies engaged in this practice were operating with direct intention, and a roper governance system would have made this obvious and prevented it.

Software Spying

In another telecommunications case, a company was found to have included spyware in a company-sponsored "software upgrade" to users' cell phones, that enabled the company to collect confidential information from users' phones without their consent (Khaleej Times, 2009). Not only is this practice clearly unethical, but it is also illegal despite a lack of stringency in the detection of such crimes and the prosecution of large-scale corporate offenders such as telecommunications companies. Again, greater transparency and internal control would have allowed this practice to be discovered much sooner, and the risk of discovery almost certainly would have prevented this action from ever occurring. Corporate governance works best when it is so strong it is only rarely and usually accidentally tested; when purposeful actions…


ADCCG. (2012). Accessed 7 May 2012.

ADX. (2012). Mission & Vision. Accessed 7 May 2012. 

Creffield, L. (2007). Why you can't block Skype. Accessed 7 May 2012. 

Etisalat. (2011). 2010 Annual Report.

International Safety Management Ism Code Ism Safety
Words: 4136 Length: 10 Pages Document Type: Essay Paper #: 59405069
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International Safety Management

ISM Code

ISM safety code

Acting as a mandatory regulation, ISM Code usually lays down standards of shipowner's responsibility for safe management of ships and pollution prevention accepted internationally. The obligation of the shipment owner is to establish, maintain as well as implement a Safety Management System that is to meet the ISM Code's requirements.

The aspects of civil liability's impact is to be focused on the impact on liability of shipowner for cargo loss or damage, in addition to shipowner's legal right to limit his liability for claims. Some of the concepts such as seaworthiness, actual fault and privity, crew's negligence, the role of the designated person and recklessness with knowledge are to be considered. There has already been a change in the conditions in terms of policies that meet the requirement of the ISM Code through Hull and Machinery (H & M) underwrites and protection…


Gold, E (1996). 'Lessons in Corporate Responsibility: Learn From Disaster?' The

ISM Code Implementation in Practice- Corporate Risk: BIMCO Shipping Courses

Copenhagen, Denmark). BIMCO. Copenhagen: BIMCO, pg 15-18.

Levy, H (1996). 'The P & I Club -- How do the clubs evaluate the ISM Code'. The ISM Code Implementation in Practice -Corporate Risk: BIMCO Shipping Courses: Copenhagen, Denmark). BIMCO. Copenhagen: BIMCO, 15-18).

Relationship of a Salesperson With His Customers
Words: 1628 Length: 4 Pages Document Type: Case Study Paper #: 27938828
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relationship of a salesperson with his customers. The authors have tried to formulate what factors into this relationship. The main focus is the right type of attitude and interaction between the sales person and the customer, which helps to build a long-term relationship between the two.

'Do communicator characteristics such as similarity and expertise, which have typified the short-term transaction perspective of previous sales research, contribute to sustaining an enduring relationship? How important are relational behaviors such as cooperative intentions, contact intensity, and mutual disclosure in building and maintaining long-term relations?' (Crosby, Evans, & Cowles, 1990)

However, the whole of the paper is based on how the customer looks at this relationship. A model has been made which helps to make it easier to understand the intricacies of a services salesman.

'The model is tested in the context of the agent policy holder relationship involving life insurance. By selecting relationship…


Crosby, L.A., Evans, K.R., & Cowles, D. (1990). Relationship Quality in Services Selling: An Interpersonal Influence Perspective. Journal of Marketing, 68-81.

Graham, J.R. (1997). The Subtleties of Selling Services. ABA Banking Journal .

Kasper, H., Helsdingen, P.V., & Vries Jr., W.D. (1999). Services Marketing Management: An international Perspective. New York: Wiley.

Relational Discourse in a Film of Your
Words: 3622 Length: 10 Pages Document Type: Research Paper Paper #: 80843988
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elational Discourse in a Film of Your Choice

Conceptual Framework Discussion

Forms of relational development

Primary factors draw predominantly from Knapp's version of relationships: utilizing "steps." Nevertheless, this text utilizes the concept of moving up/down-similar to a lift) (Khanna, 2010)

Motion via the stages:

• Motion usually systematic as well as sequential. Nevertheless, sequence has been interchangeable/fluid; a few stages might be neglected.

• Motion might be onward-in the direction of higher intimacy if continuing to move forward.

• Motion might be in reverse-maybe because of decline in intimacy; perhaps because stages skipped and moving back and "obtaining" them

• Escalation "upward" signifies a motion in the direction of higher intimacy (trust/closeness) (not invariably sexual closeness) and relational fulfilment can improve (Khanna, 2010).


Pre-interaction consciousness - after we end up being "conscious" related to the other individual (before contact). Ex: viewing somebody from across a packed area; observing somebody…


Khanna. (2010). Stages of Relational Development. Speech -- 16. Available at:

Ackerman, J.M., Li, N.P. And Griskevicius, V. (2011). Let's Get Serious: Communicating Commitment in Romantic Relationships. Journal of Personality and Social Psychology, Vol. 100, No. 6, 1079 -- 1094.

Baxter, L.A., & Bullis, C. (1986). Turning points in developing romantic relationships. Human Communication Research, 12, 469 -- 493.

Baxter, L.A., & Pittman, G. (2001). Communicatively remembering turning points of relational development in heterosexual romantic relationships. Communication Reports, 14, 1 -- 17.

Cardsmax The Accounting and Auditing Enforcement Release
Words: 954 Length: 3 Pages Document Type: Essay Paper #: 50666492
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The Accounting and Auditing Enforcement Release (AER) for this proceeding is no. 3288 June, 2011. In this case there was a violation of Section 10A of the exchange Act by L&H, Howley and ood 2005 & 2006-year-end audit, in addition this proceeding also discussed the year-end audits and quarterly interim reviews of the financial statements of Locate Plus Holdings Corporation ("Locate Plus") (Collectively "the Engagements"). Howley served as the Engagement Partner and ood served as the Concurring Partner on the Engagements. The complaint alleges that, as part of Locate Plus' fraud, its CEO and CFO created a fictitious customer called Omni Data Services, Inc. ("Omni Data") and that Locate Plus then improperly recognized revenue from Omni Data. The improper Omni Data revenue was included in Locate Plus' financial statements that were part of quarterly and annual reports for fiscal years 2005 and 2006 and were included in filings with…

Work Cited

Securities Exchange Act of 1913, USA before the SEC § et seq. (2011). Print.

Therapeutic Skills
Words: 1396 Length: 3 Pages Document Type: Term Paper Paper #: 7173349
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Therapeutic Relationships in Mental Health

Journal Summary Assignment

Complete this m andatory assignment.

SAVE it as docx


it to your instructor from BLACKBOARD.

Review your journal entries with the aim of analyzing your learning.

Assess your development of therapeutic communication skills.

a) Analyze your own knowledge base: what areas are clear for you and which are fuzzy and need more work?

Type or paste your analysis below. You can add more space to each simply by continuing to type. You can remove unneeded white space by deleting it if you wish.

These areas of the knowledge base/these communication skills are clear to me: Listening skills, nonverbal messaging, empathetic understanding, understandable language, caring helper, genuineness.

I want to work more on these areas of the knowledge base or these skills:

Self-Reflection / self-analysis.

b) Determine how your understanding of the knowledge base guides your use of communication skills.

I apply…

Self-Serving Actions That Management May
Words: 3232 Length: 10 Pages Document Type: Essay Paper #: 140949
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A company may be profitable, but not growing, and vice versa, thus affecting leverage (Aggaral and Zhao, 2007).

b. induce a negative relationship between firm value and leverage; conversely, if a firm is perceived with negative or flat growth, leverage is affected. Interestingly enough, new research shows that there are some micro-factors outside of growth that correlate to value and leverage. These include the way a corporation is managed, the size of the Board, the impression of large dividends and lack of focus on shareholder value, and milking of an industry (e.g. yellow pages in the day of the Internet). In addition, certain governmental regulations that are perceived as heavy handed and/or not conducive to growth or -- what is most critical -- perceived growth have considerable negative effects on leverage. Whether this psychological perception is valid or not, the research does not comment -- but it is surprising that…


Iyer, Khwaja, Luttmer and Shue. (2009). Screening in New Credit Markets. Retrieved July 2010, from Harvard University:

THe Economics of Financial Intermediation. (2007, January). Retrieved July 2010, from

Internal Governance. (2009, January). Retrieved July 2010, from IT Business Edge: 

Stakeholders - Interests and Power. (2009, January). Retrieved July 2010, from

Personality & Communication Affect on Supervision
Words: 5219 Length: 20 Pages Document Type: Term Paper Paper #: 63382890
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Although interpersonal and group level communications reside at a lower level than organizational communication, they are major forms of communication in organizations and are prominently addressed in the organizational communication literature. Recently, as organizations became more communication-based, greater attention was directed at improving the interpersonal communication skills of all organizational members. Historically, informal communication was primarily seen as a potential block to effective organizational performance. This is no longer the case is modern times, as on-going, dynamic, and informal communication has become more important to ensuring the effective conduct of work

It is also widely accepted that top managers should communicate directly with immediate supervisors and that immediate supervisors should communicate with their direct reports. In regard to issues of importance, top managers should then follow-up by communicating with employees directly. The Communication Accommodation Theory supports this rationale. In terms of supervisor-employee communication, one researcher argues the difficulty of trusting…


Bandura, A. (1982). Self-efficacy mechanism in human agency. American Psychologist, 37, 122-147.

Blumberg, A. (1970). A system for analyzing supervisor-teacher interaction. In A.

Simon & G. Boyer (Eds.), Mirrors for behavior, 3, 29-45.

Davis, T. & Landa, M. (1999). The trust deficit. Management Accounting, 71(10), 12-

False Claims Act Contain 'Qui Tam' or
Words: 1599 Length: 5 Pages Document Type: Term Paper Paper #: 11524386
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False claims act contain 'qui tam' or whistleblower provisions. This work will discuss the pros and cons of being a whistleblower and to ask the question of if one were aware of the fraudulent issues in the healthcare organization why would they not report the issues?

In 1975, in the case (NLR vs. Weingarten, Inc. 420 U.S. 251, 88 LRRM 2689 the U.S. Supreme Court established the rights of employees to have a union representative at an investigatory interview and this rights are known as Weingarten Rights. The investigation interview happens when a supervisor questions the employee for the purpose of obtaining information that could be used in a discipline or conduct complaint against the employee. In the event the employee believes that they result negative outcomes from what they have to say the employee under the Weingarten Rights has the right to request union representation at the hearing. Once…


Angus, L. et al. (nd) Whistleblowing. Retrieved from:

Blowing the Whistle Requires Courage (1998) The Denver Business Journal. 12 Jul 1998. Retrieved from: 

Reporting a Colleague (nd) Safe Workers. Retrieved from: 

Young, AS (2007) The Pros and Cons of Being a Whistleblower. Helium. Retrieved from:

Section 406 of Sarbanes-Oxley Act
Words: 647 Length: 2 Pages Document Type: Essay Paper #: 89113528
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Enhanced Financial Disclosures:

The 2002 Sarbanes-Oxley Act was enacted as law after several incidents of accounting failures that involved several functions established to safeguard the interests of public investors. In attempts to deal with these issues, the legislation created an absolute revision of the regulatory for professionals in public accounting and auditing though it contained several very controversial provisions (Verschoor, 2012). The revision of the regulatory framework by the act was also geared towards providing guidance for enhanced corporate governance. After its enactment, SOX became the most comprehensive and influential law impacting public corporations and their independent auditors since early 1930s. The legislation mainly focuses on two major segments of investor protection including the responsibility and accountability of Chief Executive Officers and Chief Financial Officers for all financial disclosures and associated controls. The second area is promoting enhanced professionalism and involvement of corporate audit committees.

This act has primarily been…


Salem, G.R. & Franze, L.M. (n.d.). The Whistleblower Provisions of the Sarbanes-Oxley Act of

2002. Retrieved March 23, 2014, from 

"Section 406 -- Code of Ethics for Senior Financial Officers." (n.d.). The Sarbanes-Oxley Act of

2002. Retrieved from The University of Cincinnati College of Law website:

Communications Which of the Four
Words: 1676 Length: 5 Pages Document Type: Case Study Paper #: 19423861
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Qualified privilege has the same result as absolute privilege, but does not protect statements that can be proven to have been made with malicious intent (Pember, & Calvert, 2005).

The church would argue that they had a qualified privilege to communicate Steve's personal indiscretions due to the fact that they have the right to practice their religion. They will say that the disclosing of personal indiscretions is somehow a religious practice in their church and that everyone must disclose their indiscretions to them so that they can then make these public so that other people can help the person with their problems. They would argue that the statements were important facts to be known in the public interest in the carrying out of their religious practices.

d. Is there a legal difference in disclosing personal indiscretions to other elders, to members of the church, or to members of the public?…


Pember, D., & Calvert, C. (2005). Mass Media Law. New York: McGraw-Hill.

Strategic Planning for Training Companies
Words: 16101 Length: 55 Pages Document Type: Term Paper Paper #: 64018640
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" Of these respondents, over 50% of them stated that they lack a disaster recovery plan (Anthes, 1998). However, most of the problems stem from the lack of communication at the corporate level. (Hawkins, et al., 2000).

Business Continuity Plans (BCP) and other forms of strategic planning are no longer a luxury, but a must-have factor and an important element of any organisation's risk management system. Organisations are increasingly dependent upon it systems and infrastructure and eventually subjected to many risks, so business is inherently risky. How long can your organisation afford system downtime? How long does it take to recover a disaster; and, what does it cost? These kinds of questions are the ones that have to be addressed for BCPs. Also important, however, is using strategic planning to look toward the future and determine where a business wants to be at a specific point, so that plans to…



Bolman, LG & Deal, TE (1997). Reframing Organisations: Artistry, Choice and Leadership, 2nd ed, Jossey-Bass, San Francisco.

Bowden, P (1985). Organisation and Strategy, McGraw-Hill, Roseville.

Byrne, JA. (1996, August 26). Strategic Planning. BusinessWeek. .

Role of Materiality in Auditing in Advanced Auditing
Words: 2240 Length: 6 Pages Document Type: Essay Paper #: 4934216
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Accounting (Auditing)

The information that an auditor gathers as he runs analytical procedures in an entity he is auditing and as he gets better acquainted with the organization must be enough in determining materiality and assessing risks. Materiality is very important especially in helping the auditor determine what kind of audit report to be given. The auditor has to make reference to two key issues as regards what areas the financial audit covered. This helps in highlighting risk and materiality. These issues are: the limitation of the liability of the auditor to the significant information given to him and established by him by way of the materiality parameters he has established given his professional capacity and reasoning and his supplying an assurance that is not absolute but reasonable as pertaining to the financial statements' accuracy. The materiality is relative. A given figure or value may be viewed as material in…


Arenes, L. (2003) Audit. An Integrated Approach,, Eight Edition, ARC Publishing,

Downes, F., 1996.Business Finance. [Online] Available at: [Accessed 29 November 2014].

Joldos, A.M., Stanciu, I.C. & Grejdan, G., 2010. Pillars of the Audit Activity: Materiality and Audit Risk. Annals of the University of Petro-ani, Economics, 10(2), pp. 225-238.

Oprean, I.; Popa, I.E.; Lenghel, R.D. (2007) Audit and Financial Control Procedures, Risoprint Publishing, ClujNapoca

Healthcare Financial Management Agency Problems
Words: 2192 Length: 6 Pages Document Type: Term Paper Paper #: 38619458
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It may be most appropriate when there is a question of adding a new service or getting rid of a current service, but makes less sense for a department which is expected to continue in service.

Incremental budgeting is a part of the rolling forecast system. If there is a sudden spike in revenue, for example, it may make sense to do an incremental budget to take into account the new variable.

-down budgeting means that the CEO or CFO dictates how much money is present, and allocates it to each department. This has the benefit of control of expenditures, but the drawback that the department managers feel no responsibility to hew to a budget in which they had little or no input.

A s-up: This method starts at the department level and builds to an overall picture. While each department may want to have its needs fulfilled, there needs…


Economist. (2007, January 18). The Ivory Trade. Economist, p. n.p.

Fleisher, C.S. (1991). Using an Agency-Based Approach to Analyze Collaborative Federated Interorganizational Relationships. Journal of Applied Behavioral Science, 116-130.

Malkiel, B. (1996). A Random Walk Down Wall Street. New York: WW Norton.

Robinson, J.C. (1997). Physician-Hospital Integration and the Economic Theory of the Firm. Medical Care Research and Review, 3-24.

Media in The Work of Being Watched
Words: 835 Length: 3 Pages Document Type: Thesis Paper #: 18481307
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In "The Work of Being Watched: Interactive Media and the Exploitation of Self-Disclosure," Andrejevic (2002) critically analyzes interactive media in terms of labor economics. Being watched is a form of work, Andrejevic (2002) claims. Because consumers are not typically paid for their services, the relationship between consumer and enterprise is a parasitic one. Enterprise is exploiting consumers by watching their online behavior, tracking that behavior, and tallying that behavior as marketing data. That marketing data has inherent value, which is why large investments are made into online and other forms of high-tech surveillance. If Andrejevic (2002) had his way, each and every consumer would be paid for surfing the Web and even for watching television. Andrejevic's (2002) claim is of course absurd and completely unfeasible. Moreover, Andrejevic (2002) is completely ignoring the potentially positive effects of consumer surveillance. Contrary to what Andrejevic (2002) has to say, consumer surveillance has…


Andrejevic, M. (2002). The Work of Being Watched: Interactive Media and the Exploitation of Self-Disclosure.

Joseph, P. (2007). Zeitgist: The Movie.

Verbal and Non-Verbal Skills in
Words: 756 Length: 2 Pages Document Type: Term Paper Paper #: 40510868
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" This type of skill or behavior is also closely linked to self-disclosure, genuineness and immediacy.

Central to this skill is the ability to communicate one's thoughts and feelings in a way that is respectful of the other person's feelings and does not denigrate or overtly criticize them in any way.

While there are many skills that can be interpreted as confrontational, it is also possible to present both verbal and non-verbal types of behavior that are confrontational but in a way that promotes and conveys sincere and genuine feelings of interest and openness in the therapeutic relationship. In the use of language this means to convey to the other individual that the apparent attitude of confrontation is really an effort to sincerely and genuinely help and assist. The key words here are assertive, calm and concerned.

One uses language in a way that is serious and calm but also…

Welcoming Homosexual Lifestyles at Historically Black Colleges and Universities
Words: 3029 Length: 10 Pages Document Type: Research Paper Paper #: 86596399
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Black Colleges Homosexuality

In order to create more egalitarian, prosocial, and productive campus environments, it is necessary to understand attitudes toward homosexuality and homosexual students. Lesbian, gay, bisexual, and transgender (LGBT) students experienced relatively high rates of substance abuse, depression, and stress related to discrimination, difficulties forming social relationships, and low self-esteem (Heck, Flentje & Cochran, 2011). As Kirby (2011) points out, "Having a negative self-concept plays a major role in youth suicides, in how well one does in school, and in how one interacts with society at large." Therefore, the need for a more supportive social environment on college campuses is a pressing one.

Unfortunately, traditionally white universities and historically black universities in the United States have addressed the needs of the LGBT student community differently. Historically black colleges and institutions are defined as "institutions classified as higher education that were chartered prior to 1964 and created with the…


Burleson, Douglas A. "Sexual orientation and college choice: Considering campus climate." About Campus 14, no. 6 (January 2010): 9-14. Academic Search Premier, EBSCOhost (accessed October 14, 2013).

Eisen, V., & Hall, L. (Eds.). (1996). Lesbian, gay, bisexual, and transgender people and education [Special issue]. Harvard Educational Review, 66(2).

Griffin, H. (2000). Their Own Received Them Not: African-American Lesbians and Gays in Black Churches. Theology & Sexuality: The Journal Of The Institute For The Study Of Christianity & Sexuality, 6(12), 1.

Heck, N.C., Flentje, A., & Cochran, B.N. (2011). Offsetting risks: High school gay-straight alliances and lesbian, gay, bisexual, and transgender (LGBT) youth. School Psychology Quarterly, 26(2), 161-174. doi:10.1037/a0023226

Role of Materiality in Auditing in Advanced Auditing
Words: 2460 Length: 6 Pages Document Type: Essay Paper #: 92938532
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Auditing; Topic: Materiality in Auditing

With respect to the field of auditing, materiality is a critically important concept addressing the significance of discrepancies, amounts, and transactions. Specific materiality guidelines are required in accounting practices to avoid judgmental (legal) decisions. Materiality is applied for most, if not all, economic decisions, and the topic of materiality is not a new issue. Disclosures in re financial statements have been emphasized by courts in the United Kingdom since the 1800's, whereas materiality initially rose to importance in the United States following 1933's Security act. The significance of the materiality concept and its implications are pertinent to business decisions, as well as for analysis and preparation of financial statements and in order to apply GAAP, generally accepted accounting principles.

For the accounting field, as well as for all fields of management, the concept of materiality is central to decision making. If something is considered to…


Ball, R., and P. Brown. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research 6 (Autumn): 158-178

Brennan, N. & Gray, S., (2005). The Impact of Materiality: The Impact of Materiality:. The ICFAI Journal of Accounting Research, IV (1), pp. 61-84.

Chewning G., S. Wheeler, and K. Chan. (1998). Evidence on Auditor and Investor Materiality Thresholds Resulting from Equity-for-Debt Swaps. Auditing: A Journal of Practice and Theory (Spring): 39-53.

Collins, D., and W. Salatka. (1993). Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting. Contemporary Accounting Research 10(1) Fall: 119-159.

Role of Materiality in Auditing in Advanced Auditing
Words: 1992 Length: 6 Pages Document Type: Essay Paper #: 3975609
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We are living in times of continuous change that thrives on information. Information is the cornerstone of the financial construct of organizations. Information and access thereto drives the success of organizations in present times. The way the external world receives the statements of organizations is causal to its perception by individuals and institutions in evaluating it. As such, it is imperative that the architects and designers of this vital information need to pursue diligently highest levels of moral, ethical, and professional standards in preparing it. In providing for the financial and economical framework for such information, services of auditors are simply indispensable. The audited reports of an organization is the basis on which the organization makes its statement of intent public and helps aid the process of decision making and perception about it in the capital and investment markets (Franca & Maria, n.d.).




Acito, A.A., J.J. Burks, and W.B. Johnson. 2009. Materiality decisions and the correction of accounting errors. The Accounting Review 84 (3): 659-688.

American Institute of Certified Public Accountants (AICPA). 2008. Clarification and Convergence. An AICPA Auditing Standards Board Project. New York: AICPA, July.

Brody, R.G., D.J. Lowe, and K. Pany. 2003. Could $51 million be immaterial when Enron reports income of $105 million? Accounting Horizons 17 (2): 153-160

Eilifsen, A. & Messier, W., 2014. Materiality guidance of the major public accounting firms. Auditing: A Journal of Practice & Theory.

Importance of Communication Skills
Words: 869 Length: 4 Pages Document Type: Essay Paper #: 32905200
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.....difficult, facilitating and fostering proper communication in all necessary and needed forms is vital and one must consider culture and gender when it comes to the same

Principles and Barriers to Communication

There are both guidelines and barriers to good communication

Examples include when to say something, why to say something, how to say something and what can get in the way of all of the above

Examples will be given of all of the above

Role of Communication

In self-concept, self-image and self-esteem

How you see yourself impacts how you speak and how you react to others

How you feel you stand compared to the other matters and so does how you perceive that they look at you


Who to disclose things to Must be careful who to disclose things to Must know why someone "needs to know," who they are relative to the situation and so forth…

Accounting for Pensions
Words: 1036 Length: 3 Pages Document Type: Essay Paper #: 61167342
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Accounting for Postretirement Health Care and Life Insurance Benefits necessitates disclosures regarding an employer's accounting. These include a delineation of the provision of benefits and the groups of employees given coverage, a delineation of the employer's prevailing accounting and financing policies for such benefits and lastly the cost of such benefits acknowledged for the period. In particular, this is effective for the financial statements prepared by organizations for the financial period ending subsequent to December 15, 1984 with respect to postretirement health care and life insurance benefits that are provided not only in the United States but also international nations. Nonetheless, for financial periods prior to June 15, 1985 that lack data and information regarding benefits provided in foreign nations, it is not mandatory to include them (FASB, 2017).

Moreover, the net pension liability or net pension assets have to be included in the financial statements as an asset or…

Obligations Regarding Reporting of the
Words: 923 Length: 3 Pages Document Type: Thesis Paper #: 36699609
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Though freedom of religion exists, this freedom does not allow people to break the law. In this particular turning the records over to the mother may endanger the safety of the child. In addition the hospital could be held liable if they turn the records over and something happens to the child because it would be considered a decision that was made in bad faith.

There are also federal laws that protect minors as it pertains to matters of reproductive health. These laws are part of the ealth Insurance Portability and Accountability Act (IPAA. Laws containted in this act are designed to allow girls under the age of 18 to have control of their sexual and reproductive health. Under this law teenage girls can receive treatment for STD's and abortions without the consent of their parents. Although this is a federal statute, indivudal states have the right to determine whether…

Health and Safety Code). HEALTH and SAFETY CODE


Smith, S.K. (2007) Mandatory Reporting Child Abuse and Neglect.

Against Strict Compliance Arguments for
Words: 1882 Length: 6 Pages Document Type: Term Paper Paper #: 27618750
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The enactment of the Sarbanes-Oxley Act has brought exponentially higher costs of operating to every organization that must comply to its requirements. As many organizations are already quite lean in terms of headcount to minimize costs, many outsource compliance and the resulting business process management (BPO) activities to outsourcing organizations. Ironically legislation meant to bring American companies into higher levels of compliance continues to be one of the most lucrative businesses globally for outsourcing companies. Business Process Outsourcing (BPO) continues to accelerate as organizations spend heavily to gain access to expertise they do not have the funds to hire or the resources to fully take advantage of. The costs of compliance and governance and the risks associated with it paradoxically create higher levels of risk for organizations the laws were meant to protect and infuse with stability. Yet for all the costs of compliance, the benefits to organizations have already…


David Antony Detomasi 2007. The Multinational Corporation and Global Governance: Modeling Global Public Policy Networks. Journal of Business Ethics 71, no. 3 (March 1): 321-334.  (Accessed January 4, 2008).

Tim V Eaton, Michael D. Akers. 2007. Whistleblowing and Good Governance. The CPA Journal 77, no. 6 (June 1): 66-71.