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Mandatory disclosure is an issue that affects many different facets of life. The set of laws and regulations known as mandatory disclosure are designed to provide various entities with information to protect the interests of businesses, the legal system and individuals. The purpose of this discussion is to explore the concept of authorized mandatory disclosure as it pertains to define mandatory disclosure, examine different types of authorized mandated disclosure, Code of Ethics and Mandatory State of Illinois Reporting.
To mandate simply means to assign as a mandate to require as by law; make mandatory. A mandate can also be defined as "an authoritative command; especially: a formal order from a superior court or official to an inferior one ("mandates")." There are many mandates in society that are in place to ensure that business and legal actions are conducted in a consistent and streamline manner.
Disclosure is defined…
(2011, March 17). Retrieved from Ethical Principles of Psychologists and Code of Conduct 2010 Amendments: www.apa.org/ethics/code/index.aspx
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Black, B. & . (2002). Calculating Risk & benefits of disclosure in African-American Women who have HIV. JOGNN, 501-509.
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Federal Securiies Laws Disclosure: Pros and Cons
Federal securities laws disclosure: pros and cons
Economic agents were traditionally forced to generate funds by themselves. Upon stating up a business entity, the owner was required to possess most of the capital and would collect the additional necessary one through loans from either individuals or specialized institutions. Gradually, the capital requirements became more easily to satisfy as the incidence of financial institutions increased. In other words, banks supported the development of the business sector through the granting of loans to economic agents in all stages of development.
Within the modern day era, economic agents are presented with yet another means of collecting capital -- the issuing of stocks. The issuing of shares is based on the principles of the company issuing a valuable paper for which the individual or corporate investor pays a specific amount of money. Upon completion of the fiscal…
Barnes, C., 1999, Opacity, the Asian way? Stock exchange responsibilities on disclosure, Apollo Investment Management, http://www.apolloinvestment.com/F990916.htm last accessed on May 19, 2011
Fung, A., Graham, M., Weil, D., 2007, Full disclosure: the perils and promise of transparency, Cambridge University Press
Peavler, R., Debt and equity financing, About, http://bizfinance.about.com/od/generalinformatio1/a/debtequityfin.htm last accessed on May 19, 2011
Equity finance, Business Link, http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1073789573&type=RESOURCES last accessed on May 19, 2011
The EPA conducted a study on the effectiveness of the amnesty program after three years of implementation on May 17, 1999. It found that, during the study period, 455 entities had revealed violations of 1,850 facilities and that the rate of disclosure had also gone up. The EPA also noted that the amnesty policy was most beneficial in four major areas. These were overall benefit to human health and the environment, prompt disclosure and correction of violations, improvements in corporate compliance policies and programs, and increased awareness of new environmental issues. The EPA took special note of how the policy encouraged prompt disclosure and correction of violations. Those who disclosed said that the program encouraged them to prove their auditing and reporting procedures. Most of them reported improving corporate programs in the form of a broader scope of corporate compliance activities; greater diligence, thoroughness and frequency of auditing processes; and…
Beach, M.C., et al. (2005). Patient satisfaction affected by physician self-disclosure. 2 pages. Journal of Family Practice: Dowden Health Media, Inc.
Hargie, DW. (2001). Gender, religion and adolescent patterns of self-disclosure in the divided society of Northern Ireland. 10 pages. Adolescence: Libra Publishers, Inc.
Hastings, S.O. (2000). Self-disclosure and identity management by bereaved parents. 23 pages. Communication Studies: Central States Speech Association
Levesque, M.J., et al. (2002). Self-disclosure patterns among well-acquainted individuals. 11 pages. Social Behavior and Personality: Society for Personality Research Incorporated
Women's Use Self-Disclosure in Interpersonal Intimate Relationships
Compared with Number and Length of Relationships They Maintain
Kalbfleisch (1993) points out that interpersonal relationships are the "cherished ingredients of our everyday social milieu." There are no substitutes according to Kalbfleisch, for the people that "we turn to in times of need, look to for comfort and companionship, laugh, cry and share our lives with throughout the cycle of our existence" (p.3).
Many researchers have exclusively examined interpersonal relationships from the perspective of communication, psychology, sociology and family studies (Kalbfleisch, 1993, p.3) because interpersonal relationships are considered the backdrop of human relationships. Many studies conducted in the past (Greenwood, 1991;,Planalp, et al., 1988, Derlega et. al, 1985) suggest and demonstrate that gender is important contextually when examining the manner in which people self-disclose particularly in initial interactions, suggesting the need for further research related to interactions other than initial ones. More…
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Byers, S.B., Demmons, S. (1999). "Sexual Satisfaction and Sexual Self-Disclosure within Dating Relationships." The Journal of Sex Research, Vol. 36, Issue 2, p. 180
Chesney, A.P., Blakeney, P.E., Cole, C.M., & Chan, F.A. (1981). A comparison of couples who have sought sex therapy with couples who have not. Journal of Sex and Marital Therapy, 7, 131-140
Derlega, V., Winstead B., Wong P., & Hunter, S. (1985). "Gender effects in an initial encounter: A case where men exceeded women in disclosure." Journal of Social and Personal Relationships, 2, 25-44
It is observed in studies that women disclose more compared to husbands who do not. This is maybe because of our culture in which woman is encouraged to show her feelings and men are required to hide their feelings or weaknesses (Pleck and Sawyer, 1974). However, men must not hide their feelings from their wives, in fact, they should discuss with them and wives should help husband to express, as men are usually less expressive.
Expressing and knowing your partner is very essential in order to maintain a strong and never-ending married life relationship. Self-disclosure allow couples to reduce the uncertainty about each other; as a result bit by bit couples come closer and start discussing very personal life stories (Sole, 2011). Terri Orbuch (Schoenberg, 2011) also says that a romantic relationship begins with lots of sharing and excitement. This sharing can be from telling a favorite dish to disclosing…
Pleck, J and Sawyer, J. (1974). Men and Masculinity. Englewood Cliffs, New Jersey: Prentice-Hall.
Schoenberg, N. (2011). Can we talk? Researcher talks about the role of communication in happy marriages. McClatchy-Tribune News Service. doi: 2240370261
Sole, K. (2011). Making Connections: Understanding Interpersonal Education. San Diego, California: Bridge point Education, Inc.
In other words, they do not have another choice than to protect themselves with the agreements.
Two relevant examples best revealing the necessity for NDA include:
In 2006, a trio of Coca Cola Company employees approached PepsiCo to sell them the secret recipe for the Coke drink. The threat never materialized as PepsiCo was fair and exposed the plot (Bone, 2006)
An employee at accounting and financial consulting firm SOA Projects stole company information -- client data, trade secrets, confidential data and other proprietary information -- and is now using it at his new job, within a rival company (Trade Secrets Blog, 2010).
As for the personal choice of this individual, it is that of asking the employees and the business partners to sign non-disclosure agreements. The rationale behind this decision is given by the following:
Talking to employees or other parties about a new product could leak information to…
Bone, J., 2006, Coke thanks its rival for foiling secret recipe theft, the Sunday Times, http://www.timesonline.co.uk/tol/news/world/article684254.ece last accessed on June 28, 2010
2010, San Jose Business Journal: "Trade Secret theft by Rogue Employees on the Rise," Trade Secrets Blog, http://wombletradesecrets.blogspot.com/2010/04/san-jose-business-journal-trade-secret.html last accessed on June 28, 2010
Harmonization of Accounting and Disclosure Standards Around the World
An increasingly globalized world has naturally led to the current efforts to achieve harmonization of accounting and disclosure standards across the globe. he desirability of setting one universal standard for accounting and disclosure, it is theorized, will lead to several large potential benefits such as: large cost savings for organizations (especially global ones) from the use of one set of accounting standards through the company and for all purposes; generation of cost savings to businesses such as auditing and other professional advice services to business enterprises; improved efficiency in the working of capital markets; cost savings for investors as a result of increased convenience in carrying out investment analysis through high quality, transparent information on a comparable basis; gains to business operations from reductions in the cost of capital as a result of reduced uncertainties in the information available to the…
The Board of the International Accounting Standards Committee, December 2000, available at http://www.iasplus.com/resource/iascstmt.pdf;Internet ; accessed 19 September 2003.
Portsmouth Business School, 2002, available from https://www.business.uiuc.edu/ciera/conferences/gottingen/Papers/Fearnley.pdf;Internet; Accessed September 20, 2003.
The Board of the International Accounting Standards Committee, December 2000, available at
Ethics and Financial Disclosure
One of the most important or core goals of trial registries is transparency within the clinical research process. Transparency is an important goal because of the significance of the objectivity of research, given its role in gaining and maintaining public trust. As a result, several measures have been undertaken by federal regulatory authorities to ensure the objectivity of research, especially in relation to transparency in clinical research process. These measures are also geared towards dealing with increasing complexities of financial interests by various researchers. Actually, objectivity and transparency of research is crucial because of the subsequent interactions among research institutions, the government, and the private sector after a clinical research is carried out.
In light of measures undertaken to promote objectivity and transparency within the clinical research process, federal regulatory agencies have established some rules and regulations that relate to financial interests. One of these regulations…
"Guidance for Clinical Investigators, Industry, and FDA Staff -- Financial Disclosure by Clinical Investigators." (2013, February). Office of Good Clinical Practice. Retrieved from U.S. Department of Health and Human Services -- Food and Drug Administration website: http://www.fda.gov/downloads/RegulatoryInformation/Guidances/UCM341008.pdf
"RCR Conflicts of Interest." (n.d.). Responsible Conduct of Research. Retrieved from Columbia University website: http://ccnmtl.columbia.edu/projects/rcr/rcr_conflicts/foundation/
For example, a person who is originally from a conservative religious community may be more comfortable living an openly gay lifestyle elsewhere but not when returning to his or her community of origin. If the differential degree of personal disclosure allows the person to enjoy the fullest and most satisfying relationships in both scenarios, that differential degree of disclosure serves and helps achieve a beneficial purpose for the individual.
Meanwhile, a person who is from a law abiding and socially, ethnically, and culturally inclusive community of origin may express virulent racist or other biased viewpoints elsewhere that he would be (rightfully) ashamed to exhibit in his community of origin. A person who has always been known for being responsible and considerate in one community may choose to "experiment" or "let loose" another aspect of his personality when outside of that community. In both of those instances, the effect of the…
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Baron, B.A. And Byrne, D.B. (2003). Social Psychology: Understanding Human Interaction. Princeton, NJ: Allyn and Bacon.
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Katz introduces in his book, The Silent World of Doctor and Patient the origins of informed consent. "The birth date of informed consent was 22 October 1957" (Katz, 1984, p. 60). In those origins he shares that although informed consent and disclosure were introduced as standard, people have always had problems communicating with each other and therefore it leads to a disconnect when disclosure and consent are applied to medical procedure. Simply put, for the longest time, the physician-patient relationship has always included a certain level of silence. This was meant to keep patients from being too alarmed to go on with the treatment or procedure and to avoid any unsavory discussions. But when cases like Salgo v. Leland Stanford Jr. showed the court and the public the perils of not including informed consent, things began to change, albeit slowly, which only confirms that informed consent and disclosure were never…
Caplan, A. (1987). Can we talk? A review of Jay Katz, The Silent World of Doctor and Patient. West New Engl Law Rev., 9(1), 43-52.
Faden, R., Beauchamp, T., & King, N. (1986). A history and theory of informed consent. New York: Oxford University Press.
Katz, J. (1984). The silent world of doctor and patient. New York: Free Press.
1852). He states that fear might also limit a person's capacity for self-disclosure and this fear includes: "fear of embarrassment by colleagues, fear of patient reaction, and fear of litigation" (p. 1852).
Disclosure has now come to occupy an important place on political policy-making agenda. Most people now believe that they must have access to information about a professional or procedure that is likely to cause serious harm. IOM's recommendations in this regard propose access to information and states that "requests by providers for confidentiality and protection from liability seem inappropriate in this context." (Kohn, et al.: 102) Some professional health-care institutions are now looking forward to making disclosure mandatory. While the process would take some time to complete, Veterans ffairs (V) Medical Center in Lexington, Kentucky, has started working on it. Steve Kraman of the Lexington V hospital explains why disclosure was made mandatory, "We didn't start doing this…
Altman, I., Vinsel, A., & Brown, B. (1981). "Dialectic conceptions in social psychology: An application to social penetration and privacy regulation." In L. Berkowitz (Ed.), Advances in experimental social psychology (pp. 107-160). New York: Academic.
L.T. Kohn, J.M. Corrigan, M.S. Donaldson, eds, (2000) To Err is Human: Building a Safer Health System (Washington, DC: National Academy Press).
N. Osterweil, "Truth or Consequences: Does Disclosure Reduce Risk Exposure?: Admitting Errors Makes Process Less Adversarial, MDs, Lawyers Agree," WebMD Medical News
isk analysis in disclosure cases also demonstrates that disclosure hazards are events that organizations repeat in cyclic patterns. Thus, to prevent violations and to accurately estimate the probability of an unauthorized disclosure, there are many opportunities to measure the abuses just as there are many opportunities to discover abuse on pregnant women.
Breaking the pattern of violence on pregnant women without help is very difficult and leaving home is not always a feasible or safe alternative. The high number of domestic murders for pregnant women demonstrates that leaving an abuser can be fatal. The abused is usually the only one in the world who truly knows if and when to go but that may be a time that is too late. But addressing the needs of the abused in regard to the HIPAA rules is possible.
Identify Antecedents And Consequences
Although pregnant and recently pregnant women are far more likely…
Domestic Violence in the United States. National Domestic Hotline. Retrieved on 21 Jan. 2005, from http://pages.ivillage.com/debi_1111/id30.html.
March of Dimes. (2000). Substance Abuse by Pregnancy Status. Retrieved January 21, 2005, at http://www.modimes.org/aboutus/1521.asp
McKenna, H.P. (1997). Nursing Models and Theories p. 144-146. London: Routledge.
Moller-Okin, Susan. (1999) "Is Multiculturalism Bad For Women?" In Okin et al., Is Multiculturalism Bad For Women? Princeton: Princeton University Press, pp 9-24
However there is a huge difference after these lines. Morgan quickly wraps it up saying that controls were deemed effective while Citigroup goes on to add who is responsible in the company for ensuring the effectiveness of the procedures. This additional bit of information gives a reader the feeling that the company cares about its disclosure statement and wants to be seen as a responsible firm. Morgan seemed uninterested in this additional information. Even the ending for both are though similar yet for Citigroup it's more thorough and for Morgan, it ends in two lines.
See how the two companies end their disclosures: Citigroup Inc. says, "The Company's management, with the participation of the Company's Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rule 13a-15 (e) under the Exchange Act) as of December 31, 2005 and, based…
disclosure principle in accounting is the standard adopted by the accounting profession, which "calls for financial reporting of any financial facts significant enough to influence the judgment of an informed reader" (Kieso, Weygandt, & Warfield, 2007). Obviously, this definition is a very subjective one, because the reporting entity makes the determination of what facts are significant enough to influence an informed reader. "To reduce the amount of disclosure, it is customary to only disclose information about events that are likely to have a material impact on the entity's financial position or financial results" (Accounting Tools, 2011). However, the principle is not meant to be narrowly interpreted, and may require a company to report things that cannot be reduced to numbers on a balance sheet. For example, "this disclosure may include items that cannot yet be precisely quantified, such as the presence of a dispute with a government entity over a…
Accounting Principles. (2011). The full disclosure principle. Retrieved from http://www.accountingtools.com/full-disclosure-principle
Kieso, D.E., Weygandt, J.J., & Warfield, T.D. (2007). Intermediate accounting (12th ed.).
Hoboken, NJ: John Wiley & Sons.
As oversight staffing budgets are reduced and redundancy is addressed, many states will follow Pennsylvania's lead.
In our current setting, healthcare organizations are legislatively driven to follow strict disclosure polices in order to shield patient related and other protected data yet still these facilities and staff will be required to provide superior customer service. Thus, the information age has strained governmental legislation bolstering individual patient's privacy. "In the past decade, we have undergone a dramatic transformation in the way we shop, bank, and go about our daily business -- changes that have resulted in an unprecedented proliferation of records and data." (Soloye)
This vast amount of information that has been created or has suddenly become available now requires all new regulations regarding disclosure of medical information. The nursing profession has obviously been affected.
For example, nursing staffs often must get written permission to disclose, discuss or review a…
physician reports cards fair and balanced? Take a position on this issue and explain your view. Provide at least two examples from references that support your position.
According to my opinion the answer is fair and balance at some point and unfair and unbalanced at the same time because the online sites having option rate your doctors receives very few reactions and they are mostly responded by unhappy patients who are unhappy with something. The reason behind their unhappiness is they did not get what they wanted. On the other side, few happy patients visit these sites and talk about it but unhappy patients often visit these sites. For Example: 10 happy patients rated the doctors and all are good ratings so it would be not wise to select that particular doctor on the basis of few ratings. It is fair and balances in other aspect as well that patients…
Fielding, J. & Sutherland, C. (1999). Community health report cards:: Results of a national survey, American journal of preventive, retrieved May 30, 2011 from http://linkinghub.elsevier.com/retrieve/pii/S0749379799000331
Frank, E. & Brevan, J. (2000). Physician disclosure of healthy personal behaviors improves credibility and ability to motivate., Archives of family medicine, retrieved May 30, 2011 from http://www.ncbi.nlm.nih.gov/pubmed/10728118
Hall, M. & Kidd, E. (2000). Disclosure of physician incentives: do practices satisfy purposes?, Health Affairs, retreifved May 30, 2011 from http://content.healthaffairs.org/content/19/4/156.short
Steve, F. (2010). Three Reasons Physicians (and Patients) Can Be Thankful for Online Doctor Ratings, retrieved May 30, 2011 from http://www.businesswire.com/news/home/20101116005303/en/Reasons-Physicians-Patients-Thankful-Online-Doctor-Ratings
Disclosure & Financial Accounting
Environmental and Financial Factors in the Petroleum Industry
The petroleum industry has a unique responsibility in the initiative to practice environmental safeguarding while producing the petroleum products in such great demand. The financial manager must be decide what weight to apply to costs in terms of new processes and methods that are efficient as well as environmentally friendly and complaint.
Weighing Costs in Failure-to-Disclose
Environmental and Financial Factors in the Petroleum Industry
Findings elated to Cost Factor of Compliance
BP, Conoco, and Phillips
Summary & Conclusion
Weighing Costs in Failure-to-Disclose
Environmental and Financial Factors in the Petroleum Industry
The objective of this work is the research the Petroleum Fuel industry and to render an accounting of what results from either complying with or non-compliance to environmental regulations as set down by governing and ruling bodies.…
Environmental Impact of the Petroleum Industry: Environmental Update #12 (2003) Hazardous Substance Research Centers/South & Southwest Outreach Program online available at:
The Impact of Environmental Compliance Costs on U.S. Refining Probability, 1995-2001 Energy Finance online at:
Concept of voluntary Disclosure
The law requires all companies to disclose their financial information, together with additional information either in annual, half-yearly and quarterly financial reports. In this case, the description that best fits such law a requirement is a typical example of mandatory disclosure of information. Apart from the mandatory disclosure of information, the annual report contains the voluntary disclosure of information. Notably, there are other opportunities that can be used for voluntary disclosure including conference calls, press releases, websites, and other corporate reports (Sharma, 2013). There are several definitions on voluntary disclosure, but this paper borrows a definition postulated by a FASB committee, which defined voluntary disclosure as, disclosures, mainly outside financial statements, which are not explicitly required by GAAP or an SEC rule.
Notably, in practice, the difference amid mandatory disclosure and voluntary disclosure is not crystal. For instance, it is possible for companies to…
ASX. (2014). ASX. Retrieved 5 January 2014 from http://www.asx.com.au/
Bagnoli, M., & Watts, G.S. (2005). Financial reporting and voluntary disclosures. Retrieved from http://www.carlsonschool.umn.edu/assets/46882.pdf
Deegan, C., & Samkin, G. (2006). New Zealand Financial Accounting (3 ed.). Auckland:
McGraw Hill Higher Education.
One area of discussion that has had little research despite growing concerns within the field is the absence of empirical research on the regulation of voluntary disclosure, which remains virtually non-existent in today's economic financial atmosphere. However, extensive research has been done in order to determine the true factors that push corporations and management into utilizing voluntary disclosure, and the six top results have been widely utilized in varying circumstances in order to gauge motive and success.
The first result has been labeled the capital markets transactions hypothesis, which suggests that investors' perceptions of a firm are important to corporate managers expecting to issue public debt or equity or to acquire another company in a stock transaction (Healy and Palepu 2008, pp.405). Therefore, in order to avoid asymmetry, managers instead anticipate making capital market transactions have an additional incentive to provide voluntary disclosure in order to reduce the information asymmetry…
Adams, C. And Frost, G. 2007. "Managing social and environmental performance: do companies have adequate information?" In Australian Accounting Review, 17(3): pp. 2-11. Retrieved from: JSTOR Database.
Apostolou, A. And Nanopoulos, K. 2009. "Voluntary accounting disclosure and corporate governance," in The International Journal of Accounting and Finance, 1(4): pp. 395-414. Retrieved from: ProQuest Database.
Baek, H., Johnson, D., and Kim, J. 2009. Managerial ownership, corporate governance, and voluntary disclosure," in The Journal of Business and Economic Studies, 15(2): pp. 44-65. Retrieved from: Science Direct Database.
Bushman, R. And Smith, A. 2007. "Transparency, financial accounting information and corporate governance," in FRBNY Economic Policy Review, 9(1): pp. 65-87. Retrieved from ProQuest Database.
Finally, a disclosure should highlight critical, information. These may include information, on benefits and risks (ASIC 2011b, p. 11-25).
They are consistent with ASIC own disclosure principles because all of them are made to shield the concern of the issuer and the potential customer who wants to buy the products. The regulation on outlining fees and cost for multiple products for instance is consistent with the good principle on disclosure of all the pertinent information by the issuers. This is also consistent with the principle on the omission of prescribed information. There are close ties between the ASIC Regulation principles, and their own Good Disclosure Principles.
In addition, the principles like the RG are used for PDSs for investment products (97.56) requiring the issuer to split fee disclosure in case of a contributory mortgage (like general and specific fee). The principle advises that all the fee information required should be…
ASIC, 2011a, Regulatory Guide 168, Disclosure: Product Disclosure Statements (and other disclosure obligations. October 2011.pp 1-46. Pdf
ASIC, 2011b, Regulatory Guide 97, Disclosing fees and costs in PDSs and periodic statements, November 2011.pp1-23. Pdf
Colonial First State Investments Limited, 2012, Financial Services Guide and Product Disclosure Statement, Dated 12 March 2012.pp1-52. Pdf
eporting and Disclosure: Publicly Traded Companies
Currently, a publicly traded company in the United States must produce a form 10-K each year (Dignam & Lowry, 2006). This is required by the Securities and Exchange Commission (SEC), and provides a comprehensive overview of the company and its financial health. The 10-K is not the same as the yearly report that is produced for shareholders of the company. Depending on the size of the company, it is possible that other forms beyond the 10-K must be filed, as well (Berezin, 2005). While some are uncertain as to whether the current reporting and disclosure requirements are sufficient for companies that are publicly traded, the form 10-K is dozens of pages and encompasses a great deal of information. Company background information is provided, along with financial statements that have been audited, subsidiaries, equity, organizational structure, the compensation paid to executives, and other things (Berezin,…
Berezin, M. (2005). Emotions and the economy, in Smelser, N.J. And R. Swedberg (eds.) The Handbook of Economic Sociology, (2nd ed). NJ: Princeton University Press
Dignam, A. & Lowry, J. (2006) Company Law. New York: Oxford University Press.
Sullivan, A, & Sheffrin, S.M. (2003). Economics: Principles in action. New Jersey: Pearson Prentice Hall.
An estimated 1.5 million “preventable adverse drug events” occur each year in the United States alone; the number of medication errors that did not lead to adverse effects but remained undisclosed is unknown (Jenkins & Vaida, 2007, p. 41). The scenario is this: You are working as an advanced practice nurse at a community health clinic. You make an error when prescribing a drug to a patient. You do not think the patient would know that you made the error, and it certainly was not intentional.
Disclosure is an ethical and legal prerogative, showing respect for the patient and a willingness to accept professional responsibility. Consequentialist ethics do not apply to situations like these, because the broader issue is about changing advanced nursing practice and ensuring a culture of safety for all patients. Likewise, disclosure empowers the patient to make informed choices about reactions to the medical error while…
law enforcement agencies have often struggled with officer dishonesty and the impact such an action leaves not just in the criminal justice system, but more specifically in court proceedings. When an officer lies, their credibility may be threatened due to their previous dishonest comportment. Agencies must, on a continued basis, disclose information to prosecutors concerning the issue of officer dishonesty if the officer in question must testify against a defendant. That defendant must also be made aware of the instance of officer dishonesty and if this is not done, the agencies and officers may be held accountable as well as potentially lead to dismissal of charges against the defendant. An example of this was seen in Brady v. Maryland.
The landmark case of Brady v. Maryland demonstrated the effects of withholding information or evidence in case proceedings by the decision of the prosecutors to not submit Boblit's confession as evidence.…
Lewis, R. & Veltman, N. (2015). The Hard Truth About Cops Who Lie. WNYC. Retrieved 16 October 2016, from http://www.wnyc.org/story/hard-truth-about-cops-who-lie/
The Jean Cleary disclosure of campus crime statistics and campus security or clery act is a federal statute that was codified with the implementation of the U.S. code of federal regulations .this act requires that all universities and colleges which are participants of financial aid by the federal programs to always keep and disclose information that pertains to crime on or near the respective campuses. The compliance to this act is strictly monitored by the department of education in the United States which has the mandate of the imposition of civil penalties for violation of this act. Institutions found with any infraction can be suspended from the participation of student financial aid programs by the federal government (Wood, & Janosik, 2012). The paper will look at how the clery act and similar reporting legislations have impacted how universities and colleges deal with issues that pertain to security.
Clery Center for Security on Campus. (2012). Summary of the Jeanne Clery Act. Retrieved May 31, 2013 from http://clerycenter.org/summary-jeanne-clery-act
Wood, A.R & Janosik, M.S. (2012).The clery Act: Crime reporting concerns. Retrieved May 31, 2013 from http://www.soe.vt.edu/highered/faculty/janosik/CleryCrimeReporting2012.pdf
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
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…
GRI, (Global Reporting Initiative). (2006) Sustainability Reporting Guidelines. Version 3.0, Accessed on September 27, 2012 from: www.globalreporting.org/NR/rdonlyres/ED9E9B36-AB54-4DE1-BFF2-5F735235CA44/0/G3_GuidelinesENU.pdf
Power, G. Paddling Upstream - Approaches to Corporate Water Reporting. Business and the Environment, 21. 6 (Jun 2010): 1-3.
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: http://netcommunity.gsu.edu/NetCommunity/Document.Doc?id=1073
Kausch, D. (2012, Oct 8). GASB's and Moody's Proposed Changes. Retrieved from TMRS: http://www.tmrs.org/down/seminar/2012/FT3_GASB_Moody 's.pdf
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 http://counsellingcentral.com/counselling-definition-of-the-week-self-disclosure/
Taylor D. & Altman I., (2008). Social Penetration Theory. Retrieved March 2, 2011 from http://www.associatedcontent.com/article/900829/social_penetration_theory.html?cat=72
Baxter a.L., (2008). Relational Dialectics. Retrieved March 2, 2011 from http://www.communicationencyclopedia.com/public/tocnode?id=g9781405131995_yr2011_chunk_g978140513199523_ss24-1
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.
Lundegaard, Karen. "Chrysler Fixed, Resold Lemons, According to Internal Documents," the all Street Journal, March 19, 2001,…
Lundegaard, Karen. "Chrysler Fixed, Resold Lemons, According to Internal Documents," the Wall Street Journal, March 19, 2001, p A4.
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.
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).
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 http://translationjournal.net/journal/13finan.htm
Deutsche Bank. (2011). Company. Deutsche Bank. Retrieved from http://www.db.com/en/content/company/company.htm
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.
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
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…
Vitez, O. (2010). Purpose of auditing financial statements. eHow. Retrieved February 16, 2010 from http://www.ehow.com/about_5179679_purpose-auditing-financial-statements.html
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 http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Accounting+Standards/ibr/chap6.htm
Robinson, D. (1975). Analysis and interpretation of financial data. NACUBO Professional File. Vol. 7, 3.
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…
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: http://www.avert.org/hiv-aids-stigma.htm
Biel-Cunningham, S. (2003). HIPAA: Understanding Your Rights of Insurance Portability and Privacy. The Body. Retrieved online: http://www.thebody.com/content/art32201.html
Columbia University Medical Center (n.d.). Uses and disclosures of HIV / AIDS information. Retrieved online: http://www.cumc.columbia.edu/hipaa/policies/hiv.html
U.S. Department of Health and Human Services (n.d.). Health information privacy. Retrieved online: http://www.hhs.gov/ocr/privacy/
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. www.txstate.edu/slac/business/accounting/AccPrnEC.doc
Schweikart, James A. Cognitive-Contingency Theory and the Study of Ethics in Accounting. Journal of Business Ethics. http://www.springerlink.com/content/t45u3v4mj2876pn2/fulltext.pdf
Smith, Katherine T. & Smith, L. Murphy. (2003, June 21). Business and Accounting Ethics. http://acct.tamu.edu/smith/ethics/ethics.htm
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.
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. http://www.adccg.ae/
ADX. (2012). Mission & Vision. Accessed 7 May 2012. http://www.adx.ae/English/AboutADX/Pages/MissionVision.aspx
Creffield, L. (2007). Why you can't block Skype. Accessed 7 May 2012. http://www.ameinfo.com/93716.html
Etisalat. (2011). 2010 Annual Report.
International Safety Management
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. 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.
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: http://facultyfiles.deanza.edu/gems/khannaanu/StagesRelationalDevelopmentS.pdf
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.
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…
Securities Exchange Act of 1913, USA before the SEC § et seq. (2011). Print.
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.
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: www.hks.harvard.edu/fs/akhwaja/papers/PeerLending_09.pdf
THe Economics of Financial Intermediation. (2007, January). Retrieved July 2010, from Oswego.edu: http://www.oswego.edu/~edunne/340ch11.htm
Internal Governance. (2009, January). Retrieved July 2010, from IT Business Edge: http://www.itbusinessedge.com/topics/show.aspx?t=542
Stakeholders - Interests and Power. (2009, January). Retrieved July 2010, from Tutor2u.net: http://tutor2u.net/business/strategy/stakeholders-interests-and-power.html
So, even though the scope of this clause is broad such that it encompasses disclosure to any person in perpetuity, a court of law will likely enforce it against Writer with an injunction and monetary damages.
D. GOVERNING LAW. It is intended by the Parties that this Agreement be valid and enforceable under the laws of the state of Texas and that the laws of this state shall govern this Agreement's interpretation.
*Note: The choice of law clause is very important because different states treat noncompetition agreements with varying degrees of acceptance. Since most films originate in California, it is likely that both the Company and Editor are California residents and it would probably make more sense to use California law; but California law is very strict on noncompetition agreements
. Therefore, since the film will be shot in Texas, it makes sense to choose Texas law instead.
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 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: https://docs.google.com/viewer?a=v&q=cache:UzVAUjm7GjAJ:www.plu.edu/~angusla/doc/whistle-blowing.ppt+&hl=en&gl=us&pid=bl&srcid=ADGEEShYST4Xb6oG_a3UD-jv50V4j88RZHDBYmm6F-yw2_wNk-k6NTRjDTCevV0VJBMYfyceUsBxpQn-YYBjpufncx5aOkW6MvSWHsnmaY7wFUsmz08dwi0qZlzsWzwoH3PDbgOHNxsK&sig=AHIEtbRhs8O3kcJTCA0bp6F13b8l9zmv4A
Blowing the Whistle Requires Courage (1998) The Denver Business Journal. 12 Jul 1998. Retrieved from: http://www.bizjournals.com/denver/stories/1998/07/13/smallb8.html?page=all
Reporting a Colleague (nd) Safe Workers. Retrieved from: http://www.safeworkers.co.uk/reportingacolleague.html
Young, AS (2007) The Pros and Cons of Being a Whistleblower. Helium. Retrieved from: http://www.helium.com/items/400154-the-pros-and-cons-of-being-a-whistle-blower
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 http://www.niri.org/Main-Menu-Category/advocate/regulations/Sarbanes-Oxley/whistleblowerprovisions2002.aspx
"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: http://taft.law.uc.edu/CCL/SOact/sec406.html
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.
" 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. http://www.businessweek.com/1996/35/b34901.htm .
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: http://businessfinancemag.com/planning-budgeting-amp-reporting/seizing-control-annual-audit [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
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.
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.
" 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…
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
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.
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.).
IMPORTANCE OF MATERIALITY IN AUDITING
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.
.....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 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…
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. http://www.smithlawfirm.com/mandatory_reporting.htm
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. http://www.proquest.com (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.