Accounting Term Paper The Most Effective Writing Strategies

Accounting Term Paper The Most Effective Writing Strategies Written assignments such as essays, term papers, research papers or reports are an essential part of accounting classes because they teach students presentation skills that are critical for success in their professional career. Lots of great ideas fail in the business world just because they are poorly presented. So when you are given a task to write a term paper in accounting, you should treat it as a very important business presentation and just imagine that your job depends on your doing it the proper way. You should do your best to express your ideas effectively. Academic writing and business writing are not easy and requires a lot of reading and thinking so to help you get started, we offer you a complete guide to writing a term paper in accounting where we are going to discuss different aspects of the writing process and give you advice on how to choose a good topic for your accounting term paper, write an outline, what to include in different parts of your term paper, and how to revise and edit your content. What Is an Accounting Term Paper? The purpose of writing a term paper in accounting is to communicate important information to the readers. It may be reporting research findings, arguing a certain issue, proposing a research, reviewing literature, solving a problem or defending a position. The process of writing an accounting term paper, just like any other academic paper, involves certain stages that you should follow in your writing. But you should keep in mind that the actual writing process can be often messy and recursive so you should use this article as a flexible accounting term paper writing guide. Step 1. Clarify Your Assignment and Choose a Topic If the topic for your term paper was given by your instructor, you should read it carefully to understand what your assignment is. Your assignment question is most likely to set out what type of information you should include in your term paper and what steps you should follow to complete your task. For example, you may be required to analyze some process, to comment, to evaluate, to make recommendations, to identify some issue, etc. If your instructor has not specified what format you should follow, for example, APA, MLA or Chicago, ask him/her about it. Your instructor may have some specific requirements that you have to follow when formatting your paper. If you are responsible for choosing a topic for your accounting term paper, you should select a topic that you are interested in, taking into account the amount of time you have to write your term paper, its length, and available resources. You should also avoid controversial or sensational topics that are not scholarly. You have to narrow your topic to a manageable size and pose it as a problem to be solved or as a research question to be answered. If you have no idea what to write about, you may choose one of the topics from our list. Accounting Term Paper Topics A Company’s Cost Volume Profit Analysis 2017-2018 Budget Research Key Financial Accounting Concepts Advantages and Disadvantages of Accounting Convergence Income Taxes in the USA Accounting Fraud Risks Impact of Accounting Information on the Decision-Making Process Creating a Bankruptcy Plan Debt Financing Role of Accounting in Innovation Management Step 2. Do Research and Document Sources First, think about the general outline of your research. Use brainstorming techniques and make a list of subtopics and keywords that will help you organize your research and stay focused on your topic. A good research is a foundation of your accounting term paper so you should use a broad variety of the most credible and most up-to-date expert resources. You should gather information from databases, libraries, scholarly journal articles, scientific books, online sources, government publications, newspapers, and newsmagazines. While reading, you should make notes and keep track of all your sources. Make sure that you write the whole reference so that you can use it for your reference list or bibliography and citations or if you need to double-check the information. Organize your data and group it into categories that are variations of some sort of outline – you can write a working outline, make a mind map, arrange group notes on a large table, use file cards or combine these techniques. Your point is to organize your information and identify connections among the categories to determine the structure of your future term paper. Step 3. Prepare an Outline and the First Draft Write your thesis statement or statement of purpose and make a final outline that will help you stay on the track when you start writing. An outline is necessary to set out your accounting term paper structure and guarantee that your paper is complete and logical and covers all the relevant information and key arguments. Your outline must reflect how you are going to develop your argument so you should specify every step from your introduction to conclusion. Your term paper should include the following sections. The title should be informative and concise and include keywords of your topic. The abstract should explain your objectives, significance of your paper and your approach to the problem, and summarize your findings. Your abstract should be about 200 words or even less and it is usually written when the rest of a paper is completed. The introduction should provide background information, give definitions of key terms and concepts, explain your specific purpose and organizational plan. If the explanation of the context in your introduction is too long, you should include a separate section that can be called Context/Background/Key Terms. If you need to provide an overview of the existing research on your subject, you can include a separate section called Literature Review. The body of your accounting term paper should present your ideas in a logical, systematic and concise manner. If your paper is long, you should divide your body into sections using headings and subheadings to help your reader see the organizational structure. You should support your argument with relevant evidence and integrate your sources into your discussion. When necessary, provide statistical data, figures, tables, and diagrams with legends. Your task is not just to report the information that you have found in your sources but summarize, explain, analyze, and evaluate it. The conclusion should present a summary of your ideas and suggest some directions for further research, and recommendations. Your recommendations can be written in plain text or presented as â€Å"bulleted† information. You can also explain the significance of your term paper. The references should list sources that you cited in your accounting term paper in an alphabetical order in a proper format specified by your instructor. When writing your first draft, you should keep in mind that it will be revised so there is no need to worry about spelling or focus on punctuation. Write your thoughts freely. At this stage of the writing process, you should focus on the content of your term paper, following your outline and developing your ideas, and use information from your notes. You should use categorized research notes to develop your argument and support the points that you want to make. Include quotations and examples to support your explanation, discussion, argument, and comparison. You should avoid self-editing at this step. Use transition words to link sentences, paragraphs, and sections. You can use single words such as however, but, similarly, phrases or clauses. To make your links more explicit, you might even require using whole sentences. And if your term paper is based on an extensive research, you should use headings and subheadings to make transitions. When you have finished your rough draft, put it away out of sight before you start revising it and making improvements. Step 4. Points to Consider During the Writing and Editing Process When we speak about a well-written paper, we mean that it has to communicate your ideas because if it fails to do it, then it doesn’t matter how profound your research was. In this case, your writing will have no impact on your readers. So the clarity of your term paper is extremely important. How can you achieve that? There are three things that make good writing: effort, style considerations, and technical matters. Write Multiple Drafts Writing drafts and polishing them takes time and efforts and you can never complete a good paper if try to do it on the night before it is due. You should write multiple drafts. Complete your first draft, make it smooth, and put it aside for some days so that you can look at it with a fresh perspective, as objectively as you can. Then reread your draft and improve it. You can repeat this process with your third and subsequent drafts. You will be surprised how many ways you can find to improve what you have written. A good idea is to find a second set of eyes so you may ask someone else to read your accounting term paper, for example, your family member, your friend or classmate or hire a professional editor. Fresh readers can help you notice technical errors and inconsistencies in your argument and organization. Improve Your Style You should also take care of your style: Use active tense and action verbs that generate more interest. Take care of your sentence structure and avoid long and complex sentences. Instead, use simple, short sentences which are more powerful. Watch your paragraphs length. Don’t write making too long paragraphs of over one-page length. Such paragraphs may have more than one idea or redundant statements. You should rewrite them and delete unnecessary text or make additional paragraphs for separate ideas. On the other hand, you cannot write in paragraphs that have only one sentence. Each paragraph should include one topic sentence and a few sentences that develop that sentence or support it with evidence. Always use transitions between your paragraphs because they smooth the reading process and help readers get from one idea to the next one. Use such words and phrases like however, as a result, nevertheless, still, on the other hand, etc. Avoid vague expressions and emotion-laden words. Use words with specific and clear meaning and try to avoid clichà ©s. Remember that the purpose of your accounting term paper is the content. The style can help convey your ideas but it should not distract your reader from the content. Consider Technical Issues You should take care of the technical issues and make sure that your term paper is free of some common mistakes. Check your spelling. You may try to use a technique of professional proofreaders who often read a manuscript backward to check the spelling. Use a good dictionary and spell check software. Be careful of verb tenses and keep them consistent within your paragraphs. Avoid sentence fragments. Make sure that every sentence you write has a subject and a verb. Avoid split infinitives when â€Å"to† and the verb are separated by an adverb. Don’t end sentences with prepositions because that indicates the poor sentence structure. Always make sure that the subjects and the verbs in your sentences agree. Step 5. Revising Your Final Draft When revising your draft, you should check your accounting term paper at every organizational level. First, you should check the overall organization and improve logic and flow. Review the introduction and the conclusion to check their logical flow and effectiveness and review the body to make sure that the discussion is coherent. You should also check your term paper against the outline and verify the logical order of your paragraphs and your ideas. Then you should check the structure and logic within your paragraphs. Make sure that each paragraph has a topic sentence and includes details to support generalizations. Check transitions within and between paragraphs. Check every sentence and improve structure, word choice and fix grammar, punctuation, and spelling mistakes. Your revision may require many readings and each of them may have its specific purpose. At the final stage, when proofreading your accounting term paper, you should also check your documentation and the consistent use of one citation system that was specified by your instructor. Cite all the material that is not considered common knowledge to give credit to the primary sources of information. Check the accuracy of the references list at the end of your term paper. 2 Technical Accounting Term Paper Writing Tips from Our Writing Gurus: Always have a copy of your paper. You will then be able to add it to your graduation portfolio, reference them or highlight the impressive grades. Make sure to save changes in your accounting term paper every 5-10 minutes. This way you will not lose the valuable information.

Effects of Drug Abuse essays

Effects of Drug Abuse essays Many people do not understand why or how other people become addicted to drugs. It can be wrongfully assumed that drug abusers lack moral principles or willpower and that they could stop using drugs simply by choosing to change their behavior. In reality, drug addiction is a complex disease, and quitting takes more than good intentions. In fact, because drugs change the brain in ways that foster compulsive drug abuse, quitting is difficult, even for those who are ready to do so. Through scientific advances, we know more about how drugs work in the brain than ever, and we also know that drug addiction can be successfully treated to help people stop abusing drugs and lead productive lives. Today, thanks to science, our views and responses to drug abuse has changed dramatically. Groundbreaking discoveries about the brain have revolutionized our understanding of drug addiction, enabling us to respond effectively to the problem, (Volkow). Addiction is a developmental disease that begins i n infancy and adolescence and is influenced by a combination of factors involving genes, environment, and an individuals age at first drug use. The genes that people are born with in combination environmental influences of their addiction defenselessness. To addition that, gender, ethnicity, and the mental disorders may influence risk for drug abuse and addiction. Scientists estimate that genetic factors account for between 40 and 60 percent of a persons vulnerability to addiction, including the effects of environment on gene expression and function. Adolescents and individuals with mental disorders are at greater risk of drug abuse and addiction than the general population, (Volkow). Few weakness genes have been found for alcohol dependence and nicotine addiction. Alcoholism is a genetically inherited disease. There are several evidences proving that Scientists at Washington University School of Medicine cond...

LED lighting fixtures market of US Research Paper

LED lighting fixtures market of US - Research Paper Example Third basic benefit LED based light offers are increased life spam performance as compare to conventional lighting technologies. Well designed LED lights gives 50,000 to 100,000 hours of performance or more. Along with these basic benefits associated with LED. These features provides overall cost effectiveness and environmentally beneficial source of lighting (The Climate Group, 2012). 3. Customer Demographic and Market Demographic Lighting industry in US is second in row after China. US demand for s same is projected to increase by 7.5 percent annually amounting to $25.3 billion in 2016 (IES, 2012). This product is not entitled to cater people of certain age, state, sex etc. It is residential as well as commercial product designed for all cost sensitive segment, low income segment. These fixtures provide efficient source of lighting which is need of every house and office. 4. Reasons for Selecting China for Buying China has been selected as a destination for production as it provide s cost effective manufacturing. In year 2012 China has regarded growth of LED lighting industry for next five years as 7th emerging industry. Hence, China is providing considerable support to increase its LED production at local level. To gain this industry specific benefit combined with the low cost labor availability, it has been decided to establish setting in china for buying LED lighting fixtures from China manufacturing firms. 5. Entry Mode Selected It has been decided to enter Chinese market for buying LED lighting fixtures as third party contractors. This decision is based on the fact the currently China is supporting local production to meet its own demand. Chinese... LED lighting fixtures market of US Importing final product to US, share in US market will captured through distributors and retailers. 1. Product and Country Background LED lighting fixtures industry is among the fastest growing industries in world. When account for the Global demand for lighting fixtures, it is projected to jump high above at 6.9 percent annually to $153 billion through 2016 (Global Information, 2012). This rise in demand is contributed by three major sectors: construction, motor vehicles and machinery and commercial and residential consumers (gnom, 2012). ABC plans to introduce LED lighting fixtures for commercial and residential users. Image 1 (Smallwood, 2012) LED lighting fixtures to be sold in US will be imported from China. China has the highest demand for light fixtures and through 2016 it is expected to retain its top position by with additional 36 percent rise in demand.US follow is on second position with 18 percent share in rise in global sales (Tao, 2012). Penetration of LED lighting fixt ures in US and China with growth in future is given in image 2 and 3. High growth in demand in China and across world has resulted in an increased production of LED lighting fixtures in China with government supporting and subsidizing the industry to remain competitive (Hausken, 2011). To cater dumping issues, ABC Company, has initially developed business model based on low frill product, hence, providing product at status which is used to dump the market.

Fibromyalgia Essay Example | Topics and Well Written Essays - 750 words

Fibromyalgia - Essay Example It was observed there is high aggregation of Fibromyalgia in families of Fibromyalgia patients. The mode of inheritance followed is probably polygenic. An association between Fibromyalgia and polymorphisms of the genes in the serotoninergic, dopaminergic and catecholaminergic systems was observed in research. However these polymorphisms are not specific for Fibromyalgia and are associated with a range of somatic disorders and with depression (Buskila 332-8). Stress is often considered as a risk factor for Fibromyalgia It has also been hypothesized that because exposure to stressful conditions can alter the function of the hypothalamic-pituitary-adrenal (HPA) axis, the development of fibromyalgia may stem from stress-induced disruption of the HPA axis (McBeth et al . R992-R1000) There is strong evidence that major depression and fibromyalgia are associated with each other. The symptoms of fatigue, sleep disturbances, and cognitive disturbances that are characteristic of Fibromyalgia are also present in depressive illness. Patients with Fibromyalgia often improve with antidepressant medications. Although current major depression was found in only about 18-36% of Fibromyalgia patients, a lifetime history of depression was observed in 50-70% of the cases in a study (Goldenberg 778-779). Gender and age are the other important risk factors in Fibromyalgia as Fibromyalgia is 10 times more prevalent in women than in men and is most likely to be diagnosed between the ages of 20 and 50 (Chakravarty and Zoorob 247). The most important signs of Fibromyalgia are pain in multiple sites, fatigue, and poor sleep. Patients often complain of low back pain, which may radiate into the buttocks and legs. Also common are complaints of pain and tightness in the neck and across the upper posterior shoulders. The pain may be described as a burning or gnawing soreness, stiffness, or aching. Many patients awaken frequently at night and have difficulty falling back to sleep. Upon waking, many patients feel exhausted and complain of stiffness, which improves as the day passes by. Pain must last for more than 3 months in all four quadrants of the body.Fibromyalgia is diagnosed if there is a history of widespread pain lasting more than three months-affecting all four quadrants of the body and presence of 11 tender points among the nine pairs of sites specified by the American Rheumatology College (Chakravarty and Zoorob 248-249) Many patients with fibromyalgia complain of cognitive difficulties (known as "brain fog" or "fibrofog") such as short and long-term memory problems, groping for words, and poor vocabulary. Headaches, including migraine type, also are common. A feeling of swollen joints without actual swelling, and paresthesias without objective neurologic findings, are considered two important features of Fibromyalgia (Chakravarty and Zoorob 248). As a medically unexplained syndrome, there is no known cure or universally accepted treatment for fibromyalgia, and treatment is typically aimed at symptom management. Along with pharmaceutical treatment, research was done on a variety of alternative treatments for Fibromyalgia with varying results. Short-term exercise programs for individuals with fibromyalgia have consistently improved physical function, especially physical fitness, and reduced tender point pain; however the exercise must be done at moderate intensity and consistently. The exercise should start at intensities below the

The problems encountered while accounting for intangibles are Essay

The problems encountered while accounting for intangibles are accurately identified and explained - Essay Example For example expenditures in research and marketing ill generate cash flows but quantifying the amount of the cash is normally difficult hence their omission in the balance sheet. Secondly, recognition of assets in the balance sheet requires the ability to measure the value or the cost reliably. In the case of intangible assets like marketing or research, reliable measure of value or cost cannot be made because of the uncertainty in the amount of cash flows to be generated is very high (Spiceland, 2009). Further, it may be difficult to determine which assets the expenditures have contributed value for. Moreover, IASB requires that for an asset to be recognized in the balance sheet, control must be determined. The enterprise must have the rights on the assets or control that gives the exclusive benefits to the organization. Skilled staff may thus not be classified as intangible assets because the organization does not own the employees. This makes it difficult to account for the intangible assets especially when there are no legal rights. Finally, assets must result from previous transactions or past events for them to be recognized and classified. This does not posed a very big problems since the purchase price can always be determined if the asset was obtained. Problems normally arise only when the assets are produced by the organization. Internally generated assets cause a problem of determining their existence from a single transaction hence difficult to measure. Organizations must therefore ensure that they account for intangible assets in conformity to the IASB so as to prevent overstating or understating the financial

The negative effects of technology

The negative effects of technology Technology is everywhere. It is a tool that certainly changes the world and how it operates. Many people today are familiar with the technology and its use; it might become extremely important in aspects of our life also evolved in over the past decades and even now made our life simpler, easier, convenient and more comfortable. This notion of the technological development and obvious human capability could cause a massive impact on how the world operates. Unfortunately, nowadays, technologies possibly play both positive and negative rules; depending on how can we invest it. Furthermore, if technology invested and used in useful and positive ways then it might give us a good influence whereas, if it used in negative ways, it will probably cause us a negative influence. In my opinion, it seems that technologies have had a great effect on today’s lifestyle. On the other hand, there are many people omit to believe about some negative effects that related to the use of technologie s. This essay will focus on the extent to which negative and positive influence of the technology on some areas of the human’s lifestyle. HT Media Ltd (2014) argues that the characteristics of technology certainly provide unlimited belongings while their negative influence on personal relationship may be examined methodically also it could take too long time to recognize the problem, so we should re-study the function of the technology impact on our lifestyle. A part from this, it sometimes makes us restive and confused. These harmful impacts might produce serious problems that we should deal with. Thus, it may be observed that the principle accessibility of technology may reduce the distance between us in order to the growth of the social relationships, and then we might need much more technologies to keeping and strengthening our personal relationships. It could also possible say that the personal relationships possibly changed significantly. Several people might become used for intelligent and modern devices such as computers, laptops and phones. Thus, they could browse the Internet and will may use the most common social networking applications like Twitter, Skype, Facebook, WeChat, WhatsApp, etc. The communication technology and social sites certainly provided interaction smother and easier with each other, whereas, also have certainly provided public separated from another people because that it could reduce the demand to make communication face-to-face conversation. As a result, it is fair to say that the impacts of those social networking sites are very obvious not only on our personal relationships, but also on many parts of our routine such as privacy, freedom, person’s independent and education (HT Media Ltd, 2014). The relationship between the students and their families and friends could have a massive effect not just on the health such mental and physical problems. In recent years, many people spend a long time of their day in front of the systems and electronic devices, which might lead to obesity and lastly a great threat to the health, but also on the education. What is more, the family probably support student to achieve the aim of their studies, and may help them to reduce the harmful impacts of stressful life actions due to; there are some students could live a lone which might make them more socially separated, and they may become more relay on the modern electronic devices to getting on engagement and social support. Thus, students certainly use the Internet to communicate frequently with friends and family by emails and text messages being the favourites instruments and technology devices (Weber, 2003). Certainly, some technological developments might cause populaces to be distracted, too worried, and gradually out-of-the-way also many people may be tangled in many numbers of societies with the technologies today however; the property of these relationships might make people feeling qualitatively empty. Clearly, technology has had a reflective impact on what it means to be social Robert (2014). In figure (1) shows communities, social networking sites, and today’s communication tools that use it students. This study of students and technology observed that 97 percent of students graphed used social networking sites to stay in touch with their friends. As a result, technology might have strongly affected to students on their personal relationship. Source: Robert (2014). Pew Internet American Life Project (2002) suggests that nowadays, generation of the learners that attend to the institutions of study like universities, colleges and schools could be have unprotected to technology so early and they have been more familiar with it. In the same way, Anderson (2001) states that about twenty percent of the learners attend to schools are used modern electronic devices, when they were between 5 and 8 years old and all these children certainly activated using the computers whenever they increased using it as well. In one sense, there are many reasons for huge uses of the Internet and the technology could be connecting with family, classmate, and friends. It seems that some communication applications and sites like Email, MySpace Twitter, Facebook, YouTube, WeChat, LinkedIn, Tango and scores of others by these all sites we could contact each other in any position on over all the world easily and smoothly. Lickerman (2010) mentions that it appears that these fantastic ways and interconnectedness might be solution of our problems. In fact, it may be too expensive. Furthermore, there is a strong connection between technologies and education. Technology may rapidly blossom in the last twenty years. It would become not just a familiar tool, whereas also certainly improved the knowledge and our skills of the research as an educator. Moreover, it would engage us to study since it could be easy to access and able to share learning materials. Educational technology could be a study and moral training for facilitating teaching and improving performance also it in education may be just an additional chance to achieve education, if we do not time or opportunities to do it another way. In that case, then it could result in the good changes of pedagogy and teaching ways all over the world in order to we could observe the advantages that educational technology and also might create educational chances for students and teachers. On the other hand, it might have a negative effect on students at classroom, which causes no controlling device use, distractions, the risk of cyber-bullring and limiting face-to-face communication due to the difference in available a wonderful technology and preparation needed for operating technologies in teaching could also discover various disadvantages (Sosnowski, 2014). Above all, there is no universal argument in the legal society about organization of the computer crime, probably just one reason for that which certainly the rapidly developing state of computer technologies day by day. In 1979, U.S. Department of Justice Publication, divided computer crime into three main parts: First of all, Computer abuse †¦the broad range of international acts involving a computer where one or more perpetrators made or could have made gain and one or victims suffered or could have suffered a loss† .In the Second part, Computer crime †¦Illegal computer abuse implies direct involvement of computers in committing a crime. In the last part, computer related crimes †¦any illegal act for which a knowledge of computer technology is essential for successful prosecution†. In short, these definitions of these parts possibly become cleared by the massive production of computers and electronic devices related products over a few years ago. Thus, the development of effective computer network security law and public policy could not be accomplished without co-operation between the technical and legal communities. Unfortunately, in many countries there are no substances of laws that could protect a persons privacy when they browse the Internet. The rules that try to set a standard of privacy are substances of the laws beginning with the constitution and remaining down to local laws. These laws are not geared for the Internet. These laws may be to protect a persons informational privacy. In the other way, privacy might be one of the most conditions where technology effects significantly signs both the real and the practical landscape. There are a number of demands where in order to increase personal privacy sources, especially in the private areas, demand a great deal of personal information. So the information in the right sides makes the chances for a huge convenience, allowing people access and share information more methodically associated to them. In contrast, the incorrect sides, this information might cause confusion on individual in the shape of financial damage, or identity stealing. Some agencies sector might be going as far as to secure the information and the law enforcement (Hale, 2005). Hale (2005) states in report explaining identity hazards that face recognition technology (FRT) might lead to a full investigation personal freedom prohibiting privacy as organization might use it to detect people at anytime and location. Clearly, it might lead to eliminate not just people’s freedom, but also their independence as well. To sum up, the usages of technologies on various areas of the human’s lifestyle could be has both positive and negative consequences. Great site by the way, the connecting technologies in the educational process might makes education enjoyable and more comfortable for the educators and the learners as well and also helps to combine connection education and employment. The technology should be used when it completely benefits us also when it is needed as well and people should try to communicate with each other by meeting in order to improve their society. In contrast, it is not possible to reverse the negative effects of technologies; people should try to avoid it in order to get benefited which helps us in money saving and use it more comfortable and securable. The larger our sense of the freedom and independency as human, we continually try to free ourselves from the limits forced by nature, society, and a new technologies which may lead to more control on our lifestyle. It appears that the use of these technologies probably increasing annually that let us nowadays to look at it more critically. References: 1)- Anderson, K. J. (2001). Internet use among college students: An exploratory study. Journal of American College Health, 50 (1), 21–26. 2) HT Media Ltd, (2014) Technology and Social Relationship. The Financial Express, 1 Mar. Available at: http://ezproxy.bcu.ac.uk:2073/docview/1503206602?accountid=10749. 3) -Hale, B. (2005). Ethics, Place, and Environment. Rutledge Publishing. 8(2). 4)- Robert, J. (2014). Dimensions Of Leisure For Life. Human Kinetics. Available at: http://www.humankinetics.com/excerpts/excerpts/technology-can-have-positive-and-negative-impact-on-social-interactions [Accessed 24 Aug 2014]. 5)- LaRose, R., Eastin, M. S., Gregg, J. (2001). Reformulating the Internet paradox: Social cognitive explanations of Internet use and depression. Retrieved April 2, 2005, from: http://www.behavior.net/JOB/ v1n2/paradox.html. 6)- Likerman, A. (2010) The Effect of Technology on Relationships. Happiness in this world. Available at: http://www.psychologytoday.com/blog/happiness-in-world/201006/the-effect-technology-relationships [Accessed 20 Aug 2014]. 7) Pew Internet American Life Project. (2002). The Internet goes to college. Washington, DC: Author. 8) Sosnowski, J., (2014) Advantages and Disadvantages of Technology in Education. Ehow contributor. Available at: http://www.ehow.com/about_4815039_advantages-disadvantages-technology-education.html#ixzz1DSB9fPaG [Accessed 16 Aug 2014]. 9)- United States Department of Justice (1979). Computer Crime, Criminal Justice Resource Manual.[online].Retrieved October 1999,from: http://www.studymode.com/essays/Computer-Security-And-The-Law-804.html [Accessed 19 Aug 2014]. 10)- Weber, L. (2003).Relationships Among Spirituality, Social Support and Childhood Maltreatment in University Students. Counselling and Values. 47 (2), pp.82–9 1

Film Essay - Cultural Turmoil in Francis Ford Coppola’s Movie, Apocalyp

Cultural Turmoil in Francis Ford Coppola’s Apocalypse Now The era of the 1960’s was one of change, just like so many of the enduring songs say. With words like revolution and freedom being used to promote movements that changed our society forever. The most important being the Civil Rights movement, and arguably the most influential: the sexual revolution. While great new ideas and beliefs were starting to take root, morals and social constructs that had been established were endangered of being lost in the mix. The moral code that had endured for so long was suddenly overlooked, or overpowered by a generation that was not interesting in listening to the older, conventional generations. The pressure to find new ways of thinking made it hard to know what was right and what was wrong, to know which beliefs to hold on to and which ones to replace. Francis Ford Coppola’s â€Å"Apocalypse Now† reflects the cultural turmoil that developed in the 1960’s. Coppola uses the knowledge of a person who lived in that time to magnify musical, cultural icon, Coppola uses Willard to show the content of the film surpasses the content of the meaning. Captain Kilgore is the tyrannical irresponsible leader, and Lance is the youth who is a victim of his time. Coppola’s portrayal of the Vietnam War could be considered amplified by his artistic imagination. What sets the Vietnam War apart from previous war--the World Wars-- is that this was the first war that was televised. For the first time in history true to life visuals were broadcast into the homes of American civilians as the war was happening. The perspective of war changed forever. When Coppola set out to recreate the events in Vietnam in 1979, he did it with this knowledge th... ...lings, funneled through the immature emotional matrix of soldiers. This is more than just a movie, it's an exploration of the cultural ramifications that came during the 1960’s, in part because of the Vietnam War. Works Cited Brantlinger, Patrick. â€Å"Heart of Darkness: Anti-Imperialism, Racism, or Impressionism?†: Case Studies in Contemporary Criticism. Ed. Ross C. Murfin. Boston: Bedford, 1996. Conrad, Joseph. â€Å"Heart of Darkness† Case Studies in Contemporary Criticism. Ed. Ross C. Murfin. Boston: Bedford, 1996. Coppola, Francis Ford. â€Å"Apocalypse Now†. Omni Zoetrope Studios, 1979. Grieff, Louis K. â€Å"Soldier, Sailor, Surfer, Chef†: Conrad’s Ethics and the Margins of Apocalypse Now. Lit-Film-Quarterly. 20.3(1992): 188-98. Miller, J. Hillis. â€Å"Heart of Darkness Revisited.†: Case Studies in Contemporary Criticism. Ed. Ross C. Murfin. Boston: Bedford, 1996.

Bribery Scandal @ Siemens

Case Analysis by Steve Akana steve. [email  protected] edu BUS 685 Global Business Management Case 1 – The Bribery Scandal at Siemens AG Overview The report will analyze the case study and discuss the bribery scandal at Siemens AG. The author of the case study paints a picture of a successful and arguably dominant multi-national firm, with a reputation for a war chest of competencies and innovative products. The obvious question, then, is why would a firm with this resume and list of global achievements become involved with corruption and criminal behavior?Therefore, the case study raised questions such as the accountability of senior managers to the rampant corruption occurring in global divisions. Summary On November 15, 2006, 30 offices and private homes were raided by 200 police officers, tax inspectors, and prosecutors in Munch and other cities in Germany to investigate suspected bribery, embezzlement of company funds, and tax evasion. Five Siemens employees were taken into custody in connection with the case. Swiss prosecutors were also involved in the raids because they had an independent investigation on three people connected to Siemens, which launched in 2005.As a result, there was â‚ ¬420M of questionable payments made over a sevenyear period from 1999 to 2006. Official Siemens records showed the payments as having gone to external consultants. It was determined, however, that the funds were actually paid to foreign purchasing officials and that the expenditures coincided with the procurement of â€Å"fixed-line line telecommunications business in various international markets,† including Italy, Puerto Rico, Greece, and the United States. Siemens acknowledged that certain company employees were engaged in fraud, and the damage to the company could be around â‚ ¬10-30M.Because of the fraud Siemen’s was burdened with an additional â‚ ¬168M in income tax charges since 1999. Their net profit was restated from â‚ ¬3. 106 B to â‚ ¬3. 033B. By the spring of 2007, two former Siemens managers were convicted of embezzlement of company funds (â‚ ¬6M) for the purpose of bribing foreign officials to win a natural-gas turbine contract. The employees argued that their actions did not violate any laws, resulted in no personal gain, and were taken solely for the purpose of improving Siemens’ positioning.They argued that they worked only to secure a lucrative deal in which the payments were required by Enel management as part of the standard bid process. In fact, Siemens AG argued that the court order requiring forfeiture of earnings from the contract, prior to 2002 when the German government instituted a law prohibiting bribes to private officials abroad, specifically, had no basis in law. Analysis It took approximately 200 government officials, made up of police officers, tax inspectors, and prosecutors to indite five Siemens employees.The result was that the company was fined â‚ ¬30M, which wa s approximately 7% of the total â‚ ¬420M in bribes Siemens paid out. Combined, Siemens lost a total of â‚ ¬450M in 2006. Therefore, the company had to restate their net profits for 2006 from â‚ ¬3. 106B to â‚ ¬3. 033B. The adjustment was a mere 1. 4% of their total net profits in 2006. Two Siemens employees gave out bribes worth â‚ ¬6M in order to win contracts. The punishment for these briberies was a fine of â‚ ¬44M; however, the contract awarded to Siemens was worth â‚ ¬450M.Therefore, the company’s gain was a profit of â‚ ¬406M. The penalties Siemens paid were roughly 10% of the overall profit made from the contract. So was it worth it for Siemens to engage in criminal behavior? The punishment they received of paying fines varying up to 10 percent were only a drop in the bucket compared to the profits they gained. So from the viewpoint of a Siemens employee who is willing to break the law in order to gain large profits, it was definitely worth it.A s a matter of fact, if a company anticipates the percentage of penalties that will be applied for breaking the law, they could actually build that figure into their contract award fee and then move on with the business as usual. Furthermore, in addition to the financial repercussions Siemens experienced, the case study also mentioned damages to their reputation. In the end, however, Siemens’ growing profits did not reveal any decreases due to a damaged reputation. By 2011, Siemens ended up making more money than they had in the last five years, since 2007. From 1999 to 2006, their combined net income was â‚ ¬26. 3B (over seven years), and from 2011 to 2007, their combined net income was â‚ ¬31. 95B (over five years). Discussion Questions 1. Is unethical behavior the cost of doing business? What exactly is the role of Senior Managers? 2. Was Siemens penalized enough? Should fines be used as a deterrent to bribery? Are these the effects of the absence of adequate laws or weak enforcement practices? 3. Relativism vs. Normativism (Co-Determination Law). Relativism is the idea that ethics and morals are based on the context of a situation; the people involved, and their beliefs.Normativism is the idea of universal law based on what is good for everyone alike. So in this situation, would it be more appropriate to view Siemens’ actions in the context that they were simply trying to make profits? Conversely, would it be more appropriate to view the situation as what might be good for one company is not good for others, creating an unfair playing field? Would you apply relativism or Normativism to this case study when examining the Co-Determination Law? 4. Can you discuss in your own words, what is the difference between lobbying and bribery?Recommendations 1. Executive Ethics Program – Mandate that anyone equal to or above a director level to undergo a specialized business ethics and regulations program for executives. We should hold the gov ernment responsible to provide this training. The program would be taught by people who enforce the law, such as litigation lawyers and prosecutors. Training the people in the company at the level where the bribes derive from is much more appropriate than mandating a company-wide training where only lower level employees will end up receiving this training. 2.Levy Stricter Fines – Any company caught giving bribes for any reason will not be allowed to keep the profits they made as a result from the contracts won. The fines the company will owe to the government will be the equivalent to the gains received or the potential value of the contract being awarded. If the company is found guilty, they must walk away from the contract, allowing other companies that did not break the law to rebid on the contract. 3. Two Years of Probation – companies that break the law will not be allowed to bid on any contracts in the industry in which the contract existed, i. . a contract with an Energy Company would prevent further bids on any contracts in the energy industry for two years. Lessons Learned 1. 2. 3. 4. A strong ethical culture is critical for effective corporate governance. Merely publicizing the need for integrity won’t bring it about. Senior executives need to know what is going on throughout the organization. Strong internal control is more important in a widely dispersed and decentralized company. 5. A focus on â€Å"making the numbers† will never be successful in the long run. Questions still needing to be answered 1.How acceptable are bribes and kickbacks in industrialized countries? 2. Who will go to jail, and how much will the financial settlements cost Siemens? 3. What will be the effect of the scandal on Siemens’s strategic plans to acquire/dispose of business units? 4. Where were the internal and external auditors? 5. Can an outsider like new CEO Loscher really change an entrenched corporate culture? Reference Deresky, Hel en. (2011). International Management: Managing Across Borders and Cultures (7th Edition ed. ). Upper Saddle River: Prentice Hall.

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