...Technology in Society 31 (2009) 342–349 Contents lists available at ScienceDirect Technology in Society journal homepage: www.elsevier.com/locate/techsoc The politics of airplane production: The emergence of two technological frames in the competition between Boeing and Airbus Alexander Z. Ibsen* University of Arizona, Department of Sociology, P.O. Box 210027, Tucson, AZ 85721-0027,United States a b s t r a c t Keywords: Airplanes Boeing Airbus Two-party democracy Frames Technological philosophy Economic models of technological innovation, as well as modern sociological approaches to the study of organizations, predict that two-actor markets will eventually evolve into one dominant technological logic. Why is it, then, that the only two global manufacturers of large commercial airplanes have developed diametrically opposed technological philosophies? Based on secondary historical sources, this article employs a theory of twoparty democracies from political science and the theory of sociotechnical frames to explain why Boeing pilots are allowed ultimate command of their aircraft whereas Airbus confers this authority to the flight computer. Ó 2009 Elsevier Ltd. All rights reserved. 1. Introduction For anyone who has ever flown on a large airplane owned by an airline based in an affluent country, the chances are almost exactly 50% that the plane will be made by Boeing Commercial Airplanes, and 50% that it will be made by Airbus S.A.S. At the same time, it is 100%...
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...[pic] SCHOOL OF ACCOUNTANCY COLLEGE OF BUSINESS UNIVERSITI UTARA MALAYSIA COURSE CODE : BKAA3023 COURSE NAME : AUDITING AND ASSURANCE II PRE-REQUISITE : AUDITING AND ASSURANCE I _____________________________________________________________________ 1. SYNOPSIS This is a continuation of Audit and Assurance 1. It intends to strengthen and enhance the students’ understanding in auditing. Among the topics that will be discussed are code of ethics, auditors’ liability and in-depth explanations on analytical procedures, computer assisted audit techniques, audit sampling, materiality and audit risk, group audit and current issues facing the auditing profession. This course will justify other activities than financial statement audit that can be performed by a public accountant like performance/operational audit, internal audit and compliance audit. 2. COURSE OBJECTIVES This course intends the student: 1. To comprehend applicable regulations, legal responsibilities and ethical standards and current issues facing the audit profession. 2. To appreciate the concepts of internal control system and the use of computer assisted audit techniques in auditing a computerised environment. 3. To understand and apply audit risk, materiality, and statistical and non statistical audit sampling techniques. 4. To be familiar with related issues in audit completion, group audit, internal audit and related audit services and other services that...
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...STATE UNIVERSITY OF NEW YORK AT BUFFALO School of Management MGT 401– Public Policy, Law and Management Professor Hibschweiler Semester: Spring 2013 Office: 362 Jacobs Office telephone: 645-3911 Class Sessions: S2T T/Th 9:30 – 10:50 Jacobs 122 S3T T/Th 11 – 12:20 Jacobs 320 Office Hours: Mondays/Wednesdays 10:30 – 12:00 and by appointment. E-mail: ah33@buffalo.edu INTRODUCTION: This course focuses on the regulatory and policy implications of the interaction between government and private business entities, including corporations, partnerships and other business forms. The class is designed to help students understand the legal environment in which business organizations operate. It also will examine the role of ethics in business decision-making and the distinction between ethical and legal constraints. The course will include a discussion of contract law and also specific legislation affecting business and management, including securities regulation and the Sarbanes-Oxley legislation of 2002. Additionally, it will consider other methods by which government regulates business or affects business policy decisions, including by operation of the legal system. REQUIRED TEXT: Beatty, Samuelson, Jennings Legal Environment - University at Buffalo (Cengage Learning 2010). SUPPLEMENTARY MATERIALS: Students will be expected to be conversant on current events germane to topics discussed in this course. It is RECOMMENDED that students subscribe...
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...[pic] Introduction to American Business College of Adult Professional Studies Course Number: BUS105 Syllabus Course Overview Introduction to American Business will take you on a journey of understanding the science of business. Even though new business applications are emerging some foundational principles remain unchanged. This course will include both basic business applications and new emerging trends. As you read the material and interact with classmates you will gain a greater understanding of entrepreneurship, quality of life, revenue, profit and loss, risk taking, production and return on investment. The course will highlight the importance of finance, the role of a financial manager, where to get long term funding and how to finance large capital. The financial principles that are taught will have applications to you personally. You will learn about controlling your assets, building a capital account and planning for your retirement. American business is an ever-changing science. Today’s businesses are challenged with global competition and faster technological changes; these changes will have a direct impact on you as a manager. The information and learning activities presented in the course will help you to examine up-and-coming business strategies that influence traditional management. You will learn about management approaches that are more customer-driven than they were a decade ago. You will understand and study the necessity of developing...
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...Final Course Frequently Asked Questions (FAQs) -------------------------------------------------------------------------------------------------------------------------- 1. When student is admitted for CA Final Course? Student after passing Intermediate/ Professional Education (Examination-II)/ Professional Competence Examination/ Integrated Professional Competence Examination (IPCE)/ Intermediate (IPC) Examination in its entirety can enroll for CA Final Course. Students, who pass IPCE / Intermediate (IPC) Examination in its entirety, are required to register for Final course immediately and start preparation for Final Examination. 2. What is the Final Course registration fee payable by students who passes Integrated Professional Competence Examination (IPCE)/ Intermediate (IPC) Examination? Student who has passed Integrated Professional Competence Examination (IPCE)/ Intermediate (IPC) Examination are required to pay the following fee while registering for Final Course: Admission to Final Course Registration Fee (INR) Registration Fee (US$) After passing IPCE/ Intermediate (IPC) Examination Rs. 10,000/- + Rs. 2,000 towards Article Registration Fee, if not paid earlier 750 + 50 towards Article Registration fee, if not paid earlier 3. What are the eligibility criteria for different scheme to appear in the Final Examination? Eligibility criteria for appearing in the Final examination are given below: Sl. No. Category of Students Eligibility Criteria to...
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...Adequacy of Legal Protection for Auditors Loganathan Krishnan Department of International Business, Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman, loganathan@utar.edu.my This paper was presented at the International Conference on Emerging Issues in Public Law: Challenges and Perspectives, Faculty of Law, Universiti Teknologi MARA (UiTM), 13th to 14 December 2011, Shah Alam, Malaysia. ABSTRACT In Newton v Birmingham Small Arms Co (1906), the English court made it clear that the rights of auditors cannot be abridged nor restricted by any regulations of the company. This is to ensure that the auditors’ rights are secured. The rights are unqualified and this will enable auditors to discharge their role and duties effectively. Additionally, the Companies Act 1965 (CA) gives substantive powers to enable auditors to carry out their duties effectively. This is because if their hands are tied, they will not be able to uncover any wrongdoings by the company’s management. In fact, any one who obstructs their duties, is in breach of the CA. Auditors have a right of access at all reasonable times to the accounting records and other records, including registers of the company. Moreover, the CA provides that auditors enjoy qualified privilege in certain circumstances. Thus, this study investigates imperative issues on the office of auditors concerning rights, powers and privilege. This is to strengthen the role and duties of auditors to bring about a more...
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...FEES AND CHARGES FOR 2011 Web Page www.ru.ac.za/fees (1) GENERAL INFORMATION Liability for fees Liability for all fees begins as soon as completed application forms are submitted to the University and the student is accepted. The signing of the application form establishes the legal liability of the student and his/her other funder for the payment of all fees as determined by the Council. This can vary according to the student's circumstances. These fees are published in the annual Rhodes University Calendar, and are available on the WEB. In any discussions or negotiations about fees, it will be assumed that a student and his/her other funder have made themselves aware of the provisions of this section and of the equivalent fees schedule. While the University attempts to keep fees as low as possible, student fees usually increase annually by approximately 10% per annum. Ignorance of the fees payable does not provide grounds for avoiding liability for any fees due and payable. Alteration of fees The University Council reserves the right to alter all fees payable to the University, or to impose a fees surcharge if circumstances require it. In the case of an alteration of fees...
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...Student Number: Assignment Title: BE Reaction Paper 2 Course Code: RSM 1160 HF Course Title: In submitting this work for grading, I confirm: That the work is original, and due credit is given to others where appropriate Acceptance and acknowledgement that assignments found to be plagiarized in any way will be subject to sanctions under the University’s Code of Behaviour on Academic Matters. 1002799750 Business Ethics Section #: 1 2 AM Professor Name: 3 PM Richard Powers 4 5 Please pay attention to the course outline for specific formatting requirements set by instructors. Assignments are to be submitted using student ID numbers only; do not include your name. Please note that assignments that include names or that do not have the box below checked will not be graded. Please check the box and record your student number below to indicate that you have read and abide by the statements above. ☒ 1002799750 Final Page Grade:_________ MAPLE LEAF FOOD OR MADLY BAD FOOD? Another food safety issue in developed country 1. THE CONTAMINATION Born and raised in Asia, I’m not surprised to hear story that chemical pesticide is overused by farmers, that even multinational company such as Nestle withdrew billion of rupees worth of Maggie instant noodles over unsafe level of lead or that baby products were adulterated with melamine which is known to cause renal and kidney stones. Even though in some scandals...
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...What is internal control? Why is internal control important in organizations? Internal controls are processes established by a business or organizations board of directors, management and other personnel to provide reasonable assurance for that businesses objectives in effectiveness and efficiency, reliability of financial reports and compliance with laws and regulations. Internal controls are used to safeguard businesses assets. They help a to establish guidelines within a business and makes sure that everyone within that business follows those guidelines and procedures. Internal controls are important because without them a business would be more susceptible to fraud. Internal controls are used to prevent people from stealing from a business and to make sure all the rules are followed. Feedback: Internal control is a system of policies and procedures designed to help an organization run more efficiently and effectively. Without strong internal control, an organization is much more susceptible to various forms of risk which can compromise its operations and its financial reporting. What are the four basic purposes of internal control? Give an example of each one. The first purpose of internal controls is to safeguard assets. Internal controls should protect your assets such as cash. One internal control that helps with protection of assets is the segregation of duties, another is sequential numbering of checks or locking checks in a safe place. The second purpose is to ensure...
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...1. Introduction And Brief History The concept of conciliated settlement of disputes is not alien to the traditional Indian culture and social life. Nyaya Panchayats and Gram Panchayat provided seats for resolving the disputes in rural areas on an immediate basis. Generally, any crime or civil dispute used to be resolved within the village itself. Either village elders or caste elders or family elders used to facilitate the process. The introduction of Lok Adalats added a new chapter to the justice dispensation system of this country and succeeded in providing a supplementary forum to the victims for satisfactory settlement of their disputes. This system is based on Gandhian principles. It is one of the components of ADR systems. It is an Indian contribution to the world jurisprudence of ADR. Lok Adalat (people’s courts), established by the government settles dispute by the principles of justice, equity and fair play, which are the guiding factors for decisions based on compromises to be arrived at before such Adalats. The camps of Lok Adalats were initially started in the state of Gujarat in 1982. The first Lok Adalat was organized on 14th March 1982 at Junagarh. Maharashtra commenced the Lok Nyayalaya in 1984. The movement has now subsequently spread to the entire country. The reason to create such camps was only the pending cases and to give relief to the litigants who were in a queue to get justice. 2. Statutory Provisions Eminent judges of the Supreme Court and...
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...JMJC Chocolates Partnership Business Simulation In Partial Fulfilment of the Requirements for the Fundamentals of Accounting 2 By: Joan Patricia Castillo Meg Angeli R. Llanto Joshua Rusit Carlie Loyola ACKNOWLEDGEMENTS This partnership is made possible through the help and support from everyone, including professors, friends and family. First of all we would like to thank God for the strength, clear of mind and guidance to make this business. We would like to offer our special thanks to the customers and friends who buy and love our product. They help us to make our business had income. We are particularly grateful for the assistance given by our parents. They give us money to have capital in our business. Also we would like to extend our thanks to Mrs. Yolanda Castillo to her time and dedication to make this product. Thank you to her delicious cream o chocolate and marshmallow chocolate. We are here because she let us brought her product. Finally, we would like thank our professors Mrs.Emelita Bunyi and Mr. Raphael Iuri Gervasio, to their guide and suggestion to this project. We are glad that we had professors like them. TABLE OF CONTENTS I. | Business Profile | II. | Mision and Vision | III. | Introduction | IV. | Executive Summary | V. | Company Description | VI. | Target Market | VII. | Competitors | VIII. | Competitors' Analysis | IX. | Marketing Plans and Strategies | X. | Products | XII. | Operations | XIII....
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...aslee@stcloudstate.edu, but the D2L Discussion Board is the preferred method for asking questions about the course. Office Hours by email as needed daily. Pre-requisites: None, but you will need to do basic arithmetic and algebra in this course. Required Textbooks: 1) Life in the Universe, Bennett, 3rd edition, ISBN-9780321687678. This book is your main instructional resource - be sure to read all of the assigned chapters. ***You do NOT need the access code. You do NOT need the latest edition. Other required materials: Regular and reliable Internet access to complete assignments. Grades: Grades will be determined from scores achieved on TESTS, QUIZZES & ACTIVITIES. The lowest 25 % of Quizzes & Activities will be dropped. Work Percent of Final Grade Best 3 out of 4 Test scores 50% Reading Quizzes (Best 75%) 25% Activity scores (Best 75%) 25% Total 100% The basic grading scale is: 100 –90 A 89 – 80 B 79 – 70 C 69 – 60 D 59 or lower F Tests: The tests are proctored, which means that you must show photo identification to 1 someone who administers the test. The exams are given on the SCSU campus (or another location approved by Continuing Studies) in a room with computer access. The Tests will be multiple choice and no reference, texts or calculators are...
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...accounting and auditing practices. The issue of regulation within the accounting profession has been highly contentious and led to many debates. Those in favour of a free-market stress that market forces will optimise the allocation of resources and as such regulation is not necessary. Whilst those opposing this view believe that markets are imperfect and as such outside intervention in the form of regulation is required. Both sides hold valid arguments as to why regulation is or is not necessary and this paper shall examine these opposing views before providing an informed opinion. The anti-regulation or free-market approach to accounting is one that has been subscribed to for many years. The main thrust of the American Institute of Accountants in 1934 was anti-regulation, they stressed that, “no attempt [should be made] to restrict the rights of corporations to select detailed methods of accounting deemed by them to be best adapted to the requirements of their business” (May 1934, 80). The argument behind this notion is that the natural market forces or the “invisible hand” of the market will ensure self-regulation. Ross (1979, 379) implies this when he writes, “…disclosure regulations are generally neither required nor desirable, since left on their own, firms will have incentives to report accurately”. The belief that firms have internal incentives to report accurately is the crux of signalling theory. This theory holds that firms can increase their value through full disclosure...
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...The fundamental Principles ( COBIC ) Integrity Members should behave with integrity in all professional, business and personal financial relationships. Integrity implies honesty, fair dealing and truthfulness. Objectivity Members should strive for objectivity in all professional and business judgments. Objectivity is the state of mind which has regard to all considerations relevant to the task in hand or fair judgment. Professional competence Members should not accept or perform work which they are not competent to undertake unless they obtain such advice and assistance as will enable them competently to carry out the work. Confidentiality Be prudent in the use and protection of information acquired in the course of duties. Not to use information for any personal gain or in a way that would be contrary to the law or detrimental to the ethics. Professional behavior Members should behave with courtesy and consideration towards all with whom they come into contact during the course of performing their work. Ethical threats Self-interest threat It occurs when auditor could benefit from a financial interest in an audit client. Self review threat It occurs when the audit from a member or audit team put itself in a position of reviewing the subject that previously the member is responsible Familiarity threat It occurs when auditor has a close relationship with the client Advocacy threat It occurs when the audit from a member of the audit team promotes/support...
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...ALLIED AMERICAN UNIVERSITY Personalized. Flexible. Dedicated. Online Programs – Individual Support – Open Enrollment – Ease of Transfer Credits UNIVERSITY CATALOG 2013 Seventh Edition 22952 Alcalde Drive, Laguna Hills, CA 92653 Phone: (888) 384-0849 ∼ Fax: (949) 707-2978 7:00 A.M. – 5:00 P.M. (Monday – Friday) Email: info@allied.edu Website: www.allied.edu KEY STAFF AND FACULTY Charlotte Hislop, Ph.D. Candidate, President/CEO Bonny Nickle, Ed.D., Provost Eric Sharkey, M.Ed., Director of Education Bill Luton, Ph.D., Director of Assessment and Dean of Business Carlo Tannoury, Ph.D. Candidate, Dean of Computer Information Systems Patricia Drown, Ph.D., Dean of Criminal Justice and General Studies C.J. Bishop, M.B.A., Institutional Research Frank Vazquez, Operations Director Parrish Nicholls, J.D., Director of Compliance Lindsay Oglesby, Admissions Director Abby Dolan, B.A., Registrar Sasha Heard, M.B.A., Student Services Manager Barbara Jobin, B.S.B.A., Career Center Manager Hugo Aguilar, B.A., Chief Financial Officer Richard Madrigal, B.A., Financial Aid Officer As a prospective student at Allied American University, you are encouraged to review this catalog prior to signing an enrollment agreement. You are also encouraged to review the student performance fact sheet which must be provided to you prior to signing an enrollment agreement. This catalog is not a contract between the student, AAU, or any party or parties. Reasonable effort was made at the time this document...
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