Free Essay

Ethical Paper - Bill Services

In: Business and Management

Submitted By lovedeepb
Words 3424
Pages 14
Ethical Issues – Bill Services

There are many ethical issues going on with Bill that will affect his business and our firm

legally and financially. Here are some of the issues:

1) He is planning on filing for divorce. His wife, Rotunda is a large and violent woman

who has spent every penny Bill has made over the years. She has a moustache, missing a

few front teeth and generally not a nice person.

Ethical issues:

Bill and Rotunda’s marriage seemed to change after the birth of their last child.

Rotunda’s personality changed and she even put on extra weight. Rotunda continued to spend

every penny of her husband’s hard earned money. Ethically, he has every right to want to

file for divorce. Bill using the fact that she has a moustache and missing teeth are not a factor

here. The mention of Rotunda being violent could be an issue as the divorce proceedings are

under way.

Choosing to divorce a person should be based on something that isn’t going quite right.

You do not need to have a specific reason at all to request a divorce, but most states do have the

option of using one of the grounds for divorce as your reason. Having one of these reasons can

help your case, but if the two of you are not happy, then a no fault divorce would be the way to

go. You are both on level ground and can go your separate ways without your record being


Choosing to get a divorce is not always an easy decision for either party. Sometimes there

is a very good reason to get the divorce and other times, the two people have just grown apart

and no longer wish to be together.

Whatever the reason, the couple can expect to state such reasons at some point along the

process. There are really two types of divorces, which are no fault divorces and fault divorces.

Legal issues:

Bill is filing for divorce because of behaviorally and physical changes in his wife

Rotunda but Bill is not doing anything illegal here.

Financial issues:

Bill is planning to file for divorce and divorce can have dreadful effect on his business

particularly through the cost of final settlement. If there is no prenuptial agreement, the assets of

the spouses are generally split into two. If the business is worth a lot of money the primary

spouse (Bill) may not be able to buy out the other partner. It might require sale of some or all of

business to finance it. Bill Services will be valued during divorce proceeding and it may result

into an audit

2) To compensate for a horrible home life, Bill began to run around and made many

friends at the local bars. In fact, he began to tell you that he now has 3 mistresses, none of

which know about each other.

Ethical issues:

Bill is running around with 3 mistresses and has not yet filed for divorce. He is

being unfaithful and committing adultery. Ethically, it is wrong to have mistresses

when you are still married. One of the main reasons couples file for divorce is because one or

both parties are cheating. This situation gives Rotunda ammunition in court when the divorce

proceedings take place.

Financial issues:

Bill is cheating on his wife with three mistresses. He is committing adultery, that’s why

there are more chances that his wife will get the custody of their children. He will end up paying

child support and alimony. The actual financial effect of the divorce will depend on alimony and

child support court orders. If one or more spouses disagree with the divorce terms then the legal

fees will increase by a large amount.

3) As Bill wants to build up a nest egg to prepare for the divorce, he put his honeys on the

books and paid them each $100,000 as a ghost employee. None of these woman worked as

Bill set them up in apartments far from each other. Bill had their tax returns done for

them and signed their names and mailed the returns in. The girls had no idea about the tax

returns or the ghost employment.

Ethical issues:

As the owner of the company, Bill can take money out for whatever purpose he wants. If

he wants to give money to his girlfriends, it is okay. The only issue is that the money should

come out of the company’s profits and not capital. He is taking from the business and in essence

cheating the government. Ethically, we would immediately stop doing business with this client

based on this information alone. Due to the fact that we now have knowledge of his ill doings,

as a firm it would be our responsibility to report it.

The simple act of paying salaries to these different women brings up the following ethical

dilemmas for Bill and his company:

• Overstating expenses
• Decreasing company equity by $300,000
• Trying to hide money from divorce lawyers
• Committing adultery
• Paying salaries to non-existing employees

Bill will also have issues with the IRS by having fake employees on his payroll. Bill is

not paying any taxes on the money that he is paying his girlfriends. Bill is engaging in dishonest

practices. Also, providing misleading financial information to Rotunda’s divorce lawyer is

unethical, because Bill is trying to hide money.

Legal issues:
Bill is pretending to pay three employees who happen to be his girlfriends $100,000. This activity is illegal. Embezzlement is defined as the “Fraudulent taking of personal property by someone to whom it was entrusted. Embezzlement can occur regardless of whether the defendant keeps the personal property or transfers it to a third party.” (Embezzlement, 2010) “In general the embezzlement penalties associated with embezzlement charges and fraud will depend on the type of trust that was assumed or understood as well as the total amount embezzled.” Each state also has the right to determine their own specific penalties for embezzlement. Embezzlement penalties for the state of New Jersey are probation, jail time, fines, community service and restitution. (Embezzlement:Penalties, n.d.) There is also a chance that Bill will have charges brought against him by the IRS for tax evasion. He has fake employees on his payroll and is removing money out of his company illegally. He is not paying any taxes on the $100,000 he is supposedly paying his three girlfriends who are not really his employees. Charges could also be brought against him for falsifying tax records and signing their names.

Financial issues: Bill has made $300,000 of payments to himself from company funds in the names of

his mistresses. He has also completed false tax returns for the non-employees and forged

the signatures. He has overstated his expenses by $300,000 and has committed tax fraud.

This will result in “criminal penalties, including fines and imprisonment, as well as civil


4) Bill also told you he had several million dollars sitting in a bank in the Cayman Islands. Ethical issues:

Bill is trying to hide his assets from his wife during his divorce which is both unethical

and illegal. During the divorce proceedings, both parties are obligated to disclose their financial

statues in order to make sure that each gets the settlement that they deserve. By Bill hiding

money in an offshore account, he is not presenting accurate financial records. Hiding money in

an offshore account is grossly understating his companies’ actual income.

Legal issues:
Bill confessed to that he has several million dollars sitting in a bank in the Cayman
Islands that his wife knows nothing about. Bill is in clear violation of the Generally Accepted
Accounting Principles (GAPP) reporting standards. By hiding his money in an offshore account,
Bill is understating his companies’ actual income. GAPP standards are followed so that there is a consistent method to accurately report financial statements. Skimming money out of his company, hiding money in an offshore account and not reporting income all violate GAAP standards. It is illegal to hide your assets from your spouse during a divorce. Both parties are obligated to disclose their financial assets in order for there to be fairness in the settlement. By hiding money in the offshore account Bill is not presenting accurate financial records. The total value of his assets will be understated and his wife will not have a fair settlement. Bill could face serious repercussions for his actions if he is caught hiding his assets during his divorce battle.
He could be charged with perjury. “Perjury is a serious criminal offense in which an individual lies or makes verifiably false statements while under oath.” (Lependorf & Silverstein Attorneys at Law, 2010). Perjury penalties for the state of New Jersey are 10 to 20 years in prison and a fine up to $200,000 for first degree offenses. Second degree: 5 to 10 years in prison and a fine up to $150,000. Third degree: 3 to 5 years in prison and a fine up to $15,000. Fourth degree: up to
18 months in prison, and a fine up to $10,000. (Soucy, 2010)
Bill is also committing tax evasion by not paying his taxes on the millions of dollars that he has hidden in a bank account in the Cayman Islands. “Tax evasion is illegally avoiding paying taxes, failing to report, or reporting inaccurately. The most common one is failing to report cash income. The government imposes strict and serious penalties for tax evasion.” The Internal
Revenue Service (IRS) oversees the regulation of taxes. It also prosecutes any person or entity that avoids payment of taxes due, and can assess penalties. There are three crimes with which an individual may be charged: Tax evasion: This is a felony and a conviction can carry a prison sentence of up to five years and/or fines up to $100,000. Filing a false return: The government does not have to prove the taxpayer intended to evade tax laws, just that the taxpayer filed a false return. This is a felony and can result in a prison sentence of up to three years and/or fines up to
$100,000. Failing to file a tax return: This is a misdemeanor and can result in a maximum prison sentence of one year and/or fines totaling up to $25,000 for each year for which no return was filed. (Tax Evasion Penalties, 2010)

Financial issues: The several million dollars in the Cayman Islands bank account may partially contain

retained earnings from the business. The amounts should still be part of the business

earning interest. If the amounts were properly recorded as retained earnings, it would

have earned interest income that should be part of the income statement. This will result

in an understatement of earnings and non-payment of income taxes that are due.
5) Bill is in the hazardous waste removal business. He bragged that he had illegal workers doing the nastiest work. He worked them 80 hours a week and paid them $5.00 per hour cash wages.
Ethical issues:

Bill has bragged that he has hired illegal workers to do the “nastiest of work” and he

pays them less than minimum wage. As well as being illegal it is unethical. These

workers are from countries with poverty and high unemployment rates. They accept low

paying jobs in the US to provide for them and to make a better life for their families.

Also, minimum wage is designed to allow a worker, if they work 40 hours a week, to be

able to live above the poverty line. Bill is not making this possible for his workers

Legal issues: There are civil and criminal penalties for hiring illegal aliens. The client has violated the
Section 274A Immigration and Nationality Act which makes it unlawful for any person to knowingly hire someone who is not authorized to work in the United States. This violation is punishable by fines and/or imprisonment. (Unlawful Employment, n.d.) All employers are required to complete and retain an I-9 form for all employees, citizens and non-citizens. The purpose of the I-9 form is to document that each new employee hired after November 6, 1986, is authorized to work in the United States. (Form I-9, n.d.) Paying your employees in cash is also known as the “underground economy” and it hurts government and private businesses. It directly affects government’s ability to fund public services such as public safety, education, and human services. (Under-the-Table, n.d.) It is an attempt to evade paying income and employment taxes. Federal law requires employment tax withholding and payment to be made by employers.
Employment taxes include Medicare, Social Security, and unemployment. The IRS can file a tax lien against the property of the owner for non-compliance. Fines and imprisonment can also occur.
In reference to Bill paying the illegal workers $5.00 an hour, which is also illegal. As of
July 24, 2009, the Federal minimum wage is $7.25 per hour. The Fair Labor Standards Act
(FLSA) of 1938 states that employers have to pay their employees a minimum wage as mandated by the government. Those employers that do not adhere to the law are subject to fines and will also have to pay back wages to the employees. In reference to the workers working 80 hours a week, Federal laws pertaining to work hours are enforced by the Wage and Hour Division. For covered, nonexempt employees, the FLSA requires overtime pay to be at least one and one-half times an employee’s regular rate of pay after 40 hours of work in a workweek. (Work hours,

Financial Issue:

He has hired illegal employees and is paying them cash for 80 hours a week at $5.00

per hour. This is in violation of Department of labor minimum wage of $7.25 per hour

and overtime regulations of paying employees time and a half for any hours over 40. This

issue will result in payment of back wages and federal and state payroll taxes.

All of these payments will include interest and penalties along with an audit by the department

of labor.
6) Upon reviewing the general ledger, you did not see any payments for toxic waste dump fees, however, there was 4 million in toxic waste revenues.
Ethical issue: Upon reviewing the general ledger, It looks like that Bill is illegally dumping the waste in an unauthorized place which is unethical because it can create many environmental problems.
According to N.C. Dept of Environment and Natural Resources Illegal dumps can contaminate surface and ground water. Depending on location, dumps can keep water from draining which may lead to flooding. Illegal dumps can also pose a fire risk, disrupt wildlife habitats, and present physical hazards to human health.
Legal Issue: The client is illegally dumping the hazardous material used in his business. Illegal dumping of any materials not in a designated waste site is punishable by jail, fines, probation and/or community service as mandated by federal and state laws. The matching principle under
GAAP is violated. The client doesn’t record any expense of hazardous waste cleaning materials and the removal of these materials.
Financial Issue: The financial statements show $4m in Toxic waste cleanup revenue. Based on industry

practice, this always results in some disposal expense. Using the latest statements from

Waste Management Inc, the disposal expense should be 12.5% of the revenue. Therefore

the income statement has exposure of up to $500,000 of missing expenses.
7) Bill told you he had some “special customers” who paid with dead presidents. He said last year, he approximated he received $300,000 in dead president payment. He used some of it to pay his cash workers, the balance he kept.
Ethical issue: Bill is receiving money from individuals whom he refers to as his “special customers”.

This income is not being reported as income on his taxes. He also states that he uses this

money to pay his illegal workers. If he is paying his workers cash, the money is not being

reported to the IRS by Bill or his workers. Which is considered tax evasion, the IRS.

( “Both employer and employee hold the responsibility for collecting and

remitting withholding taxes to the Internal Revenue Service (IRS).”

Legal issue:

According to IRS all income is taxable and in this case Bill is not reporting this income

on his taxes. Therefore he is committed fraud by hiding cash income. As stated in the article by

Ariene M. Hibschweiler (2009) that a CPA firm is their primary tax advisor which means “the

accountant’s assessment of a potential fraud case usually represents the first professional analysis

of the taxpayer’s situations, including potential for criminal prosecution” (Hibschweiler, 2009).

As accountants of Bill services we should bear in mind that scope of fraud investigation might

extend to our firm. For this reason it is extremely important for us to consider our situation when

handling fraud client.

Financial issue:

As Bill mentioned that he is receiving dead presidents from his special customers. Last

year he received $300,000 in cash which he didn’t report, that means he is understating his

revenues. Also according to IRS form 8300 each person engaged in a business who, in course of

doing business receives payment in the form of cash $10000.00 of more must file form 8300. A

minimum penalty is $25000.00 may be imposed if a person intentionally disregard of cash

reporting requirements. There might be criminal prosecution depending upon the audit finding.

But if there are criminal charges there may be imprisonment of up to 5 years and fines up to

$500,000 for corporations.

8) He knows Rotunda’s attorney will require an audited financial statement. He offered

you $500,000 to do the audit and not ask any questions.

Ethical issue:

Bill realizes that in the divorce proceedings, his wife’s attorney will be asking for an

audited financial statement. He has asked us to prepare the statement that would not

disclose some of his illegal activities. It is unethical for him to ask this of us. An audited

statement is the highest quality financial statement. These statements prepared in

accordance with the Generally Accepted Accounting Principles (GAAP). Once signed we

are certifying that all of the information is correct.

Legal issue: What the client is proposing to the accountant is bribery. A bribe is defined as
“something, such as money or a favor, offered or given to a person in a position of trust to influence that person’s views or conduct.” (The Free Dictionary, n.d.) The penalties vary from state to state but it does involve prison time based on the amount of the gift or cash received. In the vent that the client is audited, he will not be able to show where the $500,000 payment went to. This will create problems with the IRS. This crime also has a penalty of imprisonment and up to $10,000 in fines.
Financial issue:

Bill is offering us $500,000 bribery in return of Audited financial statements without the

audit testing that is required to issue a qualified opinion. This can put our firm in a lot trouble if

we are caught the Board of Accounting would issue fines and revoke license to practice. Once

the license is revoking our business will be shut down and we will lose all our future revenues.

Also assuming concept of financial statement privity ( readers of the financials

relying on them would hold accountant liable for untold damage. In this case Bill’s wife Rotunda

can file a case against us for issuing the audited financial statements without audit testing

because net worth for Bill services may be understated. Also the $500,000 bribe would be

dwarfed by civil and criminal sanctions and fines. Our firm can end up paying millions in

restitution beyond what we received as well as jail time.


In conclusion, the fraudulent account should be rejected. The client is unethical and

wants to bring everyone down with him. The CPA should advise the client to come clean and

revise his financial statements. The purpose of GAAP is that is serves as a guideline for

accountants to conducts themselves in an honest, professional manner and to do what the law


Similar Documents

Premium Essay

Eth/316 Ethics Essay

...view ethics in their own way and have their own way of approaching everyday conflicts, which ethical and moral decisions need to be made. In this paper I will discuss the similarities and differences between virtue theory, utilitarianism, and deontological ethics. I will describe the differences on how each theory addresses ethics and morality. I will also add a personal experience to explain the relationship between virtue, values, and moral concepts as it relates to one of the three theories. Virtue theory is basically is a form of ethics that uses a person's character as a way to determine ethical behavior. Virtue theory will base their ethical decision making on a case by case bases, which will factor in personal benefit, group benefit or overall intentions. For example a person finds $100.00 outside of a bank ATM and is faced with the decision to either walk into the bank and turn in the money for the owner to claim or keep the money for themselves. This person can make the decision to keep the money based on the fact that he is short on cash that week, it can help feed his family, and the money is going to be used to help with his financial situation. In this case the found money can be a benefit or the person can choose to turn in the money, which of the two is solely up to that person to decide to do. Utilitarianism ethics is another approach that basically influence ethical behavior or decision making on the consequence that brings the best result or least amount......

Words: 631 - Pages: 3

Premium Essay

Ethics Paper

...view ethics in their own way and have their own way of approaching everyday conflicts, which ethical and moral decisions need to be made. In this paper I will discuss the similarities and differences between virtue theory, utilitarianism, and deontological ethics. I will describe the differences on how each theory addresses ethics and morality. I will also add a personal experience to explain the relationship between virtue, values, and moral concepts as it relates to one of the three theories. Virtue theory is basically is a form of ethics that uses a person's character as a way to determine ethical behavior. Virtue theory will base their ethical decision making on a case by case bases, which will factor in personal benefit, group benefit or overall intentions. For example a person finds $100.00 outside of a bank ATM and is faced with the decision to either walk into the bank and turn in the money for the owner to claim or keep the money for themselves. This person can make the decision to keep the money based on the fact that he is short on cash that week, it can help feed his family, and the money is going to be used to help with his financial situation. In this case the found money can be a benefit or the person can choose to turn in the money, which of the two is solely up to that person to decide to do. Utilitarianism ethics is another approach that basically influence ethical behavior or decision making on the consequence that brings the best result or least amount......

Words: 634 - Pages: 3

Premium Essay

Administrative Ethics

...Administrative Ethics Paper Administrative Ethics Paper Medicaid currently has over 58 million enrollees (, 2012). Medicaid is supported jointly by each state and the federal government. The ethical administrative issue at hand is the shortage in the amount of PCP’s, Dentists, and specialist which are willing to accept the reduced reimbursements Medicaid offers compared to commercial insurance companies. CMS or Center for Medicaid and Medicare services controls, regulates, and is basically the middle man between the states and government. CMS also keeps records on hand of all physicians who accept Medicaid reimbursements. The problem in some states in the lack of doctors willing to accept Medicaid patients. Some individuals have to travel two to three hours just for well checkups, let alone if an illness arises. The lack of enough doctors is not the only problem. The eligibility of Americans to qualify for Medicaid is strict, as they should be. However There is still a large number of Americans who have no health insurance because they make too much for Medicaid and other state programs such as family health plus. And make too little to afford commercial healthcare, either independently or through their employer. Now the government is considering fining those who are uninsured. This is an interesting development since it is the state and governments own doing that this group cannot be approved for services, or afford to purchase it. The government......

Words: 809 - Pages: 4

Premium Essay

Current Ethics Paper

...Current Ethics Paper XBIS/219 April 15, 2012 Rebecca Montano Current Ethics Paper The virtual organization I am writing about is Baderman Island Resort. Baderman Island resort is a self-contained, all-inclusive resort destination. The island features an array of restaurants, three different hotels to meet your individual needs, and an almost unlimited list of activities to entertain and relax you. The resort was built with everything anyone would want for rest and relaxation. The resort is a perfect destination for everyone from family vacationer to corporate retreats, the possibilities are endless. This paper will address three ethical and moral issues that Baderman Island Resort is currently facing; substandard equipment; data security, and deceptive pricing tactics. Ethical and moral issues occur daily in business organizations. Some ethical issues are governed by law but moral issues are basic right and wrong choices management, employees, and customers faced daily. Substandard Equipment Baderman Island Resort is a self contained island that has three hotels over a 1000 sprawling acres with beautiful beach views, golf courses, botanical gardens, convention center, art gallery, and spas. The problem is when the resort was built; the original plans were for a smaller island with fewer hotels, and less equipment. A recent, unusual storm affected the island last month and caused flooding and power outages. Many of the posting from guest, on the......

Words: 1023 - Pages: 5

Premium Essay


...Writing for Students FREE SAMPLE ESSAYS, RESEARCH PAPER EXAMPLES, TERM PAPERS, EXAMPLE DISSERTATIONS, WRITING TIPS AND WRITING GUIDELINES FOR HIGH SCHOOL, COLLEGE AND UNIVERSITY STUDENTS. HERE YOU CAN ALSO FIND INFORMATION ABOUT CUSTOM WRITING SERVICES AT WHICH YOU CAN BUY CUSTOM WRITTEN PAPERS ONLINE. FRIDAY, FEBRUARY 19, 2010 Essay on Business Ethics http://writing4students.blogspot.in Essay on Business Ethics Business ethics represents all the principles and standards that guide behaviour in the world of business. Therefore, all this set of principles applies in any of the fields of business (marketing, finance…) and people inevitably face ethical decisions in their every day working lives. The aim is to make every employee adhere to these standards because obviously, it is more profitable for a company to be ethical in business. But, as ethical issues are linked to decision-making, how can all decisions be ethical and above all whose responsibility is it? Therefore, we could wonder if business ethics is a personal responsibility or a group responsibility. We are going to divide this essay into two parts, the thesis and the antithesis, in order to determine whether or not business ethics is a personal responsibility. We can write a custom essay on Business Ethics for you! Values are very important as they are the core of our culture. However, people tend to separate ethics in business and in personal life even if both......

Words: 995 - Pages: 4

Premium Essay

Dynamics of Ethics (Euthanasia)

...Dynamics of Ethics L. M. BSHS/322 Professional, Ethical, and Legal Issues In Human Service June 23, 2012 Dynamics of Ethics In today’s society many individuals are faced with having to choose between what is ethical and what is not. One thing that a remains pressing as it relates to ethical issues are the dynamics that surrounds them. In this paper I would like to discuss the current issues surrounding euthanasia. Implementing euthanasia comes with many compelling arguments, often times this issue involves individuals rights, politics, ethics, and religion. Although this debate is far from over I would like to take an objective view and discuss the ends and outs of euthanasia. Attempts to authorize euthanasia and assisted suicide have occurred in “the U.S for the last twenty years (Euthanasia in the United States Wikipedia, 2012).” For illustration in 2005 Religious Leaders committed to standing firm in their beliefs by stating “assisting suicide and euthanasia will radically change the social air we all breathe by severely undermining respect of life (Euthanasia in the United States, 2012).” Clearly leaders at this time strongly opposed allowing suffering individuals the right to end their life. “In 2006 The House of Lords blocked a bill that would allow terminally ill people to be helped to die” (BBC Ethics, 2012). This particular bill led to a heated discussion on whether or not it is right to allow people to take their own life. Joffe stated in a pressing debate......

Words: 1095 - Pages: 5

Premium Essay

Assisted Suicide

...Assisted Suicide Abstract This paper identifies and explains how the Patient Bill of Rights applies to Nancy giving Mrs. Jones an extra dose of narcotic. It also discusses three ethical and three legal considerations. It also identifies and explains three business considerations. Finally it explains what the manager should do in this situation and why. Improving the end of life and advocating for a “good death” has become the mission of many dedicated individuals and organizations, and is also a frequent subject of research and focus for policy improvements (Jennings, Runder, and D’Onofrio, 2003). Assisted Suicide Effective health care requires collaboration between patients and physicians and other health care professionals. Open and honest communication, respect for personal and professional values, and sensitivity to differences are integral to optimal patient care. As the setting for the provision of health services, hospitals must provide a foundation for understanding and respecting the rights and responsibilities of patients, their families, physicians, and other caregivers. Hospitals must ensure a health care ethic that respects the role of patients in decision making about treatment choices and other aspects of their care. Hospitals must be sensitive to cultural, racial, linguistic, religious, age, gender, and other differences as well as the needs of persons with disabilities (A patient’s bill of rights, 1992). To participate effectively......

Words: 788 - Pages: 4

Free Essay


...Running Head: Human Service Agency Summary Human Service Agency Summary Simpson BSHS 332/ Professional, Ethical and Legal Issues in Human Services 2013 Michelle Harris Running This paper will detail a summary of an interview that was completed with a child care agency called Child Care Resource Center also known as C.C.R.C. “C.C.R.C. assists parents, child care professionals, employers and local communities in all matters related to early care and education” (Child Care Resource Center, 2013). The person interviewed was Jennifer Gonzales and she works as an Eligibility Worker. Jennifer’s job description consists of having a case load of income eligible families or families coming off of the waiting list. If you are a new parent, she has to check your income and ensure that you are eligible to be on the program. It is also her responsibility to ensure that the child care provider is a safe provider that has passed a national background check. This agency has been around since the mid 70’s and is new to the high desert in California. To be eligible for this program, you have to be considered “low-income” which the population that this provider serves. Based on your family size and the money you make. For example, if you work 40 hours per week and make 12.00 per hour with a family of four, then you are eligible. Anything over this amount is pushing it. You have to be......

Words: 933 - Pages: 4

Premium Essay

Mrk 500

...MKT 500 November 8, 2010 Abstract: The purpose of this paper is to discuss the Pricing & Distribution Channels of Baker’s Bed & Breakfast Inn. Unlike cookie cutter hotels, Bed & Breakfast Inns are unique and they provide there own characteristics, setting, and ambiance. At Baker’s Bed & Breakfast Inn we cater to our guest tastes and needs. Pricing Strategy: Owning and operating a Bed & Breakfast can provide both financial and personal rewards. In the United States Bed & Breakfast Inns are making a comeback, serving travelers who want a special personal home-like hospitality and a good breakfast to start the day. (Bed& Breakfast Inn Online, 2009) Baker’s Bed and Breakfast Inn take pride in providing our customer’s with a luxurious accommodations. Our prices for accommodation have been set at the higher end of the market as the client base is seen as in the mid to higher socioeconomic sector. Pricing scheme is based on a room rate per night, which includes breakfast. Prices for the weekends will be 10% higher than weekdays, and when guest stay three nights or more a discount o 15% will be applied to guest bills automatically. As there are not a high level of seasonality for guests coming to the region prices will be set at the same year round except for special events such as Easter, Thanksgiving, Christmas and New Years. At these special times a 10% surcharge will be charged to guest bills automatically. Pricing Tactics: Baker’s Bed &......

Words: 945 - Pages: 4

Premium Essay

Ethical Leadership

...In order for an organization to be sustainable long term it must maintain organizational ethics through its leaders. Dr. Bill Grace, founder of The Center for Ethical Leadership, defined as ethical leadership as, “knowing your core values and having the courage to live them in all parts of your life in service of the common good” by (2014). Ethical leadership reaches beyond the direct followers and beyond the organization. The ethics of an organization and its leaders affect the communities it serves and all stakeholders within and outside of the organization. Ben-Hur and Jonsen (2012) outline in their scholarly journal a four-style leadership model based upon Moses and his attainment of the ten items on the ethical leadership scale (ELS): visionary, shepherd, teacher and servant. This paper will evaluate an ethical issue within an organization and will discuss the various traits and skills apparent and lacking in the situation based upon Ben-Hur’s and Jonsen’s model as well as several other approaches to ethical leadership. Ethical issues come up in all levels of management in all organizations. In my previous position at EDMC an ethical issue surfaced with one of my employees. One of the managers who worked for me, who I will call Sally, bumped into one of my peers who was in charge of the training department, Bob. Sally proceeded to tell Bob a story about one of his trainers, Tom, forging coaching documents to fake coaching with Sally’s......

Words: 1411 - Pages: 6

Free Essay

Rh Bill

...of the RH bill is not about a Roman Catholic verdict but a reflection of the “fundamental ideals and aspirations of the Filipino people” (Sison 2011). The Church’s position is anchored on her disagreement with the proposal's anti-life stance and problematic attitudes towards issues that affect religious expression. Christianity insists that artificial birth control methods are offensive to life because these tend to suppress the formation of life, particularly in the womb of the mother. In traditional Catholic positions, devices or means that directly hinder the development of life is offensive to life—hence, immoral. In reproductive health language, abortion cases reflect “unmet needs for contraception” which, if used, could have prevented unwanted pregnancies. While the RH framework identifies contraception as a necessary solution in the equation, the Church finds it problematic. It is in this perspective that the fundamental proposals in the bill are deemed immoral. The Church has gathered its forces to show its resistance to the proposal. The resistance has reverberated in many local churches in different parts of the archipelago. The local resistance offered by the Roman Catholic Church is now shared by the evangelical churches, and Islamic believers. These church communities in the country have used every means possible to disarm the threat provided by this proposal. In response to this political and religious dilemma, this paper describes...

Words: 1002 - Pages: 5

Premium Essay

Critical Thinking Application Paper

...Running head: CRITICAL THINKING APPLICATION PAPER Critical Thinking Application Paper Beatriz Whitman University of Phoenix Critical thinking: Strategies in decision-making 350 Robert Wenger July 26, 2010 Critical Thinking Application Paper Making decisions is a skill that people use daily in their personal and professional lives. Although people make decisions often, knowing how to think critically is a learned skill that not everyone does effectively. Thinking critically allows a decision-maker to analyze a problem or situation in a structured fashion to come to a sound conclusion. In this paper I will explain critical thinking and provide an example from my own personal experience applying critical thinking in the workplace. I will also look at the importance and benefits of critical thinking in the decision-making process. “Critical thinking is self-guided, self-disciplined thinking which attempts to reason at the highest level of quality in a fair-minded way.  People who think critically consistently attempt to live rationally, reasonably, empathically” (The Critical Thinking Community [CTC], 2009, para 8).  Effective critical thinkers are non-discriminatory, which enables them to consider all relevant viewpoints equally without letting assumptions or bias interfere. These strong-sense critical thinkers place value in the fair and just and make ethical decisions (Paul & Elder, 2006). To think critically, a person must have the ability to......

Words: 929 - Pages: 4

Free Essay

Information Technology

...Welcome to WritePoint, the automated review system that recognizes errors most commonly made by university students in academic essays. The system embeds comments into your paper and suggests possible changes in grammar and style. Please evaluate each comment carefully to ensure that the suggested change is appropriate for your paper, but remember that your instructor's preferences for style and format prevail. You will also need to review your own citations and references since WritePoint capability in this area is limited. NOTE: WritePoint comments are computer-generated writing and grammar suggestions inviting the consideration and analysis of the writer; they are not infallible statements of right/wrong, and they should not be used as grading elements. Also, at present, WritePoint cannot detect quotations or block-quotes, so comments in those areas should be ignored. Please see the other helpful writing resources in the Tutorials and Guides section of the Center for Writing Excellence. Thank you for using WritePoint. Information Technology Acts Joey Griffith BIS/220 August 28, 2012 Dr. Kathryn Moland University of Phoenix Information Technology......

Words: 1012 - Pages: 5

Premium Essay

Gender and Development

...challenges that law enforcement agencies face during enforcement and, also a mechanism to identify lacuna in the existing law and, new and emerging issues in the fight against corruption that would require new legislation. Functions of the Department * To Provide legal counsel to the directorate on matters related to the fight against corruption and ensuring ethical governance * To review existing anti- corruption legislation and policy, with a view to proposing ammendments * To identify new and emerging issues in the fight against corruption and develop new legislation or measures to address the same * To ensure compliance with anti- corruption laws and policy by monitoring their implementation * Ensuring that Uganda's legal and policy frame work is in harmony with international anti- corruption legal instruments * To monitor Uganda's compliance with international legal instruments by undertaking periodic self- assessments and reporting. * To widely disseminate anti- corruption laws and policy to the public Staff Establishment The Legal department is headed by the Director Legal Services, Mrs. Linda Mugisha Tumusiime. The structure of...

Words: 1608 - Pages: 7

Premium Essay

Microsoft V the World

...Running head: CASE 7 !1 ! ! ! ! MICROSOFT V THE WORLD Marc Mattison Colorado Technical University ! ! ! ! ! ! ! ! ! ! ! ! Author Note This paper was prepared for [PHIL301], [CS13-01], taught by [Carolyn Geiser] on [October 20, 2013]. CASE 7 !2 ! MICROSOFT VS THE WORLD Long before Google was born and before Apple was the most powerful company in the world there was Microsoft. Microsoft was the leader in software, services and solutions. Unfortunately for the competition Microsoft didn’t seem to like to play fair or enjoy competition. Microsoft’s competitors constantly called its business practices both monopolistic and anticompetitive. With Microsoft bringing in annual revenues of more than $66 million a year, a strong case could be made that Microsoft’s competitors were absolutely right. Microsoft had a practice of selling Windows to original equipment manufacturers (OEMS) at a 60 percent discount if they agreed to pay Microsoft for every computer sold. Microsoft was using its large share of the market to squeeze out smaller companies. Then when Microsoft battled Apple Computer, Bill Gates threatened to stop making Apple compatible products if Apple didn’t stop developing competitive software. Eventually both Apple and Microsoft worked out their differences. So in 1998 Microsoft paid $150 million of non-voting stock in Apple and $100 million for access to Apple’s patents. Microsoft used its market power to force another competitor to play by its rules.......

Words: 886 - Pages: 4