...How to Avoid Plagiarism - Examples of Quoting and Paraphrasing*: Quoting means using another author’s exact words in your text. The citation must be placed in quotation marks (“…”) in your text, using the appropriate bibliographical referencing style (see resources below). Websites, pictures, statistics, graphs and tables taken from another source must be referenced. ~ Referencing styles may vary according to faculty, discipline and even professor; ask your professor which style you should use (for example, APA, MLA, Chicago Manual). Original Text: Over time technology has been instrumental in increasing industrial and agricultural production, improving transportation and communications, advancing human health care and overall improving many aspects of human life. However, much of its success is based on the availability of land, water, energy, and biological resources of the earth. Pimental, David. (1998). Population growth and the environment: Planetary stewardship. Electronic Green Journal, 1(9). Retrieved from http://repositories.cdlib.org/uclalib/egj/vol1/iss9/art10 Samples: Research has shown that technology has been instrumental in increasing industrial and agricultural production, improving transportation and communications, advancing human health care and overall improving many aspects of human life. However, much of its success is based on the availability of land, water, energy, and biological resources of the earth. Research has shown that...
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...Human Resource Management Article Yuri Caicedo How to Avoid Professional Misconduct Professional misconducts might happen when you don’t expect it. For instance, a child could be physical abused by a teacher. Professionals such as teachers, engineers, doctors, lawyers, architects, barbers, and veterinarians need to get licenses to work in their fields, in which you can find codes of professional conduct. To be license you need to register with the state you practice in and meet the standards for that profession. The codes of professional conduct are rooted in ethics. These ethics are values, and what differentiate the right and wrong action. Many companies don’t require employees with licenses but these companies have their own set of codes of conduct or ethics, and they make their employees to follow. These codes of conduct were made to prevent public from irresponsible professionals. In certain professions there are codes of conduct with different rules. However, the majority of professions have the codes of conduct with similar rules. An item normally found in the code of conduct is the gross of negligence or gross of incompetence, which means that are professional does not have basic ability to work. The majority of the professional need to take an exam to demonstrate that they know about all the aspects of their job. Additionally professionals need to take renew their licenses regularly. Therefore, they can keep learning and keep up to date with industry changes. Confidentiality...
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...How to Avoid SAP ERP Implementation Failure 1. Introduction Any company which is implementing an ERP either a small scale or large organizations is taking huge risk as they have to invest a lot of money and it is a time taking process with risks involved. Risks and issues are part and parcel of every major IT transformation project. When we place this in point of large transformation projects like SAP or Oracle these risks and issues can be huge which can collapse the entire project if not managed and monitored periodically. SAP frameworks have executed effectively more then 40000+ clients on the planet and most extend disappointments are not identified with the item or programming however basically attached to extend execution and the product usage accomplice. As defined by Rowe ERP as “ERP systems represent the implementation of old managerial dream of unifying and centralizing all the information systems into a combined one”. The existing techniques or process which is being followed during the implementation have failed so we need to be innovative by following the standard process. In this paper we would discuss about the problems while implementing an ERP and how to overcome those to implement it successfully. 2. Statement of the problem In the late 1990-2005 most of the companies which invested in ERP 50-70% of them have faced a huge disappointment and huge losses. . In a survey it is found that 56% of implementation costs over budget, average of that over budget is...
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...PLANTS AVOID SUNBURN In chapter 5, we learned about one of the most important roles in plants, which is photosynthesis. Photosynthesis is the process by which plants,algae, and some microorganisms harness solar energy and convert it into chemical energy, this is done through pigments in plant cells. These pigments have distinct colors because some absorb more wavelengths then others. For example, carotenoids, these accessoery pigments reflect longer wavelengths of light, making them appear red, orange,or yellow. Carotenoids perform two major functions in the process of photosynthesis. One purpose is to serve as excessory light pigment and the other purpose to serve is to protect the pigments from the photo distructive reaction of oxygen. There was a couple articles breaking down this process. I found a popular article published July 19, 2006 that has no author but the source was Arizona State University. This same institution offered a scientific article written by Iris Visoly-Fisher, Kayvon Daie, Yuichi Terazono, Christian Herrero, Fernando Fango Luis Oterom Edgardo Durantini, Juana J. Silber, Leonides Sereno, Devens Gust, Thomas A. Moore, Ana L. Moore, and Stuart M. Lindsay published in June 6, 2006. This article was most likely written for scientists or college grads majoring In the field because it was more into depth and was pubished on www.pnas.org[->0]. While the popular article is mostly intended for high school or junior high students as its published on pysc.org[->1]...
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...Plagiarism: What it is, and How to Avoid It By: Dr. Colin H. Gordon, Prof. Peter Simmons, Dr. Graeme Wynn, The Faculty of Arts, The University of British Columbia Executive Summary This summary defines the essence of plagiarism and the different aspects of it, points out the severity of the consequences it may lead to, and gives recommendations on ways to avoid it. What is plagiarism? Plagiarism is intellectual theft; it is considered a serious academic offence, which may lead to grave repercussions on students’ academic history, to suspension, or even expulsion from University. What are the types of plagiarism? Plagiarism can be found in various forms: - complete plagiarism - whole works being stolen; - near-complete plagiarism - using portions of another text as own; - patchwork plagiarism - patching together ideas and phrases from different sources; - lazy plagiarism - appropriating others’ language accidentally due to sloppy research; - self plagiarism - using or adapting one’s own work written for another purpose. What are the ways to avoid plagiarism? The boundaries between original work and plagiarism could sometimes be blurred; students should avoid any traps simply by maintaining good research habits and following the basic rules of writing and documentation; distinguish clearly...
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...Cell: 336-407-0161 Email: hinsonyl@wfu.edu Course Description and Requirements The purpose of this course is to introduce you to the concepts, vocabulary and uses of Financial Accounting. As we proceed, we will adopt several different points of view. ← We will take the perspective of preparers of financial information. Preparers include accountants who work for companies that must produce Financial Statements on a regular basis and file them with the various regulatory authorities, such as the Securities and Exchange Commission (SEC). These accountants may include the Chief Financial Officer, who, along with the Chief Executive Officer, is responsible for the Financial Statements. We will learn procedures and rules about how financial events are recognized and disclosed. ← We will take the perspective of independent auditors and regulators, who oversee the financial information that companies disseminate. Independent auditors work for an accounting firm and are hired to audit financial statements before these reports are filed with the SEC. Audit firms include PricewaterhouseCoopers, KPMG, Ernst and Young, and Deloitte and Touche (which collectively are called the “Big 4”) and a host of smaller, regional firms. All firms with stock that is traded on an exchange, such as the New York Stock Exchange, must have their statements audited by an independent audit firm. Auditors and regulators are confronted with the critical task of being an intermediary between...
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...(OECD) countries has also widened; in the case of the industry sector, the productivity differential nearly doubled from $21,786 in 1980-1985 to $38,946 in 2000-2004 (Felipe et al, 2007). After markedly reduced rates of productivity and growth after the Asian financial crisis of 1997-98, there is a growing concern that emerging markets like Malaysia might fall into a “middle income trap”, unable to subsequently achieve high levels of economic growth and further economic transformation.2 The form and pace of structural and spatial transformation is a crucial driver shaping whether countries come out of the middle income trap. The objective of this paper is to examine prior patterns of growth in Malaysia, document the cross-country evidence of how...
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...How to Avoid a Tragedy Tiger Woods, an elite professional American golfer, is one of the most successful and well-known athletes of all time. Regrettably, his well-earned fame and money got into his head a little too much, resulting in a huge turning point in Woods’ career. Thinking he didn’t have to follow the same guidelines as everyone else, Woods was caught having sexual affairs with other women, which placed the world’s eye onto him. He thought he was better and more special than everyone else, causing him to make thoughtless decisions. By the time he apologized and realized he was wrong, it was too late and from his mistake, he suffered through dissenting public attention, as well as the loss of millions of dollars from supporting commercial...
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...These peasants were underestimated, demeaned, and distressed; he kulaks were a class of wealthy, Russian peasants who often had a better education than their neighbor. They began to liquidize as soon as Stalin saw them as a threat to other classes resulting in millions of dead kulaks, famines, and civil war between classes. Stalin did not appreciate the kulaks and instead decided to use dekulakization and collectivization against them. Anyone from a peasant who doesn’t want to join in a collective farm, or a peasant with a leadership quality was denounced as a kulak; there was no respect for them. As kulaks held a higher class, they were automatically deemed a class enemy. Stalin and the government " "have gone over from a policy of limiting the exploiting tendencies of the Kulak to a policy of eliminating the kulaks as a class" " (Morson 13). It is not understood why Stalin would eliminate such an economic necessity, especially when the country was trying to flourish. In the process of eliminating the Kulak class altogether, over five million people were "dekulakized" or deported in a process of dekulakization. Being deported had many hardships, such as being put into crowded cattle cars, being dropped somewhere in the middle of a forest, and surviving in a tent during the winter (Morson 14). The kulaks were also classified in three categories: the rich, the rebellious, and the less influential. The rich, prosperous ones were expelled with their families and evicted to...
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...Sexist Language – How to Avoid Gender Inequality We all are aware of the idiom, “add insult to injury.” Simply, it means to make a bad situation even worse for someone by doing something else to upset them. Sometimes, we say hurtful things on purpose and a lot of the time we say hurtful things then immediately want to shove our fist into our mouth. However, what if your person dictionary contained words or phrases that were sexist and extremely offensive, but you had no idea? There is such a thing called sexist language and there is a way to not use it. Our society has come a long way when it comes to women’s rights; however, the battle is far from over. There are still plenty of obvious obstacles to overcome in the battle of gender inequality, but one obstacle that a lot of people do not sit and think about is language inequality. I am not referring to derogatory comments or words such as the too popular insults such as, “bitch”, “hoe”, “slut”, etc., but words that Sherryl Kleinman refer to as “male (so-called) generics.” (Kleinman, 2007). She goes on to explain this coined term. Male (so-called) generics can be found everywhere such as job positions, general expressions, generic descriptions, and very popular adjectives that we all use every day. Some examples that Kleinman pointed out were: postman, chairman, freshman, congressman, fireman, mankind, he, manpower, manmade , "Oh, man, where did I leave my keys?" , There's "manning" the tables in a country where children...
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...How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account David Burgstahler* University of Washington Gerhard G. Mueller Endowed Professor in Accounting W. Brooke Elliott University of Washington Michelle Hanlon University of Michigan Business School November 26, 2002 _________________________________________________________________________________ ABSTRACT: This paper investigates whether firms use discretion in accounting for deferred taxes to increase earnings and avoid reporting a loss. We find that firm-years with small scaled profits reduce (relative to the prior year) the proportion of the gross deferred tax asset reserved by the valuation allowance more than firm-years with small scaled losses. We find no evidence that the firm-years that have seemingly moved from having a small scaled loss to a small scaled profit using changes in the net deferred tax asset have greater expected future taxable income to support this change under SFAS 109. Our results also suggest that firms that increase earnings through the net deferred tax asset have relatively lower costs to managing earnings to avoid a loss, that is, these firms have a smaller pre-managed loss. ______________________________________________________________________________ *Corresponding author: David Burgstahler, (206) 543-6316, dburg@u.washington.edu. We are grateful for helpful comments from Bob Bowen, Frank Hodge, Kathryn Kadous, Shiva Rajgopal and Terry Shevlin and workshop participants...
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...In some cases it can be better to avoid control problems instead of implementing a management control system (MCS). Kenneth A. Merchant & Wim A. Van der Stede [11] describes four strategies for control problem avoidance; Activity elimination, Automation, Centralization and Risk sharing. Under are examples given on how Leo, from the case Leo´s Four-Plex Theater [12], could apply these strategies for existing control problems in the organization. Activity elimination means that a control problem caused of a certain activity within an organization is avoided by they stop doing the activity themselves and instead letting a third party taking over the risk and profit associated with it. The persons working in the refreshment stand don´t register and collect cash for all sales, so it is not as profitable as it could be. If the cost for implementing a MCS to deal with the problem is too high Leo could lease the space. By arranging such a deal he will get a certain regularly payment from the contractor, eliminating the control problem associated with the activity, but he will loss the profit from the refreshment stand. Automation is a way to avoid control problems by using technology like computers, machines and robots, instead of humans. By using automation it is possible to eliminate certain problems related to humans, like lack of motivation, inconsistency and dishonesties. Leo could solve the problem with employees sometimes let people enter the screening room that have...
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...A Summary and Critical Analysis: “The 7 Deadly Sins of Performance Measurement and How to Avoid Them” Doris Willis Ottawa University May7, 2016 Productions-Operations Management – OAD 30013 Review: Hammer, M. (2007). “THE 7 DEADLY Sins OF PERFORMANCE MEASUREMENT [and How to Avoid Them],” MIT Sloan Management Review, 48(3), 19-28. Business managers are responsible designing and using metrics to track and improve operating performance to ensure customers are satisfied, productivity increases, and to boost sales. Operational performance measurement is one of the toughest problems facing many organizations nowadays. “The 7 Deadly Sins of Performance Measurement and How to Avoid Them” by Michael Hammer seeks to answer why companies fall target to recurring mistakes when using metrics. Ultimately, this article documents and evaluates seven prevalent mistakes exploited and how each improbity circumvents performance management and how to elude them. Summary The article centers on interviews with various executives. The consensus is managers’ do not use metrics effectively; they measure either too much or too little or the wrong things. Numerous companies implement metrics without giving any thought to the consequences of these metrics. He notes many of the operational metrics used by businesses make little or no sense. Hammer spells out the general dissatisfaction managers’ feel with metrics. Hammer outlines two routes that will ensure useful...
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...Why is it that EA programs are more likely to fail than succeed? Here are eight typical failure modes, followed by recommendations on how to avoid them. 1. Lack Of Sponsorship. Your architects need three tools to do a good job: access, leverage and goodies. [ Change your life or career or both with better decisions. Read 7 Ways To Improve Your Decision Making. ] Access means the ability to interact with the appropriate stakeholders, often at the C-level. Leverage includes the right place in the reporting chain, involvement in governance, ability to influence the technology budget, and authority to stop inappropriate technology implementations. Sometimes even the seemingly small change of a title from technical architect to chief enterprise architect can make a significant difference. Goodies include the ability to give out new technologies for testing, "lend" technology experts to struggling projects, and get access to exclusive information that can be traded for favors. Global CIOs: A Site Just For You Visit InformationWeek's Global CIO -- our online community and information resource for CIOs operating in the global economy. Well-sponsored architects will be able to build trust by consistently delivering meaningful results. Lack of sponsorship will destine even the best architects to fail. 2. Hiring Or Promoting The Wrong Person. The skills that earn someone the EA position don't necessarily make the person a strong EA. Often the most technical people get promoted...
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...Generally speaking, cost-based transfer pricing is top management chooses a transfer price based on the costs of producing the intermediate product. For instance, variable production costs, variable and fixed production costs, full costs (including life-cycling costs) as well as some markup. It is useful when market prices are unavailable or too costly to obtain. When a large organisation transfers product across international borders, transfer prices are relevant in the calculation of income taxes, and are sometimes relevant in connection with other international trade and regulatory issues (Horngren, Datar, Foster, Rajan, Lttner, 2009). When transfer prices are based on full cost plus a markup, it may probaly lead to sub-optimal decisions. Since it causes the buying division to regard the fixed costs and the markup of the selling division as a variable cost. Indeed, the buying division may then purchase products from an external supplier expecting savings in costs that will not exist (Horngren, et al, 2009). In a large company, the transfer price is a major factor between manufacturing and distribution divisions. In order to achieve company profit maximization when decentralized segments of a company interact, a transfer pricing system should be established that treats supplying segments as variable cost recovery centers and setup costs are treated as a variable function of run size. This induces optimal run sizing decisions by the producing and purchasing divisions. ...
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