...Business ethics and deontology Adelphia Communications Company was a family business company and later incorporated by the founders’ sons. It was ranked sixth of the largest cable selling company in the U.S. Its revenue exceeded $ 2.9 billion annually with its offices located in 32 states having subscribers exceeding five million (Barlaup, 2009). However, in 2002 a financial analyst realized that some funds were missing in the books of the company leading to investigations. Later, the SEC announced that the Adelphia Company had fraudulently and systematically excluded billions of dollars of liabilities from its financial statements by removing the entries from its book. The founders’ family (Riga’s family) cooperated with the company’s executives to consume the funds in their personal needs. Additionally, they also lied to their investors that the company was growing at a very high rate misleading them. The extent to which the company was looted and an ostentatious amount of money and time stolen from investors by Riga’s and their coconspirators made this scandal the most unbelievable case ever seen in SEC. Moreover, business ethics is a form of applied ethics that examines ethical and moral principles or ethical problems that arise in business organizations. It is relevant to the conduct of entire organizations and individuals and smears to all aspects of business ethics. The scandal surrounding Adelphia Corporation and the founder’s family is riddled with what one would...
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...Megan LeBaron Sunday, July 15, 2012 Pacioli’s Heirarchy AC 502: Regulation Professor Lerner Table of Contents INTRODUCTION 1 LIABILITY TO CLIENTS 1 LIABILITY TO THIRD PARTIES 2 LIABILITY TO THE GOVERNMENT 2 SEC v. KEMPISTY and COMPANY 3 SEC v. DELPHI CORPORATION, et al., (PAUL FREE, CPA) 5 SEC v. JASPER 6 LIMITED ACCOUNTING-CLIENT PRIVILEGE 7 CONCLUSION 9 REFERENCES 11 INTRODUCTION Accountants have responsibilities to act in the interest of three different parties. 1. Their clients 2. Third parties 3. The government In this paper, I will outline the duties accountants owe to each party, examples of how accountants breach duties to each party, and additional obligations accountants have to each and all of the three parties. LIABILITY TO CLIENTS Anyone from Fortune 500 corporations to low-income individuals can become accounting clients. A person or entity need only to enlist the professional services of an accountant via a contract to become a client. The contract may require the accountant to perform an audit, complete federal and/or state tax returns, give a consultation regarding business formation and financial planning, or a wide host of other accounting functions. Beatty and Samuelson explain how an accountant must execute their contracts with their clients with, “a degree of skill and competence that an ordinarily prudent accountant would under the circumstances (2010).”...
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...September 2010 © 2010 ACADEMY PUBLISHER Manufactured in Finland. doi:10.4304/jltr.1.5.682-684 Interlanguage Pragmatics Theory and Its Implications for Foreign Language Qian Huang Foreign Language Teaching Department, Dezhou University, Dezhou 253023, China Email:qqh@dzu.edu.cn Abstract—The major purpose of college English teaching is to cultivate and develop student’s pragmatic competence. Interlanguage pragmatics is a new interdisciplinary branch of study based on the theories of pragmatics and second language acquisition which has direct guide significance for foreign language teaching. This paper firstly introduces the theoretical models of the two theories and then focuses on the implications for foreign language teaching. Index Terms— interlanguage pragmatics, pragmatics theory, SLA theory, implications I. INTRODUCTION In 1969, the psychological linguists Selinker in his paper "Language Transfer" pointed out that when people in different countries and regions have communicate in second Language, language often appears with some native Language and relevant, and with this two kinds of pragmatic styles of Interlanguage totally different, this is "the Interlanguage" (Interlanguage). In Selinker view, the former study of interlanguage study was just the grammar system study. Therefore, the study of interlanguage was only limited from speech phonemes, lexical, syntactic to semantic etc. In the early 1980s, along with deepening the study, the researchers found that only interlanguage...
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...Introduction: With increasing globalization opportunities for trade new markets arise frequently. However, these prospects are not unproblematic, as communication between contrasting cultures brings numerous of difficulties. Therefore, it is an essential requirement for corporations to interact efficiently when doing business with people from a range of different cultures. The field of intercultural communication deals with this extensive issue, both on a scientific and on an operational level which mainly is focused on guidelines for optimal behavior in intercultural circumstance, e.g. Roger Axtells’ “Do’s and Taboos Around the World” (1993). On the scientific level, from a functionalistic approach “culture is seen as determining communication” (Net>værk 2002: 129). In the process of communication, here culture has an external influence in determining people’s behavior. On the contrary, also on the scientific level, the interpretive approach sees culture as engaged symbol-systems, which exists in the interaction between people. The interpretive approach therefore sees these relations between people in interaction with culture as determining the communication. Finally, the critical approach which shares many of the interpretive approach’s assumptions also includes an historical context as well as power relations, which combined is an integral part of the communication (Martin 2007: 63). The functionalistic approach sees communication as a linear process of information going...
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...How To Become a Successful Student Every student wants to be successful, besides who doesn't? But schools seem to ask so much from students that they find success so vague and out of reach. Well, as the old maxim goes, every quality that a successful man has can be acquired by anyone, all that it takes is guts and perseverance. One common problem of students is meeting deadline of their requirements. For some, writing essay and term papers is very challenging, impossible even. But with proper dedication and a competitive spirit, one can create a good quality of output. Others find it difficult to look for resources when making their term papers or writing their essay, especially when they have little or no knowledge at all about the subject matter. How then can students overcome these troubles? First things first. Organizing your time correctly can help you meet deadlines and finish your work ahead of time. Making a list of priorities could help. Write down all the things that you need to do within a specific deadline and rank which comes first and how important are they. Be determined to follow the plan you made and not waste a single second of your time. Ask help. If you find writing difficult, do not get so anxious and/or depressed. There are plenty of resources where you can get ideas and knowledge about what to write. One most effective way is browsing through archives and libraries, whether online or offices. They are of great help to everyone. They not only help you...
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...Business Ethics Second Paper – Deontological Analysis June 19, 2013 Direct-to-Consumer Drug Advertising: Ethical or Not? The United States and New Zealand are the only developed countries that allow direct-to-consumer advertising. Whether the practice of direct to consumer advertising is beneficial to the consumers or not is a highly debated subject with both positions presenting sound reasoning for their position. Whether the practice is beneficial or not to the consumer is not the question, but rather, is advertising prescription drugs directly to consumers ethical? To analyze this question I will use Rawls’s second principle of distributive justice for analysis. (2) use that method, developing the argument in support of your case; In utilizing direct to consumer advertising for prescription drugs is the advertising “reasonably expected to be to everyone’s advantage”? and “attached to positions and offices open to all?” (DeGeorge 78) One of the predominate claims of the pharmaceutical companies that the advertisements educate the consumer, thus giving them more information to evaluate their needs and to speak intelligently with their doctor. So, is the information provided in an ad or commercial “reasonably expected to be to everyone’s advantage?” It is reasonable to assume that everyone is exposed to the ads with the various media outlets used, such as TV, radio, newspaper, magazines and so forth, but is the education to everyone’s advantage? The drug...
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...Ethics Issues Paper There are at least three ethical issues within today’s business environment that affect numerous communities and organizations everywhere. This includes discrimination, sexual harassment, and conflicts of interest, and many others. As it is, ethical behavior in business can be defined as the standards established by society that are consistent with achieving the greater good. In the broader sense, business ethics involves decisions between good and malevolent paths. Emmanuel Kant, a German philosopher, taught ethical thinking through his “categorical imperative” theory, which meant, “act as if the maxim of thy action were to become by thy will a universal law of nature” (Trevino & Nelson, 2007, p. 99). Through this mode of thinking one may avoid vindictive paths when facing ethical issues. The prevention of unequal treatment in the work place is a fixed policy in all organizations and communities, yet discrimination is a reoccurring theme in both of these settings. Whether it is age, race, gender, sexual orientation, social status, nationality or religion, none of these characteristics should conflict with qualifications in employment or inadequate treatment during work. Both direct and indirect cases transpire in this ethical issue that lead to discrimination, direct being the predominate circumstance. For example, in some countries height requirements for filling a position exclude some ethnic minorities when, in fact, height is not necessary to perform...
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...Economics, University of Eichstaett/Ingolstadt, Ingolstadt, Germany Abstract Purpose – The purpose of this paper is to explore the opportunities of using halal regulation and certification as a mechanism for applying Islamic business ethics in contemporary world. Design/methodology/approach – The current practices of halal regulation and certification and literature on Islamic ethics were reviewed, to identify a practical approach for Islamic business ethics. Findings – Islam allows and accepts different levels of ethical commitment. A multi-level Islamic ethics framework and a multi-level halal certification approach are proposed to facilitate the implementation of Islamic business ethics in a relative context. Two major developments can enrich halal business practices: harmonization of global standards and governance structure, and integrating responsibility and ethical issues in halal standards. Practical implications – The proposed framework and developments can enrich halal regulation and certification practice. Originality/value – The paper emphasizes the importance of flexibility and adaptability in Islamic business ethics implementation, and proposes a new framework and approach to apply Islamic business ethics. Keywords Islam, Business ethics, Social responsibility, Corporate governance, Islamic ethics, Halal, Corporate responsibility Paper type Research paper Journal of Management Development Vol. 31 No. 10, 2012 pp. 1090-1100 r Emerald Group Publishing Limited 0262-1711...
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...Paper Case study Nantonia ICT Strategy & Planning Master : ICT in Business Location : University, Leiden Course : ICT Strategy & Planning Assignment : Paper Case study Nantonia Date : 3 June 2011 Name : Suraj Soerdjbali Studentnr : Teacher : ------------------------------------------------- Part 1 The business model: 1. Partners: Natepco is a subsidiary of Natonia Energy Holdings. Which on their turn have a joint venture with Prime Energy Group and Government of Natonia 2. Key activities: The key activities of Natepco are exploration and production 3. Key resources: The key resources of Natepco are sell crude oil to commodity markets and gas (LHG) to power/electricity producers 4. Value Proposition: crude oil and gas (LHG) 5. Relationship: Their Brand, retaining customers 6. Distribution and acquisition channel: Traders, electricity producers 7. Customers: willing market in local industry 8. Cost structure: Manufacturing, exploration, maintenance 9. Revenue streams: The IT systems being used within the business model: * Partners: Prime Energy Group is in consideration of implementing SAP * Key activities: VAX/Compaq systems are used for drilling applications, HP systems are used for running applications for maintenance en procurement. Offshore platforms uses email application and application access * Key resource: IBM systems for finance The business maxims that I found in the case...
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...Integrating Values - The Legality, Morality, and Social Responsibility of the George Brothers & the Largest Pill Mills in South Florida Abstract This paper examines the legality and ethics of the George brother’s pain medication clinics in South Florida. It explains the legality of the pain medication supply that is available for consumers that medically need it and how its source can also be an easy access to addicts. Although it is considered legal, is it ethical? In this paper we study different theories in ethics, including Kantian and Utilitarian ethical models. These models provide clear analyses that guide us in deciding if pain medication distribution from pain clinics is ethical. Finally, we review and conclude if the George brother’s pain medication clinics were acting socially responsible within their communities. Given the rise of pain medication abuse and illegal reselling, pain clinics in South Florida should adhere to strict rules to provide services to those that need it and not turn their businesses into pill mills. Introduction Purposes of Paper The intent of this paper is to provide a detailed and analytical examination of the George brother’s pain medication clinics. Throughout this paper all approaches will be examined such as the legality and ethics of the case, and how social responsibility plays a role. In the past few years in South Florida, there has been a rise of pain medication addiction and the reselling of these narcotics. Pain...
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... 学 号：20065805 西南科技大学外国语学院 2010年6月 Acknowledgement I want to express my heartfelt thanks to my supervisor professor Gan Chengying, who accompanied me through all the processes of choosing the topic, selecting useful materials and finally finishing my draft. Without her help, this research paper can not be achieved. Also I want to extend many thanks to my teacher Tu Chao who gave me a lot of precious tips on how to achieve standard language in paper as well as how to avoid mistakes in delivering information. Apart from my teachers I still own much gratitude to my fellow friends. You helped me rectify grammatical mistakes that appeared in my paper and gave me a lot of encouragement in finishing this paper. Abstract According to the current situation of English teaching, the cultivation of the students’ cultural understanding is not paid so much attention to as the basic English knowledge teaching. Due to this fact, many foreign language students nowadays have a good command of grammar, a large vocabulary, but they often fail to communicate well with native speakers with what they have learned. This research paper aims to analyze pragmatic failure from the perspective of culture. It is mainly divided into four parts. The first part is a general knowledge about pragmatics and pragmatic failure. The second part is to focus on the integrity between language...
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...book designed for classroom use.” Language “Text book is a standard book for a special branch of study.” American Text Book Publishers Institute – A true text book is one specially prepared for the use of pupils and teachers in a class of a school, presenting a course of study in a single subject or closely related to the subject. Education is a tri-polar process. It’s poles are teachers, students, and content. The content or the subject matter is the all intervening variable. It helps the interaction between the teacher and the pupil. A teacher cannot successfully carry out his/her assignment of imparting knowledge to the pupil in absence of proper content. Text books are designed in organised and methodical manner to suit the requirements of both teachers and students and for the ultimate goal of knowledge transfer. Characteristics of a Good Text Book The teacher and the pupil should be aware of the important characteristics that make a good and effective text book. Some of the important characteristics of a good text book are enumerated below: 1. Get-up * Get up i.e. the look and feel of the text book should be attractive to attract attention of the target segment (in this case students and teachers). This has a psychological impact on the learning process. * Printing and get-up of the books should be interesting and attractive. They should be printed in the letters that they do not require strain on the eyes of the students. On the other hand they...
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...YULE – THE STUDY OF LANGUAGE S U M M A R Y ( C HA P TE R S F O R I S L 1 ) CHAPTER 1 – THE ORIGINS OF LANGUAGE The divine source: Bible: Adam gave names to the things Hindu: wife of the creator of the universe created the language Several experiments to find the “original” language: Psammetichus: two babies grew up only for the company of goats children have uttered “bekos” – (Phrygian word for “bread”) could be the sound of the goats “be” (Greek suffix “-kos”) King James the Fourth: Children should have started speaking Hebrew Other experiments: children whit no access to human language grow up with no language at all The natural sound source: Language as a result of onomatopoeia and/or natural cries of emotion (e.g. splash, bang, boom, ouch, ooh, wow,…) What about soundless and abstract things? The social interaction source: Language as a result of communication between earliest groups of humans, who used hums, grunts and groans -> language as a progress of this Apes and other primates also have grunts and groans for communication, but no language The physical adaption source: Evolution factors which have made humans able to develop language: o Teeth are upright and even in height o Lips have more intricate muscle interlacing than other primates o Mouth is smaller an can be opened and closed rapidly o Tongue is smaller, thicker and more muscular o Larynx (containing the vocal cords) is much lower than the position of other primates o Pharynx (above...
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...799 0736 Date of Submission: 03 / 16 / 2014 Title of Assignment: Legal, Ethical & Social Values on Having Animals In Captivity CERTIFICATION OF AUTHORSHIP: I certify that I am the author of this paper and that any assistance I received in its preparation is fully acknowledge and disclosed in the paper. I have also cited any sources from which I used data, ideas of words, whether quoted directly or paraphrased. I also certify that this paper was prepared by me specifically for this course. Student Signature: ___________________________ ******************************************* Instructor’s Grade on Assignment: Instructor’s Comments: I. Introduction II. Legal Section A. Licensing Requirements B. Accommodation C. Nutrition D. Sanitation and Disease Control E. Veterinary Care F. General Welfare G. Safety and Security H. Operations III. Ethics Section A. Utilitarian Ethical Analysis B. Kantian Ethical Analysis C. Aristotelian Ethical Analysis IV. Social Responsibility Section V. Conclusion VI. References ABSTRACT Animals are one of the most important things in my life, I have dedicated and I will dedicate my life to animals. This is why this paper is so important for me, but I am sure it is also same as important to the world. Now a days Animals in captivity is something that people is staring at more, they are starting to realize that there is nothing moral...
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...Paper lecture 1: Lindblom: What is this market system? A market system exists only when markets proliferate and link with each other in a particular way. A market system is a system of society-wide coordination of human activities not by central command but by mutual interactions in the form of transactions. Three kinds of markets are the most familiar: The labor markets, the agricultural markets, and markets for services and goods that industry provides to customers. Two less obvious kinds of markets are no less necessary for a market system. One is markets for intermediate services and goods produced for other producers. The other is market for capital. In market systems people do not go their own way; they are tied together and turned this way or that through market interactions. In our time it is a governed market system, heavily burdened or ornamented with what old-fashioned free marketers decry as ‘interferences’. Although buying and selling may be natural to human-kind, market systems are not. The market system that lies closest to our span of attention is the capitalist market system. In ostensibly democratic societies, market skeptics sometimes fear that the market system may bring an end to democracy. One of their fears is that big corporations already exercise powers inconsistent with democracy; and that multinational corporations overwhelm small nation-states. Despite the growing consensus in favor of the market system, it is of course possible...
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