Strategic Planning Research Paper Example | Topics and Well Written Essays - 9500 words

Vital Planning - Research Paper Example The principle part of Delta the (Headquarter) is in Texas, United State America. This report is concentrating on leading a key arrangement for Delta Corporation Qatar (Subsidiary). The significance of this report is to support long haul accomplishment for the company. Cautiously arranging causes the administrators to go to the perfect place and accomplish their objectives in viable and proficient manners. This report is partitioned into various parts. The principal area is about Delta Corporation history and brief foundation, the center exercises performed by Delta Company. The subsequent part is about the system of gathering applicable information about Delta. Subsequent to gathering information about the organization, we will talk about the SWOT examination â€Å"Strengths, Weaknesses, Opportunities, and Threats† to assess the organization circumstance. The investigation incorporates the inner and outer elements. Inside elements are, for example, the vision, strategic, proportions, IFE instrument (inner elements assessment network) to know the qualities and the shortcoming of the organization. Moreover, in this segment, we will talk about the vital guide and the EFE (outside elements assessment framework). For the outside appraisal, we will assess the chances and dangers. Outer elements are, for example, porter’s five powers model. From that point onward, we will plan SMART destinations and the strategies need to achieve these targets. Besides, we will talk about the usage plan. The last piece of this report is to finish up all the data that we examine and give a few proposals to Delta Corporation.

Ask week 3 Essay Example | Topics and Well Written Essays - 250 words

Ask week 3 - Essay Example What are a portion of the courses through which one can distinguish and characterize the exploration question? It is clear that when completing an examination on the foundation of a productive Shared Financial Services answer for your association may have a few predispositions in the undertaking. As an exploration, what are a portion of the courses through which such predispositions can be maintained a strategic distance from? Being a worker in your association and monitoring your mutual money related administrations can not be sufficient to have all the data with respect to shared monetary administrations. What are a portion of the routes through which extra data about shared monetary administrations can be gotten? The way toward recognizing the suitable research question is one that requires a few aptitudes. What are a portion of the characteristics that an analyst must have so as to effectively recognize the proper research question? As an insider doing an activity look into in your association, or more all being in senior administration, it is clear that your members who for this situation are your lesser officials would think that its hard to take an interest in the examination. What are a portion of the things would you say you should consider as a scientist, so as to guarantee there is no predisposition or terrorizing of your youngsters during the investigation? As a scientist and being a lady, it is conceivable that your examination might be actuated by social issues that have overwhelmed Kenyans for quite a while. As it were, men, and particularly in higher workplaces may consider this to be an impelling to ladies. How would you guarantee that your investigation is logical and liberated from inclination? Prior to commencing your exploration, you may have some speculative focal point of your examination. Notwithstanding, your information ought to be utilized to thoroughly explain your theory. It is additionally apparent that not all speculations are legitimate (Greenwood and Levin 2007). In such manner, in what ways would you be able to guarantee that your speculation

China history questions Coursework Example | Topics and Well Written Essays - 4000 words

China history questions - Coursework Example This implies it was moderately simple to frame a realm in China, and once structure such domains just experienced uncommon worldwide impedance until the cutting edge time. Past this, nonetheless, there are likewise parts of Chinese society that prompted this longstanding majestic nature. One is a bound together language: China was a profoundly educated society from its most punctual days, and pretty much a similar language (or commonly clear vernaculars) have been spoken consistently over that extend from that point onward. Past that, Chinese way of thinking has would in general be moderately man centric, celebrating the individuals who are in power as having the right to be so (either through the meritocracy of the administration tests or heavenly right of the preeminent ruler) and in this way social orders inside China were moderately improbable to oppose their overlords. In spite of the entirety of this, in any case, governments did at times fall. One of the most popular cases hap pened at the end of the main Empire, when Qin kicked the bucket out traveling to the far off pieces of his domain, and his subordinates contrived to put a flexible child on the position of royalty. For this situation, it can generally be contended that the breaking down was brought about by overpowering significance of the character of the sovereign in this early state, and the unpredictability brought about by a well known ruler kicking the bucket and his child having stupid strategies. One instance of the topple of China’s power through attack happened by means of the Mongol intrusions of the medieval times. Here, the steppes that had previously acted like an insurance from China against attacking individuals really turned into the source an intrusion. The nation immediately framed go into its royal propensities, in any case, with a Mongol ruler basically supplanting the Chinese ruler. This speedy recreation as a result of the quality of the organization and the general ada ptability of the Mongols, who would in general adjust effectively to new frameworks of control. One situation where the domain nearly fell yet stayed together was the Rebellion of the Seven states. For this situation the Seven pseudo autonomous states under the Han administration opposed further centralization of government †however a military clash permitted the Han to hold control, showing the intensity of the brought together magnificent armed force that the tradition had the option to create. 2. In spite of the fact that China envisioned itself to be a boundless domain, it was in purpose of truth very obliged. The ideological underpinnings of this view of the centrality of China were to some degree very much bolstered: the extent that China realized it was by a wide margin the biggest and most remarkable realm on the planet (and for the vast majority of this presence it was presumably evident). Moreover, Chinese culture was put on a pedastul over all others, which were view ed as primitive. Notwithstanding China’s creative mind, nonetheless, it was anything but a boundless domain. In physical terms, China was in reality very constrained: as examined in the past part, China really had noteworthy obstructions to section on practically all sides of it. However for this, China engaged in global relations, most unmistakably with different nations in south-east Asia, yet additionally with significantly more far off people groups. China had some exchange over the Himalayas with India, who thusly exchanged with Arabs who thus exchanged with Europeans. Consequently, China had contact with the domains outside of itself, though

Essay Topics For Writing a Glass Menagerie Essay

Essay Topics For Writing a Glass Menagerie EssayWhen you are writing a Glass Menagerie essay, there are some glass-themed essay topics that you should consider. The Glass Menagerie is one of the most popular themes of high school English. This essay topic involves themes such as glasses, people who wear glasses, and how these people feel about their appearance.There are several different types of Glass Menagerie essay topics. One is the Rose and Glass Menagerie. You can use the theme of glasses to help you tell your story. To make it more interesting, you may use the theme of another glass item, such as chandeliers, vases, or even wine bottles.Another Glass Menagerie essay topic that can be used to help you in telling your story is the Milkglass Menagerie. You can use the Milkglass Menagerie theme to give a historical perspective to your Glass Menagerie. The Milkglass Menagerie will allow you to include a large number of different people who wore glasses and how the glasses impacted their lives.Of course, the best Glass Menagerie essay topics that you can use to tell your story are the modern ones. For example, you can use the theme of eyewear to tell your story. You can use the Glass Menagerie essay topics that describe a common person's life as someone who wears glasses. Themes that describe popular celebrities who are also the subject of the essays can also be used.If you are interested in the Glass Menagerie themes of inventions, you can use them to tell your story. You can include topics such as drug-related accidents, body-fluid transplants, and so on. You can also include topics related to the topic of cell phones. This can help you to talk about the daily lives of people who use cell phones to contact friends and family.You can also use the theme of glass to tell your story. You can include themes such as their role in culture, how glasses have changed over time, and more. In addition, if you are writing about entertainment, you can include themes such as movies, television shows, and the internet.As you can see, there are plenty of essay topics that you can use to help you write a Glass Menagerie essay. All you need to do is find the themes that best match your Glass Menagerie topic. They will help you create a great essay that will get you a good grade.

A Financial Analysis Of Spirit Airlines Essay - 981 Words

A FINANCIAL ANALYSIS OF SPIRIT AIRLINES WHY I CHOSE THIS COMPANY Founded in 1964, Spirit Airlines actually began operations in the trucking industry under the name â€Å"Clippert Trucking Company,† based in Michigan. In subsequent years the firm encountered many changes in name, headquarters, as well as shifted into different industries entirely. In 1983, the company branched out into the charter tour operating sector, as â€Å"Charter One.† Particularly, they provided tours to entertainment destinations such as Las Vegas, Atlantic City, and the islands to the southeast of Florida known as The Bahamas. Almost three decades later in 1992, the company officially changed its name to the ultra-low cost passenger carrier company we all know today as Spirit Airlines, which is based in Fort Lauderdale-Hollywood International Airport, under CEO Ben Baldanza. These series of changes in industry, in combination with the fact that I am an avid â€Å"Spirit flyer,† definitely sparked my interest in further investigating the financial stance of the company. PURPOSE The purpose of this study is to compare Spirit Airlines with American Airlines using the financial ratios of liquidity, activity, debt, profitability and the market, and to derive some concrete conclusions about the financial nature of Spirit Airlines. According to Spirit Airlines’ Historic Stock Lookup (2015), from 2011 to 2014, the year-end stock prices increased by 79.4%, which is outstanding. Thus, Spirit Airlines will be used asShow MoreRelatedSpirit Airlines Essay1507 Words   |  7 PagesEXECUTIVE SUMMARY Spirit Airlines (SAVE) is an ultra low-cost, low-fare based in Fort Lauderdale, Florida that provides affordable travel opportunities. The IPO for Sprit airlines was offered on June 11th, 2011. The price of the stock at the IPO date was of $12.00. According to NASDAQ.com, the money that was raised on the IPO was $187.2 million dollars, with 5 million dollars in expenses. After the underwriting cost eliminated they approximately raised171.0 million. After the IPO saleRead MoreFactors that Influence Strategy: Southeastern Jet Airways1665 Words   |  7 PagesDecisions on Financial Results To illustrate the direct impact of business decisions on financial results, SEJA ended period 8 with a net income of $203,381, stock price of $36.45, 66% quality rating, 91.8% reliability, and $1,241,434 cumulative net income. Passengers pay for only transportation service from point â€Å"A† to point â€Å"B† which allows the organization to concentrate on its core competencies. Some experts in the industry are reporting that SEJA, the fastest growing regional airline, have theRead MoreConceptualizing a Business Bus/4751344 Words   |  6 Pagesstrategic objective must be in place. This essay will discuss the descriptive analysis regarding the mission and vision of Southwest Airlines and it differentiate its organization from its competitors. Southwest Airlines values are, governed by their mission and vision statement, which is satisfying to our stakeholders, increased profitability, and differentiates from our competitors. Analysis Southwest Airlines business plan is to develop a stronger relationship with its customers by providingRead MoreThe Mission Of Southwest Airlines1009 Words   |  5 PagesStatement The mission of Southwest Airlines is dedication to the highest quality of Customer Service delivered with a sense of warmth, friendliness, individual pride, and Company Spirit. We are committed to provide our Employees a stable work environment with equal opportunity for learning and personal growth. Vision Statement At Southwest, we strive to be the new generation of flight transportation while providing luxury at a price anyone can afford. SOUTHWEST AIRLINE SWOT 1. Strength a. High QualityRead MoreThe Impact Of Outsourcing On The Airline Industry1291 Words   |  6 PagesThis report is to provide an analysis of the effect of outsourcing in the airline industry. In the airlines, outsourcing is very common especially at small cities and international locations. It has its advantages and disadvantage. It helps to reduce costs such as payroll, benefits and any other related costs. Also, it has it disadvantage such as the quality of the work could be affected. I also will look into the process for an airline beginning to outsource a location (or stations) that was notRead MoreSouthwest Airline Strategic Analysis1382 Words   |  6 PagesSouthwest Airline Strategy Implementation Executive Summary An analysis of Southwest Airlines strategic controls has been conducted in order to determine if these controls match, and or enhance, the companies design and strategy. The company structure, culture, and human resources have been taken into consideration. What was found, was that Southwest has a strong culture, which ties most of the strategies together. Supervisors and employees work side by side, which promotes trust and understandingRead MoreSouthwest Airlines Mission Statement Analysis1131 Words   |  5 PagesMission Statement Analysis: Servant Leadership and Standard Leadership Models The mission statement is important for both companies. A mission statement tells a story of what the company stand for and how strong they feel about taking care of the customer. The purpose and drive how these two great successful companies. Southwest Airline company follow a practice servant leadership model versus Coca Cola who practices standard leadership model. Two big company share two different leadership modelsRead MoreSouthwest Airline Has Changed The Company Or Foreseeable Problems Essay1227 Words   |  5 PagesIt seems if current CEO Gary Kelly continues the same path that Herb Kelleher put in motion that there should be no major setbacks to the company or foreseeable problems. Southwest’s Strategies Goals Met On October, 2016 Southwest Airline has scheduled flights to 98 destinations in 41 states, Puerto Rico, Mexico, Central American and the Caribbean. Southwest has done an â€Å"A† rated job of implementing and following the initial company strategy, and a phenomenal job of growing and sustaining throughRead MoreSouthwest Airlines Report982 Words   |  4 PagesIntroduction: Southwest Airlines path towards earning the right to fly was a long and stressful process for everyone involved. However, the staffs ability to overcome all odds truly began the formation of Southwests distinct character, which makes the company so successful today. Founders Rollin King and Herb Kelleher who founded the company in 1967, among others were attacked by Texas airlines such as Braniff, and Continental, claiming the market was already saturated. After three years ofRead MoreBritish Airways: Analysis1861 Words   |  7 PagesBritish Airways Stakeholder Analysis Introduction British Airline PLC (BA) is the largest international airline that operates out of the Heathrow airport in London. The company recently merged Iberia which was initially proposed in 2009 and was approved by the European Commission in 2010. A new organization was created known as International Airlines Group (IAG) which is the worlds third largest airline in regards to total revenue as well as the second largest airline group in Europe. British

Analysis Of The Article Whats Up With The American Dream

What does the american dream mean to you? â€Å"The American dream, to me, means having the opportunity to achieve, because I don t think you should be guaranteed anything other than opportunity† (Leny Wilkens). The Article â€Å"Whats up with the American Dream† is all about how the American Dream is changing. It s transitioning from going to school, working hard, and advancing in your career to being handed a job through the connections you have. The thesis in this article is â€Å"We go to school, study, get jobs, and work hard, all with the assumption that doing so will allow us to achieve financial security, rise up the economic ladder, and perhaps even achieve financial great wealth.†(pg. 539) The argument in this article is describing how everyone used to have an idea of how their life was going to be, go to school and get a well paying job. Today the worlds way of thinking has changed. Not everyone goes to college, and not all the ones who go to college get a well paying job. The author claims t hat everyone had faith in the American Dream â€Å"the land of opportunity†. He uses an example of how in 1867 when Horatio Alger published a novel about Ragged Dick, someone who works his way up from poverty to a position of respectability. Which is what the American Dream was all about in the 1800s, working your way up the success ladder. In the pass everyone knew the American Dream and that was the goal in life. The American Dream was an opportunity for growth and achievement. EveryoneShow MoreRelatedThe American Dream By Lorraine Hansberry1570 Words   |  7 Pagesportunity to move up the career ladder, financial stability, having a family, owning a car, ability to receive an education, and having freedom and equality. Is this American Dream really attainable for everyone? Some groups of American citizens seem less likely to ever achieve this dream even if they work hard. Society and their circumstances are against them either because of their race, gender or class. Wome n, minorities, immigrants and the poor are left out of the American Dream. They may striveRead MoreLiterary Analysis Of The Outsiders1661 Words   |  7 PagesThe Outsiders Literary Analysis Is the American Dream fact ? Or Fiction ? In the novel The Outsiders, the author S.E Hinton explains the story of a young boy named Ponyboy and the struggle to survive, to find out the rights and wrongs in society, taking on difficult challenges like social class, loved ones, loyalty and rivalry between two different social classes . The question is brought up, is the American Dream fact ? Or fiction ? According to the knowledge that has been given, Through documentariesRead MoreEssay on Climbing the Ladder Analysis817 Words   |  4 PagesClimbing the Ladder Analysis For generations, the American Dream has continued to stand as a vision that so many people have strived for in America. It is what attracts countless foreigners to come to the U.S and what also keeps them there. All these people are filled with ongoing motivation to eventually reach this dream. Yet, the Dream and its steps to success are not a definite list. In fact, the very idea of how to achieve such a dream has been debated for generations. Andrew Carnegie, aRead MoreHow to Pursue the American Dream1576 Words   |  7 Pagesthe American Dream For an immigrant, the American Dream is to achieve economic well-being and a good quality of life through hard work, entrepreneurship, and perseverance. It is the driving force behind most immigration, and its realization is the achievement dimension of the American Dream to reach to the fullest life. What is the American dream? And how can one pursue it? Does it still exist, or is it over? Carl Thomass article â€Å" Is the American Dream Over?,† states that the American DreamRead MoreImpact Of The Income Inequality On The American Dream1742 Words   |  7 PagesImpact of the Income Inequality on the American Dream The book called They Say I say with Readings contains multiple articles. However, chapter nineteen focuses on the American Dream. Chapter nineteen, â€Å"What’s Up with the American Dream?† indicates how the article will be focusing on the American Dream. The American Dream changes over the course of time as the income inequality widens between the higher and lower class. Few events occurred that affected the income, which led to a growing gap betweenRead MoreThe California Dream Is Dead1039 Words   |  5 PagesThe California Dream is Dead The California Dream? More like a California Miracle. James Rawls, writer of the article â€Å"California: A Place, A People, A Dream† is an optimist who believes there is still hope for the California Dream (Rawls 14). The article was written 1984. It is not applicable to today’s self-destructive California. With the population of over 38 million people, California is barely holding itself together at this point. Even â€Å"investment† in the young Californians’ educationRead MoreThe American Dream Is Still Alive Essay1610 Words   |  7 PagesThe American Dream Nowadays, many Americans wonder if the American Dream is still alive. At one point in our country, people felt that they could achieve success by working hard. However, after the economic hardships and recession of the 21st century, a number of Americans not only lost income, but some also lost their jobs. Although there has been slow progression to improve the economy, there are those who question whether or not the dream of Americans can ever be achieved again. With unemploymentRead MoreAnalysis Of Money In The Great Gatsby1111 Words   |  5 PagesHappiness of Money (Literary analysis on The Great Gatsby by F. Scott Fitzgerald) Gold diggers are commonly known as women that only go after a guy because of the money that he has. The said women doesn’t even need to love the man just to have the money is enough to keep her around on him. Often times there is a man that really does like this lady, but because he doesn’t have money he never gets with her. What if this man without the money decide he would do anything to get money to impress theRead MoreThe Theory Of Self Actualization Essay940 Words   |  4 PagesFor many years psychologist has observed and deliberated over humans and their life’s goals. The three much known psychologists came up with the concepts and they are: Abraham Maslow, Carl Rogers and Viktor Frankl alone with many others. These three psychologist had studied and constructed the theory of self-Actualization and the meaning of life. They have agreed that self-actualization represents growth of an individual towards fulfillment of the highest need. Roger’s creat ed the theory implicatingRead MoreAnalysis Of Sweatshops769 Words   |  4 Pageswhere people work long hours for only a small amount of money isn’t something we like to think about. The article published by The New York Times in 2009 entitled â€Å"Where Sweatshops Are a Dream† however, proposes a different view of these grueling working conditions. The article seeks to transform the view of most Americans from disgust to support for so called sweatshops. When the article was first published in 2009, the Obama administration was considering labor standards, something the author

Professor Notes About the Negotiation & Conflict Resolution

Question: Discuss about the Negotiation and Conflict Resolution. Answer: An interesting example of a politically-sensitive multi-party conflict, representing non-personal interests is International negotiations and diplomacy. Here, negotiation is part of a broader international conflict resolution agenda and requires a very specialized process of bargaining. All parties in this debate are under the impression that the East China Sea is their personal fiefdom and are constantly contesting with the other parties over the ownership of the place. Japan laid claim over the East China Sea even before WW II. China has now set its eyes over the oil-rich basin in. They have now created an air defense zone above the islands of Diary and Senkaku which has made the East China Sea sensitive problem. The actions by the PRC have created an atmosphere of distrust and have accelerated the feeling of grievance among all concerned parties who would retort to any measure for protecting their interests. As a diplomat employed by Japan, I am involved in these day to day activities though several different initiatives. I feel that bilateral; talks among all the parties would help in the negotiation process. All concerned parties must be allowed to speak out on this issue. Homework: strongly recommend that the proposal mentioned above be adopted by all the concerned organizations. My initiative as a diplomat would be to get all concerned parties to the negotiation table. I believe that the issues can be easily overcome though peaceful measures like negotiation. Conflict management is an essential skill for all persons and organizations. Conflict management can be seen in economies around the world. Identification of the process has lead to the identification of the stakeholders who would have reasons for the conflict as well as reasons for a more planned approach to the process. Instead a set of questions related to the various issues at hand are put forth to all customers. The validity of claims being made by several individuals and the possible measures to complete the process without conflict or after resolution between concerned persons is an intrinsic part of conflict management in the real world. The issues related to water ways include, but are not limited to the right of current residents to waterways; the need to instill the ideology of live and let live, as well as the legal activities that can occur due to the conflict. The need for a speedy and permanent solution for this crisis is very important. It is seen that most high rises consider waterways are an essential part of this project (Williams, 2016). In fact, by ensuring a scenic view, the prices of waterfront properties are known to skyrocket to epic proportions. The team of negotiators has their work cut out before them. They need to first, undertake a preliminary analysis by which the areas of conflict as well as the impact on stakeholders which can be easily identified based on the interests expressed by them. Research on the topic shows that there are several cases all over the world where we can see similar conflicts. In order to prevent wrong selling which is the observed as the root cause of this conflict, several countries have either passed or are in the process of passing legislation or ordinances that would be a positive step towards protecting the scenic view of cities from exploitation by vested interests who wish to make an economic gain in the process. Interestingly, this is not a new phenomenon and has been an ongoing process since the 1980s. However, the persons looking at building or owning waterfront property has increased exponentially over the last decade (Billings, 2015), (Myers, 1986). The primary problems associated with the issues around water front properties have been analyses in the appendix (table 1). It is seen that all residents who own waterfront properties tend to do so with the idea of enjoying an uninterrupted view of the waterfront. Conflict arises when a new building tends to obstruct the view of existing property holders. The shrinking spaces and the constant pressure of owning a property with a view of the waterfront, tends to create an ownership of the waterfront in the minds of the property owners. This is found be to the root cause of the conflict in all cases pertaining to the topic. Sales executives and property developers are seen to exploit this need in potential buyers by assuring them of an uninterrupted view while pitching for the sale. The prices of waterfront property are also seen to be much higher than that of property which does not enjoy the view, even when the proximity to the waterfront remains the same for both. A similar tendency is seen among owners of property that looks out onto rich greenery (Pastorino, 2012). The most interesting trend seen due to this phenomenon is a set of lawyers who are willing to file and fight litigation n court for the protection of the view to which the property owner claims to have rights which are being encroached upon by subsequent property developers or even neighbors (CFP View law, 2016). The resolution of the conflict is easily possible and there is usually no need to approach the judiciary for the supposed breach into an alleged ownership. However, this is a sensitive matter that needs to be looked into with finesse rather than insisting on legal formalities. Ugly, drawn out battles is not the solution and merely a waste of time and effort that are best avoided (O'Neill, 2015). The first step towards prevention of similar issues arising in the future would be the development of common laws that would ensure that wrong selling and allusions to ownership over the view are not part of the literature that is used to promote the property. While property developers would wish to continue the same, it needs to be stooped with a firm hand (Pastorino, 2012), (Billings, 2015). It would be best to conclude that resolution of conflict is a far better option than waging a war on the world at large over a minor issue that can be resolved to the satisfaction of all concerned parti es. Table 1 - Stakeholder Analysis Stakeholder Group Interests Possible Issues Relative to Conflict Planned Mitigation Measure Residents in all nearby buildings Views of the water body from their houses Time period of implementation of resolutions. Inculcate the process of regulating the height of buildings merely to claim a view of the nearby water body Sales executive Increase sales of end commodity, viz., property with overview of water body or scenic greenary Not able to sell property that does not enjoy a view of the water body or greenery. Increasing urbanization has created a consumer based interested in scenic surroundings. Ensure that sales propaganda does not refer to the view from the high rise as this creates a misconception in the minds of the buyers. References Billings, R. (2015, October 12). Stakes are high as vote nears on Portlands scenic-view ordinance. Retrieved September 08, 2016, from cardente.com: https://cardente.com/news/3-news/278-stakes-are-high-as-vote-nears-on-portlands-scenic-view-ordinance.html CFP View law. (2016). CFP View law: Resources. Retrieved September 08, 2016, from https://cfpviewlaw.com/resources/: https://cfpviewlaw.com/resources/ Myers, D. (1986, December 14). Court to Decide State's Beach Access Issue. Retrieved September 08, 2016, from https://articles.latimes.com/: https://articles.latimes.com/1986-12-14/realestate/re-2871_1_beach-access O'Neill, A. (2015, July 17). Billionaire's Beach just got a lot less exclusive. Retrieved September 09, 2016, from https://edition.cnn.com/: https://edition.cnn.com/2015/07/17/us/billionaires-beach-malibu-public-access/ Pastorino, H. (2012, August 15). Cities can enact View portection ordiances; but few do. Retrieved Sepetember 08, 2016, from https://www.pertria.com/: https://www.pertria.com/2012/cities-can-enact-view-protection-ordinances-but-few-do/ Williams, S. (2016, August 9). Brisbane riverfront property: Why prestige buyers cant get enough. Retrieved Spetember 08, 2016, from www.domain.com.au: https://www.domain.com.au/news/brisbane-riverfront-property-why-prestige-buyers-cant-get-enough-20160802-gqjd11/.

Project Report on Career Mangement free essay sample

In recent years, however,  career  now refers to changes or modifications in employment during the foreseeable future Career Management Career Management  is the combination of structured  planning  and the active  management  choice of ones own professional  career. It includes 1. Development of overall goals and objectives, 2. Development of a strategy (a general means to accomplish the selected goals/objectives), 3. Development of the specific means (policies, rules, procedures and activities) to implement the strategy, and 4. To understand the career management process †¢ To find out the role of individual in career management how an individual make this process better. †¢ To know the organizational role I the process of career management Today with intense competition everywhere, coupled with economic changes, companies are aggressively pursuing the strategies for downsizing, outsourcing, and synergy through alliances. Pursuing strategies that result in loss of jobs is a distressing experience both for those who get the axe and the people who are still with the company. We will write a custom essay sample on Project Report on Career Mangement or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is in context of this corporate reality that career management assume more significance Methodology and Research Design The study attempts to understand the organization individual role in managing the career stages through which an average individual passes. The research methodology, which I have chosen, is deductive in which primary data collected by Questionnaire which is composed have close ended and open ended questions secondary data is collect by means of net libraries. The Career Management process The process begins with the goal setting then further stages making is shape. Goals/objectives Development The career management process begins with setting goals/objectives. A relatively specific goal must be formulated. This task may be quite difficult when the individual lacks knowledge of career opportunities and/or is not fully aware of their talents and abilities. However, the entire career management process is based on the †¢ Short term goals (one or two years) are usually much more specific and limited in scope. Short terms goals are, of course, are easier to formulate. †¢ Intermediate goals (3 to 5 years) tend to be less specific and more open ended than short term goals. Long term goals are the most fluid of all. Lack of life experience and knowledge about potential opportunities make the formulation of long term goals difficult. †¢ Making  career  choices and decisions †¢ Managing the organizational career – concerns the career management tasks of individuals within the  workplace, such as decision-making, life-stage transitions, dealing with stress etc. Taking control of ones personal development – as employers take less responsibility, employees need to take control of their own development in order to maintain and enhance their employability. Stages of career management Career formation starts during school years and ends at the retirement age five career stages regardless of occupation can be identified as, The exploration stage This stage ends for m ost individuals as they make transition from formal education programs to work. The grueling pressure and competition have left youngsters unprogrammed, exhausted, cynical, and chronically anxious about their future instead of being most optimistic and hopeful. Educational psychologists tell us that they are seeing record number of teenagers who are overwhelmed by the pressure and paralyzed by the tremendous number of choices available to them The establishment stage The period begins with the search for work and includes getting the first job, being accepted by your peers, learning the job, and gaining the first tangible evidence of success and failure in the â€Å"real world†. It begins with uncertainties and anxieties, feeling of excitement and fear and is, indeed, dominated by two problems: finding a â€Å"niche† and â€Å"making your mark† Although the specific causes of early career disappointments vary from person to person, some general causes have been identified. Studies of the early career problems of young managers typically find that those who experience frustrations are victims of â€Å"reality shock† (Ivancevich, 2004). These young managers perceive a mismatch between what they thought the organization was and what it actually is. Young professionals enter an organization with technical knowledge but often without an understanding of the organization’s demands and expectations one reason for this could be that the new recruits are not provided with realistic job preview during the recruiting process. A realistic job preview provides the prospective employee with pertinent information about the job without exaggeration. Organization role during this period could be in the area of socializing, orienting and mentoring of new recruits. When we talk about socializing, and developing employees, referring to a process of helping new employees adapt to their new organization, to get them to become fully productive, thus helping them to develop their self-efficacy level. However in this stage individuals have yet to reach their peak productivity. The organizations role here would be to provide an array of services, like career guidance and training . Training involves change of skills, knowledge, attitudes or behavior to help individuals to improve their ability to perform the job effectively and efficiently. Training thus helps them to reduce the stress that arises due to personal inadequacy. Mid- Career stage This is a period when individuals continue their performance, or level off, or begin to deteriorate. The mid level executive experiences certain pressures, Haider Supriya 187 which is unique because of the position he occupies in the organization The growing managers display a high need for self-actualization. They seek opportunities enabling them to use their skills and knowledge to reach their creative potential. A study of Indian Industries by Nanjanath et. al. 1980) has found that, of all the factors contributing to managerial effectiveness, the individual qualities of the managers top the list. The third option for mid-career deals with the employee whose performance begins to deteriorate. This stage for this kind of employee is characterized by loss of both interest and productivity at work Loss of productivity and managerial effectiveness has been reported to be a function of personal and environmental factors. Organizational roles play an important part in increasing the individual’s effectiveness in an organization. Increased decision-making enhances the meaningfulness; employees find in work and provide them greater sense of autonomy, responsibility, certainty, control and ownership. Continued growth and high performance are not the only successful outcomes at this stage. Maintenance is another possible outcome of the mid-career stage. The organizational role here would be providing sensitivity training exercises, by getting survey feedback from employees to identify discrepancies if any, or simply moving them to another position in the organization. This can work to boost morale and productivity. Decline Stage The decline or late stage in one’s career is difficult for just about everyone, but, ironically, is probably hardest on those who have had continued successes in the earlier stages. After decades of continued achievements and high level of performance, the time has come for retirement. These individual step out of the limelight and relinquish a major component of their identity. Educational workshops and seminars and counseling sessions are an invaluable way to help the pre-retirement persons make the transition from work to retirement. Organizational efforts must include programs to facilitate pursuing careers financial planning, promotion of individual retirement programs and a comprehensive educational programs Back (1969) has suggested that the more the retirement is looked upon as a change to new status, the better the transition will be accomplished. Career management largely an individuals responsibility If on one hand competition and cost economics are spreading insecurity in jobs and on the other hand competition and evolution of new industries which were nonexistent a couple of decades ago are opening a plethora of pportunities for the individuals to choose from. New opportunities and accompanying threats make the job markets extremely unpredictable. In such an uncertain environment, it is ultimately the responsibility of the individual to decide and make choices to pursue a desired career. Personal ambitions coupled with emerging business trends are increasingly shaping the career choice of the people. An organization can at best support an individual’s aspirations if in line with its business goals. With this view of careers in today’s environment, an individual needs to change the way jobs have traditionally been looked at. A job is not merely a means of earning money, it must be viewed by the individuals as an opportunity for learning, so that when you are doing a job to fulfill you responsibility for the company, you are also strengthening your skills required to develop your career. Career management thus is primarily an individual responsibility. It is a life long process for an individual, where he continuously learns about his purpose, personality, skills and interests. [pic] An individual must continuously review learning from his assignments and try to develop alternate perspectives of the job, which helps in enriching ones experience. Also a periodic relook at the job and the company along with the opportunities available outside will definitely help an individual in giving boost to his career advancement. Finally, one must take some time at some important milestones to assess his progress against the long term goals a review gives an opportunity for the individual to refine clarity on long term goals, which in turn will affect his further course of action. Following points will be of immense help for an individual: †¢ Taking a long term view of where one wants to be †¢ Accept short term trade offs for long term benefits (low pay offer or some lateral move, which are vital for career development and contact building) †¢ Judicious decision between specialized jobs and isolated jobs †¢ Building the right connections both inside and outside the firm †¢ Assess oneself honestly †¢ Keep abreast of changes and capture first mover advantage †¢ Plan our exit (timing, convenience and dignity) [pic] Challenge for HR matching career aspirations with business needs Employee loyalty to the company is higher when the job fulfills intrinsic needs and personal goals of the employees. By assisting an individual in planning his career and providing opportunities for career development, an organization can ensure higher loyalty and productivity from employees. Challenge for HR professional is to match and support career expectation of performers with organizational requirements.

Comparative Education Training Module

Comparative Education Training Module Comparative Education and Training ModuleIn order to carry out this module the Cert Ed course visited the Czech Republic, a fascinating country, small by our standards with a population of approximately 10 million people. What became apparent from the outset was the proud nature of the citizens and the obvious national fervour, which is normally lacking in Britain. During the visit we were given a varied exposure to the Czech educational system, from primary schooling through to adult education, this included both university and college vocational training.During this assignment I will give a brief overview of the recent history of the Czech Republic and hopefully link this to the changes to the educational system. I will then endeavour to compare their educational system, paying particular attention to the vocational training side, with our recent developments within the military's educational system, which of course is rooted in vocational training.American Education is in the Dump sterA brief history:Czechoslovakia came into existence as an independent republic in 1918 after the break up of the Austro-Hungarian Empire at the end of the First World War. Besides the Czech and Slovak peoples the country included substantial numbers of Germans. Despite welding together of such a mixed bag of people, Czechoslovakia made considerable political and economic progress until the troubled 1930s. It was the only East European State to retain a parliamentary democracy throughout the interwar period.With the rise to power of the Nazis leader Hitler in Germany brought a revival of opposition among the German speaking populace. This in turn led to the Munich Agreement and the Sudetenland firstly be given to Germany and then six-month later the occupation of the whole of Czechoslovakia. After the war election were held with the Left gaining a slight majority until the Communists seized power in 1948 and...

Musical investigation of the Faahae Tabu using concepts of Music Essay

Musical investigation of the Faahae Tabu using concepts of Music - Essay Example The relationship of music to language has been a topic of renewed debate in recent years. Many orientations and methodologies have been applied to musico-linguistic studies, from Chomsky's generative grammar to semiotics. Many writers have felt that such linguistic approaches have been at best limited in their applicability to music, although some recent studies of syntax have generated interest. This article will advance a rationale for the study of music theoretical and perception issues in the light of contemporary advances in the area of linguistic prosody. While some issues in linguistics have been widely discussed in the music psychology and perception literature, much research in prosody has not been addressed. In order to understand the position adopted herein, the reader may find it helpful to review some previous avenues of exploration in the comparison of music and language. While Chomsky has recently rethought his theories of deep structure in language, applications of th is theory to music have held a fascinating lure for musicians and theorists, from Bernstein's Schenkerian speculations to Lerdahl and Jackendoff's Generative Theory of Tonal Music (hereinafter GTTM). One of GTTM's main contributions is a systematized version of the hierarchical structure of meter, incorporating the linguistic studies of Liberman & Prince. (Liberman 249-336) Referencing transformational grammars, GTTM places a good deal of emphasis on the deep structure in composition, particularly in regard to metrical hierarchies and tonality. Lerdahl & Jackendoff are less interested in the 'surface' structure of a piece, which is generally defined to include melody, rhythmic patterns (as opposed to meter), dynamics, timbre, register, etc. In an effort to empirically demonstrate the theories contained in GTTM, many cognitive scholars gave designed experiments to measure performance variables. Often, these experimental performances are judged on their ability to reflect and/or communicate to listeners the deep harmonic structure of a composition. (Deliege 325-60) Contrary to expectation, research in music cognition has faltered when it has attempted to verify musical response in the context of the deep structure of transformational linguistics. Sloboda and Cooke, among others, have found that emotional response occurs in very short fragments of music and in a very short space of time. (Cooke 64-95) Such response is not relevant to the large-scale structural hierarchy of the composition. Factors such as repetition, changes of texture, register or dynamics are much more important in perceptual grouping than such tonal factors as modulations, cadence points, or tonal closure. (Clarke 352-8) Rosner and Meyer have attempted to experimentally document Meyer's theory of melodic processes. (Meyer 1-40) Meyer distinguishes between structural and ornamental melodic notes (much in the manner of Schenker). Wishing to prove that the underlying structure of the melody is more perceptually important to the listener than low-level structures such as contour, the authors instead find a greater perceptual effect for melodic process. They also discover a much more important role for melodic contour than they had predicted. The idea of top-down processing of musical hierarchies been widely verified experimentally, (Narmour 1-26) yet from the standpoint of music theory, the level of surface has been subject to unwarranted neglect. If deep structure is significant in both music theory and language, why can its effects not be verified in music perception research In part, the attention paid to deep structure by scholars of music perception has come about through some confusion of purpose. The aims of theorists are not necessarily those of perception researchers. Theoretical analysis tends to be highly reductive in nature, insofar as

Compare contrast and analyze the coastal management and its effect on Research Paper

Compare contrast and analyze the coastal management and its effect on the population in both ghana and South Africa - Research Paper Example The destructive activities performed by individual lead to destroying of the coastline resources of the countries. In this paper, the coastal management systems of South Africa and Ghana have been discussed precisely by considering all the significant facts about its coastal areas. The reasons for the destruction of the coastal areas of Ghana and South Africa have been explained and how those have impacted on the people and business located there, are also discussed. 2.0 Coastal Management Coastal management comprises of the coastal resource management, coastal zone management and integrated coastal zone management that relates to formal or informal practices, economies, rules, technologies as well as interaction among natural resources and humans who are located near sea coast. The coastal management also includes the way through which the resources are utilized and protected1. In the coastal management process, there are five phases such as identification of issue as well as evalua tion of baseline. The second phase includes the preparation as well as adoption of coastal resource management, in the third phase there is an action plan along with implementation of project. The fourth phase is the monitoring and evaluation, and the last phase comprises of information management, outreach and education1. The term ‘Coastal Management’ came into being after United States Coastal Zone Management Act of 1972 was implemented. According to this act, sectoral management approach was not operating effectively, that was developed to focus on the individual resources such as fisheries, and other activities such as transport. Then the idea came to develop a coastal management approach with definite plans that primarily focus on particular issues related to national along with local importance. From that period new coastal management approach was applied in various situations all around the world2. The activities of coastal management takes place both in the dire ct land-sea border as well as in wider area of indirect influence of sea on land as well as land on sea. It also involves organizing the production of intertidal organisms and co-ordination of various sectors along with management agencies that have a direct along with indirect influence on the coast. The management of coast facilitates synchronization between the sectors and agencies. It also helps to develop the capability for integration of coastal consideration to the particular work2. Integrated Coastal Management (ICM) is considered as inter as well as trans-disciplinary approach of management, which was first initiated from the year 1970. The main objective was settlement of the conflicts of coastal stakeholders and to attain sustainable coastal development. Integrated coastal management is referred as the process by which several marine as well as coastal environments are managed in order to provide broad range of needs of bio-diversity protection along with sustainable use by facilitating the stakeholders to participate in the management programs3. MPA (Marine Protected Areas) is considered as an essential component of integrated coastal management program. They help in the protection of biodiversity as well as ecological

What Criticisms of 19th Century Life Is Dickens Making in the Novel Great Expectations Essay Example for Free

What Criticisms of 19th Century Life Is Dickens Making in the Novel Great Expectations Essay Charles Dickens wrote the novel Great Expectations in 1861. He originally wrote it as weekly instalments for a magazine called ‘All the year round. ’ In the novel he criticised many things about 19th century life, for example, the importance of being a gentleman and social status, crime and punishment, childhood and last but not least the role of women. Charles Dickens was born on 7th February, 1812, and spent the first nine years of his life living in the coastal regions of Kent. Dickens’s father, John, was a kind and likable man, but he was hopeless with money and piled up tremendous debts throughout his life. When Dickens was nine, his family moved to London and when he was twelve, his father was arrested and taken to prison for unpaid debts. Dickens’s mother moved his seven brothers and sisters into prison with their father, but she arranged for the young Dickens to live alone outside the prison and work with other children pasting labels on bottles in a blacking warehouse. Dickens found the three months he spent apart from his family highly traumatic. Not only was the job itself miserable, but he considered himself too good for it, earning the contempt of the other children. After his father was released from prison, Dickens returned to school. He eventually became a law clerk, then a court reporter, and finally a novelist. Many of the events from Dickens’s early life are mirrored in Great Expectations, which, apart from David Copperfield, is his most autobiographical novel. Pip, the novel’s hero lives in the marsh country, works at a job he hates, considers himself too good for his surroundings, and experiences material success in London at a very early age, exactly as Dickens himself did. In addition, one of the novel’s most appealing characters, Wemmick, is a law clerk, and the law, justice, and the courts are all important components of the story. In Victorian society, a gentleman was a person of upper or middle class. Usually, one was born into being a part of the gentry as it was almost impossible to move up the social hierarchy. Being a part of this elite sector of the class system is what Dickens explores and in doing so exploits the ambiguity of the term ‘gentleman’ and the complications as to what makes a man become gentleman. One of the major criticisms of 19th century life in the novel is the need to distinguish between social prestige and moral worth. Dickens explores this theme by questioning ideas about the nature of a gentleman. Pip is central to this theme, as he represents the link between the social classes. He is the village boy who becomes a gentleman with the help of a criminal. However, the contrasting view given through Herbert Pocket and his father shows us that ‘no man who was not a true gentleman at heart, ever was, since the world began, a true gentleman in manner. Although Herbert has very little money, he is unquestionably a gentleman, both in the social sense, as he is well-born and has received an upper-class education, and in the moral sense, as he teaches Pip table manners, and, by example, that manners are meaningless unless they derive from sound moral principles. This is also illustrated through Compeyson, Miss Havershams lover, who possessed a superficial elegance that blinded people to his real nature. ‘He’s a gentleman, if you please, this villain’. Drummle is yet another example of an exaggerated type of gentleman. Although he has inherited money, and great expectations, he has no moral standards and remains idle, proud, reserved and suspicious. Dickens saw two sorts of gentlemen, Joe Gargery, who is a simple and hardworking blacksmith. He is also humble and kind. This was illustrated when he claimed that his father who was also a blacksmith ‘What sume’er the failings on his part, remember reader he were that good in his heart. ’ However, Drummle defined through his knowledge of social etiquette, the extent of his education, appearance and income. Dickens showed in his novel that one does not need to be wealthy and educated to be a gentleman. Crime and punishment is a key theme in ‘Great Expectations’ which is linked closely to justice and injustice. Pip is introduced to crime and criminals very early on when he is confronted with Magwitch on the marshes. This encounter compels Pip to steal from his own family, the iron file and the pork pie. So the first crime we see committed is by Pip, which is significant because the book is centred around crime and how Pip gets more and more involved. When Magwitch is caught, he is taken to the prison hulk where Pip got an insight into the justice system and saw how the prisoners were treated. Dickenss dissatisfaction with the prison system is evident when Wemmick is giving Pip a walking tour through the streets of London. Further evidence of Dickens concern can be found in Pips reaction to the Debtors Door of Newgate Prison, in which culprits came to be hanged. Using Pip as a vessel to express his latent views of criminals, Dickens expresses his deep-rooted memories of poverty and a father sentenced to debtors prison. This contradicts the fact that in real life, Dickens ‘believed’ the ‘model prisons’ to be too lenient to their inmates and extolled instead the virtues of hard and unrewarding labour, a regime which relied more upon punishment than moral improvement. This suggests that in real life, Dickens felt that it was more important to focus on the punishment of criminals, rather than giving them a second chance to redeem themselves. Further evidence of Dickenss concern for maximum punishment can be found in this statement regarding the punishment of a local street ruffian: ‘I would have his back scarified often and deep’. This attitude most likely stems from the fact that Dickens legal training gave him a far stricter outlook on prisoners. Dickens is often credited for being influential in the passing of the Capital Punishment Act of 1868, which banned public executions The reason Dickens was against public executions was because he felt they only made people sympathize too much with murderer, rather than the victim. Dickens paints an extremely vivid picture of childhood through the eyes and mind of Pip and sees the world through the eyes of a child. This was possible because Dickens understood the thoughts and feelings of children and applied this to Pips every thought and action when he wrote the novel. Dickens had an obvious gift for creating child characters in his works. The word ‘pip’ itself refers to a seed from a plant. Seeds need to be nurtured if they are to grow and flourish. In order to understand both Dickens talent and his compulsion to write about children it important to realize that through the characters in his novels he took up the plight of all children. In Dickens view of childhood, he felt that children have certain needs, for example, guidance in a nurturing home, to be free from emotional and physical abuse, to have a good education, and to be allowed to use their imaginations and as in the novel, Pip’s father figure, Joe Gargery had to work hard like his father before him and did not get an education. The phrase ‘brought up by hand’ implied emotional and physical abuse and yet it was meant to care and love in a very harsh way. In order for children to succeed in life he felt these needs must be met. Through his portrayal of child characters in the novel, Great Expectations, Dickens demonstrates how adults rarely, nor adequately provided for these particular needs that children have. In Great Expectations one can see how the women who fit Dickens ideas were rewarded with happy lives, usually in the form of marriage. Like in the case of Biddy, she was a nurse to a maimed Mrs. Joe and was the epitome of domesticity. She was later rewarded with a happy life by her marriage to Joe. Dickens imagines two types of women, subordinate and insubordinate, and rewards women according to their ability to render domestic harmony On the other hand, the women who did not conform to these ideas were punished in one way or another. Even though not all of Dickens attitudes reflected what was typical of the period, many did. Great Expectations is a reflection of those attitudes that were most likely encouraged by the women in his life. He believed as many did during the Victorian period that the womans place was in the home. Women were the caregivers of the world. Their lives were supposed to be centred on their family, for example, characters like Biddy and Clara Barley play the part of a natural, motherly type. Biddy takes over caring for Joe and Pip after Mrs. Joe is attacked by Orlick and dies soon after. Biddy, like Pip, is an orphan. She was the one that taught Pip to read and later taught Joe. Great Expectations is set in early Victorian England, a time when great social changes were sweeping the nation. The Industrial Revolution of the late eighteenth and early nineteenth centuries had transformed the social andscape, enabling capitalists and manufacturers to amass huge fortunes. Although social class was no longer entirely dependent on the circumstances of one’s birth, the divisions between rich and poor remained nearly as wide as ever. Throughout England, the manners of the upper class were very strict and conservative: gentlemen and ladies were expected to have thorough classical educations and to behave appropriately in innumerable social situations These criticisms as defined by Dickens in his novel were felt in almost every facet of Great Expectations. Pip’s sudden rise from country labourer to city gentleman forces him to move from one social extreme to another while dealing with the strict rules and expectations that governed Victorian England. Ironically, this novel about the desire for wealth and social advancement was written partially out of economic necessity. He also portrays characters caught up by social forces primarily via lower-class conditions but which usually steer them to tragic ends beyond their control.

The Kohen Gene :: Biology Essays Research Papers

The Kohen Gene In a world where Jews have assimilated so much into other cultures, is it possible to trace the lineage of an elite group of Jewish men all the way back to a man who lived three-thousand and five-hundred years ago? According to Karl Skorecki, a scientist at the Israel Institute of Technology in Haifa, and Michael Hammer, a geneticist from the University of Arizona at Tuscan, the possibility is alive (1). In Jewish tradition, as written in the Hebrew Bible, the Children of Israel were split into three groups. The Kohanim (the singular is simply Kohen) were the priests. The first Kohen was Moses' brother, Aaron, and all Kohanim since then are said to be descendants of Aaron. The second group was the Levis, of which Moses himself was a part of, and the third group was compiled of the remaining eleven tribes (of which ten have said to be "lost"), simply called the Israelites. Since the Kohanim were the priests among the Jewish people, their duties were the holiest and most important. They were in charge of the sacrifices brought to the Temple, and thus had the most intimate relationship with God, aside from the prophets such as Moses. After the destruction of the Second Temple in 70 C.E., and thus the secession of sacrificial offerings, the role of the priests became ceremonial. However, despite the fact that their strict duties do not apply today, all Kohanim, according to Jewish tradition, must still obey many commandments that pertain directly to them. The hope is that one day, a new Temple will be built, and their service will be required once again (1). According to Jewish tradition, the role of each individual (Kohen, Levi, or Israelite) is passed down patrilineally from father to son. In traditional and orthodox Judaism, a woman is known as "the daughter of a Levi" (if her father is a Levi) until she marries, and then she is "the wife of a Levi." So, the concept of a "kohen gene" can only pertain to Jewish men who have not converted into the faith (1). A gene is a sequence of DNA that is used by cells to create protein. It has all of the information needed to make a protein. It knows when to make these protein and where to begin and end. The functions of a cell are then carried out by the proteins.

Ethical Theory

Managerial Auditing Journal Emerald Article: On ethical theory in auditing Lutz Preuss Article information: To cite this document: Lutz Preuss, (1998),†On ethical theory in auditing†, Managerial Auditing Journal, Vol. 13 Iss: 9 pp. 500 508 Permanent link to this document: http://dx. doi. org/10. 1108/02686909810245910 Downloaded on: 25-11-2012 References: This document contains references to 47 other documents Citations: This document has been cited by 2 other documents To copy this document: [email  protected] com This document has been downloaded 2432 times since 2005. *Users who downloaded this Article also downloaded: * Gary Pflugrath, Nonna Martinov-Bennie, Liang Chen, (2007),†The impact of codes of ethics and experience on auditor judgments†, Managerial Auditing Journal, Vol. 22 Iss: 6 pp. 566 – 589 http://dx. doi. org/10. 1108/02686900710759389 Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas, (2007),†Professional a ccounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education†, Managerial Auditing Journal, Vol. 22 Iss: 9 pp. 928 – 944 http://dx. doi. org/10. 1108/02686900710829426 Douglas E.Ziegenfuss, Anusorn Singhapakdi, (1994),†Professional Values and the Ethical Perceptions of Internal Auditors†, Managerial Auditing Journal, Vol. 9 Iss: 1 pp. 34 – 44 http://dx. doi. org/10. 1108/02686909410050433 Access to this document was granted through an Emerald subscription provided by ASTON UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. om/authors for more information. About Emerald www. emeraldinsight. com With over forty years' experience, Emerald Group Publishing is a leading independent publi sher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related content and download information correct at time of download. On ethical theory in auditing Lutz Preuss Lecturer, Heriot-Watt University, Edinburgh, UK This article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the ? nal analysis insuf? cient devices, because their necessarily generalised form has to be translated into the speci? c situation and thus requires acceptance rather than merely adherence. Codes have to be complemented with developed ethical r easoning of accountants.Hence, individual ethical principles are discussed which have been applied to accounting in the recent literature, i. e. utilitarianism, deontology, virtue ethics and ethics of care. Unsurprisingly, none emerges as giving completely satisfactory solutions. Yet eclecticism can be avoided by using compound models, which combine individual principles to provide reasonably comprehensive cover of decision-making in a business context. As in any other profession, practitioners of accounting, be they public accountants, management accountants or internal auditors, may face moral dilemmas in their work.In mapping out the ? eld of potentially con? icting interests, the Institute of Chartered Accountants of Scotland (1997, p. i), the oldest professional body in the UK, stipulates: The primary duty of the Institute of Chartered Accountants of Scotland is to the public. This principle determines its status as a professional body . The ICAS (1997, p. vii) requires that: I n addition to the duties owed to the public and to his or her employer, a member of the Institute is bound to observe high standards of conduct, which may sometimes be contrary to his personal self-interest.The author would like to thank Professor Gerald Vinten, editor of Managerial Auditing Journal, and Stephen Morrow, Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, for their helpful suggestions. Managerial Auditing Journal 13/9 [1998] 500–508  © MCB University Press [ISSN 0268-6902] The public accountant is the con? dential agent of the community at large, but the public does not (re)appoint auditors (for speci? c moral dilemmas facing external auditors, see Gunz and McCutcheon, 1991; Moizer 1995; Finn et al. , 1994).Management accountants and internal auditors are employees of the corporation; hence their employment position may collide with their professional values. They too have a responsibility to society – comparable to an engineerâ €™s concern for public safety – and are required by the Institute of Chartered Accountants in England and Wales to observe â€Å"the same standards of behaviour and competence as apply to all other members† (Statement 1. 220, quoted in Maurice, 1996, p. 184). Ethical dilemmas tend to be complex and only hazily de? nable.In accounting, moral agency often becomes a question of causation (Moizer, 1995, p. 425f. ), as the content of an audit report may not have an obvious link with a speci? c result: if an auditor quali? es a company’s accounts, has he actually caused an ensuing bankruptcy? Furthermore, the very subject matter of accounting is such that two equally objective accountants may reach different results. The most visible response by all professional accountancy bodies has been to set up codes of ethics, e. g. by the Institute of Internal Auditors in 1968.Their very existence sets limits for immoral behaviour and offers guidance in ambiguous situations . Studies of members of the Institute of Internal Auditors (Siegel et al. , 1995; Ziegenfuss and Singhapakdi, 1994) found that a clear majority do use the code of ethics in their work. It is seen primarily as an instrument for giving guidance in moral dilemmas (64 per cent) rather than a means to enhance the profession’s public perception (16 per cent). Research by Dittenhofer and colleagues offers an insightful longitudinal perspective nto changing moral beliefs of internal auditors in the light of the IIA Code of Ethics. In 1982 Dittenhofer and Klemm (1983) presented a random sample of IIA members with 20 vignettes, each describing morally contentious issues, and asked respondents to indicate their reaction, ranging from dismissal of the person to doing nothing because no ethical problem is perceived to exist. In 1994 Dittenhofer and Sennetti (1995) repeated the survey, again sampling IIA members. In many cases the authors found signi? cant changes, with IIA members having become more critical and supporting harsher action.So the proportion of respondents who claim they would dismiss an internal audit supervisor who engaged in insider dealing (situation 4) has risen from 50. 1 to 63. 0 per cent, with particularly large increases for trainees/journeymen (+70 per cent), in the category staff status, and insurance (+40 per cent) in the category employer’s activity . However, some cases – arguably less severe ones – have shown little change over the decade or even a decline. In any case, there were no signi? cant differences in terms of gender or age groups.Most astonishing, so Dittenhofer and Sennetti claim, was the fact that for each scenario almost the complete spectrum of attitudes was represented, which indicates that there is no consensus among internal auditors as to what is right or wrong. Codes of ethics are not sufficient to resolve moral dilemmas. For a start, violations of codes have persisted (Finn et al. , 1994; Loeb, 19 71; Pearson, 1987). A distinction has to be made between acceptance of a code and mere adherence to it (Loeb, 1971), which may stem from a strong organisational climate or a fear of being penalised.Furthermore, codes in their universalised form, cannot cover all eventualities. Analysing Dittenhofer and [ 500 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Klemm’s (1983) research, Vinten (1996, p. 56) found a two-fold problem: for some scenarios – clearly morally contentious ones – it was unclear exactly which article of the IIA Code applied and also what response the Code required. Swanda (1990) and Vyakarnam et al. , (1996) found that accountants isplay a tendency to revert to technical knowledge when facing ambiguous moral situations. Hence Mintz (1995) argues that accountants need both technical and moral expertise as well as the intention and ability to act against self-interest if morality requires doing so . Vinten (1990, p. 10) sees three types of codes: 1 a regulatory code, such as the Ten Commandments. It establishes a complete overlap between behaviour and code, which is furnished with such a compelling ethical imperative that further discussion is neither necessary nor asked for.It does, however, not recognise shades of grey . 2 an aspirational code, such as the wisdom literature in the Jewish Scriptures. It provides the standard a person should aspire to but recognises that full compliance may rarely be possible. Yet it provides little help in weighing up alternative courses of action. 3 an educational code: this holds rules and regulations to be unhelpful if not damaging and instead stresses the importance of the individual conscience in a professional situation.The unsatisfactory nature of codes of ethics, Vinten suggests, may stem from the predominance of the regulatory model. It emerges that de? ning ethics as â€Å"the rules of conduct recognised in the human life departme nt of the practice of professional accountancy† (Maurice, 1996, p. 9) is too limited. Codes of ethics have to be reinforced with moral development of accountants. Thus researchers have studied the status quo of moral development in the profession (Finn et al. , 1994 of certi? ed public accountants, Ziegenfuss et al. , 1994, of internal auditors and management accountants).Some authors have then discussed possible improvements of moral development within Lawrence Kohlberg’s framework for cognitive moral development (Lovell, 1995, 1997; Sweeney and Roberts, 1997). Others have sought to clarify how far individual ethical theories and principles are applicable to accounting dilemmas, although the discussion has often been limited to utilitarianism and deontology (Maurice, 1996; Moizer, 1995). Only over the last few years have alternative ethical theories been applied to accounting (Mintz, 1995; Francis, 1990; Oakes and Hammond, 1995; Reiter, 1996, 1997).The aim of this arti cle is to draw the discussion of these ethical theories and principles together into a comprehensive system, where the advantages and disadvantages of individual principles are highlighted. Following Hartman (1994) ethical theories shall be understood less as prescription for action than as tools for understanding complex situations. 1. Utilitarian ethics Teleological or consequentialist ethics judges the rightness or wrongness of an act by its consequences. The most elaborate consequentialist theory is that of utilitarianism, as propagated by Jeremy Bentham (1789/1962).In the de? nition of his disciple John Stuart Mill (1861/1962, p. 257): Utility, or the Greatest Happiness Principle holds that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. Utilitarianism is a strongly democratic theory as every individual is to be given as much consideration as anybody else is. It should be pointed out that Bentham saw thi s principle not as a watertight moral theory but as a tool for political decision making. Utilitarianism faces obvious practical problems in its moral arithmetic.Mill introduced a distinction between higher and lower pleasures, yet it is still far from clear how different pleasures of different intensities can be summed up, how a strong immediate desire compares with a life-long moderate one, etc. Agents may lack sufficient time to calculate all the consequences or may overestimate their own sufferings and underestimate somebody else’s happiness. This kind of criticism can partly be averted by applying the principle of utility not to single acts, act-utilitarianism, but to classes of acts, rule-utilitarianism.Under rule-utilitarianism an act is morally obligatory if it falls into a category of acts, which in their collectivity tend to produce more happiness than pain. It is no longer necessary to know all the implications of an action; one can rely on past evidence to get a f airly accurate account of an act’s potential consequences. Rule-utilitarianism is applied in a council recommendation by the Institute of Chartered Accountants of Scotland issued in 1971 (quoted in Moizer, 1995, p. 422), which: †¦ recommends that members †¦ hould not disclose past or intended civil wrongs, crimes †¦ or statutory offences unless they feel the damage to the public likely to arise from non-disclosure is of a very serious nature. [ 501 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Rule-utilitarianism, however, can be shown to collapse into act-utilitarianism, if one follows the rule â€Å"in situations of type x, do y or whatever else maximises utility† (Smart, 1967). Also, the difficulty or perhaps impossibility of a moral calculation has not been solved.Since utilitarianism is to consider all consequences of an action, this includes not only consequences for yet unborn generations but al so side effects the agent has not brought about actively, and these may well overshadow intended consequences. Intuitively, one would hesitate to blame a moral agent on this basis. Utilitarianism in accounting Utilitarianism has two advantages over alternative ethical theories for application in business. It links self-interest with moral behaviour, and a company is per de? nition self-interested. Secondly, the calculation of bene? and harm is similar to pro? t and loss accounting and hence more likely to ? nd acceptance with business practitioners than rival ethical theories. By default, utilitarianism is the most in? uential ethical theory in the business context. Most economic and ? nance concepts are implicitly or explicitly built on the assumption that individuals are interested in maximising short-term self-interest. A resulting intellectual parenthood of accounting theory and methods in utilitarianism becomes important in the debate over the neutrality of accounting informati on.Neutralists, like Solomons (1991), argue that it is not the task of accountancy to be an agent of change in society Accountants should merely convey . unbiased information, on which users can then base their decisions. Radical accountants, such as Tinker (1991), have questioned whether accounting information can actually be neutral. As accounting is embedded in social reality – it is neither inexplicably given nor a straight re? ection of social reality – and in social con? ict, its theory and methods inevitably favour one side of the con? ict over another. Thus Lovell (1997) ? ds it problematic that accounting concepts are often presented as neutral or even as morally correct, without pointing out their roots in utilitarian thought. There is evidence (Gray et al. , 1994; Lovell, 1997; Ponemon, 1992) that accounting and other means of organisational control compress moral reasoning within the lowest stages of Lawrence Kohlberg’s (1981) hierarchy of cognitive moral development. Kohlberg sees moral development progressing from an instrumental use of other persons via the acceptance of a social order to abstract principles which, if necessary, over- ride human laws.Where accounting control is assumed to work because people do not want their underperformance to be detected, a stage one motivation exists. Linking acceptable performance to ? nancial bonuses assumes a stage two motivation. At stage three a person performs as required because she wants to win or maintain the respect of colleagues, a stage four motivation shows in a belief that the law, either respective state laws or the organisational â€Å"laws†, are to be obeyed for their own sake (Lovell, 1997, p. 155). On the other hand, inasmuch as it prevents illegal or immoral practices, accounting control does have a moral quality . . Deontological ethics Deontological ethics focuses on duty or moral obligation, deon being the Greek word for duty There are various deontological con. cepts, such as â€Å"Do unto others as thou wouldst have them do unto you†, but the most rigorous version was developed by Immanuel Kant (1785/1898). He sees a sharp difference between self-interest and morality and proposes that an action only has moral value if it is performed from duty Kant proposes his . Categorical Imperative (1785/1898, p. 38). Act only on that maxim whereby thou canst at the same time will that it should become universal law.A different version of the Categorical Imperative reads (1785/1898, p. 47) . So act as to treat humanity, whether in thine own person or in that of any other, in every case as an end, never as means only . A maxim, a rational principle, which underlies an action, has to ful? l two criteria to become universally binding: ? rst it has to be shown that the maxim can be universalised without contradiction. Breaking promises if the disadvantages outweigh the bene? ts is not universalisable, because if it was nobody could rely on an ybody telling the truth anymore.Secondly, one has to show that a rational agent ought to will the maxim, i. e. that it actually creates conditions which are conducive to human life. Some actions, however, are universalisable but nonetheless seem wrong: a religious fundamentalist may reason it necessary to treat opponents in horrendously brutal ways and accept that he would be treated in the very same fashion if he were in the opposing camp. Other cases are not universalisable but do not seem morally wrong; universal contraception would bring humanity to an end but to most people it does not seem wrong in individual cases.Furthermore duties, imposed by [ 502 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 several categorical imperatives, may clash; here the principle offers no further solution. On the other hand, Kantian morality links with popular conceptions of morality, e. g. that some actions simply are never permissible, whateve r the gain to individuals or society . The link between morality and the will of the agent allows us to praise people for their intentions even if the results fall short of expectations.A deontological approach is also the most important basis for criminal law. Deontology in accounting A deontological perspective underlies much of the self-regulation in accountancy, see for instance the explicit requirement by the Auditing Practices Committee in the US on qualifying a company’s accounts on a going concern basis (Moizer, 1995, p. 424): The auditor should not refrain from qualifying his report if it is otherwise appropriate, merely on the grounds that it may lead to the appointment of a receiver or liquidator. rong, even if it prevented a major disaster; witness the protracted debate on the evaluation of whistleblowing (Vinten, 1994), where accountancy bodies for a long time held that concerned employees may raise their concern to superiors but must not under any circumstances report to outsiders without authorisation. A strong deontological emphasis has the disadvantage that compliance with rules is taken to be moral. â€Å"One feels as an accountant†, said a participant in a study by Vyakarnam et al. (1996, p. 159) that â€Å"there are so many rules and regulations that anything outside is acceptable. A consensus to work just above the required minimum can lead to a situation where the minimum becomes expected and pressure increases to drop standards further. 3. Virtue ethics In contrast to the universal emphasis on moral duty in deontology and on general happiness in utilitarianism, Aristotle emphasises the importance of a person’s character for morality He suggests that the highest . human good is happiness, not in a crude material sense, but in a comprehensive meaning which carries connotations of ? ourishing and well-being.This highest good is closely linked to the function of a human being, which is to obey reason, as this is the mai n characteristic to set humans apart from other living beings. As a good ? autist plays the ? ute well or a good knife cuts well, Aristotle argues, so a good human is good at applying reason. Acting according to good reason is the distinguishing feature of virtuous behaviour. Reason helps to avoid both excess and de? ciency; so the virtue of courage shows the healthy mean between cowardice and rashness. To acquire this kind of virtue, people need practical wisdom, which can only be acquired by experience and habituation.Aristotle (1985, trans. Irwin) de? nes that â€Å"the virtue of a human being will †¦ be the state that makes a human being good and makes him perform his function well† (1106a20-24). Virtue ethics distinguishes between internal and external rewards, a distinction utilitarianism cannot make. Internal goods emerge from speci? c practices. They can only be experienced after a long engagement in the practice and their achievement bene? ts the whole of the co mmunity External goods are . not uniquely related to any practice; they are an individual’s property and are objects of competition.Thus, when Turner revolutionised the painting of sky and clouds, he created an internal good, irrespective of This clear, deontological view is necessitated by the public role of the accountancy profession which requires it to place above any other the public interest in being informed of the auditors doubts about the ability of the company to continue trading. There may be individual cases where an auditor, after considering the consequences of a quali? cation, would want to give the company a clean account; the more since a quali? cation is only a weak indication of business failure.The case of BCCI, Moizer (1995, p. 429) argues, has shown the danger in taking such an act-utilitarian approach. BCCI’s auditors Price Waterhouse considered qualifying the accounts in April 1990 but reasoned that auditors â€Å"owe a duty to shareholders to consider very carefully the possible impact of their report† because a quali? ed report would have more dramatic consequences for a bank than for an industrial concern. BCCI’s accounts were not quali? ed, and the bank was able to trade for another 14 months before it ? nally collapsed in July 1991. Moizer (1995, p. 30) concludes that the profession’s Code, which is based on either deontological or rule-utilitarian approaches, must be followed without regard to the particular situation; auditors ought not to consider the consequences of their actions, â€Å"since they have already been evaluated for the profession as a whole†. Deontological ethics is uncompromising by de? nition, but the complete disregard for circumstances can lead to morally dubious requirements. Few would follow the Kantian notion that telling a lie should always be [ 503 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 he external goods, such as fame and income, he attained too (MacIntyre, 1985, p. 190f. ). Virtues and accounting Virtue ethics considers both intention and outcome, where duty-based ethics and utilitarianism only see one; it also links morality with self-interest. Principle-based ethics rarely ever gives unambiguous advice; it faces counter-examples, sometimes its conclusion runs counter to moral intuition. Virtue ethics, on the other hand, recognises that there are no easy answers and stresses the importance of practical wisdom in dealing with a moral dilemma.Mintz (1995, p. 259) argues that: virtues enable accounting professionals to resolve con? icting duties and loyalties in a morally appropriate way because they provide the inner strength of character to withstand pressures that might otherwise overwhelm and negatively in? uence professional judgment in a relationship of trust. He sees two virtues as having particular importance for the accounting profession, integrity, which enables the auditor to maintain objectivity under competitive pressure and trustworthiness, which ensures public con? ence in a professional service. The notion of virtuous behaviour in accounting is again linked to the discussion of the neutrality of accounting information. The neutralist perspective (Solomons, 1991) sees a clear distinction between the accountant as accountant and as citizen, and only in the latter capacity can the person legitimately express concern over social issues. Tinker (1991, p. 305), however, sees a social world where roles are inextricably intertwined and con? icting, and where the individual needs to develop a social selfconsciousness for transcending con? cts. The same accounting individual often appears on several sides in the same dispute, and without self-awareness about her role interdependencies, may ultimately contribute to her own repression and exploitation! wisdom, which differs from the routine application of rules, such as those by the professional bodies. Fur thermore, the use of computer-aided decision models does actually remove the possibility of developing virtuous behaviour. The main drawback of virtue ethics lies in its relativism (Hartman, 1994).Aristotle’s de? nition of virtue as a mean between two extremes makes sense to all communities, but only in a formal way The communities decide . what the two extremes are, and by this what the mean is. Hence, there is no neutral objective standpoint from which a good community can be distinguished from bad ones. Most humans belong to a number of communities, the community of their employer, their family, a sports club. There can be diverging de? nitions of community, which lead to diverging conceptions of the required virtues.A management accountant may take her employer to be her community and rate loyalty to it higher than loyalty to the general public. There are also practical problems with virtue ethics. Stressing the importance of character and practical wisdom does not alread y give concrete advice. The focus on character also neglects power distribution in organisations; it may actually disguise power structures and prevent change. The rich language of virtue ethics also lends itself for PR exercises. 4. Ethics of care The ethics of care has been developed as a feminist critique of the traditional moral philosophy on the basis of rights and rules.Traditional ethics is grounded in a view of others as potentially dangerous; thus rights become an important means to underscore claims against others and rules are needed to settle con? ict. The moral responsibility arising from both rights and rules is universal; it binds all moral agents equally (cf. the principle of utilitarianism or Kant’s Categorical Imperative) but makes the individual person replaceable without any loss to the ethical principle. Feminist authors have contended that the ethics of rights is essentially a male perspective and re? cts male dominance in western society and thought. Gi lligan (1982) argues that female morality does not centre on abstract principles but contextualises moral responses by drawing on personal experiences. It focuses on adequate responses to the needs and concerns of close individuals. Feminist philosophers see the self as being determined by its relationship with others Francis (1990) sees three main obstacles for more virtuous accounting. First, the relationship between internal and external rewards is slanted heavily towards the latter. The virtue integrity may be compromised by the bene? s of retaining a client. Secondly, the organisation of accounting into a small number of large private companies may hamper the development of virtuous professional norms. Under the prevailing competitive pressure the profession has demonstrated a lack of solidarity which has manifested itself particularly in auditor switching. Thirdly, virtues require the application of practical [ 504 ] Lutz Preuss On ethical theory in auditing Managerial Auditin g Journal 13/9 [1998] 500–508 (Noddings, 1984). Instead of bargaining between rational agents and rule-based settlement of con? ct, an ethics of care focuses on respect for others; maintaining the relationship is valued higher than scoring a victory or exercising one’s right. Ethics of care and accounting An ethics of care has been applied both directly to the accounting profession and in the concept of a caring organisation. Burton and Dunn (1996, p. 139) suggest that a company could be said to care if â€Å"it exhibits caring behaviour consistent with ? rm policy†. A company is here seen as a secondary caring agent, dependent on the primary caring actions of its organisational members. Liedtka (1996) ? ds that much of the present rhetoric about caring for customers or employees is just â€Å"care-talk† but suggests a caring organisation can be built. Apart from having caring employees, organisational support is crucial, because the organisation largely shapes the person’s role within it and must also provide the resources for caring. Employees would be seen as central, because they are the people who deal directly with customers and thus ultimately determine the success or failure of the business. Reiter (1996) suggests that caring is a valuable trait for employees, especially in the service sector.A caring ? rm could enjoy a competitive advantage in capability-driven markets, because it engenders trust and reduces transaction costs. Reiter (1997) claims that an ethics of care can foster a better understanding of the underlying principles of the accounting profession, such as auditor independence. This independence is to be achieved by a number of detailed rules which determine the relationship between auditor and client, yet true mental separation from the client would require the auditor to work in a social vacuum, and the rule-based approach can be seen as arbitrary The contextual perspective . f the ethics of care, Reit er suggests, provides the alternative metaphor of interdependence. This allows de? ning an appropriate balance of interests, on which users of accounting information could rely more than on the appearance of independence. Such thinking in? uenced the framework approach by the ICAEW (Maurice, 1996, p. 43). In accounting education, an ethics of care provides an important balance to rightsbased approaches. Reiter (1996, p. 48) discusses training material compiled by the American Accounting Association and Arthur Andersen and ? ds a â€Å"tendency of the AAA approach to frame con? icts as moral dilemmas where the choice is between resignation and hopeless compromise of integrity†. A win-win-situation, and above all a positive learning effect for accounting students, may be more likely to come from a care perspective, which â€Å"focusses on understanding others’ situations and points of view and determining what can be done to maintain appropriate relationships between th e self and others† (1996, p. 48). An ethics of care can also impact on accounting research (Oakes and Hammond, 1995), e. g. y challenging the possibility of a disinterested neutral scholar and thus asking how the researcher’s experiences and perspective in? uence the choice of research question. The interconnectedness of accountant and society raises the question of how current accounting practice affects the lives of people, especially the economically disenfranchised. This in turn challenges the assumptions regarding economic behaviour. The contextual approach of an ethics of care introduces a relativist element. This is not merely a practical problem for the accounting profession, in that accounting information may become less comprehensible to outside users.It indicates a deeper philosophical ? aw in the application of an ethics of care to economic life. Burton and Dunn (1996, p. 142) considered the dilemma of a company wanting to dispose of lead acid batteries. Sho wing care for those that are close – its local community – the ? rm decides to recycle the batteries rather than dumping them. The dangers involved in handling the batteries suggest they are better not handled by workers in the US, again the company displays care for close stakeholders. But would recycling in Taiwan be a moral alternative? Burton and Dunn attempt to rescue the model by introducing â€Å"A hybrid approach, ecommending that special attention be given to the least advantaged members of the moral community†, e. g. that the ? rm applies the same employee protection measures in Taiwan as it would in the US, even though this is not mandatory However, exempting the least . advantaged stakeholder shifts the burden onto the second least advantaged, until they turn into the least advantaged and get exempted, etc. The relativist problem leads to a further paradox: if others are all important in the de? nition of the self, then the self does not exist indepe ndently of these others.Wicks et al. , (1994, p. 483) de? ne a company as â€Å"constituted by the network of relationships which it is involved in†, yet as Burton and Dunn (1996) observed, this is close to the view of transaction cost economics. [ 505 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 5. Compound models of ethics So far ethical theories have been considered in isolation from each other. Unsurprisingly in view of the complex nature of moral issues, none offers a completely satisfactory solution to moral problems in accounting.However, an unsystematic application of ethical principles carries the danger of eclecticism, of a pick-and-mix ethics, where an agent could select the ethical approach most suitable to furthering his own aims. A more secure theoretical foundation can be found in compound models. Brady (1985) suggested a â€Å"Janus-headed† model of ethics, further developed in Brady and Dunn (1995), which combines deontological and utilitarian requirements and proposes that an action should only be carried out if it violates neither.Kantian deontology and utilitarianism should be seen as complementing each other; Moizer (1995) found them to be the two dominant ethical theories in accounting rule making. A particular advantage of this compound model lies in its capability to capture both the universality of a situation, in the universalisability of Kantian deontology, and the particularity, via the utilitarian principle, for which, in order to calculate the greatest good of the greatest number, one must know the particulars of the situation (Brady nd Dunn, 1995, p. 394). Cavanagh et al. (1981) suggest a different version of a compound model, where an act would be unethical if it violated any of the following principles: (a) to optimise utility for all stakeholders involved; (b) to respect the rights of the individuals concerned; and (c) to be consistent with norms of justice. L ater work by the three authors (1995) enlarged this model by asking (d) whether the act arises from an impulse to care, to a utility-rightsjustice-care model.The decision-maker should also take account of clashes between principles, as well as of overwhelming or incapacitating factors, which would â€Å"justify overriding one of the ethical criteria† (1981, p. 370). Cavanagh et al. (1995, p. 399) argue that the advantage of their model lies in its practicality; it does not require business decisionmakers to handle abstract ethical principles but translates them into familiar norms, which then can be applied to concrete situations. Both models have had considerable in? uence in the business ethics debate; they have been applied in case studies and business ethics textbooks.The utility-rights-justice model was even chosen by Arthur Andersen for its business ethics programme. The two teams of authors have spent a great deal of energy arguing the practical applicability or captur ing distinction of their respective models. However, the main problem lies in the legitimation of selecting components. The very existence of competing models and the enlargement of one (the authors also considered the inclusion of a ? fth element of virtue) raises doubt whether any universally acceptable composition of a compound model can be achieved at all. Cavanagh et al. 1981) made important concessions when they allowed for mitigating circumstances for decision-makers who are not fully in control of the situation. Furthermore, decision-makers, who have â€Å"strong and reasonable doubts about the legitimacy of an ethical criterion, can legitimately be excused from adhering to that criterion† (1981, p. 371). None of the two teams offers advice on how to resolve clashes between principles. Cavanagh et al. , (1981, p. 370) note that there are â€Å"no well-de? ned rules† for such clashes, they â€Å"can be resolved only by making a considered judgment concerning wh ich of the con? cting criteria should be accorded the most weight in the given situation. † While the necessity of making such caveats is perfectly understood, nonetheless, a certain amount of arbitrariness may result in the application of compound models. On the other hand, both models secure a reasonably complete â€Å"coverage of the ethical terrain in business decision-making† (Brady and Dunn, 1995, p. 386). Eclecticism in the selection of compound models still guarantees a comprehensive range of ethical principles, which would not be the case for eclecticism in the selection of individual ethical principles.It should also be noted that the utility-rights-justice-care model allows for only one criterion to be set aside, having â€Å"reasonable doubts† about more than one would not longer qualify as legitimate. 6. Conclusion The discussion set out from a realisation that Codes of Ethics in accounting are an important but in the end insufficient device for addr essing moral con? ict, thus stressing the need for moral development of the person. Individual ethical theories and principles have been discussed of which none emerges as an all-round favourite for giving advice in moral dilemmas.Yet between the Scylla of offering no advice at all and the Charybdis of eclecticism in the selection of ethical principles, a safe course can be steered under the guidance of compound models. 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