Friday, December 27, 2019

Analysis of Academic Dishonesty Essay - 2549 Words

Abstract The easier, softer way is not the road less traveled. In this paper, I plan to use myself as a case study for a look inside the mind of a cheater. I will start out with a definition of academic dishonesty given by our school and hope to go through some valid excuses used by people who cheat. I will also look at how further complications and confusion arises by students and teachers perception of themselves and their role in the problem. I will address the changing culture and how it can be a useful smokescreen that tries to make cheating a social issue as well as a moral one. I will use morality to discredit a view that certain forms of dishonesty are more acceptable than others forms. I hope to end my†¦show more content†¦After all, according to a study in Psychology Today, Forty to 60 percent of college students today would cheat if given a chance (Davis, 1992). If 3 out of every 5 people are cheating and getting away with it then why does it matter if I cheat occasionally? This method of rationalization is the root of the problem when dealing with academic dishonesty today. There are so many different excuses, many sounding very reasonable that it is very to get brainwashed, especially when it is something a person wants to believe in order to justify wrong actions. If the lack of morality or the declining deviation of demoralization is the main reason for cheating then it might be useful to give an explanation of morality. According to M. Oakeshott in an article from Human Conduct, Morality is a set of manners, customs, and compunctions that govern how we act and speak in our relationships. We learn morality in the same way we learn a language: by speaking to others and reacting in turn. Morality is also like a language in that 1.) it utilizes grammar, 2.) some speak the moral language or act better than others, 3.) it changes with use, and 4.) there are many different moral dialects. (1992, p. 92) Looking at morality from this perspective presentsShow MoreRelatedCai Yangbin Froggen 988215 Ge2021 W08 Dr. Braxton 2017/3/131470 Words   |  6 Pages2017/3/13 The summary of â€Å"An Economic Analysis of Academic Dishonesty and Its Deterrence in Higher Education† This document mainly discusses the issues of academic integrity. It makes a detailed analysis on the academic integrity problems now in American universities that are summarized. Why so many students choose to cheat? What kind of students are enrolled in academic dishonesty? (almost all). The relationship between market supply and academic dishonesty. Suggestions and measures relevant institutionsRead MoreWilliam Damon s The Death Of Honesty1102 Words   |  5 Pages William Damon’s â€Å"The Death of Honesty† presents a solemn analysis of the decline of modern virtue due to a â€Å"dysfunctional tipping point† where honesty is no longer viewed as a moral characteristic worthy of pursuing. Dishonesty is presented as both a virtue and a vice that is shaping our contemporary society. The Hoover Institution of Stanford University published Mr. Damon’s article in 2012 under the Task Force on the Virtues of a Free Society, which would provide a target audience of studentsRead MoreCheating Is A Word?1496 Words   |  6 Pagescheat, and how I will utilize this knowledge to avoid cheating in the future. Academic dishonesty happens when students cheat in any way, shape, or form that does not represent their true knowledge or work. The Center for Student Rights and Responsibilities at SDSU (San Diego State University) defines cheating in the classroom as follows: â€Å"Cheating is defined as the act of obtaining or attempting to obtain credit for academic work by the use of dishonest, deceptive, or fraud- ulent means.† They giveRead Morepest analysis of uk retail banks1128 Words   |  5 Pages Strategic Management Module Handbook Instructor: Adil Tahir Paracha Faculty of Business Administration Department of Management INTRODUCTION This course will introduce students To develop a framework of analysis to enable students to identify central issues and problem in complex, comprehensive case; To suggest alternative course of action; and present well supported recommendations for future action To develop conceptual skills so that students are ableRead MoreTechnologys Impact On Learning1028 Words   |  4 PagesAnderman, E., Midgley, C. (2004). Changes in self-reported academic cheating across the transition from middle school to high school. Contemporary Educational Psychology, 29, 499-517. Peer reviewed article in which data suggests that self-reported cheating is on the rise based on students view that everyone does it. Cahn and Markie. (2008). Ethics: History, Theory, and Contemporary Issues. New York: Oxford University Press. Academic text that outlines basic premises of ethics and how theyRead MoreAction Plan and Annotated Bibliography on Maintaining Academic Honesty1390 Words   |  6 PagesAction plan: maintaining academic honesty Academic dishonesty is a serious issue for anyone regardless of the discipline they are pursuing or the contextual factors. It undermines the quality of the end product such as the services that the person engaging in academic dishonesty will provide in the future. It also beats the purpose of going through academic institutions that provide facilities and facilitators in the education process. Academic dishonesty is, therefore, wrong in all forms and isRead MoreAcademic Ethics And Ethical Procedures906 Words   |  4 Pagessurrounding Academic Integrity and ethical procedures as they relate to students, scholarly research and practice. We will take a look at the viewpoints of two articles that tackle this issue. When I think about the word â€Å"ethics†, morals and doing the right thing comes to mind. In life, there is a constant struggle between making good and bad choices, especially if the choice you choose can make or break your career. In the first article, Aaron Roche , (2012-2013) highlight several levels of academic dishonestyRead MorePlagiarism And Academic Dishonesty Prevention Over Detection And Punishment1614 Words   |  7 PagesProblem 8: Please speculate on why we decided to make a problem set on academic honesty. I feel this problem set was designed to target plagiarism/academic dishonesty prevention over detection and punishment. Answering the questions in the problem set would ensure the following things: 1. Students understand the meaning of cheating and plagiarism and how to avoid it. 2. Students are clear about the expectations of the class. 3. Students understand the importance of honesty and personal developmentRead MoreCOLL100 QUIZ 21491 Words   |  6 Pages(no date) in both the citation and reference.   D.bold the source. Question 3 of 20 0.5/ 0.5 Points Read this section of text from the APUS   Plagiarism Policy (2014,  http://www.apus.edu/student-handbook/academic-dishonesty/index.htm) :    The most frequently observed form of academic dishonesty is plagiarism. Plagiarism is the adoption or incorporation of another’s ideas without proper attribution of the source. It is more simply defined as taking the writings of another person or people and representingRead Moresyllabus1129 Words   |  5 Pages The Case Studies Guidelines (Individuals and Group) Cases deal with real-life business situations. Analysis and discussion of cases provide a good augmentation of the real world with academia. The case method of learning requires the identification of the key problems and challenges the company is trying to solve. What information is useful and what information is not useful, analysis to determine the root causes of the situation, and then suggest a plan of attack/recommendations should be

Wednesday, December 18, 2019

The Persian Wars Were Significant For World History

One of the main components that defined the ancient world is war. During the era of expansion and conquest, wars were waged across lands near and far. By means of defense, revolts arose at this time of numerous battles as well as the formation of alliances. As a whole, war is a struggle for power. For instance, two great ancient civilizations, Greece and Persia, fought in a series of conflicts known as the Greco-Persian Wars. Herodotus, the historian who first wrote about the Persian Wars, once said, â€Å"Great things are won by great dangers.† All war is dangerous, yet the advancements made afterward help form civilizations and promote future prosperity. The Greco-Persian Wars were significant for world history because they paved the way for†¦show more content†¦Moreover, in the Battle of Thermopylae, Persian forces led by Xerxes outnumbered the Greeks yet again. However, the militant Spartans took up arms and were able to defeat the large Persian army. Thermopylae allowed the Greek forces to come up with various tactics and strategies in order to defeat Persia. Next, the Battle of Salamis was a naval battle between several Greek city-states and Persia. This battle forms the turning point of the Greco-Persian Wars since it ultimately â€Å"saved Greece from being absorbed into the Persian Empire and ensured the emergence of Western civilization as a major force in the world.† The ending of the Battle of Salamis left the Persian army trapped in Greece, which paves the way for the final battle of the war, the Battle of Platea. In the battle, the â€Å"Greek army came and defeated the weakened Persians, the Persian Wars were over†. The mark of the ending of the Greco-Persian wars gave way to Athens arising from the ashes as the dominant and central city-state of Greece, which then provides political and cultural advancements during its golden age. After the wars, Athens emerges as the center of all activity amongst each city- state in Greece. One of the key features within the Athenian society was the arrangement of public assembly and the rule of the people, democracy. In the assemblies, any male citizen could actively voteShow MoreRelatedThe Persian Royal Road Improve Governing And Communism Essay1737 Words   |  7 PagesEssential Questions Chapter 4 - Christopher Hallinan Why would the Persian Royal Road improve governing and communism in the Persian Empire? The Persian Royal Road was very beneficial for governing and communication because it allowed people to go throughout the empire efficiently. According to the Behistun inscription, how does Darius the first justify his assumption to power and why is his relationship to Ahuramazda significant? He says that he has power because Ahuramazda gave him control ofRead MoreThe Battle of Thermopylae from Herodotus’ the Histories Essay1146 Words   |  5 PagesHerodotus’ The Histories The Battle of Thermopylae, which Herodotus recorded in his writing The Histories, was one of the most arduous and notable battles of western history. Herodotus was an extremely significant historian who lived during the 5th century B.C. In this primary source writing, he portrays how Xerxes was superstitious and tyrannical, how the battle informs you about the Spartan culture, how the values of Greek promoted society, and he displayed how significant the Persian invasionRead MoreEssay on Monumental Changes Across the Globe in History822 Words   |  4 PagesMonumental Changes across the Globe in History Since the beginning of time, all sorts of changes have occurred throughout the world. Changes in nature, in people, in cities, in countries, wars, politics, kingdoms, etc. Three significant major changes in history that occurred before 1500, that shaped the world were: the Neo-Lithic Revolution, Alexander the Great’s conquests, and the travels of Marco Polo. Firstly, the Neolithic Revolution is a great place to start in History because that is when the firstRead MoreThe Battle Of Thermopylae 480 Bc1508 Words   |  7 PagesThe Battle of Thermopylae 480 BC was a significant battle in ancient history and others would speculate that it is primarily important for Western Culture. Though the battle had resulted in defeat it had echoed throughout history as the Battle in which cultivated the standard of bravery boys should follow. The battle itself more overshadowed the more significant battle of Platea in which the Greek military primarily the Spartan Military defeated the Persians and ensured a Greek Victory. The battleRead MoreHerodotus: The Battle of Thermopylae in The 300 Spartans1127 Words   |  4 PagesRudy Mate’s interpretation of the Battle of Thermopylae in The 300 Spartans incorporates themes which are expressed continuously throughout Herodotus’ The Histories. Herodotus highlights the alliance of the Greek city-states during the Persian Wars, also discussing the disunity and betrayal amongst the Greeks. Additionally, Herodotus embellishes on the heroism and leadership of characters that fought relentlessly to preserve Greece while demonstrating their superior expertise. Herodotus continuallyRead MoreThe Iran Iraq War1566 Words   |  7 Pageswhich made it the longest conventional war of the 20th century. The consequence of the war cost billions of dollars and millions of lives. The result of the war, although stalemate would be a critical factor that would shape the future of the Middle East. The historical deep-rooted hostile relationship that emanated from t he ethnic Arab-Persian and religious Sunni- Shi’ite tensions between the two neighbouring countries contributed to the conditions necessary for war. Although many historians and scholarsRead MoreInterview With a Veteran of Desert Storm Essay1112 Words   |  5 Pages Through history, the United States has participated in many significant events, such as the infamous Civil War, World War I and II, and the Cold War. In the same manner, the United States has been in many conflicts with the Middle East. For instance, the Gulf War where, we, the United States, liberated the Saudi Arabian country Kuwait from the dictator Saddam Hussein; however, he is in command of one of the most powerful armies in the globe (Operation). Even though this conflict onlyRead MoreCultural Context Of The Temple Of Athena1745 Words   |  7 PagesTemple Of Hera in the history Discuss the influence of culture to a classic building Liujingya 2016-4-21 6714415 â€Æ' Contents ï  ¬ Introduction ï  ¬ Main body 1. Establishment of the temple 2. Related politics and art 3. Culture development ï  ¬ Conclusion Cultural influence of the temple of Hera It is very clear that ancient buildings can be a part of the evidence to show what happed in the history. As a part of ancient culture, architectural languages have the significant vale in both cultureRead MoreThe Time Between The Peloponnesian War And The Battle Of Second Mantineia1488 Words   |  6 PagesThis book is a history of the time between the Peloponnesian War and the Battle of Second Mantineia. During this time period the Spartans had just finished defeating the Athenians in the Peloponnesian War and were now the central power in Greece. As the book continues on you are shown that the city-state of Thebes was rising to power and eventually overtaking Spartan as the main power of the time. The author of the book is Godfrey Hutchinson. He is a historian and is an expert on all thingsRead MoreHistorical Accuracies in the Snyders Film 3001593 Words   |  6 Pagesthe ancient Persians in very unflattering terms. The grim, ghastly, almost monstrously barbaric (yet weirdly effeminate) features of the Persian leader Xerxes is one of the most visually arresting elements of Snyders film 300 (based on a graphic novel by Frank Miller). How historically accurate is the film? Considering the fact that Snyder shot almost the entirety of the film on a soundstage because the films landscapes are different than in real life. They dont exist in the real world, only in

Tuesday, December 10, 2019

Financial Reporting Forms The Foundation â€Myassignmenthelp.Com

Question: Discuss About The Financial Reporting Forms The Foundation? Answer: Introduction There is no as such a definitive view regarding the components of a conceptual framework. The Financial Accounting Standards Board (FASB) , in the US developed the first ever conceptual framework in the field of accounting and this conceptual framework has been defined as a coherent system that consists of interrelated objectives as well as fundamentals which leads to consistent standards. As per the definition of FASB for conceptual framework it is quite structured and they possess several normative characteristics. (Deegan, 2009) . Considering this conceptual framework of financial accounting this report uses Positive Accounting Theory in order to analyse and explain the risk taking behaviour of managers. Furthermore it explains the concept of earnings management along with the several factors which impact the managers to perform earnings management activities. Finally the Public Interest Theory is being explained which argues the proposed increase in regulation of executive pay do ne by the Australian government is in the public interest. The Positive Accounting Theory is an accounting theory which is related to explanations about accounting practice it has been designed to predict as well as explain which company will and which ones will not use specific method, but it does not tell anything about which methods should be used by the firm. This can be the relationship between the mangers and the owners or between the firms debt providers and the managers. Out of the three major hypotheses that are used very frequently in PAT bonus plan hypothesis is very crucial (Watts Zimmerman, 1990). According to the bonus plan hypothesis the managers of the firms having bonus plans will be making use of accounting methods so that the current periods reported income will be increased this is also referred to as management compensation hypothesis and according to it action results in increasing the current value of the bonuses that are paid to the management. Linking the managerial payments with the performance of the firms motivates them to perform better for shareholders on one hand , but on the other hand it also burdens the managers with greater risks which they might not want to carry. AS can be seen the earnings management is being supported by the positive accounting theory framework which was initiated by Watts and Zimmerman (1978). Choosing the accounting policy indicates the informational advantage as well as contractual relations of managers. The major assumption that comes up based on the nature of contracts is the assumption of compensation. The inclination of executives is seen towards the profits that can be earned from accounting deficiencies in order to impact the contents of the financial statements of the firm for their personal interests. Considering the opportunistic viewpoint, the managers mostly make use of their personal discretion in order to enhance their compensation that can be determined by both the market val ue (stock options) as well as accounting performance (bonus). This kind of opportunistic behaviour shown by managers can result in earnings for management practices. The CEOs in current highly complex business world bear the weight of performance systems as well as the solemnity when their duties are being incepted so that they sell their business at good value. Mangers in some cases might choose and exploit the privilege position that they occupy in order to obtain private gains through management of financial reporting in their favour. There have been several studies that have analysed the issues like management motivation in order to develop an accounting behaviour. Tax is considered to be a significant motivator that assists in development of earning management as well as creative accounting(Niskanen Keloharju, 2000) . In such cases positive accounting helps in making wiser predictions about the events happening in real world as well as translates them into accounting transactions. Scandals as well as corruptions are not juts limited by staying within the corporate houses, but they have spread their wings to the custodians of corporate businesses. Thus all the stakeholders who also include the investors are at risk as they are not for sure about the fact that they would be able to their base investment not just because of market volatility, but form the financial reporting risks as well (The Economist, 2014). Alongside the stand alone risk exposure due to earnings management done by the managers in the firm or by the accountants is also very material. According to the efficiency perspective of positive accounting theory which is also called as an opportunistic perspective, the managers who act as agents of the owners that are the shareholders etc. act only for their self-interests. They just adopt the accounting policies which are beneficial for them and they think that whatever is advantageous for them will be good for the firm too. According to the bonus sche me or compensation hypothesis the managers who have accounting incentives or whose remuneration is being connected with the accounting performance of the firm will manoeuvre accounting methods in such a manner that the accounting figures get reflected in a better manner . In this case the uncollectible allowance, research and development costs as well as method of depreciation will be handled in such a manner that it incentivizes the manager (Shil, 2015). Furthermore according to the debt-equity hypothesis the managers will start making up or cooking the financial statements that will reflect better profits which are similar to the bonus plan with the expectation of showing better liquidity position as well as performance that also indicates the better position to pay the principal along with the interest of the debt owners (Lakhal et al., 2014). The article also states that the CEOs and their acolytes know how to play with the financial system thus creating easy targets for themselves so that they can be paid millions through blue chip range of short term as well as long term bonuses that are not available for the average worker or shareholder. They thus start delivering good performance for the shareholders but at the same time puts burden on them with greater risks than they can bear(Pash, 2014). Concept of Earnings Management Earnings also known as net income is very crucial item in any financial statement as it indicates the amount to which firms engage in value added activities. Earnings management is something which should not be confused with various illegal activities that are used for manipulating financial statements as well as report results which do not show the economic reality (Lev, 1989). Such kind of activities are commonly referred to as cooking the books and in them the financial results are misinterpreted. Various studies conducted on earnings management indicate that it is totally a pervasive phenomenon. This means that around 8 to 12 percent firms having small pre-managed earnings decreases control their earnings in order to show increases in earnings and 30 to 44 percent of the companies having small pre-managed losses manage their losses in such a manner that they can create positive earnings. Thus it can also be said that there are large number of firms which implement earnings manage ment in order to have steady earnings growth or simply to escape reporting a red ink (Burgstahler Dichev, 1997). All these definitions of earnings management describe the proper as well as reasonable practices which form a part of a well-managed business that helps in giving right value to their shareholders Earnings management is mainly achieved with the help of proper management actions which helps in easily achieving the required earnings level with the help of : Accounting choices from among GAAP Operating decisions (economic earnings management) Managing earnings is considered to be the process in which deliberate steps are taken within the constraints accounting principles that are commonly acceptable in order to achieve the desired level of the earnings reported (Rahman et al., 2013). A purposeful intercession in the process of external financial reporting in order to gain some or the other personal gain . However real earnings management is a bit extension of the above definition which can be attained through timely financing decisions as well as timely investments to alter the earnings reported . Thus basically earnings management deals with the context of financial reporting that includes the structuring of transactions so that required accounting treatment applies. Earning management also occurs through well times real investments as well as financing decisions (Beneish, 2001). There are several factors which impact the managers to perform earnings management activities for example stock market incentives, political and regulatory motives and personal incentives. As per the ethics perspective there have been various features identified of the accounting treatment by researchers which impact the assessment of ethical acceptability of any specific practice of accounting (Kaplan, 2000) . There are several factors which impact the actions of managers in relation to earnings management as there is presence of a strong relationship between ethics and earnings management . Earning management is connected with providing misleading financial information to its investors , whereas the intention of managers regarding managing the earnings is connected with their ethics. Thus if a manager has a strong sense of ethics they will not be managing earnings , their values and beliefs will not permit them to manage earnings. Managers might perceive the earnings management in ethical perspective as more harsh as compared to shareholders and that is why the studies indicate that incentives should be given to managers for managing earnings (Parfet, 2000). Next the economic factors have been analysed that impact earnings management activities in relation to capital markets and management compensation. Management compensation is considered to be very strong incentive in case of earnings management done by managers. It helps in aligning management behaviour with the shareholders interests as the interest of both these groups are found to be in conflicting state. There are many examples in accounting research that show that earnings management for several reasons and amongst them capital market incentives are considered to be the most stronger one in case of managers in order to manage the earnings . The reason being the rise in stock market valuations along with the increase in stock-based wealth as well as compensation impacts the earnings management. Considering the importance of reported accounting income , there is one assumption that over a period of time managers try to smoothen the income so that much stable earnings come up along with an year-to-year variance and this will result in higher firm valuation. Some studies also indicates that managers try to manage the earnings in order to avoid the earnings declines as well as reporting losses (Barth et al., 1999). Along with this there are several reasons that result in earnings management and there are strong evidence that show that managers manage earnings in order to meet the expectations of the capital markets . Public Interest Theory Public Interest Theory is very important economic theory of regulations and states that regulations are being developed in response to the public demands in order to correct inefficient / inequitable market practices. As per the theories of regulation, regulation is considered to be of public good which come up because of government interventions which are also exposed to varied kinds of political as well as economic forces. The main aim of regulations is to protect public interests . Therefore under the public interest theory regulations arise as a response to the market failures crisis which is seen and are capable of resolving things in public interest. Like in case of financial accounting standard setting process done through government intervention is considered to be necessary due to failures to furnish accounting informations in proper manner in markets. In the same way the US Securities and Exchange Commission was developed in 1934 after the 1929 stock market crash down and a fter the corporate scandals like the collapsing of Enron the Sarbanes Oxley Bill related to accounting and corporate governance was being passed ( Ijiri 2005). According to Public Interest Theory the markets are very fragile and they also have the tendency to be inefficient in operations as well as in favour of individual by simply ignoring the societal importance. Thus to monitor as well as direct the intervention form government is very much needed. In the same way the Australian Government regulates the banks so that they work towards the social interest. The banks can and serve the social interest if the resources are allocated in right manner and in social interest. The Public Interest Theory was being developed by Pigou and it states that regulators try to find out the market solutions which are efficient in economic terms. It also mentions that the market power possessed by companies in case of imperfectly competitive markets needs to be controlled . Mainly in case of natural monopolies regulations are very much compulsory to increase the outputs and at the same time to decrease the prices. Whereas in case of oligopolistic markets , regulations are implemented or required to avoid cut throat competition. Thus to regulate the banking sector a new Banking Executive Accountability Regime (BEAR) has been developed which is connected with licensing the senior executives in big banks . The regulations of BEAR states that the senior executives will have to be registered with the financial regulator APRA and just in case these executives misbehave , they will be losing their license as well as their bonuses that are due. This way the financial impacts will be increased , as the bonuses will be prevented from being paid for the decisions that will affect the banks or public for longer period of time. Thus the potential result of asking for variable remuneration to be accepted will be that the banks will be making adjustments to their payment structures thus making shift of balance of payments to the base remuneration in this case. The banks have been knocked by various scandals that include charging for the financial planning advise that have not been even provided to them. Many planners have been dismissed as well as deregistered but none of the senior executives have yet lost their jobs in the entire fall out. There has been rise in the community , regarding the unease like poor culture as well as behaviour in the banks as well as in the financial sector . There have been many incidents where the participants have been ill-treated by the financial institutions as well as by the banks. Therefore as per the public interest Theory the government acted in the House of Representatives committee enquiry and their findings and came up with regulations to enhance and strengthen the competition as well as accountability in the banking system. Some of the major banks have a poor compliance culture and they have repeatedly been unable to protect the interests of consumers this kind of culture has been created by the senior executives in the banks and financial institutions. This culture has been unacceptable and major changes have been announced in public interest related to regulations; penalties and pay. Thus the banks must now get registered their directors as well as senior executives with APRA along with that provide the amps about their roles as well as responsibilities. APRA also has the power to remove them or it can also impose penalties on the banks which do not work strictly on monitoring the suitable senior executives. Thus all the directors as well as senior executives will come under the scanner of APRA and will be punished if found wrongdoing. Even the bonuses given to the senior executives can be deferred for minimum 4 years span. APRA will be having stronger powers and ask the concerned banks to adjust as w ell as review the remunerations policies to the senior executives and director(Pash, 2014) . Conclusion Thus it is evident that positive accounting which is very different from conservative accounting as it has contractual view which puts it in tension or risk with the value relevance studies of accounting. According to the PAT the managers in firms have an opportunity in positive perspective according to which they adopt accounting policies that are just beneficial for them and they follow the compensation hypothesis means they manoeuvre the accounting methods so that the accounting figures get shown in positive manner. Earnings management happens when the managers make use of their judicial powers in financial management along with structuring transactions in order to change the financial reports in order to mislead some stakeholders regarding economic performance of the firm or in order to influence the contractual results which rely on reporting the accounting numbers. There are both ethical as well as economic factors that influence the earnings management activities of the manage rs. Management compensation is considered to be very crucial inventive that helps in earnings management. AS per the Public Interest Theory the regulations are for regulating the firms so that the availability of few goods is being guaranteed which otherwise will not be possible and profitable in order to induce unregulated firms. References Barth, M.E., Elliott, J.A. Finn., M.W., 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research, 37, pp.387-413. Beneish, M.D., 2001. Earnings Management: A Perspective. Researchgate. Burgstahler, D. Dichev, I., 1997. Earnings Management to avoid Earnings Decreases and Losses. Journal of ACcounting and Economics, 24, p.101. Deegan, C., 2009. Financial ACcounting Theory. Mcgraw Hill. Kaplan, R., 2000. Comments on Paul Healy: Evidence of the effect of bonus schemes on accounting procedure and accrual decisions. Journal of Accounting and Economics, pp.109-14. Lakhal, F., Lakhal, N. Cheurfi, S., 2014. Does Pay for Performance Reduce Earnings Management in France? European Journal of Business and Management, 6(13), pp.49-57. Lev, B., 1989. factors that influence managers to perform earnings management activities factors that influence managers to perform earnings management activities. Journal of ACcounting REsearch, 27, pp.153-201. Niskanen, J. Keloharju, M., 2000. Earning Cosmetics in a Tax-driven Accounting Environment: Evidence from Finish Public Firms. The European Accounting REview, 9(3), pp.443-52. Parfet, W., 2000. Accounting subjectivity and earnings management: A preparer perspective. Accoutning Hprizons, 14, pp.481-88. Pash, C., 2014. Bank executives might be in line for bigger base pays. Business Insider, 18 July. Rahman, M., Moniruzzaman, M. SHarif, J., 2013. Techniques, Motives and Controls of Earnings Management. International Journal of Information Technology and Business Management , 11(1), pp.22-30. Shil, S., 2015. Positive Accounting Theory and Changes in Accounting Principles: An Exploratory Inquiry into Bangladeshi Listed Companies. ULAB School Of Business, University of Liberal Arts Bangladesh(ULAB). The Economist, 2014. Accounting scandals: The dozy watchdogs Some 13 years after Enron, auditors still cant stop managers cooking the books,time for serious reforms. The Economist, 13 December. Watts, R.L. Zimmerman, J.L., 1990. Positive Accounting Theory: A Ten-Year Perspective. The Accounting Review, 65(1), pp.131-32.

Tuesday, December 3, 2019

TraditionA Rose For Emily The Lottery Essay free essay sample

Tradition ( A Rose For Emily, The Lottery Essay, Research Paper Tradition Peoples throughout the universe do things for many different grounds. Religion, equal force per unit area, or tradition are some of the grounds the people do things. In the U.S. we have many traditions such as Christmas. Some people have strange or out of the ordinary traditions. The two short narratives? The Lottery? and? A Rose for Emily? both portray tradition. In? The Lottery? , tradition is showed in three chief ways. First, Old Man Warner says, ? there has ever been a lottery ( Jackson 11 ) . ? The town people accept The Lottery because there has ever been a lottery. The older people in the town such as Old Man Warner maintain the tradition alive with their ideals. Second, The Lottery is held every twelvemonth. Tradition is upheld in this manner because it introduces the younger coevals to the tradition. This shows that the lottery is a tradition because traditions happen over and over once more. We will write a custom essay sample on TraditionA Rose For Emily The Lottery Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Last, tradition is shown with the parifanilia used in the narrative of? The Lottery? . The black box used to pull names is a extra of the original. The black box is a symbol of what was in the old ages past. In? A Rose for Emily? , tradition is besides shown in three chief ways. First, Emily does non acquire courted by anyone. This would non look to be a normal tradition but in the narrative her male parent did non desire Emily to go involved with anyone. Emily? s male parent was non following tradition when making this because normal tradition would be to let Emily to go involved with person. Second, ? A Rose for Emily? shows tradition in the manner the townsfolk treated Miss. Emily. Tradition is shown when the older coevals of people put lime down alternatively of carbon monoxide nfronting Emily with the odor. The seniors of the town besides allowed Emily to travel without paying revenue enhancements after she told them she did non hold to pay them. Finally, tradition is shown with Emily cutting her hair. Emily cut her hair after her male parent died ( Faulkner? ) . This shows some tradition because adult females in that clip and topographic point of society do non cut their hair unless they want to demo something. Emily was demoing she had gotten over her male parent? s decease and ready to travel on with her life. ? The Lottery? and? A Rose for Emily? both show tradition in the same ways. First, both narratives have adult females as the chief characters as the 1s demoing tradition. Miss. Emily was the adult female in? A Rose for Emily? that showed tradition. Tessie was the adult female in? The Lottery? that showed tradition in the narrative. Second, in both narratives the seniors had the strongest tradition. In the narrative? A Rose for Emily? the older coevals are the 1s that respected Emily and allow her acquire away with many things such as the revenue enhancements. In? The Lottery? old adult male Warner was the individual maintaining? The Lottery? alive with his ideals and his function in? The Lottery? throughout the old ages. Finally, in both narratives the tradition changed a small. In? A Rose for Emily? the younger coevals was altering the tradition in the manner they treat the senior, august named people. In? The Lottery? the rites and expressions that have been taken out of the docket of? The Lottery? changed the tradition. The short narratives? A Rose for Emily? and? The Lottery? both have their ain ways of demoing tradition. ? A Rose for Emily? had three chief ways of demoing tradition, ? The Lottery? had three chief ways of demoing tradition besides, and both narratives have some of the same constructs of traditions.