The Popularity of Social Networking and Social Media Sites Research Paper - 8

The Popularity of Social Networking and Social Media Sites - Research Paper Example The social networks and social media phenomenon has also led to the emergence of new careers in social media managers who are among the best-paid employees in the current times. Social media has basically overhauled the traditional ways of doing business. Besides business, social media and social networking have also profoundly affected how members of society communicate with each other. Calls that are usually carried over telephone networks and physical mails that are normally delivered through courier and postal services are almost becoming extinct as more and more humans choose to communicate via internet supported chat rooms, emails, status updates, microblogs and tweets. Through a simple status update, one can give an opinion on an issue and initiate a debate on the issue without necessarily convening a physical meeting where everyone has to be physically present. Socializing has also taken a new form as a result of the emerging Social Media and Social Networking sites. Humans a re often considered as social beings that have the need to socialize with each other. Social Networking sites like Facebook allow one to befriend people over the internet even without meeting them. Graduates.com is another site that allows for the socialization of former schoolmates. Perhaps the most profound effect of social media is in the way we receive news. In the past, breaking news was a reserve of the big cable television companies. However, in the social media and social networking era, anyone who can claim ownership of a smartphone can easily play the role of a journalist and deliver breaking news. Pictures can easily be uploaded on Instagram, Twitter and Facebook.

Group Dynamics and the impact upon the function of management Essay

Group Dynamics and the impact upon the function of management - Essay Example Basically this is the core premise and assumption supported in this paper: that it is favourable, more civil, and more ingenious to engage the entire individual in question and interaction and makes a lot of sense to engage the group in its own learning, development, and resolution (Benson 2001). For the purposes of this paper, group work practice denotes the well-organised, conscious, and methodical application of understanding about the mechanisms of collective human interaction, so as to get involved in a knowledgeable manner, or advance some wanted goal in a group context (Luthans 2005). Group work is a creative, healthy, and productive experience, performed based on open agreements, explicitly practised and clearly attained, about the task and goal of the group, responsibilities, rights of members (Greenberg 2000). Therefore, in order to address the premises of this paper various literature on managing organisational behaviour and group dynamics are used. It is evident that group situations evolve as an outcome of the energy produced by devotion and motivation divergences in the group. Exploring and understanding the adjustment in situations is an essential capability of group work practice (Mullins 2005). By observing the fluctuation in situation and determining the patterns and premises of behaviour, interaction, and relationship, it is possible to discern what needs or demands exist in the group at any specified time, and allow intervention to arise out of the given group condition (Robbins 2004). Tuckman, Garland, and his associates along with several scholars assume a sequential or linear progression in group development. This academic and systematic demarcation of group dynamics can be unknown to the experience of several novice group members as they analyse the evident disorder and uncertainty of their own

Learning Disabilities and its Causes Essay Example | Topics and Well Written Essays - 6000 words

Learning Disabilities and its Causes - Essay Example If a child is diagnosed, it is necessary to trace back his history of activities to uncover the risk factors. Genetics is the most suspected cause of learning disabilities, while some cite a relationship to IQ. Surprisingly, there are those who believe that it is the result of too much television. Poor diet and lack of early childhood intervention are also attributable cases. Most people cite early intervention as the remedy, while half of the respondent erroneously believe that medication and mental health treatment is a solution. Common characteristics are classified under academic problems, attention disorders, poor motor abilities, psychological challenges, poor cognition, reading challenges, oral language problems, social skill dysfunction, and mathematical disorders. Even so, some students may only exhibit one of these characteristics, while some will still be successful in class even with some disabilities. Problems arise based on the duration, intensity, and quantity of the characteristics. Boys are more prone to girls to have a learning disability. To maintain attention, assignments should be in smaller segments, the time for each class should be increased gradually, prompts and verbal and written cues are essential. Finally, it is essential to teach students to identify and highlight information. Predictions, in form of pictures, graphs, headings, and subtitles can help a student activate prior knowledge before reading and increase attention. In addition, questions are necessary before reading to increase attention to important information. An advanced organizer can help focus on key material while self-monitoring and self-evaluation techniques are applicable for longer passages. Direct instruction helps to identify and instruct specific academic skills and the use of proven teaching techniques. This teacher-directed method ensures information is organized  and presented in an organized manner.  

THE EXCLUSIONARY RULE Essay Example | Topics and Well Written Essays - 1000 words

THE EXCLUSIONARY RULE - Essay Example On the other hand, under the Fifth Amendment no person â€Å"shall be compelled in any criminal case to be a witness against himself† (United States Constitution, Fifth Amendment) thus, a person is protected from self-incrimination. In the same manner, the Sixth Amendment guarantees the right to counsel, thus a statement made by a person to the police without the assistance of his or her lawyer may be excluded from the court proceedings (Berg, 2008). The application of the exclusionary rule in the United States has been defined by many leading cases decided by the Supreme Court. The case of Boyd v. United States (1886)1 is one of the earliest leading cases where the Supreme Court applied the exclusionary rule together with the Fourth Amendment. According to the Court in this case, the invasion of the â€Å"indefeasible right of personal security, personal liberty, and private property† violates the provision of the Fourth Amendment and any evidence gathered through the unreasonable search and seizure should be excluded in the court. The application of the exclusionary rule in relation to the Fourth Amendment was later on strengthened by the decision of the Supreme Court in the case of Weeks v United States (1914)2.The case of Weeks v United States (1914)3 is the first case where the United States Supreme Court established a strong exclusionary rule under the Fourth Amendment. According to the Court in this case, the warrantless seizure of objects or items from the residence of a private individual is a violation of the rights established under the Fourth Amendment and as such, these objects or items may not be used as evidences in a court proceeding. The Court also said in this case that the exclusion of these objects or items extend to the illegally obtained evidence in federal court. The exclusionary rule in the United States was further strengthen in the decision of the court in the case of

The Case of GlaxoSmithKline Study Example | Topics and Well Written Essays - 2000 words

The of GlaxoSmithKline - Case Study Example While the blockbuster strategy at GSK has been so successful in the past, it is nearing a period where it is more likely than not to become obsolete. This is as a result of a diverse number of challenges which have made blockbusters less profitable when compared to the past few decades. Among these challenges is the decline in R&D productivity where only a single compound out of nearly 13 discovered enters the market after clinical trials have been carried out and this is a big blow to pharmaceutical companies such as GSK. Moreover, because of the need to make the public aware of newly discovered drugs that enter the market, it is essential for companies to commercialize it. This takes increased funding and creates a situation where recent years have seen an increase in the costs of commercialisation for GSK in such a way that the processes of discovering, developing and launching new products have increased substantially. In addition, in recent years, patents to blockbusters have in creasingly been challenged not only by smaller pharmaceutical companies but also by governments and this has created a situation where GSK has come face to face with serious limits to the revenue potential of its products. The shorter exclusivity periods that have come about as a result of competition has seen companies develop similar yet cheaper drugs than GSK’s blockbusters which have received the approval of numerous governments across the world. This situation has increased pressures on GSK’s patent protections.

The Theory Of Colour Essay Example for Free

The Theory Of Colour Essay Colour surrounds us and as such will impact, critically, on the way we feel. Certain colours and colour combinations or tone are mood enhancing making us feel happy, peaceful or energised, other colours will make us make us feel sad, angry, agitated or subdued. Business, fashion and the media make full use of their understanding of colour to achieve their aims and this often results in colour trends that will make certain colours or combinations being dated and others modern or up to the minute. The considered use of colour and tone can also make locations or items more attractive and thus increase sales or create environments where sales are enhanced. E. g. In hotels or restaurants colour can be used to create an ambience such as classical to ensure that customers will return and high prices charged. In a fast food restaurant, where sales are limited colour and design will be used to encourage customers to eat quickly and leave. The psychology of colour shows the degree to which we are all affected at a subconscious level by colour. For example the colour pink is used to suppress feelings of anger and violence in disturbed adolescents. Colours can also be related to gender and sexuality as well as seen as relating to periods in history e. g. Egyptian, Classical, and Victorian etc. It is clear then that in order to be effective in the area of interior design one needs to understand and apply the theory of colour. This is achieved by assisting the client to determining the most appropriate colour scheme for them. This will be based on a fluent understanding of colour carefully applied to the taste, personality and preference of the client, their choice of style or period, and the atmosphere they wish to create e. g. formal, cosy. Pragmatically it will need to include the consideration of furnishings, the purpose of the room, the geography of the room, lighting and costs. It is also very important to know when the room is likely to be used the most as colours are dramatically affected by the quality of light. That is to say a colour scheme will look quite different in the evening than it will in the daytime. Rooms that are used frequently tend to lend themselves to a lighter colour treatment. Thus colour is the foundation on which the design for an interior is based and should include all aspects such as walls, ceilings, woodwork, furnishings, architecture and needs to also consider contrasts and textures. It is important to start by understanding the theory of colour and the development of the colour wheel. This is based on the three primary colours red, yellow blue, that cannot be mixed from any other colours These colours are then the first on the wheel and by mixing them together we can create the whole colour spectrum. Thus two primary colours when mixed will provide a secondary colour e. g. red yellow will create orange thus we have the secondary colours orange, green purple. Tertiary colours are achieved by mixing one primary and one secondary colour together. Thus blue (primary) mixed with purple (secondary) creates blue violet (tertiary). See attached colour wheel. The tone of a colour refers to how light or dark it is. When we add white to a colour we have a tint and when we add black we have a shade. The addition of grey both white and black, to a colour creates a depth of colour called a tone (Please see attached) Hue is the correct name for colour it is important to note that the best use both hue and tone will provide a successful colour scheme for a room this includes mixing separate colours to the same tone. Restricting darker or lighter shades to small areas such as skirting and rails.

Motivation Behind Creative Accounting Accounting Essay

Motivation Behind Creative Accounting Accounting Essay Creative accounting is a practice that potentially being undertaken as a result from some individual care more on their own interest and indirectly causes issues arise in ethical dimension of creative accounting. From information perspective, agency theory gives a clear picture on creative accounting scenario. Whereby managers misuse their privileged position in manipulating financial reporting in their own interest which providing superior information content to shareholder. Lack of personal skill or unwillingness to carry out detailed analysis making individual shareholders do not have the clear view on the effect of accounting manipulation give a high possibility in the incidence of creative accounting. Definition of creative accounting In the USA, the preferred term of creative accounting is earnings management, however in Europe the preferred term is creative accounting. Generally, creative accounting is accounting practice that falls outside the regulation and give benefit to certain people. It can be described as a practice with a clear aim to interrupt the financial reporting process which affects reported income to make it looked normal and provides no true economic advantages to relevant parties like shareholders. Concisely, creative accounting is the transformation of financial accounting figures from what they actually are to what users desire by taking advantage of the accounting policies which is permitted by accounting standard. Motivation for creative accounting There are several motivations have been identified in stimulating the behaviour of creative accounting in the organization. These are proven by various researches being done in the past. Firstly, the significant motivator for creative accounting is to report a decrease in business income to lower the tax paid. Second, to enable the companys performance appear better in future, company will maximize the reported loss to make bad loss in that year. This is called big bath accounting for the purpose in smoothing the income. Thirdly, to provide positive view on expectations, securities valuation and reduction on risk for analysts in anticipated capital market transactions and maintain firms performance in analysts expectation. Other motivations are to manipulate profit in order to match the reported income to profit forecasts and to distract attention from negative news by boosting companys profit figure though change in accounting policies. Managers motivations in managing earning aim to report a stable growth in profit not only to reduce the perception of variability toward organisations earnings, but also are in relation to income measurement. In order to make company faces less risk and gain more benefit in aspect of raising fund, takeover bids as well as prevent takeover by other company. Creative accounting is needed to maintain or promote the share price and create a good profit growth. To gain benefit from inside knowledge, director of the company engage creative accounting to postpone the release of information to the market. Last but not least, many types of contractual right, obligation and constraints based on the amount reported in the accounts also motivate company to apply creative accounting. Techniques of creative accounting Creative accounting is actively applied in six areas. The first area is regulatory flexibility, whereby changes in accounting policy are permitted by accounting regulation. For example, IAS permit carrying non-current asset can be recovered at either revalued amount or depreciated historical cost in asset valuation. Secondly, dearth of regulation by which some accounting treatment might not be fully regulated as there is few mandatory requirements. The third area is management has large extent of estimation in discretionary areas, such as assumption in bad debts provision. Fourthly, some transactions can be timed as to show the desired appearance in accounts. For example, the manager is free to choose the timing to sell the investment just to increase earning in the accounts. Fifthly, to manipulate balance sheet amounts by using artificial transaction. Last but not least, by reclassification and presentation of financial amounts through balance sheet manipulation in order to smooth financial ratios and also based on cognitive reference point in financial numbers presentation. Existence of creative accounting Theoretically, managers motivation in creative accounting is acceptable. However, there is various empirical studies have concluded that certain of companies apply a particular techniques of creative accounting to some extent, for example, applied in non-discretionary component of the bad debts provision. Other evidence is classificatory smoothing by using the extraordinary items, such as pensions cost, dividends from unconsolidated subsidiaries, extraordinary charges and credits and research and development costs in manipulating the figure of income in financial statements as it was proven by several researchers. Merchant found that managers acknowledge manipulative behaviours in accounting information and Black argued non-current asset sales are exploited by manager as creative accounting tools through timing of its transactions since relevant accounting standards are permissive. Creative accounting behaviour is slightly still persisting although regulations are tightened. Amat reported out of 35 large listed companies especially in Spanish identified that creative accounting behaviour was overt and considered legal. In addition, there are 3 possible indicators of creative accounting: (1) auditor report qualifications, (2) special authorizations from regulatory agencies, and (3) changes in accounting practices. In Spanish case, the direction of creative accounting was connected to general economic conditions and this somehow affected reported earning and adjusted earning against Spanish listed companies. However, there are some unique features of Spanish accounting environment bring out special attention such as the audit report qualification are ordinary, and creative accounting may be arose from the collusion of the regulatory authorities. Creative accounting behaviours can be identified by having thoughtful analysis of financial statement or observed by reasonably well- informed user of financial statement. But, how clearness the users of statement observe creative accounting is questionable. As in Spanish, analysts fail to report the existence of creative accounting. Anyway, value of information content in financial statement is concerned even though financial statements give adequate information enable users to adjust for creative accounting as certain investors rely on reported earning numbers in income statement. Ethical perspective of creative accounting There are some ethical issues concerning the exercise of creative accounting. Revsine stated that loopholes in accounting standards provide manager some spaces in the sense of manipulate the timing in income reporting. In his opinion, accounting is a tool to supervise contracts between managers and financial groups, identify possibility of accounting manipulation and how properly it reflected in pricing and contracting decisions. Ethics of bias in choosing accounting policy which implied in creative accounting can be seen through accounting regulators and management level. There are 2 views of accounting (deontological and teleological) which viewed differently by Revsine and Ruland. From Rulands perspective, deontological view is the moral applied to actual action and teleological view is actions should be judged based on the result of such action. Whereas from Revsine perspective, teleological view of accounting is employed in private sector which permit manager to use loose standard to achieve what they want and deontological view is about strict standard in preventing accounting manipulation in public sector. In addition, Ruland has also differentiated positive responsibility and negative responsibility. From accounting perspective, positive responsibility refers to present an account free from bias. Meanwhile, negative responsibility refers to managers would be liable for actions done by others, which they fail to avoid. Compared to duty to act, Ruland has stressed on duty to refrain, which means avoid the inherent bias in creative accounting. Its importance can be looked into 3 issues, which are relentlessness, certainty of result and responsibility. Professional accountant regards creative accountings are ethically doubted. Conner stated that managers tend to misapply accounting principles to give better appearance in financial statement to investors. Conflict of interest, client requests to alter account and for tax evasion are the most frequent ethical issues. Accountants attitudes toward creative accounting depend on whether it is arisen from misuse of accounting principle and manipulation of transactions. Merchant and Rockness found that accountants more critic in misuse of accounting principles as accountants duty is on rule-based and it falls within their expertise. Failure to act ethically may damage the reputation as an accountant unless he or she reports the abuse to the appropriate party. Slotting is not an acceptable accounting treatment in company practices. There are some action can be taken by accounting regulators in order to restrain creative accounting: Decrease allowable accounting method or fix method used in different condition so that scope for choosing accounting method can be narrow downed. Companies should also be consistent in using method chosen by them. Some rules should be established to reduce the abuse of judgement. For instance, International Accounting Standards presently have almost removed the extraordinary item from operating profit. Also, companies should be consistent in applying accounting policy to restrain the abuse of judgement. Implementation of Substance over form can decrease artificial transaction and this can make linked transaction become one as whole. To restrict the use of timing of genuine transaction, item in account should be regularly revaluated. The increase or decrease in value should be stated in the account each year the revaluation occurs. International Accounting Standards also tends to value item at fair value rather than historical cost. Besides alteration in accounting regulations, ethical standards and governance codes must be properly executed to avoid individuals from performing creative accounting. Comparison with other author on the article presented From the study done by Dilip and Eno in Creative Accounting in Bangladesh And Global Perspectives found that the cause of creative accounting is the conflicts of interest among different interest groups. For example, managing shareholders want to pay less tax and dividends. Investor-shareholders are interested to get more dividends and capital gains. Countrys tax authorities would like to collect more and more taxes. Employees are interested to get better salary and higher profit share. Dilip and Eno also reported that creative accounting may arise under 3 different financial market conditions: Depending on the financial market evaluation of the companys future prospects, company keep changes its shares to attract investors to contribute to such shares either at par or at a premium. Aim to show a desirable picture of its financial conditions when the company whose shares are already listed in a stock exchange. Based on inflated profits through overvaluation of assets, undervaluation of liabilities and change in systems of stock valuation that promote the image of company in a short time, company having its shares listed in the stock exchange may declare and pay high dividends. Both of them examines creative accounting in Bangladesh scenario, they found out many of the company prospectuses published in Bangladesh are based on creative accounting. An expert opinion survey also done by them and result showed that although it is not clear for how long, creative accounting has been clearly practice in Bangladesh. Creative accounting not only being practiced in Bangladesh but it seems to be widespread globally in developed countries such as UK, USA as well as Australia. And the case of Enron is the most broadly known case of creative accounting in USA. Dilip and Eno also suggested that the code of professional ethics should be strictly overemphasized. Accounting education is needed as well as the responsible of instructor to instill moral values of integrity, honesty and sincerity into students character as it is critical to modern society, the business world and the accounting profession.