Purpose of General Appeals Process Essay

The purpose of a General Appeals Process is used to challenge payer’s decision to reduce, deny or to downcode any claim. The provider however, can ask for a review of the payer’s decision. The patient also has a right to ask for a request of the appeal. The claimant or appellant is the one that is filing the appeal. That could be an individual who is the provider or the patient. The basic steps are simple of the appeal. This is where the payer has a consistent procedure to handle the appeal. This has to do with what kind of appeal it is. The practice staff does a review on the procedure before other actions are taken. The staff then takes the necessary steps to move forward. The appeals must be filed by a certain time after the determination. The payers must go through three steps. These steps are a complaint, an appeal and the grievance. There is not a bunch of time to spend on this procedure. After this is done and the payer is still denying the claim, the claimant can take another step. This can be reviewed through the state insurance commissions since most payers are licensed through them. The state insurance commissions must have all copies of the file and to see why the claim was denied. The reason that the claim was denied to could be simple reasons. The reasons are mostly human error. The most common claim denials are due to not using the patient’s health care identification number and the correct name on the card. The other reasoning could be not putting down where the services were done. The last but not least could be invalid diagnosis codes. This could all be why the claim is denied. References Nyman, Ronald E., ESQ, (June 2007), MediStar Meducation , Volume 1, Number 4, www.credentialsxpress.com/newsletters/newsletter1-4 full.htm, Retrieved September 10,2010, Google.

Absalom Absalom and Love Essay

Many of the novels we have read this semester contain prevailing themes that provide insight into American society. One of these themes that we have closely examined throughout the semester is a person’s right to love. Love is undoubtedly a powerful force in one’s life. As we have seen through our readings, however, this force is often obstructed by the need to conform to social standards. Whether or not a couple is ALLOWED to be in love says a lot about what is socially acceptable for that particular area and time period. Although love is technically a right given to all, American Literature shows how it is often denied by social standards and therefore ceases to exist. William Faulkner’s Absalom, Absalom! tells Rosa Coldfield’s version of how Thomas Sutpen was the demise of her and her family. As the story progresses, it becomes known that Thomas’s son, Henry, kills Charles Bon to prevent him from marrying his sister, Judith. One would infer that Henry’s reason for his desperate need to prevent their marriage was because Charles was their half-brother, and therefore their marriage would be considered incest. We come to find out, however, that this is not exactly the case. In Chapter 8, in response to whether or not Judith will marry Bon she says â€Å"Yes. I have decided. Brother or not, I have decided. I will. I will (283). † As the chapter progresses, however, Quentin and Shreve accept that â€Å"it’s the miscegenation, not the incest, which (they) can’t bear (285). †In this case, two socially unaccepted taboos prevent Judith from pursuing her relationship with Bon. The fact that it is worse in the eyes of her family that Judith may be marrying a man with black blood than a man who is her relative, however, says a lot about how strong racial prejudices were in the south during the 1800s. Judith’s right to love Bon is forcefully obstructed by social norms, and is a perfect example of Southern culture during that time period. Another instance of love being obstructed by social standards is seen in F.  Scott Fitzgerald’s Great Gatsby. Jay Gatsby, a resident of West Egg and a symbol of new wealth, falls in love with Daisy, a resident of East Egg and a symbol of established wealth. Daisy and her husband, Tom, are described to have lived in â€Å"†¦a rather distinguished secret society (17)† to which members of old money had often tried and failed to become a part of. Throughout the novel, it is clear that Daisy had married Tom for his â€Å"†¦person and his position (151)† rather than for love. Yet when Daisy finally accepts that she had never loved Tom and was currently in love with Gatsby, the class divides remain too prevalent for her to pursue a relationship with Gatsby. Tom quotes â€Å" Nowadays people begin by sneering at family life and family institutions, and next they’ll throw everything overboard and have intermarriage between black and white (130). † From this quote and the happenings throughout the novel, the force obstructing the relationship between Gatsby and Daisy is the social condemnation of new money marrying old money. The Great Gatsby shows how in our society, is often difficult for people of different economic backgrounds to pursue a relationship. T. S. Eliot’s The Love Song of J. Alfred Prufrock is an examination of a typical man’s psychological struggle to express himself emotionally and conform to social standards. Throughout the poem, the narrator shows insecurity in almost everything he does, fearing that his moves will be frowned upon. He says â€Å"There will be time, there will be time to prepare a face to meet the faces that you meet† and often asks â€Å"Do I dare?  Ã¢â‚¬  and thinks about what â€Å"they will say. † His insecurity prevails in an encounter with what seems to be a woman he loves. He seems afraid that the woman will deny him because of his balding hair and thin composure, and thinks about what he should say in order to impress the woman; â€Å"And how should I then presume? How should I begin? † In the end the narrator concludes that â€Å" It is impossible to say just what I mean,† and he drifts into a fairytale by the sea until â€Å"human voice wake us, and we drown. † Eliot’s poem is an example of a man’s love for a woman being obstructed by his own need to conform to what is socially acceptable of a man. He refuses to open up and share with the woman his feelings in fear that he will be mocked and denied. â€Å"The Love Song of Alfred Prufrock† shows the struggles of maintaining masculinity, and the fear a man has of loosing his composure. While the last stories had similar circumstances and outcomes, love doesn’t always have to be between a man and a woman, and social norms aren’t always successful at obstructing love’s powerful force. In Mark Twain’s Huckleberry Finn, the love shared between Huck and Jim leads to a powerful revelation in Huck’s life and a groundbreaking relationship considering the South’s intrusive social standards. When Huck begins his journey with Jim, he is overcome by an instilled guilt for assisting in the runaway of Miss Watson’s slave. Huck says â€Å" It would get all around, Huck Finn helped a nigger get to his freedom; and if I was to ever see anybody from that town again, I’d be ready to get down and lick his boots for shame (226). †As their adventure progresses, however, Huck begins to realize how much he enjoys Jim’s company, slave or not; â€Å" But somehow I couldn’t seem to strike no places to harden me against him, just the other kind (227). † Huck struggles internally with this realization, but cannot get over the feeling in his heart telling him to keep Jim around. Finally, Huck decides that he would not turn in Jim, and that he would go to Hell if that were what it meant. In this instance, Huck valiantly goes against what is socially acceptable, and the force of love prevails. Huck and Jim remain friends even though it is extremely frowned upon. Although love is a freedom, one can see how easily and often this freedom is taken away due to what is acceptable in the eyes of others. The circumstances involved in the obstruction of love shows a lot about the society in which these characters live, and the values held by the people who lived there.

Philippine History

Before the so-called invaders of Philippines came here, we proudly say that we are civilized then and stood up by ourselves even without the help of others. Fossils, bones and jars were found from the different parts of the country as a sign of life many years ago. The oldest of which was retrieved in a cave named Kuweba ng Tabon, Palawan. It was said that they lived 22,000 years ago. It stated in the history of the Philippines that the first group of men who came here was the Negritos. They are those who have dark complexion, small, and has curly hair.Their other names were Aetas, Itas, Baluga and many more. It was believed that they lived in caves and in the mountains. After the Negritos were the Indones. They are those who have a white complexion, tall, and tough bodies. To compare the two, the Indones are smart looking people. The last group was the Malays. They were the one having the right complexion, height and characteristics. They were the one who mostly dominated the archip elago. Being civilized persons, they were able to live according to their skills and unbelievable ability to maintain their spirit to live.These people lived peacefully. The neighbor countries such as the China started to trade with the people here. They traded textiles, jars, animals and other tradable materials. It was not easy for the Spaniards to conquer and build a government in the Philippines because the native Filipinos fought for their rights, freedom, and dignity. The first Europeans to arrive were the Spanish led by Ferndinand Magellan {Fernao de Magalhaes (Portugese) Fernando de Magallanes (Spanish)}. He claimed the islands for Spain on March 16, 1521.When he came to Limasawa on March 18, 1521, he united with Raha Kulambu and Raha Siagu of Butuun who are brothers. There, the first mass was celebrated and stationed a cross on top of the mountain. He baptized the place as Kapuluan ni San Larazo. But his vanquishing ended when he tried to conquer Mactan where a brave leader fought him to death named Lapu-Lapu. Miguel Lopez de Legazpi made the first permanent Spanish settlement on Cebu in 1565. In 1571, the islands were renamed in honor of King Philip II. He named the island as Felipinas and the capital was moved to Manila.The name was later changed into Philippines. A governor-general responsible to the viceroy of Mexico headed the colonial administration, but the parish priest was often the only visible symbol of Spanish authority in rural areas, and religious orders controlled education and many great estates. The Spanish came into conflict with the expanding Muslim population and eventually pushed them back to the southern islands, although neither Spain nor the United States at a later date was ever able to subjugate the Muslims completely.The Spanish occupation was inseparably linked with the missionary work of the Roman Catholic church. Trade in Chinese luxury items, gathered in Manila and sold in Acapulco in exchange for silver, was the economi c foundation of the colony until the 19th century, when the independence of Spain's New World colonies forced a shift to the cash-crop economy that persists to this day. In the 1880s a nationalistic movement developed, strongly influenced by the writings of Jose Rizal (1861-96). He spurred Filipino demands for reform.Rizal's execution made him a martyr and the country's national hero and sparked an unsuccessful revolution led by Emilio AGUINALDO. On June 12, 1898, after the outbreak of the Spanish-American War, Aguinaldo declared the Philippines independent in the mistaken belief that the United States supported his struggle. Instead, Spain ceded the Philippines to the United States. In 1899 until his capture in 1901 Aguinaldo led a war against his country's new colonial rulers.Although U. S. business interests applauded the seizure of the Philippines, the U. S.  government declared that it would prepare the islands for independence. In 1935 the Philippines became a self-governing commonwealth under President Manuel Luis Quezon, but World War II delayed full independence. Japan attacked the Philippines on Dec. 8, 1941, defeating U. S. and Filipino forces at Bataan and Corregidor in 1942. The struggle against Japan, culminating in Gen. Douglas MacArthur's return in 1944, came to symbolize U. S. -Philippine solidarity. On July 4, 1946, the Philippines gained full independence with Manuel Roxas y Acuà ±a as president.After World War II, the economic and social infrastructure of the Philippines was a shambles. Inadequate land distribution and unequal taxation fed the Hukbalahap (Huk) guerilla revolt against the government, which was defused in the early 1950s by a resettlement and amnesty program devised during the presidency of Elpidio Quirino by Ramon Magsaysay, who became president in 1953. Ferdinand Marcos became the first president to win (1969) a second term after defeating President Diosdado Macapagal in 1965. In 1972, facing a Muslim revolt in the south , a leftist rural insurgency, and student unrest, Marcos declared martial law.He restored law and order, promoted social and economic reforms (often at the expense of his political foes), and created a political machine that remained dominant after martial law was lifted in 1981. Critics charged that he also enriched himself and his friends at the expense of the country. On Aug. 21, 1983, Marcos' chief political rival Benigno S. Aquino, Jr. , was assassinated as he returned to the Philippines from exile. Marcos loyalists were accused of complicity in the killing, which touched off waves of popular protest.The opposition gained in the 1984 legislative elections and a left-wing insurgency grew steadily, fueled by government repression and a declining economy. To renew his mandate, Marcos called early presidential elections, which were held on Feb. 7, 1986. Opposition leader Corazon Aquino and her running mate Salvador Laurel were backed by much of the business community and the influe ntial Roman Catholic Church. When the National Assembly declared Marcos the victor amid widespread charges of electoral fraud, Aquino launched a campaign of nonviolent resistance to secure the post many believed she had won.On February 22, when defense minister Juan Ponce Enrile and army deputy chief of staff Lt. -Gen. Fidel Ramos resigned, huge crowds of ordinary Filipinos turned out to protect the dissident military leaders, and the United States increased its pressure on Marcos to step down. On February 25, after Marcos and Aquino held rival inaugurations, Marcos left for exile in the United States, which quickly recognized Aquino as president. Aquino took steps to restructure the government and the military, restore civil liberties, promote free enterprise, and retrieve public monies illegally appropriated by Marcos and his cronies.She freed political prisoners, announced her desire to negotiate with leftist leaders, and agreed to honor the treaty allowing the United States to o perate military facilities at Clark Air Base and Subic Bay Naval Base. Despite popular support, however, Aquino faced formidable problems. These included the Communist insurgency, the weak economy, widespread social injustice, continued opposition from Marcos backers, and squabbles within her own diverse coalition. Unable to reach a negotiated settlement with Communist insurgents, she was also criticized for failing to halt corruption.Marcos died in 1989, but many former allies, including former defense minister Juan Ponce Enrile challenged her and Vice President Salvador Laurel, who resigned as foreign minister in 1987 and was named head of the opposition Nacionalista party in 1989. In December 1989, after the most serious of several coup attempts by dissident soldiers was quelled with U. S. military aid, a six-month limited state of emergency was declared. Aquino survived a seventh coup attempt in October 1990.In 1991 the eruption of Mount Pinatubo forced the United States to aban don Clark Air Base, and the Philippine Senate rejected a new 10-year lease for the country's remaining U. S. military facility, Subic Naval Base, weakening the historic ties between the two countries. Defense minister Fidel Ramos, a long-time Aquino supporter who helped her survive seven coup attempts by dissident soldiers, won a seven-way presidential contest in May 1992 with only 23. 5% of the vote. He assumed the presidency on June 30.The last of the U. S.  military and naval units were withdrawn from the Philippines in November, ending a presence that had existed since 1898. Mount Mayon, a volcano situated 330 km (205 mi) south of Manila, erupted in February 1993. He fought for the Philippines 2000 Tiger Economy. His term brought about a progress to the Philippines. The Asia Pacific Economic Congress (APEC) was held in the Philippines during his term. Replacing him was the present President Joseph Ejercito Estrada. Winning the May 11, 1998 election, many controversies arises a nd Filipinos looking forward to a better future having him as the new president. Philippine History Before the so-called invaders of Philippines came here, we proudly say that we are civilized then and stood up by ourselves even without the help of others. Fossils, bones and jars were found from the different parts of the country as a sign of life many years ago. The oldest of which was retrieved in a cave named Kuweba ng Tabon, Palawan. It was said that they lived 22,000 years ago. It stated in the history of the Philippines that the first group of men who came here was the Negritos. They are those who have dark complexion, small, and has curly hair.Their other names were Aetas, Itas, Baluga and many more. It was believed that they lived in caves and in the mountains. After the Negritos were the Indones. They are those who have a white complexion, tall, and tough bodies. To compare the two, the Indones are smart looking people. The last group was the Malays. They were the one having the right complexion, height and characteristics. They were the one who mostly dominated the archip elago. Being civilized persons, they were able to live according to their skills and unbelievable ability to maintain their spirit to live.These people lived peacefully. The neighbor countries such as the China started to trade with the people here. They traded textiles, jars, animals and other tradable materials. It was not easy for the Spaniards to conquer and build a government in the Philippines because the native Filipinos fought for their rights, freedom, and dignity. The first Europeans to arrive were the Spanish led by Ferndinand Magellan {Fernao de Magalhaes (Portugese) Fernando de Magallanes (Spanish)}. He claimed the islands for Spain on March 16, 1521.When he came to Limasawa on March 18, 1521, he united with Raha Kulambu and Raha Siagu of Butuun who are brothers. There, the first mass was celebrated and stationed a cross on top of the mountain. He baptized the place as Kapuluan ni San Larazo. But his vanquishing ended when he tried to conquer Mactan where a brave leader fought him to death named Lapu-Lapu. Miguel Lopez de Legazpi made the first permanent Spanish settlement on Cebu in 1565. In 1571, the islands were renamed in honor of King Philip II. He named the island as Felipinas and the capital was moved to Manila.The name was later changed into Philippines. A governor-general responsible to the viceroy of Mexico headed the colonial administration, but the parish priest was often the only visible symbol of Spanish authority in rural areas, and religious orders controlled education and many great estates. The Spanish came into conflict with the expanding Muslim population and eventually pushed them back to the southern islands, although neither Spain nor the United States at a later date was ever able to subjugate the Muslims completely.The Spanish occupation was inseparably linked with the missionary work of the Roman Catholic church. Trade in Chinese luxury items, gathered in Manila and sold in Acapulco in exchange for silver, was the economi c foundation of the colony until the 19th century, when the independence of Spain's New World colonies forced a shift to the cash-crop economy that persists to this day. In the 1880s a nationalistic movement developed, strongly influenced by the writings of Jose Rizal (1861-96). He spurred Filipino demands for reform.Rizal's execution made him a martyr and the country's national hero and sparked an unsuccessful revolution led by Emilio AGUINALDO. On June 12, 1898, after the outbreak of the Spanish-American War, Aguinaldo declared the Philippines independent in the mistaken belief that the United States supported his struggle. Instead, Spain ceded the Philippines to the United States. In 1899 until his capture in 1901 Aguinaldo led a war against his country's new colonial rulers.Although U. S. business interests applauded the seizure of the Philippines, the U. S.  government declared that it would prepare the islands for independence. In 1935 the Philippines became a self-governing commonwealth under President Manuel Luis Quezon, but World War II delayed full independence. Japan attacked the Philippines on Dec. 8, 1941, defeating U. S. and Filipino forces at Bataan and Corregidor in 1942. The struggle against Japan, culminating in Gen. Douglas MacArthur's return in 1944, came to symbolize U. S. -Philippine solidarity. On July 4, 1946, the Philippines gained full independence with Manuel Roxas y Acuna as president.After World War II, the economic and social infrastructure of the Philippines was a shambles. Inadequate land distribution and unequal taxation fed the Hukbalahap (Huk) guerilla revolt against the government, which was defused in the early 1950s by a resettlement and amnesty program devised during the presidency of Elpidio Quirino by Ramon Magsaysay, who became president in 1953. Ferdinand Marcos became the first president to win (1969) a second term after defeating President Diosdado Macapagal in 1965. In 1972, facing a Muslim revolt in the south, a leftist rural insurgency, and student unrest, Marcos declared martial law.He restored law and order, promoted social and economic reforms (often at the expense of his political foes), and created a political machine that remained dominant after martial law was lifted in 1981. Critics charged that he also enriched himself and his friends at the expense of the country. On Aug. 21, 1983, Marcos' chief political rival Benigno S. Aquino, Jr. , was assassinated as he returned to the Philippines from exile. Marcos loyalists were accused of complicity in the killing, which touched off waves of popular protest.The opposition gained in the 1984 legislative elections and a left-wing insurgency grew steadily, fueled by government repression and a declining economy. To renew his mandate, Marcos called early presidential elections, which were held on Feb. 7, 1986. Opposition leader Corazon Aquino and her running mate Salvador Laurel were backed by much of the business community and the influenti al Roman Catholic Church. When the National Assembly declared Marcos the victor amid widespread charges of electoral fraud, Aquino launched a campaign of nonviolent resistance to secure the post many believed she had won.On February 22, when defense minister Juan Ponce Enrile and army deputy chief of staff Lt. -Gen. Fidel Ramos resigned, huge crowds of ordinary Filipinos turned out to protect the dissident military leaders, and the United States increased its pressure on Marcos to step down. On February 25, after Marcos and Aquino held rival inaugurations, Marcos left for exile in the United States, which quickly recognized Aquino as president. Aquino took steps to restructure the government and the military, restore civil liberties, promote free enterprise, and retrieve public monies illegally appropriated by Marcos and his cronies.She freed political prisoners, announced her desire to negotiate with leftist leaders, and agreed to honor the treaty allowing the United States to oper ate military facilities at Clark Air Base and Subic Bay Naval Base. Despite popular support, however, Aquino faced formidable problems. These included the Communist insurgency, the weak economy, widespread social injustice, continued opposition from Marcos backers, and squabbles within her own diverse coalition. Unable to reach a negotiated settlement with Communist insurgents, she was also criticized for failing to halt corruption.Marcos died in 1989, but many former allies, including former defense minister Juan Ponce Enrile challenged her and Vice President Salvador Laurel, who resigned as foreign minister in 1987 and was named head of the opposition Nacionalista party in 1989. In December 1989, after the most serious of several coup attempts by dissident soldiers was quelled with U. S. military aid, a six-month limited state of emergency was declared. Aquino survived a seventh coup attempt in October 1990.In 1991 the eruption of Mount Pinatubo forced the United States to abandon Clark Air Base, and the Philippine Senate rejected a new 10-year lease for the country's remaining U. S. military facility, Subic Naval Base, weakening the historic ties between the two countries. Defense minister Fidel Ramos, a long-time Aquino supporter who helped her survive seven coup attempts by dissident soldiers, won a seven-way presidential contest in May 1992 with only 23. 5% of the vote. He assumed the presidency on June 30.The last of the U. S.  military and naval units were withdrawn from the Philippines in November, ending a presence that had existed since 1898. Mount Mayon, a volcano situated 330 km (205 mi) south of Manila, erupted in February 1993. He fought for the Philippines 2000 Tiger Economy. His term brought about a progress to the Philippines. The Asia Pacific Economic Congress (APEC) was held in the Philippines during his term. Replacing him was the present President Joseph Ejercito Estrada. Winning the May 11, 1998 election, many controversies arises and Filipinos looking forward to a better future having him as the new president.

Australian Healthcare System Essay Example | Topics and Well Written Essays - 3000 words

Australian Healthcare System - Essay Example ,2012).Regardless of the fact that the Australian government has been endeavoring to tackle this issue and has commissioned multidisciplinary teams to regions dwelt by the Aborigines ,disparities in health still persist because of economic, social, geographical, biological and cultural influences .The objective of this paper is presentation of a critical analysis of the present Australian Indigenous health care system, its past background and pressing issues that require immediate address (Kronenfeld,2009). The phrase Indigenous Australians means numerous Aboriginal together with Torres Strait Islander groups representing no less than 2.4 percent of Australia’s total population (Turale & Miller,2008).Significant gaps are present between the well-being and health of Indigenous Australians and the non-Indigenous ones (Department t of Health,2014;Australian Institute of Health and Welfare,2010;Department of Human Services,2014; Turale & Miller,2008 & Australian Government,2014).Thus, for example and as will be elaborated at length in following segments of this paper, by 2008,Indigeneous Australians’ life expectancy was on average lower than that of their non-Indigenous counterparts (Cerasa,2011).Furthermore, infant mortality amongst Indigenous populations is much high in comparison to the entire Australian population (Cerasa,2011).The absurdity in this case is that Australia has been ranked among countries with the lowest infant mortality by the Organisation for Economic Coo peration and Development(OECD) whereas the truth is that the number is particularly high for Indigenous Australians (Ceras,2011,& OECD,2014). Even though the Australian government seems to be trying hard to tackle these inequalities, Indigenous Australians’ healthcare programs are extremely splintered having no individually cohesive system set up to enhance Indigenous healthcare proactively (Willis, et al, 2012). At present ,the Office for Aboriginal and Torres Strait Islander

Impact of Technology on Employee Training Research Paper

Impact of Technology on Employee Training - Research Paper Example Technology may include software programs or hardware which get incorporated into organizations. For maximum production, employees need to get trained on the new technology. As organizations invest in new technology, so does employee training become necessary (Daft, 2009). Training and IT departments in organizations get involved with provisioning the employees with the necessary techniques required for handling the technology. Management and stakeholders want to see technology acquired implemented in the organization, and it is therefore, necessary for employees to get trained. This paper will discuss the impact of technology in employee training. Importance of employee training When a firm acquires new technology, it is vital for the company to train its employees to ensure the overall success of the technology getting incorporated. Below are reasons as to why employee training is beneficial to an organization incorporating new technology: Employee training assists in maximizing the potential of the technology. If the employees become aware of using the new technology, they will get to use it to its maximum potential. This will only serve to benefit the organization as there will be increased efficiency (Daft, 2009). Proper training ensures that employees become willing to change and adopt newer ways of the firm’s operation (Kleynhans, 2006). ... If employees get to understand the benefits of the new technology through training, it gets easier to revolutionize the organizations technological needs. Employee training Employees within an organization get trained using various approaches to enlighten them on new technology. Training may get conducted internally or externally. Internal training gets carried out by the IT or training departments within the organization (Cornelius, 2001). External training gets conducted by an external consultant or the supplier of technology. The traditional method of training has always been classroom based. This approach towards training proves to fall short in addressing the challenges raised by the technology introduced in the organization. Class room based training falls short in addressing the personal needs of the training participants. Class room based training takes a holistic approach towards training (Daft, 2009). This traditional method of training does not identify and address individ ual gaps needed by the trainees. It does not explain the perceived benefits to the trainees nor does it take into account the prior knowledge of trainees about the technology. This traditional method of training does not also support maximum knowledge retention among employees as the class room instructions quickly decrease prior to their application in the work environment (Cornelius, 2001). Another training methodology instigated by organizations in incorporating new technology is self learning (Cornelius, 2001). This method involves the employees to learn on the technology by their accord through using it. This method is an ineffective way of training employees. This method is not beneficial to the firm if the technology is to become impacted through the entire organization. This

Explore the main reasons for political behavior in organizations Essay

Explore the main reasons for political behavior in organizations - Essay Example Imbalance between personal ambition of employees and interest of the organization. A sense of competition among employees whereby one employee tends to create a better impression on the management and presents are dark image of the others Is politics necessarily a negative force Politics play a central role in all organizations, but questions are now increasingly being raised on its effects on an organization. It is a common practice to paint organizational politics in black but a growing body of evidence suggests that managing it can have extremely powerful positive effects (Butcher and Clarke 2006) There are several real time examples where politics has proved to be helpful for the organization A recent report asserts that 58% managers say 'they have experienced the constructive use of office politicc and 61% say they have personally engaged in political behaviour which resulted in a positive outcome for their organisation'. (Park R. The Power of Constructive Politics) References Butcher D and Clarke M Using Politics in Organisations ,Smart Management Coady, C "Politics and the Problem of Dirty Hands," in A Companion to Ethics, ed. P. Singer (Oxford: Blackwell, 1991), p. 373. For references to the extensive literature see Coady's article and M. Stocker, Plural and Conflicting Values (Oxford: Clarendon Press, 1990) pp. 9-10. Hoch C What planners do : power, politics, and persuasion Chicago, Ill. : Planners Press : American Planning Association, 1994. www.roffeypark.com/research Summary "32% of managers believe it simply isn't possible to use office politics constructively because human nature is so appallingly selfish that people will always guard their... The sources of power (people at higher position referred to as legitimate power, groups in position to help, people in position to punish and reward referred to as coercive and reward power respectively) A recent report asserts that 58% managers say 'they have experienced the constructive use of office politicc and 61% say they have personally engaged in political behaviour which resulted in a positive outcome for their organisation'. (Park R. The Power of Constructive Politics) Coady, C "Politics and the Problem of Dirty Hands," in A Companion to Ethics, ed. P. Singer (Oxford: Blackwell, 1991), p. 373. For references to the extensive literature see Coady's article and M. Stocker, Plural and Conflicting Values (Oxford: Clarendon Press, 1990) pp. 9-10. "32% of managers believe it simply isn't possible to use office politics constructively because human nature is so appallingly selfish that people will always guard their turf and abuse their role power" Roffey Park, 2006 Politics at the organizational level is similar but not the same as world or national politics. The former is best defined as the use of power and influence to gain personal ends. In some cases this is done with a complete disregard for the employer or the organization.

Project Governance Research Proposal Example | Topics and Well Written Essays - 1750 words

Project Governance - Research Proposal Example The role of the stakeholders lies in the government department who are largely required to implement strategies to manage time, effort and money to be incurred for the project. The purpose of this analysis is to locate all the key influential people who are directly responsible for managing the project and has a hand in project duration and monetary determination. The various responsibilities enable better functioning of the project and make sure that all the formalities of project resource delegation and allocation is handled. This information is prepared for keeping a knowledge document for every type of resource and people enforcing the requirement analysis of the project. It stands very essential to manage the project members and determine all parties who influence decision making to complete the project with the assigned resources (Paul, 2007). Paul, G (2007). "Stakeholder Management Sheet". Retrieved 31, January 2009 from http://www.businet.org.uk/public/conferenceDocs/Riga2007/Businet%20Conference%202007,%20Stakeholder%20Management%20Sheet%20(template).ppt.

Orgnaisational structure and design Analyses McDonald's individual Essay

Orgnaisational structure and design Analyses McDonald's individual - Essay Example Most of the restaurants are operated locally (nearly 75%) and the chain of restaurants, one of the most successful brands of today, serves not less than 58 million customers per day (Our Company, n.d.). To achieve goals every organization has certain plans and strategies. The first step to the fact is having well defined mission statement. Mission statement is a sort clarification by the company to the outside world about their prime objective. The mission statement of McDonald's states "be our customer's favorite place and way to eat" (TIUA, n.d.). The vision of the leading restaurant chain reads, "McDonald's vision is to be the world's best quick service restaurant experience. Being the best means providing outstanding quality, service, cleanliness, and value, so that we make every customer in every restaurant smile" (McDonalds Mission Statement, n.d.). To achieve the vision and the mission of any organization, it needs well set objectives and goals for the short and the intermediate term as vision and mission generally represent the long term status of the company. McDonald's, in 1979 came up with a popular scheme of 'happy meal' in which a toy was offered with the meal. Also to successfully implement the strategy taken, the company related their toys with many movies and their famous characters. The business strategy of McDonald's is that of a franchisee system.... The Business Strategy The business strategy of McDonald's is that of a franchisee system. The company generally employs local work force as the franchisee holders. It has a dual advantage. At the first place, the company can leverage out the contacts and networks of the local franchisee. On the other side, the local franchisee can use the global brand name of McDonald's and can get more footfalls in side the restaurant. Today, the biggest challenge faced by most of the multi-national companies is that of survival amidst continuous change and technological innovation. As the world is becoming increasingly smaller, people are becoming more conscious about the value for money. McDonald's in order to face and win such a tumultuous condition has been laying great emphasis on the following Speed - World has become very fast today. People have so many commitments to fulfill with the twenty fours of day. They would not like to wait for food for long at the restaurant. McDonald's has got this indication long before. It conducted certain surveys which revealed that the customers want the services at prompt. The company has been laying importance on speed since then. Cost - As customers are increasingly becoming aware about their hard-earned money, the only way out to have swift survival is through supplying quality food at low or reduced cost. One of the successful strategies in this regard initiated by the McDonald's is that of value meal. Under this scheme, customers enjoy discounts when they purchase number of items at once. Also some franchisee owners issue special discount on a special item on a special day of the week. Nutrition - McDonald's

Information Technology Essay Example | Topics and Well Written Essays - 1000 words - 1

Information Technology - Essay Example Online shopping is the phenomenon that customers go through to buy products, goods or services over the internet. An online store removes the condition of physical presence of the buyer in the store. It enables the transaction to be more attractive to the customers as they can conveniently buy goods at their comfort. Mostly, online shopping deals with exchange of goods and products from business-to-business (B2B) and business-to-consumer (B2C) (UC Berkeley, n.d.) Online shopping is the modern way of hassle free shopping. When it comes to online shopping there are a lot of advantages. One of the biggest advantages is that it allows consumers to easily compare the prices, and it also helps the customers to get the item, which one wishes to buy that to at a discounted rate. But one has to be very patient as to decide on which product to buy and the relevant platform (website). For this, consumers first need to visit all the different sites to know the best deals. Today, with the advance technologies it is very simple to get the list of the websites which offer the relevant services. All a consumer need to do is sit in front of the computer and make the right choice. Sometimes people get so busy in their lives that they just don’t have the time to go shopping. For such situations, online shopping is the best method. Consumers will never face problems like heavy traffic jams or long queues for billing, and above all they need not go places in search of things, they need not have to leave their home or office to go shopping. As long as From the point of view of an online retailer, the advantage it would have over the physical retail stores is that the online stores do not have to maintain high cost compared to the physical retail stores. The most important cost of owning a shop or renting it in a suitable location need not be incurred. Even the expenses relating to

Total Quality Management College Term Paper Example | Topics and Well Written Essays - 1000 words

Total Quality Management College - Term Paper Example Marks & Spenser work in fashion industry, therefore, considering the fact that Fashion is one of the fastest changing trends in any society reflect the need for quality standards which should be largely driven by the new trends in fashion liked by the customers. Therefore the customer-driven quality system is at the heart of the company. This, however, is always achieved through effective coordination of sales departments of the company with the customers so that new trends are identified and converted into product ideas accordingly. The overall importance of quality for this company lies in the various elements. These elements include clear coordination between the suppliers, production; sales staff etc. this, therefore, has allowed the company to achieve continuous improvement. The company has a strong network of suppliers with which it has clear and strong relationships providing strong backup support in order to generate the quality desired by the customers of the company. It is also evident from the fact that the company has effectively diversified into many areas and departments which has allowed it to maintain the quality standards it generated. Our chosen company in the service sector is HSBC Bank. HSBC is claimed to be the world’s local bank. It has the presence in many countries of the world with head quarter at UKthe. The value of quality for this organization matters a lot for the organization. HSBC works in an industry which is largely undifferentiated therefore it needs to compete on elements which may not be considered as conventional in their true sense. Thus it has to bank on the quality of services it provides. Its quality services include facilitating the customers to bank through the internet so that they do not have to visit the branches. This facilitation along with other services such as quick and efficient processing of the customer requests, call center facilitation, cordial and efficient staff have made HSBC a leader in the industry.

The Adventures of Huckleberry Finn and Tom Sawyer Essay Example for Free

The Adventures of Huckleberry Finn and Tom Sawyer Essay Huckleberry Finn and Tom Sawyer are the best of friends with remarkably different personalities. Each brings their unique characteristics into this comical friendship giving the novel numerous amusing passages. Throughout the tale, Tom is often the leader while Huck is the reluctant follower. It doesnt matter that Toms ideas are ridiculous and extravagant, and Hucks are simple and practical, together they always proceed with Toms imaginative plans. In contrast to Toms great imagination and creativity, Huck is humorless and literal minded. Toms imaginativeness comes only from knowledge he has gained through books. Huck, on the other hand, actually lives out the fantasies Tom can only imagine. Tom Sawyer, already civilized, follows the values and beliefs of society. Due to these convictions, Tom always abides by the laws. For these reasons, Tom would never have helped free Jim unless he knew that Jim had already been freed. Conversely, Huck Finn rejects the philosophy of political beliefs for the fear of becoming civilized. He usually runs away at the first notion of him becoming sivilized. Huck is able to function in any society with the help of his adaptability and survival skills. He is able to go from the freedom of the raft, to the perceived harshness of civilization, and back again with ease. Although Tom has been able to slip past Deaths grip so far, his chances of escaping may not always work out to his liking. Of the two, Huck will always be the survivor in life. Together this pair achieves their goals because of their intelligence and witty personalities. They have the ability to put the knowledge they obtain into their every day lives. They are two adventurous souls in search of fresh and exhilarating escapades. Their ages united with their exceptional education keeps them on their toes. Hucks humorless personality and Toms extravagance has made The Adventures of Huckleberry Finn, by Mark Twain, a popular adventure for all ages. The American people have forever enjoyed this novel and have made it the American literary classic that it is today. So there aint nothing more to write about an we is rottin glad of it, because if wed a knowed what a trouble it was to make this essay, and, we wouldnt a tackled it, and aint a-going to no more. -Mark Twain pg. 283

The Five Management Functions Essay Example for Free

The Five Management Functions Essay The subject of this reflective paper is regarding the most critical organizational management functions. Critical management functions sit at the core of any organization and steer its leaders, managers, and employees toward success by utilizing the people and resources in the most effective manner. My intent is for the reader to be enlightened of how I helped manage a Heating, Ventilation, and Air Conditioning (HVAC) company by implementing some of the same leadership and management methods from our Management 330 college course. Though many of the Theories from the text book are very valuable, I believe some the information is very vague and somewhat common sense in nature. In my opinion, I don’t believe Mark Zuckerburg, Bill Gates, Lee Iacocca, Mark Cuban, or Donald Trump used these EXACT theories of management to become successful owners of businesses and organizations. Think of how the main points and sub-headings pertain to your current job or another job you have held in the past. My personal examples provide a simplistic version that proves with the right planning, organizing, staffing, leading, and controlling, a tiny HVAC company could become an even larger success than what the owner had initially hoped for. Enjoy! The Planning Function Upon retirement from the USAF and a short term of employment at Sandia National Laboratories, I was hired to manage a heating, ventilation, and air conditioning (HVAC) company. I was not very familiar with HVAC systems, but as a home owner I knew enough about them that I was comfortable in that type of environment. The owner of the company seldom communicated with the HVAC technicians because he wanted them out of the shop and either on their way to the job site or at the job site no later than 8:00 a. m. The company had seven HVAC technicians, an accountant and me, the company manager. A few of my daily tasks were to maintain the weekly service call, maintenance, and installation schedules. This required extensive planning and communication with the technicians. As the manager, I was responsible for enforcing the owner’s company goals then motivate the employees to reach those goals via several courses of action. I used a variety of planning activities to include bi-weekly staff meetings, reviewing internal and external factors such as employee’s scheduled vacations, budget statuses, job site locations, and the weekly weather forecast. I also had to take into consideration the strengths and weaknesses of our employees. Some technicians had more experience and education than others, so I had to match jobs with installers or service technicians. There were some jobs our company was not qualified to do, such as electrical installation and hook up. None of our technicians were licensed electricians, which was a handicap for the organization. If a job required electrical installation or upgrade, I would coordinate with one of our electrical sub-contractors to ensure they could be on the job site when the equipment was ready for electrical hook up and start up. Our accountant was responsible for all aspects of receiving and distributing monetary resources to complete the company’s goals. One of the many challenges we faced was keeping informed of the government incentives for households to install more efficient heating and cooling systems. We were in constant communication with our system vendors to get the latest and greatest government rebates and installation incentives and deadlines. Economic and technological changes were another challenge because we had to stay abreast of new and emerging heating and cooling systems to stay competitive in the HVAC industry. Planning for an organization occurs with some degree of uncertainty because the end result is somewhat unknown. As the manager, I sometimes had to take certain risks with company resources to succeed in a job completion strategy. The Five Functions of Effective Management; Introduction to Management: Achieving Form through Function, Chapter 1, Page 15). Even though this company was relatively small with less than 10 employees, the same planning fundamentals applied to that of a major employer or organization. The Organizing Function When the owner of the company had new tasks or company goals, I was always his go-to person to ensure the visions and processes he demanded were successful. Our task and authority relationship (The Five Functions of Effective Management; Introduction to Management: Achieving Form through Function, Chapter 1, Page 15). as always very professional because we worked together to achieve the organization’s goals. Another important responsibility I was delegated was to decide the best way to organize the company’s resources. The owner usually determined the actual job requirements, what specifically needed to be done, and who he wanted doing the job(s). My role was to inform him of each employee’s status, who was available, who was qualified, etc. , The Staffing Function As an Information Technology geek by trade, my experience with the human resources and staffing functions was limited. During my Air Force career, I was not able to choose who I wanted in my work center. It was my decision as to who would supervise who, but the hiring/firing and interviewing functions were pretty much non-existent in the military; you get who is allocated toward a specific vacancy, get the person trained, press on with the mission, and mold your troops to become leaders in their own right. If they mess up along the way, you reprimand them and hope they learn from their mistakes. As the HVAC company manager, staffing was also delegated to me. Even with my lack of human resource experience, the owner wanted his manager to do the recruiting, selecting, evaluating, and hiring of employees. (The Five Functions of Effective Management; Introduction to Management: Achieving Form through Function, Chapter 1, Page 16). The Leading Function I was taught that to become a truly effective leader you must first be an effective follower and subordinate. I have been on both sides of the leading/following roles and know what it is like to be the low person on the totem pole or the â€Å"boss† making the tough decisions. A key element when trying to motivate individuals to accomplish goals is to present clear tasks to those completing the organizations actual goals. The owner and I would constantly encourage our technicians to be great at what they do, not just be good at what they do, and that if they needed anything from us we were always available for support and mentoring. My boss had a tendency to get a bit excited and raise his voice when something didn’t go as planned. Once he calmed down, he and I were able to sit at the conference table to sort out the events that led to an unsatisfied customer or a derogatory employee internal issue. I would open up the conversation with an open mind and allow the employee(s) to take their time to explain what went wrong or why a customer was dissatisfied. After listening to what had actually occurred, the situation was discussed thoroughly, and a plan of action to remedy the issue was agreed upon by all parties, I could always sense an increase of personal commitment to the organization. The Control Function After a few weeks as manager of the company, I noticed the technicians did not provide customer satisfaction/feedback forms to our customers. I asked the boss about how he receives feedback from our customers and he told me that if there is a problem someone will call you and then you can report the problem to me. I asked how he received positive feedback from a job well done or when an employee goes above and beyond the norm to satisfy a customer. He told me that the employee would just tell him that their customers were very pleased with their service. That didn’t seem like a very accurate customer service measuring tool so I suggested we implement an easy, effective, and yet â€Å"voluntary† customer feedback system. My idea was the next time we needed to order our company invoices, to have the printing contractor add a portion to the customer’s copy where the customer could fill in the survey/feedback form and mail it, fax it or e-mail their comments to me and the owner. Then, we would hold a monthly drawing from our customer feedback file, and one of our customers would receive free merchandise, such as a pocket knife with our company name and logo, a free HVAC inspection, free furnace filters, or a free spring or fall start-up of heating or cooling services. After 30 days, the feedback forms, e-mails, and phone calls increased our customer relations by over 80 percent and business increased by over 25%! Within a matter of 90 days we had established an excellent customer service standard, and an employee performance metric that was created by external factors, not biased internal performance ratings. The owner was impressed with the new system and began to reward employees with free lunches, new tools, use of company vehicles (which helped with advertising), paid time off, and other tokens of his appreciation for a job well done.

Advantages and Disadvantages of Television in Society

Advantages and Disadvantages of Television in Society Today, television is one of the greatest creations of mankind as well as one of the most significant mass media in this world. Every family has at least one television at home. Watching it has become the essential part in our daily life. This is mainly because it is not just an entertainment device but a powerful tool to connect with outside world and the happenings around us. The amount of time people is spending in front of television is awful; on average, individuals spend three hours a day to sit in front of television (Ruskin, 2002). Indeed, television can teach us about the new things but at the same time, it can be misused by mankind also. As a result, this essay is going to explore both the beneficial and harmful effects of television towards the society in this modern time. Different types of television programs Having said this, the main purposes of television are to provide information to users, entertainment, and advertisement (eCheat.com, 2007). There are many types of television programs today; one of them is news and weather forecasts. Basically, news should perform in the following four main functions to the community i.e. latest, educational, opinion making, and entertainment functions (Media Awareness Network, 2010). Its primary purpose is to provide reliable information and connect the worldwide happenings to its readers. Other type of television program is the live broadcasts. Audience can access to the events such as festival celebration, opening ceremony, and winning awards on the spot without any delay in transmission. Furthermore, some entertainment programs such as dramas, sports, and cartoons are to entertain the viewers. Those funny parts in cartoons might give viewers some kind of relaxation and laugh. Occasionally, certain parts in drama can also teach us to become more alert in the cautious situation. Moreover, there are also a lot of school education programs that broadcast in television nowadays. In fact, television can be a good source of education as long as children find the right programs. They can choose the showing courses that interest them and at the same time, improve on their learning loops. In addition, through the documentary channel one can broaden their knowledge in terms of understand the results in processing and figuring out on others living behaviours and cultures in a deeper way. On another hand, advertisement is also a form of television program that communicate a specific product or service to end users (Nawathe, Gawande Dethe, 2007). It promotes and introduces us the new innovations and products. Therefore, it is a tool for moving the economy forward. The power of television Television has plenty of channels with different topics. These programs keep us informed of all current affairs in the world. Events through television are going to be more vivid than those through magazines and newspapers (Oppapers.com 2010). Moreover, it allows us to express message with picture, sound, and movements, which can give the business, product, or service an instant accessibility (Allbusiness.com, 2010). Even if we avoid watching them, we are constantly influenced by them (Potter 2010). Therefore, television became a very important and influential part of culture in our daily life. Besides that, television can reach much wider audience coverage than local newspapers and radio stations (Allbusiness.com, 2010). Television has shrunk the distance of the world that one can watch what is happening several thousand miles away from us. It is also a good source of entertainment which is very cheap within the access of every one. So in totality it is information from all over the world, and it is fun and enjoyment with convenience (Ziemkowska, 2007). For example, we watch the news from the whole world, the news on hand is realistic and keeps us aware of both locally and internationally happenings around us. Additionally, television has huge source of information and be able to enrich our knowledge in many ways. Some television programs such as cooking and learning courses introduce us the new knowledge and new method of doing things. Hence, one can become skilful at doing jobs, making cakes, and cooking through practical courses taught on television (Oppapers.com, 2010). In referring to this point, one can learn new stuffs, and probably can become rich, beautiful, and popular through television (Hubpages.com, 2010). Moreover, television is also a source of recreation (Oppapers.com, 2010). For example, the funny programs could bring us minutes of relaxation after a hard days work. Numerous people consider television as a good escape from all difficulties of everyday life. In addition, one can have a weather forecast and plan several things accordingly before hand. Of course, there are also some good advertisements on television. Social advertising is a very good example of positive ads. For example, the soap companies such as Dettol and Lifebuoy provoke children to stay clean at all times. Moreover, brushing twice a day was a marketing strategy for more usage of that product but they do encourage children on keeping their teeth clean and healthy (Nawathe, Gawande Dethe, 2007). The limitations of television viewing Apart from its advantages, however, television could bring a lot of cons to viewers too. Television is seemed to be a bad influence in today world (eCheat.com 2007). People who were sat in front of a television early in life grow up to be socially crippled, thus unable to handle the real life social situations; and sometimes even violent (Potter, 2010). Many scientists have been studying the effects of television for decades; they generally focus on whether watching violence on it correlates with being violent in real life (Ruskin 2002). This is where watching too many stupid movies and shows, some may think that it is normal that they commit a crime and would not be punished. In the films, the murderers can escape away and never be caught. For example, many bank robbers live happy lives after robbing much money. Besides that, many heroes are still surviving, even if they were shot by a gun. Television thus creates the very fake image of the world to society, especially the children and teenagers. This may make people want to become criminals (Hubpages.com, 2010). In particular, the purpose of advertisement is to influence on the consumers buying pattern (Nawathe, Gawande Dethe, 2007). Indeed, advertisement is probably one of the most influential items in television program (eCheat.com, 2007). If the ad is good enough to attract the group, they will probably go and buy the product in hopes of reaching the same perfection (Wow Essays, 2004). Taking sport ad for an example, Nike is accused of implying their shoes will provide a consumer athletic ability. As a result, children are going to want the same pair in order to become as their idol (Wow Essays, 2004). According to that issue, fast food industry is another great example of bad advertisement influence in people consuming habits (eCheat.com, 2007). Nawathe, Gawande Dethe (2007) pointed out that those advertisements with soft drinks, burgers, pizzas, and other fast foods can have negative impacts on the childrens health. Fast food chains often target at children and teenagers. To make the situation even worst, these products yet advertised during the childrens programs. This is where it shaped into the next issue, due to sitting long hours in front of television and computer every day, they are probably not exercising, thus fast food habits may lead to obesity. Furthermore, children aged anywhere between 3-17 years is now suffered from diabetes. Please be aware that watching too much of television can harm our eyes and nerves also. Moving forward, several advertisements today show smokers, sexuality, and strange images for the teens. Because of these ads, teens may be encouraged to do inappropriate stuff during their teenage life (Hubpages.com 2010). This has made a cause for great public concern too (Hubpages.com, 2010). Conclusion In short, parents should provide proper guidance on age-appropriate use of all media, especially the television and the Internet. Personally, I think that in this fractured media environment today, the rise of television and Internet usage is most pressure on todays people, especially the teenagers and children. They are attracted to those commercial sites because young people are more adaptive and more open to new invent technologies than adults. However, marketing to young people raises a series of ethical issues. Government should come out multiple sets of regulations in order to control against the marketing activities targeted at them. Besides that, government should also implement appropriate food laws in order to control over the unhealthy food advertisements on television. On another hand, which is more relevant, such positive social advertisements should indulge because the impact to society is enormous. Taken as a whole, it is vital that all of us must aware of what the sho ws and commercial ads that trying to sell us. We should keep our eyes open and beware of the danger and fake information they feed us at all times. [1489 words]

Revolutionary Mexican Women Essay -- Essays Papers

Revolutionary Mexican Women The picture of pre-revolutionary Mexican women was of a woman who had to lived her life constantly in the male shadow. These women were consumed by family life, marriage, and the Catholic Church, and lived silently behind their dominant male counterparts (Soto 31-32). In 1884 (prior to the revolution) the government passed the Mexican Civil Code. It dramatically restricted women's rights at home and at work (Bush and Mumme 351). Soto states that the code "sustains an almost incredible inequality between the conditions of husband and wife, restricts in an exaggerated and arbitrary manner those rights due the woman, and†¦erases and nullifies her personality" (qtd. Bush and Mumme 351). The code was just one of the many inequalities women and other ethnic, economic, political, or religious minorities suffered under the regime of Porfirio Diaz (Bush and Mumme 351). When the Mexican Revolution of 1910-1920 arose to fight against the discrimination that Diaz incorporated into his regime, women began to find a place for themselves. It gave them the chance to control their own fate and live more public lives successfully (Soto 31-32). Mexican women were essential to the revolution in a number of ways. They were involved in politics, were strong advocates for the causes they believed in, and participated in life on the battlefields. The female political figures were probably the most important and influential women in the Mexican Revolution. They were prominent political activists, thinkers, writers, figures, role models, and were fearless in their pursuit of their goals, often resulting in jail terms. Both upper and lower class women managed to get high in the ranks of politics despite the ... ...of the female spirit. They took on core positions that were not traditional and excelled in many predominantly male-dominated roles. Mexican women were revolutionary in the way they stretched the boundaries of gender roles and reversed many stereotypes. Sources: Arrizon, Alicia. "Soldaderas and the Staging of the Mexican Revolution." The Drama Review. 42.1 (1998). 90-113. Bush, Diane Mitsch and Stephen P. Muume. "Gender and the Mexican Revolution." Women and Revolution in Africa, Asia, and the New World. Columbia: University of South Carolina, 1994. 343-365. Macias, Anna. "Women and the Mexican Revolution 1910-1920." Americas (Acad. of Am. Franciscan Hist.) 1980. 37(1): 53-82. Soto, Shirlene. Emergence of Modern Mexican Woman: Her Participatrion in Revolution and Struggle for Equality, 1910-1940. Denver, CO: Ardern Press, Inc., 1990. 31-66.

The Challenger Disaster - Responsibility of Morton Thiokol Inc. Essay

The Challenger disaster was not only a disaster in terms of the destruction of the spacecraft and the death of its crew but also in terms of the decision-making process that led to the launch and in terms of the subsequent investigation into the "causes" of the disaster. The decision to recommend for launch was made by lower-level management officials over the objections of technical experts who opposed the launch under the environmental conditions that existed on the launch pad at the time. Furthermore, the lower-level managers who made this decision--both NASA and contractor personnel--chose not to report the objections of the technical experts in their recommendations to higher levels in the management chain- of-command to proceed with the launch. Finally, it seems that the lower-level managers had also received out-of-the-ordinary pressure from higher levels of management (some allusions suggested this pressure may have come all the way from the White House) to proceed with the launch on time. The subsequent investigation began with efforts to determine the technical causes of the explosion of the Challenger. Initially, the decision-making process leading to the launch was not considered by investigators. This suggests that the initial purpose of the investigation was not concerned with ethical issues or issues of responsibility. As the investigation proceeded, information emerged through leaks to the press, which suggested that NASA had been aware of the risk of explosion under the environmental conditions that existed for the Challenger launch for several months prior to the launch. Also, the opposition of the technical experts to the launch just prior to the decision to launch became known to the investigators as well. These two pieces of information changed the nature of the investigation mid-stream from an effort to determine the technical cause of the explosion of the spacecraft to an investigation of the decision-making process leading to the launch. Viewing the Challenger disaster as an ethical problem would lead to an effort to determine whether the decision to launch was "right" or "wrong." Clearly, the explosion was an accident. It was an accident that might have been prevented or anticipated but the decision to launch was clearly a matter of judgment--albeit of apparently poor judgment in retrospect--rather than... ...s associated with launching in the environmental conditions at the time. Lower-level managers were able to avoid accountability for both the final decision to launch (made by higher levels of management) and for recognition of the technical risks associated with launching (resting in the failure of technical experts to provide justification against launching in technical specifications or formal regulations). Each of these factors--the management chain-of-command, the role of technical specifications and formal regulations, and the availability of information--served to both hinder the ability of decision-makers to act and to obscure accountability for their decision-making. As such, they served to limit the responsibility of individuals within the decision-making process and to render that process itself irresponsible. These obstacles to responsibility within NASA point to the more important ethical problem that existed beyond the scope of the specific instance of the Challenger disaster. Namely, the poor nature of the decision-making process within NASA and its negative role in fostering responsibility, both on the part of individuals and on the part of the organization as a who

Mandatory Physical Education I :: essays research papers

Current high school students are becoming fatter, slower, and less motivated than past students. Many of these young people would prefer to be sitting passively in front of the television rather than to do something physically active. Most high school students believe they do not have sufficient time, opportunity or guidance to participate in physical activities. The ideal place in which students would be able to find adequate time, opportunity and guidance are in the high schools themselves. Politicians and educators responsible for the mandatory physical education program at the junior high school levels (grades eight to ten) should be applauded for this, but frowned upon for not enforcing it on senior high school students (grades 11 and 12). Physical Education is defined as â€Å"the process of education that develops the human body, specifically fitness and movement skills† (Baker, 1990, p. 14). This teaches students valuable skills that would be applicable to life, present and future. Students also learn how to work and interact with others to pursue goals in a way which academic subjects, such as mathematics and science, may not provide. Physical Education should be a requirement for all British Columbia high school students because it provides physical skills necessary for effective social functioning, offers educational value and teaches healthy habits reducing health risks. Opposition of mandatory Physical Education in high schools believe that if a student has not developed a desire for voluntary physical exercise by the time he or she reaches high school , he or she may not ever (Eberhardt). It is true that individuals should not be forced into something they don’t want to participate in, but if these students don’t get any exercise outside of school, where will they receive an appropriate amount of fitness? Paul Eberhardt, athletic director, intramural director and head coach of the McNair Marlins basketball team in Richmond, B.C., believes â€Å"that students don’t care about participating in P.E. anymore and we have to educate students on the benefits of Physical Education†. In the 1994-1995 school year there were 1,133 students enrolled at McNair High School but there were only four P.E. classes available, which meant approximately 120 students attended in these classes. The remaining 1013 grade eleven and twelve studen ts had no Physical Education at all. This is an astonishing figure. â€Å"Many students participate in sports and recreation activities outside of school, but most of them get hardly any exercise at all. Mandatory Physical Education I :: essays research papers Current high school students are becoming fatter, slower, and less motivated than past students. Many of these young people would prefer to be sitting passively in front of the television rather than to do something physically active. Most high school students believe they do not have sufficient time, opportunity or guidance to participate in physical activities. The ideal place in which students would be able to find adequate time, opportunity and guidance are in the high schools themselves. Politicians and educators responsible for the mandatory physical education program at the junior high school levels (grades eight to ten) should be applauded for this, but frowned upon for not enforcing it on senior high school students (grades 11 and 12). Physical Education is defined as â€Å"the process of education that develops the human body, specifically fitness and movement skills† (Baker, 1990, p. 14). This teaches students valuable skills that would be applicable to life, present and future. Students also learn how to work and interact with others to pursue goals in a way which academic subjects, such as mathematics and science, may not provide. Physical Education should be a requirement for all British Columbia high school students because it provides physical skills necessary for effective social functioning, offers educational value and teaches healthy habits reducing health risks. Opposition of mandatory Physical Education in high schools believe that if a student has not developed a desire for voluntary physical exercise by the time he or she reaches high school , he or she may not ever (Eberhardt). It is true that individuals should not be forced into something they don’t want to participate in, but if these students don’t get any exercise outside of school, where will they receive an appropriate amount of fitness? Paul Eberhardt, athletic director, intramural director and head coach of the McNair Marlins basketball team in Richmond, B.C., believes â€Å"that students don’t care about participating in P.E. anymore and we have to educate students on the benefits of Physical Education†. In the 1994-1995 school year there were 1,133 students enrolled at McNair High School but there were only four P.E. classes available, which meant approximately 120 students attended in these classes. The remaining 1013 grade eleven and twelve studen ts had no Physical Education at all. This is an astonishing figure. â€Å"Many students participate in sports and recreation activities outside of school, but most of them get hardly any exercise at all.

The Australian Financial Review Essay

INTRODUCTION This assignment aims to present in a clear and concise manner our viewpoint towards remuneration disclosure, considering steps to improve this matter of contention is taken voluntarily by the boards as recently stated by The Australian Financial Review. Section I explains our disposition about amendments done concerning disclosing remunerations. Financial accounting principle theories utilised, along with published printed information came to our conclusion which suggests executive pay reports simplification is substantial to shareholders understanding of remuneration outline. Section II takes up voluntary remuneration disclosure and its likely consequences applying IASB Conceptual Framework of qualitative characteristics. Analytical thinking and apprehension lead us to conclude that an increase in participation over the matter results to a much better comprehension from the shareholders. Section III logically analyses the argument about share based payment having to cost the company anything or not. Upon critical evaluation of published views, adding our sensible and sound judgment, the process itself of issuing share options consumes resources, meaning that, it falls down as an expenditure. The motivation to improve remuneration disclosure Literature Review A fierce debate is raging about the legitimacy of executive pay rises. The evidence is mixed about how efficient remuneration disclosure has been, but what is clear is that the responsibility to ensure it is appropriate resides with the boards, and that there is a need for greater shareholder participation (Fels, 2010). The Australian Securities and Investments Commission (ASIC) have called for companies to provide more clarity on remuneration arrangements for their directors and executives (Gibson, 2013). As a challenge, we will discuss and analyse the motivations to improve remuneration disclosure. The following are the reasons why there is a need to improve disclosure of executive pay: * Assessing the `efficiency’ of executive pay is consequently problematic. Many performance indicators used by companies are not publicly disclosed and risk preferences vary across companies and individuals (Fels, A. 2010). * There has been a widespread perception that executives have been re warded for failure or good luck – receiving rewards for rises in the share market price that had little to do with their contribution to company performance, and much to do with what was happening in global stock markets and asset valuations (Fels, A. 2010). * Boards voluntarily taking steps to improve remuneration disclosure by adding take home pay tables to annual reports are one step ahead of the game as demands for increased disclosure persist (Weggins, J. 2012). * Corporations and Market Advisory Committee (CAMAC) review the disclosure of executive pay reports and the report include providing more relevant information to shareholders, streamlining pay reports and disclosure of all termination payments for executives (Disclosure on Aust Exec`s Pay Need To Be Simplified: Report, 2011). * Boards are compensating for bonus cuts by inflating base pay and long term incentives. As share prices and earnings decline, board of directors keep changing the mix of cash, bonuses and s hort-term incentives. Long term incentives now account for a greater percentage of total pay than they have in previous years (Smith, M. 2012). * The desire to comply with legal and professional requirements. There could be benefits for the company in appearing to act responsibly by their employees and this could be deemed to be more important than acknowledging other social responsibilities of the company (Deegan, 2002). * An attempt to be an accountable or responsible company by reporting information voluntarily. Managers are likely to consider that stakeholders have a right to certain information, and that they should fulfil that entitlement despite the related costs (Donaldson and Preston, 1995). Analysis This paper provides an overview of the current debate and the theories that attempt to explain executive remuneration disclosure. Attention is given to underlying accounting theories such as Positive Accounting Theory, Normative Accounting Theory, Stakeholder Theory, Legitimacy Theory, Institutional Theory, Public Interest Theory, Capture Theory and Economic Interest Group Theory. We will now analyse motivations to improve remuneration disclosure using the theories of financial accounting. Accounting theories typically either explain or predict accounting practice or they stipulate unambiguous accounting practice. Positive Accounting Theory (PAT) aims to make good predictions of actual world events and convert them to accounting transactions. Its general objective is to understand and predict the choice of accounting policies across conflicting firms. It recognises that economic consequences exist. In relation to PAT, because there is a need to be efficient, the firm will want to min imise costs associated with the performance indicators used by the firm. PAT uses hypotheses around which its predictions are organised. One of the most utilised hypotheses is the bonus plan hypotheses. Companies with bonus plans choose accounting procedures that modify reported earnings from future periods to current period. In doing so, the company can increase their bonuses for the current period. There was a need to simplify pay reports to executives. The report`s current length and complexity can make it intricate for shareholders to understand and time-consuming on companies to prepare. It is important that remuneration report is easy to understand. It is vital for the shareholders to have all the information they need to be able to hold company directors to account (Disclosure on Aust Exec`s Pay Need To Be Simplified: Report, 2011). Simplifying remuneration report applies a Positive Accounting Theory wherein it explains what information the company will use and will not use for the shareholders. Stakeholder theory refers to the concerns of stakeholder power, and how the power impacts their ability to persuade the company into complying with the stakeholder’s demands. Stakeholder power is viewed as a function of the stakeholders’ degree of control over resources required by the company and how critical these resources are to the unrelenting viability of the company. (Voluntary Employee Disclosures in Australian Annual Reports Applying Ullmann’s Stakeholder Theory, 2011) Legitimacy Theory seeks to ensure that the company operates within their rules, bounds and norms. Company should attempt to ensure that their activities are perceived to be legitimate. Rewards given to the executives for failure or good luck indicates that they operate beyond the company`s norms. This append to the needed impr ovements for remuneration disclosure. If remuneration is disclosed properly to the public, such erroneous transactions will be avoided. Companies disclose actual take home pay for key management, irrespective of whether the remuneration was granted in the current or previous financial year (Weggins, J. 2012). Many companies have started providing the public how much money their executives are taking home. Public Interest Theory supplies regulations that respond to the demand of the public to correct inefficient and inequitable market practices. By disclosing actual take home pay helps the companies counter claim that executives are overpaid. The possible consequences of voluntary remuneration disclosure Literature Review In the aftermath of the global financial crisis (GFC), public interest ensured spotlight being thrown on the pay of the senior executives and its regulations (Morrow M. & Limnalong B., 2011). Remuneration disclosure has been progressively strengthened in Australia over the last quarter of a century. Before 1986, the only requirement for disclosure of remuneration was the combined total level of collective remuneration aid to all executives of a listed company (Fels, A., 2010). As motivations to improve remuneration disclosure are presented on the previous discussion, we are now looking at the consequences of voluntary remuneration disclosure and analyse the current practices: * Many Directors hold more than one directorship across a range of publicly listed, private and not-for-profit organizations (Fels, 2010). * There is also a possibility of entrenchment of incumbent directors. It is difficult for shareholders to work out whether an individual director is underperforming from the outside. Later we will also see how the current practices help address this issue (Fels, 2010). * Another consequence of voluntary remuneration disclosure is to have a ‘clubbish’ practice amongst the board. A clubbish practice occurs when boards declare that the maximum number of directors is the number of directors presently on the board when shareholders nominate a candidate (Fels, 2010). * Recent remuneration reforms which commenced on July 1st, 2011, were directed to improve shareholder trust, thus granting the board to concede with the compensation process and be held responsible for strategy and structure (Morrow & Limnalong, 2011). * Productivity Commission proposed a two strike rule intended to strengthen the non-binding shareholder vote, giving shareholders the opportunity to cast votes against a company’s director under special circumstances in an Annual General Meeting (Morrow & Limnalong, 2011). * The new law, in addition, was particularly structured to allow shareholders to have more say over the pay of senior executives and also so that the boards are better informed on remuneration dissemination that might result in a shareholder casting a negative vote (Morrow & Limnalong, 2011). * The use of remuneration consultants as a requirement by the new amendment charges a potential conflict of interest in which their existence provides advice to boards on their pay (Morrow & Limnalong, 2011). Analysis In this section, we will were to give analysis on the possible consequences we discussed earlier in our review using the qualitative characteristics in the IASB Conceptual Framework focusing mainly on relevance, reliability, comparability, verifiability, timeliness and understandability. The introduction of the two strikes rule implies that the boards might become more cautious to avoid difficulties with shareholders and remuneration consultant reinforces that conformity (Durkin & Tadros, 2012). Since we will be analysing the consequences in accordance with the IASB Conceptual Framework, we shall start at looking into the relevance of voluntary remuneration disclosure. ‘Remuneration issues are now taking up so much time that boards are in danger of neglecting other issues such as risk management and succession planning’. Also it makes it harder for the shareholders to work out whether an individual director is underperforming or over performing from the outside (Wiggins, 2012). As we have discussed, the importance of remuneration disclosures has been felt more since the GFC. ‘This recent financial crisis has increased the saliency of reliability concerns about fair value disclosures’. Examination of voluntary disclosures in audited financial statements shows clear unreliability towards the mandated fair value estimates (Blacconiere et al., 2011). In addition, it is difficult to find authenticity with voluntary remuneration disclosure, as to many Directors hold more than one directorship across a range of publicly listed, private and not-for-profit organizations. Hence we can conclude that reliability is very low with voluntary remuneration disclosure. Pay policy has been a major pre occupation and distraction in the past year as reported by Graham Bradley, chairman of Stockland and HSBC Australia and a former Business Council of Australia president (Bradley, 2012). Dean Paatsch, director and co-founder of governance and proxy firm Ownership Matters was quoted saying that without transparency, the bad practices of the past like outsized termination benefits, non-executive director retirement schemes, paying dividends on unvested shares and dodgy options valuations could easily return (Paatsch, 2012). We know that recent reforms were directed to improve shareholder trust, thus granting the board to concede with the compensation process and be held responsible for strategy and structure. Local executive pay trends do not constitute the kind of picture that lends itself to establishing simple casual links between executive greed and the financial crisis. Assessing the efficiency of executive pay is considered problematic. Many performance indicators used are not publicly disclosed. There are various forms of pay and different types of hurdles and they all have different effects on incentive. In practice, company prefers to adopt a combination of hurdles (Fels, 2010). This encourages the need for remuneration consultants as well, but is considered as a conflict of interest. In a study by Dr. Idlan Zakaria of the University of Essex published on March 2011, he stated that remuneration consultants have a significant positive effect on disclosure quantity but with no impact on disclosure quality. (Morrow & Limnalong, 2011). Along with this, ‘Remuneration committees are more time consuming and more complex than audit committees’ warned the chairman of Stockland, Graham Bradley (Durkin & Tadros, 2012). We know that remuneration calculation is a complicated process in itself and involvement of the shareholders would further complicate things in turn affecting the timeliness factor for both practices. Mr Pablo Berrutti, the head of responsible investment for Asia Pacific at Colonial First State Asset Management stated that ‘the introduction of the two-strikes rule had encouraged companies to spend more time discussing remuneration and corporate governance issues with investors (Wiggins, 2012). A huge amount of time is said to be spent on remuneration and less on strategy. Hence, we can see that voluntary disclosure is good in a timely manner in comparison to the recent practices. Pablo Berrutti also acknowledged that companies were receiving unclear and mixed messages from a number of sig nificant investors. Some of the investors wanted pay packages to be better aligned with shareholders interest which are less complex. We know that the new law allows the shareholders more say over the board regarding the matter thus, being more actively involved is a very important factor to be considered (Wiggins, 2012). Share-based payments did not cost the company anything? Literature Review As per AASB2, companies must value and record employee options granted as an expense in their financial statements. Previously, the share based payments was just recorded in the notes of the financial statements. Argument arises to whether share-based payments recorded as an expense did or did not cost the company anything. Asness (2004) strongly believes it is reasonable to recognise the employee share options as an expense. He discussed several aspects in his article to convince his readers that options must be expensed. He emphasises options are something of value and they will be exercised only when employees have more advantages than the shareholders. In his article, he rebutted that options do not have value until they are exercised. However, Ronen (2008) advocated that the expense of share based payments should be borne by the pre-existing shareholders rather than the company itself. He suggests the companies to adopt separate statement to record the cost of the share options separately. Suggested separate financial statements are â€Å"Corporation Income Statement†, â€Å"Statement of Cost and Benefits to Pre-existing Shareholders† and â€Å"Statement of Enterprise Income†. With this, he deliberately concludes that the share options granted to employees should not be an expense in the corporation. Similarly, Hagopian (2006) believes that it is not ideal to recognise the employee share options (ESO) as an expense in the financial statements. Logically, the shareholders who will reap the gain from an ESO must bear the cost by themselves as well. He mainly discussed the three basic reasons why ESO should not be expensed. First, ESO is a kind of â€Å"gain-sharing instrument†, which, by its nature, means it cannot be an expense of the granting entity. Second, the cost of it has already been fully accounted. Lastly, expensing ESOs cannot meet the expense definition in the standard accounting. Analysis There was a controversial issue on implementation of share based payment under AASB 2 since it had been released. Arguments emerged as to which expensing options do cost the company an entity or not at all. The supportive parties believe that share-based options will cost the company, signifying that, options are of valuable entity when the future market price is higher than the price exercised. The optionholders will put to use their options and thus take part of the company from the pre-existing shareholders at below-market prices. To some extent, the optionholders obtain something of value, which means an expense. In addition, if the company sells options to the outside investors, they have to pay cash for the options and the executives usually get options for free. This means issued options are an expense (Asness, 2004). Advocates likewise mention the cost of stock buyback program which is the real cost of employee options. In order to manage dilution, the company has to buy some shares back. Even if a company will not act on buyback shares, the earnings will still be reduced because of issuing options and dilution. Therefore, options have a certain value and should be recorded like regular salaries (Wayman, 2011). On the other hand, the opponent parties argue that share-based payment costs the business firms nothing. Instead, the shareholders will bear the cost of the share options by themselves. In fact, the shareholders will get extra value even after the cost of dilution (Ronen, 2008). They consider ESO a kind of ‘gain- sharing instruments’, which does not have a cost until there is a substance to accumulate. At the same time, the cost will be located where the related gain is. Since shareholders par take the benefits with the optionholders, the cost must be a portion of the stock appreciation. Hence, it cannot cost the granting entity (Hagopian, 2006). The Australian Venture Capital Association Limited (AVCAL) places their confidence on th e fact that there are improprieties in standards which includes ESO as an expense. For high growth unlisted companies, it is not an accurate method to value those firms because the securities of private companies are not trading on the open market; it is likely to misuse the models in the context of expensing ESOs. Therefore, the valuations cannot reflect actual costs to the company (Deegan 2012, p. 621). Based on our combined judgment, it is not reasonable and logical to say share-based payments did not cost the company anything. To a certain extent, it costs value to the resources of the company. The process of issuing share options and equally dividing it to the employees consumes resources in which, therefore is considered an expense for the company. For the option itself, it has certain value even if it is out of the money. Otherwise, it is impossible to be accepted by its employees. Employees get the share options for free whereas the outside investors have to pay the company cash to buy the options if the company issues the share options to outsiders, thus it would mean an apparent expense for the company. To counter this action, instead of allotting new options to employees, the company bought the options from the market and gave them to its employees. This further proves that it is the initial outlay of the option’s cost for the company (Asness 2004). Furthermore, when the options are utilised, the employees usually buy them at a discounted rate. Comparatively, the company will lose the opportunity to sell some of their stocks at the market value (Pirraglia, n.d.). Without a doubt the company has sacrificed some value for exchanging its employees’ service. Additionally, share-based options are type of compensation expense. Logically thinking, would the employees accept $1 less in their salary because of receiving the options? The answer is clear ly no. Hence, we have to admit that options are a substitute for salary (Asness, 2004). In remuneration disclosure, the government will require to provide a more accurate data including the shares and options executives in the remuneration reports (Durkin & Tadros, 2012). Therefore, it is impossible to realise aforementioned argument without having to pay out a single cent. CONCLUSION Remuneration pay for executives evolved into a delinquent juncture to those who seek a substance to blame for the disintegration of the world’s financial system following the global financial crisis. Demands for increased disclosure persisted causing the boards to make necessary actions to reform remuneration disclosure. In an attempt to explain executive remuneration disclosure, principled theories of financial accounting were applied as they have the ability to account for or express in advance a specific accounting practice. Attenuation of costs while remaining efficient in which, nowadays, is highly essential relates to Positive Accounting Theory. To attain this, applying the idea of Legitimacy Theory, properly disclosed remuneration as to public is seen to avoid faulty transactions. In accordance, acknowledging remuneration in the interest of the public marks a strategy to aid business firms to express that executives are given proper compensation. Carrying through to ref orms in disclosing executive remuneration, Stakeholder Theory is being adapted in the form of implying the recently approved two strikes rule in the financial system. This method is directed to give shareholders the capability to exhort power over remuneration issues. Amendment also allows the board to focus on compensation strategy and structure as what they are responsible for. Share-based payment entail companies to assess the fair and equal value of the employee stock options granted to employees and recognise it as an expense. Share-based payments match the service provided by employees with the expense of their compensation. Employee share-based options arguably cost value to the resources of the company. The process of issuing share options and company buy back elucidate the costs incurred. It is concluded that, a firm’s competitive edge lies in the business’ policy and strategy regarding remuneration thus drawing attention to confining key executives. Remunerat ion disclosure makes board of directors more accountable and supply information about company projections, and can thereby bolster investors. In line with this, top executives and ordinary employees are expected to perform at their best to justify the pay they are receiving. To have an accurate remuneration report, execution of appropriate accounting procedures and policies must be exercised. REFERENCE LIST Asness, CS 2004, ‘Stock Options and the Lying Liars Who Don’t Want to Expense Them’,Financial Analysts Journal, vol. 60, no. 4, pp.9-14, retrieved 25 April 2013,< http://ezproxy.deakin.edu.au/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=14076750&site=ehost-live&scope=site> Blacconiere W.G., et al., 2011, ‘Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?’, Journal of Accounting and Economics, Volume 52, Issues 2–3, November 2011, Pages 235-251 . Bradley G, 2012, ‘Bring executive pay back to the boardroom’, Australian Financial Review, November 26, retrieved April 22, 2013. Deegan, C. (2000), Financial Accounting Theory, McGraw Hill Book Company, Sydney. Deegan,C. (2012), Australian Financial Accounting, McGraw-Hill Australia Pty Ltd, Sydney. `Disclosure on Aust Execs` Pay Need To Be Simplified: Report’ (2011, p. 1). Donaldson, T, and Preston, L (1995), â€Å"The stakeholder theory of the corporation – concepts, evidence, and implications†, Academy of Management Review, Vol. 20 No.1, pp. 65-92. Durkin, P & Tadros, E 2012, ‘Laws will target executive pay’, The Australian Financial Review, 26 November, p. 10. Durkin, P & Tadros, E., 2012, ‘More restraint as investors wield their new powers’, The Australian Financial Review, Executive Salaries 26 November, p. 20, viewed on April 26 2013. Fels, A., 2010, ‘Executive Remuneration in Australia’, Australian Accounting Review, 20,1,pp. 76-82, viewed on April 24 2013. Hagopian, K 2006, ‘Point of View: Expensing Employees Stock Options Is Improper Accounting’, California Management Review, vol.48, no.4, pp136-156, retrieved 21 April 2013, < http://ezproxy.deakin.edu.au/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=21923221&site=ehost-live&scope=site> Morrow M. & Limnalong B., 2011, ‘New rules on executive pay’, Charter, 82(7), pp. 24-25, viewed on April 23 2013. Paatsch, D, 2012, ‘Exec Excess: Blame weak boards, not regulation’, Australian Financial Review, November 26, retrieved on April 21, 2013. Pirraglia, W 2013, ‘What Are the Benefits of Employee Stock Options for the Company?’, retrieved 28 April 2013,< http://smallbusiness.chron.com/benefits-employee-stock-options-company-2842.html> Rinen, J 2008, ‘Should Executive Options Be Expensed’, Journal of Accounting, Auditing&Finance, vol. 23, no. 3, pp.437-470, retrieved 21 April 2013, http://ezproxy.deakin.edu.au/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=33064759&site=ehost-live&scope=site `Voluntary Employee Disclosures in Australian Annual Reports Applying Ullmann’s Stakeholder Theory’, (2011, p. 3-5) Wayman, R 2011, ‘The â€Å"True† Cost of Stock Options’, retrieved 22 April 2013, Wiggins, J., 2012, ‘Take-home disclosure is catching on’, The Australian Financial Review, November 26, p.21.