Tuesday, March 17, 2020
A Plan for Positive Influence
A Plan for Positive Influence Motivation is defined as the processes that account for an individual's intensity, direction, and persistence of effort toward attaining a goal (Robbins Judge, 2007). Motivation is intense and shows how hard a person tries in order to achieve goals, it has direction that shows that the persons efforts are put in the right direction to achieve goals and it also takes into account persistence which means how long a person can make efforts in order to achieve goals. Job satisfaction refers to how content a person is with his job. It shows the persons willingness to do a job and how happy he feels doing the job. Some of the factors that typically influence job satisfaction would be the nature of the work, promotions, money, supervision, relationships and coworkers. Performance is the activity that goes on in an organization. Motivation, job satisfaction and performance variables are all directly related to each other.The Hungry Hustlerz: Starvation Is MotivationThe greater the motivatio n among employees, the higher will be their job satisfaction and eventually their performance will be the best and vice versa. The plan outlined below will aim at improving motivation of the team members primarily, which would effect job satisfaction among the team members and thus improve performance of the team to make the project a success.Team AssessmentsThere are many attributes that need to be looked at when it comes to working on a big project where there may be the possibility of many individuals who are assigned to the project. There's ones personality, effort, involvement, and style when it comes to working as a group. Obviously, no one person works or thinks alike. Each team member would contribute in some form or the other, keeping in mind the positive qualities that each hold. Based on the assessment that was taken by my...
Saturday, February 29, 2020
Article Review of Half Defense Positive Accounting Research
This report discusses research paper on the half a defense positive accounting research. Positive accounting research is the research to test the positive accounting theory. Watts and Zimmerman state that the contract between parties in different organizations leads the accounting to be emerged. The scientific research is called to be positive accounting research when the non rational elements of human behavior cause accounting. Along with this, the main aims this report is to analyze the phenomena of the accounting research. The main aim of the research paper was to analyze the positive accounting research in intellectual project in scientific research with a view to identify the cause and effect relationship in the world. The report will include the critical argument on ontology and epistemology, research methodology used in the article, hypothesis set out in the paper, and hypothesis testing with recommendation provided in the article. The main focus of the report is to identify t he cause and effect relationship in accounting. The article is focused on the review of epistemological and ontological hypothesis of the intellectual project to understand and gain insight into the deficiencies and importance of positive accounting research. This article analyzes and discusses Positive Accounting Theory. It compares two different theories positive accounting theory and normative accounting theory to identify the best one theory. It assesses the development of Positive Accounting Theory and puts in comparison with three standard account of science Lakatos, Kuhn, and Popper. This article demonstrates that rather positive Accounting Theory comprises of elements of all the three standards of science however methodological status of the Positive Accounting Theory does not fit any of three fully. Along with this, the article found that development of Positive Accounting Theory characterized normal science over the decades by Kuhn. This article aims to identify that how the current accounting research practices are below to whatever required conducting the research successfully. It also assesses two aspects epistemology and ontology of the positive research. Along with this, the article shows that Watts and Zimmerman devised a term Positive Accounting Theory for their theory of accounting. Along with this, the epistemology and ontology of the research programs of positive accounting have been examined. This paper identified that positivist research programs are very effective and powerful, however due to some deficiencies in the research practices it losing its value. This paper identified that casually development of theoretical models, dully reliance of research on the rational of hypothesis testing, no interest in the quantitative parametrical values, and analysis of qualitative data using theories exist. Different competing theories should be tested comparatively to ensure the critical qualitative research. According to this paper, the positive research in accounting is not able to attain scientific objectives of the research. However, normal science defined by Kuhn is best suited to the positive research in accounting than actual science. Apart from this, the article devised some suggestion such as better theoretical model for positive accounting research, better measurement of the theoretical models, and shifting the focus to anticipation of the parameters from testing the formed hypothesis. There are following working hypothesis made in this paper. These hypotheses are These hypotheses were developed based on the understanding and knowledge gained by the researcher from the literature review. The researcher did not assert for the hypothesis and revealed the general agreed explanation that the living being outside the world intervene in the world that causes the events in the world. In this paper, theoretical framework has been used to conduct the qualitative positive research of accounting. This paper includes theoretical framework that defines the hypothesis, data collection, hypothesis testing, how the existing theories are falsified and proved, research approach, philosophy, and other research methods and methodologies for the qualitative and quantitative positive accounting research program. The epistemology, ontology and research methods are the part of interpretive research paradigm. Positive accounting research is the testing of the positive accounting theory. According to Watts and Zimmerman, implied or express contract between parties in the different kinds of organization and the rational in their self interest may cause accounting. The positive accounting theory carries choice for managers, auditorsââ¬â¢ decision for reporting and pricing, politicians and regulatorsââ¬â¢ decision regarding accounting standards, expert advice, and various other phenomena of accounting. Some kinds of accounting researches assess the human behavior without considering the rationality and self interest of the parties. Thus, the positive accounting research is broader than the positive accounting theory. This may be called as scientific accounting research as the non-rational elements of the human behavior cause the phenomena of accounting. Positive accounting research is just different from the accounting research. Ontology states that the knowledge developed by the contextual and social understanding of the accounting. At the same time, epistemology aspect of the interpretivist paradigm states that how does one get to know about the worldview of a person. The positive accounting research is interpretivist research pursuing some of the question such as what, why, when, and how to develop the contextual understanding of the research topic or problem. The world does not object the nature of the persons consisted of their role, practices, relationships, and conducts. The events or contract between parties may be without following any rational aspects. The self interest as recited above should comprise of the experience gained by the social actor or person and the meaning he or she gives to his or her life and acts. Both of the elements of self interest give the sense of the subjectivity but they form an objective reality during the social interaction process among parties. Due to the logical difficulties between ontological and epistemological aspects of positive accounting research, the positive research programs are futile as they aims at developing the objective understanding of the factors causing phenomena of accounting.à The ontology here has defined the reality of the social interaction between human beings and epistemology has defined that how the research can discover the meaning behind the activities and events took place. The research asks open questions rather than close ending questions to know about the viewpoints of the persons. The researcher decides about the questions to be asked from the participants. The manager controls over the research through the budgetary system. The key problem has to be identified for furthering the research process. It may be that the positive epistemology and ontology are not correct but they cannot be said illogical and absurd.à Methodology is the third element of the research paradigm. The methodology states that methods used in the research. The methodology used in the article given below: Research philosophy and research approach: The interpretivist research philosophy has been used in this paper to discover the causes of accounting phenomenon without non rational assumptions. The researcher used some questions such as what, why, when, and how regarding the relationship between positive and interpretive accounting research as that between humanity and science. At the same time, here inductive approach was used to prove the theories. Inductive approach has been used to gather the qualitative data to test the cause and effect relation between human behavior and accounting. The research design is the types of research to be used for solving the problem. The research design may be of two types such as quantitative research and qualitative research. The qualitative research has been conducted using inductive approach to gather the huge data regarding positive accounting research in organizations. The qualitative research methods include interview, narrative, observation, case study, ethnography, and others. Here the researcher has used qualitative research to test the theories. The qualitative research is used to test whether the nature of reality which is socially framed is not an insuperable issue, and is there a difficulty in observation of the corporate directorsââ¬â¢ social world than the same of the wolf. The survey has been used to know the human behavior in the group. à Survey is the method in which the information about behavior of the human in organizations is gathered through asking some question or observation. There are some steps of the Poppers theory that should be followed while testing the theories. This process includes four steps which are The Popperââ¬â¢s criterion may not be falsified and disapproved because many of the assumption are decided theoretically so falsification of that prediction does not show the assumption which is actually wrong. At the same time, the testing of hypothesis by the observation is not the scientific research therefore the Popperââ¬â¢ criterion cannot be disproved. The observation cannot help in measuring a single theory but in case of two or more theories the observation might be selected. A decisive observation can disapprove the theories which are incorrect but at the same time it would have to support to the competing theories or theory. à The qualitative accounting research fails in solving the question whether theory of Foucault is applicable in situation of the adoption of the strategic system approach in auditing and whether the application technology of self devised by Foucault to ensure the compliance by front line auditors is an empirical question or not. The theoretical frameworks used are assertion that leads the failure of the qualitative accounting research. à The paper provided includes some recommendation for effective positive research programs. A specific vulnerable model should be utilized with carefully entering the variables in model for mathematical measurement. Analytical modeling of the theoretical models to effectively test the theoretical prediction should be. In accounting research, the researcher should develop a theoretical model accordingly that may support in collection, validation and analysis of data. The main focus of the research should be on the measurement rather than testing. The measurement supports in developing the conceptual understanding. This paper identified that gap between positive accounting research programs and requirements to make it more effective for contributing in intellectual programs. This limitation affects the significance of the article. Improper selection of the research methods leads to ineffective research and testing of the theories that leads to incorrect consequences. These limitations put impact on the quality of the article and its contribution. The scientific research hypothesis set out the researchers was not accepted by the Kuhn theory. The article focuses on the Kuhn theory which is not accepted by other most of the scientists. From the above analysis, it can be concluded that the report defined the topic of the paper, hypothesis, theoretical framework of the research elements such as ontology and epistemology, research philosophy, research approach, research design, and data collection methods. It is found that the qualitative research is not able to addressing the research question related to the positive accounting research and positive accounting theory. There is some suggestion provided for the effective positive accounting research. The critical analysis in the paper has implication on the positive accounting research programs. The analysis suggested some recommendation that may help in improving the positive accounting research. Dunmore, P. (2009) Half a Defence of Positive Accounting Research. Retrieved from https://www.massey.ac.nz/~pvdunmor/HalfaDefence.pdf
Thursday, February 13, 2020
Critically assess the extent to which discrimination law at European Essay
Critically assess the extent to which discrimination law at European and domestic level has improved the position of women in the workplace - Essay Example Much has been said about this problem, but it seems there is still much to be done to solve it. To my mind, this problem can hardly be ignored; there are a lot of means of softening and minimizing it, as much as it is possible. The work is devoted to the discussion of the effectiveness of legislation, concerning the problem of gender discrimination, and the present situation in the society in terms of this problem. The work touches main theoretical aspects of gender discrimination in the workplace from psychological and ethical points of view. The European Employment Strategy (EES), created in 1997, implies that European countries prepare National Action Plans once a year. The plan will reflect the changes at the labor market made in accordance with the common goals. The plan was to make 60% employed by 2010 and provide females with equal rights and opportunities. Some European countries including France and Spain try not only to eliminate cases where women are not given a job because of many male candidates, but also to set equal salaries for men and women. In England and Sweden the situation is regulated by the Equal Opportunities Act and the main attention is also paid to equal salaries (Kersten, 2004). Though many people believe that gender discrimination is no longer relevant, it should be noted, that still among the 500 Fortune best companies, only five are headed by women, and other 495 are managed by men. In some job categories there are $10,000 differences in salary between men and women. Though the portion of women in the labour force is growing each year, and now equals to 48 percent of the total labour force, in some areas, as law, the sums women earn constitute only 59 percent of mens salaries in the same area for the same type of work. While studying the theoretical basics of the problem, it should be admitted that there have been outlined a number of so-called forces, that is the characteristics of human nature, which contribute
Saturday, February 1, 2020
Major Role Analysis Essay Example | Topics and Well Written Essays - 1250 words
Major Role Analysis - Essay Example Right at that point, fate unfolds itself drastically in a manner that calls for Robbins to characterize the act of managing to control oneself from the verge of losing sanity. At this stage, there emerges requirement to convey the theme of injustice as Robbins acts to satisfy the expectation toward mixed feelings of contempt, helplessness, fits of rage, and frustration. Apparently, ââ¬Å"The Shawshank Redemptionâ⬠film exhibits two dimensions of reality between which is caught a poignant moment of transition for Dufresne and Robbins faces the challenge to express how it is like to be held responsible for a grave crime committed by someone else. The actor comes across the demand of realizing a character that must eventually decide on lifeââ¬â¢s worth, whether for Dufresne to defend his innocence or let nature take its course and dissolve all hopes on prison walls. To Robbins, Dufresneââ¬â¢s acknowledgment of the turning point in life must be excruciating just to imagine th e fact that the man who has humbly lived a life of success and prominence is now in Shawshank State Penitentiary where incarcerated individuals are bound to perceive every form of dread to psychological and emotional states of well-being. Robbins must have subjected himself to thorough contemplation of the major role to be able to align Dufresneââ¬â¢s words with actions that reflect extreme despair and total lack of self-esteem behind the anguished calm of the face. His portrayal of wretchedness in the case of a modest banker turned prisoner in service of an undeserved sentence appears complex because the filmââ¬â¢s thematic approach is supposed to lead the viewers to an empathic sentiment, believing in the blamelessness of the convicted. In the process, Robbins moderates his acting to demonstrate the protagonistââ¬â¢s capacity to relate with fellow inmates, trusting especially Ellis Boyd ââ¬Å"Redâ⬠Redding as portrayed by Morgan Freeman. To this extent, Dufresneâ⠬â¢s consequences may be anticipated to engage the audience into the gradual resolution of the conflict when the man is seen acquiring the potential to adapt to his rather harsh environment. Since ââ¬Å"The Shawshank Redemptionâ⬠falls within the crime and gangster genre, the audience may reasonably expect of a progress in which the principal character is directed to develop sharp malevolent traits and the following events could have shown physically violent encounters where the subject in the mode of revenge schemes to triumph by physical means. Nevertheless, Robbins is demanded of a function that embodies maintenance of principles and he needs to convince the audience of a consistent illustration of Dufresne who occurs to be meek and defenseless to officers and inmates alike, from the point of entry to the prison until after nearly two decades. For this aim to concretize, instead of visible execution of thoughts, the implicit heart of the matter must be sensed and this serv es as a challenge for Robbins to maximize the use of facial gestures through the look in his eyes and movement of head or lips with less external effort to deliver a fragile type of character whose weakness can be predicted with ease. Upon completion of watching the film, viewers are normally inclined to assess judgment on the story and how the primary figures have altogether made it run
Friday, January 24, 2020
Ransom Written by Lois Duncan Essay -- Ransom Lois Duncan Essays
Ransom Written by Lois Duncan Setting:à à à à à The story takes place in New Mexico Time: à à à à à à à à à à The story occurs during the winter. Characters: à à à à à Buck is one of the three people who are kidnapping the children. He is tempered easily. He doesnââ¬â¢t really care for others much. Rita is Buckââ¬â¢s wife. She is not very pretty and gets drug into schemes by Buck. She feels he will leave her if she doesnââ¬â¢t follow directions. Juan is the other kidnapper who does more of the dirty work. He is the one who calls the parents for the money. Heââ¬â¢s the one who shot the bus driver. Glenn is one of the boys who were kidnapped. Heââ¬â¢s very popular and has friends and thinks that nobody dislikes him. Heââ¬â¢s handsome and very athletic. Glennââ¬â¢s brother Bruce is into more technology stuff. He is not very handsome and looks up to his brother a lot. He is physically challenged because his body is underdeveloped. Dexter doesnââ¬â¢t have a mother or father. He lives with his bachelor uncle whoââ¬â¢s always away on business trips. He is liked fairly well. He is happy with his li fe. Jesse is new to everyone. She moves around the world quite a lot. Sheââ¬â¢s very mature compared to the others. Marianne has two brothers. Her parents are divorced and her mother remarried another man. She thinks that her real dad still loves her and will rescue her and doesnââ¬â¢t care much for her new father. Conflict: à à à à à The groupââ¬â¢s main problem is that they are being held ransom and they donââ¬â¢t know whether theyââ¬â¢ll ever be rescued. The group is concerned that their parents wonââ¬â¢t be able to get the whole amount of money so they are faced with the fact of having to runaway in order to escape their kidnappers. Plot: à à à à à à à à à à The kids are getting on the bus to go home after another ordinary day at high school. They noticed they had a substitute bus driver. He missed a couple of stops so Bruce volunteered to show him the way. When only the five kids who live on Valley Gardens are left, the bus driver drives past their subdivision without stopping. The kids complain and he tells them to shut up. The bus pulls off to the side of the road next to a waiting car. He orders them to get off the bus and into the car. By this time the kids realized they were being kidnapped. A woman is in the car, whose name is Rita. She drives them to a cabin about two hours away. When they arrive, the kids are fed stew. The boys were sent... ...ased the brakes until coming to a complete stop. Juan and Glenn, knowing where they were going, went to the door leaving the dad alone to get the money. Upon entering the cabin, Juan asked him for the money. He replied quickly that first he needs to see his daughter. The children came out. There was a sudden movement by Glenn which attracted the attention on him long enough for Marianneââ¬â¢s father to pull out the pistol. He pistol whipped Juan and held the gun towards Rita. Rita suddenly started screaming in Spanish asking where Buck was. They told her he was dead and ordered her to put her hands above her head. He handed the gun to Glenn motioning him to stay here and watch the two as he went for the cops and took the others. Evaluation: à à à à à I thought the book was very exciting and suspenseful like her other books. The book had very good detail and an interesting plot. I liked the twist when Juan and the girlââ¬â¢s father came upon Glenn walking down the road. I also liked how the author described the action in great detail. It made me feel like I was right there seeing it all happen firsthand. I donââ¬â¢t think that the author couldââ¬â¢ve made this book any better than she did already.
Thursday, January 16, 2020
The Organizational Implications of Robotics
Forecasts of how many robots will be used In 1990 I- the u-led States range between 75,000 and 150,000 (Hunt & Hunt, 1983). Little Is known, however, about how Individual employees react to the Introduction of robots or about the changes needed In organizations to support robotics. Our research focuses on ââ¬Å"deterrentsâ⬠g the human side of roboticsââ¬âhow Individuals react to robots, how and when organizations should be modified to support robotics, and what effective strategies are for the Implementation of robotics.The Robot Institute of America defines a robot as a programmable, multifunctional manipulator designed to move objects through variable programmed motions to perform a variety of tasks (Robot Institute of America, 1982). Two characteristics differentiate taboos from most other forms of automation: multiple task capability and programmability. The robots used most frequently in U. S. Factories today, in jobs that involve moving material, welding, drilling, or spray painting, are called level To' first-generation robots.Researchers are now in the process of developing taboos, known as level II or second-generation robots, with more sophisticated sensing and thinking capabilities. For example, a level II robot that is capable of identifying the location of parts of different shapes and sizes is currently beeâ⬠g developed. Other examples of level II robots include those that mine underground coal seams, detect gas leaks, or perform sophisticated Iâ⬠speciation tasks. Ares and Miller (1983) provide a good description of the current and expected future capabilities of robotics. 2 1:1 this paper. E first develop a GE:learn framework for' the effects of robots I:altitudes and We I:electorate from our field studies of the implementation:l of robotics as well as from other field studies f the Impact of robotics our general framework. The methodology and results of our field studies are described in greater detail In Argots, Goodman, a:o ld Cascade (1983) a:old Argots and Goodman (1984). We conclude the paper with suggestions for researchers who are analyzing the Implementation of robotics and with recommendations for managers who plan to utilize robotics In their organizations.A General Framework The use of robotics may have a profound effect on the organization of work a. ââ¬Ëold on the productivity of tessellations. Robots typically require :lee skills of both reduction and technical support personnel and require closer l:alterations among functional areas (Argots. Goodman, & Cascade, 1983). Robots may displace some Technology Assessment, 1984). Robots may also enable organizations to be more flexible by decreasing set-up times associated WI the product changeovers. Moreover, robots may enable organizations to achieve greater consists:LLC I:l the quality of their products (Ares & Miller, 1983; Guest, 1984).In this section, we develop a general framework for anticipating these effects of robots on individuals a nd organizations s well as for predict:leg the conditions under which the use of robots will enhance organizational performance. Organizational Performance L ââ¬Å"l order to present our general framework, we first must discuss the concept of organ:location:ala performance. Organizations can be thought of as consisting of three basic componentsââ¬âpeople, etcâ⬠â⬠logy. And structure. 3 It is the compatibility betweenâ⬠these three basic compsâ⬠eâ⬠TTS of organâ⬠Tioga:l's that determinedâ⬠sees their Performaâ⬠CE (Alleviate, 1965; Emery & Trust, 1973).Organizational performance is a complex variable with multiple dimensions (Goodman & Penâ⬠inns, 1977; Katz & Kahn, 1978). Examples of performance criteria that are critical in the manufacture:leg environment are productivity, product quality, manufacture:leg flexibility, absenteeism, turnover, and employee motivation and well-bee:leg. These criteria may vary in importance over time and to d ifferent constituencies. For example, sales and marketing departments may place a higher premium on manufacturing flexibility than other functional areas because it enables the organization to adapt to customers' needs in a timely fashion.Similarly, manufacture:leg flexibility may be ore important in early than in late stages off product's life cycle (Kaplan, 1983). Further, these performance crib terra are likely to be interrelate Ted, sometimes complex ways. For example, employee motivation may be positively related to work unit productivity under conditions of uncertain:let that occur, for example, when a machine breaks down, while employee motivation may have little effect on the productivity of capital-I:latencies firms under routeâ⬠e or programmed condo actions (CB. Goodman, 1979).Similarly, productivity, at least measured Iâ⬠the short tune, may be negatively associated with manufacture:leg flexibility. The complexity of the concept of organizational performance sug gests that understanding the impact and effects of :lee technologies requires an appreciation of the interrelationships among the elements of organizations. It also suggests the â⬠deed for examâ⬠I:leg multiple performance criteria a:old the trade-offs among them. Further research is :leaded to identify how the Iâ⬠duration:l of robots will affect the elements of an organization a:old the conditions under which these elements may be 4 compatible. He few existsâ⬠g memeâ⬠kcal studies of the of robots (Argots, Goodman, & Cascade, 983; Argots & Goodmanâ⬠, 1984; Office of Technology Assessment, 1984) and thee-ethical work on Job design, oâ⬠generational SSTâ⬠structure, oâ⬠generational effectiveâ⬠sees, aâ⬠d the introduction of change enable us to suggest what these effects aâ⬠e likely to be and when the use of â⬠boots is likely to eâ⬠haâ⬠CE manufactureâ⬠Iâ⬠g peeâ⬠finance We want to emphasize that us'â⠬ g robots does not automatically imply certain consequenceâ⬠sees for organizations but rather it is the interplay between characteristics of the technology, the manner in which it is Iâ⬠traduced, the organization's structure, For example, some companies pâ⬠ovoid little training ofâ⬠their robot operators and design the Jobs of operators such that they have little autonomy and are very dependent on technical support staff.Other commaâ⬠sees provide more traitâ⬠ins for their operators, design more autonomy into their Jobs, and expect them to be actively involved in patriotismâ⬠g the operation of the robots. Our sense is that the latter approach to designâ⬠ins the operator's Job results in more motivated operators and a speedier and smoother implementâ⬠taxation than the boomer. The technology in each approach is the same. It is the supporting organizational arrangements that are different. Thus, the use of robots does not determine certain consequences for organizations. Instead it is the relationship between characteristics of the robots, the people who operate and maintain the robots, and the organizational arrangements that support the robots that affect the putrescence of oâ⬠sanitationâ⬠s. Iâ⬠dividable Employees We â⬠owe turn to what is known about how the Iâ⬠durationâ⬠of ââ¬Å"O bots typically affects individual employees Iâ⬠organâ⬠actions. The Iâ⬠durationâ⬠of robots usually changes the skills and Job activities of Iâ⬠dividable employees. In our study off plant in the metal-working industry, the introduction of a robot that performed material handling activities caused a shift in the robot operators' Jobs from primarily manual to primarily mental activities (Argots, Goodman, & Cascade, 1983). The Office of Technology Assessment (TOT) reports a similar change with the introduction of welding robots in the automobile industry: the introduction of the robot s removed some of the physical demands from the Jobs of human operators (TOT, 1984).Thus, the introduction of robots in both studies had a positive effect on employees' work environments: the robots assumed some of the very physically demanding tasks otherwise performed by humans. At the same time, both studies found that the introduction of robots had certain negative effects on employees. Operators in our study reported that they experienced more stress and less control after the robot SASS introduced (Argots, Goodman, & Cascade, 1983). Similarly, the TOT report indicates that direct production employees felt less control with the introduction of the welding robots, because their Jobs were now tied to an assembly line (TOT, 1984).Repair supervisors in the TOT report also experienced greater stress upon the implementation of robots, apparently due to the pressures of maintaining a complex and highly integrated production system (TOT , 1984). Based on previous research, we expect th at if the Iâ⬠transduction of robots leads to employees experiencing less control over their work environment, then they will be less satisfied, less motivated, and experience more stress upon the introduction of new technologies (Blabber, 6 1964; Hackâ⬠& Lawyer, 1971; Hickman & Lolled, 1975; Sutton & Kahn, in press). We also expect that systems that are very complex or characterized by low reliability will be associated with increased stress (Bright, 1958; TOT, 1984). The experience of variety and feedback on the Job promotes employee well-betâ⬠g (Hickman & Lolled, 1975).If the use of robotics affects the variety and feedback employees experience, then we expect corresponding changes in their satisfaction and motivation. Along these lines, the TOT report Iâ⬠dictates that matâ⬠tenancy introduction of welding robots: the maintenance workers' Jobs were characterized by greater variety and more challenge (TOT, 1984). The introduction of robotics typically chang es the skill requirements of both production and technical support personnel. As noted earlier, the use of robots usually shifts operators' Jobs from manually-oriented to mentally-oriented activities. If these changes are compatible with employees' skills and preferences, employees will feel more satisfied and less stress with the change.Strategies are suggested later in this chapter for maximizing the fit between employees and their Jobs and for designing the Jobs of employees, both direct and indirect, who must interact with robots. The manner in which robots are implemented may also affect employee reaction to the change. Coco and Fresh's (1948) classic study indicates that introducing change n a participative fashion increases the likelihood that employees will react positively to change. Other researchers have also stressed participation as a key variable in determining the extent to which employees react positively to change (Cotter & Schlesinger, 1979; Deteriorate al. , 1983) .While employees Iâ⬠the two organizations we studied did â⬠to participate at all in any decisions surrounding the Iâ⬠transduction of the robots, employees at both organizations desired more thatâ⬠they actually had (Argots, Goodman, & Cascade, 1983; Argots & Goodman, 1984). The discrepancy between how much influence they actually had and how much they desired was especially pronounced at the second organization we studied, possibly because the organization was unionized and had a tradition of employee participation. While employees desired more influence, they acknowledged that the implementation of robotics is a complex activity requiring technical expertise that they generally do not possess. Hence, employees did not expect a great deal of influence in decisions regarding robotics.They did feel, however, that they had some expertise, especially concerning work processes and machines in their department, and that they should be involved in socioâ⬠related to their areas of expertise. Another dimension of the implementation process is the method organizations use to communicate with employees about the introduction of robotics. Organizations may use a variety of communication mechanisms, including talks by the plant manager, meetings with first-line supervisors, and demonstrations. Lâ⬠our research, we examined how effective employees rated the various communication sources their organizations used to introduce robotics. Our results indicate that demonstrations of the operation of robots are [dated by employees as most effective or increasing their understanding of robots (Argots, Goodman. & Cascade, 1983).This result is corroborated by the finding that the demonstration had a greater impact on employees' beliefs about and attitudes towards robotics than any other communication source the organization used (Argots & Goodman, 1985). 8 How employee motivation, satisfaction and stress affect the performance of firms using robotics r emains an open question. Teethe is a growing sense in the business literature that these human resource issues are critical too firm's ability to compete that using robotics and other programmable automation in ways that enhance employee well-being leads to increased organizational efficiency (TOT, 1984). Consequently, it is important that we identify the conditions under which employee motivation, satisfaction, and stress affect the overall performance of firms using robotics.Aâ⬠interesting hypothesis developed from previous research is that these human resource variables affect the overall performance of work units when nonprogrammer situations occur, for example, a machine breakdown or the introduction of a new product (CB. Goodman, 1979). Under routine operating conditions, human motivation and attitudes â⬠ay have little effect on the performance f robotics systems. That is, human resource variables may matter more when tech. â⬠eulogies are first being implemente d, when new products alee being introduced, To' when unexpected problems arise than when systems are operating routinely. Organizational Structures In addition to affecting individual employees, the introduction of robots may also change the basic structures of organizationsââ¬âcommunication within and between departments, decision-making responsibilities, role relationships and the like.In our study, we found that the introduction of a robot led to increased interactions teen production and technical support personnel from engineering and maintenance. Studies of other technologies similar to robots, such as numerical control machines, report similar increases in interaction among production, engineering, and maintenance groups (Williams & Williams, 1964; TOT, 1984). 9 The use of robotics also has the potential to chaw:leg collation:lisps between production a:old markets:leg groups is:lace robots may reduce the time it takes to change from one product to another. This potential could e:label organizations both to accommodate a more varied product mix a:old to response:old more easily to customer demands.Although we have :lot yet witnessed a:AY empirical evidence of modified relationships between production and marketing due to the introduction of robots, these changes might occur as more robots are put on line and linked in integrated systems. There is some evidence that the use of advanced automation on the factory floor may enable organizations to centralize production scheduling decisions (TOT, 1984). This may reduce the need for technical experts who schedule production as well as eliminate scheduling tasks from supervisors' Jobs. Similarly, intelligent robots that perform inspection tasks may reduce the requirement for facial quality control staff. Indeed the use of intelligent robots may lead to fewer hierarchical levels within organizations as well as too smaller number of direct production workers (Cherty, Dunked, Jordan, & Miller, 1984).This is be cause intelligent systems alee capable of performing many activities, both manual and mental, traditionally performed by supervisors and certain support staff as well as by direct production workers. There are already examples of organizations where the use of programmable automation has led to the elimination of one layer of supervisors Chem.., Sisley, Liker, Earthman, & Thomas, 1984). At the same time, the use of intelligent robots may require more individuals with expertise maintaining and programming robots. R Thus far, we have focused on describing how the use of robotics is likely to change these structural changes may be associated with improved manufacturing performance.As noted earlier, the use of 10 robotics typically Iâ⬠creases the Iâ⬠trepannedâ⬠CE of activities performed by member's of different functional groups. Heâ⬠CE the use of robotics usually requires more interaction among these functional areas. We have observed companies where the increased i nteractions went extremely smoothly, aâ⬠d all groups were motivated to cooperate in the implementation of the â⬠ewe technology. We have also observed companies where the increased interaction was characterized by hostility, impedeâ⬠g the implementation. What differentiates these two situations? In their analysis of interdepartmental conflict in organizations, Walton and Dutton (1969) discuss the conditions under which interdenominational relationships are characterized by conflict.These conditions include: a reward structure that emphasizes the performance of separate roofs; asymmetric interdependence in which one group is more dependent on the other; communication obstacles such as different locations or specialized languages; and aggressive individuals. Applying these findings to the implementation of robotics provides insight in predicting when the increased interactions required by the use of robotics are likely to be smooth and when they are likely to be conflict ion. If a company's reward structure emphasizes the putrescence of separate groups, we expect the introduction of robotics to be characterized by conflict. This might occur, for example, if production groups are threaded according to short-term efficiency figures while engineering groups are rewarded for the number of â⬠ewe equipment pieces they introduce. Asymmetric interdependence is also likely to contribute to conflict.This situation characterizes most introductions of new technology where, at least in certain stages of the implementation, production is more dependent on engineering for hardware and software then engineering is dependent on production. The effect of asymmetric needs on conflict is 11 moderated by the company's reward system. A reward system that emphasizes the performance of operate groups will only amplify the conflict potential of asymmetric interdependence. Instead, a reward system that has a more global and long-term orientation may foster cooperation a nd reduce the potential for conflict caused by asymmetric interdependence. When the functional groups that must interact to implement new technology are located in different areas or use different terminologies, conflict is likely to surround the process.Conversely, if the different groups are located near each other, sit in on each other's meetings to understand each other's goals and constraints, and use a common language, then we expect the interactions required by the introduction of robotics to be more graceful. Finally, the nature of people who play key roles in the introduction, such as the lead engineer, affects the level of conflict. When key positions are occupied by . â⬠aggressive, authoritarian individuals concerned primarily with their own careers, the probability of conflict increases. The behavior of these individuals also will be affected, of course, by the company's reward sys tem. &â⬠other structural issue raised by the implementation of robotics concerns the balance between centralization and decentralization in a organization. Current
Tuesday, January 7, 2020
The Sarbanes Oxley Act Of 2002 - 1530 Words
This chart from the site ââ¬Å"Chaos of Businessâ⬠shows the large decline of the Enron stock when it was being investigated by the Securities and Exchange Commission. People who had shares of the stock had lost almost all of their money they invested into the company. This chart shows that the share price dropped from $84 per share to $0.01 per share in about ten months. It seems like not a big deal, but in reality people usually buy hundreds of shares in a company, so that loss of $84 can calculate to about $25,200 if a person has 300 shares lost. This chart shows how quickly the money was lost and how badly it affected the people who owned shares of Enron. After the Enron scandal the government had created a new law called the Sarbanes-Oxleyâ⬠¦show more contentâ⬠¦By putting more responsibility onto the accounting firms this will allow corporate executives more responsibility on financial records and make these executives at fault if the company were to be found committing accounting fraud. Some say that to stop more frauds from happening in the future that the government needs to get less involved with the economy and how business and corporations interact with each other. They say that if there were less governmental regulations Enron or any other company that created false financial records, could have been avoided if the government had less control on how they prepare financial records. But, when companies are given more freedom they look for more ways to make their corporation look better. When a company makes financial records for the public they want to make themselves look as profitable as possible. Without governmental control financial records of companies will show huge amounts of profit, but will not show hidden debts and asset depreciation. They say the government has too much responsibility in the economy and to control every business is impossible. This can be true the Security and Exchange Commission cannot handle all of the economy, but it needs help wi th more forensic accountants. Forensic accountants should be the main focus because they are the people that are trained to investigate and find how companies are creating fraud in their records. At this moment the economy has way too many open investigations into The Sarbanes Oxley Act Of 2002 - 1530 Words Over the years, regulators and practitioners raise concerns on auditor independence. The Sarbanes-Oxley Act of 2002 includes rules on auditor responsibility and independence. The PCAOB designed policies on auditorsââ¬â¢ ethical behavior and independence. The AICPA Code of Professional Conduct contains Section 101 ââ¬â Independence that describes requirements for the auditor during engagements. The regulators establish principles and standards of the accounting profession, but the number of financial scandals continue increases due to the audit failure. The auditor independence is one of the important elements of quality audit. The independence safeguards auditor/client relationships, ensures fair disclosure, integrity and objectivity. The audit independence is a complex issue with threats to professionââ¬â¢s fundamental principles. The examples of Enron and Arthur Andersen, Ernst Young and Lehman Brothers, Ernst Young and PeopleSoft, and many others demonstrate the lack of auditor independence that led to fraudulent financial reporting of the audited entity. Therefore, regulators together with accounting firms should find ways to eliminate threats of auditor independence and prevent consequences of impairment of auditor independence. Purpose of Research and Research Question The purpose of this research is to analyze the effect of auditor independence on audit quality. The primary research questions are: 1. What are the threats to auditor independence? 2. How does the auditorShow MoreRelatedSarbanes-Oxley Act of 2002985 Words à |à 4 Pages Sarbanes-Oxley Act of 2002 Week # 2 Individual Assignment Ã¢â¬Æ' Sox Key Main Aspects for a Regulatory Environment Sarbanes-Oxley Act was passed in 2002 by former president George Bush. Essentially to combat the Enron crisis. The Sox Act basically has regulatory control and creates an enviroment that is looking out for the public. Ideally this regulatory environment protects the public from fraud within corporations. Understanding, that while having this regulatoryRead MoreThe Sarbanes Oxley Act Of 20021614 Words à |à 7 PagesThe Sarbanes-Oxley Act of 2002 (SOX) was enacted to bring back public trust in markets. Building trust requires ethics within organizations. Through codes of ethics, organizations are put in line to conduct themselves in a manner that promotes public trust. Through defining a code of ethics, organizations can follow, market becomes fair for investors to have confidence in the integrity of the disclosures and financial reports given to them. The code of ethics include ââ¬Å"the promotion of honest andRead MoreThe Sarbanes Oxley Act Of 2002 Essay1605 Words à |à 7 Pages well-known acts have been signed into laws by the presidents at the time to protect investors and consumers alike. A brief overview of the Sarbanes-Oxley Act of 2002, a discussion of some of the provisions therein, opinions of others regarding the act and also my personal and professional opinion will be discussed below. The same will be examined about the Dodd-Frank Wall Street Reform and Consumer Protection Act. Senators Paul Sarbanes and Michael Oxley were the sponsors of the Sarbanes-Oxley Act of 2002Read MoreThe Sarbanes Oxley Act Of 20021563 Words à |à 7 PagesThe Sarbanes-Oxley Act of 2002 (SOX) was enacted to bring back public trust in markets. Building trust requires ethics within organizations. Through codes of ethics, organizations conduct themselves in a manner that promotes public trust. Through defining a code of ethics, organizations can follow, the market becomes fair for investors to have confidence in the integrity of the disclosures and financial reports given to them. The code of ethics includes the promotion of honest and ethical conductRead MoreThe Sarbanes Oxley Act Of 20021015 Words à |à 5 PagesThe Sarbanes-Oxley Act of 2002, also known as the SOX Act, is enacted on July 30, 2002 by Congress as a result of some major accounting frauds such as Enron and WorldCom. The main objective of this act is to recover the investorsââ¬â¢ trust in the stock market, and to p revent and detect corporate accounting fraud. I will discuss the background of Sarbanes-Oxley Act, and why it became necessary in the first section of this paper. The second section will be the actââ¬â¢s regulations for the management, externalRead MoreThe Sarbanes Oxley Act Of 2002 Essay1070 Words à |à 5 Pagesof Sarbanes-Oxley Act of 2002. This Act was placed into law to protect the consumer against fraudulent activity by organizations. This paper will provide a brief history of the law and discuss some of the ethical components and social implications on corporations. This research will provide information on how the Sarbanes-Oxley Act affects smaller organizations and how it encourages employees to inform of wrong doings. Brief Synopsis of Sarbanes-Oxley The U.S. Congress passed the Sarbanes-OxleyRead MoreThe Sarbanes Oxley Act Of 20022137 Words à |à 9 Pagesdishonest act that remained common amongst companies such as Enron, WorldCom, and Tyco was the fabrication of financial statements. These companies were reporting false information on their financial statements so that it would appear that the companies were making profits. However, those companies were actually losing money instead. Because of these companiesââ¬â¢ actions, the call to have American businesses to be regulated under new rules served as a very important need. In 2002, Paul Sarbanes from theRead MoreThe Sarbanes Oxley Act Of 20021525 Words à |à 7 Pagesthe Sarbanes-Oxley Act of 2002 (Cheeseman, 2013). Congress ordered the Sarbanes-Oxley Act of 2002 (SOX Act) to shield customers from the fraudulent exercises of significant partnerships. This paper will give a brief history of the SOX Act, portray how it will shield general society from fraud inside of partne rships, and give a presumption to the viability of the capacity of the demonstration to shield purchasers from future frauds. History of the SOX Act Congress established the Sarbanes-Oxley ActRead MoreSarbanes Oxley Act of 20021322 Words à |à 6 Pagesï » ¿Sarbanes-Oxley Act of 2002 Descriptions of the main aspects of the regulatory environment which will protect the public from fraud within corporations are going to be provided in this paper. A special attention to the Sarbanes ââ¬â Oxley Act of 2002 (SOX) requirement; along with an evaluation of whether Sarbanes-Oxley Act will be effective in avoiding future frauds based on their implemented rules and regulations. The main aspects of the regulatory environment are based on the different laws and regulationsRead MoreThe Sarbanes Oxley Act Of 2002 Essay1302 Words à |à 6 PagesThe Sarbanes-Oxley Act of 2002 was the result of a number of large financial scandals in the United States in the late 1990s and early 2000s. One of the most well-known corporate accounting scandals was the Enron scandal, which was exposed in 2001. Enron, an energy company that was considered one of the most financially sound corporations in the United States before the scandal, produced false earnings reports to shareholders and kept large debts off the accounting books (Peavler, 2016). Enron executives
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