Abramski vs. United States Research Paper Example | Topics and Well Written Essays - 750 words

Abramski vs. United States - Research Paper Example It should be noted that it is at this gun store at Pennsylvania that the gun was transferred to the uncle after he (the uncle) successfully passed the federal background check for the firearm position. Neither the two were prohibited by the law to possess a firearm (Abramski v. United States, 2013). In fact, before Abramski bought the gun, he inquired the legality of the process he intended to follow to purchase the gun for his uncle three federally licensed dealers who ascertain for him that the intended sale was legal. However, since Abramski bought the firearm from a dealer licensed by the federal government, he had to fill a formed indicated that he was the â€Å"actual buyer.† Nonetheless, the ATF claimed that his uncle was the â€Å"actual buyer† and to this effect, Abramski made a false statement by filling out the firearm purchase form; hence, Abramski was convicted of felony. From the facts above, it is evident that neither Abramski nor his uncle was prohibited from buying a firearm for another legible user or possessing a gun. Additionally, the transfer of the firearm in question between the two followed a due procedure; therefore, Abramski was unduly convicted for the purchase and transfer of the gun to his uncle. Therefore, following the conviction, the following concerns need to be addressed. 1. Is a gun buyer’s intent to sell the firearm to another buyer a â€Å"material fact† under 18 U.S.C.  § 922(a) (b), a firearm disclosure statute? 2. Is a federally licensed firearms dealer required to keep information regarding a purchaser’s intent to sell a firearm to another person? Reactions to the above concerns in the order of listing It is worth noting that the federal law illegalizes a person buying of a gun from a federally licensed dealer â€Å"knowingly to make any false or fictitious oral or written statement †¦ intended or likely to deceive †¦ with respect to any fact material to the lawfulness of the sale †¦.† 18 U.S.C.  § 922(a) (6). Notably, this is the provision of the federal government that it uses to prosecute the â€Å"straw purchases†. This provision prohibits an individual (the â€Å"straw purchaser†) from buying a firearm on behave of another person (the â€Å"actual buyer†). According to the government, this process may be a maneuver that may be used actual buyer to obtain a firearm even if the actual buyer is legally deterred from buying the same. It should be noted that the treatment of the final owner of the firearm as the actual buyer and purchaser as a â€Å"straw man† are doctrine created by the court. According to the court, a buyer’s intent is to resell the gun to another user who cannot purchase the same legally and this contributes to a fact â€Å"material to lawfulness of the sale.† However, the fourth and sixth as well as the eleventh circuit are separated from the fifth and ninth circuits that try to determine whether ultimate owner of the firearm can legally buy a gun. Notably, the law court concluded this case that the actual buyer’s identity is material regardless of legality of a person who can buy the gun or note. In other words, under  § 922(a) (6), the identity of firearm purchaser is usually constant or is material reg ardless of the lawfulness of the actual purchaser of the firearm. Combining the effects or understanding of these provisions, the laws therefore dictates that the terms of sales may change depending on the purchases identity; hence, the purchaser remaining material to the lawfulness with firearm sale does not exist in this case. The above

MGT 302 MOD 1 SLP Essay Example | Topics and Well Written Essays - 500 words

MGT 302 MOD 1 SLP - Essay Example Hence management of the company can introduce newer ways and techniques of imparting the training information to the employees (Buchanan and Huczynski). This will keep the employees interested in the training. Introducing games, or other interactive sessions in the sessions as well as making the employees participate allows for better performance in the training programs. It is up to the management to focus on the employee needs and to identify the various elements that motivate them. Using these methods will help the trainers make the sessions more interesting, interactive and will automatically lead to better performance for most employees. Theory X & Theory Y – Relation to work: Based on the test the score of the management totaled to 38 which clearly shows ‘Generally X Theory management’, while my preferences gave the result of 67 which clearly indicates, ‘strongly prefers Y-theory management’ (Business Balls). Based on these scores it is clear th at as an individual my choice of behavior is very different from that what is presented by the management (Buchanan and Huczynski). I prefer to be recognized and to contribute to the company. It is clear that the management does not pay too much heed to the employees and their needs. This clearly leaves a sense of dissatisfaction and also leads to reduced interest in the work as well (Robbins and Judge).

Contemporary Views of Leadership Essay Example for Free

Contemporary Views of Leadership Essay Contemporary Views of Leadership Somina Membere University of Phoenix Commonalities and Disparities of Contemporary Views of Leadership In evaluating the various contemporary leadership models, I will start with a definition of leadership within the contemporary context. There have been several definitions, research studies commonalities and disparities about leadership and leadership theories. According to Burns (1978), the father of contemporary leadership thinking, leadership is the leader encouraging the follower to act for the goals that characterize their common beliefs and for the benefit of both follower and leader. According to Wren (1995), the complexity and variation of leadership definition stems from all the variables involved including the leader, the followers and the circumstances. Bass (1985) defines leadership along the lines of transforming followers, by creating visions, goals and the path for followers to the achieving the goals. The brilliance of leadership lies in the ability of the leader to transform him and to act on behalf of the interest of both himself and the follower. Fiedler (1967), simplifies leadership as the direction and coordination of the work of group members. The ways in which a collective group of people are motivated towards achieving their objective (Roach Behling, 1984). However, Burn’s work on transactional and transforming leadership is the Holy Grail from where other contemporary leadership thoughts have evolved. Every definition, acknowledges the relationship, of the three ingredients in the leadership mix; the leader, the follower and the purpose. Other contemporary models have evolved since, including spiritual leadership, situational leadership, contingency leadership, charismatic leadership and eastern leadership. In evaluating contemporary leadership models, I have chosen to explore the commonalities and differences of writings of three views involving spiritual leadership, transforming leadership and contingency models. I will analyze each model within the context of a developing country; particularly Nigeria, where corruption, education and governance are major handicap to development. Spiritual Leadership Spiritual leadership according to  Spiritual Leadership As Intrinsic Motivation  (2013), is â€Å"intrinsically motivating and inspiring workers through hope/faith in a vision of service to key stakeholders and a corporate culture based on  the values of altruistic love to produce a highly motivated, committed and productive workforce† (para. 1). The word spirituality quickly brings religion and its tenets to mind. Crossman (2003), differentiates spirituality from religion as a private experience, and religion as an organized process involving the public, using sacred writings and ceremonials (Crossman, 2003). Within the context of this paper, spirituality transcends religion and any particular religious beliefs and bias, because in general, spirituality is seen by many writers as an intimate and private relationship and experience (Houston Sokolow, 2006, Speck, 2005). According to Speck (2005) it is a matter of ones own heart (pp. 8-12). The law also protects and provides for individuals to practice and define their personal spirituality (Lowery, 2005). There are divergent views for the resurgence of spiritual leadership. Crossman (2003) attributes the resurgence to recent interest to find answers to social ills, the influence of all-inclusive ideas and change in scientific ideas that have influenced society. Cavanagh and Bandsuch (2002), have attributed the resurgence to disclosures by notable public figures about the positive influence of spirituality on their careers. These ideas have motivated other leadership scholars to revisit the subject. Others have found increasing annoyance and displeasure with greediness as the reason for the reemergence of spiritual leadership (Hoppe, 2005). All of the above reasons, point to one singular fact, a displeasure with the leadership status quo and need for new way of thinking about the leadership phenomenon. There appears to be more commonalities in the spiritual leadership discourse than there are disparities. A leadership style aligned with faith and hope draws many sympathizing views. Benefits of spiritual leadership such as improved self-confidence and stress management have been identified by both Crossman (2010) and Fairholm (2003). Every profession, organization and society will benefit from a leadership style that will improve the morale of staff, improve shareholder value and help staff reduce stress. This is of particular benefit to developing countries like Nigeria, where spiritualism is highly revered. Having a system of leadership that the people already believe in, will significantly improve employee morale and productivity for organizations. Other areas where spiritual leadership scholars share identical views, is in the area of the relationship of spiritualism and business. Both Sumner (1959), and Durkheim (1915/1968) share similar view. Sumner states, that because of the difference in purposes between spirituality and business, they have never been successfully associated. Durkheim (1968) stated, â€Å"the sacred and the profane cannot co-exist in the same place† (pp. 344-349). A more graphic representation was by Metcalfe (2008), referring to the relationship as a fearful prospect if spirituality sets up tent with businesses; which he terms as irrational, manipulative and insane. Drawing from their discomfort with the integration of spirituality with business, one is left to question, in which environment and organization, is the leader with spiritual attributes most suited and in what context could it be implemented. Crossman (2003), answers this question by citing several organizations that have incorporated spiritual perspectives into their corporate proclamations. Example include Amway, Pratt, Toms of Maine, Tickler and Ford. Within the context of a developing country such as Nigeria, the spiritual leadership model will be well received. Nigerians perceive everything spiritual with holism and sacredness. It follows therefore, in a country where corruption and governance is rife, a leadership model that is akin to values of faith and hope will attract the followers to the leadership for a common goal. According to Sendjaya, Sarros, and Santora (2008)  Ã¢â‚¬Å"serving others in organizations and the wider society as an act of obedience and gratitude to a higher power† (pp. 404-408). This quality of service, beyond self, is a necessary ingredient for elevating the morale of followers; which  is a desperately needed remedy in the Nigerian context. Transformational Leadership Burns, the father of contemporary leadership thinking, as part his seminal work on leadership, also propagated the now popular transformation and transaction leadership theories. As expected, his work has generated plenty interest and variation. The most popular variation of the transformation leadership theory, is the work by Bass. Burns (1978) and Bass (1985) are different sides of the same coin. Bass (1985) transformational theory was an offshoot of Burns (1978) initial transformation concept. Beyond the initial idea and the similarity in name, little more related the works of both men. Bass’s work was changed from transformation leadership to transformational leadership. To Burns, the difference between transformational and transactional leadership is about what they offer each other. Transformational leaders, he argues, provide a solution that transcends immediate satisfaction, but instead focuses on higher order fundamental needs (Judge Piccolo, 2004). Bass transformational leadership is about the transformation of the follower, in a one-way directional influence, dissimilar to Burns, where through the interaction of leader and follower, the leader also gets transformed (Cuoto, (1993). In the area of usage, Bass’s work was focused in formal organizations i. e. schools, military, businesses whilst Burns leadership research is within politics and social sectors (Cuoto, 1993). In contrast, Burns (1978), researched on the relationship between leaders and followers, within a political environment. Bass’s focus on traditional organizations is an indication that his work is most applicable to corporate organizations, whose objective is profit maximization and value creation for shareholders. According to Cuoto (1993), Bass’s focus was in formal 20th century organizational setting, where profit maximization, management and strategies blend. Both Burns (1978) and Bass (1985), transformational theories could easily be applicable in the context of a developing nation such as Nigeria. Burn’s model will suit a political setting to groom leaders with character and empathy and Bass’s proposal will help transform leadership in a corporate environment, for the maximization of profit and growth. Contemporary Leadership There are two popular contemporary models of leadership that will be analyzed; Fiedler’s contingency theory and Vroom and Yetton’s normative approach. Feiedler’s work is centered around task motivated and relationship motivated leadership styles, while Vroom and Yetton’s work is focused on three decision making styles of leadership; autocratic, consultative and group (Chemers, 1984). However, they both agree that, there is no one best way for leaders to make decisions, rather the characteristics of the situation determines the best approach. This approach is reminiscent of flexibility in the decision making process and the ability to respond to change effectively. Other similarities between Fieldler and Vroom and Yetton, is their identical predictions concerning the effectiveness and efficiency of autocratic and participative decision styles (Chemers, 1984). Interestingly, Bass also contributes to the conversation, regarding decision-making styles in leadership. He identified five decision-making styles called directive, negotiative, consultative, participative, and delegative (Chemers, 1984). Their most notable disparity between these two models of contemporary leadership scholars, is in the area of leadership ability to quickly change their decision styles. The normative model argues, that leaders can quickly change their style to adapt to situational circumstance, whilst Fielder argues that leaders are of a certain type, with well-formed attributes that are difficult to reshape (Chermers, 1984). Conclusion In conclusion, all the contemporary leadership models we have analyzed, bear their roots from the great work by Burns (1978), giving recognition to the follower and exalting the sacrosanct role of the leadership function. The leader he argues, provides a need beyond material and tangible satisfaction which uplifts the follower. In return, the follower responses to every suggestion and direction given by the leader. This dynamics of this leader, follower relationship set the ball rolling for other seminal work in leadership, including Bass (1985), Chermers (1984) and (Avolio Bass, 1995). African countries, such as Nigeria and other third world countries, seriously lack effective leadership, which is effecting economic development (Guest, 2013). A testament to the fact is, the Mo Ibrahim Leadership Award, has only been won three times since its inception seven years ago. We have here, a blue print for tackling most kinds of leadership challenges. Our leaders should lend their ears and eyes to the transformational change and wise counsel of leadership scholars.

A Comparison of God and Satan in Paradise Lost Essay -- comparison com

Comparison of God and Satan in Paradise Lost      Ã‚   In this essay I shall be focusing on the characters of G-d and Satan from 'Paradise Lost' by John Milton.   Within the essay I shall be attempting to elucidate on the themes of ambiguity of the two characters as well as the uncertainty of moral integrity of each, characterized by John's Milton's use of sentence structure, private thoughts and symbolism.    Foremost I would like to look at the way the way in which Milton characterizes the characters of Satan in particular.   Milton specifically presents different elements of Satan's character by his interaction with those around him. For example it may seem ultimately that Satan (even by his very name) is a creature of great evil.   However, Milton shows elements of self doubt and an almost pitiful nature, forming a contradiction of the stereotypical image of what Satan represents.:    'Which way I fly is hell: My self am hell'    The repetition of the word 'hell' exaggerates a sense of futility now that he has come to Earth for the first time.   The questioning tone implied by the use of the word 'which' further empathises this.   The reader no longer needs to label the morality of such a character; Satan defines himself with the use of the pronoun 'my' and the preceding definition and assessment that 'My self am hell'.   Furthermore through Satan's own assessment the distancing technique by the word 'my' appears to exaggerate the notion of the definition of himself, the natural pause due to the unusual syntax further accentuates this.  Ã‚   The use of Milton's alliteration in 'Racked with deep despair' when describing Satan's countenance only empathises this pitiful nature.    However this sense of self dou... ...ng that G-d deliberately leads Satan into greater evil.    From the outset it appears that G-d and Satan remain in opposition together, an important characterisation of Milton.   'Paradise Lost' states that Satan was acting;    'Against the throne and monarchy of G-d.'    Weston continues this theme by saying that:    'In a fundamental sense, then, the 'hell' of human struggle can be said to have produced the 'heaven' of peace and harmony.'    In other words without the intensity of one character, in 'Paradise Lost' we would be without the other.      Works Cited and Consulted: Bush, D. 'John Milton'  Ã‚   Weidenfeld & Nicolson,   Ã‚  London, 1964. Empson, W. 'Milton's G-d'  Ã‚   Penguin, London, 1973. Milton, J. 'Paradise Lost'  Ã‚   Penguin, London, 1955. Weston, P. 'Paradise Lost- A Critical Study, Penguin   Middlesex, 1984.

My Space To Breathe

I have several Indian friends in the Los Angeles area, with whom I have shared good times and bad.   I have slept in their homes, and even been considered by their parents a genuine part of their families.   Yet I disliked the fact that Indian families can often act only the basis of emotions.   I blamed their emotionally charged natures on the Indian soap operas they watched day after day.   I disliked those Indian shows even though I had watched only two of them in my entire life.   Still, I knew that it was best not to feel negative emotions in myself. The Indian dramas that my friends’ families loved to watch daily were just slow motion pictures in my opinion.   Each moment of each drama focused on lethargic and unreal adventures in emotions.   Nothing went very far.   Crying; getting offensive about everything under the bright blue sky; and blaming one another were the themes of these shows.   I disliked them with all my heart.   And, whenever it was time for my friends’ families to watch those Indian shows, I found myself leaving their homes.   I was even uncomfortable leaving in those moments, given that my own negative emotions were obnoxious enough to seem to strangle me because I did not understand them at all. In order to understand these emotions, despite the fact that I loved my Indian â€Å"families,† I made an effort to watch â€Å"Kyunke Saas Bhi Kabhi Bahu Thee† (2006) with my friends another time.   While watching the show this time, I was observant of my own reactions and feelings.   At the same time, I observed the others in the TV lounge watching the show with me.   Two of the aunts of my friend, Vijay, sobbed during the show.   I tried to suppress my own strange emotions at this point.   As luck would have it,  Vijay, his mom, and his dad started to laugh during the show soon after I had witnessed his sobbing aunts!   I relaxed there and then, and from that point on, the show was a breeze. Even though â€Å"Kyunke Saas Bhi Kabhi Bahu Thee† lasts only thirty minutes each time, five days a week, I disliked it the first two times I watched it.   I had witnessed real sad emotional dramas in my Indian friends’ homes before I had watched the show, which was perhaps the main reason why I detested the emotion packed drama on television.   I believed that it was the TV drama that had taught my Indian friends to overreact to issues.   I also believed that this drama was a bad influence on me!   Obviously, I was being oversensitive at the same time as I blamed the drama for teaching oversensitivity to its viewers.   Besides, I was not thinking that it is the individual himself with the prerogative to allow conditioning of any sort.   Nobody can force us to be influenced by anything. Now I have stopped detesting the Indian shows that I previously could not digest.   I can stay in my friends’ homes as long as I please.   Apart from this, I have understood that my Indian â€Å"families† have a right to feel and believe whatever they do.   Choosing emotions over the intellect many a times is their choice and responsibility.   And if I love them, I must do so regardless of the different perspectives we have about dealing with ourselves and others.   While I imagine that I am granting my Indian friends this â€Å"space to breathe,† in actuality this space is mine to occupy.   I give up my negative emotions today – and for ever.   For sure, it was difficult to breathe in negativity. References Star Plus. (30 December 2006). â€Å"Kyunke Saas Bhi Kabhi Bahu Thee.† TV Series.   

The Life Of A Slave Girl By Harriet Jacobs Essay - 1554 Words

Children in Bondage â€Å"I WAS born a slave; but I never knew it till six years of happy childhood had passed away.† (Jacobs Ch. I) With these words, Harriet Jacobs begins her autobiography, â€Å"Incidents in the Life of a Slave Girl.† Written under the pseudonym Linda Brent, Jacobs harrowing account details her experiences as a slave in North Carolina, her escape to freedom in the north, and her ensuing struggles to free her children. It is one of the celebrated examples of the genre known as the slave narrative; a written or orally related account of the life of a slave, in the words of said slave. From 1760 to the end of the Civil War, approximately 100 autobiographies of fugitive or former slaves appeared. After slavery was abolished in the United States in 1865, at least 50 more former slaves wrote or dictated accounts of their lives (Gates, Introduction). The authors of these narratives typically began by writing about what it was like to be a child in bondage, giving us the first recorded accounts of African American child life. This is not surprising, considering the distinctive youthfulness of the â€Å"home-grown† slave population in the South. While other slave societies in the Americas relied upon continuing imports of slaves, most slaves in the antebellum United States were native-born (The Domestic Slave Trade). As a result, over 50% of the slave population in the South was younger than sixteen (Mintz). In this paper, I will explore how these children were represented inShow MoreRelatedThe Life Of A Slave Girl By Harriet Jacobs858 Words   |  4 PagesThe way that Harriet Jacobs describes slavery in Incidents in the Life of a Slave Girl was not a surprise to me. I believed that slaves were treated poorly and often times were hurt, the way that I thought of slavery is just like it is described in the book if not worse. I will discuss what I believed slavery was like before I read the book, how slavery was according to the book using in text cit ations and examples and also explain my thoughts on why the treatment was not a surprise to me. FromRead MoreThe Life Of A Slave Girl By Harriet Jacobs1606 Words   |  7 PagesSlaves in the southern states of the United States were oppressed, beaten, and deprived of their natural human rights to life, liberty, and the pursuit of happiness. Which in turn caused many slaves to resist their ill fate that was decided by their masters. Through the story of â€Å"Incidents in the life of a slave girl† by Harriet Jacobs she wrote in her experience how she was resisting her masters and how many people helped her in her escape. And it wasn’t just black that resisted the slave systemRead MoreThe Life Of A Slave Girl By Harriet Jacobs1791 Words   |  8 PagesIn the slave narrative entitled Incidents in the Life of a Slave Girl, Harriet Jacobs also known as Linda Brent, is faced with a number of decisions, brutal hardships, and internal conflicts that she must cope with as an enslaved black woman. She opens the narrative with a preface that states: â€Å"READER, be a ssured this narrative is no fiction. I am aware that some of my adventures may seem incredible; but they are, nevertheless, strictly true. I have not exaggerated the wrongs inflicted by Slavery†Read MoreThe Life Of A Slave Girl By Harriet Jacobs Essay1316 Words   |  6 PagesIncidents in the life of a Slave Girl by Harriet Jacobs, she talks about how her life changed while serving different and new masters and mistresses. I think that this narrative writing is an important text to help us understand the different perspectives of slavery in America. There are some slave owners that are kind and humane, and some slave owners that are cruel and abusive. Additionally, reading from a female slave’s perspectives teaches us that life on the plantations and life in the house isRead MoreThe Life Of A Slave Girl By Harriet Jacob Essay1049 Words   |  5 PagesIn the novel Incidents in the Life of a Slave Girl, Harriet Jacob’s writes an autobiography about the personal s truggles her family, as well as women in bondage, commonly face while maturing in the Southern part of America. While young and enslaved, Harriet had learned how to read, write, sew, and taught how to perform other tasks associated with a ladies work from her first mistress. With the advantage of having a background in literacy, Harriet Jacobs later came to the realization that she wouldRead MoreThe Life Of A Slave Girl By Harriet Jacobs1198 Words   |  5 PagesIn her autobiography, Incidents in the Life of a Slave Girl, Harriet Jacobs portrays her detailed life events on such an intense level. Jacobs was born in 1813 in North Carolina. She had a rough life starting at the age of six when her mother died, and soon after that everything started to go downhill, which she explains in her autobiography. Her novel was originally published in 1861, but was later reprinted in 1973 and 1987. Harriet Jacobs presents her story using numerous detailed descriptionsRead MoreThe Life Of A Slave Girl By Harriet Jacobs1292 Words   |  6 Pagesslavery. I chose to focus on two texts: Incidents in the Life of a Slave Girl and Narrative of the Life of Frederick Douglass. In the personal narrative Incidents in the Life of a Slave Girl, author Harriet Jacobs depicts the various struggles she endured in the course of her life as a young female slave and, as she grew older, a runaway escaped to the â€Å"free† land of the North, referring to herself as Linda Brent. Throughout this story, Jacobs places a heavy emphasis on the ways in which Brent andRead MoreThe Life Of A Slave Girl By Harriet Jacobs928 Words   |  4 Pagesin the Life of a Slave Girl, Harriet Jacobs offers the audience to experience slavery through a feminist perspective. Unlike neo-slave narratives, Jacobs uses the pseudonym ‘Linda Brent’ to narrate her first-person account in order to keep her identity clandestine. Located in the Southern part of America, her incidents commence from her sheltered life as a child to her subordination to her mistress upon her mother’s death, and her continuing struggle to live a dignified and virtuous life despiteRead MoreThe Life Of A Slave Girl By Harriet Jacobs1335 Words   |  6 PagesHarriet Jacobs wrote Incidents in the Life of a Slave Girl (Incidents) to plead with free white women in the north for the abolition of slavery. She focused on highlighting characteristics that the Cult of True Womanhood and other traditional protestant Christians idolized in women, mainly piety, purity, domesticity, and submissiveness. Yet, by representing how each of her characters loses the ability to maintain the prescribed values, she presents the strong moral framework of the African AmericanRead MoreThe Life Of A Slave Girl By Harriet Jacobs1575 Words   |  7 Pagesncidents in the Life of a Slave Girl Slavery, in my eyes, is an institution that has always been ridiculed on behalf of the physical demands of the practice, but few know the extreme mental hardships that all slaves faced. In Incidents in the Life of a Slave Girl, Harriet Jacobs writes autobiographically about her families and her personal struggles as a maturing mullatto child in the South. Throughout this engulfing memoir of Harriet Jacobs life, this brave woman tells of many trying times

Accounting Theory - 1267 Words

St Joseph Campus Capitol Hill, Monrovia Liberia Accounting 401 Section 01 Accounting Theory Assignment #2 To: Mr. Oye Williams By: Fatima E. Manyeh 07436 March 6, 2014 1) BDO Seidman’s attorney pointed out correctly that professional standards do not prohibit auditors and client personnel from being ‘friends’. At what point does such relationship result in violation of the auditor independence rules and guidelines? Provide hypothetical examples to strengthen your answers. Health Management, Inc. was a pharmaceutical sales company who faced many problems after their fiscal year ending on April 30, 1995. They had issues surrounding an in transit inventory problem that totaled up to $1.8 million. Involved in the†¦show more content†¦There were plenty of red flags that she had noticed giving her a good enough reason to continue on with the procedure. Since all the red flags would have probably had material effect on the records, she had every reason to go through with it. Because of time and costs, auditors may not be able to perform everything they can in the time period they have for the audit. When there is a possibility of material effect on a company the auditors need to do everything in their power to perform everything they can to detect the issue and be able to give their qualified opinion. 5) Should the result of inconclusive audit tests be included in audit work papers? Defend your answers. Inconclusive audit tests should be included in the audit work papers. There are reasons that the auditors started the test and there are reasons why they did not finish the test, whether it because of lack of time and money or the auditor and company might be hiding something. If the inconclusive tests are included in the work papers, it might open eyes up for others such as in the case in the court room. 6)A major focus of the trial in this case was BDO Seidman’s consideration of, and respond to, the ‘red flags’ apparent during the 1995 HMI audit. Define or describe the phrase ‘red flags’. Explain the impact of red flags indentified by auditors on each major phrase of an audit. The saying or term of â€Å"red flag† is defined as a warning signal and something that gives attentionShow MoreRelatedPositive Accounting Theory2425 Words   |  10 PagesCompare and contrast normative and positive accounting approaches: Definition of PAT: Watts and Zimmerman (1986) defined Pat as a theory that seeks to explain and predicts particular phenomenon. It is concerned with explaining accounting practice. The three basic hypotheses as outlined by Watts and Zimmerman (1978) underlying PAT are: 1. Bonus plan hypothesis: The bonus plan hypothesis is that managers of firms with bonus plans are more likely to use accounting methods that increase current period reportedRead MoreAccounting Theory And Management Accounting2580 Words   |  11 PagesThough forms of managerial accounting practices can be traced back decades, centuries even, management accounting used to be regarded as a financial tool, advantageous for the financial managers. However, over the past three decades views on management accounting have changed. As Kaplan (1994) states management accounting theory has experienced a revolution in both theory and practice with the development of new innovations. Through advances in information technology, more competitive markets andRead MorePositive Accounting Theory Essay1195 Words   |  5 PagesWhittington notes, they are two of the most widely discussed contributors to the accounting literature of the past decade (1989, p. 327). They are also the joint founder-editors of The Journal of Accou nting and Economics, a journal devoted to positive accounting research, which has achieved an international reputation. So their story, while admittedly controversial, has achieved credibility among a significant number of accounting researchers. But what accounts for that credibility? According to WattsRead MoreThe Theory Of Accounting Fraud3500 Words   |  14 PagesA number of cases of fraudulent accounting have been reported over the last fifty years. However, in each case the manner in which the fraud was perpetrated was different In the UK there is no legal definition of fraud (Levi, Information Gathering Working Party and Doig, 1999). Black’s Law Dictionary (1999) defines fraud as â€Å"a knowing misrepresentation of the truth or concealment of a material fact†. When we apply this to the world of accountancy there can be confusion between fraud and ‘creativeRead MoreAccounting Theory6586 Words   |  27 Pagesother relevant materials to justify your viewpoint. INTRODUCTION Accounting can be broadly defined as the ‘measurement and communication’ of economic information to the decision makers (Watts and Zimmerman 1986). Accounting is divided into internal and external accounting on the basis of the users of the information (Spohr 2005). Spohr (2005) further highlights that the responsibility for preparing the external accounting information and publishing it lies with the managers of the firm. TheseRead MoreAccounting Theory- Stakeholders1220 Words   |  5 PagesCurrent Issues in Accounting, South Melbourne: Cengage Learning Freeman RE. 1984. Strategic Management: a Stakeholder Approach. Pitman: Boston, MA Haigh, N., amp; Griffiths, A. (2009). The natural environment as a primary stakeholder: The case of climate change.  Business Strategy and the Environment,  18(6), 347. Retrieved from: http://ezproxy.waikato.ac.nz/login?url=http://search.proquest.com/docview/213770085?accountid=1728 Mitchell RK, Agle BR, Wood DJ. 1997. Toward a theory of stakeholder identificationRead MoreAccounting Theory and Practice Essay2225 Words   |  9 Pagesreached about what perspective theories should be used to explain the Social and Environmental Accounting, and moreover critique voices are from the works of Marx or by the deep-green or feminist literatures (Deegan, 2002), to some extent, systems-oriented theory and Positive Accounting Theory can list some hints. This essay will seek to explain the reasons why firms voluntary disclosure information by referring to Legitimacy theory, Stakeholder theory, institutional theory, and lastly Political CostsRead MoreA Research On Positive Accounting Theory2273 Words   |  10 Pagespositive accounting hypothesis (PAT) estimates that, in flawed markets, accounting decision may be controlled by directors looking to impact reported income and capital structure (Watts and Zimmerman, 1978). Specifically, the positive accounting hypothesis (PAT) contends that accounting decisions are liable to be spurred by components, for example, supervisors extra arranges, the company s obligation/value proportions and the more extensive political impact of outsiders (Watts and Zimmerman, 1978;Read MorePositive vs Normative Accounting Theory Essay1032 Words   |  5 Pageswith planning) TOPIC: Discuss positive accounting theory and contrast it with normative accounting theory. Provide examples where appropriate.       The purpose of this essay is to provide an overview of positive accounting theory (PAT) and highlight how this theory differs to normative accounting theory. Definitions and assumptions of both theories will be considered and examples of the theories will be provided. In addition specific theories related to PAT namely agency and the efficientRead MoreThe Imporance of Accounting Theory to the Field of Accounting1912 Words   |  8 PagesThe Importance of Accounting Theory to the Field Of Accounting The objective of theory is to explain and predict. One of the basic goals of the theory of a particular discipline is to have a well-defined body of knowledge that has been systematically accumulated, organized, and verified well enough to provide a frame of reference for future actions. The Webster’s definition of theory is the systematically organized knowledge, applicable in a relatively wide variety of circumstances, a system