Analysis of Dr Martin Luther Kings Letter from a...

Essay analysis Letter from Birmingham Jail by Dr. Martin Luther King, Jr :Letter from Birmingham Jail is a powerful piece of writing that graces the writings by Martin Luther. Part of the power lies in the use of rhetorical devices such as allusion to Biblical and historical figures, metaphors, and anaphora and how Luther used these stylistic devices and literary approaches to express his message, intention and express the mood of the letter making a masterpiece like no other letters before. Anaphora This has been used by King to effectively portray the images and messages he intended to impart on the reader as well as to build emotions and capture the reader emotionally (Richard N. 2012). A good example of anaphora in the letter is the repetition of the phrase when you while Martin Luther was defining the ills that annoy him most. He says But when you have seen vicious mobs †¦when you have seen hate-filled policemen curse†¦when you see the vast majority †¦ when you suddenly find your tongue twisted †¦ when you have to concoct an answer †¦ when you take a cross-country drive †¦ when you are humiliated †¦ when your first name becomes nigger †¦ when you are harried by day and haunted by night †¦ when you are forever fighting a degenerating sense of nobodiness†¦ In the above, the letter lays emphasis on the ills and vices that are prevalent in the society and at the same time inviting the reader to open up the emotional atta chment to the plea and position takenShow MoreRelated Dr. Martin Luther King Jr.s Letter From a Birmingham Jail Essays1088 Words   |  5 PagesDr. Martin Luther King Jr.s â€Å"Letter From a Birmingham Jail† In King’s essay, â€Å"Letter From Birmingham Jail†, King brilliantly employs the use of several rhetorical strategies that are pivotal in successfully influencing critics of his philosophical views on civil disobedience. King’s eloquent appeal to the logical, emotional, and most notably, moral and spiritual side of his audience, serves to make â€Å"Letter From Birmingham Jail† one of the most moving and persuasive literary pieces of the 20thRead MoreOutline And Objective Of A Persuasive Text1284 Words   |  6 Pageshave an empty picture. Evidence and reasoning are the two basic pieces of your persuasive letter. Without these, you’ll simply have a frame—your claim—without information to complete the argument. Explaining how things connect for your reader is one of the most important ways to strengthen your argument. Today s lesson objective is: Students will be able to develop an analysis using relevant evidence from texts to support claims, opinions, ideas, and inferences. When reading a persuasive textRead MoreAn Analysis of Martin Luther King Jrs Letter from Birmingham Jail776 Words   |  3 PagesEssay analysis Letter from Birmingham Jail by Dr. Martin Luther King, Jr (African Studies Center, 2013). :Letter from Birmingham Jail is a powerful piece of writing that graces the writings by Martin Luther. Part of the power lies in the use of rhetorical devices such as ethos, logos, and pathos in the letter. Luther used these stylistic devices and literary approaches to express his message, intention and express the mood of the letter making a masterpiece like no other letters before. Read MoreDr. Martin Luther King874 Words   |  4 PagesDr. Martin Luther King, Jr. writes this letter as a response to the clergymen, who criticized and impeded the nonviolent campaign led by King in Birmingham. In his long letter, Marin Luther King presents a good deal of rational reasons for why the nonviolent campaign should be done in Southern America. He also demonstrates his unmovable determination to accomplish the goal of this nonviolent campaign. Obviously, King intends to awake the clergymen and other opponents by this touching letter. FromRead MoreLetter from Birmingham Jail1872 Words   |  8 Pages2015 Letter from Birmingham Jail-Rhetorical Analysis Dr. Martin Luther King Jr. wrote the â€Å"Letter from Birmingham Jail† in order to address the biggest issue in Birmingham and the United States at the time (racism) and to also address the critics he received from the clergymen. The letter discusses the great injustices happening toward the Black community in Birmingham and although it is primarily aimed at the clergymen King writes the letter for all to read. In his â€Å"Letter from Birmingham JailRead MoreCivil Disobedience By Henry David Thoreaus Letter From A Birmingham Jail1605 Words   |  7 PagesThoreau and The Letter from a Birmingham Jail by Dr. Martin Luther King Jr and taking a closer look at their rhetorical devices and strategy’s. In Civil disobedience by Henry David Thoreau shows us the need to prioritize some one’s wellbeing over what the law says. American laws are criticized mostly over slavery and the Mexican-American war. In Dr. Martin Luther King Jr.’s â€Å"Letter from a Birmi ngham Jail† was written in response to a letter written by clergymen criticizing the actions of Dr. King and theRead More Martin Luther Kings Letter from Birmingham Jail Essay1241 Words   |  5 PagesRhetorical Analysis of Dr. Martin Luther King Jr.s Letter from Birmingham Jail In his essay Letter from Birmingham Jail, Dr. Martin Luther King Jr. disproves the assumptions of people that believe racism is acceptable when he compares the maltreatment of blacks to the inhumane treatment of the Jews by Hitler. King establishes a relationship with his audience by connecting on a level that is larger than the exploitation of African Americans rights. He forces his readers to think aboutRead MoreA Rhetorical Analysis Of Dr. Martin Luther King On The Church1256 Words   |  6 PagesRhetorical Analysis: Dr. King on the Church Missionary and Professor Charles Porter vocalizes a profound point during a lecture, â€Å"The only person who justifies us is Jesus.† This speaks measures regarding the Church and their responsibility to uphold justice. As people who claim to follow Jesus, the Church should be leading the charge against injustice. However, in the past century it failed to act upon the injustice of segregation. Analyzing Letter from Birmingham Jail, it becomes clear that Dr. MartinRead MoreRhetorical Analysis Letter from Birmingham Jail1517 Words   |  7 PagesPonder Eng291-001 13 September 2013 Rhetorical Analysis Rhetorical Analysis of â€Å"Letter from Birmingham Jail† â€Å"Letter from Birmingham Jail,† by Martin Luther King, Jr., is a letter in which King is writing to his â€Å"fellow clergymen† in a response to their recent criticism of the actions he was leading in Birmingham at the time. The letter was written in April of 1963, a time when segregation was essentially at a peak in the south. Birmingham, in particular, is described by King as â€Å"probablyRead MoreCritical Analysis: Letter from Birmingham Jail1191 Words   |  5 PagesCritical Analysis Essay â€Å"Letter from Birmingham Jail† In arguing, writers use different techniques to effectively convey their message to their intended audience. Dr. Martin Luther King Jr.s Letter from Birmingham Jail was a response to A Call for Unity by eight white clergymen in which King’s presence in Birmingham and his methods of public demonstration were questioned. King’s letter was not only a response to his presence in Birmingham, but he also used the opportunity to address the

Steroids in Sports Essay - 1122 Words

Professional sports are very special in the United States. One reason for this is the spirit of competition. However, steroid use taints this competition. If steroids were to be completely eliminated from sports, the competition would be much more special because athletes would compete with their hearts and will, without an extra boost. Also, since not everybody can be a professional athlete, the elimination of steroid use, in my opinion, would make the fans appreciate the game more and make them feel more relatable. Hopefully someday, fans will be able to watch their favorite sports in such a fashion. Steroid use by professional athletes is bad because doing so can damage an image of an athlete (if the offense is made public), create†¦show more content†¦Unfortunately, not all of these dreams come true. Therefore, I think it is wrong when the athletes who are gifted enough to achieve their dream choose to use steroids. Hazards of Steroids There are many health hazards for both men and women who take steroids. Male side effects of taking steroids include shrinking of the testicles and breast development. For females, the risks include growth of body and facial hair, development of deeper voices, and changes in the menstrual cycle. Overall risks of steroids are tumors to the liver and kidneys, cancer, and high blood pressure, all of which can cause death (NIDA). Even though steroids enhance performance of an athlete, the risks by far outweigh the benefits. No trophy or championship is worth the possibility of a life threatening disease or an end to life altogether. An article dated in 2004 by ESPN gives an example of how tragic steroids can be to a sport. The 1996 National League MVP (Ken Caminiti), who later admitted using steroids during his major league career and for years battled a drug problem, died (of a heart attack) at the age of 41 (ESPN). Although Caminiti battled many demons that included additional drug abuse besides steroids, it is still troubling to think that a professional athlete can have his life taken away at a relatively young age. Also unfortunate is the fact that Caminiti appeared to be cleaning hisShow MoreRelatedSteroids : Sports And Steroids1169 Words   |  5 PagesPresident George W. Bush says â€Å"Steroids are dangerous in sports and steroids send the wrong message: There are shortcuts to accomplishments and performance is more important than character.† Steroids are a hormone like substance made by the body. Steroids are closely related to the male prime hormone, testosterone which is the main development of male characteristics such as facial hair, deeper voice and larger muscles. It is bad to use steroids because they cause heart problems, hormonal issuesRead MoreSteroid Use Of Sports On Sports1237 Words   |  5 PagesMrs. Gallos English 3H 2 May 2016 Steroid use in Sports Steroid use in sports has became a large factor of impact in the sports world today. Everyone has their own opinion on it. They either enjoy watching athletes be ridiculously good at their sport, and they find it entertaining, or they like to see athletes play by the rules. Steroid use is a big part of most sports, mostly baseball. Most records held by the greatest of baseball players used steroids. Steroid usage has many negative effects. EvenRead More Steroids and Sports Essay1324 Words   |  6 PagesSteroids and Sports Steroids, ever since their introduction into the sports world five decades ago, they have been a controversial issue (WebMD medical news). Anabolic performance dates as far back as the original Olympic Games. Today walking into any gym you will find some one who is using steroids or some kind of enhancement supplement. Anabolic steroids are so popular with athletes from high School level all the way up to the top. For the past fifty years, athletes around the world use steroidsRead MoreLegalize Steroids in Sports799 Words   |  4 PagesLegalize Steroids In Sports Ben Johnson was one of the first superstar athletes to be caught using steroids and was stripped of his 100m gold medal at the 1988 Olympics. He was eventually banned for life in 1993 for testing positive again (Richardson 2010). Performance enhancing drugs have become widely used since the 1970’s and have only increased in the numbers of athletes using the drugs to up their endurance and perform to their greatest potential. Professionals such as Barry Bonds, JoseRead MoreSteroid Use in Sports1732 Words   |  7 Pagesfifteen percent of professional athletes use illegal steroids which are also known as performance enhancing drugs. These substances which are banned in professional sports aren’t just any type of steroid or drug. They are called anabolic steroids or performance enhancing drugs, and they are synthetically produced substances of male testosterone hormones. The use of these illegal steroids has garnered a lot of publicity within the world of sports over the past few years. As athletes continue to becomeRead More Steroids In Sport Essay695 Words   |  3 Pages In the world of sports it is not rare to see athletes give their heart and soul for the love of the game. From sunrise to sundown they practice everyday to perfect their game.Then there are those who take an alternative route. Now athletes are taking performance enhancers such as creatine, androstenedione and worst of all, anabolic steroids.Steroids are chemicals that act like hormones (substances in your body that regulate bodily functions). Anabolic steroids are the ones that are abused to buildRead MoreSteroids And Its Effects On Sports781 Words   |  4 Pages If one has ever been involved in sports or athletic activities, one may have heard people use terms such as â€Å"roiding†, â€Å"doping†, and â€Å"juicing†. These terms refer to using steroids. With the benefits of steroid use, comes major health issues. As a result of steroid use, there ha s been an increase of physical irregularities and stunted growth. Steroids have a negative reputation due to past events involving health issues and cheating in sports. Steroids can be taken a few different ways, such asRead MoreComback of Steroids in Sport584 Words   |  2 Pagesthe 21st century steroids will be permitted in every professional sport. Professional sports can put as many limitations on what athletes can take but it will never be enough. Many athletes will have enough money to overcome these limitations. They may still get caught with the drugs but they have enough money to control the media so people won’t see what they did. There is only one way to level the playing field. The only way is to make steroids legal in professional sports. In the article,Read MoreThe Pros And Cons Of Steroids In Sports951 Words   |  4 PagesSteroids in sports has been one of the biggest controversial topics since 1904 when Olympic marathon runner, Thomas Hicks, used a mixture of brandy and strychnine and nearly died. However, the use of PED’s (performance enhancing drugs) dates all the back to 776 BC with the Ancient Greek athletes. In sports todays the question is whether or not these types of drugs should be banned from competition. In sports today it is all about entertaining the common people. Americans tune in every night to watchRead MoreEthical Dilemma - Sports and Steroids1006 Words   |  5 Pagescorrect this type of physical enhancement process. The practice of using steroids has been cited as far back as 1995. All of the major sports leagues and the Olympic committees have had policies of drug testing for over two decades and yet there still are some inconsistencies that Congress wants to address. They claim that it is about public policy towards drugs in sports and say â€Å"that millions of Americans care deeply about sports. If fans are upset about this issue, it’s a legitimate use of Congress

History of the keyboard Free Essay Example, 3000 words

Keyboard: Summary: - Within a computer system, there are a few devices which are responsible for giving the input to the computer in the form of instructions or data. These are called as input devices. There are a few other devices to which the computer sends its feedback after the instruction processing. These are called as the output devices. Keyboard is one of the primary input devices that most of the modern computers use for the input of data/instruction. There are a series of changes that a keyboard has gone through within a span of around 130 years that a keyboard was first invented. The keyboard has seen various formats including the one that had the letters arranged sequentially and the others most of which were designed in such a manner so as to increase the typing speed and reduce the movement of fingers as far as possible. But the one that has been used prominently and very frequently, the QWERTY keyboard, is the one that has been designed for just the contrary. It has b een designed so that the typing speed could be as slow as possible. We will write a custom essay sample on History of the keyboard or any topic specifically for you Only $17.96 $11.86/pageorder now The reason behind this is that with the increased efficiency of typing the keys of the keyboard used to get stuck when pressed in quick succession. Therefore Sholes, with one of his relatives who was adept at mathematics, derived a keyboard placing the most frequently keys as far apart as possible. Thus reducing the typing speed considerably and removing this problem and the keys getting stuck. Introduction: - A computer system is generally an apt combination of four kinds of devices: - 1. Input Devices 2. Processing Units 3. Storage Units 4. Output Devices 1. Input Devices: - The devices that are connected to the computer to provide input to the computer system are called as input devices. The input may be in the form of either data or control instructions. Input devices are also used so that the user may interact with the application program. The examples of input devices include keyboard, mouse, punch card reader etc. 2. Processing Units: - The devices that are responsible for the processing of data to obtain the intended results are called the processing unit. The CPU is the Central Processing Unit for the computer. It is also commonly called as the processor. 3. Storage Units: - The devices that are responsible for storing the results of the operations and sometimes even the application program and data are called the storage units or memory devices. Examples are Hard disk, Compact Disk, Floppy Disk etc. 4.

Physical and Emotional Destruction in Emily Brontes...

Physical and Emotional Destruction in Wuthering Heights Often the lifestyles of a person and those around them are affected by ones concern for his/her own welfare and neglect of others. This attitude is a reflection of self-love and a feeling of self-righteousness. In the novel, Wuthering Heights , Emily Brontà « describes the lifestyles of late 18th century and early 19th century rural England emphasizing selfishness. From the very beginning, there is an obvious tension between the households at Wuthering Heights and Thrushcross Grange. The Heights is the house of the Earnshaws: Mr. and Mrs. Earnshaw, Catherine, Hindley and later Linton and Hareton. The Grange is inhabited by the Lintons: Mr. and Mrs. Linton, Edgar and†¦show more content†¦This selfishness introduces the antagonist, Heathcliff, to the family. From this point on, the family faces terrible hardships as a result of Heathcliffs arrival. Catherine Earnshaw grows very fond of Heathcliff as the years pass. She eventually falls passionately in love with him, but because of Heathcliffs poor financial status and character, she chooses to marry Edgar Linton of Thrushcross Grange. Her reasoning becomes evident in dialogue with Ellen Dean, the housekeeper. In response to Ellen asking why Catherine wants to marry Edgar, Catherine replies, he will be rich, and I shall like to be the greatest woman of the neighbourhood, and I shall be proud of having such a husband (106). After marrying Edgar, she refuses to let go of her longings for Heathcliff. This total disregard for others and admiration of herself leads to extreme pain for Edgar, Heathcliff, and herself. This pain is such that it remains with each person until they are laid to rest. Heathcliff is probably the most selfish of all the characters. His selfishness starts as a young boy in the Earnshaw household. He knows very well the affection Mr. Earnshaw holds for him and uses it to his best advantage. When two colts are given to Heathcliff and Hindley (Mr. Earnshaws biological son), Heathcliff took the handsomest, but it soon fell lame (50). After discovering this, Heathcliff tells Hindley, YouShow MoreRelatedEmily Brontes Wuthering Heights: Mental Illness and Feminism915 Words   |  4 Pages Psychoanalytical View of Wuthering Heights Mental illness was viewed as being a self-inflicted disease during the time period Wuthering Heights was written in (Bloomfield 298). Many of the characters suffer from a form of mental illness, but not all of them can be seen as self-inflicted. Most of the illnesses are inflicted by the death of other characters. After Hindley’s wife dies in his arms, he becomes an alcoholic and foreshadows his own death due to his destructive behavior (Bloomfield 291)Read More Comparing Brontes Wuthering Heights and Dickens Coketown1228 Words   |  5 PagesComparing Brontes Wuthering Heights and Dickens Coketown      Ã‚   Throughout British Literature, compositions created by honored literary artists reflect current dominant lifestyles. The differences in prevailing environments are visible when comparing Emily Brontes Withering Heights and Charles Dickens Coketown. Bronte reveals the wild unbinding freedom available though country living predominate in the late 17th and early 18th century, whereas Dickens explains the disheartening effects of industrializationRead MoreWuthering Heights By Emily Bronte1592 Words   |  7 Pageschange. In Wuthering Heights by Emily Brontà «, the moon appears in many different circumstances. Early in the novel, the moon foreshadows the failure of a relationship between Heathcliff and the older Catherine. As the novel unfolds, the moon’s appearance begins to reveal the true inner nature or state of characters. Finally, the moon begins to symbolize the impact of change, or the lack of change, over time on the characters of Heathcliff and the younger Cath erine. Throughout Wuthering Heights, Brontà «

A View of Strategic Hrm in a New Zealand Corporate Free Essays

| Strategic HRM It’s More Than Just a Policy| A view of Strategic HRM in a New Zealand Corporate| | Glenn Duncan – 0705186| 11/8/2011| | *NB: Something, Something Else, Something Else 2, Outside, Thingy, Doublecheck and Hirethem are all pseudonyms. Executive Summary: In this paper I aim to highlight the importance of ensuring that all aspects of the Strategic HRM policy of an organisation are functioning. This will enable the organisation to gain the maximum benefit from its investment in HRM and the resulting motivated and engaged employees. We will write a custom essay sample on A View of Strategic Hrm in a New Zealand Corporate or any similar topic only for you Order Now Job satisfaction is related to goal efficacy, management support, performance appraisal review, rewards, organisatioanl facilitation and clarity of goals; (Lee C, 1991). To be effective in any Strategic HRM policy an organisation not only has to â€Å"Talk the Talk’ they have to ensure they â€Å"Walk the Walk† right down to the perceived lowest levels of the corporate ladder. The corporate I was employed at generally had a very good Strategic HRM system; unfortunately there were issues with its execution in some parts of the business. I will highlight three areas in my experience as a line manager where the division I was in was less than adequate at â€Å"Walking the Walk†, and the effect I felt this had on my team’s performance in the key areas of goal setting, performance management and personal development. Poor planning, ineffective goal setting, a dysfunctional reporting system and lack of cohesion in line management and HR and impersonal development are major roadblocks to the success in achieving the HRM goals of an organisation. My findings were that to ensure a HRM plan is effective an organisation has to ensure that it has sufficient suitably skilled and resourced HR experts and line managers, Specific, Measurable, Attainable, Realistic and timely (SMART) goals, supported by a reporting system that is both robust and accurate. Just having a Strategic HRM policy in place doesn’t give you the strategic advantage an organisation needs to compete in today’s markets, ensuring that it is effective from the boardroom down to the lowest rung on the corporate ladder does. Introduction: Something * is a fully owned subsidiary of the Something Else* under Something Else 2*, the consumer brands arm of the corporate, based in Melbourne Australia. Something* is a strong market leader and operates in the competitive Thingy* market in New Zealand. The department within Something* this paper will focus on is the Field Sales Team in the Outside *department. The Other* department markets nothing products to any retail or foodservice outlet that is not a supermarket. Other* channel contributes 20% of the volume, but over 50% of the gross margin. Something Else* as a corporate organisation operates what would be considered a world leading Strategic Human Resource Management policies and practices. This is evidenced by the inclusion of a board sub- committee whom assist the Board in fulfilling its corporate governance responsibilities in relation to the recruitment, retention, remuneration policies and to promote a safe and healthy working environment. Something Else* overall corporate strategy is developed by the Executive Committee, an eight member team from various disciplines lead by the CEO. The executive committee includes the Group Director Human Resources whose role includes responsibility for Something else*16,800 (Full Time Equivalent) staff worldwide with a focus on recruitment, reward strategy, capability management, organisational development, health and safety, training and employee relations. Fonterra seeks feedback from its employees through regular engagement surveys and forming various committees to ensure employee considerations are taken into account on numerous different levels. Something Else* factory workers in generally under collective agreements. Something Else’s* salaried staff are on individual employment contracts, and are performance managed using an HR framework known as Doublecheck*. This framework drives performance, development, succession, talent management and recruitment processes. It incorporates Something Else’s* performance objectives and values and links through to remuneration. The outcomes of Doublecheck*are designed to create opportunities for Something Else’s* people to develop both as individuals and in their careers. Something Else* outsources some of its HR functions including recruitment of salaried staff to organisations such as Hirethem*. The performance management quarterly reviews are focused on Key Performance Indicators (goals) and a range of competencies based on the organisations values: * Co-operative Spirit * Do What’s Right * Challenge Boundaries * Make it happen Something *employs the same HR format as its parent company. The GM of Human Resources is a valued member of the Senior Leadership Team which takes input from Something Else* corporate and various departments to decide the both the financial and strategic goals of the company. The HR team consists of a General Manger, HR Manager, and two HR Advisors. Payroll and Recruitment search are outsourced. Something*uses Something Elses’s* Doublecheck framework to performance manage and develop its salaried employees. Figure 1 – Reporting Structure – something* Ltd – Outside – Field Sales TeamFigure 2 – Something* Ltd – Strategic HRM System Whilst the intentions of the Something* HRM system are robust, the execution of some key elements of the HRM process are dysfunctional and fail to add value to the process. I will focus on three important factors of the HRM process: * Goal setting (KPI’s – Key Performance Indicators) * Performance Management (KPI progress at quarterly reviews) * Employee Personal Development I will present my argument using the HRM Performance casual chain, Source: Adapted from Purcell, J Hutchinson S (2007). ‘Frontline managers as agents in the HRM Performance casual chain: theory, analysis and evidence† Human Resource Management Journal 17(1), p. 7. Which I feel shows the consequences of failing to execute HRM strategy logically. Figure 3 – HRM Performance Casual Chain: Source: Adapted from Purcell, J Hutchinson S (2007). ‘Frontline managers as agents in the HRM Performance casual chain: theory, analysis and evidence† Human Resource Management Journal 17(1), p. 7. Goal Setting: Key Performance Indicators (KPI’s) At Something* Key Performance Indicators are set by senior managers using financial data and strategic initiatives from the annual business plan, passed down through the line managers for their respective department. These Key performance indicators will usually include core goals such sales volume / value, speed to market of new product launches, customer count. HR Practice Theory; Something* through the Doublecheck* framework was to set five to six SMART KPI’s and measure an employee’s participation in company activities against a set of competencies based on the Something Else* values. Progress against these were to be reviewed and feedback given / received at quarterly intervals. HR Practice Reality; Frequently the planning of the company was not complete in time for the start of the financial year, company goals were often to be achieved in a 10 month period rather than a 12 month period. This delay also had impact on other areas of planning which leads to a further delay in arrival of the tools the team required to achieve their goals. Goals were also derived from corporate strategy and had little relation to do with the Outside* market. Often in Fast Moving Consumer Goods (FMCG) companies the majority of the strategic focus goes on sales through the high volume supermarket (Key Account) or the Foodservice channel, there often was a lack of in depth understanding of any other channel. Whilst a good deal of this was outside of the overall HRM control, it greatly affected the results the team could achieve against their KPI’s and hence morale and the reputation of senior management. Employee Perception; Employees feel a disconnect from the setting of goals and become increasingly frustrated when poor management decisions and failing to meet timeframes impacts on their ability to meet KPI’s. At reviews employees often questioned the leadership team’s knowledge of the â€Å"out of Home† market the team operated in. â€Å"Knowing you are being judged on your performance but having to either chase unrealistic goals or mark time and wait can be sole destroying† Something*employee. Employee Motivation / Organisation Performance; Employees do their best to strive for goals however a sense of confusion over priorities and clarity results in a lack of motivation, end result is very rarely do KPI’s get achieved, performance reviews are filled with reasons why targets were not met (covering the backside). Performance Management: The Doublecheck* framework for a quarterly review consisted of an employee self-assessment of performance against KPI’s and competencies; this was sent to the line manager prior to the planned appointment. The line manager would compare the employees perceived performance figures against company top line figures. During the meeting the performance against KPI’s and competencies of the employee would be discussed and encouragement given or plans put in place to improve performance. HR Practice Theory; It is the intention of the company to provide accurate data around the employee’s performance relative to the actual market performance. This would lead to a positive conversation about achieving KPI’s and how to ensure this continues or alternatively a conversation about how to lift the employee’s performance to make up any short falls and obtain the goals set for the year. HR Practice Reality; Due to internal database issues quite often only top line data could be used, drilling down into data resulted in more questions than answers. The combination of inaccurate data and lack of clarity in the KPI’s resulted in a great deal of time spent at performance reviews comparing and or justifying data between what the company believed to be accurate and what the employee believed to be accurate. This caused unnecessary angst between both parties. . Employee Perception; Employees felt there was a double standard in the outputs of the company; employees were expected to strive for excellence in their output, as measured in the competencies, whereas the company was permitted to produce less than satisfactory reporting. Employees considered this to go against Fonterra’s value of â€Å"Make it Happen† which focuses on a climate for success, exceptional results, stepping up, take accountability, plan thoroughly, perseverance and celebrate success. The team expressed that they felt let down by the company in the pursuit of their personal and company’s goals. Employee Motivation / Organisation Performance; For the majority performance reviews become conversations over missed opportunities, time delays and excuses. Quite often segments are cut and paste from previous reviews. The process fails to motivate even the high performers. Employee Personal Development: Central to Something Else* HRM strategy is a desire is to attract, retain and develop people of the highest caliber, by believing that learning is an integral part of each employee’s role, learning and development especially when done on the job, dealing with real issues and challenges. It is stated that identification and accelerated development of key talent is critical to Something Elses*success. HR Policy Theory; The Doublecheck*system has a segment where an employee discusses their career aspirations with the line manager with input from HR and agree a realistic career goal. Line managers then work with the employee and the HR team to map out a pathway of development allowing the employee to reach these goals over time. This pathway was to include training, coaching and mentoring. HR practice Reality; Something*under direction from Something Esle2* purchased a generic set of sales courses intended over time to develop a high performance sales team. Unfortunately this generic course was very â€Å"key Account â€Å"focused and again had little relation to the Outside* market. This action took out of play the HR department’s allocated budget intended for personal development towards career goals for each team member. Employee Perception; Members of the team generally felt that they were being disadvantaged by being sent of generic courses they felt did not improve their skill base, knowledge or chance of advancement in Fonterra as a whole. They felt they were being treated as a herd instead of individuals. Training was catering for the lowest common denominator and did not challenge the high performers. Employee Motivation / Organisation Performance; If employees, especially the high performers (who can be high maintenance due to their driven nature), perceive they are not being rewarded by development / progression they ask why should my performance be better than another employee if there is nothing in it for me. Overall result is a decline in motivation across the board. The Role of the Line Managers: Line Managers are tasked with the role of executing a great deal of the HRM policies for Something*, yet generally speaking, the amount of training given to line managers on the intricacies of HRM is minimal. Employees are greatly influenced by the HRM practices they experience of line managers, these can be both positive and negative, a good manager can make poor HR policies work whereas good HR practices can be negated by poor line manager people management or leadership skills. (Hutchinson, 2007) The relationship between employees and Line Management is important in in? encing the employees’ views of the support received or available from the organisation as a whole, both at the functional transactional level and in the corporate climate, this often determines the attitude towards organisational commitment and outlook towards the job. (Hutchinson, 2007) Conclusion: It is considered that SomethingElses* overall HR strategy is very robust and the corporate intention is to run a world class Strategic HRM system. At Something* I believe that the overall strategy is not achieving its goals. This was generally caused by a lack of cohesion between various departments which in turn lead to delays in the planning processes. The delays in the planning process ultimately affected the ability of all employees to meet their KPI’s causing stress and friction between competing employees. At times, it appeared that some senior managers were primarily focused on obtaining their own KPI’s, often to the detriment of the overall company goals. At Something* the HR personnel ratio to employees of approximately 100/1 (excluding the GM HR who was generally focused on strategy) caused issues. HR team members were not able to spend sufficient time with the line managers in discussions / planning around employees. When time was spent with the HR team it was generally pressured and not of great quality. There was also a lack of a cohesive approach by HR and line managers to the review and performance management process, each Line Manager generally went about the process the best way they knew how, hoping they were following the correct procedure and delivering the same message. It is argued that perhaps line managers should not be heavily involved in the HRM process as studies have shown in the undertaking of performance appraisals, management implementation was usually irregular within organisations and that the actual practice was also subject to significant variations of quality (McGovern P) and to further evidence to this argument were the findings: also to be taken into account is the short-term nature of managerial activity which leads to a tendency to put a greater priority on the achievement of the budget numbers, rather than the achievement of objectives through the team. McGovern P). My argument is who better than to review an employee’s performance than the Line Manager who on a daily basis has to work closely with the employee, a HR person jumping in from time to time unaware of the daily challenges would not gain the same insight as a Line Manager does. When discussing the issues around requiring accurate data for reporting on KPIâ€℠¢s and the angst this would cause with HR, a Line Manager would get the distinct impression that the HR advisor did not completely understand the numbers or jargon being used. (Brown, 2001) writes: Ann Boswall, vice-president of human resources and one of six members of top management team at Imperial Tobacco in Montreal, adds, â€Å"It is absolutely essential for HR to do a better job of learning about the business outside of their own department†. With regards to personal development, sending experienced sales teams on generic courses is a tick box exercise; according to the verbal feedback I received, if a post course survey was carried out the over whelming response would have been that no real learning experience has taken place. (T Short, 2010) writes: The failure to evaluate learning events and show positive business results was clearly linked to an undervaluing of training and development investment among senior managers. Recommendations: Ensure the corporate planning process has sufficient time allowed to achieve its goal of presenting a business plan that is able to be executed for the full twelve months of the financial year. This would take a great deal of pressure off the business as a whole. Setting SMART goals that give clarity of direction to the wider team and are specific to each departments channel not generic companywide goals. Even in a company with a goal-setting procedure that had been in use for over ten years, content-related problems with goals (such as lacking goal clarity or conflicting goals) were key predictors of goal commitment and job satisfaction. (Bipp, 2011) The HR department has to be resourced such to permit the Strategic HRM plan to be implemented from the top down. Not having the resources to penetrate and spend time where it counts most left the HR team performing mainly transactional duties such as recruitment and disciplinary activities. Green, 2002) writes: For over a decade, HR leaders have been striving to become business partners. They want to have a strategic impact on their organizations; however, many are struggling to make this transition. The primary reason for lack of progress in this endeavor is that HR analysts, the staff who carry out this mission, are still trained and reinforced in the traditional, transactional mindset. In order for the entire HR department to be consi dered strategic in nature, the HR analyst must learn critical consultative skills. p. 111) To counter this a 2004 Cranet survey indicated that people responsible for HRM activities have a growing proportion of members educated in business related studies, 43% in New Zealand from a business studies background. (E Rasmussen, 2010). Training of both the HR team to understand requirements of each department they deal with and equally training Line Managers in people management skills would help with alignment of HR Personnel and line managers in their duties within the HRM framework. This activity would go a long way to improving the overall performance of the HRM framework and the job satisfaction of employees within Something*. (Hutchinson, 2007) writes: It is often observed that there is a gap between what is formally required in HR policy and what is actually delivered by FLMs. The way FLMs undertake their HR duties of selecting, appraising, developing, communicating, involving, etc. , is inextricably linked to a wider set of what are increasingly called leadership behaviours, which aim to in? ence employee attitudes and behaviour and give direction. These two aspects of FLMs’ roles can be brought together in the term ‘people management. Implementing the above as a bare minimum would greatly improve the overall performance and moral of the Outside* sales team at Something*. Literature Sources: 1) http://www. SomethingElse*. com 2) http://www. something*. co. nz 3) http://scholar. google. co. nz. ezproxy. aut. ac. nz/ 4) http://search. proquest. c om. ezproxy. aut. ac. nz 5) http://web. ebscohost. om. ezproxy. aut. ac. nz References: Bipp, T. (2011). Goal-Setting in practice. Personell review, 40(3), 318. Brown, D. (2001). HR’s role in business strategy: still a lot of work to be done. Canadian HR Reporter, 14 (9), 20. E Rasmussen, T. A. , N Hawort. (2010). Has the Strategic Role and Professional Status of Human Resource Management peaked in New Zealand. Journal of industrial relations, 52, 103 -118. Green, M. E. (2002). Internal human resources consulting: Why doesn’t your staff get it? Public Personnel Management, 31(1), 111-119. Hutchinson, P. a. ( 2007). Front-line managers as agents in the HRM performance causal chain: . Human Resource Management Journa, 17(1), 3-20. Lee C, B. P. , Earley C, Lock E A. (1991). An Empirical Analysis of a Goal Setting Questionnaire. Journal of Organizational Behavior, Vol. 12( No. 6), pp. 467-482. McGovern P, H. -H. V. , Stiles P. Human resources management on the line? Human Resource Management Journal, 7(4). T Short, R. H. (2010). Challenges in aligning workplace learning with business goal. Australian Journal of Adult Learning, 50(2), 381. How to cite A View of Strategic Hrm in a New Zealand Corporate, Papers

Japan On Its Way To Be The Worlds Largest Economy Essay Example For Students

Japan On Its Way To Be The Worlds Largest Economy Essay Japan On Its Way To Be The Worlds Largest EconomyJapan has performed a miracle. The countrys economic performancefollowing its crushing defeat in World War II is nothing short of astounding. The economic expansion of Japan is second to none. All of the elements are inplace for Japan to continue increasing its share of the worlds wealth asAmericas gradually declines. The country is on track to becoming the worldslargest economy. How did Japan do it? There are many theories and studies thathave traced the Japanese miracle without success. The answer to the mystery canbe found by examining Japans culture, education, and employment system. Japanssuccess is not just a case of good technique and technology in business, but areal recognition and development of the necessary human skills. A better understanding of the Japanese society provides the framework tounderstanding the workings of Japanese business (and possibly the Japanesemind.) The ways of the Japanese provide a foundation for their economicadaptability in modern times. Japan is a culture where human relations andpreservation of harmony are the most important elements in society. It istheir sense of identity and destiny which gives their industrial machine itseffectiveness.1 Among the Japanese, there exists an instinctive respect forinstitutions and government, for the rules of etiquette and service, for socialfunctions and their rituals of business. Japan is a traditionally crowded island,the people are forced to share the limited space with each other and to live inharmony.. The Japanese are very protective of their culture. They are veryconservative to outside intrusion. Their distinctive ways are a source of prideand national strength.2 Japans striving for purity is very different form aNorth American i dea of open doors and diversity as strength. Japan is relativelyclosed to immigration to outside countries. However, this feeling of superioritydoes not stop them from being careful. This is probably because the Japaneseknow their economic house is on shaky ground, literally. Japan is eternally atnatures mercy, vulnerable to the sea that surrounds it, to earthquakes of thesoil beneath it and a real shortage of raw materials, particularly food andfuel.3 A period of extended isolation could be disastrous to the country. Japans trade surplus is its only generator of wealth. This is a fact of lifethat is preached through the media and taught constantly to Japanese throughouttheir lives in school, from parents, and when they enter the working world. Themessage is clear: Japan is always vulnerable, we must protect her. Obsessedwith national character, the Japanese are proud and ambitious, constantlymeasuring themselves against the worlds best and biggest. Accordingly, one ofthe main sources of Japans strength is its peoples willingness to sacrifice,to be regimented and homogenized, and to subordinate personal desires to theharmony of the working group.4 The Japanese people have had to become a group-oriented society. While in the western world, individuality and independence arehighly valued, Japanese society emphasizes group activity and organization. Thepeople accept that they will belong to one social group and work for one companyfor life. The crowded island conditions have driven society to value c onformity. The highest priority is placed on WA, or harmony.5 The Japanese have learnedto share their limited space and value the precious distance between themselvesand others. The culture that Japanese people are brought up in causes them torecognize that they have to work together to succeed. Only harmony will provideimprovement. This development of the human nature and attitude relates directlyto Japans business practice and provides a basis for good business relations. .uf1e3809be758d21e1684c213e2f13441 , .uf1e3809be758d21e1684c213e2f13441 .postImageUrl , .uf1e3809be758d21e1684c213e2f13441 .centered-text-area { min-height: 80px; position: relative; } .uf1e3809be758d21e1684c213e2f13441 , .uf1e3809be758d21e1684c213e2f13441:hover , .uf1e3809be758d21e1684c213e2f13441:visited , .uf1e3809be758d21e1684c213e2f13441:active { border:0!important; } .uf1e3809be758d21e1684c213e2f13441 .clearfix:after { content: ""; display: table; clear: both; } .uf1e3809be758d21e1684c213e2f13441 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf1e3809be758d21e1684c213e2f13441:active , .uf1e3809be758d21e1684c213e2f13441:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf1e3809be758d21e1684c213e2f13441 .centered-text-area { width: 100%; position: relative ; } .uf1e3809be758d21e1684c213e2f13441 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf1e3809be758d21e1684c213e2f13441 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf1e3809be758d21e1684c213e2f13441 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf1e3809be758d21e1684c213e2f13441:hover .ctaButton { background-color: #34495E!important; } .uf1e3809be758d21e1684c213e2f13441 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf1e3809be758d21e1684c213e2f13441 .uf1e3809be758d21e1684c213e2f13441-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf1e3809be758d21e1684c213e2f13441:after { content: ""; display: block; clear: both; } READ: POISONOUS SNAKES EssayJapans education system has grabbed the worlds attention as it isspecifically designed to teach the children skills and aptitudes to give them anedge in the business world. The educational system, based on the principle offull equality of educational opportunity, is widely recognized as having greatlycontributed to the prosperity of Japan by providing a highly qualified workforce supplemented by extensive intraining programs by many of the majoremployers.6 The primary and secondary educational system is probably the mostcomprehensive and most disciplined in the world.7 Where North American studentsattend school 175 days a year, Japanese students atten d 240 days. . Japanesestudents attend elementary and secondary school six days a week and for twomonths longer each year than North American students. In addition, they havelong hours of homework. A large majority of Japanese

Accounting Theory and Current Issues Generational Accounting

Question: Discuss about theAccounting Theory and Current Issuesfor Generational Accounting. Answer: Introduction The research explicates the features of positive or provides scientific research. Moreover, this is in line with the particular accounting research. In other words, the particular study on accounting puts focus on the definition of the essential goals of the human behavior (Deegan, 2013). The reason behind this is that the intention of the human behavior is to lead to the groundwork of essential settings regarding accounting. In this report, the article Half a Defense of Positive Accounting Research has been selected for detailed study and analysis of the research work. It has been found from the study that the particular article highlights the discussion that is about the assumptions of ontology and epistemology. Moreover, these assumptions are needed for performing scientific research along with it the feasibility factors of the projects is also analyzed depending on these. The current fragment of the provided article Half a Defense of Positive Accounting Research explains the theo ry of positive accounting in the research at the time period of defensive actions. Nevertheless, it has been noted that in some research studies, the concepts and theories of accounting operate as justifiable by nature and seldom supervises in the near future (Crawford Lepine, 2013). Therefore, the particular study focuses on the level of progression and logics and this is done by the assistance of different methodologies of data gathering that is qualitative methodology and quantitative methodology. Article Summery The provided article Half a Defense of Positive Accounting Research has been studied and analyzed in detail and the intention of this study is to explain all the auditing concepts and theories that provide with better work usually. Moreover, it can also be said that the goal of this particular article study is to highlight on the measurement by which short fall of all the practices might take place, especially in the case of Popper prescriptions (Miller Power, 2013). On the basis of the detailed study, it can be said that the particular article Half a Defense of Positive Accounting Research has both advantages and disadvantages. The importances of the specified article are as follows: Firstly, the provided article has found to sum up the upshots of the qualitative researches. In addition to this, this study also helps to use the related concepts as well as theories in the research (Messier, 2016). Thus, it helps to enlighten the concepts regarding the accounting topic. Secondly, various hypotheses have been performed in this particular article for scrutinizing all the goals of the study (Deegan, 2012). Therefore, it includes the requirement of the underpinning theories that are related to the observed result and this has been found that this lines up with the particular accounting research. Thirdly, the elementary success of the research study also lines up with the theories as well as concepts of the positive accounting. In particular, it can be said that this alignment with the accounting concepts actually take place after the operational artifacts have been understood along with the intention in setting up standards that are considered as comparatively of lower value. As per Kuhn, the normal science get easily fit into the fundamental goals of the positive accounting con concepts and theories, especially after comparing it (the positive accounting theories and concepts) along with the conventional sciences (Lukka Pihlanto, 2014). Therefore, the ultimate idea explains the elementary factors, particularly during the occurrence of Kuhnia crisis. Moreover, the declaration took place by the explanation of the positive accounting theory and concepts. Fourthly, it can be said that the concepts as well as the theories of the Positive Accounting are composed of wider apparition. Moreover, it can be said that this is regarding the programs of research in order to broaden the illustration facets of human behavior. The concepts and theories of positive accounting help to set as well as compare between the presence and application of positive accounting theory and the specified research study (Harrison Van der Laan Smith, 2015). Therefore, it assists in summarizing all the characteristics of the concepts of the assumptions ontology and epistemology for the purpose of programs regarding exploration. Lastly, as per the positive accounting theory, the theories and concepts of accounting are dealt with the scrutiny of the superior aspects that help to attain the competences of the scientific purposes. Furthermore, as per the description of Kuhn, he puts much stress on normal sciences (Bebbington, Unerman O'Dwyer, 2014). It has been found that the normal sciences usually get affix into the research that is related to the positive accounting theories in an appropriate manner. It has been noted that the particular article Half a Defense of Positive Accounting Research has various importance but on the other hand, it also possesses some constraints. These include as follows: Firstly, as per the research study, it has been found that the researchers have asked for a much accepting and confident observational outcomes and have flawed initiatives accurately. Secondly, the advices can be rendered in order to give practical actions to the resistance. Moreover, this is based upon the present system like to fetch changes in near future (Henderson et al., 2015). Thirdly, the summary of the provided article Half a Defense of Positive Accounting Research implies the discussion about the revolutionary factors and Kuhnia crisis. Furthermore, this is concerned regarding the concept liberation of the theories and concepts of positive accounting in order to obtain potential advantages of higher level (Kim et al., 2013). Thus, it can be said that there are many cases, which provides practical actions about resistance. Moreover, it is based on the existing system for bringing any change in the management. Fourthly, the most general problem that can easily be found within the methodology involve the familiar structure of theoretical models with the aim to dissect the examination of unreasonable confidence and this believes the judgment of hypotheses. Moreover, it interrelate the lack of interest in inadequate replication with the arithmetical values. Lastly, in the fresh communication among the personal systems and less personal in the ultimate process of making decision is considered as a requirement. Therefore, it includes the realization of the vital characteristics about the deficiencies that take place within the accounting research (positive accounting) in order to widen the projects (reasonable). Research Questions What are the common logical theories and concepts about the positive accounting research study in the accounting field? What is the process of development of information relationship among the various behaviors of human based on the theory of positive accounting? What is the contribution of Kuhns description on explaining the normal sciences that are related to the research of accounting? On the basis of the detailed study, it can be said that the above stated research questions line up with the particular research study. The reason behind this is that the provided research work is regarding the theories and concepts of positive accounting and different research methodologies have been incorporated in order to perform the research study successfully (Dorminey et al., 2012). Additionally, the influences as well as the importance of the general sciences have also been analyzed in the particular research study. In addition to these, significance as well as constraints of the theories have been analyzed here about the specified research topic and research method. Thus, it has been found that the research hypotheses line up with the particular research paper. The entire article is regarding the different kinds of logical theories and concepts of positive accounting theory, its strategy and concept in the process of developing information association among the various behav iors of human and normal sciences as per the description of Kuhn. Theoretical Framework According to Power Gendron (2015), the experimental questions help in illustrating the comprehensive concepts and theories about the behavior of human and restriction regarding its application. Additionally, widespread regions identify the actions situations of population in order to serve interpretive research. It highlights that the theory explanation aligns with the positive factors, ontology and epistemology. Additionally, the researcher intends to supervise the limitations. Qualitative and quantitative methodologies are considered as the two kinds of scientific research and the collected information is processed under initiation based on some assumptions. Moreover, for considering logical support and also for examining predictions about new concepts and theories, newer observations are implemented. Opined to Popper, the new concepts are prepared on the basis of observed regularities and proved observations. It includes assessment of two new theories in a single case theory. Therefore, misrepresentation is counted as the untreatable assumptions, which is dependent on theoretical assumptions. Thus, the theories are counted as abnormal pathways of Pioneer 10 and 11 spacecraft (Bonin, 2013). As per Setyorini Ishak (2012), the researchers have two prime aims and this is utilized by them for understanding the qualitative method of research. It also indicates the collection of information as it assists in understanding in preliminary stage. This study focuses on regression analysis for getting into the depth of auditors pricing strategy. Data collection after different behavior pattern, purpose of tender bid and adopted strategies representation are counted as a vital factor for the audit partners. Constraints and Importance of Article The article is written in the form of Popper Logic version and it is considered as the vital factor. It includes examination and measurement of statistics that implies incompatibility and concepts certainty from null hypotheses. Therefore, exclusion of transfer in conformist importance for porch qualities took place by keeping p stable at 0.00001. There are mainly two causes due to which replication of prior studies is required and for the future analysis, prior results are applied. Nevertheless, there are various facts mentioned in Half a Defense of Positive Accounting Research for examining all the hypotheses. It ranges from 1-5% depending on statistical problems (Raj Roy, 2016). Additionally, there are many restrictions in the study. These involve - short of interest in the statistical worth of restraints and thus, face insufficient imitation and possess lesser confident and accepting study findings. The other restrictions include the casual formation of all hypothetical models for studying the unjustified dependence test that deems the hypotheses logics and the research is almost based on the present scheme (Ghanbari et al., 2016). Consequently, based on these it can be said that chief enhancement is desirable by the researchers in order to put the scale of future analysis. Based on ad hoc, the facets are counted and it includes completion of quantitative models. Nonetheless, various models are utilized for research analysis. It requires tremendous dimension of concepts after the evaluation of this along with the re-invention of the quantity. Conclusion The specified article Half a Defense of Positive Accounting Research examines all the factors that are related to the epistemology and ontology. Nevertheless, the concept about the present policies of accounting has been understood and it has been used for operating the research programs. The specified division explains the incorporation process of relevant as well as accurate models of theory for scanning the highly specified as well as vulnerable perceptions in detail. This requires incorporation of modernized measuring techniques for examining the theoretical models. Moreover, the procedure of selecting pertinent functional types that creates linear affiliation among the only ideas is counted as vital factor. References Bebbington, J., Unerman, J., O'Dwyer, B. (2014).Sustainability accounting and accountability. Routledge. Bonin, H. (2013).Generational accounting: theory and application. Springer Science Business Media. Crawford, E. R., Lepine, J. A. (2013). A configural theory of team processes: Accounting for the structure of taskwork and teamwork.Academy of Management Review,38(1), 32-48. Deegan, C. (2012).Australian financial accounting. McGraw-Hill Education Australia. Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education Australia. Dorminey, J., Fleming, A. S., Kranacher, M. J., Riley Jr, R. A. (2012). The evolution of fraud theory.Issues in Accounting Education,27(2), 555-579. Ghanbari, M., Manesh, M. Z., Hamid Khorasani, M. H., Nejad, H. (2016). PAT (Positive Accounting Theory) and Natural Science. Harrison, J. S., Van der Laan Smith, J. (2015). Responsible accounting for stakeholders.Journal of Management Studies,52(7), 935-960. Henderson, S., Peirson, G., Herbohn, K., Howieson, B. (2015).Issues in financial accounting. Pearson Higher Education AU. Kim, Y., Li, S., Pan, C., Zuo, L. (2013). The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings.The Accounting Review,88(4), 1327-1356. Lukka, K., Pihlanto, P. (2014). The developer of Finnish accounting theory.Twentieth Century Accounting Thinkers (RLE Accounting), 60. Messier Jr, W. (2016).Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Miller, P., Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory.The Academy of Management Annals,7(1), 557-605. Power, M. K., Gendron, Y. (2015). Qualitative research in auditing: A methodological roadmap.Auditing: A Journal of Practice Theory,34(2), 147-165. Raj, S. K., Roy, S. (2016). Accounting Theory: An Ethical Perspective of Real Life Scenarios.International Journal of Business and Social Research,6(10), 47-55. Setyorini, C. T., Ishak, Z. (2012). Corporate social and environmental disclosure: A positive accounting theory view point.International Journal of Business and Social Science,3(9).