The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays…
The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior.
Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries.
This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting.
In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.
This study is an empirical examination of the ongoing recovery efforts of surviving businesses in the greater New Orleans area four years after Hurricane Katrina. Factors…
This study is an empirical examination of the ongoing recovery efforts of surviving businesses in the greater New Orleans area four years after Hurricane Katrina. Factors thought to contribute to long‐term recovery were examined including internal factors (e.g. organizational size), population‐related issues (e.g. loss of customer base), and macro variables (e.g. neighborhood recovery). Problems with population issues were expected to be a primary cause of slow business recovery. The paper aims to discuss these issues.
Managers from 186 businesses in the New Orleans area participated in the study by completing a survey. Eligible business needed to exist before Hurricane Katrina and still be operating at the time of data collection which occurred in Spring 2009.
Results from analysis of variance indicated that managers from organizations performing worse compared to pre‐Katrina levels reported significantly greater problems across the internal, population‐related and macro variables. In regression analysis, only three factors within the population and macro variable areas were significant predictors of organizational performance. As expected, organizational performance was strongly predicted by population‐related issues, especially the loss of customers.
One limitation concerns the cross‐sectional design of the study which focused specifically on surviving businesses. The survivor bias in the data limits the generalizability of the results. Also, observations from businesses in the same neighborhood could be spatially dependent due to the systematic influence of external factors.
This study provides a rare investigation of long‐term business recovery, at the organizational level of analysis, in the wake of a disaster that resulted in one of the most extreme population dislocations in US history.
Purpose: This chapter will examine and delineate the intersection of social, emotional, and cultural learning with literacy. Shared are promising practices, while…
Purpose: This chapter will examine and delineate the intersection of social, emotional, and cultural learning with literacy. Shared are promising practices, while encouragement is offered to educators for implementing the discussed practices with fidelity and consistency.
Design: Examined is research to explain the significance and benefits of social, emotional, and cultural learning in literacy. Additionally, promising practices are also identified through the review of existing literature.
Findings: The findings in this chapter indicate that students benefit from curriculum that intersects social, emotional, and cultural learning with literacy.
Practical Implications: Educators should learn how to effectively implement social, emotional, and cultural learning in their literacy classrooms daily. Teacher education preparation programs must examine their curriculum and if needed, revise to include social, emotional, and cultural learning in literacy.
WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new constitution, it is the first in which all the sections will be actively engaged. From a membership of eight hundred in 1927 we are, in 1930, within measurable distance of a membership of three thousand; and, although we have not reached that figure by a few hundreds—and those few will be the most difficult to obtain quickly—this is a really memorable achievement. There are certain necessary results of the Association's expansion. In the former days it was possible for every member, if he desired, to attend all the meetings; today parallel meetings are necessary in order to represent all interests, and members must make a selection amongst the good things offered. Large meetings are not entirely desirable; discussion of any effective sort is impossible in them; and the speakers are usually those who always speak, and who possess more nerve than the rest of us. This does not mean that they are not worth a hearing. Nevertheless, seeing that at least 1,000 will be at Cambridge, small sectional meetings in which no one who has anything to say need be afraid of saying it, are an ideal to which we are forced by the growth of our numbers.