Search results

The various forms of retribution that whistle blowers endure, at the hands of their employers, both financially and psychologically for having attempted to correct mismanagement, fraud, and dishonesty are often times too much for the whistle blower to bear (Glazer and Glazer, 1986, August). Careers are put into jeopardy because individuals with strong ethics decide to pursue lawsuits against their employer. For instance, US Forest Service employees have found their careers ruined through either demotions or loss of job when caught speaking out in favour of the environment or sound science, or when simply obeying the law (Schneider, 1991, July/August).

A legendary and very successful Madison Avenue adman, David Ogilvy, was once quoted as saying, “The consumer is not a moron, she is your wife” (Landler, 1992). This type of statement was commonplace twenty to thirty years ago and summed up the sentiments of what was believed by many to be women's contribution to society ‐ going shopping for the family. While this statement may have had some truth to it decades ago, the perception as to where women stand in our society have evolved immensely. Today, women are not only the consumers to which marketing is directed, they are the ones implementing the marketing and running the companies. One example of this evolution of women's role in the work place is that of Jill Barad. She climbed through the ranks of Mattel Inc., headed the very successful Barbie division, and later became president of Mattel in 1990 (Schine, 1992). Another success story worth mentioning is that of Joan Lappin who is president of Gramercy Capital Management Corporation. Lappin fought her way through the male‐dominated investment world of Wall Street to become one of the most respected money makers in the industry (Marcial, 1992). While these two success stories, along with countless numbers of similar stories, are encouraging for women, still, they do not represent the norm with regard to women's ability to climb up the corporate ladder. Biases, prejudices, and downright discrimination have created what some have termed a “glass ceiling”. Therefore, we need to ask whether or not women have the same opportunities as men in rising through the ranks with respect to both promotions and pay, or whether their efforts are being thwarted by this so‐called glass ceiling?

Nearly thirty years after Congress passed the Equal Pay Act, job and salary discrimination against women continues to flourish (Nelson‐Horchler, 1991). This is surprising since women are not only a slight majority in the overall population, but also comprise over one‐half of the work force (Job promotions, 1987). Statistics show that women comprise a majority of college students, 69% of white collar workers, 7% of the miners, 6% of the Secret Service, and .5% of the fire‐fighters (Job promotions, 1987). Additionally, within the last ten years, the numbers of self‐employed women have increased 75% in comparison to men's 12% increase (Job promotions, 1987).

For the past several decades women have been moving into the United States workforce in greater numbers and they have been gaining access to the types of jobs that were, traditionally, performed exclusively by men. Despite this progress, they are still having difficulty penetrating the so‐called “glass ceiling” into upper management positions (Alimo‐Metcalfe 1993; Tavakolian 1993). Many reasons have been advanced, but the most compelling of these concerns the “glass walls” that support the “glass ceiling”. The “glass walls” refer to those invisible barriers that limit the ability of women and minorities to gain access to the type of job that would place them in a position to break through the “glass ceiling” (Townsend 1996). If women are to gain parity with men in the workforce, they need to succeed in the positions that lie inside the “glass walls” that will enable them to rise through the “glass ceiling” to upper management.

Imagine working for a company that produces medical supplies. Suppose that one day, it is discovered that one of the products the firm produces could be harmful to a small segment of the population using that particular product. It is believed that knowingly producing and marketing this product is wrong and that something must be done. However, there are only three choices available: ignore the situation, report it internally within the organisation, or report it externally through channels such as the Justice Department or publicly exposing it to the news media (Barnett, 1992). This is an ethical dilemma faced by many employees every day. Each of the three choices holds both positive and negative consequences which will greatly determine the outcome of an individual's decision.

The origin of bankruptcy dates back to the laws of the Roman Empire which were instrumental in the formation of both English and American laws (Galligan, 1991). However, it was not until 1898 that the United States enacted its bankruptcy laws for the first time. Later, the Chandler Act of 1938 was added in order to legislate reorganisation into existing bankruptcy laws. In order to expand this critical domain, the 1978 Bankruptcy Reform Act was made into law. Finally, Congress passed the Bankruptcy Amendments and Federal Judgeship Act in 1984 so that some weaknesses in the 1978 reform act could be improved.

The main motivation of the present study is to understand the severity of the effect of health shock on Iran's oil economy and analyze the role of government under these conditions.

Dynamic stochastic general equilibrium (DSGE) models can show the precise interactions between market decision-makers in the context of general equilibrium. Since the duration of the virus outbreak and its effect on the economy is not known, it is more appropriate to use these models.

The results of the survey of hands-on policies scenarios compared to the state of hands-off policy indicate that the effect of government expending shocks on the economy under pandemic disease conditions has much less feedback on macroeconomic variables.

As a proposed policy, it is recommended that the government play a stabilizing role under pandemic disease conditions.

1. There is no study regarding health shock and its economic effects in Iran using DSGE models. Also, in foreign studies, the health shock in an oil economy has not been modeled.

2. The general idea in the present study is how the prevalence of a pandemic infectious disease affects the dynamics of macroeconomic variables.

3. In three different scenarios, according to the persistence of health disaster risk and the deterioration rate of health capital due to this shock, the model is simulated.

4. In modeling pandemic diseases, quarantine hours are considered as part of the total time of individuals.

5. According to the research findings, it is recommended that the government, as a policy-maker, play a stabilizing role under pandemic crises conditions.

There is no study regarding health shock and its economic effects in Iran using DSGE models. Also, in foreign studies, the health shock in an oil economy has not been modeled.

The general idea in the present study is how the prevalence of a pandemic infectious disease affects the dynamics of macroeconomic variables.

In three different scenarios, according to the persistence of health disaster risk and the deterioration rate of health capital due to this shock, the model is simulated.

In modeling pandemic diseases, quarantine hours are considered as part of the total time of individuals.

According to the research findings, it is recommended that the government, as a policy-maker, play a stabilizing role under pandemic crises conditions.

When an organization acquires a computer system, accounting is normally the first business application that is computerized. In the past most business had to develop their own accounting software, or continue to operate without one, because of the lack of suitable off‐the‐shelf accounting software packages. In recent years, software companies have been developing a wide spectrum of accounting software packages and currently there are well over 100 accounting software packages on the market ranging from simple cheque‐book programs to powerful modular systems. Selecting the right accounting package has become increasingly complex, and a business needs to evaluate various accounting packages to select one that will best satisfy the company′s current and future financial information needs.