The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and…
The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.
The main task of scholars is to help good ideas forged by their predecessors find a new life in the imaginations of their successors. In this essay, we consider some…
The main task of scholars is to help good ideas forged by their predecessors find a new life in the imaginations of their successors. In this essay, we consider some aspects of this process from our experience with garbage can ideas of organizational decision making. We record our memories of initial encounters with them, impressions of their current condition, and some thoughts on convolutions they may experience in the years ahead.
DURING some comments on the brain drain last month it was remarked that work study technologists stood on the periphery. Suddenly they have been moved right to the centre as the result of a communication from Dr. Robert N. Lehrer. He is among the six American work study experts best known to the profession in this country, ranking with Barnes and Mundel as having contributed much to a right appreciation of the subject's value and its techniques.
The study of the diffusion of innovations into libraries has become a cottage industry of sorts, as libraries have always provided a fascinating test-bed of nonprofit…
The study of the diffusion of innovations into libraries has become a cottage industry of sorts, as libraries have always provided a fascinating test-bed of nonprofit institutions attempting improvement through the use of new policies, practices, and assorted apparatus (Malinconico, 1997). For example, Paul Sturges (1996) has focused on the evolution of public library services over the course of 70 years across England, while Verna Pungitore (1995) presented the development of standardization of library planning policies in contemporary America. For the past several decades, however, the study of diffusion in libraries has tended to focus on the implementation of information technologies (e.g., Clayton, 1997; Tran, 2005; White, 2001) and their associated competencies (e.g., Marshall, 1990; Wildemuth, 1992), the improvements in performance associated with their use (e.g., Damanpour, 1985, 1988; Damanpour & Evan, 1984), and ways to manage resistance to technological changes within the library environment (e.g., Weiner, 2003).
Community college African American male student enrollment and academic success is diminishing. The authors explore the importance and wisdom of mentoring programs for…
Community college African American male student enrollment and academic success is diminishing. The authors explore the importance and wisdom of mentoring programs for African American males attending community colleges. The chapter considers issues of student persistence and retention and how they relate to effective community college mentoring programs. Specifically, the authors discuss how community college mentoring programs can counteract inherent obstacles for African American students attending commuter style campuses. A description of how some community colleges successfully engage African American male students in order to achieve Kuh's four attributes of a supportive college environment and to overcome the issues of college departure -- being first-generation college students, lacking academic self-concept, no or minimal institutional engagement with students, and no or minimal student involvement student involvement on campus – is provided. The authors highlight successful community college programs which include the national “Students African American Brotherhood” program, Santa Fe College's “My Brother's Keeper,” the North Carolina Community College System, and Hillsborough Community College's Collegiate 100.
This paper is about gathering the measurement data and making an effectiveness results to assist decision-making process to evaluate the level of the organizational goals…
This paper is about gathering the measurement data and making an effectiveness results to assist decision-making process to evaluate the level of the organizational goals achievement. In order to achieve this aim, we designed GOAL framework as a platform represents five steps for domain experts and entrepreneurs to identify the relevant organizational data to assist decision-making process in relation to the organizational goals. The aim of this paper concentrates on the design of this framework. GOAL framework associated with the organizational goals ontology aim to identify the dependency relationship between organizational goals and dependency relationship between organizational data and organizational goals. Metrics is defined for this dependency to identify which organizational data is relevant to the organizational goals. The framework is flexible to change without affecting things around because the framework is applicable in any organizational data with different organizational goals.
This chapter explores geopolitics, garbage cans, the need for interdisciplinary insight, and the lures and limitations of one-sided mono-disciplinary conceptual models in…
This chapter explores geopolitics, garbage cans, the need for interdisciplinary insight, and the lures and limitations of one-sided mono-disciplinary conceptual models in understanding strategic decision making. We argue that a combination of the garbage can model and Nathan Leites’ psycho-cultural approach to decision making might be useful in giving insights for events and for organizational behavior. As a decision making case, we consider the 1941 decision of the Empire of Japan to declare war on the Allied Powers. We find that there could be useful lines of integration between the garbage can framework and other perspectives in geopolitical decision making. In using a historical example to illustrate the possible integration, we argue that there are inherent limits to single-model decision making approaches. Developing interdisciplinary frameworks for understanding foreign policy decision making may lead to better insights in real-world processes and seems like a step in a fruitful direction.