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China s Governance And Censorship - 2000 Words

1.0 Executive Summary Media systems can differ dramatically based on what the specific political system is like. Countries with a more liberal democracy, like the United States, have a more lenient political system, therefore their media system is more tolerant of free speech and letting the public have further guidance on regulations of governance and censorship. On the other hand, countries with a command and control style government, like China’s Communist Party, the public has no control or insight over regulations. A unique characteristic of China’s governance and censorship is that it is completely in the hands of the state, along with any media systems that might be available. Without loosening their regulation on media policies, Chinese citizens will never know the luxuries of personal growth and development with other nations. While the United States could learn to adopt some of China’s regulations as well, there is no way of knowing the correct or accurate way of governing m edia policy. Bits and pieces of every nations policy could be considered right or wrong, depending on which belief system you are coming from. 2.0 Introduction The United States government places high importance on the openness of the Internet and media in general. It is a way of modernization and healthy competition for those who seek to enhance their personal globalization. Unlike the United States, China does not place significance on globalization for fear of revolt against theirShow MoreRelatedCensorship Filters The Media Within The World1574 Words   |  7 PagesDoes censorship filter the media within the world? Censorship has followed the free expressions of men and women like a shadow throughout history. Censorship is a way to filter the media in the world by suppressing unacceptable viewings or hearings by not showing, bleeping out, and covering the distasteful parts. In ancient societies, China for example, censorship was considered a logical tool for regulating the political and moral life of the population. The term censor can be traced to the officeRead MoreGovernment Internet Censorship of China1195 Words   |  5 PagesInte rnet Censorship of China The Internet is also called â€Å"Information superhighway† because of the limitless amount of data that one person can access from it. The fact is not all of us can access the Internet like what it is. There are many roadblocks on the superhighway in form of â€Å"Internet Censorship†. There are several kinds of motivations for censorship. It ranges from keeping children away from undesirable content to a government control of nation’s access of information. In China, the internetRead MorePublic Participation and Internet Regulation1432 Words   |  6 PagesPublic participation, a process involving citizen or stakeholder engagement in decision-making, has gained increasing emphasis in recent years. Interestingly, the emergence of the concepts of â€Å"e-governance†, â€Å"e-government† and â€Å"e-democracy† reflects the increasing connection of online tools such as the Internet with the concept of public participation (Freeman, 2013). Do es governmental regulation of the Internet necessarily not promote public participation then? I think not; to my mind, there areRead MoreSpeech On The Freedom Of Speech3338 Words   |  14 Pages  Freedom of speech is the right to communicate one s opinions and ideas. The term freedom of expression is sometimes used synonymously, but includes any act of seeking, receiving and imparting information or ideas, regardless of the medium used. Governments restrict speech with varying limitations. Common limitations on speech relate to libel, slander, obscenity, pornography, sedition, hate speech, incitement, fighting words, classified information, copyright violation, trade secrets, non-disclosureRead MoreThe People s Republic Of China, Serving As China s Head Of Government1373 Words   |  6 PagesDear Balram, Who says your way is right? I am Wen Jiabao the sixth Premier of the State Council of the People s Republic of China, serving as China s head of government. I have received your letters and must say I thoroughly disagree with your perspective. I, Wen Jiabao, am the man behind Beijing’s economic policy. I have been labeled the â€Å"people’s premier† as I have repeatedly advocated for a more balanced approach in developing China’s economy. I have given agency to impoverished regions, thoseRead MoreInternet Censorship in China Essay4431 Words   |  18 PagesFYC Ruoxuan (Catherine) Yuan Internet Censorship has negative effects on China Censorship in China has gained much attention recently because of the conflict between Google and the Chinese government’s self-censorship policies. In fact, censorship has been practiced since ancient China and the intensity only increases by the years. Nowadays, the most notable measure of censorship is being done on the Internet. More and more restrictions have been put into actions by the Chinese government, whichRead MoreBusiness Strategy in a Global Environment: A Capstone Project that Integrates Ethical and Cross-Cultural Considerations5220 Words   |  21 Pagesproject framework to analyze a complex global decision in an undergraduate and MBA course. The projects enabled students to explore and critically analyze Google, Yahoo, Microsoft, or Cisco System’s business strategies related to internet censorship in China. INTRODUCTION Teaching Business Strategy There are significant challenges in teaching capstone business strategy courses at both the undergraduate and graduate levels. Given the dynamic, volatile and complex business environment in whichRead MoreDemocracy in China Essay examples3298 Words   |  14 Pagesdemocracy in China is a highly controversial topic. Although China has not democratised, it has done well in the global situation amongst its democratic competitors. Since the path to democracy is different for each country, we cannot expect that China would follow the same path or same model of democracy as the western nations. This essay will look at what democracy is and how it can be placed in a Chinese context as well as looking at the proponents and opponents of democracy in China. It will alsoRead MoreThe Trans Pacific Partnership Agreement1544 Words   |  7 Pagespraises). This agreement is to, â€Å"...promote economic growth; support the creation and retention of jobs; enhance innovation, productivity and competitiveness; raise living standards; reduce poverty in our countries; and promote transparency, good governance, and enhanced labor and environmental protections.† (Summ ary para 1). Essentially, what this agreement wants to achieve is to create free-trade. The purpose of free-trade is to reduce tariffs, which are taxed when importing and exporting goodsRead MoreChinese And Russian Regimes And Tactics Of Censorship And Outright Suppression Against The Backdrop Of More Open Countries3520 Words   |  15 Pagesis that technology has had a large impact on information and democracy and that there is clear evidence to show that while focusing specifically on China and Russia and how they manage to control information in relation to other countries with more liberal information policies. I will be comparing the Chinese and Russian regimes and tactics of censorship and outright suppression against the backdrop of more open countries’ policies that allow for a more free flow of information via commonly used items

Production And Operations Management Production...

The process which combines and transforms various resources used in the production/operations subsystem of the organization into value added product/services in a controlled manner as per the policies of the organization, is the definition of Production/operations management. Consequently, it is that part of an organization, this part is involved in the transformation of a range of inputs, like men, material, machines, information and capital, into the required (products/services), with the requisite quality level. The group of correlated management activities, that are engaged in producing particular products, is called as production management. Using the same concept but extended to services management, then the corresponding set of management activities is named as operations management. It’s could also be defined as all those business functions that perform the doings of planning, organizing, leading and controlling the resources needed to produce an organization’s goods and services, in order to generate value. It includes managing people, equipment, technology, information and many others resources. All parts of the organization are operations. Operations management must organize all the resources required to produce the final product. This cover designing the product; deciding the type of resources that are needed; arranging schedules, equipment, and facilities; managing inventory; controlling quality; designing the jobs to make the product; and designing workShow MoreRelatedProduction Of Production And Operation Management1415 Words   |  6 PagesPRODUCTION OPERATION MANAGEMENT The focus of any business is to provide needs of customer by providing military and supplies, and in this procedure generate value for customers and solve their trouble. Production and operations management talks about applying big business association and management concepts in formation of supplies and military (1). PRODUCT: A product is defined as the thing offered for deal. A product can be a facility or an item. It can be material or in virtual form. Every productRead MoreProduction and Operation Management864 Words   |  4 PagesProduction and Operation Management Cheng Guoping Chapter 1 Introduction 1. Production System 2. Production and operations in the organization 3. Function and jobs of POM 4. Decision Making in POM 5. The emergence of production and operation management 1. Production System Production and operation management (POM) is the management of an organization s production system, which converts input into the organization s products and services. 1.1 Production system model Inputs Read Moreproduction and operation management1377 Words   |  6 PagesPaper of Production and Operations Management IIBM Institute of Business Management Examination Paper Production and Operations Management Subject Code-B107 ï‚ · ï‚ · ï‚ · MM.100 Section A: Objective Type Short Questions (30 marks) This section consists of multiple choice Short Notes type questions. Answer all the questions. Part one questions carry 1 mark each Part two questions carry 5 marks each. Part One: Multiple choices: 1. Production and Operations Management concernsRead MoreProduction and Operations Management1511 Words   |  7 PagesBBA – 305 PRODUCTION OPERATION MANAGEMENT Model Questions based on Previous years Question Papers UNIT – I Qs. 1 : Explain the importance of Production Operation Management in current scenario. Why it has become an integral part of Business Education ? State with examples. [BBA-IP: Dec. 2011] Qs. 2 : Operation Management is becoming a very important subject in Business Education in the last fewRead MoreOperation and Production Management3104 Words   |  13 Pagesin process create value for customers and solve their problems. Production and operations management talks about applying business organization and management concepts in creation of goods and services. 1.1. PRODUCT Though many authors define the product with Consumer orientation, it is better for us to deal with different angles, because it will be helpful for us to understand the subject of production and Operation Management. (i) For a Consumer: The product is a combination of or optimalRead MoreOperations Management : Production Management1657 Words   |  7 Pages Operations management is the art of knowledge that ensures that services and goods are produced and distributed successfully to customers. Operations management key objective is maximize efficiency while producing and effectively fulfilling customer needs. In this novel the operations management team is struggling to make this plant a profitable plant so it will not be shut down. Alex is wondering why is that he cannot produce quality products and respond to customer needs at a faster pace considerablyRead MoreProductions and Operations Management737 Words   |  3 PagesProductions and Operations Management I The three categories of statistical quality control The three categories of SQC include the traditional statistical tools, acceptance sampling, and statistical process control (SPC). Traditional statistical tools are descriptive statistics like the mean and range, used to describe qualitative characteristics. Acceptance sampling is a process of taking a random sample or portion of a batch and deciding whether to accept or reject the whole batch. SPC is aRead MoreProduction Operation Management1195 Words   |  5 PagesProduction Operations Management Session 3-2 More on Processes 1 Outline ï‚ § Multi-product, multi-flow process analysis – So far: 1 product, 1 flow – Differing process times, yield issues, machine breakdown ï‚ § Big Takeaway: – Product-mix becomes critical in multiple flows – Implications in capital investment, scaling business, and risk management ï‚ § Calculating capacity when you have – Multiple flows †¢ With the same processing time at each resource †¢ With different processingRead MoreProduction and Operation Management890 Words   |  4 Pagesif they plan long-term operations in such countries. 8. Governmental regulation. Companies also may face government barriers and heavy restrictions and regulation if they intend to expand into other countries. Therefore, companies must examine governmental—as well as cultural—obstacles in other countries when developing location strategies. 9. Environmental regulation. Companies should consider the various  environmental regulations  that might affect their operations in different locationsRead MoreProduction and Operation Management657 Words   |  3 Pageswell within the control limits, although sample 24 is close to the XÌ… lower control limit and samples 17 through 22 are above the target. 3. Twelve additional samples of curetimes data from the molding process were collected from an actual production run. The data from these new samples are shown before. Update your control charts and compare the results with the previous data. The XÌ…- and R-chart are drawn with the new data using the same control limits established before. Comment on what the

Thesis About Shifting Course - 2596 Words

Introduction: Graduating high school students often have a short period of time to think about what career path they would like to have in the future. Some are pressured to follow the footsteps of their parents, some are applying for the course because it sounds easy while some are applying for the course because of the big profit that the future job can offer. According to Vince Silva (2014) an engineering student, one of the major factors that have been affecting college students to graduate earlier is the shifting of courses of the college student, especially after the first to second year of experience of the students studies. Shifting of course is a way of college students to change their chosen program to another that may have†¦show more content†¦All of these are ‘good’ reasons for wanting to make a change. One of the reasons why students shift their course is because the academic level is too high or low for them. There are types of students who want a course that challenges their minds and skills so they can learn from it while other students find it difficult to adapt with their subject due to the fact that the students thought that the course they have chosen is easy. Some students easily get bored of the curriculum that their course has lead them to really contemplate if the course suits themselves or not. Based on the educational website called Classroom Synonym (2016), many freshmen and sometimes sophomores and upper classmen often try to schedule courses that they have heard are easy. This may be a symptom of laziness, but it may also be fear. Sometimes taking a course that seems easy is a practical concern: When a student enrolls in challenging courses, she may offset the workload by enrolling in one easy course so that she can still carry a full-time credit load for financial aid purposes and allow enough time and intellectual space for more challenging courses. Since the first year of college is an adjustment period for FreshmanShow MoreRelatedThe Battle Of Civilizations By Samuel P. Huntington1302 Words   |  6 PagesThere came the competition of global dominance in the modern era, over four hundred years of Western civilizations interacting, competing, and fighting. The Cold War which lasted over forty years of the Twentieth Century changed the course of the world and in the end, ushered in a new world order. In his article â€Å"The Clash of Civilizations†, Samuel P. Huntington captured what the world was like at the end of the Cold War. The question during the Cold War was â€Å"What side are you on?† became now â€Å"WhoRead MoreThe Body As Attire, By Dorothy Ko953 Words   |  4 PagesIn 1997, Dorothy Ko published an article in the Journal of Women’s History called â€Å"The Body as Attire: The Shifting Meanings of Footbinding in Seventeen-Century China†. The article is organized with a brief introduct ion as to what footbinding is, the negative outlook on this practice due to problematic archives, and then she discusses the examples she gives to support her thesis. Ko’s thesis was â€Å"Chinese elite males in the seventeenth century regarded footbinding in three ways: as an expression ofRead MorePathos, Logos And Reflection924 Words   |  4 Pagesin my college career as well as my career after college; I learned the power of the discourse community, how to create a resume, and how to create well developed detailed essays and reports. I also learned about rhetoric and rhetorical situations. Rhetoric is used in every argument, every thesis, and every speech. Rhetoric is a huge part of everyones lives whether people know it or not. There are three branches, so to say, of rhetoric: logos, ethos, and pathos. Each contributes to the overall aspectRead MoreGraduation Speech : Senior Honors Program1321 Words   |  6 Pagessociology undergraduate student at UC Berkeley. Since transferring to UC Berkeley in the Fall of 2015, many of the courses I have taken have focused on research and its importance to the field of sociology. The continued exposure to the diverse topics of sociological research, as well as the varied methods researchers use to collect their data, has shown me that many of questions I ask about the social world on a daily basis are potential sociological research projects. I find this fact to be inspiringRead MoreComplaint Speech1384 Words   |  6 Pagesshould be a kind of â€Å"frustrated but able to laugh about it† (like comedians when they vent). This is not about a heavy, serious issue; it is about something that annoys you on an everyday level. This should be a type of experience anyone can understand and/or relate to. For instance: †¢ Gum litter (under desks, on sidewalks, etc). †¢ Nasty public bathrooms †¢ Bratty siblings †¢ Whiny celebrities †¢ Rude drivers †¢ Boring teachers (but NOT Mr. Steve, of course...) †¢ Awkward dates †¢ Commercials/advertising SomeRead MoreA Critical and Rhetorical Analysis of William Cronons Only Connect.1712 Words   |  7 Pagescompetent in defining what a liberal education produces. By admitting that he is unable to define a liberal education and instead focusing on the characteristics that such an education embodies, Cronon is laying the groundwork for his revolutionary thesis. Cronon allows the reader to easily see his purpose in the beginning of the piece by debating what a liberal education is. When the reader hears Cronons turmoil over this subject it is clear that he intends to answer, or attempt to answer this questionRead MoreMasters Program : System Control And Mechatronics1082 Words   |  5 PagesI am writing to expressing my interest in masters program System Control and Mechatronics at your University. I appreciate this opportunity and would like to express my strong motivation for this master course The modern complex technological world needs new perspective to current field of subject, the way we view the subject inherently changes the way see the problems . The roots of such concepts lie in a number of ideas that resonate through modern discourse- the ideas of a unified scienceRead MoreThe Persistence Of Ancient Symbols From Neolithic And Pictish Eras1568 Words   |  7 Pagesinteresting questions, even unanswerable questions, instead of handing us tidy answers’. By bringing together cultural artefacts and works of art in one venue this exhibition raises questions about how objects come to be defined as art and whether our definitions depend on the context within which an object is viewed. The thesis of the exhibition therefore is that in placing these objects before the visitor, the juxtaposition of the ancient artefacts with more recent art encourages him or her to consider howRead MoreStudy2 Essay2202 Words   |  9 PagesRather you should present your argument in a well-organized essay. Do not take a minimalist approach to your essay. Include as much relevant material from the course lectures, D2L overheads, readings, and discussions as possible. You will lose points if you do not: ***state a thesis ***clearly and logically present the argument for your thesis ***answer all parts of a question ***write in complete sentences, organized into coherent paragraphs ***define key terms ***give major reasons, examplesRead MoreMy Reflection : An Introduction To English Studies Class1354 Words   |  6 Pagesproven false. Throughout this course, I have found that I do not have problems with most theories. In my fall Introduction to English Studies class, I have discovered that although I can apply both inward and outward looking theories, I struggle with feminist and queer theory, and favor psychoanalytical theory. Going forward in the major I need to work on my time management skills, whether it be studying for quizzes or completing essays. First, after learning about psychoanalytical theory, I have

The Effectiveness of Cognitive Behavioral Therapy on ADHD

There are limitations to this study, such as this study only considers the effects of ADHD on children and not on adults. The reason that the author decided to focus the research on children is because, as stated before, ADHD is a childhood disorder that should be diagnosed before reaching adulthood. The author of this work believes that if the disorder, and the effects thereof, are addressed during childhood there will be less of an impact on adults, increasing the importance of treatment during childhood. A second limitation to this study is the form of treatment that the author has decided to concentrate upon to treat ADHD. The reason that the author choose to focus upon this form of treatment is because ADHD possesses cognitive and†¦show more content†¦Organization is not something that he or she understands or is capable of accomplishing. He or she is often absorbed by unimportant stimulation that is discounted by others and he or she is found to be unmindful of act ivities of their daily lives and may regularly change the topics of conversations, not attend to others, and not abide by the instructions of social events and/or games (APA, 2000). These symptoms of inattention will affect individuals diagnosed with ADHD socially, academically, and emotionally. A second hallmark symptom of ADHD is that of hyperactive behaviors. This symptom may present with signs such as the individual having difficulty remaining in his or her seat, floundering around when he or she should be still, and by going and going without stopping; an excess of energy (APA, 2000). With this symptom, the manifestation varies with the age of the individual. With children whom have not began school they may display behaviors such as being continually moving and â€Å"jump or climb on furniture, run through the house, and have difficulty participating in sedentary group activities in preschool classes† (APA, 2000, p. 92) such as circle times. With children who are i n elementary school they, â€Å"display similar behaviors but usually with less frequency or intensity than toddlers and preschoolers. They have difficulty remaining seated, get up frequently, and squirm in, or hang on to the edge or, their seat. They fidget with objects, tap theirShow MoreRelatedAttention Deficit / Hyperactivity Disorder1656 Words   |  7 Pagescommon well- known behavioral disorders, that is defined by the DSM as having a â€Å"persistent pattern of hyperactivity/impulsivity and inattention, for at least six months and it is so severe that it interferers with your development†. As of 2013, it affects 11 percent of children between the ages of 4-17 and is more prevalent in boys than in girls. (http://www.additudemag.com/adhd/article/688.html) ADHD with aggression is very common as well. The aggression aspect can be shown through ADHD being in combinationRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )791 Words   |  4 PagesAttention Deficit Hyperactivity Disorder (ADHD) would be a very interesting area of research. I find this topic interesting because there are so many people that still believe that ADHD is a made up disorder and that the real problem is a lack of good parenting skills. I have several people in my life that are affected by ADHD. I have found that despite copious amounts of research into effective treatments, it is still difficult to find a healthcare provider with accurate information on the subjectRead MoreCOGNITIVE BEHAVIORAL THERAPY IN TREATMENT OF ADHD Essay949 Words   |  4 Pageschildren 4-17 years of age have ever been diagnosed with ADHD, as of 2007. As of 2007, 2.7 million youth ages 4-17 years (66.3% of those with a current diagnosis) were receiving medication treatment for the disorder (cdc.gov). The Surgen General lists ADHD, as the most commonly diagnosed behavioral disorder of childhood. With numbers as these it seems imperative to know what works best for over 2.7 million children i n treatment. Cognitive refers to our thinking, Behavior how we behave the two goRead MoreAnalysis Of Vargas Family Case Study Essay1043 Words   |  5 Pagesbehavior therapy (Cognitive Behavior Therapy) and parent training behavior management. Evidence-based Models†¦ a) Behavioral Therapy Model Overview ï‚ ´ This models represents a set of clinical processes that rely on psychological research experimental findings. The objectives of treatment are measurable and specific to the particular problems (Grant, n.d.). ï‚ ´ This therapy is broadly educational as it teaches clients such as children suffering from Attention Deficit Hyperactivity Disorder (ADHD) the skillsRead MoreAdhd Treatment : A Literature Review Essay1846 Words   |  8 Pages ADHD Treatment: A Literature review Jaelynne Loft Azusa Pacific University ADHD Treatment: A Literature Review Attention deficit hypersensitivity disorder (ADHD) affects children. Children who have been diagnosed with ADHD generally struggle with inattention, hyperactivity, and impulsivity. They often have difficulty focusing and paying attention to details. Unfortunately, some children experience problems in social settings. Their behavior is hyperactive (e.g., fidgetsRead MoreAdhd Study992 Words   |  4 PagesA pilot randomized controlled study was conducted to determine the effect of a jump rope and ball combined exercise program on the physical fitness the neurotransmitters level of children with the ADHD. Participants were 12 boys, whose grade level ranged from 1-4. Program consisted of 6 wks exercise which included 10 mts warm-up, 40 mts main exercise and 10 mts cool down performed for three times a week, for a total of 12 weeks. Exercise group showed a significant improvement in cardio-respiratoryRead MoreCognitive Behavioral Therapy As A Sole Treatment For Adhd1649 Words   |  7 PagesJeffery Vittengl PSYC366 14 July 2015 Cognitive Behavioral Therapy as a Sole Treatment for ADHD in Adults According to the International Journal of Neuropsychiatric Medicine, about 4% of adults in the United States are affected by ADHD. It’s a disorder that usually emerges in childhood and in the past was thought of as exclusive to a person’s earlier years. More recent research has proved this to be untrue, instead revealing that many people who are diagnosed with ADHD in childhood will continue to haveRead MoreCognitive Behavioral Therapy ( Cbt ) Essay1036 Words   |  5 PagesIntroduction Cognitive-behavioral therapy (CBT) is a short-term and goal-oriented approach, which is increasingly popular in both the research field and the practical field. It has become the psychotherapy investigated most extensively due to its wildly application to various disorders and mental problems (Butler, Chapman, Forman, Beck, 2006). One salient advantage of CBT is its flexibility. It is adaptable to different age groups and various cultural backgrounds in both individual and group settingRead MoreDiagnosing the Bipolar Disorders Essay1289 Words   |  6 Pagespersonality disorder, ADHD, and schizophrenia (Murray et al. 2004). However, the main distinguishing factor that categorizes manic depression is the specific alternating mood of mania and depression. Bipolar disorder is an illness that is characterized by its influcuation of depressive and manic symptoms; however, treatment of this disease has evolved with its preferential treatment. Primarily, medication is the first source of treating this illness and the effectiveness has proven to be limitedRead MoreChildren With Attention Deficit / Hyperactivity Disorder ( Adhd )911 Words   |  4 Pagesdo not realize there is something different about their child until he or she has entered a formal classroom environment, where sitting still and paying attention is expected. Children who are diagnosed with Attention-Deficit/Hyperactivity Disorder (ADHD) have multiple symptoms that manifest in early childhood. Symptoms for inattentiveness include: careless mistakes in schoolwork, inability to focus on tasks, not finishing tasks when started, easily losing thin gs, distractibility, and forgetfulness

Analysis of the Advertising Industry in 2015 Sample for Students

Question: Carry out Five Forces Analysis of the Advertising Industry in 2015. Answer: Porters Analysis Threats of new entry The agencies that operate on a full-time basis has more demand in the market.The use of internet is very high in the current market. Researchers have proved that a person spends around 13 hours surfing in the internet.Hiring employees that are skilled and can work efficiently is low with respect to digital advertising. Bargaining power of suppliers Plenty of suppliers are present, but some have influential power for which they charge high pricesBidding on a real-time basis will increase the demand on the portals Bargaining power of buyers They are the clients of the agencies The agencies can change the campaign patterns according to the clients Clients try to maintain long-term relations with the agencies Threats of substitutes Substitution is high for example print media, Radio and TV Advertising through radio increased in 2015 Rivalry by existing competitors The traditional agencies are shifting towards digital advertising Some agencies are well-known because of innovative campaigns (McAlister et al. 2016) The strengths that be seen from the analysis are that there are low threats regarding the new entries in the advertising industry. The bargaining power of the suppliers is very high, but of that of the buyer is medium. However, it can increase in the coming years because of new entrants in the industry. The attractiveness in the advertising industry is physical in nature mainly. The advertising agencies have understood that beauty sells in the modern world, which has led them to endorse their brands through celebrity, famous spokespersons and various models (Rosengren and Bondesson 2014). References McAlister, L., Srinivasan, R., Jindal, N. and Cannella, A.A., 2016. Advertising effectiveness: The moderating effect of firm strategy.Journal of Marketing Research,53(2), pp.207-224. Rosengren, S. and Bondesson, N., 2014. Consumer advertising as a signal of employer attractiveness.International Journal of Advertising,33(2), pp.253-269.

Accounting Theory Accounting Relationship

Question: Describe about the Accounting Theory for Accounting Relationship. Answer: Introduction This paper examines positive accounting research in the broader sense and analyzes the relationships of human behavior with the accounting set up using statistical and hypothesis testing methods. The ontology and epistemology of this program is touched upon and the deficiencies of statistical methods like the casual construction of theoretical models for testing, insufficient replication to warrant confidence in the accepted finding due to lack of interest in the numerical parameters of the obtained values, so on and so forth (Tinker et.a l, 1982). The shortfalls in the research are traced and highlighted because it leads to incomplete findings or findings that are not totally dependable. The paper discusses how the positive accounting research can be made more effective and what can be done to make positive accounting research reach its full potential. Hence, in the article, the main stress will be on positive and how the impact can be made more pronounced in nature. Summary of the article The paper starts with an examination of a normal human being in normal circumstances and situations. Various religious beliefs are also discussed and it is concluded that man is guided by a scientific judgment that is free to act accordingly to the circumstances and situations. Therefore, the acts and practices are often influenced by a variety of factors. Thus it is highly probable that the same human being acts differently in two similar situations and this is the core point of positive accounting research. The different situation leads to different action and this varies according to different persons. Examples from various research papers have been taken and discussed that the rationality of human behavior is applicable in 80% of the cases (Antle et. al, 2006). As accounting and operations are becoming more technical and automated, human interaction has reduced and everything has become system oriented. There is more reliance on the system and hence, it the rational of the human being is difficult to be perceived. In such situations, it is more difficult to understand the peculiar human behaviors (Hogget et. al, 2012). The ontological and epistemological assumptions made exposes the serious ways in which positive accounting research is performed and this prevents positive accounting research from making a meaningful contribution to the society (Tinker et. al, 1982). Positive accounting research is not just restricted to solving some complex puzzles that are not likely to make any meaningful and effective contribution towards the betterment of accounting. Hence, the contribution does not provide any backing to the situation which is faced every now and then and needs a good result. The ineffective versions of research that are currently bein g practiced need a direction for the future generations and to cope with the challenges that may be faced. Moreover, the outdated researches do not contribute anything to the field of research and hence is orthodox in nature. The onus is one the policy makers to filter positive accounting so that a better result is framed (Hogget et. al, 2012). Positive accounting research is much broader than positive accounting theory as it encompasses standard setting by regulators and policy makers, pricing and reporting decisions by auditors and expert advice offered by academics. But the theoretical models selected for research do not draw an appreciable justification. Human beings are assumed to be rational in 80% of the cases which means there is 20% exception to this condition. This exception can possibly provide reasonable answers to the different ways in which managers tend to make mistaken decisions despite the accounting feedback pointing out the mistake (Humphrey, 2008). The main finding that is traced is the fact that the positive accounting theory is more linked to the firms contractual value. The contractual view stress immense pressure on the policies and methods of the accounting. Therefore, conservatism practices have led to big differences and hence, are criticized strongly. Though there is no exhaustive list of exceptions to behavior, these illustrations only prove that positive accounting research is broader than positive accounting theory. Thus any research that aims at understanding the nature and causes of the particular accounting phenomenon qualifies to be positive even if its causes lie in non-rational aspects of human psychology (Antle et. al, 2006). The statistical and hypothesis testing methods are used to test and analyze the rationality of human behavior but have miserably failed in the same. The real reasons cannot be interpreted as the hypothesis is largely dependent upon the sample selected and analyzed. A hypothesis restricts the research to one variable and proving it as true or false. But in the real world situations, there is more than one variable impacting the accounting systems and the actions of human beings in the rational accounting environment. Due to these shortcomings, the paper focuses on the construction of better theoretical models for testing that are highly sophisticated and highly vulnerable to facilitate rigorous testing. Moreover, it is imperative to search for an alternative so that a better view can be framed and a better result can be achieved. Measurement concepts are established and the analysis progresses from one variable testing to the testing of linear relationships. In this way, better relationships with proxies are established and the focus shifts from hypothesis to the estimation of parameters. This opens up the way for a disciplined accounting research and the results of this will be seen in the form of confirmation of accuracy of measurements and the overall growth of the accounting systems leading to the better ability to predict. This is the short summary of the paper as it explains the current status of positive accounting research and how it can be used to achieve maximum benefit. Research Question There is always a reason behind everything as it is rightly said that to understand anybodys behavior we have to step into the shoes of the person. Hence the research question analyzed in this paper is whether there is any rationale behind the actions of auditors. Why do they charge the varying amount of audit fees, why do they do a complete audit in some cases and not others, so on and so forth? These research questions are tested using the hypothesis method which checks for and against a condition as to say null hypothesis and alternative hypothesis. There are a variety of questions that needs to be solved and for which various methods are needed. The aim of the hypothesis testing is to prove that the null hypothesis is false and these results are also largely dependent upon the samples selected for testing. The sampling technique plays a major role when it comes to research. The high level of misspecification leads to Type I error. It is more like a questionnaire filled up by the auditor during the audit as a part of the requirement of working papers without really analyzing the validity and relevance of these for the audit under review. Similarly, the results obtained by hypothesis might not be close to reality as it leads us to doubt the actual facts which appear to be contrary from the results. It would not be wrong to say that the value of hypothesis is quite weak in positive accounting research (Fogarty Markarian, 2006). As a part of literature review, the paper is set to test whether the qualitative and quantitative aspects of positive accounting research are tested sufficiently using the appropriate methods. It needs to be determined so that answers can be fetched. Arguments for and against are discussed with the critics occupying a major and stronger position to prove the fact that seeing theories succeed is almost a surprise. Theoretical Framework The accountancy and auditing profession has to be carried out in accordance with the set of rules and regulations like accounting standards, taxation and statutory requirements and any deviation from these is seen to attract penal provisions. This is practiced so that a uniform set of action prevails and there are no shortfalls. Despite these checks, the varying actions of auditors are observed for different audits and hence there is the need to study and analyze the reasons behind the same (Fogarty Markarian, 2006). Auditors are all human beings and this attracts discussion on the concept of rationality and independence. Both the factors play a determining role. There is no real independence as a human mind is always subject to some sort of bias or prejudice or a soft corner, say for a client belonging to the same race. Hence, it leads to error and biases thereby influencing the entire course of action. Thus, the theoretical framework of this paper is the study of these behaviors and the analysis methods used for the same. The behavior is important in the course of study and needs proper investigation so that the framework is not impacted. In hypothesis, it is assumed that the sample chosen is a representative of the population. For this condition to be true in the real world, all the different alternatives and possibilities have to be listed down and it should be checked if the sample has at least one item from each alternative to rule out the misinterpretation of the results obtained (Hogget et. al, 2012). There are innumerable alternatives and hence, it might lead to the issue because cross checking each and every method is not possible in any scenario. But it is a sorry state of affairs as statistical methods have their own limitations and this type of qualitative testing is not carried out. Another drawback is that the hypothesis considers testing of only one condition at a time but in reality, an audit might be governed by more than one condition at a given point of time. Significance and Limitations of the Article The article is significant in the way that it has opened up the topic of discussion of the loopholes in the current system. Even if it is currently not very effective, it has at least encouraged more quality work to be done in this direction. More of such papers should be published to pave the way for more research to be undertaken with levels of improvement in each research. The results obtained from the hypothesis prove that human behavior is rational (Humphrey, 2008). It is done from a scientific point of view and displays that humans think before judging and taking an important decision. The limitation of the article can be said in a way that it has focused more on the critical part and it could have provided more suggestions with examples to make this research stream more meaningful. The article also assumes that the existing theories are true and applicable though the applicability of these theories has changed from time to time and also new theories have evolved which are not tested (Dunmore, 2009). The presence of the theories and various other frameworks indicates that the development of theories happens from time to time. As accounting is subject to limitations and measurement errors, statistics should be used but again the results could be misleading as it is bound to differ from sample to sample. Sample plays an important consideration because it is a representation of the entire population (Hogget et. al, 2012). However, assuming the whole population to be determined and judged from a sample is again another issue. Conclusion The conclusions drawn are that the positive accounting research is currently not achieving its required aims and objectives and a more systematical and methodical research needs to be undertaken. It has encouraged the use of vulnerable models and analytical modeling. More and more replication encourages stringent testing which has the ability to provide successful solutions for the positive accounting research program. There are constraints in every field but these constraints can be used to benefit and can be turned to opportunities to create a theoretically sound framework is seen as the light at the end of the tunnel. Moreover, new techniques are needed in the due course of time as it enhances the validity of the research and makes it better adapted to the situation. Therefore, positive accounting research needs to be updated so that it can be well versed with the present scenario and provides a better result. References Antle, R., Gordon, E., Narayanamoorthy, G., Zhou, L 2006, The joint de-termination of audit fees, non-audit fees, and abnormal accruals, Review of Quantitative Finance Accounting vol. 27, no. 3, pp. 235-266 Dunmore, P.V 2009, Half a Defense of Positive Accounting Research, Massey University, Wellington, New Zealand Fogarty, T. J., Markarian, G 2007, An empirical assessment of the rise and fall of accounting as an academic discipline, Issues in Accounting Education vol. 22, no. 2, pp. 137161 Hogget, J., Edwards, L., Medlin, C Tiling, M 2012, Financial accounting, 8th edition, John Wiley Humphrey, C., 2008, Auditing research: A review across the disciplinary divide, Accounting, Auditing Accountability Journal vol. 21, no. 2, pp. 170 203. Tinker, T, B. Merino, Neimark M 1982, The Normative Origins of Positive Theories: Ideology and Accounting Thought, Accounting, Organizations and Society vol. 2, pp. 167200.