The Ethics And Ethics For Smp Accountants - 869 Words

Abstract. The article reviewed was Role of Independence in Ethics for SMP Accountants. The key of the abstract is to emphasize the strength of ethics and moral behavior while conducting the audit (pp. 305-306). Introduction. The author studied professional ethics and auditor independence at small and medium firms. The researcher compared ethics with values, and laid emphasis on the credibility as one of the most important ethics element (p. 306). The concept of auditor independence and ethics has significantly changed for the last century. There was a drastic move toward the neutrality in reporting. The main objective of research is to analyze two terms independence of mind and independence in appearance; and examine perceptions of independent auditors (pp. 307-308). The study is important because it investigates professional ethics as the key of quality assurance services. The researcher considered two problems of the study: shifts in regulations affect the auditors’ behavior, and changes in settings and culture of businesses (p. 305). Literature Review. The author used a systematic review of literature in the research. The researcher examined studies of Gill and Cosseral (1996), The Code of Ethics for Professional Accountants, and Guidance Note on Independence of Auditors to analyze the word â€Å"independence† in depth. The author stated that the term might bring a lot of confusion (p. 307). The term should emphasize that the professional is free from financial relationships.Show MoreRelatedEssay on Role of Managerial Accounting10330 Words   |  42 Pagesstatements about managerial accountants is false?   A.  Managerial accountants more and more are considered business partners. B.  Managerial accountants often are part of cross-functional teams. C.  An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D.  In a number of companies, managerial accountants make significant business decisions and resolve operating problems. E.  The role of managerial accountants has changed considerablyRead MoreHilton Ppt Chapter 1 Answer Key6698 Words   |  27 Pagesstatements about managerial accountants is false?   A.  Managerial accountants more and more are considered business partners. B.  Managerial accountants often are part of cross-functional teams. C.  An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D.  In a number of companies, managerial accountants make significant business decisions and resolve operating problems. E.  The role of managerial accountants has changed considerablyRead MoreChapter01.the Changing Role of Managerial Accounting in a Dynamic Business Environment4441 Words   |  18 Pages 1. Which of the following statements about managerial accountants is false? A. Managerial accountants more and more are considered business partners. B. Managerial accountants often are part of cross-functional teams. C. An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D. In a number of companies, managerial accountants make significant business decisions and resolve operatingRead MoreFjjj7044 Words   |  29 Pagesquality of life, Advances in Public Interest Accounting, Vol 1, Iss 1, pp1-16. 3. Barton, A. 2005, Professional Accounting Standards and the Public Sector – A Mismatch, ABACUS, Vol 41, No 2, pp138-158. 4. Boyce, G 2008, â€Å"The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crisis†, Critical Perspectives on Accounting, Vol 19, Iss 2, pp255-290 5. Chua, W.F. 1986, Radical developments in accounting thought, The Accounting Review, Vol LXI, No4, pp601-632Read MoreVirgin Blue Annual Report47891 Words   |  192 Pagesâ€Å"Never have I worked for a company where I’ve had so much opportunity to broaden my horizons, both career-wise and travel-wise.† Margaret lewis, Cash Management accountant More than four years service pictured: Five members of the Van Dongen family who all work for Virgin Blue. the report. annual report 2009 From left: – First officer luke Van Dongen – Cabin Supervisor Clare Van Dongen – Captain arch Van Dongen – First officer Jacinta Van Dongen – Captain Ben Van Dongen â€Å"Each day bringsRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesQuestions 573 †¢ Discussion Questions 574 †¢ Bibliography 574 Chapter 15 Social, Ethical, and Legal Issues 575 The Legal Environment 575 Ethics Frameworks 576 Identifying Ethical Problems Analyzing Ethical Problems 576 577 Social Issues 578 Privacy 579 Privacy Problems 579 E-Commerce Privacy Concerns 580 Workplace Privacy 581 Ethics of Invasion of Privacy 582 Laws on Privacy 582 Identity Theft 583 Impact of Identity Theft 584 Laws on Identity Theft 585 Intellectual

The British Prime Minister Now Has Presidential Powers Free Essays

Thâ€Å"The British Prime Minister now has Presidential Powers† Discuss the Validity of this Statement It would be correct to say that over the years the British Prime Minister has become more of a Presidential figure in Parliament. Recent prime ministers that have been referred to as presidential include Margaret Thatcher, Tony Blair and Harold Wilson. Prime Ministers are supposed to be ‘First Among Equals’ (Primus Inter Pares), however recent Prime Ministerial actions have got people questioning whether or not the Prime Minister has more power and is becoming a Presidential figure. We will write a custom essay sample on The British Prime Minister Now Has Presidential Powers or any similar topic only for you Order Now The idea that the prime minister is now more presidential is drawn from the knowledge of the United States president and how the British Prime Minister compares to him. Firstly, the media turns the Prime Minister into a political celebrity. The actions the Prime Minister takes inside parliament and also much of the PM’s personal life is publicised in newspapers and television. The Prime minister is the spokesperson for the government. Although their access to the media can be used for personal benefit, the media has been more critical of politicians in recent years. There is evidence of this as the BBC made allegations that the Iraq dossier was ‘sexed up’ during Tony Blair’s time as Prime Minister (class notes). The U. S President tends to have media coverage also. The wider use of special advisors increases how presidential the Prime Minister appears. The ‘Spatial leadership’ that the Prime Minister now adopts also gives us this impression. Prime Ministers now distance themselves from parties and government and develop their own ideologies. Examples of this include Blairism and Thatcherism (class notes). In times of distress in the country the people often turn to the Prime Minister in search of a solution. They PM tends to reach out to the people in times of crisis, for example, David Cameron returned home from his holiday early last year to address the issue of the London Riots (class notes). The power of the PM has increased in recent years as the prime minister has now increased control over Cabinet Office, which has turned it into a small scale Prime Minister’s department. The Prime Minister has the capability to dominate his cabinet. This makes him more like a president as Collective Responsibility is an effective way of ‘gagging’ his ministers. All ministers are expected to support publicly all decisions made in cabinet, or else resign. For example, in 2010 David Cameron was discussing with cabinet about building a Millennium Dome. Before a decision was made, he went outside and told the awaiting media that a dome was being built. Therefore the Prime Minister made the decision alone and cabinet couldn’t disagree (class notes). Another example of this is that Gordon Brown announced his decision to give independence to the Bank of England. Blair and Brown took this decision alone and Mo Mowlam, one of the most popular ministers in Blair’s cabinet stated, â€Å"I read about the bank of England decision in the newspapers† (Politics Review). This clearly shows that the Prime Minister can dominate his cabinet and make decisions despite him being â€Å"Primus Inter Pares† (first among equals). As the years go on, Prime Ministers are also having shorter and less frequent cabinet meetings and are holding more bilateral meetings. The amount of cabinet meetings has declined from 100 a year to approximately 40. Under Margret Thatcher’s parliament, her Cabinet was used less than previous Prime Ministers and annual meetings took place about 35 times. Under Blair, meetings rarely lasted an hour. This is evidence of the Prime Minister becoming more presidential and tackling decisions alone rather than with Cabinet. Thatcher and Blair also tended to have more committees and sub-committees. Blair’s ‘Sofa government’, Thatcher’s ‘Wise men’ and Wilsons ‘Kitchen Cabinet’ are all operating through bi-lateral meetings between the Prime Minister and advisors, so policy was ratified before it reached cabinet. These are all examples of Prime Ministers taking matters into their own hands and becoming more dominant and presidential. The dominance of the Prime Minister over Parliament is also shown in the ways that he/she chairs important cabinet committees and sets the cabinet agenda. Setting the cabinet agenda allows the Prime Minister to leave anything that may be difficult to come to an agreement on in Cabinet, to the end so that there will eventually be no time to cover it and the Prime Minister has to come to a decision on his/her own. Margaret Thatcher was said to have done this quite frequently. This shows that the Prime Minister can therefore decide on important affairs without having to consult cabinet. Tony Blair was noted to have used cabinet Committees a lot. The Prime Minister is also considered presidential because of what is seen as a growing ‘West Wing’ in Downing Street. This is due to the increase in Political Advisors in the PM’s office. The advisors help the Prime Minister make decisions even though they are unelected themselves. This means that they effectively influence his decisions and help him bypass cabinet, for example Blair gave his advisors power of Civil Servants. On the other hand, the Prime Minister can give considerable control to his cabinet members, which isn’t evident in American politics. For example, during Blair’s reign as PM, the Labour party was said to have a ‘Duel Monarchy’ due to how much power was given to Gordon Brown. Other ministers can constrain the Prime Ministers power and effect his decisions, which doesn’t happen with the U. S president. The Prime Ministers personality is an issue in how much power they have over Cabinet. They have powers over office but some may be more proficient than others in the exercise of those powers. Some Prime Ministers have been good in government management and other haven’t. Some adopted an autorical approach and some others focus on policy reflections. The amount of authority a PM had depends on how assertive a personality he/sh has. For example, John Major was often ridiculed for his inability to make decisions and was seen as a pushover (class notes). The PM’s popularity with the public also dictates how much power they have. At the moment, David Cameron is restricted from acting presidentially as a result of the constraints of a coalition government. The coalition government may weaken the powers of Cameron as many compromises need to be made to keep the government stable. For example, Cameron had agreed to a referendum on the electoral system. He had agreed to introduce fixed term elections. Liberal democrats hold key cabinet positions. Unlike the president, the PM may face resistance in cabinet as particular cabinet members may not go along with a particular proposal. For example, Thatcher’s parliament lost a bill as the majority of cabinet voted against it. The PM cannot completely ignore his cabinet. Unlike the U. S. A, the cabinet is Britain is elected. The cabinet can overthrow the Prime Minister is he is disliked. This cannot happen in U. S government. In conclusion, the Prime Minister, in many ways over the years has increased his/her power to such an extent as to appear presidential. However, there are many constraints on PM power to conflict with this view. Whether or not the Prime Minister remains in high powers depends on power, personality and circumstance. How to cite The British Prime Minister Now Has Presidential Powers, Essay examples

Project Management Methodology for Complexity-myassignmenthelp

Question: Discuss about theProject Management Methodology for Change and Complexity. Answer: Defining Project management methodology In this new era of technology two factors those have become increasingly common place are change and complexity. Each business and project is looking for commercial success which is probably impossible without proper project management methodology (PMM). Kerzner and Kerzner (2017), stated that project management methodology is referred to as a tool that, provides the means by which plan can execute the initiatives with strategic success. In order to survive in the ever evolving workplace projects are needed to be cost effective, competitive, productive, consumer focused and cost effective as well. According to Joslin and Muller (2015), the number of factors associated to the efforts, global scope of market can be managed and organized properly with the help of project management methodology. Again Spundak (2014) opined that Project management methodology is a tool rather sequential framework that helps the businesses to meet the requirement and project objectives. The roles project management methodology serves in project management Project management methodology plays successful role for managing projects and the main benefits associated to it are as follows: Decision making: It helps to make effective decision in terms of project success. Due to having proper clarity on the roles and expected behavior of different players in a project enables proper decision taking. The main reason of delay project delivery is confusion over the person who is accountable for a particular work (Mahadevan, Kettinger Meservy, 2015). This confusion can even be resolved with proper decision making. Time management: Through Project Management Methodology (PMM) different resources (human, physical) can be reused which can save money and time as well. Project scope control: The scopes of the project are controlled in an organized manner through the application of project management methodology (Chofreh et al., 2015). Better problem resolution power: Through Project Management Methodology (PMM), risk register can be developed, for the identification of possible risks and even strategies to resolve those. Compare and contrast between Waterfall and PMBOK Waterfall is referred to as a SDLC (software development life cycle) theme with a simple approaches that values solid project planning over the agile approach in terms of iterative and incremental project delivery. In this case, project is tends to be larger, complex and the work is planned extensively up front and then executed. The requirements are defined as completed at the very beginning of the project and also deliver the project as a single one. In this PMM before success of one phase, the next cannot be started (Steinke, Al-Deen, LaBrie, 2017). It seems that, the outcome of one phase works as an input to the next phase. However, the main issues associated to waterfall are that its scope to reflect and revision is very little rather, can be done only after the completion of its previous activity. It can provide predictable result to the developed n terms of budget, time and project scope. On the other hand, PMBOK methodology is an applying universal standard to the waterfall project management. PMM cannot be defined as a methodology but can be referred to as a set of standards that refers to different phases of project management those are outlined as Project Management Body of Knowledge (PMBOK) (Verma, Bansal Pandey, 2014).). The phases of PMBOK include initiation, planning, execution, control and closure. This is not just as much methodology or framework for standards, process, conventions, terminologies and guidelines those are accepted as the project management standard. PMBOK contains various processes or techniques of project management through which a project can move towards success before final evaluation or execution. PMBOK practices are not completely unrelated to waterfall because this guide covers different essential perspectives for being a successful project manager in the waterfall environment. Waterfall related to the Project Life Cycle Figure 1: waterfall Project management Lifecycle (Source: Steinke, Al-Deen LaBrie, 2017, pp-52) This linear sequential design approach holds different phases and the phase are feasibility study, requirements gathering and analysis, design and specification, coding and module testing, integration and system testing, final delivery and maintenance. The above diagram shows the phases of waterfall methodology (Mahadevan, Kettinger Meservy, 2015). The detail of the life cycle model is elaborated below: Feasibility study: In this phase the project manager should make a feasibility study to ensure that whether the project outcome is beneficial or not. Requirement gathering and analysis: After feasibility study, necessary resources should be identified and requirements should be gathered from those resources accordingly. The functions and purpose of the project are specified in this phase. Design and specification: The requirement specifications are studied in this phase before preparing the system design (Joslin Muller, 2015). The system design helps to specify hardware and other requirements in terms of overall system architecture. Coding and module testing: After designing the system model proper coding and functional activities should be added to it. Each of the unit or module is developed ad tested accordingly for its functionality which is called unit testing. Integration and system testing: After unit testing each of the units are collaborated to together for final integrated system integration. The designed software should go through frequent testing so reduce human error and other operational issues. Final delivery and maintenance: This is the final phase where the designed system is delivered to the consumer and post implementation maintenance plans are also developed in this phase. Thus, it can be said that with this project management lifecycle, an accurate system can be developed and implemented. References Chofreh, A. G., Goni, F., Shaharoun, A. M., Ismail, S. (2015). A review on sustainability transformation roadmaps using project management methodology.Advanced Science Letters,21(2), 133-136. Joslin, R., Mller, R. (2015). Relationships between a project management methodology and project success in different project governance contexts.International Journal of Project Management,33(6), 1377-1392. Kerzner, H., Kerzner, H. R. (2017).Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Mahadevan, L., Kettinger, W. J., Meservy, T. O. (2015). Running on Hybrid: Control Changes when Introducing an Agile Methodology in a Traditional" Waterfall" System Development Environment.CAIS,36, 5. Spundak, M. (2014). Mixed agile/traditional project management methodologyreality or illusion?.Procedia-Social and Behavioral Sciences,119, 939-948. Steinke, G. H., Al-Deen, M. S., LaBrie, R. C. (2017). Nnovating information system development methodologies with design thinking. Inproceedings of the 5th international conference on applied innovations in it(pp. 51-55). Umbreen, M., Abbas, J., Shaheed, S. M. (2015). A Comparative Approach for SCRUM and FDD in Agile.International Journal of Computer Science and Innovation,2015(2), 79-87. Verma, J., Bansal, S., Pandey, H. (2014). Develop framework for selecting best software development methodology.International Journal of Scientific Engineering Research,5(4).