Monday, December 30, 2019
Cultural Diversity of Russian Population - 1511 Words
CULTURAL DIVERSITY OF RUSSIAN POPULATION 2 Cross cultural issues arise from differences in values, behavior and thinking between Americans and people from other countries. Misunderstandings frequently result from cultural differences which lead to ineffective communication and implications for the healthcare system (Kaakinen, Gedaly-Duff, Coehlo, amp; Harmon Hansen, 2010). In order to provide a culturally competent care, a health care professional needs to know about the life ways of various cultures and their values and meanings which govern behavior. Population trends within the United States are increasinglyâ⬠¦show more contentâ⬠¦Russian people are very family oriented. Key word in Russian family life is ââ¬Ëdependentââ¬â¢. Both in Russia and the United States, extended family members often live together relaying on each other for financial and emotional support, child care, and completion of household tasks. The male is generally the head of the family. Caring for children and all housework is a womenââ¬â¢s Responsibility (Goscilo, amp; Holmgren, 2001). Elderly Russian persons are encouraged to stay CULTURAL DIVERSITY OF RUAAIN POPULATION 4 with their families. They see a residential care as the last option and assess other in-home support programs to prolong independence. Where a residential placement happens, this is due to loss of family members rather than the preference of the person. Leaving home and moving into any other community arrangement is the equivalent to losing their independence. Russians are very demonstrative culture and commonly perceived as being caring, kind and generous. Public physical contact is common among friends. With strangers and new acquaintances Russians prefer to speak and work in public zone. When trust has been established they express feelings freely with gestures, eye contact and compliments. The intimate zone is reserved for spouse, children and healthcare professionals providing care. When hospitalized,Show MoreRelatedThe Foreign Born Population Is A Nation Of Immigrant s865 Words à |à 4 Pagessay that America is a nation of immigrants. The foreign-born population makes up high percentage of the U.S. population. According to a study from the Center for Immigration Studies, ââ¬Å"the foreign-born population in the United States hit a record-high 41.3 million in July 2013. The study found that nearly one out of every 6 adults living in the U.S. is foreign-bornâ⬠(Zeigler and Camarota, 2014). The expansion of the foreign-born population means that society also needs to increase social services andRead MoreRussia Case Study1117 Words à |à 5 PagesThe Russian core has a lot of diversity and opportunity to offer its citizens. Rich industry, economic stability, and cultural developments that happen throughout this large stretch of land on the western side of the Ural Mountains. In this part of the realm there are many cities, but in focus the ones that are going to be broken down are: Moscow, St Petersburg, and Volgograd all due to their posi tion within the real and how they interact worldwide. Along with this large central hub comes a hugeRead MoreRussians and Br Essay969 Words à |à 4 Pagesopinions. Some believed that there was a cultural, ethnic, and political connection among all Slavs. Others argued that there was no place for Pan-Slavic goals in the present empires. Above all, the cultural and political issues in the debate over Pan-Slavism were nationalism for ones race and a quest for power. br brIn 1871 Slavs occupied most of eastern and southern Europe. The Slavs came from many nations. They populated the Austro-Hungarian, German, Russian, and the Balkan Areas of the OttomanRead MoreThe Transcultural Assessment Model, Developed By Giger And Davidhizar846 Words à |à 4 PagesModel, developed by Giger and Davidhizar (2006), focuses on assessment and intervention from a transcultural nursing perspective. In this model, the person is seen as a unique cultural being influenced by culture, ethnicity, and Religion. This model is comprised of six different main ideas, theses key points are part of all cultural groups. The first point is communication. The features that influence communication are worldwide; these features differ between cultures regarding nonverbal communicationRead MoreHealth Care Practices And Its Impact On An Individual s Health Essay1567 Words à |à 7 Pagesand regard for healthcare employees vary across the different cultures. Patients differ due to various aspects. These differences constitute of patient illness, personality, socioeconomic class or education, however the most endless variation is cultural. Race, religion, language, education, ethnicity and economic status are the essence of culture that has a significant influence on an individual s health and wellbeing. Skills are crucial for ensuring that nursing care is culturally congruent; knowledgeRead MoreEthnic Differences Between Nationality And Ethnicity1561 Words à |à 7 Pagesthat unifies a group of people. nationality - is loyalty and devotion to a nationality II. Multinational States A multi-ethnic state is a state that contains more than one ethnicity. Ethnicities, in some multi-ethnic states, contribute cultural features that then form one nationality. Multinational states contain two ethnic groups that agree to coexist peacefully by recognizing each other as different nationalities. In some multinational states, one nationality, especially if they areRead MoreThe Role Of International Organizations On Human Rights906 Words à |à 4 Pages When I first began studying Russian my freshman year of college it was for the language and cultural education. In the next four years it became the catalyst for my dedication to the field of human rights. It was during this period that Russia was harshly criticized for its actions towards LGBT individuals and received even harsher criticism for its actions in Ukraine and the human rights implications. It was also during this time period that I studied abroad in Russia, and it was through my interactionsRead MoreGreetings from Grozny1006 Words à |à 5 Pageseach nation about the war. The Chechens viewed the war as a political game, where they act as puns (Greetings from Grozny, 2002). Russians, on the other hand, viewed the war as a security operation, because they want to justify their occupations of Chechnya. Why do they want Chechnya? To fully understand the conflict, one must examine the cultural divisions among the Russians and Chechens, because it influenced the motives and t actics used during the war (Ho-Won Jeong, 2008). Importantly, the conflictRead MoreHeritage and the Immigrant Community in the United States: A Short Analysis794 Words à |à 3 PagesHeritage Assessment and the Immigrant Community in the United States: A Short Analysis America is a nation of immigrants. This country was settled, built, and grown by immigrants. In other words, cultural diversity is not only a part of America, it is what makes America; in other words, it is the very definition of this country. The immigrant community in the U.S., however, is increasing daily, and with it must come a sense of self-analysis and introspection, so as to understand how immigrantsRead MoreRussian Jews During The Immigration Era1055 Words à |à 5 Pages Russian Jews during the Immigration Era Kiara Sanchez US History Mr. Meyer Period 4 April 11, 2017 Life for the Russian Jewry from the period of 1880 to 1920 was not a life desired by anyone. The Jews were forced to live in harsh conditions, lost their ability to have certain jobs, and faced extreme violence from their neighbors, the Russian peasantry. Escaping to America was the only way they could ever live normal and safe lives. Jews were forced to live in the area known as ââ¬Å"The
Sunday, December 22, 2019
Effective Information About Adler s Theory - 1487 Words
The main purpose about this paper is to conduct and provide information about Adlerââ¬â¢s theory, based on individual psychology that describes an individual who either strives for success or empowerment. Alfred Alder is a psychologist who studies based on societal and parentââ¬â¢s influences toward the child. Then, he/she would have a decision to make to obtain a certain personality. Children tend to have a capacity to pick onto what they want to have which is a creative power by the age 4-5, which is called sense of inferiority. In other words, they try having a sense of them self. Based on these terms between success and superiority they are described in two different interpretations. Success is a person who is striving for success, and the other individual who is striving for superiority, by having power is to belittle someone else just to feel great about them self. In other words, their focus would be all about them and would suggest that theyââ¬â¢re always correct giv ing out statements thatââ¬â¢s occurring or about the situation. In the other hand, there is a sense of how society also influences children at an early age, to choose a path to behave for and against others. Child learn at a young age, but as Adler states, the child chooses how to act and overturn it to its state of personality and which turns to influence in teaching their future child or how society roles with different perspectives and forms of personality to either strive for success or become superiority. In myShow MoreRelatedPsychopathy And Social Learning Theory And The Copycat Effect1224 Words à |à 5 PagesChapters 4 of Adler, Mueller, and Laufer. The topics that will be discussed in this essay are psychopathy and ââ¬Å"social learning theory and the copycat effect. These two topics have me intrigued to learn more about. In Adler, Mueller, and Laufer it left me questioning why these people commit such crimes and what motives or patterns might be linked to copy others. I also found interesting how ââ¬Å"psychopathy is viewed as a serious illness even though patients may not appear to be illâ⬠(Adler, Mueller, andRead MoreFamily Systems Therapy925 Words à |à 4 PagesRunning Head: Family Systems Therapy Adlerian Family Therapy Chandra S. McCray Mississippi College Background Information Family systems therapy is based on the concept that individuals are best understood through evaluating the entire family. Symptoms in individuals are seen as a result in dysfunctions in their family system. The family is an interactional unit and a change in one member affects all members. Family therapists believe that an individualââ¬â¢s relations with family have moreRead MoreSigmund Freud And Alfred Adler1867 Words à |à 8 Pagesand contrast the fundamental theory established by Sigmund Freud and Alfred Adler. The areas of study for the theories they established were in personality and mental health. Sigmund Freud established the stages of personality and aspects of the human mind. Alfred Adler studied the individual as a whole. Their theories were quite different, but their main conflict was over the influence of sexuality in the human mind. Compare and Contrast: Sigmund Freud and Alfred Adler Two of the well known andRead MoreGood Will Hunting And Sean Mcguire Essay1703 Words à |à 7 Pagessurviving his everyday environment and culture (Adler 43). Fierce, foul-mouthed, and the use of your fists gains respect in the hard streets of Boston, and Will assumes the role. On the contrary, Will rarely exhibits his perceived or private self outwardly. These are the traits he feels are flaws but are in essence an actual self-examination of who he is, including his difficult upbringing, his insecurities, as well as his intellectual prowess (Adler, 43). Several times throughout the film, WillRead MoreCognitive Theory And Social Work1635 Words à |à 7 PagesCognitive Theory in Social Work Cognitive Theory claims that behavior can be changed through changing faulty thinking, irrational thoughts, automatic thoughts, or learned cognitive misconceptions. When a client has negative images of themselves or their accomplishments, it sets the pace for their behavior, perceptions and expectations; when that thinking is exposed as faulty to the client, the client can then begin to change their behavior based upon restructured, truer images of reality. It hasRead MoreIs It Possible to Build Better Bureaucracies? Essay3233 Words à |à 13 PagesIs it possible to build better bureaucracies? Introduction The conception of bureaucracy is one of the most dominant notions in both organization theory and social science. It plays a significant role in modern society. (Clawson, 1980) Ever since the basic characteristics of bureaucracy were formulated by Max Weber, it has been suffered from derogatory remarks and harsh criticism and from various perspectives. For example, feminists such as Kathy Fergusson (1984), liberals such as Mills (1951)Read MoreMajor Counseling Theories For School Counselors2843 Words à |à 12 Pages Major Counseling Theories for School Counselors Kevin Gee Kutztown University Ã¢â¬Æ' Abstract This paper identifies the three major counseling theories that have been the most influential in the development of my ideas on counseling. The major points of Person-Centered Therapy, Adlerian Therapy, and Behavioral Therapy are looked at in brief. Each theory is then shown how a school counselor can apply them into their work with students. While one theory does not work for every situation in the schoolRead MoreThe Theory Used For This Particular Family1196 Words à |à 5 Pages5. The theory used for this particular family really depends on what was revealed during the assessment. Based on what Sally stated, her familyââ¬â¢s weekly schedule is ââ¬Å"fairly hecticâ⬠, which could make attending regular therapy sessions difficult for everyone. If that is the case, they may benefit from a brief, solution-focused treatment during which the therapist will work with the family to examine alternatives/solutions to their presenting problems as opposed to the underlying root(s ) of the issueRead MoreHow Adlerian Theory Help Individuals Strive For Belong And Be Significant?2463 Words à |à 10 Pages How Adlerian Theory Help Individuals Strive to Belong and Be Significant? Candice Hillman Georgia Regents University Ã¢â¬Æ' Overview of the Theory In 1902, Alfred Adler was invited by Freud to become his group to discuss new ideas in psychology after seeing him publicly defend some of his own ideas. Adler was an active member as well as vocal using this group as a forum to develop and debate his emerging ideas of the human condition (Fall, Holden, Marquis, 2004). Five years later, he developedRead MoreCritical Analysis of Depression1917 Words à |à 8 PagesUniversity Word Count 1600 (excluding references) Abstract Currently attachment theory is widely used to understand adult interpersonalà and intrapersonal relationships such as depression. According to this theory and substantial body of evidence pessimistic thinking originates from early childhood attachment strategies, and has a major role in depression. As an adult according to the theory, negative cognitive schemas originate from primed attachment style, which both within a contextual
Saturday, December 14, 2019
Executive Summary on Starbucks Free Essays
For the second week within accounting, Team B was assigned to choose an organization, and to research the annual financial reports from the last two-three fiscal years. As a Team, we have chosen to discuss and analyze the vast coffee franchise called Starbuckââ¬â¢s. While using Starbucksââ¬â¢ balance sheet, income statements, and cash flow chart, this will help us to determine how well Starbuckââ¬â¢s is doing with their consumers, and throughout the globe. We will write a custom essay sample on Executive Summary on Starbucks or any similar topic only for you Order Now So now let us start off with explaining a brief history for this successful company, along with all the data and records we were able to retrieve. A small coffee shop was opened in 1971 by three men, Zev Siegl, Gordon Bowker, and Jerry Baldwin in Seattleââ¬â¢s Pike Place Market; they named the shop Starbucks Coffee, Tea, and Spices. The retail company was successful in the sale of tea, spices, ground coffee, and roasted whole bean coffee. However, in 1980 Siegl sold his part of the business. In 1982, Baldwin hired Howard Schultz, a salesperson of plastic, into the Starbucks venture.After experiencing popular espresso bars in Milan while on a business trip Schultz discovers the potential for Seattle. Finally, Schultz shares his discovery of lattes and mochas with Seattle and the city instantly become fans of coffee (Gourmet Coffee Zone. com, 2008). Currently, Starbucks is enjoyed by millions of customers daily in over 50 countries and have facilities in more than 16,000 locations. Interestingly, the Starbucks name birth from the classic American novel, Moby Dick, written by the author Herman Melville.After the mid 80ââ¬â¢s Starbucks continued to be a success to coffee drinking through-out the United States and eventually, the world. Following is the history of Starbucks road to success (Starbucks Corporation, 2010). â⬠¢ 1987 ââ¬â Starbucks opens stores in Vancouver and Chicago. â⬠¢ 1988 ââ¬â Full-time and part-time employees are offered full health benefits â⬠¢ 1992 ââ¬â Starbucksââ¬â¢ common stock is being traded under the trading symbol ââ¬Å"SBUXâ⬠on the NASDAQ. â⬠¢ 1996 ââ¬â Begins selling bottled coffee drink through Pepsi-Cola. ? Japan store opens as the first store outside of North America 1997 ââ¬â The Starbucks Foundations is established to benefit the local community. â⬠¢ 1999 ââ¬â Promotes to grow coffee in an environmentally safe way by partnering with Conservation International. â⬠¢ 2002 ââ¬â Becomes licensed to sell coffee as Fair Trade Certified in other countries. â⬠¢ 2009 ââ¬â Starbucks is the worldââ¬â¢s largest buyer of Fair Trade Certified coffee (Starbucks Corporation, 2010). The Starbucks mission is ââ¬Å"to inspire and nurture the human spirit ââ¬â one person, one cup, and one neighborhood at a timeâ⬠(Starbucks Corporation, 2010).Starbucks has an Audit and Compliance Committee (the ââ¬Å"Committeeâ⬠) to oversee internal audits, external audits, and accounting and financial reporting activities performed by Starbucks Corporation. The Committee is responsible for monitoring the company by reviewing Starbucks financial information that is provid ed to internal and external users. However, the Committee ensures that integrity is practiced on the board of directors. Furthermore, if needed, independent auditors are not restricted but accountable to the Committee.Ultimately, the Committee carries the responsibility to provide advice and guidance to board of directors to avoid oversight (Starbucks Corporation, 2010). In 1992, Starbucks first day of trading began at $17 per share and closed at $21. 50 per share. Starbucks Corporations is listed under the ticker symbol ââ¬Å"SBUXâ⬠on the NASDAQ (Starbucks Corporation, 2010). As of September 28, 2008, Starbucks Corporationââ¬â¢s cash and cash equivalent was $269. 8 million for the end of the annual reporting period for 2008.At the end of the fiscal year of 2009, Starbucks reported a cash and cash equivalent of $599. 8 million on September 27, 2009 (Starbucks Corporation, 2010). In the Consolidated Statement of Earnings Report, the financial data included the specific fiscal years 2009, 2008 and 2007, and the net revenues, other operating expenses, interest income, interest expense, net income, and so forth. In another section, the data includes basic and diluted earnings per common share, basic and diluted weighted average number of common share outstanding.In the Balance Sheet section, the data includes working capital, total current assets, total current liabilities, long-debt and, shareholderââ¬â¢s equity, and cash dividends per common share, retained earnings. There is reference in the footnotes section that refer to further clarification on how the specified fiscal years as being restated and conforming to the adjustments, and refere ncing the goodwill and other intangible principles. The Cash Flows section data includes operating activities; net earnings such as, investment and financing activities, cash and cash equivalents and supplemental disclosure of cash flows.Finally the last statement represented was the Consolidated Statements Shareholderââ¬â¢s Equity. It presented the last three preceding 3 yearsââ¬â¢ common stock balance, net earnings, comprehensive income, and sale of stock and repurchase of common stock. Current Assets on a balance sheet are presented in order that allows them to be converted into cash easily, e. g. (cash, cash and cash equivalents, short-term investments, accounts receivable, inventories and property). Starbucksââ¬â¢ total current assets at the end of 2008 and 2009 reporting periods were 1,748. 0 and 2,035. 8 million.The two largest current assets reported by Starbucks in 2008 and 2009 were their inventory, which represented in millions totaled $692. 8 in 2008 and $664. 9 in 2009. Further, their total assets were reported as $5,672. 6 in 2008 and $5,576. 8 in 2009. Starbucks reported that their accounts payable had decreased from $324. 9 in 2008 to $267. 1 in 2009. Moving on, looking into Starbuckââ¬â¢s recent liabilities and the current net revenues shall be the next focal points for our executive summary. For Starbucks and the year 2008, this coffee franchise had a total current liability that equal to $2,189. million, then for 2009 Starbuckââ¬â¢s had a total liability of $1581. 0 million. The two largest current liabilities at the end of 2008 includes: notes payable/short term debts and accrued expenses throughout Starbuckââ¬â¢s business cycle for 2008. For 2009, the two largest liability sections involved accrued expenses, along with other current liabilities that were not listed in details. For Starbucks, their grand total liabilities at the end of 2008s most recent annual reporting periods were $3181. 7 million. Finally, at the end of 2009, the grand total for liabilities came out to $2531. million. Now let us focus on Starbuckââ¬â¢s net revenue for the last three annual reporting periods. Within the year 2007, Starbucks had the total net revenue of $9411. 5 million, for 2008 the revenue was at $10,383. 0 million, than finally for 2009 their current revenue consisted of $9,774. 6 million. Going forward towards the net income, in 2007 Starbuckââ¬â¢s reported having $672. 64 million, for 2008 their income was at $315. 5 million, than finally in 2009 Starbuckââ¬â¢s jumped up in numbers with a total of $390. 8 million in current net income.The change in dollar amount from Starbuckââ¬â¢s net income in 2008 to 2009 was an increase of $75. 3 million. With all this information and data collected and analyzed, it is interesting for us as a Team to visualize just how complex and accurate accounting has to be, especially for such a large corporation! All financial information must be taken into account, and leaving out any details, no matter how small they may be, is likely to change the current information which leads to confusion and inaccurate reporting.For an organization as immense as Starbuckââ¬â¢s, it takes time and commitment to ensure everything department runs efficiently, and for all the coffee lovers out there, weââ¬â¢re sure theyââ¬â¢re very grateful indeed. How to cite Executive Summary on Starbucks, Papers
Friday, December 6, 2019
Success Careers Increasing Global Economy ââ¬Myassignmenthelp.com
Question: Discuss About The Success Careers Increasing Global Economy? Answer: Introducation According to the 2017 ATO graduate job position, the attributes that the employers are looking for when hiring recent graduates encompasses better educational background that will enhance their growth and productivity (Armendriz, and Labie, 2011). Diverse employers also look for quality skills and experiences on each predetermined field because this aspect will enable the company continues with its operation. Accounting or Commerce is one of the ATO graduate program stream that I am interested in because it prepares me for successful careers in the ever increasing global economy. The program also provides me with wide skills and knowledge that will assist me in making decisions about investments. Accounting or Commerce graduate program stream is an important program because it prepares me for successful careers in the ever increasing global economy. In this program, obtaining a wide range of chronological learning and understanding of accounting, comprising of a logic of development overtime, and a gratitude of the cultures (Awrey, Blair, and Kershaw, 2013). Funds management is one discipline specific skills needed for accounting concept. This is because it enables an individual to have a better knowledge in the management of personal and company funds to ensure that there is the reasonable utilization of available funds in profit making portfolios. Consequently, attaining the confidence to assume self-directed knowledge, making the utmost efficient use of resources and time, and gradually defining individuals goals and questions are some of the transferable skills needed. This is important because an individual who has a significant interest in accounting will have the capability to utilize the skills in his or her day to day business operations (Chen, Shin and Yang, 2012). Analytic skills gained from the program will enhance the capability to understand and synthesize complex content, problem solving, deliberate the big image while managing particulars, apply innovative research approaches, make resolutions consistently about theoretical information, and exercise best judgment. Basically, I believe that I meet the ATOs expectations because my strengths lie in my academic background and the ability to engage myself with the program (Bowie, 2017). During my class period, I joined the International Business Program and Entrepreneurship class (Chun, Shin, Choi, and Kim, 2013). This was important to me because I realized that the skills and knowledge I gained from the program could assist me in my ambition of becoming a great accountant, bank investor or a business person. The ability to understand as aspect easily would also enhance my expectations, accounting skills needed for the program was instrumental because of the capability to adapt and learn at a great level, self-confident, and respond suitably to large extents of information that were needed. Possession of the required skills and knowledge will enable individuals in the organization to perform their duties with minimal supervision and ensures higher production of the company (Christensen, Peirce, Har tman, Hoffman, and Carrier, 2007). This is vital because having a strong academic base from a higher institution will provide the needed skills that will be utilized in the day to day employment opportunities. Ability to communicate is another strength. This is vital because it enhances my ability to rationally organize diverse material for other, enable discussions and speak up efficiently. Basically, my strengths lie to this aspect because it often enhances the capability to work with others in the work station. In this case, conflict resolution is an area that I need improvement because resolving diverse conflicts that arise in the organization is a significant activity that is needed for each employee. Employers often need conflict solving individuals because they will enhance unity among other employees in the work places (Armendriz, and Labie, 2011). Ethics and integrity are vital aspects because of control of these appropriate professional and personal values and the capability to make better decisions based on these in work connected situations. Basing on the relevance of this case, learning MAA250 will help me meeting ATOs expectation by providing me with necessary skills that are needed by the organization. It will also offer me the opportunity to develop my career in a dynamic and high-profile national organization which provides diverse work experiences that prepare an individual for exciting career paths. From the action plan perspective, the action plan is still appropriate because it basically offers me with the suitable guidelines that guide me in my day to day operations. Action plans aspect should be maintained and used effectively because it guides us on most of the operations (Boatright, 2013). This document lists the steps that should be taken so as to attain a specific objective. This action plan is appropriate because it helps us to elucidate the resources needed to reach the objective, formulate a framework when precise tasks needs to be accomplished and determine the required resources. Since I joined the first year, I have further developed KSAs. Action plan ATO position learning: Basing on the aspect that most of the employees presently work below production level, my goal is that by February 2018, I will improve my capability in my work. I will quantify the progress towards these objectives via monthly evaluations. Professional practice: In order, to attain this objective,ATO will offer me with knowledge that consist of writing prospects on a monthly basis, comprising of skill-directed from accounting or Commerce program (Ferrell, and Fraedrich, 2015). I will monitor my accounting or commerce graduate program learnings by tracking the frequency and type of my duty and gathering a section of the response that I offer. Action Text: Activities/experiences Timeline (or) Frequency: Start preparing my networks and business relations T2 Study starts with selecting Accounting as Major subject Make Deakin Talent profile, LinkedIn profile, Curriculum Vitae Get real life working experience January Working with associates to share ideas based on the accounting or commerce program. Look For Internships in Accounting, volunteer work, try to enter the industry This activity will offer us with better skills and knowledge needed for our work. February - March Plainly model the mechanisms of a high quality open feedback and create opportunities to exercise these at work at least monthly. Exemplars and strategies developed with colleagues, March - April Research in for the future expectations of the industry and its trends This will assist me to gain required skills April - May Make full use of time and opportunity by getting work experiences at training, part-time job, internships, etc. This activity will offer us with better skills and knowledge needed for our work. May - June Try to build up the soft personal skills Exemplars and strategies developed with colleagues, June - July Get real life working experience Achieve good results July - August Try to build a strong character in the organization working with my other colleagues This will assist me to gain required skills August - December Provide managers with explicit feedback on their open responses. Plan for future (Next 12 months) This will assist me to gain required skills February - January Part B: ATO Tax Fraud Scandal In May 2017, the Australian Tax Office (ATO) was involved in the largest tax fraud worth US$165 Million. The scam was a conspiracy to divert Pay As You Go withholding tax that was owed to the Australian Tax Office (ATO). The operation is believed to have run from June 2016 to May 2017, and the scam basically raised an amount believed to be US$165 Million (Musa, 2015). The scammers took control of the Plutus Payroll Australia which was a firm that offered administration of payroll services for legitimate customers and larger cooperate, employers. In this case, the scammers set up many second tire firms into which they basically installed unrelated small time crooks and firm directors that would enable them disguised their involvement in the conspiracy. Plutus would transfer the payroll money to the second tier firm where it would pay the customer's firms payroll as needed but it would only forward part of the Pay As You Go contributions to the tax man (Jamnik, 2011). The funds dishone stly retained by Plutus and the second tire firms were transferred to the scammers through fake invoices or other bank accounts utilized to fund their lavish lifestyles. After reviewing Australian Tax Office (ATO) Code of Conduct, developing better security and use of biometrics could basically be enhanced so as to prevent such fraud and scam activities like the recent Australian Tax Office (ATO) that happened in May 2017. This security aspect will basically enable companies or tax collecting organizations from losing any of its funds through the scam. Strict measures could also be enhanced where an individual working with Australian Tax Office (ATO) is found guilty should be prosecuted and jailed on a lifetime basis. According to the scandal, the main cause of this scam was the potential loophole that enables the perpetrators to carry out the activity (Bowie, 2017). The connection and relationship between the chief perpetrator and the ATO deputy tax commissioner were also the main cause of the fraud because the scammer would get access to required files, checked restricted information of the office tax files and thus obtain viable data that aided in the fraud activity (Trevino, and Nelson, 2016). The scam had a big impact because the country lost most of its funds that were utilized by the perpetrators to fund their lavish lifestyles. From the scam, it was learned that most of the funds get lost through n authorized access to the restricted data and that proper measures should be laid up so as to prevent such activities from happening in the near future. According to the research, the corporate culture at the Australian Tax Office (ATO) is that the organization attempts to ensure that it collects enough funds for the country to ensure smooth provision of services to its citizens (Cragg, 2005). Australian Tax Office (ATO) ensures that there is transparency in its operations and that there is an equal collection of taxes from both individuals and the companies. Australian Tax Office (ATO) mission statements accentuate in contributing to the social and economic well-being of Australians by fostering willing participation in the tax and superannuation systems. Its core values involve being a leading superannuation and tax administration known for the contemporary services, expertise and also integrity for the Australians (Woodbine, 2004). According to the website, its ethos accentuates of easy goals for Australians to participate so as to have respectful and purposeful relationships. The recent Australian Tax Office (ATO) tax scandal should be the main topic in the contemporary business world because being accountants; we should ensure that we try to avoid such unethical cases because it often affects the credibility of organizations and that there will be less trust from its shareholders. Graduate employees seeking employment should basically explain how such ethical cases should be handled and reduced because most unprofessional and unethic al activities such as fraud often reduce credibility and confidence from its shareholders (Crane, and Matten, 2016). From the ELI lens report, I have been able to obtain diverse knowledge that most of the frauds carried out by organizations are usually as a result of the company employees. In the business world, we should ensure that proper managements of funds and employees have been intensified because it will enhance strict prevention of such unprofessional and unethical activities. The report has basically assisted me to gain more insight in making ethical decisions when carrying out a business or even seeking portfolio to initiate (Rooney, Mandeville, and Kastelle, 2013). Unprofessional and unethical activities should be avoided significantly because it affects the company productions and also my confidence level. My ethical lens findings may assist me to enhance the cooperate culture at the Australian Tax Office (ATO) by prioritizing the pressure between sensibility and rationality as well as equality and autonomy which will be done through paying attention to beliefs, attitudes, and behavior in the organization. This will assist me to carry out my duties effectively if I successfully gained employment with the organization. From the ethical lens, it came to my surprise that following the community wisdom and sensibilities so as to exemplify the virtues that add up for excellence in the society is an important aspect (Cragg, 2005). In this particular case, my ethical path is considered to be the best method to be utilized so as to become ethically aware and mature to my capacity to make future ethical choices in my career. Less practical activities globally about ethics can be some of the weaknesses that may basically hinder the capacity to make future ethical choices because of lack of enough information about ethics and being professional in the business world. The highlighted ethical sensibility has made me view my future job application and roles differently; this is because my profession involves being accountable to both the company and the shareholders. Shareholders expect me to be transparent and ensures that the company financial statements show the true picture of its financial statements (Oh, Park, and Ghauri, 2013). The financial statements should be prepared in accordance with the set guidelines from the FASB. Any unethical and unprofessional behavior strongly affects the company operations because in most case it reduces the credibility of its operations and that most of its customers will also lose confidence in its products. References Armendriz, B. and Labie, M., 2011.The handbook of microfinance. World scientific. Awrey, D., Blair, W. and Kershaw, D., 2013. Between law and markets: is there a role for culture and ethics in financial regulation?. Boatright, J.R., 2013.Ethics in finance. John Wiley Sons. Bowie, N.E., 2017. Business ethics: A Kantian perspective. Cambridge University Press. Chen, H.G., Yu-Chih Liu, J., Shin Sheu, T. and Yang, M.H., 2012. The impact of financial services quality and fairness on customer satisfaction.Managing Service Quality: An International Journal,22(4), pp.399-421. Chun, J.S., Shin, Y., Choi, J.N. and Kim, M.S., 2013. How does corporate ethics contribute to firm financial performance? The mediating role of collective organizational commitment and organizational citizenship behavior.Journal of Management,39(4), pp.853-877. Christensen, L.J., Peirce, E., Hartman, L.P., Hoffman, W.M. and Carrier, J., 2007. Ethics, CSR, and sustainability education in the Financial Times top 50 global business schools: Baseline data and future research directions.Journal of Business Ethics,73(4), pp.347-368. Cragg, W. ed., 2005.Ethics codes, corporations, and the challenge of globalization. Edward Elgar Publishing. Crane, A. and Matten, D., 2016. Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford University Press. Ferrell, O.C. and Fraedrich, J., 2015.Business ethics: Ethical decision making cases. Nelson Education. Jamnik, A., 2011. Business ethics in financial sector. Economic Research-Ekonomska IstraÃ
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