The Leadership Member Exchange Theory

The Leadership Member Exchange Theory There are different leadership theories that have been proposed. Some of these are the leadership member exchange theory, transformational leadership theory, path-goal theory and situational approach theory. In this paper the above four theories will be studied in seeking to help the students have a deeper insight into the leadership styles and where they are best applied. Leadership-member exchange theory Also known as LMX or vertical dyad linkage theory it seeks to describe how leaders in groups are able to maintain their position by having tacit exchange agreements with their subordinates. Through the special relationship with the leader the in-group members have access to high levels of responsibility, are influential in decision making and are also able to access resources. However, the members of in-group pay for this privilege by working hard, being committed to task objectives and also share more administrative duties. In addition, these members are also expected to show loyalty and commitment to their leader. On the other hand, the members of out-group have little responsibility, have little influence in decision-making and find it hard to access the resources. The LMX process according to House (1971) has three stages and starts when one joins the group. The first one is the role taking where the member joins the teams and the leader examines his or her capabilities. It is then that the leader decides whether to give this member an opportunity or not. Knox and Inkster (1968) argue that during this stage it becomes important for the leader and the member to lay down a foundation on rules of engagement. The tacit agreement takes pace in the second phase where the informal arrangement takes place between the leader and the member. The role is created for this member, which also comes with benefits. In return this member is supposed to pay by being dedicated and being loyal. Linville, Fischer and Salovey (1989) observe that at this stage trust building is pivotal. As such if the leader feels betrayed he or she is likely to demote the member to the out-group. This stage also involves other factors such as relationships and the similarity with the leader. A member who has similarity is likely to have positive relationships according to this theory. Similarly, in the case where the leader and the member are of same gender this relationship is also likely to be positive as this informal arrangement is often built on respect. More over, this relationship is likely to be affected by culture and race. According to Lippman (1982) the third process in LMX theory is routinization. It is in this phase that a continuous social exchange between the two parties is established. This relationship is built on trust and there is a tendency to find a member of senior teams having similarity with their leader. Maas, Ceccarelli and Rudin (1996) add that the members are reasonable, sensitive, empathetic and are able to follow the idea of their leader. On the contrary the members of the out-group have opposite characteristics. In particular, they are likely to be aggressive, sarcastic and egocentric. Lippman (1982) describes the in-group members as having more confidence, more involved, communicative and being more dependable. In addition, these members go beyond their formal job description and as such the leader reciprocates by expanding their role. The members of the outer group are less compatible with the leader and just report to work, carry out the responsibilities given and go back home. Ainslie (1974) is of the opinion that under this theory the member of the in-group is more productive owing to this social exchange with their leader. Indeed, under LMX there is likely to be less workers turnover, more positive performance, more positive performance evaluations, more promotions, greater participation and support for the leaders vision and positive job attitude (Ainslie, 1975). This theory has strength as those who contribute more are able to enjoy more benefits than new members of the out-group. It identifies the dyadic relationship and underlines the importance of effective leader member exchanges. However, the leaders need to be careful on whom they allow in the in-group and should only bed one on the work performance only. This should not be based on race, ethnicity, sex or religion. The critics of this find it unfair as the members are treated unequally. Transformational leadership According to this theory transformational leadership is a process that changes people. It entails dealing with the emotions, values, standards, ethics and long-term goals. The followers motives and needs are satisfied by having a visionary leadership. The two parties are bound together in a transformations process. According to Bass (1990) the leaders transform the followers through: Making them aware of the importance and the value of the task. Making the followers understand the importance of focusing on the organizational goals rather than individual interest Activating their high-order needs In his argument Bass (1990) finds that charisma is necessary as it helps to invoke positive and strong emotions. In addition, it also causes the followers to identify with the leaders. Charisma is defined as a personality characteristic and gives the holder superhuman powers. It is only possessed by a few and is often regarded to have divine origin. The writer further argues that authentic transformational leadership is based on idealized influence, intellectual stimulation, inspirational stimulation and individualized consideration (Ainsworth, 1963). The idealized influence describes the leaders who have strong role models characteristics. The followers are happy to identify and emulate these leaders. Through inspirational motivation the leaders communicate their high expectations to their followers. They followers become inspired and become a part of the organizations goal and vision. On the other hand, through the concept of intellectual stimulation the followers are made to be mo re creative and innovative (Graen Cashman, 1975). This is achieved by the leader giving them the right platform where they challenge their own beliefs and values. The followers are also able to question the values of their leader. By individual consideration the leaders provide an enabling climate in which they listen and address the individual concerns raised by their followers (Granovetter, 1973). This also based on the three moral aspects which include The moral character of the leader The ethical values in the leaders vision. This may either be accepted or rejected by the followers. The level of the morality of social ethical processes that the followers and the leader use. However, Burn (1978) looks at transformational leadership as a prowess in which the leaders and followers are engaged in the mutual process of uplifting, motivating others and lifting up the morality. This theory assumes that a leader who has a high moral position is likely to attract a following. It could also be argued that the leaders appeal to the higher ideals and values which the followers are highly attached to. The followers have a shared background on social values and this encourages them to collaborate rather than each following his or her individual interests. It could be argued that leaders who promote this leadership invoke motivation and instill sense of identity and meaning to the workers. According to a research by Bennis and Nanus the leaders had a clear vision of the future of their establishments (Ainsorth, 1978). In addition, they were social architects and motivated the workers by building trust. This is possible through making a clear position and standing by it. As Bailey (1985) puts it the leaders use creative deployment of self through positive self regard. According to North House (2007) the theory has been well researched since 1970s and shares similar idea with the expectations of the society. Moreover, this theory treats leadership as a process which takes place between the leaders and the followers. A big emphasis is also is put on the followers needs vales and morals. The cons of this theory are that the leader seems to work on his or her own and does not allow input from the followers. It is also elitist and undemocratic and is not likely to work where the decision making is supposed to be a shared responsibility. The four constructs; inspirational motivation, individualized consideration, idealized influence and intellectual stimulation are hard to measure. These constructs are also similar to each other and is hard to make out their difference. A questionnaire ideal for this theory Not at all once in while sometimes Fairly Often Frequently 0 1 2 3 4 Idealized influence (attributes) I go beyond self interest for the good of the group ___ Idealized influence (behaviors) I consider the moral and ethical consequences of decisions ____ Inspirational motivation I talk optimistically about the future ____ Intellectual stimulation I re-examine critical assumptions to question whether they are appropriate ____ Individualized consideration I help others to develop their strengths ____ Situational leadership The leader need not rely on transactional and transformational methods only and the best cause of action that leader has to take depends on situational factors. Some of the factors likely to affect the situational decisions include motivation and the capability of followers. Yukl (1989) identifies six variables. The subordinate effort is concerned with the motivation and the effort put. The subordinate ability and clarity is concerned with followers understanding their role and how to do it. The organization of work is important and looks at how the work is structured and also the utilization of resources. The other variable is the cooperation and the cohesiveness of the group. The availability of resources and support is also important. Finally, Yukl also cites external condition as the sixth variable and defines the need to collaborate with other groups. Tannerbaum and Schmidt (1958) found out that the forces in the situation, in the leader and the followers as the forces leading to the leaders action. Similar sentiments were shared by Maier (1963) who observed that leaders need to look at the possibility of the followers agreeing with certain a decision and also the importance of carrying out that task. As such the leader is encouraged to take a certain action to avoid the implication of failing to do so. According to this style the leader is meant to come up with the style of leadership depending on the willingness and the commitment of the follower in performing a particular task. Directing This becomes necessary where there is low competence and commitment from the follower. The leader is not highly concerned with the relationship between him or her and the follower but makes sure the tasks are carried out. This also becomes necessary as the incompetence is corrected by the role the leader plays. Take for instance a situation where instead of the leader taking a directing role, he or she seeks to find out the reason why the follower is not motivated and why he or she is not capable of carrying out a particular task. This could leave some work undone as the leader will refrain from assigning duties which he feels the follower cannot perform well. The followers also end up having low confidence which affects their output. Coaching This applies when the follower has some competence or is over confident on his or her capabilities. Telling such followers what to do may de-motivate them and resistance is likely to result. This makes the leader to look for an alternative on how to work, clarify and explain decisions. This calls for the leader to spend time listening and advising where he or she feels necessary. The follower is able to refine his or her skills through this coaching. Supporting This is necessary when the follower can do the job but is not putting in enough commitment. This case differs from the above cases as the leader is not concerned with showing the follower what to do. It also becomes important for the leader to engage with the follower to identify the reasons why he or she is refusing to cooperate. Motivation becomes the key to improving the followers performance. The leaders should take time listening and praising the follower whenever he or she makes an achievement. Delegating This according to Hersey and Blanchard (1999) is applicable when the follower is highly competent, is highly committed, is motivated and is able and willing to carry out the various tasks assigned. The follower should be left alone to go on with the delegated duties although a distant eye from the leader is necessary. This is necessary in order to monitor how the follower is progressing. Although the followers do not need support and frequent praise it is recommended for the leader to occasionally recognize their efforts. Normative model According to Vroom and Yetton (1973), decision on acceptance increases commitment and participation increase decision acceptance. The decision quality helps in selecting the best alternative and is applicable when there are several alternatives. This becomes necessary when there are serious consequences for not doing so. The decision acceptance on the other hand is concerned with the acceptance of the decisions the leader makes. Leaders should focus more on decision acceptance than decision quality. Vroom and Yetton (1973) came up with five different decision procedures. The first one is when the leader knows information and then makes the decision alone. The second one is when he or she obtains the information from the followers and then makes the decision alone. These two are autocratic and the followers are sidelined in the decision making. The leader may also opt to share the problem with the followers individually. He or she then listens for their input and makes the decision al one. Alternatively the leader shares the problem with the followers but this time as a group. He then notes down their ideas but makes the decision alone. These two procedures are consultative and the participation of the followers is valued. Finally the leader may shares the problem with the group and the decision is arrived at through consensus. However there are situational factors that are likely to affect these five alternatives. The first two methods are not recommended when the followers possess useful information. In addition, this it is not also recommended when the decision quality is pivotal. When the leader sees decision quality as vital but the members do not then group based decision making should be avoided. This is necessary in avoid the implication of the bad decision making where a consensus solution is arrived at. On the contrary, if the leader feels he or she lacks the right skills and information to handle an unstructured problem a collective a decision arrived through consensus becomes appropriate. Similarly, when the decision acceptance is important and the followers are likely to resist an autocratic decision a leader then the first two methods where the leader sources information from them and then makes the decision are inappropriate. When decision masking is highly valued and the members are unlikely to acceptance each others idea then it is in-appropriate to use the autocratic methods or share the problem with them individually. This is because the differences are unable to be resolved if these methods are used. When the decision quality is not essential but decision acceptance is paramount then a group based decision becomes a must to avoid disgruntled followers. The same case applies when the decision quality is of essence and the followers consent with this. Path-Goal Theory The theory was inspired by Mark G. Evans from the expectancy theory. The perception of the degree to which a particular will result to a certain outcome is important (Dawes, 1996). The leaders behavior should be source of inspiration to the subordinates and should also be able to motivate them. The theory is based on the idea that the leaders should offer encouragement and support to their followers. This is ensured by rewarding the followers. The leader should also clarify the path to the subordinates so they can make a choice on their own. The leader should also remove the hurdles which stand on the followers paths. It is also worthy to point out that the leaders may opt to take a limited or full approach in supporting the members. For instance, the leader may give directions or offer hints. House and Mitchell (1974) argue that under this theory four leadership styles can be found. Directive leadership The leader guides the followers appropriately and directs them what to do. This may also entail offering them time-lines on the duties to be carried out and when. This is also recommended where the task given to the members is unstructured. As such the followers are likely to find it hard understanding the role required Participative leadership The leaders also consult with their followers before arriving at a decision. This becomes even more important when the insight from the members is likely to be invaluable. Supportive leadership In increasing the followers work performance it is necessary to show concern for their welfare. The leader should also create a friendly working environment and this is especially recommended where the work is stressful. Achievement-oriented leadership The leader sets challenging goals in work and for self-improvement. In such an instance, the leader sets high standards which the followers are encouraged to attain. The leader also places a lot of faith in their ability to perform the tasks assigned. When the role is complex this method becomes appropriate. The leaders are meant to show the way which the members are expected to follow. The leadership should have foresight and should be able to see the way of achieving goals in future. The followers depend on the leader for the guidance. It also worth mentioning that this theory assumes that the leaders change their leadership styles according to contextual factors. The theory proposes two contingency variables; environment and follower characteristics (Evans, 1970). These variables affect the behavior outcome relationship. The environmental factors determine the type of leader behavior which is appropriate. This is necessary in order to maximize the follower performance. On the other hand, the follower characteristics are concerned with the locus of control, perceived ability and experience (Deci, 1971). These four styles are receptive to the needs of the followers and adapt towards the prevailing situation making the leader to be more effective.

Water Rocket Dominant Modification Factors

Water Rocket Dominant Modification Factors Bryan Conston Water rockets tell the story of a wet launching period: the liftoff, height climax (apogee), and the momentous landing all are viewed at an observer’s glance. Of course, some â€Å"stories† come out to be more surprising and startling than others because of the ingredients. In a perfect physics world, about any rocket could soar to its maximum potential. Truly this is not the case for the real world, where wind and weather could mean the difference in a water-limited rocket’s success or failure. Water may leak out of the rocket. The bottle may explode suddenly due to hot air or the amount of pressure fixed in its frame. Though anything can hinder a rocket from it’s planned altitude, there are ways through applying water rocket knowledge to counteract it for good: adding modifications to the rocket. As the question was answered about whether modifications to a two-liter bottle would be beneficial to flight altitude—it is absolutely necessary—the real question springs forward: â€Å"What modifications can we use to a plastic bottle?† There are countless variables regarding water rocket propulsion, such as how much water should be applied. Necessity is the mother of invention for designing water rockets, so with basic adjustments to the bottle rocket, testing the improvement would be much easier. Still, though, some modifications may hurt the condition of the rocket. For several pieces of a water rocket design, nifty and thoroughly examined modifications of fins, nozzles, and the bottle itself will be a key factor in its success. In the livelihood of summer, water makes way for an awe-inspiring experience: water rocket launching. Feeding the excitement of several teachers, children, and parents, water rockets fascinate schools and colleges with its handy demonstration of physics. The process of constructing a water rocket requires a little more than a bottle, nozzle fins, and a creative mindset. However, most participating in the mechanism would hope to watch the rockets as they â€Å"send them skyward†, as water rocket enthusiast Barbara Wolcott encourages (screen 1). How does this specific journey of the rocket—its propulsion—take place? There are always things to consider about constructing a rocket, for with everything there is ways to improve the rocket’s condition. The pounds per square inch (PSI) should be a level pressure for the water to cooperate with Newton’s third law of opposite reaction, and the water needs to maintain a flow with the nozzleand so on. The launch depends on several variables and add-ons that would enhance the flight experience, such as nose cones. The most dominant components of the rocket launcher—the nozzles, fins, and bottle—act as a major collective force for influencing the rocket’s successful propulsion, protection, and flight height. One of the most dominant modifications that should be made to all rockets is the nozzle. Brad Calvert claims that a good nozzle produces rapid but brief acceleration, at times lasting â€Å"only a few hundredths of a second.† (Calvert 5). A nozzle is simply a mechanical device used for controlling the fluid of the water rocket to allow it to build launching energy. While we may need fins, a durable bottle, and a dependable launcher, a rocket without a nozzle is one that will cause excessive errors like leakages. Thrust, the rocket’s force of action between the water and the bottle, is generated primarily by the nozzle. Truly, the big factor is the nozzle type. Restricted nozzles provide longer flight duration, while an open neck nozzle allows it nearly any time to pressurize, thus creating a problem for some launching tubes.. Also, nozzles depend on length and diameter. For instance, a full bore bottle is the standard neck opening of a PET bottle that is 22 mm long. Oth er modified nozzles include a Gardena nozzle with quick connectors or a Maxi-Flo nozzle with a large aperture. With these nozzles, the propulsion depends on the nozzle size: larger nozzles run the risk of leakage, thus weakening any chance of a high altitude. A modified nozzle is an excellent start towards a high-quality rocket. Even a bare bottle can launch off, but countless avenues of error could easily tamper the flight as a whole. This because rockets follow the rules of aerodynamic stability. According to Brad Calvert, the stability of the water rocket depends on the next dominant factor: fins. With overly restricted nozzles, larger fins at the rocket’s rear â€Å"are required to counteract the turning forces created at the front† (Calvert 6). Without fins, the rocket cannot balance it’s weight end to end, ruining any chance at a successful air travel. Moreover, if the fins are to be the power of stability, then they must be used correctly. Once the fins’ drag is minimized, they do all the necessary flight work by giving the rocket a nice, straight flight (often the flight will fall nose down as well). Fins make for the most important modification as far as safety goes. Without them, the rocket could ricochet somewhere and cause bodily injury to bystanders. Fins come in many sizes and shapes, and light tape works great as an adhesive. The ultimate goal of fin construction is minimizing the drag they create by keeping them small and thin. Manilla folders, soft cardboard, and other sturdy materials would work for fins effectively. A cylindrical fin may be â€Å"the easiest way to achieve stability with a restricted nozzle rocket† (Calvert 7). Truly, the fins embody a powerhouse for the stability and convenience of a bottle rocket. The classification of the bottle is critical to the success of the flight also: determining the brand, weight, and dimensions play collectively among other factors to produce the greatest apogee. As water forces out of the rear, the rocket’s weight slowly decreases as a function of time. The air shoving the water forces both the water and air outside the nozzle and creates a force that is equal in magnitude but opposite in direction, propelling the rocket upwards. This would not work effectively without an evaluation of the weight. Adding weight should be a caution—the lower the rocket weight with a constant water supply, the better launch. Extra mass should be attached to precise areas (such as fins should be placed lower on a larger rocket) for a balanced center of mass. Lightweight adhesives should be applied, but no hot glue should be used as it rips through and softens the bottle’s plastic frame. Using additional water should be a concern as well.. As Leo Singleton put it in his Bottle Rocket Handbook, â€Å"water is thrust, but it also adds excess weight† (Singleton 16-17). Balancing between thrust and weight is the best option. Usually 50% of the rocket should be filled with water, regardless of dimensions. Most people would of course use a two liter bottle for a water rocket base. This brings a higher concern for the fins’ shape. A two liter bottle has a relatively small distance end to end but a relatively large diameter compared to other successful rocket bottles. It is often said that long and thin water rockets â€Å"are easier to make stable† than â€Å"short and fat ones† (Water- Rockets Science for Hobbyist, Students, and Teachers of All Ages 1). This would be explained through several simulations showing a trend in rocket length and apogee, with increasing length without other modifications. Usually, the water rocket length will be manpower for the flight height, bringing positive correlation to the rocket’s trajectory. Also, the bottle’s brand would need to be carefully observed. Several experiments from multiple expert rocket launchers, including research done at college sites, yield that generic bottles cause more excessive leaking than brand name bottles. Leakage greatly reduces flight command, and bottles like Dr. Thunder and Mountain Lightning were shown to leak heaps of water (sometimes to its entirety) due to a larger nozzle opening. It’s best to use bottles that are made to contain carbonated drinks, for other bottles are not made to cope with the pressure used. Broken bottles should never be used. They are easier to explode randomly, so making sure the bottle is firm to the touch and durable is a sure way to increase safety to launching. Undoubtedly, the main factors that would make or break a water rocket’s success would be the fins, the nozzle, and the bottle type. The fins act as a buffer for any unstableness and lower the chances of a crash-worthy bottle. Even more, the nozzle plays the role of controlling the ignition of the rocket. The dominator of the rocket—its bottle frame—is the basis for the concept of water rocket launching. For several water rocket enthusiasts, starting with these modifications would make the best of any experiment of water rocket propulsion and the physics behind it. Works Cited Calvert, Brad. Water Rocket Book. N.p., n.d. Web. 8 June 2014. Singleton IV, Leo C. Bottle Rocket Handbook. N.p., 2001. Web. 27 Jan. 2015. Welcome. Water-rockets Science for Hobbyist, Students, and Teachers of All Ages. N.p., 1997.  Web. 06 Feb. 2015. Wolcott, Barbara. ReadySetLaunch!! Scouting Magazine. Boy Scouts of America, 2006.  Web. 25 Jan. 2015.

Ann Hopkins Essay -- essays research papers fc

Legal Analysis Model The relevant facts According to the case, Ann Hopkins had worked successfully for Price Waterhouse since 1978 and was â€Å"nominated for partnership at Price Waterhouse in 1982.† (p. 1) Out of 88 candidates she was the only woman. In the admissions process, forms were sent out to all Price Waterhouse partners of whom there were 662. These partners then submitted their comments about the candidates. . Only â€Å"thirty-two partners, all male, responded about Hopkins.† (p. 5) The forms were then tabulated to achieve a statistical rating in order to determine if the candidate should be admitted to the partnership. Of the 88 candidates â€Å"Price Waterhouse offered partnerships to 47 of them, rejected 21, and placed 20, including Hopkins, on hold.† (p. 1) â€Å"Some candidates had been held because of concerns about their interpersonal skills.† â€Å"the Policy Board takes evaluations or a negative reaction on this basis very seriously,† even if the negative commen ts on short form evaluations were based upon less contact with the candidate than glowing reports on long forms evaluations based on more extensive contact. The policy board had however, recommended and elected two candidates "criticized for their interpersonal skills†. (p. 4) Approximately 1% of the 662 partners were women. Price Waterhouse â€Å"gave two explanations for this. One was the relatively recent entry of large numbers of women into accounting and related fields. The other was the success of clients and rival accounting firms in hiring away female potential partners.† (p. 4). After hearing that it was unlikely that she would ever make partner, Ann Hopkins decided to â€Å"initiate a lawsuit charging Price Waterhouse with sex discrimination†. She had been a valuable and productive member of the organization and it appears that she was denied admission as a partner since she did not fit the feminine stereotype. Critical issues – Legal There is evidence of Intentional Discrimination by Price Waterhouse and its employees based on sexual stereotype. Appropriate legal rules According to Corley, Reed, Shedd, and Morehead, (2001) â€Å"the most important statue eliminating discriminatory employment practices, however, is the federal Civil Rights Act of 1964, as amended by the Equal Employment Opportunity Act o 1972 and the Civil Rights Act of 1991.† The appropriation section o... ... order to examine and evaluate the ethical questions? The assumption that needs to be made in analyzing the case are that discriminating against an individual based on a deviation from the accepted stereotype for their gender is morally unacceptable. Ethically, what should be done? Price Waterhouse should educate its partners and employees about accepted work practices and should institute diversity training in order to educate members that stereotyping is unacceptable. Ann Hopkins should be admitted as partner to the firm and welcomed as a valuable addition to senior management. Works Cited Civil Rights Act of 1964. 2 July 1964. U.S. Department of State. 12 Sept. 2004. http://usinfo.state.gov/usa/infousa/laws/majorlaw/civilr19.htm Civil Rights Act of 1991. 8 March 1991. U.S. Department of State. 12 Sept. 2004. http://usinfo.state.gov/usa/infousa/laws/majorlaw/civil91.htm Harvard Business School. Ann Hopkins (A). Boston: Harvard Business School Publishing, 1991. Velasquez, Manuel G. (2002) Owen, C., (5th Ed.). Business Ethics Concepts and Cases. Upper Saddle River, NJ: Prentice Hall

A Comparison of This Perfect Day, Brave New World, and 1984 :: comparison compare contrast essays

This Perfect Day, Brave New World, 1984: Dystopian Masterpiece This Perfect Day belongs to the genre of "dystopian" or anti-utopian novels, like Huxley's Brave New World and Orwell's 1984. Yet it is more satisfying than either. This Perfect Day is probably Ira Levin's greatest work of his career. Levin's work, despite being written in 1970, is very plausible having realistic technology, such as scanners and computers which watch over the entire family, the entire population of the world. This novel could be used to show the dangers of a Utopian society as well as being full of anti-Communist and anti-racist sentiment. This Perfect Day also displays the feeling that communist and segregated institutions can be defeated, as the protagonist Chip over powers the "family" and their vile Uni Comp as well as rising above the segregated community he reaches after fleeing the family. This work could best be placed in an area of the curriculum where it is the students job to learn that although everyone might not be equal, nor should they be, they are st ill human and deserve to be treated with the respect and kindness we would expect to be treated with. This work could be used in conjunction with other works of literature that display the same ideals against communism and discrimination as well as a lack of compassion for others. Other works that could be used in cohorts with Levin's This Perfect Day, are Harrison Bergeron by Kurt Vonnegut and even the Handmaid's Tale by Margaret Atwood. Both of these novels show the dangers of trying to create a Utopian society and the chaos it causes. In Harrison Bergeron, handicapping has become an American institution and it is the governments responsibility to make sure that everyone is equal in every way which ends up causing chaos and rebellion. The Handmaid's Tale shows the dangers of when an extreme group takes over the United States after a nuclear holocaust, with women being placed in a submissive role to men, only being used to reproduce. This Perfect Day could also be used in a section with novels such as Uncle Tom's Cabin which portray the evils of racism and discrimination, just as the land where Chip ends up after escaping the family, is very racist and segregated. He is forced to endure the taunts and tortures of the folks who had fought Uni from the beginning, yet he rises above these bounds to return and destroy Uni Comp, thereby destroying the family.

Jazz Concert Review

Concert Evaluation Guidelines: MUS 2014: General guidelines to writing the paper. AFTER THE CONCERT Write your paper as soon as possible after the concert while the experience is fresh in your mind. What you include in you Concert Review will depend largely on the concert you attend. FORMAT Typed: double-spaced, 12 point, Times New Roman, one inch margins Title page: Concert title, performers (do not list performers in larger ensembles), date of concert, course number and section, your name, and date. Length: No more than three pages. Assemble: All concert reports must be stapled, with the concert program stapled behind your paper.Your name should be on each page, and also on the program. Programs: Attendance at a live performance is required; streaming concerts are not acceptable for this assignment. The concert program must be turned in with your paper; papers submitted without programs will not be accepted. Printed PDF programs and Xerox copies will also not be accepted. Be advise d that a well-attended performance may run out of programs; be sure to arrive early to get a program. STYLE Write your paper in the first person. This is about your concert experience and your reactions. Avoid jargon, slang, and wordiness.Points will be deducted for grammatical and spelling errors. CONTENT What do you include in your paper? The most important goal of the concert-going experience is to enjoy the music. If you are busy taking notes and trying to remember everything that you hear, then you are not listening and reflecting. There is not time to analyze the music in great detail in the context of a concert. The primary goals are to listen, enjoy, reflect, and to later articulate your impressions using musical terminology to the best of your ability through the writing of your Concert Review.What to include: Your paper should follow a standard format including an introductory paragraph, body (one paragraph on each work), conclusions, and a closing paragraph. Introduction: Include name of ensemble(s) and/or soloists performing and the genre of music being performed (eg. Swing, Latin, BeBop, etc.. ). Body: Dedicate one paragraph to each work of music. In each paragraph give the name of the piece, composer, and performer(s) (if different from one to the next). For concerts with several shorter works, these paragraphs will be brief. You MUST attend the entire performance. For concerts with several works, a minimum of 4 works is required) †¢ If possible, include historical context. Include the time period. Were there musical characteristics from that time period that you were able to recognize? Did the piece sound like other pieces in that time period that you heard in class? †¢ Most importantly, include your overall impressions of each piece. Did you like or dislike the work? What was it that you liked or disliked? Using musical terminology articulate to the best of your ability what you liked. †¢ Can you relate the piece to anything you have listened to in class? Had you heard the piece before?Conclusions/Closing Paragraph: †¢ Did you enjoy one piece of music more than others? If so, why? †¢ Have you been to a concert of this type before? †¢ How does attending a live concert influence your listening? †¢ What did you think of the quality of the performance? †¢ Given the opportunity, would you go to another concert of this type? Things to Avoid: †¢ Do not give a â€Å"play by play† of the pieces. â€Å"First the piano†¦ † â€Å"Next the Saxophones†¦ † then the percussion†¦. † †¢ Do not take unnecessary space with long lists of instruments, and performers. †¢ Avoid overused words like upbeat, smooth, entertaining, and cool. Avoid redundancies. For example, if an entire concert of music is from the Swing era, this does not need to be stated in each paragraph. †¢ Do not call a piece of music a â€Å"song† unless it has words an d someone was singing. †¢ Do not use additional sources without citing them. THE UNIVERSITY WRITING CENTER The University Writing Center is located on the bottom level of the Belk Library and Information Commons, in Room 008. Consultants will work with you one-on-one and provide assistance with style, organization, content, grammar, and documentation. For more information, visit www. writingcenter. appstate. du; or call 262-3144 to make an appointment. ACADEMIC INTEGRITY As a community of learners atAppalachian State University, we must create an atmosphere of honesty, fairness, and responsibility, without which we cannot earn the trust and respect of each other. Furthermore, we recognize that academic dishonesty detracts from the value of anAppalachian degree. Therefore, we shall not tolerate lying, cheating, or stealing in any form and will oppose any instance of academic dishonesty. This course will follow the provisions of the Academic Integrity Code, which can be found on the Office of Student Conduct Web Site: Jazz Concert Review Mus1104 Concert Review A Night of Jazz with the University Jazz Bands The concert I chose to attend was the University Jazz Bands’ Student Ensemble Concert on Wednesday, March 6, 2013. The concert featured two ensembles, both the Virginia Tech Jazz Ensemble and the Jazz Lab Band. At this concert, I was both a perceptive listener due to my knowledge of music and music performance, and a casual listener enjoying my friends performing a great concert. I enjoy my nature of listening because I can appreciate the music on many different levels, and get much more out of the performances than the casual listener.The concert was entirely jazz music, performing hits by Tommy Wolf, Duke Ellington, Mike Tomaro, and on. The ensembles varied in exact composition, but both contained: alto, tenor, and baritone saxophones; trumpets and trombones; drums, bass, piano, and guitar. A performer of every instrument had a solo and one point or another in the various songs, which provided not only a g reat chance to hear individual musician’s talents, but also a great opportunity to hear how the instrument itself can be used in jazz improvisation and how styles vary from instrument to instrument due to the nature of playing/performing them.There were nine songs performed at the concert, each with their own unique melody and form, but all following the jazz standards. The first song, â€Å"Rosewood,† was written by Woody Shaw and was performed by the Jazz Lab Band. The song features a fast presto tempo, fast with engineering and a driving bass line. A quarter of the way through the song, there’s a great trumpet solo blaring over a more subdued standard jazz riff, which goes straight into a tenor saxophone solo. The saxophone solo developed nicely upon the trumpet solo, both incorporating the first melody with some minor improvisations.The song had three themes, which were played in an ABACA pattern. The song was generally polyphonic, with one soloist or instru ment group playing a melody (theme) while the other instruments provided harmonies. The contrast between the trumpet section’s unity and the saxophones’ varying parts added depth to the song. The second song was â€Å"Dat Dere† was written by Bobby Timmons but arranged by Mark Taylor. In contrast to â€Å"Rosewood,† this song features a main theme that recurs throughout, with episodes throughout which develop upon the theme before it is repeated in its original form again.It featured a trombone solo which was unique to hear for me, because most pieces I’ve heard feature saxophone and trumpets but never a trombone. â€Å"Dat Dere† also features the typical saxophone and trumpet solos, however those follow the trombone. The tempo is more relaxed than that of â€Å"Rosewood† and is just below an allegro. However, the energy and enthusiasm of the musicians made it lively even though it wasn’t fast-paced. The third piece, Sammy Nest ico’s â€Å"Basie, Straight Ahead† also had a unique solo: the piano.The pianist had been switching between piano and keyboard for the first two songs, and in â€Å"Basie, Straight Ahead† finally got his time to shine. The piece emphasizes syncopation like none other, with the melody being one syncopated measure after another. There was great conversation between the saxophones and the trumpets, firing back and forth at each other with their music. The tempo was similar to that of â€Å"Dat Dere†. Towards the end, the drums really emphasize the syncopation by playing on the beat so that you can clearly hear that everyone else is off the beat.The next song the Jazz Lab Band played was â€Å"C-Jam Blues† by Duke Ellington, a classic jazz piece featuring a distinctive motif that is played over and over again. The theme is then developed upon by a few soloists, taking a simple two measure phrase and turning it into great ditty. The trumpet players make great use of Harmon Wah-wah mutes, keeping in the style of the original song by the Duke. Definitely the most laid back piece with regards to tempo, â€Å"C-Jam Blues† is definitely more bluesy than jazz.After the blues, the Band went into Tommy Wolf’s â€Å"Spring Can Really Hang You Up The Most† which ended up morphing into â€Å"Mercy, Mercy, Mercy† by Josef Zawinul. It opens with a beautiful slow piano solo which is quickly followed by a beautifully flowing saxophone solo. Definitely a song of polyphony to start, the saxophone soloist keeps going while the rest of the band accompanies quietly in the background. As soon as the solo is over though, the song quickly sped up and the background temporarily took over the melody, before the solo began some great improvisation upon the main theme.After the saxophonist, the drummer takes over for some great rhythmic variations. After a brief intermission, the Jazz Ensemble performed four pieces, which were al l more lively, energetic, and engaging than the first half. It was the Jazz Ensemble’s performance that I would recommend to friends, because it was much more enjoyable to watch and listen to than the Jazz Lab Band. Whether it was because of their bigger numbers or just a difference in personality of the performers, they were so much more energetic.The Ensemble’s first piece was â€Å"Max† by John Clayton, which gradually adds instruments in and gives a lot of attention to the saxophones by giving most of the melody and theme to them, unless it is being played by everyone. The trumpets break out their Harmon mutes again, which really does add a great layer of depth to the piece. The tempo was more casual than the other pieces which was a great way to relax into the second half. The next piece was â€Å"Lambeau Leap† by Fred Sturm, which quickly crescendos before a duet between the keyboardist and a trumpeter.Following them was a great guitar solo which wa s quite enjoyable, due to how great jazz guitar sounds. The theme was recurring, with an ABABA pattern throughout, with the B theme being improvisations upon the theme by soloists. The second to last piece was â€Å"Ice Castles† by Marvin Hamlisch, which was an incredible piece and was rich in melody and harmonies. Originally intended to be performed by a trumpet player Dave Detwiler, it was performed instead by the director Jason Crafton due to Mr. Detwiler getting stuck in Washington, D.C. from weather. The trumpet solos throughout the piece are quite smooth and beautiful, giving the piece a nice calm blues feeling. The piece is almost a concerto due to the nature of the trumpet solo. However, it was a great example of polyphony as the ensemble built underneath him, gradually growing in the number of people playing and in dynamic level, all the while accompanying the main trumpet’s theme. The final piece of the concert was â€Å"Minuano†, which is an intriguin g and difficult piece by Pat Metheny and Lyle Mays.Starting with a swirling almost klezmer melody. The song is led by a saxophone soloist until a trombone player takes over and leads the group. A theme and variation of sorts, the main melody is constantly developed upon by various instrumental parts, the tempo changing as they go, starting from a relaxed andante and quickly working their way up. The trumpets’ final use of the Harmon mute was quite enjoyable; a personal favorite of mine. All in all, it was a great concert, with much to talk about! It gave me a new appreciation for jazz music.

A Study on Accenture and an Analysis of its Ethical Culture Essay

The current paper intends to make an in-depth investigation and analysis of the ethical culture and performance of a large organization which can be a prospective employer to the members of the workforce. This paper will discuss on Accenture, as a competitive international company, and how it promotes ethical culture with its operations. Accenture is a global management consulting, technology services and outsourcing company. Dedicated to delivering innovation, it works in partnership with its clients to help them become high-performance businesses and governments. Accenture can muster the right people, skills and technologies to help clients improve their performance with deep industry and business process expertise, broad global resources and a proven track record,. Their â€Å"high performance business† strategy builds on their proficiency in consulting, technology and outsourcing to help clients perform at the highest levels so they can create sustainable value for their customers and shareholders. They discover new business and technology trends and develop solutions to help their clients using the industry’s knowledge, service-offering skill and technology capabilities. Accenture is known for their strengths that distinguishes them in the marketplace. They are known for their extensive industry expertise, broad and continuously evolving service offerings, expertise in transforming business outsourcing, history of innovation and implementation, including their research and development capabilities, on which they spend about $250 million a year, and the commitment of their employee to long-term development and their distinctive management team with such proven experiences. As professionals, we intend to pursue a career in an organization which will not only promise financial stability, but an organization which will guarantee professional and personal growth. An organization which will open us a world of opportunities, where we can harness our skills and discover more of our potentials and where we can find self-worth as being valuable assets for them. Most importantly, we should look for an organization which gives high regard to its environment and looks after the welfare of its people. Moving further along our career paths, one of our priorities is to have a clear layout of what we envision our future to be, one of the biggest concerns are the organizations that we might have the chance to work with, and Accenture has always been one of the top choices of professionals today. Many believe that Accenture works beyond the scope of their nature, with their excellent business performance and their involvement in ethical culture, Accenture is indeed a socially responsible organization. Body: Grounded in a set of founded values, Accenture have long embraced and consistently strived to apply these in their daily work, these core values have served as a range to guide their decision-making at a company and individual level. Together, they have put these values into practice and have constructed a deeply skilled, world-class and globally competitive company. Their steadfast dedication to these values is essential to ensure that they will operate with the highest ethical standards and achieve their vision, which is to become one of the world’s leading companies, bringing constant advancements to improve the world works and lives. These core values are as follows: First is â€Å"stewardship†, wherein they are geared to build a heritage of generations, acting with an owner mentality, developing people in everywhere they go and meeting their commitments to all their stakeholders, both internal and external. Second value is â€Å"best people†, in which they are dedicated to attracting and developing the best talents for the business, stretching their people and harnessing them to develop a â€Å"cam do† attitude. Client value creation† is their third value, in which they are focused in improving their clients’ business performance, creating long-term, win-win relationships and focusing on execution excellence. The next value is â€Å"one global network† which involves the mustering the power of teaming to deliver constantly exceptional service to their clients around the world. Another value is â€Å"respect for individual† in which they are geared to valuing diversity, ensuring an inclusive and interesting environment, and treating people the way they would like to be treated. Lastly but definitely not the least is â€Å"integrity† wherein they are engaged in inspiring trust by taking responsibility, acting ethically, and encouraging honest and open debates. An essential part of their identity is being a good corporate citizen. They support their people’s passion in bringing positive and lasting change to their communities, and they bring their efforts of corporate citizenship to the same principles of high performance that they apply to work with their clients. As a global organization, Accenture believes that they have a role; they have the responsibility to proactively engage with the communities they live and work. Corporate citizenship fosters motivation, employee pride and communal awareness through a methodical framework which, anchored by a strong set of core values and Code of Business Ethics, drives stability and precision across their businesses and workforces. One of Accenture’s policies is flexible working, which allows staff to spend more time at home and allows the company to retain key employees who may otherwise decided against working for Accenture. Accenture continually reviews how the employees are experiencing their flexible working arrangements to guarantee that changeover is as smooth and successful as possible for everyone involved. In line with the Core Value of Best People, Accenture identifies the priceless contribution of all its employees in attaining business objectives and be set to provide an environment which is both conducive and supportive to combining parenthood with a career in the organization. (http://www. wherewomenwanttowork. com) Since the paper intends to discuss Accenture as an organization who adopts ethical culture. We will be discussing what ethical culture in a generalized level is and how it can be achieved by an organization. What is generally referred to as â€Å"ethical culture† is actually a conception that puts together two distinct systems—ethical culture and ethical climate. It is of the essence to take a thoroughly look at both systems in order to fully comprehend â€Å"ethical culture. † Ethical culture looks at how an organization displays and teaches the extent to which it regards its values. Explicitly, the ethical culture of an organization: teaches employees whether doing the right thing matters; makes doing what is right expected; and includes formal ethics program elements, reward and punishment systems, and organizational myths. (ethical culture – executive summary. pdf). Ethical culture takes in the rules, roles, and values that inform ethical conduct. It is the circumstance of conformity behavior, risk managing, business strategy and growth. (http://www. itapintl. com/ethicalculturepractice. htm) An organization has to gauge and assess that culture in a manner that can then lead to realistic steps to closing gaps and reducing risks of unethical, if not criminal conduct, if it needs to manage its corporate culture to sustain ethical standards. The ethics of an organization are the composite of the ethics of its employees and managers. An organization needs to know whether its people embrace the values necessary to move the organization towards its ethical goals. An organization is only as ethical as its leaders. Leaders must not only demonstrate a high degree of personal uprightness, but must also represent the values necessary to create an ethical environment within the organization. Being respected encourages a sense of engagement and willingness to participate in building an ethical culture. Business leaders have thus a heavy accountability, but one for which they are more than ever well suited. Leaders have the command to contour the culture of their organizations. What is needed in the business world is a better perceptive of what ethical culture means and how business leaders can make the most impact. Leaders should work to create a values-based ethics program that also encourages compliance with the law. In addition, they ought to demonstrate their apprehension for the interests of internal and external stakeholders and commit to making the needs of others a business precedence (Trevino, et al. , 1999). Finally, they must remember that ethical leadership requires modeling, coaching, and careful communication. A dynamic ethical culture gives organizations a high degree of comfort that it can bear up challenges to its integrity. Best practices have shown that key attributes such as these point toward a healthy ethical culture: Employees feel a sense of responsibility and accountability for their actions and for the actions of others, employees freely heave issues and concerns without fear of retribution, managers sculpt the behaviors they demand of others, managers correspond the importance of integrity when making complex decisions, leadership understands the pressure points that coerce unethical performance, leadership develops processes to identify and remedy those areas where pressure points occur. h Employees and managers understand why doing the right thing is important for the organization’s long-term feasibility, and they have the strength of mind, audacity and independence to see that the right thing gets done in an ethical culture. An ethical culture supports self-governing thinking employees and managers who make decisions unfailing with the organization’s values. The challenge is shaping how to get to this state, and whether the tools in place to gauge and examine performance of the ethics program are adequate to gauge whether ample advancement is being made. Many organizations have set expectations for ethical behavior and are working towards maintaining a strong â€Å"tone from the top. † However, many of these same organizations really don’t know whether their employees and managers will demonstrate integrity in their actions when they are under pressure, and immediate business objectives loom large in front of them. As the former director of accounting at WorldCom, Buford Yates, Jr. said as he was sentenced to a year in prison for his role in the fraud, that when faced with a decision that required moral courage, he takes the easy way out. Corporate culture is made up of collective values of employees and managers that are reflected in their collective actions. Companies must therefore be conscious of the variety of values held by its employees if it is to be able to shape and guide its culture towards supporting the kinds of ethical behaviors needed to reduce the risk of ethics indignities and criminal prosecution. (http://www. workingvalues. com/Risk_WhitePaper. pdf) Culture is different, and is measured differently. An organization’s culture is not something that is created by senior leadership and then rolled out. A culture is an objective depiction of the organization, for better or worse. Culture is the sum total of all of the collective values and behaviors of all of its employees, managers, and leaders. By characterization it can only be calculated by criteria that mirror the individual values of all employees. Therefore, understanding cultural susceptibilities that can lead to ethics issues requires comprehension of what encourages all of the employees and how the innumerable of human behaviors and interactions fit together like puzzle pieces to create a whole picture of the organization. An organization moves towards an ethical culture only if it understands the full range of values and behaviors needed to meet its ethical goals. The â€Å"full-spectrum† organization is one that creates a positive sense of engagement and purpose which drives ethical behavior. A dynamic ethical culture gives organizations a high degree of comfort that it can endure challenges to its integrity. (http://www. workingvalues. com/Risk_WhitePaper. pdf) Most of the organizations have a policy that proscribes retaliation against those who bring forward apprehensions or claims. On the other hand, creating a culture where employees feel secure enough to admit inaccuracies and to raise uncomfortable issues requires more than a policy (Legal Risk Management) and â€Å"code training† (Integrity Risk Management). To truly build up an ethical culture, the organization must be aware of how their managers deal with these issues up and down the line, and how the values they exhibit impact preferred behaviors. The organization must understand the demands its people are under and how they act in response to those pressures. The organization must know how its managers correspond and whether employees have a sense of responsibility and purpose. Determining whether an organization has the capabilities to put in place such a culture requires cautious assessment. Like do employees and managers demonstrate values such as respect? Or do employees feel accountable for their actions and feel that they have a stake in the success of the organization? These factors may well determine the success of â€Å"code training† on fear of retribution. Visibility sets in motion on with corporate executives. Everyone is in a unique position to demonstrate leadership on ethical issues, showing investors and the organization’s employees that ethics and values are inherent in the business. To create a culture of ethics, talk explicitly about ethics and values. Demonstrate values through every decision being made. Make certain that employees know that they can ask for explanation of policies or report possible wrongdoing or transgression without fear of retaliation. Through being an example, managers and employees will be better able to be aware of ethical issues and understand the company’s serious commitment to ethical choices. Good leadership is more than rousing speeches or motivating statements printed at the front of a company’s code of conduct. The employees may listen to what the management says but they will remember what they do. Ethical attitudes can’t be bonded onto the foundation of the organization—they have to be woven in. The management’s example and leadership will help to permeate the corporate culture with good ethical values. Upholding a strong ethical culture is indispensable for acting in accordance with with the laws and regulations, but this alone cannot be the stimulus for ethical culture building. Further than the large impact an organization’s culture has on the bottom line, the development of programs to cultivate ethical conduct must sustain a focal point on fairness, encouragement, and communication at all employee levels. Along these lines, employees must be given the suitable tools and representations to align their behavior with company culture and employ in ethical decision-making. The attitudes, choices, and actions of business leaders take part in a most important role in the creation of an organization’s ethical culture and environment; expectations for employees’ ethical behavior can only be set as high as the organization’s leadership is willing to meet. A leader’s capacity to consistently encourage ethical conduct in an organization is critical to making certain that employees understand how to make â€Å"doing what is right† a priority. (ethical culture – executive summary. pdf).

Full Disclosure Essay

Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users† (Kieso, Weygandt, and Warfield, 2007). Information that is relevant and important to users should be disclosed; unfortunately, some information cannot be quantified through financial data. Certain data cannot be included in the organization’s financial statements. The full disclosure principle explains how companies handle situations that cannot be explained in numerical terms but should be disclosed to the investing public. This paper will explain what is the full disclosure principle in accounting and why has disclosure increased substantially in the last 10 years. This paper will also address why full disclosure is needed and what possible consequences may occur if companies do not follow these principles. What is Full Disclosure?†The full disclosure principle calls for financial reporting of any financial facts significant enough to influence the judgment of an informed reader† (Kieso, Weygandt, and Warfield, 2007, p. 1282). For example, certain financial information does not directly influence specific journal accounts. However, these financial events may influence the future of the company’s or may influence how investors view the financial stability of the company. For example, a high-profile ongoing lawsuit may cause dramatic constraints on the company’s liabilities and assets if the company must pay high litigation fees and settlements. This type of information has a huge impact on how stable the company seems. Unfortunately, it will not be stated in the financial statements since the case has not been settled. According to the full disclosure principle, the company should disclose this type of information in the notes of the financial statements. This kind of information influences how investors rate the company’s financial stability and strategic future even though the company has not settled the case yet. Full disclosure also curbs fraudulent accounting acts that can be hidden or omitted from financial statements. Why Full Disclosure Increased Substantially in the Last 10 Years?The full disclosure principle has substantially increased within the last 10 years due to several reasons. One of the reasons is due to the wake of off-balance sheet financing made public by the Enron scandal (Kieso, Weygandt, and  Warfield, 2007). Fraudulent accounting acts made famous by the Enron scandal has prompted the industry to reinforce this principle. Consequently, the SEC called for an expanded disclosure in order to ensure that companies are disclosing all necessary information. By disclosing information that may affect users, companies comply with the increased reporting requirements recently made by the accounting profession. It also forces companies to disclose information that has the potential of having huge financial consequences to the business. Moreover, the complexity of the business environment, and the need for timely information has increased the need for full disclosure as well. As a result, the SEC enforced the full disclosure principle more fully to help monitor and control business organizations (Kieso, Weygandt, and Warfield, 2007). Why is Full Disclosure Needed?The Securities Exchange Commission (SEC) and the public have both called for the need to disclose accurate financial information that states all contractual obligations and liabilities must be reported. In other words, full disclosure is needed to ensure that organizations are disclosing all of the necessary information to help investors, creditors, and the public make better and wiser decisions regarding their companies. Full disclosure is also needed to ensure that companies do not commit fraudulent activities like the activities that were committed within the Enron organization. Full disclosure also helps investors determine if a company is as stable as the financial statements appear to be. Possible ConsequencesFailing to disclose items in financial statements can have several possible consequences. The Enron scandal shows how company executives can be held liable for fraudulent activity. Criminal and civil liabilities may occur if executives fail to disclose financial information that may mislead investors. Another consequence is losing public trust if an organization is caught not disclosing pertinent information. A company may lose high public opinion if shareholders are led to believe that the company was more profitable than what was actually occurring. Moreover, a company may not be able to recover from bad press, litigation costs, and government fines if caught not fully disclosing financial information. The Sarbanes  Oxley Act reinforces the consequences and punishments of not fully disclosing financial information. The main goal of this act focuses on deterring fraudulent acts and cutting down on poor reporting practices. CEOs and CFOs are held personally liable for the accuracy of financial statements; a forfeit of the CEO’s bonuses or company profits may be withheld if accounting restatements are made as well (Kieso, Weygandt, and Warfield, 2007). Independent auditors must be employed to ensure that accurate information is disclosed as well. Conclusion The full disclosure principle ensures that relevant and useful financial information is reported accurately to the public. Fraudulent accounting activity has called for stricter interpretations of this principle since criminal, civil, and SEC violations may occur if full disclosure is not followed. The Sarbanes Oxley Act highlights the consequences of not fully disclosing information. These strict guidelines show how the government has responded to accounting activities that attempt to hide certain financial activities. Accounting managers must be aware of the heightened need for fully disclosing all types of financial events or information that may affect the investor’s view of the financial stability of a company. References Weygandt J., Kieso D., & Kimmel, P. (2007) Financial Accounting and Accounting Standards. Intermediate Accounting (12th edition). Kieso D., Weygandt J., & Warfield T. (2007). Full Disclosure. Intermediate Accounting (12th edition).