Saturday, January 25, 2020

Diversity Management In The Workplace Commerce Essay

Diversity Management In The Workplace Commerce Essay Diversity management in the workplace has been one of many organisational issues due to factors such as globalisation and the emerging age, cultural and individual differences that emerge as a result of this new challenging world. The purpose of this essay is to explore the topic of diversity as it relates to the workplace by discussing perspectives from human resource management (HRM) perspectives and to investigate the barriers to workplace diversity. Through the discussion, the advantages of diversity will be discussed with an importance on the implications for the HR function of the organization. There is an intense need to identify the external and internal factors that influence the HRM functions and practices. The essay also identifies how successful companies like Telstra, ANZ bank and many others have managed the impact of various internal and external factors to become one of the leaders in their industry. Human resource management has achieved significant importance in rec ent years both in terms of theory and practice in corporations today that cannot be ignore as the importance of managing human capital in order to achieve their goals and objectives. Workplace diversity relates to the presence of differences among members of the workforce (DNetto Sohal, 1999). By creating diverse workforce organizations, they are able to make the ideas, creativity, and potential contributions inherent in a diverse workforce (Aghazadeh, 2004). Diversity in the workplace includes culture, gender, nationality, sexual orientation, physical abilities, social class, age, socio-economic status, and religion (Sadri Tran, 2002). These individual characteristics shape an individuals perception about their environment and how they communicate (Kramar, 1998). The action attempts to monitor and control diversity in an organisation and in doing so, senior management can affect the hiring and promotion of individuals (Sadri Tran, 2002). An organisation assumes new individuals or groups will adapt to the standard of the organisation, and will not resist due to fears of reverse discrimination (Sadri Tran, 2002). Valuing diversity can allow an organisation to focus the benefits of the differences, therefore developing an environment where all individuals are valued and accepted (Sadri Tran, 2002). Those members who feel valued to their organisation tend to be harder working, more involved and innovative (Agahazadeh, 2004). Valuing Diversity can affect employees attitudes positively, however resistance can be experienced due to a fear of change and individuals discomfort with differences (Sadri Tran, 2002.) Finally, managing diversity is when organisations build specific skills and create policies which obtain the best values of each employe e, which will create new ways of working together (Sadri Tran, 2002). It will provide an opportunity for organisations to manage a workforce which highlight both organisational and individual performance, whilst still acknowledging individual needs (Kramar, 1998). Although diversity has always existed in organisations, individuals tend to limit their diversity in order to conform to the rule of the organisation and fit into the stereotype of the typical employee (Kramar, 1998). Mismanagement of diversity as a result of unfavorable treatment can inhibit employees working abilities and motivation, which can lead to a lowered job performance (Aghazadeh, 2004). If an environment works well for employees, diversity will work against the organisation, hence the lack of an enabling environment (Kramar, 1998). These fundamental components of workplace diversity can be further viewed through the varying perspectives of union groups, HRM professionals and organisations. Management aims to maximise the contribution of all staff to work towards organisational objectives through forming guiding teams for diversity, training to improve languages and celebrating success. Unions however, implement diversity differently (Barrile Cameron, 2004). There are many HRM perspectives that relate to diversity management in organisations. Most of these HRM perspectives lead towards the contention that a successful diversity management policy can lead to a more competitive, functional organisation. In light of the perspectives and rationales discussed in the HRM literature, there a range of implications for HR managers concerning diversity in the workplace. Management of diversity relates to equal employment opportunity, but effective diversity management goes beyond the basic requirements of an equal opportunity workplace (Barrile Cameron, 2004). It is important for HR to determine an effective diversity management policy to be able to encourage a more diverse workplace. The most important job for senior HR managers is to consider how diversity will benefit the organisation and how to define its role in the context of the organisation (Kreitz, 2008). An organisations diversity policy should aim to establish an heterogeneous workforc e that is able to work to its full capacity in an environment where no member, or for that matter group of members, have an advantage or disadvantage based on their individual differences (Torres Bruxelles, 1992, as cited in DNetto Sohal, 1999). In exercising their role, HR managers must constantly apply the principles of diversity in order to maximise and sustain the benefits of a diverse workforce. This means HR managers need to be able to link recruitment, selection, development and retention policies to the overall diversity policy of the organisation (Yakura, 1996). Furthermore, the they should be carried out with a direct link to the overall business goals, the various shifts in the labour market as well as the more contemporary effects of globalisation (Cunningham Green, 2007). There are three initiatives that an organisation should utilise to increase the efficiency of its diversity policy. Firstly, there is a need for HR, when recruiting, to increase the representation in the workplace of historically excluded groups (Conrad Linnehan, 1995). Secondly, the diverse workforce needs to have the necessary empowerment to influence, or at least have input to organisational decision making (Cunningham Green, 2007). More strategic implications for diversity management exist that recognise the emergence of Strategic Human Resource Management (SHRM). Such implications include building diversity strategies into an overall future success plan, integrating diversity practices with senior management practices and encouraging career development opportunities for all employees (Cunningham Green, 2007). Ultimately, managing diversity should promote competitive edge in the organisation by recruiting the most appropriate people for the job regardless of their perceived differences (DNetto Sohal, 1999). ANZ ORG check anz, 2008 ANZ Bank has responded to the common trends of the Australian workforce with programs to attract and retain a diverse environment that reflects their customer base (ANZ, 2010). An organisation is focused on creating an inclusive culture where all employees are able to contribute, as they believe that diversity and inclusion are essential for high business performance (ANZ, 2010). By managing diversity within the organisation, ANZ is provided with the best talent and a wide variety of experience to achieve success within a global workforce. These organisations have made efforts to create a diverse working environment through varying HRM practices. For example, HRM within ANZ created the My Difference survey which surveyed more than 13, 500 employees (ANZ, 2010). Within this survey, HR is able to develop a demographic picture of the workforce and gather feedback on how their employees perceive diversity and inclusion within the organisation. ANZ also founded the Diversity Council, which introduces policies and sponsors events to create a more inclusive culture (ANZ, 2010). The council attempts to increase awareness by supporting events like the Australian Open where it is considered one of the worlds premier sporting events (ANZ, 2010). Its known as the Grand Slam of the Asia Pacific where the Australian Open has a strong Australian heritage, as well as having widely recognised appeal as a regional event in New Zealand, the Pacific and Asia.  ANZ will sponsor the Australian Open for 3 years from 2010 (ANZ, 2010). HR in ANZ has implemented a range of human resource strategies. Disability awareness, plans in the companies outline strategies to increase support and inclusion for customers and staff of the organisation, which include premises being wheelchair accessible (ANZ, 2010). Besides that, in order to promote age balance, mature age employees are offered flexible working conditions to suit their changing lifestyle (ANZ, 2010). Culturally the banks have planned to help indigenous Australians improve their wellbeing and money management skills. ANZ celebrates cultural diversity by holding Annual Cultural Week (ANZ, 2010). Diversity within an organisation can be difficult and expensive to accomplish. Substantial barriers exist in both overcoming laws related to workplace diversity, the actual process of implementing it within an organisation and also the internal characteristics of the individual. The current legislation related to workplace diversity essentially creates an environment in which employers cannot recruit purely on the basis of a desired attribute. The main acts concerned are the Racial Discrimination Act (1975), the Sex Discrimination Act (1984), the Human Rights and Equal Opportunity Commission Act (1984), the Occupational Health and Safety (Commonwealth Employment) Act (1991), the Disability Discrimination Act (1991) and the Workplace Relations Act (1996) (Williams, 2001.) These laws essentially shape a scenario for employees where if a desired attribute is sought after, the job must be made appealing to that particular group of people without impairing the opportunity for any other group to obtain the position under the requirements of the legislation. If a diversity program is unlikely to be profitable it will not be implemented (Bilimoria, Joy, Liang, 2008). The monetary benefits such as new customers, better culture and strategic advantage involved in implementing such diversity need to outweigh the costs by gaining diversity at the expense of skill involved in pursuing it. The HR department within the organisation has a difficult task in convincing senior management that a diversity program can be beneficial to the organisation (DNetto Sohal, 1999).The argument often provided by senior management against workplace diversity is that it is disruptive to productivity and causes imbalance in the workplace (DNetto Sohal, 1999). As a result, the HR function need to be able to present the many advantages of diversity, and provide strong strategic reasoning to ensure that an effective diversity management is implemented. An organisation may also have barriers in their practices, culture and policies (Bilimoria, Joy, Liang, 2008). Resolving these issues has benefits for both the legality of the operating of the organisation and the multiplicity of their workforce. If senior management participated in only male orientated social events, such as attending football match, it may alienate women who generally may not participate in such events. Policy can also break both legality and potential for diversity by enforcing requirements such as 10 years continual service to an organisation in order to receive promotion into senior management. This continual service factor discriminates against women who are likely to have children, as it will exclude many from the opportunity to obtain the job. However, it is the individual differences within each person that provide the biggest challenge to achieving diversity. Individual differences amongst people are a major hurdle to workplace diversity, as most people feel comfortable when working in homogeneous groups (Kreitz, 2008). The presence of diverse others places employees outside of their comfort zone and makes people resist embracing the presence of others. Furthermore, research by Kreitz (2008) shows that humans, and organisations as well, are in nature highly resistant to change, further complicating the successful implementation of diversity. Another individual, and highly problematic, barrier to diversity is the language barrier that exists to culturally diverse others. This prevents, and in some cases discourages, the full integration of cultural differences within organisations (Kreitz, 2008). Diversity is clearly beneficial to the organisation. Managing diversity should involve utilising the cultural differences in peoples skills and embracing the diverse range of ideas and skills that exist in a diverse workplace in order to ultimately give the organisation a competitive edge. Benefits to diversity clearly outweigh the costs and evident advantages to workplace diversity are supported by various union groups and HRM practitioners. In order to be successful, diversity must be implemented within a strict legal framework and overcome hurdles relating to the practices and policies of organisations, as well as internal, individual barriers.

Friday, January 17, 2020

Money Makes the World Go Round Essay

Money Makes the World Go Round Essay Student Submitted Essay – Want our site version, give us a call today! In year 1960, there was a musical play happened named as â€Å"Cabaret† where this quotation â€Å"Money makes the world go round† introduced first. In that play, there was a song sung by female lead actress where she expresses her love and the male actor reply with this quotation. This line implies that money makes the world turn and society highly dependent on the money. â€Å"Success† is generally interpreted as meaning material achievement; the more the cash the more effective one is. This incorporates the measure of cash one procures, the sort of auto he drives or the span of his home. The basic meaning of the above quotation is that without money world would stop and it is true to some extent as without money people cannot afford shelter, nor food. Let’s explore further, does the money makes the world go round? If you have money, various options or doors gets opened for a person. The importance of money becomes even more important when you have zero or no money. For example, someone poor will do anything for money so that they can at least fulfill their basic needs. Money empowers us to bear the cost of a superior personal satisfaction; more cash implies greater and better cars and luxurious houses, better quality items, better amusement and so on. Another favorable position is less worry for paying bills and other family costs. Money may likewise enable a man to pursue their fantasies, for instance a man who needs to accomplish advanced education will be unable to do it without money. The above quotation was explained in various places such as in one of the Charles Dickens novel â€Å"A Christmas Carol† where it explained how love was pushed aside because of the money. In that novel one young man loves the girl and promised that he will be with her always but girl chooses the crooked businessman over that boys love because of money. The businessman has lot of money through which that girl can buy all the luxuries of the life. Be that as it may, as of late everybody has moved toward becoming utilization arranged. We need to purchase anything that is new and available and gets our advantage and we are falling prey to the alluring bundling and advertisements of an item. In this manner we purchase things that we have little requirement for which thus profits. Another example for this quotation is from book â€Å"the Great Gatsby† which was written by F.Scott Fitzgerald. In that book author mentioned what was the impact of money on Gatsby as he loves one girl a lot but unable to speak as she was very rich and wealthy. This states that money includes in each aspect of the live and it reflects in the person mannerism and voice. There are various instances where wealthy people think that because of money they can treat others as slaves and can do anything with them. Thus we can conclude that due to money person gets power to handle everything and others live. Another phase of money is that it can be a motivator which influences the activity of human from politics to geological exploration. The greed of the money makes the person evil, money is not evil. From various arguments I think that it’s not money that makes the world go round it’s us who created the money as monster and permitted it so that it can control and take over the lives of the person. Despite the fact that money has few significance in the lives as each part of the lives spins around the money, yet in the event that we attempted to be content with some we may not face those type of reliance. The assortment of the items that are confronted makes it exceptionally troublesome for us to get content with what they have. We people made money above our happiness and lives. Due to this money never completing pursuit made society very selfish. People used to forget that with money there are things which we cannot buy such as emotions, happiness, togetherness, sharing and many more. One of the Chinese proverbs explains it fantastically saying that money can buy a house but cannot make it a home. Money cannot buy good life, respect, and health, sleep and time knowledge. It can buy only the materialistic things but not the emotions or feelings. A person has lot of money in his/her bank amount but still be poor as he/she is not satisfied or not content in their lives. This notion can be supported by a small and sweet story in â€Å"A Christmas memory† by author Truman Capote. The story is based on a child who didn’t get anything on Christmas apart from kite and some worn outs and handed down but still that child is satisfied and enjoy the day with the kite. In the same book there was another example where a family was given lots of money to buy a new Christmas tree but they refused it as they attached with their old Christmas tree and have to celebrate the festival with that only. The above two examples reflects that the satisfaction and contentment are important and above money. People used to think that to become success we should have money whereas success is based on 8 factors: community, financial, spiritual, career, family, personal needs and health. Thus to become successful you have to get all the above 8 factors and not just financial stability. There are many cases where a wealthy person is not able to get good health and died and all his wealth are not sufficient to make him live. Thus, it can straightaway say that all the wealth is not sufficient to save the live and it will be left behind after the person. The only thing which will be remembered are the good deeds, good behavior and the words a person speaks. If you need us to modify or need references for this Essay, please reach out to us today. Money Makes the World Go Round Essay Money Makes the World Go Round Essay Student Submitted Essay – Want our site version, give us a call today! In year 1960, there was a musical play happened named as â€Å"Cabaret† where this quotation â€Å"Money makes the world go round† introduced first. In that play, there was a song sung by female lead actress where she expresses her love and the male actor reply with this quotation. This line implies that money makes the world turn and society highly dependent on the money. â€Å"Success† is generally interpreted as meaning material achievement; the more the cash the more effective one is. This incorporates the measure of cash one procures, the sort of auto he drives or the span of his home. The basic meaning of the above quotation is that without money world would stop and it is true to some extent as without money people cannot afford shelter, nor food. Let’s explore further, does the money makes the world go round? If you have money, various options or doors gets opened for a person. The importance of money becomes even more important when you have zero or no money. For example, someone poor will do anything for money so that they can at least fulfill their basic needs. Money empowers us to bear the cost of a superior personal satisfaction; more cash implies greater and better cars and luxurious houses, better quality items, better amusement and so on. Another favorable position is less worry for paying bills and other family costs. Money may likewise enable a man to pursue their fantasies, for instance a man who needs to accomplish advanced education will be unable to do it without money. The above quotation was explained in various places such as in one of the Charles Dickens novel â€Å"A Christmas Carol† where it explained how love was pushed aside because of the money. In that novel one young man loves the girl and promised that he will be with her always but girl chooses the crooked businessman over that boys love because of money. The businessman has lot of money through which that girl can buy all the luxuries of the life. Be that as it may, as of late everybody has moved toward becoming utilization arranged. We need to purchase anything that is new and available and gets our advantage and we are falling prey to the alluring bundling and advertisements of an item. In this manner we purchase things that we have little requirement for which thus profits. Another example for this quotation is from book â€Å"the Great Gatsby† which was written by F.Scott Fitzgerald. In that book author mentioned what was the impact of money on Gatsby as he loves one girl a lot but unable to speak as she was very rich and wealthy. This states that money includes in each aspect of the live and it reflects in the person mannerism and voice. There are various instances where wealthy people think that because of money they can treat others as slaves and can do anything with them. Thus we can conclude that due to money person gets power to handle everything and others live. Another phase of money is that it can be a motivator which influences the activity of human from politics to geological exploration. The greed of the money makes the person evil, money is not evil. From various arguments I think that it’s not money that makes the world go round it’s us who created the money as monster and permitted it so that it can control and take over the lives of the person. Despite the fact that money has few significance in the lives as each part of the lives spins around the money, yet in the event that we attempted to be content with some we may not face those type of reliance. The assortment of the items that are confronted makes it exceptionally troublesome for us to get content with what they have. We people made money above our happiness and lives. Due to this money never completing pursuit made society very selfish. People used to forget that with money there are things which we cannot buy such as emotions, happiness, togetherness, sharing and many more. One of the Chinese proverbs explains it fantastically saying that money can buy a house but cannot make it a home. Money cannot buy good life, respect, and health, sleep and time knowledge. It can buy only the materialistic things but not the emotions or feelings. A person has lot of money in his/her bank amount but still be poor as he/she is not satisfied or not content in their lives. This notion can be supported by a small and sweet story in â€Å"A Christmas memory† by author Truman Capote. The story is based on a child who didn’t get anything on Christmas apart from kite and some worn outs and handed down but still that child is satisfied and enjoy the day with the kite. In the same book there was another example where a family was given lots of money to buy a new Christmas tree but they refused it as they attached with their old Christmas tree and have to celebrate the festival with that only. The above two examples reflects that the satisfaction and contentment are important and above money. People used to think that to become success we should have money whereas success is based on 8 factors: community, financial, spiritual, career, family, personal needs and health. Thus to become successful you have to get all the above 8 factors and not just financial stability. There are many cases where a wealthy person is not able to get good health and died and all his wealth are not sufficient to make him live. Thus, it can straightaway say that all the wealth is not sufficient to save the live and it will be left behind after the person. The only thing which will be remembered are the good deeds, good behavior and the words a person speaks. If you need us to modify or need references for this Essay, please reach out to us today.

Thursday, January 9, 2020

Addiction And It s Affects On The Family System Essay

Addiction and it’s Affects on the Family System When a family has a member with addiction with addiction each family and member is uniquely affected by an individual using drugs or alcohol. Affects can cause unmet developmental needs, impaired attachment, economic hardship, legal problems, emotional distress, and sometimes violence being perpetrated against him or her Lander, L, et al. (2013) A family with unmet developmental needs may include children of parents with learning disabilities, poor self-esteem, behavioral problems at school as well as at home. With the parents it can lead to physical, psychological and sexual abuse. Many of these families may be in and out of mental health hospitals. This population is generally poor and unemployable in careers with sufficient income. There tends to be a high incidence of domestic abuse and violence. Family members may be in and out of jail or prison. Some may even receive a life sentence and never return home. Sometimes drug abusers steal money or property in order to get their fix of drugs. H, (2014) this leaves the family without a mother, father, sibling or relative. Impaired attachment issues can play a significant role in family systems with addiction. According to Evergreen Consultants in Human Behavior. â€Å"Attachment is the result of the bonding process that occurs between a child and caregiver during the first couple years of the child s life. The first year of life is the year of needs. The infant s primary needsShow MoreRelatedDrug Abuse And Addiction : Drugs977 Words   |  4 PagesDrug abuse/addiction Jeremy Graham May 11, 2015 Period, 5 Drug abuse and addiction Drug abuse/addiction is a major problem in Indiana that affects many individual. Several solutions such as rehab and drug classes have been tried. Yet, the best solution is taking drug classes. Many people do not understand why people become addicted to drugs or how drugs change the brain to foster compulsive drug abuse. They mistakenly view drug abuse and addiction as strictly a socialRead MoreThe Effects Of Drug Addiction On Children1506 Words   |  7 PagesIntroduction When an individual is struggling with drug addiction problems, the family is affected physically, mentally, and emotionally. The disease not only changes the addict’s whole life, but it changes the lives of their family members as parents get torn apart from themselves and each other. The role of each family member begins to shape around what is in the best interest of the addict. This research paper is an overview of the effects that raising a drug addicted child has on parent’sRead MoreThe Effects Of Alcoholism On A Young Girl Nichole Struggling With The Effects And Consequences Of Alcoholism1346 Words   |  6 Pagessubstances in today s society. It is also the most underestimated. 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Wednesday, January 1, 2020

Understanding The Root Of One s Family Essay - 1777 Words

Introduction It is foundationally important to understand the root of one’s family, its structural issues, systemic issues, and family dynamics Seabury (2011). This would give a clear knowledge of self and its connection with the family history Seabury (2011), Family refers to a group of individuals who are related to each other Seabury (2011). It comprises of parents, children, and other members of the same family and headed by a head of household Seabury (2011). The capability to trace the family history would empower oneself with the necessary background knowledge about the family of origin and traces of certain traits can be linked from one generation to several generations Seabury (2011). Family members rely on each other for emotional comfort which in turn strengthens their interconnected relationship. Chavis, (2012). For the sake of this paper, the social worker will dwell on some of the systemic analysis of some family issues e g. attachment styles, significant losses, subsystem, rules, subsystems, hierarchy, significant loss, homeostatic regulation, power, intimacy, communication and triangle Section 1 – Systematic Analysis of Family of Origin This refers to the exclusive level of support members of a family and their peers experience in their relationship Gerhead, (2001). Such relationships are highly subjective by the structure of the family which includes: the family values, beliefs, experiences, cultural background, children, adults and theirShow MoreRelatedAnalysis Of The Movie Caramelo By Sandra Cisneros1508 Words   |  7 PagesCeyala s life and her family. The story unfolds with Ceyala’s family traveling to Mexico for their annual trip. 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Monday, December 23, 2019

The Cask Of Amontillado, By Edgar Allan Poe And Eating Poetry

W.H. Auden once said, â€Å"Poetry is the clear expression of mixed feelings.† When comparing â€Å"The Cask of Amontillado† by Edgar Allan Poe and â€Å"Eating Poetry† by Mark Strand their works incorporate horrid elements within their works, which creates apprehension in the reader. The writing styles of these authors provoke this apprehension. The similar characteristics of â€Å"The Cask of Amontillado† and â€Å"Eating Poetry†, including captivating introductions that present an eerie setting, use of theatrical imagery, and descriptive enticing language, are crucial components to developing one’s mood while reading. Mark Strand begins his work with a phrase that immediately provokes readers to be curious and intrigued, which is â€Å"Ink runs from the corners of my mouth† (Strand 1). Without any further thought, he or she can infer that this action is surreal. However, this phrase incorporates chilling undertones, with respect to imagery. Readers have the ability to envision someone with ink spewing out of his or her mouth. This phrase exhilarates the individual and sets the mood for the remainder of the work. Comparatively, Edgar Allan Poe also provokes readers with the chilling undertones he presents. Poe doesn’t have incorporate imagery like Strand, but creates a precarious atmosphere for the reader. He says, â€Å"The thousand injuries of Fortunato I had borne as I best could, but when he ventured upon insult, I vowed revenge† (Poe 14). The plot thickness and aids in the creation of unfamiliarity inShow MoreRelatedThe Gettysburg Address By Henry Wadsworth1548 Words   |  7 Pagesidea, I will also try to include how this sparked the beginning of American identity. Margaret Chandler, Elizabeth. â€Å"Think of Our Country s Glory by Elizabeth Margaret Chandler.† By Elizabeth Margaret Chandler - Famous Poems, Famous Poets. - All Poetry, allpoetry.com/poem/11892029-Think-of-Our-Countrys-Glory-by-Elizabeth-Margaret-Chandler. Chandler’s poem acts as a reminder to the American people to not forget the pain and tragedy this country, and its inhabitants have pushed onto others. Not only

Sunday, December 15, 2019

12-Corporate Ownership, Governance and Tax Avoidance Free Essays

The fact is that taxes deductions from the cash flows available to a firm, and therefore the dividends distributable to the shareholders, propose that firm owners would attempt to increase their wealth through various taxes to keep away from these Practices. Such types of advantages of enhanced cash flows from tax avoidance practices are ingenious with certain Non-tax costs. This required the costs/benefits considering of such type of practices and the choice of tax avoidance if the interest outweigh the linked costs. We will write a custom essay sample on 12-Corporate Ownership, Governance and Tax Avoidance or any similar topic only for you Order Now Therefore, the benefits and the associated costs with corporate tax avoidance are discussed here. Prior to explanation, little awareness are provided on the meaning and measures of corporate Tax avoidance to give proper ground for the discussion in detail. The corporate tax avoidance lacks universal definition as it might connote â€Å"different thing to different People† (Hanlon Heitzman, 2010:137). The reality is that there is significant tax impacts on all settlement of a Company, meant to enhance its profit, could account for such shortness of universal definition. , they have different definitions of corporate tax avoidance put up by researchers in present times (for a review of these definitions see: Salihu, Sheikh Obid Annuar, 2013; Salihu 2014). Here, explain corporate tax avoidance as a decrease the clear cut corporate tax liabilities. This definition is in line with Hanlon and Heitzman (2010) It explains tax avoidance â€Å"as a continuum of tax arrangements policies where something like municipal bond Investments are at one side (lower explicit tax, perfectly legal), Therefore , the terms Such as tax management; tax planning; tax sheltering; and tax aggressiveness are exchangeable used with tax Avoidance in the literature (see for instance: Chen et al. 2010; Lanis and Richardson, 2011; 2012; Minnick Noga, 2010; Tang Firth, 2011). Similar to its definition, there have been many ways of corporate tax avoidance used in the prior Literature. These ways are mainly depended on the estimates from the financial statements and could be categorized into three classes/groups. The first group adds those measures that examine the multitude of the gap between book and Taxable income. All these consist of total book-tax gap; residual book-tax gap and tax-effect book-tax gap. The Second group has to take up with those establish the evaluate the proportional amount of taxes to business income. All these having effective tax rates (this comes in several variants like accounting ETR; current ETR; cash ETR; Long-run cash ETR; ETR differential; ratio of income tax expense to operating cash flow; ratio of cash taxes Paid to operating cash flow). The third group comprises other measures such as optional permanent differences (PERMIDIFF)/DTAX; unrecognized tax benefits (UTB); and tax shelter estimates. Other than this plethora of measures of corporate tax avoidance used in the tax literature, its conforming aspect remains un-captured as most of the measures are computed based on items that are affected by accrual accounting Procedures. To this part, Hanlon and Heitzman (2010) proposed a measure for conforming tax avoidance as the Proportion of cash tax paid to operating cash flow. Salihu, Sheikh Obid and Annuar (2013) documented the significant difference of this measure from other similar measures. This study suggested the use this measure for the Empirical investigation given the context of the study. How to cite 12-Corporate Ownership, Governance and Tax Avoidance, Papers

Saturday, December 7, 2019

Organizational Behavior and Leadership Quiz Questions free essay sample

Employees A and B work together on the same project team. When the team faces a complex and difficult problem, the team leader usually asks B to generate alternative solutions for the team to consider. Experience has shown that B actively searches for additional information and is more likely to take initiative and to feel that the team can effectively influence the outcomes of its actions. Employee A tends to do well on jobs that are well structured and routine and feels that the outcomes of the teams actions are determined by luck or chance. Employee A exhibits an external locus of control, and employee B exhibits an internal locus of control. Employee B was upset by Employee As behavior at the departments planning meeting. Which factors will influence Employee Bs perception in this situation? Situation, Target, Perceiver A person is broadminded, courageous, and forgiving. Which type of values are these? Instrumental values An employee enjoys having a large span of responsibility and is motivated to do well because of personal feelings. Which kind of reward is this? Intrinsic reward Which theory is a reworking of Maslows need hierarchy and is better supported by additional research than is Maslows theory? ERG Theory Manager A supervises 10 district units with 100 employees and receives $100,000 in compensation. Manager B supervises 5 district units with 50 employees and also receives $100,000 in compensation. Manager A is upset by this relationship and is looking for a new job. Which theory explains As motivation to look for a new job? Equity theory A manager challenged an employee to produce an average of 24 assemblies each day for a week. This production goal was higher than the employee had ever achieved during any week. The manager gave the employee a tally sheet to mark after each assembly was completed. Considering the goal-setting theory of motivation, the manager was counting on which factors to influence the employee to achieve the production goal? Specificity and Feedback Which stage of the five-stage group development model is characterized by developing close relationships and cohesiveness? Norming What defines a set of expected behavior patterns attributed to a person occupying a given position in a social unit? Group norm Which type of group is defined by the organizations structure? Formal group Management has noticed that the quality improvement work group is struggling because members seem to be working in different directions. Which suggested action can the company take to increase group cohesiveness? Physically isolate the group To resolve a conflict between the department staff and the janitorial staff, the department head informs the department staff of a new policy prohibiting the eating of food at the desk. Which type of conflict resolution technique does this represent Altering the human variable What is an advantage of a group that is not very cohesive? When performance norms are high, productivity will be higher than in a cohesive group Which term describes the tendency for individuals to expend less effort when working collectively than when working individually? Social loafing What is a strength of group decision making? Increased diversity of views Which statement is true about work teams Members of the group generate positive synergy through coordinated effort What type of team is formed when employees from about the same hierarchical level but from different work areas come together to accomplish a task Cross-functional team What are primary factors that differentiate virtual teams from face-to-face teams? Overcome time and space constraints and create limited social context What is a characteristic of problem-solving teams that is different than cross-functional teams? Problem-solving team members come from the same work unit. A team was assigned a project. Halfway through the project it was obvious that the team was failing to meet expectations. Management had made sure that individuals assigned to the team had good interpersonal skills as well as good problem-solving and decision-making skills. However, they overlooked other abilities of team members required for accomplishing the work. Which ability necessary for team members was overlooked? Propensity for social loafing When organizing a team to develop a new quality control system, management wanted to assign team members having characteristics common to effective teams. Which list specifies common characteristics of effective teams? A climate of trust, members who fill role demands, and a large team size A company switched from assembly lines to self-managed work teams. What can team members do to improve the synergy and success of their teams? Assign individual roles rather than mutual team roles A company is changing their work organization from employees working individually to the use of teams. Which reward system could be used to foster long-term team effectiveness? Reward system that rewards both individual and group activity Management is considering a reorganization of sales regions and plans to  allow employees to live and work in their respective sales territories throughout the United States. However, the vice president of sales wants the regionally-dispersed agents to participate in weekly sales meetings. Which type of teams should be organized? Virtual teams What is the optimal method for maximizing team member participation in a global meeting? Video conferencing technology A newly-formed team is struggling to become productive but cannot decide who should do what. How should the team leader attempt to resolve the problem? Coach the team through the difficulty Which option defines organizational culture? A shared system of meanings that is unique to the organization Which attributes are included in the seven primary characteristics that define an organizations culture? Attention to detail, innovation and risk taking, people orientation What is one of the forces that plays a particularly important role in sustaining an organizations culture? Socialization process How can an organization transmit its culture to its employees? By using material symbols and specific language When is organizational culture considered dysfunctional? When cultural incompatibility deters making acquisitions or mergers What is an advantage of a strong organizational culture? The company has low employee turnover How might a charismatic leader work to increase performance in an organization? Articulate an appealing vision. Which contingency theory of leadership proposes that early in the interaction between a leader and a given follower the leader implicitly categorizes the follower as an in or an out? Leader-member exchange theory What is a characteristic employed by transformational leaders? Provides vision and sense of mission and gains trust Which approach might be used to mentor a less-experienced employee? Counseling and sponsorship Which conflict-resolution techniques might a manager use to control the level of conflict that has become dysfunctional? Superordinate goals and altering the structural variables Which characteristic denotes empowerment? Decision-making power is held in the functional staff manager What is an example of legitimate behavior in organizational politics? Symbolic protest What is a purpose of employee performance evaluations? To provide feedback and determine reward allocations What is true about the relationship between performance evaluation and motivation? Supervisors must have confidence that the effort they exert will lead to a favorable employee performance In which circumstances would the use of 360-degree performance evaluations apply? When both internal and external customer feedback is helpful A company has restructured around teams but performance has not met expectations. What should be the main evaluation criterion in an appropriate performance evaluation for supporting and improving the performance of teams? Team results being tied to important goals