Wednesday, July 31, 2019

Ethics and Internal Auditors

Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants.Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas. Introduction Society grants professional standing to those groups which contribute to the well being of the broader society. Business experts in such groups as business ethics consultants and internal auditors lay claim to professional standing which if granted enhances both their credibility and marketability . But is this claim justified? Although business ethicists are beginning to debate this issue they presently lack a common body of knowledge or agreed upon expertise.As defined expert knowledge is one of the common criterion for professional definition their claim awaits the development of consensus (Cohen, 1992; Stark, 1993; and Dean, 1997) However a similar group, internal auditor’s have a fifty year history of moving to achieve this recognition. This paper will examine the justification of their claim to professionalism in light of current practice. Mary Ann Reynolds is assistant professor of accounting at Western Washington University. Her current research publications are primarily in the areas of ethics, and environmental accounting.This is of importance to society because internal auditor’s provide a peculiar service in that they contribute to the control of the integrity of financial information in a market economy. Public accountants, represented by the Americ an Institute of Certified Public Accountants (AICPA) have long held professional status based on their responsibility to audit publicly issued financial statements. Public accountants provide a range of service but are specifically licensed to perform the external audit of publicly issued financial statements.Internal auditors in contrast have no licensure requirement and practice within the corporation or organization that employs them. There may be great similarity in the work performed by these two branches of accounting. Internal auditors may perhaps be considered a subset of accounting and as such may be included under the professional rubric. However they may also be viewed as a particular class of business expert or consultant, not serving the public good and not necessarily adhering to standards or codes of conduct, in which case the claim to professionalism would not hold.However, as a result of the Foreign Corrupt Practices Act of 1977 corporations are required to maintain effective internal controls to prevent fraud and bribery of foreign officials. Internal auditors have been instrumental in providing this service as well as compliance audits to ensure meeting regulatory requirements. Society appears to expect a professional service even though licensure has not been required nor formally granted. The internal auditor serves an important link in the business and financial reporting process of corporations and not for profit providers but can they be considered professionals?Journal of Business Ethics 24: 115–124, 2000.  © 2000 Kluwer Academic Publishers. Printed in the Netherlands. 116 Mary Ann Reynolds Professionalism: A societal perspective Accountants perform agreed upon services within an orderly social and economic context. The claim to classify accounting, and auditing, as classical professions is based upon their relationship to society as a whole and the question of professionalism must therefore be studied not just in the context of a division of labor but, â€Å"as part of a network of social and economic relations (Dingwell, p. 2). Professions do, in fact, contract with society and a sociological level of analysis is thus useful in examining accounting practice (Fogarty, 1995). The functionalist perspective deriving from Parsons (1951, 1968) classic works in particular provides a useful explanatory model for understanding accounting in its social environment. Functionalists contend that society will organize to maintain itself and then various functions arise to preserve the stability of the social system.Anthropologists utilizing functionalism as a heuristic tool have identified four of the prerequisites to maintain society as: 1) shared cognitive orientations, 2) normative regulation of means, 3) effective control of disruptive forms of behavior and 4) communication (Aberle et al. , 1960). Accounting reports as an inherent part of the resource allocation process and can appropriately be viewed as commun ication as well as one of the control mechanisms (Reynolds, 1989). The functionalist perspective is chosen from among possible approaches such as taxonomic, neo-Weberian, or Marxist (Saks, 1988) as relevant to accountants.As Montagna (Freidson, 1973, p. 146) notes professional accountants are, â€Å"designers of order†. Accounting theory follows the basic assumptions of the functionalist perspective in that they contribute to accurate communication, control and the maintenance of order. Although work on professions following a functionalist foundation is continued by Moore (1970), some specific insight can be gained by returning to issues raised by Parsons and Hughes in earlier work. A range of criteria have been proposed as indicators of professional status in this society. Parsons focused on the function served, i. e. aintenance of order and control, while Hughes discussed licensure and certification as indicators Are internal auditors properly designated as professionals? This continuing discussion is emphasized by Wesberry’s (1989, p. 25) regretting that internal auditor’s cannot yet claim to â€Å"have arrived†, to unequivocally claim professional status. Further debate arises as questions about future directions for internal auditing indicate a wide range of possibilities. Opposite ends of the spectrum are expressed by an interview with Michael Hammer (1998) and a review of Israeli legislation (Friedberg and Mizrahi, 1998).In an interview published in the Internal Auditor, Michael Hammer encourages internal auditors to move to a consultancy position and to convince management that the consultant’s role is in fact the role in which the internal auditor adds value to the company. This contrasts to the prominence internal audits were recently accorded in Israel where the Knesset mandated that every public body or organization must have an internal audit. Thus we see the current debate as whether internal auditors are class ified as workers with a particular expertise, or as professionals?This discussion can be informed by reference to the sociology of professions and examination of the proposed profession’s ethical code. The author examines the unresolved claim of professional status for internal auditors and considers their development and use of a code of ethic as one type of supporting evidence. The specific case of the internal auditor is addressed by reviewing: 1) the internal auditor’s claim to professionalism based on their function in society, 2) criteria for professions, and 3) development of an ethical code.The paper is organized as follows: the examination is located in the societal perspective and then specific professional characteristics are reviewed. The third section discusses codes of ethics and compares elements contained in recognized professional accounting codes. Section IV discusses the internal auditors code in particular, the guidance for conflict resolution and f inally, the moral focus of the internal auditor’s professional ethics code is discussed. Section five is the conclusion. Professionalism, Ethical Codes and the Internal Auditor of societal mandate.Jackson (1970, p. 6) enumerates: craft, skills, intellectual training and the concept of duty with a service ideal and objective disinterestedness as criteria for distinguishing professions. Thus, for an occupation to become a profession it is considered one which is practiced by a few experts using special knowledge in a field which reflects issues of concern to society. Further, normative standards of practice are then set by the professional bodies. Evolving professional status within a society is additionally evidenced by development and adherence to a standard or code.Thus, the consideration of an occupation as professional or nonprofessional is based on an accumulation of critical discriminating characteristics ( Jackson, 1970, p. 23). To those noted above Schumpeter (1951) ad ds the consideration of monopoly power. Monopoly versus non monopoly is an indictor of the degree to which charter to practice has been granted to the profession by society. Characteristics of professions. Within the social model professions are seen as emerging to serve the public good and are granted status by society because of the functions performed.The basic issues presented above led to the development of proposed listings of common characteristics for professions. The listing used by Millerson (1964), and Kultgen, (1988), utilizes both traits and functions as characteristics and is therefore inclusive of the issues raised. The listing includes the thirteen primary characteristics found in Table I. The first five general characteristics are widely accepted as definitional in the professions literature, they are appropriately applied to public accountants and are not argued separately in this paper.Characteristics numbered six through ten deal more particularly with the relati onship of professional service, and the professional, to the society and these will be examined in detail below. Characteristics eleven through thirteen further define the relationship of the professional practitioner to the client that is served and will be briefly discussed here. Characteristic number eleven asserts a fiduciary relationship toward the client. This requirement that the highest standard of loyalty be met TABLE I Primary characteristics of professions 117 General 01.A profession involves skill based on theoretical knowledge. 02. The skill requires extensive and intensive training and education. 03. The professional must demonstrate competence by passing a test. 04. The profession is organized and it is represented by associations of distinctive character. 05. Integrity is maintained by adherence to a code of conduct. Relationship to society 06. Professional service is altruistic. 07. The professional assumes responsibility for the affairs of others. 08. Professional service is indispensable for the public good. 09.Professionals are licensed, so their work is sanctioned by the community. 10. Professionals are independent practitioners, serving individual clients. Relationship to clients 11. They have a fiduciary relationship toward their clients. 12. They do their best to serve their clients impartially without regard to any special relationship. 13. They are compensated by fee or fixed charge. As summarized in Kultgen, 1988, p. 60, headings added. in serving the principal is difficult to apply directly to either public accountants, whose first duty is to the public good, or to internal auditors hose duty of good faith is to their immediate employer. However both groups do acknowledge their duty to act in good faith which may fulfil the intent of this requirement even though the duty is not to a client per se. Characteristic twelve requires impartiality, construed by accountants as objectivity. Public accountants are bound by the requirement to maintain an objective and independent attitude. Internal auditors are also enjoined to maintain an independent attitude, thus meeting this characteristic. The last characteristic is met by public accountants 118 Mary Ann Reynolds be a profession.Courtemanche (1991) provides an historical argument in favor of such professional recognition. Internal auditors working within corporations have asserted their right to hold themselves out as professionals. This has been challenged by CPA professionals in public practice. The issue reached the status of legal debate and court cases in Florida and Texas supported the legal right of accountants working within corporations, rather than in public practice, to use the professional CPA designation if they have passed the CPA examination and met the qualifying criteria (Baker and Hanson, 1997).A logical argument can also be constructed with reference to the professional characteristics previously summarized. Examination of the characteristics will reveal whether the preponderance apply to internal auditors or not. The first five characteristics generally define professions and can be seen to apply to internal auditors as well as to the certified public accountants. However, primary characteristics six through ten are open to debate and will be examined separately for applicability to internal auditors and the question of their professional standing.A discussion of each of these characteristics follows. Is the service performed by internal auditors altruistic? This may be questioned for most professions in any but an idealized definition of the functions that are performed. However, the focus of this characteristic seems to be that services performed are services that cannot be done by the client him/herself and that service performance is not primarily for personal enrichment. Compensation is provided to professionals to enable them to continue to perform the service. If public auditors are eld to enhance the proper flow of accounting information in a capital market as a necessary service (Brown and Bradshaw, 1988), then by extension internal auditors may be held to enhance the accurate flow of information from inside the corporation to the external capital market. By extension this may be construed as serving the public interest. However, because they are directly employed by the corporation they may be said to provide the service as a by product with personal gain, through the receipt charging an audit fee.It is not applicable to internal auditors who receive salary. In addition to these thirteen primary characteristics Kultgen (1988) also notes these seven ancillary characteristics: 1) loyalty to colleagues, 2) regular professional development, 3) prestige based on guaranteed service, 4) use of individual judgment, 5) work is not manual, 6) profits are not capital dependent and 7) status is widely recognized. These seven ancillary characteristics reflect more on the professional practitioner as an i ndividual and less on function within society.Examining both sets of characteristics from a societal perspective, it is readily seen how the public accounting profession meets the criteria within this model and can therefore be held to maintain order and contribute to the stability of the society. Further, in granting the Certified Public Accountants, as professionals, exclusive license to practice society acknowledges their important role and grants a monopoly position. Professions contract with society and acknowledge their role and responsibility by establishing codes of conduct.The development of a formalized code has been seen as a necessary indicator of professionalism (Newton, 1982, and Loeb, 1984). Thus, society acknowledges the professions’ contribution to the public good and the professions acknowledge their responsibility to society. Professional accountants, as represented by the American Institute of Certified Public Accountants (AICPA), have held themselves to b e a profession and have accepted the obligations coincident with that designation.Certified public accountants (CPAs) conform to both the major thirteen characteristics and the seven ancillary characteristics and are commonly held to be professionals. However, Zeff (1987, p. 67) argues that their professionalism is, â€Å"diluted by rule dominated practices. † For the purposes of this paper the assumption will be made that public accounting, as practiced by CPA’s, is indeed a profession. Can this professional designation be extended to include internal auditors, as a branch of accounting, under the professional rubric?The research question specifically addressed in this paper is whether or not internal auditing, as a special case of accounting, can also be held to Professionalism, Ethical Codes and the Internal Auditor of salaries, as the primary goal. Thus, only partially supporting the claim to professional designation. Is responsibility assumed for the affairs of ot hers? This normally connotes an area of expertise held by the professional, essential to the recipient, about which advice is given.The recipient is not able to evaluate the information for him/herself. This is clearly the case with regard to the classic professions of law, medicine, and architecture (Kultgen, 1988). The public auditor is specifically employed to exercise professional judgement and offer an opinion as an expert. Therefore this can be considered applicable to the public auditor. However, the case cannot be extended to the internal auditor in this instance, as the client, i. e. the corporation, has its own accountants employed to generate the required accounting information and the internal auditor primarily serves an internal control function, even though accounting expertise may be needed and additional accounting advice may be sought. This control function serves the corporation directly and only indirectly serves society Is the professional service indispensable t o the public good? Public audits have been mandated by legally authorized bodies, thus recognizing that they are considered essential to the public good by allocating resources to them.With the public demand for the control of fraud evidenced by the Foreign Corrupt Practices Act of 1977 internal auditors became more active as a means of internal control, and fraud detection that was part of the proposed solution to protect the public interest (Lambert and Hubbard, 1989). Internal auditors, in their professional capacity, may be asked to design internal control systems and to assist in the construction of corporate codes of ethics (Peacock and Palfrey, 1991), thus, serving as an integral part of the overall control system and by extension may be considered indispensable to the public good.Is internal auditors’ licensing sanctioned by the community? Referring to the previous argument some level of public sanction is implied. However, licensure implies authority to license, 119 which must be granted by an authoritative body. In the case of Certified Public Accountants (CPA), state boards of accountancy are empowered by the respective legislatures to license public accountants practicing in the state. Internal auditors are not licensed by a legislative authority. Rather, they are certified by the Institute of Internal Auditors (IIA) upon successful completion of an experience requirement and a qualifying exam.No authoritative body claims jurisdiction over their activities. Within the corporation, however, internal auditors have responsibilities defined by the corporation and authority granted by means of a charter. This internal authority granting charter should be signed by the executive management and by the audit committee representing the shareholders (Ratliff et al. , 1988). In the context of an internal, company specific activity, this can be construed as granting professional right to practice by appropriate authority.This is not however, an authorit y granted by society nor does it extend beyond the charter granting corporation. This is, at best, a limited type of licensure as no monopoly is granted and certification is not required. Is the internal auditor an independent practitioner serving individual clients? The issue of the charter for internal audit departments is particularly relevant to this discussion. Internal auditors operate within the corporation by right of a charter establishing their rights and responsibilities and granting them authority to function ( Johnson, 1986).The charter establishes the internal audit department as an independent function which enables the internal auditor to operate as an individual professional serving a client. Although the client in this case is the corporation, the required independence of attitude and function can be seen to qualify the internal auditor as an independent practitioner. Examination of the applicability of the six ancillary characteristics to internal auditors contrib utes to the resolution of the question of professionalism. The six ancillary characteristics are specifically included in the code of ethics developed by the Institute of Internal Auditors.Thus, a preponderance of the characteristics, or 120 Mary Ann Reynolds punishments are structured to reward ethical behavior. Thus, the outcomes of professional behavior, whether moral or prudent, will enhance the public good. However, the Institute of Internal Auditors has chosen to emphasize high moral character. Article VIII of the IIA Code of Ethics specifically states that internal auditors should be ever mindful of their obligation to maintain a high standard of morality. It is useful to examine ethical codes and seek identification of common themes or components.A comparison by Kultgen (1988) of the American Association of University Professors; American Bar Association; American Institute of Certified Public Accountants; American Medical Association; American Psychological Association; Eng ineers Council for Professional Development; Institute of Electrical and Electronics Engineers; and Sigma Delta Chi (Society of Professional Journalists) found a number of common elements. The common elements noted include; loyalty to the client, employer, or institution; avoidance of conflict of interest or bribery. Competence, objectivity and honesty about qualifications were also universal.Additional themes such as respect for the territorial rights of colleagues and professional self-monitoring were also widely evidenced. The lack of regulatory oversight allowing self-monitoring, or a profession’s control over its membership and practice, is granted by society (Armstrong and Vincent, 1988). This ability to continue to be self regulated is one which the accounting profession in particular has vigorously defended. Another type of examination is provided by Harris and Reynolds (1992) with a specific comparison of the codes from various branches of the accounting profession.T his detailed comparison of the codes also focuses on dilemmas inherent within the various codes as well as, among various levels of society. An examination of the code of the internal auditors in comparison to the code of the AICPA reveals useful insights. Elements listed in the eight articles of the internal audit code include: honesty, objectivity, diligence, morality, dignity, organizational loyalty, independent mental attitude, competence, conformity to standards, confidentiality, full disclosure, continuing education, nonacceptance of criteria, cited are applicable to internal auditors in their own right.It is therefore, logical to extend the classification of accountants as professionals to internal auditors as professionals. To further legitimate this claim the Institute of Internal Auditors was formed in New York City in 1941, standards were established and a Code of Ethics adopted thus implicitly reflecting their acceptance of their responsibility to society. Examination of the code of ethics adopted may also shed light on their claim to professional status. The following section examines their code and compares it in part to the code adopted by public accounting professionals through the AICPA.Ethical codes: A comparison A profession’s mission and responsibility can be enunciated through the code of ethics to which it subscribes. Like other professions, internal auditors have developed and formally adopted a professional code. In the development of an ethical code there are two basic ethical viewpoints: 1) moral, 2) prudent, which may be adopted. Kultgen (1988) in his work on professions, distinguishes between these two approaches as follows: â€Å"Moral persons recognize the intrinsic value of each member of the moral community; merely prudent persons recognize only their own value and treat others as instrumentality’s. . . . Professional practices can be, â€Å"examined from the moral point of view, asking how they contribute to, or detract from the aggregate happiness and fair distribution of goods in the moral community (1988, p. 32). † Accountants are often viewed as utilitarian in approach and may thus be expected to choose the prudent approach. Examination of the AICPA code reveals that although the principles section in the introduction addresses moral components, the enforceable rules section of the code is predominantly a guide to practice. This is in contrast to the internal auditor’s code which is a guide to individual moral behavior.In a well organized society the rewards and Professionalism, Ethical Codes and the Internal Auditor gifts, and no commission of acts discreditable. This list encompasses both character attributes: honesty, dignity, morality, loyalty, nonacceptance of gifts and no commission of acts discreditable; and professional performance of duty attributes: objectivity, independent mental attitude, competence, conformity to standards, and full disclosure. Thus, the code gives clear indication of the personal qualifications perceived to be essential to perform the requisite public service in an ethical manner.With the emphasis placed on loyalty, dignity and morality the assumption can be made that this institute adopts a moral, rather than a prudent, view of ethical behavior. The emphasis in the internal auditor ethical code reflects an individual level of ethical behavior and decision making. The factor of voluntary compliance further indicates an individual level of ethics. Note that internal auditor’s membership is voluntary and members personally choose to subscribe to the higher duty. There is no societal enforcement if this duty is not met, the only enforcement is forfeiture of membership and certification (Loeb, 1984).The contrast with the AICPA code of conduct shows the AICPA code to have a more institutional focus. Rather than the specification of individual moral characteristics, forms of practice are discussed. The ethical code can be seen as directed to the firm of accountants rather than to the individual per se. The new AICPA code, as adopted in 1988, states positive principles about appropriate professional conduct and is goal driven (Meigs et al. , 1989). In contrast to the Institute of Internal Auditors code, the AICPA code may be viewed as adopting a prudent, or instrumental, ethical view.The AICPA code preamble and article II both express the professions’ responsibilities to the public interest. Here again, membership is voluntary and members commit themselves to honor the public trust and maintain professional excellence. Elements of the code in support of this include: objectivity, independence, scope and nature of services, compliance with standards, confidentiality, contingent fees, advertising and other solicitation, incompatible occupations and form of practice and name. Mention is also made of integrity. Integrity, however, is seen in the 121 context of professional judgment.The professi onal, by this standard of integrity, must be independent, not knowingly misrepresent the facts; and not subject his/her judgment to the judgment of others (AICPA, 1988). Again, the emphasis is on the professional performance of duties in the public arena and serving the public good. Further, Rule 501 enjoins members not to commit acts discreditable to the profession. Enforcement of the AICPA code takes several forms. Members can be censured by one of the designated review boards and membership in the AICPA revoked, the ability to practice before the SEC revoked, or the state license revoked.Licensure is granted by the state boards and revocation of the license goes through a state board procedure also. This constitutes a legal enforcement and the accountant would no longer be licensed to practice. Some of these contrasts between the AICPA and the IIA codes arise from structural differences. Namely, public auditors’ codes include structure of practice considerations such as ad vertising and contingent fees, and permissible firm names; that are not relevant to the internal auditor.Beyond structure, the basic difference evidenced is the AICPA emphasis on a practical, prudent, institutional approach, whereas the IIA emphasizes a moral and individual approach. This difference may in part reflect the varying degree of societal regulation within which the two groups operate. The societal regulation in turn may reflect the level of societal recognition and as internal auditing evolves and gains public recognition, regulation and possible licensing may follow. Examination of additional accounting professional codes provides further points of comparison.The Institute of Internal Auditors (IIA) code is the only code to call explicitly for the maintenance of personal dignity. Some commonalties emerge however, as both the Government Financial Officers Association (GFOA) and the IIA included: exercise of due care, or diligence, and loyalty to employer (Harris and Reyn olds, 1992). Both the governmental financial accountants and the internal auditors function in an environment where they are working as professionals, but within an entity 122 Mary Ann Reynolds on the externally issued financial statements (Lambert and Hubbard, 1989).That the internal audit profession is seen as a significant player in the societal move to deter fraud serves to legitimate their claim to professionalism. At the same time this may exacerbate conflicting loyalty problems. Clearly, the choice will fall on the internal auditor as an individual and it may be to this end that strong individual character has been emphasized in the IIA code. This conclusion follows from Kultgen’s statement that, â€Å"a valid professional ethic, therefore, is critical for the moral development of the individual practitioner (1988, p. 12). Resolution of ethical conflicts requires that the internal auditor recognize sources of harm or conflict and have some guidance on appropriate resp onse. Stanford (1991) recommends four sources of guidance. These are: 1. the IIA Code of Ethics; 2. the IIA’s Standards for the Professional Practice of Internal Auditing; 3. the IIA’s position paper on whistle blowing; 4. consultation with peers. Ratliff (Ratliff et al. , 1988) also suggests that guidance will be found in both the Standards and the Code of Ethics and Wallace (1986) emphasizes that the standards and code go hand in hand to provide guidance.A recent study by Seigel, O’Shaughnessy and Rigsby (1995) confirms that practicing internal auditors report using the code of ethics to guide their judgment on ethical issues in the performance of their professional responsibilities. Seigel et al. further conclude that the majority of internal auditors consider the primary purpose of the ethical code is to provide guidance. Internal auditors are indeed being given a special task. In the organizational structure of the corporation if the internal auditors repor t to the audit committee, as recommended, management may perceive them as adversarial.If fraud or inefficiencies are discovered both professional ethics and personal moral judgment will be needed to resolve conflict. Conflict also arises within the code itself. There is a basic conflict juxtaposing disclosure and confidentiality and rather than independently in society. Thus the adjuration to loyalty to the employer is appropriate. Professional conflict resolution: Guidelines The codes of ethics are adopted to provide guidance to the practicing professional. Kultgen (1988, p. 13) notes, â€Å". . . professionals, precisely as professionals, are confronted with serious conflicts of duty, and conflicts between duty and self-interest. One purpose for codes of ethics is to provide guidance for the resolution of conflict. The internal auditor faces possible conflict in the practice of his/her profession within an organization. Although independence, in theory, is established by the corp orate charter and is required by the code, it may be difficult to achieve in practice. Internal auditors faced with choices that may not appear beneficial to upper management or the organization may find it difficult to maintain an objective disinterestedness. Loyalty, an explicit component of the ethical code, may also present conflicts.The internal auditor may face a conflict between loyalty to the profession and professional standards as they are articulated in the standards and the code of ethics, and his/her employer. The interest of the firm in presenting information may not always be consonant with the interest of society to receive full disclosure of information as management seeks to protect strategic and proprietary information. Although internal auditors may be part of the management team they may also serve a control function on managerial activities, another source of potential conflict.Thus, even within the firm they may have conflicting loyalties (Lambert and Hubbard, 1989). Their obligation to the organization constrains them to safeguard the assets of corporation, minimize waste and inefficiency and watch for deliberate wrongdoing and conflicts of interest (Verschoor, 1987). As a result of the Report of the National Commission of Fraudulent Financial reporting (Treadway Commission, 1987) there is an increasing responsibility for the internal auditor to be active in identifying fraud leading to material misstatementProfessionalism, Ethical Codes and the Internal Auditor also loyalty and objectivity (see Harris and Reynolds, 1992, for a full discussion). Dilemmas arising from these juxtapositions are inherent in the statement of the code consequently the individual practitioner must ultimately turn to his/her own moral response for guidance and resolution. A further role suggested for the internal auditor is monitoring corporate codes of conduct. While this may well be an appropriate extension of internal auditors role it is in the nature of a c onsulting service not a professional accounting service.Indeed, as noted in the introduction, business ethics consultants are developing to advise organizations on ethical codes, problems and approaches to resolution (Dean, 1997). Internal auditors are well positioned to participate in this discussion, though it does not help to resolve the question of professionalism examined in this paper. 123 individual professional within a firm. The IIA code focuses on the morality and dignity of the individual and pushes code adherents toward the achievement of a professional ideal.Thus by noting the internal auditor’s development and use of a code of ethics, reviewing their relationship to the accounting profession and examining their function in society, their claim to professional designation can be supported. The preponderance of the evidence supports their status as professionals. References Aberle, D. F. , A. K. Cohen, A. K. Davis, M. J. Levy Jr. and F. X. Sutton: 1960, ‘The Functional Prerequisites of a Society’, Ethics 60 (University of Chicago Press). Armstrong, M. B. and J. I. Vincent: 1988, ‘Public Accounting: A Profession at a Crossroads’, Accounting Horizons (March), 94–98.Brown, G. R. and W. A. Bradshaw: 1988, ‘The External Auditor’s Pivotal Role’, CA Journal ( Jan/Feb), 46–52. Baker, J. D. and R. K. Hanson: 1997, ‘The â€Å"Holding Out†, Issue’, Internal Auditor (Feb), 62–67. 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Freidson, E. : 1971, The Professions and Their Prospects, Freidson (ed. ) (Sage Publications, Beverly Hills, CA).Jackson, J. A. : 1970, Professions and Professionalization (Cambridge University Press). Conclusion Accounting is acknowledged as a profession serving society’s needs. Examining both primary and ancillary professional characteristics shows the appropriateness of including internal auditors within this professional designation. Further, their code of ethics is similar to ot her professional codes and provides guidance to them in their professional practice. One purpose of profession’s codes of ethics is to legitimate the profession and publicize standards of conduct (Sawyer, 1991).Another is to provide guidance for ethical conflict resolution. The IIA Code of Ethics serves both of these purposes for its professional constituency. The code implicitly recognizes the responsibility extended to the profession by society. 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E. : 1984, ‘Codes of Ethics and Self Regulation for Non Public Accountants: A public Policy Perspective’, Journal of Accounting and Public Policy, 1–8. Meigs, W. B. , O. R. Whittington, K.Pany and R. F. Meigs: 1989, Principles of Auditing (Irwin, Homewood, IL). Millerson, G: 1964, ‘Dilemmas of Professionali sm’, New Society ( June 4), 15–16. Montagna, P. D. : 1971. ‘The Public Accounting Profession, Organization, Ideology and Social Power’, in Freidson (ed. ), Professions and Their Prospects (Sage Publications, Beverly Hills, CA). Moore, W. : 1970, The Professions: Roles and Rules (Russell Sage Foundation, New York). Newton, L. H: 1982, ‘The Origins of Professionalism: Sociological Construction and Ethical Implications’, Business and Professional Ethics Journal (Fall), 41–57.Parsons, T. : 1951, The Social System (The Free Press, Glencoe, IL). Parsons, T. : 1968, ‘Professions’, in D. Sill (ed. ), International Encyclopedia of the Social Sciences, XII (Macmillan and The Free Press, New York). Peacock, E. and S. H. Pelfrey: 1991, ‘Internal Auditors and the Code of Conduct’, Internal Auditor (Feb), 45–49. Ratliff, R. L. , W. A. Wallace, J. K. Loebbecke and W. G. McFarland: 1988, Internal Auditing Principles Wes tern Washington University, Department of Accounting, College of Business and Economics, WA 98225-9071, Bellingham, U. S. A. E-mail: MaryAnn. [email  protected] edu.

Tuesday, July 30, 2019

Retired Teacher

Implementing Time To Teach Using a Flow Chart D’Ette Griffin March 11, 2013 EDU 618 Dr. Thinh Nguyen Learning Setting: The learning setting is a middle school in rural Espanola, New Mexico. The school is only 8th and 9th grade, about six hundred students. Having only two grades causes some of the discipline problems of the school to be exaggerated. Schools with only two grades set up unique problems, missing the third grade which balances the school. Eighty five percent of these students are on the free lunch program, many of their families are on welfare, unemployment, disability or have very low paying jobs.The poverty rate in Espanola, New Mexico is very high. The racial break-down is about 49% Hispanic, 28% Native American, 20% Caucasian and 3% African American. The school’s staff has noticed that many of the students lack positive character traits, low level discipline problems; they have low test scores and a huge bullying problem. The administrators and staff hav e decided to bring in a classroom management program that will address these issues. The program the principal has decided to implement is called Time To Teach. The principal has hired a trainer and the dates have been set.This paper will explore the process of choosing and implement a classroom management program by using the project logic model. â€Å"The program logic model is defined as a picture of how your organization does its work – the theory and assumptions underlying the program. A program logic model links outcomes (both short- and long-term) with program activities/processes and the theoretic assumptions/principles of the program. †(Kellogg, 2004 p. 111) The goal of an educator is to educate, but every administrator and educator knows that that is easier said than done.The goal of education is often hindered by inappropriate behaviors that stop teaching, stop learning and are a waste of time. Initial attempts to combat this problem begin with posting all t he school-wide rules and expectations and a list of what the consequences for failure to follow the rules. Schools wanting to create a positive learning environment and sense of community to must go beyond the basic rules and communicate the vision of the school. The vision should be shared among staff, students and the community and all stakeholders need to â€Å"buy-in†.The students must be ‘buy-in’ the importance of good behavior and character, furthermore become active participants in making their school better. The behavioral expectations will be displayed in every classroom as the ‘expectations will posted throughout the campus as well as the schools vision. It is â€Å"equally important to remember to periodically update the vision as necessary to maintain personal and cultural relevance. †(Dahlgren, Malas, Faulk and Lattimer,(2008, p. 188) When choosing a vision for your school it may take on many varied forms the authors continue, there is n o right way to have it, â€Å"the important thing is just to have it. (p. 189) Finally they suggest Vision and Mission statements should be revisited in three to four years to reflect the cultural changes and relevance of the times. Mission Statement The mission of Carlos Vigil Middle School is to guide students to become productive and contributing members of society. Carlos Vigil Middle School will provide strong academic and co-curricular programs. The staff shall coordinate resources of the school and community so that students will respect themselves and others, while appreciating the value of diversity, individuality, creativity.Recognize that problems are opportunities of change. We seek a set of moral standards and character traits that allows them to thrive in the world. Students will be taught with â€Å"Unconditional Positive Regard† and teachers will model appropriate behavior. Students will experience the joy of learning as a lifelong process. The value system t hat underlies efforts to accomplish this mission includes these beliefs and student Expectations: †¢ The school community will be a safe and caring environment that promotes respect, self-worth, creativity, and academic growth. All members of the school community work collaboratively. This process includes good communications, shared decision-making and accountability. †¢ Learning is a process in which all can participate and succeed. Inherent in the process is innovation, risk-taking, and the challenge of one’s personal limits. †¢ The school community should foster the intellectual, emotional, and physical well-being of each student. †¢ Diversity should be welcomed for the strength it brings to the education of all members of the school community. Education should be celebrated as a lifelong process that fosters person and positive growth. The staff and administration and a group of students worked on a committee that helped plan and develop the vision an d mission statements for Carlos Vigil Middle School. Finally, the school will hold a contest to develop a â€Å"Character Logo† that will be in every classroom and part of the school community. The winning design will be made into huge posters, banners, and will represent what we as a school are our most important character traits.Once the vision and mission statements have been decided upon the next step would be to present the ‘Logic Model’, and the flow chart will be explored throughout this paper. The logic model as described by W. K. Kellogg in his Logic Model Development Guide: â€Å"In general, logic modeling can greatly enhance the participatory role and usefulness of evaluation as a management and learning tool. Developing and using logic models is an important step in building community capacity and strengthening community voice.The ability to identify outcomes and anticipate ways to measure them provides all program participants with a clear map of th e road ahead. Map in hand, participants are more confident of their place in the scheme of things, and hence, more likely to actively engage and less likely to stray from the course – and when they do, to do so consciously and intentionally. Because it is particularly amenable to visual depictions, program logic modeling can be a strong tool in communicating with diverse audiences – those who have varying world views and different levels of experience with program development and evaluation. (Kellogg, P. 111) Logic Model Development Guide The school system including the principal, counselors, administrators, and a group of teachers collaborated on helping to decide on the program that would be implemented â€Å"Time To Teach† and which behaviors that we were going to â€Å"Teach To† if we plug these behaviors into the flow chart model each segment will have a chart that represents that particular behavior or character trait. A typical flow chart will incl ude the following:Assumptions| Input| Activities| Outputs | Short & Long Term Outcomes| Impact| Conduct Needs assessment | Money for Staff development and Title 1 monies | Staff training & training activity| Five core beliefs | Students will have better self-esteem| Successful student-teacher relationships | Secure Training facility | Equipment needs | Classroom ecology analysis | Self-control | Improved Test scores | Increased Test Scores by a measurable percentage | Classroom management program will address behavior issues and character traits. Selection of the Time to Teach Program | Teaching classroom expectations & Refocus Establish a base of support Establish â€Å"buddy teachers†Teach Refocus Process Produce Refocus forms | Classroom by Design Teach To’sStudents learn â€Å"expectations† | Lower principal referrals Intended OutcomesStudent Mood Awareness & Rapid Teacher Response (SMARTRTM)Clear classroom expectations â€Å"Teach-To’s†Student s with good self –esteem ~ Unconditional Positive Regard Lower Principal referrals Improved Test Scores| Students will recognize the good in each other and will accept each others differences, there will be less bullying because they are treating each other with the respect that the receive from staff and each other. | Before any program can be implemented the principal will be doing certain activities to get ready for implementing the program. A needs assessment must be completed to determine to what the goals are and what activities are going to be done to reach these goals.After conducting the needs assessment, the principal can determine the goals for the program. Once they have chosen a program, then they must budget for the training, that means acquiring funds. The next activity is choosing a venue to have the training session and planning for lunch and or snacks. Activities â€Å"are the procedures, techniques, tools, events, technology, and actions of the planned pro gram. †(Kellogg, 2004,p. 8) The author continues, â€Å"These may include products-promotional materials and educational curricula; services education and training, counseling, or health screening and infrastructure –structure, relationships, and capacity, used to bring about the desired results. (p. 8) Activities will include students designing character logos and banners, after the implementation of the program. The Time to Teach classroom management program can be implemented into the school system as soon as the training session is over; all the components can be implemented the following school year. The next school year will begin with all the â€Å"classroom expectations† posted in the hallways, classrooms and on the buses. Starting on the first day of school and will continue until all classrooms, school library, cafeteria, behavior on the bus, the first week to two weeks will be spent teaching the expected behaviors to the students.As teachers we cannot afford to assume that students know how to behave properly in need to be taken to prepare for the professional development training program and for implementing strategies after the training has been completed. For example, Implementation activities are â€Å"included for each component of a program logic model. † (McDavid, Huse, & Hawthorn, 2013) These implementation activities teachers can use to immediately start using the techniques of the program. Here is the three classroom integrity classroom questions teachers can mentally ask themselves, â€Å"Am I able to Teach? Are the other students able to learn? Is the student in question able to learn? † (Dahlgren & Hyatt, 2007) This is just a quick sample of a starting point for teachers. Outputs:Outputs can be described as in â€Å"terms of the size and or scope of the services and products delivered or produced by the program. They indicate if a program was delivered to the intended audiences at the intended ‘ dose. †(Kellogg, 2013) The Time To Teach would have to be viewed by the teachers to start to implement the â€Å"product† which in this case it would be the training session. Once the teachers have participated in the training/product they can return to the classroom and begin to implement the Time To Teach strategies and activities so that they can get the desired outcome. The desired outcomes will include ‘buy-in’ by all staff members, parents and teachers.There must be a shared sense of purpose among the staff, students, parents and community. (Dahlgren, & Hyatt, 2007) The authors continue when there is a failure to achieve this ‘buy-in’ by one or more of the stakeholders than there will be limited policy effectiveness and it may even become useless. When the Time To Teach program has been properly implemented and there is ‘buy-in’ by all participating parties then the likely outcomes will be successful. The Five Core Beliefs th at the Time to Teach philosophy incorporates, Self-Control, Classroom by Design, Teach To’s, Refocus, and the student teacher relationships or Unconditional Positive Regard.If the stakeholders do ‘buy-in’ to the program then they end up with 30% higher test scores, better behaved students and lower principal referrals. (Dahlgren & Hyatt,2007) Outcomes: When planning for your program you can demonstrate your programs progress by projecting outcomes. â€Å"Outcomes identify the short-term and long-term outcomes you expect to achieve for each activity. †(Kellogg, 2007p. 14) Outcomes can further be defined as â€Å"specific changes in attitudes, behaviors, knowledge, skills, status, or level of functioning expected to result from program activities and which are most often expressed at an individual level†(p. 8) The activities that are planned ultimately bring the outcomes that are trying to accomplish. The activities approach model also connects progra m resources and activities but does so in great detail. Each outcome is usually dealt with separately by the activities and events that must take place to keep on track. †(p. 12) The intended outcomes for the Time to Teach program will be discussed throughout the rest of this paper. Time To Teach! is an evidence based classroom management program that uses proven, practical, and powerful strategies. These strategies are researched based and ready to be put to use in the classroom. The Five Core components of Time To Teach! mirror what many esteemed researchers say works. Many leading researchers define classroom management in similar terms.Robert Marzano (2003) defined effective classroom as â€Å"the confluence of teacher actions in four distinct areas: (1) establishing and enforcing rules and procedures,(2)carrying out disciplinary actions,(3)maintaining effective teacher and student relationships, and (4) maintaining an appropriate mental set for management†(88-89) C lassroom management was rated as the most important variable in building and sustaining a high achieving classroom in nearly every major study on academic achievement. (Dahlgren, Malas, Faulk, and Lattimer,2008) Once Time To Teach! has been implemented, teachers should be able to read student mood and respond calmly and quickly, as needed. Teachers will correctly read social and emotional cues and correctly perceive students responses to their behaviors. Specifically, when a student becomes disruptive, it is the teachers job to respond calmly and appropriately. Teachers who exhibit this kind of self-control can read their room and will react swiftly, calmly, and compassionately. We call this the SMARTR TM response- Student Mood Awareness and Rapid Teacher Response. †(Dahlgren et. al. ,p. 6) Projected outcome of the Time To Teach! once the program has been implemented students will be taught what the classroom expectations are and the teachers will not how to teach classroom ru les and routines with success. The term Teach To’s was first coined almost four decades ago. (p. 6) With today’s students showing up for class not knowing how to act or what is expected of them is the norm while having students who show up knowing how to act is the exception.The good news is that there is that even if we have students that have bad behaviors that affect the classroom functioning, when successfully â€Å"teaching-to† your classroom rules and routines, â€Å"you will be guaranteed a more effective instructional climate. †(Dahlgren et. al. ,p. 7) The authors continue, â€Å"Teaching-to† behaviors are a foundational and powerful component of the Time To Teach! Program. We have been doing it for forty years. †(p. 7) Conclusion: Students should gain more confidence as teachers continue with the program and as they begin to ‘buy-in’ in to the system. School-wide behavioral- management and character education in todayâ⠂¬â„¢s world is a must. Every classroom in every school can find a room with the rules posted, and talked about once, but these programs â€Å"expectations† will be posted everywhere and will be talked about and taught until every student gets it.Students will be taught how to act and what is expected of them in a positive respectful way with unconditional positive regard. Students will be asked to compete in a contest to design the â€Å"character logos,† whoever wins will receive a prize of some sort and school wide credit. Because somewhere in this face paced world, of video games, cell phones, tablets, and laptops, these latch key students have not been taught how to act appropriately and it is our responsibility as teachers to teach them character traits and behavior management skills. The school administrators have a tough job. They have to try to please the district offices, teachers, parents, students, the community and the government, all while trying to do wh at’s best for the education of the student.In today’s world it is increasingly apparent that it is essential to incorporate the behavior management skills. â€Å"It is important to understand that teaching behavior is as important as teaching academics. †(Dahlgren et. al. ,p. 198) The authors continue, that â€Å"on a school-wide basis, children must be taught these expectations until they understand these expectations, and finally they should be held accountable for these expectations. † (p. 198) Thanks to Time To Teach for making these expectations a reality. References Dahlgren R. , Dahlgren A. , Faulk J. , Lattimer M. , Ludwig. (2011) Associate Training Manual Time To Teach. , Dahlgren R. & Hyatt J. (1994-2007). Time To Teach: Encouragement, Empowerment, and Excellence in Every Classroom. Hayden Lake, ID. , CTE, Center for Teacher Effectiveness. Dahlgren R. , Malas B. , Faulk J. , & Lattimer M. (2008). Time To Teach! The Source for Classroom Managemen t. , Hayden Lake, ID. , CTE, Center for Teacher Effectiveness. W. K. Kellogg Foundation. (2004). Using Logic Models to bring together planning, evaluation, and action: Logic Model Development Guide. , Retrieved from http://www. wkkf. org/~/media/36693510092544928C454B5778180D75/LogicModel. pdf McDavid J. C. , Huse I. , & Hawthorn R. L. , (2013) Program Evaluation and Performance Measurement An Introduction to Practice. , Second Edition. , Thousand Oaks, CA. , Sage Publications.

Monday, July 29, 2019

CCEI083W Essay Example | Topics and Well Written Essays - 500 words

CCEI083W - Essay Example I also maintain good communication with my preschooler’s parents in order to guarantee their well being. Finally, I ensure that I am in a good position to discuss problematic behaviours of my preschoolers with their parents in a positive, helpful manner. In order to encourage family involvement in classroom activities, I encourage parents to be clients of the program. This grants them a chance to say what they like or do not like about the program. They also offer bright ideas by acting as clients to the program. Also, I request the parents of my preschoolers to volunteers to some of the school programs. For instance, I ask some of the parents to help in serving snacks for students or contribute toys that they think might help their children learn. Finally, I have included myself on the teacher-parent association in order to contribute to the local politics that parents bring up concerning their children’s learning. Through this, I share with the parents the importance of their children’s learning. I support the relationships of my preschoolers and their families by incorporating both classroom activities and home activities that include both the student and their parents. Such activities ensure that they children and their parents have worked together to complete the assignment. For instance, during sports day, I ask the parent to run for a designated distance while carrying their infants. I give my students assignments concerning their parents, whom they have to ask in order to complete it. Such assignments include briefly describing what your mother or father does at work or how their parents’ childhood was. I also provide a diary for parents to sign to ensure that their child has completed his/her homework given. This will ensure that the parent has checked to ensure that the homework was tackled successfully. Whenever parents to my preschoolers’ parents are in school, I

Sunday, July 28, 2019

Financial strengths and weaknesses of fashion design enterprises in Essay

Financial strengths and weaknesses of fashion design enterprises in Italy - the threat from China and the opportunities - Essay Example China entered the market shyly, a small nibble at the market but grew into a solid business. China flooded Europe with low cost shirts, pants, underwear, socks and shoes. But how can Chinese manufacturers of low cost product threat high fashion of Italy? Ultra-cheap clothes, welcomed by consumers and retailers, undermine the fashion manufacturers, already challenged by the arrival of fast-fashion chains such as H&M and Zara, whose products are often made in the Far East. As Li Edelkoort, the respected fashion forecaster, warns, the Chinese whirlwind will flatten the fashion world as we know it and change radically its familiar landscape. â€Å"Everyone is putting eggs in one basket - China - and that is potentially devastating for our cultural heritage." (Menkes 2005) While producers are struggling to keep underpriced clothes from flooding the Italian market, designer label brands are waging another battle - against imitations, or "knockoffs" as they are known in the trade. (Italian designers 2005) Most of fakes come China or other Asian countries with the low labor costs and no concern for social services, welfare and pollution control. Chinese products are dirty cheap. They underestimate the products to the level of prices for food. Some do not see a tragedy in this situation. What Italian companies need is to be flexible, creative, innovative. Their weapons are know-how and deeply felt luxury. Another opportunity which Italian companies can employ to their benefit is the size of the companies.

Nursing Article critique Lab Report Example | Topics and Well Written Essays - 500 words

Nursing Article critique - Lab Report Example Although, they have not mentioned anything related to time geographic location of the study which enhance the interest of the readers; still the mentioning of the type of intercourse, consensual and non-consensual, improves its strength. This article does not contain an abstract. As an abstract is summary of an article so it should cover all the important sections of a research article, like: background, the methods, findings, conclusion and implications. It is the quality of a good abstract that the main theme of the research carried out and the point of view of the researchers should be narrated in a coherent way so that the reader could clearly understand this summary. The authors provide a very comprehensive account on the introduction. They specifically discussed the issues related to the topic with reference to the US. To further strengthen the statements the authors have utilized various sources available. This article does include the section on background; this has been addressed in a short but comprehensive way. Here the authors discussed various terminologies in use by the US department of Justice and the criteria related to the event of a rape. The authors of this article have tried to address important aspects of the available evidence under the section on literature review.

Saturday, July 27, 2019

Db3 =employee compensation and benefit Research Paper

Db3 =employee compensation and benefit - Research Paper Example This is attributed to the fact that once employees are introduced to the incentive programs, there would be a demand to increase the value of the incentives over time. In most situations, an organization may not be in a position to increase the value of the incentives thus limiting the effectiveness of this particular behavioral change tool. Introduction of the incentive system may have both negative and positive impacts on an organization culture. For instance, Hope & Fraser (2003) point out that the strategy may increase employee competitiveness in an organization and at the same time increase reliability of incentives to influence performance. There are limited long term benefits of implementing incentives programs. With increasing demand on increasing the value of incentives, an organization may be faced with increased expenditure and employee conflict in a long term basis. Bratton & Gold (2007) however, point out that an organization’s culture may benefit from the increasing level of competitiveness of the employee in terms of increased output. It is an obvious assumption that once an incentive program is implemented, it would be a major setback if the program is retracted. Employees in an organization may have a psychological notion based on reliance on incentives for performance. Hope & Fraser (2003) argue that this would negatively affect the employees’ approach on

Friday, July 26, 2019

Interactive Listening Research Paper Example | Topics and Well Written Essays - 500 words

Interactive Listening - Research Paper Example This means that the listener should make sure that the speaker speaks at a speed that could not hinder his understanding. He should also ensure that the speaker uses understandable explanations and makes repetition when necessary. According to Stitt (2004), the three major techniques for effective interactive listening are paraphrasing, acknowledging emotions, and asking clarifying questions. Paraphrasing is trying to state the content spoken by the speaker in one’s own words. When the ideas spoken by the speaker are paraphrased, the listener tries to understand them in his own context. This would promote understanding and alertness of the listener. The interactive listening technique of acknowledging emotions involves use of actions like nodding by the listener to show whether he understands or not. This technique could be very appropriate especially to shy listeners who are unable to react verbally to ideas spoken by the speaker. The other interactive listening technique involves asking the speaker to clarify his ideas if you do not understand them. This technique gives the listener a chance to react verbally to what he is hearing, which can promote his understanding of the ideas spoken by the speake r. This week, we have learned several ideas that can help promote a communication as well as enhancing communication abilities. Among the ideas, the one that I did not know before is the idea of accommodating cultural differences in a communication. As Samovar, Porter & McDaniel (2009, p. 353) state, â€Å"communication competence requires more than just opening the door for listener-speaker dialogue.† This is because communication takes place in culturally diverse settings. Individuals in such settings have several cultural differences that result to factors that could hinder communication. However, if the cultural differences are accommodated, then the factors

Thursday, July 25, 2019

Computer Crimes Research Paper Example | Topics and Well Written Essays - 500 words

Computer Crimes - Research Paper Example Consumers have their own personal data and they have their own personal communication taking place on the computer through the internet. Computer viruses and hacking programs tend to affect all these innocent victims and they become helpless in all these situations. They lose their confidential data and at times many organizations may lose their back up data and end up in many official and organizational level problems. Credit transaction information can be hacked easily by professional hackers and it causes huge losses to the consumers, companies and as well as government agencies. Government agencies have their own official transactions taking place on the computers and they transfer their information through the internet as well. When these various types of computer crimes are taking place it affects the government and at times may affect the country as well. All these innocent victims tend to get targeted in a serious manner when computer crimes are taking place. There are many computer manufacturing companies that are operating around us. These computer companies while manufacturing the computers are not able to develop programs that may protect the computers from the hackers. The hackers are always up with new types of programs and viruses that tend to affect the computer users and cause a lot of damage to them. The computer manufacturers are not able to have programs that show evidence of tracking down the hackers in a fast mode. It is extremely difficult to trace the hackers from where they have operated the viruses or hacked the computers of all the innocent people and organizations. The computer manufacturers are not able to develop programs that can protect their valuable users from the various computer crimes that are taking place in the society. Any user that is using the computer and the internet are prone to be attacked by hackers and various types of viruses. The antivirus

Wednesday, July 24, 2019

Business modelling Essay Example | Topics and Well Written Essays - 2000 words

Business modelling - Essay Example This method of data analysis has been in operation for an extended period especially in the economic statistics. Regression has also become popular among lawyers in the recent past, being used as evidence of liability under Title VII of the civil Rights Act 1964. Regression analysis while handling a single explanatory variable is characterized as a â€Å"simple regression.† (Fox, 1997) Regression analysis will be used when it is determined that two or more variables have a connection in a linear relationship, Hinkle, (1996). When we focus on simple regression, it means that we have only two variables in question. The variables will be denoted by X and Y. and the relationship can be determined as; y = ß0 + ß1 x + ÃŽ ­, this is a linear equation because it will result in a straight line when presented in a graph, (Fox, 1997). Data analysis is an activity we cannot escape from in our day to day activities. Data may be realized from the business activities such as their mode of supply or transport. Businesses will, therefore seek to obtain the most favorable model through analyzing the data. The kind of analysis is called â€Å"The linear regression analysis,† (Fox, 1997). Regression analysis has a number of strengths, first according to Fox (1997), regression method of data analysis is beneficial in circumstances where forecasts are promising, such as the number of intended admissions in a college. This methodology assists administrators to predict and get ready for additional demands that are likely to arise in the future Regression analysis is also a quite cheaper method as data are easily collected and usually can be gathered from other earlier source. Furthermore, independent variable data are not expensive to update as compared to acuity-quality data, (Fox, 1997). Vonon (1998) advocates for the technique by says that method, of data

Tuesday, July 23, 2019

Family Structure Essay Example | Topics and Well Written Essays - 750 words

Family Structure - Essay Example In a Foster family unit the children are raised by foster parents who are not the actual or biological parents of the child. The child may be living there for some days weeks or even months, because the actual parents of the child may not be alive or may not be capable of looking after the child due to a number of factors. These types of families are common in the United States where children are left in the care of foster parents if the actual parents are drug addicts or even criminals. Grand-parent headed Families are those units where the grandparents being the eldest and the senior most members of the family are treated with respect and are obeyed. The children of this family, no matter how old they grow, abide by the wishes of their parents till they are alive. This type of family culture is highly prevalent in India, where the senior most members of the family in a joint family are treated with utmost respect. The first task that the new couple accomplishes is to accomplish loyalty to the newly formed relationship. Both the partners begin their new life together by staying together with each other and loyalty is achieved by maintaining the sanctity of the marriage and trust among both the partners. The second task involves the formation of the new married relationship. The bond is created in a holy place and sanctified, after which the couple dedicate each other to themselves and spend good as well as bad times together. The third task is the building and realignment of relationships with each other's families and friends, where the couple gets to know each others' acquaintances and try to adapt themselves to the new relationships. The case is especially difficult for a woman if she has to move into a joint family or husband's extended family after marriage and live with them. There is tremendous adjustment on the part of the wife in such a case. These types of tasks are highly prevalent in the Indian Family systems, where the extended or joint family system is still highly prevalent. 3 major types of violence that is of concern to community health nurses are: Spouse/partner abuse, Child abuse and Elder abuse (American Association of Colleges of Nursing, (2001). 3 examples of primary prevention interventions that can be used in dealing with violence are: Universal Screening and Identification, School-Based Prevention Programs and Media and Public Education (American Medical Association (1994). 'Diagnostic and treatment guidelines on domestic violence'). 3 tertiary interventions that can be used in dealing with violence are: Marital and family therapy by clinical staff, Milieu treatment and Behavioral token programs like Individual counseling. (Samhsa's National Mental Health information Center). References American Association of Colleges of Nursing (AACN). (2001). 'Violence as a public health problem'. Retrieved from website: Grief, Avner (2005). 'Family Structure, Institutions, and Growth: The Origin and Implications of Western Corporatism'.

Monday, July 22, 2019

Organisational Transformation in Practice Essay Example for Free

Organisational Transformation in Practice Essay Every module has a Module Definition Form (MDF) which is the officially validated record of the module. You can access the MDF for this module in three ways: †¢the Virtual Learning Environment (VLE) †¢the My. Anglia Module Catalogue at www. anglia. ac. uk/modulecatalogue †¢Anglia Ruskin’s module search engine facility at www. anglia. ac. uk/modules All modules delivered by Anglia Ruskin University at its main campuses in the UK and at partner institutions throughout the UK and overseas are governed by the Academic Regulations. You can view these at www. anglia. ac. uk/academicregs. A printed extract of the Academic Regulations, known as the Assessment Regulations, is available for every student from your Faculty Office MAB301 (all new students will have received a copy as part of their welcome pack). In the unlikely event of any discrepancy between the Academic Regulations and any other publication, including this module guide, the Academic Regulations, as the definitive document, take precedence over all other publications and will be applied in all cases. 2. Introduction to the Module This module provides the opportunity for students to personally explore the relationship between personal change and organisational change/ transformation (de Vries and Balazs, 1999). And personally relate to the leadership and organisational challenges of transformational change in organisations. The module uses different activities to explore the nature of personal change issues required for successful employee engagement in an organisations change agenda. In the management and leadership field much is written and discussed about the following seven elements: (1) behaviour, (2) knowledge (3) skills / capability (4) belief systems, (5) values, (6) identity, (7) vision/ purpose. Using various methods, students will be encouraged to make sense of each of these ideas, and the interrelationship between them. This will be set against a real/simulated strategic learning context. Module participants are actively encouraged to reflect upon their own  existential experience and development through dynamic relations with others and performing roles. It is hoped the module will lead to students developing profound personal insights and also achieve personal growth. The module uses different activities to enquire into, reflect upon and diagnose personal, group and organizational leadership and transformation. Students will be able to diagnose where a/ their team or organisation is weak and design interventions that can help to guide significant change or transformation. The student will be equipped with a clear methodology for guiding his or her own development as an achiever or leader of the future. Assessment is by way of portfolio. 3. Intended Learning Outcomes Learning Outcomes (threshold standards) On successful completion of this module the student will be expected to be able to: 1 Knowledge and understanding Understand the values and leadership behaviours that create the modern enterprise and equip individuals to manage / lead in globally transformational contexts 2 Knowledge and understanding. Develop a robust understanding of leadership and change management within the context of organisational transformation 3 Intellectual, practical, affective and transferable skills Utilise a 7 element framework as a diagnostic tool to evaluate leadership capability in a team or organisation 4 Intellectual, practical, affective and transferable skills Demonstrate an ability to reflect upon ones own management development journey against the context of employability in global and transformational settings of the future 4. Outline Delivery. WkLectureSeminar/WorkshopReading 1 Organisational changeAction Learning SetsKets de Vries 2 Personal change Patchwork textKets de Vries Jung 3 Personal change organisational changePatchwork textKets de Vries James and Arroba http://triadllc. com/publications. html 4 Manager as personPatchwork textKets de Vries Tony Watson 5 Management leadershipPatchwork textKets de Vries Keith Grint 6 Managing leading changePatchwork textKets de Vries http://triadllc. com/publications. html 7 Managing Leading changePatchwork textKets de Vries. James and Arroba 8 Change agencyPatchwork textKets de Vries James and Arroba 9 Change processesPatchwork textKets de Vries 10 Organisational rolePatchwork textKrantz and Maltz 11 Wheel of changePatchwork textKets de Vries Jung 12 Wheel of changePatchwork textKets de Vries etc 4. 1 Attendance Requirements Attending all your classes is very important and one of the best ways to help you succeed in this module. In accordance with the Student Charter, you are expected to arrive on time and take an active part in all your timetabled classes. If you are unable to attend a class for a valid reason (eg: illness), please contact your Module Tutor Anglia Ruskin will closely monitor the attendance of all students and will contact you by e-mail if you have been absent without notice for two weeks. Continued absence can result in the termination of your registration as you will be considered to have withdrawn from your studies. International students who are non-EEA nationals and in possession of entry clearance/leave to remain as a student (student visa) are required to be in regular attendance at Anglia Ruskin. Failure to do so is considered to be a breach of national immigration regulations. Anglia Ruskin, like all British Universities, is statutorily obliged to inform the Border and Immigration Agency of the Home Office of significant unauthorised absences by any student visa holders. 5. Assessment Students are required to assemble a â€Å"patchwork text† (Illes, 2003; Winter, 2003) which relates your current or future workplace role. The patchwork text may be developed or based upon the following: †¢Kets de Vries (2004) suggests that people are prisoners of their past. Evaluate and reflect upon how your past might influence your future workplace role and development. †¢Evaluate and reflect upon a personal experience of change in your workplace †¢Apply Krantz and Maltz’s (1997) role analysis to your current workplace experience. †¢Using the â€Å"triangle of conflict† (de Vries, 2007), evaluate and reflect upon a major incident of conflict in your life. Consider your learning/ experiences in relation to your future workplace role. †¢Apply James and Arroba’s (2005) â€Å"reading and carrying framework† to critically evaluate and reflect upon how you interact with others. Consider the implications in relation to your future workplace role. †¢Conduct and develop a critical self-analysis using Jung’s notion of individuation (Carr, 2002), and relate this to your leadership archetype. †¢Critically evaluate, and reflect upon your own resilience and relate this your existing and future leadership competencies Guidance Notes for Students (see Smith and Winter, 2003) Your assignment will be assembled gradually during the progress of the module through a series of written tasks, which you will share with each other in small groups. There are several reasons for this:- †¢to avoid the last minute rush of having to write the whole assignment at the end of the teaching, when time is short; †¢to enable you to use a variety of different ways of writing, and thus to increase your opportunity to demonstrate your own particular abilities; †¢to enable you to give each other early constructive feedback as to how clearly you have presented your ideas and how they might perhaps be developed; †¢to enable you to write about all aspects of the module content (instead of having to select just a few aspects for a specific essay topic). Before you submit your assignment, you will be asked to write a final piece, to be added to what you have written already. This is designed to give you the opportunity to revisit (edit and revise) the ideas you have presented in your earlier pieces and to discuss what you have gained from the work as a whole. (This is the only task that will need to be completed after the end of the teaching. ) You MUST use academic theories and concepts to develop your personal reflection and portfolio. Your patchwork text SHOULD meet all the learning outcomes (see below; see mdf) Learning Outcomes (threshold standards): On successful completion of this module the student will be expected to be able to: Knowledge and understanding Understand the values and leadership behaviours that create the modern enterprise and equip individuals to manage / lead in globally transformational contexts Knowledge and understandingDevelop a robust understanding of leadership and change management within the context of organisational transformation Intellectual, practical, affective and transferable skillsUtilise the 7 Element framework as a diagnostic tool to evaluate leadership capability in a team or organisation. Intellectual, practical, affective and transferable skillsDemonstrate an ability to reflect upon ones own management development journey against the context of employability in global and transformational settings of the future The sequence of writing tasks which will make up the final assignment is as follows: Weeks 1- 4 (approx. ) 1Explore how your personal experience impacts upon, and has implications for how you interact with others, adapt and respond to change (Learning outcomes 1 – 4). Weeks 5- 7 (approx. ) 2. Using your chosen personal experience critically reflect upon and evaluate your own assumptions, values and leadership behaviours. (Learning outcomes 1 and 3). Weeks 8 – 12 (approx. ) 3 Write about an example of your own group experiences from the point of view of one of your fellow group members imagining their experience of your work with her / him (Learning Outcomes 1- 4) Weeks 1 – 12. 4. Use the learning from your personal experience, and group reflection, in relation to your future workplace role (Learning outcomes 1 – 4) 5. (Final synthesis) A retrospective summary of and commentary on your previous writing, indicating what you have learned which seems to you to be important for your own professional understanding and development (Learning outcomes 1 – 4) Time will be available within the teaching sessions for you to discuss in small groups the writing you have done in response to each of the writing tasks. So you will therefore need to make four or five copies to bring along to the session. The word-limit for the whole assignment is 3,000 words. There are no specific word-limits for the individual pieces of writing, but you should aim to make sure that there is a balance between them. And you will need to leave at least 500 words for the final task (no. 5 above). Patchwork text references Akister, J. (2005). Using a Patchwork Text to assess family therapy students. Journal of Family Therapy, 27(3), 276-279 Illes K. (2003). The Patchwork Text and Business Education: rethinking the importance of personal reflection and co-operative cultures. Innovations in Education Teaching International, 40(2), 209-215. McKenzie J. (2003). The student as an active agent in a disciplinary structure: introducing the Patchwork Text in teaching sociology. Innovations in Education Teaching International, 40(2), 152-160. Ovens P. (2003). Using the Patchwork Text to develop a critical understanding of science. Innovations in Education Teaching International, 40(2), 133-143. Parker J. (2003). The Patchwork Text in teaching Greek Tragedy. Innovations in Education Teaching International, 40(2), 180-193. Quinn J. (2003). Patchwork Text example one: becoming a science specialist teacher. Innovations in Education Teaching International, 40(2), 144-151. Ramsden, P. (1992). Learning to Teach in Higher Education, Routledge: London. Smith L. Winter R. (2003). Applied epistemology for community nurses: evaluating the impact of the Patchwork Text. Innovations in Education Teaching International, Volume 40(2), 161-173. Winter, R. (2003). Contextualizing the Patchwork Text: Addressing Problems of Coursework Assessment in Higher Education, Innovations in Education and Teaching International, 40(2), 112-122. All coursework assignments and other forms of assessment must be submitted by the published deadline which is detailed above. It is your responsibility to know when work is due to be submitted – ignorance of the deadline date will not be accepted as a reason for late or non-submission. All student work which contributes to the eventual outcome of the module (ie: if it determines whether you will pass or fail the module and counts towards the mark you achieve for the module) is submitted via the iCentre using the formal submission sheet Academic staff CANNOT accept work directly from you. If you decide to submit your work to the iCentre by post, it must arrive by midday on the due date. If you elect to post your work, you do so at your own risk and you must ensure that sufficient time is provided for your work to arrive at the iCentre. Posting your work the day before a deadline, albeit by first class post, is extremely risky and not advised. Any late work (submitted in person or by post) will NOT be accepted and a mark of zero will be awarded for the assessment task in question. You are requested to keep a copy of your work. Feedback You are entitled to written feedback on your performance for all your assessed work. For all assessment tasks which are not examinations, this is provided by a member of academic staff completing the assignment coversheet on which your mark and feedback will relate to the achievement of the module’s intended learning outcomes and the assessment criteria you were given for the task when it was first issued. Examination scripts are retained by Anglia Ruskin and are not returned to students. However, you are entitled to feedback on your performance in an examination and may request a meeting with the Module Leader or Tutor to see your examination script and to discuss your performance. Anglia Ruskin is committed to providing you with feedback on all assessed work within 20 working days of the submission deadline or the date of an examination. This is extended to 30 days for feedback for a Major Project module (please note that working days excludes those days when Anglia Ruskin University is officially closed; eg: between Christmas and New Year). Personal tutors will offer to read feedback from several modules and help you to address any common themes that may be emerging. At the main Anglia Ruskin University campuses, each Faculty will publish details of the arrangement for the return of your assessed work (eg: a marked essay or case study etc. ). Any work which is not collected by you from the Faculty within this timeframe is returned to the iCentres from where you can subsequently collect it. The iCentres retain student work for a specified period prior to its disposal. To assure ourselves that our marking processes are comparable with other universities in the UK, Anglia Ruskin provides samples of student assessed work to external examiners as a routine part of our marking processes. External examiners are experienced academic staff from other universities who scrutinise your work and provide Anglia Ruskin academic staff with feedback and advice. Many of Anglia Ruskin’s staff act as external examiners at other universities. On occasion, you will receive feedback and marks for pieces of work that you completed in the earlier stages of the module. We provide you with this feedback as part of the learning experience and to help you prepare for other assessment tasks that you have still to complete. It is important to note that, in these cases, the marks for these pieces of work are unconfirmed as the processes described above for the use of external examiners will not have been completed. This means that, potentially, marks can change, in either direction! Marks for modules and individual pieces of work become confirmed on the Dates for the Official Publication of Results which can be checked at www. anglia. ac. uk/results. Assessment Criteria and Marking Standards Patchwork text assignment guidelines (Jenkins, 2008) †¢Careful, detailed observation and recollection of events and situations †¢evidence the interrelationship between leadership behaviours, skills, belief systems, values, identity, vision and purpose (7 elements framework) †¢Noticing the various emotional dimensions of events and situations †¢Independent, critical and evaluative thinking †¢Recognising and responding to the complexities of events and situations †¢Effective communication and application of complex concepts and theories (e.g psychoanalytic, psychodynamic, psychotherapeutic) to personal/ inter-personal experiences of events and situations †¢Demonstrating learning in relation to personal development, effective relations with others and future workplace role. †¢Demonstrating the learner outcomes in relation to future workplace effectiveness †¢Coherent structuring, interlinking and presentation of patchwork text (including grammar, typography and referencing). ANGLIA RUSKIN UNIVERSITY GENERIC ASSESSMENT CRITERIA AND MARKING STANDARDS LEVEL 3 Generic Learning Outcomes. (Academic Regulations, Section 2)Assessment criteria by levelMarking standards (by mark band) 70%+60-69%50-59%40-49%30-39%1-29% Characteristics of student achievement per mark band Achieves module outcome/s related to this GLO at this Level of StudyAchieves module outcome/s related to this GLO at this Level of StudyAchieves module outcome/s related to this GLO at this Level of Study Achieves a marginal pass in the module outcome/s related to this GLO at this Level of StudyFails marginally to achieve module outcome/s related to this GLO. MDF may permit compensation Fails to achieve module outcome/s related to this GLO and is not eligible for compensation Knowledge and UnderstandingLevel 3 (FHEQ level 6) is characterised by an expectation of students’ increasing autonomy in relation to their study and developing skill sets. Students are expected to demonstrate problem solving skills, both theoretical and practical. This is supported by an understanding of appropriate theory; creativity of expression and thought based in individual judgement; and the ability to seek out, invoke, analyse and evaluate competing theories or methods of working in a critically constructive and open manner. Output includes is articulate, coherent and skilled in the appropriate medium, with some students producing original or innovative work in their specialism. Excellent knowledge base that supports analysis, evaluation and problem-solving in theory/practice/ ethics of discipline with considerable originality. Good knowledge base that supports analysis, evaluation and problem-solving in theory/ practice/ ethics of discipline with some originality. Satisfactory knowledge base that supports some analysis, evaluation and problem-solving in theory/practice/ ethics of discipline. Basic knowledge base with some omissions at the level of theoretical/ethical issues.. Restricted ability to discuss theory and/or or solve problems in disciplineLimited knowledge base; limited understanding of discipline/ethical issues.. Difficulty with theory and problem solving in disciplineInadequate knowledge base; lack of understanding of discipline/ethical issues. Unable to discuss theory or solve problems in discipline. Intellectual (thinking), Practical, Affective and Transferable SkillsLevel 3 (FHEQ level 6) is characterised by an expectation of students’ increasing autonomy in relation to their study and developing skill sets. Students are expected to demonstrate problem solving skills, both theoretical and practical. This is supported by an understanding of appropriate theory; creativity of expression and thought based in individual judgement; and the ability to seek out, invoke, analyse and evaluate competing theories or methods of working in a critically constructive and open manner. Output is articulate, coherent and skilled in the appropriate medium, with some students producing original or innovative work in their specialism. Excellent management of learning, with degree of autonomy/ research that may exceed the assessment brief. Structured and creative expression. Very good academic/ intellectual skills and practical/ team/professional/ problem-solving skills Good management of learning, with consistent self-directed research. Structured and accurate expression. Good academic/ intellectual skills and team/ practical/ prof-essional/problem solving skills Satisfactory management of learning. Some autonomy in research but inconsistent. Structured and mainly accurate expression. Acceptable level of academic/ intellectual skills going beyond description at times Satisfactory team/practical/professional/ problem-solving skillsBasic use of learning resources with little autonomy. Some difficulties with academic/ intellectual skills Some difficulty with structure/ accuracy in expression, but evidence of developing team/ practical/ professional/ problem-solving skillsLimited use of learning resour-ces. Unable to work autonom-ously. Little input to teams. Weak academic/intel-ectual skills. Still mainly descrip-tive General difficulty with structure/ accur-acy in express-ion. Practical/ professional/ problem-solving skills that are not yet secureInadequate use of learning resources. Failure to contribute to team work. Major problems with structure/ accuracy in expression. Very weak academic/ intellectual skills. and weak practical/professional skills. No ability to direct own learning A mark of 0% may be awarded for non-submission, poor or dangerous practice, incoherent and insufficient work, and in situations where the student fails to address the assignment brief and related learning outcomes 7. Assessment Offences. You are reminded that any work that you submit must be your own. All suspected assessment offences will be investigated and can result in severe penalties. Please note that it is your responsibility to consult the relevant sections of the Academic Regulations (section 10 – see www. anglia. ac. uk/academicregs) and the Student Handbook. When you are preparing your work for submission, it is important that you understand the various academic conventions that you are expected to follow in order to make sure that you do not leave yourself open to accusations of plagiarism (eg: the correct use of referencing, citations, footnotes etc.) and that your work maintains its academic integrity. Plagiarism is theft and constitutes the presentation of another’s work as your own in order to gain an unfair advantage. You will receive advice and guidance on how to avoid plagiarism and other elements of poor academic practice during the early stages of your studies at Anglia Ruskin. Introduction Being honest in your work is at the heart of studying and working at university. To be honest in your work you must acknowledge the ideas and work of others you use, and you must not try to get an advantage over others by being dishonest. It is important that you understand what it means to be honest in your work. Although there is general agreement within the UK academic community about the types of activity that are unacceptable, this does vary slightly between institutions, and may be different from where you studied before. We have developed this guidance to help you understand what it means to be honest in your work, and what you should do to make sure that you are handing in work that meets our expectations. This means we can make sure that we can maintain reliable standards for our academic awards, and  students continue to enjoy studying for academic qualifications that have a good reputation. In this guidance we will: †¢clearly define what being honest in your work and good practice mean, and how you can achieve this; †¢define ‘assessment offences’, including plagiarism, cheating and collusion; †¢identify the resources, help and advice available to help you learn the academic skills you need to avoid committing assessment offences; †¢explain how we expect you to behave; and †¢describe what happens if we think you have committed an assessment offence. Being honest in your work and good practice You can show good practice when you do your work independently, honestly and in a proper academic style, using good referencing and acknowledging all of your sources. To show good academic practice you must: †¢show you understand the literature; †¢use research from academics and others in your area of study; †¢discuss and evaluate ideas and theories; †¢develop your own independent evaluation of academic issues; and †¢develop your own arguments. To support your own good practice you will need to develop your: †¢skills at studying and getting information (for example, reading, taking notes, research and so on); †¢skills in looking at an argument and making your own evaluation (for example, having a balanced opinion, using reasoning and argument); †¢writing skills for essays, reports, dissertations and so on; †¢referencing skills (how you include your sources of information in your work); and †¢exam techniques (for example, revising and timing). Achieving good practice is not as complicated as it may appear. You need to do the following. †¢Know the rules. †¢Make sure you reference all of your information sources. Poor practice or dishonesty in your work (such as plagiarism, cheating, fraud and so on) can be a result of you not knowing what you are allowed to do. †¢Develop your own style. Sometimes students include too much original text from the work of others, as they believe that they cannot ‘put it any better’. Although you should try to express ideas in your own words, quoting or summing up ideas from academic sources is fine, as long as you say where you have taken this from. You must also reference other people’s performances or art in your own work. It fine to use other people’s performances and art, but you must be completely clear about why you are using that work, and make sure it is obvious that it isn’t your own. Definitions of assessment offences Plagiarism Plagiarism is when you present someone else’s work, words, images, ideas, opinions or discoveries, whether published or not, as your own. It is also when you take the artwork, images or computer-generated work of others, without properly acknowledging where this is from or you do this without their permission. You can commit plagiarism in examinations, but is most likely to happen in coursework, assignments, portfolios, essays, dissertations and so on. Examples of plagiarism include: †¢directly copying from written work, physical work, performances, recorded work or images, without saying where this is from; †¢using information from the internet or electronic media (such as DVDs and CDs) which belongs to someone else, and presenting it as your own; †¢rewording someone else’s work, without referencing them; and †¢handing in something for assessment which has been produced by another student or person. It is important that you do not plagiarise – intentionally or unintentionally – because the work of others and their ideas are their own. There are benefits to producing original ideas in terms of awards, prizes, qualifications, reputation and so on. To use someone else’s work, words, images, ideas or discoveries is a form of theft. Collusion Collusion is similar to plagiarism as it is an attempt to present another’s work as your own. In plagiarism the original owner of the work is not aware you are using it, in collusion two or more people may be involved in trying to produce one piece of work to benefit one individual, or plagiarising another person’s work. Examples of collusion include: †¢agreeing with others to cheat; †¢getting someone else to produce part or all of your work; †¢copying the work of another person (with their permission); †¢submitting work from essay banks; †¢paying someone to produce work for you; and †¢allowing another student to copy your own work. Many parts of university life need students to work together. Working as a team, as directed by your tutor, and producing group work is not collusion. Collusion only happens if you produce joint work to benefit of one or more person and try to deceive another (for example the assessor). Cheating Cheating is when someone aims to get unfair advantage over others. Examples of cheating include: †¢taking unauthorised material into the examination room; †¢inventing results (including experiments, research, interviews and observations); †¢handing your own previously graded work back in; †¢getting an examination paper before it is released; †¢behaving in a way that means other students perform poorly; †¢pretending to be another student; and †¢trying to bribe members of staff or examiners. Help to avoid assessment offences Most of our students are honest and want to avoid making assessment offences. We have a variety of resources, advice and guidance available to help make sure you can develop good academic skills. We will make sure that we make available consistent statements about what we expect in this document, and in student handbooks and module guides. You will be able to do tutorials on being honest in your work from the library and other central support services and faculties, and you will be able to test your written work for plagiarism using ‘Turnitin ®UK’ (a software package that detects plagiarism). You can get advice on how to honestly use the work of others in your own work from the library website (www. libweb. anglia. ac. uk/referencing/referencing. htm) and your lecturer and personal tutor. You will have an opportunity to do a ‘formative’ assignment before you finish and hand in your first ‘summative’ assignment. A ‘formative’ assignment is one in which you can talk about your work thoroughly with your tutor to make sure that you are working at the correct level for your award, and that you understand what is meant by good practice (a ‘summative’ assignment counts towards the assessment for your course). You will be able to use ‘Turnitin ®UK’, a special software package which is used to detect plagiarism. Turnitin ®UK will produce a report which clearly shows if passages in your work have been taken from somewhere else. You may talk about this with your personal tutor to see where you may need to improve your academic practice. We will not see these formative Turnitin ®UK reports as assessment offences. If you are not sure whether the way you are working meets our requirements, you should talk to your personal tutor. They will be able to help you and tell you about other resources which will help you develop your academic skills. What we expect from you  We will make sure you have the chance to practice your academic skills and avoid accidentally breaking our Academic Regulations. On page nine of the Student Charter (see http://web. anglia. ac. uk/anet/students/pdfs/09_student_charter. pdf), it says you have to ‘be aware of the academic rules relating to your studies’. To make sure that you are aware of the rules, we expect you to agree to: †¢read this guidance and make sure you thoroughly understand it; †¢work through ‘PILOT’, the online tutorial available on our library website (http://libweb. anglia. ac.uk/pilot/), which aims to help you learn good practice and has a useful section on plagiarism; †¢make sure that you are familiar with how to reference (acknowledge other people’s work); †¢correctly reference all the sources for the information you have included in your work; †¢identify information you have downloaded from the internet; †¢never use someone else’s ideas for a performance, film or TV programme, their artwork, graphics (including graphs, spreadsheets and so on and information from the internet) as if they are yours; †¢only hand in your own original work; †¢never use another person’s work as if it were your own; and †¢never let other students use or copy your work. What we will do for you To help you avoid making assessment offences, our staff will: †¢make sure they are familiar with the guidance on being honest in your work and the Academic Regulations; †¢tell you clearly about the guidance on being honest in your work and any guidelines on misconduct, and record the dates for future reference; †¢arrange library information sessions for you;