International marketing management Essay Example for Free

International marketing management Essay ‘Self- Reference Criterion’ 1. Define problem or goals in terms of home-country cultural traits, habits and norms 2. Define problem or goals in terms of foreign cultural traits, habits and norms 3. Isolate the SRC influence in the problem and examine it carefully to see how complicates the problem 4. Redefine the problem without the SRC influence and solve for the foreign market Self-reference criterion (SRC) as an unconscious reference to ones own cultural values, experiences and knowledge as a basis for decisions. The SRC impedes the ability to assess a foreign market in its true light. For example, Americans may perceive more traditional societies to be backward and unmotivated because they fail to adopt new technologies or social customs, seeking instead to preserve traditional values. In the 1960s, a supposedly well read American psychology professor referred to India’s culture of sick because, despite severe food shortages, the Hindu religion did not allow the eating of cows. The psychologist expressed disgust that the cows were allowed to roam free in villages, although it turns out that they provided valuable functions by offering milk and fertilizing fields. Ethnocentrism is the tendency to view one’s culture to be superior to others. The important thing here is to consider how these biases may come in the way in dealing with members of other cultures. Self-reference criterion importance to a marketing firm planning to enter international markets for the first time. Importance of Self-reference criterion as a topic of research Self-reference is a topic whose theoretical foundations have so far primarily been studied in the context of logic, the philosophy of language, systems theory, and post-modern culture. In computer science it has been a topic in the context of the recursively of Turing machines. In semiotics, there have been only few studies which have dealt explicitly with this topic, although marginal reflections on self reference can occasionally be found in the context of the theory of reference. Levels and degrees of self-reference criterion: Examples from advertising Just as signs may self-referentially refer to the world of signs, the media may refer to the world of the media in a self-referential manner. Citations, intertextuality, intermediality, met textual references, repetitions, recursions, and references to the communicative situation are some of the symptoms of self-reference in the media. Various degrees of self-reference must be distinguished, from the sign that refers to nothing but itself to the sign that refers only partially to itself and partially still to something else. Furthermore, self reference occurs at different levels of the message in which it occurs. Beginning with the smallest elements of the message, the first three levels of self-reference are derived from Peirce’s trichotomy of the interpret ant: 34 rheumatic (equivalent to the unit of a word), dicentic (equivalent to a proposition), and argumentative self-reference. In extension of this Peircean triad, textual, intertextual, intermedial and communicative self-reference will be distinguished. Communicative self-reference criterion Communicative self-reference pertains to pragmatics, the situation of text production and reception. The roles of the readers or the spectators and the enunciative roles of the authors, the producers, the actors or the players become the topic of the message. Instead of presenting or representing ideas or events in the world beyond the message, the text deals with its own communicative context, its communicative function, and its presuppositions. The text has thus its own pragmatic dimension as its topic. For example, the audience of a film is reminded of the fact that it is participating in the film while sitting in the film theatre. 38 Peter Greeanway’s actors that step out of their role as actors and mingle with the audience, or Alfred Hitchcock, who steps out of the role of a film producer to become an actor are further examples of communicative self-reference. B) International marketer must have knowledge of sub cultural groups Introduction Culture is concerned with social behaviour and attitudes, and this paper aims to highlight its significance for entry into foreign markets. Culture has been defined as â€Å"the integrated sum total of learned behaviour traits that are manifest and shared by members of a society†. Cultural factors have been itemized in the existing literature, but clearly among the most important are: customer beliefs and attitudes; morality, ethics and religion; social and consumption values; language and literature; social systems and social behaviour (especially the family); historical background; arts and aesthetics. Two authoritative studies have identified concepts of culture both as barriers to entry and as dynamic movers (Herkovits, 1970, Clutterbuck 1980). Furthermore, insufficient research attention has focused on defining more conceptual approaches to the internationalization of retailing and there is an even greater paucity of research into strategies for retailer entry modes; this is the main justification for this paper. In researching their approach to overseas markets, retailers must consider that culture can have an impact on their merchandising and promotion. The culture in which a person lives affects his/her consumption patterns and also the meaning that is attached to specific products. When promoting merchandise in a new culture, it is easier initially to appeal to existing culture requirements or expectations than to try to change them. Merchandising and promotion must be sensitive to the basic values of the country and the differences in patterns of consumption. Case Example (1) Entry into the Swiss Market In Switzerland, foreign dishwasher manufacturers and retailers expected the same rapid sales they had first obtained in other West European markets; but sales in Switzerland were so slow that research had to be done to find out why (this research should, of course, should have been done before, not after, market entry). The research showed that the Swiss housewife had a different set of values to, for example, her French and English counterparts; she was very conscious of her role as strict and hardworking, and her responsibility for the health of her family. To the Swiss housewife dishwashers simply made life easy, and this conflicted with her Calvinistic work ethic. As a result of this research, dishwasher manufacturers had to change their advertising – promoting, instead of ease-and convenience, hygiene-and-health. They did this by emphasizing that because dishwashers used temperatures higher than hand hot the process was more hygienic than washing up by hand. Thereafter retailers had no problem selling automatic dishwashers in Switzerland. Source: Author Cultures across countries High context culture – the meaning of individual behaviour and speech changes depending on the situation – nonverbal messages are full of important meaning (Read between the lines) – e. g. Saudi Arabia and Japan, written contracts are not always enforceable as new people move into executive positions (Chile, Mexico) Low context culture – intentions are expressed verbally – the situation does not change the meaning of words – e. g. India, China, Australia, New Zealand Cultural Assessment International retailers need to communicate meaning through the transmission of messages to people of different cultures if they are to succeed in the promotion of their products to enter foreign markets. Misunderstandings caused by cultural differences can seriously damage the image of a firm or product; therefore, in order to ensure the message transmitted is received in its correct form, the retailer needs to be completely aware of the implications of all the elements of the message in the foreign culture. Failure on behalf of the retailer to adapt to the intricacies of national customs and develop a rapport will lead to inadequate market entry strategies. Accurate communications are so vital that any risk of cultural misunderstanding needs to be eliminated. Firms must identify key management positions and insist that they are held, whenever possible, by someone of the same culture. Many firms make the mistake of putting nationals from the parent companies in charge of key positions within their foreign subsidiaries, often on the basis that fluency in the language is sufficient. In attempting to understand the most significant elements of the foreign culture, companies have to be vigilant and ensure a balance is maintained. There is no one method to adopt in the evaluation of other cultures for retailing purposes as the nature of the goods being offered should govern the method of assessment. The retailer must be sufficiently perceptive and guard against the over-exaggeration of the differences or the similarities between the foreign culture and its own. For example, in analyzing the United States market, a UK retailer may overemphasize a perceived common culture stemming from the common language and close political and economic relations. A common language cannot indefinitely set the seal on a common culture when the geographical, political and economic determinants of the culture are no longer the same throughout its area. The withdrawal of Marks and Spencer from the Canadian market in 1999 is a case in point; their precept was that the aforementioned â€Å"perceived† cultural affinity would facilitate acceptance of the St Michael brand name; in short the common language or heritage does not guarantee a common culture. A further complication in determining the important facets of a country’s culture is the existence of more than one culture or sub-culture within many nations world-wide. Table 1 lists a few states with cultural differences based along linguistic groupings and the problems these present to the international retailer. A cultural assessment will reveal a modal pattern, but a truly useful evaluation will also expose considerable variations within a group or a subset group. In fact, for some cultural characteristics, there may be a wider range within a given society than between societies. For example, young professional 25-30 year olds in Spain, France and Italy may have more in common, in terms of values, tastes and aspirations, than with their non-professional compatriots of the same age group. A cultural evaluation can be either static or dynamic. A static assessment serves only to identify the differences in variables between cultures, whereas a dynamic appraisal seeks to indicate which variables will change in the future, in what order and with what speed. For the international retailer, the identification of which changes would be readily accepted or rejected can mean the difference between success or failure. The analysis of a culture to ascertain the peculiarities of the population can be extremely expensive, time-consuming and unwieldy. Therefore, having conducted a rapid survey of key cultural elements of a nation, the international retailer with limited resources may choose to carry out a Partial Cultural Assessment which focuses on key elements fundamental to the success of its operations in any country. Table 2 shows several cultural factors, which could frustrate the progress of the operations in the event of a retailer failing to obtain accurate data from the assessment of the foreign markets; if a single element is incorrectly assessed, the effectiveness of the strategies will be diminished.

Essay --

Database Security: Database security is a critical Domain of Computer and Information Security that deals with protection of an individual database or group of database from illegal access, injections or possible destruction. Data can be a customer's information, intellectual property, financial asset or any number of other records that can be maintained and managed on a system. Without Database security people are at risk of identity fraud, theft, destruction of property and much worse. The global costs of such security breaches runs from over a billions of dollars yearly, and the cost to individual companies can be extreme, sometimes disastrous. One of the most popular method for protection of database includes storing a backup in a secondary location or datacenter. The Advantage of storing backup in secondary location is the process of restoration and damage prevention in case of data destruction or disaster at Primary source . A firm’s database infrastructure often contains the most important data and are subjected to a wide range of attacks. Some of the threats to database security are excessive and unused privileges, SQL Injection, DoS etc. Excessive and Unused privileges is when someone in the firm is granted database privileges that exceeds the requirement of their job function, these privileges may sometime be abused. A good example for Excess and Unused Privilege can be a University System Administrator who’s primary function is to maintain student information, but due to excessive privileges could potentially have access to modification of Student’s grades. Another example could be of an employee with access to human resources database access, leaving the organization i... ... The use of portable devices are causing most of the organizations to deal with higher risk from hackers gaining access to sensitive data. Database are mainly targeted by attackers since it contains high volume of important and potentially critical data. The best way to overcome these risk are through storing important information as backups and securing data transmission over public network. Organization should set up firewalls between company’s intranet and internet in order to block any external device access into the network . With all being said organization should continuously educate their employees about the risks and keep a track and secure the portable devices used by IT personnel. If such security measures are implemented by an organization they can ensure that critical and important information could be less susceptible to vulnerabilities.

Culture And Climate Essay

In this paper a relationship between culture and climates is discussed with a focus on the southern California hunter gatherer societies. When there is a climate change the society will have to change their way of life in order to cope or else the change of climate could end up affecting the society adversely and even claiming life. Some of the change that occurs in the society due to climate change is that of food that is being eaten. Change in climate also could mean the people adapt to a new dressing code because of the increase or reduction in the temperatures. The effect of climate change will have a varying effect on the communities depending on whether they are gatherers/hunters or agriculturalist. When there is rain reduction the effect will be felt more by the agriculturalist than the hunters as much as all of them need the rain. When there is lack of rains some communities end up being violent as they fight for the few resources like pasture and water points. A good example of such an experience is the massacre that occurred at the Craw Creek whose evidence was the mass grave that was found with the remains of 486 individuals who had been mutilated. The attackers it is believed that, they made the attack because they were desperate due to lack of food as a result of climate change. When the society has a fear of being attacked they will always prepare for war. The society starts training the young people on how to fight and protect the community wealth. The community which has a tendency of being involved in wars will have its members having the skills of making weapons. They will also be involved in trade with other communities in order to sell or buy weapons. Some of the communities in Southern California like Chumash had other ways that they used as adaptation means to climate change that brought about severe droughts. This community adapted to using of a variety of plants and animal food such that when the climatic conditions were unfavorable they could resort to the use of the less preferred food which could be available at the time and these could help them avoid starvation. The communities learnt skills of storing food to avert effects caused by short term climatic changes. These community stored acorns, had skills of smoking and drying of fish, they dried seeds in addition to having the skills of constructing indoor and outdoor storage facilities. With enough food stored the community was able to support a dense population throughout the year including the years when there was little harvest. Different species of crops and varieties perform differently in same climate change. This also applies to the different tamed animals. There are some crops that will give a very low harvest or none at all when there is a change in climate while others survive in different climatic conditions. When communities are faced with unpredictable climate condition they resort to farming of different crops so as to survive harsh climatic conditions as seen from the case of the Chumash people. Water is a resource that becomes rare whenever there is extended droughts and as a result the communities which live in areas that are prone to droughts always have a culture of storing water. The Chumash people can also serve as an example in this area as research has shown that they had storage facilities to ensure there was supply of water for their use during the drought period. Their most common storage vessel was an asphalt interior lined water bottle. Due to the fact that asphalt preserves well, the evidence of the water bottle use and manufacture by the community is clear. The communities that were neighbors to the Chumash like Cahuilla and were in the desert regions had the skills of digging wells as way of adapting to the desert conditions. Exchange which was practiced among the Chumash is also seen as a way of the community trying to cope with the environment they new to be unpredictable. By the time of arrival of the Spanish the society was involved in exchange of prestige goods which partially had support of marriages that were so extensive that there was linkage of different ecological zones. There was a variety of goods that were being traded among the adjacent regions and these included foods, raw materials, manufactured goods and other goods. With the community involved in trade chiefs and other individuals who were powerful amassing a lot of wealth to themselves which was in form of prestige goods, a lot of food that was in storage facilities, shell beads which was being used as currency and canoes. This also brought about the emerging of network systems that were very powerful which involved ceremonial feasts. The use of prestige goods is believed to have been adopted as a form of social storage over thousands of years as a response to recurring droughts that challenged steady supply of required resources of the Chumash society. Reference Lynn H. (2005). Culture and Climate: Reconsidering the Effect of Palaeoclimatic Variability among Southern California Hunter-Gatherer Societies. World Archaeology, Vol. 37, No. 1, retrieved on 27TH April 2009 from: http://www. jstor. org/stable/40023887

Prejudice,Stereotypes and Discrimination Essay

Prejudice is an attitude that releases closely to intercultural sensitively. It is more commonly held and expressed by people in ethnocentric stages of the sensitivity model compared to people in the ethnorelatives stages. (Oetzel, 2009). Prejudice is the belief and feeling aspect of an attitude. It can be a pro or con but leads us to judging something based on our preconception. Prejudice is where you think against someone or something for no particular reason, thought or knowledge. It be because race , sex , age , or whatever . An would be like , â€Å" Oh I don’t like her , she’s a lesbian,† or she’s black or white or of any other race. Stereotype are overgeneralized cognitions about a group of people with no attempt to identify within –group variation . Stereotypes often based on learned and widely shared beliefs and another group that reinforce or justify prejudice (Oetzel, 2009) . A stereotype is a set of preconceived beliefs about those who share a trait in common . It is the narrow prejudice view of a particular social group . Such as â€Å"black people know how to dance† and â€Å"women are better at cooking and worst at driving†. They’re sometimes offensive and often unfair. Stereotypes is a view of social group that sticks , even though the social group is full of individuals who may not share any of the traits of the stereotype at all. It’s like â€Å"cheerleaders are bitches† or â€Å"geeks are smart†. Discrimination is action that maintain the dominance of one group of people over another. The power to enact the behavior is a key component to racism and discrimination. That power can be from a held position (being a boss) or social power (being part of a group that has political power). (Oetzel, 2009). Discrimination is where you actively are against someone for no reason , either on the basis of age , race , class or whatever . It’s different from a prejudice because you actually do an action , such as not giving that person a job because of your prejudice , or refusing to give them a room at a hotel. I remember when I was young , I use to live with my Father in a small town in Ohio. It was mainly white community , I had a friend that was white. She had invited me over her house and her Grandma was racist. When I walked in to her home , her grandma said to me â€Å"she can’t have company at all and you need to leave†. The next day I seen my friend , she had apologized to me, and said I don’t know why my grandma acts like that to black people. â€Å" She told her granddaughter not to play with blacks only with white children†, and she only would allow white children to come to her house . She never listened to her she still played with me anyway. I told her it wasn’t her fault that some people are just racist. Later on that week I was in the store with my grandma which is white also , we had seen my friend and her grandma . Her grandma tried to act as if nothing happen and spoke to my grandma and said to me you can come back over and play. I gave an example of prejudice stereotype and discrimination . People also stereotype for many of different reasons such as tattoos, race , religion, age gender and etc. Now days young folks now have a new way to rebel against society and ultimately and more honestly their parents . We began to see masses of young , dim witted teens getting idiotic tattoos just so they can feel like a badass (greengysywolf1 (How Prejudice and Fear). Children not knowing that when they get older that tattoos will affect them getting a job or the way society will look at them because of the tattoos they have on them. Even though it’s not right that’s the way society stereotypes and discriminates people because of their appearance. People get tattoos because they enjoy them , not to mark them as different , not to get jollies of the pain , or not to be the evil spawn of satan himself (greengysywolf1 (How Prejudice and Fear). People also stereotype people that have been in prison. It’s people that have went to prison and have changed their lives around completely . I have a friend that is about â€Å"6 4† and 200 pounds , but seems blessed with a baby face , so no one believes he ever been to prison . He usually waits until he meets someone in person to tell them , even though he knows there is a chance they will refuse to accept it . I’ve seen the look , the change behind the eyes that goes from listening to what the stereotypes say an ex-con is and should be . I found it interesting because he tends to be more truthful and respectful than people who have not done time. Prejudice exist everywhere; with prejudice comes a stereotype or discrimination. Most stereotypes are dealt with minorities , especially in the United States . Basically, It all depends on how a person was raised . Most of Americans assumes that every white person grew up either in the suburbs , or well-to-do apartments in the city. While sometimes that is true ,but some lives in bad areas like farming towns and many other diverse places. Where you raise your family depends on your income and your family situation most of the time. If they have a higher income than yours average American, than they probably live in the most high-class place they can buy. If they are middle class than suburbia is most likely option. If they exist in the lower class , your income is not so great. Then they would probably live in poorly developed neighborhoods , like a trailer park or apartment complex. African Americans continue to face the highest level of discrimination in renting , selling and insuring property, according to the National Fair Housing Alliance . People with disabilities field the second highest number of claims followed by families with children and Hispanics. (surge). The British did an research article in 2009. , with 60 people ranging from 18 to 65 years of age . The tests of implicit attitude used in this study are based on links to real world behaviour, so it’s likely that those participants with a very strong homophobic attitude would routinely behave in a discriminatory way. The four or five per cent with strong prejudices would find their attitudes often affect their behaviour and the 15 to 20 per cent with ‘mid-range’ prejudices are probably unaware of their attitude, but their thoughts and feelings towards gay or lesbian people will probably surface when they are emotional, stressed, frustrated or threatened (Society, 2009). I think people should look at themselves before they try and judge others , without getting to know them or speak to them first. Before you judge a book by its cover at lease open a couple of pages and read about it first. Works Cited Oetzel, J. G. (2009). Intercultural Communication (A Layered Approach). New Jersy: Pearson Education Inc. Page, H. (n. d. ). How To Stereotypes Affect My Life. Retrieved 2012, from http://greengypsywolf1. hubpages. com/getwidget. Society, T. B. (2009, Jan 16). â€Å"Prejudice Study Finds Gay Is The New Black†. Medical News Today. Surge, H. D. (n. d. ). CNN Cable News. Retrieved 2012, from http://www. cnn. com/US/9705/21/briefs. pm/housing/index. html.

Tips for Using a Tree as a Hedge Plant

Tips for Using a Tree as a Hedge Plant Hedges provide privacy and beauty in  landscape  design. Many trees are well suited for hedges, but its important to consider the purpose of the hedge and the growing conditions of the site when selecting a  tree.  Different tree species will have different characteristics and site needs. Selecting Trees for Hedges Remember that you will have to dedicate much more space to a tree than to shrubs. Abide by the trees minimum spacing requirement, which can be found at your nursery. Deciduous trees in a hedge generally provide screening only during the spring/summer growing season. Evergreen trees, both broad and narrow-leaved types, are effective year-round hedges. Sometimes a flowering tree is desirable. Such trees may be pruned periodically but should be allowed to grow in their natural informal shape. Planting The planting space required will vary based on the type of tree and the purpose of the hedge. For the most part, you will have to dedicate more space to a tree than to shrubs.   Conifers used for tall screens require little trimming and should be spaced about six feet apart. Trees for informal or untrimmed hedges should be spaced farther apart than trimmed hedges. To assure a thicker hedge, place plants in a double row. Training and Care Trees do not take training and pruning as well as shrubs. Most trees cannot be rejuvenated by pruning back to ground level. Trees do not fill in as well when topped - and most should not be topped. Shrubs will grow to fill the hedge much quicker than trees. Since trees take longer to fill in space and are planted farther apart, the initial planting may look sparse and take several years to achieve their desired appearance. Be patient and give your tree the time it needs. Recommended Trees for Windbreaks and Privacy Hedges White Fir or Abies concolor  (grows to 65): This large, evergreen tree has a silver-green to blue color and is not as vigorous as other large evergreens.American Arborvitae or Thuja occidentalis (  grows to 30):  These trees are useful for windbreaks or screens. Do not use in hot dry situations.Amur Maple or Acer ginnala (grows to 20):  Dense and compact, this tree requires little pruning and is useful for large windbreaks and screens.Carolina Hemlock or Tsuga caroliniana (grows to 60):  This dense compact evergreen tree can be used for windbreaks or screens.Cornelian Cherry or Cornus mas (grows to 24):  This is a dense and compact tree that grows small yellow flowers in early April and red fruit in the summer.  American Beech or Fagus grandifolia (grows to 90):  Another dense compact tree that is useful for windbreaks or screens. It is usually expensive and may be difficult to transplant.  American Holly or llex opaca (grows to 45):  A thorny broad-leaved evergre en with colorful fruits, the tree may be winter injured in northern areas. Chinese Juniper or Juniperus chinensis ‘Keteleeri’ (grows to 20): This is a loose evergreen with light-medium green leaves and a pyramidal form.Canaerti Juniper or Juniperus virginiana ‘Canaertii’ (grows to 35):  This is an Eastern red cedar cultiva with dark green leaves and pyramidal form.Osage Orange or Maclura pomifera (grows to 40):  Use this dense and compact thorny habit only for tall hedges where other plants won’t survive. Its useful for windbreaks or screens.  Leyland cypress (grows to 50): This fast-growing, beautiful, and dense conifer can quickly outgrow its space and subject to major canker disease. Plant with caution.Norway Spruce (grows to 60): This dense compact narrow-leaved evergreen tree needs consistent shearing but is useful for windbreaks or screens.Eastern White Pine or Pinus strobus (grows to 80):  This is another dense compact evergreen that needs shearing but is useful for windbreaks or screens.Douglas fir or Pseudot suga menziesii  (grows to 80):  Heres another dense compact evergreen tree excellent for windbreaks or screens. However, it can be difficult to grow in some locations.

Article Review of Half Defense Positive Accounting Research

This report discusses research paper on the half a defense positive accounting research. Positive accounting research is the research to test the positive accounting theory. Watts and Zimmerman state that the contract between parties in different organizations leads the accounting to be emerged. The scientific research is called to be positive accounting research when the non rational elements of human behavior cause accounting. Along with this, the main aims this report is to analyze the phenomena of the accounting research. The main aim of the research paper was to analyze the positive accounting research in intellectual project in scientific research with a view to identify the cause and effect relationship in the world. The report will include the critical argument on ontology and epistemology, research methodology used in the article, hypothesis set out in the paper, and hypothesis testing with recommendation provided in the article. The main focus of the report is to identify t he cause and effect relationship in accounting. The article is focused on the review of epistemological and ontological hypothesis of the intellectual project to understand and gain insight into the deficiencies and importance of positive accounting research. This article analyzes and discusses Positive Accounting Theory. It compares two different theories positive accounting theory and normative accounting theory to identify the best one theory. It assesses the development of Positive Accounting Theory and puts in comparison with three standard account of science Lakatos, Kuhn, and Popper. This article demonstrates that rather positive Accounting Theory comprises of elements of all the three standards of science however methodological status of the Positive Accounting Theory does not fit any of three fully. Along with this, the article found that development of Positive Accounting Theory characterized normal science over the decades by Kuhn. This article aims to identify that how the current accounting research practices are below to whatever required conducting the research successfully. It also assesses two aspects epistemology and ontology of the positive research. Along with this, the article shows that Watts and Zimmerman devised a term Positive Accounting Theory for their theory of accounting. Along with this, the epistemology and ontology of the research programs of positive accounting have been examined. This paper identified that positivist research programs are very effective and powerful, however due to some deficiencies in the research practices it losing its value. This paper identified that casually development of theoretical models, dully reliance of research on the rational of hypothesis testing, no interest in the quantitative parametrical values, and analysis of qualitative data using theories exist. Different competing theories should be tested comparatively to ensure the critical qualitative research. According to this paper, the positive research in accounting is not able to attain scientific objectives of the research. However, normal science defined by Kuhn is best suited to the positive research in accounting than actual science. Apart from this, the article devised some suggestion such as better theoretical model for positive accounting research, better measurement of the theoretical models, and shifting the focus to anticipation of the parameters from testing the formed hypothesis. There are following working hypothesis made in this paper. These hypotheses are These hypotheses were developed based on the understanding and knowledge gained by the researcher from the literature review. The researcher did not assert for the hypothesis and revealed the general agreed explanation that the living being outside the world intervene in the world that causes the events in the world. In this paper, theoretical framework has been used to conduct the qualitative positive research of accounting. This paper includes theoretical framework that defines the hypothesis, data collection, hypothesis testing, how the existing theories are falsified and proved, research approach, philosophy, and other research methods and methodologies for the qualitative and quantitative positive accounting research program. The epistemology, ontology and research methods are the part of interpretive research paradigm. Positive accounting research is the testing of the positive accounting theory. According to Watts and Zimmerman, implied or express contract between parties in the different kinds of organization and the rational in their self interest may cause accounting. The positive accounting theory carries choice for managers, auditors’ decision for reporting and pricing, politicians and regulators’ decision regarding accounting standards, expert advice, and various other phenomena of accounting. Some kinds of accounting researches assess the human behavior without considering the rationality and self interest of the parties. Thus, the positive accounting research is broader than the positive accounting theory. This may be called as scientific accounting research as the non-rational elements of the human behavior cause the phenomena of accounting. Positive accounting research is just different from the accounting research. Ontology states that the knowledge developed by the contextual and social understanding of the accounting. At the same time, epistemology aspect of the interpretivist paradigm states that how does one get to know about the worldview of a person. The positive accounting research is interpretivist research pursuing some of the question such as what, why, when, and how to develop the contextual understanding of the research topic or problem. The world does not object the nature of the persons consisted of their role, practices, relationships, and conducts. The events or contract between parties may be without following any rational aspects. The self interest as recited above should comprise of the experience gained by the social actor or person and the meaning he or she gives to his or her life and acts. Both of the elements of self interest give the sense of the subjectivity but they form an objective reality during the social interaction process among parties. Due to the logical difficulties between ontological and epistemological aspects of positive accounting research, the positive research programs are futile as they aims at developing the objective understanding of the factors causing phenomena of accounting.   The ontology here has defined the reality of the social interaction between human beings and epistemology has defined that how the research can discover the meaning behind the activities and events took place. The research asks open questions rather than close ending questions to know about the viewpoints of the persons. The researcher decides about the questions to be asked from the participants. The manager controls over the research through the budgetary system. The key problem has to be identified for furthering the research process. It may be that the positive epistemology and ontology are not correct but they cannot be said illogical and absurd.   Methodology is the third element of the research paradigm. The methodology states that methods used in the research. The methodology used in the article given below: Research philosophy and research approach: The interpretivist research philosophy has been used in this paper to discover the causes of accounting phenomenon without non rational assumptions. The researcher used some questions such as what, why, when, and how regarding the relationship between positive and interpretive accounting research as that between humanity and science. At the same time, here inductive approach was used to prove the theories. Inductive approach has been used to gather the qualitative data to test the cause and effect relation between human behavior and accounting. The research design is the types of research to be used for solving the problem. The research design may be of two types such as quantitative research and qualitative research. The qualitative research has been conducted using inductive approach to gather the huge data regarding positive accounting research in organizations. The qualitative research methods include interview, narrative, observation, case study, ethnography, and others. Here the researcher has used qualitative research to test the theories. The qualitative research is used to test whether the nature of reality which is socially framed is not an insuperable issue, and is there a difficulty in observation of the corporate directors’ social world than the same of the wolf. The survey has been used to know the human behavior in the group.   Survey is the method in which the information about behavior of the human in organizations is gathered through asking some question or observation. There are some steps of the Poppers theory that should be followed while testing the theories. This process includes four steps which are The Popper’s criterion may not be falsified and disapproved because many of the assumption are decided theoretically so falsification of that prediction does not show the assumption which is actually wrong. At the same time, the testing of hypothesis by the observation is not the scientific research therefore the Popper’ criterion cannot be disproved. The observation cannot help in measuring a single theory but in case of two or more theories the observation might be selected. A decisive observation can disapprove the theories which are incorrect but at the same time it would have to support to the competing theories or theory.   The qualitative accounting research fails in solving the question whether theory of Foucault is applicable in situation of the adoption of the strategic system approach in auditing and whether the application technology of self devised by Foucault to ensure the compliance by front line auditors is an empirical question or not. The theoretical frameworks used are assertion that leads the failure of the qualitative accounting research.   The paper provided includes some recommendation for effective positive research programs. A specific vulnerable model should be utilized with carefully entering the variables in model for mathematical measurement. Analytical modeling of the theoretical models to effectively test the theoretical prediction should be. In accounting research, the researcher should develop a theoretical model accordingly that may support in collection, validation and analysis of data. The main focus of the research should be on the measurement rather than testing. The measurement supports in developing the conceptual understanding. This paper identified that gap between positive accounting research programs and requirements to make it more effective for contributing in intellectual programs. This limitation affects the significance of the article. Improper selection of the research methods leads to ineffective research and testing of the theories that leads to incorrect consequences. These limitations put impact on the quality of the article and its contribution. The scientific research hypothesis set out the researchers was not accepted by the Kuhn theory. The article focuses on the Kuhn theory which is not accepted by other most of the scientists. From the above analysis, it can be concluded that the report defined the topic of the paper, hypothesis, theoretical framework of the research elements such as ontology and epistemology, research philosophy, research approach, research design, and data collection methods. It is found that the qualitative research is not able to addressing the research question related to the positive accounting research and positive accounting theory. There is some suggestion provided for the effective positive accounting research. The critical analysis in the paper has implication on the positive accounting research programs. The analysis suggested some recommendation that may help in improving the positive accounting research. Dunmore, P. (2009) Half a Defence of Positive Accounting Research. Retrieved from https://www.massey.ac.nz/~pvdunmor/HalfaDefence.pdf

CNA Code of Ethics Essay Example | Topics and Well Written Essays - 750 words

CNA Code of Ethics - Essay Example The Canadian Code of Ethics The Canadian Code of Ethics for Registered Nurses plays a vital role because it reflects the involvement and nursing’s interest towards social justice by laying down corresponding ethical responsibilities and primary values which nurses who are registered in Canada are supposed to uphold in their course of duty. The Canadian Nurses Association Code of Ethics for Registered Nurses also comprises of statements with ethical issues which nurses may undertake in order to address social inequities that affect the well-being and health of their clients. The Code of Ethics plays a vital role for Canadian Registered Nurses because it contains ethical practice which stipulate that nurses should work with families, individuals, groups, communities and populations in order to expand the health care choices available and become aware that some individuals have limited choices due to geographic, social or economic factors, the lead to inequities (CNA, 2009). Soci al Justice Social Justice refers to the fair distribution of responsibilities and resources among the members of a given population taking into consideration the relative position of a given social group as compared with others in the community or society as a whole. Social justice also considers the major causes of disparities and the steps that can be taken in order to abolish or eliminate them. The term â€Å"resources† according to the concept of social justice in health and health care refer not only to the direct services but rather to other facets of life which can a have a positive impact on health, like for instance, gainful employment, food security, adequate income, a social safety net, adequate education and social inclusion. According to the Canadian Nurses Association (CNA), these are collectively referred to as the factors found in the social environment which are external to the system of healthcare and which are known to exert a primary and potentially change able influence on the health of various populations. To take action meant for social justice implies attempting to reduce differences occurring on a system wide basis in which certain groups of disadvantaged people are prevented in getting equal access to health care services and the determinants of life (CNA, 2009). On the other hand, Social Justice in Health Care also implies working with the aim of preventing practices which are oppressive such as discrimination of people based on sexual orientation, age, gender or any other factors that comprise the wealth and health of an individual. Social justice can therefore occur on a one-to one interaction between healthcare providers in a health facility themselves or between a patient and the nurse. Social Justice is a Nursing Concern Social Justice is a nursing concern because given the fact that all societies are known to suffer from systematic, broad oppression and inequities, these are bound to have a negative impact on both an indi vidual and the communities’ health. The equity of societal relationships that are based on gender, race and economic status will result in the stability of health population indicators between the various groups, leading to national and international positive outcomes. It is therefore in this same breadth that the professional in the nursing organization endeavors to ensure that no person who is receiving health care is subjected to oppression or discrimination of any form through the