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Week 7: Global Ethics
“Always look at things so as to see at the same time what kind of universe this is, and what kind of use everything performs in it, and what value everything has with reference to the whole.” Marcus Aurelius, Meditations
Theme 1: Moral Universalism Is it possible that all people have common moral values? The debate over whether it is possible for us all to have core values is still raging among philosophers. If true, many of the business challenges in doing business globally might be solved.
This week we examine the debate and its relevance to doing business internationally.
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Week 2: Making an Ethical Decision
“Ethics is not definable, is not implementable, because it is not conscious; it involves not only our thinking, but also our feeling.” Valdemar W. Setzer, Brazilian anthropologist
Overview:
The focus this week is on the skill of making an ethical decision, which begins with a discussion of ethical theories and ends with the application process used in making a decision. Students should be able to understand how the various theories are used to make and evaluate a decision.
Theme 1: The Importance of Ethical Theory to making Ethical Decisions in Business
The study of concepts such as justice, good and evil behavior, moral right and wrong, values and mores have been the fodder of theologists, philosophers and legal scholars for centuries. Understanding some of the major theories will help to answers ethical dilemmas that occur in the workplace today.
Theme 2: Determining Ethical Behavior is the Hardest Part of Studying Ethics
Making an Ethical Decision
Determining an ethical answer to an ethical dilemma is difficult for an individual or corporation. Doing so requires a process or mechanism to identify the ethical issue or question and then gain an understanding of ethical theories and/or moral guidelines (e.g. personal or corporate code of ethics) to arrive at functional choices from which a decision can be made. This week, the best way to make an ethical decision and the major categories that ethical dilemmas in business occur are examined.
Read/View:
Ethical Decision Making
Ethical Egoism
Chapter 2 Saylor Business Ethics
Moral Issues Facing Employees
Making the Best “Right” Decision
Complete:
Participate in Week 2 learning activities
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The complete report should be 2200-3000 words, not including the list of references.
The complete report should also cite at least seven sources. At least three of them should come from peer-reviewed, scholarly journals. As noted above, your sources can also include interviews. The sources will be integrated into the paper to explain the problem, provide evidence of the problem, and support the solution.
Research Based Report
Defining the Specific Problem
In preparing to write this assignment, please be aware of the following cautions in fulfilling the assignment instructions:
If you write a report to your manager at work suggesting that more teleworking options be given to employees at your workplace, you cannot simply prepare a report on teleworking. You must show that teleworking will solve a specific problem or problems in your organization.
If you are proposing that email be used less frequently for communication at your workplace and that another application be used to improve communication, you cannot simply write a report on the problem with having too much email. You must show that the use of email at your current workplace presents problems and that the use of another means of communication would solve the problem.
If you write a report to your manager at work suggesting that your office become paperless, you cannot simply prepare a report on the benefits of a paperless office. You must show that your specific office can go paperless and indicate the benefits of your specific office going paperless.
If you write a report to the board of directors at your townhouse community to argue that the playground area in your community should be renovated, you cannot simply prepare a report on the benefits of a playground for a neighborhood. You must show that your specific neighborhood will benefit from renovations in its playground.
If you write a report to the manager of your unit at work noting that recycling facilities in the workplace should be improved, you cannot simply prepare a report on the benefits of recycling or of good recycling facilities in offices. You must show that your specific work environment lacks adequate recycling facilities and show how it will benefit from improved recycling facilities.
Research Based Report
A Reminder about the Role of Primary Research in Supporting the Argument
For your report, you will very likely find it beneficial to conduct some primary research. For writing assignment #3, you gathered some primary research. For writing assignment #4, you want to fill in any gaps needed by conducting additional primary research if necessary. Some suggestions for primary research were given in the instructions for writing assignment
They are as follows:
For a report on teleworking, you might conduct interviews with fellow workers on the topic to see how and why they might benefit from teleworking.
If you are proposing that email be used less frequently for communication and that another application be used to improve communication, you might interview fellow employees on the situation, and you might take screen captures of alternative communication tools to illustrate how they work and would improve communication in your office.
For a report on transitioning to a paperless office, you might take pictures of your office environment showing the clutter or unsafe environment that hard-copy files create.
For a report on building a playground area in the community, you might take pictures of the community area to show where such a playground could be built, and you might interview residents who have children.
For a report on recycling facilities, you might take pictures of the office environment to show that current recycling facilities are inadequate, and you might interview fellow workers about whether they find it easy to recycle materials at your office.
Please note that, if you interview people for your research, you must cite the interviews in your paper. In the paper, you cannot simply write that you “spoke with employees.” A url on how to cite an interview in APA citation style is provided in the list of components for the report.
Length of your paper: Your report should be 2200-3000 words in length. Again, you are required to use at least seven sources, with at least three of them being acquired through UMUC Library OneSearch.
Graphics: Your report might benefit from graphics. As mentioned above, pictures of your workplace or community situation might help illustrate the problem you are trying to address. Graphs, tables, or charts might help show trends that will persuade your decision-maker that the problem exists. Please do not incorporate a graphic for the sake of incorporating a graphic. Include a graphic only if it helps communicate a message in your report.
Strategies to Consider for this Assignment:
Victoria University of Wellington has a thorough outline and review of the components of this type of business report.
Queen Margaret University has an excellent guide for this type of report.
Murdoch University has an excellent guide for this type of report.
Colorado State University presents excellent tips in organizing the report.
Research Based Report
Topics to Help You Come Up with Ideas on this Assignment:
Some possible workplace research topics are the following. These are examples to help you get started. Please contact your instructor to have other topic ideas approved.
Going to a wireless network
Going to a paperless office
Switching from Windows to Linux (or other similar switch)
Installing/upgrading company firewall
Establishing a drug policy
Establishing an employee leave donation program
Establishing an equipment donation program for used computers, etc.
Establishing a company recycling program (paper, etc.)
Education/retraining for your employees
Establishing a program for millennial workers (e.g., training on certain aspects of etiquette, on understanding other generations, etc.)
Designing a training program for workplace safety issues
Redesigning employee performance evaluations
Developing a work-at-home (telecommuting) policy
Developing a flex-time policy
Establishing on-site day care or providing other child care benefits
Providing gym membership or creating an on-site workout facility
Creating or revising a charitable contribution policy
Creating or improving a tuition assistance program
Accommodations needed for employee/s with specific health issues (for example, migraines)
Establishing a Habitat for Humanity (or other group) chapter at your organization
Research Based Report
Some students have chosen topics outside of their workplaces, such as the following:
Starting a neighborhood watch program
Starting a mentor program at your place of worship
Getting additional lighting in the neighborhood
Changing traffic patterns around your child’s school
Starting a PTA website for your child’s school
Installing a tot lot in your neighborhood
Constructing a crying baby room at your place of worship
Offering ESL courses at your church
Increasing participation in a military Family Support Group
Introducing a youth sports program to a school or community
Research Based Report
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Digital Marketing Management
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“The essence of a customer driven marketing strategy is based on four major factors,namely market segmentation targeting, product differentiation and positioning.”
Discuss, with the use of relevant examples, how businesses may implement customer driven marketing strategy through managing the above four factors in the digital world. Please justify your answer using valid reasoning underpinned by academic sources and personal/professional experience (if any). Give real life examples
Digital Marketing Management
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Digital Marketing Management
Digital marketing has become part of the business operation in the current dynamic world. The evolution of technology has made the implementation of marketing strategy easier since the marketers can now focus on four major factors to promote awareness of their products globally especially by focusing on the customer needs. The factors considered in digital marketing management include; market segmentation, targeting, product differentiation and positioning.
This paper will mainly analyse the various ways in which these four critical aspects of marketing can be implemented through an informed customer driven marketing strategy so as to promote the business in the digital world (Royle, 2014).
Understanding the customers and their needs are critical in implementing the digital marketing strategy. This develops the first factor which is market segmentation. This aspect mainly deals with dividing up a broad market into various groups based on various characteristics so as to ensure the customers are able to access what they need. Customers are different and they have different tastes and preferences.
Their locations and age can also be different as well and thus the need to segment the market so as to promote marketing. Market segmentation therefore helps in diving up the market so as to understand the needs of the customer and be in a position to meet their different needs (Rossberger, et al 2017).
Segmenting the market based on the geographical location of the client is important. This is because; the marketers can be able to provide goods and services needed in one location that may have a different demand in the other region. This type of segmentation focuses on nations, cities, provinces or even districts based on the size and market share of the business.
People located in different places may value products differently for instance, a commodity like a car may be considered to be a necessity within the United Kingdom but a luxury in other places such as Africa. Segmenting the market based on the geographical location will enable the marketer understand the specific needs and requirements in a certain location and thus meet the customer expectations. This is very important, especially in this digital era whereby marketing has gone global due to the use of the internet in marketing (Gibler,et al 2014).
The second type of segmentation is known as demographic segmentation. This is one of the most common forms of segmentation that applies to various businesses. Markets are divided into various groups for instance based on age, gender, income levels, religion, level of education and ethnicity among other factors. It is easier to segment markets based on demographics when it comes to digital marketing (Ananda, 2014).
The implementation of the marketing strategy can be done with ease as the demographics, for instance, can be used by the customers to search the products they need on various online platforms used by marketers to advertise. Taking an example of age, the customer can be able to filter out the clothes being advertised online and select those that meet personal tastes and preferences.
Similarly, a customer can be able to filter out the male products with easy and select from a variety. This makes the process of marketing easier for both the customer and the marketer. Other aspects such as religion and income levels can also be used in the same manner and thus contribute to ease implementation of digital marketing (Daniel, et al 2015).
Market segmentation can also be based on the customer behaviour. This is whereby, the market is divided and classified into various segments based on the actual behaviour of a person for instance on the previous buying rates, user status, the brand loyalty portrayed over time, the attitude towards the products, readiness to buy as well as the occasions of buying. Understanding this concept is critical to a marketer when it comes to digital marketing. This is because, the marketer will be in a position to classify the market on similar behaviours of the customers and thus convincing them to buy will be made easier (Tu, et al 2017).
Customers have different, unique behaviours and thus classifying them, for instance based on their previous rates of purchase, the marketer can predict the likely potential of sales that will be made and thus the appropriate advertising strategies can be put in place through the online platforms.
Taking an example of previous customers with a strong brand loyalty towards Samsung phones, for instance, segmentation will help in ensuring that the customers are well informed of the new products in the market and thus less aggressive methods of advertising will be applied in this case compared to the new customers in the market, who may have never bought Samsung products before or those who have low levels of brand loyalty towards Samsung products (Shi,et al 2015).
Psychological segmentation is the last concept under this factor. Customers can be segmented based on their interests and opinions which make up their lifestyle. Marketers need to understand the lifestyle of the customers so as to be aware if their needs and changes in demand from time to time. The clothing industry for instance is one of the best when it comes to using segmentation based on the psychological behaviour of the customers.
Some customers need to buy clothes from particular suppliers and they always look forward to new products in the market for such sellers thus an opportunity for one to utilize the chance, so as to promote the sale of such products. Understanding the shifts in demand, especially in the fashion industry can help a marketer promote the marketing strategy in place by balancing out the various methods of segmentation (Lanz, 2015)…..
Digital Marketing Management
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Accounting for Equity Investments- Assessment 1
Overview –
Complete three exercises in consolidating the financial statements of a subsidiary and parent company. Consolidated financial statements of a subsidiary and parent company are becoming more typical in today’s business world.
By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:-
Competency 1: Consolidate financial statement information. Prepare all necessary journal entries for an equity investment. Prepare a consolidated balance sheet for an equity investment. Determine consolidated asset balances for an equity investment. Analyze equity investment accounting methods. Determine retained earnings balances for an equity investment.
Context–
By now, you are probably asking yourself how there can be additional accounting topics that have not been covered in the courses that preceded this one. Those previous courses answered most of the questions facing an individual seeking a career in the accounting field; however, there still remain many unanswered questions.
Financial reporting for business combinations has experienced many changes over the past several years. In December 2007, the Federal Accounting Standards Board (FASB) issued several statements that significantly affected financial reporting for business combinations.
The procedures used to consolidate financial information generated by the separate companies in a business combination are affected by both the passage of time and the method applied by the parent in accounting for the subsidiary; thus, no single consolidation process that is applicable to all business combinations can be identified. Several factors serve to complicate the consolidation process when it occurs subsequent to the date of acquisition.
In all combinations, within its own internal records the acquiring company will use a specific method to account for the investment in the acquired company. For combinations being consolidated after the acquisition date, certain procedures are required.
Question to Consider
To deepen your understanding, you are encouraged to consider the questions below concerning the equity method of accounting for investments and discuss them with a fellow learner, a work associate, an interested friend, or a member of the business community.
What methods are available to account for investments by one company in another?
How are costs matched against revenues from these investments?
What does the Financial Accounting Standards Board (FASB) have to say about accounting for investments?
Why use the equity method versus the fair-value method to account for said investments?
Although the equity method is a generally accepted accounting principle (GAAP), recognition of equity income has many critics. –
What problems could opponents of the equity method identify?
Which managerial incentives could influence a firm’s percentage ownership interest in another firm?
Resources –
The following resources are required to complete the assessment.
– Accounting for Equity Investments Excel Workbook.
Resources
– Carmichael, D. R., & Graham, L. (2012). Accountants’ handbook, volume 1: Financial accounting and general topics (12th ed.). Hoboken, NJ: John Wiley & Sons.
– Chapter 8, “Accounting for Business Combinations.”
Chapter 9, “Consolidation, Translation, and the Equity Method.”
Flood, J. M. (2014). Wiley GAAP 2014: Interpretation and application of generally accepted accounting principles (12th ed.). Hoboken, NJ: John Wiley & Sons.
Chapter 2, “ASC 205 Presentation of Financial Statements.”
Chapter 20, “ASC 323 Investments—Equity Method and Joint Ventures.
“Chapter 45, “ASC 805 Business Combinations.”
Chapter 47, “ASC 810 Consolidations.”
Hoyle, J. B., Schaefer, T., & Doupnik, T. (2014). Fundamentals of advanced accounting (6th ed.). New York, NY: McGraw-Hill Education.
Chapter 1, “The Equity Method of Accounting for Investments.”
Chapter 2, “Consolidation of Financial Information.”
Chapter 3, “Consolidations – Subsequent to the Date of Acquisition.”
Hoyle, J. B., Schaefer, T., & Doupnik, T. (2014). Fundamentals of advanced accounting (6th ed.). New York, NY: McGraw-Hill Education.
Chapter 1, “The Equity Method of Accounting for Investments.”
Chapter 2, “Consolidation of Financial Information.”
Chapter 3, “Consolidations – Subsequent to the Date of Acquisition.”Complete Exercises 1, 2, and 3 in the Accounting for Equity Investments Excel Workbook, linked in the Required Resources for this assessment.
All financial information and applicable instructions are provided in each exercise worksheet.
Exercise 1: Journal Entries Prepare all necessary journal entries for an equity investment.
Exercise 2: Consolidated Balance Sheet Prepare a consolidated balance sheet for an equity investment.
Exercise 3: Consolidated Balances Determine consolidated asset balances for an equity investment. Analyze equity investment accounting methods. Determine retained earnings balances for an equity investment.
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Ethics and Information Security in Reverse Logistics
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Ethics and Information Security in Reverse Logistics
Order Instructions:
This paper should be about about Ethics and Information Security in Reverse Logistics and the paper must be between 8 to 10 pages for the content, not counting the title page or the reference page.
•Written communication: Written communication is free of errors that detract from the overall message.
•APA formatting: Resources and citations are formatted according to APA (6th edition) style and formatting.
•Length of paper: typed, double-spaced pages with no less than 8 pages.
•Font and font size: Times New Roman, 12 point.
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Course Reflection and Brainstorming
Order Instructions:
This post is your opportunity to reflect on material from this course in order to gather your thoughts prior to writing your learning plan. In 2-3 paragraphs, discuss the following:
What were some strategies you learned during this course that you would like to incorporate in your classroom?
Thinking back to your assignment in Week 1:
Has your view of what you need to know to teach mathematics effectively changed? If so, how? If not, why?
Has your view of what your students need to know to be successful in mathematics changed? If so, how? If not, why?
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Course Reflection and Brainstorming
Some information introduced in this course is relatively new to me. Case in point, the use of algorithms to increase the speed of solving complex arithmetic. The use of rapid tricks and tips for mathematics is a new concept, although one that I find very useful for future learning as well as daily activities (Julius, 1992). In addition, the fact that counting and recognition of patterns is an innate characteristic of human beings is new to me (Sousa, 2015).
These bits of knowledge have proven useful in my process of learning mathematics. In addition to new information, the course has introduced some new strategies. For me, new strategies learned include the use of subitizing and the effectiveness of connecting learning to everyday activities for both the students and the teacher….
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Making Sense of Organisations
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AIM
To further students’ knowledge of organisations through a metaphorical perspective on organisations and investigate different images which underpin the practice of contemporary organisation and also to provide an opportunity for students to interpret their own personal organisational experience.
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Ethical Dilemma Case Study
Case study 1
• Your company is currently discussing a contract for the construction of solar panels with the Government of Vindalubia. Your company is requested pay a ‘motivation fee’ for the Minister of Energy of Vindalubia in order to facilitate the signature of the contract with the Government of Vindalubia. The CEO of the company asks you to look into this issue. Do you pay the motivation fee? Why? What are the legal aspects you will take into consideration in order to justify your decision? Please draft a document explaining your decision, your argument and the legal reasons for your decision.
Case study 2
Your company signed a contract for the construction of solar panels with the Government of Vindalubia (fictitious state). Your company paid a ‘motivation fee’ for the Minister of Energy of Vindalubia in order to facilitate signature of the contract with the Government of Vindalubia. A few months later, the Government of Vindalubia terminated the contract. The CEO of the company is really concerned about this issue. CEO asks you to look into this issue.
•What should the company do?
• What are the methods of resolving the dispute? Why?
• Please draft a document explaining your decision and the reasons why you propose your answer.
Case study 3
You recently joined your company as the Chief Compliance Officer. The company is a medium sized company based in Riyadh doing business in the construction industry. The CEO of the company is really concerned because the Company does not have a Compliance and Ethics Programme. The Company previously had difficult experiences in negotiating contracts with new clients and subcontractors.
The CEO asks you to propose a new Compliance and Ethics Programme to be discussed at next Board Meeting. The CEO also wants you to make proposals for a Corporate Governance of the company if this can facilitate the setting up of the new Compliance and Ethics Programme.
• Please draft a document detailing your proposed Compliance and Ethics Programme and a new a Corporate Governance structure.
• Explain the reasons for this new programme, the objectives and the legal background.
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Ethical Dilemma Case Study
Case Study 1
The first case presents a scenario where the company is in talks with the government of Vindalubia regarding the contract to construct a number of solar panels. In the course of the discussions, the Minister in the Ministry of Energy requests for payment of a “motivation fee” in order to facilitate the signature that will allow for awarding of the contract with the government in Vindalubia. The discussion below is presented to the company’s CEO as an explanation of whether or not the firm should pay the “motivation fee” requested by the minister, implications of actions, a legal view of the scenario, as well as a recommendation of the decision the firm should make.
The meaning of a “motivation fee”
The Minister, by asking for a “motivation fee”, is asking for something of value to them in exchange for the signature. In this case, the term fee implies something of monetary value i.e. legal tender, is expected to change hands. The sole purpose of the exchange being as a means to influence the Minister of Energy to carry out a given action, whether legal or otherwise. In this regard, therefore, the “motivation fee” is understood to be a bribe to influence the Minister to act in favor of the company by rewarding the tender to construct the solar panels in Vindalubia in exchange for a given amount of money.
Possible decisions and implications
Given the prevailing scenario, as well as the firm being in need of the contract, it is evident a decision is needed. The decision involves a choice of whether or not to present the Minister with the required “motivation fee”. Both choices have implications, and they ought to be addressed prior to making the decision. If the firm chooses to offer the Minister of Energy the requested “motivation fee”, they will outrightly have secured the contract. This, however, at the cost of breaking the law, and, therefore, exposing the firm to possible litigation arising from the illegitimate transaction…..
Case Study 2
The second case represents a scenario where the Government of Vindalubia has awarded the company a contract to construct solar panels. The firm has gone through the required process and signed the contract. However, in a bid to secure the contract, the company paid a “motivation fee” to facilitate the signature to award the contract as requested by the Minister of Energy in Vindalubia.
In spite of the payment of the “motivation fee” as agreed, the Government of Vindalubia terminated the contract a few months later. Below is a discussion that expounds on the scenario, shows a number of methods of solving the arising dispute, provides a legal perspective of the issues in the scenario, and provides recommendations on the choices and implications of the same.
The arising dispute and possible methods of resolving
The prevailing dispute regarding the given scenario between the company and the Minister of Energy in Vindalubia stems from the premature termination of the awarded contract to construct solar panels by the government. The firm may decide to address this dispute in a number of ways. Key among these is the use of contract law. This is the preferred approach proposed to the Chief Executive.
Possible decisions and implications
The use of contract law as proposed to the CEO of the company would suffice as an effective method of addressing the dispute between the company and the government. If the Chief Executive upholds this decision, the firm may choose either to handle the matter amicably between the parties involved out of court or to file a lawsuit. The lawsuit may serve to expose the illegitimate and unethical transaction between both parties involving the payment of a “motivation fee”. On the other hand, the amicable settlement may result in a much better result that favors both parties….
Case Study 3
The third case presents a scenario where the Chief Executive Officer has concerns over the lack of a Compliance and Ethics Program at the firm. The CEO tasks me, as the new Chief Compliance Officer at the company, to propose and develop a new compliance and ethics program for the firm.
Proposal for a new ethics and compliance program
For the most part, the ethics and compliance program is meant to provide general guidance on behavior, ethical standing, and following the prevailing rules. The introductory segment of the ethics and compliance program for the firm stipulates the need and importance of following all rules and regulations outlined in the various company statutes. In addition, the introduction section also outlines the individuals and stakeholders covered by the various codes of ethics and rules of conduct of the firm.
The ethics and compliance program outlines the offices where an aggrieved employee, distributor, supplier, or other stakeholder covered by the relevant rules is supposed to access help and have their concerns addressed. The ethics and compliance program outlines all the necessary laws that are to be adhered to strictly by all. In addition, the ethics and compliance program identifies and classifies all areas covered by the various policies. This allows for easier navigation and access to specific rules as needed.
Some areas of importance in the ethics and compliance program include the outlining of laws and regulations covering intellectual property, privacy, conflicts at the workplace, integrity and dealing fair, provision of equal opportunities, and laws that relate to safety, health, and the environment. These laws will relate to not only the firm, but must also fall within the legal framework established in Riyadh, and other laws that govern the operation of the construction industry in the country.
Proposal for corporate governance
The corporate governance section is meant to provide an overview of the managerial and staff structure of the firm and the roles of each level of authority. In addition, the corporate governance model delimits the communication structure regarding the information flow within the firm. This corporate governance structure ties in to the proposed ethics and compliance program by availing information about the flow of communication from the various managers.
In addition, the corporate governance helps by providing a representation of the various officials where a member of staff in the firm can access help about the various rules and regulations outlined in the ethics and compliance program…..
Ethical Dilemma Case Study
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