Rationalization in Organizations - 1508 Words

For an organization looking to cut costs, what would be the advantages and disadvantages of rationalization? Debbie Lester N0490833 Rationalization is the reorganization of a business in order to increase its efficiency. This may mean either decreasing the size of the company or sometimes even expanding it, a change in the strategy and maybe even a different way of performing some of the tasks included in making the business successful. This way the business is able to achieve its goals and targets. Rationalisation is advantageous for the business because it increases the efficiency of the business. Junction Hotel employees are incompetent and lack experience and productivity in the way in which the business is run. One way in which rationalisation will benefit the business is through Fayol and his philosophies on organising workers. He brings up the idea of direct and indirect control. Direct control is when one person is in charge of the business and is able to speak to the work force face to face and have a personal relationship with each employee. This would only work within a small business as the bigger th e business the more workers you would need to employee and having one person at the top with all the control of all would make the business unmanageable and disorganised as there is too many people for one person to be responsible for all. As the Junction Hotel is quite a large business I would advise that using indirect control would help the output of theShow MoreRelatedMax Weber s Views On Alienation Essay1085 Words   |  5 PagesFrank W. Elwell (2015) discussed Max Weber’s views on alienation and explained how Weber considered alienation to be a consequence of the intense rationalization process that has greatly affected Western culture (p. 239). According to the Glossary of Social Sciences, Alienation refers to a phenomenon in which individuals feel as if they have no power or control over the social institutions that they themselves have helped create (Elwell, 2013). Alienation occurs when individuals experience disaffectionRead MoreBureaucratic Rationalization799 W ords   |  4 PagesA bureaucracy is a big organization which is made by the decisions of many people and the organization is run by many departments. It is a system of administration which has a clear order of authority, staffed by full-time, salaried official and all the rules are written. While rationalization means the justification of something in which organizing something into a logical system. Many organization is often rationalized to make the organization as helpful as possible. This paper will discuss Weber’sRead MoreWeber s Principles Of Formal Rationality965 Words   |  4 Pagesthat are evidently bureaucratic. By using an increase in bureaucracy as support for rationalization, Weber is connecting changing actions with a concurrent change in orientation, even though the former may have possibly been enabled by a shift in external factors. Either way, Weber’s argument remains effective in demonstrating the growth of bureaucracies, and provides valuable su pport for the increase of rationalization in general. Furthermore, in addition to his examination of bureaucratization, WeberRead MoreMax Weber s Theories About Status And Social Stratification1343 Words   |  6 PagesWeber’s thoughts on rationalization and bureaucratization. This paper aims to apply the Weberian perspective to 19th century baseball, and how the sport mimicked the Weber’s perspectives. The bureaucratic organizations that Weber discusses are high divisions of labor, levels of hierarchy, and have an expert in the certain criteria at the top. The organizations help rationalize peoples everyday life, to make it easier for themselves. In this light of bureaucratic and rationalization perspectives, Weber’sRead MoreMax Weber s Influence On The Areas Of Individual Autonomy And Freedom1405 Words   |  6 Pageswas also concerned about rationalization of the society. Max Weber addressed different themes in his life time but this essay will focus primarily on reason/rationality coupled with capitalism and its underlying effect in the areas of individual autonomy and freedom. According to Max Weber reason is the ability of the mind by a means of logic to comprehend, and achieve knowledge (Weber. 1905), the concept of reason is sometimes viewed as rationality/rationalization because rationality can beRead MoreOrganizations Can Easily be Taken Advantage of by the Fraud Triangle784 Words   |  4 Pagesprofessor O’Hara is talking about how organizations will always have accidents. In other words, the author tries to explain that organizations by their nature always face some challenges or conflicts, whether it is economic or internal. There are several factors that cause the agency to have accidents. For instance, lack of oversight, segregation of duties, checks and balances, accountability, and etc.; that all may become a part of an accident in organizations. Another example is when there are politicsRead MoreIs Rationalization a Desirable Strategy for Managing Organizing Junction Hotel in the Current Economic Climate?1005 Words   |  5 Pag esIs Rationalization a desirable strategy for managing organizing Junction Hotel in the current economic climate? Junction Hotel is currently facing problems within the business and is struggling to keep its identity of a ‘quality hotel’. The problems have arisen from a mix of poor leadership and co-operation of staff within the business and also the external influences of businesses which has led them to compromise on quality of service for profit. In this essay I will delve into whether or notRead MoreRationalization and Mcdonaldization1308 Words   |  6 PagesRationalization and McDonaldization Bureaucracy is the structure, and set of regulations in place to control activity, usually in large organizations and government. It is represented by standardized procedure (rule-following), formal division of powers, hierarchy, and relationships. In practice the interpretation and execution of policy can lead to informal influence. Bureaucracy is a concept in sociology and political science referring to the way that the administrative execution and enforcementRead MoreThe Fraud Triangle Of Opportunity, Rationalization, And Pressure1468 Words   |  6 PagesThe fraud triangle of opportunity, rationalization, and pressure involves asset misappropriation, corruption, and financial fraud reports. These are the three occupational frauds that company chief executives and employees commit. Introduction: In today’s information world, monitoring and securing confidential data in companies has become a trending issue as most of the fraudsters are covert which makes them difficult to identify. Occupational fraud refers to stealing a company’s assets such asRead MoreFinancial Fraud, And Identification Of The Different Fraud Types1734 Words   |  7 Pagesidentification of some of the method in which people commit fraud. A discussion of the importance of the fraud triangle, and how rationalization contributes to fraud is a key area of focus. Finally, there is an examination of some controls that prevent and detect fraudulent behavior, including the value and importance of understanding the nature of fraud for organizations. Financial Fraud Fraud includes seven specific parts: a representation about a material point, which is false, and intentionally

Acct 574 Case Study 1 - 1093 Words

THE PARMALAT SCANDAL The Parmalat situation started out as a fairly standard – although sizeable –accounting fraud. Not even the best auditors could prepare for what was to come from this company. The Parmalat group, a world leader in the dairy food business, collapsed and entered bankruptcy protection in December 2003 after acknowledging massive holes in its financial statements. This happened when billions of euros seem to have gone missing from the company’s accounts. This dramatic collapse has led to the questioning of the soundness of accounting and financial reporting standards as well as of the Italian corporate governance system. Parmalat, which is headquartered in the central Italian city of Parma, was, like most Italian†¦show more content†¦Most of the money that moved in, around and out of the company has since been traced, although the final destination of some of it is still unknown. Tanzi has admitted transferring some â‚ ¬500 million to family firms, but investigators say that up to â‚ ¬1.3 billion may have gone this route. Tanzi was sentenced to 10 years in prison for fraud relating to the collapse of the dairy group. The other seven defendants, including executives and bankers, were acquitted. Another eight defendants settled out of court in September 2008. In September 2009, three lawsuits by Parmalat Capital Finance Ltd. and Enrico Bondi, CEO of Parmalat, against Bank of America and auditors Grant Thornton, were dismissed. In an attempt to downplay the extent to which corruption and fraud have penetrated to the heart of global capitalism, commentators have seized on the fact that many of Parmalat’s former top executives are related to claim that the scandal is simply a case of a â€Å"family firm† failing to adhere to good corporate governance practices. Not surprisingly, Parmalat’s top executives are going along with this story, insisting they were only acting â€Å"under orders† from the padrone. The scandal, however, has engulfed other major firms. There are the accounting firms—Grant Thornton and Deloitte and Touche, and the banks—Citicorp and Bank of America. Citicorp is directly linked to the $1.5Show MoreRelatedSamsung and Financial Crisis Case Study11108 Words   |  45 Pagesdownloaded without charge from the Social Science Research Network electronic http://ssrn.com/abstract=1605782 1 Electronic copy available at: http://ssrn.com/abstract=1605782 1 Brand Attachment and Brand Attitude Strength: Conceptual and Empirical Differentiation of Two Critical Brand Equity Drivers May 12, 2010 C. Whan Park Joseph A. DeBell Professor of Marketing ACCT 306C Marshall School of Business University of Southern California Los Angeles, CA 90089-0403 Phone: 213-740-7107;Read MoreProject Mgmt296381 Words   |  1186 PagesCross Reference of Project Management Body of Knowledge (PMBOK) Concepts to Text Topics Chapter 1 Modern Project Management Chapter 8 Scheduling resources and cost 1.2 Project defined 1.3 Project management defined 1.4 Projects and programs (.2) 2.1 The project life cycle (.2.3) App. G.1 The project manager App. G.7 Political and social environments F.1 Integration of project management processes [3.1] 6.5.2 Setting a schedule baseline [8.1.4] 6.5.3.1 Setting a resource schedule 6.5.2.4 ResourceRead MoreCma Solutions63195 Words   |  253 Pagesselection of problems and cases as well as their solutions, most of which focus on a few related topics. Some, however, are teaching cases that integrate several Syllabus topics. You are cautioned that the set of illustrative questions in this material does not cover the entire range of Syllabus requirements. It would be a mistake to conclude that in the next CMA Entrance Examination the omitted topics are less important or less likely to occur than any other. CMA Canada 1 Entrance ExaminationRead MoreQuality Improvement328284 Words   |  1314 PagesSons, Inc., 111 River Street, Hoboken, NJ 07030, (201)748-6011, fax (201)748-6008, E-mail: PERMREQ@WILEY.COM. To order books or for customer service, call 1-800-CALL-WILEY(225-5945). Montgomery, Douglas, C. Introduction to Statistical Quality Control, Sixth Edition 978-0-470-16992-6 Printed in the United States of America. 10 9 8 7 6 5 4 3 2 1 About the Author Douglas C. Montgomery is Regents’ Professor of Industrial Engineering and Statistics and the Arizona State University Foundation ProfessorRead MoreCost Accounting134556 Words   |  539 PagesSolutions Manual for COST ACCOUNTING Creating Value for Management Fifth Edition MICHAEL MAHER University of California, Davis Table of Contents Chapter 1 Cost Accounting: How Managers User Cost Accounting Information Chapter 15 Using Differential Analysis for Production Decisions Chapter 2 Cost Concepts and Behaviour Chapter 16 Managing Quality and Time Chapter 3 Cost System Design: An Overview Chapter 17 Planning and Budgeting Chapter 4 Job Costing Chapter

Accounting Information Systems and Computer Security

Question: Discuss about the Accounting Information Systems and Computer Security. Answer: Introduction Computer system has enriched the working. It has provided immense support and benefits to the user. However, the system is not devoid of problems and at times, it has hampered the smooth performance. It is a well-known fact that the computer security is a big landmark in the field of technology and has lead to an ethical practice. However, it is a big debate that the licensing of the softwares should be done or not. It is believe that licensing leads to suppression of the information and this keep the information away from the users. High security measures leads to a barrier that disrupts the smooth functioning. An unlimited access leads to bright prospect and ensure a better state of affairs. Information is undoubtedly one of the greatest assets that one can have both at individual at business levels (Abbas et. al, 2011). So it becomes utmost important to safeguard the interest of the stakeholders that use computer systems and such development of security systems that serve this ve ry purpose becomes necessary. The present report aims to address to three important questions. First, it has tried to analyze whether software licensing can be termed antisocial. The findings of the report has revealed that it is actually not because with the growing dependence on information systems along with increasing numbers of cyber attacks by intruders, it becomes highly essential for business organizations all over the world to resort to licensing of their software products. The report will also exhibit the useful recommendations relating to the protection of computer security systems through proper and effective awareness education programs at all user levels to educate them about endless potentials of the computer systems along with imparting valuable information with respect to the potential threats of cyber attacks, hackers, viruses, malwares etc. Licensing of softwares Computer security is to protect the information system from hardware or software being damage or under the risk of theft. For the increased reliance of todays world on computers, computer security is one of the important aspects to take care of. Software licensing is one of such measures (Francen, 2014). Computer security or software licensing is required to get return from efforts put for research development of new developments of computer software and valuable resources such as time and money spent for all new technologies. Licensing of software systems has been successful in safeguarding the interests of the business entities to a useful extent if not fully (Francen, 2014). But all these efforts in developing computer security systems creates lot many problems which hampers performance of computer and it doesnt make available new technologies ,new information, new developments to all the people and therefore make software licensing, antisocial. The survival, growth, and success of these organizations depend largely on the revenue earned by them as compared to the costs incurred on them. So in order to safeguard the revenue earning interest of organization, software licensing can be a smart option (Van Venzke, 2015). However, there is no full proof licensing mechanism that can ensure 100 % protection. Again, the findings of the report also help us in better understanding the credibility and effectiveness of ethical teaching in curbing computer security problems. It is indeed a very positive approach towards finding an acceptable solution of computer security problems (Zissis Lekkas, 2012).Ethical teaching at school, college at university, levels certainly have brighter prospect in dealing with the manifold problems of computer security systems through making them more aware of them. Another interesting fact is that ethical teaching can also play a significant role in guiding the knowledge and skill-sets of the students to wards constructive thinking so that they can garner greater benefit from the information the present information revolution (Herr Romanosky, 2015). Finally, while addressing to the third issue our finding has revealed that loosening or eliminating security measures can never be successful in achieving 100% reduction in computer frauds. No matter how hard one tries there will remain avenues for cyber attacks in some way or the other. Although, the findings of the report do support software licensing but proper dedicated awareness programs certainly can play a significant role in countering security issues effectively (Basta, et al, 2013). Ethical measure As per systems and security specialists, ethical teaching can be the probable solutions to the different kinds of problems that arise due to computer security systems. Ethical teaching can also be beneficial for people to use the large pool of resources that are available freely in the market (Van Venzke, 2015). That will certainly help in the development of newer constructive new ideas effectively. Further, computer frauds, theft of information and others can be controlled or reduced by proper ethical teaching. However, this will not purely control frauds, as security system cannot be purely impenetrable. Systems security may reduce damages gut increases cost on the other hand. The present report will try to determine the effectiveness of computer security systems as a means of protecting the users from the hands of the intruders. It will also aim to emphasize how licensing can help protect the interests of the modern day business organizations amidst rapid increase of the number of cyber attacks as well as from the potential threats of viruses, malwares etc. The report will also attempt in ascertaining the role of dedicated ethical teaching on control systems security systems as a means to protect the interests of the users effectively (Nicolosi Ruivenkamp, 2013). Removal of computer security measures reduces computer fraud The report has also been highly instrumental in examining and analyzing the role of effective ethical teaching for the end users of computer systems and processes for garnering greater benefit and success at all user levels. It has also been successful in reflecting how the responsible use of control systems can protect valuable data information of business process of individual users and thereby heavily contribute in their survival, growth, development, and success largely (Kamiru, 2015). The report will certainly help the readers in better understanding various important issues related to computer security systems their licensing which in turn will help them achieving their individual goals and objectives and also in protecting them from the probable cyber attacks as well as from the evil intentions of the intruders. Owing to the ever-increasing popularity and usage of computer systems among the students, education programs on ethical use of computer systems should be organized at school, college and at university levels (Carroll, 2014). That will undoubtedly create the much required awareness among them regarding the computer security systems their ethical use which in turn will encourage them to use computer systems handle information in a more responsible, ethical constructive manner. Recommendation The present report has been highly beneficial in terms of bringing to forth the advantages and disadvantages of the various aspects of computer security systems in individual and at business level. The present era has been the gift of information that had made possible revolutionary business evolutions despite stiff challenges from the increasing complexities of the modern day individual and business requirements (Kamiru, 2015). Awareness programs on security systems and processes their potential threats organized by the government as well as by private participants to educate people regarding the ill effects of the same (Layton, 2007). It will certainly help the users to better deal with the potential threats in a better and effective way. It is also highly recommended to organize such awareness and education programs at school, colleges and at university levels so that the students are encouraged to use the information systems more ethically responsibly. Conclusion The present has been analyzing the benefits as well the drawbacks of computer security systems at the backdrop of the dynamic business environment. Again, in this information age where information is everything there should be a simple uncomplicated mechanism that support easy flow of information without much complication so that the users find it easy to use and are encouraged to use the same to protect their interests. Further, development of state of the art security systems alone cannot deal with the potential threats of cyber attacks, hacking, malwares, viruses etc (Herr Romanosky, 2015).. Finally, to control the growing number of cyber attacks from hackers causing financial and other loses to business entities all around the around, ethical hacking can be promoted as a means to route the skills, knowledge and expertise of the intruders towards constructive thinking and activities (Shelly,et al,2013). This rapid information sharing process across multifaceted domains has made c omputer security systems their licensing not only significant but also inevitable for the sake of uninterrupted and authentic information flow across all disciplines. References Abbas, H; Magnusson, C; Yngstrom, L Hemani, A 2011, Addressing dynamic issues in information security management, Information Management Computer Security vol. 19, no. 1, pp. 524 Almunawar, M.N. Low, K.C.P 2013, Open Source Solutions and CSR., Springer, Berlin: Heidelberg. Basta, A., Basta, N. Brown, M., 2013, Computer security and penetration testing, Cengage Learning. Carroll, J.M 2014, Computer security, Butterworth-Heinemann. Francen, E 2014, The 5 Ws of Information Security, viewed 14 September 2016 https://www.frsecure.com/the-5-ws-of-information-security/ Herr, T. Romanosky, S 2015, Cyber Crime: Security Under Scarce Resources, American Foreign Policy Council Defense Technology Program Brief. Kamiru, A.N 2015, Adoption of open source software by the telecommunications industry in Kenya, University of Nairobi. Layton, T.P 2007, Information Security: Design, Implementation, Measurement, and Compliance, Boca Raton, FL: Auerbach publications. Nicolosi, G. Ruivenkamp, G 2013, Re-skilling the Social Practices: Open Source and LifeTowards a Commons-Based Peer Production in Agro-biotechnology?, Science and engineering ethics, vol. 19, no. 3, pp.1181-1200. Shelly, G.B., Gunter, G.A. Gunter, R.E 2013, Teachers discovering computers: integrating technology in a connected world, Cengage Learning. Van A.S. Venzke, C 2015, Predatory Innovation in Software Markets, Harvard Journal of Law Technology, vol. 29, no. 1, pp. 46-55 Zissis, D. Lekkas, D 2012, Addressing cloud computing security issues, Future Generation computer systems, vol. 28, no. 3, pp.583-592.

Workplace Social Capital and All

Summary The study was carried outwith the aim of examining the association that existed â€Å"between the social capital and all-cause mortality in a large in a large occupational cohort in Finland† (Oksanen et al, 2011, p.1742).Advertising We will write a custom essay sample on Workplace Social Capital and All-Cause Mortality: Public-Sector Employees in Finland specifically for you for only $16.05 $11/page Learn More Moreover, one of the hypotheses that the study sought to test is whether low workplace social capital exposure and the associated changes in capital had an association with increased levels of mortality (OKsanen 2011). Also, the study examined the above relationship using previous corresponding findings on depression, self related health, workplace social capital, and 22 all-cause mortality correlates. The study’s respondents came from the Finnish public sector where employees were selected in 21 hospitals from different towns in Finland. While conducting the study, the records of the employees were used with the aim of identifying the eligible sample from the population who would be used during the survey. Two surveys were carried out but the analyses used only 28043 employees of between 20 and 66 years of age. The mortality rate was analyzed among the employees in the period between January 2005 and December 2009. The study combined both exploratory and explanatory study methods. For example, it is exploratory in the sense that it gives an introduction on the issues under the study as part of its exploration. On the other hand, it is explanatory as the researchers developed a hypothesis which is later proven after the collection and analysis of the collected data. Both qualitative and quantitative research methods were used in the study. For instance, statistical data was collected which was used for statistical inferences like regression and variances calculation. On the other hand, the study used qua litative data and information like demographics, age, and behaviours. On analysis, the data was quantitatively and qualitatively analyzed. For example, statistical variances, means, confidence intervals, and regression analysis were carried which are quantitative analyses. In the process, SAS software was used to analyze the data statistically. The study also adopted already existing data of the sample population which was collected from different offices. For example, demographic statistics of the employees were collected from the different employers of the sample population. Questionnaires were also designed and used to collect data and information from the selected sample. For example, a 12 item General Health Questionnaire was applied to measure psychological distress (OKsanen 2011).Advertising Looking for essay on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Generally, the research findings showed a strong corre lation between death and use of antidepressants and current smoking. As a result, males were associated with a higher mortality rate compared to women. On the aspect of demographics, the results from item 1 and 2 had similar results with less discrepancies being witnessed. The results on mortality risk and workplace social capital were parallel to the estimates of Cox regression. Therefore, the study hypothesis was verified as a relationship was found to exist between workplace social factor and employee mortality. To sum it up, the analytical studies carried showed that low workplace social capital could result to lowered employee mortality (OKsanen 2011). The authors conclude that diverse studies are required to refute or confirm the study hypothesis. Also, future studies are required to examine the association which exists between the used variables. Critical analysis Critically, the study has followed most of the scientific study approaches especially in the selection of the sam ple population. The data was collated and collected in a scientific and professional way as it used both qualitative and quantitative research methods. Different analytical tools have been applied in a dimensional way with the objective of testing the hypothesis of the study. The study summarizes the study at the first page through the use of an abstract which gives the reader an overview of the research objective, method, results, and the conclusion. More specifically, the study is extensive, professional, articulate and well organized. However, despite the excellent work carried during the study, the research fails to show the major causes of death. For example, the study fails to show whether a relationship existed between the social capital workforce and the observed associations. The study failed to use the private service sector and correlate with the public sector before giving the conclusions. The study assessed using the obvious health risks behaviours like alcohol consumpt ion and smoking which are known to be major causes of death. Instead, employees not indulging in the associated health risks behaviours would have been used. The study has a number of limitations which makes it less applicable for generalization purposes. Firstly, the research uses more women (82%) and hence concludes that men are more likely to die from health risk behaviours than women. Secondly, the study uses public sector without putting into considerations the private sector. Also, the study limited its self to specific cohorts instead to conducting an extensive study.Advertising We will write a custom essay sample on Workplace Social Capital and All-Cause Mortality: Public-Sector Employees in Finland specifically for you for only $16.05 $11/page Learn More As a result, the results may be biased hence not reliable for generalization purposes. Numerous studies are required where participants from private and public sector as well as from both gende rs would be used. The study was approved by the ethics committee of the Finnish Institute of Occupational Health which implies that it observed all the set ethical issues like privacy, confidentiality, and anonymity. However, the researchers had a lot of personal details which would jeopardize the ethics if it fell on wrong hands. Reference Oksanen, T., Kivimaki, M., Kawachi, I., Subramanian, S. V., Takao, S., Suzuki, E., Vahtera, J. (2011). Workplace Social capital and all-cause mortality: A prospective cohort study of 28043 public-sector employees in Finland. American Journal of  Public Health, 101(9), 1742-1748, This essay on Workplace Social Capital and All-Cause Mortality: Public-Sector Employees in Finland was written and submitted by user Andrea Flores to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.