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Article 1 – News Story Write a news story of about 600 – 700 words that focuses on a

Article 1 – News Story
Write a news story of about 600 – 700 words that focuses on a topic relevant to Southern Connecticut State University and its students and staff. Take at least one photo to turn in with the story, and write a caption, identifying all people in the photo.
The article should include several elements discussed in class: interviews with two or more people, including at least one expert or official on the topic. (For example, if you’re writing about the dining hall, you should speak to someone from Sodexo as one of your sources.) You should also include at least one other source (data, polling related to the topic, research) and use several different quote patterns, punctuated properly.

Checklist: News story should:
• Be 1.5 to 2 pages long (approx. 700 words), double spaced in Times New Roman, font size: 12.
• Include material from interviews with two to three different people.
• Include another source such as a report, a graphic, statistics, a poll on the topic.
• Make sure your information and quotations are attributed (sourced) correctly
• Use several patterns in the story. (Attribution at beginning, middle and the end).
• Include at least one photo or other graphic, with a caption identifying the people and what’s happening in the photo.

1.The paper also needs to be in Ap style format
2. The Name of the event that you are doing this on is called REP Your Flag Celebration, an event where people of different ethnicity such as Jamaican, Puerto Rican, Antiguan, Barbadian, and Dominican people come together and celebrate for a fun party. Also, talk about how the Southern Connecticut State University CSA Dance team did a great performance last night.
3.When it comes to the interview part you are gonna pretend that you interviewed glenroy Ford And Olivier Polica for the event.
4. One last thing to add that the event was held at southern Connecticute State university Ballroom

FRENCH SESSIONS Date Topic area Staff & room 04.10.2018 at 09:00 1

FRENCH SESSIONS

Date

Topic area

Staff & room

04.10.2018 at 09:00

1 France 1945-75: Continuity and change

CM CKY404

05.10.2018 at 11:00

2 Women in post-war France

CM CKY505

11.10.2018 at 09.00

3 Ethnicity: the French melting pot

DB CKY404

12.10.2018 at 11.00

4 Leisure and Tourism

DB CKY416

18.10.2018 at 09 :00

Workshop 1

CM & DB CKY403

题目从这4个Topics里面选择,然后决定具体的研究方向先完成proposal form, ps.我个人比较喜欢第四个leisure and tourism, 再开始写plan,最后完成4000words assignment.

Faculty of Business

Department of Tourism and Hospitality

Languages Group

LCS300 Culture and Society 3, 2018-19.

ASSIGNMENT PROPOSAL

Student name: ________________________________________________

(print name)

1ST CHOICE TOPIC ______________________________________________

Brief description of what you plan to focus on more fully (up to 80 words):

2ND CHOICE TOPIC ______________________________________________

Brief description of what you plan to focus on more fully (up to 80 words):

CONFIRMATION AND ACCEPTANCE OF ASSIGNMENT PROPOSAL

Final Topic ___________________________________________________

Student name: ________________________________________________

(print and sign name)

Supervisor’s name: ____________________________________________

(print and sign name)

How earnings management relates to the exercise of prudence The concept of

Article 1 – News Story Write a news story of about 600 – 700 words that focuses on a Writing Assignment Help How earnings management relates to the exercise of prudence

The concept of prudence is one of the key principles of accounting. In financial reporting, the principle calls for a conservative recording of assets, and fair estimation of liabilities –no underestimation of amounts. Earnings management by firms under pressure to meet some short-term performance targets to their stakeholders is therefore a direct violation of the exercise of prudence. The practice of earnings management distorts the fairs presentation of financial soundness of an entity, which in effect affects the decision making of various stakeholders. While earning management is not entirely wrong – morally or legally- its practice should be guided by the principles of prudence to ensure a most realistic assessment of probable occurences.

NAME AND DATE MANAGING PEOPLE Name Institution Introduction Human labor is an

NAME AND DATE

MANAGING PEOPLE

Name

Institution

Introduction

Human labor is an essential asset in any organization. Unlike other tangible assets, employees need skills to handle them. Employees are a sensitive part of the business because unlike other assets, they cannot be possessed and they are likely to change jobs in situations where they are not comfortable with their current employers. Employees are a unique type of asset because they have feelings and therefore need to be treated well. The human resource manager is responsible for handling all the matters concerning the employees in an organization. Employees influence the success of a company. For instance, the success of John Lewis Partnership is attributed to their employees and their terms of employment where the employees are treated as partners in the ownership of the company (Bratton, 2017, 45).

Motivation of workers

The treatment of employees by their employers is mainly gauged by the form of motivation provided by the business. There are various theories that explain motivation of workers. The theory by Fredrick Winslow suggests that the workers are only motivated by their pay. According to Fredrick, only a rise in the pay can motivate an employee. Elton Mayo’s theory however suggests that employees can be motivated by communication with their bosses. The theory explains that employees feel motivated and part of the business where there is proper communication with the management. Good teamwork at work makes work easier and creates a good working environment that motivates the workers in their work. Workers like to be involved in decision making by the management according to Mayo’s theory. Interesting and challenging work also motivate the workers because it offers a chance for personal growth. Workers are motivated when their welfares are taken care of by their bosses. Hertzberg theory explain that the motivation of workers is found in sense of personal achievement at ones work and recognition by the employers. Hertzberg theory also explains that motivation at work is found in challenging work, an opportunity for advancement and promotion at job.

Human Resource Planning

There are various factors affecting the management of people in an organization. These factors are either internal or external. These factors are affected by the political stand of the country, economy, lifestyle trends, technology, legal system and the environment. Among the factors affecting the management of people is the level of competition in the industry. Level of competition influences the ability to recruit qualified workers. Workers are attracted by the amount of salaries offered by the company. The human resource manager must therefore ensure that the payments are sufficient to attract new employees and also maintain the existing ones while still maintaining the financial stability of the business. The legislation affects the actions of the human resource manager. There are clauses and acts that the business have to abide by in their operations. For instance the business is obliged to guarantee the safety of the employees and the employees also have the right to joining unions.

The human resource manager is responsible for dealing with the issues concerning the employees. Human resource planning is an essential process for a successful company. Human resource planning requires four steps. The first step requires analyzing the present conditions of the company regarding the labor force. The manager identifies the weaknesses and the strengths of the company in the type of the employees hired. The human resource manager has the role of identifying the number of employees, their qualifications, and skills and their respective salaries. (Day, R.D, 2014, 114)

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The other step in human resource planning involves the projection of the future of the company. A company should be prepared to adjust to future changes in demand and even technological advancement. The projected increase in the demand for the company’s products will require recruitment of more workers. Training may be required when there is an advancement of technology to ensure that the company is ready to adapt to the new methods of production. A good human resource manager can predict the future of the company and its labor requirements (Daley, 2012, 123).

The other step in the planning involves balancing the current number of workers with the demand for labor. An excess number of workers results in increased cost of maintaining the labor. The productivity is not proportional to the number of the employees, and the productivity is only optimum at a given number, and beyond that, the productivity goes down.

The final step in the planning involves the implementation of the plan. The human resource manager requires involving the other bodies in the administration for approval of the proposed plan. Once the plan is accepted, the human resource manager is then given the necessary funds required to implement it. Proper human resource management has enabled John Lewis Partnership to acquire the right number of the employees in their retail branches through balancing of the workforce with the demand. The retail branches which have the highest demand for the goods are provided with enough employees to cater for the large market. The human resource plan for making the employees’ part of the business has contributed a lot to its success through the commitment of the workers to the company’s goals.

Employees Rewards

An employee reward is defined as a form of appreciation by the employer to the employee for a good performance in the job. Rewards may come in form of promotions, money or even paid trips. Rewards can be of two forms, intrinsic or extrinsic. Intrinsic rewards come in form of recognition by the employer, words of praise, pride in one’s achievement and even reduced supervision during work. The intrinsic rewards cannot be seen and are meant to bring satisfaction on the part of the employee. The extrinsic rewards on the other hand take the form of pay rise, commission, promotion, fringe benefits and even bonuses (Paranque, 2014, 610).

Unlike the other assets, employees require motivation in their work. Continuous work may become tedious and unexciting for the workers. It’s the responsibility of the human resource manager to come up with different ways to reward the best employee. By rewarding the best performers at work, healthy competition is created where all the workers focus on making their work perfect and ensuring that they attain the company’s objectives (Thomas, 2012, 23).

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The workers at John and Lewis enjoy paid holidays which is meant to take them away from home and give them a chance to relax and reenergize before going back to work. The company also provides financial support for all the workers who want to advance their education or even acquire more skills. Workers at the company also enjoy subsidized goods from the stores and also the cost of the hotels for the workers is reduced. These services are meant to make the life of the workers easy and motivate them during their work at the organization. The most exceptional motivation for the workers is the huge bonus that is shared equally among all the employees who are treated as partners in the business. The success of John Lewis Partnership is attributed to the sharing of the company’s profits with the workers. The employees are the partners in the business, and they are therefore responsible for its performance. Little supervision is required because each partner feels responsible for the success of the company (Cathcart, 2014, 770).

Employee Development

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Companies contribute to the development of their workers mainly through their trainings. There are various types of trainings given to workers. There is training that occurs within the business itself and it’s referred as in in-house job training. The business uses the skills within the organization to train the employees. They use their own employees to pass down the knowledge to the others. An organization can also hire an employee whose job is to train the other employees. The advantage of in-house training is that the trainer is aware of the goals and objectives of the organization and the training is therefore directed towards attaining the objectives. the other form of training occurs outside the organization where the company pays experts to train their workers in a type of training called off-the-job training. The kind of training is common when the business is introducing new concepts or technology into the business. The type of training requires extra costs on the part of the business. Big organization may offer individuals a chance to fill a temporary vacancy which gives them to learn on the responsibilities pertaining the position. Some organizations however may encourage and provide facilities that allow online learning. The interested workers can take the chance and learn new skills and gain more knowledge on their work. John Lewis has ensured that it supports the training of its workers through subsidizing their education and helping those participating in competitions at various fields. Work should be challenging. Just like any other activity, the workers need to feel progress in their work. Promotions are significant to the workers and are at times used as a way of rewarding excellence at work. Ambitious employees require challenging responsibilities as they gain more experience in their work. The human resource manager should, therefore, ensure that the company has a chance for promotion of workers (Cascio, 2018, 122).

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Performance management

When dealing with many employees especially those working at the company’s branches, regular evaluation of performance is required. Appraisals are used to assess the performance of the employee over a given period of time. The assessment of the employees helps in rewarding the best performance (Selvarajan, 2012, 3070). The most important part of using appraisals in the evaluation of the employees is enabling of the management to identify the weaknesses of the employees. The weak employees may be taken for training to help improve their performance or even shifted to other departments that may be more suitable for them. For instance, an employee who may not be performing well in the sales of goods may be useful in the office. The advantage of involving the workers in the business is that they are more obliged to attain the set goals because they stand to gain directly from the success of the business. The workers at John Lewis Partnership require minimal evaluation because they are motivated by the bonus at the end of the year. The workers are also likely to work harmoniously helping each other because they treat one another as partners and they, therefore, work united by the common goal of ensuring the success of the business (Appelbaum, 2011, 575)

One of the most significant roles of a human resource manager is providing a company with the right workforce. The manager ensures that proper advertising of the jobs is done to attract all the qualified people for the posts. During recruitment, the manager should identify the most suitable candidate for the position advertised among the qualified ones. The manager needs to look at other factors other than the academic qualification of the candidates. The manager should ensure that those talented in the various posts are given the priority during the recruitment. Various departments also require leaders who can mobilize the people towards the attainment of the company’s objectives. It is the responsibility of the human resource manager to provide the company with employees with leadership qualities. For instance, John Lewis investment requires branch leaders from all their branches who meet with the management to make significant decisions on the issues concerning the company. The human resource manager, therefore, ensures that innovative workers with leadership qualities are hired (Reynolds, 2010, 630)

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Conclusion

In conclusion, it is clear that proper management of employees is done through motivation and involving them in the business. The success of John Lewis Partnership is mainly because of the involvement of the workers in the company where they are involved in the sharing of the bonuses and also in the decision making. The workers can participate in decisions concerning the company through branch forums. The partners get to choose their leaders to each forum, and the elected leaders get a chance of working with the management in making choices concerning the running of the company. The employees are also given a chance of providing their response towards the company’s activities through an in-house newspaper which is made available in all the branches. The gazette gives the workers an opportunity to air their voices to the management directly. The kind of human resource planning that has been used in the John Lewis Partnership is one of the leading factors that have lead to its growth to be one of the biggest companies in the UK. Motivation of the workers in the business through fringe benefits offered in the subsidized goods from the stores and the subsidized hotel services to their employees. The company should therefore continue involving their employees in the running of the company and motivating them for progressive growth in the retailing business.

References

Thomson, R. and Thomson, A., 2012. Managing people. Routledge.

Day, R.D., 2014. Leading and managing people in the dynamic organization. Psychology Press.

Cascio, W., 2018. Managing human resources. McGraw-Hill Education.

Bratton, J. and Gold, J., 2017. Human resource management: theory and practice. Palgrave

Daley, D.M., 2012. Strategic human resources management. Public Personnel Management, pp.120-125.

Paranque, B. and Willmott, H., 2014. Cooperatives—saviours or gravediggers of capitalism? Critical performativity and the John Lewis Partnership. Organization, 21(5), pp.604-625.

Cathcart, A., 2014. Paradoxes of participation: non-union workplace partnership in John Lewis. The International Journal of Human Resource Management, 25(6), pp.762-780.

Reynolds, J. and Wood, S., 2010. Location decision making in retail firms: evolution and challenge. International Journal of Retail & Distribution Management, 38(11/12), pp.828-845.

Storey, J., Basterretxea, I. and Salaman, G., 2014. Managing and resisting ‘degeneration’in employee-owned businesses: A comparative study of two large retailers in Spain and the United Kingdom. Organization, 21(5), pp.626-644.

Selvarajan, T.T. and Cloninger, P.A., 2012. Can performance appraisals motivate employees to improve performance? A Mexican study. The International Journal of Human Resource Management, 23(15), pp.3063-3084.

Appelbaum, S.H., Roy, M. and Gilliland, T., 2011. Globalization of performance appraisals: theory and applications. Management Decision, 49(4), pp.570-585.

https://www.johnlewispartnership.co.uk/work/pay-and-benefits.html

6

MANAGING PEOPLE

SMALL GROUP PRESENTATIONS ADVANCED FINANCIAL ACCOUNTING Earnings management Earnings management has been

SMALL GROUP PRESENTATIONS

ADVANCED FINANCIAL ACCOUNTING

Earnings management

Earnings management has been attributed in accounting by Schipper (1989) as, deliberate manipulations of the financial reporting process that are purposed for external use with the aim of obtaining self gains, which is against the prudence principle of accounting stipulating that, an entity should not manipulate its liabilities, expenses and losses by underestimating them (Maltby, 2000).

Companies engage in earnings management practices not only to influence profits but also to project future cash flows of the company

To reflect on their performance as company, managers use earnings management practice to smoothen their income to reflect the desired image of the company to investors. i.e. Inappropriate write-offs and cost underestimation of borrowed fund are a few indicators on how companies employ earnings management (Roychowdhury, 2006).

The justification of If, and when, earnings management practices are justified depend with the companies’ need. According to Tsitinidis & Duru (2013), earnings management becomes proper practice when used as signaling tool to manager to take the advantage of accounting treatments on future cash flows private information.

Reference

Maltby, J. (2000). The origins of prudence in accounting. Critical perspectives on accounting, 11(1), 51-70.

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42: 335-370.

Schipper, K., (1989). Commentary on earnings management. Accounting Horizons,

vol 3, issue 4, 91-102.

Tsitinidis, A., & Duru, K. (2013). Managerial Incentives and Earnings Management: An Empirical Examination of the Income Smoothing in the Nordic Banking Industry.