Nursing Shortage: Impacts and Strategies

Nursing Shortage: Impacts and Strategies The Nursing Shortage Steven Donahue Introduction According to research conducted by the Bureau of Labor Statistics in December of 2013, the United States is at the precipous of a substantial nursing shortage. Their study indicated that the registered nurse (RN) workforce is expected to grow from 2.71 million jobs in 2012 to approximately 3.24 million in 2022, a 19% increase. This considerable growth coupled with an estimated 525,000 nurses retiring within the same time frame, brings the total of nursing openings to just over one-million jobs (1). The shortage is projected to spread across the country, but be most intense in the South and West regions (1, United Stated Registered Nurse Workforce Report Card). Other professions often endure similar reports about workforce shortages, but shortages specifically affecting the nursing profession are persistent and cyclical. The history of nursing shortages can be linked back to the beginning of nursing as a profession and the first nursing diploma schools, founded in 1873. These diploma schools focused on apprenticeship, and gave young women an opportunity for financial independence and solid employment that was previously not accessible. Physicians and hospitals soon realized the young nurses were a cheap source of labor, and further recruited upper and upper-middle class society for possible nursing candidates. â€Å"It may be argued that the first nursing shortage in the U.S. occurred when hospital training schools found the supply from the upper strata of society had evaporated† (3), and the hospitals were required to scramble and recruit nurses with different economic and cultural backgrounds. Nursing shortages were also prevalent between the years of 1932 and 1952, and exacerbated by the World War II which highlighted an increased need for competent nursing care. In 1943, Congress passed legislation to create the Cadet Nurse Corps, which helped provide an influx of proficient nurses during this shortage. It is estimated that students who graduated form the Cadet Corps provided nearly 80% of the care of hospitalized patents during World War II (3). Documented nursing shortages also occurred in the early 1960’s, early 1980’s, and twice in the 1990’s. Cut? The cause of more recent nursing shortages have become more complex and difficult to define. Research by Goldfarb et. al. in 2008 described two standards to to define a nursing shortage. First, a shortage occurs when there is not enough nurses to provide a certain level of quality care. Secondly, a nursing shortage exists when there are not enough nurses to fill open positions. Based on this description, the current situation can be simplified and more easily defined as a nursing shortage. The causes, impacts, and potential solutions for the current nursing shortage will be further explored. Factors Affecting the Nursing Shortage Societal Demographics A major cause for the nursing shortage is be related to the increased damand required to care for the aging baby boomer population. Members of the baby boomer generation were born roughly between 1946 and 1964 and created a demographic bubble. Between the years of 2008 and 2018, the 55-year old plus demographic is expected to grow more rapidly than any other age group, and will account for a larger share of the total population (9). Figure 1 below illustrates the age distribution and median age from 1960 to 2010 in the United States, and highlights the increasing median age associated with the baby boomer generation. This demographic disparity will create a challenge for healthcare providers, and require a proportional increase in the professional nursing workforce to accommodate the rising elderly population(4). Figure 1. Age distribution and median age: 1960 to 2010 (SOURCE) Demographics of Current Nursing Workforce The current nursing workforce demographics nearly mirror the United States demographics as a whole. According to a survey conducted in 2013, 55% of the registered nursing workforce is age 50 or older (1, #6), and only 14.8% of nurses are aged 30 or younger. The current nursing shortage was further complicated by the 2008 economic collapse. The economic collapse had devastating effects on personal finances, with figures showing an average loss of more than 25% of individuals 401K’s for those nearing retirement (aged 56-65) (http://www.ebri.org/pdf/briefspdf/EBRI_IB_2-2009_Crisis-Impct.pdf). This forced many older nurses to remain in their current positions, or required part-time nurses to return to full-time employment. Statistics showed that the downturn in the economy lead to an easing in the shortage in many parts of the country (1), but this is only temporary and may intensify the shortage after these nurses decide to retire. Nursing Faculty Shortage There are a variety of reasons for the current nurse faculty shortage. First, the average age of nuring faculty also nearly mirrors the United States demographics as a whole. According to the American Association of Colleges of Nurses (AACN), the average doctorally prepared professor is 56.8 years old, and the average master’s degree nursing faculty is 55.1 years old. (http://www.aacn.nche.edu/media-relations/fact-sheets/nursing-faculty-shortage). As a wave of retirements over the next decade hits academia, the replacements are both scarce and advanced in age. Salary differentials between nursing educators and those with similar credentials in the private sector is making it difficult to retain nursing educators. Data colleted in 2012 by the Bureau of Labor Statistics found that a Master’s prepared Nurse Practitioner earned a median salary of $92,670 while a Master’s prepared Associate Professor earned $72,590, a differential of approximately $20,000 (BLS website). This monetary difference, along with an increasingly high loan burden associated with attaining a graduate degree makes the private sector more enticing for new graduates with advanced degrees. The faculty shortage has had a significant affect on nursing school admission. The AACN conducted a survey in 2012 and determined that U.S. nursing schools turned away nearly 80,000 qualified undergraduate applicants due to a scarcity in faculty, clinical sites, and classroom space (1,#10). Two-thirds of of respondants indicated that faculty shortages were the number one reason for turning away qualified applicants. Furthermore, approximately 15,000 qualified applicants were turned away from graduate programs for the same reason. The nursing faculty shortage then becomes a two-pronged issue. The nursing shortage requires more nursing students, but a nursing faculty shortage creates limitations on how many students can be prepared for employment, and limits the ability to prepare future nursing educators. Working Conditions Wages The nature of the work, physical fatigue, orthopedic issues,and family strain due to working nights and weekends lead many nurses to leave the hospital setting or the profession altogether. In an era of litigation, nurses must also be cognizant that the individual, and not the system may be held liable in case of patient safety errors. This increased accountability without sufficient decision making authority leads to increased stress on the nursing workforce (4). The nursing profession is challenging and stressful, and many believe that the salary does not reflect the difficulty of the job. According to the Bureau of Labor Statistics, salaries for registered nurses have increased only 4% between 2008 and 2014. While this stagnation may also be indicative of the 2008 economic collapse, the effect of the nursing shortage on wages may not be fully understood until the economy fully recovers. Nursing Shortage Implications The pinnacle concern of the nursing shortage is the effect that it may have on patient loads and quality of care. The growing elderly population coupled with the a shortage of nurses will lead to an increase in patient loads. Numerous studies have indicated that higher patient loads lead to a riskier environment for the patient. A study published in 2011 by Dr. Jack Needleman analyzed the records of 197,961 patients, and found that the mortality rate increased from 1-6% if a facility was understaffed (http://www.nejm.org/doi/pdf/10.1056/NEJMsa1001025). Another study in 2011 indicated that when the hours per patient day was high (an indicator of proper staffing), the incidents of congestive heart failure, failure to rescue, infections, and prolonged lengths of hospital stays decreased (http://www.ncbi.nlm.nih.gov/pubmed/21407034). Lastly, a study conducted in 2013 observed the relationship between higher patient loads and readmission rates of pediatric patients. The research showed th at when the ratio was adjusted by just one patient (5:1), the likelihood for readmission rose 11% (http://qualitysafety.bmj.com/content/22/9/735.full). An increase in readmission rates will further aggravate the problem of patient loads, and has a heavy economic toll. While increased patient loads effect the overall quality of care, they also adversely effect the working conditions of nurses. In a survey conducted in 2005, 75% of respondents believed that the nursing shortage will effect their quality of work and limit the amount of time they can spend with patients. Additionally, 93% of those surveyed believe that the effects of the nursing shortage will cause nurses to leave the profession (1,#11). Another study in 2012 concluded that nurses were likely to attribute staffing insufficiencies as a major factor in job dissatisfaction, stress and burnout. The nursing shortage will ultimately effect patient loads, working conditions, and quality care for the patients in all nursing sectors. If propoer strategies are not developed, the increased stress associated with the shortage may lead to greater turnover in the profession, which only compounds the shortage issue. Strategies to Address the Nursing Shortage Addressing the General Nursing Shortage One way to entice new nurses in to the field has been to make the cost of education more affordable. On the federal level, the Nursing Education Loan Repayement program has been initiated and pays for 60% of a students loans in exchange for a two year commitment to a geographic area determined to have a critical shortage. Many hospitals have reimbursement programs for nurses looking to advance their education in exchange for a future working commitment. While this may entice more new nurses, economists warn that government and other subsidies may interfere with the free market, and may actually depress nursing wages. One possible solution to the free market interference is pay for performance programs. Rather than give subsidies to specific nursing students, pay for performance programs give subsidies to facilities that provide a high quality of care. Since quality care is intinsically tied to nursing performance, this would increase the economic value of nurses, thus improving wages , work environments, and retention (3). In addition to nursing faculty shortages, insufficient clinical sites play a huge role in limiting the student capacity of nursing schools. Increased coordination and strategic partnerships between universities and the private sector can help expand student enrollment. For instance, a joint venture between the Minnesota VA Health Care System and the University of Minnesota in 2013 has helped expand the schools BSN program. In this agreement, the VA committed $5.3 million dollars to expanding clinical placement sites within their facilities and funded additional faculty for the University. By teaming with the University of Minnesota, the VA received enhanced care for their patients. A better work environment can help attract new nurses and limit the amount of nurses who â€Å"burn-out† and leave the profession. Strategies to better the nursing work environment must focus on the emotional and physical stresses of the profession. Research has shown that limiting heavy lifting, decreasing walking, and providing easy access to equipment and information will keep nurses from leaving the profession (From #4 Goodin, 2003) Additionally, â€Å"increasing autonomy, re-allocating work in a more patient centered way, creating systems to recognize achievement in the areas of mentoring nurses, educating patients ans personal growth in practice, creating meaningful internal labor markets, and enhancing supervisor and administrative reports† (Morgan and Lynn, 2009). In order to combat further nursing turnover and burn-out, hospitals and nursing facilities must focus on nurturing an environment that provides these qualities. This is even more important when increas ed nursing turnover costs hospitals millions of dollars per year in recruiting and training new nurses. Further research in 2009 found that organizational constraints and high patient loads adversely affected job satisfaction. Supporters of mandated patient-nurse ratios believe that mandatory ratios will increase positive patient outcomes, increase job satisfaction, and ultimately combat the nursing shortage. Currently, thirteen states have staffing laws for hospitals, but only California has mandated minimum nurse-patient ratios. It should be noted that the American Nurses Association does not necessary support mandated patient-nurse ratios, but rather supports a legislation model which empowers the nurses to create staffing plans specific to each unit, giving the nurses autonomy to make staffing decisions that are best given the fluidity of hospital admissions (http://www.nursingworld.org/mainmenucategories/policy-advocacy/state/legislative-agenda-reports/state-staffingplansratios). Addressing the Nursing Faculty Shortage One major issue plaguing the nursing faculty shortage is the inability to recruit BSN prepared nurses in to the education realm, and has been noticed on both the state and federal level. In January of 2014, Wisonsin announced the â€Å"Nurses for Wisconsin Initiative†, which provided 3.2 million dollars in fellowships and loan forgiveness for nurses who agreed to pursue advanced degrees in nursing education and teach in the state after graduation (1). On the federal level, in December of 2013, the U.S. Department of Health and Human Services provided 45.4 million dollars in funding to provide low interest-loans for nurses pursuing nurse education degrees (Macdonald, 2013 see citation below). In order to attract more nursing educators, the pay discrepancy between the private sector and nursing educators must be addressed. References Budryk, Z. (2013). Is there another way to solve the nursing shortage?. Newton: Questex Media LLC. Retrieved from http://search.proquest.com/docview/1466237287?accountid=3588? Clark, R. C., Allison-Jones, L. (2011). Investing in Human Capital: An academic-service partnership to address the nursing shortage. Nursing Education Perspectives, 32(1), 18-21. Retrieved from http://search.proquest.com/docview/89382362?accountid=3588? Dolan, Tamara B., RN, M.S.N., O.C.N. (2011). Has the nursing shortage come to an end? ONS Connect, 26(8), 8-12. Retrieved from http://search.proquest.com/docview/885241529?accountid=3588? Fox, R. L., PhD., Abrahamson, Kathleen, PhD., R.N. (2009). A critical examination of the U.S. nursing shortage: Contributing factors, public policy implications. Nursing Forum, 44(4), 235-44. Retrieved from http://search.proquest.com/docview/195019237?accountid=3588? Keeping nurses on the job: Retention is part of the answer to the nursing shortage. (2010). AANA Journal, 64(6), 8. Retrieved from http://search.proquest.com/docview/747116085?accountid3588? MacDonald, I. (2013). The nursing shortage: Myth or reality?. Newton: Questex Media Group LLC. Retrieved from http://search.proquest.com/docview/1467698816?accountid=3588? McNamara, M. (2009). Combating the nursing shortage. American Nurse, 41(2), 14. Retrieved from http://search.proquest.com/docview/205506517?accountid=3588? Miovski, Natalie, AIA, L.E.E.D.A.P. (2009). Healing the nursing shortage with staff-friendly design. Healthcare Design, 9(8), 66-69. Retrieved from http://search.proquest.com/docview/195019237?accountid=3588? Schaeffer, R. (2013). The nursing shortage†¦.fact or fiction? Arizona Nurse, 66(2), 3. Retrieved from http://search.proquest.com/docview/1365796219?accountid=3588? Talbert, JeanAnne Johnson, APRN-BC, FNP, MSN, A.O.C.N., D.H.A. (2009). Distance education: One solution to the nursing shortage? Clinical Journal of Oncology Nursing, 13(3), 269-70. Retrieved from http://search.proquest.com/docview/222754879?accountid=3588? References (cont.) Vioral, Anna N., MSN, M.Ed., R.N., (2011). Filling the gaps: Immersing student nurses in specialty nursing and professional associations. The Journal of Continuing Education in Nursing, 42(9), 415-20. doi:10.3928/00220124-20110601-01 Wynn, Stephanie D, DNP, R.N.-B.C., P.M.H.N.P.-B.C. (2013). Addresing the nursing workforce shortage: Veterans as mental health nurses. Journal of Psychosocial Nursing Mental Health Services, 51(12), 3-4. doi:10.3928/02793695-20131029-05

Management styles Essay

There are two main data resources, secondary and primary data. Secondary data is the one that already exists from previous investigations and it can be found in books, journals and films (Saunders at al, 2003). Primary data is the one that is recollected from the research and it can be obtained by using methods such as questionnaires, interviews, focus group, and other (Collis and Hussey, 2003). In order to achieve the aim and objectives of this research, both data collection methods will be used. The secondary data will be mostly used to define and examine the concepts of multicultural workforce and management styles. On the other hand, the primary data will be collected from the interviews done to managers and supervisors in order to obtain their experiences of working with people from different cultural background and whether it influences on management styles. In this case, it will be important and relevant for this research to review studies of cross-cultural differences such as Hofstede’s, Trompenaars’ and Hall and Hall’s, in order to compare their findings with the ones that come up from this investigation. Moreover, it will be fundamental to identify the main aspects of cultural differences that influences on management styles in order to have a better knowledge of this subject and understand why people’s behavior change from one culture to another. Consequently, secondary data on its own is insufficient for the investigation and exploration of this study; for this reason the use of primary data helps to add and enrich information to that existent background on cultural differences and management styles. Primary Data Taking into account the already proposed sample characteristics, interviews will be considered to be the most appropriate data collection technique due to the exploratory and analytical research nature of this investigation. It involves more interaction by questioning and discussion between the interviewee and the interviewer that is something it can not be obtained using, for example, questionnaires and observation (Blaxter et al. , 2001). The interviews will be conducted in order to explore and discover participants’ attitudes, opinions and experiences toward cultural differences and its influence on their management style. Interviews According to Collis and Hussey (2003), interviews â€Å"are a method of collecting data in which selected participants are asked questions in order to find out what they do, think or feel†. Saunders et al. (2003) propose the idea that this method is an efficient way of collecting reliable and valid information, because the data gathered comes directly from the source in study, which certainly helps to achieve the research question and objectives of this project. Therefore, choosing interviews will be based on its suitability in finding what is happening and seeking new sights when exploring management styles and cultural differences. Moreover, Saunders et al (2003) stress that a more complete gathering of valuable information can be obtained by interacting more people inside an organizations, which in this case are members of ABC Superstore in the U. S. Interviews are classified based on the degree of flexibility as well as formality and structure that the researcher would like to apply. Therefore, there are three types of interviews, structured, semi-structured and unstructured interviews (Kumar, 1999; Saunders et al. , 2000; Ghauri and Gronhaug, 2002). In the structured interview â€Å"the investigator asks a pre-determined set of questions, using the same wording and order of questions as specified in the interview schedule† (Kumar, 1999, p. 109); in semi-structured interview, the questions are also prepared beforehand, but in contrast, they offer more flexibility in facilitating the interviewee to modify the questions to investigate new ideas that might come up during the interview; and the unstructured interviews are based on a general topic of interest, but the questions are spontaneously posed to the respondent (Kumar, 1999; Guillham, 2000; Saunders et al. , 2000; Ghauri and Gronhaug, 2002). It has been suggested that for phenomenological approaches and exploratory researches, a semi-structure interview is the most suitable type since the interviewer can explore in-depth a specific area that might be of interest (Jankowicz, 1999). The interviews carried out for this research will be semi-structured and will be held face-to-face with individual participants. One of the reasons of choosing this type of interview is because they are more conductible and easier to control in order to establish and maintain empathy with respondents, so make the respondents be more comfortable and express their opinions more freely. It also gives the interviewer the opportunity to discover and understand the respondents’ points of view and beliefs about a specific situation (Zikmund, 2000). Saunders et al. (2000) mention that semi-structured are qualitative research interviews and are classified as non-standardized, where questions might vary from one interview to another since it depends on the course that the conversation takes, hence it would required of additional questions. In addition, Healey and Rawlinson (1994 cited Saunders et al. , 2000) point out that more than one type can be used within an interview, where one section may ask factual closed questions, such as personal details, and the next sections could explore more qualitative issues. In this case, a combination of styles will be adopted within the interviews that will be held. The first section will be consisted of a set of factual questions in order to find out the interviewee’s work position and background. The following sections will be based on qualitative responses where relevant topics will be taken under consideration accordingly to the literature review that will be developed in Chapter II as well as aim and objectives of the research. For instance, in the second section, cultural aspects within a multicultural workforce will be explored, while in the third section, examination of managerial skills will be enquired; and finally exploration of training programs will end the interview (Appendix B). Furthermore, the semi-structured interviews will allow a free-flowing discussion, which in turn will produce a better understanding of the way of thinking, opinions, and behavior of manager and supervisors in relation to their experiences towards differences in culture and its influence on their management styles. Data Quality Issues There are a number of data quality issues to be aware and consider when conducting an interview, otherwise it would put at risk the findings of the investigation. In this case information supplied to the interviewee, confidentiality, listening skills and recording of interviews is going to be considered for this section (Kvale, 1996; Saunders et al. , 2000). Information Supplied to the Interviewee An important issue to promote credibility to the investigation is the supply of relevant information to the participants prior the interviews. In this way, the interviewee will consider the information under study and will be prepared to discuss their experiences and opinions, which will help to develop the research credibility. This will be reached through a letter that will be sent to the participants, which can be seen in Appendix A. It will also mention the duration of the interviews, in order to let them organized their time and provide an approximately 30 minutes to the interview with no interruptions. Confidentiality According to Kvale (1996, p. 114) â€Å"confidentiality in research implies that private data identifying the subjects will not be reported†. The author also highlights that the change of names to protect the privacy of the participants is of an important issue, since encourages people to reveal experiences, feelings and facts which enrich the information given by the interviewee, facilitating the development of the research (Kvale, 1996; Guillham, 2000). Hence, it will be explained to the interviewee the purpose of the research and the use that it is going to have in order to gain their trust and confidence (Appendix A).

Essay on The Consequences of Bad Business Decisions

In todays world business is very competitive. To compete with other companys executives have turned to corrupt practices. Once respected businesses like Enron, WorldCom, and Arthur Anderson have been found deceiving there customers, stockholders, and employees. C.E.O.s try to achieve the American dream and pursue capitalism to its fullest potential. In doing so, business leaders have lost their values and ethics, and make bad business decisions. The downfalls of a company are the consequence of C.E.O.s bad decisions. According to Marjaana Kopperi business ethics, can simply be defined in terms of social and ecological responsibility of business. According to this definition, business ethics requires that business decisions†¦show more content†¦According to David Ivanovich of the Houston chronicle, The energy trading giant threw money at risky, often unrelated investments, an Indian power plant, a water company, a broadband communications operation, and in the process loaded itself up with $9 billion worth of debt. According to Kris Axtam the chief financial officers prot#233;g#233; Michael kopper admitted on trial that, he had stolen about $16.5 million from the company since 1997, and helped Fastow - whom he called brilliant and very greedy - loot $45 million. Due to improper accounting, Enron was required to restate $586 million in money they were believed to have earned. Federal prosecutors, for concealing debts, charges the former chief executive Jeffrey Skilling and former chair Ken neth lay, with conspiracy and fraud. The company formed partnerships that allowed the company to falsely boost their revenue. 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How To Conjugate Conducir and Other -ducir Spanish Verbs

Conducir, a verb that means to drive and also has meanings related to conduct of persons and things, and other verbs ending in -ducir are highly irregular. The most common of those other verbs are introducir, producir, reducir, reproducir, seducir, and traducir. Their conjugation is shown below with conducir as an example. Irregular forms are shown below in boldface. Translations are given as a guide and in real life may vary with context. Infinitive of Conducir conducir (to drive) Gerund of Conducir conduciendo (driving) Participle of Conducir conducido (driven) Present Indicative of Conducir yo conduzco, tà º conduces, usted/à ©l/ella conduce, nosotros/as conducimos, vosotros/as conducà ­s, ustedes/ellos/ellas conducen (I drive, you drive, he drives, etc.) Preterite of Conducir yo conduje, tà º condujiste, usted/à ©l/ella condujo, nosotros/as condujimos, vosotros/as condujisteis, ustedes/ellos/ellas condujeron (I drove, you drove, she drove, etc.) Imperfect Indicative of Conducir yo conducà ­a, tà º conducà ­as, usted/à ©l/ella conducà ­a, nosotros/as conducà ­amos, vosotros/as conducà ­ais, ustedes/ellos/ellas conducà ­an (I used to drive, you used to drive, he used to drive, etc.) Future Indicative of Conducir yo conducirà ©, tà º conducirà ¡s, usted/à ©l/ella conducirà ¡, nosotros/as conduciremos, vosotros/as conducirà ©is, ustedes/ellos/ellas conducirà ¡n (I will drive, you will drive, he will drive, etc.) Conditional of Conducir yo conducirà ­a, tà º conducirà ­as, usted/à ©l/ella conducirà ­a, nosotros/as conducirà ­amos, vosotros/as conducirà ­ais, ustedes/ellos/ellas conducirà ­an (I would drive, you would drive, she would drive, etc.) Present Subjunctive of Conducir que yo conduzca, que tà º conduzcas, que usted/à ©l/ella conduzca, que nosotros/as conduzcamos, que vosotros/as conduzcà ¡is, que ustedes/ellos/ellas conduzcan (that I drive, that you drive, that she drive, etc.) Imperfect Subjunctive of Conducir que yo condujera (condujese), que tà º condujeras (condujeses), que usted/à ©l/ella condujera (condujese), que nosotros/as condujà ©ramos (condujà ©semos), que vosotros/as condujerais (condujeseis), que ustedes/ellos/ellas condujeran (condujesen) (that I drove, that you drove, that he drove, etc.) Imperative of Conducir conduce (tà º), no conduzcas (tà º), conduzca (usted), conduzcamos (nosotros/as), conducid (vosotros/as), no conduzcà ¡is (vosotros/as), conduzcan (ustedes drive, dont drive, drive, lets drive, etc.) Compound Tenses of Conducir The perfect tenses are made by using the appropriate form of haber and the past participle, conducido. The progressive tenses use estar with the gerund, conduciendo. Sample Sentences Showing Conjugation of Verbs Ending in -ducir No quiero conducir porque hay demasiados locos al volante estos dà ­as. (I dont want to drive because there are so many crazy people at the wheel these days. Infinitive.) Perà º es el à ºnico paà ­s latinoamericano que ha introducido una ley de divorcio rà ¡pido. (Peru is the only Latin American country that has introduced a law providing for quick divorce. Present perfect.) Los brità ¡nicos, al comienzo de la guerra, estaban escandalizados por la violencia que se estaba produciendo en la Espaà ±a republicana. The British, at the beginning of the war, were scandalized by the violence that was occurring in Republican Spain. Gerund.) Existen mà ¡s de mil laboratorios que producen estas sustancias en China hoy en dà ­a. (There are more than 1,000 laboratories that produce these substances in China these days. Present indicative.) Tradujeron el libro al francà ©s y lo distribuyeron en Ginebra en 1882. (They translated the book to French and distributed it in Geneva in 1882. Preterite.) La corrupcià ³n reducà ­a la inversià ³n y el crecimiento econà ³mico. (The corruption diminished investment and economic growth. Imperfect.) Al à ºltimo nos reproduciremos por clonacià ³n. (Ultimately we will reproduce by cloning. Future.) A mà ­ mismo me seducirà ­a si no fuera quien soy. (Even I myself would be tempted if I werent who I am. Conditional.) Le dio 10 dà ­as calendario para que produzca los documentos requeridos. (She gave him 10 calendar days to produce the required documents. Present subjunctive.) Un profesor de lengua à ¡rabe pidià ³ a sus alumnos que tradujeran el libro. (An Arabic-language teacher asked his students to translate the book. Imperfect subjunctive.) No conduzcas sin cinturà ³n. (Dont drive without wearing a seatbelt. Imperative.)

The Impact Of Climate Change On Planet Earth - 1343 Words

The Impact Climate Change Has on Planet Earth In the last few decades, climate change has been a significant scientific and economic controversy for major debates. Some scientists believe they have already given enough research and proof to justify climate change as being a real, prevalent issue while other scientist and politicians thoughtlessly reject the theory altogether. This problem is very important for a few reasons; climate change could potentially define the fate of the entire human race, and because of this we might need to implement new laws regarding emissions of greenhouse gasses that could cost the world trillions of dollars. This subject is no laughing matter, and in today’s world you have to be blind, deaf, and stupid not to believe in it. The amount of research backing up these claims of climate change is irrefutable, but there are fundamental problems with locating the exact cause of it. Scientists are in a battle to discover if humans are the source of climate change or if planet Earth is undergoing a natural cycle that slowly increases the average temperature of itself. All that is known today is that when carbon dioxide and other compounds chemically similar to it are released into the atmosphere, the Earth gets hotter, decreasing the amount of Arctic ice and increasing the sea level. Disregarding money, climate change is a real, and very serious issue that has a tremendous quantity of research supporting it with, unfortunately, a deadly ending if notShow MoreRelatedGlobal Climate Change Causes And Effects On The Environment And The World s Oceans916 Words   |  4 Pagesabout global climate change? Do you think we create this problem in the twentieth-first century to damage our planet. This problem started at the beginning of civilization and became worse during the Industrial Revolution of the eighteenth century. Older generations generated more carbon dioxide into the atmosphere due to the burning of fossil fuel and deforestation. More carbon dioxide had a negative impact o n the ecosystems of the planet. And the scientific definition of global climate representsRead MoreTaking a Look at Climate Change1400 Words   |  6 PagesClimate change is a very real and prevalent issue in today’s society. So what can we do to stop it? Can we reverse the effects that have already taken place? This essay will address the issues of climate change, answer questions and talk about prevention. It is said that the Earth’s climate has been changing for the past century (State Government of Victoria, 2014). There is new found, stronger evidence that there have been increases in the average temperature across the globe and that the believedRead MoreClimate Change And Its Effects On Humans1733 Words   |  7 PagesClimate Change Earth is the only known habitable planet to support life. Over 6 billion humans and billions of other living things depend on the earth’s climate to survive. However, since the past century things start to change due to human activity as well as natural occurrences. The unpredicted weather conditions, wild fires and earth quakes have killed and displaced thousands of humans and animals, and wiped out few species from the face of the earth. Some animals and plants are facing the sameRead MoreThe Effects Of Climate Change On The Environment906 Words   |  4 PagesClimate is consistent behavior of temperature, precipitation, humidity, atmospheric pressure and other related environmental factors. Around the globe, temperature a re climbing, sea levels are rising, and season are changing, which means that climate change is transforming our Earth. Climate change indicates negative consequences on the impact to humanity and on the factors of the climate system. By climate change t he most endangered is atmosphere, because it changes the composition of uncontrolledRead MoreWhat Factors Influence Earth s Climate?903 Words   |  4 Pagesfactors influence Earth’s climate? Earth’s climate, or the particular weather patterns over an extended period of time, has many contributing factors and has varied over the course of the planet. The planets’ global climate can also be broken down into regional climates based on the weather patterns of a specific area of land. These differing regional climates are averaged together and all contribute to the overall global climate of the planet. The Earth’s global climate effects factors such asRead MoreClimate Change Is A Serious Problem1123 Words   |  5 PagesClimate Change is a Serious Problem to the Planet â€Å"Climate change is happening, humans are causing it, and I think it is perhaps the most serious environmental issue facing us.† This quote from Bill Nye illustrates the serious nature of climate change. Climate change is the most serious issue that is plaguing the world. Global temperatures have been increasing in recent years and it is clear that our climate is changing. Climate change is the change of temperature and weather in our environmentRead MoreGlobal Issues Of The 21st Century Essay1400 Words   |  6 PagesCentury is the contribution of humans to climate change. To understand human impact on the Earth it is crucial to understand the basic climate science of glacial periods and the greenhouse effect. For its entire lifetime, the planet has gone through cycles of glacial advance and retreat. More simply, the Earth warms and cools in cycles, the last of which we call the Ice Age. These cycles are completely natural, expected, and simply a part of life on Earth. The greenhouse effect directly explainsRead MoreClimate Change Is A Real Threat1105 Words   |  5 PagesClimate Change is a Real Threat â€Å"Climate change is happening, humans are causing it, and I think it is perhaps the most serious environmental issue facing us.† This quote from Bill Nye illustrates the serious nature of climate change. Climate change is the most serious issue that is plaguing the world. Global temperatures have been increasing in recent years and it is clear that our climate is changing. Climate change is the change of temperature of our environment. A majority of scientists suspectRead MoreGlobal Warming And Its Effects867 Words   |  4 PagesGlobal climate is the average climate over the entire planet. The planet is warming, humans are mostly to blame and plants and animals are going to dramatic lengths to cope. That s the consensus of a number of recent studies that used wildlife to gauge the extent of global warming and its effects. The global temperature record represents an average over the entire surface of the planet. It is caused mostly by increasing greenhouse gases in the a tmosphere. Global temperature mainly depends on howRead MoreClimate Change And Global Warming1433 Words   |  6 PagesThe Average temperature of the Earth have increased by 1.4  °F over the past 100 years, and it is expected to increase approximately another 2 to 11.5  °F over the next century. Little changes in the average temperature of the Earth can result into big and possibly to dangerous shifts in climate and weather. Rising temperatures around the world have been accompanied by differences in weather and climate. A lot of places have already seen changes in rainfall which resulted in an increase in floods,

Research Concepts Summary Free Essays

string(35) " of pupils from each subject area\." The group moves through 4 stages: Planning Acting Observing reflecting This research is popular among: Organizational management Community development Education Agriculture Ethnography is another type of research, the emphasis is on describing and interpreting cultural behavior. The researchers participate in group activities while observing their behavior, taking notes and conducting interviews etc. It may also be called ‘Fieldwork or ‘Participant observation’ Feminist research is yet another type of research. We will write a custom essay sample on Research Concepts Summary or any similar topic only for you Order Now There was an argument of whether this was a methodology (general principle which will guide your research) r an Epistemology (study of nature of knowledge and Justification, it looks where the knowledge came from and how we know what we know). But it can be both. Feminist research is about the fact that mostly male people are used for research and when a research is called objective and scientific truth when only used male participants, that’s not right. It’s emphasis is on participative, qualitative inquiry. Feminist research has provided a framework for researchers who do not want to treat people as research objects. Grounded theory: The emphasis in this methodology is on the generation of theory which is grounded n the data – this means that it has emerged from the data. Grounded theory is therefore flexible and enables new issues to emerge that the researcher may not have thought about previously. Triangulation: Combining qualitative and quantitative research. Unstructured interviews: As less questions as possible Participant free to talk about what he/she demands only for qualitative research Semi-structured interviews: researcher wants to know specific information which can be compared. Same questions have to be asked but the researcher can be flexible There is a need of an interview schedule Qualitative social research Structured interviews: Asks a series of questions and ticks boxes Used in quantitative research Focus Groups may also be called discussion groups or group interviews. The discussion is led by a moderator or facilitator who introduces the topic, asks specific questions, controls digressions and stops break-away conversations. She makes sure no one dominates the group and everyone contributes. Focus groups Advantages Disadvantages Can receive a wide range of responses during one meeting. Some people may be uncomfortable in a group setting and nervous about speaking in front of others. Participants can ask questions of each other, lessoning impact of researcher bias. Not everyone may contribute. Helps people to remember issues they might otherwise have forgotten Other people may contaminate an individual’s views. Helps participants to overcome inhibitions, especially if they Some researchers may find it difficult or intimidating to moderate a focus group. The group effect is a useful resource in data analysis. Venues and equipment can be expensive. Participant interaction is useful to analyses Difficult to extract individual views during the analysis. 3 types of Questionnaires: . Closed-ended questionnaires This type of questionnaire is used to generate statistics. They follow a set format, and most of them can be imported into a program to generate it’s data. 2. Open-ended questionnaires Are used in qualitative research, although some researchers will quantify the answers during the analysis stage. This will not only be box ticking but there will also be space for the participant to fill in their own answers. This kind of questionnaire might also focus on what people think about a certain thing which make it more difficult to analyses the data. 3. Combination of both Many researchers use this combination to get either qualitative and quantitative data. Market research and online poll companies pay their participants money to fill in their questionnaire which makes the participants loyal followers and receive data earlier because they can work with deadlines. However, in this research participants are self-selecting, they do this on a voluntary basis and maybe they only do it for the money. There are 2 ways researchers observe: Participant observation â€Å"they participate in the group they’re observing† Direct observation â€Å"Just look at the people you’re observing, mostly used in psychology’ search Overt: Overt participant observation, where everyone knows who’s the researcher and what she’s doing. Chapter 4 Secondary research: collection of information from studies that other researchers have made of a subject. Primary research: Research you conduct yourself Primary research Secondary research Relevant people Research books Researcher observation Research reports Researcher experience Journal articles Historical records/texts Articles reproduced online Company/organization records Scientific debates Personal documents (diaries) Critiques of literary works Statistical data Critiques of art Works of literature Analyses of historical events Works of art Film/ video Laboratory experiments Summary There are two types of background research – primary and secondary research. Primary research involves the study of a subject through first hand observation and investigation. Secondary research involves the collection of information from studies quickest way to access secondary sources are libraries or the internet. Any information obtained from secondary sources must be carefully assessed for its relevance and accuracy. Notes from primary and secondary sources should be ruefully filed and labeled so that the source can be found again, if required. When noting details for books, reports or articles which may appear in the final report, include all the details which would be needed for the bibliography. Chapter 5 2 different ways of sampling: Purposive sampling: Snowball sample: Ask one person for more names who are likely to help. Quota sample: to make sure all the groups in a community are represented. Theoretical sampling: Using this method the emerging theory helps the researcher to choose the sample a convenience sample: The researcher is a teacher himself and decides to interview colleagues, as he has limited time and resources available to him. Cluster sample: a random cluster of e. G. Schools in a geographic area is chosen to convey research Random sample: Randomly generate. Quasi-random sample or systematic sample: Using this method he chooses a random point on the list and then every third pupil is selected stratified random sample: Using this method the researcher stratifies his sample by subject area and then chooses a random sample of pupils from each subject area. You read "Research Concepts Summary" in category "Free Research Paper Samples" Disproportionate stratified sample: increase the sample size of the science pupils to make sure that his ATA are meaningful If it is not possible to contact everyone in the research population, researchers select a number of people to contact. This is called sampling. There are two main types of sampling category – probability samples and purposive samples. In probability samples, all people within the research population have a specifiable chance of being selected Only within random samples do participants have an equal chance of being selected Purposive samples are used if generalization is not the point The size of sample will depend upon the type and purpose of the research Sample sizes should take into count issues of non-response Remember that with postal surveys it might be difficult to control and know who has filled in the questionnaire. Will this affect your sample? In some purposive samples it is difficult to specify at the sampling techniques within one project which may help to overcome some of the disadvantages found within different procedures. Chapter 6 The content of a proposal: 1. Title Should be short and explanatory 2. Background Why are you undertaking the project? Why is the research needed? You need to show that you know what you’re talking about. 3. Aims and objectives The aim is the overall driving force of the research and the objectives are the means by which you intend to achieve the aims. These must be clear and succinct. Why have you decided upon your methodology? Why have you decided to chose those particular methods? Why are other methods not appropriate? This section needs to include details about samples, numbers of people to be contacted, method of data collection, methods of data analyses and ethical considerations. . Timetable A detailed timetable scheduling all aspects of the research should be produced. 6. Budget and resources If you’re applying to a funding body you need to think about what you will need for your research and how much this is likely to cost. 7. Dissemination What do you expect to do with the results of your research? How are you going to let people know about what you have found out? Reasons good proposal Reasons why proposals fail Relevance, either to the work of the funding body or to the student’s course Aims and objectives are unclear of vague The research is unique, or offers new insight or development There is a mismatch between the approach being adopted and the issues to be addressed The title, aims ND objectives are all clear and succinct The overall plan is too ambitious and difficult to achieve in the timescale Comprehensive and thorough background research and literature review has been undertaken The researcher does not seem to have conducted enough in-depth background research There is a good match between the issues to be addressed and the approach being adopted Problem is of insufficient importance The researcher demonstrates relevant background knowledge and/or experience Information about the data collection method is insufficiently detailed Timetable, sources and budget have all been worked out thoroughly, with most eventualities covered Information about the data analysis method is insufficiently detailed Useful policy and practice implications Timescale is inappropriate or unrealistic Resources and budget have not been carefully thought out This topic has been done too many times before – indicates a lack of background research Most research projects will require the production of research proposal which sets out clearly and succinctly you proposed project. Before you write your proposal, check whether you need to produce it in a specific format The standard research proposal should include the following: – title – background (including literature search) – aims and objectives – methodology/methods – timetable – budget and resources – dissemination. Research proposals stand a better chance of being accepted if you’re able to prove that you have the required knowledge and/or experience to carry out the research effectively. It is important to make sure that your proposed methods will address the problem you have identified and that you are able to display an understanding of these methods. Chapter 7 For most types of interview you need to construct an interview schedule. For structured interviews you will need to construct a list of questions which is asked in the same order and format to each participant. For semi-structured interviews the schedule may be in the form of a list of questions or a list of topics. However, a list of topics tends to offer more flexibility, especially in unstructured interviews where the interviewee is left to discuss issues she deems to be important. By ticking off each topic from your list as it is discussed, you can ensure that all topics have been covered. An interviewer has to establish rapport before a participant will share personal information with him/her, there are a number of ways to do this: Treat interviewees with respect Think about your appearance Think about body language Firm eye contact Don’t invade their space That’s interesting; can you explain that in more detail? I’m not quite sure I understand. You were saying? Can you elaborate a little more? Could you clarify that? Could you expand upon that a little? When you say ‘ . ‘, what do you mean? Practice with the recording equipment before the interview takes place. It might be useful to conduct some pilot interviews so that you can become familiar with the recording equipment. Develop an interview schedule, starting with general, non- personal issues. Check the recording equipment works and make sure you have enough tapes, disks, memory and/or batteries, paper, pens etc. Check that you have a suitable venue in which to carry out the interview, free from noise and interruptions. Make sure you know how to get the interview and arrive in good time. Dress and behave appropriately Establish report Negotiate a length of time for the interview and stick to it, unless the interviewee is happy to continue. Ask open questions, listen to responses and probe where necessary. Keep questions short and to the point. Avoid Jargon, double-barreled questions and leading questions Listen carefully and acknowledge that you are listening Check recording equipment is working without drawing attention to it Repeat and summaries answers to aid clarity and understanding Achieve closure, thank them and leave a contact number in case they wish to get in touch with you about anything that has arisen. Respect their confidentiality – do not pass on what has been said to third parties unless you have requested permission to do so Chapter 8 Asking questions Easy to ask questions should be asked first in focus groups, personal disclosure is costly in the ending phase of an interview/ or such like it. Make sure that no one person dominates the discussion as this will influence your data. Seeking responses You have to use your discretion about how much you do this as there might be occasions when somebody is unwilling or too nervous to contribute. Often, some of the most useful and pertinent information is given once the ‘official’ time is over. Also, you will find that people talk to you on an individual basis after the group has finished, especially those who might have been nervous contributing in a group setting. How to cite Research Concepts Summary, Essays

Fundamentals of Advanced Accounting Concepts and Applications

Question: Describe about the Fundamentals of Advanced Accounting of Concepts and Applications? Answer: This paper analyses the atrcile of The neo-liberal economic theories facilitating globalisation have so reduced territorial frontiers that capital roams the world looking for jurisdictions and networks that offer a refuge for high profits, low tax and minimal social obligations jurisdictions by Sikka and Hampton (2005). This article describes that the neo-liberal economic theories facilitating globalization have so reduced territorial frontiers that capital roams the world looking for jurisdictions and networks that offer a refuge for high profits, low tax and minimal social obligations jurisdictions (Fischer, Tayler, Cheng, 2007). The triumphant march of global capitalism may create tremendous financial movement, exchange and riches, yet it is additionally joined by compelling destitution, social prohibition and immense disparities in the dispersion of salary, riches, and personal satisfaction for everybody. The disassembling of trade controls and exchange boundaries, joined by developments in correspondences innovations, has supported the advancement of a greedy expense evasion industry, with normal residents, uniformity, vote based system, equity and reasonableness as the unmistakable setbacks. This paper assesses the part of bookkeeping firms in expense evasion. The primary point of this paper is dentifing and roll out proposals for improvements to the current administrative framework that is intended to make bookkeeping all the more socially mindful, after every single bookkeeping controller all claim that they act in the public interest (Balsam, Krishnan, Yang, 2003). The Role of Accountancy Firms in Tax Avoidance: Some Evidence and Issues Albrecht, Stice, Stice, Swain, (2007) stated that, confidence in our tax system can only be maintained if individuals and companies pay, and are seen to be paying, their fair share of tax. held hearings in November and December 2012 to explore why some multinational organizations pay little enterprise charge notwithstanding doing a lot of business in the UK, and why a few people can escape with keeping away from assessment through the utilization of devised plans. This drove us, in January 2013, to take proof from four extensive bookkeeping firms to comprehend their part in assessment evasion In the views of Sikka Willmott, (2010), as entrepreneurial organizations, bookkeeping firms have supplemented their customary exchange of offering bookkeeping and evaluating administrations by differentiating into a mixture of different items and administrations. They have created hierarchical structures and techniques to offer expense evasion plans to partnerships and rich people. The offer of such administrations movements taxation rates to less portable capital and less well-off residents. It likewise dissolves the assessment base and carries the organizations into direct clash with the state. This paper gives some confirmation of the methods and strategies utilized by bookkeeping firms to offer plans that empower their customers to evade corporate, deals and finance charges. Such techniques empower reflections upon the conceivable directions in the improvement of bookkeeping firms and social outcomes of their exchange (Albrecht, Stice, Stice, Swain, 2007). Providing tax services to companies and wealthy individuals is a huge industry, worth almost 2 billion to the four firms each year in the UK, and almost $25 billion globally (Table 1). The four firms estimates of how much of this was helping taxpayers to comply with legislationsuch as by filling in tax returnsranged from a third to a half. This implies that the lion's share of their business originates from expense guidance. Some duty exhortation brings about exchanges or rebuilding that are attempted for business reasons and are assessment nonpartisan (Francis, Reichelt, Wang, 2005). According to McGuire, Omer, Wang, (2012) much of the advice is aimed at minimising the tax that wealthy individuals or corporations pay. The four organizations keep up that expense exhortation is not reliably more productive than their different administrations, but rather, at a normal of more than a fifth of UK turnover, they are in any case inferring a considerable piece of their income from assessment counsel. Large accountancy firms are in a capable position in the duty world. They have a decent comprehension of how HMRC applies charge law, which they can use to prompt customers on which game plans HMRC is liable to test. Through their work in prompting government on changes to enactment they have a nitty gritty learning of UK assessment law, and the understanding to distinguish escape clauses in new enactment rapidly. They additionally have the specialized aptitudes, Knowledge and base to help customers who come into debate with HMRC, and the assets to support this test for the years it can take to contest. Francis, Reichelt, Wang, (2005) found that, the four organizations were clear that they don't give counsel which would help customers avoid charge, which is unlawful, despite the fact that they acknowledged that a few plans on which they exhorted were ruled against by tribunal and would be unlawful to run once more. They perceived that the refinement between expense arranging and assessment shirking utilizing duty law to pick up leverage that Parliament never planned is hard to characterize and remains a hazy area. These incorporate that counsel ought to be supportable in law, and cap the assessment, reputational and business dangers of proposed choices ought to be disclosed completely to customers. Dyreng, Hanlon, Maydew,( 2010) analyzed that, maintaining the principle that tax advice should be supportable in law appears to be incongruent with each of the four organizations having lost cases at Tribunal. The four organizations keep up that the quantity of cases they lose is low as an extent of the counsel they give, that these cases identify with exhortation they gave around 10 years prior, and that they would no more inform on the utilization concerning such plans. Be that as it may, their present standards just require their recommendation to have more than a 50% shot of succeeding if tried in court and there are no outcomes for he firms if their plan is rejected at a Tribunal. Each of the four organizations said that they examined reputational dangers with their customers, and that there was no more any hunger for plans where the sole design was to diminish charge. It is hard to square this with a few organizations' expense rehearses, for instance those we found out about in our listening ability with Google, Amazon and Starbucks. These expense structures don't appear to have figured in reputational danger or to be good with the soul of Section 172 of the Companies Act, which obliges organizations to consider "the effect of the organization's operations on the group. Stickney, Weil, Schipper Francis, (2009) defines that, the complexity of UK tax law and the opportunities that this many-sided quality makes for duty evasion. Existing global expense laws mean it is moderately simple for organizations to make a practical office for assessment purposes in a low duty area, and pay their assessment there, instead of where the greater part of their business action happens. With present day correspondences innovation, this could be possible with as meager as a PC and a couple of individuals from staff. We were informed that it is workable for an organization to take arranges over the web from clients in the UK, satisfy those requests through UK stockrooms, yet not be burdened in the UK in light of the fact that the site and servers are based outside the UK. This is unreasonable to those UK organizations that don't utilize these complex global structures to abstain from paying what's coming to them of duty and puts them at a focused impediment. Recommendations For Changes To The Existing Regulatory System The UK tax system is excessively perplexing and a more radical way to deal with disentanglement is required. About 9,000 of the four organizations' UK representatives are occupied with expense work. The article concur that the duty framework is excessively perplexing and expressed that nobody advantages from this. The Office of Tax Simplification is terribly understaffed and has concentrated on nullifying duty decides that are no more essential, instead of more radical rearrangements. HM Treasury and HMRC ought to cooperate to gain more radical ground in streamlining the UK's expense code, and ought to prepare the Office of Tax Simplification with the assets and impact it needs to help them do as such (Dyreng, Hanlon, Maydew, 2010). There is no clarity over where firms lay down a meaningful boundary between satisfactory expense arranging and forceful assessment shirking. The article expressed that they would no more participate in a percentage of the plans they formulated ten years prior, for example, the cases they have lost in court. The article rules that organizations need to oversee their duty counsel, however they are as yet formulating complex plans that look counterfeit and their hankering for danger seems highoffering plans that they consider just have a 50% possibility of being maintained in court. HM Treasury ought to present a set of principles for assessment guides, setting out what it and HMRC consider worthy regarding duty arranging. Agreeability with this code ought to figure out if or not these organizations can get to both government and more extensive open segment work (Phillips, 2003). It is improper for people from firms to prompt on duty law and afterward devise approaches to evade the expense. The article second staff to HM Treasury to prompt on specialized issues in drafting enactment. They surrendered that this may offer ascent to a discernment that they have an impact on the detailing of assessment strategy that littler organizations don't have. The article expressed that expense laws are obsolete and need changing (Sikka, Hampton, 2005). It is heard that global expense principles have not changed to mirror the way organizations work internationally and through the web. It is too simple for organizations to endeavor these tenets by setting up structures in low-impose locales, instead of pay assessment where they really lead their business and offer their products and administrations. The artciel recommended that that there ought to be more straightforwardness over where organizations make benefits and pay charge. More noteworthy straightforwardness over organizations' assessment undertakings would build the weight on multinationals to pay a decent amount of duty in the nations where they wooperate (Stickney, Weil, Schipper Francis, 2009). References Albrecht, W., Stice, J., Stice, E. Swain, M. (2007). Accounting: Concepts and Applications (10th ed.). USA: Cengage Learning. Fischer, P., Tayler, W. Cheng, R. (2007). Fundamentals of Advanced Accounting. USA: Cengage Learning. Stickney, C.P., Weil, R.L., Schipper, K. Francis, J. (2009). Financial Accounting: An Introduction to Concepts, Methods, and Uses (13th ed.). Canada: Cengage Learning. Sikka, P., Hampton, M. P. (2005). The role of accountancy firms in tax avoidance: Some evidence and issues. In Accounting Forum, 29(3), pp. 325-343. Elsevier. Dyreng, S. D., Hanlon, M., Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163-1189. Phillips, J. D. (2003). Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review, 78(3), 847-874. Balsam, S., Krishnan, J., Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice Theory, 22(2), 71-97. Francis, J. R., Reichelt, K., Wang, D. (2005). The pricing of national and city-specific reputations for industry expertise in the US audit market. 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