Research Korner

Legal Environment, Client Evaluation & Planning

Part 1: A Draft Letter for John SpotDear Client, Spot This Ltd. is required to have an auditor in accordance to the primary principle of financial reporting to provide the information to the external users who have a need for an entity’s financial statements but are unable to demand them. There are three indicators in which the company is qualified. First is the public accountability in which the entity receives the money directly from the public, second is the separation of ownership and management, and third is the economic and social significance that will create an impact on the national economy; therefore, more reporting is required. In addition, all the companies and issues (which entities are the issue securities to public) are obliged to complete financial statements in accordance with the requirement of the Financial Reporting Act of 1993.  According to Companies Act, with the virtue of section 10A of the Financial Reporting Act 1993, the directors of a company are not required to comply with section 10 of that Act in respect of an accounting period. The auditor of the company is not required to audit financial statements of the company for that period. In reference of the definition of the “exempt company”, the companies should satisfy that the requirements apply at the most recent balance date of the company’s accounting records. Also the value of the total value of all the assets (including the intangible assets) reported in the company’s statement of financial position or balance sheet at that time. And lastly, the turnover of the total annualized gross operating revenue is based on the amount reported in the company’s statement of overall financial performance.   Concerning the expectation of the auditors on the accounting records and financial statements is to make reports that will state under the Financial Reporting Act 1993. Auditors has an automatic reappointment, as of Companies Act sec. 200, the auditor is not qualified for appointment; or the company passes a resolution at the meeting appointing another person to replace him/her as auditor; or the company passes under the section 196(2) of the Companies Act that no auditor be appointed; and lastly, the auditors is not automatically reappointed if the person who it is propose to replace him or her dies, incapable or disqualified from appointment.  Thank you, Auditor

Legal Environment, Client Evaluation & Planning

Part 1: A Draft Letter for John SpotDear Client, Spot This Ltd. is required to have an auditor in accordance to the primary principle of financial reporting to provide the information to the external …

The concept of child protection

I.       Introduction It is a universally accepted fact that it is the right of every child to be free from being subjected to any harm. This is the basic premise of the concept of child protection. To date, issues pertaining to the encroachment of the rights of the child has consistently piled up as manifested in the cases stock up all over the world. Such issues like child prostitution and child labor are mere examples of the tumultuous environment on which a child could encounter. It is only appropriate that nations all over the world recognize the immediate concern regarding this phenomenon. Unless this issue of abuse and neglect has consistently been impressed on the individual child, its troubling consequences shall continue to rise as well. Some of these consequences include a significantly reduced life span of the child which is manifested in fluctuating mortality rates. Other issues like poor education, homelessness and the trickling effect of poor parenting in the future are only a few that has been pointed out in the existing literature on the protection of the rights of the child. Hong Kong is one of the states of the world that adheres to the protection of such rights. However, there may well be a problem in this regard as there certain instances that still reflect the infringement of such rights. To some extent, this may indicate a possibility that a good number of individuals have no clue as to the existence of such rights and that its actual violations are tantamount to felonies, offenses and even crimes against the law. II.    Abuse of the Child Child abuse has accumulated numerous definitions throughout the years. Generally, it is considered as the maltreatment that comprise of every types of physical, emotional, sexual, and negligent management of the child. Essentially, the common denominator in this extent is the presence of danger and the potential harm on which the child is subjected. Normally, it is said that the adults are the ones who have directly or culpably responsible for such maltreatment. Whether or not there is intent in causing the harm is immaterial. Consummation of such acts is tantamount to abuse. The following parts shall define the common acts of child abuse recognized by the international community. A.   Physical Abuse This is characterized as the acts committed by the parent or the guardian of the child that triggers actual injury or the possibility of injury on the child. In the study by UNICE from 1980-2005, there are current adults who have suffered from abuse when they were children. In a 2002 study of the same, there were approximately 1.2 million children that were subjected to child trafficking all over the world on a yearly basis. In countries in East and West Africa, Yemen, and some parts of Southeast Asia, female children are subjected to the abhorrent practice of female genital mutilation. The UNICEF indicated in their website that there were over a hundred and thirty million women, young and old, who have undergone the repulsive act. B.   Sexual Abuse There is danger on the life and limb of the child with the existence of actual offenders that pinpoint young individuals as prey. The problem is that this is expounded by the inherent possibility that these types of offenders may come in the form of trusted individuals. The context of sexual abuse is characterized as any act whereas the parent, guardian, or any adult employs the child as a means of gratifying his/her sexual urges. The UNICEF conducted a survey to male and female adults and found out that majority of the respondents experienced sexual abuse as a kid. The same organization also indicated that there are over 1.39 million individuals in the entire world engaging in forced commercial sexual exploitation. If that figure is not troubling enough, it is then imperative to highlight that 40%-50% of these individuals are children.   C.   Emotional Abuse This abuse is rather abstract in nature. It refers to the failure of the parent or guardian to supply the needed emotional support and the environment on which the psychological development of the child is structured. Since it is abstract, there is a considerable difficulty in defining and measuring the actual extent as to what constitute emotional abuse. However, there have been studies that indicated that certain states in the Southeast Asian region indicate that adults constantly use the threat of abandonment as a tool for disciplining a misbehaving child. According to the UNICEF, this form of disciplinary measure is considered as the lesser evil as compared to corporal punishment or hitting the child. D.   Neglect The concept of neglect points the failure of the guardian or the parent to give the necessary elements for the development of the child. Such elements may include education or shelter among others. It must be emphasized that the presence of neglect is not akin to poverty, though a huge possibility of this taking place. Neglect is primarily seen in the rate of child labor all over the globe. In a 2004 study of UNICEF, there were 317 million children from five years old to seven years old who are actively earning money in exchange of labor. The said figure further added that of the said statistic, over 126 million are supposedly engaged in what has been classified as hazardous work.   III.  Child Protection in Hong Kong Traditionally, child welfare in Hong is determined whether or not the child is healthy. A child is considered healthy if it is not emaciated or constantly ill. What was given importance is the well-being of the child with regards to its health. On the other hand, the skewed perception of abuse as a form of discipline is considered as a domestic problem, hence the state could not meddle with. It is only in instances when the child is in a deplorable state that the public take cognizance of the matter. Therefore, in olden times the child must have to incur mortally threatening injuries in order for the state to take action. From the early part of the 90s to the turn of the millennium, the problems regarding child abuse and the encroachment of the rights of the child have consequently increased exponentially. This is apparently because of the fact that there are some cultural constraints that held back the state and civic groups in addressing the issue first hand. The following discussions shall take into account the state actions in Hong Kong with reference to the child abuses described in the earlier part of this paper. A.   Role of the State   B.   Existing Legislation for Child Protection   C.   Civic Society’s Share   IV.Possible Adverse Effects of the Environment   A.   Acts of God   B.   Economic Implications   C.   Reforms in Education   V.   Conclusion   VI.Bibliography

The concept of child protection

I. Introduction It is a universally accepted fact that it is the right of every child to be free from being subjected to any harm. This is the basic premise of the concept of child protection…

Discuss children's rights from the perspective of children themselves.

Hear me, hear what I say!: Children’s rights on the perspectives of children themselves               Children’s most basic rights to food, drinking water, shelter and right of life are being denied (2003). For this reason, children’s rights is said to be among the rights that are supported by existing policies worldwide similar to those of adults. The latest social studies on childhood give importance to childhood and children’s own social relationships in their own right (2003). The changing conditions of modern societies necessitate the need to protect children and their rights in a more humanistic and explicit in response to the growing children’s rights movement. As policy and law makers recognized the growing importance of protecting the rights of children in the world, it is aptly important that they also consider the views and opinions of children on their own rights. In this case, how do children view their own rights? According to the study conducted by (1999), children’s rights according to children’s own perception mainly calls for inclusion and participation as well as a simple wish for respect and dignity on the process of decision-making at home, school and community in which they belong.             The international growth of children’s rights support is rooted on the United Nations Convention on the Rights of the Child (1989) that clearly sets out the global recognition for children’s rights to protection, provision and participation and the need to integrate and apply these within economic, social and political policy making (1999, 2003). It might be sensational to express yet the fact remains that most good things come in the innocent thoughts and actions of children. The rights of children are straightforward yet adult tend to complicate it particularly on process of execution. On the cases presented, children’s rights means inclusion and participation on decision-making processes granted that there is a distinction on the extent of inclusion and participation and the consideration on what are the subjects or matters that need to be decided. The simple wish of dignity and respect is reflected on their humble intentions of participating on matters that occur in the environment they belong granted that this wish for respect and dignity is associated on decisions concerning or may affect their total welfare and conditions.             Children are aware that they are excluded and not able to participate or lack in participation in decision-making. In here, they wanted to be consulted or talked to in order to ask for their point of views. Children believe that they need to speak up and air their views and opinions regarding issues that are at hand. They wanted to be included and participate not directly in making decisions on their own but on considering their views and opinions related to the issues at hand. However, the study stated that there are variations on gender and ethnicity. In the Project 1 and 2 studied on the case, children are to be included and allowed to participate in the decision-making but does not necessarily means that they make the decision themselves and dependent “on what is being decided”.             As other research studies exploring children’s rights are given to be more complex in context and application, the study of  practically relates to the day-to-day experiences and situations. However, children in the two studies have issues and problems of being accorded with little dignity or respect, and having modest chance to plainly speak up and contribute to discussions. The children’s economic, welfare and cultural rights are deemed to be violated when they are often neglected. Their lack of participation and inclusion on matters that may have direct or indirect effect on them is a sheer manifestation of negligence of their rights. More often than not, children are just treated as nothing but ‘kids’ or someone that is needed to be taken cared of or guided. On conservative traditions like in the Oriental parts of the world, children are not allowed to meddle on things or circumstances as directed by the value of respect. They are not allowed to speak up unless they are asked by the adults or elders. Ironically, children wish for simple respect and some dignity in reference to their rights especially on sharing their point of views. On the study of , many of the children’s “comments reflected a simple wish to be accorded some dignity and respect”. With this finding, the message is clear that children want to share their viewpoints with given respect to their rights and adults too.             In conclusion, children’s rights according to their own perspective is not fully practiced or respected particularly on the presented cases in Morrow’s study. In decision-making processes, children see that they are not included or lack in participation. They wanted to be accorded with the dignity and respect that they deserve. Children look into their rights in simple terms. It does not require standard and formal policies or laws imposed by the community or state they belong but mainly reflected on the roles they play in it. There are many considerations in looking through the rights of children. In view of children themselves, as main consideration, is basic and will lead to the full understanding of their nature, thoughts, actions and overall interests. Children’s rights in their own eyes reflect on what they can and cannot do regardless of age criteria. As concluded, the manner in which children conceptualise their rights needed to be based on cultural/social context as children themselves should be aware of that fact that they are effectively denied a range of rights that adults take for granted” (1999). This becomes more problematic as they grow up. Thus, children’s rights must be fully established and recognized by adults.

Discuss children's rights from the perspective of children themselves.

Hear me, hear what I say!: Children’s rights on the perspectives of children themselves Children’s most basic rights to food, drinking water, shelter and right of life are being d…

Literature Review: Stuart Hall’s Articles

Literature Review: Stuart Hall’s Articles Introduction From people’s earliest interactions with others, they begin to develop a sense of identity as individuals and as members of groups (1993;1999). The most basic form of identity is ethnic identity which involves the understanding of an individual’s membership in a social group which has a common culture. This common culture may be manifested by shared language, history, geography and usually physical characteristics (1989; 1999). Nevertheless, it must be noted that not all of these elements need to be shared for people to identify with a specific group. In this paper, the researcher undertakes a literature review on Stuart Hall’s articles. In these articles, Hall claims that there is an interrelationship between language, identity and cultural differences. In general, this paper will be discussing this interrelationship and the reasons as to why Hall believes that they are important. Culture, Language and Identity             Nowadays, the term “culture” has already become one of the most common words in all kinds of public discourse. It has been constantly heard from journalists and politicians, not to mention of academics especially those in all disciplines of Humanities. “Popular culture”, “research culture”, “mass culture” – there is almost no limit as to the applicability of the term in any context. If one looks at the subject of culture in a historical way, three things came out. The first is that culture as a subject and as a social issue is definitely not the invention of this time. as a matter of fact, the farther we go to the eighteenth century, the more we find that culture, its nature and composition is the central issue in the field of Humanities. In addition, it was not really in the 1920s and the 1930s (period of modernism in the English speaking world) that culture became another word for “high art”. The second is that from the beginning of the argument of culture in the eighteenth century, there has been a debate regarding the relative status and merits of its parts. Even though as a general theory, the farther one goes back to the eighteenth century, the more broadly culture is defined, this does not really represent that anything goes. Lastly, the third is that culture has always been a burning issue in times of perceived change and conflict as it is in the moments of change that is has already become relevant to ponder on what is good and worth preserving in a society, what is essentially meaningful to its experience and its civilization. The definition of culture even up to this date continues to be debated by anthropologists and other scholars. In one concept, Garcia (1994) defines culture as “the system of understanding characteristics of that individual’s society or of some subgroup within that society” which includes “values, beliefs, notions about acceptable and unacceptable behavior and other socially constructed ideas that members of the society are taught as ‘true’” (p. 51). The members of cultures go about their daily lives within shared webs of meaning (1973). Upon associating the two definitions provided by , one can assess culture as invisible webs composed of values, beliefs, ideas about appropriate behavior and socially constructed truths.             According to  (1996) and  (1983), an individual’s own culture is most of the time invisible to the individual himself or herself. However, it should be noted that they are the circumstances within which people operate and make sense of the world. As individuals come across a culture which is different from their own culture, one of the issues that they face is a set of beliefs that marked themselves in behaviors that differ from their own. It is in this way that people often discuss regarding other people’s cultures and not so much on their own. It has been perceived that an individual’s own culture is usually hidden from them. People even describe it as “the way things are”. Nevertheless, one’s beliefs, ideas and actions are not any more natural or biologically predetermined than any other group’s beliefs, ideas and actions. They have simply emerged from the ways one’s own group has dealt with and deduced the particular circumstances that it has faced. As conditions change, so do cultures; hence, cultures are said to be dynamic.             However, individual cultural identity poses yet another layer of complexity. Even members of the same culture vary significantly in their beliefs and actions. All peoples have unique identities that have been developed within their specified cultures. However, these identities are not fixed or static. For this reason, stereotypes do not hold up since no two individuals from any culture are exactly alike. It should be noted that despite the fact that living inside a culture will allow its members to become acquainted with their total cultural heritage of that specified society, no individual actually internalizes the entire cultural heritage. As a matter of fact, it would actually be impossible for any individual to acquire a society’s entire cultural heritage since there are as you might expect complicated and conflicting values, beliefs and ideas within the specific heritage which is a result of the conditions and events that individuals and groups experience.             In example, in China, arranged marriage has been an old cultural practice which is founded on the belief that families of potential spouses best known who would make a more desirable match. Nevertheless, this cultural practice has been more and more frequently rejected, that is partly due to the sense of independence from the family brought on by both men and women’s participation in the rapidly developing job market. The evolving experience of work is transforming cultural attitudes towards family and marriage. These different experiences and the culture of new values, beliefs and ideas that have been produced all contribute to the dynamic nature of culture.             As for (1997), culture is all about “shared meanings”. Language, in relation to culture, is the “privileged medium” wherein people make sense of things, in which meaning is produced and exchanged. In addition, meanings can only be shared by means of the people’s common access to language. Hence, language is the heart of meaning and culture and has always been regarded as the key storage area of cultural values and meanings.             Language operates in a representational system, wherein in language, people use signs and symbols – may be sounds, written words, electronically produced images, musical notes, even objects – to represent to other people their concepts, ideas and feelings. Language is actually one of the media through which beliefs, concepts and feelings are represented in a culture. Hence, it should be noted that the representation through language is fundamental to the processes by which meaning is produced.             As mentioned earlier, culture is said to be one of the most complicated concepts in the field of human and social sciences. There seems to be so many meaning of it. Traditionally, culture has been defined as to “embody the best that has been thought and said” in a society”, the sum of the great ideas, as represented in the classic works of literature, painting, music and philosophy – the “high culture” of an age. According to (1997), for quite some time, high culture against popular culture was the classic way of framing the debate on culture. Lately, in a more social science context, culture has been coined to refer to whatever is distinctive about the way of life of a people, nation or social group as in the same vein to the definition of culture proposed by  (1994) which is a set of beliefs, ideas and feelings.             The term “cultural turn” in the social and human sciences in particular to cultural studies and the sociology of culture has a tendency to highlight on the significance of meaning in the definition of culture. It has been argued that culture is not so much a set of things like novels, paintings, TV programs and magazines but rather as a process – a set of practices. Basically, culture is concerned with the production and exchange of meanings, that is the giving and taking of meanings, between the members of the group or the society. When one says that two individuals belong to the same culture, this means that these two individuals understand the world in more or less the same ways and can express themselves, their thoughts and feelings regarding the world in such ways that will be understood by both of them. Therefore, it should be noted, according to (1997), culture relies on its members or participants who interprets reflectively the happenings around them and making sense of the world in ways that are similar.             Nevertheless, this concentration on “shared meanings” sometimes makes culture seem too unitary and too cognitive. In any culture, there will always be a considerable variety of meanings about any topic, as well as many ways of interpreting or representing it. In addition, culture deals with feelings, attachments and emotions, along with concepts and ideas. How an individual will act is a representation of who he or she is – his identity; what he or she is feeling – his emotions; as well as which group he or she feels he or she belongs to – his attachment, which can be seen and interpreted by other people, even if the individual did not mean to communicate anything as formal as a message and even if the other person could not give a very logical explanation of how he or she came to comprehend what the action means. Primarily, cultural meanings are not only “in the head” – they organize and standardize social practices, influence the people’s conduct and in consequence, have real and practical effects.             It is important to highlight cultural practices when talking about culture, identity and language. The members of a specific culture are the ones to give meaning on people, objects and events. It is the people’s perception that gives these meanings and these meanings are quite a lot, not to mention that they are dynamic and changing as well. Even as simple as a building could mean to others as a building, an office, a home, a school depending on how people may look at the building. It is by an individual’s use of things and what they say, think and feel about them – how people represent them – that people give meaning to them. To a certain extent, it is by the framework of interpretations that people bring meaning to objects, people and events. To some extent too, people give meaning to things with regards to how they use these things or incorporate such tings into our daily lives. Sort of like the use of a pile of bricks and mortar which makes it as a house, as well as what we think, say or feel about what makes a house a home. in addition, it is to some extent also that people give meanings to things by how people represent them like the words people use about them, the stories they tell about them, the pictures that they produce about them, feelings that people relate to them, approaches that people classify and conceptualize them as well as the values that people place on them. Figure 1 The Circuit of Culture We can then conclude that culture saturates everything in the society. Culture is what distinguishes the “human” element in social life from what is simply biologically driven. As to where these aforementioned meanings are produced, the circuit of culture (refer to figure 1) proposes that they are produced at different sites and passed through different processes or practices. Meaning is relentlessly being produced and exchanged in every interaction, whether personal or social. Meaning is also produced in various different media such as the modern mass media – the means of international communication, by complex technologies, which pass meanings between different cultures on a scale and with great speed. Moreover, meaning is also produced as people integrate things in different ways into the everyday rituals and practices of their daily lives. Nonetheless, it must be noted that in all the circumstances, language continues to be the privileged media through which meaning is produced and circulated throughout.             As to how culture and language connects to identity, it is through culture that people form their identities. Like for example, the Philippine culture. It has been a great pride to the Filipino people their hospitability toward other people even to people that they are not fully acquainted. this culture of hospitality exhibited by the Filipino people gives them an identity throughout the world which has been communicated and transmitted through shared meanings which is language. Conclusion             This paper has discussed the interrelationship of culture, identity and language. This interrelationship of culture, identity and language has been relevant in the field of social sciences as it has allowed the researcher to comprehend more fully on the different interpretations of things, events and actions. Most importantly, drawing on Stuart Hall’s idea of this connection, one may be able to grasp more fully in understanding how meanings have been produced and how they relate to identity and culture.

Literature Review: Stuart Hall’s Articles

Literature Review: Stuart Hall’s Articles Introduction From people’s earliest interactions with others, they begin to develop a sense of identity as individuals and as members of groups (1993;19…

Dimensions of planning for tourism: the destination; natural resources; infrastructure; superstructure; transportation; hospitality and cultural resources; matching supply with demand.

Tourism Planning Introduction           Tourism has become a global industry which involves hundreds of millions of people in international and domestic travel. The increase in tourism and travel has been attributed to the significant changes in technology, transportation and communication and to some degree the economic affluence of many citizens in industrialized and developing countries throughout the world.             The tourism industry has emerged to be one of the important forces in many economies and its growth has nonetheless become so dramatic.  With the increase in travel, there is an increasing recognition for tourism agencies to conduct tourism planning. Such will benefit tourism in terms of planning the right destination, protecting the natural and cultural resources, developing the necessary transportation facilities and infrastructures and understanding the relationship between the demand for travel and the supply. The following section will discuss in more details the different aspects of tourism planning. Purpose of Tourism Planning             There are several benefits that can be derived from tourism. It can enrich the lives of the people due to the potential income and employment it presents. It also expands the economy since tourism serves as an opportunity to generate foreign income. In environmental terms, it can promote the protection of natural resources while integrating it  to the community. Such paved the way for the emergence of a new mindset. That is, the call for more and better planning and designs of tourism development especially how its different aspects fit together as a whole. The purpose of planning is to develop plan of actions  for the future and be able to implement them.             Tourism planning can be seen to fit within the broader context of leisure planning and the planning framework for tourism can be seen to fall within leisure. The main goals of tourism planning is to ensure that opportunities are available for the tourists to gain enjoyable and satisfying experiences and at the same time providing means to improve the living of the people and the destination areas.  (1998) suggested that tourism planning can help in shaping and controlling physical patterns of development, conserving scarce resources and providing a framework for promotion and marketing of destinations (2003). Early tourism was very site specific and connected to the supply side of tourism activities. This focus on the geography explains the rationale provided for tourism planning. There is growing evidence all over the world showing that unplanned tourist destinations are associated with negative impacts. Destination             Hundreds of millions of people are on the receiving end of the tourism activities as they live on what are called to be destination areas. The tourism destination is the major focus of tourism planning and management. It is here where the tourists interact with the local community and the environment. Such interactions results to the impacts on the local population, the environment and also to the tourists. The encounter can be beneficial to the economy but it can also bring damages to the local environment (2003).             Destination is referred to as the community-attraction complex. If the tourism is to move towards improved social, economic and environmental goals, then the destination scale including the community and the surrounding area should be as important as in the planning of regional sites. The basic elements in planning the destination includes: (1) transportation and access from travel markets to other communities (2) one or more communities with the sufficient utilities and management (3) attraction complex that meets the needs of the market and (4) efficient and attractive transportations links between cities and attractions (2002).             The destination zone includes major access and gateway, community (with infrastructures and attractions) and linkage corridors (between attraction clusters and community). When all these elements are put together, it is likely that the tourism will become successful. They must be planned with sensitivity to mitigate any social, environmental and economic impacts. Destinations zones include many sites and encompass numerous jurisdictions which require significant cooperate both form the public and private sectors. Further, the complexities of the tourism entails planners at the destination scale to encompass several interest groups such as residents, businesses, arts and humanities, cultural and natural resource protection advocates, civic leaders and professional planners (2002)             There are two approaches to destination planning that are appropriate for today’s tourism development projects: (1) destination planning projects and (2) destination continuous planning. Firstly, the destination planning projects should identify sponsorship and leadership. The focus of the destination zone is the principal community and thus good organization and leadership depends on it. Secondly, there is the need to set goals such as enhancing visitor satisfactions, protecting natural and cultural resources, improving the economy and integrating into the life and the economy of the destination area. Thirdly, the project should investigate the strengths and weaknesses of the destination area. Local people with perhaps some inputs on tourism will gave greater knowledge of the potential strengths of the area as well as its weaknesses ( 2002). Each destination has its won problems but the study of the entire zone will become useful to the following respects: <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Natural and Cultural resources: location, kinds, qualities, quantities, problems, issues, viability for attractions </li> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Potential impact in the environment and the need for control</li> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Transportation and access to the area </li> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Service business that will be suited to all markets </li> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Information about the area such as maps, guidebooks, descriptions and the hospitality of the residents </li> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Promotion and advertising activities </li> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Organizations and various sectors that are suited to lead and implement development </li> <li class="MsoNormal" style="text-align: justify; line-height: 200%"> Commitment and attitude of the local community towards the growth of tourism in the area </li> </ul> From these investigations, the project planner will be able to distinguish the positive factors and the negative issues that need to be corrected. Although the planning of the destination project can stimulate actions, the tourism development must be accompanied by continuous planning. The destination plan provides guidelines as to the time period but regular updating is also of great value. A body charged with tourism leadership and continuous planning should facilitate opportunities and represent the diversity of interest within the destination zone and also be capable of implementing specific functions in a regular basis (). Supply and Demand Match             According to  (1997) the first step in developing a destination is to understand that tourism is driven by two forces – travel demand (by those interested and capable of traveling) called the travel market and developed supply (all the physical development and programs for the tourists). Tourism functions properly if there is a balance between the supply and the demand. However, both demand and supply are not easily identifiable. Rather they are very complex and require special study of current conditions and trends by those developing the tourism destinations ().  The demand influences the development of supply while the supply influences the markets. Regardless of the scale of development in the destination, the fundamental relationship pf these two forces is the foundation for the tourism. Further,  (1997) stated that most of the tourism supply developments are boosted by individual decisions such as new hotels, attractions and festivals. But this is just a piece of the whole and much more are involved in the functions of tourism. When a particular community seeks to develop tourism, it must not only avoid the impacts in the environment but also ensure that the investments provide the bets function for tourism. For instance, there is no need for developing attractions in areas where there is difficult access. There is no need developing new hotel unless new attractions are created to attract travelers in the destination. Thus, there is no point making large investments if the attractions will not meet the needs and wants of the target market. The supply side of tourism can be defined as the physical development and programs that provides for the various needs and desires of the travelers. It is then clear that all parts of the supply side are directly related to the characteristics of demand. The analysis of the tourism demand helps in increasing the understanding of the relative importance of different economic determinants of demand for forecasting and in formulating policies.       The functioning components of the supply side of tourism are influenced by external factors. Planning must not be concerned solely with the tourism system because other aspects may be subject to outside influences as those which they can control. There are several factors that have great influence in the development of tourism. Understanding these factors will help in planning and proper functioning of the tourism system (2002). Natural Resources             The causes of travel in a particular destination are based on the resources both natural and cultural and the attractions related to them.  (2002) argued that these resources determine the uniqueness of the place which is very important for travelers and their objectives. This is why reviews of publicity and advertising of travels demonstrated a high focus on the attractions related to natural resources. Natural resources refer to five basic natural features which are very important to tourism: water, topographic changes, vegetation, wildlife and climate ( 2002).             Of these natural resources, water is probably the most developed for tourism. Surface water is magnetic and is appealing for travelers which have stimulated many kinds of waterfront development. Pools, ponds, fountains, rivers, lakes, waterfalls and seas continue to be appealing without substitutes. The appeal of water to the residents and the travelers is bounded in cultures throughout the rest of the world. Because of the great value to tourism, the quality of water and its protection must be ensured by all sectors of the society. It is an essential element for the success of the tourism not only in economic terms but as well as social and environmental terms.             Another physical setting for tourism is topographic changes which include hills, mountains and valleys. Hillsides and mountain tops offer spectacular views both near and far. Resorts in mountains maintain their appeal on the travel market segments regardless if it is winter or summer. Soil which is a significant element in the development of tourism in terms of construction stability, landscape modification and erodibility is also related to topography. Tourism development must also focus in the protection of these natural resources because mountainsides and slopes are prone to erosions. Also related to this is the geological foundation which affects the stability of lands and lakes, the absorptive capacity of the sewage and reliability of the supply of water.             The vegetation is also important in the tourism development. Forests create appealing sceneries, support the wildlife and aid in preventing soil erosion. Special plant areas are also important destinations for particular travel market segment. Forested and vegetated regions though are subjected to policies by owners and managers. Some harvest practices lead to the damaging of landscape sceneries and soil erosions. Tourism management thus needs to implement policies to maintain the value of this natural resource to tourism ( 2002).             Wildlife today ahs also become important especially to non consumptive travelers. Photography and views of wildlife has been popular in recent years with about $31 billion spent by travelers on observing, feeding and photographing wildlife in the United States in 1996. For instance, photo safaris have become very important in Africa than hunting. Color and digital photographs and videos have been very important part of the tourists’ travel. Because of the increasing interest in wildlife, animal habitat management is necessary to maintain the resource to tourism. There are some wildlife that needs special design and management due to their sensitivity to human intrusions.             Climate and weather are also qualities of the destination which influences tourism planning and development. Travelers may prefer sunny weather for beach activities. Undoubtedly, climate plays a significant role in places such as Caribbean and Hawaii. There is also little evidence that shows the impact of storm hazards. The quality of air is also related to the climate. Even though air quality controls lessen the pollution are some places, travelers generally object to areas where there are manufacturing gases, odors and pollution. Indeed, greater wareness has been placed on the protection of natural resources for the success Cultural Resources Cultural resources are also sought destinations by travelers. This resource may include prehistoric sites; historic sites places of ethnicity; lore education; industries; trade centers; places for performing arts, museums, galleries and sites import for entertainment, health, sports and religion. According to (1990) cultural travelers can be categorized into aficionados (sophisticated and professional)., casual visitors (urban backyard visitors), event visitors (activities at sites) and travel tourists (historic site visitors). There are three reasons why these travelers visit historical sites: experience in a different time and place, learning and sharing the knowledge with other people (). Historic towns for one become tourist destinations that fosters leisure and cultural tourism. This cultural tourism enables the tourists to travel and experience the places and the activities that represent the generation of people from the past and at present. The challenge in this kind of tourism is planning the sites that will reflect the strengths of the place. Among the cultural sources that are interesting to travelers are universities, colleges, institutions and research centers although these places require special access and tour guidance. The travel objectives of industry, trade and professionalism are also important for travel segments. These objectives are typically combined with leisure. Manufacturing and processing plants are of interest not only to business travelers but to pleasure travelers as well. Trade and business centers are attracting travelers for professional meetings, seminars and conventions. Despite the growth if technologies, face-to-face interaction remains to be an important aspect of doing business. Places for performing arts, museums and galleries are as important for many travelers. Additionally, cultural resources include places that provide entertainment, health, sports and religion. Travelers sought health spas, centers of physical wellness and medical treatments during their visits. Likewise sport arenas attract millions of visitors to special events such as the Olympic Games (2002) However, tourism poses pressures on historic towns. One of which is the impact on the historic fabric as well as the pressures on the living environment. The development process includes not only the protection of the natural environment but as well as the communities inhabiting them. Thus, heritage management looks on the factors that may affect the urban environment while taking into consideration the continued appreciation for the cultural heritage (2000). The damage that may be caused by visitors may be irreversible and hence there is the need to safeguard the heritage. Such damages are brought about by hasty restoration schemes and heritage capitalization. With this respect, local authorities and the inhabitant become responsible for safeguarding their heritage. Not only are the physical heritage but as well as the intangible ones such as local culture, traditions and beliefs. Transportation and Infrastructure              In the context of tourism planning, investments in new and expanded transportation facilities supports the operation and development of attractions. Travel modes are very important for tourism development although only a few planning specialist focus on the community level. Most of these planners are concerned about the needs of the residents because their taxes support many physical developments within the area. However, the need to plan and design transportation services both for the travelers and the local needs must be given adequate attention. Communities are crucial in destinations and perform major roles for tourism. The result of the growth in mass market travel and rapid expansion of transportation affected communities that have exceeded their ability to accept masses of tourist and travelers (2002).              (2004) argued that tourism activities pose many travel considerations which are different form commuter travel and commercial transport. The relationship between tourism and transport is derived from the idea that tourism generates travel demand and transportation is the key to access major tourists’ attractions. Thus, transportation is a critical component of the operation of the attractions and of supporting activities such as gateway communities to national parks. Effective planning of transportation can produce the necessary solutions to acquire the balance between traffic needs of travelers during peak seasons or special occasions. The key to addressing this issue is to develop processes to facilitate coordination between transport agencies, tourism agencies, planning organizations and other private sectors ().             Transportation infrastructure provides visitors with access for enjoyment. In many parks such transport will be as important as a service to the local community. However, this would mean motorized transport which can have negative impacts as well. Noise pollution and dusts can affects wildlife, damage vegetations and affect the quality of water. Transportation infrastructures such as roads, tracks, airstrips, boat landings often has great impact on protected areas although the purpose is to allow better access. Infrastructures of such kind can be expensive to develop and may also fragment ecosystems. Because of this, the design, routing and management must be carefully planned especially since there is great pressure for public use.     Conclusion             The recent years have shown dramatic increase in the travel activities of people all over the world. It is for this fact that tourism agencies are developing destinations in various communities. It is a means of capitalizing on natural and cultural resources but also a threat on the natural and cultural heritage if not managed well. Because of this, tourism planning becomes important not only to gain substantial returns from tourism investments but to promote sustainable tourism for all the stakeholders.  Tourism planning in the widest sense is composed of all the policies and strategies that guides and shapes the development of tourism in particular destinations. The main focus of planning is the destination since it is where the tourist interacts and encounter with the local communities. Finding the right destinations is very much related to the supply side of the tourism systems. It is the physical and development programs that shall be implemented on the destination. However, locating the right destination and developing it into a tourist attraction would entail great consideration of the natural and cultural resources and the protection of these resources. Also, the commitment and attitude of the residents towards the tourism must be  considered. Lastly, the appropriate infrastructures and transportation must be in place to provide more and better access for tourists. All of these factors need to be considered in the planning if the tourism development is to become successful.

Dimensions of planning for tourism: the destination; natural resources; infrastructure; superstructure; transportation; hospitality and cultural resources; matching supply with demand.

Tourism Planning Introduction Tourism has become a global industry which involves hundreds of millions of people in international and domestic travel. The increase in tourism and trave…

Criticizing the Competing Values Paper Sample

Criticizing the Competing Values             To become a Master Manager is building practical skills in every area of managerial competency. The skills needed are to thrive in the diverse situations and challenges of the new millennium.             The concept of mastery is depends on how the evolution of it exists. There is a part in a word mastery where a person is striving to answer many questions and revealing many deceptions that mask the truth in the field of his study. The word master also comprises the knowledge as if it is known the values of it by heart. There are many values that are thorough competitive in the field of his mastery.             Mastering one certain subject is depends on how the competing values that they interact. The organizations are dynamic and there are many things that are under the umbrella of the organizations.             A master broadly knew the process in how to criticize and create modules covering different leadership role, including being a director, producer, mentor, facilitator, coordinator, monitor, innovator, and broker. The master thoroughly updated to keep pace with today’s rapidly changing workplace that summarizes the eight interactive learning modules that already mentioned. The computing and telecommunications, and new material on emotional intelligence, critical thinking and life balance.             Models are created and formulate to have an organize flow of ideas and process with regards to the organizations form of management and way of handling personnel. The Competing Values Framework Effectiveness             The Competing Values Model mapped in four directions. These four mapping is like the radar that determining where is north, west, east, and south. The four directions representing the Human Relations Model, Open Systems Model, Internal Process Model, and Relation Goal Model. The Competing Values is like a polar that has four point focuses. Inside the poles are hidden justifications of the competing values and enumerated according to the map that already enumerated. The Human Relations Model is aiming toward the Human Commitment of the organization. Here implies the cohesion morale or the unity of the employees to achieve the organization’s goal. Next to it is the value of the human resources in terms of training. The organization sees to it that the employees are capable enough to make a substance and effort to achieve competency. The Open Systems Model is aiming toward the expansion and adaptation of the company. The expansion can be in the means of making branches and the adaptation can be on the new kind of technological innovation or process. Inside the model is the Adaptability Readiness which determines the readiness of the whole organization to accept the introduction of the new process to adapt. Beside the adaptability is the Growth, Resource Acquisition, and External Support, which is done after the adaptation has been incurred. The growth is for the progress of the adopted process. To make it progressive, there are acquisitions of resources that needed and guidance got from the external support such as the one who first successfully applied the process. The Rational Goal Model is focused in the maximization output. Under this model are the productivity efficiency and planning and goal setting. After making amends with the new process and the progress is visible, it basically tends to produce more than the usual. The efficiency noticed in the production will lead to establish a more ambitious goal. A good plan is part of it and setting a goal will create a big impact in the organization’s outlook. The Internal Process Model has the duty toward the consolidation and its continuity. The acquired process should at least maintain and prolong its existence if it can’t make more advance than the first process. Inside the model are the stability control and information management and communication. The stability and control is for the process. As earlier, the stabilization of certain is important to tame success inside an organization. In accordance with that, the control should always stay in the organization because without the control, the production and as well as the process will be a waste. The information management and communication is usually intended inside the management department of the organization. But as far as the whole organization is concern, the information withheld is not fostering a progress. It sometimes happens when the management is going solo and communication is less used. Inside an organization or even in a simple family needs communication to strengthen their bonds.  To balance these all elements there are invisible factors that are intact in the framework. The four poles are aiming in different aspects such as maintenance of the Socio-technical system that had an internal focus for the organization; the Decentralization and differentiation that has a job for flexibility (in employees or by the nature of business); the Competitive position of the overall system that had an external focus e.g., sponsorships and advertisements; and the Centralization integration that had a power to control the organization or the process and production. Usually, the models are not the manifestation of the real view inside the heart of the organization, but it is the reflection on how an “outsider’s” view. Models only illustrate the ongoing process and values of every interdependent yet beneficial part of an organization. The competing value is a way on how the values or the ingredients form an alliance that is like a competition among them. All are just to create a great impact in the organization’s way of doing business.       Source: Becoming a Master Manager: A Competing Values Approach (2006). Barnes & Noble [Online] Available at: www.bn.com [Accessed 11 Aug 2009].

Criticizing the Competing Values Paper Sample

Criticizing the Competing Values To become a Master Manager is building practical skills in every area of managerial competency. The skills needed are to thrive in the diverse situations a…

A Case Study : A Critical Evaluation of Strategy Development at HONDA MOTORS

Assessment: Individual Assignment (60% of the module marks) Case Study:   Source: De Wit and Meyer, R. (2004) Strategy, Process, Content, Context: An International Perspective, Third Edition, pp. 663 - 679, Thomson.   Learning Outcomes 1.         Critically review and apply relevant concepts, terminology and theoretical models associated with international business policies and strategies. 2.         Understand the holistic nature of strategy and apply analytical techniques to solve complex problems 3.         Analyse how strategic decision making enables an organisation to relate to its business environment 4.         Critically evaluate and monitor the business mission, objectives and policies of international organisations Introduction This individual assignment will be assessed by means of a 3000 ± 10% word report. This assignment has been designed to allow you to develop and use your skills in understanding key strategic issues relating to the nominated organisation. You will be required to apply the strategic concepts studied in this module. Task Your task is to carry out a critical analysis and evaluation of the strategies adopted by Honda Motors to date, with the information provided and other materials researched. You will be expected to select and apply appropriate theories, techniques and models studied during the module whilst having regard to the practical aspects of strategy development. Your assignment should be presented in a business report format and should not exceed 3000 ± 10% words (excluding executive summary, references and relevant appendices). The report should include a title page and executive summary and be fully and consistently referenced, using Harvard Referencing style. You must also submit a floppy disk or CD containing an electronic version of the report. This should be clearly labelled with your name, your course and the name of the case study. It is recommended that you research information additional to the case study to support your arguments. This may be obtained from a diverse range of sources and you are encouraged to research the issues in whichever way you deem appropriate.   Assessment Criteria This assignment carries a weighting of 60% of the overall module marks. The assessment will focus on the level of ANALYSIS carried out. That is, the application of THEORETICAL CONCEPTS studied in the module to the ‘practical’ case study presented. In other words, you should proceed beyond a DESCRIPTION of the company and it’s actions. You should be analysing ‘why’ rather then describing ‘what’. The assignment will be assessed and moderated by two members of staff in accordance with the marks allocated to each of the questions detailed below. 10% of the marks are set aside for the ‘presentation’ criteria. Academic Rigour ·         your ability to isolate the key strategic issues ·         the coherence and depth of the analysis of those issues ·         the ability to analyse the strategy context within which Honda operates ·         the ability to critically review and evaluate strategic decisions made by Honda Methodology ·         the use of relevant evidence, from material provided and personal research to support any statements made ·         the appropriateness of the methods used and theoretical models and frameworks applied ·         the breadth and depth of research undertaken Evaluation of data ·         the ability to make sound recommendations or conclusions arising from the analysis ·         the soundness of arguments put forward Presentation ·         the summary of arguments ·         report layout and format ·         use of illustrative material and evidence to support arguments ·         the appropriateness of length ·         the quantity and accuracy of referencing Honda Motor Co. Ltd., was established in 1948, since then it has remained on the leading edge by producing high quality products that create new values, at a reasonable price, for worldwide customer satisfaction. Honda still continuous to conduct its operations with a commitment to environmental protection and enhancing safety in a mobile society. It has become the world's largest motorcycle manufacturer and one of the leading automakers. Honda has a global network of over 400 subsidiaries and develops, manufactures, and markets a wide variety of products ranging from small general-purpose engines and scooters to specialty sports cars, to earn the company an outstanding reputation from customers worldwide. Maintaining its commitment to achieving the visions of "Value Creation," "Globalization" and "Commitment for the Future," Honda aims to share joy with its customers worldwide, thus becoming "a company that society wants to exist."   ATTEMPT ALL QUESTIONS QUESTION ONE: - Reconciling Dichotomies Underlying Honda’s innovative strategic thinking is a process that might be described as ‘reconciling dichotomies’. Using data/information from the case study in addition to your own personal research critically evaluate the process at Honda with reference to the following three key dichotomies: <ul style="margin-top: 0in; margin-bottom: 0in" type="disc"> <li class="MsoNormal" style="text-align: justify; margin-top: 6.0pt; margin-bottom: 6.0pt"> Planning vs. Learning</li> <li class="MsoNormal" style="text-align: justify; margin-top: 6.0pt; margin-bottom: 6.0pt"> Market Positioning vs. Developing Internal Resources</li> <li class="MsoNormal" style="text-align: justify; margin-top: 6.0pt; margin-bottom: 6.0pt"> Product-related Core Competencies vs. Process-related Core Capabilities</li> </ul> Your answer should demonstrate understanding of relevant concepts and application of appropriate analytical techniques.   [35 % marks]   QUESTION TWO: - Strategic Decision-making With reference to Honda’s four key products: Automobile, Motorcycles, Power products, and Honda Jet, critique the use of Boston Consulting Group (BCG) Matrix as an analytical technique for effective portfolio management. You are expected to highlight the key problems with using BCG matrix and other similar techniques in generating alternative competitive growth strategies. You will find relevant additional information on these products on the company’s website – www.honda.com [30 % marks]   QUESTION THREE: - Strategic Change/Leadership Compare and contrast Japanese and Western strategic leadership models by reference to Table 5 in the case study (De Wit and Meyer, 2004, p. 671) and Honda’s mission to supply products of the highest quality at a reasonable price for worldwide customer satisfaction. You are expected to comment on the extent to which these models will impact on the future strategic decisions of Honda post 2006 [25% marks]   Note: Overall presentation of the report accounts for [10% marks]    - End of Assessment -

A Case Study : A Critical Evaluation of Strategy Development at HONDA MOTORS

Assessment: Individual Assignment (60% of the module marks) Case Study: Source: De Wit and Meyer, R. (2004) Strategy, Process, Content, Context: An International Perspective, Third Edition, pp…

Professional Ethics and Conduct for New Zealand Accountants

Professional Ethics and ConductAccording to the New Zealand Institute of Chartered Accountants (NZICA), the members of the accountancy profession are entrusted as the expert business partners that will solely perform according to their important role in the society. To work to the highest standard of professionalism, attain the highest levels of performance, and act in the public interest. The NZICA Code of Ethics requires the accountants to act objectively and to be seen as independent. The independence of the auditors is important in the disclosure of the financial reports. However, the access of the records and information will remain as part of the firm’s property but will address under the NZICA as part of the quality assurance procedures.Based on the scenario provided, the fundamental principles in the profession may be a subject of threats in the compliance of the profession ethical requirements. The threats have a broad range of circumstances that might find in the following (Fairclough, 2007):<li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l1 level1 lfo1;">Self-interest threats may occur as the result of financial or other interests of a professional accountant or of an immediate or close family (A parent, child or sibling, who is not an immediate family member) member.</li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l1 level1 lfo1;">Self-review threats which may occur when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment.</li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l1 level1 lfo1;">Advocacy threats that may occur when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised.</li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l1 level1 lfo1;">Familiarity threats occur when, because of a close relationship, a professional accountant becomes too sympathetic to the interests of others.</li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l1 level1 lfo1;">Intimidation threats occur when a professional accountant is deterred from acting objectively by threats, actual or perceived.</li>The only alternative that can be used to prevent or eliminated the threats in the profession is the ongoing training and monitoring of the assessment methods of the auditors/accountants with their clients and their compliance towards the responsible service. In addition, the auditors can acquire the knowledge by focusing on various case studies that might present a real-life situation that exists in various circumstances. They must manage to weigh what is necessary and appropriate in order to avoid the confusion and issues concerning the professionalism.  <li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l0 level1 lfo2;">Integrity is defined as the ability of a person to be straightforward and honest in the professional and business relationships. This is through the action of being fair and dealing with the truthfulness as far as not being associated with any of the information that contains the misleading statements or any information (FEE, 2009). The public relies on the ethical integrity given and assured by the professional authorities through the professional responsibilities held and safeguarded (IFAC, 2006). </li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l0 level1 lfo2;">Objectivity arises from the accountancy profession by recognizing the ethical behavior and the code of ethics and supported by the proper training. The codes of ethics are more focused on the matter of objectivity and independence wherein the concept is easy to understand even by different people at any status. In a deep sense, the objectivity is also comprised with the idea of integrity that is used even in the international professional practice (FEE, 2009). </li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l0 level1 lfo2;">Professional Competence and Due Care can be explained through a number of activities implemented in the organization. By the practice of assessment, all the form of professional competence can be transpired through writing. As with the term competence in the accounting profession, it can be easier to perform a particular task as being guided with the standards and with the consultation from the real working environments. The professional competence and due care can be also achieved through the application of training such in educational activities or within the workplace, as accordance to what level of interest is needed in the given situation (IFAC, 2006). </li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l0 level1 lfo2;">Confidentiality or secrecy in all the papers, documents, and/or information included in the accounting activities. Being confidential is one of the high lightened works of an accountant because any privilege and abuse might arise if any of the documents are lifted in the public eye (Public Law, 2002). </li><li class="MsoNormal" style="text-align: justify; line-height: 200%; mso-list: l0 level1 lfo2;">Profession Behavior is through the provided professional values, ethics, and attitudes, the professional behavior and characteristics can be identified as part of the professional accountants’ profession. Moreover, the professional behavior can be also recognized with the compliance on the technical standards set in the organization (IFAC, 2006) and in the long run, be part of their overall behavior in performance, attitudes, and actions towards leadership, decision making, strategies, policies, and culture (FEE, 2009). </li>If the firm found some threats or issues in the professionalism of the auditors/accountants, it is important that the firm should pose appropriate action such as warming, cancelation of contract, or dismissal. All of the actions of the firm are consciously based on the scenario and weighing of the situation being faced by the professional auditor/accountant.  References:Bedard, J.C., & Jackson, C., (2003) Information Systems Risk Factors, Risk Assessments, And Audit Planning Decisions, Accessed 19 July 2010, from http://aaahq.org/audit/midyear/03midyear/papers/Systems%20Risk%20Factors%20and%20Audit%20Planning%2009-18.pdfFairclough, G., (2007) Guidance Notes in International Standards of Auditing (ISA), Accessed 19 July 2010, from http://www.icatt.org/downloads/isa-guidancenotes.pdfFEE, (2009) Integrity in Professional Ethics: Ethics and Independence, Federation of European Accountants, Accessed 19 July 2010, from http://www.fee.be/fileupload/upload/Integrity%20in%20Professional%20Ethics%20A%20Discussion%20Paper%200909%20Colour2292009381653.pdfIFAC, (2006) Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes, International Federation of Accountants, Proposed International Education Practice Statement Vol. 20 Accessed 19 July 2010, from http://www.ifac.org/education/Meeting-FileDL.php?FID=2824Ministry of Economic Development (2009) The Statutory Framework for Financial Reporting, Discussion DocumentPublic Law, (2002) Sarbanes-Oxley Act of 2002, Corporate Responsibility, 107th Congress Accessed 19 July 2010, from http://www.sec.gov/about/laws/soa2002.pdf

Professional Ethics and Conduct for New Zealand Accountants

Professional Ethics and ConductAccording to the New Zealand Institute of Chartered Accountants (NZICA), the members of the accountancy profession are entrusted as the expert business partners that wil…

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