Ethical Reputation, Not Fees Drive Auditor Selection At Inc. 500 Companies

Acquiring a new client is an arduous task.  Accordingly, losing an important client can be devastating to a firm and demoralizing to the accounting team assigned to the client, particularly if the client represents a significant portion of the firm’s revenue stream.  This research study reflects the concern of CEOs that poor customer service can result in firing the present accounting firm. Besides completing the work required by the client, the accounting firm needs to build the perception of being a problem-solver and an initiator of ideas that markedly helps a client’s overall financial health and well-being.  To do otherwise will result in the client putting its need for professional services “out to bid.&rdquo

How Forbes 200 Companies Create and use Mission Statements

Small publicly-held firms included on the Forbes 200 list were surveyed to determine their usage of mission statements. Survey results reveal that most of these firms have developed mission statements, which usually include main company purposes, key business objectives, company identity, and other guiding principles. Most of the mission statements result from a group effort, although less than half of the firms formally seek employee input in the development process. CEOs are generally pleased with the results yielded by their mission statements, giving highest marks for providing direction to managers and helping employees focus. The lowest mark is given to improving employee morale, suggesting that more work is needed to help mission statements foster a sense of mission. Effective mission statements include/our major steps: (a) development, (b) distribution, (c) integration, and (d) evaluation. This article provides guidelines for each of these steps

An Exploration of Diversity Practices in Small Successful Companies

This exploratory study looks at small publicly-held businesses in the Forbes 200 lists of 1995 and 1996 to determine the extent to which they have formal practices to promote diversity in their workforce and their success (and problems) with those practices.  Formal diversity practices were found in about one-quarter of the responding companies. While the CEOs in all companies indicated satisfaction with the amount of attention spent on diversity efforts, those with formal practices on average gave themselves "C" grades in terms of the effectiveness of their specific programs.  The most successful elements of formal diversity programs included family-friendly policies and policies against prejudice (graded B+).  Suggestions are made for developing diversity programs

Educational aspirations in inner city schools

The research aimed to assess the nature and level of pupils’ educational aspirations and to elucidate the factors that influence these aspirations. A sample of five inner city comprehensive secondary schools were selected by their Local Authority because of poor pupil attendance, below average examination results and low rates of continuing in full-time education after the age of 16. Schools were all ethnically mixed and co-educational. Over 800 pupils aged 12-14 completed a questionnaire assessing pupils’ experience of home, school and their peers. A sub-sample of 48 pupils selected by teachers to reflect ethnicity and ability levels in individual schools also participated in detailed focus group interviews. There were no significant differences in aspirations by gender or year group, but differences between ethnic groups were marked. Black African, Asian Other and Pakistani groups had significantly higher educational aspirations than the White British group, who had the lowest aspirations. The results suggest the high aspirations of Black African, Asian Other and Pakistani pupils are mediated through strong academic self-concept, positive peer support, a commitment to schooling and high educational aspirations in the home. They also suggest that low educational aspirations may have different mediating influences in different ethnic groups. The low aspirations of White British pupils seem to relate most strongly to poor academic self-concept and low educational aspirations in the home, while for Black Caribbean pupils disaffection, negative peers and low commitment to schooling appear more relevant. Interviews with pupils corroborated the above findings and further illuminated the factors students described as important in their educational aspirations. The results are discussed in relation to theories of aspiration which stress its nature as a cultural capacity

A life in progress: motion and emotion in the autobiography of Robert M. La Follette

This article is a study of a La Follette’s Autobiography, the autobiography of the leading Wisconsin progressive Robert M. La Follette, which was published serially in 1911 and, in book form, in 1913. Rather than focusing, as have other historians, on which parts of La Follette’s account are accurate and can therefore be trusted, it explains instead why and how this major autobiography was conceived and written. The article shows that the autobiography was the product of a sustained, complex, and often fraught series of collaborations among La Follette’s family, friends, and political allies, and in the process illuminates the importance of affective ties as well as political ambition and commitment in bringing the project to fruition. In the world of progressive reform, it argues, personal and political experiences were inseparable

Collective Power to Create Political Change: Increasing the Political Efficacy and Engagement of Social Workers

Because social workers are called to challenge social injustices and create systemic change to support the well-being of individuals and communities, it is essential that social workers develop political efficacy: belief that the political system can work and they can influence the system. This study explored the impact of an intensive political social work curriculum on political efficacy and planned political engagement among social work students and practitioners. The findings suggest this model of delivering a political social work curriculum effectively increases internal, external, and overall political efficacy, and that increasing political efficacy has promise for increasing future political engagement

How organic farmers view their own practice: results from the Czech Republic

This paper addresses the development of organic agriculture in the Czech Republic, which is seen as a success story among post-communist countries. The relatively short history of organic farming and specific contextual factors raises questions about the nature and meaning of Czech organic farming. The goal of this study was to find out how farmers view their own practice, interpret its symbolic value, and construct its content. This empirical study uses Q methodology aimed at the identification of the collectively-shared perspectives belonging engaged actors. Data were gathered through semi-standardized interviews with Czech farmers registered in official organic scheme. The analysis emphasized three components, which are considered as three distinct perspectives possessed by organic farmers; that is, (1) organic farming as a way of life, (2) as an occupation, and (3) as a production of food of an alternative quality compared to conventional food. Each viewpoint entails a different understanding of what organic farming means; each then—when considered together—comprises the meaning of organic agriculture in the Czech Republic. The presented classification of the farmers holding the viewpoints contributes to the ongoing theoretical discussion regarding the nature of the current organic sector, its development and potential conventionalization

Is the Homunculus "Aware" of Sensory Adaptation?

Neural activity and perception are both affected by sensory history. The work presented here explores the relationship between the physiological effects of adaptation and their perceptual consequences. Perception is modeled as arising from an encoder-decoder cascade, in which the encoder is defined by the probabilistic response of a population of neurons, and the decoder transforms this population activity into a perceptual estimate. Adaptation is assumed to produce changes in the encoder, and we examine the conditions under which the decoder behavior is consistent with observed perceptual effects in terms of both bias and discriminability. We show that for all decoders, discriminability is bounded from below by the inverse Fisher information. Estimation bias, on the other hand, can arise for a variety of different reasons and can range from zero to substantial. We specifically examine biases that arise when the decoder is fixed, “unaware ” of the changes in the encoding population (as opposed to “aware ” of the adaptation and changing accordingly). We simulate the effects of adaptation on two well-studied sensory attributes, motion direction and contrast, assuming a gain change description of encoder adaptation. Although we cannot uniquely constrain the source of decoder bias, we find for both motion and contrast that an “unaware ” decoder that maximizes the likelihood of the percept given by the preadaptation encoder leads to predictions that are consistent with behavioral data. This model implies that adaptation-induced biases arise as a result of temporary suboptimality of the decoder

Q methodology and rural research

Traditionally, rural scholarship has been limited in its methodological approach. This has begun to change in recent years as rural researchers have embraced a range of different methodological tools. The aim of this article is to contribute to greater methodological pluralism in rural sociology by introducing readers to a method of research that is rarely engaged in the field, that is, Q methodology. The article describes the defining features of the approach as well as providing examples of its application to argue that it is a method that offers particular opportunities and synergies for rural social science research