A Framework For Discussing Ethics In Principles Of Accounting

The main focus of the discussion in this paper is on the principles or introductory level of accounting and is applicable for all students in the class, but much of its content is equally applicable to upper level accounting classes and our accounting majors. Early and Kelly (2004) and Clikeman (2003) support the value of ethics education in heightening a student’s moral reasoning skills. “The goals of ethics education are creating an awareness of ethical dilemmas and providing methods of resolution.” (Haas 2005

The Cost Of CMM Deployment In A Conventional IT Organization: A Field Study

Over the past decade the software industry has periodically tried to upgrade its business perform-ance by deploying strategic infrastructure frameworks based on expert models. Each of these schemes is aimed at organizing software work along the lines of commonly understood best prac-tice. Their goal is to optimally align the policies and practices of the IT function so that they di-rectly support and further the purposes and goals of the overall business operation (Lewis, 2001). Although there are no authoritative statistics, arguably one of the most popular approaches is the Software Engineering Institute’s (SEI) Capability Maturity Model (CMM v1.1) moreover it is certainly the framework of choice for the U.S. software industry. It was developed out of the research of Watts Humphrey and the Mitre Corporation and was first published by SEI in 1987 (Humphrey, 87a). Operationally, it is designed to advance the software organization’s processes through five stages, or levels, of increasingly effective performance ranging from Chaos (At the initial end) to Optimized (at the high end). The organization adds best practices at each level, which both underwrites improved performance at that particular stage, as well as leverages advancement to the next stage. The problem is that the “best practices” deployed by CMM are both generic and externally (from the company’s perspective) defined. Consequently they require a complicated and expensive implementation process to specifically tailor the model for each organizational situation.  Since the costs of this are concrete and in the near term and the benefits are (to some extent) intangible and long run, the practical question posed by most CEOs is… “Exactly how much will this cost me?” The lack of a definitive answer to that question has been a barrier to adoption, as well as a source of genuine concern among most business executives. So, there have been numerous studies aimed at determining precisely what the costs and benefits of CMM implementation are. These have been conducted primarily in large, or leading edge organizations (these are best summarized in McGibbon, 1999). However, because such businesses are materially different both in their products and their processes, they tend to start from a different point and they have different requirements than the average small IT shop. So the question remains, “what are the factors and exactly how involved and costly is it to implement CMM in a conventional IT setting?”  That is what we are attempting to answer with this research

Evaluating Return On Investment For Software Process Improvement Projects

This article presents a simple approach that will allow decision-makers to evaluate the return on investment of software process improvement prior to launching such an effort. Obviously, it will be easy to tell ten years up the road whether the right decision was made. But a CEO, or CIO contemplating laying out six, or seven figures for the additional personnel and resources to conduct SPI is not in a position to make that call and the wise ones will not be led into it by blind faith. The problem is assessing the risks and returns of such a project in terms and perspective that a non-technical decision-maker can understand. We believe our instrument serves that purpose

Mitophagy-Related Cell Death Mediated by Vacquinol-1 and TRPM7 Blockade in Glioblastoma IV

Glioblastoma IV (GBM) is one of the deadliest malignant diseases in adults and is characterized by a high mutation rate and multiple traits to suppress inborn and acquired immunity. We here approached autophagy-related cell death in newly established GBM cell lines derived from individual tumor isolates. Treatment with a small molecule, termed Vacquinol-1 (Vac) exhibited 100% GBM cell death, which was related to mitochondrial dysfunction, calcium-induced endoplasmic reticulum (ER)-stress, and autophagy. The toxicity of Vac was significantly increased by the inhibition of transient receptor potential cation channel, subfamily M, member 7 (TRPM7). TRPM7 is overexpressed in GBM as well as in many other tumors and thus may be a potential target by the natural compound carvacrol. Of note, at higher concentrations, Vac also induced growth inhibition and cell death in non-transformed cell types. However, in the presence of the TRPM7 inhibitor carvacrol, the tumor-selective effect of Vac was very much increased. Results given in the present study are based on long-term video microscopy using IncuCyteZOOM®, calcium measurements, and 3D ultrastructural analysis using the cryofixed material

Exploration naturaliste sous-marine des petits fonds rocheux du Cap Santa Clara au Cap Esterias, Province de l’Estuaire, Gabon: les poissons marins

Bien que située à moins de vingt kilomètres du centre de la capitale Libreville, la zone marine comprise entre le Cap Santa Clara et le Cap Esterias n’avait fait l’objet que de travaux scientifiques limités, essentiellement orientés vers les tortues marines, emblématiques des efforts de conservation du milieu marin au Gabon. Aucun véritable inventaire de la faune spécifique aux estrans et aux petits fonds rocheux n’avait été entrepris, et l’évidence d’une mission d’exploration s’imposait, renforcée par la probabilité de découvrir de nouvelles espèces, pour le Gabon, voire peut-être même pour la Science.info:eu-repo/semantics/publishedVersio