Capital Punishment :: essays research papers

The death penalty is a demonstration of executing, murdering, or killing one for carrying out frightful wrongdoings. In the territory of Georgia, wrongdoings, for example, conspiracy, murder, and airplane high jacking, can cause conviction of capital punishment. Race, unfair feelings, and the expenses of executions are a portion of the questionable issues encompassing the death penalty.      Race assumes a significant job while deciding capital punishment. In an investigation led by the General Accounting Office found that 82% of the populace who killed Caucasians is bound to be indicted than the individuals who killed African Americans. Since 1976 there have been a few interracial homicides in the United States. The quantity of white respondents versus dark casualties has spoken to 12 executions in the U.S. since 1976. Be that as it may, there have been 192 executions of dark respondents versus white casualties in the United States, which is more than quadrupled in number. The current U.S. death row populace by race incorporates 1,457 (42%) African Americans, 353 (10%) Hispanics, 1, 580 (45.5%) Caucasians and 81 (2.3%) represents different races.      According to the General Accounting office, the United States can not forestall unintentional executions of blameless individuals. This is principally because of unfair recognizable proof of litigants as a rule. Violations are frequently unraveled with the most advantageous speculate rather right or wrong, which additionally prompts unjust demise of guiltless individuals. Furthermore, numerous convicts are accused simply on the grounds that they â€Å"fit† the portrayal of the proposed suspect, which prompts incorrect feelings. Inside the only remaining century, late investigations show that more than 400 guiltless individuals have been indicted for wrongdoings brought about by others. Twenty-three of the 400 irreproachable individuals were killed. Capital punishment has been reestablished and there have been 96 people discovered blameless minutes before their execution. This is a ridiculous error that can not be rectified because of indispensable conditions wit h life. When life has finished, it will never be supplanted.      It costs citizens twice as a lot to execute a prisoner than to detain him/her forever. The examination referenced above states capital punishment costs 48% more than the expenses of a court preliminary in which the investigators look forever detainment for the defendant.     These are crazy figures that use taxpayer’s dollars pointlessly. A similar report shows that each case ranges from 1-1.25 million dollars than the normal homicide case without any chance to appeal.      Some individuals demand that capital punishment be used as a preventive measure against wrongdoing.

Summarise the key factors that influence the health of children today Essay Example for Free

Sum up the key factors that impact the soundness of youngsters today Essay There are a lot of components that can impact childs improvement today, its critical to have the option to attempt to give your kid all the primary stuff like food, cover, warmth and so on for them to create and grow up accurately. One of the components is Diet/work out. Great sustenance and a lot of activity are the structure obstructs for solid development, sound turn of events and long lasting prosperity for kids. Anyway numerous kids today dont get legitimate suppers and the activity that they have to grow up solid and sound. Youngsters that don’t get legitimate dinners (in any event 3 suppers every day) can be influenced truly and intellectually, they wont have the vitality to do physical exercises which at that point influences their activity, and wont have the option to work appropriately at school by being too drained in light of the fact that absence of food gives absence of vitality to the body to work. Guardians that have low pay or cant accommodate the kid to have legitimate suppers can apply or free school dinners at school, and sign the kid up for breakfast club too. That way kids will get their morning meal, tidbit, and supper which should give them enough vitality for the day at school. When youngsters get the perfect measure of food and exercise they will have the option to like themselves/their bodies and their capacities, they will have the option to adapt to pressure and feelings better, additionally they will keep away from sentiments of low confidence, uneasiness and despondency. https://www. apa. organization/subjects/kids/smart dieting. aspx Another factor is hereditary qualities which impact the wellbeing and improvement of the kid. This is on the grounds that a few diseases are acquired through qualities. For instance Downs Syndrome, this has come about because of a chromosomal variation from the norm. The youngster can have issues, for example, heart imperfections and chest diseases. Ailments, for example, meningitis can cause epilepsy and hearing issues. These sort of ailments must run in the family, and its a 50/50 possibility that the youngster will be brought into the world with one of the hereditary ailments. http://www. nhs. uk/Conditions/Genetics/Pages/Facts. aspx Income is a major factor that can impact a lot of youngsters today particularly in poor regions of Britain. Guardians that think that its difficult to give and satisfy the necessities of their kids limit their turn of events and accomplishments. Having low salary won't just influence the childs eating, dressing and by and large prosperity yet in addition their training. Youngsters that originate from low salary families, cannot bear to go on school trips, purchase better school gear or new school uniform, hence in some cases this may bring about kids getting harassed in light of the fact that kids with more pay will see the less lucky and will start to single out them. Its significant for the instructors to treat all kids the equivalent regardless of what their pay is or in the event that they cannot bear the cost of specific things. For the most part individuals with an elevated level of gaining appreciate a superior way of life, with better lodging, better food, comfortable garments and own vehicle Meggit C. (2001:9) http://www. jrf. organization. uk/distributions/does-cash influence childrens-results UnStable family is another significant factor which may impact childrens wellbeing and prosperity. Youngsters that originate from a messed up home (their folks have isolated or they live with their other family rather than guardians) will think that its difficult to adapt at school since they may get harassed for the straightforward explanation that they dont live with both of their folks. For instance, if a youngster isn’t ready to live with both of their folks and lives with their grandparents or other relatives in view of specific reasons, other kids at school may be interested and ask inquiries to for what good reason the kid doesn’t live with their folks and so forth small kids don’t acknowledge how brutal or terrible they may sound when they pose inquiries so without considering how the other kid may feel, they ask what they need. Broken family can influence the childs enthusiastic advancement particularly at youthful age on the off chance that the kid used to live with the two guardians and, at that point the entirety of the abrupt theyve isolated in light of the fact that they didn’t jump on, the kid wont have the option to comprehend why this has occurred and may become discouraged or extremely passionate. http://www. ncbi. nlm. nih. gov/pmc/articles/PMC3171291/Different nations additionally influence the manner in which kids live and grow particularly nations, for example, Africa or Pakistan where they have various arrangements that empower access to fundamental administrations and rights for youngsters. For instance An uneducated adolescent mother living in rustic territories of Africa where there is no clinic close by, without clean water, appropriate suppers, haven or little pay will think that its hard to think about her kid. The nation that youngsters live in can influence them for sure, for instance in Pakistan the kids go to work at exceptionally youthful age so they don’t possess energy for training which will restrain their odds of showing signs of improvement work later on. They need to work extended periods of time for minimal expenditure that wont even get the food on their table. Just as this, kids live in provincial nations are increasingly invulnerable to contract any risky ailments from grimy water or creatures and so forth http://www. unicef. organization. uk/E2. Portray how inoculation programs mean to forestall infection in youngsters. Inoculation is an approach to ensure little youngsters against genuine illnesses. When kids have been vaccinated, their bodies can battle those maladies in the event that they wind up getting them. On the off chance that a youngster isn't inoculated they will be in danger from getting the illness and will depend on others vaccinating their kids to abstain from getting tainted. A vaccination program secures individuals against explicit illnesses by decreasing the quantity of individuals getting the ailment and keeping it from being passes on. With some malady like smallpox or polio its conceivable to dispose of them totally. Purpose behind inoculation against infection. As a parent it may be difficult to watch your infant get an infusion, anyway inoculation is a significant advance toward getting your kid shielded from genuine and risky maladies. Inoculations are brisk simple and amazingly viable. Only one out of every odd illness can be vaccinated against, malady, for example, chicken pox or red less are two of numerous that youngsters cannot be inoculated against. How are they completed? Immunisations are typically done in childs wellbeing facilities. The specialist will talk about any feelings of dread the parent may have about specific immunizations. No antibody is totally chance free, and guardians are approached to sign an agree structure to give authorization for the inoculation. Immunisations are possibly given if the youngster is well, and may be delayed if the kid has a response to any past immunisations or if the kid is taking any medication that may meddle with their capacity to battle contaminations. Care of kids after inoculation. Kids ought to be watched intently after vaccination: - if fever happens, keep the youngster cool, offer a lot of liquids and give childrens paracetamol - if the temperature stays high or if there are some other side effects, for example, seizure call a specialist right away. Youngsters are normally touchy after their antibodies, so its critical to keep an exceptionally close eye on them all an opportunity to ensure theyre fine and no manifestations happen. http://www. nhs. uk/Conditions/immunizations/Pages/motivations to-have-your-kid inoculated. aspx E3. Portray the signs and manifestations of the picked youth irresistible illness. German Measles. What's going on here? Rubella, otherwise called German Measles is an irresistible ailment brought about by the rubella infection. The infection goes from individual to individual by means of beads noticeable all around ousted when tainted individuals hack or wheeze, the infection may likewise be available in the pee, face and on the skin. The trademark manifestation of rubella are a raised internal heat level and pink rash. German measles are infectious for 2-3 weeks. The sickness begins seven days before the rash creates and is infectious for seven days after the rash has vanished. Its generally infectious while the rash is noticeable. Its critical to save your kid off school for six days from the beginning of their rash. There is no particular treatment for the rubella contamination. The condition is normally mellow and improves without treatment. In spite of the fact that paracetamol or ibuprofen can be utilized to lessen the fever and treat any hurts or torments. Fluid newborn child paracetamol can be utilized for little youngsters. In the event that the kid has a high temperature, its critical to keep the youngster cool by utilizing a clammy wool, additionally ensuring that the kid has a lot of liquids to keep the kid from lack of hydration. Hack medication can be utilized to assist your kid with their hack. On the off chance that youre a lady and get contaminated with the rubella when youre pregnant it might prompt entanglements, for example, premature delivery or cause the infant to be brought into the world with genuine birth abandons. The birth imperfection can be waterfalls and other eye issues, deafness, heart and lung issues, a less evolved cerebrum, low birth weight and aggravation of the mind, lungs, liver and bone marrow. http://www. netdoctor. co. uk/illnesses/realities/germanmeasles. htm Meningitis. Meningitis is a contamination of the meninges (defensive layers) that encompass the cerebrum and spinal rope. The disease makes the meninges become aggravated (swollen) which at times can harm the nerves and cerebrum. There are two kinds of meningitis: - Bacterial meningitis: which is brought about by microorganisms, for example, Neisseria meningitides or Streptococcus pneumonia and spread through close contact. - Viral meningitis: this is brought about by infections that can be spread through hacking, sniffling and poor cleanliness. Viral meningitis is the most widely recognized and less genuine kind of meningitis. Bacterial meningitis is spread by: - sniffling - hacking - kissing - sharing utensils - sharing individual belongings, for example, a toothbrush. Manifestations. Bacterial meningitis. It has various early admonition signs that normally happen before different side effects, these are: - floppy and unres

Understanding And Supporting Behaviour Example

Understanding And Supporting Behaviour Example Understanding And Supporting Behaviour â€" Essay Example > Understanding and Supporting BehaviorIntroductionDisruptive behavior can be described as behavior that is unacceptable to the teacher. Consequently behaviors that are considered disruptive can vary from one culture to another or classroom to classroom in the same skill. Many children are lucky to be raised feeling loved and valued by their parents, but unfortunately this is not the obvious case. If a child feels starved of care, attention and love from parents, then it can lead to negative consequences (Weisz, McCarty Valeri, 2006). Engaging in disruptive behavior may be a way of seeking attention. It is easy to tell the effects of disruptive behavior on the lesson or classroom environment, but there are wider effects on other students and the affected child engaging in disruptive behavior. Instructors use different kinds of intervention plans to deal with disruptive behavior among students. Challenges of classroom control have many and varying causes. An impersonal and mechanist ic approach may achieve conformity to routines without permitting a meaningful interpersonal connection to be established. An appropriate approach is one that emphasizes interpersonal engagement with the child, with the aim of developing an attachment bond. Classroom management has to be deliberately discussed with staff members and parents. It is erroneous to assume that other people share the same sentiments. Classroom managers who are effective are also skilled at overlapping. The incident of overlapping involves handling two or more groups or activities concurrently (Roffey, 2011). The teacher is able to monitor the entire class at all times. This essay gives alternative approaches to Jimmy’s case who engages in disruptive behavior at school. Behaviorist and authoritarian approaches have been discussed highlighting their strengths and weaknesses. The behaviorist approach is first discussed before focusing on the authoritarian approach and how both can be used to solve Jimmyâ €™s case. Both approaches have their strengths and weaknesses that need to be considered while implementing any of them in a classroom environment. Part 1: Behaviorist ApproachBehavior management strategies depend on the enforcement of authority and tend to work so long as the person in charge of authority is ready to enforce it, and the person where the authority is directed is prepared submit to it. If the student refuses to submit to the authority them the outcome would not be desirable. The target of the behaviorist approach is replacement of the disruptive behavior with an appropriate behavior (Weisz, McCarty Valeri, 2006). The behavioral approach to disruptive behavior stresses the importance of external stimuli and environmental factors as conditions that cause problematic behavior. Teachers can use environmental conditioning which is one of the considerations of how behavior is shaped by environmental consequences and antecedents. An efficient and effective intervention st rategy for teachers is to acknowledge the ‘environment/personal’ relationship and change the conditions that lead to this dynamic (Smith Donovan, 2003). Behaviorist approach can be used as an intervention strategy in Jimmy’s behavior. Jimmy is only ten years in mainstream junior school but he is apparently exhibiting anxious behavior that has escalated in the last several months. His teacher has noted that there has not been any significance progress in Jimmy’s academic since September. His behavior range from not being able to write his ideas down to contorting his face when faced with a question/answer situation, to putting his hands around his throat and hitting himself on the head. Moreover, he has attacked other pupils in class for apparent no reason. His mother reports anxious, obsessive behavior at home as well as letting the school know that he is considering leaving Jimmy’s father. She further explains that the home environment is currently not supportive as bo th parents swear and argue in front of Jimmy. Jimmy’s parents are not employed currently.

Perspective in Things Fall Apart by Chinua Achebe - 944 Words

Things Fall Apart by Chinua Achebe tells the story of how one unified Umuofian community falls due to its own inner conflicts, as well as to the arrival of Christian missionaries. Achebe wrote Things Fall Apart to change the brutish image of Africa, for the Western world. The use of changing perspectives greatly aided Achebe in accurately portraying Africa as colorful, diverse and complex. For Westerners, viewing Africans as more than tribal and barbaric was a new concept, of which Achebe helped usher in. The story is told through the eyes of many Umuofians, which gives the reader a personal sense for the individuals within the tribe. When all the individual pieces of the story are brought together, the sifting perspectives creates a†¦show more content†¦The Commissioner’s detachment is clear, â€Å"As he walked back to the court he thought about that book [. . .] The story of this man who had kills a messenger and hanged himself would make interesting readingâ⠂¬ (209). The perspective of the Commissioner placed next to that of the Umuofians, brings forward the true views of Europeans and Africans of the time. To completely describe Umuofia and its peoples, Achebe had to use shifting perspective to give an individual sense for the community and its actions. Changing perspective also gave a broad view of the tribe, due to all of the individual’s views patched together. Perspective allows the tribe’s many sides and complexities to show through, straight from the source, individual Umuofians. The community is built by every single Umuofian, it takes all of those feelings, opinion, problems, hopes and fears to form Umuofia. A true picture of Umuofia would not have been complete without the individuals who compose Umuofia being represented. Achebe captures the color and richness of this community, and its downfall, by showing the events through the eyes of the very people who make it what it is. Achebe puts Umuofia in it ’s place within the European world, with perspective as well. Europeans think Africa is merely a good story to read about. While the Africans themselves, haveShow MoreRelatedEssay on Global Perspectives in Things Fall Apart by Chinua Achebe944 Words   |  4 PagesWhen I read Things Fall Apart, I had a clear mind of what a life could be like Okonkwo’s. For the rest of the reading, a question was contacting me in different places of the novel. Okonkwo was an angry man in front of his Nigerian tribe and changed when Christian missionaries came to the Ibo village; also, I responded to the book, and my personal applications to a different culture were related to a missionary trip that was a powerful one back in 1956 in Ecuador. As I kept on reading, thereRead MoreImperialism In The 19Th Century Resulted In European Countries1726 Words   |  7 Pagescountries.When Chinua Achebe published Things fall apart in 1958, a novel criticizing the European aspects of imperialism, his aspiration was to teach readers that â€Å"their past-with all its imperfections-was not one long night of savagery from which the first Europeans acting on God’s behalf delivered them†(Chinua Achebe on the Role of the African Writer, 1964). Chinua Achebe helped change the western perception of African culture by using the characters and story of Things Fall Apart to give readersRead MoreThings Fall Apart: The Relationship Between Cultural Relativity and Superiority1352 Words   |  6 PagesBy utilizing an unbiased stance in his novel, Things Fall Apart, Chinua Achebe promotes cultural relativity without forcibly steering his audience to a particular mindset. He presents the flaws of the Ibo tribe the same way he present s the assets—without either condescension or pride; he presents the cruelties of the colonizers the same way he presents their open mindedness—without either resentment or sympathy. Because of this balance, readers are able to view the characters as multifaceted humanRead MoreThings Falll Apart by Chinua Achebe1082 Words   |  4 PagesThings Fall Apart by Chinua Achebe is a story that portrays the tensions between the white Colonial Government and native-born people of Umuofia. Okonkwo, the main character, and a great village man is highly respected in the Igbo tribe of Umuofia. Although, Okonkwo is highly respected by the Igbo people, they are fearful of him because of his violent anger. When the Europeans arrived in Umuofia, they brought with them a new religion: Christianity. The Westerners changed Umuofia, destroyed traditionRead MoreOpposing Viewpoints of Africa in Two Short Stories: Conrad’s Heart of Darkness and Achebe’s Things Fall Apart623 Wor ds   |  3 Pagesvarying perspectives and opinions will be present, as proven in Joseph Conrad’s Heart of Darkness and Chinua Achebe’s Things Fall Apart. These literary works reveal opposing viewpoints of Africa through the use of literary and stylistic devices. The natural, primitive society is portrayed using sensory detail, imagery, and diction, which in turn reveal the authors’ different attitudes. Through his use of arrogant diction and vivid imagery, Conrad establishes a superior tone, while Achebe incorporatesRead MoreChinua Achebe s Things Fall Apart And Joseph Conrad s Heart Of Darkness932 Words   |  4 Pagesare millions of varying perspectives in the world on many different topics. Sometimes two different mindsets clash and disagree with one another. This is apparent in the work of Chinua Achebe’s Things Fall Apart and Joseph Conrad’s Heart of Darkness. Achebe gives a personal account of African life, culture, and customs in his bo ok. He grew up in Nigeria, solidifying the reality that his take on their culture is the most natural, the one that will hit home. Also, since Achebe grew up surrounded by theRead MoreA Civilization Falls Apart Essay1167 Words   |  5 PagesLiterature, talks about the changes from an un-dignified lion-chasing culture to that of a semi-dignified European society. The novel Things Fall Apart by Nigerian-born author Chinua Achebe, tells the story of a Umuofian villager named Okonkwo, and how Okonkwo has to come to grips with the changes that are happening in everyday Ibo life. The novel Things Fall Apart is not your typical tall African tale. The novel is a story, a story not just about one person, but about an entire civil-societyRead MoreThings Fall Apart by Chinua Achebe1324 Words   |  6 Pages Chinua Achebe chose to write his novels in English to reveal a deep response of his people to colonisation and to make that response understood to people all over the world. Things Fall Apart was written in English to teach people worldwide of the struggles he faced and the people of Nigeria faced growing up. Many authors and critics have written about Achebe’s ‘Things fall apart’ adding their valued opinion on what he was trying to say and his decision to write in English. In the followingRead MoreChinua Achebe : The Invention And Mastery Of Modern African Literature1695 Words   |  7 Pages In her essay Chinua Achebe: The Invention and Mastery of Modern African Literature Emeka Aniagolu labels Chinua Achebe as â€Å"the single most important literary figure in modern African literature† (1). Aniagolu goes on to praise Achebe as â€Å"perhaps the most well-known, most widely read, most translated, and most widely respected modern African writer, novelis t and polemical essayist†, especially considering he as been crowned as the inventor of modern African literature (1). The praise he has receivedRead MoreThings Fall Apart And Heart Of Darkness Analysis910 Words   |  4 PagesApproach to Compare Chinua Achebe’s Things Fall Apart with Joseph Conrad’s Heart of Darkness In everyday life, we are always comparing, even subconsciously with even knowing it. When we compare things, we look at what the similarities are in said items such as a popular brand or a generic one. Comparing things such as two literary works, Things Fall Apart, by Chinua Achebe, and, Heart of Darkness, by Joseph Conrad, both have a lot of similarities that we will look at. In Things Fall Apart, it is about

Reflection Paper On Professional Growth And Instruction

1. Demonstrates an attitude of reflection and thoughtfulness about professional growth and instruction. Reflections and thoughtfulness about professional growth and instruction has become a part of my everyday routine while I have been student teaching. After each day, I take time to think about how the lessons for the day went and what I could do to improve as a teacher. Also, I get feedback from my mentor teacher and the co-teacher in the classroom on things that they noticed that I could improve on. I have a journal that I use to write down how the day went. In my journal I not only wrote down things that I need to work on, but also things that went worked and went well. 2. Demonstrates a commitment to using technology to create†¦show more content†¦I use ethical behavior be following privacy policies by not sharing information with students. I am honest with my supervisor about how things are going with my placements and anything I am having struggling with. I was always honest when I did my self-evaluations of my work and how I was doing in student teaching. 4. Demonstrates thoughtfulness in communication and an awareness and appreciation of varying voices. During student teaching, I had to demonstrate thoughtfulness in communication and an awareness and appreciation of varying voices in several different ways. First I had to get and open line of communication with my mentor teacher by email and in person. In emails I had to let her know when and what activities I needed to complete in her classroom. Then in person, I had to be open and aware of feedback and comments my mentor teacher was giving me. I have communication with parents at drop off and pick up. Also I have to have an open line of communication with other teachers and staff at the schools. 5. Demonstrates knowledge of second language acquisition and commitment to adapting instruction or programs to meet the needs of culturally and linguistically diverse learners. During student teaching I have demonstrated knowledge of second langue acquisition and commitment to adapting instruction or programs to meet the needs of culturally and linguistically diverse learners by making use a planned every lesson to meet the

Fudged Accounting Theory Free Essays

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990). This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. We will write a custom essay sample on Fudged Accounting Theory or any similar topic only for you Order Now As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested. The results of the present study support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International Accounting Introduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999). Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization. To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 143 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested. As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts. The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier Power, 1992; McCarthy Schneider, 1995; Hussey Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh-Krohn Knivsfla, 2000; Cravens Guilding, 2001) as well as in professional reports (Coopers Lybrand, 1990; Tonkin Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings. Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies. Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995). The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that the differing regulations in the two countries may have distorted the data. Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998). Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets for the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies. It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances. Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only conducted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision. Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same. In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage level was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1. In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage was 31% and this was increased to 32% to ensure cells of adequate size. The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage 26% Le verage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21 Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets. The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher the value of intangible assets. H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Both Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P= . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets. The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed assets. The evidence from this study therefore provides support for the fudged accounting theory. Intfix Table 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change. FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circumstances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998. IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments. This reduces comparability and reliability and creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US. With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the market. Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands. A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The findings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher. The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11. For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Standards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles: Theory, Standards and Practice in France and the UK, Institute of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measurement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89): 21-30. Coopers and Lybrand (1990), Intangible Assets: A Survey of Businessmen’s Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accoun ting: An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10: 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountancy, October: 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in Contracting for Medium-Term Debt, Journal of International Banking Law 10 (9): 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79): 193-205. Financial Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing Intellectual Property, June 1: 1. Hussey, R. , Undervalued Intangibles (London: Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media: Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4): 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. International Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265. Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidde n Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. Robertson, B. (1991), Brands Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. How to cite Fudged Accounting Theory, Essay examples

Leadership for the Journey Inward- MyAssignmenthelp.com

Question: Discuss about theLeadershipfor the Journey Inward. Answer: Introduction Leaders have certain character traits which will either lead to the success or failure of the organization. A leader is an individual who is ready and willing to take responsibility. David Morrison is one of the great leaders in Australia. He has won several awards due to the quality leadership he provided during his service time. People assume leadership roles knowingly or unknowingly. It is good to know how to handle responsibilities in life whenever you are faced with them by studying how great leaders like David Morrison did (Giuliani and Kurson, 2013, p.18). Morison made use of both Democratic and team leadership styles. He believes in a combined effort in decision making. Team play is essential in achieving the set objectives of an organization, be it political, sports or business. Throughout his service in the military, Morrison encouraged teamwork. This helped him to bring all people together hence making most of his missions a success (Ambrose, 2013, p.33). Background Information David Morrison is a great Australian leader born in May 1956 in Queensland, Australia. His father was major general, Alan Morrison. Morrison studied arts and law at the Australian National University, St Edmunds College and Canberra. With a bachelors degree in 1979, Morrison joined the Australian Army. From, Portsea School, Morrison advanced to the Royal Australian Infantry Corps. 1987-1988, he worked at the Royal Military Academy as an instructor. David was appointed the Brigade Major of the 3rd Brigade in 1992 which was based in Queensland. In the year 1997, he was appointed as the commanding officer of the 2nd Battalion. His leadership qualities saw him attain several titles in the Australian army. In 1999, he was promoted to colonel of operations at the International Force for East Timor (INTERFET). In the year 2002, Morrison graduated with a strategic studies masters in arts. In 2006, Morrison served as the Australian Defense College commander. He has served in several posts until his retirement in the year 2015. In the year 2016, David was named the Australian of the year. According to the participative leadership theory, a leader allows other people, peers, stakeholders or subordinates to engage in the decision-making process. As a leader, Morrison allowed and encouraged his people to participate in the decision-making process. For Morrison, this theory seemed to work well. There are several assumptions which are made in the theory. The assumptions include: Understanding is improved through involvement in decision-making. This assumption has proved to work out well in the time service of Morrison. Nevertheless, when studying organizational behaviour, the best decisions have always been arrived at when several people are involved. A wide choice of ideas is better than one. Working on shared goals reduces competition but increases collaboration. Participation increases the social commitment of individuals hence higher performance. For Morrison, he had the knowledge of what being a participative leader meant. As a result, he decided to go for more studies to improve the skills of leadership. This made him a great leader to be admired by the Australians, teammates and the rest of the world. In fact, people can make reference to him when talking about great leaders. Some of the approaches that David possessed as a leader include behavioural approach. According to this approach, the behaviour of the leader is determined by the influence it brings to the people. For instance, Morrison used his immense power to influence men participation to help in creating a change for women. Due to this, he was pronounced as a warrior for women by the mass media in the year 2016 when he was named Australian of the year. Making changes is something which does not take place easily, a lot of pressure is needed. Morrison was able to make a change in the nations military by fighting for gender equality. He wanted women to be involved in the most combat roles. As a leader, Morrison faced a challenge in fighting religious rights in the country. He felt that the Islamic community was unfairly represented in the Society. This is an issue he even brought forward in the year 2016. Over time, the minority in Australia have been wrongly misrepresented by their leaders (March and Weil, 2015, p.19). Something needs to be done, after all, arent all people of the same nation? Some of the steps taken by Morrison includes empowering women in the society. With the speed technology is improving, the social media is in wide use. Suppose Morrison made use of the existing social media to bring people together in the society, the discrimination rate will go down (Davis, Alves and Sklansky, 2014, p.63) A lot of interactions are taking place on the internet, Twitter, Facebook, YouTube and Instagram. Using these platforms to convey the message to the people will be vital since most people have become frequent users of the social media. Messages to reject any discrimination forms on the social media will be of great help to fight for the minority rights (Sobaci, 2016, p.21) Another major challenge as a leader is authority versus influence. Working as head, one has to prepare for the opposing views which might arise as a result of the influence of the society. David faced such whenever he wanted to make implement changes to certain sections of the community. For instance, in Australia and most parts of the world, women are not given positions in the military. When Morrison tried to create a change to this, most people saw him as a leader who is majorly influenced by the opinions of few rather than exercising his authority properly. As a focused leader, Morrison never got distracted; he went on with his objectives and mission. Such situations could have been approached more easily if Morrison took advantage of the leaders with a significant influence in the society. He should make those leaders support him, in doing so, the rest of the community will be convinced. Several things can be learned from studying the leadership style of Morrison. For instance, to be a great leader, one has to be strong and courageous. Making decisions, which is one of the major responsibilities of a leader is a very crucial part for it determines your progress in implementing changes for success (Edinger and Sain, 2014, p.72). A courageous leader will make decisions despite the challenges he will go through. For instance, to make changes in the military, Morrison faced several oppositions. The way a leader influences his people relies on several character traits. These traits include the way the leader knows the society. Morrison had the power to make the society support him. A good leader is always there when solving issues concerning the society. Being present is an indication of how committed one is in helping his people (Parks, 2017, n.d). A leader who brings things into the light of many often gets the support of the majority. Having a majority by your side is an assurance of success. In the Leadership positions that David was allocated, he was always there for his people. Whenever concerns were raised, he responded with immediate effect. Morrison was humble, kind, courageous, social, and objective. By being objective, a leader is not easily swayed away from the course of action he has chosen. A social leader understands the needs of his people easily (Cantwell, 2015, p.47). According to the social cognitive theory, when people meet they interact, maintain or acquire certain behavior patterns. Being a team leader who interacted with his people provided an opportunity for others to learn from him. Team leadership entails the generation of a vivid picture of its future, where it is headed to and what it will stand for. The vision provides and inspires a strong sense of purpose and direction. As a leader, you always have to be prepared for challenges. Obstacles strengthen leaders. When you face a problem today, tomorrow you will know how to solve it if it arises. Leadership skills can be improved through attending learning institutions. From David, the aspect of academic degrees and masters were all meant to improve the skills he possessed. Nevertheless, education earned him several positions in the army. This gave him enough experience of how to handle issues whenever they arose (Gunter, 2012, p.54). Improving leadership qualities of an individual entails several forms which include learning from other leaders, attending learning institutions and socializing with people so that one gets to learn how different individuals respond to given situations. Nevertheless, with the social media and technology, leadership covers a wide area which includes the online platform. Through reading opinions from your followers on a social media platform, an individual can improve his leadership skills (Davies, 2013, p.11). The social media is entertaining and at the same time educative. References Ambrose, D. (2013). Leadership: the journey inward. Dubuque, Iowa, Kendall/Hunt Australian of the year Awards, 2016. State Finalist Australian of the Year 2015. [Online] Available at: https://www.australianoftheyear.org.au/honour-roll/?view=landingyear=2000[Accessed 12 May 2017]. Davis, E. F., Alves, A. A., Sklansky, D. A. (2014). Social media and police leadership: lessons from Dziedzic, S., 2017. Australian of the Year: General David Morrison's tumultuous 12 months. [Online] Available at: https://www.abc.net.au/news/2017-01-25/australian-of-the-year-general-david-morrisons-torrid-12-months/8212248 [Accessed 12 May 2017]. Cantwell, J. P. (2015). Leadership in action. Carlton, Vic. Melbourne University Pub. Davies, A. (2013). Social Media. 3, 3. [Ottawa], Library Of Parliament Edinger, S. K., Sain, L. (2014). The hidden leader: discover and develop greatness within your company Giuliani, R. W., Kurson, K. (2013). Leadership. Waterville, Me, Thorndike Press Gunter, H. (2012). Leaders and leadership in education. London, Paul Chapman March, J., Weil, T. (2015). On Leadership: a Short Course. Oxford, John Wiley Sons. Parks, P. J. (2017). Social Media. San Diego. Referencepoint Press, Inc. Sobaci, M. Z. (2016). Social media and local governments: theory and practice.