Managerial Accounting and Organizational Controls Essay - 1

Administrative Accounting and Organizational Controls - Essay Example Under the disposal of costs, one of the secretaries under the head would should be dispensed with. Be that as it may, security would not be influenced in light of the fact that it is a factor that is exceptionally vital inside a psychological wellness office. Dr. White could start planning for decreased spending plans by, first, educating the current staff regarding the proposed disposed of in costs. She ought to prompt them that the expenses are fundamental so as to keep up the activity and prosperity of the organization. Moreover, Dr. White could likewise audit the resumes of the current workers and meeting them again to determine a greater amount of their aptitudes. These abilities could be utilized to supplant the administrations that will be dispensed with by the proposed spending cuts. Under the conventional technique, the expense of promoting and distribution center cost dispensed to both of the two significant organizations, one produces and sells unicycles for business use in bazaars, and so on and different offers bikes to the general population, was 2.5 million for the expense of publicizing and 1.5 million for stockroom cost. Since the business that produces and sells unicycles for business use returns a more noteworthy benefit (150 million) than the business that offers bikes to people in general (20 million), it is suggested that most of the expense of publicizing and distribution center cost be designated to the business that fabricates and sells unicycles for business use. ... Part B: Under the customary strategy, the expense of promoting and stockroom cost designated to both of the two significant organizations, one fabricates and sells unicycles for business use in carnivals, and so forth and different offers bikes to the general population, was 2.5 million for the expense of publicizing and 1.5 million for distribution center expense.Since the business that produces and sells unicycles for business use returns a more prominent benefit (150 million) than the business that offers bikes to people in general (20 million), it is suggested that most of the expense of promoting and distribution center cost be dispensed to the business that makes and sells unicycles for business use. Additionally, $4,937,500 ought to be dispensed for the expense of publicizing to the business that fabricates and sells unicycles for business use, and just $62,500 ought to be apportioned for the expense of promoting of the business that offers bikes to the public.Additionally, $2,962,500 ought to be assigned for distribution center cost to the business that produces and sells unicycles for business use while just $37,500 ought to be designated for stockroom cost to the business that offers bikes to general society. In any case, there are sure issues that may emerge from dispensing such a large number of costs to every one of the organizations. For instance: in the event that one of the organizations is dispensed a lot of cash for publicizing, the different business may endure in light of the fact that it would not have enough cash in its spending plan to promote appropriately and effectively.Also, if a business is distributed too little costs, the business could miss out on certain undertakings that may profit the organization and yield a

Integrated Marketing Plan of ALDI

Intex Cloud 4G Another Interesting 4G Phone In The Market

Intex Cloud 4G Another Interesting 4G Phone In The Market Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!Intex Cloud 4G: Another Interesting 4G Phone In The MarketUpdated On 09/01/2018Author : Deepak KumarTopic : ReviewsShort URL : https://hbb.me/2CHUiLp CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogJust a few months ago, there was only handful of phones in the market which supported 4G. All these phones were Flagship phones and even the thought of buying them could make a hole in your pocket. However, things changed pretty quickly and now we have a plethora of 4G smartphones in the market. Now, we have a huge list of phones that offers 4G supports and are easily affordable. Intex Cloud 4G is the latest addition in this list. So, the question is whether Cloud 4G will make its presence felt or will just come and go like a normal low-end smartphones.Looks and DesignIntex have worked a lot to give the device a premium look and design. It is available in black and Champagne colour. There is no branding on the front side of the phone and you will find the Intex logo on the centre back side of the device. The phone has got a curved design which makes it comfortable to hold. There are dual speakers on the bottom side of the device which is the reason that phone delivers excellent sound. We tried using the device by one hand and the experience was decent.DisplayIntex Cloud 4G proudly boasts of 5” HD display with a pixel resolution of 1280 x 720 pixels. The display is protected by a Dragon Trail Glass so you don’t need to worry about scratches and abrasions. The viewing angles and colour saturation is also apt and you can’t complaint about a display at such an affordable price range. We played HD videos on the phone and also used it in bright sunlight and despite all this, the display was quite impressive.READTrace All Your Social Network Statistics For FreeHardware and SoftwareThe phone is powered by a 1.3 GHz Quad Core MediaTek processor and is supported by a 2GB of RAM. The best part about the device is that it runs on latest Android 5.0 Lollipop out of the box and you don’t have to wait about any updates. The phone delivers excellent multitasking and lag-free user experience.There is 16GB of an inbuilt store which can easily be expanded up to 32GB via the microSD card. Other features include 4G support, GPS, Wi-Fi and Bluetooth. Heavy graphics games like Asphalt 8, Dead Trigger 2 were working perfectly fine with small hints of heating which is bearable. It is backed up by a 2300mAh battery which can stay deliver a -8 hours of talk time at normal usage.CameraWith the term Selfie coming into the trend, every user wishes to have a decent smartphone with the clear camera. Intex Cloud 4G falls in this most demanding category of affordable smartphones with the good camera. The phone sports a 13 MP rear camera with auto focus and LED flash. The pictures clicked by the device were detailed and clear with minimal noise. The 5MP front camera also clicks clear selfies making the device a worth buy.Final ConclusionAt INR 7299, Intex Cloud 4G can give a tough competition to phones like Moto E 2nd Gen. 4G, Lenovo A6000 Plus and Redmi 2 Prime. If you are looking for a 4G smartphone which can also meet your other needs, Intex Cloud 4G is a good choice. It is exclusively available on Flipkart without any Flash sale or registration.

The Apple Shell s Value Increases As The Lack Of...

Task 1 a) In this diagram, we see that the ‘Apple Shell’s value increases as the lack of availability makes it more scarce. b) This problem could be solved by increasing the total availability of the ‘Apple Shell product. This problem could also be solved by increasing the initial price of the Apple Shell, therefore reducing the demand of the product. This diagram shows that with a higher starting point the equilibrium point was reached sooner and therefore eased the supply problem that the initial product launch had. c) Price equilibrium is found where supply and demand are equal. This is the point where both sellers and buyers are happy with the price and quantity (B.Bisardi). For example in the electronic market in 2007, the entertainment company Nintendo was struggling to keep up demand with the sales of the Nintendo Wii. It had wanted to sell seventeen million units, but was only able to sell fourteen point five units due to supply issues. (Cleland, 2007).This shows that while demand is high, Nintendo still had problems with its supply and therefore at the time Nintendo had not found its price equilibrium at that time. Which goes to show how the price equilibrium is very difficult to find and in such a fast moving industry, it is even more difficult. d) Price elasticity of demand (PED or Ed) is a measure used in economics to show the responsiveness, or elasticity, of the quantity demanded of a good or service to a change in its price (Bisardi Sung,Show MoreRelatedApple Strategic Management4234 Words   |  17 PagesSTRATEGIC MANAGEMENT Apple, Inc. Strategic Management Case Analysis Kait Vinson 4/18/2011 Vinson |1 STRATEGIC MANAGEMENT CASE ANALYSIS: APPLE INC. SECTION ONE: CORE PROBLEMS ISSUES In the transition from Apple Computers, Inc. to Apple Inc. over the past decade, the company has faced many problems with its strategy in regards to navigating the personal computer industry. 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Masculinity Of Mike Tyson - Free Essay Example

Sample details Pages: 9 Words: 2639 Downloads: 6 Date added: 2017/09/22 Category Advertising Essay Type Narrative essay Did you like this example? â€Å"Iron Mike† Events, icons, technology, and environment affect the male population in America. Most males have a person they look up to for inspirations and motivations. Males want to be tough and strong, and they want to be feared by other males. Males enjoy being better than everyone else and impressing women. When a successful male icon experiences a downfall, most men are shocked and fear for their own downfall. Mike Tyson is an example of a successful male whose downfall became a public spectacle for all to witness. Tyson, once a popular male icon, soon affected the male population while building his own criminal record. The fight of Mike Tyson vs. Evander Holyfield demonstrates how far a man will go to obtain the title of the â€Å"Iron Man. † Mike Tyson’s negative and criminal behavior adversely affects males by glorifying violence and embodying a mentality that implies any means is permissible in pursuit of victory. Mike Tyson had a rough a nd difficult childhood. Tyson’s humble beginnings encouraged him to get to the top and create a name for himself. His parents divorced after he was born, and his mom never remarried. This created an unstable environment for a child to grow up. Due to his mom’s meager income, she was forced to raise her son in Brownsville, NY, a city ranked as one of the most violent ghettos in the country (Mollett 1). As a result, Mike Tyson had to learn to deal with violence. At a young age, Mike Tyson became a member of one of the local gangs known as the â€Å"Jolly Stompers† (Mollett). Once a member of the gang, Tyson’s behavior digressed causing him to get in trouble with the law and be sent to detention centers various times. After several short stints in correctional facilities, he was finally sent to a detention center in upstate New York. At this point, his mother had come to grips that she could no longer control her son. While in the upstate detention cen ter, Tyson tried breaking loose and it took several men to take him down, and he had to be put away in handcuffs. Such misbehavior was a repeating pattern, and it resulted in him being â€Å"violent, depressed, and mute,† which explains his carelessness towards his wrongful behavior in society (Mollette 2). Because violence was, something he faced every day, Mike Tyson never questioned whether it was right or wrong. Mike Tyson’s criminal behavior started to change once he met Bobby Stewart, a former boxer. Tyson asked his councilor at the detention center if he could have the opportunity to meet with Bobby Stewart. Tyson asked Bobby if he could be a boxer, and he was shocked at his harsh reaction. After the encounter, Tyson’s attitude and behavior changed completely (Mollett 2). He had a positive attitude, and the criminal behavior stopped immediately. Stewart was notified about Tyson’s behavior, and made a deal to coach him in boxing if Mike tried goi ng back to school. This deal with Steward motivated Tyson causing him to become dedicated to the sport. Bobby Stewart noticed great improvement, and knew Tyson could make great accomplishments. Stewart took Tyson to a â€Å"legendary† trainer to demonstrate Tyson’s abilities in boxing (Mollett 2). The trainer was amazed by Tyson’s skills and determination that he decided to coach Tyson and lead him to the boxing ring. From then on, Tyson’s name became well known in the world of boxing. Tyson became a heavyweight champion, and was feared in the boxing ring. He became a masculine icon, with his muscular body and being part of the manly sport of boxing. After much success in the ring, Tyson coined the nickname â€Å"Iron Mike,† which described his invincibility and strength. With his nickname, Tyson created a manly and powerful name for himself and made sure others knew who he was as a fighter. The nicknames he received described him as the ulti mate man. The male population was intrigued by his success and power. This elevated Tyson’s social status above just a boxer and made him tantamount to a masculine icon. While at the peak of his career, Mike Tyson made a mistake, which not only became the start of his downfall but also affected those who looked up to him. Like most men, Mike Tyson valued competition; he always wanted to be a winner. Being the best was always his goal, and he would literally do anything to obtain a title. Throughout his life, Tyson fought at his best and was referred to as the â€Å"Baddest Man on the Planet. † Because of names like this, Tyson always wanted to be number one, and live up to the manly nicknames society placed upon him. In 1997, Mike Tyson was facing Evander Holyfield in the boxing ring. Tyson experienced an unbalanced emotional range of passion and anger, which caused him to cross the line of what is accepted in society. Tyson was caught up in his emotions and bit Holyfield’s ear. This moment in sports will always be remembered. After this incident, nicknames such as â€Å"Iron Mike† were soon replaced with nicknames that compared him to an animal. His actions were inhuman-like and everything that Mike Tyson accomplished throughout his lifetime suddenly became meaningless. He always boxed by the rules and during that moment he crossed the line. This event showed how important fighting and competition were for Tyson. His fans and audience were disappointed in his actions, and he was no longer the ultimate â€Å"Iron Mike. Even though Mike Tyson apologized for the incident, his reputation was no longer the same. Later in an interview, he described the night as â€Å"the worst night of [his] professional career† and promised that he â€Å"will never do [it] again† (Financial Post 1). The apology was necessary, but it was not enough. Tyson stated that â€Å"[he] will learn from [his] mistake,† but as his succes s diminishes, everything worsens (1). Mike Tyson claims that he acted as he did in the ring because he feared he would lose the fight to Holyfield since he had a cut above his eye. His claim proves that as a male, he was scared of losing his title of championship and beating his opponent was more important than his values. He accepted any punishment and said he â€Å"expect[s] to pay the price as a man,† showing his desire to remain manly and strong (1). Even after apologizing and admitting he is wrong, Tyson wants to prove to his fans and everyone else that he would have won the fight. Tyson remains full of pride after his mistake and states that he was â€Å"saddened that the fight did not go further so that the boxing fans of the world might see for themselves who would come out on top† (2). Mike Tyson’s actions impacted masculinity in America, showing that even while being successful one can experience a downfall. Biting Holyfield’s ear was the beginning of Tyson’s downfall. The incident with Holyfield was an addition to Tyson’s criminal record. After this event, there was more attention towards Tyson’s increasing criminal record. Before the fight versus Holyfield, Mike Tyson had been convicted of raping a pageant queen. His behavior was not strange to some people because he never had stable relationships with women (Grass 1). Tyson had a â€Å"turbulent marriage, several accusations of sexual harassment, and three lawsuits† (1). His actions were looked down upon because he affected the males involved in boxing. He was creating a bad image of all boxers, and the public assumed everyone was a criminal like Mike Tyson. Once, a representative for Main Events promotions said, â€Å"It’s not fair to look down on other boxers for what one man has done† (1). Mike Tyson created an image of violence and criminal behavior as a masculine icon. All of his fans were disappointed in his actio ns. A more recent attack of Mike Tyson took place in 2001. Tyson allegedly attacked a reporter with a fork and stabbed him on the head. His actions were due to the reporter mentioning his future competition, Lennox Lewis (The Mirror 1). Tyson’s actions show his anger towards his opponent and his passion for competing; he does not even want to hear his opponent’s name. A month before the fight of Tyson versus Holyfield, Mike Tyson’s attitude is masculine and tough, wanting to be a â€Å"badass. † In an interview with Bill Ritter for ABC News, Mike Tyson gives off a bad vibe during his interview, a few months before the Holyfield fight. When asked the first question of the interview, Mike Tyson responds by saying, â€Å"I don’t want to be here with you† (ABC News). Tyson has an angry attitude towards reporters and the public in general. He is against talking about money and gets very defensive when asked about receiving money for boxing. Mike Tyson replies to the remark by saying, â€Å"Hey don’t talk about it, don’t talk about it† (ABC News). Tyson tries to be humble by not talking about money yet; he always wants to be the number one boxer. When he is asked for predictions about his upcoming fight, Tyson says, â€Å"Mike Tyson wins by a knockout† (ABC News). His hardboiled character is seen throughout his answers in the interview, trying to be rough and making it hard for the public to see a different side of him. Another example of Tyson’s feeling of confidence is when Bill Ritter says â€Å"if you should win this fight†¦Ã¢â‚¬  and Tyson responds, â€Å"When I win this fight, I believe that’s going to be the situation† (ABC News). Tyson is conceited and has a high level of self-esteem by saying he is going to win by a knockout, and not doubting himself. In the interview, the reporter describes Tyson as a â€Å"reluctant celebrity† which fully d escribes his manner in answering questions. Mike Tyson as an individual shows all his characteristics in the interview with ABC News. He has confidence with high levels of self-esteem, does not want to be messed with, and thinks he is better than every other boxer. Males are impacted by the way Tyson treats other people and the way he carries out his composure and character. When Mike Tyson was at his peak, he had a masculine attitude towards the reporter, but in a recent interview in 2006, Mike Tyson shows his softer side. The interview starts by describing Tyson’s transition from â€Å"the world’s most popular athlete† to being an entertainer at a Hotel in Las Vegas (ABC Nightline1). Mike Tyson begins by saying that boxing â€Å"doesn’t mean that much to [him] anymore. † The interview ironically asks Tyson about suffering with depression and having low self esteem; while in the previous interview, Mike was full of confidence. After his downfal l and not being so well-known, Tyson admits that his life â€Å"[has] been truly a lie† (2). There is a repetition in comments by Mike Tyson showing low self-esteem such as â€Å"I’m not good anymore† (2). Tyson shifts from being inspiring to being disappointing. All of Tyson’s life has been a struggle between â€Å"the man he has been and the man he wants to be† (3). His life is an example to people showing that even at the times when one is most successful, one can struggle with his or her own life. Tyson is described with animal-like characteristics and violent words like he â€Å"is trying to exorcise his demons† and trying to â€Å"tame the raging Tyson† (3). Tyson’s soft side is seen at the middle of the interview when he says, â€Å"[he’s] so happy not fighting anymore. He blames boxing for his violent attitude and says, â€Å"fighting turned [him] that way. † He also blames the public, he says the peop le want to see him angry, â€Å"cursing, grab[bing] his crotch, and being that tough guy† (3). He claims he no longer wants to be that guy, â€Å"but everybody pulls that guy back out of [him]. † As the time had gone by, Mike Tyson started to realize that his boxing career was meant to be temporary, he only enjoyed it for a certain time. It seems like he is easily influenced by those that surround him, if people want to see him be a tough guy, he will be that guy. Tyson is willing to change; he just needs to be surrounded by the right people. Some people may argue that Mike Tyson never made any accomplishments. Those people choose to focus on his criminal record, and claim he was a â€Å"fraud† (Posnanski 1). Articles try to bring him down by saying â€Å"he was never a great fighter,† and he â€Å"knock[ed] out nobodies, stiffs, old guys† (1). The negativities written about Mike Tyson caused him to become the person that he was. Tyson said it h imself that the people create who he was in the boxing ring. The public asks for it by expecting him to be angry and violent to the remarks people make. Mike Tyson was a great boxer and was well- known inside and outside the ring. He affected masculinity by inspiring others to become a fighter as he was. He had a competitive nature, and never wanted to give up. The people loved who he was as a fighter, but had a different reaction after his fight versus Holyfield. It is ironic that no one focused on this rape trail much until after the fight with Holyfield. This event caused Tyson’s criminal record to come out to the public, and more attention was paid to his actions. It can be said that many black males were angry at his actions because people assumed all black people were violent. As a representative or role model to the male population, Mike Tyson gave males a bad reputation. His actions, such as biting Holyfield’s ear, were not something a human would do. Tys on was often referred to as a bull or gorilla or any other angry animal. His actions affected the male population because those that looked up to him, no longer found him as a role model. Tyson went from one of the most popular athletes to a nobody, a person that was angry and a criminal. People could never look at him the same way as they did before, and some even feared him. Mike Tyson says he started fighting because he needed the money and that is the only thing he was good at, not having an education; he said, â€Å"I gotta make the doughnuts and stuff† (ABC Nightline 4). Mike Tyson’s upbringing in the ghetto and inexistent relationship with his parents was very much the reason he got involved in boxing. He tried to make a change for himself and his family by fighting and making money; but getting into the boxing ring was one of Tyson’s mistakes. Masculinity in America remembers Tyson’s career and downfall, which showed how passionate he was ab out competing, and how his career affected his fans. Works Cited Boxing: Mad Mike Forks Out for Lunch. The Mirror 21 June 2001: 1. Lexis Nexis. Georgia Tech, Atlanta. 14 Apr. 2008. Keyword: Mike Tyson attacks reporter. Grass, James. Rape Conviction Would End Career. USA Today 27 Jan. 1992: 1. Lexis Nexis. Georgia Tech, Atlanta. 12 Apr. 2008. Keyword: Mike Tyson, rape. Mollett, Clinton. Mike Tysons Childhood. East Side Boxing. 16 Mar. 2004. 12 Apr. 2008 https://www. astsideboxing. com/news. php? p=832more=1. Posnanski, Joe. Mike Tyson Was Never a Great Champion.   The Kansas City Star  31 Jan. 2006: 1-2. Lexis Nexis. Georgia Tech, Atlanta. 9 Apr. 2008. Keyword: Mike Tyson. Tyson Apologizes for Fiasco. The Financial Post 1 July 1997: 1-2. Lexis Nexis. Georgia Tech, Atlanta. 10 Apr. 2008. Keyword: Mike Tyson. Tyson, Mike. Interview with Bill Ritter. ABC News. ABC. WABC. 26 June 1997. Tyson, Mike. Interview with Jeremy Schaap. ABC Nightline. ABC. WABC, New York. 13 Sept. 2006. o st intractable of the incorrigible boys Don’t waste time! Our writers will create an original "Masculinity Of Mike Tyson" essay for you Create order

Beijing, People s Republic Of China Essay - 1670 Words

Taoism in china Omar Rmaili University of Business and Economics 2016 Beijing, People’s Republic of China Introduction Taoism is a very broad movement, it isnt a doctrine as such, nor a belief system, but is more like a personal experience. It is a way of living and understanding the world, away from the systematization and dogmas, which caused numerous trends. It was the historian Sima Tan (or Sima Qian) in the -I century who brought together all these trends under the name of Taoist school in his Historical Memoirs. From its beginnings we can distinguish a philosophical Taoism from a shamanistic or mystic Taoism, later and very different from these, a religious and ritual Taoism. The origins of mystical Taoism are not known exactly, the tradition goes back to the mythical Yellow Emperor (Huang di), this is the reason it was known as Huang-Lao school. 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Case Study Analysis Accounting Theory

Question: Discuss about theCase Study Analysisfor Accounting Theory. Answer: Introduction The present essay aims to examine and analyse the normative ethical perspectives of teleological and deontological ethics. The case study depicts the ethical dilemma faced by Marcus, a financial accountant at Sportzs who also has a keen interest in cloths designing. The case analysis presents the right course of action that should be taken by Marcus for resolving his ethical dilemmas. In addition to this, the essay also evaluates the statement of Deegans about the value judgement of researches on the basis of normative and positive accounting theory. Ethical Issues Facing Marcus As depicted from the case study above, the main ethical issues facing Marcus are maintaining trust and lack of integrity (Mizzoni, 2009). The case study analysis shows that Marcus, a financial consultant at Sportz Ltd has a keen interest in cloths designing. Charlotte, a designer at Sportz has revealed Marcus some of the cloths designs for the coming Autumn/Winter season. Charlotte, a close friend of Marcus has taken a promise from him for keeping all the details about these designs confidential. As such, Marcus is facing ethical dilemma regarding maintaining the trust of Charlotte as he liked the designs very much and is planning to use a similar motif in designing the t-shirts that he sells at his own stalls in the local markets. The next ethical dilemma faced by Marcus is about the lack of integrity and honesty on the part of Leanne, director of Sales and Marketing at Sportz who is using unethical means to secure an overseas contract. Leanne has asked her friend to get the details of main competitor company of Sportzs for ensuring that the tender of her company is more lucrative and Sportzs gets the contract. Leanne has told Marcus that getting this contract is essential otherwise the corporate office will be closed leaving him and other 68 people unemployed. Thus, Marcus is facing ethical dilemma that whether he should support Leanne or report her unethical activities to the top management. Normative Ethical Perspectives of Teleology and Deontology Ethical philosophy is categorised as a branch of philosophy that guides the decision-making process of businesses regarding morality. In this context, the normative ethical theories such as teleological and deontological theories are used for determining whether a particular set of actions are right or wrong. Teleological theory is a theory of morality that considers the ethical perspective of considering the action that produces good or desirable outcome. Teleological ethics emphasises on achieving utmost pleasure though taking that course of action which provides greatest happiness (Pojman Fieser, 2008). On the other hand, deontological theory states that moral action of an individual is independent of the outcome achieved of good or evil. Thus, from the above discussion teleological ethics can be categorised as result-oriented theory while deontological theory can be referred to as duty-based ethics (Waluchow, 2003). Advice to Marcus of Apropriate Decisions from the Teleological Ethical Perspective of 'Ethical Egoism' Ethical egoism is a normative ethical theory that directs the behaviour of people that they should take the course of action that is in accordance with their own self-interest. The teleology perspective of ethical egoism states that it is rationale for the people to take the course of action that will benefit them. Thus, as per the ethical egoism theory Marcus is advised to take that decision that provides him good outcome. As per the teleological theory, Marcus should focus on the consequences more by selecting a particular course of action (Rhonheimer, 2000). There may be short-term and long-term consequence of Marcus as per the teleological ethical perspective of 'ethical egoism'. The short-term and long-term consequences for Marcus in the presented case as per the ethical egoism differ considerably. The short-term consequence for Marcus is that he can think of financial gain through copying designs from Charlotte through increasing sales of t-shirts and securing his job through s upporting Leanne in her unethical decision. On the other hand, the long-term consequence of this course of action can be losing the job for Marcus if Sportz Ltd identifies the copied designs that he intends to sell at his stalls in the local market. Also, The Company can be legally sued for using unethical practice for stealing the tender details of its competitor. Thus, all these consequences need to be considered by the Marcus at the time of making his final decision. These decisions are based on ethical egoism as the theory also directs an individual to that action that produces positive results. In the same context, Marcus is also advised to consider both long and short-term consequences and select that course of action that delivers him good results (Rhonheimer, 2000). Outline to Marcus from the Critics of Teleological Ethics The critics of teleological ethics considers the approach to not to be ideal in selecting a particular decisions in the case of ethical dilemmas as faced by Marcus in the present case scenario. This is because teleology only considers the best outcome to be achieved and as such Marcus would face a conflict of interest in himself in selecting the best consequences. Thus, the critics would recommend Marcus to use Kants categorical imperative, a central philosophical concept on deontological ethics for taking right decision in the above case scenario. The imperative guides an individual to select a moral action irrespective of the outcome achieved as it is morally right (Waluchow. 2003). Recommended Courses of Action for Marcus In the above case scenario, Marcus is recommended to take a particular decision on the basis of deontological theory as it will guide him to take appropriate decision. Deontological theory will guide Marcus to take morally right decision as it does not only focus on achieving positive outcome for an individual. On the basis of deontological theory, Marcus should not copy the designs but only take idea and should develops his own designs. Also, he should inform top management about Leanne unethical practices so that right action can be taken for protecting companys brand image (Mizzoni, 2009). Explaination of what Deegan means by: "...no research... is value free The Deegans statement no research... is value free means that all researches are done by considering a particular theory such as positive accounting theory etc and thus are based on value judgement (Deegan, 2014). Justification of Deegans Statement with Reference to a Normative theory, and Positive Accounting Theory The Deegans statement can be regarded as correct as researches are always based on value judgement as all perceptions are theory-laden. The authors in the researches should not try to enforce their personal opinion upon others as it is unscientific and should only provide implications of selecting a particular action. As such, all researches are based on value judgements obtained from societal theories. For example, normative accounting theory only provides suggestions to the accountants on the basis of a theoretical principle. The theory takes into account that individuals owns to select that particular course of action that are in their own self-interest and thus accountants should select specific policies that are based on theoretical principles (Deegan, 2014). Historical Cost Accounting (HCA) is a well-known normative accounting theory that assumes monetary unit to be stable and fixed all over the time. Therefore, as per the theory the book value of a particular company reflects the current value of assets. Thus, the theory is based on accounting principles and does not take into consideration about the current happenings inside it. Similarly, positive accounting theory is also value laden as it argues that accountants while undertaking a specific research should not impose their own views but provide information about the expected outcomes of selected actions. This implies that selection of a particular accounting method should be based on theoretical basis rather than personal self-opinions of the researchers. Thus, on the basis of normative and positive accounting theory Deegans statement is absolutely right as all researches are value-laden. Researches whether use Positive accounting or normative theory is based on perceptions obtained from a societal theory in guiding a particular individual about the actions that should be taken at different situations. The accountants should select a particular action on the basis of accounting frameworks rather than relying on their personal opinions and views (Chatfield and Vangermeersch, 2014). The accounting frameworks and convention plays a fundamental role in guidin g the decisions of accountants as per the Deegans statement. Thus, no research is value free that proves the stamen of Deegans to be absolutely right. Conclusion Thus, it can be summarised from the overall discussion held in the essay that organisations facing ethical dilemmas should consider the ethical perspectives of deontological ethics over teleological ethics in taking a particular decision. Also, all researches are based on theoretical perspectives and are therefore based on value judgement. References Chatfield, M. and Vangermeersch, R. 2014. The History of Accounting (RLE Accounting): An International Encylopedia. Routledge. Deegan, C. 2014. Financial Accounting Theory. McGraw-Hill Education Australia. Mizzoni, J. 2009. Ethics: The Basics. John Wiley Sons. Pojman, L. P. Fieser, J. 2008. Cengage Advantage Books: Ethics: Discovering Right and Wrong. Cengage Learning. Rhonheimer, M. 2000. Natural Law and Practical Reason: A Thomist View of Moral Autonomy. Fordham Univ Press. Waluchow. W.J. 2003. The Dimensions of Ethics: An Introduction to Ethical Theory. Broadview Press.