Saturday, December 28, 2019

My Internship At Is Sek Cap Choices Head Start Here

Agency Paper The agency I am doing my internship at is SEK-CAP CHOICES Head Start here in Pittsburg, Kansas. I am following a family service worker who works with families to reach their individual potential for self-sufficiency. In this paper I will talk about the history, the structure and support, direct services, and cultural awareness of SEK-CAP CHOICES. History In response to the signing of the Economic Opportunity Act in 1962, several organizations were formed in southeast Kansas to answer the call to begin the war on poverty. ABL Inc, was created on March 25, 1966 serving the counties of Allen, Bourbon, and Linn. Then SEK-CAP was incorporated on April 29, 1966 to serve the counties of Cherokee and Crawford. Finally SOCAP was organized to serve the counties of Montgomery and Labette. These three organizations combined forces as the Southeast Kansas Community Action Program. We expanded into Neosho, Wilson, and Woodson counties in 1996 and Chautauqua and Elk in 2001. Today we continue to serve these twelve counties. SEK- CAP’s mission is to â€Å"Unite staff, individuals, families, and community partners to provide quality comprehensive services through compassionate, respectful relationships† (Head start 101, 2015). Sargent Shriver is considered to be the Father of Head Start. His wife, Eunice Kennedy Shriver, had a sister with disabilities who made great strides with the assistance of special tutoring. Rosemary, the sister, was the inspiration of the idea that we were

Friday, December 20, 2019

Nike Case Analysis Essay - 1456 Words

Apparently there are two market segments of consumers for many product forms of athletic shoes: those who use the shoes to engage in the designated athletic activity and those who primarily use the shoes for casual wear and seldom engage in the athletic activity. Discuss the differences between these two segments in means-end chains, especially end goals, needs and values for running, basketball, aerobics, or tennis shoes. What types of special difficulties does a marketer face in promoting its products to two market segments of consumers who use the product in very different ways? A marketer may face many different types of difficulties during promotion in this type of instance. First, the means-end chains are completely different for†¦show more content†¦It is their corporate responsibility to ensure safe and environmental friendly products to their consumers and stakeholders. Nike has expanded its product line well beyond the original running shoes. It now includes models for virtually every type of sport or physical activity. Visit the Nike web site (www.nike.com) for a complete listing of the models it sells. Moreover, Nike continually introduces new models; on average, Nike introduces a new shoe style every day of the year. Discuss the pros and cons of this continual churn of new attributes and new products. How do you think consumers react to this? In today’s consumer market consumers focus a lot of their attention on the latest and greatest product. By continually improving products consumers will keep on buying. From the 1980’s into the 21st century a lot of these improvements have focused on performance. For example, in 1987 Nike introduced air inserts, a new type of technology in the soles of all of its higher end shoes (Peter amp; Olson, 2010). Nike also came out with the â€Å"Air Jordan,† along a cutout in the sole so the c onsumer could see the â€Å"air† encapsulated in the shoe that provided the cushioning. As Peter amp; Olson, 2010, bring out, â€Å"a key strategy for Nike has been to create shoes with special technical attributes (air inserts, stability reinforcement, lacing patterns) that would enhance performance† (p. 97). These technological improvements enhanceShow MoreRelatedNike Case Analysis794 Words   |  4 PagesNIKE CASE STUDY ANALYSIS Q: What characteristics about Nike contributed to their troubles with i2 becoming nothing more than a speed bump? 1. i2’s predictive demand application and its supply chain planner used different business rules and stored data in different formats, making it difficult to integrate the two applications. The i2 software needed to be so heavily customized to operate with Nike’s legacy systems that it took as much as a minute for a single entry to be recordedRead MoreNike Case Analysis930 Words   |  4 PagesNIKE ANALYSIS The Weight Average Cost of Capital (WACC) is the firm’s cost of capital. 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Entirely owned Nike subsidiaries include ConverseRead MoreNike Case Study Analysis1294 Words   |  6 Pages â€Æ' Introduction Nike, a multinational company is one of the top and well known athletic footwear and apparel producers in the world. It had established production plants in many countries and has many suppliers, distributors, and retailers worldwide. It is well known because of its engagement in international business and the amount of employment it had created around the world. Nike was criticized as a result of how it managed its expansion strategyRead MoreCase Study Analysis: Nike, Inc.3361 Words   |  14 PagesANTONIO, PAUL ERIC G. 03 JUNE 2012 BUSINESS POLICY Case Study Analysis: Nike, Inc. Executive Summary Nike, Inc. has had three years of shifts of revenue and profit increases. During the case years studied (1999-2001), the net income in 2001 for Nike, Inc. (589.7M) increased by only 1.8% over 2000. Increases from 1999-2000 were much more significant 28.3% (579.1M). For the year 2001, revenues at Nike increased by 5.5% over 2000 to 9.489B. Since 1997, the company’s success includeRead MoreCase Analysis of Nike, Inc.: Cost of Capital731 Words   |  3 PagesApparently, the issue of Nike’s case is to control and check the calculation cost of capital done by Joanna Cohen who is the assistant of a portfolio manager at NorthPoint Group. But I am willing to tell you that it can be a complex case in which we can doubt about sensitivity analysis done by Kimi Ford (portfolio manager) too. Because her assumptions such as Revenue Growth Rate, COGS / Sales, S A / Sales, Current Assets / Sales, and Current Liability / Sales have been adopted from previous incomeRead MoreCase Study Analysis of Nike and Google1657 Words   |  7 Pagesassociated with Nike`s core marketing strategy? Answer: Nike’s Core Marketing Strategy: Nikes excellence marketing strategies are their energy to achieve their market goals. 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Thursday, December 12, 2019

Logistics and supply chain managements - Myassignmenthelp.Com

Question: Discuss about the Impact of green supply chain management on organizational performance. Answer: Introduction The incorporation of the ecological thought into the supply chain management is known as the green supply chain management (Christopher, 2016). Supply chain management or in short, SCM is the management of the flow of a network of all kinds of business processes. SCM involves in the activities of procuring the raw materials, manufacturing it and distributing the finished products to the markets (Green et al., 2012). GSCM addresses the minimization of waste material that includes hazardous chemical, solid and energy waste, and emissions, which produce in the supply chain process by incorporating environmental sustainability (Green, 2012). Moreover, the firms, which are dependable on the natural assets, have to manage the resources in a better way for maintaining the long-term sustainability of the market. From the 1990s onward, the competition among the firms is intensified, and increased awareness of sustainability and green activities in the supply chain situate the firms to behave ethically and in the socially responsible way (Christopher, 2016). The ethical behavior of the firms by improving GSCM helps them to increase their competitive advantages in the market as consumers have become more conscious of the ecological issues. The consumers are now more focused on how green the overall manufacturing processes and the supply chains are (Beske, 2012). This is the high time for the organizations to transform the consumers interest in the environment into their profit by incorporating green supply chain policy and sustainability. The majority of organizations are facing problems to incorporate these factors into organizational practice. The research will identify these issues and the effect of GSCM on institutional performance and the measures that are taken by the organizations to contribute to the environment and society. Literature Review Nowadays, businesses are becoming highly globalized and have become more competitive. The organizations tried to broaden up their supply chain network across the globe. The organizations are using natural resources, which are simultaneously necessary for the other members of the society. The demand for the natural resources has increased due to maintaining the supply chains of the organizations. For the sustainable development, the organizations primarily related to the supply chains mode of business, need to balance out with the earths supply of natural resources. It is to fulfill this purpose sustainable practices of green supply chain management are necessary. According to Ahi and Searcy (2013), the primary cause of the environmental problems is related to business operations such as logistic, manufacturing, and sourcing. The organizations, which are related to the supply chains, have already integrated the ethical consideration of green practices. However, these organizations hav e extended their environmental practices by including effective green practices throughout the supply chains. Stadtler (2015) has researched about the various types of practices on green supply chain management of different organizations. He has compared those different sustainability practices of the organizations and provides recommendations on how those practices could be improved. Some of the environmental practices by the organizations involved in supply chains are joint waste minimization with the suppliers, training and educational programs of the sustainability to the suppliers, joint process design of recycling, transportation with the suppliers and designing of methods that could reduce the consumption of energy. The supply chain firms in China have incorporated the environmental practices into the purchase, logistic, reverse logistics, regulatory and legislative practices. They have taken practices related to the eco-designing. Some of the firms involved in the supply chains are trying to reduce the harmful effect of the environment through emission by choosing suppliers from the same geographical areas and using smart transport modes shared trucks and heavy-duty trucks with other companies and product lines. The two significant measures of the environmental pollution in the supply chains are the rate of fuel consumption and carbon emissions, as the transport sector in the supply chains are holding the significant impact of the environmental effect. The connection between the green supply chain management and financial outcomes has become the most popular topic. For the contemporary research as it includes corporate strategies and policies and the economic sustainability Zhu, Sarkis and Lai (2012), have studied the effect of the green practices such as green supply chain management and its implication on the performance of the organizations. They have seen that the lean companies that have taken the green practices have achieved better results. Green supply chain practices focus on reducing the environmental risks and its impacts and helps in environmental efficiency. The green practices include the elimination of the resource waste and the pollution. Through this process of green supply chain management, the firms could be beneficial as this practice saves the cost by the efficient use of the resources and reduction of the additional materials. The firms could be beneficial by the recycling process incorporated into the green s upply chain management. One of the standard practices in the recycling process of the green supply chain management is remanufacturing, which helps to reduce the cost of the production by 40%-60%. Sarkis (2012), has found in his research that the current adaption of the green supply chain management is still limited to the firms. Some firms have shown more proactive attitude and taken benefits from the sustainability practices by adopting the policies of green supply chain management. The firms need to employ the green system in the supply chain management, and for this, they have to take some policies, and the firms lack this. Brandenburg et al. (2014), have shown that consumers perspective of the green supply chain management. The consumers are aware of the ecological issues and want to buy substances that are produced by sustainable practices. The firms could be benefitted if they incorporate the consumers perspective of sustainable practices Brandenburg et al. stated that. The conscious consumer would like to buy products that are produced by green practices. Research aims and objectives The aims and objectives of the research study are as follows. To look out for the importance of the green supply chain management to improve organizational performance. To explore the strategies that could be taken by organizations to apply green supply chain management. To assess the potential challenges that would be faced by organizations to implement the strategies of green supply chain management. Research question What would be the possible recommendations to mitigate the challenges? Research Methodology Types of Investigation: Philosophy, Approach, and Design The research philosophy is an accumulation of beliefs. Among the three research philosophies such as positivism, realism, and interpretivism, the researcher will choose positivism research philosophy as it will help the researcher to examine the topic more critically and logically. Between two kinds of research approaches such as deductive and inductive, the researcher will choose the deductive approach as the researcher will be able to take help from the existing theories and models related with the research topic in the deductive approach. Among analytical or descriptive, explanatory and exploratory research designs, the researcher would like to take analytical or descriptive research design as this mode of research design will provide more detailed and critical approach to the research topic. Data Collection Method Between the two data collection methods such as primary and secondary the researcher will take secondary data collection method for this research. The already available information in printed or other forms is used as the secondary data that also includes previous researchers and surveys related to the topic of the research (Panneerselvam, 2014). Data Analysis Between the two data analysis methods such as quantitative and qualitative, the quantitative data analysis method will be chosen, as it is descriptive. In the qualitative data analysis process, the thematic analysis will be done, as it will focus on the similar patterns across data, which would be necessary for the description of phenomena associated with the research questions. Ethical Consideration A strict ethical consideration would be followed while conducting the research and the researcher will not take any actions that will harm the legislative proceeding to conduct the research. The researcher will not take any information from any unreliable sources. The research would be conducted for academic purposes only and would not incorporate any promotional activities of any organization. Research Limitation The researcher will have to face certain limitations though the researcher has taken various approaches. A considerable amount of data has to be collected and analyzed at a particular time, and the researcher will face limitations related to that as this much data handling in particular time could be challenging for the researcher. Another limitation would be related to the budget constraint. Data collection could be expensive depending upon the accessibility of books and journals related to the topic of the research (Panneerselvam, 2014). Application of the findings The research study aims to look out for the importance of green supply chain management on the institutional performance, strategies to be taken for implementing the policies and potential challenges that could be faced by the organizations during implementation of the strategies. Thus, it can be said, through this research study, the researcher wants to explore different aspects of the green supply chain management. There will be some positive as well as negative impact of this policy implementation. Those will be highlighted by this research paper. The results of the study will be applied for formulating new strategies to incorporate green supply chain management technologies and policies in the organization. The results would also help the organizations to be prepared for the challenges that would arise while implementing the new supply chain strategies and they can also make plans beforehand to overcome the potential challenges. The research study will be beneficial for all the o rganizations by providing ways of improving the organizational performance through the application of green supply chain management. Research plan Activities Week 2 Week 4 Week 6 Week 8 Week 10 Week 12 Selection of topic Reviewing the Literature Researching about research methods Collection of secondary data Analyzing the data Conclusion and recommendations References Ahi, P. and Searcy, C., 2013. A comparative literature analysis of definitions for green and sustainable supply chain management.Journal of Cleaner Production,52, pp.329-341. Beske, P., 2012. Dynamic capabilities and sustainable supply chain management.International Journal of Physical Distribution Logistics Management,42(4), pp.372-387. Brandenburg, M., Govindan, K., Sarkis, J. and Seuring, S., 2014. Quantitative models for sustainable supply chain management: Developments and directions.European Journal of Operational Research,233(2), pp.299-312. Christopher, M., 2016.Logistics supply chain management. Pearson UK. Green Jr, K.W., Zelbst, P.J., Meacham, J. and Bhadauria, V.S., 2012. Green supply chain management practices: impact on performance.Supply Chain Management: An International Journal,17(3), pp.290-305. Panneerselvam, R., 2014.Research methodology. PHI Learning Pvt. Ltd. Sarkis, J., 2012. A boundaries and flows perspective of green supply chain management.Supply Chain Management: An International Journal,17(2), pp.202-216. Stadtler, H., 2015. Supply chain management: An overview. InSupply chain management and advanced planning(pp. 3-28). Springer Berlin Heidelberg. Zhu, Q., Sarkis, J. and Lai, K.H., 2012. Examining the effects of green supply chain management practices and their mediations on performance improvements.International journal of production research,50(5), pp.1377-1394.

Wednesday, December 4, 2019

Ethics Leading to Financial Stress of Companies

Question: Discuss about the Ethics Leading to Financial Stress of Companies. Answer: Introduction: The selected companies went into liquidation had their corporate governance practices suffering from flaws. The lack of professional competence and the bad governance on the part of senior managers and directors in the organization is often responsible for financial distress. The buying and selling decision and the analysis of assets are entrusted to the young professionals who do not have any experience (Miglani et al. 2015). The model used by them was based on overly simplistic assumptions and they make use of sophisticated models, which was criticized by nobody. The weakness in the corporate governance can lead to the financial crisis of the corporate. Ethics and corporate governance is of critical importance to the success of the company and ignoring can prove to be detriment to the health of the company. This is what happened in the scenario presented below where the companies had misled the stakeholders by malpractising and duping them, which led to the downfall. The business m odel of the company was not suitable which made them to raise huge amount of debt and ultimately unable to clear it off and calls for their liquidation (Cheng and Seeger 2012). Case of ABC learning ABC learning was one of the worlds largest childcare providers and its spectacular fall was attributable to the ignorance of the fundamentals of sound accounting. The company was delisted from the stock exchange and the creditors decided to wound up the company in 2010. The profits reported by ABC learning had posed a question to the accounting practices it followed. The company left behind a debt of about $2 million when it collapsed and it was accused of misleading the share market regarding the revenue it booked and used cheap debt facility to make a rapid expansion in Australia, US, UK and Newzealand. The company had some quality issues in the education imparted in the centre beside the problem of acquiring the whole market. The degradation in the quality of education provided was because of the inadequate staffs. In addition, the percentage of revenue attributable to the staffs which was earned by the company was only 56.7%, quite lesser than the nonprofit organization which has 80% (Governanceforstakeholders.com 2016). The financial statements of the company also suffered from discrepancies. The financial mismanagement is such as acquiring debt more than normal acquisition. The financial information provided by the company suffered from wide discrepancies. The company used malpractices to gain the market. The asset side of the balance sheet of the company comprised of 72% to 81% of the intangible assets, which consisted of various operating licenses, and this license had no value in trading sense of term (Sumsion 2012). The valuation of operating licenses were used as a platform for attracting traders and investors in the market and therefore raising high value and the company made a false claim on such licenses. The ABC was following malpractices in the course of maintaining the accounts, which leads to fall in the share value. The company revaluated the assets year after year, which did not have any material impact on the companys financial performance. The revaluation of the assets and its inflated amount duped the investors and send them wrong signal. ABC learning was not able to generate enough cash flows to pay suppliers, dividends to its shareholders, salaries and interest (Kruger 2009). Case of HIH Insurance: The HIH collapse was one of the biggest financial collapses in the history of corporate of Australia. The financial depressing of HIH insurance was mainly attributable to the ineffective practice of corporate governance, the risk management system that was inferior and the auditing of the company was questionable. The inferior finance resource management and the poor cash position of the company was responsible for its collapse as it was unable to clear off its debt and to pay the claims to the policy holders of the insurance. HIH had a major investment failure in UK and US. The flawed corporate governance leading to HIH collapse: Corporate governance is of critical importance to the company and its failure is one of the reasons leading to the corporate bankruptcy. The practice of corporate governance in the insurance industry presented some odd features such as the policies were not clearly defined and recorded, the conflict of interest could not be recognized and resolved and the system lacked independently analyzing the criticality of the management proposals. For example, the authorities of CEO in some virtually important areas were not clearly defined. The agenda of the board meetings and the evaluations of some senior executives were manipulated so that the CEO was able to control the company and the board. The company was to run in the interest of senior managers rather than at the interest of the shareholders who are the owner of the company. Therefore, it poses a big threat to the model of the corporate governance, that leads the company to go in to the corporate excess and departed the company form t he interest of the shareholders. There were negligence on the part of directors to analyze the strategy concerning investment decisions and the failure of the risk management added to the reason of HIH collapse (Duarte et al. 2007). Another element of the corporate governance system is the accounting system. The accounting system was designed and directed by the management and this leads to the inherent risk. The company had five non-executive directors that are independent directors in the Audit committee or the Board committee. Despite being majority of the independent directors comprising the board, it was not possible for these directors to examine the judgment independently. HIH seemed to fall short of the requirements such as assurance the effectiveness and independence of the audit committee and ensuing that the independent directors are properly and directly informed about the accounting information. The company suffered from the defect in the independence of non-executive directors who were the part of the audit committee, it was obvious that the functions of the audit committee were doubtful. It was not possible for the independent directors to fulfill their responsibility with due diligence. The corporate governance practice was inadequate and suffered from flaws. The company went in to the provisional liquidity position, as it was not able to pay off its debt. It had an estimated deficiency of around $ 5.3 billion (Mak et al. 2005). Case of One Tel Phone Company: One Tel Telephone company was the largest telecommunication company in Australia and its collapse is classic case of strategic mistakes, failed expectations and pricing policy, which were wrong. The major fall of the company was mainly associated with the deficiencies in the practice of corporate governance. The failure of the company served an important lesson relating to the importance of the corporate governance. Poor communication of the board with the management, poor quality of audit, internal control weakness and the scrutiny of the board relating to the management were the reasons attributable to the One Tel phone collapse (Monem 2011). The company had a strategy of low yield and high risk, which could not sustain in the market of Australia and leads to collapse. The company suffered from low quality of earnings and it was due to manipulation by the management and high proportions of accruals. The company also suffered from operating cash deficits. The financial capability along with the misguided decision of management leads to the collapse of the company. The failure of One Tel was also attributable to the corporate governance practices. The failure on the part of managers and the directors to exercise their power with due diligence, the compensation of management was also inappropriate, audit functioning lacking independence, creative accounting were some of the reasons. The managing director of the company was misleading the shareholders and the market by making a completely wrong statement about the companys profit that the company is having huge surplus of cash available and is making substantial amount of pro fits and repeated assurance was given by him regarding the profitability and the cash position of the company. He presented the accounts to others the way he wanted to see. The company reported a loss of amount of $ 291 million and despite this; the directors of the company were receiving the bonus and their basic salary (Prasad 2012). The system of collecting debt and the state of billing also accelerated the failure of the company. The financial position of the company was presented in a wrong way and the directors mislead the board on this matter. The CFO of the company was not able to spot the discrepancies in the books of accounts. The director of the company did not care about the employees of the company, its shareholders and the privilege information gained by him at the board meeting were used for trading for his own personal gains, and the board was misled regarding the actual cash flow of the company. The financial performance and the position were not properly assessed to detect the adverse material development (Murphy 2012). The system was not monitored and maintained which resulted in the inaccuracy of the financial information, which flows, from the management to the board. The judgment of the board of director was manipulated as per the choice of the companys executive directors. The directors made the false public statement, which does not have any factual basis. The directors did not comply with the duties of ASX and the reasons of the collapse was also due to the failure of the management in maintain the cash reserves which would ensure liquidity, failure to establish the system which would lead to the production of the reliable and accurate information, failure of employing qualified finance directors. The directors of the company have breached the corporate governance rule. It had acted in their own personal interest, and did not take any active participation in caring for the shareholders and the benefits of the company. The company collapsed because of the directors who did not employ their expertise to the companys management. No efforts were taken by them to appraise the system of accounting, which were used to collect and control the payments (Lessambo 2014). Major factor contributing to the liquidation: In all the cases of the companies discussed above which collapsed and went into liquidation, they suffered from flawed practices of the corporate governance. The above three companies that is ABC learning, HIH Insurance and One Tel Phone Company was collapsed and the common factor attributable to their fall was the inadequacy of the corporate governance practice which is of utmost importance in determining the success of the company. However, the factor, which contributed to the liquidation of the company, cannot be solely regarded to the liability factor, though the companies had substantial amount of debt to be paid. This was mainly because of the flaws in the accounting system and malpractice by the management of the company, which forms an element of the corporate governance (Kang et al. 2013). Recommendations: The companies, suffering from the inadequate corporate governance, needs to change way of dealing with the business and should not focus on gaining the market share as they have shareholders who have invested their money. A competitive board should be created that is capable of independent judgment. The board, which is, created with the support of the independent people and this, would form a structural tool to measure the effectiveness of the Board. The appointment of the shareholders in nominating the members of the board should be enhanced, as this would take into account the structure of the ownership of the company. The policy agenda should disclose the duties and liabilities of the board members. The structure of management should be determined keeping in mind that they are responsible for performing specific tasks relevant to the management decision. Conclusion: From the above discussion, it is concluded that the practice corporate governance and ethics is vital to the success of the company. The downfall of the company because of its inability to clear off its debt is related to the accounting system, which is inappropriate and this forms an important element of the corporate governance. Concluding that the liabilities were a major factor responsible for the liquidation would be partially correct, as the way of measuring the liabilities depends on the corporate governance practices. Therefore, the corporate governance and ethics can be regarded as the major factor leading to financial distress of companies. Reference: Cheng, S.S. and Seeger, M.W., 2012. Lessons learned from organizational crisis: Business ethics and corporate communication.International Journal of Business and Management,7(12), p.74. Duarte, F., Gray, J. and McAllister, G., 2007. Ethics and Social Responsibility in the HIH Collapse: A Dialectical Approach.Corporate Social Responsibility: Theory and Practice with Case Studies, p.97. Governanceforstakeholders.com. (2016).The ABC of a corporate collapse | Governance For Stakeholders. [online] Available at: https://governanceforstakeholders.com/2012/12/28/the-abc-of-a-corporate-collapse/ [Accessed 21 Aug. 2016]. Kang, H., Leung, S., Morris, R. and Gray, S., 2013. Corporate governance and earnings management: An Australian perspective.Corporate Ownership and Control,10(3), pp.95-113. Kruger, C., 2009. Lessons to be learnt from ABC Learnings collapse.Sydney Morning Herald, p.24. Lessambo, F.I., 2014. Corporate Governance, Accounting and Auditing Scandals. InThe International Corporate Governance System(pp. 244-263). Palgrave Macmillan UK. Mak, K., Deo, H.N. and Cooper, K.A., 2005. Australia's major corporate collapse: Health International Holdings (HIH) Insurance" May the force be with you". Miglani, S., Ahmed, K. and Henry, D., 2015. Voluntary corporate governance structure and financial distress: Evidence from Australia.Journal of Contemporary Accounting Economics,11(1), pp.18-30. Millmow, A., 2004. ONE. TEL, Once Told [Review of the book Rich Kids][Book Review].Australian Universities' Review, The,45(2), p.41. Monem, R., 2011. The One. Tel collapse: lessons for corporate governance.Australian Accounting Review,21(4), pp.340-351. Murphy, D., 2012. Corporate Governance: The Conflict Between Money and Morality.Hong Kong LJ,32, p.233. Prasad, V.H., 2012. Ethics and Auditing: An International Perspective.International Journal of Finance and Accounting,1(4), pp.63-68. Ross, P., Sy, A. and Tinker, T., 2012. ABC Learning: accounting lessons never learned?.International Journal of Critical Accounting,4(1), pp.21-29. Sumsion, J., 2012. ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment.Childcare markets local and global: can they deliver an equitable service, pp.209-225.