Decision Making Processes in Firm Partnerships: Case Study

Decision Making Processes in Firm Partnerships: Case Study Summary of Case Charles Tollison was in the middle of an audit engagement when his managing partner told Charles that he was passed on for the promotion to and audit partner. This was not the first time that he had failed to be promoted to audit partner while at his firm. Charles has very little faith when his managing partner, Linton, said, promised that the following year he would vigorously campaign for Tollisons promotion and call in all the favors owed to him (Knapp, 2014). He was already passed on the position twice and had little faith he would ever get the position. One option Tollison had was to have a permanent position as senior manager with his current employer. The case states that Tollison was easily counted on to answer the more difficult issues that came across his department. One thing that Tollison was not good at was obtaining new clients for the firm. This seems to be a key factor of why Tollison was not promoted this year or even ever. Charles Tollison Qualifications of Partnership Position The methodology of determining if an accountant is qualified for a partnership depends on the firms way of evaluating the accountant. The methodology may be based on quality of work, ability to obtain new clients, or even have a specialized knowledge. The decision will also depend on what the firm needs at that point in time. These decisions are not always fair and the wrong person might be promoted. It seemed that Charles does have excellent quality work and he seems like the go to guy for difficult issues. I do not think personally that he was fully qualified for a partnership position. Quality of work is not the only quality that should be looked at when promoting someone to a partner. Tollisons Firm Fairness is not always possible in all situations, especially in situations where there are limited resources. In this case, the lack of promotion is unfortunate but I dont think unfair. I dont think he had all the qualities needed for this particular firm needed at that point in time. He seemed to be the go to guy for difficult issues that other people couldnt figure out. If he was promoted to a partner he would likely not be able to take on these difficult issues and not help the firm as much as a partner rather than a manager. Yes, it might seem unfair not to get promoted but you also have to think about what is best for the company over all. Evaluation Individuals for Promotion Some criteria that should be looked at when evaluating potential partners is quality of work, ability to obtain new clients, specialized knowledge, interpersonal skills, dedication and commitment to the firm, integrity, ethical behavior, success with difficult assignments, and professional reputation. In my opinion, larger firms main motivation is revenue and how partners can generate revenue with getting new client. I know my boss has told me stories about his friends at bigger Public CPA firms having a requirement to get a certain dollar amount of new revenue by obtaining new clients. If they did not reach this level or new revenue they would be terminated as a partner. To me this is obserb, I know I am not a sales person nor would I want to spend my time finding new clients. I would rather review audits and train the people under me to be good auditors. I think smaller firms would more likely look at dedication to the firm and maybe interpersonal skills. I am sure it is hard for a smaller firm to have constant partner changes so they would look for someone who would be there for the long run. Advantages and Disadvantages of Up or Out Supporters of the up or out promotion policy highlights the vitality created within an organization. Members of the organization are under constant pressure to innovate and improve on an ongoing basis. In theory, this pressure drives people to be better and in turn making the organization better. People who are against up or out promotion policy point out that the self-preservation and competition that up or out policy creates is not always in the best interest of the firm or their clients. That kind of policy may bring in employees that are only focused on the short term and may inadvertently force out employees with valuable skill sets that are important to the firm. I do not think that instilling fear into your employees is the best approach to improve themselves or improve the company.

The Driving Age Should Be Rasied to 18

NZ young people are increasingly proving that they are too immature, too irresponsible to get behind the steering wheel of a car. Instead of cleaning up after young drivers who have crashed, or advertising against student drunk drivers, the Gov. t could put more money into public transport so youth wouldn't have to drive to work. 15 are far too young, and it definitely should be raised. Remember – a driving license is a privilege not a right, as some of you think it is†¦Not only should the driving age be lifted to 18, there should be more draconian restrictions in place during the licensing period. Road safety should be compulsory in schools from an early age. Bicyclists should be licensed, as party of attaining a full ‘drivers' license – having completed the bicycle module, the applicant must then spend a compulsory period on the treadle; the next step will be a basic motor scooter/motorcycle course, followed by another compulsory period riding either a scoo ter or restricted output motorbike.Having completed these modules, an applicant may then apply for permission to be considered for a ‘full' driver's license – the process of attaining such should NOT be easy; too many of us consider piloting two tonnes of death down our highways at lethal speeds to be a ‘right', when it is, in fact, a responsibility. And, time and again, we continue to prove that we are not responsible beings. 15 year old minds are not able to link cause with effect and therefore are not mature enough to hold a drivers licence. The age for driver’s licences should be raised to 18.In conjunction with this, the money spent on safe driving advertising campaigns (which are proven to be ineffective) should be spent instead on public transport systems. The young kids are too irresponsible to be driving at anything less than 18. The school leaving age should be 18 too. I think the driving age should be raised to 18 because†¦ young people stri ve to take opportunities that take advantage of something†¦ everyone knows is big. They think that they can tackle the road by the horns, knowing that their 15 years old, confidence is more powerful than common sense in such early development.Basically, the number '15' makes young teenagers react like they have the experience†¦ when they don't. Privacy and Freedom sometimes lets kids go all cocky because they want to impress a cute girl or a group of wannabe gangsters. Here is a question. How do you keep your kids at home? And here is the answer. Let the air out of their tires. Or let them wait until age 18 before being able to drive. I agree. Let's face it. Anything under 18 is still a child. Even a lot of 18 yr. olds are still kids really. However (especially in Auckland) they need a good public transport system as an option.Also another option is to restrict the ownership (and driveability) of vehicles to people under the age of say 25 to a certain horsepower. Jap impor ts are so cheap. I've seen teenage (looking anyway) people driving Subaru's that have at least a couple of hundred kilowatts-that my friends is a recipe for disaster. Earn your right to drive a performance car. A full license should only be able to be obtained at the age of 17-18. You should really be in school until this age and there is no need to being able to get to work. If you do have a part time job, jump on a bike or if too lazy for that, get a scooter.Also I have never understood the point of learner, restricted and full licenses. No one follows these rules anyway, how many learners don't we see on the roads without any supervision? The attitude towards cars and driving in NZ is all wrong and the penalties are far too soft. I totally agree with the above comment that the young kids are too irresponsible to be driving at anything less than 18. The school leaving age should be 18 too. I've been a teenager and I certainly thought I was old enough to concur the world, but looki ng back I know now how immature I was.Although it is required to have better and cheaper public transport in place. If this is obtained we may see fewer cars on the roads altogether which would benefit in so many other ways as well. It has been shown that a lot of youth are not aware of their actions and drink driving, by increasing this age, the number of car crashes should decrease. Anyone under 18 is not responsible enough to be in control of something that can kill people. I think that adulthood should be defined as 18 at which point everything that is currently prohibited based on age can become available.

Book Review: War! What Is It Good For?

Putting 100 years in respective and compare the 100, 200 million people died from a population of 10 billion which makes a percentage of 1 to 2 who died violently. Those born in the 20th century are lucky as the average of violent death is 10 times less compare to those born in Stone Age. This text has one of the greatest paradoxes of human history as it states that war has made the world much safer now. War Is considered as a massive murder and claiming that it has a positive consequence In not right, but the author argues to It as the philosopher Thomas Hobbes once concluded the same In the 1640 urine the English Call war.Archeology has shown that people has been killing themselves for about 50000 years and their population Just Increase by twice but during the Ice age 10000 BC where there were less wars, the plant and animal multiplied themselves at a very high rate. Before 10000 BC all humans had been hunters and after 10000 BC human started farming. Later something unusual happe n, the stronger started to include the weaker into larger societies. Slowly from Egypt to Peru many were adopting this method.The stronger understood that to cake lager societies they need to make a stronger government and this was done by suppressing violence among the subjects. Those who govern stop killing the well behaved as they are easier to govern and taxed that those who are violent thus, this has resulted into a 90% decrease in violent death. It Is true that not all government is good at delivering peace. Dictators Like Heelers, Stall's, Mass and Did Malls, tend to shoot, stave and gas a lot of people to make things done. Thus war has made states and states have made peace.War may not be a pleasant way of making larger and useful societies but it was the only way that human have found. The author argues that if conflicts could have been argued and resolved by discussion, human could have greatly benefited from it. The author added that people uses war as a way to make gover nment. The larger and safer the societies the richer the government. Peace can result in economical growth. So in a way war has enriched the world. The author concluded that somehow war has been beneficial as it has brought bigger societies, stronger government and bring peace and prosperity in the societies.Nowadays, people live twice as those in 10000 years before. War has not Just bring peace and wealth but also made us good at fight more efficiently organized and bigger destructive weapons. Book Review: War! What Is It Good For? By perplex The atrocity of war cannot be overstated but, Ian Morris gives a different view about it. In 1945, mostly 100 million people died and the nuclear war begun. Between the First World War and civil war it is said to be the worst but also the best time of states that war has made the world much safer now.War is considered as a massive ruder and claiming that it has a positive consequence in not right, but the author argues to it as the philosopher Thomas Hobbes once concluded the same in the 1640 during the English Civil war. Archeology has shown that people has been killing themselves for about 50000 years and their population Just increase by twice but during the ice age 10000 BC where there were less wars, the plant and animal has resulted into a 90% decrease in violent death. It is true that not all government is good at delivering peace. Dictators like Hitless, Stalin, Mass and Did Mains, tend to

The African-American Migration Experience - Free Essay Example

Sample details Pages: 2 Words: 564 Downloads: 2 Date added: 2019/10/31 Category History Essay Level High school Tags: The Great Migration Essay Did you like this example? In Motion: The African-American Migration Experience present in pictures the development of African-American history inside the United States called the second extraordinary relocation. That relocation centers around oneself propelled exercises of people groups of African plunge to revamp themselves and their universes. African Americans left the South and traveled north or west which has on a very basic level changed the geographic guide of dark America. Don’t waste time! Our writers will create an original "The African-American Migration Experience" essay for you Create order Their basic instincts, proficient systems, and dynamic culture empowered them to flourish and spread, and to be at the specific center of the settlement and advancement of the America. The pictures of the on-line exhibit of the second migration show the decent variety of individuals who left the south and traveled north or west. Also, however a large portion of the pictures highlighted in the presentation highlight an extensive variety of social classes, age, and finance that were included. In any case, there are solid signs in the pictures that the second Great Migration was selective. The majority of people who were part of the great migration had already made the transition to urban life, or possibly to wage work, and who were by and large educated over their non-moving neighbors. The shows photos feature their developments by including picture of an assembly line laborer in Alabama. The exhibition likewise moves to expose images from urban and rural to demonstrate the conditions of individuals in the provincial south to explain why the majority of the migrant came from the urban area. A far-fetched picture from the south country, an image of kids in outrageous neediness sitting on the ground talk noisy about the conditions individuals live in. It likewise incorporated the image of multi day work in the south to exhibit how far African American voyaged at some point for multi day or half a month of work as cotton or strawberry pickers. These conditions were the reasons numerous southerners moved to urban zone in the south before escaping north with the second great migration. Likewise of exhibiting photos of the foundation and the reasons that pushed individuals to travel north or west, the on-line exhibit contains pictures that talk about the kinds of occupations, and the states of life the migrants had. The migrants worked in deplorable conditions and lived in packed and run down lodges. A few kids moved around with their parent and worked all day in similar conditions. To illustrate that, the exhibit presents an image of a young migrant worker. Finally, the exhibition touches the conflicts related to the increase of the northern and the western urban population. Among them the segregation and discrimination the migrants found in their new homes led to volatile situation. The hatred over discrimination in jobs and housing, police brutality, and embarrassments of various types prompted significant chaos. A picture from Harlem urban rebellion that talks about the shooting of a black soldier intervening during the arrest of a black woman is used to materialize one of the conflict. Taking everything into account, I will state that the on-line show was efficient and expansive in degree since it addresses each part of the second great migration. As an African who has never taken in the African American history, the degree and association of the presentation was a stage that helped me comprehend the battle and hardship the black community when through before and during the second great migration.