Friday, January 24, 2020
Eleanor Maccoby Essays -- essays research papers
à à à à à Eleanor Maccoby is a renowned psychologist, with publications dating from 1957 to today. She specializes on the socialization of children, developmental change in personality and behavior, relationships of couples after divorce, and parent-child interactions. In this review I focus on her work examining the socialization of children, and parent-child interactions. I link her work between the socialization of children, from their interactions with their parents and with other children, to the interactions of adults. There is a clear parallel between the sex-typed skills learned in child-interactions and those conveyed in adult interactions. Parentââ¬âChild Interactions à à à à à Maccoby looks at the development of gender through interaction: ââ¬Å"social behavior is never a function of the individual alone. It is the function of the interaction between two or more personsâ⬠(Maccoby 1990). Maccobyââ¬â¢s earlier work dealt with parental effects on childrenââ¬â¢s gender identity, focusing on the sex stereotypes that parents instill in their children through interaction. Rothbart and Maccoby (1966) studied parentsââ¬â¢ reactions to specific child behaviors, especially those regarded as sex-typed, like dependency and aggression, in hopes of understanding what accounts for sex differences in behavior. Social-learning theory addresses the finding, that girls display more dependent behaviors than boys, and boys display more aggressive behaviors than girls. And that dependent behaviors are less rewarded for males, just as aggressive behaviors are less rewarded for females (Rothbart and Maccoby 1966). Using social-learning theory, and assuming that the family constitutes the ââ¬Å"cultureâ⬠into which a young child is exposed, Rothbart and Maccoby (1966) predicted that both parents would reinforce dependency more strongly in girls, and aggression more strongly in boys. Rothbart Maccoby (1966) tested their prediction by placing parents in a hypothetical situation with a child, asking them to record their reactions and responses to statements made by the child, such as: ââ¬Å"Daddy (or Mommy), come look at my puzzleâ⬠¦Daddy, help meâ⬠¦Baby, you canââ¬â¢t play with me. Youââ¬â¢re too littleâ⬠¦Leave my puzzle alone or Iââ¬â¢ll hit you in the head!â⬠(Maccoby and Rothbart 1966). The ââ¬Å"childâ⬠in this situation was a recording of a 4 year oldââ¬â¢s voice. Parents were told eith... ...à à Maccoby (2002) argues that since the same patterns that exist in childrenââ¬â¢s mixed and same-sex interactions are prevalent in adult interactions, it is not sufficient to only look at the interaction styles of adults, but that researchers must start with examining those of young children. This review traces those steeps that Maccoby has taken in her research. She began her research with parent-child interactions, studying the affect parents have on the sex-typing behavior of their children, in hopes of establishing where children learn about gender identity. Maccoby then took that information and combined it with research on childrenââ¬â¢s interactions in play groups, which led her to believe that parental sex-typing is inconsequential in childrenââ¬â¢s decisions to play in sex-segregated groups. Maccoby (1987) argues that it is the combination of dominance and control with gender labeling that drives children to interact in same-sex groups. Maccoby then ascert ains the importance of the interaction skills learned in these same-sex-segregated groups in affecting adult behavior, and illustrates the many parallels that exist between the interactions of the two different age groups.
Thursday, January 16, 2020
Solve Gen Inc
Solve Gen Inc. Background By Direct Drugs Inc. (Direct)ââ¬â¢s request, an Audit engagement team has perform due diligence procedures, with an emphasis on the review of two separate material agreements between SolvGen Inc. (SolvGen) , that Direct is planning to acquire, and Careway Inc (Careway). First agreement is a research and development agreement , and second agreement is a license and distribution agreement during the first quarter of fiscal year 2010. â⬠¢What are the deliverables for the arrangement described in the case study above?According to ASC 605-25-15-2, all deliverables (that is, products, services, or rights to use assets) within contractually binding arrangements (whether written, oral, or implied, and hereinafter referred to as arrangements) in all industries under which a vendor will perform multiple revenue-generating activities. In this case study, two deliverables are described: (1) a five-year research and development agreement and (2) license and distri bution agreement.Under the five-year research and development agreement, this case study described that SolvGen uses its best efforts to further develop proprietary instrument systems that have been under development for nearly 18 months and are expected to be expected to be ready for commercial launch in the near future. In case of license and distribution agreement, Careway will pay SolvGen for each proprietary instrument system as it is purchased by Careway. $ 1 million of the exclusive negotiation payment paid in December 1, 2009 is recognized as cash in debit and unearned revenue in credit in 2009 because the agreement will start in 2010.SolvGen can recognize any amount as revenue in credit and as unearned revenue in credit using completed or percentage method until the end of agreement to match expenses incurred in 2010. $ 2 million of contract signing payment paid January 1, 2010 is also recognized any amount as revenue in credit and unearned revenue in credit using completed or percentage method to match expenses incurred in 2010. The commercial launch of instrument system version 1-$ 5 million paid in March 31, 2010 upon commercial launch can be recognized as revenue in credit according to ASC 985-605-25-5 even if SolvGen do not deliver the instrument system.For the last two commercial launch of instrument system version 2 and 3- $ 5 million unpaid can be recognized as revenue in credit and account receivable in debit according to ASC 985-605-25-5 even if SolvGen do not deliver the instrument system. â⬠¢When should the milestone payment received to date by SolvGen be recognized as revenue? To recognize the milestone consideration in its entirety as revenue in the period in which the milestone is achieved, the milestone will be substantive in its entirety. ASC 605-28-25) The milestone payments received to date by SolvGen for commercial launch of instrument system version 1 should be recognized as revenue because the commercial launch is satisfied w ith the condition that the milestone is substantive. A vendor recognizes deliverable consideration or unit of accounting consideration that is contingent upon the achievement of a substantive milestone in its entirety in the period in which the milestone is achieved (ASC 605-28-25).
Wednesday, January 8, 2020
Corporate Social Responsibility Csr - 1292 Words
Corporate Social Responsibility (CSR) has become imperative on business convention nowadays. CSR can be defined as the way that firms manage the business processes to generate a positive influence on society (Baker, 2004). The term CSR was appeared in the 1950s, but until 1989, Ben and Jerryââ¬â¢s was the first company which truly publish a social responsibility report (Coles, 2012). In recent years, numerous organizations evaluate firms on their CSR performance since the society is concerned about the CSR ranking. Consequently, business managers in various countries may treat CSR as an inevitable priority (Porter Kramer, 2006). Nevertheless, CSR is still a controversial issue in the world. Some businesses are struggling to balance corporateâ⬠¦show more contentâ⬠¦This impressed a lot of their clients such as Dell. Dell extended the contract of printer cartridge recycling with IM due to IMââ¬â¢s CSR promises. As a result, IMââ¬â¢s revenues in 2011 has grown beyond 10 0% compared to the previous year Similarly to IM, Ford Pinto was winning customers surprisingly as the car performance was much better than the consumers predicted. The sales of Fordââ¬â¢s subcompact in 1971 nearly reached 18 percent of entire import sales (Hamilton, 2010). In contrary, it cannot be denied that companies need to pay large amount of money on environmental programme and employee trainings due to CSR. For instance, Ford Pinto produced the new vehicle very economically since it desires to improve its market position by selling cheaper cars. Nonetheless, selling these new vehicles has a significant risk as it is unsafe for customers. Ford can alter the carsââ¬â¢ design to reduce risk but it would cost an extra US$11 per car. They conducted a cost-benefits analysis and decided not to change. Eventually, their reputation suffered badly (Shaw, 1991; Nutt, 2002). In contrast with Ford, IM increased their reputation and had a good public relations through CSR (Edwards, 2011). These examples demonstrate businesses are faced with the dilemma of equalizing social and corporate aims because of the climbing social interest in CSR. Companies want to earn maximum profit to satisfy shareholders, whereas the community expect firms should have an ethical obligation. Thus CSR embraces
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