Profit vs Non Profit Organization Essay Example

Profit vs Non Profit Organization Essay Example Profit vs Non Profit Organization Essay Profit vs Non Profit Organization Essay Essay Topic: Nashville Introduction In healthcare, there are three types of organizations: profit, non-profit and government based organizations. This paper will discuss the differences between profit and non-profit organization and the weaknesses and strengths that each of the organization has. The University of Michigan will be used because it is a prime example of a non-profit organization and its services and the center for spinal surgery hospital will be discussed as a for-profit hospital. Body The University of Michigan’s health system is a non-profit organization located in Ann Arbor, Michigan. It is composed of hospitals, health care centers and clinics. The hospitals and centers that the University of Michigan is comprise of are: medical centers, Mott Children’s Hospital, cardiovascular center, comprehensive medical center, University Hospital, Von Voigtlander Women’s Hospital and the Taubman Center (UofMHealth). The hospital is known to have one of the best performances of heart surgery in the nation for adults and children. The cardiovascular center treats more than 6,000 patients per year that are inpatients and 35,000 patients per year are treated as outpatients. The University of Michigan’s cardiovascular center operates and performs approximately 800 open-heart surgeries on adult and 600 open-heart surgeries on children each year (UofMHealth). Mott Children’s hospital is a teaching hospital that provides many educational programs and research to constantly improve quality care. It is ranked among the best ten hospitals in the United States for its services and quality care. Mott children’s hospital is composed of three intensive care units: the Neonatal Intensive Care Unit, the Pediatric Intensive Care Unit and the Cardiac Intensive Care Unit. Moreover, they have sixteen operating room and two Interventional Radiology Rooms, an Intraoperative MRI OR, 46 Neonatal Intensive Care Unit rooms that are private along with 348 inpatient pediatric beds and 50 maternity rooms. The hospital has blood and marrow transplant suites with onsite pharmacies; pediatric emergency departments are also available with many specialties available to operate when needed. The emergency department has rooftop helipad for patients that are urgently transported from other hospitals. Mott Children is ranked number four for cardiology and heart surgery for pediatric. The Mott children’s hospital Tumor Ecology Program helps and treats children with different kinds of cancer. It is composed of specialized teams in pediatric oncology, pediatric surgery, pediatric radiology and radiation oncology. Their therapies range from surgery to radiation therapy, chemotherapy and stem cell therapy. Many clinical researches and trials are done by using the generated money and surplus to improve quality care and test the most recent technology to give the most promising treatments for their patients (MottChildren). Moreover, the University of Michigan health system has received many awards and was recognized many times and noted to employ the best physicians in the nation. It offers many educational programs and preventive care that is useful for the community. Based on a project that lasted four years, it was noted that the University of Michigan was able to save Medicare $15 million dollars on preventive care through the pay of performance program. Furthermore, their Adult Surgical Intensive Care Unit and the Adult Trauma Burn Intensive Care Unit were recognized and awarded this year for preventing ventilator-associated pneumonia. Clearly, this hospital works hard to improve the community, offer the best and most innovative technologies and offer many educational programs to keep the community healthy (UofMHealth). With all the services, programs and specialties that this healthcare system offers, it is placed within the top non-profit hospitals. Many non-profit hospitals are hindered by not having sufficient specialist care. They tend to offer a wide variety of acute care with the lack of specialization in one particular service. Being a former employee of the University of Michigan, I do not necessarily think that the University of Michigan lack specialty areas; however, I feel that the hospital excels in all specialist services that are being offered to the population. Yet one of the weaknesses that I have noted as being a former employee are the low wages offered. During my previous years of employment, I have noticed that salaries were almost three to four dollars less per hour than any non-profit hospital. In fact, my sister-in-law who is a pediatric cardiologist was offered 30 percent less pay from another teaching non-profit hospital in the area. I believe underpaying employees may lead to a lesser performance and put patients lives at risk. For instance, when 350 suction tips that are used for surgery were investigated at the University of Michigan hospital, it was found that every one of these tips had some kind of contamination by blood, bone, tissue or rust after being sterilized. This is certainly a major concern. Therefore, I believe that workers should be paid fairly to excel in their performance (FoxNews, 2012). On the other hand, the Center for Spinal Surgery is a for-profit hospital that produces income for investors and is not tax exempted. It is a surgical hospital that specializes in spinal care, which is known to provide quality care to their patients the hospital and is located in Nashville Tennessee (HospitalData). (Citation 1) The services that the hospital offers include the following: 1-Lumbar discectomy/laminectomy 2-Anterior cervical discectomy and fusion -Thoracic discectomy/laminectomy 4-Excision spinal cord lesion (CenterForSpinalSurgery). This surgical hospital is composed of 23 beds and physicians operate on 1,273 inpatient and 2,200 outpatients. Also, 93 percent of patients recommend the services of the hospital to a friend and they are satisfied with the care provided to them. The hospital does not contain emergency departments, however it is composed of operating room, outpatient and inpatient facility, pharmacy, postoperative recovery room and radiology. It is noted that the hospital does not have transportation services. However, services will be available if arrangements are made in advance (USNews). As noted, the hospital is highly specialized in spinal surgery and spinal care. It has employed many best-awarded physicians and many patients are satisfied with the services. One suggestion to improve the hospital service would be to offer transportation services to patients to transport them to and from the hospital prior and post-surgery. Another suggestion would be to offer overnight sleep in facility that is adjacent to the hospital for family members because spinal surgeries often take days for recovery. Additionally, it was also noted that the hospital does not offer any community education or research base to improve quality care. This is an important aspect that the population appreciates and takes into consideration. If I were to choose between a profit or a non-profit hospital, I would definitely work for non-profit hospital because their goal is to improve quality care continuously and advance medical care with research and new innovations in order to provide patients with the best treatment available. References (2012). Report: Dirty Surgical Tools in Hospitals Putting Patients at Risk. Retrieved from: foxnews. com About Us. Retrieved from: uofmhealth. org Facts and Figures about the New C. S. Mott Children’s Hospital. Retrieved from: mottchildren. org Hospital Services. Retrieved from: centerforspinalsurgery. com The Center for Spinal Surgery- Nashville, TN. Retrieved from: hospital-data. com The Center for Spinal Surgery. Retrieved from: http://health. usnews. com University of Michigan Healthcare System. Retrieved from: med. umich. edu/

50 Words for Writing

50 Words for Writing 50 Words for â€Å"Writing† 50 Words for â€Å"Writing† By Mark Nichol As an unabashed proponent of reasonable elegant variation the moderate use of synonyms to avoid tiring repetition of a specific word throughout a passage I offer this assortment of terms for a piece of writing: 1. Article: This word, with the diminutive -le as a clue, refers to a small part of a publication (thus, the extension of the word to mean â€Å"thing† or â€Å"item†) more specifically, a piece of nonfiction that appears in a periodical or on a Web site. (It also refers to a section of an official piece of writing.) 2. Brief: Breve, the Latin predecessor of this synonym for short, acquired the connotation of â€Å"summary† or â€Å"letter† when it was used in the Roman Catholic Church to refer to a missive less extensive than a bull. (That word comes from the Latin word bulla, â€Å"knob,† referring to the seal that ensured discretion.) Brief now refers to a legal summary hence briefcase. 3. Causerie: This noun form of the French verb causer, â€Å"to chat,† directly borrowed into English, means â€Å"a brief, informal essay.† 4. Chronicle: This term, derived from the Greek term ta khronika (â€Å"the annals†), refers to a an account of a succession of historical events. 5. Column: This word originally referred to a vertical block of type on a page, echoing the original meaning of â€Å"pillar.† Early journalistic publications, which made no pretensions to objectivity, laid out various pieces of writing in distinct columns, hence the modern connotation of an article advocating a point of view. 6. Commentary: The Latin term from which this word derives, commentarius, refers to personal writing, but the modern sense is of an opinion piece. 7. Composition: This descendant of the Latin word compositionem (â€Å"putting together†) refers to the assemblage of sentences that constitutes a written effort, either in general or in the specific reference to a scholastic exercise. 8. Critique: A critique, as the name implies, is a work of criticism; the connotation is of a formal, erudite dissection of another written work (or any creative endeavor). 9. Diatribe: Interestingly, this word’s Latin precursor, diatriba, has the neutral connotation of â€Å"learned discussion.† A couple hundred years ago, it acquired the sense, now exclusive, of harsh criticism or complaint. 10. Discourse: The meaning of discursus, the Latin term from which discourse stems is â€Å"the act of running around,† suggesting the process of progressing through a written argument. 11. Discussion: Despite the resemblance of this word to discourse, there is no relation; the Latin origin is discussus, meaning â€Å"to break apart,† which led to the noun discussionem and its sense of â€Å"examination.† 12. Dissertation: The term from which this word’s Latin ancestor, dissertationem, is ultimately derived means â€Å"to take words apart†; the primary sense now is of scholarly writing that examines or debates an assertion. 13-14. Document: The Latin term documentum (â€Å"example, lesson, proof†) now has a generic sense of any piece of writing. Documentation, however, implies information provided to support or authenticate other writing, and is used especially in computing and in academic research. 15. Editorial: This word derives from the direct borrowing of the Latin term editor (â€Å"one who presents†). As the entry for column explains, all editorial content was originally subjective, but in modern journalism, the term refers to a statement of opinion by a periodical’s management or by a guest commentator. The latter variety is often relegated to an op-ed page. (The latter term is an abbreviation for â€Å"opposite the editorial page† that being the sheet on which the publication’s own arguments are printed.) 16. Essay: The meaning of this word is â€Å"attempt† (it’s related to assay, which refers to a test of a metal’s purity), with an original connotation, long since muted by the quotidian ubiquity of the scholastic assignment by that name, of a written opinion presented for the audience’s approval. 17. Examination: The sense of â€Å"test† for this word (or for exam, the truncated form that has largely supplanted it) follows the original meaning of â€Å"test or judging in a legal context† (hence the judicial term cross-examination). 18. Exposition: This word derived from the Latin term expositionem (â€Å"something shown or set forth†) can mean â€Å"narration† or, more often, â€Å"explanation; the latter sense is employed in literary criticism to refer to the author’s technique in revealing background details. 19. Feature: This term, taken from Latin by way of French, means â€Å"a formation.† In writing, it refers to an article specifically, usually a profile of a person, place, or thing, perhaps with a more conversational style, as opposed to a more straightforward news or informational piece or an opinion. 20. Guide: This word from the same term in French, originally meaning â€Å"one who shows the way,† refers to publications that inform readers about how to do something or where to visit. It may be extended to guidebook. 21. Memorandum: Taking directly from the Latin word for â€Å"(thing) to be remembered,† this word, and its abbreviation, memo, refer to an official note. 22. Minutes: This word, which stems from the Latin phrase minuta scriptura (literally, â€Å"small writing†), refers to a record of a meeting or a similar event. 23. Monograph: This word, which literally means â€Å"writing about one (thing),† refers to academic writing on a topic. 24. Narrative: The Latin term narrationem means â€Å"recounting,† and this word is a synonym for â€Å"story,† though it also specifically refers to storytelling style. 25. Polemic: This Anglicization of the French word polemique (â€Å"controversial†) means â€Å"a harsh response to or refutation of an opinion.† 26-28. Paper: This meaning an example of synecdoche, in which the name for a material stands in for something made of that material (as in wheels as slang for car) describes a scholarly written presentation. A variation is white paper, a piece of writing prepared for or by a government entity or a business to inform or persuade. By contrast, a green paper is a preliminary version of a white paper. 29. Proces-verbal: This French term meaning â€Å"verbal trial† is an unnecessary synonym for report unless, perhaps, one wishes to mock the formality or pretension of a report. 30-33. Prolegomenon: This mouthful of a synonym for preface, taken directly from Greek, means â€Å"to say beforehand,† though it may be used in a more general sense than preface, which usually refers to a specific component of a book. (A book preface, by the way, is distinguished from the proximately placed foreword by the fact that it is the author’s statement of purpose, intended audience, scope, and content. A foreword, by contrast, is a recommendation from another person. There may also be an introduction, which orients the reader to the topic.) 34. Propaganda: This word, stemming from the Modern Latin word for â€Å"propagating,† was used by the Roman Catholic Church in the sense of disseminating the Gospel. Since then, it has acquired a derogatory connotation, referring to true, slanted, or fabricated information designed to promote one’s, or criticize another’s, position or ideology. 35. Proposition: Like many words on this list, proposition comes down almost intact from Latin in this case, from propositionem, meaning â€Å"a statement.† In rhetoric, it is specifically the initial statement of an argument, or a point offered for consideration. It is also employed to refer to a type of referendum. 36. Rant: Alone among all the words on this list, rant is from a Germanic language, rather than Latin or Greek: Randten means to talk foolishly, and a rant is an emotional and perhaps irrational criticism in speech or in writing. 37. Report: This translation of the Latin word reportare, meaning â€Å"to carry back,† in noun form refers to a written or spoken account. More specifically, it acquired the sense of an investigative summary and, by extension, a scholastic exercise. 38. Review: This word, from the Latin verb revidere (â€Å"to see again†) by way of French (as the noun reveue) is used as a less formal synonym for critique (a written evaluation of a creative product). 39. Screed: This word (from the Old English term screde, â€Å"fragment,† and related to shred) needs context assistance, because it can mean â€Å"informal writing,† â€Å"a long speech,† or â€Å"a rant.† The last sense is the most frequent, but make sure, whatever usage you intend, that your readers will understand your intent. 40-41. Script: This derivation of the Latin word scriptum, â€Å"a piece of writing,† is versatile. It can refer to a piece of writing in general, to a set of instructions, or to a copy of a play, a screenplay, or a similar work, as well as to a brief computer program. It also has an informal connotation of an orchestrated version of reality that all associated parties are expected to adhere to. Manuscript literally means â€Å"a piece of writing produced by hand,† though now it has the more general meaning of a draft of writing at any stage of preparation, as opposed to a published version. 42. Study: Based on the Latin term studere, â€Å"to be diligent,† the verb gave rise to the noun meaning â€Å"evaluation† or â€Å"experiment† and then to a sense of a written account of the procedure. A case study is an account of a particular person, event, or situation. 43. Testament: Testamentum, in Latin, means â€Å"will,† as in the legal document, as does the English derivation, but it can also mean â€Å"a supporting statement.† 44. Testimonial: This word, derived from the Latin term testimonium, which originally referred to biblical scripture, came to mean â€Å"an attestation of the virtues of a person or thing.† 45. Theme: This word comes from Greek, meaning â€Å"something set down,† and is akin to thesis (see below), though it often refers merely to a student composition. 46. Thesis: Thesis stems from the same Greek root as theme (tithenai, â€Å"to set†); the former word, like the latter, means â€Å"something set down.† The formal meaning is of a piece of writing produced as a requirement for a college degree, but it also has a general sense of â€Å"a statement to be proved† and as such can refer to an introductory argument in a larger work. 47. Tract: A truncation of the Latin term tractatus, â€Å"a treatment,† tract has an often pejorative sense of a piece of propaganda (see above) or something reminiscent of such, often in pamphlet form. 48. Treatise: This word stems from a French derivation of the Latin term tractatus (see above) and refers to an argument that discusses and analyzes a topic. 49. Treatment: Treatment, which has the same root as treatise, is usually employed to refer to an outline or early adaptation of a screenplay. 50. Write-up: This informal term for a piece of writing can carry a connotation of a work with an unduly positive bias, so take care that the context communicates this intent or the lack thereof. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:36 Adjectives Describing Light34 Writing Tips That Will Make You a Better WriterOne "L" or Two?

Money as Debt Essay Example | Topics and Well Written Essays - 250 words

Money as Debt - Essay Example But as soon as people realize this a protection right has been created which limits banks money making called â€Å"9 to 1 Fractional Reserve System†. Basically, if the bank has $1K cash with them the they can lend up to $9K to borrowers based on the 1:9 fractional reserve system regulations. This does not mean that banks cannot limit the earning of money up to $9K. In reality, they can make money up to $90K which makes it 1 to 90 ratios. For instance, if the bank initially had $1K cash in possession, it means the bank can lend up to $9K to public. So, we can assume that if a person X takes the loan of $9K to buy a car from PersonY. Based on the person X’s promise to pay the money back, bank will create $9K cash and loan it to person Wythe tactical part is the Person Y will then deposits $9K in the bank. Based on the 9:1 federal reserved regulation, the bank can then reserve $900 ($9K/10) and loan out the rest which is $8100 ($90:$8100 =1: 9). Moreover, it moves on to the next loan. Transaction until the bank cant reserve money anymore. So the video explains how banks

Communication Approaches Used by Corporate Essay

Communication Approaches Used by Corporate - Essay Example It is therefore important for the organizations to provide excellent and efficient means of communication to the people working in the organization to make sure that all the work that is done is of highest quality (Fritz, Narasiman & Ree 1998). Communication has become an important part of corporate planning. Specialist communication departments and Management Information Technology professionals have been recruited by organizations over the years to streamline its communication resources and flow. These specialist have also developed approaches of Corporate communications have been developed over the last few years to provide organizations around the world as a guide as to what is the best communication approach in the given scenario. There has also been good amount of research done in this field and many new approaches were innovated and test. Although there is no absolute answer as to which approach is the best, an organization is supposed to change its communication approaches ov er the years in order to obtain the best possible results. The process of communication these days is very different to what was practiced in the past. The developments of internet and cellular communication technologies have changed the entire paradigm of communication. The top level management, as a result of this, is more aware of what is happening at the production lines than they were before. This has improved the decision making as top level management is closer to the production level activities. This is a good thing and further development in the communication strategy and channels would lead to further streamlining of an organization’s operations. (Hax & Majluf 1984) A good example of corporate communication strategy and approach can be learned from the Shell/Royal Dutch Case. In 1995, the company decided to sink its Brent Spar in the Atlantic Ocean. This resulted in protests and a campaign against the company. Many customers boycotted the company’s products, most notably in Germany, The Netherlands and The United Kingdom. As a result, the company experienced massive drop in sales and was financially hurt badly. At first Shell responded stubbornly. It stated sink Brent Spar was the best decision and the accusation by conservationists and Greenpeace were wrong. This did not improve the company’s image and neither changed the public opinion against Shell resulting in further drop down of sales. Nine months down the road, Shell was involved in another controversial environment degradation activity in Nigeria. This time Shell responded more proactively. It invited stakeholders, environment experts, interest groups and other concerned parties for a debate. The change in communication style from Shell was evident this time around. Its communication strategy was changed from â€Å"Buffering† to â€Å"Bridging†. It was more willing to talk and hear the other side. Later that year Shell published an ethical report on its focu s on Corporate Social Responsibility and followed it up with another report. Meanwhile it continued to fund public projects and keep telling the public that it is a socially responsible company. Shell also acknowledge that the problem has arisen because in the past communication was not very open. It issued â€Å"Tell Shell† cards to the protestors to put forward their ideas and guide Shell what to do. This is an example of effective communication and it eased the problems that Shell was

The Use of Irony in Barbara L. Greenbergs The Faithful Wife Essay

The Use of Irony in Barbara L. Greenberg's The Faithful Wife "The Faithful Wife" by Barbara L. Greenberg is a fascinating, satirical account of what the speaker would do if she were unfaithful to her husband. Upon the first reading of this poem, I thought the woman in this poem was saying that her husband was irreplaceable and because of that she would never be unfaithful. Also I thought that if she did betray him, she would choose someone totally different from him, which somehow wouldn't dishonor this great man. However, with repeated reading, my opinion changed. Greenberg did an incredible job of revealing the truth of the situation. She used verbal irony to explain how the wife in the poem is actually revealing the relationship she does have with her husband and describing the type of relationship she would like to have. Greenberg uses more formal diction to convey her message in "The Faithful Wife." The poem is not written in everyday language. It is missing the colloquial elements of contractions and slang. While it seems to be a conversation anyone could have, it is no...

Post Modernist/Complexity Science Strategy

?There could be several conflicts that arise when working on a program to develop a new program for the hospital when adapting the program from the post modernist/complexity science strategy. Working with several different representatives from different aspects of the hospital, there will be different ideas, visualizations and outcomes for each group. The post modernist/complexity science strategy â€Å"focuses on the importance of connections and interdependencies for creating emergent order in networked systems†.When working with different populations of people, (in this case, the medical director, the chief of staff, and the medical staff) their focus and attention may be on different aspects of the new program. This could cause a problem for connections and relationships to develop and work efficiently. One group of people could be focused on the development of a nutritional program where as another group may be more focused on the medical aspect.All these representatives need to listen and compromise to be able to proficiently come up with a new program for the hospital. Without good connections and interdependencies to create order, this would be a very hard task. Second, when developing a new plan, each representative needs to understand that there will be change. The world is always changing and at any given time, one age demographic may need more services than others.If this new program was being developed today, this group of people would need to make sure that they took into account the large number of people who will be age 65 and older, and the explosion this population will continue to see for several more years. The post modernist/complexity science strategy states that â€Å"the search for equilibrium, a balance, a stable state, is futile†. The developers of the new program would need to make sure there is room for change within the new program.They would need to be able to understand that what people’s needs are for today w ill be the same for them tomorrow, or in 5 years. There must be flexibility, their ideas and the program must be built for flexibility. Both the post modernist/complexity science strategies do not â€Å"accept(s) the world as is; rather, both believe in the transformative power of events and ideas†¦Ã¢â‚¬ . If all parties involved do not follow these same ways of thinking, it could be very hard for a team to develop a new program that would thrive in the current times and the future. James, J. (2009). Post Modernist/Complexity Science Strategy There could be several conflicts that arise when working on a program to develop a new program for the hospital when adapting the program from the post modernist/complexity science strategy. Working with several different representatives from different aspects of the hospital, there will be different ideas, visualizations and outcomes for each group. The post modernist/complexity science strategy â€Å"focuses on the importance of connections and interdependencies for creating emergent order in networked systems†.When working with different populations of people, (in this case, the medical director, the chief of staff, and the medical staff) their focus and attention may be on different aspects of the new program. This could cause a problem for connections and relationships to develop and work efficiently. One group of people could be focused on the development of a nutritional program where as another group may be more focused on the medical aspect. All these representatives need to listen and compromise to be able to proficiently come up with a new program for the hospital.Without good connections and interdependencies to create order, this would be a very hard task. Second, when developing a new plan, each representative needs to understand that there will be change. The world is always changing and at any given time, one age demographic may need more services than others. If this new program was being developed today, this group of people would need to make sure that they took into account the large number of people who will be age 65 and older, and the explosion this population will continue to see for several more years.The post modernist/complexity science strategy states that â€Å"the search for equilibrium, a balance, a stable state, is futile†. The developers of the new program would need to make sure there is room for change within the new program. They would need to be able to understand that what people’s needs are for today w ill be the same for them tomorrow, or in 5 years. There must be flexibility, their ideas and the program must be built for flexibility.Both the post modernist/complexity science strategies do not â€Å"accept(s) the world as is; rather, both believe in the transformative power of events and ideas†¦Ã¢â‚¬ . If all parties involved do not follow these same ways of thinking, it could be very hard for a team to develop a new program that would thrive in the current times and the future. James, J. (2009). Health Organizations Theory, Behavior, and Development. Saudbery: Jones and Bartlett Publishers.

Why Is Positive Accounting Standards - 1162 Words

1. Introduction: This paper is a contribution made my Ross L. Watts and Jerold L. Zimmerman, titled as â€Å"Towards a Positive Theory of Determination of Accounting Standards† published by American Accounting Association. It explores the factors that have been influencing management’s attitudes in lobbying on accounting standards. It describes an attempt made by two in evolution and development of the Positive Accounting Theory by reasoning, factors like taxes, regulations, management compensation plans, book keeping cots, etc. The results concerned with the theory are consistent. 2. Summary of the Article To begin with it is important to understand why Positive accounting theory is incorporated by a Company. Commonly know as PAT, it†¦show more content†¦This theory has a precondition, which focuses on understanding the management incentives. The paper begins with introduction of the factors affecting management wealth which are listed as; i)Taxes, ii) Political costs, iii) Information Production Costs, and iv) Management Compensation Plans. Moving on, it gives description about various assumption that an organisation needs to consider before they start following the Positive Accounting Theory approach. Two main assumption the research paper is based on are: Individual act to maximise their own utility. (Article) This assumption is also used by Gordon (1964) in an early attempt to derive positive accounting theory. Gordon model and variants of it, were also tested know as the â€Å"smooth† literature. Management utility is a positive function of the expected compensation in future periods and decreases the firms reported earning. The Study 1978 corroborated the hypothesis that management is a determinant role in accounting standard and concretely pointed that firm size is the most consequential factor will influence managerial deportment, which has a paramount implicative insinuation for setting accounting standard. Furthermore, this conclusion of this paper convinced the feasibility of positive theory in accounting research which as a revolution in accounting research area. On the other hand, Study 1998 additionally gave us a paramount conclusion which