Norms are regarded as collective representations of acceptable group conduct as well as individual perceptions of particular group conduct. They can be viewed as cultural products which represent individuals' basic knowledge of what others do and think that they should do. From a sociological perspective, social norms are informal understandings that govern the behavior of members of a society. Social psychology recognizes smaller group units may endorse norms separately or in addition to cultural or societal expectations. In the field of social psychology, the roles of norms are emphasized—which can guide behavior in a certain situation or environment as "mental representations of appropriate behavior", it has been shown that normative messages can promote pro-social behavior, including decreasing alcohol use and increasing voter turnout. According to the psychological definition of social norms' behavioral component, norms have two dimensions: how much a behavior is exhibited, how much the group approves of that behavior.
These dimensions can be used in normative messages to alter norms. A message can target the former dimension by describing high levels of voter turnout in order to encourage more turnout. Norms can be changed contingent on the observed behavior of others. Social norms can be thought of as: "rules that prescribe what people should and should not do given their social surroundings" and circumstances. Examination of norms is "scattered across disciplines and research traditions, with no clear consensus on how the term should be used." Through rulemaking, humans simplify actions/social practices. Everyday there are new rules put into place, as well as old rules that are more structured whether it be for a group or an individual. Yet, not only do humans make rules, they strive on finding the rules that come eye to eye about how the world works; these rules, once accepted by an individual or a group after trial and error become a norm. Groups may adopt norms through a variety of ways. Norms can arise formally, where groups explicitly implement behavioral expectations.
Laws or club rules serve as an example of this. A large number of these norms we follow'naturally' such as driving on the right side of the road in the US and on the left side in the UK, or not speeding in order to avoid a ticket. Many formal norms serve to provide safety to the general public. However, social norms are much more to develop informally, emerging as a result of repeated use of discretionary stimuli to control behavior. Not laws set in writing, informal norms represent accepted and sanctioned routines that people follow in everyday life; these informal norms, if broken, may not invite formal legal punishments or sanctions, but instead encourage reprimands, warnings, or othering. Individuals may import norms from a previous organization to their new group, which can get adopted over time. Without a clear indication of how to act, people rely on their past history to determine the best course forward. In a group, individuals may all import different scripts about appropriate behaviors.
Under the importation paradigm, norm formation occurs subtly and swiftly whereas with formal or informal development of norms may take longer. Groups internalize norms by accepting them as reasonable and proper standards for behaviour within the group. Once established, a norm becomes a part of the group's operational structure and hence more difficult to change. While possible for newcomers to a group to change its norms, it is much more that the new individual will adopt the group's norms and perspectives, rather than the other way around. Deviance is defined as "nonconformity to a set of norms that are accepted by a significant number of people in a community or society." More put, if group members do not follow a norm, they become labeled as a deviant. In the sociological literature, this can lead to them being considered outcasts of society. Yet, deviant behavior amongst children is somewhat expected. Except the idea of this deviance manifesting as a criminal action, the social tolerance given in the example of the child is withdrawn against the criminal.
Crime is considered one of the most extreme forms of deviancy according to scholar Clifford R. Shaw. What is considered "normal" is relative to the location of the culture in which the social interaction is taking place. In psychology, an individual who disobeys group norms runs the risk of turning into the "institutionalized deviant." Similar to the sociological definition, institutionalized deviants may be judged by other group members for their failure to adhere to norms. At first, group members may increase pressure on a non-conformist, attempting to engage the individual in conversation or explicate why he or she should follow their behavioral expectations; the role in which one decides on whether or not to behave is determined on how their actions will affect others. With new members who do not know any better, groups may use discretionary stimuli to bring an individual's behavior back into line. Over time, however, if a member continues to disobey, the group will give up on him as a lost cause.
A corporation is an organization a group of people or a company, authorized to act as a single entity and recognized as such in law. Early incorporated entities were established by charter. Most jurisdictions now allow the creation of new corporations through registration. Corporations come in many different types but are divided by the law of the jurisdiction where they are chartered into two kinds: by whether they can issue stock or not, or by whether they are formed to make a profit or not. Corporations can be divided by the number of owners: corporation corporation sole; the subject of this article is a corporation aggregate. A corporation sole is a legal entity consisting of a single incorporated office, occupied by a single natural person. Where local law distinguishes corporations by the ability to issue stock, corporations allowed to do so are referred to as "stock corporations", ownership of the corporation is through stock, owners of stock are referred to as "stockholders" or "shareholders".
Corporations not allowed to issue stock are referred to as "non-stock" corporations. Corporations chartered in regions where they are distinguished by whether they are allowed to be for profit or not are referred to as "for profit" and "not-for-profit" corporations, respectively. There is some overlap between stock/non-stock and for-profit/not-for-profit in that not-for-profit corporations are always non-stock as well. A for-profit corporation is always a stock corporation, but some for-profit corporations may choose to be non-stock. To simplify the explanation, whenever "Stockholder" or "shareholder" is used in the rest of this article to refer to a stock corporation, it is presumed to mean the same as "member" for a non-profit corporation or for a profit, non-stock corporation. Registered corporations have legal personality and their shares are owned by shareholders whose liability is limited to their investment. Shareholders do not actively manage a corporation. In most circumstances, a shareholder may serve as a director or officer of a corporation.
In American English, the word corporation is most used to describe large business corporations. In British English and in the Commonwealth countries, the term company is more used to describe the same sort of entity while the word corporation encompasses all incorporated entities. In American English, the word company can include entities such as partnerships that would not be referred to as companies in British English as they are not a separate legal entity. Late in the 19th century, a new form of company having the limited liability protections of a corporation, the more favorable tax treatment of either a sole proprietorship or partnership was developed. While not a corporation, this new type of entity became attractive as an alternative for corporations not needing to issue stock. In Germany, the organization was referred to as Gesellschaft mit beschränkter Haftung or GmbH. In the last quarter of the 20th Century this new form of non-corporate organization became available in the United States and other countries, was known as the limited liability company or LLC.
Since the GmbH and LLC forms of organization are technically not corporations, they will not be discussed in this article. The word "corporation" derives from corpus, the Latin word for body, or a "body of people". By the time of Justinian, Roman law recognized a range of corporate entities under the names universitas, corpus or collegium; these included the state itself and such private associations as sponsors of a religious cult, burial clubs, political groups, guilds of craftsmen or traders. Such bodies had the right to own property and make contracts, to receive gifts and legacies, to sue and be sued, and, in general, to perform legal acts through representatives. Private associations were granted designated liberties by the emperor. Entities which carried on business and were the subjects of legal rights were found in ancient Rome, the Maurya Empire in ancient India. In medieval Europe, churches became incorporated, as did local governments, such as the Pope and the City of London Corporation.
The point was that the incorporation would survive longer than the lives of any particular member, existing in perpetuity. The alleged oldest commercial corporation in the world, the Stora Kopparberg mining community in Falun, obtained a charter from King Magnus Eriksson in 1347. In medieval times, traders would do business through common law constructs, such as partnerships. Whenever people acted together with a view to profit, the law deemed. Early guilds and livery companies were often involved in the regulation of competition between traders. Dutch and English chartered companies, such as the Dutch East India Company and the Hudson's Bay Company, were created to lead the colonial ventures of European nations in the 17th century. Acting under a charter sanctioned by the Dutch government, the Dutch East India Company defeated Portuguese forces and established itself in the Moluccan Islands in order to profit from the European demand for spices. Investors in the VOC were issued paper certificates as proof of share ownership, were able to trade their shares on the original Amsterdam
Advertising is a marketing communication that employs an sponsored, non-personal message to promote or sell a product, service or idea. Sponsors of advertising are businesses wishing to promote their products or services. Advertising is differentiated from public relations in that an advertiser pays for and has control over the message, it differs from personal selling in that the message is non-personal, i.e. not directed to a particular individual. Advertising is communicated through various mass media, including traditional media such as newspapers, television, outdoor advertising or direct mail; the actual presentation of the message in a medium is referred to as an advertisement, or "ad" or advert for short. Commercial ads seek to generate increased consumption of their products or services through "branding", which associates a product name or image with certain qualities in the minds of consumers. On the other hand, ads that intend to elicit an immediate sale are known as direct-response advertising.
Non-commercial entities that advertise more than consumer products or services include political parties, interest groups, religious organizations and governmental agencies. Non-profit organizations may use free modes such as a public service announcement. Advertising may help to reassure employees or shareholders that a company is viable or successful. Modern advertising originated with the techniques introduced with tobacco advertising in the 1920s, most with the campaigns of Edward Bernays, considered the founder of modern, "Madison Avenue" advertising. Worldwide spending on advertising in 2015 amounted to an estimated US$529.43 billion. Advertising's projected distribution for 2017 was 40.4% on TV, 33.3% on digital, 9% on newspapers, 6.9% on magazines, 5.8% on outdoor and 4.3% on radio. Internationally, the largest advertising-agency groups are Dentsu, Omnicom, WPP. In Latin, advertere means "to turn towards". Egyptians used papyrus to make sales messages and wall posters. Commercial messages and political campaign displays have been found in the ruins of Pompeii and ancient Arabia.
Lost and found advertising on papyrus was common in ancient ancient Rome. Wall or rock painting for commercial advertising is another manifestation of an ancient advertising form, present to this day in many parts of Asia and South America; the tradition of wall painting can be traced back to Indian rock art paintings that date back to 4000 BC. In ancient China, the earliest advertising known was oral, as recorded in the Classic of Poetry of bamboo flutes played to sell confectionery. Advertisement takes in the form of calligraphic signboards and inked papers. A copper printing plate dated back to the Song dynasty used to print posters in the form of a square sheet of paper with a rabbit logo with "Jinan Liu's Fine Needle Shop" and "We buy high-quality steel rods and make fine-quality needles, to be ready for use at home in no time" written above and below is considered the world's earliest identified printed advertising medium. In Europe, as the towns and cities of the Middle Ages began to grow, the general population was unable to read, instead of signs that read "cobbler", "miller", "tailor", or "blacksmith", images associated with their trade would be used such as a boot, a suit, a hat, a clock, a diamond, a horseshoe, a candle or a bag of flour.
Fruits and vegetables were sold in the city square from the backs of carts and wagons and their proprietors used street callers to announce their whereabouts. The first compilation of such advertisements was gathered in "Les Crieries de Paris", a thirteenth-century poem by Guillaume de la Villeneuve. In the 18th century advertisements started to appear in weekly newspapers in England; these early print advertisements were used to promote books and newspapers, which became affordable with advances in the printing press. However, false advertising and so-called "quack" advertisements became a problem, which ushered in the regulation of advertising content. Thomas J. Barratt of London has been called "the father of modern advertising". Working for the Pears Soap company, Barratt created an effective advertising campaign for the company products, which involved the use of targeted slogans and phrases. One of his slogans, "Good morning. Have you used Pears' soap?" was famous in its day and into the 20th century.
Barratt introduced many of the crucial ideas that lie behind successful advertising and these were circulated in his day. He stressed the importance of a strong and exclusive brand image for Pears and of emphasizing the product's availability through saturation campaigns, he understood the importance of reevaluating the market for changing tastes and mores, stating in 1907 that "tastes change, fashions change, the advertiser has to change with them. An idea, effective a generation ago would fall flat and unprofitable if presented to the public today. Not that the idea of today is always better than the older idea, but it is different – it hits the present taste."As the economy expanded across the world during the 19th century, advertising grew alongside. In the United States, the success of this advertising format led to the growth of mail-order advertising. In June 1836, French newspaper La Presse was the first to include paid advertising in its pages, allowing it to lower its price, extend its readership and increase its profitability and the formula was soon copied by all titles.
Around 1840, Volney B. Palmer established the roo
Defamation, vilification, or traducement is the communication of a false statement that harms the reputation of, depending on the law of the country, an individual, product, government, religion, or nation. Under common law, to constitute defamation, a claim must be false and must have been made to someone other than the person defamed; some common law jurisdictions distinguish between spoken defamation, called slander, defamation in other media such as printed words or images, called libel. False light laws protect against statements which are not technically false, but which are misleading. In some civil law jurisdictions, defamation is treated as a crime rather than a civil wrong; the United Nations Human Rights Committee ruled in 2012 that the libel law of one country, the Philippines, was inconsistent with Article 19 of the International Covenant on Civil and Political Rights, as well as urging that "State parties should consider the decriminalization of libel". In Saudi Arabia, defamation of the state, or a past or present ruler, is punishable under terrorism legislation.
A person who defames another may be called a "defamer", "libeler", "slanderer", or a "famacide". The term libel is derived from the Latin libellus; as of 2017, at least 130 UNESCO Member States retained criminal defamation laws. In 2017, the Organization for Security and Cooperation in Europe Office of the Representative on Freedom of the Media issued a report on criminal defamation and anti-blasphemy laws among its Member States, which found that defamation is criminalized in nearly three-quarters of the 57 OSCE participating States. Many of the laws pertaining to defamation include specific provisions for harsher punishment for speech or publications critical of heads of state, public officials, state bodies and the State itself; the OSCE report noted that blasphemy and religious insult laws exist in around one third of OSCE participating States. In Africa, at least four Member States decriminalized defamation between 2012 and 2017; the ruling by the African Court of Human and Peoples’ Rights in Lohé Issa Konaté v. the Republic of Burkina Faso set a precedent in the region against imprisonment as a legitimate penalty for defamation, characterizing it as a violation of the African Charter on Human and Peoples’ Rights, the International Covenant on Civil and Political Rights and the treaty of the Economic Community of West African States.
Countries in every region have moved to advance the criminalization of defamation by extending legislation to online content. Cybercrime and anti-terrorism laws passed throughout the world have led to bloggers appearing before courts, with some serving time in prison; the United Nations, OSCE, Organisation of American States and African Commission on Human and Peoples’ Rights Special Rapporteurs for Freedom of Expression stated in a joint declaration in March 2017 that ‘general prohibitions on the dissemination of information based on vague and ambiguous ideas, including "false news" or "non-objective information", are incompatible with international standards for restrictions on freedom of expression...and should be abolished.’ The common law origins of defamation lie in the torts of "slander" and "libel", each of which gives a common law right of action. Defamation is the general term used internationally, is used in this article where it is not necessary to distinguish between "slander" and "libel".
Libel and slander both require publication. The fundamental distinction between libel and slander lies in the form in which the defamatory matter is published. If the offending material is published in some fleeting form, as by spoken words or sounds, sign language, gestures or the like it is slander. Libel is defined as defamation by written or printed words, pictures, or in any form other than by spoken words or gestures; the law of libel originated in the 17th century in England. With the growth of publication came the growth of libel and development of the tort of libel. An early example of libel is the case of John Peter Zenger in 1735. Zenger was hired to publish New York Weekly Journal; when he printed another man's article that criticized William Cosby, British Royal Governor of Colonial New York, Zenger was accused of seditious libel. The verdict was returned as Not Guilty on the charge of seditious libel, because it was proven that all the statements Zenger had published about Cosby had been true, so there was not an issue of defamation.
Another example of libel is the case of New York Times Sullivan. The U. S. Supreme Court overruled a State court in Alabama that had found The New York Times guilty of libel for printing an advertisement that criticized Alabama officials for mistreating student civil rights activists. Though some of what The Times printed was false, the Court ruled in its favor, saying that libel of a public official requires proof of actual malice, defined as a "knowing or reckless disregard for the truth". There are several things. In the United States, a person must prove that 1) the statement was false, 2) caused harm, 3) was made without adequate research into the truthfulness of the statement; these steps are for an ordinary citizen. For a celebrity or public official, a person must prove the first three steps, that the statement was made with the intent to do harm or with reckless disregard for the truth, specifically referred to as "actual malice". At one time, the honour of peers was protected
Morality is the differentiation of intentions and actions between those that are distinguished as proper and those that are improper. Morality can be a body of standards or principles derived from a code of conduct from a particular philosophy, religion or culture, or it can derive from a standard that a person believes should be universal. Morality may be synonymous with "goodness" or "rightness". Moral philosophy includes metaethics, which studies abstract issues such as moral ontology and moral epistemology, normative ethics, which studies more concrete systems of moral decision-making such as deontological ethics and consequentialism. An example of normative ethical philosophy is the Golden Rule, which states that: "One should treat others as one would like others to treat oneself."Immorality is the active opposition to morality, while amorality is variously defined as an unawareness of, indifference toward, or disbelief in any particular set of moral standards or principles. Ethics is the branch of philosophy.
The word "ethics" is "commonly used interchangeably with'morality,' and sometimes it is used more narrowly to mean the moral principles of a particular tradition, group, or individual." Certain types of ethical theories deontological ethics, sometimes distinguish between ethics and morals: "Although the morality of people and their ethics amounts to the same thing, there is a usage that restricts morality to systems such as that of Immanuel Kant, based on notions such as duty and principles of conduct, reserving ethics for the more Aristotelian approach to practical reasoning, based on the notion of a virtue, avoiding the separation of'moral' considerations from other practical considerations." In its descriptive sense, "morality" refers to personal or cultural values, codes of conduct or social mores from a society that provides these codes of conduct in which it applies and is accepted by an individual. It does not connote objective claims of right or wrong, but only refers to that, considered right or wrong.
Descriptive ethics is the branch of philosophy. In its normative sense, "morality" refers to whatever is right or wrong, which may be independent of the values or mores held by any particular peoples or cultures. Normative ethics is the branch of philosophy. Philosophical theories on the nature and origins of morality are broadly divided into two classes: Moral realism is the class of theories which hold that there are true moral statements that report objective moral facts. For example, while they might concede that forces of social conformity shape individuals' "moral" decisions, they deny that those cultural norms and customs define morally right behavior; this may be the philosophical view propounded by ethical naturalists, however not all moral realists accept that position. Moral anti-realism, on the other hand, holds that moral statements either fail or do not attempt to report objective moral facts. Instead, they hold that moral sentences are either categorically false claims of objective moral facts.
Some forms of non-cognitivism and ethical subjectivism, while considered anti-realist in the robust sense used here, are considered realist in the sense synonymous with moral universalism. For example, universal prescriptivism is a universalist form of non-cognitivism which claims that morality is derived from reasoning about implied imperatives, divine command theory and ideal observer theory are universalist forms of ethical subjectivism which claim that morality is derived from the edicts of a god or the hypothetical decrees of a rational being, respectively. Celia Green made a distinction between territorial morality, she characterizes the latter as predominantly negative and proscriptive: it defines a person's territory, including his or her property and dependents, not to be damaged or interfered with. Apart from these proscriptions, territorial morality is permissive, allowing the individual whatever behaviour does not interfere with the territory of another. By contrast, tribal morality is prescriptive, imposing the norms of the collective on the individual.
These norms will be arbitrary, culturally dependent and'flexible', whereas territorial morality aims at rules which are universal and absolute, such as Kant's'categorical imperative' and Geisler's graded absolutism. Green relates the development of territorial morality to the rise of the concept of private property, the ascendancy of contract over status; some observers hold that individuals apply distinct sets of moral rules to people depending on their membership of an "in-group" or an "out-group". Some biologists and evolutionary psychologists believe this in-group/out-group discrimination has evolved because it enhances group survival; this belief has been confirmed by simple computational models of evolution. In simulations this discrimination can result in both unexpected cooperation towards the in-group and irrational hostility towards the out-group. Gary R. Johnson and V. S. Falger have argued that nationalism an
An audit is a systematic and independent examination of books, statutory records and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. It attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society"; the auditor perceives and recognises the propositions before them for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement, communicated through their audit report. Any subject matter may be audited. Auditing is a safeguard measure since ancient times. Audits provide third party assurance to various stakeholders that the subject matter is free from material misstatement; the term is most applied to audits of the financial information relating to a legal person.
Other areas which are audited include: secretarial & compliance audit, internal controls, quality management, project management, water management, energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management and the governance process over the subject matter; the word audit is derived from a Latin word "audire" which means "to hear". During the medieval times when manual book-keeping was prevalent, auditors in Britain used to hear the accounts read out for them and checked that the organisation's personnel were not negligent or fraudulent. Moyer identified. Chatfield documented that early United States auditing was viewed as verification of bookkeeping detail. An information technology audit, or information systems audit, is an examination of the management controls within an Information technology infrastructure; the evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, operating to achieve the organization's goals or objectives.
These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement. Due to strong incentives to misstate financial information, auditing has become a legal requirement for many entities who have the power to exploit financial information for personal gain. Traditionally, audits were associated with gaining information about financial systems and the financial records of a company or a business. Financial audits are performed to ascertain the validity and reliability of information, as well as to provide an assessment of a system's internal control; as a result of this, a third party can express an opinion of the person / organisation / system in question. The opinion given on financial statements will depend on the audit evidence obtained. Due to constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, statistical sampling is adopted in audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements – a concept influenced by both quantitative and qualitative factors.
But the argument that auditing should go beyond just true and fair is gaining momentum. And the US Public Company Accounting Oversight Board has come out with a concept release on the same. Cost accounting is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labor or other items of cost. In simple words, the term, cost audit means a systematic and accurate verification of the cost accounts and records, checking for adherence to the cost accounting objectives. According to the Institute of Cost and Management Accountants, cost audit is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."In most nations, an audit must adhere to accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements or other subjects on which the auditor expresses an opinion.
The audit must therefore be accurate, containing no additional misstatements or errors. In the US, audits of publicly traded companies are governed by rules laid down by the Public Company Accounting Oversight Board, established by Section 404 of the Sarbanes–Oxley Act of 2002; such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must express an opinion on the effectiveness of a company's internal control over financial reporting, in accordance with PCAOB Auditing Standard No. 5. There are new types of integrated auditing becoming available that use unified compliance material. Due to the increasing number of regulations and need for operational transparency, organizations are adopting risk-based audits that can cover multiple regulations and standards from a single audit event; this is a new but necessary approach in some sectors to ensure that all the necessary governance requirements can be met without duplicating effort from both audit and audit hosting resources.
The purpose of an assessment is to calculate a value for it. Although the process of producing an assessment may involve an audit