[Submit Cover Page]
Introduction
Organizations that behave ethically are more apt to earn the trust of their customers, employees, and stockholders…
[Complete “Introduction” paragraph]
Background
As a publicly-traded corporation, Adelphia, Inc. was one of the largest providers of cable services in the United States. After the company went public, it was learned that the company had materially misrepresented its audited financial statements by failing to disclose billions of dollars in debt. To make matters worse, the company’s independent auditors were found to have been complicit in the fraudulent activity, helping the company to conceal the lavish personal expenditures of the Rigas family.
[Insert section heading here]
The first major ethical problem raised by the Adelphia case relates to the manipulation of Adelphia’s financial statements. John Rigas and his sons routinely “cooked the books,” purposefully inflating earnings in an effort to meet shareholders’ earnings expectations, and to demonstrate the company’s earnings power to prospective investors. Fearful of a plunge in
stock price or defaulting on its creditor agreements, Adelphia executives would hold secret meetings at the end of each quarter to discuss the company’s financial results (Grant, 2004). When Adelphia’s quarterly numbers were out of line with creditors’ covenants, employees were tasked with making arbitrary adjustments to the accounting records, inflating the company’s revenues and reducing its expenses, ultimately bringing the numbers back into alignment with creditors’ expectations (insert Meier in-text citation).
Unfortunately, Adelphia’s fraudulent accounting practices went undetected by the company’s auditors, who failed to ensure that the company’s financial statements accurately reflected the company’s true financial position (Barlaup – insert in-text citation). For instance, the funds owed the company by the Rigas family went undisclosed in the statements, because the management at Adelphia deemed such disclosure as being “unnecessary” (Barlaup et al., 2009). Given that Adelphia was a publicly traded company, the purposeful non-disclosure caused potential investors to rely on financial records that were grossly misleading. The inevitable result was the investors continued to inject money into a company that had all the appearances of profitability and sustained growth, but that was, in reality, rapidly becoming insolvent. Moreover, lending institutions also relied on the “independently-audited” financial statements, and they were more than eager to loan the company money, given Adelphia’s presumed state of financial “profitability.”
[Insert section heading here]
The second ethical problem in this case relates to the Rigas family’s use of publicly-held corporate funds as a personal “piggy bank.” The Rigases used the company jet for personal reasons (without approval of the Board of Directors), on one occasion flying to Africa for a safa ...
1. [Submit Cover Page]
Introduction
Organizations that behave ethically are more apt to earn
the trust of their customers, employees, and stockholders…
[Complete “Introduction” paragraph]
Background
As a publicly-traded corporation, Adelphia, Inc. was one
2. of the largest providers of cable services in the United States.
After the company went public, it was learned that the company
had materially misrepresented its audited financial statements
by failing to disclose billions of dollars in debt. To make
matters worse, the company’s independent auditors were found
to have been complicit in the fraudulent activity, helping the
company to conceal the lavish personal expenditures of the
Rigas family.
[Insert section heading here]
The first major ethical problem raised by the Adelphia case
relates to the manipulation of Adelphia’s financial statements.
John Rigas and his sons routinely “cooked the books,”
purposefully inflating earnings in an effort to meet
shareholders’ earnings expectations, and to demonstrate the
company’s earnings power to prospective investors. Fearful of a
plunge in
stock price or defaulting on its creditor agreements, Adelphia
executives would hold secret meetings at the end of each
quarter to discuss the company’s financial results (Grant, 2004).
When Adelphia’s quarterly numbers were out of line with
creditors’ covenants, employees were tasked with making
arbitrary adjustments to the accounting records, inflating the
company’s revenues and reducing its expenses, ultimately
bringing the numbers back into alignment with creditors’
expectations (insert Meier in-text citation).
Unfortunately, Adelphia’s fraudulent accounting practices
went undetected by the company’s auditors, who failed to
ensure that the company’s financial statements accurately
reflected the company’s true financial position (Barlaup – insert
in-text citation). For instance, the funds owed the company by
the Rigas family went undisclosed in the statements, because
the management at Adelphia deemed such disclosure as being
“unnecessary” (Barlaup et al., 2009). Given that Adelphia was a
publicly traded company, the purposeful non-disclosure caused
3. potential investors to rely on financial records that were grossly
misleading. The inevitable result was the investors continued to
inject money into a company that had all the appearances of
profitability and sustained growth, but that was, in reality,
rapidly becoming insolvent. Moreover, lending institutions also
relied on the “independently-audited” financial statements, and
they were more than eager to loan the company money, given
Adelphia’s presumed state of financial “profitability.”
[Insert section heading here]
The second ethical problem in this case relates to the Rigas
family’s use of publicly-held corporate funds as a personal
“piggy bank.” The Rigases used the company jet for personal
reasons (without approval of the Board of Directors), on one
occasion flying to Africa for a safari (Markon & Frank, 2002).
On another, one of John Rigas’ sons used
a corporate jet to pick up an actress friend of his (Grant, Young,
& Nuzum, 2004). The former CFO claimed that Adelphia’s
funds were used by one of Rigas’ sons to buy a condominium,
and to build a $13M golf course (Grant et al., 2004). In another
incident, the corporate jet was used to ship a Christmas tree
from Pennsylvania to New York. The tree was not the right size,
and a second tree was jetted to the daughter – the cost of the
two trips to Adelphia shareholders was $10,000 (Stern - insert
in-text citation).
[Insert section heading here]
In duty ethics, it is the action or behavior itself that
determines whether that action or behavior is right or wrong –
and not the outcome or consequences of that action(Alexander
& Moore – insert in-text citation). For example, most would
agree that people have a duty not to steal. In duty ethics, is the
act of stealing that is deemed to be unethical – and not the
outcome or consequences that may arise because someone has
stolen something. Beyond the nature of the act itself, duty
ethics is also focused on the rights of other individuals – that is,
the rights of individuals take precedence no matter how good
4. the outcome may be (Alexander & Moore, 2012). For example,
while an individual has a duty not to steal from a property
owner, the property owner has a reciprocal – and inherent –
right not to be stolen from.
The renowned philosopher Immanuel Kant is well known
for his Categorical Imperative, which generally states that a
given act is ethical only if we can will that act to be
universally-acceptable (Johnson, 2008). In other words, if we
cannot say that we would want everyone to act or behave in a
certain way – and at all times – then that act or behavior is not
ethical. Stealing is wrong because none of us would want to live
in a world in which stealing was universally acceptable, simply
because such a world would be filled with chaos and
unpredictability (nor could anyone safely own property). For
this reason, duty ethics would consider stealing to be wrong –
because stealing is universally held to be wrong.
[Insert section heading here]
If we are to apply duty ethics to the Adelphia case, we will
find that the Rigas family acted unethically. First, Rigas had a
duty to safeguard the money invested by the company’s
shareholders. Conversely, the shareholders at Adelphia had a
right to expect that Rigas would use their money only for
purposes of running the business. Kant’s Categorical Imperative
would say Rigas’ use of company money for personal use was
unethical, simply because we would not wish to live in a world
in which company executives could freely use stockholders’
money for personal use.
Of course, had Rigas truthfully disclosed the magnitude of
the company’s debt, potential investors would have been apt to
invest their funds elsewhere. As is true of Rigas’ use of
company funds for his personal use, Rigas’ lack of disclosure
was unethical because he chose to contravene his duty to
disclose all of the company’s debt, and to hide the true value of
the company from possible investors. Immanuel Kant would say
that Rigas acted unethically because we would not want to live
in a world in which the falsification of the accounting records
5. of publicly-held companies was universally-held to be an
acceptable practice.
Conclusion
[Write Conclusion paragraph]
In summary…
References
Grant, P., Young, S., & Nuzum, C. (2004, March 2). Executives
on trial: Prosecutors say Rigases stole from Adelphia;
Founding family is accused of a long list of abuses as the fraud
case begins. Wall Street Journal, C.4. Retrieved from ProQuest.
Markon, J., & Frank, R. (2002, July 25). Adelphia officials are
arrested, charged with ‘massive’ fraud – three in the Rigas
family, two other executives held, accused of mass looting.
The Wall Street Journal, A.3. Retrieved from ProQuest.
Alexander, L., & Moore, M. (2012). Deontological ethics.
Stanford Encyclopedia of Philosophy. Retrieved from
http://plato.stanford.edu/entries/ethics-deontological/
Stern, C. (2004, Mar 02).Fraud trial begins for Adelphia's
founding family. The Washington Post. Retrieved from
ProQuest.
Barlaup, K., Hanne, I.D., & Stuart, I. (2009). Restoring trust in
auditing: Ethical discernment and the Adelphia scandal.
Managerial Auditing Journal, 24(2), 183-203. Retrieved from
ProQuest.
Johnson, R. (2008, April 6). Kant’s moral philosophy. Stanford
Encyclopedia of Philosophy. Retrieved from
http://plato.stanford.edu/entries/kant-moral/#CatHypImp
6. Grant, P. (2004, May 19). Adelphia insider tells of culture of
lies at firm; Government's star witness says manipulation
of reports began soon after company went public. Wall Street
Journal, C.1. Retrieved from ProQuest.
Meier, B. (2004, May 05). Witness tells of dual accounting at
Adelphia. New York Times, C.4. Retrieved from ProQuest.
Student Guide to Writing
a High-Quality Academic Paper
Follow these guidelines when writing academic papers,
including your Trident University Case and SLP assignments.
ssential part of a
university
education.
share
your knowledge and ideas with others, including your
professors.
-quality papers that are:
ically argued
7. 2
The basic structure of an academic paper includes:
1. Cover page
2. Introduction
3. Body of the paper (which may have
subsections)
4. Conclusion
5. Reference page
3
include the:
▪ University name
▪ Student’s name
▪ Assignment title
▪ Course number and name
▪ Professor’s name
▪ Date
g the assignment
8. instructions
(tasks and/or questions) to the bottom of the cover page to help
students make sure they have addressed each part of the
assignment.
4
Trident University
Student’s Name
Module 1 Case Assignment
Course Number: Course Name
Professor’s Name
Date
5
In the introduction, provide a brief, clear overview of:
1. Each problem or issue that you will discuss
2. The solution to the problem(s) or your response to the
issue(s)
3. How you will prove or demonstrate that your solution or
response is correct
9. Tip: Try writing the body of your paper first. Then come back
and write the introduction once you know what your paper is
about.
6
e
problem(s) or
your response to the issue(s) raised in the assignment.
begin by
creating a quick outline:
▪ Depending on the length of the paper, 3–6 main points should
be
plenty.
▪ If a point is complex, it may have 2 or 3 sub-points. Jot those
down as
well.
▪ Which point needs to be made first because it provides a
basis for the points that follow?
▪ For example, “Point A leads to point B, which leads to point
C,
and when A, B, and C are considered together they mean that
the solution is point D.”
10. 7
Example of the structure of a Case Assignment that requires 4
pages of text
(not including the cover page, and not including a reference
page for assignments that require one):
8
Main Sections Points Sub-points Page # # of Paragraphs
Cover Page
Introduction 1 1
Body of Paper Point A 1 1
" Point B 2 1
" Sub-point 1 2 1
" Sub-point 2 3 1
" Point C 3 1
" Point D 4 2
Conclusion 4 1
Reference Page
In the body of your paper:
points
and sub-points in your discussion and to better organize
sections and
subsections.
11. -point a short name that tells your
reader what
that section is about. Use those names for your headings.
-to” guide to headings with links to
examples and
instructions: http://blog.apastyle.org/apastyle/2011/04/how-to-
use-five-
levels-of-heading-in-an-apa-style-paper.html
t or sub-point in each paragraph.
-
division
undergraduate or master’s-level assignments), it may take 2 or 3
paragraphs to fully develop and support a point.
9
http://blog.apastyle.org/apastyle/2011/04/how-to-use-five-
levels-of-heading-in-an-apa-style-paper.html
http://blog.apastyle.org/apastyle/2011/04/how-to-use-five-
levels-of-heading-in-an-apa-style-paper.html
In the body of your paper:
tely 3–5
sentences. (Note: A
single sentence is not a paragraph. Break long sentences into 2
or 3 shorter ones.)
12. n, elaborate, and
support your point
(see section on Supporting Your Points that begins on the next
slide)
sources that provide
the foundation for your solutions and/or responses. How to do
this will be discussed
on the next slide.
10
Supporting Your Points
academic
paper differ from other types of writing—for example, a short
story, a blog,
a newspaper article, a business letter, or an e-mail message?
that you make
that is based on someone else’s ideas.
13. ed through citations and references.
(References are
discussed beginning on Slide 17.) Citations appear within the
paper itself
wherever you draw upon another person’s ideas or another
source of
information. References are listed on a separate page at the end
of your
paper.
can look up
the sources of your support and read them for himself or
herself.
name and the
date of publication of the author’s work, for example, “In a
study of K–12
education, Jones (2013) found that…”
11
Citation Examples
performance is large
classroom size.
14. (Jones, 2007).
in alphabetical order
at the end of the sentence:
that large classroom size decreases student
performance
(Adams, 2005; Jones, 2007; Smith, 2008).
last names in the
citation at the end of the sentence, like this: (Smith, Adams, &
Jones, 2006).
see this example:
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
12
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
15. http://www.apastyle.org/learn/faqs/web-page-no-author.aspx
Do not spell out the titles and publication details of your
sources in the body of your
paper. Instead, provide a short citation, and add a full reference
with the publication details
in your reference list. Interested readers can then find the
details about the article in your
reference list at the end of your paper.
Wrong:
Separate Worlds of Academic and
Practitioner Periodicals in Human Resource Management”
written by Sara Rynes, Tamara
Giluk, and Kenneth Brown, which was published in the
Academy of Management Journal
(2007) Vol 50, No.5, 987-1008. They studied the gap between
academic and practitioner
knowledge.
sources in the text.
Right (two different ways):
1. Rynes, Giluk, and Brown (2007) found a gap between
academic and practitioner knowledge.
referred to as an “in-text citation” and
includes just the authors’ last names and year of publication.
2. A gap was found between academic and practitioner
knowledge (Rynes, Giluk, & Brown,
2007).
16. parentheses. This is called a
“parenthetical citation.” In this type of citation, use an
ampersand (&) instead of “and.”
13
When should you cite a source?
concepts of others
sources that you read
a “quotation.”
follow the quote with a
parenthetical citation that includes:
▪ The name(s) of the author(s)
▪ The year of publication
▪ The page number the quote was taken from in the original
source—
for example:
“Academic and practitioner periodicals in human resource
management are
worlds apart” (Rynes, Giluk, & Brown, 2010, p. 992).
17. from the text of
your report by single spacing and by indenting from the both
right and left margin.
This is called an “offset quote.”
14
Provide Support for Each of Your Points
recognizes the contributions that
others have made to knowledge.
use is necessary for at least four
reasons:
that you used to support your
points.
sources of knowledge and the work of
others.
your sources or indicate
direct quotes with quotation marks, the reader will attribute it to
you by default.
ating material from outside
sources (whether direct quotes or
paraphrasing) without proper identification or citation is a form
of plagiarism. Never
represent the work of another as your own.
18. sm
and how to avoid it (students are
strongly encouraged to study it carefully):
University Libraries, University of Missouri (n.d.). Plagiarism
Tutorial. Retrieved March 1,
2013, at http://lib.usm.edu/legacy/plag/plagiarismtutorial.php
15
http://lib.usm.edu/legacy/plag/plagiarismtutorial.php
that you discussed in the body of your paper, including the most
important points you made and how they relate to your overall
conclusion.
16
19. alphabetical list of the
sources that you used to write your paper.
citation in your paper.
Provide only one reference for each source no matter how many
times you cite it in
your paper.
readers can find the
source):
▪ Author’s last name, first initial, middle initial
▪ Year of publication
▪ Title of the article, book, or Web page
▪ Title of the publication where the article was found (If the
article is from a
journal or newspaper, include the volume and issue number, and
the pages
where the article is located.)
17
Reference section formats for different types of sources:
20. ith no date:
date). Title of the article. Retrieved
X date from http://
indented five spaces):
Dvoretsky, D. P. (n.d.). History: Pavlov Institute of Physiology
of the Russian Academy of
Sciences. Retrieved March 1, 2013, from
http://www.infran.ru/history_eng.htm
Newspaper Title. Retrieved X
date from http://
indented five spaces):
Hilts, P. J. (1999, February 16). In forecasting their emotions,
most people flunk out. The New
York Times. Retrieved March 1, 2013, from
http://www.nytimes.com
Article title. Journal Title, vol.
#(issue #), page numbers where the article was found.
the reference
are indented five spaces):
Shapiro, D., Kirkman, B., & Courtney, H. (2007). Perceived
causes and solutions of the
translation problem in management research. Academy of
21. Management Journal, 50(2),
249-266.
ublication year). Book Title. Location:
Publisher.
Capstone Publishing, Ltd.
18
http://www.infran.ru/history_eng.htm
http://www.nytimes.com/
http://www.nytimes.com/
http://www.nytimes.com/
Reference Page Example
References
Allen, G. (1998). Motivating Supervision. Retrieved March 1,
2013, from:
http://www.businessballs.com/mcgregoryxytheorydiagrm.pdf
Chapman, A. (n.d.). Adam’s Equity Theory. Retrieved March 1,
2013, from:
http://www.businessballs.com/adamsequitytheory.htm
Chapman, A. (n.d.). Herzberg’s Motivation Theory. Retrieved
June 1, 2009, from:
http://www.businessballs.com/herzberg.htm
Dreyfack, R. (2004, May). Personalizing productivity.
Supervision, 65(5), 20-22.
22. Shapiro, D., Kirkman, B., & Courtney, H. (2007). Perceived
causes and solutions of the
translation problem in management research. Academy of
Management
Journal, 50(2), 249-266.
Notes:
no
publication date available.
subsequent line in that
same reference is indented 5 spaces (one tab stop).
first author of each
work. 19
http://www.businessballs.com/mcgregoryxytheorydiagrm.pdf
http://www.businessballs.com/mcgregoryxytheorydiagrm.pdf
http://www.businessballs.com/mcgregoryxytheorydiagrm.pdf
http://www.businessballs.com/adamsequitytheory.htm
http://www.businessballs.com/adamsequitytheory.htm
http://www.businessballs.com/adamsequitytheory.htm
http://www.businessballs.com/herzberg.htm
http://www.businessballs.com/herzberg.htm
http://www.businessballs.com/herzberg.htm
when you have
supplemental
material (e.g., a chart, table, diagram, or picture) that you refer
to in your
paper.
23. assignment.
and identified
with capital letters (e.g., Appendix A).
the appendix
label.
the page, as in
the example below:
Appendix A
Workflow Diagram
20
format,” they are referring to
the Publication Manual of the American Psychological
Association, Sixth Edition.
writing academic
papers (MLA is another)
and includes extensive details about how to format citations and
references.
24. recommended for Trident University
master’s and undergraduate students.
academic scholars to follow.
are two excellent resources:
links and tutorials at the
bottom of the Web page)
(http://owl.english.purdue.edu/owl/resource/560/01/)
contains extensive, detailed guidance not only on APA format,
but also on general
writing, job search writing, and research writing (see the tabs at
the top of the Web
page).
21
http://www.apastyle.org/
http://www.apastyle.org/
http://owl.english.purdue.edu/owl/resource/560/01/
http://owl.english.purdue.edu/owl/resource/560/01/
http://owl.english.purdue.edu/owl/resource/560/01/
Set up your paper as follows:
25. -inch margins on all four sides.
-point type throughout; don’t use different type sizes.
-space the text throughout the paper, including the
reference page.
graphs or between
headings and paragraphs.
becomes too distracting for your reader.
22
Before you submit your assignment:
-read the assignment instructions and make sure you
addressed
each one in your paper.
submitting
your assignment.
and paragraph
structure, invite a classmate or colleague with strong English
writing skills
to proofread your work prior to submission. This process will
improve your
26. writing skills.
writing guidance
and examples.
and editing are
iterative processes
that take ongoing practice, feedback, refinement, and attention
to detail—
even for the best writers. Your writing will improve as you
advance through
the program!
23
24
Slide Number 1Developing Your Academic Writing StyleBasic
Structure of a Well-Written PaperBasic Structure: 1. Cover
PageBasic Structure: 1. Cover Page ExampleBasic Structure: 2.
IntroductionBasic Structure: 3. Body of the PaperBasic
Structure: 3. Body of the PaperBasic Structure: 3. Body of the
PaperBasic Structure: 3. Body of the PaperBasic Structure: 3.
Body of the PaperBasic Structure: 3. Body of the PaperBasic
Structure: 3. Body of the PaperBasic Structure: 3. Body of the
PaperBasic Structure: 3. Body of the PaperBasic Structure: 4.
ConclusionBasic Structure: 5. ReferencesBasic Structure: 5.
ReferencesBasic Structure: 5. ReferencesAppendicesThe Basics
of “APA Style”The Basics of “APA Style”Finalizing Your
PaperSlide Number 24