Financial Accounting Theory Standards Board

Question: Examine about the Financial Accounting Theory Standards Board. Answer: Presentation: Immaterial resources are significant piece of the advantage structure of any organization. It very well may be characterized as the recognizable non-financial resources that can't be seen, contacted or genuinely estimated. An immaterial resource can be made or obtained. There is ascribed an incentive to any elusive resource (Deegan 2013). These benefits offer valuable help for an organization to proceed with its business adequately. Generosity, licenses, licenses, RD, copyrights and significantly more are instances of impalpable resources. Australian Accounting Standards Board (AASB) characterized immaterial resource detailing standard in the 138 piece of the announcing standard. This task talks about the consistence of AASB 138 in the yearly report of two Australian monster organizations Woolworth and Telstra. Woolworth is a grocery store and Telstra is a media transmission organization. The impalpable resource report examination of Woolworth is in the initial segment and the investigation of Telstras immaterial resource report is in the second. The examination is finished by AASB. Survey of Woolworths and Telstras Financial Report on Intangible Assets: Woolworths 2016 Annual Report Analysis: Woolworths 2016 yearly report on elusive resources comprises of altruism, brand names, alcohol and gaming licenses and others. They ordered their elusive resources in four gatherings: altruism, brand names, alcohol and gaming licenses and others. Their elusive resources ID fits in with Australian Accounting Standards Boards (AASB) number 138 standard in regards to exposure of immaterial resources in the monetary report (Yao and Hu 2013). The advantages referenced in the report as elusive resources in the money related report are recognizable, have some worth, ailing in physical substance, non-fiscal, controllable and convey future monetary advantages. These advantages are not elusive resources in the extent of other norm, budgetary resources according to AASB 132 (Steenkamp and Steenkamp 2016), investigation or assessment resources according to AASB or consumption on improvement and extraction of oil, minerals and related sources. Each immaterial resource has a helpful life. Reasonable worth is dispensed to them. These advantages can be sold, isolated, moved, leased or traded independently or with another benefit. A considerable lot of these benefits emerge from lawful or legally binding rights. The expenses of these benefits are determined precisely. There are no inside produced impalpable resources in the report in the elusive resource area. The Cost Model and Revaluation Model are utilized for valuation of the adv antages. The elusive resources with limited helpful lives are appropriately amortized and those with inconclusive valuable lives are tried for hindrance (Russell 2015) in consistence of AASB 136. The report unveils the accompanying data about the companys impalpable resources. Limited or interminable helpful existences of the elusive resources. Utilized amortization technique for an impalpable resource with limited helpful life. Net conveying sum and aggregated amortization at start and end of the period. Conveying sum compromise at start and end of the period. Explanations behind thinking about an impalpable advantage for have an uncertain helpful life. Definite money related report on the Cash Generating Unit gatherings. Woolworths impalpable resource area is very point by point and passes on much data about the organization resources. Being a huge organization, their altruism, diverse brand names, different licenses are of monstrous worth. The report shows that the expense of their immaterial resources is around $6000 million (www.woolworths.com 2016). Telstras 2016 Annual Report Analysis: Telstra is Australia biggest media transmission organization. Their 2016 yearly report contains the accompanying elusive resources: generosity, licenses, programming resources, conceded use and different intangibles. Telstras yearly report is the ideal case of an AASB 138 consistent report. This report secured all the parts of the companys immaterial resources. The whole resource related and the valuation-related data is given to help the client of this data to comprehend (Rindova and Martins 2012). The report records every single elusive resource of the organization barring the immaterial resources which will be appropriate in another norm, monetary resources according to AASB 132, assessment and investigation resources according to AASB 6 and mineral, oil and related assets extraction and improvement consumptions. The impalpable resources definitions incorporate resource, dynamic market, cost, reasonable worth and valuable life. The advantages are effectively recognizable, without physical presence and non-money related in nature. The advantages are going to give benefits in future and their expense can be dependably estimated. The inside created immaterial resources are excluded. The Cost Model and Revaluation Model are utilized for valuation of the advantages. The impalpable resources with limited helpful lives are amortized and the ones with interminable valuable lives are tried for debilitation in agreement to AASB 136. The yearly report unveils the accompanying data about Telstras immaterial resources: Net conveying sum and aggregated amortization at start and end of the period. Compromise of conveying sum at start and end of the period. Strategies for amortization utilized for immaterial resources with limited lives. The announcement of pay that incorporates costs for amortization. Purposes behind considering an advantage having an inconclusive helpful life. Related data about the elusive resources. Appraisal of hindrance. Subtleties of Cash Generating Units and its generosity distribution Estimation of Value being used. Telstras yearly report on impalpable resources contains all the necessary segments as determined in AASB 138 (www.aasb.gov.au 2016). It fits in with that impeccably. All the necessary data can be effortlessly found in this report. Their all out yearly immaterial resource in 2016 is around $10000 million (www.telstra.com 2016)! Correlation of Woolworth and Telstras Intangible Asset Report: The 2016 Annual Report of Woolworth and Telstra are both agreeable with AASBs 138 principles. In any case, there are a few contrasts in the introduction and revelation. Woolworths report is brief; it covers just the fundamental parts of divulgence of elusive resources. There are very few insights concerning the different impalpable resources in subtleties. Numerous factual and numerical information is additionally missing which may be a key bit of the report. Along these lines, initially, Woolworths report on elusive resources is sufficient yet not profoundly point by point. Then again, Telstras report is profoundly itemized in the elusive resources segment. It gives all the numerical and measurable data of the different elusive resources. The client will get a decent gander at the cash stream of different resources. There is likewise a nitty gritty depiction of the immaterial resources and their estimation strategies to help the client in perusing the data appropriately. The amortizations and debilitations are appeared in the correct way for the peruser to comprehend (Arrighetti and Lasagni 2015). Along these lines, in correlation with Woolworth, Telstras report is considerably more instructive and itemized. End: An immaterial resource is a significant piece of any companys resource structure. It improves accounting report strength of the organizations. So the organizations need to give a point by point report about their immaterial resources in their report. The estimations likewise should be appeared to give a nitty gritty numerical view. AASB 138 is the standard for impalpable resource detailing in Australia. The Australian organizations Woolworth and Telstra has effectively consolidated their impalpable resource report in the yearly report of 2016 in consistence with AASB 138. Telstra has received a more detail based way to deal with making the report. Woolworths report is satisfactory. References: Arrighetti, A., Landini, F. furthermore, Lasagni, A., 2015. Impalpable Asset Dynamics and Firm Behaviour.Industry and Innovation,22(5), pp.402-422. Deegan, C., 2013.Financial bookkeeping hypothesis. McGraw-Hill Education Australia. Rindova, V.P. furthermore, Martins, L.L., 2012. Show me the cash: A multidimensional point of view on notoriety as an impalpable asset.The Oxford handbook of corporate notoriety, pp.16-33. Russell, M., 2015. The board motivations to perceive immaterial assets.Accounting Finance. Steenkamp, N. also, Steenkamp, S., 2016. AASB138: Catalyst for administrative choices decreasing R D spending?.Journal of Financial Reporting and Accounting,14(1). www.aasb.gov.au [Accessed on twentieth Sep. 2016] www.telstra.com.au [Accessed on twentieth Sep. 2016] www.woolworths.com.au [Accessed on twentieth Sep. 2016]

Quadrat Summary Essay Example For Students

Quadrat Summary Essay The drum pack is a percussion music instrument made up of different drums and percussion instruments played by one individual the most widely recognized standard drum unit utilized today comprises of a scope of drums and cymbals the high tom, mid tom, floor tom, catch drum, bass, hey cap, ride and the accident. The drum pack is an instrument that doesn't deliver a tune yet for the most part goes nearby different instruments that can make a tune. drummers additionally frequently broaden their units, including different drums and regularly pitched percussion instruments, for example, cowbells. history The drum unit began in 1865 toward the finish of the american common war in walking groups where different individuals held drums and walked, playing nearby the band. After the american common war finished numerous drummers began to analyze utilizing two drums, a bass and catch, that was know as twofold drumming. Twofold drumming got mainstream in ensembles and theaters and was frequently utilized in move groups where the drummer could sit still. In 1890 numerous drummers picked up pedals for their bass drum so they could play their catch and bass together and all the more proficiently. Around then in america jazz was extremely well known and drummers explored different avenues regarding ad lib and with numerous outsiders going into america they embraced new things to add to their packs, for example, the chinese tom and cymbal that transformed into things that drummers use today. In 1909 the ludwig pedal was made and is incredibly like the pedal we use today with the spring to hold it down and pedal appended, however before that pedals regularly overhung the drum and were difficult to work and cumbersome so the pedal was a major headway. In 1913 as different instruments had no enhancers drummers expected to make their drumming calmer so they utilized brushes that were then known as flyswatters since individuals utilized them to smack flies, this got on and bit by bit turned into its own style. Throughout the years more things were added to the pack, for example, the cymbals and drums became what they are today. Notable players Ringo Starr, the drummer for the notable band the beatles. Chad Smith, the present drummer of the super hot bean stew peppers. John Bonham, the drummer of drove airship. Hip Hop Hip bounce music today once in a while abandons a drum beat or something to that affect. Most melodies incorporate electronic PC created thumps yet can likewise be played on the drum pack. They regularly use applauding sounds or comparable rather than a catch drum and for the most part play rehashed circles of a beat with little varieties. So dreaded and undulated with each drop of blood. The ground protested and shuddered as the elevators folded into the obscure. Each jalt and development sent shudders along her spine while the evil presences remained beneath and watched her. Following her every move and giving her rushes. The tracks squeaked as the beast ventured into the station and sped past her like a grass shearer employed by the demon himself. She beat onto the portions of metal, sparkling in the obscurity and flew along the spine of the earth her heart beating and spouting, hustling the mammoth that sped over her. In a brief instant it was gone into the dark opening, she was unable to see it yet could detect another and prepared herself before her surge and in a similar second as the train hit the air before her she jumped onto the underside of the monster and felt the substantial air hit her at max throttle. Her shroud of silk smoothened out and her ragged looking eyes sparkled in the murkiness before her. At that point she fell, her body bent and squirmed before hitting the floor and she stirred seconds after the fact in the dimness and lurched off go into the despair. Away from the world and the dread and the passage. .ufd7f39bb6be21ea0338f1da23847cff2 , .ufd7f39bb6be21ea0338f1da23847cff2 .postImageUrl , .ufd7f39bb6be21ea0338f1da23847cff2 .focused content zone { min-stature: 80px; position: relative; } .ufd7f39bb6be21ea0338f1da23847cff2 , .ufd7f39bb6be21ea0338f1da23847cff2:hover , .ufd7f39bb6be21ea0338f1da23847cff2:visited , .ufd7f39bb6be21ea0338f1da23847cff2:active { border:0!important; } .ufd7f39bb6be21ea0338f1da23847cff2 .clearfix:after { content: ; show: table; clear: both; } .ufd7f39bb6be21ea0338f1da23847cff2 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; murkiness: 1; change: mistiness 250ms; webkit-change: darkness 250ms; foundation shading: #95A5A6; } .ufd7f39bb6be21ea0338f1da23847cff2:active , .ufd7f39bb6be21ea0338f1da23847cff2:hover { haziness: 1; change: obscurity 250ms; webkit-change: mistiness 250ms; foundation shading: #2C3E50; } .ufd7f39bb6be21ea0338f1da23847cff2 .focused content zone { width: 100%; position: relative; } .uf d7f39bb6be21ea0338f1da23847cff2 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content enrichment: underline; } .ufd7f39bb6be21ea0338f1da23847cff2 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ufd7f39bb6be21ea0338f1da23847cff2 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt span: 3px; box-shadow: none; text dimension: 14px; text style weight: striking; line-tallness: 26px; moz-fringe sweep: 3px; content adjust: focus; content enhancement: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .ufd7f39bb6be21ea0338f1da23847cff2:hover .ctaButton { foundation shading: #34495E!important; } .ufd7f39bb6be21 ea0338f1da23847cff2 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .ufd7f39bb6be21ea0338f1da23847cff2-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ufd7f39bb6be21ea0338f1da23847cff2:after { content: ; show: square; clear: both; } READ: Enjoyment of Music Section Summary EssayAs her paws trudged along the dusty surface, passers by gazed up at her at that point strolled by. The night became darker and she stayed there as still as her shadow. When the roads were abandoned, and night was at its full force, she loosened up her eyes and advanced down into the melancholy of the underground. Her hairs flexed and jerked with the lights glinting and making structures in the puddles that she so dreaded and undulated with each drop of blood. The ground protested and shuddered as the elevators folded into the obscure. Each jalt and development sent shudders along her spin e while the evil spirits remained underneath and watched her. Following her every move and giving her rushes. The tracks squeaked as the beast ventured into the station and sped past her like a grass shearer employed by the fallen angel himself. She beat onto the pieces of metal, gleaming in the dimness and flew along the spine of the earth her heart beating and spouting, dashing the mammoth that sped over her. In a brief instant it was gone into the dark opening, she was unable to see it yet could detect another and prepared herself before her surge and in a similar second as the train hit the air before her she jumped onto the underside of the mammoth and felt the substantial air hit her at max throttle. Her shroud of silk smoothened out and her ragged looking eyes sparkled in the murkiness before her. At that point she fell, her body contorted and squirmed before hitting the floor and she stirred seconds after the fact in the haziness and lurched off go into the unhappiness. Away from the world and the dread and the passage.

How to Write an Illustration Essay

How to Write an Illustration EssayIf you want to learn how to write an illustration essay, it is important that you learn the right way to go about doing so. Illustration essays will require a good deal of thought and research.The reason you need to learn how to write an illustration essay, is because they are some of the most difficult parts of any essay. A good illustration requires the knowledge of how to make use of picture references and using an image in the essay is considered to be the best way to go about doing so. This will help you add to the gist of your essay by using an image in the text.If you want to learn how to write an illustration essay, you must first learn how to draw. You can learn this through learning a computer program, but it is recommended that you first have a degree in drawing or illustration. This will allow you to learn how to use tools such as Adobe Photoshop, and Illustrator in a way that will benefit you. It is important that you do not rush to star t learning this skill; it will take time and work.It is also important that you understand how to understand and draw properly before you begin to write. In the writing section, you will need to understand what exactly you want to express and this means you must know how to express it. Once you have understood this, you can then put in the picture reference.If you want to learn how to write an illustration essay, it is important that you learn the basic styles of illustration. Each style will provide different things to a reader. Many times the first thing that a reader will notice is the picture and the images will provide a good sense of the author's understanding of the subject at hand.Another important thing to understand when learning how to write anillustration essay, is the difference between drawing style and illustration style. The drawing style is the art of taking an image and making it into something that is three dimensional. This will allow you to illustrate what you m ean in the text. Your drawing style should always be related to the style of the text.When you begin to write an illustration, your first step should be to research the subject of the drawing. You need to learn about the subject in order to interpret the drawing correctly. You also need to know the source of the image that you want to use. You should learn how to use a drawing style based on the style of the source material.The illustration drawing style should be determined by the style of the source material. There are many examples of the style of illustration drawing that you can use for reference. Study as many examples as possible before you start to write an illustration essay.

Terrorism in the US - 959 Words

Terrorism is one the most serious hazards to U.S. national interests. Policy makers have used an array of options over the past thirty years to counter terrorism. Counter tactics like strategic planning both political and diplomatic, economic sanctions, and Local law enforcement efforts. None of the tactics have been more controversial than the use of military force. In Large part this is due to that potential threat of casualties of our U. S service men and women, possible deaths of innocent civilians and other subsidiary damage. It is in the U.S military’s scope to defend our country against all enemies foreign and domestic. Even though here may be other ways to prevent terrorism, military force is the most effective. If you train and pay a person or group of people to do a job, you expect it to be done right? This is no different from what’s expected of our military. The task of preventing terrorism is one that falls under their job description. Before 9/11, the Unit ed States and many other nations viewed terrorism as an issue of criminal law enforcement. Efforts to combat terrorism too often focused on post hoc criminal investigations that were designed to develop criminal cases for prosecution. Generally, post hoc criminal investigations often involve interdicting terrorist activity close to the point of attack, or, too frequently, after an attack has occurred, when evidence of offensive conduct and intent naturally is more unequivocal. This approach might beShow MoreRelatedDomestic Terrorism And The Security Of The Us1040 Words   |  5 PagesToday, domestic terrorism is one of the major threats to the national security of the US. Since 9/11, the US intelligence services and law enforcement agencies viewed international terrorism as the major threat to the public security of the US but the threat of domestic terrorism has been underestimated. 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Contradiction Between Morals in Sophocles Antigone Essay

Antigone:nbsp; Contradiction Between Morals nbsp; In Ancient Greece, new ideals surfaced as answers to lifes complicated questions. These new beliefs were centered on the expanding field of science. Man was focused on more than the Gods or heavenly concerns. A government that was ruled by the people was suggested as opposed to a monarchy that had existed for many years. Freedom of religion was encouraged in city-states. These new ideals, though good in intentions, often conflicted with each other creating complex moral dilemmas. Such was the case in Antigone, a play written by Sophocles during this era of change. In the play, Antigone and Creon battle a philosophical war exemplifying the conflict existing in the Greek ideals.†¦show more content†¦An important ideal in Ancient Greece was the belief that the government was to have no control in matters concerning religious beliefs. In Antigones eyes, Creon betrayed that ideal by not allowing her to properly bury her brother, Polynices. She believed that the burial was a relig ious ceremony, and Creon did not have the power to deny Polynices that right. Antigones strong beliefs eventually led her to her death by the hand of Creon. Never, though, did she stop defending what she thought was right. As Creon ordered her to her death, Antigone exclaimed, I go, his prisoner, because I honored those things in which honor truly belongs (Sophocles page #).nbsp; She is directly humiliating Creon by calling his opinions and decisions weak and unjust. She also emphasizes his prisoner, which tells us that Creons decision to capture Antigone was his own, and was not backed up by the majority of the people. She feels that Creon is abusing his power as king and dealing with her task to a personal level. Creons actions are guided by the ideal that states man is the measure of all things. The chorus emphasizes this point during the play by stating that There is nothing beyond (mans) power (Sophocles page #). Creon believes that the good of man comes before the gods. Setting the example using Polynices body left unburied is a symbol of Creons belief. No man who is his countrys enemy shall call himself my friend (Sophocles page #).nbsp;Show MoreRelated A Comparison of Antigone and A Dolls House Essay688 Words   |  3 PagesSimilarities in  Antigone and A Dolls House    Ibsens A Dolls House has been called the first modern play. The play was considered revolutionary because it broke several molds which had endured for centuries. 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Analysis of Colson Whiteheads John Henry Days - 1515 Words

Thesis: Colson Whiteheads John Henry Days is a quintessentially postmodern novel because of its cynical tone, its confluence of imagery, and its treatment of social and existential alienation. I. When the protagonist first arrives in West Virginia, his sense of alienation and isolation become poignant: setting the stage for what is becoming a postmodern novel. His experience checking into the hotel as a journalist offers telling evidence of the theme of alienation: The desk man at the hotel gave him a press packet when he registered, checking his name off a list, but J. hasnt bothered to look at it so he doesnt know what time dinner is, (p. 693). The imagery that Whitehead uses solidifies the core theme of social alienation. Here, the protagonists name is disembodied. His name is on the list, legitimizing his status in the society. On the list, he belongs to a group a professional organization. He is accountable to his profession, and yet, the protagonist does not feel a genuine sense of belonging. This trend continues throughout John Henry Days, and is one of the things that characterizes the novel as being postmodern. John Henry Days addresses a protagonist who seems com pletely emotionally detached from his surroundings; and yet his journalistic attitude makes it so that he has keen intellectual insight into what is going on regarding the symbolic meanings of the John Henry symbolism. Journalism also happens to be a postmodern profession in the eyes of the

Ethics and Governance Effective Leadership

Question: Is leadership essential to the development of ethical decision making in modern organization? Answer: Introduction In order to make the organizational functions successful, the role of effective leadership seems to be very important because it is the leadership strategies with which the desired plans can be implemented appropriately. Therefore, the leadership role is regarded to be very essential to make ethical decisions in the modern organizations. It can be said that, if an organization has suitable leadership strength, it can be able to use it at the time of determining any organizational decision by showing proper respect toward honesty, morality, trust, fairness, charisma etc. The leaders need to evaluate the impact of their decision not only in the present context but in the future context also before determining the appropriate decision for their organizations. In order to stay clear about their perspectives, they need to be clear about their morals, regulations of ethics and value. On the other hand, the decision making process needs to follow certain specific rules such as virtue, princ iple, context etc as they can influence the decision making process based on the situation. In this essay, the interrelationship between the leadership strategy and ethical decision making process has been discussed vividly with ample number of critical arguments and with suitable models. Discussion The effective leadership helps to determine the success rate of the organizational environment so that the employees can execute their idea for the betterment of the organization. It is the responsibility of the leaders to influence the team work so that they can successfully motivate the employees to indulge in the improvement procedure of the organization (Chin, Hambrick and Trevino 2013). The leaders need to be honest toward their duty and responsibility so that they can be fair enough towards their employees and can apply ethical perspectives in order to solve their issues (Colley et al. 2005). The leaders are responsible to show their employees the path of loyalty so that they can also follow them at the time of improving the organizational functions. The leaders need to be very open minded so that they can fairly judge their each and every employee. Therefore, in this context, the trait theory of leadership can be applicable. As per the comment of Eccles, Ioannou and Serafeim (2014), the trait theory of leadership indicates to the in build qualities such as intelligence, ability to acquire knowledge from several experiences, extroversion, self-efficacy, consciousness of an individual which need to be possessed in order to acquire the leadership position at any organizations. With regard to this trait theory, it can be said that if an individual uses all its qualities to fit into different organizational situations, it can ensure to take sufficient ethical decisions which can be proved to be fruitful for the organization (Ferrell, Fraedrich and Ferrell 2005). In this way, the fairness to all the employees can be maintained at the time of taking decision. By applying this theory, the management can ensure the employment of suitable personality for the leadership positions. However, from the viewpoint of Guta, Nixon and Wilson (2013), it can be said that, there are other situational aspects which can influence the characteristic features of an individual leader that can affect their taken organizational decisions. This theory, forces an individual to act in a specific way to play the role of a leader which is not always necessary. For example, an introvert individual may not interact openly but it does not indicate to its inability to lead an organization. Moreover, as per this theory, the leader is expected to do individual observational process before taking a decision which seems to be impossible for big organizations. Therefore, this theory seems to be invalid at the time of taking any decision for the organization on ethical ground. The ethical decision indicates to the organizational morality and culture which seems to be a major influential factor upon the employee performances (Low and Ang 2013). By ensuring their employees about their neutral point of view towards them, the organization can effectively increase their commitment towards the organization. The leadership and the ethical decision making process seems to be interrelated. In the modern organizations, the leaders need to take a number of rapid decisions in order to sustain in the competitive business market. Some leaders tend to use only ethical means at the time of taking any organizational decision while some leaders regard the organizational profit more valuable than the ethical decision making regulations. As per the opinion of Mathenge (2013), there are four different types of decision making processes with which the leaders take their organizational decisions such as collaborative, command, convenience and consensus. In the collaborative decision making style, the leaders seem to regard the decisions of others under its team. With the help of the feedbacks and viewpoints of the team members, the leader tries to explore different aspects of the particular topic. For this reason, this decision making style is regarded as the evidence based decision making perspective. On the other hand, McClaren (2013) points out that the command decision making style is mainly taken by the autocratic leaders in the organizations where the decisions are made completely individually and without the taking opinion of any team member. However, Radhika (2012) argues that such decision making style is proved to be useful for leaders to take quick decisions at adverse organizational situations when the discussing procedure can create difficult situations. According to Singer (1997), in convenience decision making style, the organizational leaders allow their team members especially the new ones to employ their new and innovative ideas which can be proved to be fruitful for the betterment of the organization and its employees. On the contrary, Trevino and Nelson (2006), opines that it may increase the risk factors for the leaders to rely upon the inexperienced members at the time of taking any serious organizational decision. On the other hand, as per the opinion of Trevino, Hartman and Brown (2000), in consensus decision making style the leaders seems to introduce their decision in front of other employees so that they can express their viewpoints by giving votes. This decision making style is regarded as the democratic style of determining the suitable organizational action. Such style also helps to reform the internal environment of the organization where everyone has the right to express their opinion and take active part in the or ganizational activity. However, Colley et al. (2005) said that this style can create conflict among the leader and the employees if the leader finds a particular decision suitable for the organization and the other employees go against it. Such scenario can affect the organizational environment as well. In the recent competitive business market, the modern organizations need to have one strong personality who can effectively take necessary organizational decisions by adapting the most ethical way (McClaren 2013). By maintain clarity among the employees about the organizational core values and principles and by taking the help of proper law, the leaders can make suitable decisions for their organizations. In order to maintain the ethical decision making process the theory of virtue ethics along with Kantianism theory can be applied. As per this theory, the importance of the individual employees seems to be the most important aspect at the time of making ethical decisions (Chin, Hambrick and Trevino 2013). The leaders seem to employ courage, wisdom, temperance and compassion in their decisions so that they can meet the ethical demands of their employees. By employing this theory, the taken decisions can avoid the negative aspects like selfishness, greed, jealousy etc. On the other hand, Kantianism theory puts the emphasis upon regarding the principles on which the decisions are taken (Ferrell, Fraedrich and Ferrell 2005). If the leaders take organizational ethical decisions by employing this theory, they can easily maintain the universal principles with which they can become able to show respect to all their employees. In this way, the leaders can motivate their employees to overcome t heir evil instincts by following the ethical way for the betterment of the organization. The implementation of these ethical models, the leaders can ensure the employment of suitable principles and virtue in their taken ethical decisions. In the modern organizations, three types of morality management are shown namely immoral management, moral management and amoral management. From the viewpoint of Chin, Hambrick and Trevino (2013), an immoral leader does not care much about principles and virtue at the time of taken any organizational decision. The main focus of such decisions is on personal gaining rather than in favor of the organization (Mathenge 2013). In such cases, organizational ethical rules are also overruled by the leaders. Such organizational decisions are generally taken by individual leader and without informing the employees. For example, if any leader turns down any employee all of a sudden in order to achieve its personal gain, it seems to be unethical and immoral decision making by that leader. On the other hand, Ferrell, Fraedrich and Ferrell (2005) opines that the moral leader seems to strictly follow the ethical aspect in both the cases of its personal decision making along with the decision, made for the benefit of the organization and its employees. The moral leaders regard the ethics and regulations for their organizational success. The moral management of the decisions follows the corporate governance laws with which they set a higher standard of ethical regulations before making any organizational decisions. The moral management of ethical decisions is also meant for the success of the organization but it implements this fact with regard to the benefits of the employees as well. Such decisions are made with opinions of the organizational of Board members along with the employees. For example, if a leader feels the need for some essential training sessions at their organization, it can take relevant decisions because it is meant for the betterment of the organization. From the viewpoint of Colley et al. (2005), the amoral leaders takes the middle path at the time of making any organizational decision as they believe that the ethical aspects are not at all important in de cision making unless and until the legal aspects and regulations are not overruled. These leaders often taken the ethical matters seriously at the time of taking any personal decisions like something related to any violation or donation to any charitable trusts etc. However, they do not regard the ethical aspects important at the time of making any organizational decision because according to them the ethical aspects have less impact in the present competitive business market (Ferrell, Fraedrich and Ferrell 2005). Such leaders often face dilemma among the ethical and unethical perspectives at the time of making any decisions. The best example is the organizations which produce powdered milk for kids. The thought can be amoral but they should also thin that it seems to be quite difficult for the poor mothers in the villages to have pure boiled water to mix the powdered milk which cause various digestion related diseases of the children. Conclusion In this way, the relationship between leadership and the ethical decision making process at modern organizations are described. Ample numbers of arguments from quality journals are applied in order to authenticate the discussion. The effectiveness of leadership in determining the appropriate organizational ethical decisions is also elaborate described in order to reflect its importance in creating favorable organizational environment. Suitable organizational morality models are also used so that they can be linked properly with the decision making method. After conducting this discussion, it can be said that the leaders are regarded as the responsible ones to take necessary ethical decisions for their organization. The ethical understanding of the leaders needs to be very clear so that they can apply their understanding at the time of taking any decision. There are certain characteristics those need to be possessed by the organizational leaders such as dignity, sense of justice, comm unity building ability, honesty, respectfulness etc. By informing the employees about the latest taken organizational decisions, the leaders can increase the effectiveness of their taken organizational decisions and can also prepare the employees to adapt the upcoming organizational changes. In this way, the decision making process by deserved leaders can motivate the employees to follow the organizational principles and core values. Reference List Chin, M.K., Hambrick, D.C., and Trevino, L.K. (2013), "Political ideologies of CEOs: Illustrative evidence of the influence of executive values on corporate social responsibility", Administrative Science Quarterly Colley, JL, Doyle, JL, Wallace, S, and Logan, G 2005 What is Corporate Governance?, McGraw-Hill Professional, USA Eccles, R.G., Ioannou, I. and Serafeim, G., 2014. The impact of corporate sustainability on organizational processes and performance.Management Science,60(11), pp.2835-2857 Ferrell, OC, Fraedrich, J and Ferrell, L 2005, Business ethics: Ethical decision making and cases, Houghton Mifflin, Boston Guta, A., Nixon, S.A. and Wilson, M.G., 2013. Resisting the seduction of ethics creep: Using Foucault to surface complexity and contradiction in research ethics review.Social science medicine,98, pp.301-310 Low, K.C. and Ang, S.L., 2013. Confucian ethics, governance and corporate social responsibility. 1(2), p.506 Mathenge, G.D., 2013. Corporate Governance and Organizational Management: An Ethical Perspective of the Challenges Facing Effective Corporate Management in Kenyan State Owned Enterprises (SOEs).Global Journal of Management And Business Research,13(10).p.201 McClaren, N., 2013. The personal selling and sales management ethics research: Managerial implications and research directions from a comprehensive review of the empirical literature.Journal of business ethics,112(1), pp.101-125 Radhika, D., 2012. Ethics in Public Administration.Journal of Public Administration and Policy Research,4(2), pp.23-31 Singer, M 1997, Ethics and justice in organisations, Avebury, Aldershot. Trevino, LK, and Nelson, KA 2006, Managing business ethics: Straight talk about how to do it right, 4 edn, John Wiley Sons, New York Trevino, LK, Hartman, L.P., and Brown, M 2000, 'Moral person and moral manager: How executives develop a reputation for ethical leadership', California Management Review, vol. 42, no. 4, pp. 128-42