The Three Tier Essay

Fast Food and Subway

News that Subway has passed McDonald's as the world's greatest cheap food chain is not really a shock to Australians, given the sandwich chain has 1,254 stores in Australia, contrasted with a little more than 780 McDonald's stores. In any case, the quick and tenacious development of Subway in Australia and abroad does bring up a significant issue for the establishment division: Are franchisees now preferring littler and less expensive establishment choices? Diversifying master and SmartCompany blogger Jason Gherke, of consultancy Franchise Advice, says Subway and McDonald's have sought after altogether different development strategies.Where Subway utilizes generally low passage costs and littler store groups (which mean lower rents) to draw in establishments, McDonald's has a system of possessing the land that a franchisee can construct a store on, with the special case, obviously, of stores in malls or other retail regions. â€Å"There is a considerably more noteworthy capital vent ure required from both the franchisor and the franchisee under the McDonald's model,† Gherke says.The rate at which the two chains develop is straightforwardly identified with that. Though McDonald's would require as long as five years of lead time to scout store areas, get arranging endorsements and construct a store, it could take just months to get a Subway store arranged, set up and fully operational. The pattern towards littler store groups is one Gherke says is additionally obvious in the pizza division, where Pizza Hut has moved away from a feast in idea to an unadulterated remove concept.Rivals, for example, Eagle Boys have likewise changed their establishment offering to incorporate â€Å"express† outlets which can be opened in little spaces inside gas stations and air terminals, for instance. In any case, McDonald's is probably not going to be too stressed over being in runner up to Subway †Gherke says its more slow development implies that McDonald's est ablishments stays a lot of sort after, and extravagant. â€Å"I wouldn't danger a theory at what an establishment would sell for nowadays, in the event that you could really get your hands on one. â€Å"And while other inexpensive food administrators are decreasing the size of their stores, McDonalds has focused on changing its menu (especially to incorporate more advantageous alternatives) and changing its store designs (with the consideration of McCafe outlets in many stores). â€Å"I can't state that I've seen a down-estimating of their outlets. McDonalds have adjusted their menu and their offer instead of their impression. † And obviously, store numbers aren't the main thing that includes in the fight for the stomachs of shoppers. As indicated by IBISWorld, McDonalds has a 19. 5% portion of Australia's cheap food advertise, contrasted and a lot of just 2%.

Mental Health Technicians Role in Patient Treatment

Mental Health Technician's Role in Patient Treatment Student Resources Careers Print What Is a Mental Health Technician? By Lisa Fritscher Lisa Fritscher is a freelance writer and editor with a deep interest in phobias and other mental health topics. Learn about our editorial policy Lisa Fritscher Updated on October 18, 2019 Tom Merton / Getty Images More in Student Resources Careers APA Style and Writing Study Guides and Tips Mental health techniciansâ€"also called psychiatric techniciansâ€"are key players of a mental health treatment team, working directly with patients who are coping with disabilities, illnesses, or addiction as well as physicians, psychiatrists, social workers, and counselors. There are various levels of certification, ranging from those with a high school diploma to people who have a bachelors degree plus work experience. Depending on your skill level and goals, you can determine your ideal position on a treatment team. Understanding the Role of a Mental Health Tech If you or someone you love is coping with a mental health issue, you may work with a mental health tech as part of an overall treatment plan. Mental health technicians are employed in a variety of settings, including outpatient mental health facilities as well as long-term care facilities for both adults and children. Mental health techs wear many hats, with responsibilities such as: Filling out admittance forms for new patientsLeading an individual or group therapy session or a psycho-educational group sessionAdministering prescribed medicationChecking vital signs and behavior patternsAssisting with the implementation of applied behavior analysisBeing available for patients who need to talk Theres no single treatment approach when it comes to mental health techs. Instead, the techs approach with patients most often reflects the philosophy of the facility at which theyre employed. This is because many mental health aides are psychology students and are legally required to be supervised by those with advanced degrees. Training to Become a Mental Health Tech In some jurisdictions, mental health techs need no particular education beyond a high school diploma. Traditionally, employers have provided classroom instruction and on-the-job training to develop the relevant skills. However, this is slowly changing. Many employers now require college coursework in psychology or social work. A few even require a bachelor’s degree. There are four levels of certification for mental health techs, according to the American Association of Psychiatric Technicians: Level 1: a high school diploma or GEDLevel 2: at least 480 hours of any kind of college or university courses, plus work in the field for at least one yearLevel 3: at least 960 hours of any kind of college or university courses, plus work in the field for at least two yearsLevel 4: a bachelors degree in a subject related to mental health or developmental disabilities, plus work in the field for at least three years As an entry-level position, the mental health tech generally has little opportunity for specialization. Instead, techs tend to choose the work locations that suit them best, from halfway houses to clinics. Techs may also choose to work in chemical dependency units or special-needs schools. Trying several different jobs can help guide you to further studies and specialized education. Regardless of certifications, excellent relationship skills and problem-solving abilities are essential. Mental health techs must be flexible, adaptable, and able to think quickly. And given the scope of work and population of people youll be meeting daily, its important to bring patience, compassion, and good listening skills to your role. Finding a Job as a Mental Health Tech Career opportunities for mental health technicians are growing. According to the U.S. Department of Labor, there were more than 138,000 mental health techs in 2018 and the number of jobs is expected to grow 12%â€"considered much faster than averageâ€"by 2028. In 2018, mental health techs made an annual median wage of $32,870, with the lowest 10% making less than $22,800 and the highest taking home more than $64,430. Working for a state government facilityâ€"excluding hospitals and schoolsâ€"was the most lucrative industry, followed by psychiatric and substance abuse hospitals and general medical and surgical hospitals. Mental Health Technician vs. Mental Health Aide Though the names may sound similar and they usually work in the same facilities, a mental health aide helps with more day-to-day tasks, including transportation, personal hygiene assistance like bathing, and working with the facility’s cook to prepare and serve meals. Aides typically require no more than a high school diploma or GED for the job, earning a median wage of $29,180. Whether you choose to go the technician or aide route, its important to keep in mind that many of these jobs are located in hospitals or 24-hour facilities, which could mean working weekends, nights, and holidays. 80 Psychology-Related Careers to Consider

Network of People in the Film Industry Essay example

Network of people in the film industry The film industry, unlike the music industry or the art world, consists of simultaneously literary, visual and audio elements. As a result, the film industry is a complex industry with talents from more diverse fields involved. According to a web page, Film Jobs Hierarchy (2013), the production of a film normally consist of four phases, namely development, pre production, production and post production, and an additional phase of distribution. Each involves different parties. This essay will analyze the networks of cooperation among these parties in different phases. In the development phase, the goals to be achieved are the finalization of the script and the acquisition of financial support. The†¦show more content†¦Another dominant character is the director. Since parties of different talents may have contradictory aspirations, the coordination of the team and resolution of conflicts are of utmost importance. To achieve these, the director, who is normally the highest authority in the creative side of the filmmaking hierarchy, supervises and coordinates the initial work of sub-directors and makes final decisions, which greatly influence the creative directions of these sub-directors. Division of sub-directors is varied in projects, but generally includes art director, casting director, director of audiography and director of photography. The art director is in charge of the costume artists and storyboard designers, the casting director is in charge of the execution of casting procedures, the director of audiography is in charge of the audiographers and co-work with the music director, and director of photography is in charge of the camera crews, for example lighting technicians and camera men. Their interaction with their subordinates are more of a top-down relation, thus they play a decisive role in determining the work of these technical personnel. Reversely, the level of these technicians mark out the practical space available for these sub directors and ultimately, the director to meet their aesthetic ideals, as the realization of such ideals is skill-dependent. The following is theShow MoreRelatedCase Study: â€Å"the Hollywood Film Industry and the Role of Knowledge Network Organization†700 Words   |  3 Pagesadvantages of independent film making. New faces have been introduced. Actors can step outside typical typecast roles. Based on one’s creativity. Low-budget film making. Allows the artist to circumvent excessive studio control on their projects Directors can craft their own unique vision. Writers can often see their scripted vision through the entire development process. Did not have permanent staff and would bring people together to make a film on short term contract basisRead MoreThe Domestic Box Office Gross Receipts Counted1080 Words   |  5 PagesThe domestic box office gross receipts counted of $9.66 billion in movie ticket sales in 2014, a 4.5% retreat from 2012 and 2013. This totals about 1.18 billion movie tickets sold. The top grossing films of the year were Guardians of the Galaxy, Captain America: The Winter Soldier, The LEGO Movie, Transformers: Age of Extinction, Maleficent, X-Men: Days of Future Past, Dawn of the Planet of the Apes, The Amazing Spider-Man 2, Godzilla, and 22 Jump Street. Regal Entertainment recent released thatRead More Peer to Peer Piracy and the Film Industry Essay944 Words   |  4 PagesPeer to Peer Piracy and the Film Industry Introduction Each day an estimated 400,000 films exchange hands through the Internet. Movie piracy, once reserved to pirate syndicates and illegal duplication factories, has become a common staple among college students with high-speed internet access. With advanced compression technology, movie files can be transferred across continents in hours and across campus networks in under ten minutes. File-sharing is seen as a victimless crime, but the motionRead MoreThe Period Into Telefilm Style Of Production From The 1950 S1186 Words   |  5 Pagesshowcased the power struggle between the Hollywood and the emerging television industry as they brought together higher production values to primetime. The relationship between the two industries did not acclimatized effortlessly, for the financial risks and the battle of giving up some control in production and marketing. In The Columbian History of American Television by Gary R. Edgerton, he illustrated that both industries had to reform their methods of business to produce a better quality programRead MoreDigital Convergence Impact On The Film Industry1410 Words   |  6 Pagesmore advanced and useful for people all around the world. There has been an extreme advance in media technology, especially that used in film industry. This includes the creation of analog-to-digital converters, technology convergence, and the changes in the media industry and audiences. In this article, I will analysis how digital convergence impact on the film industry structure, forms of consumption with the innovation of revenue models and cultural production. Industry Structure In the digital eraRead MoreDisney Company : The World s Most Prominent Conglomerate1618 Words   |  7 PagesWith assets encompassing film, television, publishing, the Internet, music, and recreation, The Walt Disney Company is one the world’s most prominent conglomerate. Although it is known internationally for its princesses, pirates, and the iconic Mickey Mouse, Disney’s holdings include: a portfolio of cable networks (ABC, Disney Channel, ESPN, and more), film studios (Disney Animation and Pixar), Marvel Entertainment, and the internationally celebrated Disney resorts, amusement park, and cruises. DisneyRead MoreCorrelation Between Professional Networking And The Film Music Industry1373 Words   |  6 Pagesnetworking plays a role in the success of a film composer and if so, how significant that role is. This study will provide an overview of the correlation between professional networking and the film music industry. The first part of this paper will give a gener al overview of the film music industry and the type of experiences one would have in the profession. The study will then look into more specific instances of professional networking in the film music industry by analysing case studies of significantRead More Minorities and Film Essay1320 Words   |  6 PagesMinorities and Film Minorities and the Film Industry It’s September, the kids are back in school, and it’s time for another new season of television. Another round of must see Felicity, Friends, and Frasier, with a side of ER and some Nash Bridges for dessert. Loads and loads of Caucasian males and females making us laugh, and cry. What you do not see are Black, Hispanic, or other minorities making us laugh, and cry. In this day and age, where everyone gets a fair shot at doing what theyRead MoreMedia Portrayal Of The Media938 Words   |  4 Pagesmedia† states that the media portrayal of culture is directly reflective of the real world. â€Å"Media determinism† is a theory that supports the opposite: media portrayals of the world create the culture, as public behavior is manipulated around what people observe in the media. The â€Å"constraints on the marketplace† can be categorized in two ways: legal and extralegal constraints. Legal constraints are laws imposed by the government that regulate acce ss to the marketplace and the content that can be distributedRead MoreEssay about Asdfsdfasdfa964 Words   |  4 PagesThe film â€Å"Maria Full of Grace† contained many aspects related to global planning issues in areas such as neighborhoods and cities, personal space, and immigration. The film demonstrated the effects of social networking in urban environments and the effects it has on personal space. Survival in urban space such as in cities and neighborhoods is revealed within the film along with the importance of recognizable space. As depicted in the film, immigration and social support can be closely related in

Essay on Analysis of Erik Petersen - 1160 Words

CASE REVIEW: ERIK PETERSON (A) I. Background: a. Petersen is general manager of Green Mountain Cellular Telephone (GMCT) which is one of 12 cell sites operated by Cellucom (GMCT is 1 of 3 still in construction) b. GMCT is a pre-operating system, that will serve 400,000 people and operate 21 cell sites; 16 sites were anticipated to be ready by the turn-on date and five others in the eight months following c. GMCT is one month behind target because of numerous problems, the revised turn-on-date is April 1 (from Feb. 1) and Petersen is scheduled to meet with Knight in two weeks to discuss various problems that have led to delays d. NOTE: Petersen was initially informed by Jenkins that he would be reporting directly to him, however†¦show more content†¦Andrews was technically savvy but lacked the administrative ability of the prior knowledge needed to start up a brand new operation Ââ€" this largely impacted Petersens ability to do his job because he knew little about the field and needed someone to rely on 2. Petersen was constantly trying to manager Andrews conflicts with other team members (see below) iv. Petersen vs. Green Cantor 1. Criticized their respective ideas and work, leading to disfavorable relationships between Petersen and them Andrews v. Andrews vs. Todd Jones (supervisor of radio engineering department) 1. Had several conflicts over the selection and specification of antenna equipment vi. Andrews vs. Melissa Miczek (Petersens secretary) 1. Curt and Melissa argued over errors in reports prepared by Curt and typed by Melissa; each blaming the other 2. Curt was a self-proclaimed male-chauvinist, who hated having his errors pointed out by a woman vii. Andrews vs. Trevor Burns (manager of customer service) 1. Trevor was constantly throwing out ideas and suggestions, some impractical others useful, however the flow of criticism aggravated Andrews 2. Increased animosity between the two as the customer service function became more important closer to the turn-on date. They disagreed about the type of trucks installers would get; Petersen eventually made an executive decision. Hardy viii. Hardy vs. Ric Jenkins 1. Hardy was somewhat insecure of his standing withShow MoreRelatedUbid1000 Words   |  4 PagesLimited Arbitrage in Equity Markets MARK MITCHELL, TODD PULVINO, and ERIK STAFFORD* ABSTRACT We examine 82 situations where the market value of a company is less than its subsidiary. These situations imply arbitrage opportunities, providing an ideal setting to study the risks and market frictions that prevent arbitrageurs from immediately forcing prices to fundamental values. For 30 percent of the sample, the link between the parent and its subsidiary is severed before the relative value discrepancy Read More8 stages of social development6628 Words   |  27 Pagesleast capable of expansion. Productivity of resources increases enormously as the quality of organization and level of knowledge inputs rise. Eriksons stages of psychosocial development Eriksons stages of psychosocial development, as articulated by Erik Erikson, explain eight stages through which a healthily developing human should pass from infancy to late adulthood. In each stage, the person confronts, and hopefully masters, new challenges. Each stage builds upon the successful completion of earlierRead MoreThe Truth About Pancreatic Cancer Essay1338 Words   |  6 PagesCells Circulate in the Peripheral Blood of All Major Carcinomas but Not in Healthy Subjects or Patients with Nonmalignant Diseases, Clin Cancer Res, 10 (2004), 6897-904. 3 L. Amundadottir, P. Kraft, R. Z. Stolzenberg-Solomon, C. S. Fuchs, G. M. Petersen, A. A. Arslan, H. B. Bueno-de-Mesquita, M. Gross, K. Helzlsouer, E. J. Jacobs, A. LaCroix, W. Zheng, D. Albanes, W. Bamlet, C. D. Berg, F. Berrino, S. Bingham, J. E. Buring, P. M. Bracci, F. Canzian, F. Clavel-Chapelon, S. Clipp, M. Cotterchio, MRead MorePsychological Changes During Abused Children Essay7169 Words   |  29 Pageshinder the maturation and connection of different brain systems. However, Stein Kendall (2004) proposed that positive experiences and nurturing by parents helps in solidifying healthy neural integrations and supports learning. A renowned psychologist Erik Erikson (1950) came up with a list of common stages of development. He purported that everyone undergoes eight psychological stages during their lifetime. The stages he came up with were closely associated with ages where individuals are anticipatedRead MoreWhy Do Firms Pay Dividends? International Evidence on the Determinants of Dividend Policy*15693 Words   |  63 PagesUniversity West Lafayette, IN 47907 djdenis@purdue.edu IGOR OSOBOV Georgia State University Department of Finance Atlanta, GA 30303 iosobov@gsu.edu May, 2007 We thank Yakov Amihud, Harry DeAngelo, Linda DeAngelo, Diane Denis, Jim Hsieh, Omesh Kini, Erik Lie, John McConnell, Lalitha Naveen, Raghu Rau, Steve Smith, Jeff Wurgler, an anonymous referee, and seminar participants at Colorado, Georgia State, and Purdue for helpful comments. ** * Corresponding author. Electronic copy available at:Read MoreDividend Theories and Their Arguments19045 Words   |  77 Pagesof dividend policy. To illustrate, we can employ the sources and uses of funds equation. Given the assumption that the market value of the firm is independent of capital structure (Modigliani and Miller, 1958), debt financing is excluded from the analysis. On one hand, the firm’s sources of funds are cash flow from operations ( CF1 ) and any new equity financing ( mP ), where m is number of shares issued at time one. 1 On the other hand the uses of funds are dividends payments ( nD1 ) and investmentRead MorePorters Five Forces in Beer Market75399 Words   |  302 Pages1965) Vice President, Group Communications since 2004. Responsible for Carlsberg’s corporate communication activities, including investor and media relations, and the CSR unit. Member of the Boards of Directors of WWF Denmark, The Tuborg Foundation, Erik Mà ¸ller Architects and Nà ¸rrebro Teater. Prior to joining Carlsberg, Ms Skov worked with the Novo Group, lastly as Vice President and member of the Executive Management of Novozymes A/S. Vice President, Group Human Resources since 2007. ResponsibleRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageslamentable. Taken together, the key themes and processes that have been selected as the focus for each of the eight essays provide a way to conceptualize the twentieth century as a coherent unit for teaching, as well as for written narrative and analysis. Though they do not exhaust the crucial strands of historical development that tie the century together—one could add, for example, nationalism and decolonization—they cover in depth the defining phenomena of that epoch, which, as the essays demonstrate

Ideology in Desperate Housewives Free Essays

Ideology In Desperate Housewives Every day, the public is unknowingly exposed to countless ideological messages. They come from all around, but the media remains ideology’s primary agent. In places such as magazines, commercials, billboards, movies and television shows, one can find evidence of ideological messages. We will write a custom essay sample on Ideology in Desperate Housewives or any similar topic only for you Order Now According to theologist Louis Althusser, ideology places individuals into a certain position in society by a process called interpellation, where a specific subject (or group of people) is called out, or hailed. Althusser claims that ideology does this in order to â€Å"help people to live their own conditions of existence, to perform their assigned tasks, but also to ‘bear’ their conditions. † An example of this can be found in television dramas aimed at American middle-aged women, as found on ABC or Lifetime. One potent example comes from the drama Desperate Housewives. This show may seem like a glorified soap opera, as it primarily depicts the lives of four dynamic homemakers living in the same cal-de-sac in suburbia. However, the show’s purpose is not solely to entertain, but also to hail its audience of middle-aged women by telling them what kind of behavior is acceptable for their role in society. In the episode â€Å"You Must Meet My Wife,† each housewife struggles with a personal conflict as their natural desires and tendencies conflict with the type of behavior expected of them as spouses and mothers. We see these discrepancies unfold as the characters are confronted by sexual temptation, marital infidelity, discontent with their husbands and gender roles regarding family finances. In the end, we will see ideological norms reinstated by these women resisting their true feelings in order to act â€Å"appropriately. † On the surface, Bree Van de Kamp looks like the ideal housewife. Her house is always spotless and she cooks gourmet delicacies for her family’s dinner every night. However, as the series progresses, we learn that there is a lot more to Bree (as there is to any person). In this episode, Bree is seduced by her much younger and very attractive contractor. Bree is single, so this is not a matter of infidelity, but of general sexual urges. The narrator explains that Bree was brought up traditionally, learning to hide and suppress her desires in order to be a â€Å"lady. † Therefore, Bree denies her urges because she recognizes that as a woman, society does not approve of her being sexually outgoing. This point is hit home when she fires her contractor so that she is not tempted by his company. She lies and tells him she is letting him go because he is doing a sloppy job, unable to admit to him (or anyone) that she is having fantasies about him. Bree’s display of â€Å"weakness† makes the plot relatable and entertaining to the audience, since it is made up primarily of middle-aged women who feel the same pressure to be almost inhuman sexually. Ironically, that pressure is being reinforced by the ideological lesson that this episode teaches. Gabrielle Solis profiles a different kind of housewife. Her conflict arises when a nurse informs her that her daughter’s blood type indicates that she could not possibly be the child of Gabby and her husband, Carlos. Gauging Gabby’s reaction, the nurse assumes that the child must not belong to Carlos, and judgmentally implies that Gabby was unfaithful. The nurses actions are direct proof of the ideological message: if a housewife cheats on her husband, she loses worth. Panicking, Gabby concludes that she must have cheated on Carlos during a weekend away with her girlfriends when she was blackout drunk. Several ideological violations arise here. First, her role as a housewife does not permit weekends away with her friends where she gets wildly intoxicated. Second, cheating on your husband is of the utmost offense. Although women now have equal rights to match their equal capabilities, our society is still predominantly patriarchal. Gabby pays for her indiscretions in this episode. Scared and deeply ashamed, she must deal with her overwhelming guilt. Her struggle reinforces ideological norms, teaching her (and consequently, the audience) that she should have been home with her family rather than out for a fun weekend with her friends. It turns out to have been all a mistake, and Gabby was not unfaithful, however her ideological lesson was learned the hard way. Yet another ideological message is presented through the life of Lynette Scavo. Strong, smart and opinionated, Lynette is the feminist who equates to (if not exceeds) her husband in most areas. However, she is not immune to the ideological restraints of being a housewife either. In this episode, her husband Tom is diagnosed with Post Part-um Depression due to the recent birth of their daughter. There is a comical quality to this, as Post Part-um Depression is mostly known as a disease for women. This works to make Tom look weak, while Lynette is exhausted taking care of the house and the kids. She laughs at Tom’s diagnosis, and he becomes offended, stating that she is always too critical. Lynette’s friend Renee becomes involved, telling Lynette that she needs to â€Å"demonstrate her abilities as a wife† and make it up to Tom. Renee’s character provides insight to the ideological belief that wives should be supportive and nurturing towards their husbands, even if it means sacrificing their own comfort or opinions. In the end, Lynette apologizes and listens to Tom complain for hours, just as a proper housewife is expected to do. The domestic role of women is reinstated again through Susan Delfino’s storyline. Unlike Bree and Gabby, Susan lives more of a working class lifestyle, and recently work has been slow for her husband Mike. Tight on money, Susan decides to pick up another job to supplement her income as a teacher. She does this by agreeing to do housekeeping in lingerie for a live-feed stream on the internet. Although this side-job is harmless and proving to be quite profitable, ideology tells her (and consequently, the audience) that this job is something she should be ashamed of. She lies to Mike and tells him she’s been selling homemade jewelry (more of a â€Å"lady-like† hobby) for extra money. It might make sense if Susan felt ashamed because the job might be degrading the sanctity of her body, but that is not the reason. She lies to Mike because if he knew she was using her body to make extra money for them, he might be embarrassed, upset, or even angry. As the ideology of a housewife maintains, a husband should be the main source of finances and his wife should keep him comfortable and happy. Susan breaks these rules, and it burdens her with guilt throughout the episode. She should not be ashamed to be making money in a time where finances are low, but since society does not deem it appropriate, Susan sacrifices her good conscience to be a good housewife. In conclusion, Desperate Housewives reinforces ideological norms of middle-aged women through every main character in the show. The audience might think they are only being entertained for an hour, but what they take away from it is so much deeper. They are impressed with the ideology that women of a certain aged should act, talk, and feel this way. The audience learns lessons through the characters. This particular episode taught us that fulfilling your role as a housewife is of the utmost importance, even if it means sacrificing your natural desires, freedoms, opinions, or capabilities. Desperate Housewives is not the first television show to promote this ideology. Throughout history, the ideal housewife has been depicted as static, obedient, asexual, and sometimes seemingly inhuman. However, a show centered on such a character would be dull. So Desperate Housewives takes some liberties, letting the characters run rampant and make mistakes, only to recoil back into their rightful places inside of their homes on Wisteria Lane. How to cite Ideology in Desperate Housewives, Essay examples

TRUTH AND THE EVOLUTION OF THE PROFESSIONS A COMPARATIVE STUDY OF `TR

TRUTH AND THE EVOLUTION OF THE PROFESSIONS: A COMPARATIVE STUDY OF `TRUTH IN ADVERTISING' AND `TRUE AND FAIR' FINANCIAL STATEMENTS IN NORTH AMERICA DURING THE PROGRESSIVE ERA Both advertisers and auditors wrestled with the truth of their text during the Progressive Era (1880-1940). Although in North America, advertisers adopted truth in advertising as a theme, auditors rejected true and fair as a description of financial statements. Auditors instead adopted the weaker statement that financial statements were consistent with accepted accounting principles. It is paradoxical that auditors compared with advertisers made the greatest progress toward professionalization during this era. This article documents debates about the concept of truth in each profession during the Progressive Era and examines the professional and legal consequences of each profession's engagement with truth. The Progressive Era, roughly the period from the depression of the late 1880s through to the late 1930s, represents a period of institutional, technical, and social innovation. During this period, most developed economies made the transition from rural to urban and from agrarian to manufacturing economies. It is a period when sectional interests, including many of the modern professions, developed. The Progressive Era is particularly marked by the conjunction of scientific knowledge and traditional values. It is a period when science and technology were thought capable of providing for the material wants of all and that the issue of social justice could be resolved through knowledge. This conjunction provides the setting in which truth is seen as an achievable state. The modern professions emerged from this milieu as occupations concerned with the moral and technical mysteries of life. The exemplars of the professional model were medicine, the law, and teaching. The successful professions lay claim to areas of expertise that were used to define what is normal or right, mediating the client's individual needs and the values institutionalized in society (Richardson 1997). The process of professionalization requires an occupation to legitimate its claims to status and authority. An occupation might adopt certain structural features such as codes of ethics or university training as a means of establishing a claim to professional status. In this process, the ability to claim to have found and practice the truth could be a powerful rhetorical weapon. Coincident with the rise of the modern professions, large business firms developed during this period (Galambos 1983). Two characteristics of these firms provided opportunities for the developing professions. First, the modern corporations needed significant amounts of capital to create the infrastructure necessary to carry out their missions. In North America, this capital was typically raised through public offerings in the stock markets. The reliance on outside capital created the need for financial audits, and the accounting profession organized around this opportunity. The key to the success of the audit profession was the ability to add credibility to financial statements (i.e., to tell the truth about the financial state of the company). Second, large corporations achieved economies of scale through the use of technology, but this required a mass market for their products. Customers without firsthand knowledge of a company or its products had to be convinced to spend their mon ey. The advertising industry developed to meet this need. Financial statements and advertisements represent the major forms of communication between large corporations and two groups of stakeholders: investors and customers. Auditors and advertisers emerged as the occupations that mediated these links, and each wrestled with the problem of the truth of these corporate communications. Each of these occupations had professional aspirations. Consistent with commonsense definitions of what constituted a profession, they organized professional associations, created codes of ethics, and attempted to set educational standards for their members. The literature of this period provides an indication of the success of these professionalization attempts by advertisers and accountants. Palmer (1914) was willing to concede that a broad definition of professions might include some members of the advertising industry. He offered that nowadays... we should... probably be inclined to place as a kind of intermediary between the minister and the lawyer the philanthropist and the publicist as those who study the well being of the community (p. 43). Carr-Saunders and Wilson (1933, 29) undertook a review of those vocations which by common consent are called professions. They devoted eighteen pages to accountants