HROB 2100 Study Guide - Canadian Human Rights Act, Fundamental Attribution Error, Ontario Human Rights Code

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ceruleanmink137

11 Nov 2013

School

University of Guelph

Department

Human Resources and Organizational Behaviour

Course

HROB 2100

Professor

Sara Mann

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Document Summary

Discussion questions week #1: foundations, legal requirements and individual differences. Give an example of behaviour and how a manager decides to attribute that behaviour to internal or external factors. Internal attribution is when a person is responsible for their own behaviour and their behaviour is believed to be under their own control. External attribution is when something other than the individual caused their behaviour and it"s believed that the person was forced into this behaviour because of the situation they are in. For example, if a student got a bad grade on a midterm they could make both internal and external attributions about why they received that grade. If the student blames their grade on that fact that they have a bad professor, the textbook they were given is lousy and the midterm wasn"t fairly written, then the student would be making external attributions about their behaviour.

Related Questions

You are doing a walk-through of the credit and collections function to get an idea of what internal controls exist and where there might be weaknesses. Then, after you finish, you or another member of the audit team will be testing the system to determine whether the internal controls actually exist and actually work as you have been told. In the meantime, keep your eyes, ears, and mind open for any weaknesses in internal control.

The department head of the credit and collections department is telling you how things work in the department. "Jenny, here, receives the mail and distributes it to the various collectors. They each open their own mail. There is a lot of correspondence going back and forth to and from customers, so it is easier if each collector just handles her own mail." It is easy for Jenny to distribute the mail because most of the letters are addressed to a specific individual.

You watch as one of the individuals opens the mail and handles the items inside. Many of the items are disputes-the customer says the items billed were not ordered, or, if ordered, were not received. Every such letter results in the disputed bill being written off. As the department head explains, the vice president of sales told him, a few years ago, that too many customers were complaining that the credit department was too tough on them, so he had decided that rather than have any more complaints, every such bill would be written off. The procedure is that the collector initiates a form, called a write-off form, to write off a particular amount from a customer's balance. In the explanation block, the collector simply writes "customer dispute." This form is signed by the collector, sent to accounting, and accounting processes the forms each Wednesday. There are so many letters with so many disputes that the department has a monthly competition for the most unusual letters, which are tacked up on a bulletin board. All the rest of the dispute letters are thrown away as soon as the collector has filled out the write-off form.

Collectors also receive checks in the mail. These are payments from customers whose accounts are wholly or partly overdue. As one of the collectors explains, they each receive a print-out once a month, so if the customer sends in a payment, there is no way for the collector to find out about it before the next month's print-out arrives unless the collector receives the payment. Most of the collectors process dozens of payments each month. They make whatever notations they need on the monthly print-out, prepare a deposit ticket, send the department's runner to the bank each Friday (collections are accumulated until Friday, with the customers' payments being held in an otherwise empty desk drawer until then), and send the receipted deposit ticket on to the department which records collections of cash. The credit and collections department also sends a listing of which customers to credit for having paid all or part of their balances.

Near the end of each fiscal quarter, the corporate controller gets a preliminary set of financial statements, and then he tells the department head by telephone how much the department is allowed to write off in bad debts. Thus, the company writes off bad debts only in the third month of each fiscal quarter. "Why does he tell you by telephone?" you ask of the credit and collections manager. "He doesn't want any written record of it," is the reply.

You are interested in how the department decides which customer balances to write off as uncollectible and which to leave on the books. "We write off the oldest ones, up to the amount of what we have been told we can write off," says the credit and collections manager. "That way, our percentage of bad debts always comes out pretty much in line with what we have done before, and the auditors have always been satisfied with it. They had read some academic articles from some people who recommended using time-series analysis to see if the numbers were correct, so they test the accounts receivable account and satisfy themselves that the sales and receivables are real, but they always test the write-offs and bad debts expense simply by using the time-series analysis recommended by the accountants with those fancy doctorates. Go ask the guy who ran the audit last year."

You inspect the process by which customer payments are received the regular way, which is done in a different department. The company has a special Post Office box set up. Twice a day, some one person from maintenance goes to the Post Office to pick up the mail, including the customer payments received at this special Post Office box. It is not always the same person from maintenance who goes to the Post Office; whoever is available when the department head looks around is typically the one who is sent.

When the person returns from the Post Office, he brings a bunch of mail to the cash receipts department, where the mail is opened and customers' checks are paperclipped to the envelopes they came in. One of the goals of the cash receipts department is to get the customer payments deposited promptly, so after all the checks are paper-clipped, someone from the department goes to the bank, fills out a whole bunch of deposit slips, deposits those checks, and comes back to the department with those receipted deposit slips. Then the department members try to figure out which customer paid which amounts. They are helped by the routing number on the checks, but those routing numbers represent banks, not customers, and multiple customers use the same banks. Consequently, they refer to a listing of routing numbers to identify the banks, then to a listing of banks to see which customers use those banks, and then to another copy of the same monthly print-out used in credit and collections to figure out which of the customers who use that bank must have paid that particular amount. If they cannot make a good guess, they call some of the customers to ask if they are the ones who paid the amount. Once they think they know who paid the amount, they generate a journal entry to debit cash and credit the customer's account; the credit to the customer's account is automatically also a credit to accounts receivable. Since they have a copy of the monthly printout of accounts receivable, when a customer's payment is not for the full amount of an invoice, they just go ahead and adjust that customer's account so the full amount of the invoice is taken off the customer's account. They say they are creating a lot of goodwill with customers that way.

a. What internal control weaknesses do you see in this system?

b. What are the potential effects of these weaknesses?

c. What do you recommend instead (that is, if you have such a recommendation)?

skycricket458

Andrea Smith was taking notes for her biology exam. Her professor has told her that the exam would cover, in part, the di erences between sexual and asexual reproduction. As she reviewed her notes and prepared for todayâs class, she was thinking about her own reproductive dilemma. If only asexual reproduction were the case for humans, maybe she wouldnât be in this mess. Or at least there wouldnât be questions about who was the father of her twins. âDwelling on it isnât going to help me prepare for class, and right now I have got to nish this chapter on animal reproduction,â she thought. She tried to concentrate and forget about her current dilemma as she feverishly typed on her notepad:

Asexual or sexual reproduction: 3 types of asexual reproduction: (1) ssion: separation of a parent organism into two or more individuals of equal size, (2) budding: growth of new individuals from outgrowths of existing organisms, and (3) fragmentation accompanied by regeneration: the breaking of the body into several pieces, some or all of which develop into new complete individuals through the regrowth of lost body parts. NOTE: Be able to explain the di erences between sexual and asexual reproduction!

She suddenly let out a long sigh. âItâll be ne,â she thought. âI just hope that none of my family or friends watches the show. What was I thinking when I agreed to this? But thatâs what Xavier wanted, and I will do whatever it takes to prove he is the father. Besides I am going to need the money if I have to take care of these babies on my own!â

e next day in class she was feeling even more nervous and was becoming increasingly angry as she thought about her current situation. Her thoughts were interrupted by the sound of her professorâs voice:

âOK, class,â her teacher was saying, âthat wraps up asexual reproduction. Letâs move on to reproductive cycles
and patterns. Most animals exhibit cycles in their reproductive activity. Reproductive cycles are often controlled
by hormonal and environmental cues. Animals may reproduce either exclusively asexually or sexually while other animals alternate between the two methods. For example, some animals can lay eggs of two types, depending on
the environment and/or season. One egg type matures only if it is fertilized while the other type does not require fertilization for development, a process called parthenogenesis. Some animals, and in rare cases humans, have both male and female reproductive systems. Some hermaphrodites can fertilize themselves, but most must mate with a member of the same species. Please look over these handouts and answer the questions that follow.â

As the other students read through the assignment, Andrea was thinking: âIâm dealing with a case of sexual reproduction that no doubt started with the fertilization of my egg with, hopefully, Xavierâs sperm. at reminds me, I need to make sure I go over internal and external fertilization again in my notes. Iâm not sure I completely understand it.â

All this started the night Xavier had come came over to talk to Andrea about their break-up. He had smelled and looked so good that evening. e events of that night had left Andrea wondering if there was really some truth to that stu about pheromones, which Andrea has learned in her class were chemical signals released by one organism that in uence the behavior of another individual of the same species. Even though Andrea had met someone else and had

âAn Unusual Case of Animal Reproductionâ by Powell and Tillman Page 1

been seeing Neo for a while, she hadnât been able to resist Xavier. Neither she nor Xavier had behaved like themselves that night. It was unlike them not to use some barrier method of contraception. As the class wrapped up, Andreaâs mind was still on her upcoming appearance on a daytime talk show. In some ways she was dreading it; but she was determined to prove what she believed she had known all along: at Xavier was the father of her twins.

Questions

1. What is the di erence between asexual and sexual reproduction?
2. List and de ne some types of asexual reproduction. Give one example of each. 3. What is the di erence between parthenogenesis and hermaphroditism?
4. What is the di erence between internal and external fertilization?
5. What is the function of pheromones?

NATIONAL CENTER FOR CASE STUDY TEACHING IN SCIENCE

âAn Unusual Case of Animal Reproductionâ by Powell and Tillman

Page 2

Part II â The Pregnancy

âI canât believe it has come to this! Airing our dirty laundry on national television. I never thought Xavier would let things get so out of hand.â

It was late and Andrea was so upset she couldnât sleep. She tried studying for the upcoming exam, but she couldnât concentrate. She decided to get an early start on packing. She was so angry with Xavier. How could he have left her pregnant and alone, she thought, as she neatly added her new dress to the bag? How could he think that their babies might belong to someone else? She grabbed her journal, about to add it to the bag, but instead sat in her cozy corner chair and began to read:

January 12, 2007

Iâm pregnant with twins! Sometimes itâs still hard to believe because it was so unexpected. I feel like I am about to pop! I know that Xavier is the father of my babies and I canât wait for us to be a family. But he has doubts about it all because he knows that I met someone else during the brief time that we split up. And he wants to be sure that he is the father before we can move on. But what if it is Neo, the new guy I met? ereâs a slight chance but I doubt it. I know the exact time of conception. It was the night Xavier came over to talk about our relationship. It was a little over a week after that night that the pregnancy test detected the increase in HCG. I guess I just missed him so much.

I do regret that Xavier hasnât been around much during the pregnancy. He has missed the development of our babies. In the past months, I have heard the babiesâ heartbeats and felt them moving around. I wish he would come back because itâs obvious that I am pregnant now. Hopefully we can talk through our di erences and get back together before the pregnancy gets di cultâthe frequent urination and back pain my OB/GYN keeps warning me about. I know there is no way he will ever let me go through labor alone. I only pray the contractions are not more than I can bear. Xavier seems committed to the idea of a paternity test. Hopefully it wonât come to that, but if it does, weâre going to a daytime show to gure all this out.â

âWow! at seems like a lifetime ago,â she thought. âNow we have these beautiful twins and we donât seem any closer to becoming the real family I dreamed about. Well this will all be over in a couple of days. I am 110% con dent that the twins belong to Xavier, not Neo. I canât wait to see the look on Xavierâs face and hear him apologize once he sees the results of the paternity test!â

Questions

1. What does Andrea mean by time of conception?
2. How is HCG used to determine pregnancy?
3. List some changes that occur with the fetus/mother during the 1st, 2nd, and 3rd trimesters. 4. What hormones are responsible for inducing and regulating labor?
5. What trimester is Andrea in during this journal entry?

NATIONAL CENTER FOR CASE STUDY TEACHING IN SCIENCE

âAn Unusual Case of Animal Reproductionâ by Powell and Tillman

Page 3

Part III â The Results

Andrea replayed the words over and over again in her mind: âXavier, you ARE the father!â She was ecstatic. Finally, she could breathe, knowing that Xavier was the father of her babies. en she heard what the host had to say next...

âNeo...YOU ARE the father!â
Andrea looked around in disbelief. She heard herself saying, âWhat do you mean? You just said Xavier was the father!

If Xavier is the father, how can he be the father?â she asked as she pointed toward Neo.

âWell, this is a rst, even for our show. But it appears that your twins were fathered by both of these men.â

âI canât believe it. e rst time I do something like this and I end up with twins and two fathers! Not only did I expose myself to potentially deadly STDs, but now I have two children, whom I have no doubt that I will be raising alone, and I have put my school career in jeopardy,â Andrea thought.

She still couldnât believe this was really happening to her. How was it possible that her TWINS have di erent fathers? What were the events that must have happened within her body that could lead to these circumstances? She grabbed her

journal from her bag and ipped back to the entry describing her feelings the day she found out she was having twins:

August 23, 2006

I just came back from another Drâs appointment. Dr. Blossom informed me that I am having two babiesâ twinsâfraternal. I donât know if they are boys or girls yet. One could be a boy and the other a girl. I still canât believe this has happened. Xavier has to be the father. He has to be! I will have to just play the hand I have dealt myself. How stupid was I? I was going to practice abstinence after Xavier and I broke up...and I certainly wasnât planning on meeting and getting involved with Neo! I canât believe that Neo and I didnât use a condom either. And itâs no excuse that we had been drinking. I just got caught up in the moment with Xavierâgoing down memory lane and things got all sentimental. I could have at least thought to use the rhythm method and kept track of when ovulation may occur. is has to be the most irresponsible thing I have ever done! Why did I stop taking my birth control pills anyway? And I have no idea where I put that diaphragm. Undoubtedly, some people will judge me as the type of woman who should have a tubal ligation that would permanently prevent any pregnancy.

Everything hit her at that very second. She closed her journal and just sat there for a moment. Andrea was reminded that she had stopped taking the pill the month before she became pregnant. She remembered that physicians recommend that a woman wait at least one cycle after she stops taking the pill before becoming pregnant because there is a chance that multiple ovulations may occur. Did it have something to with oogenesis? Andrea was so confused she just couldnât keep things straight in her mind. She thought about it for a minute to let it all sink in.

Andrea sat back and thought about the lecture on animal reproduction the week before. She pulled out her lecture notes on the menstrual cycle, the basic foundation of everything that she was going through.

Questions

1. Describe the two types of cycles that occur in female mammals (menstrual vs. estrous).

2. Compare and contrast the sterilization techniques (vasectomy and tubal ligation) and the temporary and reversible methods discussed in the case.

3. What are the functions of GnRH, FSH, LH, estrogen, and progesterone?

4. How can the paternity results be explained? Your answer should consider the amount of time before and after ovulation a woman is at risk for pregnancy and how long sperm can survive in the reproductive tract. Your discussion may include the following terms: ova, oogenesis, and fertilization, etc.

â¢

Image in title block dervied from licensed image Â© CLIPAREA.comâFotolia.com, ID #21458691. Case copyright held by the National Center for Case Study Teaching in Science, University at Bu alo, State University of New York. Originally published December 8, 2011. Please see our usage guidelines, which outline our policy concerning permissible reproduction of this work.

NATIONAL CENTER FOR CASE STUDY TEACHING IN SCIENCE

âAn Unusual Case of Animal Reproductionâ by Powell and Tillman Page 4

Andreaâs Lecture Notes: The Female Reproductive Cycle

(I) e female reproductive cycle involves both the uterus and the ovaries:

Menstrual cycle = uterine cycle
â¢ Refers to the speci c changes that occur in the uterus

Ovarian cycle
â¢ Cyclic events in the ovaries that regulate the menstrual/uterine cycle

(II) Hypothalamus secretes gonadotrophin-releasing hormone (GnRH) which stimulates the anterior pituitary to secretefollicle stimulating hormone (FSH) and luteinizing hormone (LH) into the blood. FSH and LH regulate the ovarian cycle.

~OVARIAN CYCLE:

Folicular Phase

FSH and LH stimulate a follicle to grow

e growing follicle releases estrogen

Ovulation

â¢ An LH surge triggers ovulation

Luteal Phase

LH stimulates ruptured follicle to become corpus luteum

Corpus luteum secretes estrogen and progesterone, which inhibits LH and FSH secretion from the pituitary

Corpus luteum disintegrates

Estrogen and progesterone levels decrease, releasing the inhibitory e ect on the hypothalamus and the

pituitary

FSH and LH are released and a new cycle begins

(III) Ovarian hormones, estrogen and progesterone, regulate the uterine (menstrual) cycle ~UTERINE CYCLE:

Proliferative Phase

â¢ increasing estrogen levels causes the uterine lining (endometrium) to thicken: prepares the uterus for

implantation of the blastocyst

Secretory Phase
â¢ increased levels of estrogen and progesterone following ovulation maintains the endometrium by increasing

blood supply and growth of endometrial glands that secretes nutrients

Menstrual Flow Phase
â¢ decreased levels of estrogen and progesterone cause the uterine arteries to spasm, depriving the endometrium

of blood: endometrium disintegrates, resulting in menstruation

Based on the information in the case study, Animal Reproduction, please answer the following questions.

Andrea is pregnant and is trying to calculate the time of conception.What is time of conception and how is it determined?

What are the functions of GnRH, FSH LH, estrogen and progesterone in pregnancy?

Andrea is having twins but the babies have two different fathers.Explain the difference between fraternal and identical twins.Which are these?How could the babies have different fathers?

HROB 2100 Study Guide - Canadian Human Rights Act, Fundamental Attribution Error, Ontario Human Rights Code

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