An organization without moral leadership is an organization adrift in the tumultuous sea of global competition and rapid change. Moral leadership provides consistent direction regarding decisions and actions that are fair and just for the organization and all of its stakeholders. An important element of moral leadership is integrity the leader's honesty, credibility, and consistency in putting values into action. People can improve their capacity for moral leadership by ensuring that their actions and personal examples set high ethical standards for others to follow. Those in leadership roles should also recognize that they have a moral obligation to supply the necessary spark to awaken the potential of each individual to take the initiative in performing leader-like acts. Finally, moral leaders instil a sense of ownership in followers by being truly respectful of others and helping.
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Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated residual value of $9,000 and an estimated useful life of five years. Determine the second-year depreciation using the straight-line method.
A major disadvantage of the indirect method of reporting cash flows from operating activities is that the difference between the net amount of cash flows from operating activities and net income is emphasized.