Waymond Rodgers, PhD, CPA, has worked over fifteen years studying how to combine ethical considerations with a decision-making model of perception, information, and judgment that will foster better decision-making processes, resulting in an overall improvement of daily life. He has presented seminars on ethics at numerous international conferences and also provided ethics presentations to corporations, societies, universities, and other organizations such as Opus Dei.

The need for ethics in society is such an important factor because many commonly held ethical values are incorporated into laws. Yet, due to the judgmental nature of certain values, many ethical values of a society cannot be incorporated into law. Ethical process thinking involves discerning right from wrong and acting in alignment with such judgments, enabling us to complement several ethical approaches of preferences, rules, and principles with unique decision-making pathways leading to an ethical decision.

Ethical decisions can be difficult to make due to a misunderstanding of the decision-making process, incomplete information, changing environments, time pressures, and a lack of expertise. Ethical Beginnings: Preferences, Rules, and Principles influencing decision making explains the major barriers to ethical decision-making, why structuring a problem is necessary, and when to use information for decision-making purposes.

This book proposes a Throughput Model that draws from computer science, economic and psychology literatures to model perceptual and judgmental processes whereby biometrics might be used to reduce risks to a company's internal control. The book also discusses challenges in employing biometric technology and pinpoints avenues for future research. Biometrics is the examination of measurable biological characteristics. In organizational security, biometrics refers to tools that rely on measurable physical and behavioral characteristics that can be automatically checked. The Throughput Modeling process enables organizations to employ trust systems in assisting transactions that are motivated by ethical considerations. Auditing systems are by far based on trust. Concepts of ethics and trust are aided by the employment of biometrics technology, which enhances the transactions between individuals and organizations in an internal control environment. Issues pertaining to sustainability are also examined with the assistance of the Throughput Model. Finally, this book examines the potential use of an internal control biometrics system to lessen threats to identification and verification procedures. This book proposes an "Throughput Model framework" that considers both exposure and information risks as fundamental factors in classifying applications and organizational processes that might be candidates for the type of internal control biometrics system that biometrics can offer.

This book seeks to offer a fresh perspective on viewing decision making in a modelling form. This modelling perspective is designated a throughput model since it examines an intermediary stage as well as captures parallel processing (as opposed to serial processing). The throughput model depicts the four most important highly significant concepts that portray individuals' decision making processes. Namely, information and the cognitive processes of perception, judgement and decision choice. The philosophical influences such as Kant's, Descartes' and Locke's are discussed in that they help to motivate the understanding of the throughput model. Further, the model not only offers philosophical, psychological and economic foundations, but also forms the basis for accounting and financial information processing. This book is geared to students of accounting, finance, organizational behavior and psychology. Also, certain sections of this text are directed to business people which can assist them in structuring their decision making process.

Physical and behavioral biometric technologies such as fingerprinting, facial recognition, voice identification, etc. have enhanced the level of security substantially in recent years. Governments and corporates have employed these technologies to achieve better customer satisfaction. However, biometrics faces major challenges in reducing criminal, terrorist activities and electronic frauds, especially in choosing appropriate decision-making algorithms. To face this challenge, new developments have been made, that amalgamate biometrics with artificial intelligence (AI) in decision-making modeling. Advanced software algorithms of AI, processing information offered by biometric technology, achieve better results. This has led to growth in the biometrics technology industry, and is set to increase the security and internal control operations manifold. This book provides an overview of the existing biometric technologies, decision-making algorithms and the growth opportunity in biometrics. The book proposes a throughput model, which draws on computer science, economics and psychology to model perceptual, informational sources, judgmental processes and decision choice algorithms. It reviews how biometrics might be applied to reduce risks to individuals and organizations, especially when dealing with digital-based media.

This book presents a personal financial decision making model based on six dominant decision making pathways. It outlines each pathway in detail before focusing on real estate investments in the second part of the book. Based on the authors extensive research into investment decision making, decision modeling and experimental psychology, strategies presented in this book will facilitate more successful investment decision making.

Physical and behavioral biometric technologies such as fingerprinting, facial recognition, voice identification, etc. have enhanced the level of security substantially in recent years. Governments and corporates have employed these technologies to achieve better customer satisfaction. However, biometrics faces major challenges in reducing criminal, terrorist activities and electronic frauds, especially in choosing appropriate decision-making algorithms. To face this challenge, new developments have been made, that amalgamate biometrics with artificial intelligence (AI) in decision-making modeling. Advanced software algorithms of AI, processing information offered by biometric technology, achieve better results. This has led to growth in the biometrics technology industry, and is set to increase the security and internal control operations manifold. This book provides an overview of the existing biometric technologies, decision-making algorithms and the growth opportunity in biometrics. The book proposes a throughput model, which draws on computer science, economics and psychology to model perceptual, informational sources, judgmental processes and decision choice algorithms. It reviews how biometrics might be applied to reduce risks to individuals and organizations, especially when dealing with digital-based media.

To most individuals, "trust" can be viewed as a knowledge asset that may add, or rest, value to the company. The role of knowledge in achieving a judicious advantage is becoming an increasingly important issue with individuals and organisations. Trust supports an ethical valuation of people and organisations that fundamentally affects relationships with others. When trust is present, communication and problem solving are relatively easy. When distrust occurs, productivity and relational value can suffer significantly. Trust lowers transaction costs in more uncertain environments, thus providing individuals and organisations with a source of unique advantage. Moreover, distrust emerges when the suspicion arises that the disruption of expectations in one exchange is likely to generalise through all other exchanges. As such, the Throughput Modeling approach indicates how six different trust behaviors can be guided, how trust decision making can be improved and made defensible, and how special problems facing individuals, relational systems, and institutions can be dealt with via decision-making pathways leading to action.

This book proposes a Throughput Model that draws from computer science, economic and psychology literatures to model perceptual and judgmental processes whereby biometrics might be used to reduce risks to a company's internal control. The book also discusses challenges in employing biometric technology and pinpoints avenues for future research. Biometrics is the examination of measurable biological characteristics. In organizational security, biometrics refers to tools that rely on measurable physical and behavioral characteristics that can be automatically checked. The Throughput Modeling process enables organizations to employ trust systems in assisting transactions that are motivated by ethical considerations. Auditing systems are by far based on trust. Concepts of ethics and trust are aided by the employment of biometrics technology, which enhances the transactions between individuals and organizations in an internal control environment. Issues pertaining to sustainability are also examined with the assistance of the Throughput Model. Finally, this book examines the potential use of an internal control biometrics system to lessen threats to identification and verification procedures. This book proposes an "Throughput Model framework" that considers both exposure and information risks as fundamental factors in classifying applications and organizational processes that might be candidates for the type of internal control biometrics system that biometrics can offer.

Waymond Rodgers, PhD, CPA, has worked over fifteen years studying how to combine ethical considerations with a decision-making model of perception, information, and judgment that will foster better decision-making processes, resulting in an overall improvement of daily life. He has presented seminars on ethics at numerous international conferences and also provided ethics presentations to corporations, societies, universities, and other organizations such as Opus Dei. The need for ethics in society is such an important factor because many commonly held ethical values are incorporated into laws. Yet, due to the judgmental nature of certain values, many ethical values of a society cannot be incorporated into law. Ethical process thinking involves discerning right from wrong and acting in alignment with such judgments, enabling us to complement several ethical approaches of preferences, rules, and principles with unique decision-making pathways leading to an ethical decision. Ethical decisions can be difficult to make due to a misunderstanding of the decision-making process, incomplete information, changing environments, time pressures, and a lack of expertise. Ethical Beginnings: Preferences, Rules, and Principles influencing decision making explains the major barriers to ethical decision-making, why structuring a problem is necessary, and when to use information for decision-making purposes.

How many decisions do you think the average person makes in a day? How can these choices affect our lives, both positively and negatively?

Author Waymond Rodgers illustrates four basic concepts of decision making in a single model that produces a limited number of possible courses of action. "Process Thinking: Six Pathways to Successful Decision Making " allows you to gauge which of the pathways is appropriate for a particular situation. This, in turn, can contribute an overall improvement in your happiness, relationships, finances, education, and employment.

"Dr. Rodgers' breakthrough analysis of decision making should be mandatory reading for anyone managing people or negotiating transactions."
-Hank Adler, C.P.A., accounting professor, Chapman University, and retired partner, Deloitte & Touche

"I think your formulaic approach to decision making will make it much easier for people to make correct choices. Your approach forces decision makers to address the role their own subjective feelings (perceptions) have upon the process. It thereby makes the choice much more objective and rational."
-Randall L. Erickson, J.D., partner in the California office of Crowell & Moring and chair of the firm's construction group

Financial statement analysis involves an understanding of an entity by applying analytical techniques to its accounting numbers. However, financial statement analyses are going through a transformation similar to the manufacturing age changing to information centered orientation. That is, it is no longer sufficient to understand the tools for analysing financial accounting information. Other types of relevant information that are not directly captured by financial statement information have a profound effect on creditors, investors, reporting bureaus, governmental agencies and regulators. This text differs from other financial statement textbooks in that it not only takes the traditional analysis of financial information, but also management and economic information that is not directly measurable or easily derived from financial accounting reports. Further, this textbook emphasises the measurement and valuation of brand, sustainability, ethical systems and trusts systems. Moreover, this text also differs in that it provides a modeling viewpoint of information analysis linked with decision makers perception and judgments before arriving at a decision. The modeling perspective enhances financial statement analysis by: 1. Including not only financial information, but also management and economic information; 2. Combining the passive tools used in investment and financial analysis (eg: ratio analysis) with individuals framing of the problem (perception) and analysis (judgment) before arriving at a decision; 3. Viewing information analysis through a camera lens reinforced by a basic two stage modeling approach in order to support decisions regarding a particular course of action to implement. Further, this text transforms what other financial statement analysis textbooks emphasise as an input-output and static analysis approach to a more dynamic and process approach. In addition, this textbook divulges from a financial analysis viewpoint to a knowledge creation perspective. This new knowledge creation perspective is intended for upper level undergraduates and graduate students, such as accounting, economic, finance, information systems, marketing, organisational behavior students, and psychology and sociology students. In addition, this book can be beneficial to government, non-profit and business oriented individuals.