Tuesday, August 6, 2019

Women in the Workforce Essay Example for Free

Women in the Workforce Essay As a young a woman living in the 21st century I can only believe that women have every reason to be part of the workforce. In today’s world advancement we have all the technology needed to be able to create balances between our family and work life. In the old days women were viewed to be weak compared to men, because jobs required more physical abilities then mental and critical thinking abilities. Therefore, men were given the working part of the family’s establishment and women were given the care giving for the children part. Today, things are different. Jobs have turned from being only physically oriented to rather more problem solving and thinking oriented. And this makes more opportunities for women to join the workforce. Moreover, I think women should join the labor force because it is proven that when a woman in a family is working it is more likely that the family will rise above the poverty line. Studies done in Bangladesh by Mohammad Yunus, the founder of the micro financing Grameen Bank, show that when the woman in a family is given a chance to generate income for her household she always does a better job with helping her family out of poverty. Women are care givers in nature, and when given the chance to improve the living standard of their children’s lives they will do a better job managing the money and finances. My final reason is that I think in the end, woman or man, we as humans should be given equal opportunities to explore our full potential. No matter what kind of job or craft or hobby we might be doing, we should all be given the chance to thrive and prosper in this life with no restrictions. No matter what race gender or ethnicity we should all be able to do what we love.

The Strategies Of The Nestle Marketing Practices

The Strategies Of The Nestle Marketing Practices The main aim of this assessment is much focused on the critiques and the strategies of the Nestle marketing practices in Africa in the past. The marketing strategies pursued by Nestle in markets in the developing Global Market are also analysed. The discussion towards the ethical concerns raised by these Marketing strategies. The Incorporative Study of the international ban and the evidence on compliance based on Nestle is been performed on a wide range of research with the influence of the reports available from various sources. The analysis of Consumer boycott towards Nestle products  and its impact over the past with relevance to the Africa incident. The study will also greatly focus towards the Nestle boycott- Nestle practices over the free samples to hospitals and kids in poor countries like Africa, we will also emphasize and analyse their critiques due to these practices. Objectives The main ailment of this assessment are been nailed towards the strategy study of the Consumer Boycott Nestle over the incident of Africa. The Global business strategy and the criticism of Nestle are been greatly focused through which we are able to analyse on a wider perspective for descripting the clear picture of various crisis. The progression of the research there by will be further discussed in order to provide a robust recommendation which may yield the marketing strategy aid the strength and prevent the ruin of various problems in the marketing practices on a general perspective. The conclusion will there by effectively hold a hand for providing the better influence of the better marketing strategy based on Nestle on a general perspective. Focus of Study The focus of this study are been greatly emphasized on the learning strategies towards the marketing practices of Nestle and also their implementation of new products in the underdeveloped and the developed country thus leading to the global strategy. The progression of the research there by will be further discussed in order to provide a robust recommendation which may yield the marketing strategy aid the strength and prevent the ruin of various problems in the marketing practices The study will emphasize the better marketing practices. the project guidelines, you will still be expected to demonstrate  knowledge and understanding of a wide range of economic and analytical skills that apply to the study of international business, and more specifically in your case, of theoretical marketing issues as they have been deployed in the Nestle Boycott case study. Brief Introduction and History of Nestle The Nestle has been established and founded in Switzerland around 1866 by Heinrich Nestle the base of the business was identity of the Milk food products. The major concentration of the business where been nailed towards the infants further they look forward and established their business in the developing countries. The Nestle has started their marketing practices in the Africa since late 1980s and Nestle have improved their marketing strategy and the promotion in to their practices of day to day life where they have tend to widen their opportunities in improvising their marketing strategy throughout the Africa. The Nestle concentration is completely been focused towards the Food products. The Nestle food manufacturing products include coffee and other dairy products. The Nestle established nearly 27 factories in and around Africa more over the 11500 employees have been engaged for the manufacturing unit, Nestle also included 50000 suppliers in to their integration of supply chain u nits. The food quality and the social improvements are the two main core principles of the Nestle in emphasizing their business and the marketing practices. The Promotion activity is the act which has experienced them in the Africa in making a improvement in the Baby milk powder over the Africa. The social frame work and the manufacturing of high quality products have been frame worked in Nestle principles. The developments are been much sustainable in Nestles case where the initiatives of their business practices have been expanded over the regions of Europe as well. The major initiatives of the Nestle have been implemented over the developed countries for better integration and the development of the business. The Nestle established the Milk districts wherever they have established their business ensuring their quality also concerning their Global strategy and the development of the business (Boycott Nestle, 2010). Examination of the marketing strategies pursued by Nestle in markets in the developing Global Market The Global strategy of the Nestle has been despite unsuccessful The Nestle had major failures in the Africa due to their promotional products of Nestle towards the Infants. The Nestle had faced major challenges in the 1990s due to major products which they launched and in efficient marketing strategies. The environment of the western nations has been increased with in a challenge around the Africa due to the large scale manufacturing on a supplier chain discounts and the promotional offers. The price valuation has been applied drastically on the several products of Nestle in making their successful products around the Europe and other developed markets. The competition exist around the African region for several products and in the regions of Europe this has really influenced the Nestle to compete the competitors in a high level so they have decided to op for the promotional strategy towards the infants products in Africa. [Source: Boycott Nestle and other action to protect infant health, (2010) [online] (cited 5th December 2010) Available from ] The Nestle has always focused on the Developing and the underdeveloped countries recently they have targeted the China and the India for making their business since the previous estimated population for the China on 2010 is 700 million and also targeting on the incoming levels they have been several opportunity to create in the large markets. The Nestle has Worldwide for several key brands The overall brands of the company has been reached over 8500 in that only few has been registered to business in those countries. The Nestle has established their network with the warehouses and they have wide spread the opportunity for more good supply with the developing markets. The marketing practices and the strategies of Nestle always faces the challenge in the African regions especially recently they have faced a major challenge in the Nigeria due to the polluted water and also on top of it they have the challenging hygienic conditions for their environment (Carroll and Buchholtz, 2008). The research and the development operation have been specialized with in the Nestle over the years since they have been specialized and concentrating more on commercializing their food stuffs and innovation has been touched everywhere in their marketing practices and in terms of their food products as well. The SBUs have been concerned with the managers and the region in terms of perceiving their long term development with respect to the projects and technology (Cowe and Roger, 1999). Brief Analysis and Discussion towards the ethical concerns raised by these Marketing strategies Nestle boycott- Nestle has made several practices in issuing the free samples to hospitals and the infants in the poor countries like Africa and the other regions of Africa ,The real intention of the issuing with the free samples is to promote their products based on which they want the customers to get habituated with the products so that they will have a good business over the regions with the infants and other products. In some cases the people have been influenced and often forced to consume the products. In some cases they have been sold the products out of compulsion for the infants. The IBFAN criticized nestle for distributing the free samples of milk powder to hospitals and maternity wards in many countries like Africa and other developing countries. The Nestle has done these promotional practices of infant products often nestle milk powder this was been the key measure for the Nestle in leading to further disaster.The campaigns were conducted against nestle for preventing th e further promotion and to stop delivering the marketing practices of Nestle in the market though Nestle should have considered themselves to make the effective ease of marketing practices for the better improvement of their business with the infant products.The failure in instructing the people with the sanitation methods for preparing the bottles was also being a major reason in death of many infants and leading to the criticism. There are several people who are unaware with the exact method of the steps in preparing the milk using the Milk product from nestle as the failure in providing the preparation procedures were not given in the regional languages. The IBFAN criticized nestle for distributing the free samples of milk powder to hospitals and maternity wards in many countries like Africa and other developing countries. The progression of the research there by will be further discussed in order to provide a robust recommendation which may yield the marketing strategy. The thorough critique of Nestlà ©s marketing strategy for baby milk powder in the developing world.  This marketing strategy of nestle indeed faced many criticisms and ethical concerns as a serious concern and the regular addressing of these issues in Africa and other regions the Nestle has been prolonged with a Ban on the infant products and other major goods supply. The campaigns were conducted against nestle for preventing the further promotion and to stop delivering the marketing practices of Nestle in the market, based on Nestle- boycott (Rapoport, 1994).    Incorporative Study of the international ban and the evidence on compliance based on Nestle The major evidence of compliance has been addressed in Africa due to the marketing practices of the milk powder issued in the Africa. The Africa being a underdeveloped and known for its poverty, Nestle have concentrated on the Infant milk products where they have addressed the parents having less breastfeeding habits more over they have not having sufficient nutrition for their infants hence they have promoted the milk products which will give the nutrition for the infants based on regular usage. The people are not aware about the ratio on which they need to mix the infant milk products although hey have promoted the products on behalf of Nestle they have failed to instruct the people as they have been known as the illiterates un aware of the usage towards the milk products though they have been instruction available in English. The actual scenario of the Nestle Milk powder is that needed to be mixed in water the worst case of the Africa is that they fail to have the availability of pure water rather they have the contaminated water all around including the ground water. This is very common that the poor countries often have the failures in the clean water supply and also availability of the non-adulterated food (Sillivan, 1998). The milk product from the Nestle has been feeded to the infants has been practiced with the contaminated water although the milk also become contaminated further been consumed by the infants where they have been severely affected with many incurable diseases and often leading to death etc. The children who has consumed it has been leaded towards the serious diseases. This marketing strategy of nestle indeed faced many criticisms and ethical concerns as a serious concern and the regular addressing of these issues in Africa and other regions the Nestle has been prolonged with a Ban on the infant products and other major goods supply. The campaigns were conducted against nestle for preventing the further promotion and to stop delivering the marketing practices of Nestle in the market The failure in instructing the people with the sanitation methods for preparing the bottles was also being a major reason in death of many infants and leading to the criticism. The many mothers are also un-aware with the exact method of the steps in preparing the milk using the Milk product from nestle as the failure in providing the preparation procedures were not given in the regional languages. The IBFAN criticized nestle for distributing the free samples of milk powder to hospitals and maternity wards in many countries like Africa and other developing countries. The Nestle has done these promotional practices of infant products only with the hospital for a free basis. Once they have decided to leave the hospital the issuing of milk powder were been stopped to provide free whereas on the other hand the supplements has been already started working with the children the family continues to buy the formula again this has been a reason for heavy Un ethical practices of nestle or even termed to be the un ethical strategy of nestle. The IBFAN accused nestle for offering the sponsorships and gifts to the health workers for promoting the nestle milk powder (Monroe, 1999). Analysis of Consumer boycott towards Nestle products  and its impact After the incident of the Nestle Boycott Incident in the Africa based on the Milk powder they have finally met their protestors since they have decided to modify their business practices in four main perspectives. The restriction were included with the distribution of the free samples. The Nestle labels were been identified and being the benefit of the breastfeeding and later they have been the emphasized for the bottle feeding. The promises of the hospitals and relevance towards their product and code were aided with the codes of world health organization (WHO). The infant formulaes were been agreed to promote in the markets based on the professionals with proper training and related to the terms of policy in the specified environment. the Infant milk products where they have addressed the parents having less breastfeeding habits more over they have not having sufficient nutrition for their infants hence they have promoted the milk products which will give the nutrition for the infa nts based on regular usage. The people are not aware about the ratio on which they need to mix the infant milk products although they have promoted the products on behalf of Nestle they have failed to instruct the people as they have been known as the illiterates un aware of the usage towards the milk products though they have been instruction available in English. The actual scenario of the Nestle Milk powder is that needed to be mixed in water the worst case of the Africa is that they fail to have the availability of pure water rather they have the contaminated water all around including the ground water. This is very common that the poor countries often have the failures in the clean water supply and also availability of the non-adulterated food (Kline, 2005). The milk product from the Nestle has been feeded to the infants has been practiced with the contaminated water although the milk also become contaminated further been consumed by the infants where they have been severely affected with many incurable diseases and often leading to death etc. The IBFAN criticized nestle for distributing the free samples of milk powder to hospitals and maternity wards in many countries like Africa and other developing countries. The Nestle has done these promotional practices of infant products. The children who has consumed it has been leaded towards the serious diseases. This marketing strategy of nestle indeed faced many criticisms and ethical concerns as a serious concern and the regular addressing of these issues in Africa and other regions the Nestle has been prolonged with a Ban on the infant products and other major goods supply. The failure in instructing the people with the sanitation methods for preparing the bottles was also being a major reason in death of many infants and leading to the criticism. The many mothers are also un-aware with the exact method of the steps in preparing the milk using the Milk product from nestle as the failure in providing the preparation procedures were not given in the regional languages (Kline, 2005). The campaigns were conducted against nestle for preventing the further promotion and to stop delivering the marketing practices of Nestle in the market. The Breast feeding is often being known to be the safest way in order to build the strength and aid the infants with the essential nutrients, it is the best way for proving the nutrition where it aids the protection them from bacteria and other infection. This has been an often crucial stage emphasizing their development. The well replacement known method for the replacement with the bottle feeding more over they tend to carry in engaging the greater risks over the contaminated water practiced for the infants towards feeding and risk of avoiding the sterilizing equipment. The breast milk often known as the substitutes and same kind of products which includes fruit juices. The infant cereals being a major promotion with advertisements in order to attract the infants (Carroll and Buchholtz, 2008).   Recommendation The IBFAN has decided to Ban Nestle for their irrelevant marketing strategies this kind of strategies and more authority should be concerned for monitoring the kind of activities ensuring the health and safety. The well trained professions are needed to be trained in an effective manner is much crucial for emphasizing the best of marketing strategies ensuring the safety for the people and also improvising the sales of the products in the market. The Nestle Boycott has often being engaged in the promotion activity with the hospitals, more often the promotion should be based on the peoples interest and also based on their training basis so that many issues can be highly prevented. The campaigns were conducted against nestle for preventing the further promotion and to stop delivering the marketing practices of Nestle in the market. The failure in instructing the people with the sanitation methods for preparing the bottles was also being a major reason in death of many infants and leadin g to the criticism. The Milk product from nestle as the failure in providing the preparation procedures were not given in the regional languages. The IBFAN criticized nestle for distributing the free samples of milk powder to hospitals and maternity wards in many countries like Africa and other developing countries. The yield of the marketing strategy aid the strength and prevent the ruin of various problems in the marketing practices Alternatively after all the bans they have been more successful understanding the nature of the place and condition. Conclusion In order to conclude as we have discussed the marketing strategies and the business practices of Nestle has been under several issues addressed though they have been initialized with their marketing plans. The marketing practices of Nestle and also their implementation of new products in the underdeveloped and the developed country thus leading to the global strategy. The IBFAN accused nestle for offering the sponsorships and gifts to the health workers for promoting the nestle milk powder this was been the key measure for the Nestle in leading to further disaster.The campaigns were conducted against nestle for preventing the further promotion and to stop delivering the marketing practices of Nestle in the market though Nestle should have considered themselves to make the effective ease of marketing practices for the better improvement of their business with the infant products.The failure in instructing the people with the sanitation methods for preparing the bottles was also being a major reason in death of many infants and leading to the criticism. There are several people who are unaware with the exact method of the steps in preparing the milk using the Milk product from nestle as the failure in providing the preparation procedures were not given in the regional languages. The IBFAN criticized nestle for distributing the free samples of milk powder to hospitals and maternity wards in many countries like Africa and other developing countries. The progression of the research there by will be further discussed in order to provide a robust recommendation which may yield the marketing strategy aid the strength and prevent the ruin of various problems in the marketing practices Alternatively after all the bans they have been more successful understanding the nature of the place and condition for which they have been adapted in promotion and manufacturing of the products based on the requirements.

Monday, August 5, 2019

Zero Based Budgeting Emerged To Overcome The Limitations Of Incremental Budgets Accounting Essay

Zero Based Budgeting Emerged To Overcome The Limitations Of Incremental Budgets Accounting Essay Zero-based budgeting emerged to overcome the limitations of incremental budgets. This approach requires that all activities are justified and prioritized before decisions are taken relating to the amount of resources allocated to each activity. Besides adopting a zero-based approach zero-base budgeting also focuses on programmes or activities instead of functional departments based on line-items which is a feature of traditional budgeting. Programmes normally relate to various activities undertaken by municipal or government organizations. Zero-based budgeting works from the premise that projected expenditure for existing programmes should start from base zero, with each years budgets being compiled as if the programmes were being launched for the first time. The budgetees should present their requirements for appropriations in such a fashion that all funds can be allocated on the basis of cost-benefit or some similar kind of evaluative analysis. The cost-benefit approach is an attempt to ensure value of money, it question long-standing assumptions and serves as a toll for systematically examining and perhaps abandoning any unproductive projects. Thats why more and more non-profit making organizations, including Oxfam Hong Kong, consider using Zero-based budgeting as an approach to judge a best solution of the organizations. Background of Oxfam Hong Kong Oxfam Hong Kong is one of non-profit making organizations. It is an independent international development and humanitarian organization working against poverty and related injustice. It recognized that much poverty is caused by injustice and that poverty alleviation requires economic, social and structural change. It worked with people facing poverty and with partner organizations on development, humanitarian, policy advocacy and public education programmes. How zero-based budgeting could be used at Oxfam Hong Kong Most organizations, including Oxfam Hong Kong, may use incremental budgeting system for their budgetary process. However, this approach has a serious drawback. The budgetary process for coming year usually uses previous budget allocation as a basis of allocation. That may incurred increase or decrease in budget for the coming year based on the budget allocation. It is because the percentage of allocation is without full examination of this allocation basis. Incremental budgeting system assumes that the situation will continue in the same way. Zero-based budgeting could be used to remedy this serious drawback in incremental budgeting system. The best suitable activities in Zero-based budgeting To use zero-based budgeting as an approach, some activities are very suitable to use. For example: Limited resource of labours Oxfam Hong Kong is a non-profit making organization that it is always faced with limited resource of labours because major labours are volunteers that it often has not salaries. To organize an activity such as donation of poverty countries, it is a large project that it needs a lot of human resource. The allocation of resource is very important if the organization is faced with limited resource of labours. Zero-based budgeting can efficiently allocate resource of each department. Zero-based budgeting will define and evaluate decision packages of human resource and appropriate allocation by ranking of decision packages. Judgment of consignment or in-house Oxfam Hong Kong always creates a lot of activities about the donation of poverty countries. To encourage more donations, the organization always produces some souvenirs to donators. The souvenirs are also a part of cost that Oxfam Hong Kong will be considered to produce by consignment or in-house processing. It is because Oxfam Hong Kong would likely choose inexpensive method. It is very suitable to use zero-based budgeting to the identification. Although incremental budgeting system or activity-based budgeting can determine the cost of production by consignment or in-house processing, it only use department as a base which is less accurate than zero-based budgeting. It is because zero-based budgeting is based on activity which is more accurate than incremental budgeting system or activity-based budgeting. The advantages of Zero-based budgeting More and more non-profit organizations choose Zero-based budgeting rather than Incremental budgeting for their decision making because Zero-based budgeting has following advantages which Incremental budgeting is ignored. Inappropriate activities are not undertaken Traditional budgeting trends to extrapolate the past by adding a percentage increase to the current year. Zero-based budgeting avoids the deficiencies of incremental budgeting and represents a move towards the allocation of resources by need or benefit. Thus, unlike traditional budgeting the level of funding is not taken for granted. For example, when Oxfam Hong Kong has limited resource such as labour hour, the allocation of resources is being very important. Then Zero-based budgeting can help Oxfam Hong Kong to select the best solution of the allocation by ranking of decision packages. Finally, inappropriate solutions are not adopted. Enhance motivation The documentation of decision packages also leads to a deeper staff and management knowledge of all the operation and activities of the organization and can enhance communication, participation and therefore motivation. Oxfam Hong Kong can indirectly motivate the staff. It is because all departments especially management department in Oxfam Hong Kong need to communicate with other departments to make a consensus of the decision packages. Concerning value for money Zero-based budgeting focuses attention on outputs in relation to value for money. Through this value for money approach, inefficient and obsolete operations are identified so that wastage can be eliminated and a more efficient allocation of resources to activities and departments can be achieved. Therefore, Oxfam Hong Kong can indirectly reduce the cost of selection of decision because the wastage is reduced and the allocation of resource is being efficient. Problem of Zero-based budgeting Actually, no method is perfect. Zero-based budgeting also exists problems that Oxfam Hong Kong should be faced. More costly and time consuming The preparation of decision packages can generate a great volume of paperwork especially for a large project or activity and will require a considerable management skill. Therefore, Oxfam Hong Kong should be provided more training and education about concepts of application of Zero-based budgeting to the management department because Zero-based budgeting must be clearly understood by managers at various levels to be successfully implemented. The running cost is directly increased. Also, Zero-based budgeting will requires gathering, analysis and evaluation of large amounts of data that the management department faced with much workload and it is very time consuming. Problems of identifying ranking packages Subjective judgment and political pressure are unavoidable in ranking packages and allocation of resources and may create departmental conflicts. Different types and natures of activities across different departments, particularly with qualitative rather than quantitative benefits, may give rise to the problem of ranking. Oxfam Hong Kong is confused of the decision packages because it is difficult to define decision units and decision packages and sometimes subjective judgment is needed. Also, management may be exaggerated skews the results if it is unreliable. Then, the decision packages are became inaccurate. Relationship between management and staff deterioration The questioning attitude of zero-based budgeting is not always acceptable to staff or management because they may view it as a threat to their existing implied rights. For example, management department and accounting department have different ideas of decision packages. Each department does not agree with the other side ideas. The cooperation and motivation among the management and staff may deteriorate. Therefore, it may influence the relationship of each department in Oxfam Hong Kong. http://www.oxbridgewriters.com/essays/accounting/zero-based-budgeting.php http://www.finweb.com/financial-planning/pros-and-cons-of-zero-based-budgeting.html http://www1.cimaglobal.com/Documents/ImportedDocuments/fm_nov07_p48-53.pdf

Sunday, August 4, 2019

Belief and Knowledge Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  There are many contentions our present world has faced that require a thorough thought process in order to represent a side of the argument. We see that there are many different authorities that tell us we should be thinking in certain directions. However, most people need to realize that influence from these different sources such as academics, politicians, companies, global organizations, media, and others in this nebulous category, don’t always steer us in the write direction. Maybe they can provide us with knowledge about a certain problem, or information regarding each side, but when it comes down to the bottom, belief and knowledge seems to be what most people turn to. We see many people opposing social issues because of what their families have taught them, we see many people opposing scientific technology because of what their religion says. We see many people then opposing the â€Å"religious fanatics† because science is â€Å"the key to th e future.† And lastly we see many people opposing things just to cause trouble, and those are the types of protestors, I really cannot stand. But that’s beside the point. Reason and emotion are reflected in the way one uses them to distinguish between their faith and belief, and knowledge and solid fact. This can be shown through the abortion debate, stem cell research, and of course, the hot topic of 2004 and the near future- gay marriage.   Ã‚  Ã‚  Ã‚  Ã‚  First, abortion has really taken center stage in our society. Both sides of the argument have been well thought out and make good sense; it is up to you to decide which one you feel more strongly represents your views. Or, you must interpret it and make your own opinion. Those who oppose abortion are called the â€Å"pro-life† group. These people believe that the fetus is a living thing, and that it should not be killed for it has yet to develop fully into a human being. By taking the life of a fetus, one is taking the life of a potential human being, and an innocent child. The opposing view is usually referred to as â€Å"pro- choice.† This argument is strong in the sense that people believe they should be able to exercise their rights as a free human being, and if they choose to abort their child, it is the potential parent’s choice. You will find that many people that belong to the â€Å"pro- life† side are religious. Most who are on the... ...Scotts Valley High. It took a long while for me to develop my full thoughts, and although some teachers at my school may choose a different lifestyle than me, it does not make them a â€Å"bad† person, or one that has â€Å"sinned.† As far as I am concerned, God will send those who discriminate and harass and who are hateful all down to hell before any homosexual who has lived their life virtuously. However, I do not support gay marriage because I believe that marriage is sacred and that it is something that should stay between a man and a woman.   Ã‚  Ã‚  Ã‚  Ã‚  Through this class, I have learned so much about the world, different cultures, perception, how we know things, what influences us, but most of all, I have learned the most about myself. I have learned to work thorough all factors that may intimidate me into forming my own opinion about things, and I have found that things I really rely strongly on, are driven not by fact or knowledge, but by what I believe and what is in my heart. Being able to distinguish belief and knowledge comes down to the individual and whether they feel that they can be more persuaded through solid fact, or what they believe and have faith in.

Saturday, August 3, 2019

Essay --

En Marà ­a el trama es ingenuo se describe el amor de Efraà ­n y Marà ­a de una manera sincera y inocente hasta que ocurre la muerte de la protagonista. La novela sentimental se identifica porque siempre tiene una pareja enamorados con diferentes problemas. Donde los hechos se desarrollaron en una forma directa, y aunque Isaacs narra en primera persona, es sabio todo lo conoce. Teniendo el conocimiento de lo que ocurre significa que la novela fue creada con elementos autobiogrà ¡ficos con aspectos de su propia vida. Esta novela presenta caracterà ­sticas importantes que utilizan en novelas romà ¡nticas como el romanticismo, costumbrismo y el realismo. En esta novela discutimos en la clase que contiene informacià ³n autobiogrà ¡fica del autor Jorge Isaacs. El vivià ³ en la casa donde se describe que era la casa de Efraà ­n donde se desarrollo el idilio en la hacienda llamada â€Å"el paraà ­so†. Conociendo detalles del autor hace entender la novela mas, como Isaacs siendo hijo de padres judà ­os igual que Efraà ­n convertido al cristianismo. Ambos estuvieron interesados en las mismas lecturas y estudiaron la poesà ­a, tambià ©n queriendo ser doctores. En esta novela se caracterizan muchos elementos importantes de una novela romà ¡ntica como la idealizacià ³n de la naturaleza. La abstraccià ³n del paisaje y la personificacià ³n caracteriza gran parte de las novelas romà ¡nticas. La cuidad del Cauca donde el autor pasà ³ su nià ±ez y mayorà ­a de su vida es donde ocurre el romance, porque Marà ­a fue adoptada por sus padres ella fue a vivir a esa casa. En que los dueà ±os, y esclavos viven del amor cristiano. La convivencia es normal a pesar de la diferencia social y econà ³micamente. Igual que la idealizacià ³n en esta novela el romanticismo està ¡ representado por varias formas. En ... ...a donde es posible estarlo en esa posicià ³n. Isaacs expone su preocupacià ³n por el realismo al prohibir la inhumanidad de lo que era la esclavitud. Las maneras de los personajes realistas se imponen en dos socios de Efraà ­n. Por ejemplo, â€Å"Pude notar que mi padre, sin dejar de ser amo, daba un trato carià ±oso a sus esclavos, se mostraba celoso por la buena conducta de sus esposas y acariciaba a los nià ±os.† Los personajes Carlos y Emigdio. Los à ºnicos personajes romà ¡ntica as son Marà ­a y la mama de Efraà ­n. Efraà ­n tiene la personalidad de su creador con cierta idealizacià ³n. El ser perfecto es grande en esta novela, la ambicià ³n de Efraà ­n y su amor imposible hace que separe a los dos. El realismo se nota en esta novela por los personajes menores como los esclavos y la clase baja. Los actores secundarios està ¡n presentados de una manera realista, y no idealizan nada romà ¡ntico.

Friday, August 2, 2019

Education Values Essay -- essays research papers fc

Discussions on particular educational curricular issues or programs reflect not only educational values but societal values as well. Three areas in particular that have been eliciting much discussion are bilingual education programs, services within schools for gay and lesbian students, and inclusion of multicultural curricula. Among each of these programs, questions have been raised about their relativity to education and the comprehensive research to prove that these programs are beneficial to students.   Ã‚  Ã‚  Ã‚  Ã‚   Bilingual education is a fairly new program, in which foreign-born students learn English for one period during the day while all their other classes are taught in their native tongue (Holloway). This program isn’t just restricted to students who are learning English as their second language, it is also required of English speaking students as well. It gives them an opportunity to acquire a second language easily by allowing them to interact with foreign-born students in order to learn more about their culture and their language (Holloway). School Chancellor Harold O. Levy has supported this program from the beginning. â€Å"The goal of dual-language models is to promote long-term literacy in both groups of students†¦whether for cultural, economic or educational reasons,† said Levy. Skeptics like Ron K. Unz said that dual-language programs require specialized teachers, and it is difficult to measure their effectiveness on immigrant children due to t...

Thursday, August 1, 2019

How significant the impact of corporate social responsibility is associated to the legitimacy theory and stakeholder theory Essay

The research area that I think is both important and of interest is the significance of corporate social responsibility. With the development of academic theory in accounting field, the research of corporate social responsibility (CSR) has gained great promotions. And those researches have brought about profound influences to corporations and publics. The importance of this discussion of significance of corporate social responsibility disclosure is that it can affect many groups of people and a lot of perspectives of society to a large extent. In order words, the disclosure of CSR can be very critical to a society. Another element that makes me feel CSR is important is that some companies may change their practices to respond to the expectations of the society when there is a CSR issue within these companies. For this case, CSR even could potentially facilitate certain industries to a better future. In addition, CSR is important also because that it now trends to involve into a very large range of industry. The CSR became a wide concerned issue. Thus, these factors inescapably draw my attention on to it. The topic of corporate social responsibility is still a young object to study compared with other old theories. This is why this topic attracts me to research it. Moreover, even though CSR has drawn all of the attention from public and companies, there are still plenty misperceptions and many vague parts about it. The purposes of this paper are to clarity the understanding of CSR in many different points of view based on my researches on the topic. Research question The research question of this article, which drew my attention to explore into the theories of accounting area, is that how significant the impact of corporate social responsibility is associated to the legitimacy theory and stakeholder theory. This question led to many interesting facts which will be listed below. Academic Articles 1. Corporate social responsibility: evolution of a deï ¬ nitional Carroll (1999) discussed the history of the evolution of the concept and definition of CSR. As Carroll found, in the 1990s, the CSR conception bridged considerably to alternative themes such as stakeholder theory, business ethics theory, CSP, and corporate citisenship. Carroll holds a positive perspective that CSR will further affect the stakeholder society, particularly at the global level and new emerging technologies arenas, and commercial applications. Thus, the author believes that the CSR has a bright prospective because at its core, it addresses and captures the most important concerns of the public relating to business and society relationships. It is also identified that in the last two decades, CSR continually worked as a core construct but yields to or is transformed into alternative thematic frameworks. 2. Refinements to Legitimacy Theory in Social and Environmental Accounting In this paper, Tilling (2004) showed some points that is relevant to my research. To begin with, he gave the definition of Legitimacy to build the discussion of social and environmental accounting area. In addition, the author also identified some of the more topical developments in the ethical and management aspects on corporations and legitimacy. For example, the author demonstrated fundamental concepts of layers of legitimacy theory. The table brought some ideas about legitimacy theory in different perspectives and it illustrated the phases of an organisation in managing its legitimacy. Moreover, Tilling made some clear thoughts that the contributions of legitimacy theory that have already been made by accounting researchers that are yet to be fully recognised, which means that the essences of legitimacy theory are not fully grasped. Therefore, this explained why social and environment disclosures are voluntary. 3. The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures Van der Laan (2009) investigates that it is voluntary in nature to public corporate social disclosures (CSD) for entities in early stage since CSR has been developed. And then the author found that the interests of researchers are moving to motivational aspects of disclosures of CSR. More and more companies are requested to report on their interactions with society in various forms which involves the term: ‘solicited’. This phenomenon indicates that the value of reporting CSR is increasingly important. It can be regarded as a natural consequence that the style of disclosure information is likely to be demanded other than only from voluntary actions due to the increasing stresses on organisations to be responsible. Stakeholder theory and legitimacy theory are viewed as explanations of motivations of CSR disclosures. Thus, to stakeholders, legitimacy theory is about management notions rather than accountability. 4. Legitimacy theory: a story of reporting social and environmental matters within the Australian food and beverage industry In this research, Guthrie, Cuganesan & Ward (2006) mentioned the links between the company’s choice of legitimation strategies and company’s level of profile. The authors assumed companies as ‘high profile’ and ‘low profile’. It states that the higher profile the enterprises are, the more possibilities to disclose more CSR information will be. This may be because of the natural quality of this particular industry. Companies in different industries have different motivations towards legitimation owing to their different activities on CSR. Another point is that corporations with high profiles trend to apply more disclosure strategies in order to change expectations and perceptions of public and deflect attention of them. Based on the view of legitimacy theory, this article concludes that CSR is likely to be a trend of corporations to report, which means that, within the legitimacy theory, the CSR significantly affected companies’ strategies in most aspects. 5. Social reporting in the tobacco industry: all smoke and mirrors? Due to the particularity of tobacco industry, the possibility of facing serious erosion of legitimacy appears more in tobacco industry than any other industries. Thus, the effects on mentioning CSR in reports in tobacco industry are likely to be greater than in other businesses. Moerman & Van der Laan (2005) states the process that use social reporting to fix the gap between the social and the economic. Moerman & Van der Laan cited specific data to clarify this belief. With the understanding of legitimacy theory and stakeholder theory, World Health Organisation extends the notion of stakeholders that have the potential to exercise pressure on the ‘legitimacy’ of an industry via global regulation’s control. 6. Gaining legitimacy in contemporary world: environmental and social activities of organisations This article studies the relations between environmental and social motions of organisations and organisational legitimacy. According to Emtairah and Mont (2008), the first point can be made is that CSR activities are likely to influence legitimation efforts of organisations. For instance, energy producing companies are willing to reduce the carbon emission in order to sustain the legitimacy to meet collective set of societal expectations to maintain ‘social license’ to operate. The second point classifies that how those potential variations influence these differences as constructs for further empirical research when companies made choices of CSR activities for legitimation purposes and the conditions. Overall, this article states the reasons for companies to disclose their corporate social responsibility. 7. The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice In this discussion, Carroll & Shabana (2010) states some features of ‘business case’ for corporate social responsibility (CSR). The study of the business case mentions the cause why the companies should accept and improve their CSR. In addition, Carroll & Shabana gives the answers of what the business communities and organizations get out of CSR. Moreover, the most important view that Carroll & Shabana made is that with the evolving understandings of CSR and some of the long-established, the current responsibilities of companies to society is beyond proï ¬ t-seeking and pursuing the maximum wealth, which indicates that corporations should be responsible to their stakeholders even if it occurs sacrifices on profit. Studying business case of CSR may produce some outcomes in good ways which are reducing cost and risk, strengthening legitimacy and reputation, building competitive advantage and creating win–win situations. 8. The Future of Corporate Social Responsibility Reporting In this case, Maguire (2011) pointed out the impacts that CSR has produced to the whole world by analysing the quantity of CSR reporting of different periods. According to the statistics from CorporateRegister.com, in 2009, around 4,000 corporations published CSR disclosures which this figure is 10 times greater than it used to be in the mid of 1990s. Although companies are increasingly attempting to disclose reports about their social and environmental effects, reporting on such non-financial data has not yet become the majority. More statistics showed that, in 2009, almost 90% of the Fortune Global 100 issued CSR reports, but most stakeholders are still not clear with the social and environmental performance of these corporations. The author concludes that CSR reporting is certainly important for future years. 9. Shareholder value versus stakeholder values: CSR and ï ¬ nancialisation in global food ï ¬ rms Jones & Nisbet (2011) studies the range of CSR which includes a test case of food manufacturing industry. It investigates the causes of CSR that arises from the ï ¬ nancialisation of company strategies and how these deï ¬ ne and rank social promises and roles within such internal institutions. By analysing the four biggest global entities’ case, the negotiated closure of two speciï ¬ c factories verifies an incompatibility between deeming employees as stakeholders and CSR as a business strategy. This paper concluded that corporate CSR perspectives on ‘stakeholder partnerships’ are highly limited in scope. In addition, global firms’ CSR with in financialised markets are unlikely to complement or replace unalloyed market forces, or state regulation and intervention. It is beyond either neoliberal, socioeco-nomic governance by markets, or welfare regulation by public authorities. 10. Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors Jo & Na (2012) clarified the links between CSR and firm risk in debatable industry sectors, such as alcohol, tobacco, gambling etc. and the result is found that CSR engagement inversely influences company risk after controlling for various characteristics of corporations. Jo & Na employ a system equation method and difference regressions to insistently search that CSR engagement of firms in controversial industry sectors negatively affects firm risk in order to cope with endogeneity problem. Authors found that, through CSR engagement, the influence of risk reduction is more economically and statistically important in controversial industry companies than the companies in non-controversial industry. Expectations In responding to the research question, the findings are expected to be appeared from academic papers that variously content the information about the relation between CSR and its influences to this society through legitimacy or stakeholder theory perspective. The expectations of results can be general or specific. For example, one result expected to be found is the conditions of interacted impacts based on the fundamental relations between legitimacy theory, stakeholder theory and CSR. Based on that finding, a further expectation can be made that whether CSR affects the legitimacy of a company and to what extent. Furthermore, I expect to find out what kind of corporations or industries are influenced or influenced most and to response what steps they will take to sustain existence. Another expectation of proper findings is the understanding of the role of theory in explaining motivation CSR and for what reasons that companies are voluntary or solicited. Moreover, the concept of what benefits CSR strategy may bring to corporations is required by the research question. In addition, the future forecast about CSR is also required in this topic. Lastly, how to make decisions between stakeholder theory and shareholder theory has to be discussed. Since the level of research we have done so far, more profound discussion should occur. The expectation can be whether CSR can complement or replace certain nature functions of the society or economy. Accounting Theories The accounting theories that might help me to explain the expectations I have for my research question are positive theory, legitimacy theory, stakeholder theory, shareholder theory and corporate social responsibility (CSR) theory. Positive theory explain, predict organisations’ activities. This theory is the fundamental for other theories. Legitimacy theory posits that business organisations are bound by the social contract to undertake socially desired actions in return for approval of their existence, goals and rewards from their activities. This theory has close relationship with CSR issues. Stakeholder theory suggests that the purpose of a business is to create as much value as possible for stakeholders while keep the interests of customers, suppliers, employees, communities and shareholders aligned and going in the same direction. Contrastively, shareholder Theory describes that businesses do not have any moral obligations or social responsibilities at all, other than to maximize their own profit. Shareholder and stakeholder theories are normative theories for CSR, guiding what a organisation’s role ought to be. Corporate social responsibility refers to the way that a business takes into account the financial, environmental and social impacts of decisions and actions it is involved in. This description meets the core of this article. Data Collection To collect enough data for this essay, I chose data base as my searching method. By accessing to UTAS account, I can simply use the library data base functions to search what I want. This is a timesaving and multi-functional approach. The reason why I made this point is that the library data base of UTAS has enormous resources and various types of articles such books, journals, dissertations, newspaper articles etc. I can easily use it to find the information. Moreover, the searching data base has many other functions, which require login, that are very convenient. For example, when I search an article, the resources are listed out really fast and it is automatically in a sequence of the most relevant outcomes. This procedure saves a lot of time from eliminating useless articles. The preview factor is amenity as well. After searching some particular key words, when I move my mouse onto any titles of the search results, without clicking on it, a preview window jumps out with all the brief information about this article. The best function is the ‘save this item’ button, which I can use to save useful articles neatly and simply. Ethics It is important to know that ethics is a bottom line of the work and research by our hands to avoid hurting other people or ourselves. Ethical considerations play important role during my research. Ethics approval helps to ensure that research complies with established guidelines. What I need to do at UTAS to obtain ethical approval is to plan the research project and find an organization to review on the plan. The Research Integrity and Ethics Sub-Committee (RIEC) can offer some help to me to obtain the ethical approval at UTAS. I can also go to the Research Integrity Advisers (RIAs) to ask for help. Clear view can be made that I have the duty to ensure the integrity of my work and that my research enhances the good name of UTAS and the profession. I am also required to observe ethical, professional and legal responsibilities in the conduct of research. In addition, I am aware of that students must apply for ethics approval prior to the recruitment of participants and the commencement of any data collection. It is not possible to retrospective ethics approval. Moreover, all resources used in my research must be electronic copies and documented. Question Development 1. According to the history of the evolution of the concept and definition of CSR, how did CSR bridge to other theories. By answering this question, respondents will be able to know about CSR’s evolution and more importantly, respondents will have some brief ideas about the relations built between legitimacy theory, stakeholder theory and CSR. 11. Does CSR affect companies’ legitimacy? If yes, to what extent do you think it will be? How did the CSR develop under different circumstances? This indicates the core link and gap between legitimacy and CSR. This article shows a trend that more and more companies are requested to report on their interactions with society in various forms which involves the term: solicited. 12. When do companies become voluntary or solicited? This answer illuminates the truth of growing significance of CSR in worldwide. 13. Which industries are most likely to be affected by the changes in CSR strategies of corporations? Respondents should enter into a deeper thought, although most of the businesses will be affected by CSR issues, only few of them paid high costs on their CSR problems. 14. What are the aspects of those companies to be influenced? By examining this idea, readers gain the knowledge of limitation of the scope of CSR consequence related to legitimacy. 15. What motions would organisations take to balance its legitimacy, CSR strategy and the profitable goals of company? This article studies the relations between environmental and social motions of organisations and organisational legitimacy. This question needs to be asked because that this article shows what loss will happen if CSR strategy is not appropriate. 16. What benefits can CSR strategy bring to corporations by studying business of CSR? Studying business case of CSR may produce some outcomes in good ways which are reducing cost and risk, strengthening legitimacy and reputation, building competitive advantage and creating win–win situations. 17. How is CSR going to affect the future’s companies’ reports? Answering this question will make readers realise how significant the CSR is and how will it enhance social and environmental conditions as to be treated a priority for politicians and other stakeholders. The CSR reporting is not only affecting current companies activities, but also future’s. 18. Can CSR complement or even replace unalloyed market forces, or state regulation and intervention? This question shows that CSR is so importance that even could be referred to the discussion of replacing state regulation. However, the conclusion is negative. 19. What is the relation between CSR and firm risk in controversial industry sectors? Readers will know the facts in reality of this case. Reference list 1. Carroll, AB 1999, ‘Corporate social responsibility: evolution of a deï ¬ nitional construct’, Business and Society, 38, pp. 268–295 2. Tilling, M 2004, ‘Refinements to legitimacy theory in social and environmental accounting’, Commerce Research Paper, no. 04-6, ISSN: 1441-3906. 3. Van der Laan, SL 2009, ‘The role of theory in explaining motivation for corporate social disclosures: voluntary disclosures vs ‘solicited’ disclosures’, The Australasian Accounting Business & Finance Journal, vol. 3, no.4. pp.15. 4. Moerman, L & Van der Laan, SL 2005, ‘Social reporting in the tobacco industry: all smoke and mirrors’, Accounting, Auditing and Accountability Journal, vol. 18, no.3, pp.374-389. 5. Guthrie, J, Cuganesan, S & Ward, L 2006, ‘Legitimacy theory: a story of reporting social and environmental matters within the Australian food and beverage industry’, The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference, p.1-35. 6. Emtairah, T & Mont, O 2008, ‘Gaining legitimacy in contemporary world: environmental and social activities of organisations’, Int. J. Sustainable Society, vol. 1, no. 2, pp.134–148. 7. Carroll, AB & Shabana, KM 2010, ‘The business case for corporate social responsibility: a review of concepts, research and practice’, International Journal of Management Reviews, vol. 12, no.1, pp. 85-105. 8. Maguire, M 2011, ‘The future of corporate social responsibility reporting’, Issues In Brief, vol. 1, no. 1. 9. Jones, B & Nisbet, P 2011, ‘Shareholder value versus stakeholder values: CSR and ï ¬ nancialisation in global food ï ¬ rms’, Socio-Economic Review, vol. 9, no. 2, pp.287-314. 10. Jo, H & Na, H 2012, ‘Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors’, Journal of Business Ethics, volume 110, no. 4, pp. 441-456