Is there is any differences between UK Accounting Ethics Standards and Essay

Is there is any differences between UK Accounting Ethics Standards and US Accounting Ethics Standards - Essay Example To the extent that the ASCs pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRSs, they remain in force. The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed. This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediate solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. The principal legislation governing reporting in the UK is laid down in the Companies Act 1985 (as amended by the Companies Act 1989 and subsequent statutory instruments), which incorporates the requirements of European law. The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2]. Recently issued UK FRSs have, in any case replicated the wording of corresponding IFRSs, reducing the differences between the two sets of standards significantly. Each of the current UK accounting standards are explained below

Discuss using named examples, the use of and applicability of Essay

Discuss using named examples, the use of and applicability of bio-indicator organisms in the environmental assessment of fres - Essay Example According to Durranti, a bio- indicator is defined as a plant or animal species whose presence or absence gives information on the state of a given environment (Chu, Chanb and Chow 2005). The Use and Applicability of Various Bio-Indicator Organisms in the Environmental Assessment of Freshwater and Marine Systems There exist several bio-indicators that have been applied to measure the health status of freshwater and marine environments. To begin with, Chin argues that by identifying the kind of animal species present in a given water body, biologists are able to analyze the quality of water in that water body (Chin 2006). For instance, the presence of many carnivore fish species might suggest a higher quality of water compared to a water body dominated primarily by omnivores. A healthy water body supports life for many micro-organisms that are predated upon by the carnivore fish. For many years, fish have been used to indicate the quality of water bodies. This has been accomplished th rough determining the kind of fish that live in a given water body, measuring alterations in fish species composition and species proportion (Jackson 2001). Changes in fish length and tropic level can as well be used in determining the health of aquatic environment. ... From the experiment, it was established that samples from the lake had a high number of comets and mainly in second and third classes. Thus the results suggested that Lake Igapo is an aquatic environment that was characterized by a high level of genotoxicity and other pollutants. In Izmir Bay of Mediterranean (in Western Turkey), fish are used to determine the level of water pollution in the sea (Gonenc 1999). Izmir is an industrial and commercial centre. The presence of metals such as lead and zinc in freshwater and marine environments can be indirectly measured using inorganic acids, such as sulphuric acid and hydrochloric acid (Turner and Tessier1995). These acids are applied on intestinal specimens of different fish species. If the above metals are present, the acids react with the specimens to form oxides. Bonnan notes that some aquatic pollutants might remain active for many years and through several generations. Examples include mutagenic and carcinogenic compounds (Farris, J. et al 1993). Genotoxicity biomarkers can be applied in sentry organisms to enhance the identification and assessment of mutagenic hazards and their sources. One of the most suitable methods of identifying the response of organisms to such contaminants is by use of micronucleus (MN) test. This can be used as an index of the total genetic damage of cells during the lifespan of an organism. Fish and bivalves have been the main target for such experiments. Gill and haemocyte cells are the commonly used tissues. Due to rising carbon dioxide concentration s in the 21 century, the acidity of sea water has increased as well. Consequently, global temperatures have been driven up, including

The More Convincing Theory Of Justice

The More Convincing Theory Of Justice Justice has always been a major subject for debates and exploration among philosophers and for centuries. Plato and Aristotle, the two most important philosophers of Western civilisation are the earliest to investigate different dimensions of justice and develope their own theories respectively. Before a closer examination of their concepts, one must first define the term. Justice is defined as just behaviour or treatment and the quality of being fair and reasonable.  [1]  In the following essay, both the Platonic and Aristotelian theory of justice in the state and individual will be discussed and their possible law will also be analysed to achieve an objective conclusion on whose theory is more convincing. Plato (427 BC-347 BC) is one of the founding figures of Western philosophy and is well-known for his work The Republic, in which he noted the qualities of an ideal state and a just individual by presenting his theory of justice through the words of Socrates. Platos aim of The Republic is to explain that we have to be just in all circumstances, for being just is always in our best interest. Through describing the perfectly functioning state, it is obvious that Plato supports the system of rigid social hierarchy. This is seen through his assertion that cooperation amongst citizens of different classes to serve the common good is the key to achieve a successful state and thus attain social justice. The wants of individuals are therefore fulfilled when each citizen performs their duty for which he or she is best suited, eventually bringing the greatest happiness for all its citizens. Moreover he views justice, wisdom, bravery and moderation as the four essential virtues that enable a cit y to flourish.. Plato opines that wise and rational citizens ought to be the rulers of the city. Whereas those who are strong, and therefore best at physically demanding activities, should make up the auxiliary class with the virtue of courage to defend the city against enemies. Those who are good at natural crafts such as: farming, trading, mining should have the virtue of moderation and exercise their duty to satiate the requirements of the society. Finally, in order to achieve social justice, each citizen has to carry out their own functions in the society and not to attempt in meddling with the work of another. On the other hand, justice of an individual according to Plato is achieved when each part of their soul performs its proper function, with the result that the individual attains psychological harmony.  [2]  This allows a person to be content and complete, without any desire to perform unjust actions. Aristotle (384 BC- 322BC), a student of Plato and one of the the founder of modern Western ideology, holds different views on the subject of justice. According to his famous work The Nicomachean Ethics, there are two distinct forms of justice lawfulness [universal justice] and equality [particular justice]. Aristotle argues that that laws, which include ethical virtue aim either at the common good of the state or those in authority, therefore, it promotes and protect happiness of the political community.  [3]  He further pointed out that in a correct constitution, justice promotes the common advantages of all citizens but in a deviant constitution, it only promotes advantages to oligarch and the wealthy ruling class. Equality, on the other hand, involves three specific forms of justice that affect common advantages of the society distributive, corrective and commutative justice. The first form of justice involves in distributing common assets in a just proportion among people i n accordance with their merits, while the second form amends any previous unjust transaction between citizens to restore fairness. Lastly, commutative justice is found in communities of exchange, where citizens transact in equal terms. In addition, Aristotle places a strong emphasis on the close connection between constitution and justice as he states all constitutions are a form of justice, for [a constitution is] a community, and everything common is established through justice.  [4]  According to his work The Politics, justice is being referred to as the communal virtue, which presents itself in the most perfect form of community, i.e. The political community. Justice in this sense is aimed at concerning the goods of others and is the most perfect form. Having explained both Platos and Aristotles respective theories of justice it is evident that Plato pursues the construction of a Utopian city state with emphasis on inner personal development as a contributing member of society, whereas the latter is more pragmatic and grounded in reality. Plato uses dialogues and point-counterpoints as argumentation to clarify his principle of justice in The Republic, yet, the definition of justice throughout the whole book is ambiguous as Plato never defines the term clearly. Therefore, while he stimulates readers thinking on what is just and unjust, it is Aristotle who elucidates how. Critics argue that Platos theory of justice has nothing to do with the ordinary understanding of the term, which is to act with some regard for the good of others. Rachel Singpurwalla substantiates this, asserting that Plato caanot assuage our worries about justice by giving an account of it that ignores this essential other regarding aspect of justice.  [5]  Moreover, Plato emphasized inner personal relations rather than interpersonal relations as he stated, its [justices] real concern is not with external actions, but with a mans inward self, his true concern and interest (Plato 161) .  [6]  In fact it is the connection with others in the society that defines the ordinary sense of justice. For that reason when comparing Platoà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s concept of justice with a typical understanding of it, the former only provides us a reason to have a just soul, but fails to address the reasons to give the good to others. Furthermore, Platos theory is self-contradictory. The aim of The Republic is to show that justice is always in our best interest. However, individuals with just and rational souls ought to be the Guardians in his ideal functioning society. These philosophers rule the city simply because it is their duty and it is just to do so. They must fully dedicate themselves, sacrificing personal ambitious, family life and personal properties to promote welfare of the state. In this context, it does seem that a just individual sacrifices his/her self-interest for the common good. On the basis of this, Plato failed to explain why people should be just as it is not always in our best interests, contradicting the purpose of writing his book. In Platos ideal state the submission and subordination of personal desire are seen as essential in the construction of a successful society. The interests and rights of the individual citizen are largely overlooked, especially the bottom of the social class and slaves. While in contemporary society, where we are taught that everyone is equal, Platos rigid social hierarchy system and the disregard of social rights may not be accepted by everyone. Platoà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s ideal social system is emblematic of low class mobility and overlooks the dissent that would be caused by keeping the lower classes and slaves in their position- with minimal prospects. Finally, Platos theory of justice is too idealistic and is almost inapplicable to modern society while the idea of the just individual is unattainable to many. If a theory was neither applicative nor achievable, then it is unconvincing for people to follow. In contrast, Aristotle approaches the subject of justice systematically and provides classification of his theory to help understanding his theory, although some argue that different people may have various interpretation of his specific forms of particular justice. For instance, people may disagree on the correct proportion when distributing common assets among social groups. This problem arises not because of Aristotles defective analysis of particular justice, but rather the different value inputs into the system. His theory of justice can also be applied to different classes in the society. The practice constitution and law provides a fair framework of interests and rights for individuals, as well as safeguards citizens basic rights and happiness. As a result, when comparing Platoà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s idealistic concept with Aristotles empirical model of justice, people will have more confidence in the latter, a society which bounded and safeguarded by just laws Essentially, it will be argue that Aristotles theory of justice is more convincing not only because it is applicable to every social class and the contemporary society, but most importantly, it allows citizens to pursue their values and realise their highest nature, providing them a higher degree of satisfaction and achieving a good life. Platos theory is therefore, comparatively philosophical and idealistic, neglecting the general interests and rights of citizens. (1450 words)

Raising Children in Live, Love and Dance by D.H. Lawrence :: essays research papers

People make the statement that they are living life to the fullest but what do they really mean? D.H. Lawrence states that life is magnificent during the here and now. He also infers that our flesh is ours but not forever and we should enjoy it with emotional and spiritual ecstasy. While all of this is true, one should take responsibilities very seriously in rearing children, tend to their physical state to insure health and still take time to stop and smell the flowers. Although child rearing can bring about a dance it also requires serious responsibility. Most children will move and wiggle to any rhythm. They live for a pattern and enjoyment and it is the parent’s duty to give them both. Kids of all ages need guidance of a parent for school studies, relationships and the ways of the world. At the same time a parent is fulfilling their obligations they must take time to play dress up, throw the baseball, bake cookies and enjoy the time they have with their children. Just as nature grows so do children and in a flash they are ready to leave the nest to embark on their own lives. In addition to rearing responsibilities one should care for their physical being also. Mr. Lawrence voices that our flesh is ours but only for a time and he is correct. Humans are not immortal and just as a flower wilts and dies so do they. Many people invest in money, property and items of monetary value when they should invest in their bodies. Protecting the skin from the sun, not smoking, not drinking and eating properly are all ways of extending the physical well being of one’s life. After all, a dance is not as sweet and taking pleasure in the world is not as fulfilling if sickness interferes. In addition to health, children and all the to-do’s in life it is important to sit back and take in one’s surroundings. People in today’s world live for their employment and never take in the natural beauties that surround them. Pondering on the wonders of the world such as the beautiful sun that rises and sets softens the soul. Enjoying a long walk on the beach with a gentle breeze crossing a cheek and the soft touch of the sand on one’s feet should be a mandatory requirement of life.

Governor Phillip Essay

In this essay, I would like to examine the respective educational theories of the two men: Professor Higgins Pygmalion and Governor Phillip Our Country’s Good. Both men believe in the process of amelioration: that is, both believe in the redemptive power of ‘fine language’; if people speak fine language, they will find themselves morally or socially improved. Both believe that people, who are born into the lower classes, are not doomed to live their lives at a disadvantage. Moreover, if given the opportunity to use the ‘divine gift of articulate speech’, then they can achieve a degree of upward mobility. I should like to look first at the relationship between Professor Higgins and Eliza in Pygmalion, which is set in an era of social mobility and depends for its effect upon the English class system. In particular, I would like to examine the idea that a person’s position in society can be accurately measured by her speech-style. Henry Higgins, a professor of linguistics, believes that Eliza Doolittle (‘draggletailed guttersnipe’) can be transformed into a ‘duchess. ‘ Higgins is a scientist conducting an experiment. He wants Eliza to talk genteelly. His precise ambition is to ‘pass that girl off as a duchess at an ambassador’s garden party’. Higgins is extremely selfish (‘What does it matter what becomes of you’) and professes not to be interested in Eliza’s personal progress at all, in fact only teaching her to win a bet between Pickering and himself: THE NOTE-TAKER (HIGGINS): Well, sir, in three months I could pass that girl off as a duchess at an ambassador’s garden party. PICKERING: I’ll say youre the greatest teacher alive if you make that good. I’ll bet you all the expenses of the experiment you cant do it. As this exchange shows, Pickering has just given Professor Higgins the incentive to teach Eliza. Higgins is very vain (‘I can place any man in London’) and is teaching Eliza to stop using cockney dialect: ‘Lisson Grove lingo’ such as ‘Garn! ‘ and ‘you ought to be stuffed with nails, you ought! ‘ She also uses double negatives in her speech: ‘I aint got no parents’ where, grammatically, it should be ‘I don’t have any parents. ‘ In Act Two, Eliza goes one step further by saying, ‘I dont want never to see him again I dont’ which is in fact a triple negative. During his ‘experiment in teaching’, Higgins encounters ‘the difficulty’ of getting Eliza to talk grammatically. Teaching her to pronounce the words properly is ‘easy’ enough, but teaching her to understand English grammar is more complicated. When she comes to Higgins, her grammar is atrocious (‘I wont stay here if I dont like’), for she is using adjectives instead of adverbs. However, she is aware of her social standing. Although she knows that she is not a lady (‘I couldnt sleep here, its too good for the likes of me’), she also knows that she is not a tramp and regularly states she is not a prostitute (‘Im a good girl I am’). This chorus is her motto and shows that she has a sense of decorum. In Act Three, about three months into the experiment, Eliza undertakes what we make call a half-term test. She goes to Mrs Higgins ‘at home day’. There, she does well in her greetings of Mrs Eynsford Hill and her daughter, Clara; her four syllables ‘how do you do? ‘ are said with ‘pedantic pronunciation and great beauty of tone’. Then, however, the topic of conversation begins to turn towards incongruous subjects: ‘My Aunt died of influenza, so they said†¦ but it is my belief they done her in’. Higgins explains away Eliza’s inappropriate remark by saying that it is the new ‘small talk’. Shortly afterwards, he gives the signal to Eliza that she should leave. When asked by Freddy if she is walking, she replies with the best remark in the play: ‘Walk! Not bloody likely. Im going in a taxi’. She departs, much to the shock of the genteel folk. The conflict in this exchange is between Eliza’s ‘perfectly elegant diction’ and the crude adjective that she uses. This example of ‘Lisson Grove lingo’ or ‘kerbstone English’, when spoken in an upper-class accent, sounds incongruous and creates uproarious laughter. When we next catch up with Eliza, she has made a successful transformation from a ‘flower girl†¦ as clean as she can afford to be’ to a ‘princess †¦ in opera cloak, evening dress, diamonds, fan, flowers and all accessories’. She is at her final test, an International party at ‘an Embassy’ in London. Neppomuck, Higgins’ first student, attends, working as an interpreter: ‘I speak 32 languages†¦ You place a man anywhere in London, I place any man in Europe’. The hostess of the party instructs Neppomuck to use his skills on Eliza: ‘I have found out all about her, she is a fraud’. As Higgins thinks that he has failed and it is all over, Neppomuck reveals: ‘She is of Hungarian origin and of Royal blood. She is a Princess! ‘ Higgins, as is shown, has succeeded in his mission to transform Eliza’s speech from that of a ‘common flower girl’ to that of an ‘aristocrat’. Later, when Eliza asks Pickering if she had won his bet, he replies: ‘Won it my dear, you have won it 10 times over’. This speech by Colonel Pickering makes Eliza feel successful and when, after the party, Higgins makes an entirely selfish analysis of the ‘ordeal’ through which Eliza has been going, (‘No more artificial duchesses. The whole thing has been simple purgatory’) she passes moral judgement on him (‘you selfish brute’). When we see Eliza at Mrs. Higgins’ house we are shown that neither Higgins nor Pickering has any concept of mental cruelty, for they think that the way they have treated Eliza (who is ‘naturally rather affectionate’) by ignoring her and saying how glad they are that it is all over, is perfectly acceptable. In Act Five, Eliza realises that her ‘real education’ is not in phonetics but in manners. Eliza explains how she acquired ‘self-respect’ and has ‘risen in the world’. Shaw then puts in her mouth a political speech critical of class-differences in England in 1916: ‘The difference between a lady and a flower girl is not how she behaves but how she’s treated’ This declaration brings us on to discussing Our Country’s Good and Governor Phillip. At the heart of Governor Phillip’s educational theory is the belief that, if the convicts are treated as talented individuals, they will acquire self-respect. Arthur Phillip has been made ‘governor-in-chief’ of a penal colony in 18th century Australia. The criminals have been transported – a form of punishment at that time – on a convict ship to Australia, which was the most frequent destination. Excluding the convicts, there are several other men, of various ranks, with Phillip. Among these are Captain Watkin Tench and Judge David Collins, both of whom lack sensitivity. Phillip is a humanitarian and thinks it unnecessary to ‘cross fifteen thousand miles of ocean to erect another Tyburn’? : that is, to go to the other side of the Earth to hang people who could have been hanged in Britain. Tench, on the other hand, thinks that the convicts ‘laugh at hangings’ and it is ‘their favourite form of entertainment’. Phillip wishes to be humane and considers lashing as an alternative, but because the punishment is ‘unobserved’, Collins deems it useless for it ‘will not serve as a sharp example’: that is, it will not deter the other convicts. Tench agrees with him by saying that ‘justice and humaneness have never gone hand in hand’. When the discussion turns to plays and preferred authors, Phillip has the idea of the convicts putting on a play ‘for the good of the colony’. This is our first notion of the differences between Governor Phillip and Professor Higgins; Higgins is teaching Eliza for his own ‘good’, to improve his reputation, not for her benefit nor ‘our country’s good’. The only play they have is George Farquhar’s The Recruiting Officer (1706), which is a Restoration comedy. In Act One Scene Five, Phillip asks Second Lieutenant Ralph Clark to organise the play. He doesn’t really want to do it and to begin with is not very enthusiastic, but he is hopeful of promotion and so does it to please the Governor. He hears that a convict called Mary Brenham can read and write, so he roots her out. She is with her friend, Dabby Bryant, when he comes to talk to her. When he asks her questions to discover if she can read and write, Dabby interrupts and tells him: ‘She used to read to us on the ship. We loved it. ‘ This disclosure reveals Mary’s human potential; it reveals also that some convicts are sensitive to those who have been desensitised through brutal treatment. When Dabby says, ‘Mary wants to be in your play’, she is telling us that Mary wants something to look forward to, something to anticipate. When Ralph Clark starts reading some lines with her from the play, she reads the line: ‘Whilst there is life, there is hope’ This is a perfect example of a syntactically balanced ‘sentiment’. This proverbial saying comments exquisitely on their situation within the colony. In Act One Scene Six, ‘The Authorities Discuss the Merits of the Theatre’, Major Robbie Ross shows his contempt for the play (‘we’ll all be struck with stricturing starvation – and you – you – a play! ‘) Ross is a reactionary figure; he adopts a hostile manner towards the idea that the convicts may be capable of ‘sentiment’ and rehabilitation. He believes that they are incorrigible, beyond redemption; he has no confidence in the redemptive power of Farquhar’s language. Ross wastes no opportunity to vituperate against the convicts (‘vice ridden vermin! ‘), especially the women, whom he considers lower forms of life (‘Filthy, thieving, lying whores’). He scoffs at the fact that they are allowed to perform a play of ‘fine language, sentiment’ (‘Plays! ‘). In the same scene as Ross’ accusations, we find that these are actually civilised men: ‘The sky of this Southern Hemisphere is full of wonders. Have you looked at the constellations? ‘ Astronomy seems to be a reasonably intelligent pursuit. Phillip now shows his enlightened position– ‘We are indeed here to supervise the convicts who are already being punished by their long exile. Surely they can also be reformed? ‘

All The King’s Men: Analysis of the Cass Mastern Passage

All the King’s Men, by Robert Penn Warren is a novel of historical fiction. It is loosely based on the life of Governor Huey Long, who served as governor of Louisiana from nineteen twenty-eight until nineteen thirty-two and United States Senator from nineteen thirty-two until nineteen thirty-five when he was assassinated. Willie Stark, the protagonist and obviously the thinly disguised character of Governor Long even though Warren denied it, is an interesting character, but there is a framed story in Chapter Four that is intriguing of Cass Mastern that diverts from the any thing having to do with Willie Stark. The narrator of All The King’s Men, Jack Burden, is commanded by Stark to dig up dirt on a much loved man in Burden’s life. It is then that he remembers the writing of his dissertation of papers that were his father’s uncle, Cass Mastern. Mastern was a student at the University of Transylvania in Lexington, Kentucky during the eighteen fifties. He was funded by his older brother, Gilbert, a wealthy planter. Jefferson Davis, a neighbor of Gilbert, had sent letters ahead of Cass recommending him to a respectable couple, Duncan and Annabelle Trice. Duncan was a young banker in Lexington and he and Cass quickly become close friends. Duncan was completely devoted to his wife and assumed that she was equally devoted to him. However, Cass and Annabelle Trice begin an affair that would change the course of life for all involved. The affair was passionate and was aided by Annabelle’s half-sister. Duncan was out of town on business frequently which gave the lovers the house when he was away. Cass and Annabelle felt that they were safe in their romantic fun, but one day Duncan shoots himself in his library. He had staged it to look as if it had been an accident. Duncan knew both parties well enough to know that the guilt of their secret would destroy their worlds as they had destroyed his. After the suicide was discovered, Annabelle decided to go to bed. When her servant, Phebe, turned down her bed for her, there was Duncan’s wedding ring. Annabelle immediately knew that he had found out about the affair. Phebe knew as well. After Duncan’s funeral, Annabelle meets Cass in the She tells him of the details of the event and Cass is hit with what he has done to his friend. Because Phebe knows about the wedding ring, Annabelle sells her in Paducha, Kentucky to be taken to New Orleans. It would be a bitter life for Phebe once she was in the Deep South. Cass was overcome with guilt and grief for the consequences of his frivolity. Cass searches in vain for Phebe while hoping to purchase her and bring her back to Lexington. His grief overpowers him at the failure to restore her with her family and the life where she had grown accustomed that he joined the Confederate Army. It was there he was killed and he pays for his sins with his life. Jack Burden gives up working on his dissertation because he cannot understand the actions of Cass. It may seem that the Cass Mastern passage is a random story added to the novel for no reason. However, it has several purposes. It is the first glimpse that is seen into Jack Burden’s sense of guilt. He has also allowed himself to be drawn into a political machine that will destroy the life of someone dear to him. The fact that he has no connection with Cass Mastern’s guilt is foreshadowing. One can only hope that by the end of the novel, Jack’s character will grow to feel one of the most common of human emotions. The story of Cass Masten is parallel to Jack Burden. He will grasp in the end, that there are consequences for an individual’s actions even if that individual is convinced that he/she is doing it for the right purpose. He learns that people are not machines and cannot be turned on or off at will. Guilt will haunt an individual for the rest of his/her life just as Cass Mastern discovered.

The Story of Yingying features Essay Example

The Story of Yingying features Essay Example The Story of Yingying features Paper The Story of Yingying features Paper The Story of Yingying features two characters who approach their relationship from different moral perspectives. The two live in an ancient Chinese world in which complexities attend their individual stations in different ways that conspire to keep them apart. Zhang is a scholar who has little money but who holds the promise of becoming distinguished in his academic pursuits. Yingying, by contrast, is an aristocrat whose parents have already drafted her future as it regards whom she will marry. The circumstances under which they meet merely complicate the aspect of reality. Close attention to the action of the text will clearly demonstrate, however, that they also serve to reveal the true characters of each of the lovers and the depth to which their affections run. For though their romance’s end might have been socially inevitable and might have been the force behind the moral dilemmas they face, the two characters differ at the end in their consideration for each other. Zhang proves himself to be a profligate who has falsely won the affection of Yingying and broken her heart. Yingying, on the other hand, demonstrates constancy in her affections for Zhang. Therefore, while Zhang belies his true intentions and debases his nobility, Yingying distinguishes herself as a paragon of true fidelity. The character of Zhang the scholar might be seen as enigmatic from the beginning. Several considerations make it necessary for the reader to question his actions as soon as the story starts. He is introduced as a focused individual- a scholar who has through intense study prepared himself for the imperial examinations. Viewing this demonstration by Zhang of his (apparent) academic dedication, the reader feels a level of respect for the young man who seems determined to distinguish himself by furthering his studies. However, when he falls precipitately in love with Yingying upon first seeing her, the reader is inclined to become suspect of the intentions of a man who would fall so quickly. Zhang has, after all, seen only Yingying’s face and body; he has not had occasion to study her character. His amazement at seeing her announces two possibilities about him. The first possibility is that perhaps he has not been as exposed to the world as the reader has once believed. It is, of course, necessary to keep in mind the context of the situation. As a male youth of that era in China, Zhang may have been traditionally kept away from beautiful women of court. He may also have lacked opportunity, by virtue of his station, to be in the presence of a young woman of cultured upbringing and who possesses such physical enhancements to her natural beauty. Rather, he may have been privy only to the raw (and probably debased) femininity of the common servant girl- or perhaps he (as a scholar) had been kept away from women altogether. These scenarios are all indicative of innocence on the part of Zhang, and therefore his reaction to Yingying might be seen not as mere lechery but a true and flattering response to the sight of a well-groomed and naturally beautiful young woman. His character, in this light, remains noble. However, the second possibility is that, perhaps as a man of the world, Zhang has been exposed to the sights of beautiful women and knows the physical pleasures that might be had in the company of one. His reaction to her beauty in such a case might be seen as an ignoble act that causes his mind to conjure ways of defiling this woman. Jumping forward a bit in the story (to the scene in which Zheng is about to leave for his examination) hints that such behavior might even be tacitly expected of men within the period and in that land. Yingying, who suspects that Zheng is about to leave her forever, says to him, â€Å"To seduce someone and then abandon her is perfectly natural, and it would be presumptuous of me to resent it. It would be an act of charity on your part if, having first seduced me, you were to go through with it and fulfill your oath of lifelong devotion† (Zhen, 1978). This gives credence to an idea that Zhang might very well have been aware that such actions are expected, and had been planning from the beginning merely to seduce Yingying with promises and leave her.

National Missile Defense essays

National Missile Defense essays This article was very interesting, Im glad I picked it, because I was never even aware of the NMD and the topics that surround it. I remember hearing about the so called Star Wars defense system of the 1980s, but I never gave the topic a second thought. This article addresses how the system would operate, what it would cost and how it would affect our relationships with other countries, especially China and Russia. The NMD is a system that could be used to stop incoming ICBMs and other forms of Weapons of Mass Destruction (WMD). The idea has been tossed around within congress and between other government agencies; however, it is being looked at very seriously now. With the threat of rogue states acquiring WMD rising everyday the government has to consider the NMD as a necessary tool in homeland security. The Bush administration is very supportive of the NMD. However, it does have its problems. It will be a very expensive program to build, costing around 60 million dollars. Also it will not be operational for a few years. It is also difficult to know how effective it will be. The favored design of the NMD is the hit to kill missile, it is designed to smash into the incoming ICBM and destroy it. So far, the US has not been able to guarantee it will have a high success rate. The only way to truly see its effectiveness is to test it and it is very hard to simulate an ICBM attack. The idea of a NMD is also very controversial on the political table. Russia and China have already voiced their disapproval of the NMD. They say that it will cause the US to have to much leverage if nuclear war were to break out. The US is already the supreme super power in the military world. China and Russia feel that with our nuclear capabilities and the NMD the US would be too far advanced. The US is trying to be sensitive to other countries around the world because we do not want to disrupt r...

Last Minute SAT Strategies 11 Guides You Must Read

Last Minute SAT Strategies 11 Guides You Must Read SAT / ACT Prep Online Guides and Tips It's the week or the day before your big SAT test date, and you want to have the best chance possible at raising your score. At PrepScholar we've written hundreds of free guides to help you succeed on the test, but some guides are especially helpful right before your test. By reading these guides, you'll make sure you're in the best shape possible on test day. General SAT Strategy Top SAT Test Day Tips Make sure you’ve sharpened your pencils and checked your calculator’s batteries! This post outlines the best ways to make your test day (almost) stress free. The Best Wayto Review Your Mistakes from SAT Practice Questions In your last study time before your SAT test date, don't worry about taking another full-length practice test. Instead, review your mistakes from the past so that you can avoid them on test day. This guide tells you how you should be reviewing your mistakes to get the most out of your time. Should You Guess on the SAT? 6 Guessing Strategies Guessing is a huge component of the SAT. And no, guessing â€Å"C† every time didn’t make our list. Check out PrepScholar’s expert advice on how to answer when you don’t know the answer. 9 Ways to Buy Time on the SAT Here are even more ideas on how to make sure you finish every section and guarantee your best possible score. SAT Math Strategy The 21 Critical SAT Math Formulas You Must Know Make sure you know these SAT math formulas before the test. Even if some are given to you, you should memorize them to answer questions more quickly. If you know every formula on this list, you're in a great spot for SAT math. How to Avoid Time Problemson SAT Math The SAT Math section gives you a lot of time pressure. How do you overcome this so you get to answer more questions in less time? Read our expert guide. SAT Reading Strategy How to Stop Running Out of Time on SAT Reading Is your Reading score not what you were hoping for? Are you running out of time on SAT Reading passages? Read how you can buy yourself more time on this time-consuming section. How to Get an 800 onSAT Reading While this guide tells you how to improve through studying, for last minute tips focus on the strategies on eliminating answer choices and how to read passages. SAT Writing/Essay The Complete Guide to SAT Grammar Rules Who or whom? What’s the difference between an adverb and an adjective? PrepScholar has the answers and we’ve put them all in one place. Review every grammar rule tested on the SAT to refresh your memory and to prime yourself for the test. How to Write an SAT Essay, Step by Step Not sure how to write that perfect essay in just 25 minutes? We break it down into an easy-to-follow, easy-to-remember process that’s sure to boost your score. Practice this at least once before SAT test day so you make sure you get it down. 6 SAT Essay Examples You Can Use to Answer Every SAT Essay Prompt Don't walk into the SAT Writing essay empty-handed. If you prepare your examples beforehand, you WILL have a much better shot at scoring higher on the essay. Take time to pre-plan your examples ahead of time - it can improve your essay score by 2 points or more. BONUS: How to Get a Perfect SAT Score by a 2400 Full Scorer If you're striving for a really high SAT score (2300-2400), take a minute to read advice from a perfect scorer - me. I tell you the strategies you need to be using during your prep and test to minimize your mistakes and make sure you’re prepared for perfection. Want to improve your SAT score by 240 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Effective Leadership Styles Movie Review Example | Topics and Well Written Essays - 1000 words

Effective Leadership Styles - Movie Review Example In this paper, the leadership skills reflected by Carter will be discussed and the focus of which will be mainly on goal setting, self-motivation, determination, evaluation and communication. From the time the coach went to the school where he coached, he made it clear to the team that he is the team leader and the players are his team members. It is believed that such clear lay-out of the roles of each member helps in making the goals as well as the rules and regulations clearly defined so that they may be achieved in due time. Before the team even started with their rehearsals, the coach made the goal very clear and he even gave them contracts to sign in order for them to take things more seriously. There was not only verbal explanation given to the students but a meeting with their parents was also called for to make them understand the situation and for them to be informed also of the contract the students agreed upon. Kinicki et.al consider goals as the starting point for all mo tivations because having an objective keeps people focused on the things they must do in order for them to achieve their goals. ... Trying to simultaneously achieve the short term and long term goals have been extremely challenging to Carter but these always made him more focused on the steps he needed to take. Although his team was undefeated, which would be every coach’s dream; Carter was not satisfied with their performances because they failed to live by the contract that they agreed upon from the start of his job. Therefore, he travelled an extra mile in order to help further the players in their academic performances. He made sacrifices with his time and decisions, not wavered by the arguments of his colleagues, students and their parents. He stuck to his priorities and was focused ore than ever with his goals. Detractors abound in every corner and they could either serve as challenges or obstacles that stop people from achieving their goals. In The Art of Leadership, Dag Heward-Mills encourages leaders to become self-motivated (2006) and not to expect direction or encouragement from outside. Indeed, more often than not, people can easily become pessimistic and become discouragements rather than encouragements. Thus, it is important that leaders should have that spirit of motivating themselves first and foremost before getting motivated by others. In the film mentioned earlier, Carter was surrounded by oppositions and impossibilities but he knew his goals and he knew he could succeed if he did his best. While most of his colleagues were encouraging him to give in to the clamor of the students and parents to let the students play despite their failing grades, Carter sought to achieve his goals, clinging to his set of rules and not compromising his principles. In line with the motivation that Carter had, he was also determined to

Any topic (writer's choice) Essay Example | Topics and Well Written Essays - 1250 words - 180

Any topic (writer's choice) - Essay Example To be more precise, this paper will make an attempt to detect the role of meditation in such philosophies of thought as Yoga and Daoist philosophy as well as Zen Buddhism. I shall argue that despite that all of these the common characteristics and purposes typical of these three quite different philosophical practices, there is a number of distinctive features that define the general purpose of meditation in each of the philosophic trends. Speaking about an Ancient Indian view on meditation, one should point out that Yoga itself implied a certain state or condition, as well as a technique, and a particular kind of union. Patanjali considered Yoga to be â€Å"the cessation of the modifications of the mind† (â€Å"The Meaning and Purpose of Yoga†, n.d.). From the point of view of an Ancient Indian, the search for truth was in fact the fundamental problem of philosophy. The truth itself was not of great value, but the knowledge of it help an individual to be released. Thus, it appears that the release, attainment of absolute freedom was a chief aim of the spiritual practices, but not the knowledge of the truth. To become free meant to advance to the next level of being, gain another modus of existence that would surpass the â€Å"normal† life and set it on a new more advanced plane. Indeed, Yoga was regarded as a way analyzing the concepts of perception and cognition, lying at the root implying suffering. Besides, it was perceived as a rising and expansion of one’s consciousness.

Commercial Essay Example | Topics and Well Written Essays - 500 words

Commercial - Essay Example Just when the camera is panned on the windscreen, there is a work-in-progress shown being carried out at the middle of the road and just when there is about to be a collision, the driver steps on the brakes and the car halts before it could collide and kill him. The driver then turns to the grim reaper and says sorry with a smirk for spoiling the plan. In the end, the ad copy says: â€Å"Senses danger and increases braking power† (Youtube.com, 2010). The message in the advertisement is clear and concise which is clearly promoting the technology of the sensor which would increase the braking capability of the car when it senses an object or any obstruction nearby at a certain distance. The ad depicts that just because the driver owns Mercedes with the mentioned sensing technology, he could avoid the accident. Secondly, as the brand of Mercedes is already established, the advertisement contains minimal branding rather, the idea of sensor brakes has been shown. The logo appears at the end of the ad when the message is being shown (Youtube.com, 2010). From the visuals of the ad, the target audience is most likely to be men, aged between 35 and 45, who live in the sub-urban areas or have travelling routes similar to that which has been shown in the advertisement. As Mercedes is a luxury brand, the people who can afford the amenity would be the most accurate target audience as they would be the target market as well (Youtube.com, 2010; Farbey, 2002). Besides this, the advertisement also carries a personality which suits the corporate sector or in other words, the target audience of this ad, judging from the imagery which has been used, is people who are employed (Youtube.com, 2010; Farbey, 2002). Secondly, the ad shows how Mercedes could avoid a serious accident therefore the target audience of this ad would also be those people who value security and safety more than they value other attributes in a car (Youtube.com, 2010; Farbey, 2002). Not only

HRM Assignment 1 Example | Topics and Well Written Essays - 750 words

HRM 1 - Assignment Example The Tata Consultancy Services management had a very difficult task especially during the recession period as they spent most of their valuable time dealing with legal risks, financial, marketing and production while giving absolutely no consideration to its contingency plan. The absence of the company’s human resource professionals in the company seriously affected Tata Consultancy Services (TCS) business activity and the management came to realize when it was already too late that this was actually a key component in its management strategies. There was high employee turnover which transpired at the time the company least expected and it almost made the entire management to close down its business by retrenching all its employees. A contingency plan was the best possible practice as it could assist the company (Tata) management to define how it would continue or recover its critical functions from the turnover of staff incident. This contingency plan remains very critical since key employees and other members of the entire team remain an integral part and kit of any recovery strategy that Tata Consultancy Services (TCS) has to put together. The contingency plan would in future reassure Tata Consultancy Services (TCS) employees that their jobs remain secure during preparation and implementation of the contingency plan. This remained as the second human resource challenge faced by Tata Consultancy Services (TCS).Tata Consultancy Services however, failed to have an insight of the oncoming recession period that would impose some destruction on its business and so it was vital for the company’s top management to engage the employees by looking into strategies that can enhance the company’s human resource capabilities and sustainability so as to achieve the ultimate objective of the company. This can make the employees to engage and interpret the likely challenges. Tata

Quantitative Critique Nursing Research Paper Example | Topics and Well Written Essays - 1000 words

Quantitative Critique Nursing - Research Paper Example Jemmott is with the school of nursing in the University of Pennsylvania and was the lead author in overall aspects of the study including the intervention procedures and training of facilitators. John B. Jemmott III is with the University of Pennsylvania as well but under Annenberg School for Communication. J. B. Jemmott III assisted in aspects of the study concerning design, measures, and data analysis. Meanwhile, Ann O’Leary is with the Centers for Disease Control and Prevention in Atlanta Georgia and also assisted in the development of intervention procedures and measures and the application of social cognitive theory(Jemmott, Jemmott & O'Leary, 2007, 1040). The authors’ qualifications and preparations were brief, specific, and clearly stated. It was brief because only needed information such as educational qualification is identified. Also, the authors’ preparation were not elaborated and focused only on their distinct role in research. The descriptions of au thors’ were specific as the university to where they belong was also clearly stated. The authors’ qualifications and preparations do not determine the validity and reliability of the study(Hoskins & Mariano, C., 2004, 72) but their background information is relevant to the readers as it will determine sufficiency and relevance of information presented. Title and Statement of the Purpose and Problem Background The title of the study is â€Å"Effects on Sexual Risk Behavior and STD Rate of Brief HIV/STD Prevention Interventions for African American Women in Primary Care Settings.† According to Loiselle, McGrath, Polit & Beck(2010), clarity, research problem visibility, and study population must be considered in critiquing the title of the study (p. 359). The study title presented above is clear and specific as it does not only focused on general behavior but to the specific sexual risk behavior and STD rate of brief HIV/STD prevention interventions. The title itse lf also suggests the research problem which is measuring the effects of behavioral interventions. It was also clearly noted in the title that African women in the primary care settings would be the target population for the study. The purpose of the study must be clearly stated and consistent with the background study presented (Brockopp & Tolsma, 2003, 407). The purpose of the study was clearly stated and was designed to test the efficacy of brief HIV/sexually transmitted disease (STD) risk-reduction interventions among African women in primary care settings. The study was in congruence with the background data as the background itself entails the alarming statistics of STD/HIV occurrences among African women in primary care settings and the interventions or measures addressed by the health care provider to reduce the risk of disease-occurrence. Literature Review and Conceptual Framework If one would have look for the subparts literature review and theoretical framework, one may no t able to see it directly in the study as literature reviews are integrated in various parts of the study, particularly in the background of the study.

3 Essay Example | Topics and Well Written Essays - 750 words

3 - Essay Example rative characteristics associated with teacher motivation and teachers’ attitudes when it comes to working in low-income school contexts as well as teaching students from minority communities. 4. The first research question was to identify the teacher’s as well as schools’ characteristics that boost levels of responsibility among the teachers. Researchers hypothesized that those teachers showing a strong will to assume the full responsibility for the learning of all students have positive attitudes, dedication and experience. They also hypothesized that such teachers are found in schools where administrative support is strong. The second research question was to investigate the relationship between teachers’ responsibility and achievement levels among students. The hypothesis was that teacher responsibility has a significant influence on learning by students i.e. teachers who show high responsibility have positive and long lasting influence on the students’ perceptions about them as well as the school. 5. The research used the approach of case study in which teachers from six different school settings were studied. Interview and observation methods were used to collect and record the research data which was letter analyzed. Ethnography was also used to study the teachers’ attitudes in the low income schools. A mixture of research approaches were therefore employed in the study. 6. the study took the descriptive research design and survey method where the teacher characteristics in the different school settings were observed, recorded, interrogated and analyzed to answer the research questions. 7. The study was done on a population of teachers in kindergarten and first grades. A total of eight kindergarten teachers were selected; 3 Afro-Americans, 1 Asian-American and 4 whites. Four first grade teachers were selected all of which were white. A total of eight classes were used for the study i.e. seven kindergarten and four first grade classes. The

Quantitative Critique Nursing Research Paper Example | Topics and Well Written Essays - 1000 words

Quantitative Critique Nursing - Research Paper Example Jemmott is with the school of nursing in the University of Pennsylvania and was the lead author in overall aspects of the study including the intervention procedures and training of facilitators. John B. Jemmott III is with the University of Pennsylvania as well but under Annenberg School for Communication. J. B. Jemmott III assisted in aspects of the study concerning design, measures, and data analysis. Meanwhile, Ann O’Leary is with the Centers for Disease Control and Prevention in Atlanta Georgia and also assisted in the development of intervention procedures and measures and the application of social cognitive theory(Jemmott, Jemmott & O'Leary, 2007, 1040). The authors’ qualifications and preparations were brief, specific, and clearly stated. It was brief because only needed information such as educational qualification is identified. Also, the authors’ preparation were not elaborated and focused only on their distinct role in research. The descriptions of au thors’ were specific as the university to where they belong was also clearly stated. The authors’ qualifications and preparations do not determine the validity and reliability of the study(Hoskins & Mariano, C., 2004, 72) but their background information is relevant to the readers as it will determine sufficiency and relevance of information presented. Title and Statement of the Purpose and Problem Background The title of the study is â€Å"Effects on Sexual Risk Behavior and STD Rate of Brief HIV/STD Prevention Interventions for African American Women in Primary Care Settings.† According to Loiselle, McGrath, Polit & Beck(2010), clarity, research problem visibility, and study population must be considered in critiquing the title of the study (p. 359). The study title presented above is clear and specific as it does not only focused on general behavior but to the specific sexual risk behavior and STD rate of brief HIV/STD prevention interventions. The title itse lf also suggests the research problem which is measuring the effects of behavioral interventions. It was also clearly noted in the title that African women in the primary care settings would be the target population for the study. The purpose of the study must be clearly stated and consistent with the background study presented (Brockopp & Tolsma, 2003, 407). The purpose of the study was clearly stated and was designed to test the efficacy of brief HIV/sexually transmitted disease (STD) risk-reduction interventions among African women in primary care settings. The study was in congruence with the background data as the background itself entails the alarming statistics of STD/HIV occurrences among African women in primary care settings and the interventions or measures addressed by the health care provider to reduce the risk of disease-occurrence. Literature Review and Conceptual Framework If one would have look for the subparts literature review and theoretical framework, one may no t able to see it directly in the study as literature reviews are integrated in various parts of the study, particularly in the background of the study.

European-English language Essay Example for Free

European-English language Essay As Ammon Ulrich puts it, the English language is the most hospitable languages in the world because of its character for being open to other languages (2002). The English language accepts words and expressions from other languages. It even borrows the native words and expressions of some countries. Such hospitability of the English language can be proved by appealing to the etymologies found in some English terms (Algeo Pyles 2004). Yet, he argued that such hospitability does not entail humbleness. In fact, he argued that the English language has started to dominate the world by making the world accustomed to use and speak the English language (Ammon 2002). The sixteenth, seventeenth and the eighteenth century signaled the rise of the English language in Europe (Anderman Rogers 2005). These periods marked the impeccable influence of the English language in the European civilizations. Because of trades and shipping businesses, it was said that Europe had increasingly exposed themselves on the English language (Phillipson 2003). The nineteenth century made almost all of the European languages to have distinct affinity with the English language likewise the European languages include vocabularies and terms that were derived from the English language (Anderman Rogers 2005). In the twentieth century, England took a very significant role in expanding the influence of the English language in the whole European region. Because of cultural relations, economic transactions, and global communications, English had truly penetrated Europe. There was this mixed European and English language – combination of structures, terms, expressions and styles of the two languages (Anderman Rogers 2005). Nonetheless, in this period, English does not have any special place in European countries. It is not even regarded as an official language by other European countries (Phillipson 2003). Though there are some countries which used English as their native language. There are countries in Europe which are opposed with the idea of translating files and documents from their native language into English (Ammon 2002). Bilingualism is allowed in the European region (Phillipson 2003). However; European countries do not think that making the English language as their official language would make significant change for them. As a result, they refuse to consider translations of newspapers, official documents and declarations into the English language. There are separate editions and issues of magazines that are printed and published in English (Ammon 2002). According to the European Union, though the English language has truly proven its importance in international business and communication, it does not necessarily mean that they would ardently adopt it (Anderman Rogers 2005). What happened is that, European countries, together with their cultures, reconstructed the English language with their own native language. For example, the combination of French and English is called Franglais. The combination of German and English is Denglish, Spanish and English is Spanglish, Dutch and English is Nederengels (Anderman Rogers 2005). Besides this reconstruction or the mixing of European languages and the English language, the European Union announces that although the English language is key factor in business communication, local cultures and communication should be first considered. Consequently, English is only regarded as an ordinary language used and spoken by the people in Europe (Stavans 2002). Crawford’s â€Å"Heritage Languages in America: Tapping a ‘Hidden’ Resource† English Language is known as the official language of America (Crawford 1999). All the states of America use and speak of it. There is no such thing as native language except for the fact that America has been inhibited by many other people with different nationalities and cultures (Cheshire 2007). It is tagged as the melting pot of the world. For this reason, it is undeniable that every attempt to come near it would mean exposing oneself from the very influential power of the American culture including the use of the English language (Crawford 1999). According to James Crawford, it is inevitable that the world would bend over the English language (1999). Evidently, one cannot survive in the international scene without knowing how to speak and understand English. As repeatedly mentioned in this paper, international communication requires the English language (Crystal 2003). He stressed in his arguments his contention to those countries which try to establish an anti-bilingual campaign (Crawford 1999). It is to be noted that there are really bills and laws that are currently against the use of English as a second language. He saw no logical reason for pushing such campaign. American people honor and recognize the role of the English language. They see how it significantly affects their lives and the world. No matter how the English language is differently used and spoken by different countries in the world, no doubt that it pushes the world to take big leaps with regards to technological, scientific, political and mostly economic advancements. English language-policy system in America is geared towards the unification of native tribes and groups with the whole of America (Johnson, 2000). It does not really undermine or debilitate native languages. It serves as the key weapon in improving the lives of the people, and making them realize that the world is really moving towards modernization and globalization. There is no way that the English language would not affect the international relations of the world (Cheshire 2007). However, according to James Crawford, it does not imply that other languages would be thrown out of the picture. He insisted that native languages should be tied up with the native languages so as to preserve the culture and heritage of particular regions and groups in America while making efforts to advance the quality of life they have (Crawford 1999). Conclusion The English Language cannot really own by one nation. In fact it is not exclusively owned by any one. It is a freelancer language which tends to be accessible to all that needs a common medium for particular and specific purpose. The research studies presented in this paper proves that the English language has really penetrated the international scene – leaving either good or bad effects. More so, its evolution took place in the midst of criticisms and oppositions against it. China, Japan, Europe and America admitted that the English language significantly takes part in every transformation of the world. It is a very dynamic language which allows the assimilation and inclusion of almost every other languages and culture. Bilingualism may be seen as problem or threat for others. Nonetheless, bilingualism opens the door for better communication. References: Algeo, J. , Pyles, T 2004, The Origins and Development of the English Language (5th ed. ), Heinle. Ammon, U 2002, English As An Academic Language In Europe: A Survey Of Its Use In Teachin,. Peter Lang Publishing. Anderman, G. M. , Rogers, M 2005, In And Out Of English: For Better, For Worse? (Translating Europe, Multilingual Matters Limited. Brownell, J. A1967, Japans second language;: A critical study of the English language program in the Japanese secondary schools in the 1960s, National Council of Teachers of English. Burchfield, R 2003, The English Language,. Oxford University Press. Burnley, D 2000, The History of the English Language: A Source Book (2nd ed. ), Longman. Cheshire, J 2007, English around the World: Sociolinguistic Perspectives, Cambridge University Press. Cheshire, Jenny 1991, Introduction: sociolinguistics and English around the world, In Cheshire: 1-12. Crane, M 2004, English as a Second Language, Grand Central Publishing . Crawford, J 1999, Heritage Languages in America Retrieved July 2007, 2007 from http://ourworld. compuserve. com/homepages/JWCRAWFORD/HL. htm Crystal, D 2003, English as a Global Language (2nd ed. ), Cambridge University Press. Fennell, B. A 2001, A History of English: A Sociolinguistic Approac,. Blackwell Publishing Limited. Gorlach, M. 1991, Studies in Varieties of English around the World, 1984-1988, Amsterdam/Philadephia: John Benjamins Publishing Company. Graddol, D 1996. The History of the English Language (First ed. ), Routledge. Hamers, Josiane F. Blanc, Michel H. A 1989, Bilinguality and Bilingualism, Cambridge: CUP. Johnson, F. L 2000, Speaking Culturally: Language Diversity in the United States, Sage Publications, Inc . Kachru, B. B 1992, The Other Tongue: ENGLISH ACROSS CULTURES (2nd ed. ), University of Illinois Press. Kahcru, Braj B 1986, â€Å"The power and politics of English†. In World Englishes, Vol. 5, No. 2/3: 121-140. Liu, J 2007, English Language Teaching in China: New Approaches, Perspectives and Standard, Continuum International Publishing Group. Marciamo 2005, Japan more accommodating to English speakers than to speakers of other languages, Retrieved July 28, 2007 from Japan Reference: http://www. jref. com/language/english_friendly_japan. shtml McMillan, R. R 1999, English as the Second Official Language in Japan? Retrieved July 28, 2007, from Garden City Life: http://www.antonnews. com/gardencitylife/1999/12/17/opinion/ Pennycook, Alastair 1994, The Cultural Politics of English as an International Language, Harlow: Longman Group Ltd. Phillipson, R 2003, English-Only Europe? : Challenging Language Policy (First ed. ), Routledge. Porcaro, J. W 2002, â€Å"Translating literature and learning culture. (teaching English as a foreign language in Japan†, Academic Exchange Quarterly , 6 (4), p. 113. Ross, H. A 1993 China Learns English: Language Teaching and Social Change in the People`s Republic, Yale University Press. Saito, T. , Nakamura, J. , Yamazaki, S 2002, English Corpus Linguistics in Japan, Rodopi. Shaobin, J 2002, English as a Global Language in Chin,. Retrieved July 27, 2007, from ELT Newsletter: http://www. eltnewsletter. com/back/May2002/art992002. htm Stanlaw, J 2005, Japanese English: Language And The Culture Contact (Bilingual ed. ), Hong Kong University Press. Stavans, I 2002, On Borrowed Words: A Memoir of Language, Penguin Non-classics. Weixing, G 2003, The Origin of English Language Teaching in Chinas School, Monash Asia Institute.

A Study On A Stakeholder Approach Business Essay

A Study On A Stakeholder Approach Business Essay How should corporate boards deal with trends favouring an engagement with the ethical dimensions of business and stakeholder orientation, and with any potential tensions of this engagement with shareholder returns. Illustrate your analysis with recent specific examples â€Å"All the work contained within is my own unaided effort and conforms with the Universitys guidelines on plagiarism.† This essay explores the role of the board, different stakeholder perspectives on ethics and offers practical insights for handling them. Shareholders are significant stakeholders that expect higher returns on their investment than with risk free savings. Yet organisations cannot exist in isolation; operate without employees or acceptance by broader society. This human dimension periodically conflicts with the wealth creation objective. Employees and society are also important stakeholders, holding different perspectives. Milton Friedman (1982) Edward Freeman (1984) The only group with a moral claim on the corporation is the people who own shares of the stock (shareholders) Many groups have a moral claim on the corporation that derives from the corporations potential to harm or benefit them (stakeholders) Freeman et al (2007) The dominance of investor rights, the diminishment of good, moral decisions question if we should consider value systems when assessing a business decision. The focus is on the conflicting demands of labor, government, investors, and managers in the hopes of resolving the ‘inherent conflicts. As such, one group must dominate in order to win. Stakeholders contradictory values require consideration by the CEO to select an appropriate strategic path. Stakeholder Group Interests Ethical Dimension Managers Power, prestige, compensation, legacy Potential conflicts of interest with shareholder value Customers Service, product quality, value Not taking defective product to market No price fixing, participating in cartels, no misleading advertisements Creditors Security of capital CEO may pursue overseas expansion policy putting funds at risk for unknown returns Suppliers Regular payments, continuity of business Avoidance of paying or soliciting bribes. Policy on acceptance of gifts. Shareholders Dividends, Capital growth, safe Short term vs. long term strategy. Returns from low cost countries may be through exploitation Government Taxes, Employment Tax avoidance schemes. Corruption in developing nations may require payment of â€Å"facilitation† fees Society No harm to employees. Employment. Preservation of environment Movement of jobs to low cost countries and ensuring health and safety practices followed even if country has lower standard. The CEO/management team are also stakeholders. Thus, tensions exist between the management and the governance board, which have a fiduciary duty to the principals (shareholders). The Board performs due diligence to ensure the appointed executive managing the firm acts appropriately in the interests of shareholders. An agency problem, where the goals of the shareholders (maximising returns) and the (management) agent are in potential conflict is challenging for the principals to confirm the agent is acting appropriately. E.g. the CEO wishes to pursue an ethical approach in the supply chain that costs more than the current standard, that shareholders find unattractive due to lower returns. A strong board could experience tensions in power and influence such that non executive directors use their position to balance control in the interests of shareholders. The boards ability to replace the CEO is the ultimate threat, which should also ensure compliance with any ethical code. A firm wit h good governance wouldnt combine the roles of Board Chairman and CEO, due to conflict of interest. Non profit organisations without shareholders also balance stakeholder concerns. Ethics, the moral principles that guide organizational behaviour are an area where a strategic choice can be made to be a leader (active stance) or merely respond to legislation (passive). Its the purview of management to determine the ethical position. The organization develops a code to support the practice. The ethical stance is likely to lead to diverse stakeholder opinions. For the ethical standard to be meaningful, performance should be measured. Business results still matter but so do how they were achieved. The emergence of the triple bottom line concept, which states that measures of Corporate Social Responsibility (CSR) should be included equally with financial and other performance indicators has highlighted the ethical position of firms. Bartlett (1990) Concerns about shareholder value have begun to influence major strategic choices, and not always to the good. While its reasonable that shareholders expect a return on their investment, many are short term holders looking for quick returns. With CEOs under pressure to produce immediate results, fundamentally conflicting values emerge within the companys stakeholders. An ethical stance could cost more through sustainable sourcing, investing in people and supporting auditing procedures. The additional expense burden may be considered too high in the current challenging economic climate. Abandoning ethical principles could be costly if Governments/trade associations levy fines for standards violations or adverse publicity results in loss of sales. Application of the Environment Strategy Competencies Organisation (ESCO) framework, Heracleous (2009), identifies potential stakeholder tensions around ethical issues, which will be discussed later. Environment Political Increasing legislation on pollution advertising. Standards for minimum wages and safety. Social Growing concern for quality of life creates pressure to reduce exploitation and conserve the environment/resources. Increasing number of pressure groups representing under privileged groups with special interests. Economic Globalisation of companies requiring many to operate in developing countries. Technological New technologies alter working practices such as automation reducing manual labour but balanced against employment loss. Strategy Low cost Outsourcing/off shoring to low cost countries requires thorough audit to meet ethical standards Differentiation Marketing ethical products at a premium requires rigorous compliance programme. Higher standards may apply to belong to â€Å"ethical† funds or associations Core Competencies Service excellence Cost control Ethics as core value helps appreciate customer perspective. Ethical position may be higher cost Organisation Process Procedures, checklists or guidance on ethical issues available and training to support Seek synergies with ethical dimensions Culture Embed values in organisation stories, management living the values. Align reward system with ethical results People Selection and retention through ethical values. Board competent to challenge management Holistic personnel development Ethics training Structure Ethics officer role, decisions on how to operate overseas may be influenced by level of control Society expects organizations not to harm employees or the environment. For profitability in the current business situation, organizations cant afford to have an ethical image at odds with the values of contemporary society. Its good for business to take ethical positions, which can directly influence consumers and also indirectly shape government perceptions of the industry to help avoid legislative hindrances. Porters (1985) bargaining power of consumers and suppliers of labour, are increasingly influenced by ethics. An ethical approach to employment through non discrimination and fair pay assists in the attraction and retention of talent that avoids further associated costs. As ethics involves exercising judgement its not easy to teach. Paine (2000) For many, running the numbers is a more enjoyable type of mental activity than deliberating about the issues. As the less favored cognitive capacities fall into disuse, they can be expected to deteriorate. This makes it harder for board directors to make sound decisions and also for firms to train personnel and codify. Yet this complexity is no excuse for not trying. The firm may target the ethically/socially aware consumer segment. Firms with high active engagement are considered â€Å"ethical organizations† where their philosophy drives both what the company does and how it achieves it. This requires commitment to high standards, rigorous training and monitoring/publishing of data. Management evaluates the advantages of this approach and determines if its appropriate for the business. There may be significant consequences for failure to deliver potential loss of status in â€Å"ethical† funds with associated loss of investment and potential decrease in market capitalisation. Some ethical funds use shareholder pressure to bring about changes in company policy. Usually an active screening process will remove organizations from the fund that have behaved negatively with respect to core values such as corruption or exploitation. There are different ways to take stakeholder views into consideration when making company decisions and it would be advisable to have principles to guide the process. Power brings influence, so large multinational companies in particular have high ethical/social impact. This can be harnessed as a force for good. However, whether it is the role of organisations is debatable. Increasingly consumers and businesses prefer to purchase from organisations with high ethical standards. Trudel and Cotte (2009) found †¢ consumers with high existing ethical expectations will allow a greater price premium †¢ punishment is greater than the premium prepared to pay †¢ companies neednt be 100% ethical to be rewarded Organisations pursuing an ethically responsible differentiation strategy could market at premium price provided consumers are educated about those products. Certain consumer groups may push for the entire range to be ethical which may increase costs or otherwise prove challenging. Equally consumer expectations may shift and force 100%. Governance At lower levels, management should enforce the ethical principles that have been set. There are two possible approaches: through compliance or integrity (value) based. Managers should explain the position with respect to issues that employees are likely to face like accepting gifts that may be deemed inducements. If employees believe their ability to do their job is negatively impacted they might not support the principles. The organisation ought to ensure rewards align with desirable behaviour and there are consequences for non compliance. Exploration of ethical issues When short term shortages exist, such as with swine flu medication an ethical debate for management may surface as to whether to exploit the situation and request higher prices. However, pharmaceutical companies elected not to, as they position themselves, as highly ethical and apparent profiteering from vulnerable people would contradict their stated values. Public sensitivity to drug pricing is high. Yet pharmaceutical companies choose to obey the letter of the law with respect to low cost generics rather than its spirit, which allows them to continue to reap high financial returns for modest payoffs. While they claim to use the revenue for further research its arguably at odds with the greater benefit of society not all stakeholders are equal. MSN (2009) As part of its drive to cut health care costs, the Obama administration wants to stop payments pharmaceutical companies make to generic drug makers to delay the launch of cheap copies. Drug companies have successfully argued in court that their patents allow them to make the deals. Conformance with legislation is expected. Companies that violate rules are rightly punished. Pharmaceutical companies could find the Obama response is more severe than the prior value of legal compliance. Marketing There are obvious ethical issues associated with advertising to children. Other marketing issues that may stimulate debate between management and the board are withholding information that may adversely influence purchase decisions or handling unhealthy products. The Independent (2009) French government bans all advertising of mobile phones to children under 12 is announced by the Environment Minister, and he will ban the sale of any phone designed to be used by those under six. The majority of children in Western society have mobiles and many firms have used â€Å"pester power† to their advantage. The introduction of legislation confirms societys distaste for the practice and good boards should have used environmental scanning to see this trend emerge, proactively determine a favourable company stance and if necessary challenge management executives on their policy. Failure to clean up ones own area can lead to harsher standards when Governments are forced to act. The firm should recognise the importance of satisfying different stakeholders but agree that customers are vital, as it costs less to retain customers than to attract them. Reichheld (1994) found a 5% increase in customer loyalty led to significant increases in profits (25 100%) through further purchases and recommendations, providing a cost effective marketing advantage. A strong ethical stance could be a strategic lever to generate consumer loyalty. Innovations that are more environmentally friendly or ethically based are key for future success to align with societys expectations and could also be a source of competitive advantage. Ethics may become a tiebreaker between competitors so companies need to understand key customer values that drive purchase decisions. Ultimately consumer pressure may require ethical standards to become a core business driver rather than representative of the philanthropic values of the company. Tobacco firms have been heavily criticised for their advertising. BAT has gone beyond the requirements of legislation in many countries and is proud of their stance as evidenced on their website. Operating responsibly If a business is managing products which pose health risks, it is all the more important that it does so responsibly. Our International Marketing Standards (IMS) set down detailed guidance on all aspects of tobacco marketing. Central to the IMS is our long held commitment to ensuring that no marketing activity is directed at, or particularly appeals to, youth. The IMS are globally applicable. Adherence by our companies forms part of our regular internal audit process. We publicly report any instances of incomplete adherence each year. Supply Chain The Co operative website declares While other retailers have recently discovered the commercial benefits of an ethical approach to business, our beliefs define who we are. Were proud that our ethical approach started in 1844 when the Rochdale Pioneers established a set of values and principles in response to a society that was being exploited. Understandably the co op is the UKs longest supporter of Fairtrade products. Fairtrade ensures producers operate sustainably and applies a premium for investment in education healthcare or farm improvements. UK Fairtrade sales have increased 4267% since 1998. (Fair trade website). The Co op also offers banking, which operates ethically including its investment portfolio. They experience little conflict between stakeholders positions as they trade on their philosophy. The Guardian reported Primark fired three of its Indian clothing suppliers after discovering they were using child labour to work long hours in poor conditions. Many organizations are pursuing cost cutting in the current economic climate. However, there are clearly ethical and monitoring issues related to outsourcing to low cost countries. Global trading now impacts even minor purchasing decisions. Financial concerns like tax efficiency and lower overheads are increasingly becoming a more important element of competitive (cost reduction) strategy. This puts pressure on management to ensure such sourcing is conducted to appropriate standards and a robust audit programme exists for overseas subcontractors. With management from a distance there are options for visibility and control. The debate to exercise a high degree of control in local markets may mean elevated costs associated with establishing a subsidiary or joint venture. As the higher costs of ethical control may not be in the best financial interests of shareholders this conversation may reach the Board for discussion of congruence with the financial position and overall strategy. In some countries managers preferentially employ family members. From an ethics perspective employment should be offered to the best qualified candidate. It can readily be envisaged that managers put pressure on employees to meet targets and this may give rise to ethical dilemmas. The tensions that arise could be simply whether to lie about the reason for a late delivery to appease a client. However, honesty is what most people desire and forcing this issue could damage the company reputation if it later came out, but is also likely to demoralise employees such that they disengage in other aspects of their work, standards fall and higher costs ensue. The board would want evidence that management are fostering the correct approach in the culture of the organisation so access to reports is fundamental. Mintzberg (1983) viewed shareholders control as inadequate as they are usually passive. However, Shell shareholders voted against the companys executive pay plan (BBC 2009). This increased shareholder activism was prompted by poor performance and high executive rewards were inappropriate in such circumstances. The board should have a compensation committee to recommend appropriate levels and be cognisant of public opinion. Stakeholders, including some shareholders consider excessive pay unethical. Corruption Guardian (Dec 2008) Siemens Ex chairman and chief executive Heinrich von Pierer is under heavy suspicion of failing to stop the bribery when he and his board were informed. He has consistently denied any knowledge of corruption. Without naming names, the DoJ/SEC findings point the finger at the former board for failing in its fiduciary duties. Siemens is already demanding compensation from 11 former executives. as part of the US settlement, Siemens made Theo Waigel, former German finance minister, its first compliance monitor. At Siemens organisational culture permitted participation in bribery as an acceptable standard of conduct. There was insufficient influence from the board to fully embed an ethical stance in the processes or daily culture. Nor did the board or management set an appropriate tone as a cultural reference point. The board had an obligation to prevent illegal practices. They should have realised the risks of non compliance and sought pertinent information if it was not offered. Siemens should have had a compliance role at senior management level. There is less flexibility in the response when its mandated than had they been proactive. The board didnt effectively monitor management on behalf of shareholders or evaluate the CEOs performance in an honest and open manner. As CEO and chairman roles were combined one person had a high degree influence. While this may have made it harder to challenge him they should have used their legitimate powers to do so. They failed the interests of shareho lders and didnt perform their fiduciary role, which is serious dereliction of duty. Further they ignored their role of understanding and determining strategic risks and ensuring compliance with laws and regulations. Siemens competed aggressively and unfairly with their competitors. They risked Government intervention to free markets and financial loss. As illustrated the introduction of a code of ethics is not sufficient by itself to encourage ethical behaviour. Senior management should positively support a cultural change to foster the appropriate values, patterns of thinking and behaviour. As McKinney and Moore (2008) attest: The mere existence of written codes of ethics cannot be expected to be the answer to the international bribery problem. Ethical behavior must be modeled in the corporation from the top down so that it permeates the entire organization. Organizations should utilise HR practices to recruit /select for promotion people who model the correct values, provide further training and align incentives to objectives around ethics. In extreme cases they may need to discipline people for non compliance. BP reports how many employees it has fired for violations. In some countries gifts/incentives to companies or government officials are prevalent. Even in civilised societies like Japan use gifts but a policy will help prevent confusion. Bribery, extortion and facilitation fees are more clearly delineated as unethical conduct. Firms need to determine their level of engagement, which may acknowledge it, exists and try to change practice from within or avoid altogether. Head office has to set the tone for overseas managers who may feel they should adopt the local custom because they see it as acceptable through continued exposure. Telegraph Mabey website Mabey Johnson plead guilty to 10 charges of corruption and violating sanctions. The company tried to influence officials in Jamaica and Ghana when bidding for public contracts. It also paid more than â‚ ¬422,000 to Saddam Husseins regime. Mabey Johnson faces fines and will make reparations to Jamaica, Ghana and a UN programme which benefits Iraq. It has agreed to an internal compliance programme carried out by an SFO approved independent monitor. The SFOs director said: These are serious offences and it is significant that Mabey Johnson has co operated with us to get to this landmark point. This †¦is a model for other companies who want to self report corruption and have it dealt with quickly and fairly. Peter Lloyd, (new) managing director, said: We deeply regret the past conduct of our company, and we have committed to making a fresh start. Staff have been retrained and sales and associated systems reviewed. The move follows the companys voluntary disclosure to the SFO of evidence that it may have engaged in corrupt practices. The information came to light in the course of an internal investigation by the companys solicitors. Five of Mabey Johnsons eight directors have stepped down since spring 2008 when the company told the SFO of the corruption offences. Excerpt from their code of ethics: policy not to offer, give or accept bribes, excess hospitality or substantial favours Failure to align with the environment is a common mistake evidenced by Siemens and Mabey. Secondly the organisational elements of process, structure and culture are critical factors where misalignment highlights ethical tokenism saying one thing but rewarding another. Kerr (1975) found people respond to what they think others value so hoping for a positive outcome while rewarding contrary behaviour is a mismatch. Organisational culture can seriously undermine strategy and the pursuit of ethical objectives. If the reward system doesnt encourage ethical conduct and managers or board turn a blind eye to conduct in order to achieve business objectives its no surprise that employees follow suit. Discussion The companys strategic direction could incorporate an ethical position that becomes a differentiator. As value drivers are different for the various points on the ethical continuum, management makes conscious trade off decisions in selecting a particular strategy, which may be dependent on firm specific factors and their core competencies. There is also a balancing of ethics and economic logic. Innovation to meet new regulations or ethical demands by consumers can mean better products and services are developed, providing a competitive edge. Technology now exists to recycle rubber from training shoes into playground flooring. Conformance with legislation is the minimum expectation and companies that violate the rules increasingly face more acute and vocal penalties for unethical conduct such as disruption of shareholder meetings. Successful companies with formal ethics rankings have codes of conduct, CSR/ethics officers, demonstrate management support and publish results on the company scorecard (e.g. Boots). Practical checklists would be helpful for employees to record decisions and also enable effective monitoring to take place. Good governance requires moral fibre and mental fortitude to make difficult judgment based decisions. Boards are accountable and need to use their powers to enforce the appropriate actions. Companies could seek compensation for board failures to act so the acceptance of the role comes with responsibilities. Good stewardship of the companys ethical integrity is an important board role. Recommendations Boards should proactively engage in strategic decisions, overseeing compliance and fulfilling their obligations. In addition, a mitigation plan to deal with disclosure of unethical behaviour is beneficial. Boards should take immediate action on any violations and review the circumstances for lessons learned. Scenario planning could identify possible scandals so boards can prepare how to respond while maintaining the highest ethical position possible. In Siemens case they were defensive, reactive, and slow, taking action after the public were aware. Conversely at Mabey they uncovered the issue themselves through audit, contacted the authorities and took a proactive stance using their website to communicate the issue and resolution. They even obtained valuable 3rd party endorsement for their actions from the Serious Fraud Office, who held them up as an example. Boards reviewing strategic choices need access to data and useful tools. They should use their legitimate authority to request information if its not forthcoming. As well as investigating misalignments highlighted in an ESCO model the board are advised to apply the Cultural Administrative Geographic Economic (CAGE) distance framework (Brennan 2009) to proposals for operating overseas. This tool highlights the types of issues to be encountered and shows risks that might otherwise be overlooked in a traditional country portfolio analysis. The Board could then determine if operating in the proposed country is economically viable and doesnt compromise their ethics position. Detailed economic analysis may be required as overseas financial rewards are often over estimated the costs of corruption could offset lower production costs. Hills, G; Fiske,L Mahmud, A (2009) Corruption adds expense throughout the corporate value chain and can lead to costly operational disruptions. Current studies suggest corruption adds more than 10 percent to the cost of doing business in many countries, and that moving business from a country with low levels of corruption to a country with medium to high levels is equivalent to a 20 percent tax. Cultural Administrative Geographic Economic Diverse ethnic backgrounds in workforce potential discrimination issues. Society norms do not include basic safety or hygiene factors. Child labour prevalent Gifts accepted practice Political ambivalence may require organisation to pay â€Å"facilitation fees† Remoteness and time differences may risk diluting organisations values Different attitudes to quality more likely to approve defective or dangerous products. Higher costs of training employees in developing nations to internal standards. Higher potential for fines with less educated workforce With so many aspects to ethics a critical limitation of this review is the range of dimensions covered. Conclusion The role of the board in oversight of organizations is critical to ensuring shareholders interests are appropriately reflected amongst diverse stakeholder views. While there may be some tensions, increasingly opinion on ethical issues is aligned and organizations are expected to operate to a moral code. Ethics are context specific as countries have different standards. Judgment on ethical issues isnt easy. Hence ethics programmes should cover overarching principles, and firms should have processes to train personnel and monitor results. Over time societys values can change and new trends emerge, so environmental scanning is important for all strategic positioning, including ethics. Boards should review this information and managements perspective on what opportunities these conditions create to set strategic direction. The pressure to perform financially has adversely influenced ethical decision making and embedding an ethical philosophy within the organisation is challenging, yet br ings significant rewards. References Bartlett CA, (1990), Facing up to Complexity, McKinsey Quarterly, Spring pp27 35 Brennan (2009) Warwick MMBA Strategy Practice course notes delivered June 8 12. 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