Wednesday, October 30, 2019

EPI7005 Essay Example | Topics and Well Written Essays - 4000 words

EPI7005 - Essay Example Several methods have been used in the correction of geometric distortions in MRI diffusion weighted normally resulting from static magnetic field inhomogeneities. Such inhomogeneties may be as a result of some imperfection within the magnet or magnetic susceptibility spatial variation of the object that is being imaged (Christ, 2000, p. 78). The spatial variation is normally referred to as susceptibility artifacts. EPI applied in most of protocols used in diffusion weighted acquisition uses a homogenous static field. Such afield does not normally hold for MRI head. The distortion that comes out of this is significant enough to even exceed ten millimeters. Such artifacts come in the way of accurate diffusion images alignment with structural MRI and are considered obstacles to the head MRI joint analysis of structure and connectivity. Some of the methods used for correction of magnetic susceptibility distortions include the use of a filed map. However, such methods of applying field ma ps are not reliable and accurate hence do not result in reliable EPI alignment with structural images that correspond to it. The T2-weighted structural image approach that relies on EPI baseline image and still gives account of the susceptibility artifacts is the recommended approach (Edelman and Schmitt, 1994, p. 610) Question 1A Several parameters have to be reduced in order to optimize EPI image and they include: A. Reducing the time of echo train length: The longer the length of the echo train, the more time is required by the spin to gather phase error and also the greater the distortion witnessed. One of the ways of minimizing the total time of train length is by minimizing the echo spacing. The less the time taken by the frequency gradient in sampling the signal, the less the distortion that will be witnessed as shown in figure 1. The period for sampling is normally during the flat readout gradient portion unless there is ramp sampling. In FSE, the less the ESP or the echo sp acing, the less the blurring of the image. In EPI, minimizing the echo spacing also results in a reduction in the blurring as well as a reduction in geometric distortion. Figure 1. The sampling time and the read encoding gradient during normal gradient performance (McMahon, 2012) As the segmentation degree increases, the echo number acquired per rf excitation decreases. This in turn minimizes the geometric distortion as the phase error time of accumulation is reduced. Figure 2 below demonstrates a reduction in effective inter-echo spacing (McMahon, 2012). Gradients are from two varying excitations, interleaved and offset with respect to each other. Figure 3 shows geometric distortion reduction as the shot number increases. In areas with low inherent homogeneity like the sinuses, the geometric distortion can appear with a larger shots number. As the shots number increases beyond a given point, the distortion reduction becomes unnoticeable. Figure 5; demonstration of the reduction of geometric distortion as the number of shots is increased (McMahon, 2012) B. Reducing echo spacing; methods used to shorten echo spacing include: Ramp sampling Increasing the receiver bandwidth through achieving a stronger gradient Resolution reduction hence a reduction in the echoes train number Phase encoding collection in multiple sessions (segmented or multiple shot EPI) By using increased amplitudes or

Monday, October 28, 2019

The CSI Effect Essay Example for Free

The CSI Effect Essay Many T. V shows come on and influence the public that the things that take place on these shows are real. There is Law in Order SVU, 24, Bones and our favorite CSI that make people think that countless cases are open and close do to outrageous finding of DA traces. The CSI Effect is a theory that criminals are getting smarter. These shows give out numerous tactics on how many cases are cracked and suspects are arrested. The CSI Effect also results in various hang juries and miss trials due to lack of evidence. The jury is starting to need more evidence, because the influence they have from watching these television shows. I have seen a show on television called CSI Miami. On this particular show, there was a murder-taking place with no clue at all, on who committed the crime. They had recovered some DA, but there were no past data to make a match on a suspect. The detectives had someone in question on who it might be but no evidence to hold him to the crime. Out of nowhere, one of the detectives on the case was talking to the man in question and somehow saw up his nose a dot of blood no bigger than the period at the end of this sentence. He then grabbed a q-tip and told the man to stand steal while he dug up his nose to retrieve the DA. The DA sample was too small to test, so they sent it out to the FBI who has a glucose blood enhancer to stretch the DA enough to run the match. Of course, the DA was a match. The show then goes off and another bad person offs the street. This story is what is changing the minds of criminals and way of thinking. Criminals are starting to clean their tracks. Detectives are closing in on criminal and finding that they are cleaning the whole crime scene. Once entering a house the place is washed down in bleach to cover all traces of DA. Some rapist are wearing condoms and making their victims take baths to clean off all traces of the criminal’s DA. Criminals are also taking extra measures to wear gloves and masks so they cannot be seen or leave any fingerprints. They are taking more precaution on having an alibi stating they were never around when the crime took place. The theory is that criminals are watching these shows and learning on how to maintain a criminal life style without being locked up. These shows are making the police jobs much harder to apprehend suspects. Another default with this CSI Effect is that it is making the courts harder the sentence criminals. Juries are starting to want more evidence from prosecutors and DA matches to prove the defendant’s guilt. There was a case with two detectives shot and killed in an undercover gun deal. On the evening of March 10, 2003, two New York Police Department detectives, James V.  Nemorin and Rodney J. Andrews, were shot and killed in an unmarked police car while attempting an undercover purchase of a Tec-9 assault pistol on Staten Island. The case was significant not just because two officers had died but because the man who was eventually charged with the murders, Ronell Wilson, faced the possibility of becoming the first person in more than fifty years to be executed for a crime in New York State. The government’s theory was that Wilson, who was with an accomplice in the back seat of the car, shot the detectives during a robbery attempt. Among the evidence retrieved from the crime scene were hundreds of hairs and fibres, and prosecutors enlisted Lisa Faber, a criminalist and the supervisor of the N. Y. P. D. crime lab’s hair-and-fibre unit, to testify at Wilson’s trial, last winter. Under questioning in Brooklyn federal court, Faber said that she had compared samples of fabric from the detectives’ car with fibres found on gloves, jeans, and a baseball cap that Wilson had allegedly been wearing on the night of the crime. The prosecutor asked Faber to describe the methods and equipment she had used to make her analysis. Then she asked Faber what she had found. â€Å"My conclusion is that all of those questioned fibres could have originated from the interior of the Nissan Maxima, from the seats, and/or the backrests,† Faber said. She added that in her field â€Å"the strongest association you can say is that ‘it could have come from’ † the source in question. Faber’s testimony was careful and responsible—and not very significant. She could not say how common the automobile fabric that she had examined is, or how many models and brands use it. Nor could she say how likely it was that the fabric from the car would show up on Wilson’s clothes. Faber used no statistics, because there was no way to establish with any precision the probability that the fibres came from the detectives’ car. DNA tests had proved that blood from one of the detectives was on Wilson’s clothes, and based on this fact, as well as on testimony from his accomplice and from Faber, Wilson was convicted and sentenced to death. â€Å"Given how much evidence they had in the case, I wasn’t crucial,† Faber told me. The prosecutors liked the idea of fibre evidence in addition to everything else. Maybe they thought the jury would like it because it was more ‘CSI’-esque. †(thecsieffect) The fibres could have come from a different car and was not enough proof to prove the case, but due to the television show like CSI and others. The jury thought of the evidence as an open and shut case. Later on there was a sur vey taking asking were the decision that the jury gave influence by CSI and most of the jury said yes. This was a case were the prosecutors took a gamble and won. Most cases do not end like this. Most case there is not enough evidence to back up the case. The CSI Effect is only a theory, which means there are not enough facts to back up this case but enough intelligence for some facts to stand. For every sentence that is handed out because of evidence pointing in the direction of guilty, another case is a not guilty verdict due to lack of evidence. Some may say that television hit show CSI is the cause, but some may say that it is not the case. I say, with great detective work and as much evidence that one can gather, this CSI theory would not even be up for debate.

Saturday, October 26, 2019

Sexual Deviances Essay examples -- Papers

Sexual Deviances Sexual disorders are categorized into three general groups. The groups are sexual dysfunctions, sexual deviations, and homosexuality. These are not necessary abnormal, but what is considered out of the norm by either the mental health establishment, or society, or both. The first group, sexual dysfunctions, have increased significantly over the last decade. Which, in turn, has increased the progress in the study and treatment of sexual dysfunctions. One important aspect that came out of William masters and Virginia Johnson’s research is classifying the various forms of dysfunctions. Closely related is Kaplan’s system which groups sexual dysfunctions according to the phase in the sexual response cycle in which they occur. There are three phases in the sexual response cycle. The first one, called the desire phase, involves sexual fantasies and interest in sexual activity. Failure to feel this in either a man or woman is called hypoactive sexual desire. The second phase is called the excitement phase. In this phase, the sexual fantasy, or encounter is usually followed by physiological changes. The absence or weakness of these responses is called erectile dysfunction (or impotence) in men, and general sexual dysfunction in women. The third phase is called the orgasm phase. This is the phase of sexual response. If the man is unable to exert control, and ejaculates very quickly, this is called premature ejaculation. If, on the other hand, ejaculation is greatly delayed, or does not happen at all, this is called retarded ejaculation. A delay or absence of orgasm in women is called orgastic dysfunction. There are two more types of sexual dysfunction that do not fit comp... ... called ego-dystonic homosexuality, and it does not include people who are suffering from adjustment problems because the society they live in do not accept their sexuality. While the human sexual impulse is capable of gratification through a wide range of outlets, Western society tends to regard heterosexual coitus as the only normal outlet. In the years to come this might differ slightly, due to the rapidly changing ideas of the modern world. Opening the doors of thought will lead minds into knew ways of thinking, which in turn shows the youth of tomorrow not to be ashamed of who they are. Bibliography: Acocella, Joan Ross. Abnormal Psychology: Current Perspectives. New York: Random House. 1972. Coon, Dennis. Introduction to Psychology: Exploration and Application. Santa Barbara City College: West Publishing Company. 1977.

Thursday, October 24, 2019

Literature Reveiw About Ethics and Organic Food Essay

Since the last ten years, the fastest growing sector in the food industry has been the organic food. Organic food are certified by labels that ensure that they are produced without pesticides and antibiotics and that they preserve the environment with the use of renewable resources (Organic Produce Export Committee, 2002, cited Lea and Worsley, 2005). In France, the AB label ensures that at least 95% of the production is organic and compels the producers to state clearly the origin and the method of production (CSA Agence Bio, 2006). In France in 2006, 43% of the population has consumed organic product at least once a month which corresponds to an increase of 6% since 2003. The growth rate of organic consumption is about 10 percent per year since 1999. (CSA Agence Bio,2006). Abroad, the same phenomena occurs, and organic, even if it represented no more than 3% of total food consumption in Europe (Soil Association 2000, cited in Aarset et al. 2004) appears to be real trend that will growth over time. This mainstream has been strengthening by the BSE scandal and the controversy about the genetically modified food effects. Regarding this postulate, researchers and marketers began to study the organic consumer in the late 90’s. It is very important for food providers to understand why the consumers purchase this new kind of food. In our study, we chose to focus on the determination of consumers’ profiles as well as their motives to act. Most of the studies we discuss emphasized on the determination of consumers profiles in term of socio-demographic factors related to their attitudes or motivation. But we can wonder if those factors are sufficient in order to give a global understanding of the organics buyers. The research problem is here to define which factors influence the organic food consumption, and to understand their inter-relationship in a global context of food consumption. In a first part, we will try to understand the impact on culture on consumption and then the need to look at each country particularly. Then we will discuss the main factors that influence the consumers that is to say: attitudes, values and motivations (combined with socio-demographic factors). Eventually, we will present and analyse the research we decided to base our study on in order to develop the constructs and the propositions of the conceptual framework. 1Market development and cultural factors. 1. 1Culture influences the food choice. The most primary factor that gives a direction to an individual is certainly is culture or region of origin. Solomon (1991, chap 15) defines it as â€Å"a society’s personality†. It’s the sharing among a population of traditions, norms, beliefs and attitudes in one country or in one specific region. Culture is the first socio-demographic factor that would affect the decision to purchase. Socio-demographic factors (Mac Carthy and Perreault, 1990, p79-81) are the dimensions that affect the consumer act of purchase in a specific consumption context. The typical ways to segment and define consumers are presented in the exhibit 1: the socio-demographic factors. Regarding this postulate, we can assume that the behaviour will be different from a country to another. For instance, Aarset et. Al (2004) highlighted that from a country to another, organic products are not seen to be the same even if they are. Thus, they compared the meaning of â€Å"organic† and the perception of labelling system in France, Germany, Norway and UK. The study highlights the fact that these notions are unclear and clouded for the consumer and that different countries perceived them in different ways. The two tables below resume the cross-national comparison: Table 1: The definition of â€Å"organic† in the five countries (Aarset et. al, 2004): France GermanyNorwaySpainUK ?Natural ?Limited Human intervention? High welfare ?Natural ?Environmentally kind? Characterised by confusion and ambivalence ? Natural? Ecological and natural ?Non-use of pesticides ?Not environmentally damaging? freedom from artificial inputs ? limiting environment damage Table 2: The perception of the labelling system: (Aarset et. al, 2004) France GermanyNorwaySpainUK ?Easily duped ?Legislative system required at the EU level ?Aware of â€Å"Bio† label ?Trust the AB system? Spectical consumers ?Unfamiliar with labels ?Limited knowledge of regulations? Sceptical labelling as gimmick ? Limited knowledge of regulations? Labels should reflect quality ? Ignorant about current labels? Limited knowledge of regulations ?Trust government certifications? Should be free from government inputs ? Sceptical ?Unfamiliar ?Limited knowledge of regulations More specially, Beharrel and Mac Fie (1991, cited in Squires et. al, 2001) showed that the motivations and the attitudes towards organic food were country specific. People are influenced by their society and by their way of life inside. Furthermore, longitudinal studies (Douglas and Wildavsky, 1982 and Davies et al. 1995, cited in Squires et. al, 2001) show that behaviour evolves over time. In this way in the first study Irish consumers ranked environmental concerns at the top and four years later, the same concern was equally cited by consumers with health concern (Squires et al. 2001). 1. 2The level of development of the country market influences organic food choice 1. 2. 1A cross- national study of Danish and New-Zealand organic consumers. A cross-national study made by Squires et. al (2001) compares the behaviour of Danish and New-Zealand organic consumer regarding the level of organic food market development. Denmark is considered to be a mature market where organic food products are well implemented and New-Zealand is seen as a novice one. Lampkin (1992, cited in Squires et al. 2001) established that in a mature market, environment is the most important motive to consume organic products. The range, the prices and the availability will also have an impact on sales. The study about Danes and New Zealanders confirms these findings. Thus, New-Zealanders who are health focused, tend to be more heavy consumers of organic food, while for Danes the same motivation appear to be not significant. Environmentally friendly and green consumers are more likely to be heavy consumers of organic food products in Denmark. Finally, the research paper highlights that the macro-environment has an impact. For instance, Danish health and care system is well developed so we can assume that they don’t seek at first to protect their bodies but that they are more focus on environmental concern as Denmark is one of the most â€Å"green country†. Squires et al. (2001) advocates that study should take into account the macro-environment of countries studies as well as the market development concerning the organic food market. The stage of development of the industry in the life-cycle is also a predictor of moderators of organic consumption. These factors should be considered when hypotheses and propositions are made about one specific country and its organic food consumption trends. 1. 2. 2The moderators of consumption depend on the market development Tarkiainen and Sundqvist (2005) investigated the two major barriers of organic food consumption: the price and the availability of products (Tregear et al, 1994; Magnusson et al. 2001, cited in Tarkiainen and Sundqvist, 2005). The price is a barrier when the product has no special added value for the buyer (Roddy et al. 1996, cited in Fotopoulos and Krystallis, 2002). Generally, the willingness to pay differs from the range of products, for instance 52% of German accept to pay more for fresh products and 34% for animal products like meat ( Meier-Ploeger and Woodward, 1999, cited in Fotopoulos and Krystallis, 2002). A priori, these moderators would have an impact everywhere and would have an influence in the country studied, Finland (Tarkiainen and Sundqvist, 2005). Actually, the hypotheses that the price and availability of products were both rejected by the study. Indeed, the range of products analysed (breads) were not price premium compared to conventional bread. Furthermore, it appears that there is no availability issue and no short supply in Finland as the market is well implemented in this country. If we look at the same factors in Spain, (Sanjuan et al. 2003), it showed that in Spain, the price has a strong impact on the consumption of organic food. Thus, the willingness to pay was below the actual difference between organic and conventional products. It also stated that the willingness to pay was different among different range of products, for example, Spanish are more ready to buy at a price premium if they are considering fresh products. In the same way, a Greek survey (Fotopoulos and Krystallis, 2002) about purchasing motives and organic food illustrated that the availability of products was the main barriers as the choice and the number of retailers are very limited. As Conclusion, we can state that culture as well as market development are important factors when considering the consumption of organic food. As far as the situation is different country by country, it is interesting to study behaviours in specific situation. Culture and market development are not the only determinants that will influence the behaviour regarding organic products. Socio-demographic factors will also influence the decision making process of organic consumer. These factors can be combined with values, attitudes and/or motivations in order to design different consumer profiles. We the next parts, we will discuss the impact of these determinants in the organic food consumption. 2The attitudes that influence consumer 2. 1Attitudes and the Theory of Planned Behaviour 2. 1. 1Attitudes Attitudes are different from values because they concern objects like a behaviour, a person, an idea or a thing. Attitudes are the expression of the thinking in a precise situation. Attitudes are judged through our values. (Antonides and Raajj, 1998, p. 138). The attitude is central to the model of â€Å"values-attitudes-behaviour† where â€Å"the influence should theoreotically flow from abstract values to mid-range attitudes to specific behaviour† (Homer and Kahle, 1988; cited in Soyoen and Eastlick, 1998). As we will see next, attitudes are central in the context of ethical choices. 2. 1. 2The Theory of Planned Behaviour and consumers ethics 2. 1. 2. 1The presentation of the Theory of Planned Behaviour. The theory of reasoned action (TRA), developed Ajzen and Fishbein in 1980, is a value-attitude-behavior’s framework where the objective is to understand which factors would influence the consumer in an ethical context. The model is based on the fact that behaviour is a direct function of Intention where intention is built in function of attitude and subjective norm. Intention to purchase are considering to be good determinant of the behaviour (Honkanen et al. 2006). Furthermore it concerns a rational decision making process where an individual has control. The attitude is made by the sum of individuals’ beliefs and the evaluation of those beliefs. In the same way, the subjective norm is the sum of two elements: -â€Å"individuals beliefs that important to other think they should or not should perform the behaviour question† -â€Å"The motivation to comply with other†. In 1985, Adjzen added a new variable, the perceived behavioural control. This theory is widespread supported by researchers (Ajzen, 1991), but it is stated that additional predictors could be included in the model if there are significant to forecast consumer behaviour. Figure 2 : The theory of Planned Behavior (Ajzen, 1991) 2. 1. 2. 2The relationship between TPB and food choice behaviour. In 1994, Thompson et. al (1998)analyzed the food behaviour with the TPB model in the context of growing consumption of olive oil in United Kingdom. The constructs of perceived behaviour control was removed because Spark et al. (1995, cited in Thompson et. al, 1994) stated that the olive oil usage was not â€Å"significantly impeded†. In this case of olive oil, the model was significant and confirmed that TPB is well adapted to food consumption (Saegert and Young,1983 ; Towler and Shepherd, 1992 : cited in Thompson et. al, 1994). Additionally, the study showed that attitudes is a powerful predictor and explain the major part of the behaviour. It emphasizes that olive consumption is mainly due to the willingness to improve the taste of salad. Furthermore, the subjective norms play a minor role in the model, and reveals to be not significant. This fact is due the low involvement of consumers in the act of eating or drinking. The consumption of organic food is more involved act as it reflects the life-style and the values of an individual. In the next study, we will see that subjective norm plays a key role when it’s integrated in the model as antecedents of attitudes. 2. 2The TPB in the context of organic food consumption 2. 2. 1The importance of subjective norms as antecedents of values. The research conducted by Tarkiainen and Sundqvist (2005) looks at the subjective norms and attitudes that influence the organic food consumption in Finland. As we emphasized previously, the perceived control behaviour as â€Å"price† and availability were found not significant. The most important finding of this study is the integration in the model of subjective norms as an antecedent of attitudes. As we said before, the subjective norms were often viewed as non significant because of the low-involvement in the food and drink consumption. However, Chang (1998), Sherphed and O’Keefe (1984), Shimp and Kavas (1984) and Vallerland et al. (1992) (cited in Tarkiainen and Sundqvist 2005) demonstrated that subjective norms were significant when the decision is related to an ethical context and when there are placed as antecedents of attitudes. The result of the study illustrated the importance of the behaviour in relation with others thinking. Furthermore, the specific attitude took into account in the study that is to say the health consciousness, is not sufficient in order to explain attitudes. The authors advise that further studies should look at several motives/beliefs to explain attitudes as environment concern. The next study we will discuss considers more variables in the model of TPB. 2. 2. 2The multivariate modelling approach of ethical consumer choice. Using the theory of planned behaviour, Shaw and Shiu (2003) explored the important factors that occur in the context of organic food shopping. They proposed a study based on self-interest factors. In this way, they added two constructs in the primary theory: the self-identity and ethical obligation. Ethical obligation refers to ethical beliefs that would represent a person’s beliefs of what is good or bad. Self-identity can be defined as â€Å"the pertinent part of an individual’s self that relates to a particular behaviour† (Shaw and Shiu, 2002). As Shaw and Shiu stated in 2000, these construct have an impact on the consumer behaviour in an ethical context and have been neglected before. Figure 3: Modified theory of Planned behaviour (Shaw and Shiu, 2003) This model was validated through a structural equation modelling in order to predict the behaviour of organic consumer. The study explains 52% percent of the actions of them. The theory of planned behaviour gives the opportunity to have more insight that a classical socio-demographic analysis which usually defines the consumer profile (Shaw and Shiu, 2003). However some factors remain unexplained (48%) and authors proposed to look at values that would influence the behaviour in order to understand which ones are underlying the self-identity and ethical obligation. In another hand, the study emphasized that information and emotions are very important in the ethical decision making (Shaw and Clark, 1999, cited in Shaw and Shiu, 2003). In the next step, we will focus on the values that influence the consumer decision process in the context of organic food shopping. 3The relationship between Values and organic consumption 3. 1Presentation and meaning of values The concept of values is defined as what is behind attitudes and behaviour of an individual in the context of organisation, institutions and society (M. Rockeach, 1973). Personal values are known to explain consumers’ behaviour in very broad situations (Rockeach, 1973). Personal values are defined by Schwartz and Bilsky (1987, cited in Steenhaut, 2006) as â€Å"concept or beliefs about desirable end states or behaviours that transcend specific situations, guide selection or evaluation of behaviour and events, and are ordered by relative importance†. Milton Rockeach (1973) developed a wide range of values which are divided into two categories: the instrumental and the terminal one. The 36 kinds of different values are presented in the exhibit 2: Instrumental and terminal values defined by M. Rockeach (1973, chap 3). Based on the work of M. Rockeach, Schwartz (1992, cited in Schwartz 2001) developed ten groups of values within a circular structure where the set of values is linked to each other. These ten groups of values are (Schwartz, 2001): -Self-direction -Stimulation -Achievement -Hedonism -Security -Benevolence -Universalism. -Conformity -Power -Tradition For the detailed meaning of each value, please refer to the exhibit 3: Definitions of type of values and items that represent and measure them (Schwartz, 2001). According to Schwartz (2001), values can be antagonist or congruent to each other. The circular pattern above shows the relationship between the ten groups. If two values are near, they tend to be congruent and if they are at the opposite, they are in conflict. Two axes resume the scheme: â€Å"Self-enhancement versus self transcendence opposes power and achievement to universalism and benevolence values. Openness to change to versus conservatism opposes the self-direction and stimulation values to security and conformity. † (Schwartz, 2001) Figure 4: The relationship among 10 motivational types of values. 3. 2Exploring the organic food consumption towards the Schwartz Value Survey In the aftermath of the result of the Theory of Planned Behaviour applied to organic food consumers, authors (Shaw et al. , 2005) investigated the pertinence of personal values in the same context. They used the Schwartz Value Survey (SVS) explained above. The result of the study can be summarizes in the following table: Table 3: Values that are important in an ethical point of view (from Shaw et al. 2005) Groups of ValuesSpecific items related to an ethical issues AchievementInfluential: people are drive by ethical obligation and want to influence others. SecurityHealthy: people want to eat and drink something that would protect or at least not harm themselves BenevolenceHelpful: want to have information for staff Honest: relationship based on trust UniversalismEquality and social justice: protection and welfare of all people Protecting the environment: preserving the nature. In addition to the SVS, authors defined three values that were important for choosing organic food: the capitalism as a negative one, consumer power and the animal welfare as positive one. In conclusion, values are not all meaningful and were inappropriate to study the ethical consumer. The most important finding is that the universalism values are the most relevant one in this specific context. A second study investigates the personal values combined with the Hunt-Vitell scheme as we will see now. 3. 3Relationship between personal values, ethical ideology and ethical beliefs. The Hunt-Vitell theory examines the judgment and the evaluation of an ethical problem of an individual. In this review of consumer ethics, Vitell (2003) emphasized that two major factors influence the evaluation of consumers: the idealism and the relativism. After a presentation about the model that will be used, we will discuss the purpose of the research paper. 3. 3. 1Hunt-Vitell theory of ethics Hunt and Vitell (1986) developed a model that’s studying the decision making process of an individual when (s)he is facing an ethical issue. When a person is in front an issue, (s)he has alternatives that he can chose. These â€Å"perceived alternatives† are evaluated thanks to two ways of analysis: the deontological and the teleological point of view. The deontological evaluation concentrates on the evaluation of the behaviour itself and compares the evaluation of alternatives in term of wrongness or rightness. This is directly related to personal norms and beliefs that a person develops. The teleological evaluation focuses on the consequences of the alternatives, and wants to state if it’s good or bad to take one decision. It contains four major constructs: -â€Å"the perceived consequences of each alternatives for various stakeholders, -The probability that each consequence will occur to each stakeholder, -The desirability or lack of desirability of each consequence, -The importance of each stakeholder group† (Hunt and Vitell, 1986, p. 9). These predictors sum up together, build the ethical judgment of an individual which is turned into intention to behave and into behaviour. Finally, we also have a predictor called â€Å"Situational Constraints† which is related to the macro-environment that could impact the behaviour (eg.opportunity). The concept established that four areas will impacted the perceived ethical issue, alternatives and consequences: -The cultural environment -The personal characteristics -The industry environment -The organizational environment. As we can see Hunt and Vitell theory is a global concept that occurs in businesses related situation, however if we remove the constructs related to a professional situation, this model is valid to study the consumer behaviour (Scott J. Vitell, 2003). Figure 1: the Hunt and Vitell theory without professional situational predictors (Hunt and Vitell, 1986). 3. 3. 2Findings about the relationship between personal values, ethical beliefs and ethical ideology The purpose of the research done by Steenhaut and Kenhove (2006) was to examine the influence and the impact of individual personal values priorities in the ethical judgment. To do so, they used the Hunt-Vitell theory combined with the Schwartz Value Survey (Schwartz, 1994, cited in Steenhaut and Kenhove, 2006). To measure the ethical beliefs, they use the Consumer Ethics Scale developed and validated by Vitell and Muncy (1992, cited in Vitell 2003). This scale looked at the reactions of consumers in front of ethical questionable actions (e. g. the reaction facing a passive benefit at the expense of others). The study found that idealism was determinant: more a consumer is attached to tradition, security and conformity; the more likely he is to act ethically. Furthermore, more a consumer is attached to universalism and benevolence (self-transcendent), the more is likely to act ethically. ? Two major types of values are important in an ethical context. The universalism and benevolence (self-transcendent) are the most important values in the context of organic food shopping. These findings can’t explain a lot of the behaviour (no more than 10% in Shaw et al. 2006), so we propose that more specific values related to food choices and ethical behaviour have to be studied. ?These findings give the opportunity to marketer to stress their communication actions on values that care for organic consumers. However, personal values are only an indirect linked to the consumer behaviour, and it is noticed in the both studies (Shaw et al. 2006 and Steenhaut and Kenhove, 2006) illustrated that personal values are not enough to predict ethical decision making process especially in the context of organic shopping. Even if self-transcendent values need to be studied in the case of organic food consumption, it’s just a set of explanation. These values are to general and are shared by people in a culture (Honkanen et al. 2006) so it appears that different ways to investigate the relationship between values and organic food consumption should be discussed. In the next part, we will investigate countrywide surveys that have explored the organic consumers. They take into account more variables like socio-demographic factors, beliefs and motives regarding organic consumption. 4Analyzing the organic consumers through their motivation and their socio-demographic factors 4. 1What are the main motivations towards organic consumption? 4. 1. 1The health motives Most of the researches done on organic consumers’ state that the most important factor that influences the decision to purchase is the health (Fagerli and Wandel 1999, Rozin et al. 1999, cited in Magnusson et al. 2003). Even if there are no clear evidence that organic food consumption is healthier than the conventional one, this factor is generally ranked at the top. 4. 1. 2The environmentally friendly consumers/ Concern for the environment is the other one most important motive to purchase organic products. In this case, people want to act in order to protect the environment, the nature and more generally the â€Å"eco-system†. These consumers also care about the pollution, the usage of non renewable resources and species preservations. (McEachern and McClean,2002). The animal welfare is also a motivation for environmentally friendly consumers. 4. 1. 3The food safety One of the reasons for seeking food safety (Fotopoulos and Krystallis, 2002) is related to recent food scandal like the BSE crisis in UK and all over Europe. People are looking for better quality and safety in order to protect themselves and that include organic products. Furthermore, the genetically modified food appears to be risky for a range of consumers , they would have positive thinking about organics compared to negative thoughts about GM (Rimal et al. 2005). 4. 1. 4The taste of the product Consumers often see organic products as more tasty compared to the conventional one because they are made in smaller quantities and wider varieties (Davis et al. 1995, cited in Fotopoulos and Krystallis, 2002). Taste’s rating is high in country like UK and Germany (Meier-Ploeger and Woodward, 1999 cited in Fotopoulos and Krystallis, 2002). It seems that it is one of the top five factors of motivation for buying. Nevertheless it appears that there is no scientific evidence of the higher taste of organics and it seems that the beliefs of the consumers are divergent from the reality (Hutchins and Greenhalg, 1997, cited in Fotopoulos and Krystallis, 2002) 4. 1. 5The confidence on food industry The study of Squires et al. (2001) showed that less an individual is confident in the conventional food industry, the more likely he is to purchase organic food. That seems logical as if a consumer is scared about conventional food, we will seek for other alternatives including organics. As we stated that there are differences between consumer profiles and habits according to the country of origin and it would be interesting to emphasize these divergences. In the next part, consumers are studied according to their purchase behaviour (intensity) thanks to the combination of motivations with socio-demographics factors. In this way, we will discuss the behaviour on several countries and try to analyse if these factors are suuficient to well understand organic consumers. 4. 2The consumers’ profiles by countries 4. 2. 1. 1? in France According to the barometer made by CSA Agence Bio in 2006, 4 out 10 people consume organic products at least once a month and that 7% consume it every week. The motives of French consumers have evolved over time and are: -The protection of the environment -The health concern -The food safety -The taste and the quality. Furthermore, the availability of the products is seen as a moderator for 19% of the population. The willingness to pay more is well accepted as consumers think that is normal to pay more for higher quality standard products like organics. The products that are the more consumed are fresh, diary, and meat items. In this study, we don’t have any information about the socio-demographic profiles about consumers as well as their values. 4. 2. 1. 2? in Australia The research of Lea and Worsley (2005) scrutinize the relationship between personal values, beliefs and socio-demographics factors in order to understand the organic consumers in Australia. They use a 12 items scale about beliefs and organic food, a 14 items scale about the self-transcendence personal values adapted from Schwartz Value Survey and a 13 items scale (age, sex, income and education) to perform their questionnaire. The results are summarized in the following table: ValuesBeliefs and MotivesModeratorsDemo. Profile The values are positively related to organic purchases. They explain only 8% of the variance in the study-Health -Taste -environmentThe expense and the availability are the major moderators as expected. 50% mistrust the organic labelling systemMore women compare to men a likely to purchase. The other factors were not significant. The profile which is more likely to purchase is a female who strongly care about nature and equality. The study suggest that not only socio-demographic and personal values factors influence the decision to purchase and that future research should look the perceived consequences of the act of buying and other concrete attribute like taste or colour. 4. 2. 1. 3? in New-Zealand The purpose of the study developed by Squires et al. (2001) was to investigate the cross-influences of the health, environmentally concerns, and the confidence in conventional food in the consumption in New-Zealand and in Denmark. The findings about the New-Zealanders are shown in the following table: Beliefs and MotivesGeneral ProfileDemo. Profile -Health -Environment -Less trust in conventional in food ind. ? + towards organics. Personal eco-identity profile: worried person about the mankind and about environmental disaster would buy more. More female, older people and more rural and suburbs consumers consume organic products. 4. 2. 1. 4? in Denmark According to the same study (Squires et al. 2001), Danes’ profile of organic consumers are: Beliefs and MotivesGeneral ProfileDemo. Profile -Environment -Health -Mistrust in conventional in food ind. ? + towards organics. Green Self-perception profile: care about the environment and its protection at first. More female, older people and live in cities. The authors advise for further research to look at more motivation factors in order to give more insights about the organic consumers. 4. 2. 1. 5? in Sweden The research made in Sweden by Magnusson et al. (2003) deals only with the two main factors that influence the organic decision to purchase, the human health and the environment and their consequences on the consumer. They design a study based on four organic types of product with two different scales: -Questions about the frequency, attitudes, availability and beliefs about organic products. -Questions about the 17 possible consequences of buying organic food in general. They find out that the consequences of the act of buying are strongly related to environment and health well-being. The Swedish are motivated by health concern in the intention and frequency to purchase and young female tend to be the most likely to consume organic product. They also state that the environmental concern is an altruistic motive and that the health concern is more an egoistic motive (I want the well-being for my relatives and me at first). Swedish who have a strong green behaviour regarding recycling for instance, have more self-centred motives for buying organic food. It can be explain by the fact that recycling or green behaviour require less involvement are easier to do everyday.? This study emphasizes the need to analyse the organic consumer in a wider way with the inclusion of his/her behaviour regarding other â€Å"green† or â€Å"ethic† activities. With the inclusion of these variables, research would have the capacity to state if other green behaviours are related or have an impact on the consumption of organics. 4. 2. 1. 6? in Greece The Greek market is a novice one regarding the consumption of organic products, and Fotopoulos and Krystallis (2002) want give information about consumers in the country and investigate ways to cluster different consumers according to their behavio.

Wednesday, October 23, 2019

Tina Harben Essay

Outcome 1 know how to recognise signs of abuse. 1: 1 Define the following types of abuse. †¢ Physical abuse Physical abuse involving contact planned to cause bodily harm, feelings of intimidation, other physical suffering or injury †¢ Sexual abuse Sexual abuse is the forcing of undesired sexual behavior by one person upon another †¢ Emotional/psychological abuse Emotional/psychological abuse may involve threats or actions to cause mental or physical harm; humiliation; violation †¢ Financial abuse Financial abuse is the illegal or unauthorised use of a person’s money, property, pension book or other valuables. †¢ Institutional abuse Institutional abuse involves failure of an organisation to provide appropriate and professional individual services to vulnerable people. It can be seen or detected in processes, attitudes and behavior that amount to discrimination through unwitting prejudice, ignorance, thoughtlessness, stereotyping and rigid systems. †¢ Self neglect Self-neglect is a behavioral condition in which an individual neglects to  attend to their basic needs, such as personal hygiene, feeding, clothing, or medical conditions they might have. †¢ Neglect by others Neglect is a passive form of abuse in which the wrongdoer is responsible to provide care, for someone, who is unable to care for oneself, but fails to provide adequate care to meet their needs. Neglect may include failing to provide sufficient supervision, nourishment, medical care or other needs. 1: 2 Identify the signs/or symptoms associated with each type of abuse. Signs and symptoms may include:   Physical abuse—- broken bones, bruises, pressure marks, abrasions, and burns Sexual abuse—–Bruises around the breasts or genital area, as well as unexplained bleeding around the genital area and pregnancy Emotional abuse—- changes in behavior, withdrawal from normal activities, and unusual depression. Financial abuse—– No money, food, clothes, large withdrawals of money from the bank†¦

Tuesday, October 22, 2019

California Government Structure Essays

California Government Structure Essays California Government Structure Essay California Government Structure Essay Structure of California’s Government Headed by the governor of the state, the state govt. of CA replicates the Federal govt. It has three branches that perform their assigned tasks and keep within the limits set by the constitution. These branches are: Legislature Executive Judiciary While this division has been created to give structure to the government and ensure its smooth and effective functioning, there is, more importantly, the need to keep the power of the branches in check and to make them accountable to each other. There is a system of ‘checks and balances’ that comes into play with this segregation of duties and separation of power. This system’s inception has been attributed to Montesquieu. (Wikipedia. org) Governor The governor is the head of the state and commander of the state’s militia, and he is the supreme executive power (ca. gov). He addresses the legislature with the state address at the beginning of the session, informing the body of the situation, the needs, and the recommendations for legislative action. He can require, by proclamation, a â€Å"special session† of the legislature to act on subjects specially specified by him. He also presents the legislature with the proposed budget and can refuse to sign a bill that can only become a law with his approval. Here again he is limited in his ‘veto’ power because he can be overridden by a two-thirds majority vote in both houses. (Capitol museum. gov) Legislature CA has a ‘bicarmel’ legislature, i. e. it has two separate legislative chambers, the Senate (40 members) and the Assembly (80 members). While the senators stand guard to the ‘liberty of the commonwealth’, the assembly members are bound to passing just laws that ‘represent and protect all the citizens of CA’. Both senators and assembly members do most of their work in committees (policy, rules, joint, special, and fiscal), and Legislators analyze, consult, debate, and hear testimony from both private and public interests on every bill. †Bicarmelism† is intended to reduce the ‘relative’ power of the legislature by having â€Å"different modes of election and different principles of action† (an argument instituted against the Seventeenth Amendment) Executive Responsible for administering and enforcing the law in the state, this branch is headed by the governor and comprises of many state departments that are headed by elected, appointed, and hired officials. Passing of a Bill To truly understand the process undergone and the roles played by the legislature and the executive to make a bill a law, let us examine the recent BILL NUMBER: AB 38 introduced on December 4, 2006, which was signed by the governor on 9/27/2008 and would become effective legislation on January 1, 2009. ( leginfo. a. gov) The actions of the senate and the assembly, hearings, debates, amendments, voting are evident in the timeline of the bill in the legislature: Signed by the Governor (executive head) of CA on September 27, 2008 PASSED THE SENATE AUGUST 21, 2008 PASSED THE ASSEMBLY AUGUST 29, 2008 AMENDED IN SENATE AUGUST 18, 2008 AMENDED IN SENATE AUGUST 11, 2008 AMENDED IN SENATE AUGUST 4, 2008 AMENDED IN SENATE JUNE 17, 2008 AMENDED IN SENATE MAY 6, 2008 AMENDED IN SENATE APRIL 14, 2008 AMENDED IN ASSEMBLY MAY 1, 2007 AMENDED IN ASSEMBLY MARCH 8, 2007 These dates and stages are a clear indication of the fact that the actual legislation is shaped and polished in the legislature, and that the executive body has little to contribute to its becoming a law. Veto power is certainly a resort, but it gives limited maneuverability to the governor. This is an example of cooperation of the two branches. â€Å"Assembly Bill 38 merges the Governors Office of Emergency Services (OES) and Office of Homeland Security (OHS) into a single, streamlined cabinet-level agency and legislation that enhances emergency assistance to disaster victims. † ( oes. ca. gov/) Gubernatorial Power California’s laws limit this power to a large extent with regard to the legislature. A study conducted by Dr. Thad Beyle (Politics in American States – Comparative Analysis) examines gubernatorial power in various areas of function in the 50 states and has compiled the data of those states for certain terms. The governor of CA has maintained a strong position in some areas while vacillating in some, or displaying a considerable decline in others. Using a scale of 1-5 in which 5 is the strongest, statistics maybe examined to see changes / typical / trends in CA 2000 to 2007 Governor’s Budget Power: 3 Governor’s Veto Power: 5 Governor’s Institutional Power: 3. 2 (3. 4 in 2000) The Governor Rating in the year 2000 placed CA’s governor at an overall rating of 3. 4 and a rank of 29 among the nation. What is interesting to note is the rating given to ‘Power of the Legislature to Change Governor’s Budget’ which was 1 on a 1 5 scale in a study conducted by Dr. Thad Beyle. This shows the CA governor as wielding a certain amount of influence in the legislature’s passing of his proposed budget, Of course, the constitution mandates that the budget be balanced and, if not, then the previous year’s budget remain effective. This already puts limitations and expectations in the budget’s formulation. Executive Order Another form of legislation is an executive order. Executive orders as issued by state governors are not laws, but do have the same binding nature. An example of specific power that is vested in the governor and that may not be overridden unless it is in conflict with the Article of the constitution is an Executive order that he can issue in case of an urgent need, Sometimes these orders may become laws. In the face of the economic crisis, drought situations, and emergencies, the governor of CA has issued several orders. ttp://www. californiaprogressreport. com/2008/07/schwarzenegger_81. html December 20, 2008 Controller John Chiang today issued the following statement in response to Governor Schwarzenegger’s executive order to implement furloughs and layoffs: â€Å"This is one of many painful results stemming from the inability of the Governor and Legislature to agree on respon sible solutions†¦. † (Giving a clear view of difference of opinion between the executive and the legislature. ) The order was implemented and the offices are closed on the 1st and 3rd Friday of every month. aliforniaprogressreport. com/2008/12/democrats_respo. html March 12, 2009 The California Universal Health Care Act is nearly identical to legislation (SB 840) that was introduced in 2007 by former Senator Sheila Kuehl. The California Legislature passed SB 840 in 2008, but it was vetoed by Governor Arnold Schwarzenegger. (This legislation would be along the lines of the Obama administration’s plans for healthcare. It will be interesting to watch the outcome since the earlier veto held good. ) californiaprogressreport. com/2009/03/new_bill_by_mar. html July 31, 2008 ttp://en. wikipedia. org/wiki/Executive_order_(United_States) In an executive order that is part of the 2009-10 proposed budget, Arnold Schwarzenegger plans to cut down the salaries of 200,000 state workers to the federal minimum wage in the face of the economic crisis. Here we see an excellent example of executive-legislative balance of power. To quote the governor’s response to criticism from the workers, Californians, and elected Democrats,† I have to make sure that we pay our bills and that we have the money. So, there is an executive order that I will be signing on Thursday. The governor also spurned the disapproval of the State Controller Democratic John Chiang for this order, and in reaction to the statement of Democratic State Controller John Chiang regarding the absence of the Governor’s legal authority to make this order and to have the State Controller’s Office comply with it, the Governor said, â€Å"Look, the Controller has his opinion of what he wants to do. He is a constitutional officer and he runs his office his way. I think the law is very clear that he has to follow through and do exactly what our executive order says. We hope that we all work together. †} californiaprogressreport. com/2008/07/schwarzenegger_81. html At this point the Democratic State Controller has used the last effective resort. To seek support from the citizens. John Garamendi, California’s Democratic Lieutenant Governor wrote a letter statement asking the Governor to see it from the perspective of the workers: â€Å"I write to you today regarding the proposed executive order to reduce the minimum wage of 200,000 of Californias state workers to the federal minimum wage of $6. 5 an hour. â€Å"As you contemplate signing this executive order, please ask yourself how would you feed and care for your family on $262 per week ($1,048 per month)? How would your hardworking staff fare on these minimal earnings? Could you and your family do it for one week? â€Å"It is our duty, as elected officials of this great State, to find solutions to the many challenging problems that face California, such as the state budget. Th ose solutions should always look to improve the quality of life for all Californians, not impede it. The question arises, is this partisan decision? Are the parties pitting against each other? The answer lies in the statement issued by the Republicans in response to this position of the Governor: â€Å"Republicans understand the urgency of getting the budget done as soon as possible, which is our main focus right now. We are working very hard to avoid drastic measures like the one that is being proposed. Republicans are committed to crafting a responsible budget plan that reforms our broken system while protecting taxpayers. In this case there is a â€Å"multiple disconnect†. The executive order overrides the need for legislators to play a role, the executive body is at loggerheads at even the highest level, and the majority party does not necessarily support the governor’s decision. Based on the statistics from the past years (Dr. Thad Beyle), the governor’s b udget has almost always received a 5 on the 1-5 scale. Since this order is part of the budget, it will be interesting to note the 2009-10 Budget’s passage. Critical Viewpoint In reality, no democratic system can exist with an absolute separation of powers of the complete absence of the same. It is, therefore, a ‘principle’ that these separate bodies are established on, but their true working involves a common ground and liaison. Arguably, there is no real distinction between the two branches. An analogy has been drawn to compare the working relationship of these to that of an architect, a contractor, and an owner. Professor Karl Manheim and Allan Ides claim that â€Å"the separation among the branches is not and never was intended to be airtight†. Loyola Law School) The veto power is their proof in favor of this argument as it is evidence of â€Å"the executive exercising legislative power†. One might also consider the CA governor’s power to proclaim a â€Å"special session† for action on specific subjects as another form of executive ‘control’ over the legislature. In summation, the legislature has th e power and the executive branch the responsibility to ‘preserve, protect, and defend’ the laws and constitution of the United States. Being vassals of the same master they finally do overlap in their service.

Monday, October 21, 2019

Blackberry Research Essay Example

Blackberry Research Essay Example Blackberry Research Essay Blackberry Research Essay The population and samples for the research are identified, describing the type of respondents who will be selected and how he or she will be accessed. The data collection process is presented, in addition to a depiction of the survey format and basic content to be assembled. The distribution of the survey is identified as well as the collection process. Each aforementioned item will contribute to the compilation of a survey to obtain data for insight regarding the decline in revenue, providing data for potential redirection in Berrys strategic planning. Revised Research Questions Based on feedback and updates from previous week, the research questions will need to be geared towards customer usage and decision making when in the market cooking for new phone. Research questions will then further identify the issues RIM is facing and is challenged within its own market/industry. It will further highlight the current situation and provide an overview to the future sales usage implications. Consumer trends of swapping from Blackberry to other smart phones? Based on above research question, RIM product team would be able to compare Blackberry users and tablets. The team will further be able to drill down into why customers would rather use or choose other smartness vs.. Blackberry. Is the ajar player the features of the blackberry or user friendly devices? Furthermore, based on 2nd set of revised research question, product marketing team will be able to analyze the units sold in and around a marketing promotion and advertisement. Wicked an aggressive marketing promotion, lure the new or old customers back to Blackberry? Population Sample Identifier The population would be the general population of smart phone users. The sample will be chosen by randomly calling phone lines and finding out if the users owned or planned to own a semaphore now or within the next 12 months? Additional data would be collected by randomly sampling people at local shopping malls Ana department stores sun as Walter, Best Buy, etc. We wool a De Interested in finding out what it would take for users to choose Blackberry smartness over rival products. We could ask questions in a survey format about whether incorporating certain features and matching rival products on price would make them more likely to switch to Blackberry phones. Examples of questions to include in the survey: (1) if the Blackberry ZOO semaphore offered a wider array of APS than it errantly offers, on a scale of 1-10, how much more likely would you be to choose a Blackberry semaphore over rival products, 1 being highly unlikely, 10 being most likely? 2) If the Blackberry ZOO offered a wider array of features than rival phones but sold at the same price point, how much more likely would you be to choose a Blackberry over rival phones, with 1 being highly unlikely, and 10 being most likely? (3) If the Blackberry ZOO matched major competitors on features and APS but sold at a lower price point, how much more likely would you be to choose a Blackberry smartened over rival products, with 1 being highly unlikely, and 10 being most likely? 4) If the Blackberry ZOO had a wider screen display than it currently has, how much more likely would you be to choose a Blackberry over rival smartness, with 1 being highly unlikely, and 10 being most likely? (Miller, 2013). Data Collection Process Survey Format, Collection Distribution Our survey attempts would be to investigate how customers feel about smartness when it comes to a Blackberry phone or tablet. Well try to uncover whether customers like or dislike various semaphore features, and what triggers heir preferences of choosing smartness. Well compare our customers based on the following demographics to identify different biases. Gender Male or Female Age (1 5 to 24, 25 to 34, 35 to 44, 45 to 54, and 55 and above) Employment status We believe that employed individuals with an age group of 35 and beyond would more likely prefer Blackberry smartness or tablets because the features that are provided in those devices are suitable for people who prefer simplistic business communications. On the other hand, people of the younger age groups seek more entertaining features such as camera, or other APS. We feel that comparing these groups are important because they differ significantly in the amount of importance they potentially place on smartness due to the difference of its features, and for these reasons, theyll indicate the fall of revenue for Blackberry phones and tablets. Our questionnaire will consist of fifteen questions; twelve being opinions on cell phones features, applications and other potentially influencing factors, and three on personal demographics. To understand what affects customers preferences, we felt hat there were several important factors that would influence their choice of smartness and tablets, which would include camera features, music and video APS, GAPS, social networking APS, and device durability. Well distribute our questionnaires for the customers who are buying smartness and tablets. Well use paper based and online formats of questionnaires so that we can also receive feedback from the customers who will purchase smartness or tallest online. I nee survey wall De attachà © Walt purchasing contract for smartness so that customers can answer with the least inconvenience of time. In addition, this would also minimize biases relevant with our demographics. The paper-based surveys will be detached from the purchasing contract immediately upon submission, and will be stored in a box and mailed out to us on our own expense. The online surveys will follow the similar procedure. Only the online survey page will be stored to our team e-mail server. The duration of the survey distribution will be six months. Conclusion References Miller, M. (2013). Retrieved 08 23, 2013, from http:// www. Extent. Com/top-lo-hottest- smartness- of -summer-2013-70000190481.

Sunday, October 20, 2019

Ciudadana para hijos por naturalizacin de padres

Ciudadana para hijos por naturalizacin de padres Una de las grandes ventajas de adquirir la ciudadanà ­a de los Estados Unidos mediante naturalizacià ³n es que automticamente tambià ©n se convierten en estadounidenses los hijos del naturalizado que son menores de edad. Para que esto sea asà ­ deben cumplirse una serie de requisitos. Este artà ­culo explica cules dichos requerimientos, cules son las ventajas de esta forma de adquirir la ciudadanà ­a, cà ³mo se prueba que se es ciudadano. Y, por à ºltimo, quà © se puede hacer cuando no se cumplen todos los requisitos y, por lo tanto, los nià ±os y   adolescentes no adquieren la condicià ³n de estadounidenses aà ºn cuando uno de sus padres se naturaliza. Requisitos para obtener la ciudadanà ­a americana automticamente por naturalizacià ³n de los padres Se exige que se cumplan TODAS las condiciones siguientes: Ser menor de 18 aà ±os.Que la naturalizacià ³n del padre o de la madre se produzca o haya producido con posterioridad al 27 de febrero de 2001.Que el menor tenga una tarjeta de residencia permanente, tambià ©n conocida como green card o una visa inmigrante sellada en su pasaporte (I-551).Que el menor resida habitualmente con el padre o la madre que se naturaliza, que debe tener la custodia fà ­sica y legal.   Es decir, no se produce un derecho a la nacionalidad derivada si se convive habitualmente con un progenitor que es diferente al que se naturaliza.   Ventajas de adquirir la ciudadanà ­a americana derivada En este caso, el menor se convierte automticamente en ciudadano. Es decir, no tiene  que aplicar para naturalizarse ni pagar ningà ºn tipo de aranceles. Tampoco tiene que rendir un examen de inglà ©s o conocimientos histà ³ricos y cà ­vicos ni jurar lealtad a los Estados Unidos. Probar la ciudadanà ­a americana adquirida automticamente Aunque no es necesario, es importante poder probar que se es ciudadano de los Estados Unidos. Puede hacerse de dos formas, mediante un certificado de ciudadanà ­a o mediante el pasaporte. En principio, el menor que adquiere asà ­ la nacionalidad no recibe de forma automtica un certificado de ciudadanà ­a (certificate of citizenship). Sin embargo, si asà ­ lo desea, puede solicitar uno aplicando mediante la planilla N-600. Por supuesto que se puede solicitar un pasaporte americano. En este caso o bien se presenta un certificado de ciudadanà ­a, o si no se tiene se deber probar una serie de circunstancias como que: el padre o la madre extranjero del menor se ha naturalizadoque se era menor de 18 aà ±os cuando se produjo tal naturalizacià ³nque se era titular de una green card o de una visa inmigrante sellada en el pasaporte.que existe realmente una relacià ³n de padre/madre- hijo, para lo que hay que presentar el certificado e nacimiento o el de adopcià ³n.y tambià ©n hay que probar que se residà ­a en Estados Unidos bajo la custodia fà ­sica y legal del padre o madre naturalizado en el momento en que se produjo la naturalizacià ³n. Adems, habr que seguir el proceso habitual para solicitar el pasaporte por primera vez, teniendo en cuenta las caracterà ­sticas propias que aplican cuando el solicitante de pasaporte es menor de edad, como por ejemplo, presencia de ambos padres en el momento de aplicar, cumplir con los requisitos de consentimiento de los progenitores en los casos de separacià ³n o divorcio o presencia de los nià ±os. Quà © pasa en los casos en la que la naturalizacià ³n ocurrià ³ antes de 2001 Uno de los requisitos que podrà ­a no cumplirse es el de la fecha de naturalizacià ³n de los padres. Las leyes que regulan la ciudadanà ­a derivada han cambiado a lo largo del tiempo. En estos momentos la que aplica para estos casos es del aà ±o 2001.   Sin entrar en detalle de la legislacià ³n a lo largo de la historia es conveniente saber que en las naturalizaciones que tuvieron lugar entre el 5 de octubre de 1978 y el 26 de febrero de 2001 tambià ©n los hijos podà ­an adquirir la ciudadanà ­a automticamente, pero con mayores condiciones. La principal diferencia es que antes del 2001 se pedà ­a que los dos padres se naturalizasen para que los hijos menores de 18 aà ±os y que fueran residentes permanentes para que los hijos pudiesen adquirir la ciudadanà ­a americana automticamente. Por ejemplo, en estos momentos, un muchacho de 15 aà ±os que es residente permanente ser automticamente ciudadano si su madre se naturaliza y ambos viven juntos habitualmente. Pero hasta el 2001, un adolescente con una green card no adquirà ­a la ciudadanà ­a por el mero hecho de que se madre –o su padre- se hubiera naturalizado si el otro progenitor seguà ­a siendo extranjero. Esa es una diferencia muy importante. Quà © sucede si los hijos son mayores de 18 aà ±os cuando el progenitor se naturaliza En estos casos, la situacià ³n de los hijos no cambia. En el caso de que fueran residentes permanentes lo seguirn siendo,  porque no adquieren la nacionalidad americana de forma automtica. Podrn, si asà ­ lo desean y reà ºnen los requisitos, pedir la naturalizacià ³n para ellos mismos rellenando el formulario N-400 y pagando los aranceles correspondientes. En la mayorà ­a de los casos, ser ciudadano en un periodo de 5 à ³ 6 meses desde la aplicacià ³n. Quà © sucede si los hijos son menores de edad pero no viven con el padre o la madre que se naturaliza. Si son ya residentes permanentes, seguirn en ese estatus hasta que adquieran la mayorà ­a de edad y decidan pedir ellos la naturalizacià ³n. A menos que el padre o la madre con la que viven se naturalice. Si no son residentes permanentes, el padre o la madre que recià ©n se han convertido en ciudadanos pueden pedirlos. Los ciudadanos pueden pedir a los hijos, que estn divididos desde el punto de vista migratorio en 3 categorà ­as: hijos solteros menores de 21 aà ±os. Se les considera familiar inmediato.hijos casados de cualquier edad. Se conocen como categorà ­a F3.hijos solteros mayores de 21 aà ±os. Se conocen como categorà ­a F1. Los tiempos de tramitacià ³n son muy distintos segà ºn la categorà ­a. Consejos sobre la naturalizacià ³n y por quà © es importante Los residentes permanentes que ya han cumplido tiempo suficiente para adquirir la ciudadanà ­a americana por naturalizacià ³n deberà ­an animarse a ello, ya que adems de poder transmitir a sus hijos la ciudadanà ­a por derivacià ³n hay importantes diferencias entre ser ciudadano y ser residente. Sin duda la primera opcià ³n tiene mayor proteccià ³n legal y derechos. Si lo que da miedo es tomar el examen de inglà ©s y conocimientos cà ­vicos e histà ³ricos. Adems,  este es un ejemplo del  test de respuestas mà ºltiples  sobre conocimientos. Es bueno practicar antes de rendir el examen. Ley que regula este derecho Para las personas interesadas destacar que la ley que regula el derecho a la adquisicià ³n automtica de la ciudadanà ­a de los Estados Unidos mediante la naturalizacià ³n de uno de los padres es la Child Citizenship Act del aà ±o 2000, conocida por sus siglas en inglà ©s de CCA. Esta ley est incluida en INA, seccià ³n 320. Este es un artà ­culo informativo. No es asesorà ­a legal.

Saturday, October 19, 2019

Diversification of Albertas Economy Essay Example | Topics and Well Written Essays - 750 words

Diversification of Albertas Economy - Essay Example Diversification as a concept has a special effect on Alberta’s economy, which is reliant on non renewable resources as its economic bedrock. It is vital that Alberta’s government develop policies that will aim to diversify the province’s economy, and make it wealthier. By relying on non renewable resource-based industries, Alberta’s economy becomes vulnerable to economic cycles of boom and depression This paper will aim to provide ideas on policies that the government can implement for its economy to minimize the probability of failure and maximize the probability of success.Policies Active and proactive government intervention through policy formulation, it is possible to diversify Alberta’s economy. Government can intervene in such aspects as labor, trade, capital, and financial markets to create a diversified economy base for the province. The government’s involvement in the economy is also vital to diversify the economy. Increased governm ent involvement and investment in the Alberta economy is vital for diversification to occur. Increased government involvement ensures that infrastructure gets created to prepare the economy for diversification Alberta is a landlocked province, and it is vital that infrastructure such as transport get created to facilitate business creation. Infrastructure such as communication, health services, and electronics are crucial towards encouraging economic activity. Engagement of the government in the economy allows for massive generation of revenues that facilitate infrastructure construction. Government becomes involved through investments in private businesses and leading corporations in the province. Government should aim to offer venture capital for business start ups within the province both directly and indirectly. Government assistance should also get directed at the existing sectors, which have shown strength in the Alberta economy. The government should create an enabling climat e for investment through tax policy formulations. For there to be diversified economy in the province, the government should apply grants, subsidies, and tax incentives to generate varied economic activity (Mathias, 1971). The government can direct these financial tools towards economic sectors, which are under invested. These tools are crucial to develop the emerging industries within the province. This will invite on board investors who are motivated to take advantage of such government incentives. These tools also ensure that the cost of production for the investors lowers down encouraging them even more to partake in economic activity within the province. To develop a diversified economy, the government should also revise its education policy to gear it towards labor specialization. The governments should enable a shift from the province’s general education curriculum to a job-directed education curriculum. The creation of specialized labor or skills within the Alberta ec onomy would help generate economic activity (Mathias, 1971). A diversified labor market promises labor to investors. It assures investors to proceed with their investment plans within the province as their labor requirement is available. The government in Alberta should offer this policy formulation to the universities and technical institutes in its region to encourage the specialization of labor skills. The Alberta government should also reduce over reliance on the economic importance of the unprocessed raw resources sector (Mathias, 1971). The government should encourage

Friday, October 18, 2019

Justification of Political Authority Essay Example | Topics and Well Written Essays - 7500 words

Justification of Political Authority - Essay Example However, some thinkers do not perceive the attitude of subjects toward such authority as the decisive factor. Thus, Thomas Hobbes and John Austin argue that political authority in the de facto sense simply amounts to the capacity of an individual or community to maintain public order as well as secure the obedience of most people by issuing commands backed by sanctions. Consequently, the legitimacy of authority as perceived by subjects is not important and any entity that is de facto performs the function of authority is always justified (Hobbes 1668). Another essential aspect of the authority debate is its distinction from political power. In politics it is a common practice to use the terms power and authority interchangeably though the meaning of these terms is different. The difference lies mainly in the fact that 'authority' involves a claim of justification and legitimate right to exercise power over the subjects while 'power' implies a mere ability to achieve certain goals and does not necessarily involve a claim of justification and/or legitimacy (Arendt, 1968). Thus, political power relates to the state's ability to get citizens to act in a certain manner even despite their reluctance. Furthermore, political power does not require a positive attitude from the subjects and does not depend on its actual success at securing public order. Threats and offers are the key elements of political power: "Evidently, for the state to have de facto authority or legitimate authority requires that the state have the power to compel those subjects who do not wish to go along. This is necessary for the state's ability to maintain public order and to assure those who do see it as an authority that it will be able to do what it is supposed to do" (Zalta, 2004). Therefore, the term 'authority' in the meaning of political authority is more applicable for the purposes of this paper. There are a number of different discourses on the nature, legitimacy and justification of political authority. Normally, three fundamental types of conceptions about legitimacy of political authority: political authority as justified coercion, political authority as the capacity to impose duties, and political authority as the right to rule (Zalta, 2004). The first conception relies on the moral aspect in justifying a political authority which coerces the subjects. The essence of this conception is that a political authority might have the justifiable moral right to coerce its subjects. For example, a group of people may be morally justified in engaging in just a few actions of coercing others. Or a group may be morally justified in engaging in coercion more generally as in the case of a morally justified military occupation. This notion of authority does not necessarily involve duties on the part of the coerced people: on the contrary, avoiding or escaping coercion may be justified. One example of such situation could the situation of a military occupation of a state justified under the pretext of using such occupation as a tool to prevent a third power from engaging in morally unjustified aggression. Although this conception relies on moral justification of coercion used by political authority, the authority in this case is not able to either issue commands or make laws: it is justified on

Portfolio-Advancing Career Development Coursework

Portfolio-Advancing Career Development - Coursework Example My past experiences have played an incredibly essential role in facilitating the achievement of the required aptitude and skills for future career development (Yorke and Knight, 2007). Despite having worked in various organisations I have as well learnt several technical skills through class work and team work. As a qualified professional, I aim at becoming a prominent professional and an entrepreneur in local and global market. Despite aiming at becoming a prominent global entrepreneur, I as well plan to become a role model to numerous young professionals with a vision of becoming managers and directors of universally well-known multinational organisations. The career advanced portfolio below therefore gives an overview of my career advanced portfolio explaining the student current achievement as well as future career expectation. The Jaguar Land Rover Company is a popularly known global premium automotive brand. The company employs over 20, 000 passionate and talented employees in its global outlets. Moreover, the company sells more than 300,000 units in over 175 countries in global market. The company main production plant is in United Kingdom. The Jaguar Land Rover Company has several graduate job opportunities in varies parts of the world which include: purchasing, finance human resource management, information technology as well as marketing and sales job opportunities. The Peugeot Company has total revenue of 59.9 pounds. The company has sold over 3, 549, 416 vehicles in its global markets. Peugeot Company as well operates in more than 160 countries globally. The company has 208,649 employees worldwide and dominate more than 13% in United Kingdom stock market. Information technology, human resources finance and logistics are some of the available opportunities in Peugeot Company. The Santander Company is a retail bank. The bank has employed 170,000 employees in its global outlets. The bank has 90 million customers in the global market.

Thursday, October 17, 2019

Employment Policies and Practices Assignment Example | Topics and Well Written Essays - 1500 words

Employment Policies and Practices - Assignment Example Once the applicant clears this initial test, the organization goes into the selection process. This selection process, the organization usually comes into the direct contact with the applicants. The organization works on the resume of the applicants, try to get some background information of the applicants, verify their prior qualification, their past experience etc. After this, usually members of human resource (HR) department, takes the interviews of the applicants of the applicants in which they want to look the aptitude of the applicants, their presentation styles, confidence etc. In most of the organizations, interview is the last process, but in some organization e.g. arm forces, there are physical tests conducted to determine the physical and mental abilities and strengths. Once the applicants pass through of these procedures, they are selected as employees in the organization. One important activity that the organization must perform is to check the applicants past record. This task is not only to check the background information of the applicant, but to check other useful information as well, such as the employee's past report in previous organizations, i.e. is to check weather or not, the employee was fired from the any previous organization on the bases of poor performance, dishonesty or fraud etc. The references of the employees are verified. In most of the government organization, a social security check of the employee is conducted to weather the employee has any criminal record against him or not. If the person is has a clean past record, only then he should be selected. Post Employment Checks: Post employment checks are as important as pre employment checks. These checks include the noticeable change in the lifestyles of the employees, their important financial statements such as income statements, drug usage etc. The organization should make sure that the employees are punctual and giving to their best productivity level. The organization should keep an eye on the activities of the employees, on and off the work. Acquiring help from third party can be useful in these situations and these checks must be perform from time to time. Post employment check is one of the most important part of organization's risk management. If any employee found guilty in any of these checks, the organization must deal the matter seriously and treat the employee according to degree of activity. Monitoring of Employees: Monitoring of subordinates or employees is considered to be as sensitive issue. Monitoring of employees involves ethnicity. It is the right of the managers to supervise their subordinates, but on the other hand, most of the employees complain that they are monitored secretly. There are several ways of monitoring. On of the most common monitoring method is seeing the actions of your employees through surveillance cameras. But this monitoring need constant viewing and is mostly used

Human Resource Management in China Essay Example | Topics and Well Written Essays - 3250 words

Human Resource Management in China - Essay Example In past building, money and the products were considered as the vital assets, but today Human resource is right up with the other monetary and liquid assets and in successful organizations it is considered as the most important strategic asset of the organization. Human Resource management has a great role in changing the business ideologies and modern rationales up to this point (Bhatia & Dey, 2005). This changed labeled the Human Resource department as the advocates of the employees, rather then the advocates of the employers as in the past. The modern world has admitted that Human Resource department is an important strategic department and has a key role in organization as it deals in managing the most vital asset of the organization, the Human workforce. Previously this department was considered as a wasteful and completely unnecessary expense center where as now it is considered as the strategic partner with other departments in achieving the organizational goals. Human Resource managers manage organizational activities through different practices. These practices are not a constant in all the organizations. Not all the managers all over the world use the same Human resource management methods (Daft, 2001). It is because they operate in different organizations that are placed in different countries and cultures. Therefore the responsibilities of the Human resource managers play a vital role for the organization as a whole. For example consider an Organization that is placed globally. Then the job of the Human Resource manager is to find out about the labor force of the country, their diversity, age trends, skills and culture. Where as other factors should also be considered such as the economical conditions, government regulations, infrastructure, laws and culture of that country. Managers must also screen the external environment before entering the market. If these factors are handled lightly before setting up a business in the country, organization may end up in loosing vast amount of money and resources. That is why HR managers should consider all the aspects very carefully as the availability of the required labor force and its nature of motivation may also depend upon these factors (Globalization & Environment, 2009). Other than that a company has to answer the questions, which must involve all the departments of the organization. These questions may include why they want to go to that country, who will be the workers, what will be the structure, from where will the finances come and what are the legal requirements to consider. These questions bring all the departments like Finance, legal and Human Resource department into play. As a HR manager ones job is to find out about the labor force availability and the legal issues dealing in the labor and the human resource laws of the country. Both the areas are the most important areas for the organization, as it enters a new country. As workers are the one who are responsible for running the business, where as legal laws keeps a check on companies activities and management in the treatment of the that workforce. The final decision maker must seriously consider the report submitted by the HR manager if the business is to be successful (Heller, 2007). PEST Analysis of

Wednesday, October 16, 2019

Employment Policies and Practices Assignment Example | Topics and Well Written Essays - 1500 words

Employment Policies and Practices - Assignment Example Once the applicant clears this initial test, the organization goes into the selection process. This selection process, the organization usually comes into the direct contact with the applicants. The organization works on the resume of the applicants, try to get some background information of the applicants, verify their prior qualification, their past experience etc. After this, usually members of human resource (HR) department, takes the interviews of the applicants of the applicants in which they want to look the aptitude of the applicants, their presentation styles, confidence etc. In most of the organizations, interview is the last process, but in some organization e.g. arm forces, there are physical tests conducted to determine the physical and mental abilities and strengths. Once the applicants pass through of these procedures, they are selected as employees in the organization. One important activity that the organization must perform is to check the applicants past record. This task is not only to check the background information of the applicant, but to check other useful information as well, such as the employee's past report in previous organizations, i.e. is to check weather or not, the employee was fired from the any previous organization on the bases of poor performance, dishonesty or fraud etc. The references of the employees are verified. In most of the government organization, a social security check of the employee is conducted to weather the employee has any criminal record against him or not. If the person is has a clean past record, only then he should be selected. Post Employment Checks: Post employment checks are as important as pre employment checks. These checks include the noticeable change in the lifestyles of the employees, their important financial statements such as income statements, drug usage etc. The organization should make sure that the employees are punctual and giving to their best productivity level. The organization should keep an eye on the activities of the employees, on and off the work. Acquiring help from third party can be useful in these situations and these checks must be perform from time to time. Post employment check is one of the most important part of organization's risk management. If any employee found guilty in any of these checks, the organization must deal the matter seriously and treat the employee according to degree of activity. Monitoring of Employees: Monitoring of subordinates or employees is considered to be as sensitive issue. Monitoring of employees involves ethnicity. It is the right of the managers to supervise their subordinates, but on the other hand, most of the employees complain that they are monitored secretly. There are several ways of monitoring. On of the most common monitoring method is seeing the actions of your employees through surveillance cameras. But this monitoring need constant viewing and is mostly used

Tuesday, October 15, 2019

Prostate Among African American Men Essay Example | Topics and Well Written Essays - 2500 words

Prostate Among African American Men - Essay Example The genetic coding of the cells responsible for control of multiplication is interfered with, making the cells to lose control off their multiplication activities (Thompson, 2002). In the case of prostate cancer, the cells that multiply uncontrollably are those found in the prostate gland. The danger of the cancer is that the cells might migrate to other organs of the body. This is called "metastasis" (Robbins, 2007). When they get to these other organs, they make the cells here to also multiply. This makes the organ to become cancerous also. This form of cancer has some effects on the patient. It might lead to pain and difficulty when passing urine and erectile dysfunction (Rosenberg, 2008). This paper is going to look at the issue of prostate cancer among African American men. This is because it has been noted that there are disparities between the occurrence and effects of prostate cancer between African American men and Caucasian, American men. There is a variation in reported incidences of prostate cancer around the world. Countries from the Asian continent, for example china and Japan, report fewer cases than the European or American continent (American Prostate Cancer Association [APCA], 2009). America records one of the highest rates of prostate cancer around the world. ... Another important aspect is that it rarely has symptoms (Washburn et al, 2004). It might manifest itself in form of other complications like that of erectile dysfunction, but no direct symptoms. This, coupled with the fact that majority of those inflicted are above sixty years, makes it hard to diagnose. In fact, the patient might die from other diseases (Arterburn, 2006). African American men record the highest incidences of prostate cancer around the globe (National Cancer Institute [NCI], 2008). They make up about a quarter of all prostate cancer cases (NCI, 2008). They are also more likely to die from it than other men. In fact, they are three times more likely to die from it than their white counterparts (NMA, 2008). Prevalence of Prostate Cancer amongst African American Men This cancer is very significant to the African American man. As far as non-skin cancerous conditions are concerned, it tops the list in terms of occurrence amongst this segment (Washburn et al, 2004). It the most diagnosed cancer among these men. The American Prostate Cancer Association estimates that approximately 40,000 cases will be reported this year alone (2009). This is among the African American men. It is fact that the mortality rate from prostate cancer is dropping (APCA, 2009). But still, it occupies the second position as far as cancer mortalities amongst African American men is concerned (APCA, 2009). In 2005, more than five thousand black men in America succumbed to this cancer (Robbins, 2007). This dropped to about four thousand in 2007 (Robbins, 2007). The mortality rate has been in decline though. For instance, between the years 2000 and 2003, approximately sixty men out of 100,000 died.

Monday, October 14, 2019

Accounting System Paper Essay Example for Free

Accounting System Paper Essay Kudler Fine Foods has done a wonderful job with its current accounting system by manually tracking data and not having a uniform system for providing information about that data. Data is the raw and unorganized version of information while information is categorized and decipherable data that correlates to the business. Kudler Fine Foods is making a transition from the less efficient and more labor intensive accounting methods to a technology based accounting system which saves money being that it is more efficient and more robust. The core features, benefits, and cost will be discussed as you continue to read this paper. As mentioned earlier, Kudler Fine Foods is making a transition to a computerized accounting system which will have the ability to communicate with all branches of the business. Kudler Fine foods will utilize an accounting system which is integral part of the Enterprise resource planning software that is being deployed in the Kudler Fine Foods environment. The ERP software will be able to capture real time data directly from the point of sale (cash registers) and automatically adjust inventory and profit data. See more:Â  Social Satire in The Adventures of Huckleberry Finn Essay The accounting software will also use a compliance management feature will provide complete transaction audit trails and rules-based controls and advanced reporting capabilities which are compliant with laws and regulations. More benefits are advanced financial forecasting the can accurately predict and estimate potential profits and pending losses, revenue and cash flow. This gives Kudler Fine Foods the ability to analyze past trends to help make better business decisions in the future. In addition, the accounting software will give Kudler Fine Foods the ability to deep dive into the cash management aspect of their business by more accurately assessing current and future cash needs and track all transactions that directly impact available cash levels. In an ERP environment, Kudler Fine Foods will adopt a client/server system. The Client/Server technology model is the model in which today’s softwares are developed. A Client/Server model is one in which the client computer is identified separately from the server computer. This will require servers with Windows serve 2008 and networking equipment which will allow all workstations to communicate to application servers, shared data drives and communicate with the outside world. With the added benefits of an ERP system in the Kudler Fine Food environment, comes an added expense of support of the system. Currently, Kudler Fine Foods can anticipate an expense of twenty-five thousand dollars with a potential ceiling of two hundred fifty thousand dollars. References Top 10 ERP. (2012). Retrieved from http://www.top10erp.org/sap-erp-software-comparison-technology-140 Technology required for Erp. (2012). Retrieved from http://www.vkinfotek.com/erp/erp-technologies.html

Sunday, October 13, 2019

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting Social Responsibilitys company is not a new concept in society but progressively expand along with other concepts. Social responsibilitys company which is referred as Corporate Social Responsibility theoretically still generated the contradiction. Corporate Social Responsibility started to become the big issue and studied by a lot of party since early year 1960 in United States and in the early 1970 in Europe. In this time, Corporate Social Responsibility is become the important issue in business world and society and its discussion coverage even also immeasurable progressively along with progressively its excitement growth and business world. Progressively is wide coverage of discussion of this Corporate Social Responsibility, definition which is made by expert more immeasurable. Beside that, terms which emerge along with growth of Corporate Social Responsibility even also increasing and varying. Definition about corporate social responsibility still is difficult found in literature accountancy. The definition need a lot of consideration and consensus about any kind of competent included into company responsibility. However, if we discuss about a company choice in disclosure social responsibility reporting, we will agree that a company take charge that must be expressed related to accountability, not Introduction According To World Business Council for Sustainable Development in its publicizing entitling Making Good Business Sense (2002) citing statement of Lord Holme and Richard Watts (2000) defining social responsibility company is: Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. (www.mallenbaker.net) For a while according to Elkington (1997) in Utomo (2000), company responsibility help the attainment focussed three company efficacy consisted of the social efficacy, environmental, and financial. This concept is known as Triple Bottom Line Success of a Company. For more clear depicted is in following schema: The Existing Of Triple Bottom line Success of a Company triggered by Corporate Financial Responsibility (CFR). After that company effort to minimize negative affect from environmental problem (CER), and strive the company for behave to matching with social environmental expectation (CSR). There are interconnected sliver and overall of the responsibility viewed as contribution of company and business world in general in realizing sustainable development (Suwardjono, 2005). Another definition mention: Corporate Social Responsibility is the commitment of business to contribute to sustainable economic development, working with employees, their families, the local community and society at large to improve their quality of life. (World Business Council for Sustainable Development, 2002) Definition of Corporate Social Responsibility varied between definitions in one state with other state because what conceived of social responsibility form on the basis of awareness or initiative in one state just earn represent obligation in other state. For example, association of Corporate Social Responsibility in Ghana mentions: CSR is about capacity building for sustainable livelihoods. It respects cultural differences and finds the business opportunities in building the skills of employees, the community and the government (mallenbaker.net). While association of Corporate Social Responsibility in Filipina have a notion that CSR is about business giving back to society(mallenbaker.net). Organization Corporate Social Responsibility in Europe is CSR Europe (www.csreurope.com) have a notion that company have two responsibility type that is first commercial responsibility which run the business successfully and secondly is social responsibility that is company role in society, where in form of various activity done by company besides activity of attainment maximize profit. This activity for example environmental continuity, paying attention to employees prosperity, running business pursuant to existing ethics, and active participate in society environment in place where the company operate. Griffin in Essential Business mention the social responsibility company with the term of Social Responsibility define: The attempt of business to balance it commitments to group and individuals in its environment, including customers, other business, employees and investors. According to him, social responsibility represent effort to balance various commitment for responsible to all investor that is maximize the profit company. Beside that, company also take charge to its consumer which is market the good quality product a commitment that possible trigger increase production cost and make the company have to settle for the lower profit. This matter then result a lot of irresponsible company to its consumer because enthusiastic to gratify the investor. From various definitions above, writer can conclude that social responsibility company is company continuation effort to balance the aspect of social-economy company in order to fulfilling obligation demand to all stakeholders fairly and proportional. CSR Model As long as bibliography research, there is three view or model depicting about company involvement in social activity. Third model that shall be as follows (Harahap, Sofyan Syafri, 2002): Classic Model This Opinion, expanding at 19th century, starting from perfect emulation concept, where economic perpetrator apart and differ from the other behavioral type and form. Company purposed to maximize profit. Criterion of company Efficacy measured by useful power and growth. According this opinion, effort that company done just to fulfill the market request and commercialize represent to capital owner. A Fundamentalist in this area, Milton Friedman, expressing: There is one and only one company responsibility, that is use owned properties to increase profit as long as according to rule of the game going into effect in a free computation system without deception and insincerity (Milton Friedman, Capitalism And Freedom, 1962). Sharpness, company according to this opinion neednt think of social effect which generated its company and neednt think of effort to repair social disease Management Model This opinion arise about 1930, after emerging new challenge of company having the nature of differing from previous situation which colored by idea of classic model. According to this opinion, company considered to be instituting of permanent which life and have separate target. Manager as one who trusted by owner of capital run a business for the sake of not only owner of capital, but also they are direct in concerned with company life, like employees, customer, supplier, and existing other party that bearing with company which do not solely based to the existence of contract (Franc X Suttin et. al, 1956 in Harahap, Sofyan Syafri, 1993). Thereby manager as team which responsible to the continuity of company life performed to chosen policy which must consider social responsibility company remember its relation with other party which also have share in attainment of company target which do not only thinking of return owner of capital. Social Environmental Model This Model emphasize that company believe that power of owned politics and economics have relation with importance source of social environment and not merely from market as according to classic model or theory. Its consequence company has to share active in finishing social disease which reside in its environment, like education system which is not certifiable, unlabor, pollution, dirty housing, not regular transportation, security, and others. If classic model have a purpose especial to secure and prosperous owner of secure and prosperous management model and capital of management, in this model company have to extend target which must reach of that is which concerning prosperity of social in general (Ahmed Belkoui 1980 in Harahap, Sofyan Syafri, 1993). Thereby, in chose project to found, beside pay attention percentage of profit, also have to pay attention advantage and disadvantage which possibly will be suffered by society. Pursuant to perception cursorily, either due influence of society demand through governmental hand and also change of human being attitude in company in this time. These matters go into effect, either in capitalist state, socialist, more than in our state. Pro and Contra about CSR Problem do company requires to take charge of social or not, still become erudite debate. Each telling opinion and his support and claim that his idea is correct. Following the reason of supporter so that company has social responsibility and ethics that is (Harahap, Sofyan Syafri, 2002): Involvement of social represents respond to society expectation and desire to role of company. On a long term, this matter very beneficial company. Involvement of social possibly will influence repair of environment, society, what possibly will degrade production cost. Improving company good name will generate customer sympathy, employees sympathy, investor, and others. Avoiding governmental interference in protecting society. So that if company has social responsibility possible can avoid demarcation of activity of company. Show positive respond company to value and norm going into effect in society, so that get society sympathy. As according to desire stockholder, in this case public. Lessening tension dislike of society to company which sometime hateful activity of society not possible to avoid. Assisting importance of national, like natural conservation, conservancy of artistic and culture goods, increase of people education, labor, and others. At others, reason of challenger which frowns on social responsibility concept of company shall be as follows: Calling away the attention company from target of the core important in searching profit. This will generate extravagance. Conducive involvement of company to politics game or power redundantly which in fact none its field. Generate the business environment which is homogeneous, not pluralistic. Social involvement need the big enough energy and fund which cannot be fulfilled by finite company fund, which can generate the bankruptcy or degrade the level of company growth. Involvement of complex such social activity need the energy and all expert which not yet already owned by company (Ahmed Belkoui, SEA 1984 in Harahap, Sofyan Syafri, 1993). Social Accounting Definition of Accounting which is often met in literature is definition opened by American Institute of Certified Public Accountant (AICPA), that is as follows Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the result thereof. Other definition according to American Accounting Association (AAA) which shall no longer touch the word art but rather affirm at word of process (in Suwardjono, 2005): Accounting is à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ the process of identifying, measuring, and communicating information to permit informed judgements and decisions by users of the information. Definition which is much the same that according to AICPA 1970 that is (in Suwardjono, 2005): Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intented to be useful in making economic decision. Paul Grady support the accountancy definition as science, representing definition completion from AICPA: Accounting is the body of knowledge and functions concerned with systematic ariginating, authenticating, recording, classifying, processing, summarizing, analyzing, interpreting, and supplying of dependable and significant information covering transactions and events which are, in part at least, of financial character, required for the management and operation of an entity and for reports that have to be submitted thereon to meet fiduciary and other responsibilities. While for the congeniality of social accountancy, Ramanathan (1976) in Suwardjono (2005) defining as follows: Social accounting is the process of selecting firm-level social performance variables, measures, and measurement procedures; systematically developing information usefull for evaluating the firms social performance; and communicating such information to concerned social groups, both within and outside the firm. For a while according to Freedman (1989) : Social accounting has been defined as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. From the congeniality above, if paid attention to that in general social accountancy congeniality in fact relate to accountancy congeniality. The different between conventional accountancy congeniality with the social accountancy is word of social itself. Social accountancy represents the conventional accountancy which deals with social transaction of company. While its accounting process basically is equal that is include the process of identifying, record-keeping, measurement, and disclosure. This matter is perceivable because social accountancy itself represents part of or the broader new scope conventional financial accounting Category Classifications Include in Social Accounting Social Accountancy can be told aim to measure and lay open entire expense and social benefit required by activity produce a company to yield the relevant information for interested parties for company. In line with the target, hence it is important to know scope from social accountancy before so that later can be identified the social benefit and type. Social accountancy scope represents the area becoming company attention referring to social impact disclosure of corporate activity. This scope social accountancy is divisible some category which different each other according to all expert. The difference because there is not standard format yet concerning category which must be mentioned by company in social responsibility reporting, considering that application of social accountancy does not have its regulation standard. Moreover, the category coalescence between companies which is one with other might possibly differ; depend on its requirement of each company and stakeholders. Following are opinions from some expert concerning the classifications category which is come within the social accountancys scope: 1) The National Association of Accountants Committee on Accounting for Corporate Social Performance, classification the primarily scope which require to be paid attention by company concerning his following social performance (Tuanakotta, Theodorus M, 1986 in Utomo, 2000) a) Society Involvement ( community involvement), covering activity most off all once will give the benefit to the society widely, for example development and house expenditure, philanthropy activity, planning and village repairing, and many more. b) Human resources are activities that give benefits to the employees, for example the practice program and uplifting of skill, repairing the working circumstance and atmosphere, policy concerning with the promotion and respective everything with the compensation to the employees. c) Physical Sources and environment contribution, that is hit the air quality and irrigate and also the voice pollutions controlling, and industrial garbage dismissal operation (continuation of environment) d) The Products Contribution / service, that is pay attention to the influence of product or service to the society by reckoning some consideration like product quality, product packer, product advertisement, rule of product warranty, and product security 2) Linowes in model of its social accountancy reporting classify three form categorize that is (in Freedman, 1989): a) Deal with society. b) Deal with environment. c) Deal with consumer 3) Parker (1989: 178 180) in Utomo (2000) mentioning the category which different each other for the type of reporting with the approach which different each other, that is: a) For the reporting model by Inventory Approach, consist of four categories: (1) labor, (2) community, (3) product, (4) environment. b) For the reporting model by Outlay-Cost Approach, consist of four categories: (1) personnel, (2) customer, (3) environment, (4) community. c) For the reporting model by the Cost Benefit Approach, consist of four categories: (1) employees, (2) consumer, (3) community, (4) environment. Disclosure Conceptually, disclosure represents the integral part from financial reporting. Technically, disclosure represents the final step in accountancy course that is information presentation in the form of a set full of the financial statement. Evans 2003, in Suwardjono, 2005) interpreting the disclosure as follow: Disclosure means supplying information in the financial statement, including the statements themselves, the notes to the statement, and the supplementary disclosures associated with the statement. It does not extend to public or private statements made by management or information provided outside the financial statement. More specific, Wolk, Tearney, and Dodd (2001), in Suwardjono, (2005) interpret the disclosures congeniality as follows: Broadly interpreted, disclosure is concerned with information in both the financial statement and supplementary communication including footless, post-statement events, managements discussion and analysis of operations for the forthcoming year, financial and operating forecasts, and additional financial statements covering segmental disclosure and extensions beyond historical cost. Evans limits the disclosures congeniality only at the things which is concerning with the financial reporting. The management statement in other; dissimilar mass media or newspaper and also information outside the financial reporting scope do not include in disclosure congeniality. Meanwhile, Wolk, Tearney, and Dodd also include the segmental financial statement and statement which reflected the prices change as part of disclosure. Expression also often meant as ready information more than what communicable in the form of formal financial statement. This matter seems in line with idea FASB in its conceptual framework as following (SFAC No. 1, PRG. 5, in Suwardjono, 2005): Although financial reporting and financial statements have essentially the same objectives, some useful information is better provided by financial statement and some is better provided, or can only be provided, by means of financial reporting other than financial statements. Disclosures Target In general, disclosures target presents the information which is considered necessary to reach financial reporting target and to serve various party having importance different each other. While the special target is as follows (in Suwardjono, 2005): 1) The Protection target The protection target based on the idea that do not all user sophisticated enough so that users which naÃÆ' ¯f require to be protected by laying open information which they not possible obtain or not possible to process information to catch the economic substations which base on a post of financial statement. In other word, disclosure intended to protect the management treatment which unjust possible and opened (unfair). 2) Informative Target Informative target based on the idea that user which is gone to clear with the certain sophisticated level. Thereby, disclosure instructed to provide the information which can assist user in making effective decision. 3) Special Requirement Target This Target represents the merger from the protection of public target and informative target. What have to be laid open to public limited by what considered necessary for user which is gone to, whereas for the purpose of observation, certain information have to be submitted to supervisor body pursuant to regulation through forms that claiming disclosure in detail. Other disclosure target that is according to Securities Exchange Commission (SEC). According to SEC of disclosure target categorized to become two that is: 1) protective disclosure, that intended as protection effort to investor, and 2) informative disclosure, which aim to give the competent information to report consumer (Wolk, Francis, and Tearney in Zuhroh, Diana and I Putu Pande, 2003) There is different idea in the case of how far the wide of disclosure of financial statement ought to be conducted and information requirement of consumer differ. There are three concept of concerning broadness of financial statement disclosure, (Eldon S Hendriksen, 1997 in Suwardjono 2005) that is Adequate, Fair, and Full Disclosure. The concept what most often practiced is Adequate Disclosure, which is minimum disclosure which must be fulfilled to make financial statement as a whole do not mislead for the sake of decision making. Fair disclosure containing ethical target by providing competent information to potential reader. While full disclosure representing disclosure for all relevant information. Full disclosure owning impression of information presentation abundance, so that some parties exactly have a notion bad. Abundantly information will be productive contra because detail disclosure which not is important so exactly will close the significant information to cause the financial statement difficult to be interpreted. But competent disclosure about the significant information to all investor and other party shall be adequate, complete and fair. There is no a marked difference among this concepts if altogether utilized in competent context Meanwhile there are two type of disclosure in its relation with the conditions specified by standard, first is mandatory disclosure, which is minimum disclosure, required by accountancy standard going into effect. And the second is voluntary disclosure that is disclosure of items done voluntarily by company without obliged by regulation, though all public company obliged to fulfill minimum disclosure, they differ by substantial in number information addition expressed to capital market. Motivation and Reason of Doing Social Disclosure According to Suwardjono (2005), some motivation which possible push the environmental and social performance information disclosure for example: To maintain the legitimacy of company operation (Legitimacy Theory). According to Legitimacy Theory, company conduct the certain activity, included in matter of information disclosure, because in order to obtain the legitimacy from society where the company operate and also as a strategy to keep the good relation between the company with the outside party (especially stakeholders) To manage or influence the certain group stakeholders who is looked having the strong influence. In stakeholders theory, company considers the existence of expectation, which different each other of group stakeholders that affect on operation and policy of information disclosure. 3) To increase properties of all stockholder and manager. Positive Accounting Theory has the assumption that everyone does the activity because pushed by its private interest accomplishment. If everybody has activity to fulfill its private interest, hence it can be that manager set mind to disclosure the environmental and social information because they expect to get the make-up of properties from the disclosure activity. Make-up of this manager property possible got from profit improvement or assesses the company. 4) Manager confidence that company have the accountabilities or duty to provide the certain information. Disclosure of social and environmental responsibility performance information can be pushed because manager believes that various group stakeholders entitled to know the operate implication for the company to environmental and social quality. 5) To hinder or preceding the effort recognition/making of disclosure regulation that more weighing. Manager do the environmental and social performance information disclosure in order to hindering government depress the pertinent industry, very possibly will disturb because too much reporting requirement. While the motivation and the reason why company conduct the social disclosure, which got from opinion ambit of all experts, for example: 1) To create the good impression about social value of company. Companies use social information to present themselves with a prosperous image and to show that they exhibit the same social norms and values as those of their society. (Parsons, 1956 in Parsa and Kouhy, 2000) 2) To support the continuity of company business. For companies to continue to survive and grow, they need to perform well and undertake various socially desirable actions, including distribution of economic, social or political benefits to the groups from whom they derive their power. (Shocker and Sethi, 1973 in Parsa and Kouhy, 2000) 3) To increase company legitimacy before stakeholders. The disclosure of social information is used as a means of legitimising corporate actions as well as projecting their values and ideas. (Dieckers and Voght, 2000 in Parsa and Kouhy, 2000) Companies disclose social information to legitimise their own existence. (Brown and Deegan, 1998 in Parsa and Kouhy, 2000) 4) As an effort for the minimization of Business Risk. Pursuant to the result of research into the Trotman and Bradley (1981, in Utomo 2000), by conducting social disclosure hence company will own the high systematic risk (for a while controlling easier for systematic risk than non-systematic risk). Social Disclosure in Annual Report Disclosure defined as providing a number of information required for the optimally operation in an efficient capital market (Hendriksen, 1996, in Zuhroh, Diana And I Putu Pande, 2003). There is a mandatory disclosure that is information disclosure which is obliged to be done by company rely on a certain standard or regulation, and there is having the character of voluntary, representing information disclosure exceed the minimum conditions from regulation going into effect. Each unit/economic perpetrator trying for importance of stockholder and its concentration at profit attainment also take charge of social responsibility, and that matter require to be expressed in annual report, as expressed by FASB (in Suadilman, 2000 in Zuhroh, Diana And I Putu Pande, 2003) and AICPA: Financial Reporting include not only financial statement, but also other means of communicating information that relates, direct or indirect, to the information provided by the accounting system. New releases, managements forecasts or other descriptions of it plans or expectations, and descriptions of its plans or expectations and descriptions of an enterprises social or environmental impact are examples or reports giving financial informations other than financial statements. (FASB, 1978 in Zuhroh, Diana and I Putu Pande, 2003) An Objective of financial statements is to report on these activities of the enterprise affecting society which can be determined and described or measured and which are important to the role of enterprises in its social environment.(Trueblood Commite Report, AICPA, 1973, in Suwaldiman, 2006) Annual Report Definition of annual report is as follows : At the top every analysts list (of financial reports used by analysts) is the annual report to share holders. It is the major reporting document and every other financial report is in some respect subsidiary or supplementary to it. Annual report is obliged to be submitted by company enlisting in Stock Exchange as activity reporting during one previous year to interested parties (stakeholders). Overall of content from annual report is not arranged by profession authority in charge like Ikatan Akuntansi Indonesia (IAI), but arranged by Regulator of Stock Exchange that is Bapepam. The objective of annual report is: Useful to users of annual report in making investment, credit, and other decisions. Providing comprehensive report about the company prospect in future of operation activity, finance, and other relevant information. Providing information about the claims of company resources and also its change. Industrial Type High-Profile Company which is included in industrial type High-Profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) is company having high level sensitivities to environment, high politics risk or tight competition. While Diekers Preston ( in Hacston and Milne, 1996 in Utomo, 2000) depicting industry which that High-Profile as follows : companies whose economic activities modify the environment, such as extractive industries, are more likely to disclose information about their environmental impact than are companies in order industries. Cowen Et.Al. ( in Hackston Milne, 1996 in Utomo, 2000) enhancing as follows : Consumer-oriented companies can be expected to exhibit greater concern with demonstrating their social responsibility to the community, since this is likely to enhance corporate image and influence sales. High-Profile Companies generally representing company that obtaining focus from society because its operation activity owns the potency for correlated with the wide importance. Generally, society more sensitive to high-profile company because they negligence in security of production process and their result can bring the fatal effect for society. High-Profile Company is more sensitive to desire of consumer or other party which have importance to its product (Zuhroh, Diana and I Putu Pande, 2003). We can say that high-profile Company has possibility to cause the damage of other social impact or environment. The example is mining company, management of forest resource, chemical industrial and industrial agro, representing industry claiming wise social impact management remember its operation have impact with society life. Real example, in life is the case of gas leakage at Lapindo Company has fatal impact to society. As for company which classified in industrial group of high-profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) for example other oiling company and mining, chemical, forest, paper, automotive, air transport, agribusiness, tobacco and smoke, food and beverage product, media and communications, energy (electrics), engineering, health, and also transportation and tourism. Industrial Type Low-Profile Low-Profile Company represent the company which dont obtaining wide focus from society if their operation fail or mistake at certain aspect in process and result. When compared to high-profile company, company categorized in industry low-profile more tolerance by society if they doing mistake (Zuhroh, Diana And I Putu Pande, 2003). We can say that low-profile industry represent the industry type owning level of social risk which lowers than high-profile