How Far Was the Russo-Japanese War of 1904-1905?

How far was the Russo-Japanese War of 1904-1905, responsible for the outbreak of the 1905 Revolution? The Russo- Japanese War, although an important rationale for the outbreak of the 1905 Revolution , was caused by many other problems which made a foundation for the War as well as the Revolution. Due to the War the economy suffered, adding on to the problems that Russia was already facing from a lack of preceding modernization, making this very important as the majority were affected causing them to revolt.Furthermore, Russia lost against Japan in the War portraying the Tsar as weaker compared to how he was already viewed by the population, making this another very important factor as the Russians felt they needed a stronger leader and in distress turned to extremist political parties. In addition another important factor is, the extremist parties in particular, felt that the autocratic rule of the Tsar was causing Russia to suffer, seeing that the people were not being heard resulti ng in them gaining extremist views and rebel.The Russo- Japanese War was a short term factor, which was only partly responsible for the outbreak of the Revolution. The Russian military lost miserably to the Japanese and this was a huge blow to the Russians as due to censorship, they had always conceived the Japanese to be inferior and weaker, making them certain that they would win. The defeat was seen as national humiliation, helping to cause unrest towards the Government and making the Tsar look weak, giving encouragement to the revolutionaries.In addition the overall cost of the War was very high, meaning that the already suffering Russian economy was plummeted further into trouble resulting in the tarnishing of the state finances made by Witte. However, it mainly helped to prolong the Revolution as many of the events of the war took place after the Revolution had begun. Long before the Russo-Japanese War had begun, Russia was still facing Economic turbulences and this is one of the main contributors to the outbreak of the Revolution.A revolt by the Peasants who were discontent due to only small individual plots for each family being distributed and bad harvests meant that there was massive industrial growth, resulting in an economy boom and building expectations of a better life for peasants . An industrial ‘slump’ caused social discontent of economic misfortune as Russian peasants and workers forced the uncertainty of poverty and poor living conditions. This caused major resentment to the Tsar both in industry and agriculture with his social and economic regime.In addition, due to Russia being backwards, even under Witte the Russian economy had failed to reach or exceed the output in production of goods as the other Great Powers although being the largest continuous land Empire. The low production in goods meant that Russia’s trade also suffered. The overall state of the economy meant many problems which were causing much unrest such a s poor living conditions were left unresolved and the resentment towards the Tsar continued to grow. Russia was under autocratic rule and this is also one of the main contributors to the outbreak of the 1905 Revolution.Autocratic rule was disliked by many as many people believed that under the Autocratic rule Russia was suffering and there needed to be a change in the way the country was led in order for the country to progress. This caused many political groups to gain extremist views. The extremist groups such as the Social Revolutionaries became very popular as they wanted to give political power to the peasants, who made up 80% of the total population and solving their problems would mean that the whole of Russia would benefit greatly.This shows that the groups were becoming more organized and strategic in the way they worked as they were targeting the biggest problems, in addition in order to gain publicity and get their message and views across, political groups were responsib le for over 2000 assassinations which included the Interior Minister, Plehve and the Tsars Uncle, Grand Duke Sergei, the Governor of Moscow.Furthermore, the demand for political reform continued growing as just like the Russian economy, Russian politics was also backwards and unlike other European states, Russia had elected bodies being the Zemstva, instead of an elected national parliament. This meant that the Russian population had no say in how the country was run which angered many and in turn meant that they supported extremist political groups in an attempt to force political change. Alexander ii’s reforms were also partly responsible for the outbreak of the War.Although the Emancipation of Serfs Act was passed in 1861,the peasants were still not completely free as they could not leave their villages without permission from the elders. The fact that they also had to pay redemption payments for 49 years added to their animosity towards the Tsar. In addition, landowners h ad to sell their land to the Government, meaning that they were in great debt and like the peasants their resentment towards the Tsar continued to grow. Due to Russia’s economical state many of these problems continued to grow as did the resentment.The weaknesses of Nicholas ii, although not as important as the other factors such as economic and political, also influenced the outbreak of the Revolution. As Russia was under autocratic rule, the majority needed to be under his control. This was very hard for Nicholas as he was very shy and timid, not qualities the Russians admired in their leader. His image was also affected by events such as the Russo-Japanese War as the result meant that Russia’s pride was damaged. Bloody Sunday also affected how he was viewed by his Country as he had been accused on turning against his own people.It was also said that he had no political knowledge, which many people blamed for Russia’s turbulences. Therefore people saw him unfi t to rule. Bloody Sunday was only minutely responsible for the outbreak of the Revolution as it was merely a spark. Although it was only a short term cause it had a damaging effects that angered many. Although the Tsar was not present at the time it still harmed his popularity as he was no longer the ‘Little Father’ who was on their side and would listen to them if they petitioned.He had destroyed the trust causing them to revolt. In conclusion, the Russo- Japanese War, although important as it highlighted and added to many of the issues already present in Russia, was merely a factor that prolonged the Revolution. The most important factors were the Economical and Political, as they showed Russia’s latent issues whereas the War made people more aware. The Russo- Japanese War itself was a problem that helped merely to prolong a revolution that would have occurred even without it.

Critical Legal Thinking Essay

A state doctrine is â€Å"a doctrine which states that judges of one country cannot question the validity of an act committed by another country within that other country’s borders. It is based on the principle that a country has absolute authority over what transpires within its own territory† (Cheeseman, 2013). In the case of Glen v. Club Mediteranee, S.A. this means that because the incident of Cuba’s expropriating the Glen’s beachfront property to Club Mediteranee, S. A. to build their facility and then not paying the Glen’s for the property cannot be brought to a U.S. court to be judged because the incident originated in Cuba and state doctrine states that another country cannot â€Å"question the validity of an act committed by another country† (Cheeseman, 2013, p. 543). The U.S.A. cannot just step in and tell Cuba that their standards and beliefs are wrong. Ethics No, the Cuban government and Club Mediteranee by ethical, societal, or U.S. standards act morally in the joint venture of building their facilities on the Glen’s beachfront property without establishing a contract or making payment to the Glen’s for their beachfront property. By our society standards and beliefs, in the U.S.A. this would be considered stealing. Although we might see this as immoral and illegal Cuba may not, because their country may have no compunction to take what is not theirs and use it as they see fit does not give another country the right to sit in judgment because each culture and civilization has their own ethical standards and we cannot place our standards on other countries because that would be unethical. Contemporary Business References Cheeseman, H. R. (2013). The Legal Environment of Business and Online Commerce: Business Ethics, E-Commerce, Regulatory, and International Issues. Upper Saddle River, N.J: Pearson/Prentice Hall. Investment policy – OECD. (2014.). Retrieved from http://www.oecd.org/investment/toolkit/policyareas/investmentpolicy/expropriationlawsandreviewprocesses.htm

Ethics Case Study Example | Topics and Well Written Essays - 250 words - 2

Ethics - Case Study Example The issues ethics for these accountants’ suits maintaining accurate details of company resources, liabilities and also profits without succumbing to the demands placed on them by managing department or officers in a corporate, disreputable accountant may possibly and easily alter a company’s’ financial report and change numbers to paint bogus picture of the company’s successes. This may result to short term prosperity, but altered reports ultimately bring the downfall of any companies whenever the Exchange Commission and Securities discovers the fraud. The effect of greed in the finance world and any business leads to shaving ethical limitations and stepping in safeguards in the name of generating money. An account might never permit the desire to make a better living and obtain more wealth get in the way by ensuring that he/she follows ethical procedures or guidelines for financial reporting (Moore 23). An executive or other corporate officer may request an accountant to skip or leave out certain monetary figures from a balance sheet so that they may paint the business in an awful light to despite the industry investors and public. Bill should report this to the client and instruct the client to refuse the presented work papers presented to him for they do not give a true and fair view of the discrepancy that bill had come across (Moore 33). In accordance with AICPA the performance of any expert service, a member shall uphold integrity and objectivity, shall always be liberated from conflict of interest, and shall not intentionally misrepresent information or share his or her judgment to anyone. Any member shall always be thought to have deliberately misrepresented particulars in infringement rule 102 of the code of conduct of AICPA, when he/she consciously permit, make or directs another member to make, substantially untrue and misleading

The strengths and limitations of Pro Tools HD as a music production Essay

The strengths and limitations of Pro Tools HD as a music production system - Essay Example The major benefit Pro Tools is that it can be run alone, and can also operate very well using a large assortment of external A/D converters and/or internal Peripheral Component Interconnect (PCI) (Webopedia) or Peripheral Component Interconnect Express (PCIe) audio cards with onboard digital signal processor DSP (Dyer and Harms). In essence, Pro Tools similar to most other softwares of Digital Audio Workstation is very much like a tape recorder that is multi-track and has a mixer. There are several other added features that can perform their function only in the digital domain. Pro tools supports all of 16-bit, 24-bit and the 32-bit float audio at several different sample rates of which the maximum is 192 kHz. Pro tools can also well handle Waveform Audio File Format (WAV) ( IBM Corporation and Microsoft Corporation), Audio Interchange File Format (AIFF), AIFC, WMA, mp3 and SDII audio files as well as the QuickTime video files. A prominent feature of Pro tools is its time code, elast ic audio, tempo maps, automation and the surround sound capabilities. Pro Tools was initially developed by Peter Gotcher and Evan Brooks, both graduates of UC Berkeley. Majors of computer sciences and electrical engineering, Pro Tools began in 1984 as just a sound designer whose original purpose was to tidy up sounds for the E-MU keyboard (emulator archive). Both Brooks and Gotcher tried merging Pro Tools with E-MU. This proposition was rejected and lead to the invent of Digidesign (Brooks) now known as Avid technology. Sound Tools originally began on the 20th of January in the year 1989 at the National Association of Music Merchandisers (NAMM). Initially, it was just a simple tool that was computer based and was uses as a stereo audio editor. The software had tremendous amount of potential which was limited by the technology of hard drives (NAMM.org). The first album which was recorded and edited as well as mixed entirely with the aid of Pro Tools was The Beach Boys ‘summer i n Paradise’ in the year 1991. The album was released 1992. "Livin la Vida Loca" a song by Ricky Martin was released in the year 1999 and was the first ever song edited and mixed on Pro Tools to reach the stature of the No. 1 single. Version 2.0 of garbage was the first ever Pro Tool edited album to win a nomination for Grammy awards in the category of ‘Album of the Year’. The entire album was solely edited and mixed with the help of Pro Tools. Eventual successes as these go on to prove the success and usefulness of Pro Tools. There are several recording artists that now prefer to record their songs without the help of Pro Tools. A prominent such name is Jack White belonging to The White Stripes who argued that this tool was not highly appropriate for the purposes of recording music. He was perhaps right in saying that tools such as these were destroying the true essence of recorded music. It made fixing of the mistakes too easy recording artist and the end result or the recorded song was more of a Pro Tool fix up then the artistic effort by the recording artist. He was also right to say that Pro Tools produced the end result so perfect that music instead of sounding like it was sung by someone sounds all the same because of the near to perfect qualities added into it. He was of the opinion that this was not what music was about and it shouldn’t be what people have to hear. They had a right to know music in

Individual Report Essay Example | Topics and Well Written Essays - 3000 words

Individual Report - Essay Example †¦..8 4.2 PEST Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..8 Political Factors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 Economic Factors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 Social Factors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 Technological Factors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..9 5. Solutions and Recommendations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 6. Forecasts and Outcomes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 7. Reference List†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 8. Glossary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.13 1. ... More questioning of authority and challenging of the organization system, whether public or private, have been observed. The work force is becoming outspoken, articulate and less willing to be dictated to and driven without their involvement and control. The aim of the essay is to proffer management issues in the Philippines, as representative of an Asian culture, and compare it with other prominent management practices in the West. The discourse would be presented with reference to culture theories such as those of Hofstede’s cultural dimensions to solve management problems for a client. 2. Terms of Reference As a group of professionals with diverse cultural orientations, the task given is to prepare a briefing paper to a client in solving management problems in an organization in the Philippines. Our group is composed of one man from Kuwait, one lady from Nigeria, two men from India, and one man from Pakistan. The client is a British national tasked in managing a global orga nization in the Philippines. He is particularly interested in determining management practices in the Philippines, as well as cultural orientation (values, preferences, religion) that influences the way people work in an organization. The cultural orientation of a nation significantly reflects the intricate interaction of attitudes, values, behavior and perceptions manifested by the local population. Using Hofstede’s cultural dimensions, the client is requiring an assessment of each cultural dimension as it pertains to management practices in the Philippines, as compared to other management practices in organizations in the West. The information gathered would be used to assist the client in applying the appropriate management and leadership style needed to solicit the

The Millennium Development Goals of Nepal Assignment

The Millennium Development Goals of Nepal - Assignment Example The UN Millennium campaign has created partnerships with the Resident Coordinators office in various targeted countries in order to inspire and support the people all over the world for taking adequate actions, supporting the MDGs. In this regard, Nepal is deemed to be one of the most targeted and highly prioritised countries of the world. In Nepal, the Millennium campaign has a powerful interlink with the â€Å"Civil Society Organisations†, UN system and the local bodies, which tends to enhance its campaigning efforts and policy advocacy works (1United Nations Development Programme, 2014). This goal has been established in order to support the economically under-developed countries of the world wherein the people are not even able to afford the basic necessities of life such as food, which results in causing malnutrition. Therefore, in context to Nepal, the goal mainly focuses on improving the standards of living of the people as well as minimising the distance persisting between rich and poor. The target of the goal is to reduce the fraction of people in Nepal by 50 percent whose daily earnings is less than $1.25 and suffering from famine. The target is proposed to be accomplished in between 1990 and 2015 (1United Nations, 2015). In order to confirm that the above targets get accomplished within a set timeframe, the country will mainly analyse two indicators. The first indicator represents the prevailing rate of under-weighted children those who are below the age of five years and the second indicator denotes the proportion of populaces in the country who do not rece ive minimum level of diet (Shakya, 2013). This goal was designed to ensure that all the children of a country receive primary education and possess the right to enrol themselves in primary schools and complete their education. However, in relation to Nepal, the goal mainly focused on increasing the number of literacy rates in the country by providing the opportunity of primary education. As per the

Biotechnology Company Essay Example | Topics and Well Written Essays - 250 words

Biotechnology Company - Essay Example The company has a goal of setting up a plant for large-scale production of the bacteria that can degrade polystyrene. Of course, this goal will be achieved after the company has been registered. The second step will entail convincing investors to have faith in the company and its founders. The aim is to commence production on a small scale in order to get the attention of governments and environmental agencies. In future, the organisation expects to expand its services to major states in the United States of America. The aim of the organization is to rid the world of non-biodegradable compounds that comprise the quality of the environment. Therefore, the company has plans to carry with research on additional ways to use chemistry and biological principles to fight pollution. The research will be carried in collaboration with learning institutions. The partnership with higher learning institutions will give the company opportunity to discover the best talents. The discovery of new talents is paramount to the continued innovation of new ways to fight pollution. It will revolutionize the world of science by groundbreaking innovations that will change human life on earth for the

Identity Formation and the Bordelandsof Self Essay

Identity Formation and the Bordelandsof Self - Essay Example g thought-provoking complicated autobiographical work that has significantly led to the construction of Chicana and â€Å"mestiza† collective identity. The author narrates her experience of spiritual awakening and growth as well as her introduction to self knowledge. This experience is not for her consumption alone. The author also delineates the social implications of spirituality as a source of power for all Chicanas. Anzaldua’s concept of spirituality is central to â€Å"la mestiza’s† cultural experience defined by the borderlands. Let us now asses the relevance of the concept of â€Å"borderland†. Literally, the term refers to the borders between Mexico and the United States. The term â€Å"border† brings to mind the war between these tow countries which culminated in the annexation of Texas to the US in the 19the century. This annexation, ironically, has resulted in the Chicanos becoming second-class citizens in their own country. Gringos in the US Southwest consider the inhabitants of the borderlands – transgressors, aliens, whether they possess documents or not, whether they are Chicanos, Indians or Blacks. Do not enter; trespassers will be raped, maimed, strangled, gassed, shot. The only â€Å"legitimate† inhabitants are those in power, the whites and those who align themselves with whites. Consider the plight of Pedro, a Chicano in the following extract from Anzaldua’s text: â€Å"In the confusion, Pedro ran, terrified of being caught. He couldn’t speak English, couldn’t tell them he was fifth-generation American. Sin papeles – he did not carry his birth certificate to work in the fields La Migra took him away while we watched. Se lo llevaron. He tried to smile when he looked back at us, to raise his fist. But I saw the shame pushing his head down. I saw the terrible weight of shame hunch his shoulders.† The term â€Å"borderland† in Anzaldua’s work points to the strict boundaries that Western thought has laid down in the

Herman Miller and Local Produce Essay Example | Topics and Well Written Essays - 500 words

Herman Miller and Local Produce - Essay Example Local produce good for everyone: This is a fact that Herman Miller considers very strongly. For instance Miller and a team of experts have looked beyond their immediate markets to other local but promising markets i. e the Chinese markets. They have noticed that the Chinese do not patronize global goods but are in love with their local produce like many other Asian countries. Thus Miller is creating some designs which are very specific to that marketplace and in other to achieve this; they will have to hire a few local people to guide the company towards achieving a perfect local design/produce that suits the need of the local market. Analysis According to (Google books, 2010) Herman Miller uses outside resources to drive innovations. They outsource their creative work to a network of award winning independent designers. Miller states boldly that when talents are drawn from a variety of sources, innovation thrives faster. This is what walker refers to as â€Å" a fresh perspective o n existing or emerging problems† In expanding into Malaysia, the company will require the flexibility of working alongside other designers in Malaysia and sharing profits with them. This will help them conquer the indigenous Malaysian market.

Special School District Essay Example for Free

Special School District Essay Clare Foley, an eleven year- old, is suffering from mild mental disorder. According to the Individuals with Disabilities Education Act (IDEA), the Special School District of St. Louis Country (SSD) should provide special education for children with disabilities in public schools (153 F. 3d 863). However, due to proximity, Clares parents transferred her to St. Peters Catholic School. It is also required that she has to undergo occupational, physical, and language therapy. These were among the demands of Clare’s parents to the SSD. SSD, on their part, denied the request because they claim that the statute restrains them from providing special educational services to private schools. Instead, they offered dual enrolment for Clare whereby she has to travel from St. Peters to receive the services (153 F. 3d 863). However, Clares parents asked IDEA for due process hearing based on the amendment made in the Act wherein disabled children have rights to receive educational services even if enrolled in private schools. In hearing the case, the panel rejected the claim of Clares parents on the ground that IDEA prohibits educational services in a sectarian school. Issue: Does Clare has an individual right to request for special education from SSD despite the fact that she studies in a private school? Holding: The district court decided in favor of SSD based on the hearing panels findings. The Court of Appeals affirmed the decision of the district court. Reason: The hearing panel concluded that the IDEA does not require SSD to provide special education services at a private school (153 F. 3d 863). Moreover, the amendment stated that â€Å"SSD cannot pay the costs of special education services for a particular child† (153 F. 3d 863). However, the SSD is required to spend proportionate amount for a class of students. In the present case, Clare alone is asserting such right which has been granted only to a class of students. Significance: This case limits the responsibilities of the public school mandated to grant public educational services and the rights of the children with disabilities. It serves as a clear example that the special education is not absolute and for reason of fairness it cannot be granted to specific individuals. Reference Bulk. Resource. Org. (2008). Foley v. Special School District of St. Louis County. Retrieved June 5, 2008, from http://bulk. resource. org/courts. gov/c/F3/153/153. F3d. 863. 97-2419. html

Nursing Assessment Problem Identification Case Study Mr Lim

Nursing Assessment Problem Identification Case Study Mr Lim The medical record also shows that Mr. Lim has Type 2 diabetes (DM). His blood glucose level is 6.5mmol//L which according to Changi General Hospital (2009), is well-controlled for a diabetic patient. DM may be the major cause of Mr. Lims development of chronic renal failure (CRF) as suggested by Daniels and Hostetter (1992). Diabetes results in kidney damage by accelerating atherosclerosis and inducing hypertension (Rachmani, Ravid, 2003). A recent research links diabetes with atherosclerosis by the large amount of advanced glycation end products produced in diabetic patients that suppress the enzymes capable of dilating blood vessels and inhibiting inflammation of blood vessels (University of Rochester Medical Center, 2008, March 17). Inflammation of the glomerulus can result in hardening with scar formation, inducing tubulointerstitial injury in diabetic nephropathy causing it to progress into CRF (Brosius et al, 2008). The medical record shows that he has history of hypertension. On assessment, he exhibits high blood pressure (B/P) of 165/105, jugular venous distension (JVD), bilateral lower limb edema and change in skin turgor. Hypertensive nephrosclerosis is the second most common cause of CRF after DM. It causes CRF by increasing pressure in the arterial wall leading to stiffening and thickening of the afferent arteriolar and subsequently damages the glomerulus (Hill, 2008). However, hypertension as the only cause of CRF only occurs in those who are genetically predisposed (Freeman, Sedor, 2008). The other way round, Mr. Lims elevated B/P could be due to increased cardiac output associated with sodium and fluid retention as a complication of CRF (Hortom-Szar, 2007). Hypertension is exacerbated in CRF because damaged kidney is no longer able to maintain electrolyte balance and excreting of sodium is impaired due to damaged nephrons, leading to more amount of water reabsorbed, and hence hypertens ion and edema (Moorthy, 2009). As a result of fluid retention, Mr. Lim may report experiencing breathlessness and paroxysmal nocturnal dyspnea. On assessment, he exhibits tachypnea with increased respiration rate of 22/min, may be accompanied with crackles. This is associated to decreased oxygen saturation of 95% leading to an increased in respiratory rate as the body attempts to compensate by exhaling more carbon dioxide (Broscious, Castagnola, 2006). Left ventricular heart failure can also occur as a result of compensatory mechanism to reduced cardiac output in fluid overload (Thomas, 2008). The blood test results show increase in both creatinine (Cr) to 1.7mg/dL more than normal range of and blood urea nitrogen (BUN) to 28mg/dL, more than normal range of 0.6-1.3mg/dL and 10-20mg/dL, indicating decrease in renal ability to excrete waste product of metabolism (Hattersley, Mahon, 2002). Estimation of glomerular filtration rate (eGFR) is a better indicator of kidney function than serum creatinine level as it also takes into consideration of individuals body mass according to race (Thomas, 2008). Mr. Lims eGFR of 41 indicates stage 3 kidney damage. Mr Lims hemoglobin level of 12g/dL falls in the normal range of 12-18g/dL but in the lower end as anemia only starts to occur in state 3 CRF as suggested by Moorthy (2009). He is likely to become anemic if left uncontrolled as CRF progression results in fewer production of erythropoietin leading to a shortage of red blood cells (Moorthy, 2009). 2. Sleeping Mr. Lim reports insomnia. It could be due to pain, itchy skin, breathlessness or feelings of powerless, anxiety and financial stress. Depression and anxiety are also hurdles to Mr. Lims compliance to medical and dietary management of CKF as suggested by Kopple and Massry (2004). He may find life meaningless when challenged with poor health leading to spiritual deprivation and lack of impetus to improve his conditions. 3. Maintaining a safe environment Mr. Lim exhibits hyperthermia with temperature 37.8Â °C, higher than normal temperature of 37.0Â °C. Mr. Lim should be assessed for other signs of infection such as chills, aches, nausea, vomiting and cloudy urine caused by pus or bacteria. This is important because indwelling catheter and intravenous line provide entrance for harmful microorganisms and infection is likely as his immune system is suppressed due to disease progression (Heinzelmann et al, 1999). Lower leg edema also increases Mr. Lims risk for infection by ulcer development (Stalbow, 2004). Mr. Lim may complain of sudden onset of itching skin. According to Brewster (1996), Mr. Lim has a high risk of getting severe uremic pruritus because of his gender and high BUN level. Pruritus is caused by excretion of calcium, phosphorus and urea in the skin (Thomas, 2008). Assessment may reveal scratch marks. Scratching can cause blooding and bruising in Mr. Lim because of capillary permeability and altered clotting functions due to disease progression (Thomas, 2008). A nurse should assess Mr. Lims risk for injury associated with uremia induced central nervous system disorder. Mr. Lim may exhibit mental disabilities such as poor memory, loss of concentration and slower mental ability (Moorthy, 2007). Mr. Lim has high risk for fall if his mental status is altered. A nurse should also assess for signs of head injury associated with Mr. Lims fall. 4. Pain Mr. Lim reports a pain score of 4. He may describe flank pain as dull, aching and steady pain at the posterior costal margin. He may also complain of leg pain due to edema. Joint pain could also occur due to renal bone disease resulted from releasing of calcium may be released from bone to compensate decreased serum calcium (Broscious, Castagnola, 2006). Serum calcium level decreased due to albumin loss in CRF because some calcium is bind to protein. CRF also reduces vitamin D synthesis, resulting in less calcium absorption in the gut. He exhibits muscular spasm and tetany due to hypocalcemia (Moorthy, 2007). 5. Eating and drinking Mr. Lim may report loss of appetite due to metallic taste in mouth and prescribed unpalatable renal diet. Weight measurement may show rapid weight loss. Mr. Lim also requires a high-calcium diet to replace low serum calcium level. 6. Communication Effective patient education may be impeded by his lack of attention and fatigue as treatment requires a lot of patient participation. Ineffective communication would also prevent patient from discussing his concerns with his sons, making him feel more helpless and powerless. 7. Personal cleansing and dressing Mr. Lim reports extreme fatigue, weakness resulting in difficulty performing the activities of daily living. On assessment, Mr. Lim exhibits unkempt appearance and decreased range of motion especially of lower extremities. 8. Mobilising Mr. Lim may have difficulties ambulating due to pain from lower limbs swelling and renal bone disease. It could also be due to Wittmaack-Ekboms syndrome and paresthesia of feet associated with sensory neuropathy from uremia (Moorthy, 2008). 9. Eliminating Mr. Lim reports oliguria for last 24 hours and his urine output is measured to be 20 to 25ml/hour, below than normal volume of 33 to 84ml/hour suggested by Dugdale (2009). As a result, his urine colour appears dark due to decrease urine excretion. Urine output decreases because kidney is unable to excrete water due to damaged nephrons with decreased GFR (Broscious, Castagnola, 2006). Weight measurement may show rapid weight gain. However, fluctuation of weight may not occur due to malnutrition. Mr. Lim may exhibit hematemesis and tarry stool associated with gastrointestinal bleeding due to irritation by ammonia which is released in the gut by the breakdown of urea (Thomas, 2008). Mr. Lim may report difficulty in passing motion. Constipation occurs in patients with CRF as fluid intake is restricted and patient is inactive due to fatigue (Thomas, 2008). Nursing Diagnosis 1. Fluid overload related to inability of the kidneys to produce and eliminate urine as evidenced by high B/P of 165/105, edema and decreased urine output to 20 to 25mL/hour 2. Powerlessness related to lack of understanding of diagnosis and treatment plan and feeling of loss of control as evidenced by patient verbalization of financial concerns and appearing anxious and worried. 3. Risk for imbalanced nutrition: less than body requirements, related to decreased calcium absorption and decreased oral intake associated with loss of appetite and prescribed unpalatable diet as evidenced by low serum calcium of 2.0mg/dL, weight loss and patient verbalizes lack of energy. 4. Pain 5. Activity intolerance 6. Knowledge deficit 7. Risk for impaired skin integrity 8. Risk for prolonged bleeding 9. Risk for infection 10. Risk for fall C) Nursing Interventions 1. Fluid overload A nurse should monitor circulating volume by evaluating Mr. Lims daily weight, fluid intake and output records, JVD and circumference of edematous parts and vital signs, particularly blood pressure and pulse. Nursing care should also include assessing for crackle and S3 heart sound. Close monitoring allows the nurse to consult a physician if signs and symptoms of fluid overload worsen so interventions can be taken to prevent complications such as pulmonary edema or cardiac failure (Martchev, D). Medications such as diuretics which increase excretion of urine and arterial vasodilators to increase renal perfusion should be administered. This is important as controlling of hypertension and primary diseases are the only interventions proven effective in preventing progression of CRF (Thomas, 2008). Since Mr. Lim is diabetic, he requires B/P lower than 130/88mmHg to achieve same benefits as non-diabetic patients whose target B/P is 140/85mmHg (as cited in Thomas, 2008). However, Mr. Lim should not be intensely treated to become edema-free because of the danger of hypotension (Carpenito-Moyet, 2009). A nurse should collaborate with dietician in planning a renal diet with strict fluid restrictions, low sodium and low protein with high biological protein and encourage Mr. Lim to adhere to the diet. The amount of fluid given to Mr. Lim is restricted to 24-hour urine output plus 500mL to replace insensible loss to maintain fluid balance. Low-sodium diet is beneficial to prevent further fluid retention. High biological proteins from meats, cheese and milk provide amino acids essential for cell growth and repair but release less BUN during metabolism (Carpenito-Moyet, 2009). A nurse should assist Mr. Lim to sit in a semi-Fowler position since not contraindicated and elevate his feet when sitting up. Literature review shows that this increases lung volume, allowing him to breathe better and reduces venous return to the heart and thus decreases blood pressure (Bixby, 2005). Expected outcomes: During treatment in hospital, Mr. Lim does not develop complications of CRF. Before discharge, Mr. Lims B/P returns to his baseline prior to onset of renal failure, his edema is decreased and his electrolytes are normal or at baseline. 2. Powerlessness Since Mr. Lim expresses financial concerns, the nurse can inform Mr. Lim and his family that he is included in the Medisave for Chronic Disease Management Programme as he suffers from DM and hypertension which are covered in the programme, as such, he can activate Medisave to pay most of the bill when he visits general practitioner which can total up to $150 per visit (Health Professionals Portal, 2008). A nurse should encourage Mr. Lim to verbalize his concerns about potential changes in body image, life style and express feelings and frustrations. Patients with CRF feel inferior due to a restricted life style and dependence on others (as cited in Carpenito-Moyet, 2009). Effective communication between the nurse and the patient is necessary for a successful discharge planning including reduced anxiety and better quality of life (Carroll, Dowling, 2007). A nurse should and tell him not to see himself as a victim of disease as he has the capability to control the disease progression by complying with diet, fluid restriction and follow-up care. The nurse should provide adequate information about the multiple facets of the illness and therapy options encourage him to make decisions with the new knowledge. Self-worth and dignity can be enhanced when patient actively participates in decision making. Literature review shows that increasing patients self-worth is an effective treatment for depression in elderly (Ku et al, 2008). A nurse should explore the effects of the disease on Mr. Lims family as chronic illness has negative impact for the whole family, not just the individual with the disease. Expected outcomes: The nurse provides a holistic care to Mr. Lim and his family. Mr. Lim participates actively in decision-making for plan of care and identifies personal strengths and factors he can control and as a result is highly compliant to the treatment. 3. Risk for imbalanced nutrition A nurse should explain to Mr. Lim and his family about the reasons for dietary and fluid restrictions. Interaction between patient and nurse and family can enhance adherence to treatment by empowering them with knowledge (Kopple, Massry, 2004). The nurse should encourage good oral hygiene before and after meals and provide a pleasant environment during mealtimes to stimulate appetite. The nurse should be aware that individuals cultural background influences his food choices and relationship between diet and health (Kopple, Massry, 2004). He/she may discuss with Mr. Lim dietary options rather than restrictions as he might become discouraged if the diet is too restrictive and unpalatable (as cited in Kopple, Massry, 2004). A nurse can provide methods for Mr. Lim to relieve dry mouth with metallic taste and maintain fluid restriction as required by his condition. He/she can suggest Mr. Lim to take ice chips instead of water as one cup of ice equals only half cup of water and he can attain more satisfaction from ice as it stays in the mouth longer. He may also keep hard candy with him as it can alleviate dry mouth by stimulating saliva secretion. Frequent rinsing is also useful. Administer vitamin D or calcium supplements as ordered. Calcium supplements can replace calcium and decrease risk of tetany. Vitamin D facilitates calcium reabsorption in the gut. Expected outcomes: Mr. Lim understands the importance of adequate nutritional intake and complies with the prescribed dietary regime within 2 days. His calcium level increases after 1 week and he reports no muscular spasm and tetany. He maintains ideal weight and adequate nutrition during the hospital stay and after he is discharged.

The First Environmentalist Essay -- Buddhism Environmentalism

â€Å"We are the same as plants, as trees, as other people, as the rain that falls. We consist of that which is around us; we are the same as everything. If we destroy something around us, we destroy ourselves† (Buddha). This quote from Buddha depicts the essence of Buddhism and its intimate relationship with the environment. Buddhism new and old is intertwined with nature and the environment. Buddhism is intrinsically, at its core, environmentalism. Environmentalism shines through many aspects of Buddhism: the middle way, Samsara, Karma, iconography, and impermanence. These facets led to Buddhism containing an underlying theme of environmentalism. When the Buddha first began Buddhism he was concerned with how people live their lives. Before he was the Buddha, Siddhartha Gautama, was a wealthy prince and often lived a lavish lifestyle, but as a drive to become more spiritual took hold he renounced his excessive existence. He became an ascetic who lived in the woods. This was in stark contrast to how he was living before. The ascetic life was one of little to no means, which the bodhisattva led for a long time until he almost died from one of his practices. Having lived both of these lives the bodhisattva was lead to establish the middle way. The middle way is a way to live your life in such a way you do not live in excess or deprivation because each of these lead to destruction of yourself or others. If everyone could live within the middle way many environmental detriments would not happen. The middle way would quell consumerism, waste generation, and energy usage to name a few. As a populace we would no longer need to buy ev erything we see or think we need. Much of the waste and power used to manufacture goods would be offset by pe... ... start treating our world with more care because you never know if the millions of homeless children are really the vanishing trees being reborn as unwanted children (Snyder 188). Works Cited Babbit, Ellen C. "XV THE OX WHO ENVIED THE PIG." Internet Sacred Text Archive Home. Web. 10 Nov. 2010. Bloom, Alfred. "Buddhism, Nature and the Environment." The Eastern Buddhist. Academic Search Premier. Web. 10 Nov. 2010. Nath, Jemal. "‘God Is a Vegetarian’: The Food, Health and Bio-spirituality of Hare Krishna, Buddhist and Seventh-Day Adventist Devotees." Health Sociology Review 19.3 (2010): 356-68. Academic Search Premier. Web. 1 Dec. 2010. Prebish, Charles S., and Damien Keown. Introducing Buddhism. New York: Routledge, 2006. Print. Snyder, Gary. The Practice of the Wild: Essays. Washington, DC: Shoemaker & Hoard, 2004. Print.

Animal Farm: Character Analysis Of Napoleon :: Animal Farm Essays

Animal Farm: Character Analysis of Napoleon by George Orwell "Napoleon was a large rather fierce looking Berkshire boar," that was spoiled and always got his way. He was the only pig of the kind on the farm. Napoleon was a great rival to Snowball. Snowball was very outspoken while Napoleon was very secretive and did not talk much. Napoleon and Snowball prepare for the Rebellion in a very similar manner, and have many goals alike. Old Major's vision was important to both Napoleon and Snowball and develop his ideas into a plan. The society was to be set-up after the Rebellion. Napoleon's plan benefits himself while Snowball's are benefiting to all the animals. After the Rebellion Napoleon takes charge of the milk and the apples, at this time the plan that benefits him is put into action. Napoleon does not take part in the activities for the animals. As part of Napoleon's plan he disagrees with Snowball on most of the issues. Napoleon is a secretive plotter that works behind the scenes and someday plans to eliminate Snowball as a rival. For example he secretly trained the guard dogs in secret, keeping them completely hidden from view. Napoleon was also very good at developing support for his ideas, after meetings he would talk to the other animals one on one and "psychologically brainwash" them. He is very kiniving in his ways to get more power and is always trying to discredit and undermine the other animals. One time he urinated on Snowball's plans for the windmill. Napoleon's sense of timing is keen and this is very useful is his quest for more power. At just the right time he implies that Snowball's teachings are not beneficial to the other animals. Then the time comes when Napoleon has to carry out the rest of his plan, getting rid of Snowball. But by the time the animals realize what is going on Napoleon has taken control and is ready for any objections. Napoleon eventually gains total power and symbolizes a despotic ruler. In this book Napoleon represents "Stalin and his counterpart in the Russian Revolution. Napoleon always has to have the best produce, best quarters, whiskey, and clothing. He distracts the other animals from the fact that he is modifying the original Animal Farm visions. He ruthlessly kills anyone who protests his

Transformation and Freedom in Rip Van Winkle :: Rip Van Winkle Essays

Transformation and Freedom in Rip Van Winkle Washington Irving's, "Rip Van Winkle" presented a tale of a "dreamer." Rip Van Winkle was a family man who worked odd jobs around town, but managed to slip away from doing his own work around his farm. He was "one of those happy mortals...who take[s] the world easy." (pg. 404). He constantly struggled with the "henpecking" of his wife. Van Winkle found refuge and comfort going squirrel shooting with his dog. "Rip Van Winkle" depicts a story of a man longing to be free, and of the transformation that occurs to him and the town. Van Winkle "would have whistled life away" (pg. 404) had it not been for his wife . This served as a foreshadow for what was to come. Van Winkle wanted peace and to be left alone. He was like a kid; he often "made their playthings, taught them to fly kites and shoot marbles..." (pg. 403). He always did what could "be got with least thought or trouble," (pg.404) just as a child often does. He just "shrugged his shoulders...but said nothing," (pg. 404) to Dame Van Winkle's lectures. He was tired of hearing her, yet did nothing to change his behaviors or at least to try to please her. Van Winkle did "dream" his life away. He was gone for twenty years and returns to find his town and life different from how he had left it. I believe he just left one day and before he knew it, twenty years had past. Dame Van Winkle represented the Revolutionary War. "The changes of states and empires made but little impression on him," (pg. 412) but he did displease the "petticoat government." He describes the government as if it were a woman. "Petticoat" is a representation of Dame Van Winkle. Van Winkle pays no attention to his wife nor does he fight back, just as he did not fight in the war. Or, was this his war he was battling? When Van Winkle reflects on top of the mountain, "he heaved a heavy sigh when he thought of encountering the terrors of Dame Van Winkle." (pg. 406) "Terrors" come to mind when one thinks of war. Van Winkle doesn't regard Dame as his wife, rather he thinks of her as "Dame Van Winkle," with no affection.

Arizona Prop 200 Essay

  Ã‚  Ã‚  Ã‚   As with any other impositions of the law elevated to the national government, there will always be a certain degree of advantages and disadvantages. In a specific aspect, implementing the Arizona Prop 200 will definitely change the economic processes of the US financial system.   Ã‚  Ã‚  Ã‚   The Arizona Prop 200 is an initiative which allows for a more strict process of requiring citizens to generate proofs of legitimacy of their citizenship. This equates to the right to vote and to acquire public benefits from different administration units. (Wikipedia, 2007). The main effect of the project can be seen in terms of financial considerations with respect to the actual expenditures of the entire federal government. Since there will be an increase in restrictions to sort out whether a particular person is a US citizen or not prior to be able to vote and get citizen benefits, there will also be an increase in expenses in order to adjust the budgetary allocation for the said government program. Doing some additional tasks and employing much more people in order to identify legitimate citizens will mean additional resource facilitation. Thus, allocation processes for the use of money will be altered.   Ã‚  Ã‚  Ã‚   In a positive perspective, it is also possible to maximize the route of budget allocation which should be granted to the public’s needs and welfare. Since there will be a very good way of identifying people who are eligible to receive the government benefits, sufficient financial amounts will be sustained in a very optimized manner. All the collected taxes will be used by people who are actual legitimate citizens of the United States. Aside from achieving financial advantages, it would also be fair for the actual tax payers to receive the benefits they are entitled to. References Wikipedia. 2007. Arizona Prop 200 (2004). Wikipedia-The Free Encyclopedia. Retrieved November 16 2007 from http://en.wikipedia.org/wiki/Arizona_Proposition_200_(2004).

Leading a Virtual Team Essay

Johnson had just completed her first month as manager for succesful company that provides a variety of web-based services and solutions. Last week, she was informed that she would be the new leader of a team that included 10 individuals. To her surprise, not only were these team members diverse in terms of their functional training and expertise, but they also represented a variety of culture backgrounds and only three were located in her office building. She quickly learned that 7 of 10 individuals actually worked from their home countries that included Japan, China, Mexico, Australia, Germany, Colombia, and Egypt. Up until this point, this â€Å"virtual team† collaborated on projects by using a variety of communication tools, including instant e-mail messaging, telephone calls, videoconferencing, document sharing, and occasional meetings at head quaters. After reviewing some of the past meeting notes and communication transcripts among the group members, Johnson realized that many of the team members had very different communication styles and levels of proficiency in English. The team’s new assignment was an important one. The 10 members needed to develop and roll out a new product within the six weeks. This was in direct response to a new product just by a major competitor. To complicate matters, a six-week product development cycle was unheard of; until this point, the company’s turnaround time for a new product offering was approximately three months. The company had no choice. If they did not counter the competitive threat immediately, then the company risked losing some key customers and market share. Johnson researched the past performance of her newly inherited virtual team. Although the overall quality of past decisions was quite high, the team seemed to take several months to make those decisions. This was a potential problem for Johnson. Time was no longer a luxury. She has to figure out a way to encourage the team to move faster without comprising quality. Through a combination of analyzing past team meeting notes and transcripts and speaking one-on-one with team members, she started to accumulate some facts that might be useful in solving the decision-making speed issue. First, Johnson discovered that the Japanese and Chinese team members did not participate much in the videoconferences or telephone conference call, but rather preferred written communication in the form of faxes and e-mail. In contrast, the Australian and Mexican team members seemed to thrive on telephone calls and face-to-face meetings. Second, there appeared to be some infighting among the three members of the group that were domiciled at headquaters. Most of the past arguments seemed to be about the group’s goals and mission. Each had a very different idea in mind in terms of what the group needed to accomplish. The comments in written communications didn’t get personal, but there were definitely heated debates about what objectives the group should be focusing on. The third potential obstacle to faster the decision making had to do with sporadic use of face-to-face meetings. To her surprise, Johnson discovered that such meetings rarely occured and that there was no attempt to bring the group together when it was first formed last year. Johnson expected that the team would have met and perhaps engaged in some team building exercise to build trust and rapport among team members. This was not the case. In addition, the team did not receive any form of decision making or group conflict resolution training. Johnson sat back in her office and thought about the problem at hand. She needed to develop and launch a new product within six weeks. In order to produce a high-quality product, each of the 10 virtual team members had to contribute their knowledge and effort in a cooperative and timely manner.

Language and vocabulary Essay

Language can be defined as a means of communication through spoken sounds, written symbols, or hand and body gestures. Subject to this simple definition language is neither human nor animal exclusive, meaning that all living creatures use some form of language to communicate. Humans have created the most advanced system of language. Human language has advanced to include listening, speaking, reading, writing, viewing and visual representation. These components are known as the six language arts and while they are individual components they are as well interdependent. What you learn about one affects what and how you learn about the others. Listening is the foundation for speaking, reading and writing. Listening is how we interpret sounds that we hear and what those sounds mean. In the beginning listening is merely receptive. Our brain receives sounds and begins to catalog those sounds. Listening is both an auditory and a visual skill and begins at birth. Children of normal hearing begin by creating mimicking sounds those sounds then become words. Visual listening is often most specifically noted in young children with a hearing impairment and is referred to as sign language. Sign language is not just for the hearing impaired. Parents/caregivers use hand gestures to increase the meaning of a word or to add value or impact to a word. An example of this is seen when a mother shakes her head or finger at a child as she says â€Å"no†. In the classroom children will generally begin a regular routine of listening. Students learn by example and repetition. Teachers explain what is needed, demonstrate the desired task or skill, and repeat. Students will gain good listening skills as they learn their class routine, listen to stories and instruction. Students gain an understanding of the task, and interpret what they have heard. As an understanding has been obtained they evaluate for an appropriate response. Speaking or the act of making a meaningful word comes later than does listening. Speaking is commonly referred to as an expressive skill and must be learned. A child begins to form words somewhere between ten and eighteen months of age. The first word of a child is often momma or dada. The child repeats the sounds or utterances heard from the adults around him. Speech does not actually occur until the spoken word is deliberate and meant to communicate. By the time a child reaches  kindergarten he has likely gained a 2000 – 3000 word vocabulary. While this number may seem excessive Dr. Mary E. Dahlgren states that a beginning kindergartener should have a 6000 word vocabulary for optimum grade and class performance (Dahlgren, 2008). In the classroom a student’s vocabulary size was an effective predictor of reading comprehension. Children with a restricted or limited vocabulary also had declining comprehension scores in the third grade. The elementary teacher can promote speaking by allowing the student the opportunity to speak and by listening to the student completely. Discussing a recently read book, or open discussions are ways in which a teacher can aid a student’s speech development. Reading is the interpretation of written symbols and involves the visual perception of those symbols. Reading connects the meaning of symbols with the words that has been spoken or heard. Kindergarten students build reading skills as they progress from letter recognition to early phonics. They begin to learn the beginning and ending sounds of common or high frequency words. As their vocabulary increases students begin to use words in context. In the classroom reading should be encouraged, should be intentional, and should be fun. Students who learn to read well achieve more and enjoy the learning process more fully. Active readers make for active listeners and intentional speakers and this is when comprehension of the text is experienced. During early reading development children learn by lessons designed around phonemic awareness. Usually this can be seen as student interaction with rhyming games, sing-a-longs, and listening games. As these games become familiar the teacher will integrate visual aids such as letter cards, word flash cards, independent reading time, and writing assignments. All of these early reading techniques aid in the development of early reading skills. Writing like speaking is expressive. This is where the students begin to place their own thoughts into print. This is the most magical of all six language arts experiences. Writing incorporates prior knowledge of reading, speaking and listening. Children begin to exhibit early writing as they experiment with crayons, chalk, and markers. They make scribbles and later form letter-like forms as toddlers. As the child is building his early listening and reading skill they are as well building the early writing skills through pre-phonemic spelling and copying techniques. Some children utilize invented spelling and finally conventional spelling techniques. Writing as it evolves  over time allows for communication on a broad level through time and space that may not have been possible otherwise. In the classroom writing is a means to relay a lesson, message, or concept. Students should be encouraged to write or draw in the best way they know how to. Students should be comfortable making mistakes as this leads to new discoveries and personal satisfaction. Viewing is an important component of literacy and language development. Viewing is extremely broad and is not limited to children’s books. In fact viewing should be stated as any visual content including TV, print ads, multi-media, and even computer software. Students must learn how to comprehend and integrate visual knowledge in the same way that they must learn to comprehend written, spoken, heard and read information (Roe & Ross, 2013). As students begin to build on their foundation skills in reading and writing, they are also beginning to use critical thinking skills. This is where children begin to understand that people view things differently. It is important that students learn how to gain important and relevant content from what they see. Students learn to comprehend the message, evaluate the message, and determine the validity of the message. This is an on-going process that follows from infancy through adulthood. Students in the classroom should be taught how to use specific comprehension strategies and to critically analyze the content in everything that they view. Visually Representing is a way of communicating through visual images. It was common practice for the art teacher to have us cut up a magazine and to create a collage of our favorite things. We never thought of this as visual representation, it was just art class. In fact while not always part of the language arts standards it has been used and in practice for many years. In the classroom we make dioramas, models, graphs and maps all of which are visual representations of an idea or concept. Visual representation requires a unique set of strategies such as organization, data collection, and audience identification in order to convey a message. It appears to be impossible at this point to separate the six components of language arts thus far; as one builds on the other, knowledge or insight is gained, it is clear we must have each in order to process the other. Works Cited Dahlgren, D. M. (2008). Oral Language and vocabulary development Kindergarten & First Grade. Nashville: Reading First National Conference. Retrieved from http://www2.ed.gov/programs/readingfirst/2008conferences/language.pdf Roe, B., & Ross, E. (2013). The Language Arts. Education.com.

Memorandum: Net Present Value and Apex Investment Partners

MEMORANDUM To Apex Investment Partners: According to my analysis of the Accessline’s proposed term sheet, I do not believe that Apex would serve its own interests, or those of its investing partners, by investing in Accessline according to the terms proposed. By investing at the proposed valuation, according to the proposed control and incentive structure, Apex would be shouldering a disproportionate share of the risk should Accessline fail to meet its performance targets, or require fresh inflows of capital from future investment rounds.Nor can Accessline take the sort of steps necessary to protect its investment in the case of management failure. Should Apex make a counter-offer, I would suggest the following terms: Valuation: Accessline’s projected revenues in 1999 are $208m. Using the average price/revenue ratio of 3com and Boston Technologies, it seems reasonable to expect an IPO valuation at 3. 67 times revenues, producing gross proceeds of $764m with a present va lue of $116m (using our 60% discount rate).Assuming that Accessline meets this revenue target, and that no future funding is required, Apex will take a slight loss on its required rate of return, barring the voluntary distribution of the dividend from the board of directors, on which we are not offered a seat. The present price per share at such an exit would be approximately $7. 84. However, given Accessline’s historical burn rate, it seems unreasonable to expect the $16m investment produced in Series B to last Accessline until 1999.Assuming Accessline will need another $32m to reach its revenue targets by 1999, Apex takes a much more severe loss relative to its required rate of return. The present price per share at such an exit, assuming the new shares are also offered at $8 per share, would be $6. 18 per share. I therefore suggest using $6 per share as a point for a new valuation of the company, assuming the inclusion/revision of terms as described below. Rights and Prefe rences Apart from the valuation, other elements of the term sheet must be adjusted to allow Accessline to protect its interests and motivate or replace management in the case of performance failure.First and foremost, Apex must insist on the right to elect one director to the board. Series A investors already have one seat, and the current voting clauses allow Series A to effectively retain control of decision making by requiring 2/3rds majority for many key decisions. Should future funding rounds be required, those investors may insist on seats on the board. Apex must remove antidilution protection from employee shares, as this removes a significant incentive for employees and management to reduce Accessline’s burn rate.However, as Series A investors retain a veto over the deal, their shares must be allowed to retain anti-dilution protection. Additionally, we may propose a point at which additional investment rounds (above and beyond $32m of fresh capital) would cause diluti on of ESOP shares at an accelerated rate. Dividends should be made cumulative and issuable upon a liquidation event or an IPO. Such dividends may be converted, if the holder desires, to common shares. This will encourage management to seek a quicker exit. Liquidation preference must be strengthened in other ways.In my opinion, the current arrangement allows management and employees to receive unjustified returns in the case of a liquidation. I suggest a ratio of 1. 5 times the Series B purchase price, applicable to Series A shares, with the remainder to be distributed among Series A, Series B, and common shareholders/ESOP on an as-if-converted basis. In an IPO, Series B shares should auto-convert at a ratio of one-to-one at a target price of $12 until June 30th and $15 after June 30th 1996. After that, the targets must continue to ratchet upwards.The written consent of 3/4ths of Preferred shareholders could override this requirement while preserving Apex’s ability to veto aut o-conversion. This voting ratio should also be employed in the voting clause, since without it Apex lacks any ability to control future funding rounds. Series B must be allowed to redeem all of their shares upon the failure of Accessline to come within 5% of its revenue and income projections for 2 consecutive years. Alternatively, Apex could require that unvested management/ESOP shares be returned to Series A and Series B on a pari passu basis in the case of performance failure.Alternatively, Accessline could insist on a right to replace management in the case of this eventuality. Given the large number of competitors already present in the market, it is likely that if Accessline’s business fails, it will do so quickly and drastically. Negotiation considerations It is important to note that a counterproposal from Accessline that strengthens or enhances any of these provisions in Apex’ favor in exchange for a higher issue price of the Series B shares should be consider ed.However, there are limits to the premium we should pay for enhanced control, and firm limits for how far such control can be reduced. A board member and the voting rules are non-negotiable. The dividend and the autoconversion terms, however, are places in which we can demonstrate flexibility. At this price, with these changes to the term sheet, we are still exposed. Significant competitive, regulatory, or technological changes in the marketplace could quickly destroy Accessline’s profitability.This is, as it stands, a strong counterproposal that is bound to meet resistance from management and employees, but provided we preserve Series A’s valuation, I believe Series A investors will be inclined to allow us more control and latitude provided the performance requirements for management are strengthened. Since I believe our competitors will also propose lower valuations based on a view of these same numbers, we must act tactfully. Perhaps some sort of parachute can be arranged for senior management in the event of a takeover.

WE 7 CRJ 546 Essay Example | Topics and Well Written Essays - 500 words

WE 7 CRJ 546 - Essay Example hin the reach of criminals with ill intentions, and that the institutions charged with public security must modernize their capabilities to ensure that they are equal to the task. As rightly noted by Costa in his very able analysis, the question as to whether autopsies are part of public records or are confidential medical records bear heavy balancing, with the interests of the victim and the family and the public’s right to know the truth pulling in very opposite direction. The fact of the matter is there isn’t affirmative answer on both ends, for the press are but fact-checkers and verifiers to governmental action, and thus deserves access. Even so, there remains the catch of gruesome photos getting into the wrong hands, and that right to privacy may well serve as the best decisional choice. Either way, there is a loss. However, the wishes of the victim and the immediate family override that of public, must always take precedence in decisional choices. To begin with, even the very fundamental laws of the land, The Bill of Rights, have limits, and the confidentiality of autopsy photos should not be any different. That while the interest of both parties at stake should respected as per the law, the law is but a standard double edged sword and thus should be able to be seen at work in justice delivery. That while the public’s right to know is indeed fundamental, the ultimate decision to make autopsy photos public is in itself a private choice protected under the same laws. Accordingly, not every photo has to be public. Like it was in the last decade, however, privacy remains critical even in the age of expansive technology irrespective of high the profile of a case is contrary to Chelsea’s assertions. As Jenifer rightly notes, autopsy photographs are best utilized in courtrooms to prove or disprove arguments on both sides of the divide. Irrespective of how they are used, Judges have a solemn duty to deliver justice, and such lies, albeit in part, in the

The Ethics of Job Discrimination Essay Example | Topics and Well Written Essays - 500 words

The Ethics of Job Discrimination - Essay Example US Court of Appeal for the Second Circuit applied US Supreme Court's opinion (Reeves v. Sanderson Plumbing Inc. and McDonnell Douglas Corp. v. Green) that "The plaintiff must first establish a prima facie case of discrimination. Once the plaintiff has met the minimal burden of establishing a prima facie case, the burden then shifts to the defendant to produce a legitimate, nondiscriminatory reason for the adverse employment action. The burden then shifts back to the plaintiff to show that the proffered reason was pretextual and that the defendant discriminated against the plaintiff" http://findarticles.com/p/articles/mi_qn4180/is_20010620/ai_n10066999 So, in the above case, initially, it is the burden of the employees to show that they had been discriminated by Texaco and later, the burden of proof lies with the employer to demonstrate justifiable nondiscriminatory reasons supported by statistics that the decision was not influenced by discrimination (Zimmermann v. Associates First Capital Corporation). In 1973, the case of McDowell Douglas Corporation v. Green the Supreme Court established the burden of proof (Title VII) as a model by opening: Plaintiff carries the initial burden establishing that he/she belongs to a protected group, is qualified for the job, and was rejected while post remained vacant, and the burden shifts to the employer to justify himself.

ATR vocabulary Essay Example | Topics and Well Written Essays - 250 words

ATR vocabulary - Essay Example In other words, casting is a preparation of figures by use of mold to produce castings from an original cast made from clay. Carving is the skillful cutting of a material such as, wood or into a form or a design by use of mechanical tools. Assembling is the incorporation of objects such a piece of mold to form to a cast. Low relief also known as bas relief is a form of art in which figures are designed from a slight height above the ground with barely cut outlines. High relief comprises of round sculpture whose parts are completely detached from the ground. Contrapposto is a form of sculpture with a scheme that involves the figure is poised with all its weight resting on one leg. Earthwork is nature relate art that involves making of large-scale figures by moving a lot of soil to form the shape. Public art is any piece of art created for the purpose of placing it in public areas. Installation is the construction of an art for exhibition on a gallery. Site specific is the ground on wh ich a piece of art is stood. Minimalism is a form art that is characterized by use of simple unornamented architecture. It origin is traced back in New York City. Ceramics are inorganic materials mounding and baking clay. Clay is rigid, sticky, grained earth. Slab is a wide, thick piece of concrete used for construction. A pattern of spiral turn formed by winding material together to each other to form s diagonal effect. Potter wheel is a revolving wheel that is operated by use lever to shape clay. Porcelain is a rigid ceramic prepared by drying clay on fire and glazing it with fusible materials of different colors Glass is an inorganic, impervious material used in ornamental objects. Stained glass is simply colored glass used in the production of decorative windows. Glass blowing is the shaping of softened glass by forcefully passing air into t through a tube. Metal, this is a ductile, lustrous substance usually a good

ASSIGNMENT- Assignment Example | Topics and Well Written Essays - 500 words

- - Assignment Example This will allow me to quantify the competence of players in each of the six competence areas, and provide me with objective results and hence, names of the players to be drafted. What will you do to motivate the players? Motivation comes from satisfaction and self actualization. In order to inculcate both in the players, it is imperative that the leader makes them aware of the importance of the task at hand and the significance of their individualistic and collective roles in making the project successful. When the players are explained the background of the project along with its importance and their own importance, it makes them feel important that in turn, inculcates satisfaction. Therefore, I shall call a meeting and demonstrate the project, along with their roles and responsibilities in it. I shall also assure them that their hard work will be rewarded in any way the organization deems appropriate. Successful players may get a financial reward or be promoted or sent to paid leav e etc. The team knows that it is involved in a corporate bake-off, winner take all. What members don't know is that it is a suicide mission, meaning results won't matter because the parent firm is sinking underneath it.   A.

Writing 3 Essay Example | Topics and Well Written Essays - 3250 words

Writing 3 - Essay Example Of critical concern was the shed located behind the door at the back which provides a hiding place for strangers. It would be important to advise employees taking out trash to the dumpster of the looming hostage risk when dark falls. The door alarm could be set off by employees so frequently such that should a stranger sneak in through the back door, no one would be concerned. It would be sensible that employees undergo safety drills for their safety and security and that of the business. The alarm fitted at the back door should be redesigned to allow for coded access under the reserve of specific employees. The background information on the building, business operations and employees was not only discussed but also documented. The discussion also focuses on the security systems such as surveillance cameras, door alarms and windows. The store layout was examined in addition to the survey undertaken to evaluate office security, guard security and physical security of the restaurant building. In the security survey, the strengths and weaknesses of all forms of security infrastructure were assessed so as to promote the security and safety of the premises and the business operations therein, employees and customers. This would only be realized should the owners and managers implement the given recommendations on security enhancement. Conclusions are given in the survey report on security weaknesses as deduced from observation and interviews. Also included are the strengths of the physical security and recommendations on how to improve security. Discussions and interviews were carried out in person. These were done in three different occasions: on June 2, 2014, June 23, 2014 and July 3, 2014. Interviews were conducted at the time of serving dinner, which is about 5.00 pm. The initial visit was important as it involved the identification of the contact person, Raj Kumar who is the owner of the restaurant. This involved a brief interview

Discuss the arguments for and againts the reform of the international Essay

Discuss the arguments for and againts the reform of the international trading systems in general and the World Trade Organisationvin particular - Essay Example There has been greatest movement of resource to other countries and most of the companies have gone international. This has been a positive development in the business world as more and more companies in the world embrace e the concept of global operation. (Cancun 2003, p. 3) International trade can be described as trade between nations. This can be described as trade between national in different continents or it can mean trade between one neighbouring nations. International trade is the trade that happens beyond the boundaries of a continents and which in particular involves the subjects of that country. Unlike domestic trade that it controlled by the government, International trade is subject to the control of world and it comes with more regulation than the domestic trade International trade has been used as a yard stick for measuring the transparency and governance of a nation by the international community. In the recent past the wave of globalization has made it difficult for one a country to live as an island and the economic systems are moving more towards a dependency market structure. Globalization has brought about a cycle of dependency in which a country is depending on other for as structured by the world economic systems. This has been one of the reasons why international trade has become very important to the whole world. globalization has opened countries to the scrutiny of the international community and the world trade system has been used to force nations hat have been seen as deviating from the world economic system in order to force them to conform to world policies. One of the most important way in which world trade has been used to streamline the operation of nations is on mater that concerning respect of human rights. As we said earlier globalization has been characterized by opening of national police to the whole world and hence there is a scrutiny on how a nation is respecting issue of human rights and other.

Data analysiis and literature review Assignment

Data analysiis and literature review - Assignment Example The research does not establish a relationship between the salaries of the executives and the years spent in the company (Curwin, 2002). The data obtained in the research clearly indicates a variance in the relationship between the salaries of the executives and the years spent in the company. In some cases, the executives have spent quite a long duration in the company but their salary falls under the average level. The time spent in the company can have use in the determination of the salaries of the executives in the case where the other economic factors about the company are kept constant. The time spent in the company is also utilized in determining a company’s executive salaries given that the executive has the relevant experience in the general operations of the company. In addition, the companies can pay their executives based on the duration spent in the company given that the company’s performance reflects on its returns (Morris, 2003). Company’s executive’s salaries are determined based on their performance as well as the company’s performance. An executive salary is determined by the performance of the company in terms of the returns and fulfillment of its objectives. For example, an executive who have spent many years in the company and has implemented several effective policies in the departments they have been working. The executive who has been performing exemplarily in the finance department for many years can be rewarded based on their performance. On the other hand, the executives’ salaries are determined by the performance of the company based on returns and ability to reward their executives (Wright, 2000, p.600). When an executive is imported from another company to boost the performance of failing company, they accept reduced the salary with the expectation of a salary review after the company’s performance improves. Moreover, an executive who has been working to enhance the company’s performance

Revolutions and insurgencies Essay Example for Free

Revolutions and insurgencies Essay Today and Tomorrow – 4th and 5th Generation Warfare The generational theory of warfare indicates a near orderly transformation of wars from the Napoleonic era to the present day, some what neatly divided into four eras. Levee en masse and the concept of nations at wars led to what is referred to as 1st generation warfare. On the other hand an age dominated by firepower spanning the First World War denotes the 2nd generation of wars, while 3rd Generation warfare includes and transcends the Second World War and was dominated by maneuver. Today’s warfare is the next generation of wars which are targeted at the opponents political will and not necessarily the military and are fought by a series of networks operating in tandem, political, social, economic and military. This era is being increasingly referred to as 4th Generation wars. (Hammes, 2004). 4th Generation warfare is one in which monopoly of the state over war has been broken by the non state actor, be it the Al Qaeda, the Tamil Tigers, Hezbollah or the Taliban. In some cases the state and the non state actor seem to be acting in tandem as the recent war in the Middle East denotes where the Hezbollah was considered by many as a proxy of Syria and Iran. This is one of the defining paradigms of 4th Generation war where the difference between the state and the non state seems to have been blurred. (Lind, 2004). Martin von Creveld also tends to support the premise set out hitherto fore by stating that unconventional wars waged against conventional forces are increasingly becoming the order of the day. (Creveld, 1991). The wars of the future are as per Creveld (1991) low intensity conflicts where tempo and intensity will be below that of conventional wars. Armies would increasingly have to tailor their resources to combat these types of conflicts as per Creveld (1991). This generational shift will evidently explain the emerging continuum of insurgencies which have transformed from massed revolutions of the 1940’s to network distributed conflicts of the 21st Century. This new revolution is thus replicating 4th and some would even argue 5th Generation warfare which is fought by non states and small groups, is driven by fundamentalist ideology and is technology fixated. The defining form of 4th Generation warfare is that the military has perhaps lost its primacy in waging wars and the state undoubtedly so. (Hammes, 2004). Thus the centre of gravity as is commonly understood in warfare and in the Clausewitzian trinity is no longer the military but the will of the people and the state to fight. (Hammes, 2004). Peters (1999) has also indicated these shifting trends where the American military which has invested so much in conventional weapons may find these irrelevant in wars of the future. This being the central theme, thus the targets become extremely diffused and are not necessarily military but include a series of possible networks within society such as political, economic, military, social and so on thereby ultimately impacting the mind of the populace to give up the fight. The Hezbollah and the Taliban have very well understood this theme. In the recent Lebanon war, Hezbollah rockets rained on civilian targets while the guerrillas were more attuned to take Israeli soldiers as prisoners. The Taliban is even more suave attempting to undermine the resolve of Western forces to wage war in Afghanistan by tactics such as kidnapping and hostage taking forcing states to accede to its demands. The United Nations is now planning to evolve a policy response for hostage taking such has been the impact of these unconventional means. The tactics used by the 4th Generation warrior to achieve his ends are innovative. The use of the small group is primary to success. In some cases even an individual terrorist can be used effectively to break the political will of the government and the people. The Madrid bombings would denote the most significant example of this new phenomenon which by targeting a large population and causing extensive casualties, the will of the government to fight a conventional war was effectively negated. The relevance of large groups operating in small nodes is also evident with Al Qaeda whose leaders have succeeded in remaining elusive for over half a decade even as the best technology and manpower seeks out Bin Laden across the globe achieving their aims with impunity across the globe. As per Creveld (1991), modern armed forces were organizationally and equipment wise not perfectly suited to fight such a war. Peters (1999) has also indicated that modern arms and armament may not be relevant to the wars of the future. What is of concern however is that conflict trends are already proliferating towards the next stage, 5th generation wars though this is still a disputed concept. Lind (2004) for instance argues that we have not yet fully assimilated the contours of 4th Generation wars, hence contemplating the next generation may be too premature. What then emerges is perhaps, â€Å"Four and a half generation of warfare† where the state is attempting to remain relevant in the years ahead. Others as Lane (Nd) are not so sure, they presage the diffusion of technology empowering individuals in the same way as states in the first three generations have been or the non state in the fourth one. What is remarkable about these postulates is that these are increasingly being made by non military thinkers. Ideology has a central role in 4th Generation warfare. Thus dogma is used to effectively link a large group of people spread across the globe. The aim of the warrior may not be per se a change in ideology itself, it would be merely to use emotional strings in beliefs, in religion, societies and governments to evoke mass reactions thereby achieving the central aim of the perpetrator to create discord. (Lane, Nd). The use of technology is very elucidative. It is used to leverage advantages of a networked organization, scalability of conflict, exploit information and create a borderless world. (Lane, Nd). The impact of media and technology would be evident with the video tapes of Osama Bin Laden regularly promulgated across the globe giving a message of blood and mayhem to followers of the faith. Technology and information is used as a medium to wage war as also as a target of conflict in 5th generation warfare. (Fifth Generation Warfare, 2005). The Cell phone for instance is a means of communication as well as a trigger rigged to remotely explode bombs in far off places. The adaptation of technology by fifth generation warriors is much faster than that of state warriors. The above survey would indicate that insurgency and revolutionary wars are increasingly replicating 4th and 5th Generation warfare fought by non states and small groups, driven by fundamentalist ideology and supported by technology. Thus as Wilcox and Wilson (2002) indicate warriors of the future will be organized along small independent action forces (SIAF) or cells without any need for a logistics base and with psychological rather than physical goals. We should not be surprised if both these generations exist simultaneously, where wars are increasingly fought by a triad of states, non states and empowered small groups. By seeing through these paradigms can we be better prepared to withstand its rigors.

Operation Barbarossa Essay Example for Free

Operation Barbarossa Essay Operation Barbarossa, the code name given to Hitler’s invasion of the Soviet Union in 1941, would come to be considered one of Nazi Germany’s greatest follies in the Second World War, and would play a monumental role in bringing an end to Hitler’s regime just a few years later. Though the operation itself lasted less than six months it resulted in four years of harsh fighting on the Eastern Front, marked by an enormous casualty toll for both the Russians and the Germans and countless battles fought in the cruel conditions of Russian winter. All of this despite the fact that both countries had engaged in a mutual non-aggression pack two short years earlier. In 1939 Germany and the Soviet Union signed the Molotov-Ribbentrop Pact, a series of agreements regarding how both countries would split the territory separating them and share the resources therein. Signing of the pact created strong political and economic ties between the two nations, at least on the surface. Historians, however, argue that the pact was doomed to fail long before it was even signed, as Hitler had long harbored a disgust for the Soviet Union’s Slavic peoples, which he viewed as sub-human. Couple this racial prejudice with the extremely different political ideologies governing both countries and it becomes clear that the relationship between Germany and the Soviet Union was merely one of temporary convenience. Despite the volatile nature of the German-Soviet relationship, it still struck many as incomprehensible why Hitler should choose to invade Russia in 1941, with war already raging in the west. One can only judge that Hitler, in a misplaced display of ego, believed the west to already be won, with France effectively crushed and England standing as the only viable opponent on that front, struggling hopelessly to maintain a foothold on the European mainland. Believing the western front was theirs, Germany sought to expand her influence and complete her domination of Europe by conquering the resource-rich eastern countries- including the powerhouse of the Soviet Union. Preparations for the invasion began in April of ’41, as Germany began to secretly amass troops on her eastern borders. The plan involved a three-pronged Blitzkreig attack that would simultaneously strike northern Russia with the object of taking Leningrad, while a second group struck toward Moscow and a third took a southern route through the Ukraine. By doing this, Hitler believed that the Russians would be caught completely off guard and would be unable to mount an effective defense in so many places at once. Hitler’s plan, however, contained a number of fatal flaws. Firstly, he greatly underestimated the numbers and strength of the Soviet military, which had effectively doubled its number of troops, artillery pieces and aircraft since the outbreak of war in western Europe. Though not all of this strength was situated in the western part of Russia, where Hitler planned to strike, significant advances had also been made in Soviet infrastructure (most significantly, their railroad system) such as allowed for more efficient movement of troops and supplies, and therefore faster mobilization. Also, the German superiority in armor, which had served them so well in their western blitzkrieg was lost to them here- Soviet tanks, though less technologically advanced at this point in the war, actually outnumbered German tanks approximately four-to-one. The one advantage inarguably held by the Germans was troop quality. The German army was well trained, well equipped and led by experienced and educated officers. The Soviet army, in contrast, were untested by battle and overwhelming led by incompetent officers, many of whom had been given their commissions in exchange for political favors. The vast majority of Soviet officers had less than one year of experience, as many of the older and more experienced commanders had been executed or imprisoned during Stalin’s â€Å"Great Purge† between 1936 and 1938. When Operation Barbarossa began in the pre-dawn hours of June 22nd, 1941, Germany initially made fantastic gains. Approximately three million German soldiers, supported by armor and the Luftwaffe swarmed across the border, advancing more than 200 miles in the next 5 days. The only solid resistance they were met with in the first few days of the attack came in the south, where Soviet commanders reacted quickly and were able to organize an effective defense. The central and northern arms of the German advance, however, met little resistance and charged ahead at full speed- a factor that would later return to haunt them. Armored divisions of the German army actually advanced too quickly, putting them well ahead of the infantry divisions meant to support them. This forced Hitler to call the Panzer divisions to a halt for nearly a week to allow their accompanying infantry troops time to catch up- a week that was used by the Soviets to amass troops ahead of the German advance and fortify target cities such as Stalingrad. By the time the order was given to resume the advance, heavy rainstorms struck which greatly slowed the progress of German tanks attempting to slog down muddy roads. With their advance slowed and the element of surprise expired, the Germans faced ever-strengthening resistance from the Soviet army. In a decision that would prove disastrous, Hitler ordered the central arm of the attack to call-off its march for Moscow and redeploy to the north and south, strengthening the other two prongs of the invasion in hopes of quickly capturing the rich oil fields in the south and the Soviet stronghold of Leningrad in the north. This had mixed results, as the southern wing of the attack was eventually successful in capturing Kiev, and with it an approximate 600,000 Soviet troops, but the advance in the north stalled as heavy resistance was met in Leningrad. The southern wing, after completing its advance through the Ukraine, resumed the march toward Moscow, ultimately coming within 15 miles of the Soviet capital before the Soviets’ greatest ally came to their aid- the harsh Russian winter. As had been the case for Napoleon more than a hundred years earlier, the Russian winter proved disastrous to the unprepared German troops. Expecting a quick victory, the German army had not bothered to supply its men with winter uniforms, and as the snows set in many found themselves facing temperatures well below zero wearing little more than light cotton summer clothing. Frostbite, pneumonia and other side effects of the horrendous cold mercilessly ate away at the German divisions, which were already weakened by months of hard fighting. To make matters worse the cold prevented use of German tanks in many instances, which froze solid in the fields, and high winter winds and snow flurries grounded the Luftwaffe, preventing air support. The Soviets in contrast, well accustomed and prepared for the hardships of winter, took the opportunity to launch a massive counter attack which robbed the Germans of most of their earlier gains, pushing them back over 200 miles and removing the pressure on Moscow. Never again would the Germans make it so deep into Russian territory, though the war continued on and countless more men would die in the years to come. The failure of Operation Barbarossa proved disastrous to Hitler’s Reich, which lost huge numbers of valuable and experienced troops and vast amounts of material that would have proved invaluable to them later in the war. They also awoke the military beast that was Soviet Russia and forced themselves to actively wage war on two fronts, a strain that would eventually prove too much for Germany as Allied efforts redoubled in the west with the entrance of the United States into the conflict.

Corporate Social Responsibility: Tesco and Sainsburys

Corporate Social Responsibility: Tesco and Sainsburys Importance of CSR: Case studies of Tesco and Sainsbury Executive Summery Corporate social responsibility which needed explanation some decades ago, is now included almost every mission statement and does matter in the recent time. It is to a very large extent true that with the awareness of consumer, Media, certain rules from the authorities and pressure from NGOs have lessen the harm of the corporate world to the society. But on the other hand it has been observed that if a conflict between profit and doing the right thing is seen profit wins. To start with, the project will examine what CSR stands for in reality in the light of the definitions provided by different intellectuals. It will further highlight does corporate social responsibility matter followed by the discussion about the importance of CSR in the recent times. After that the project further enquires the different approaches towards CSR as some people are in favour and many are against CSR activities in the business. Furthermore, the project throws light on the obligation and practices of the different institutions and authorities which includes businesses, Government, Professional accountants, Non government organization and general public as well. The impartial conclusion has been made after enquiring the findings from previous literature, previous progress in respect of CSR, corporate worlds role in current situation, future priorities declared by government, accountants, non- government organizations and civil society . Moreover, an analytical approach of case studies has been adopted in the project where mainly two companies Sainsbury and Tesco have been chosen to demonstrate the corporate worlds current role with regards to CSR. In addition to two companies Sainsbury and Tesco, the analysis of the scores of other companies is also included to reach the conclusion. Finally, the projects propose some recommendation with regards to CSR for Government, Professional accountant, Businesses and civil society that they need to make collective efforts to make this world a better place not only for themselves but for the successors as well. Chapter 1 1. INTRODUCTION 1.1 What is CSR? Although every organization has formed a different definition for corporate social responsibility yet there are common grounds and connection between them. CSR is about how companies manage business processes to produce an overall positive impact on society. (www.mallenbaker.net) With the passage of time CSR has become very important issues in the corporate world and even for other stakeholders including media. For instance the financial times and guardian have special reporters for Corporate Social Responsibility of the corporate world. Social responsibility can be found in almost every weekly newspaper. According to Mallenbaker CSR is something which ‘like original sin can never be escaped by corporate world. The following illustration will help to explain CSR to a very large extent: In terms of the above mentioned illustration, to bring the quality of management, the organization or company has to consider all the inner and outer circle factors which will ultimately bring about the positive effect on the society. For instance if the company tries to show its responsibility in respect of Environment it has to satisfy the government, non-government organization and civil society concerned with environment. Similarly for work place it has to keep in mind the employees rights and unions as well. 1.2 Who are Stakeholders? Person, group or organization that has direct or indirect stake in an organization because it can affect or be affected by the organizations actions, objectives and policies. Key stakeholders in a business organization include creditors, customers, directors, employees, government (and its agencies), owners (shareholders), suppliers, unions and the community from which the business draw its resources (www.businessdictionary.com). Businesses generally need to manage their relationship with their stakeholders for both short and long term benefits. It is considered more valuable for any company to involve the stakeholder in the whole process and communicate them through a sophisticated process. For the lasting relationship with the stakeholders, the managers need to expand role of the stakeholders by moving form just informing and responding to involving them in corporate social responsibility process. 1.3 Background The history of social responsibility of the corporate in the world is as old as business itself. For instance the laws to protect forest during commercial operation can be found almost 5000 years ago. In ancient Mesopotamia almost 1700 BC King Hammurabi introduced some laws for farmers, builders and innkeepers which showed that they would be prosecuted if they caused any death or major problem for the citizens. In old Rome senators grumbled about the failure of business to contribute sufficient taxes to fund their military campaigns. (www.brass.cf.ac.uk ) With the advent of industrialisation the impacts of the business on society assumed a new dimension. By the 1920s the world saw a new discussion about social responsibility of the business which was actually the beginning of the modern Corporate Social Responsibility movement. In March 2006 the European commission published its latest communication on CSR which clearly defines that the companies should recognise the social and environmental concerns in their business activities. The aim for this communication was to make Europe ‘pole of excellence ‘on CSR.Uk government also encouraged such activities and in the ‘global reporters surveys UK companies were rated the top 3 reporters. Almost 80 % of FTSE 100 companies report on social and environmental issues. (www.corporateRegister.com) 1.4 Project Objectives A large part of the project includes the discussion about the importance of the CSR to the businesses, Government, civil society and especially for the professional accountants who can play a very important role in respect of CSR reporting. It has been tried to achieve the following objective in the project. * What is CSR in reality with its true spirit * Importance of CSR in the current era * Stakeholders expectation from Corporate World * Role of professional Accountant * What the businesses are doing in this respect * How CSR can be developed * Is there any legislation exists or needed The debate on CSR is growing day by day but in reality a big part of the corporate world and society almost does not know the real meaning of the this term. Some recognise it as a report for public relation. Some say it is about to improve the business competitiveness. Some call it a good business practice. The other feels it is just a type of threat. CSR in reality is a framework of relations between corporate world and the rest of society both nationally and internationally. It is not the activities just for the big countries in the world but for all the companies exist in this world because people exist everywhere. CSR is good for long term business development as well as for wider society. The world has seen progress in every area and this thing has increased more concerns for the society. Thats why the partnership of society and business world is needed to deal with all the concerns. Government in this aspect ha a very important role to play to bound and encourage the corporate world to recognise its social responsibility and act positively. This task is not only the responsibility of one department ,company or community but participation is needed from every field of life including Governments, Corporate world, NGOs, Professional Accountants ,Professional bodies and Civil society. 1.5 Priorities So For CSR has gained more attention for all including media but on the other hand the real importance of the CSR is being neglected or going behind the scene in some way or other. Many organizations are using CSR as a tool to make money for their shareholders ignoring the other stakeholders of the business which is totally against the true spirit of CSR. The government and private bodies made some priorities in the past and started working on CSR. They precisely mentioned some principle to go along with these issues. For example U.K CSR department announced publically that it will highlight the importance of social and environmental responsibility, assist the involvement of all the small and medium sized companies in this respect. They further mentioned that they will favour the transparency of CSR reporting and aware the whole corporate not only in U.K but all over the world. To talk about the professionals who are considered responsible for reporting financial and social issues used to follow only a set of rules established by GAAP and other bodies. These rules and regulation do not seem to be helpful for the professional accountants to report social and environmental issues. The professional used to look into the past for reporting like historic cost, prudence etc and have ignored the changing trends of the world which has become the global village. Although management accounting deals with the removal of waste which is also a part of CSR yet there are so many things which the accountants are lacking. The accountants should know the reality that the standards only provide guideline and it is accountants who by using their own moral standards ethically can make the things bit better. In terms of the firms priorities for CSR, it seems that they are claiming more than taking practical steps and their priorities together with their practise are ambiguous. Although CSR reporting have become tradition in many companies but still they are lacking many aspects. It seems that they are looking after their own benefits only and not giving importance to other stakeholders .They seems to follow Friedmans idea that money belongs to shareholders only and they have to decide where to invest it. They are planning for short term ignoring long term. They do no consider this reality that by investing in social issues like community development, employees betterment , customer care, environment issue etc not only improves the reputation of the companies but develop the companies benefits in long term. But in spite of all the claims it seems that saying something and doing something practically are two separate things. One can find hundred and thousands of press releases about CSR but less practical steps can be found. It does not mean that nothing is being done on CSR but more needs to be done. Chapter 2 2. Literature review This Chapter will examine the academic literature on Corporate Social Responsibility. More specifically the review will focus upon what CSR in reality stands for, its importance, Rules and Regulation, what the companies are doing in respect of CSR, Professional Accountants Role and expectations of the stakeholders. CSR which has been used for business ethics, defined as tantamount to corporate philanthropy, and considered strictly as relating to environment policy has different meaning and importance for everyone. (McWilliams, Siegel, Wright, 2006) Through the power of collective action, the Global Compact seeks to advance responsible corporate citizenship so that business can be part of the solution to the challenges of globalization. In this way, the private sector in partnership with other social actors can help realize the Secretary-Generals vision: a more sustainable and inclusive global economy. (www.unglobalcompact.org) 2.1 The concept of CSR JCI believes that CSR is about what business can do not about what business must do. It is about opportunities not about obligations or new rules. (www.davidgrayson.net). The recent CSR concept was first found in the mid-twentieth when the focus was just on social issues like charity and Labour issues. But later the area of discussion widened and covered ecological issues as well. It included how business should take account of its economic, social and environment impacts in the way it operates- maximizing the benefits and minimizing the downsides. Corporate social responsibility means that a company or business is not only accountable to its shareholders but to all its stakeholders which include its customers, suppliers, employees, local communities, investors, environment, governments etc. CSR to a very large extent has been noticed a voluntary action with less legal requirements. 2.2 Importance of CSR The exploitation in the business world is as old as business world itself. Whether it was employees rights, communities inconvenience, environment, shareholders, customers, suppliers, creditors or debtors it has been obvious everywhere. But as the CSR ha gained a lot of attention, the world has become the global village now where the comments like ‘ Profit is only responsibility can not be accepted. (Husted, B.W. and Salazar, J., 2006). Where selected stakeholders like particular suppliers, creditors or shareholders can not be favoured by managers, where abuse of power by business can not exist, employees can not be exploited and society can not ignore the damage of the environment. The main reason for the awareness for all these things is CSR. One thing is sure that the pressure on business to play its role on social issues will continue to grow in future. In the last ten years the institution which worked hard within the global sphere of operation gained more respect, power, monetary benefits and influence as well. On the other hand the institutions like police, judiciary and scores of government institutions have been failed in doing so. But the pressure is growing day by day in this respect. The governments have admitted this thing that it can not change the whole world without the help of the people who are living in the world particularly the corporate world which is getting benefits from the society. So the government is in one way or another putting pressure on the businesses to contribute towards the social issues. On the other hand businesses have also come to known that for long term recognition and benefits, they have to be active in respect of CSR. They have to recognise the rights of their employees respect their suppliers, save the environment and contribute towards the other issues which exist in the society 2.3 Intangibles and CSR The importance of the intangibles can not be ignored as the new International Financial Reporting Standards (IFRS) stated that from 2005 all listed European companies must report acquired intangible assets. The intangible assets includes Brand value, goodwill etc. (www.csr.gov.uk). It is said that intangible assets are more important for a business than the tangible ones. CSR not only helps in building these assets but protects and expands them. For example the brand value of any business do not start form the beginning but retained afterwards with different CSR activities which may include Consumer specific activities, health and safety measures , Sponsoring community development programme, support for clean environment and so on. 2.4Competitiveness A business can be more competitive and successful as well by adopting CSR policies which is an edge for any company. For example a link between a business and customer give more information to the business about the needs and requirements of the customer. Ultimately this thing results in the business becoming more competitive in terms of product development. CRS also makes the businesses more efficient and competitive in respect of price by taking steps like minimizing waste .If the companies prefer to make the recyclable products, it can help on the one hand to reduce a danger for environment and on the other hand can help a lot to reduce the cost of the product which ultimately results in low price for the customer and more benefits for the businesses. 2.5 Different Approaches towards CSR Corporate social responsibility is one of those topics-like Manchester United and the New York Yankees- that raises passions both for and against. (Simon, 2005). Different approaches can be found about CSR which are contradictory. This part will examine some of the approaches available and analyze them. For many years, Milton Friedman (1962) has been known as the villain in the business and social literature. His notion, that business are owned by their shareholders and they have to decide about their money if they want to give it to the charity or not, has been criticized (Husted and Salazar, 2006).He further had an argument that CSR is indicative of self-serving Behaviour on the part of manager and reduces shareholders wealth (Abagail , Donald and Patrick 2006).But without going into details this idea seems to be true that how spending more on social issues will help to maximize the benefits of the businesses . The shareholders do not have any problem to spend a moderate amount on these types of issues. On the contrary, there are others who have totally different opinions. For example Jones says in his stakeholders theory that the firms which are loyal and honest to their stakeholders ultimately create incentives for their own firms. Some say that CSR is only used by some companies to get competitive advantages. (Abagail , Donald and Patrick 2006) Some are with the viewpoint that CSR is not about giving charity only but it is more than that. It is about helping the community, taking steps to save environment, taking care of the rights of employees, improving relationship with customers and about contributing towards other social issues. (www.mallenbaker.net) One thing is quite sure from the previous experiences that companies cannot maintain business success and shareholder value by maximising short-term profits and the importance of the CSR can not be ignored in the recent time. (Oketch, M. 2004). The companies should, therefore, should take part in the activities which allow them to get benefit in the long run, and contribute as much as possible to the community without making a loss. This will take them towards a win-win situation. 2.6 CSR and Poverty Reduction Because of the unfair distribution of the wealth, people in some countries do not have food to eat and water to drink while in some countries people have more than they need. Although poverty reduction and CSR do not seem to be connected with each other yet the social responsible business can contribute to reduce the poverty especially in developing countries. Creating Jobs, Training the people, addressing the issue of child labour, gender equality, health care, community development, higher minimum wage and better working place conditions are some of the steps under the roof of CSR which can help to reduce the poverty to a certain level. A proactive approach of corporate world, society, professionals and governments is needed towards CSR to reduce the poverty. 2.7 Professional Accountants role Scores of Professional accountant have already started taking steps to adopt the concept of CSR and ready to contribute towards a contemporary issues especially environment-being the most important currently. But they have been criticised usually for not unfolding the required information which the stakeholders are looking for. Their CSR reporting fails to be logical and does not produce comparable data on environmental issues, risks and uncertainties which can be relevant to the business current and future performance . The main objective of corporate reporting is to communicate economic measurement of the information about resources and performance that would be useful to users who have a right to this information. To fulfil this objective, corporate reports have to possess the following qualitative characteristics: relevance, reliability, comparability, objectivity and timeliness (Barry Elliot and Jamie Elliot, 2004). Accountants, who are actually considered responsible for reporting all the aspects, have been following set rules made by professional bodies and other authorities. These bodies have only provided basic rules which do not include the ultimate guidance on social and environmental issues. Furthermore accountants have been focusing on past only rather than dealing with present and future. For instance historic cost, prudence, representational faithfulness and so on have been their basic areas of interest. These concepts actually do not help when reporting social and environmental issues. After years of criticism both professional bodies and government worked out certain criterias about these issues. But in spite of the fact that accounting standards have some provisions and government has put some restriction, the accounting professionals need to take these new issues into consideration while reporting financial performance. The standards only provide basic guidelines to standardise the system globally and the whole world will be a better place if theory and practice is balanced for its betterment. The accounting professionals need to use their moral standards as well while reporting. 2.8 Governments role The role of the governments is very vital to improve the contribution of the business to the social development. According to many intellectual the basic thing which prompts any organization to play its responsible role in society is legislation in that particular area. There are laws which cover many areas like minimum wage, Health and safety and disclosure to investors but the governments have probably need to make some amendments in laws in the areas such as social and environment. Whereas on the other hand many opine that if the legislation regarding CSR is prepared, the businesses will only make efforts which the law requires but never more. At the moment many companies are doing their best voluntarily but the legislation can effect their motivation and they may step back. The governments have been facing two challenges. First how to engage more and more companies in CSR and secondly how to make the contribution of the companies better in terms of CSR. For the first challenge the government has made a set of rules and regulation for the companies to follow CSR and reviewed it action and polices across the board and made CSR a priority. For the second challenge the governments have been encouraging the roles of the companies which are doing their bets for the social issues. The governments can make corporate social responsibility better by providing best practice guidance, intelligent regulation and incentives to the companies where needed. Some suggestions of making a separate department for CSR have also come to the surface from many critics. They think that accountants are not supposed to deal with CSR especially social and environmental issues. 2.8.1 U.K Government U.K business world to some extent going in the right direction as the global Reports 2006 survey shows that U.K companies were rated the top three reporters (www.csr.gov.uk). ‘Since I became Minister for CSR in May 2002 we have seen rapid growth in Interest in the application and implications of CSR. What has impressed me most has been the level of creativity and enthusiasm brought to the subject from all quarters. Weve seen encouraging progress. Id like to highlight some significant recent developments and look at where we need to focus for the future. (www.csr.gov.uk) The government encourages companies to report on their CSR performance in different ways like: * Issued guidance on environment reporting * The ACCA sustainability reporting awards * Supported the global Reporting Initiative The U.K Government has brought the regulation up to date as well. From October 2007 Quoted companies must also disclose the information about employees, environment, social and communities matters. Company act 2006 also has shown some legislation in this respect. (www.corporateRegister.com) 2.8.2 European Union Role Like UK European commission also considers Corporate Social responsibility an important area and have already started working. In 2001 the European commission developed a strategy on CSR which resulted in the establishment of a Multi-Stakeholder forum on CSR in October 2002.In march 2006 European commission published its communication on CSR which states that CSR can make a significant contribution and make Europe a ‘ pole of exellance. During its presidency of EU in 2006, Finland held a conference with the name ‘ Corporate social responsibility policies promoting innovation and competitiveness which also emphasized on the importance of the Corporate Social Responsibility. (www.csr.gov.uk) 2.8.3 International Commitment In September 2006 a ‘world summit on sustainable development was arranged in Johannesburg where all participant committed to promote corporate responsibility and made a future line of work. Some critics, however, says that the government is trying to avoid its duties because it is just dependent on the NGOs. Governments are trying to push NGOs on the front foot instead of going forward themselves. It is true that governments are making efforts for the development of CSR but the main problem is practice. It has been observed in different surveys that the non-government organizations in the world are making more efforts and taking practical steps for the solutions of social issues than the governments and the Governments are lacking the implementation of the its theory . 2.9 Consumer and CSR To talk about the role of the general public, they have also a very important role to play. Sometime the companies want to be more efficient and wishes to make CSR Central to their corporate identity. For instance the Seventh Generation who are the suppliers of the chlorine-free toilet tissues and Ben Jerrys, who are the eco-friendly ice-cream maker, have not been responded well by the consumer. It seems that only minority of people are ready to pay premium prices for these responsible products. This type of behaviour from consumer can demoralise the companies or force them to limit their CSR activities. Some critics says that only consumer can not be blamed for not supporting CSR activities as it is the duty of the government that it should aware the general public about CSR. If a common consumer does not know what CSR is or how it can be supported, how consumer can encourage such activities. 2.10 NGOs and CSR NGOs and trade unions have been pointing their fingers at the international government bodies for their lack of commitment towards CSR. It is to some extent true that companies have been left alone with less guidance and little support from governments. It has been noticed that Non-government organizations have been working more actively than the governments. Whether they are social or environmental issues non- government organizations seems to be excelled. For instance in many parts of the world different charitable or non- profitable organizations are going ahead to the governments institutions, professionals, and corporate world. ActionAid , Amnesty International UK , Oxfam GB , Refugee Council , Saferworld , Save the Children UK and World Development Movement are some of the examples of the NGOs which are working for social and environmental issues and putting their best efforts without making any profit. 2.11 CSR in developing countries CSR aims both to improve the contribution of the business in society and maximize the benefits out of the business activity. The more CSR activities can be found in the richest countries than in the middle and low-income countries. The agenda of CSR is less visible in these countries. CSR actually offers opportunity to the governments, Private Sectors, Professional Accountants to bring changes in the current social system in these countries. Even the companies which are doing their businesses in the developed countries can do a lot in these countries by expanding their Corporate Social Responsibility practices to these countries. By doing this they can enlighten their image and get long term benefits as well. However over the past few years the governments, businesses NGOs and civil society have managed to some extent to adopt CSR agenda and have started doing something in the developing countries as well . For instance the countries like South Africa, China, India, Brazil and Philippines have started CSR movements in their respective countries. But it is the beginning and still lot to do in this regard. 2.12 Consequences in the absence of CSR The above mentioned discussion about CSR and its importance made one thing very clear that CSR has become essential both from the business an Social point of view. If the society, the accounting professionals, businesses and other academics in the financial field do not challenge these issues and stop being passive in order to meet the true purpose of their roles, the problems will continue to grow. As far as the businesses are concerned they make money while working in a society. If the society where they are working is strong enough in respect of money and can enjoy the basics needs of the life the economy will grow which will result in a prosperous Situation. If the companies are making money from the people, it is not strange to give some part of it back to the people in the form of facilitating them in different respects such as community development, helping the poor, Taking care the children, take care of the suppliers, customers, employees and contribute towards the solution of the environmental issues which is in reality their surroundings as well. It is said that to get love from some one you have to give it first. By doing all the efforts regarding CSR the companies actually enhance their image side by side other benefits for long term. In the absence of CSR business can make money but can not earn long term benefits and respect in the society in current situation. To talk about the professional accountant, it is obvious that they follow certain rules and regulations while reporting but they need to follow morality and ethics as well. The professional, of course, are the part of society and not the part of problems in society. As CSR has become a source of betterment for the society, they should take care of the social and environmental issues while reporting for the companies and should try to point the risks in future with regards to business side by side giving analysis of the past. If they just ignore the issues of the society, who knows they can be ignored by the society. Chapter 3 3. Methodology Knowledge is a series of inventive activities which applying models to unfold the reality (Watofsky, 1983) .This type of inventive process changes time to time and human beings observe the changes. But the models which human beings themselves recognise vary time to time. The method of case study has been adopted in the project which will itself answer many questions like ‘How, when and why. The procedure to go for case study is more explanatory and flexible than the other methods. Case study procedure is found suitable because it helps to understand the complex issues deeply, points out the problems during the procedure and suggests remedies as well. The Case studies of Sainsbury and Tesco in this project are carried out in order to know the current situation of CSR and its importance in corporate world in U.K. The reason for selecting Sainsbury and Tesco is that the both companies are the very successful and big names in the U.K, represents other business community and rivals as well. The project aims to observe the CSR importance by analyzing their intern