Three Ethic Models free essay sample

This essay will explain the three ethic models, which are the utilitarian model, moral rights model and justice model (Waddell et al. 2007, 166), the application of these ethic models pertaining to the case study, and which ethic model would be best referred to in deciding the course of action to take to solve the problem that has arisen due to the circumstances that happened due to the employers forcing minimum wage exemption of their employees. (Roberts 2013) Waddell et al. (2007, 164) suggests that ethics as how people or groups perceive decisions as right or wrong differently. An ethical decision made according to the utilitarian model is defined by the most benefit for the most number of individuals. (Waddell et al. 2007, 166) Jardins and McCall (1985, 368) suggest that to further understand the meaning of employee rights, one would look at what both the managers and employees would goods both parties are aiming for in an employment agreement. Both parties will have differing aims and strategies to create changes or benefits from and for the company, resulting in a conflict of interest. Gill 2003, 308) For instance, managers would set a target to maximize the profits of the company and â€Å"maintain the firm’s long-term growth and stability (Jardins and McCall 1985, 368); while employees may aim to gain benefits and have a comfortable life, which is obtained by receiving at least minimum pay, or even â€Å"higher wages†. (Jardins and McCall 1985, 368) Managers have the responsibility to analyze the situation carefully, and make a decision that would benefits the highest number of stakeholders, i. . the employees. (Waddell et. Al 2007, 166) If wage rates were to be increased, the company would make lower profits. (Jardins and McCall 1985, 368) Wage increments would add to the production costs, so customers would not want to purchase the products if they become too expensive, therefore decreasing profits ove r time. Granting benefits could potentially â€Å"threaten long-term stability† in the long run. (Jardins and McCall 1985, 368) Suppose the manager decides to reject the employees’ requests and demand. In which case, the company’s profits and stability will be sustained, customers are kept happy with low product costs, but the employees will barely survive on low wages, even more so if they are receiving less than minimum wage. A ethical decision made according to the moral rights model is a decision made on a basis that it preserves and conserves the basic human rights and privileges of the individuals as best as possible. (Waddell et al. 2007, 166) People are morally responsible to ensure that each other are able to have a life that is minimally good. Jeurissen 2007, 3) Stakeholders make up the organization, so it is important to know and understand their interests in the company. (Jeurissen 2007, 3) Takemura (2009, 27) stated that the United States’ delegate support that people have to respect the rights of objectors, so ensuring minimum wage is the highest priority. Dealing under the Fair Trade standards means that companies must treat its stakeholders in a fair a nd just manner, with employers granting its employees their workers’ rights, such as minimum wages, good safety standards, and proper housing. Fair Trade International 2013) For the protection of their rights, every worker has the right to affiliation with trade unions. (Kallstrom and Eide 1999, 489) Trade unions exist for the purpose of maintaining or improving the conditions of their employment. (Webb and Webb 1920, 28) Under the moral rights model, managers should take the course of action that best maintains the rights and principles of the organization’s stakeholders. (Waddell et al. 2007, 166) For instance, any course of action taken that has a great negative impact on a stakeholder would be considered unethical. Waddell et al. 2007, 166) Hence, trade unions will strive to uphold the rights of the employees, while managers cannot implement the minimum wage exemption without the consent of the workers. (Roberts 2013) Since the workers did not give their consent, t hey have the right to receive nothing less minimum wages. (Roberts 2013) The justice model defines decisions made that distribute both negative and positive outcomes among stakeholders in a fair and impartial manner as an ethical decision. (Waddell et al. 2007, 166) A right is usually nothing more than a claim or demand, unless there is a tool that enables the implementation of the right or is built into the â€Å"institutional structure†. (Halstead and Pike 2006, 29) Rights have been constituted as the best way to maintaining the â€Å"just resolution of conflict and general human well-being†, and is recognized by the law. (Halstead and Pike 2006, 29) The right to minimum wages is a socio-economic right. (Jeurissen 2007, 3) Jeurissen (2007, 3) stated that rights are requisite when it comes to individuals cooperating within in a corporate organization. There are several examples of socio-economic rights, such as legislation and collective labour agreements, a category of rights in which the right to minimum wage is included. Every individual is able to exercise their rights, as resolution by the law. (Opsahl and Dimitrijevic 1999, 633) The resolution was made so that rights could be recognized and respected, in order for justice to be possible, should any of these rights be violated or disrespected by the relevant authorities. (Opsahl and Dimitrijevic 1999, 633) Rights should not be restricted in order to have social equilibrium within an organization. Opsahl and Dimitrijevic 1999, 634) Furthermore, â€Å"a justice approach to the minimum wage would enable us to consider our values†. (Levin-Waldman 2000, 43) A manager referring to the justice ethic model should consider that rights are recognized by the law, and therefore should abide by the law by respecting the employees’ rights; otherwise the governmental authoriti es would have to take action on the manager. Based on the analysis of all three ethic models, the best ethic model to apply to the case study is as per the thesis statement, which is the moral rights ethic model. The workers of the Nike factories in Indonesia should be allowed their minimum wage. As stated earlier, minimum wages are a fundamental right of an individual. The activist Jim Keady also stated that forcing minimum wage exemption on workers is a â€Å"clear violation of Nike’s code of conduct. † (Roberts 2013) Also, the workers should be able to enjoy at least minimum comfortable living conditions, as well as be protected from harsh treatment in the workplace. The manager of Nike should recognize and respect the rights of the workers and not force the exemption of minimum wage upon them. The management could perceive the company to lose some of its customers, and potentially be at a financial loss in the long-run. On the other hand, the trade unions and activists are satisfied that their principles and values are being upheld, and the workers’ rights are protected. Indeed, Employees should be treated fairly and their rights should be upheld. People are morally responsible to ensure that each other are able to have a life that is minimally good. (Jeurissen 2007, 3) Stakeholders make up the organization, so it is important to know and understand their interests in the company. Jeurissen 2007, 3) In which case, the workers can be considered important stakeholders in the organization, so it is unethical to enforce a minimum wage exemption against their will. Should the manager be proven guilty of forcing employees to sign a contract implementing the exemption of minimum wages, he or she should question their values as to whether or not their actions adhere to Nike ’s claims that they â€Å"care about the welfare of their workers† and â€Å"want to see them have decent lives†. In short, the manager should respect the employees’ right to minimum wage. Reference List Des Jardins, Joseph R. and John J. McCall. 1985. â€Å"A defense of employee rights. † Journal of Business Ethics 4(5): 367-376. doi: 10. 1007/BF02388589 Gill, Roger. 2003. â€Å"Change management or change leadership? † Journal of Change Management 3(4): 307-318. http://edocs. library. curtin. edu. au/eres_display. cgi? url=DC60118593. pdfamp;copyright=1 Jeurissen, Ronald, eds. 2007. Ethics amp; Business. Netherlands: Van Gorcum. Kallstrom, Kent and Asbjern Eide. 1999. â€Å"Article 23. † In The Universal Declaration of Human Rights, edited by Gudmundur Alfredsson and Asbjern Eide, 489-510. Netherlands: Martinus Nijhoff Publishers. Levin-Waldman, Oren M. 2000. Minimum Wage and Justice? Review of Social Economy 58(1): 43-62. doi: 10. 1080/003467600363101 Opsahl, Torkel and Vojin Dimitrijevic. 1999. â€Å"Article 29. † In The Universal Declaration of Human Rights: A Common Standard of Achievement, edited by Gudmundur Alfredsson and Asbjern Eide, 489-510. Netherlands: Martinus Nijhoff Publishers. Roberts, George. 2013. ABC News. Nike workers claim military paid to intimidate them. Accessed March 19, http://www. abc. et. au/news/2013-01-15/nike-accused-of-using-military-to-intimidate-factory-workers/4465058. Takemura, Hitomi. 2009. International Human Right to Conscientious Objection to Military Service and Individual Duties to Disobey Manifestly Illegal Orders. Berlin, Germany: Springer. Waddell, Dianne, Jennifer Devine, Gareth R. Jones, and Jennifer M. George. 2007. Contemporary Management. North Ryde, NSW: McGraw-Hill Australia Pty Limited. Webb, Sidney and Beatr ice Webb. 1920. History of Trade Unionism. London: Longmans and Co.

The Concept of Integrated Reporting-Free-Samples for Students

Question: Discuss about the Financial Sustainability Integrated Reporting. Answer: Introduction: Corporate governance is crucial for every organization. In the given case, corporate governance has been analyzed. Ms Serrah was interested to do a course in integrated reporting but due to some issues, she has moved on and didnt appear in the course. Now in this case, she has shown her willingness to know more about integrated reporting and corporate governance. In this report, the main study has been done over the integrated reporting. The origin of integrated origin is in corporate governance. It assists the organization in enhancing the ability of the company in managing the value of the organization in short term, medium term and long term. The corporate governance is an internal system which contains the process, procedure, people and various strategies that serve the needs and requirements of the stakeholders as well as shareholders by managing, directing and controlling the activities by the top level management of the company along with savvy, integrity and objectivity of the company. The main goal of this report is to analyze and explain the importance, relationship and concepts of the integrated reporting. Further, various other concept of the integrated reporting has also been analyzed to enlighten the concept of integrated reporting for Ms Serrah. Corporate governance: Corporate governance, corporate reporting, responsibility and integrated reporting are the significant terms which have been used in an international business to manage the business. The main motive behind enhancing these terms is the financial crisis and the various problems in the market. The enhancement incidence behind integrated reporting is of accounting scandals and environmental disaster (Eccles Krzus, 2010). Further, business concepts are quite complex and thus it is required for the businesses to manage and maintain the corporate reporting. The concept of corporate reporting makes it simple for the business to enlarge the business. Earlier, the financial reporting used to be enough for the international business to manage and analyze the performance and the position in the market. But now the market has been complex and with the complexity, various problems have also been enhanced in the market (Jensen Berg, 2012). So, the concept of integrated reporting would be useful for the company to manage all the complexity and the problems in the organization. Firstly, the concept of integrated reporting depict that the performance of an international company bases over various financial and non-financial factors. For analyzing the better performance of the company, it becomes important for the management of the company to relate all these aspects and the variables with the help of the integrated reporting to make a better study and decision (Frias?Aceituno, Rodriguez?Ariza Garcia?Sanchez, 2013). Interpreted reporting connects governance, financial, non financial, remuneration, social, environmental and economical factors of a company. The concept of integrated reporting could also be analyzed through the definition that this concept follows the targets and strategies of the company to set the business. Literature review: The concept of integrated reporting could be understood more briefly through conducting a study over various articles, study and magazine. Currently, entire corporate scandals have been taken place due to corporate scandals and the insufficient control system over the business. This all has impacted the policies and corporate governance power of the company. Basically corporate governance arises because of conflicts among two parties of the company and their interest. The associated parties are managers of the company and the shareholders of the company. de Villiers, Rinaldi Unerman, (2014) has defined that the corporate governance is n internal system which contains the process, procedure, people and various strategies that serves the needs and requirements of the stakeholders as well as shareholders by managing, directing and controlling the activities by the top level management of the company along with savvy, integrity and objectivity of the company (Adams Simnett, 2011). Further, various organizations and the corporate governance department of various countries have explained that the corporate governance is a set of companionship among the management of the company, board of directors, shareholders of the company and the stakeholders of the company. Further, Eccles Saltzman, (2011) has explained in his study that corporate governance explains the various significant issues which manages and integrates the social, economical and environmental values and the business operations of the company. According to the Flower (2015), it is required for every organization to manage and maintain the position of the corporate governance in an organization. Corporate governance must be disclosed by the every organization on the aspect of politics, risk, social values, stakeholders perspective etc. to manage the diversity in the organization. Corporate governance is a critical aspect of an organization. Nowadays, the principle of integrated reporting has been more complex with the increased diversity and competition in the market. Current changes into the corporate governance and integrated reporting have been driven changes into the global level (Abeysekera, 2013). Currently corporate governance has been managed and arose by the companies to reduce the level of complexity. Ruggie (2011) has depicted in a study depict the corporate governance is a sign of modern technology and changes in an organization. More, Admas (2015), has briefed in his study that corporate governance explains the various significant issues which manages and integrates the social, economical and environmental values and the business operations of the company. Integrated reporting is suitable for a company for a short term, long term and medium term for a business. It assists the company to manage and administer the various policies and the complexity in the operations of a business (Cheng et al, 2014). Integrated reporting explains about the information of an organization in context of financial and non financial term. It also expresses about the performance, strategy, prospects and governance which reflects the commercial, social and environmental context in which the corporate governance performs. This concept offers the concise and clear picture about the organization. This concept creates and enhances the value of the company in future (Suter, Oelke, Adair Armitage, 2009). An international committee has also been set by the international organization community. This organizational committee evaluates the corporate governance and integrated reporting of an organization and takes further steps accordingly. More, the concept of integrated reporting depict that the performance of an international company bases over various financial and non-financial factors (Cheng et al, 2014). For analyzing the better performance of the company, it becomes important for the management of the company to relate all these aspects and the variables with the help of the integrated reporting to make a better study and decision (Busco, 2014). According to the Admas (2015), it is required for every organization to manage and maintain the position of the corporate governance in an organization. Current changes into the corporate governance and integrated reporting have been driven changes into the global level. Interpreted reporting connects governance, financial, non financial, remuneration, social, environmental and economical factors of a company (de Villiers, Rinaldi Unerman, 2014). The concept of integrated reporting could also be analyzed through the definition that this concept follows the targets and strategies of the company to set the business. Further, it has been explained by Dumitru, Glavan, Gorgan Dumitru, 2013) that Corporate governance, corporate reporting, responsibility and integrated reporting are the significant terms which have been used in an international business to manage the business. Moreover, a study of Azapagic, (2003) express that the main motive behind enhancing Corporate governance and responsibility and integrated reporting are the financial crisis and the various problems in the market. Further, it has been added by Daub (2007) that the enhancement incidence behind integrated reporting is of accounting scandals and environmental disaster. Further, business concepts are quite complex and thus it is required for the businesses to manage and maintain the corporate reporting (Schaltegger Wagner, 2006). The concept of corporate reporting makes it simple for the business to enlarge the business. Jensen Berg, (2012) has depicted into his study that in ancient times, financial reporting was quite enough for the companies which are performing their business in the international market, to manage and analyze the performance and the position in the market. But now the market has been complex and with the complexity, various problems have also been enhanced in the market. Further, as a conclusive study, it has been expressed by OECD (2017) that the concept of integrated reporting would be useful for the company to manage all the complexity and the problems in the organization. Further, according to the study of Burritt, Hahn Schaltegger, (2002), it has been found that the integrated reporting is a process which has been founded by the organization on the perspective of integrated thinking that outcomes in a periodic report of integrated system by a company about the creation of value over time, communication and other related factors. More, it has also been defined that the integrated reporting is an integrated representation and holistic of the companys performance in terms of responsibility as well as sustainability and finance of the company. Corporate governance as integrated reports part: Because, nowadays many companies, governments and the stakeholders have already known the significance of social, environmental, governance information as a huge part of annual report which is needed by the organization. Integrated reporting is the main part which offers stakeholders, government and the management of the company about the full picture of structured around, performance and business model, strategic objective of organization which includes financial and non financial information of the company. According to the Schaltegger Wagner, (2006), an integrated reporting is the summary of communication about the governance, strategy, policy, prospects, performance in concern of external environment of the company to lead the value creation in short term, long term and medium term of the business. In different words, the concept of integrated reporting is a significant document which communicates with the companies, governments and the stakeholders about the current position of the company and the governance, strategy, policy, prospects, performance of the company. This report expresses the stakeholders about the value creation story of the organization and policies in an understandable manner. Thus, the reports of integrated reporting depict about the activities, risks, abilities and opportunities of the company which has been grabbed by the company or could be grabbed by the company in near future (Enquist, Johnson Skln, 2006). It has been suggested that the main documents of the company and its communication level is integrated reporting. It has been suggested that the most significant factors and guiding principles which refers to the information which is not correct. Following are some of the elements of the corporate governance: Business model and organizational overview: This system assists the organization to analyze that how the sustainable value could be created in long, short and medium term? Including risk, operating context and opportunities: This system assists the organization to analyze that what could be the associated risk, opportunities and the operating context of the company in order to manage and enhance the operations and the performance of the company? (IIRC, 2013) Strategy and strategic objective to achieve the objectives: This system assists the organization to analyze that what are the objectives and what could be the strategies to achieve that goals of the company in order to manage and enhance the operations and the performance of the company? Future outlook: This system assists the organization to analyze that what are the opportunities, strategies, threats, challenges, uncertainties and other aspects of the company in order to manage and enhance the performance of the company? Performance: This system assists the organization to analyze that what could be the factors in an organization which could enhance the performance of a company? (O'Donovan. 2003). Governance and remuneration: This system assists the organization to analyze about various policies and governance structure of an organization in order to manage and enhance the operations and the performance of the company? The above details depict that various concepts, performance, position, Performa, profitability position etc of the company which focuses over the demands and the corporate governance of the company. It enhances the organization to maintain and manage the full picture of structured around, performance and business model, strategic objective of organization which includes financial and non financial information of the company. Relationship between integrated reporting and corporate governance: The companies want to make sustainable values in order to enhance the financial values and non financial values of the company which is required by the business to manage the values for stakeholders and for the society to present and offer information to the stakeholders (IIRC, 2013). Corporate governance is a part of the integrated reports of the company which is developed by the organization in order to manage and rebuild the faith of the stakeholders and to manage the feelings of interest of managers in line with owners interest. Basically, the most important principles of the corporate governance are: Fairness Responsibility Transparency Accountability The above factors depict that corporate governance mainly stand up over fairness, transparency, accountability and fairness of the corporation. Accountability is a principle which emphasize over the responsibility of the business and its impact over the environment. Further, it has been found that following are some of the guiding principles of corporate governance: Future orientation Connectivity of information Strategic focus Stakeholder and responsiveness inclusiveness Reliability Materiality Conciseness (IIRC, 2011) The research methodology which has been used to describe the companionship corporate governance and integrated reporting are empirical analysis of the content and structure of published reports of various public companies. Integrated reporting is suitable for a company for a short term, long term and medium term for a business. It assists the company to manage and administer the various policies and the complexity in the operations of a business. The corporate governance is an internal system which contains the process, procedure, people and various strategies that serve the needs and requirements of the stakeholders as well as shareholders by managing, directing and controlling the activities by the top level management of the company along with savvy, integrity and objectivity of the company. Following is the relationship structure of integrated reporting ad corporate governance:(O'Donovan. 2003) Firstly, the concept of integrates reporting is lied over the integrated reporting and thinking which promotes the internal process for understand the interest and needs of different stakeholders/ investors. The organizations which assist the integrated documents for reporting are quite good to communicate the global performance of the company. Further, it also connects the financial information and non financial information of a company which includes those factors which focuses towards the future, embedded in integrated reporting could enhance corporate governance (OECD, 2017). Further, it has been explained by Admas (2015) that Corporate governance, corporate reporting, responsibility and integrated reporting are the significant terms which have been used in an international business to manage the business. Moreover, a study of Daub (2007) express that the main motive behind enhancing Corporate governance and responsibility and integrated reporting are the financial crisis and the various problems in the market. Further, it has been added by Azapagic, (2003) that the enhancement incidence behind integrated reporting is of accounting scandals and environmental disaster. Further, business concepts are quite complex and thus it is required for the businesses to manage and maintain the corporate reporting. The concept of corporate reporting makes it simple for the business to enlarge the business. Further, it has also been analyzed that the main focuses of the company is in integrated reporting as integrated reporting is the main part which offers stakeholders, government and the management of the company about the full picture of structured around, performance and business model, strategic objective of organization which includes financial and non financial information of the company. According to the Eccles, Krzus, Rogers Serafeim, (2012), an integrated reporting is the summary of communication about the governance, strategy, policy, prospects, performance in concern of external environment of the company to lead the value creation in short term, long term and medium term of the business. Further, it has been found through the study of Busco (2014) that in ancient times, financial reporting was quite enough for the companies which are performing their business in the international market, to manage and analyze the performance and the position in the market. But now the market has been complex and with the complexity, various problems have also been enhanced in the market (Cheng et al, 2014). It assists the company to manage and administer the various policies and the complexity in the operations of a business. Conclusion: Through the above study, it has been found that the various changes have taken place into the position of corporate governance. Because, nowadays many companies, governments and the stakeholders have already known the significance of social, environmental, governance information as a huge part of annual report which is needed by the organization. Integrated reporting and corporate governance is the main part which offers stakeholders, government and the management of the company about the full picture of structured around, performance and business model, strategic objective of organization which includes financial and non financial information of the company. An integrated reporting is the summary of communication about the governance, strategy, policy, prospects, performance in concern of external environment of the company to lead the value creation in short term, long term and medium term of the business. In ancient times, financial reporting was quite enough for the companies which are performing their business in the international market, to manage and analyze the performance and the position in the market. But now the market has been complex and with the complexity, various problems have also been enhanced in the market. It assists the company to manage and administer the various policies and the complexity in the operations of a business. The origin of integrated origin is in corporate governance. It assists the organization in enhancing the ability of the company in managing the value of the organization in short term, medium term and long term. References: Abeysekera, I. (2013). A template for integrated reporting.Journal of Intellectual Capital,14(2), 227-245. Adams, C. (2015).Understanding integrated reporting: The concise guide to integrated thinking and the future of corporate reporting. Do Sustainability. Adams, S., Simnett, R. (2011). Integrated Reporting: An opportunity for Australia's not?for?profit sector.Australian Accounting Review,21(3), 292-301. Azapagic, A. (2003). Systems approach to corporate sustainability: a general management framework.Process Safety and Environmental Protection,81(5), 303-316. Burritt, R. L., Hahn, T., Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accountingLinks between business actors and environmental management accounting tools.Australian Accounting Review,12(27), 39-50. Busco, C. A. (2014).Integrated reporting. Springer,. Cheng, M., Green, W., Conradie, P., Konishi, N., Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities.Journal of International Financial Management Accounting,25(1), 90-119. Cheng, M., Green, W., Conradie, P., Konishi, N., Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities.Journal of International Financial Management Accounting,25(1), 90-119. Daub, C. H. (2007). Assessing the quality of sustainability reporting: an alternative methodological approach.Journal of Cleaner Production,15(1), 75-85. de Villiers, C., Rinaldi, L., Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research.Accounting, Auditing Accountability Journal,27(7), 1042-1067. Dumitru, M., Glavan, M. E., Gorgan, C., Dumitru, V. F. (2013). International integrated reporting framework: a case study in the software industry.Annales Universitatis Apulensis: Series Oeconomica,15(1), 24. Eccles, R. G., Krzus, M. P. (2010).One report: Integrated reporting for a sustainable strategy. John Wiley Sons. Eccles, R. G., Saltzman, D. (2011). Achieving sustainability through integrated reporting.Stanf Soc Innov Rev Summer,59. Eccles, R. G., Krzus, M. P., Rogers, J., Serafeim, G. (2012). The need for sector?specific materiality and sustainability reporting standards.Journal of Applied Corporate Finance,24(2), 65-71. Enquist, B., Johnson, M. Skln, P., (2006), Adoption of Corporate Social Responsibility Incorporating a Stakeholder Perspective, Qualitative Research in Accounting and Management, (3), 188-207. Flower, J. (2015). The international integrated reporting council: a story of failure.Critical Perspectives on Accounting,27, 1-17. Frias?Aceituno, J. V., Rodriguez?Ariza, L., Garcia?Sanchez, I. M. (2013). The role of the board in the dissemination of integrated corporate social reporting.Corporate Social Responsibility and Environmental Management,20(4), 219-233. IIRC (2011). Towards integrated reporting communicating value in the 21st century. Availabe online at : https://integratedreporting.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf [Accessed 28 November 2017] IIRC (2013). Consultation draft of the international framework. Available online at: https://integratedreporting.org/wp-content/uploads/2013/03/Consultation-Draft-of-theInternationalIRFramework.pdf [Accessed 28 November 2017] Jensen, J. C., Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach.Business Strategy and the Environment,21(5), 299-316. O'Donovan. G., (2003), Change Management - A Board Culture of Corporate Governance, Mondaq Business Briefing. OECD, (2017). Principles of Corporate Governance (Paris: OECD, 2004), available online at: www.oecd.org/daf/corporateaffairs/principles/text. [Accessed 28 November 2017] Ruggie, J. (2011). Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and other Business Enterprises: Guiding Principles on Business and Human Rights: Implementing the United Nations Protect, Respect and RemedyFramework.Netherlands Quarterly of Human Rights,29(2), 224-253. Schaltegger, S., Wagner, M. (2006). Integrative management of sustainability performance, measurement and reporting.International Journal of Accounting, Auditing and Performance Evaluation,3(1), 1-19. Suter, E., Oelke, N. D., Adair, C. E., Armitage, G. D. (2009). Ten key principles for successful health systems integration.Healthcare quarterly (Toronto, Ont.),13(Spec No), 16.

Sun Also Rises Appreciation Essay Example For Students

Sun Also Rises Appreciation Essay Sun Also Rises AppreciationI cannot express to you how glad I am that I am taking this class. I amthoroughly enjoying Hemingway. The Sun Also Rises is one of the best books Iveread in quite a long time. For a while there, I was, for God knows what reason,taking Physics and Chemistry and Biology. It is really an adventure to be backwith books and words and reading. I am also amazed that I never could read moreof Him when it wasnt an assignment. And how is it that when I am told to writea 3-5 page essay I can only come through with two-and-a-half, but aone-page response always wants to be twenty pages long?] I finishedreading SAR around ten oclock tonight. I could have taken it all in one biggulp when I began a week ago, but I couldnt do that. It wanted me to bring itout slowly, so I often found myself reading five or ten pages and laying itaside to absorb without engulfing. A man gets used to reading Star Wars and pulpfiction and New York Times Bestsellers and forgets what literature is until itslaps him in the face. This book was written, not churned out or word-processed. We will write a custom essay on Sun Also Rises Appreciation specifically for you for only $16.38 $13.9/page Order now Again, I thoroughly enjoyed reading. I never noticed it until it was brought upin class, maybe because it wasnt a point for me in In Our Time, but He doesntoften enough credit quotations with, ,he said, or, ,saidBrett, or, ,Bill replied. In SAR it stood and called attentionto itself. I wasnt particularly bothered by His not telling me who said what,but it was verypointed. I first noticed around the hundredth page or so. ThenI realized I couldnt keep track of who was speaking. By not dwelling on it,though, sort of (hate to say this) accepting it, I managed to assign speech towhomever I felt was speaking. Gradually I came to enjoy it, in another plane ofreading, figuring out from whom words were originating. To not notice it, as ifit were one of those annoying 3-D posters that you cant see until you make aconcerted effort not to try and see, became simple much like those 3-Dpictures are once you know what not to look for. (I abhor ending sentences withprepositions) His not telling was heightening to the story. It made thingscome even more alive. As a conversation that youre hearing at a nearby table ina restaurant, the exchanges flowed, with me as a more passive reader than in astory written to be read instead of lived. It has always been troubling for meto read a book with the knowledge that there are things I am supposed to becatching, but not quite. The fish in the pools and the allegory and analogy andsymbolism arent fond of me. Trying to see that the bull-fighters and theirpurity or lack and how it relates to Him as a writer surrounded by a universe ofnew fiction printed for the masses, that is all fine and well. The shortsentences, the lack of qualifying, he saids and she saidsand such, the tragedy of his love for Brett, those are the things I enjoyreading. Those are the reasons I read and the reasons a man like Him writes. There are stranger things, Horatioor something like that. I believe PaulSimon read Hemingway at some point in his life. It is a good book. I wassurprised that more was not given to the bulls. The entire story was leading toit, and then it was done and they were gone. Very powerful they were butfleeting. I want to go now, of course, to Pamplona, as Im sure everyone whoreads does after finishing. It is probably terible now with touristas and Cokeand Nike all around, but I bet still beautiful. A man was killed this year, didyou know?

How to Prepare For a Sample Physician Assistant Essay

How to Prepare For a Sample Physician Assistant EssayA sample physician assistant essay is a very important part of preparing for the PHA exam. It helps prepare you for what is ahead. You may be wondering what kind of sample essay to prepare. You have a few different options to choose from.In order to prepare for a physician assistant essay, you need to spend some time researching the profession. You should take advantage of the numerous resources available to you, both on the internet and off it. There are also various guidebooks that can give you an overview of the procedures and the required skills for passing the PHAs. If you have any questions, you should ask them to your instructor or a guidance counselor.One writing sample that you can use is a student paper that has already been designed. This can help you focus on the writing of an essay. Writing an essay is difficult because it is very detailed and you need to make sure that everything is lined up properly. Take the time to learn how to be concise when you are writing a doctor assistant essay.Another good way to prepare for a doctor assistant essay is to read your research materials and decide which essay you would like to write. You want to focus on what type of information you would like to relay to your students. Some examples include information about a patient, a process, and the benefits of doing a procedure or having one done. The essay should also be formatted in a way that is appealing to the reader. It should make a good impression on them and you will make many other people who will be able to gain from your words.The writing sample for the PHAs usually has a certain format to follow. This is because the format is common among all the health professions, even those that are not medical. As you start to work on the sample, make sure that youare not forgetting any key information that you need to get across. Keep in mind that this sample has already been pre-written and that everything is wri tten in this format. You want to make sure that you are well prepared, however.As you are doing the research for the essay, you will find out that there are many resources that can help you. You should take advantage of these resources so that you will be prepared for the exam. Take the time to look at the course syllabus and make sure that you are familiar with it before you start to write the essay. Even if you cannot write in the syllabus format, you should find a resource that you can use that is written in a format that you can understand.Once you are ready to begin the essay, make sure that you understand the rules and requirements of the format before you begin. You want to make sure that your readers understand what they are getting from your words. Make sure that you know how to summarize the key points that you want to convey to your readers. The last thing that you want to do is to have a hard time in the middle of your essay.A sample physician assistant essay is the firs t step to prepare for the PHAs. You can spend time researching your topic and coming up with a good idea for the essay. You can then review your topic and come up with a good outline. Finally, take the time to practice your work and write a good, concise essay.

Essay on Immigrant Minors and Child Protective Services

Essay on Immigrant Minors and Child Protective Services Essay on Immigrant Minors and Child Protective Services Essay on Immigrant Minors and Child Protective ServicesThis paper discusses the role of child protective services in the life of immigrant minors who face abuse and neglect caused by their parents. Immigrant minors encounter considerable challenges because of the long-term adaptation in the new country. As parents are considered to be the primary caretakers of their children, they should bear responsibility for the development of them. Unfortunately, in many immigrant families, parents are maltreating their children. The professionals of child protective services are focused on providing protection from any negative factors that may cause damage to immigrant minors’ psychological, emotional and developmental well-being. The U.S. law guarantees protection from negative effects of environment and personal experiences, including child abuse and neglect.Introduction  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Children of immigration face considerable challenges in the new country because of the long-term adaptation. Parents are considered to be the primary caretakers of their children. In many immigrant families, â€Å"parents are maltreating their children† (Lansford et al., 2009, p. 297). Children should be protected from any negative factors that may cause damage to their psychological, emotional and developmental well-being. The U.S. law guarantees protection from negative effects of environment and personal experiences, including child abuse and neglect. Child protective services (CPS) are an effective system of intervention of child abuse and neglect in the USA. The major goal of the CPS is to use the proper strategies in order keep the child in safety, and if the child is at risk in his /her home, to develop an effective plan to solve the existing problems. Immigrant children need support and protection. According to the CPS experts, â€Å"cultural competency with immigrant children and their families requires not just learning about culture, but also having an understanding of the process of migration, the reasons families migrate, and the process of acculturation and related family or marital stressors† (U.S. Department of Health and Human Services, Official Website, 2014). Child protective services help immigrant minors to achieve cultural competence through effective practices.Child protective services: background information  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Child protective services (CPS) is a governmental agency specially developed to address the issues of child abuse and neglect. The responds provided by the child protective services agency are based on the established laws. This organization can be found practically in all states of the USA. Some organizations in the field of child protection are aimed at addressing family-centered issues, e.g. Department of Children Family Services and Department of Social Services.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The CPS activity is focused on the established laws, including Child Abuse Prevention and Treatment Act, Indian Child Welfare Act, Multi-Ethnic Placement Act, Adoption and Safe Families Act and other laws and regulations. Special attention is paid to the issues of child abuse and neglect, family violence, etc.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The history of child protection services is long. In the U.S., child protection had been included in social justice reform, which was launched in the 1800s (McDaniel Lescher, 2004, p. 32). The story of Mary Ellen Wilson was one of the first cases of child abuse that received wide publicity in the U.S. in 1875. The young girl who was abused by her caregivers involved public concerns. The concerned citizens wanted to help the child through the involvement of various organizations in New York City that provided various social services. As a result, legal assistance was obtained from American Society for Prevention of Cruelty to Animals (ASPCA) (McDaniel Lescher, 2004).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Since that time, the scope of child protective services has increased. Due to the rapid growth of various types of child protective services, as well as the significant effects of various interventions in this field, healthy environment was created to produce accountability in decisions and actions taken by the organizations and general public (Klein-Rothschild Brittain, 2004, p. 494). Today a wide range of child protective services and interventions are aimed at making a difference, providing safety for children (McDaniel Lescher, 2004).   The CPS agents use the proper skills and abilities to enhance the well-being of children of different age groups, including immigrant minors.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Actually, child welfare laws and policies developed and implemented in the USA and other countries help immigrant children exposed to domestic violence, no matter what country their parents have arrived from (Klein- Rothschild Brittain, 2004; Song, 2004).Today the professionals of child protective services thoroughly investigate all causal factors that lead to child abuse and neglect. The police have adopted to provide mandatory reporting procedures for any type of domestic violence that encounter in immigrant families. Besides, child protective services agents protect children from witnessing domestic violence (Song, 2004).  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In general, the current rate of immigration requires effective child protective services initiatives and procedures. Many immigrant families move to the USA and other countries knowing nothing about the laws and regulations. The professionals of child protective services use the proper strategies to better understand the etiology of immigrant minors’ maltreatment. According to researchers, there are several predicting factors that can give explanation to child abuse and neglect by immigrant parents (Alaggia Maiter, 2013).   These factors include:Parent-related factors, such as the history of child abuse, personality traits, various psychological resources, etc. (Alaggia Maiter, 2013)Child-related factors, such as age of a child, some problems with physical health of a child, behavior patterns, personality type and temperament, etc.The effectiveness of community and social support networksNegative environmental factors that may create negative conditions, resulting in child abuse (Alaggia Maiter, 2013, p. 250).The professionals of child protective services take the above mentioned factors into consideration in order to find the most appropriate approaches to solving the existing problems. To have a better understanding of the strengths of immigrant families, child protective services are focused on the cultural aspects of each family. The professionals of child protective services realize that for immigrant families, â€Å"these so-called risk factors may be exacerbated by the process of migrati on and the associated psychological distress and settlement struggles that may arise† (Alaggia Maiter, 2013, p. 249). Undoubtedly, migration leads to serious psychological problems that may result in child maltreatment. The attitudes of immigrant parents toward their child’s obedience and corporal punishment may vary. The knowledge of existing cultural factors helps to better understand child abuse and neglect in immigrant families (Alaggia Maiter, 2013). According to researchers, â€Å"different families from a particular ethno-cultural group or from an immigrant group will exhibit differential behaviors, depending on their niche within this ecological framework†(Alaggia Maiter, 2013, p. 249).Essay on Immigrant Minors and Child Protective Services part 2

Diplomatic Role of Residual US Forces in Iraq Essay

Diplomatic Role of Residual US Forces in Iraq - Essay Example he revenue end up being used in making the situation better rather than being utilized in development projects like improving the infrastructure hence pulling the countries development downwards. The political situation in Iraq has affected the gulf cooperation council (GCC) countries for instance Kuwait, Oman, Saudi Arabia, Qatar, UEA and Bahrain. The situation in Iraq has however been improved to some extent through the intervention of various groups that are all aimed at restoring peace in the country. This is nonetheless a justification that the country is in a good position currently and even in the future as the condition of the people in Iraq is faced with a lot of uncertainty due to the external forces that come in the name of assisting but in the long run end up not helping considerably as they have their hidden agenda. This has in a way contributed to an increased poverty level of the people. This paper looks into the diplomatic role of residual US forces in Iraq. Iraq is a country that has faced a lot of political instability especially after the war led by the US in the year 2003. The war was mainly aimed at destroying the society of Iraq through insecurity and lack of peace making the United States and other interested parties to easily gain access to the resources in the country especially the rich oil reserves. Since then, the political situation in the country has not been good which led to the signing of an agreement between the country and the US where the latter was to offer assistance in regard to restoring peace in Iraq through provision of security in the country by laying down particular strategies aimed at bringing the Iraqi people together and preventing any foreign or external attacks. The decision was made based on the United States’ capabilities in terms of equipment and military forces which could be of substantial help to the country. The agreement was also in favor of the United States as it could now have some acc ess to the oil

Strategic Audit Michael Hill Essay Example | Topics and Well Written Essays - 750 words

Strategic Audit Michael Hill - Essay Example The Porters five forces model measures the firms’ profitability in the various markets irrespective of the external forces fighting against the success of the firm. The five forces model analyzes the forces that affect and limit the profitability of the firm in the industry and how the firm is able to counter these forces, thus maintain a stable profit margin over the years (Ahlstrom & Bruton, p.131). The five forces include: buyers, suppliers, new entrance, substitutes and rivalry. The profitability of the firm will thus depend on how well the firm handles these forces. If the firm is able to conquer these forces its profitability remains constant or goes higher over the years. Value chain management is another tool to be used in the audit. Value chain analysis gives the auditor information on what the company is best at, that is what it produces the lowest possible cost and is profitable to the firm (needles, powers and Crosson 2011, p.805) the result of the value chain will help the firm concentrate more on the efficient products while eliminating the inefficient ones or possibly outsourcing what is cheaper to outsource than to produce. The information required includes the sales of the firm for the period for every specific line of product, the cost of production of that line and the profit earned from the product. This aids in comparing the profitability of each production line, thus showing the firms strong point in production. Moreover, financial ratios are important tools in internal audit. Among the ratios to be assessed include the leverage ratio and liquidity ratio. Liquidity ratio measures the firm’s ability to meet its current obligations while the leverage ratio measures the firm’s ability to cover long term financial debt obligations. A high the liquidity ratio is an indication of the firm’s ability to meet its current financial obligations thus is an indicator of the firm’s short term