...of Submission: 3rd April 2014 Introduction Nowadays, more and more large companies publish except from their financial statements also social and environmental reports. It is broadly known that companies’ activities have as a consequence an impact in society and environment. For this reason companies should be responsible not only for financial performance but also should take into consideration the responsibility for their social and environmental performance. Governments, non-governmental organizations, press and media are the parties that keep the companies responsible for the impact of their activities on the environment and society (Porter and Kramer, 2007). That happens because some of these parties have direct influence in the company’s image. For example if media transmit news that erode company’s image, this will definitely influence negatively stakeholders’ opinion and trust for the organization (Neu et. al., 1998). The concept of Corporate Social Responsibility (CSR) works like a self-regulating tool, which aids the company to observe and guarantee that its operations are aligned with the law, ethical standards and international rules. Some companies, which apply CSR, achieve with their actions to benefit society beyond the primary objectives of the company and that which is mandatory by the legislation (McWilliams et., al., 2006). In other words CSR is the ethical behavior of an organization towards its interested parties (stakeholders). There is a broad range...
Words: 4257 - Pages: 18
...Study smarter with the Course Hero app.Get the App Course Hero logo Study Resources By School By Subject By Standardized Tests By Book Tutors Get Homework Help My Questions About Tutors Become a Tutor Flashcards My Flashcards Find Flashcards Create Flashcards About Flashcards Sharing Upload Documents Create Q&As Balthesar My Dashboard My Account Invite & Earn Logout Sibille_W2.docx - Running Head: FREE SPEECH 1 Free Speech... Home Ashford University POL POL 303 Sibille_W2.docx Download Document1 - 3 of 7 This preview has blurred sections. Upgrade to View Full Document Running Head: FREE SPEECH 1 Free Speech Name: Allana Sibille POL303: The American Constitution Professor: Erin Olsen Telles September 18 th , 2015 Background image of page 1 FREE SPEECH 2 Free Speech According to the United States Bill of Rights, under the First Amendment, Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise of thereof; or abridging the freedom of speech, or of the press, or the right of the people peacefully to assemble, and to petition the Government for redress of grievances (ACLU, 2015). This is the American idea of what free speech is but it is entirely different. A modern misconception of free speech is that it’s not entirely free; state rulings on free speech issues whether stemming from the federal or state constitutions, are not included and they may come out differently (Winkler, 2009). According to Mahaffey...
Words: 1105 - Pages: 5
...i Civil Services Academy, Lahore Pakistan Administrative Campus 36th STP Syndicate Research Topic: Gender Equality and Women Empowerment in Pakistan Dated: 6-12-2013 SYNDICATE MEMBERS: 1. Dharmoon Bhawani (Leader) 2. Amna Rafique 3. Kamal Khan 4. Nergis Shazia Chaudhary TABLE OF CONTENTS 1. Title………………………………………………………………………………………1 2. Syndicate Members………………………………………………………………………2 3. Table of Contents………………………………………………………………………...3 4. Theme…………………………………………………………………………………….4 5. Preface……………………………………………………………………………………7 6. Thesis Statement…………………………………………………………………………8 7. Executive statement………………………………………………………………………9 8. Abbreviations………………………………………………………………………...….11 9. Introduction……………………………………………………………………………..12 10. Statement of Problems………………………………………………………………….13 11. Methodology……………………………………………………………………………14 12. Scope of Study………………………………………………………………………….14 13. Review of Literature…………………………………………………………………….15 SECTION 1: GENDER EQUALITY AND WOMEN EMPOWERMENT 1.1. Introduction …………………………………………………………………….17 1.2. Definition of Gender Equality and Women Empowerment…………………….17 1.3. Current state of Gender Equality and Women Empowerment in Pakistan……..18 1.4. Biswas’s Indicator of Women Empowerment ………………………………….19 1.5. Violence against Women………………………………………………………..19 1.6. Women Empowerment in Legislation and Judiciary…………………………...20 1.7...
Words: 10299 - Pages: 42
...IFRS: FASB and IASB Fair value measurements provide users of financial statements with an accurate picture of the value of a company’s assets. Both IFRS and GAAP require firms to include information regarding fair value measurement practices in the notes of financial statements. Under either system, companies will be required to report assets at either book value or fair value, depending on the situation. As a general rule of thumb, all assets in the same class must receive the same valuation treatment. In regards to the value of receivables, IRFS uses a two- tiered method that first analyzes individual receivables, and then looks at receivables as whole to determine if there is any impairment. Basic accounting and reporting issues related to recognition and measurement of receivables, allowance accounts, recording discounts, the allowance method to account for bad debt and factoring are pretty much all the same between GAAP and IFRS. However, IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) are taking steps by working to implement fair value measurement, the amount they currently could be sold for, for financial instruments. The FASB and IASB are facing opposition from various factors thus have adopted a piecemeal approach. Step one is to disclose the fair value information in the notes, and second step is the fair market option which permits companies to record some type of financial instrument at fair value in financial statements...
Words: 9113 - Pages: 37
...to: Dr. Umar Hayat Asim Submitted by: Ariba Inayet Roll# 05 Date: September 10, 2015 Islam: Islam is one of the largest religions in the world with over 1 billion followers. It is a monotheistic faith based on revelations received by the Prophet Muhammad in 7th-century Saudi Arabia. The Arabic word Islam means “submission” reflecting the faith's central tenet of submitting to the will of God. Followers of Islam are called Muslims. The sacred text of Islam, the Qur'an, was written in Arabic within 30 years of Muhammad's death. Muslims believe it contains the literal word of God. Also important is the tradition of the sayings and actions of Muhammad and his companions, collected in the Hadith. Islamic practices center on the Five Pillars of Islam—faith; prayer; fasting; pilgrimage to Mecca; and alms Science: Science is the system of acquiring knowledge through use of the scientific method — that is, generating hypotheses and theories through observation and testing. Science is intimately linked with technology; technology is developed using scientific discoveries and science is reliant on technology to further its ideas. The goals of science are to learn more about the world and use this knowledge for the betterment of humankind, or for the destruction of mankind, whichever comes first. The term "science" originally referred to knowledge in general. However, it has been evolved to refer primarily to the natural sciences the study of the natural world and the fundamental...
Words: 6250 - Pages: 25
...surprise, is Kuwait’s only major natural resource and dominates the economy. Water, on the other hand, is so scarce, the majority of water must be imported or processed at one of their several desalinization facilities. Kuwait “Snapshot” (CIA World Fact Book 2010 & Others As Indicated) Population .......2,692,526 (NOTE: This includes 1,291,354 non-nationals) Population Growth rate:........................................................3.5% Annually Percentage Living in Urban Areas:.......................................................98% DEVELOPMENT DATA Human Dev. Index* rank ..............................................31 of 177 countries (UN Human Development Report 2008-09) Per Capita GDP ............................................................................$54,100 (#7 World Ranking) Adult literacy rate ..............................................94% (male); 91% (female) Infant mortality rate ................................................ 18.97 per 1,000 births Life expectancy ..................................................77.7 (male); 78.9 (female) Meteorologically speaking, it surprises many that there are four distinct seasons in Kuwait; Summer is excruciatingly hot and dry with temperatures routinely over 120 degrees F. October is the beginning of Kuwaiti Autumn; it is cooler (down from 120 degrees OK?) but humid. In December, Winter hits but don’t put the skis on the car roof yet, as the average temperature “drops” to 59 degrees F. In February, Spring...
Words: 14772 - Pages: 60
...Introduction of the relationship between leadership and ethics. First, leadership is a process that is not specifically a function of the person in charge. Leadership is a function of individual wills and individual needs, and the result of the dynamics of collective will organized to meet those various needs. Second, leadership is a process of adaption and of evolution; it is a process of dynamic exchange and the interchanges of value. Leadership is deviation from convention. Third, leadership is a process of energy, not structure. In this way, leadership is different from management-managers pursue stability, while leadership is all about change (Barker 2001, p.491). In organizational terms, as in life in general, ethics are beliefs about what is right or wrong, they provide a basis for judging the appropriateness of behavior and they guide people in their dealings with other individuals, groups and organizations, managers are witnessing to those right and wrongs. (Khar, Praveen & Aggarwal,2011; Hansen, 2011). As Wines (2008, p.484) commented: ‘At bedrock, those who profess ethics believe that human beings are autonomous moral actors capable of making meaningful choices’. 6Approaches to ethics tend to fall into one of two philosophical camps: the consequentialist (teleological) and the non-consequentialist (deontological) (Pettit2003; Harper et al, 1996). Consequentialists argue that ethical values are meaningless unless they are actively promoted. For consequentialists...
Words: 10596 - Pages: 43
...[pic] FIRST ARMY EQUAL OPPORTUNITY REPRESENTATIVE COURSE STUDENT GUIDE TO CULTURAL AWARENESS INDEX LESSON TITLE PAGE 1 Philosophical Aspects of Culture SG- 3 C1 Native American Experience SG- 4 C2 White American Experience SG- 23 C3 Arab American Experience SG- 43 C4 Hispanic American Experience SG- 53 C5 Black American Experience SG- 76 C6 Asian American Experience SG-109 C7 Jewish American Experience SG-126 C8 Women in the Military SG-150 C9 Extremist Organizations/Gangs SG-167 STUDENTS ARE RESPONSIBLE FOR BEING FAMILIARIZED WITH ALL CLASS MATERIAL PRIOR TO CLASS. INFORMATION PAPER ON THE PHILOSOPHICAL ASPECTS OF CULTURAL DIFFERENCE Developed by Edwin J. Nichols, Ph.D. |Ethnic Groups/ |Axiology |Epistemology |Logic |Process | |World Views | | | | | |European |Member-Object |Cognitive |Dichotomous |Technology | |Euro-American |The highest value lies in the object |One knows through counting |Either/Or...
Words: 63019 - Pages: 253
...Abstract Media product from the United States has found its way across the four corners of the Earth beginning early in the last century. Films, television programs, music, and printed materials depicting and reinforcing the American way of life have been the predominant form of mass communication and have in turn influenced people from around the world in political, religious and cultural matters. When this effect becomes pronounced due to American media product dominating the local mass communications industry of another nation, it is called cultural hegemony. However, the same effect is not felt in the importation of international media into the U.S. market. Here, most foreign cultural and political meanings are replaced with “Americanized” thought through audio soundtrack dubbing and other methods. This is most often done for commercial purposes rather than any nefarious plot to keep Americans from learning about other cultures. But the effect ends up the same. Here I present some examples from the past and present… Hegemony is defined in our classroom handouts as, “…a means of convincing the audience to accept the existing power structure” (Hall 2012). Antonio Gramsci, an Italian Marxist, developed the modern concepts of hegemony and its variant, cultural hegemony. Jim Glassman (2012) said, “Gramsci’s notion of ‘‘hegemony,’’ like Bourdieu’s concept of ‘‘habitus,’’ seems designed to explain accommodation to existing social structures, rather than resistance.” (p. 25)...
Words: 4233 - Pages: 17
...Fiscal 2009 Corporate Responsibility Report Special Note Regarding Forward-Looking Statements: This corporate responsibility report contains forward-looking statements that concern our expectations, beliefs, projections, strategies, initiatives and anticipated events. These forward-looking statements include: statements regarding the timing and method of providing updates to this corporate responsibility report and new corporate responsibility reports, our expectations regarding the future globalization of our corporate responsibility initiatives; our plan to pursue initiatives in the areas of childhood nutrition, advertising directed at children, reduction of energy, water consumption, waste and emissions production, biodiversity, chemicals and animal welfare; our intention to evaluate and study how to build more environmentallyfriendly restaurants as well as making existing restaurants more environmentally-friendly; our plans to introduce new products, including new Kids Meals; our plan to expand certain benefits, including our flextime program; our intention to continue to support minority- and women-owned suppliers; our intention to continue our work and relationships with certain coalitions and organizations on a variety of philanthropic, people and corporate governance initiatives; and the company’s intention to pursue the next steps outlined in the corporate responsibility report as well as its beliefs regarding the future positive impact of undertaking these steps...
Words: 16238 - Pages: 65
...Evolution of Management Accounting: Contemporary Significance and Retrospection Abstract: The management accounting aim in future forecasting, planning and making decisions for the firm. It is also good at cost managing (cost accounting), improving production and management controlling, for example, the Balance Scorecard and Management Control System. What is evolution? The synonym of evolution is development which means the experiences of its past to present, also means history. Thus, it will introduce the management accounting's history of U.S and China so that we could clarify why China lag behind. Moreover, it would move forward to describe the circumstance today to emphasize the new missions of management accounting. Of course, it would make suggestions for China based on the present and past. Finally, expect the future outlook of management accounting Generally speaking, besides telling readers the main factors of influencing management accounting in China, it aim to encourage and remind readers as well as schoolmates to study the management accounting and notice the significance and potentials of management accounting. Key words: Management Accounting, Cost Accounting, Evolution of Management Accounting, Balance Scorecard, Management Control System. Contents INTRODUCTION 6 1. LITERATURE REVIEW 8 1.1 THE INFLUENCING FACTORS OF MANAGEMENT ACCOUNTING 9 1.1.1 Business size, Organizational Structure and Technology 9 1.1.2 Strategy 10 ...
Words: 9769 - Pages: 40
...Chapter 1 Ethical Reasoning: Implications for Accounting Ethics Reflection PENN STATE CHILD ABUSE SCANDAL: A CULTURE OF INDIFFERENCE What motivates an otherwise ethical person to do the wrong thing when faced with an ethical dilemma? Why did Joe Paterno and administrators at Penn State University look the other way and fail to act on irrefutable evidence that former assistant football coach Jerry Sandusky had raped and molested young boys, an offense for which Sandusky currently is serving a 30- to 60-year sentence? According to the independent report by Louis Freeh that investigated the sexual abuse, four of the most powerful people at Penn State, including president Graham Spanier, athletic director Timothy Curley, senior vice president Gary Schultz, and head football coach Joe Paterno, sheltered a child predator harming children for over a decade by concealing Sandusky’s activities from the board of trustees, the university community, and authorities. The Freeh report characterizes the inactions as lacking empathy for the victims by failing to inquire as to their safety and wellbeing. Not only that, but they exposed the first abused child to additional harm by alerting Sandusky, who was the only one who knew the child’s identity, of what assistant coach Mike McQueary saw in the shower on the night of February 9, 2001.1 McQueary testified at the June 2012 trial of Sandusky that when he was a graduate assistant, he walked into the locker room and heard sounds of slapping...
Words: 31231 - Pages: 125
...Performance Economic Responsibilities Legal Responsibilities Ethical Responsibilities Discretionary Responsibilities Managing Company Ethics and Social Responsibility Ethical Individuals Ethical Leadership Organizational Structures and Systems Ethical Challenges in Turbulent Times Economic Performance Social Entrepreneurship Managerial Ethics and Corporate Social Responsibility LEARNING OBJECTIVES After studying this chapter, you should be able to do the following: 1 2 3 4 5 6 7 Define ethics and explain how ethical behavior relates to behavior governed by law and free choice. Explain the utilitarian, individualism, moral rights, and justice approaches for evaluating ethical behavior. Describe how individual and organizational factors shape ethical decision making. Define corporate social responsibility and how to evaluate it along economic, legal, ethical, and discretionary criteria. Describe four organizational approaches to environmental responsibility, and explain the philosophy of sustainability. Discuss how ethical organizations are created through ethical leadership and organizational structures and systems. Identify important stakeholders for an organization and discuss how managers balance the interests of various stakeholders. 118 Manager’s Challenge Timberland is known for great shirts and solid climbing boots. The company has had a good financial history with decent revenues and profits. But CEO Jeffrey Swartz wanted something more. In the early 1990s...
Words: 21252 - Pages: 86
..."Einstein" redirects here. For other uses, see Albert Einstein (disambiguation) and Einstein (disambiguation). Albert Einstein | Albert Einstein in 1921 | Born | 14 March 1879 Ulm, Kingdom of Württemberg,German Empire | Died | 18 April 1955 (aged 76) Princeton, New Jersey, United States | Residence | Germany, Italy, Switzerland, Austria, Belgium, United States | Citizenship | * Kingdom of Württemberg (1879–1896) * Stateless (1896–1901) * Switzerland (1901–1955) * Austria–Hungary (1911–1912) * German Empire (1914–1918) * Weimar Republic (1919–1933) * United States (1940–1955) | Fields | Physics | Institutions | * Swiss Patent Office (Bern) * University of Zurich * Charles University in Prague * ETH Zurich * Caltech * Prussian Academy of Sciences * Kaiser Wilhelm Institute * University of Leiden * Institute for Advanced Study | Alma mater | * ETH Zurich * University of Zurich | Thesis | Folgerungen aus den Capillaritatserscheinungen (1901) | Doctoral advisor | Alfred Kleiner | Other academic advisors | Heinrich Friedrich Weber | Notable students | * Abdul Jabbar Abdullah * Ernst G. Straus * Nathan Rosen * Leó Szilárd * Raziuddin Siddiqui[1] | Known for | * General relativity and special relativity * Photoelectric effect * Mass-energy equivalence * Theory of Brownian Motion * Einstein field equations * Bose–Einstein statistics * Bose–Einstein condensate * Bose–Einstein correlations...
Words: 7246 - Pages: 29
...Department of Education Region XII Division of South Cotabato Tupi National High School Tupi, South Cotabato Submitted By: Earljee O. Javier Submitted To: Mrs. Cleopatra Ruiz October 2013 INTRODUCTION TO BUDDHISM As a child, Siddhartha the Buddha was troubled by some of the same thoughts that children today have. They wonder about birth and death. They wonder why they get sick and why grandfather died. They wonder why their wishes do not come true. Children also wonder about happiness and the beauty in nature. Because the Buddha knew what was in the hearts of children and human kind, he taught everyone how to live a happy and peaceful life. Buddhism is not learning about strange beliefs from faraway lands. It is about looking at and thinking about our own lives. It shows us how to understand ourselves and how to cope with our daily problems. BASIC TEACHINGS OF THE BUDDHA THE THREE UNIVERSAL TRUTHS One day, the Buddha sat down in the shade of a tree and noticed how beautiful the countryside was. Flowers were blooming and trees were putting on bright new leaves, but among all this beauty, he saw much unhappiness. A farmer beat his ox in the field. A bird pecked at an earthworm, and then an eagle swooped down on the bird. Deeply troubled, he asked, "Why does the farmer beat his ox? Why must one creature eat another to live?" During his enlightenment, the Buddha found the answer to these questions. He discovered three great...
Words: 9316 - Pages: 38
