'English Law does not normally impose liability for failure to act Assignment

'English Law does not normally impose liability for failure to act despite the fact that there may be compelling moral justifications for doing so. Critically discuss this statement - Assignment Example This is one of the questionable areas of tort law. For instance, if a person sees a child drowning in a pool but does nothing to save him, they would not be held liable. However, if that person jumps in the water to save the child and acts negligently while doing so hence causing harm, they would be held liable for the harm caused due to their negligence. This paper discusses whether it is fair and justified for English law to not impose any liability upon failure to act, and the extent to which it collides with moral principles. It would be seen that the law actually does not violate any moral principles. It rather preserves the freedom of choice for people as they are in the best position to judge their own ability. If one is able to save someone, they may same them. But where one is incapable of saving someone, they should not be forced by law to save them. It is not that failure to act always escapes liability under English law: there are a few exceptions where courts do impose a liability. The most common are the circumstances where there is a special relationship e.g. parental, conjugal, doctor-patient. between the plaintiff and the defendant. Innkeepers, common carriers and certain other business relationships are also covered in this category. Defendants have an affirmative duty to act on the plaintiffs’ behalf and prevent injury where there is such a relation. Another exception is the one that is briefly mentioned above: there is no liability for not acting but once the defendant decides to act, they must do so in a reasonable way so as to avoid any harm that may be caused to the plaintiff due to the defendant’s negligence. Also, where the defendant has a control over land, a third party, or dangerous things that can cause harm to the plaintiff, the defendant has a duty to act and stop the danger. It can be said that maybe the establishment of duty does coincide with moral principles. In Home Office v Dorset Yacht Co

Science investigation report Essay Example for Free

Science investigation report Essay The moment the paper clip is dipped in, time the electroplating process for 30 seconds. 10. After 30 seconds, take out the paper clip, switch off the power supply and weigh the final mass of the paper clip. 11. Repeat step five to eleven a second time to obtain a second set of results. Use a new paper clip each time when repeating the steps. 12. Repeat step five to twelve, increasing the voltage of the current by 2V each time. 13. Tabulate the results. Results The table shows the changes of masses in the initial and final mass of the paper clips when undergoing electroplating at different voltages. Voltage of Electric Current (V) Trial 1 Trial 2 Average Mass Change (g) Initial Mass (g) Final Mass (g) Mass Change (g) Initial Mass (g) Final Mass (g) Mass Change (g) Graph Analysis of Results and Graph. After conducting the experiment, it is found that when the voltage of the electricity from the power supply was 2V (the least voltage among the others), the mass change in the paper clip before and after the electroplating process was the least, which meant that the rate of electrolysis was the slowest here, hence the mass of the copper metal plated onto the paper clip was the lightest. As the voltage of the electric current increased by 2V gradually each time, the mass change in the paper clip before and after electroplating increased as well, this meant that the mass of the copper metal plated onto the paper clip also increased. This meant that when the voltage of the electric current was at its largest (10V), the mass change of the paper clip before and after the electroplating process was the largest, and hence the mass of the copper metal plated onto the paper clip was the heaviest. As the voltage increased by 2V each time, the mass of the copper metal deposited onto the paper clip mostly increased at a constant rate of 0. 004, with the result at 8V being a little off, but still valid. The graph shows how the voltages of the electric current affect the mass change of the paper clip before and after the electroplating process. It is a linear graph, where the gradient of the graph increases constantly at the same rate. There is a rather positive association between the voltage and the mass change in paper clip, and the strength of the association is strong, so it is safe to say that both variables are directly proportionate to each other. Throughout the entire experiment, the gradient increased at a proportionate rate, which indicates and proves that the formula Q = It and V = IR is true and is directly proportionate. Hence, at the lowest voltage, the mass of copper metal deposited on the paper clip was the least and at the highest voltage, the mass of the copper metal deposited on the paper clip was the most. Conclusion The results from the experiment showed that as the voltage of the electric current increased, the mass of the copper metal deposited on the paper clip also increased. Therefore, I can say that my hypothesis is supported and correct. This is because when the voltage of the electric current increased gradually, the current in the circuit increased as well. As the current increased, the charge of the electric current increased as well, as said so in the formulas. This would mean that the flow of electrons is faster; hence the rate of electroplating would also be faster. This would mean that the mass of copper metal deposited on the paper clip within 30 seconds would also increase. Therefore, as the voltage of the electric current increases, the mass of the copper metal deposited on the paper clip also increased. Reliability I can say that my experiment is rather reliable because I repeated everything 2 times to get the average results so that the results would be more accurate. There were no problems and the results when repeated, were rather similar to each other except for one or two sets where the difference varied by 0. 014g and 0. 010g. This probably happened due to the uncontrolled variable the surface area of the paper clip submerged in the electrolyte. The apparatus used were all reliable and in good condition, with none being broken. The method was as precise as possible, taking note of everything and the details. For example, I tried to make sure the surface area of the copper metal piece submerged in the electrolyte was constant each trial at 0. 7cm2 so that it would be fair. I also measured each of the 10 paper clips individually because no one paper clip has the same weight so it would be unfair to assume that all paper clips has the same mass. The method described and explained every step, and provided the results needed. The results analysis were described and explained with as many details as possible, and there were no miscalculations and major errors during the experiment. Validity The experiment was valid, as the apparatus used measured everything needed, for example, I used a 20cm ruler to measure the surface area of the copper metal piece to be submerged into the electrolyte. The 25cm3 measuring cylinder could have been replaced by a 50cm3 measuring cylinder to measure 100cm3 of CuSO4 solution, but then due to limited number of apparatus, a 25cm3 measuring cylinder was used. Nonetheless, it still fulfilled the requirements of measuring 100cm3 of CuSO4. The balance used to measure the mass of the paper clip was electronic, so there were no zero errors either. The method was valid as the dependent and independent variables were measured and results were obtained. The hypothesis was valid as the outcome of the experiment supported it. Limitations and Improvements If I could do the experiment again, The results could be repeated a couple of times more for more accurate results, and a few more sets of results could be taken, to broaden the set of results. This could give a clearer graph, as the graph could show more prominently that it is linear if there were more sets of results. When the paper clips were submerged into the electrolyte each time, the surface area of the paper clip submerged was not accurately constant throughout, as I had only estimated the approximate surface area for each paper clip. I could have bent the paper clip into a long thin metal wire and measured the length that would be submerged in the solution, as this would help further ensure that the surface area of the paper clip that was to be electroplated to be more constant. Instead of using the same copper sulphate electrolyte for the entire experiment, I could have changed the solution after every trial, as after some of the trials I could see a thin film of copper left on the surface of the solution. To ensure that this would not affect the experiment results, I could have used a new copper sulphate solution for each trial.

A Gender Neutral Law Of Rape Criminology Essay

A Gender Neutral Law Of Rape Criminology Essay It is often taken for granted that women are naturally unequal to men, and the artificial equality of women is more in the books than in the mores of the community; we live in a world where men are taught consciously to be aggressive, and women are taught to be docile and submissive, thus seemingly convincing every woman of her docile status.  [1]  Some studies  [2]  show the hard reality of the status of women in society as a negation of the constitutional promise of equality of status and opportunity. The concept of gender justice covers the right of women against victimisation, and accordingly, gender equality would be a mere lip-service with no tangible results unless women are protected against sexual violence and rape. Time and again, the Supreme Court of India has held that mere existence is not the exercise of the right to life, but that the right to life includes the right to live with human dignity.  [3]  Thus, says Justice Anand, when crimes are committed again st women, the same should be viewed in the context of violation of her right under Art.21 of the Constitution, and not merely as a crime in rem.  [4]   The debate presented herein considers the transformation of rape laws from gender-specific to gender-neutral legislation. The author presents arguments based in feminist legal theory and sociological jurisprudence to affirm that the law of rape in India  [5]  needs to progress from its current position as a women-centric law, to a gender-neutral law, recognising male victims of rape. The claim is indeed simple: if women have a right to live with dignity, so do male members of the society, and just as rape affects and traumatises the fairer sex, so too, does rape traumatise and humiliate the stronger sex. The author presents three strains of arguments in favour of his position: firstly, that males are socialised into recognising themselves as macho; secondly, that gender-neutral definitions of rape are not necessarily a backlash against the feminist school of thought; and thirdly, that male rape victims often fall prey to the patriarchal social structure that is largely prevalent in the contemporary world. 1.2 Recognising Rape as a Gendered Term Rape is a sub-species of sexual assault, usually involving sexual intercourse, which committed by one person or a large number of persons in a group against another, without that others consent. The act may be carried out by brute force, coercion, abuse of dominant position or with a person who is unable to give consent to sexual intercourse, including a person who is unconscious, incapacitated, intoxicated or below the legal age of consent.  [6]  It includes the forced penetration of the vulva or anus of a person, using a penis or any other body parts or an object.  [7]  In her seminal work Susan Brownmiller writes: Sexual assault in our day and age is hardly restricted to forced genital copulation, nor is it an exclusively male-on[-]female offenseà ¢Ã¢â€š ¬Ã‚ ¦.And while the penis may be the rapists favourite weaponà ¢Ã¢â€š ¬Ã‚ ¦.And as men may invade women throughà ¢Ã¢â€š ¬Ã‚ ¦[their] orifices, so too, do they invade men. Who is to say that sexual humiliation suffered through forced oral sex or rectal penetration is a lesser violation of the personal, private inner space, a lesser injury to mind, spirit and sense of self?Similarly, the gravity of the offence ought not to be bound by the victims gender. That the law must move in this direction seems clear.  [8]   The traditional definition of rape as the penile penetration of the vagina leads to a gendered perception of the offence,  [9]  whereas the reality provides a different picture. The purpose of rape law is to protect the sexual autonomy of individuals from the risk of non-consensual penetrative sex acts.  [10]   It is arbitrary for traditional rape laws to exclude male victims by only proscribing punishment for male-on-female rape;  [11]  while it is admitted, and in fact accurate, that women are more susceptible to rape, it is not true that men are completely secure against sexual assault, or immune to the trauma and humiliation suffered therefrom. Therefore, it is arbitrary to cite minority instances as a reason against gender-neutral rape laws, and in fact, one may argue, that it is against the Constitutional mandate of equality before law, and equal protection of law.  [12]  It is not unfounded then, to expand the definition of rape to male victims, for otherwise, the criminal law fails to achieve its human rights objective of equal legal protection, and subjects men to inhuman or degrading treatment.  [13]   Mere biological differences in such cases do not constitute intelligible differentia, and neither are these differentia inextricably linked with the objective of rape-laws, as has been stated previously.  [14]  The feminist belief that the recognition of male victimisation is not the goal of rape laws  [15]  is well answered by Joceylynne Scutt, who argues: A principle of criminal law is, surely, that all persons should be protected equally from harm of like degreeà ¢Ã¢â€š ¬Ã‚ ¦treating crimes of a like heinousnessà ¢Ã¢â€š ¬Ã‚ ¦[is] stronger thanà ¢Ã¢â€š ¬Ã‚ ¦[distinguishing between] penetration of the female body and of the male body, whatever the sex of the actor.  [16]   1.3 Living in a Macho Society While feminists such as MacKinnon, Naffine and Novotny argue against gender-neutral definitions of rape, the necessity for such a definition cannot be ignored;  [17]  quite obviously, the existing laws have left much room for improvement.  [18]  The idea of violence, especially of the sexual kind, is so tainted by stereotypes that the first thing it usually brings to mind is a male alone as perpetrator and a female victim.  [19]  The male is almost always viewed as the aggressor, and never as a victim even in todays society.  [20]  Through the processes of socialisation, women are taught that they are constantly under the risk of sexual attack, and that they therefore need legal protection from such attack.  [21]   This pattern of thought can legitimately be challenged by plain facts that reflect the state of contemporary society today. Sexual violence against men is now a reality that cannot be ignored, as is the fact that it is indeed more prevalent than those against gender-neutral abuse definitions would like to admit.  [22]  This fact in itself changes the flow of the anti-gender neutrality debate that was until now heavily influenced by the notion that gender neutrality in defining abuse and rape are unnecessary. Hundreds of cases of male prisoners being subjected to sexual misconduct including rape have been reported by the Bureau of Justice Statistics of the United States of America.  [23]  This, in spite of the fact that most prisons have an unwritten and unspoken Code of Silence  [24]  that quietly but effectively discourages victims from reporting abuse to officials or administration. What is even more disquieting is that juvenile institutions are a huge part of this number. While rape itself is unimaginably horrific, the magnitude of damage that can be caused in the case of minors is alarmingly huge, and affects various areas of a persons life. The common assumption that sexual abuse of males is less harmful than that of females has dangerous implications for male victims.  [25]  It impedes their ability to live normally, and can lead to problems with intimacy, the ability to cope, and confusion regarding sexual orientation, and more dangerously, the likeliness to inflict self-harm, indulge in substance abuse and greatly reduce their quality of life.  [26]  One man who had suffered the trauma of statutory rape as a child states: I started drinking and taking drugs when I was 12à ¢Ã¢â€š ¬Ã‚ ¦.No one would believe me about all of the physical and sexual abuse, so when I took drugs and alcohol, I didnt even have to believe it myself. It made it easier to deal withà ¢Ã¢â€š ¬Ã‚ ¦I buried the [sexual abuse] with booze and drugs.  [27]   Thus, it can be seen that it is absolute erroneous judgment that gender-neutral definitions of abuse and rape are considered unnecessary, and the kind of socialisation that looks at victimisation as something women-centric is in no way beneficial to anyone at all. That social and gender roles are labelled and stereotyped is extremely detrimental to the realism and practicality that we need, as we analyse rape today to ensure that justice can be administered in the true sense of the word, whenever and wherever necessary. No system of domination is absolute, and in these terms, rape cannot be seen as the phenomenon of victimising female members of society.  [28]  What is in fact singular is that the feminist legal theorists are themselves divided among themselves on the notions of formal equality and rape-law.  [29]   The tunnel-vision view of such selective socialisation is, as Talcott Parsons has stated, one that dictates the definition of gender-normative and gender-deviant behaviour. This is especially relevant, progressively more so in todays society where the trauma of male rape is aggravated by the victims sense of societal emasculation  [30]  and an assumed fear of disbelief.  [31]  That this happens should, in itself by all logical thought be the biggest catalyst that will enable gender-neutral definitions of rape to become the most relevant and significant. What is clear is that while traditional beliefs of rape continue to exist, the law has to consider rape beyond the traditional paradigms.  [32]   1.4 Gender-Neutral Definitions not a Backlash against Feminism Feminists have taken issue with the recognition of male rape, and criticise the same as a backlash against feminism;  [33]  according to Jeanne Gregory and Sue Lees however, male rape highlights the dominant hegemonic heterosexuality that prevails in contemporary society.  [34]  Feminists have expressed outrage at the rape-law reforms in the United Kingdom leading to the promulgation of the Criminal Justice and Public Order Act of 1994, recognising that men too, can be victims of rape.  [35]  The new statutory definition of rape under the Sexual Offences (Scotland) Act of 2009 allows for male victims of anal rape to be legally recognised as such.  [36]   It is further submitted that gender-neutral definitions of rape merely recognise male members of society as victims of rape committed upon them by both male and female perpetrators.  [37]  Herein, gender neutrality may be stated as simply recognising that males may fall victim to rape, and in no way does it undermine the substantive equality of women.  [38]  In essence, amendment to rape laws does not change the position of the original female victims,  [39]  but rather, adds a new category of legitimate victims. It is no doubt undeniable that majority of the instances of rape are male-on-female rape; however, incidences of rape being committed by female perpetrators cannot be ignored, even if (in Canada) they form a paltry 3% of the total number of offenders (in 2007).  [40]  It is also rather easy to brush off males sexual responses in certain states of severe emotion as voluntary, whereas in reality studies have shown that males are susceptible to involuntary erections;  [41]  the belief that it is impossible for males to respond sexually when subjected to molestation by women has been contradicted.  [42]   While the importance of labelling the experiences of female rape victims is well documented, the feeling of isolation is a mutually common experience for both sexes.  [43]  Social attitudes towards male victims of rape include homophobia and further sexual assault.  [44]  The social failure in most jurisdictions to recognise female-on-male and male-on-male rape as social realities no matter how minor the instances are to classify them as freak occurrences  [45]   contributes directly to the failure of the law to empathise with male victims;  [46]  social recognition of such a reality may contribute to the legal assistance of victims in seeking redress.  [47]   An author suggests, for example, failure to recognise rape as those cases in which a woman forces a man to penetrate her vaginally, orally or anally suggests that there is something specific about being non-consensually penetrated that is more fundamentally damaging, traumatic or violating than being compelled to penetrate.  [48]  While it is naÃÆ' ¯ve to assume, in this manner, that the elements constituting rape, including consent, would be the same for both male and female victims, it is not wrong to construct identical legal remedies;  [49]  this does not also mean to say that individual victims experiences are the same, although to a large extent, they may be said to be similar.  [50]  It is therefore, time to take male-rape out of the closet  [51]  and deal with it in courts.  [52]   1.5 Male Rape Victims as Victims of a Patriarchal Set-up What is in fact true and not wholly inaccurate, is that the feminist claim of male domination is prevalent in both social as well as legal structures  [53]   this may in fact be the very reason males are prevented from coming forth as rape victims. The dominance strain of thought in feminism calls to attention the male norm in law and society is universal and unchallenged;  [54]  it may in fact be this same legal and social male norm that prevents the legal framework from understanding the trauma and humiliation suffered by victims of unconventional rape. The argument of radical feminists for dramatic social transformation and redress of the power imbalance  [55]  may well be used in favour of gender-neutral rape laws. What may in fact be an accurate representation of the present scenario is that the conventional notions of patriarchy and male dominance in social structures have a consequential negative effect on male-rape trauma; if the need of the hour is to recognise male-rape as a reality, then the radical social transformation that feminists favour is indeed necessary; gender-neutral rape laws can mellow the power relations that dominate cultures and societies today, and therefore the feminist claim of a backlash effect  [56]  against them is negated by their own arguments. In other words, what the law must aim to do is to curb the negative portrayal of male power and positive portrayal of females as victims of male dominance,  [57]  and recognise males as victims of their own social set-up. The essential social relations, as recognised by MacKinnon, between men and women is that of domination and submission, and this is the reason for the ignorance of male victimisation;  [58]  the so-called gendered power-relations that govern male-female relationships often govern male-male, and in certain instances, female-male relationships as well; the author suggest that the patriarchal social structure, system and set-up itself has led to the aggravated victimisation of male rape victims. In essence, society has silently tolerated aggression against men, while rather overtly tolerating aggression by men:  [59]  it is a part of the code of manhood to be emotionally stoic.  [60]  By positing gender-neutral rape laws, the legal system in essence recognises rape as a crime of violence, rather than a crime of sex.  [61]   1.6 Conclusion As an author states, Over the past century and a half the gendered essence of [statutory] rape has become deeply embedded in the purpose of the statute.  [62]  While it is not denied that traditionally, rape forms a part of the repertoire of strategies of control  [63]  of women by men, incidents have come to light in the recent past  [64]  where men have been subjected to the same trauma and humiliation that is suffered by women female perpetrators and male victims do exist.  [65]  The broader point is that, no category of identity, gender being merely one of the many examples, withstands the test of time;  [66]  the law is dynamic, and must change with changes in social trends. Sexual aggression leading to rape has slowly been recognised in many jurisdictions as behaviour carried out with the aim of making another person to engage in sexual activity despite his or her willingness to do so;  [67]  gradually, the trend has emerged where a passive form of sexual aggression has been attributed to women.  [68]   Bearing in mind this debate, many common law nations have largely made a move towards reforming the law of rape and inculcating aspects of gender-neutrality (by redefining consent, or otherwise), and recognising males as victims of rape by both women and other men.  [69]  The challenge presented is therefore, of gargantuan proportions: adequate protection needs to be afforded to both female and male victims of rape, and the gendered opinion of the offence needs to be transgressed; in other words, India too needs to consider an amendment of rape laws under the Indian Penal Code, 1860,  [70]  and progress towards a gender-neutral paradigm.

The Cold War Essay -- American History Papers

The Cold War When World War II in Europe finally came to an end on May 7, 1945, a new war was just beginning. The Cold War: denoting the open yet restricted rivalry that developed between the United States and the Soviet Union and their respective allies, a war fought on political, economic, and propaganda fronts, with limited recourse to weapons, largely because of fear of a nuclear holocaust.1 This term, The Cold War, was first used by presidential advisor Bernard Baruch during a congressional debate in 1947. Intelligence operations dominating this war have been conducted by the Soviet State Security Service (KGB) and the Central Intelligence Agency (CIA), representing the two power blocs, East and West respectively, that arose from the aftermath of World War II. Both have conducted a variety of operations from large scale military intervention and subversion to covert spying and surveillance missions. They have known success and failure. The Bay of Pigs debacle was soon followed by Kennedy's ft handling of the Cuban missile crisis. The decisions he made were helped immeasurably by intelligence gathered from reconnaissance photos of the high altitude plane U-2. In understanding these agencies today I will show you how these agencies came about, discuss past and present operations, and talk about some of their tools of the trade. Origin of the CIA and KGB The CIA was a direct result of American intelligence operations during World War II. President Franklin D. Roosevelt recognized the need to coordinate intelligence to protect the interests of the United States. In 1941, he appointed William J. Donovan to the head of the Office of Strategic Services (OSS) with headquarters in London. Fo... ...or the enemy and ally alike so as to be able to understand their capabilities and shortcomings without intelligence agencies. The CIA and KGB by themselves cannot assure peace. With the knowledge supplied by each to its leaders, intelligent decisions can be made in the world's best interest. Moreover, the status quo and power base remains relatively stable with the East and West on opposing sides. There can never be true and utterly complete peace, these organizations will continue to exist contrary ignorant ideals of the public for peaceful coexistence. Works Cited 1Encyclopedia Britannia index page 237 2KGB/CIA, Jonathon Bloch page 12 3KGB/CIA, Jonathon Bloch page 21 4CIA: The Inside Story, Andrew Tully page 113 5CIA: The Inside Story, Andrew Tully page 119 6General Thomas R. Phillips, U.S. Army, retired. 7Bay of Pigs, Peter Wyden page 59

Comm

|[pic] |Course Syllabus | | |College of Humanities | | |COM/100 | | |Introduction to Communication |Copyright  © 2012, 2010, 2008 by University of Phoenix. All rights reserved. Course Description This course is an introduction to the field of communication with emphasis on the history of communication study, concepts important to all areas of communication, the contexts in which communication occurs, and the issues that must be faced by students of communication. The course serves as an introduction to the strands of communication: interpersonal, small groups and teams, mass communication, organizational, intercultural, and rhetoric.Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: †¢ University policies: You must be logged into the student website to view this document. †¢ Instructor policies: This document is posted in the Course Materials forum. University poli cies are subject to change. Be sure to read the policies at the beginning of each class.Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Beebe, S. A. , Beebe, S. J. , & Ivy, D. K. (2013). Communication: Principles for a lifetime (5th ed. ). Boston, MA: Pearson/Allyn & Bacon. West, R. , & Turner, L. H. (2004). Introducing communication theory: Analysis and application (2nd ed. ). Boston, MA: McGraw-Hill. West, R. , & Turner, L. H. 2010). Introducing communication theory: Analysis and application (4th ed. ). Boston, MA: McGraw-Hill. All electronic materials are available on the student website. |Week One: Overview of Communication | | |Details |Due |Points | |Objectives |Identify historical developments in communications. | | | |Identify communication models. | | | | |Explain how communication affects self-concept. | | | |Reading |Re ad Ch. 1 of Introducing Communication Theory (2010). | | | |Reading |Read Ch. 2 of Communication: Principles of a Lifetime. | | |Reading |Read University of Phoenix Material: The Contexts and Theories of Communication document | | | | |located on the student website. | | | |Reading |Read this week’s Electronic Reserve Readings. | | | |Participation |Participate in class discussion. |Two posts on each |20 | | |of four different | | | | |days | | |Discussion Questions |Respond to weekly discussion questions. |DQ #1 on Day 3, DQ|15 | | | |#2 and #3 on Day 5| | |Learning Team |Complete the Learning Team Charter. Day 7 |10 | |Learning Team Charter |Resource: Learning Team Toolkit | | | |Individual |Complete the University of Phoenix Material: Introduction to Communication Worksheet located |Day 7 |25 | |Introduction to Communication |on the student website. | | | |Worksheet | | | | Week Two: Verbal, Nonverbal, and Interpersonal Communication | | |Details |Due |Points | |Objective s | | | | | |Distinguish between verbal and nonverbal messages. | | | |Recognize types of interpersonal communication. | | | | |Identify conflict management stages. | | | | |Identify interview techniques. | | | |Reading |Read Ch. 3 of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. 5 of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. 7 of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. 8 of Communication: Principles for a Lifetime. | | | |Reading |Read Appendix A in Communication: Principles for a Lifetime. | | |Reading |Read this week’s Electronic Reserve Readings. | | | |Participation |Participate in class discussion. |Two posts on |20 | | | |each of four | | | | |different days | | |Discussion Questions |Respond to weekly discussion questions. DQ #1 on Day 3,|15 | | | |DQ #2 and #3 on| | | | |Day 5 | | |Learning Team |Complete response of 250-300 w ords to the following: Describe the positive and negative |Day 4 |10 | |Learning Team Exercises |effects that a modern form of communications has had on business and personal communications. | | | | | | | | |Post in the Main forum. | | | |Individual |Complete the University of Phoenix Material: Nonverbal, Interpersonal, and Textual |Day 7 |25 | |Nonverbal, Interpersonal, and |Communication Worksheet located on the student website. | | |Textual Communication | | | | |Worksheet | | | | |Learning Team |Write a 500- to 750-word summary about the stages of conflict management. What steps will a |Day 7 |30 | |Conflict Resolution Paper |team take to resolve conflict? What are the consequences of exhibiting behavior that could | | | | |have a negative effect on the team? | | | | | | | | |Explain how you would handle the following situations: | | | | | | | | | |A team member who does not submit his or her portion of an assignment | | | | |A team member who does not meet deadlines | | | | |A team member who wants to control the completion of all assignments | | | | |A team member who submits work that is below team standards | | | | |A team member who does not cite sources | | | | |A team member who is not open to others’ ways of doing things | | | | |A personality conflict between two team members | | | | |Team members who post derogatory messages directed at others | | | | | | | | | |Describe the different interview skills and techniques you used to collect information on | | | | |conflict resolution methods from Learning Team members. | | | | | | | | |Format your paper consistent with APA guidelines. | | | |Week Three: Small Group and Team Communications | | |Details |Due |Points | |Objectives | | | | | |Identify elements of group dynamics. | | | | |Identify group development phases. | | | |Recognize characteristics of effective teams. | | | | |Identify problem-solving steps. | | | |Reading |Read Ch. 9 of Communication: Principles for a Lifetime. | | | |Readi ng |Read Ch. 10 of Communication: Principles for a Lifetime. | | | |Reading |Read this week’s Electronic Reserve Readings. | | | |Participation |Participate in class discussion. Two posts on |20 | | | |each of four | | | | |different days | | |Discussion Questions |Respond to weekly discussion questions. |DQ #1 on Day 3,|15 | | | |DQ #2 and #3 on| | | | |Day 5 | | |Learning Team |Complete response of 250-300 words to the following: Review Ch. 0 of Communication: |Day 4 |10 | |Learning Team Exercises |Principles for a Lifetime. Discuss any concept that a team member is having a difficult time | | | | |understanding and examine the importance and applicability of this week’s concepts to each | | | | |team member and to society in general. | | | | | | | | | |Post in the Main forum. | | |Learning Team Instructions |Take the Leadership and Group Dynamics Self-Assessment by clicking the link on the student | | | |Group Dynamics |website. | | | | | | | | | |Discuss your indiv idual results in the Learning Team forum. | | | |Individual |Recall a small team or group you have been a part of. |Day 7 |55 | |Small Team and Group Paper | | | | | |Write a 700- to 1,050-word paper about your experience. | | | | | | | | |Provide a brief description of the team or group. How many members did it include? What was | | | | |its purpose? | | | | | | | | | |Describe the behaviors the team or group exhibited as it went through each stage of | | | | |development. | | | | | | | | |Describe a problem the team or group encountered. What steps were taken to address and solve | | | | |the problem? Was the team or group able to generate a successful solution? Why or why not? | | | | | | | | | |Discuss the influence that leadership—or the lack of leadership—had on the team’s or group’s | | | | |ability to solve the problem. What style of leadership did the leader exhibit?What | | | | |problem-solving steps were taken to resolve the situation? What ste ps would have produced | | | | |better results? | | | | | | | | | |Explain whether the team or group was effective. Support your position by discussing goals, | | | | |roles, ground rules, norms, and characteristics your team or group displayed.How did these | | | | |characteristics affect the team’s or group’s ability to accomplish its purpose and solve the | | | | |problem it encountered? | | | | | | | | | |Analyze how communication contributed to cohesiveness. Identify and address how diversity or | | | | |technology affected the team or group members’ ability to communicate with one another to | | | | |reach a resolution. | | | | | | | | |Explain your thoughts on how goals, roles, ground rules, and norms help determine | | | | |effectiveness. How did these characteristics affect the team’s or group’s ability to | | | | |accomplish its purpose and solve the problem? | | | | | | | | | |Format your paper consistent with APA guidelines. | | | Week Four: Mass Communication and Presentations | | |Details |Due |Points | |Objectives | | | | | |Explain how mass communication influences society. | | | | |Identify presentation techniques. | | | | |Distinguish between informative and persuasive presentations. | | |Reading |Read Ch. 11 of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. 12 of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. 13 of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. 14 of Communication: Principles for a Lifetime. | | | |Reading |Read this week’s Electronic Reserve Readings. | | | |Participation |Participate in class discussion. Two posts on |20 | | | |each of four | | | | |different days | | |Discussion Questions |Respond to weekly discussion questions. |DQ #1 on Day 3,|15 | | | |DQ #2 and #3 on| | | | |Day 5 | | |Learning Team |Complete the following in 250-300 words: Consider the speeches you have heard and the |Day 4 |10 | |Learning Team Exerc ises |conferences you have attended in the past.Think about the speaker’s presentation style and | | | | |discuss among team members the following: | | | | | | | | | |Name of the speaker and the event at which he or she was speaking | | | | |Nonverbal communication and body language used | | | | |Voice reflections used | | | |Eye contact used | | | | |Verbal communication used | | | | | | | | | |For the formal/written part of the assignment, Identify five or more presentation best | | | | |practices. | | | | | | | | |Post in the Main forum. | | | |Nongraded Activities and |The best way to learn public speaking—other than actually doing it—is to observe other | | | |Preparation |speakers in action and analyze what factors contributed to the strengths or weaknesses of | | | |Speech Analysis |their presentations. | | | | | | | | |Watch Randy Pausch’s speech located on the student website. | | | | | | | | | |Complete the University of Phoenix Material: Indi vidual Speech Evaluation Form. | | | |Learning Team |Create a 10- to 15-slide Microsoft ® PowerPoint ® presentation that traces the rise and fall of|Day 7 |40 | |America’s Smoke Screen |the tobacco industry’s advertising campaigns from the 1920s to the present. | | | |Presentation | | | | |Develop a presentation that outlines strategies the tobacco industry used to improve its | | | | |image and convince the public of its sincerity. | | | | | | | | | |Use an informative or persuasive approach to illustrate how the tobacco industry demonstrated| | | | |it is serious about its efforts to improve its image. | | | | | | | | |Cite at least two references from University Library for every team member. | | | | | | | | | |Format your references consistent with APA guidelines. | | | | | | | | | |Deliver your presentation and submit your presentation file or link. | | | | | | | | |For Local Campus students, these are oral presentations accompanied by Microsoft ® PowerPoint  ®| | | | |presentations. | | | | |For Online and Directed Study students, these are Microsoft ® PowerPoint ® presentations with | | | | |notes. | | | Week Five: Special Issues and Research Methods in Communication | | |Details |Due |Points | |Objectives | | | | | |Explain how diversity affects communication. | | | | |Identify communication technologies. | | | | |Recognize the role of ethics in communication. | | | |Identify research methods used in communication. | | | |Reading |Read Ch. 6 of Communication: Principles for a Lifetime. | | | |Reading |Read Ch. 3 of Introducing Communication Theory (2010). | | | |Reading |Read â€Å"Methods of Inquiry† in Ch. 4 of Introducing Communication Theory (2004). | | | |Reading |Read this week’s Electronic Reserve Readings. | | | |Participation |Participate in class discussion. Two posts on |20 | | | |each of four | | | | |different days | | |Discussion Questions |Respond to weekly discussion questions. |DQ #1 on Day 3,|15 | | | |DQ #2 and #3 on| | | | |Day 5 | | |Learning Team |Complete the following: Select two cultures other than your own and compare those cultures to|Day 4 |10 | |Learning Team Exercises |your cultural background. | | | | | | | | |Consider the following: | | | | | | | | | |What are the differences in how men and women are viewed in each culture? | | | | |List two social customs of each culture. How do they differ from your culture? | | | | |Compare cultural values and how they differ from your culture. Refer to Ch. of | | | | |Communication: Principles for a Lifetime. | | | | | | | | | |Also complete the following as a team: | | | | | | | | | |Discuss any concept that a team member is having a difficult time understanding. | | | |Examine the importance and applicability of this week’s concepts to each team member and to | | | | |society in general. | | | | | | | | | |Post in the Main forum. | | | |Individual |Read the instructions in the University of Phoenix Material: New Business Product, and select|Day 7 |60 | |New Business Analysis |one option to complete the assignment.You can choose from the following options: | | | | | | | | | |Option 1: Product Market Analysis Paper | | | | |Option 2: New Advertising Campaign | | | |Learning Team |Resource: Communication Research Methods Activity located on the student website |Day 7 |40 | |Special Issues Presentation | | | | | |Prepare an 8- to 10-slide Microsoft ® PowerPoint ® presentation on special issues in | | | | |communication.Discuss the following in your presentation as they relate to communication: | | | | | | | | | |Diversity | | | | |Ethics | | | | |Technology | | | | |Mass communication | | | | | | | | | |Include how these issues relate to each other. For instance, How do gender differences affect| | | | |communication?How does technology affect communication between different cultures? Does | | | | |diversity affect ethical decisions? How does technology affect ethical decision making? | | | | | | | | | |Identify the research approach typically used for each issue by filling out the University of| | | | |Phoenix Material: Communication Research Methods Matrix. | | | | | | | | |Include a summary of the matrix in your presentation. | | | | | | | | | |Deliver your presentation and submit your presentation file or link. | | | | | | | | | |For Local Campus students, these are oral presentations accompanied by Microsoft ® PowerPoint ®| | | | |presentations. | | | |For Online and Directed Study students, these are Microsoft ® PowerPoint ® presentations with | | | | |notes. | | | Copyright University of Phoenix ® is a registered trademark of Apollo Group, Inc. in the United States and/or other countries. Microsoft ®, Windows ®, and Windows NT ® are registered trademarks of Microsoft Corporation in the United States and/or other countries. All other company and product names are trademarks or registered trademarks of their respective companies. Use of these ma rks is not intended to imply endorsement, sponsorship, or affiliation. Edited in accordance with University of Phoenix ® editorial standards and practices.

Ways to Enhance Writing Skills and Become a Better Writer

Ways to Enhance Writing Skills and Become a Better Writer The Most Effective Ways to Become a Better Writer I believe that writing is something more complicated than putting words together. It is about creating stories and sharing personal points of view with readers. Some people write to make money, others to express their creative personality. However, all writers want to impress their readers, thus, they need to write better and better. Developing writing skills is a hard work. It requires creating a new habit that can be acquired with continuous practice. Many things can be done to attract readers attention to your writing, but the most important one is to express your thoughts in a clear, comprehensive and grammatically correct way. A Few Tips to Enhance Your Writing Skills: Always proofread your writing. After finishing your piece of writing, take a pause, thus you will be able to look at your writing from a different perspective. Re-read your paper two or three times. At first, you will remove typos, illogical parts, and stupid mistakes. During the second look, you will notice serious grammar and stylistic errors. Always read the article aloud to perceive it from a readers perspective and this will help you with the structure of your paper. Draft your paper today, edit - tomorrow. Do not send your paper right after writing and proofreading it. If you have enough time, keep you mind off your article. The best decision is to edit your paper on the next day when you will have a fresh mind. You will not be exhausted and will notice general mistakes (if you missed them during proofreading). Ask your friend/colleague/classmate to proofread your paper. Do not be afraid to ask another writer for his/her opinion. This will make your article error free. Also, you can pay someone for proofreading or editing services. Do not repeat the same word/phrase. Use different words. Make your paper interesting, lexically rich and more attractive to readers. Do not repeat the same words, but find synonyms. For this purpose, you can use thesaurus.com. Use spell checkers. Spell checkers are very handy in finding typos in spelling. They are just time and nerves savers, so do not be lazy and use spell checking (even MS Word has such an option). Improve your grammar. Languages are constantly developing so writers need to follow new tendencies, styles, etc. Grammar shows the quality of your paper. Who wants to read an article full of grammar mistakes? Poor grammar shows disrespect to your readers. So get your high school grammar book and improve your knowledge. Read high-quality articles. If you want to be the best writer, you need to learn from the best writers. Find blogs that you really love and keep reading them. You will find inspiration as well as some writing tips and original ideas. In this article, we have presented our ideas on how to make your writing skills better. Follow our pieces of advice and you will find yourself a better writer soon. We will be happy to hear your writing tips, so please leave your thoughts in comments section. Stay tuned!

Kohls Dillards Essays

Kohls Dillards Essays Kohls Dillards Paper Kohls Dillards Paper FINANCIAL ACCOUNTING Kohl’s Corporation and Dillard’s Inc. – Financial Statement Analysis A. Kohl’s Corporation and Dillard’s Inc. are in the retail industry which is a highly competitive industry. There are a high number of retail stores, department stores which compete between each other on local, regional and national level. That competitiveness is highly influencing operating results of the company. The importance of the retail industry emphasizes the sentence below: â€Å"An estimated two-thirds of the U. S. gross domestic product (GDP) comes from retail consumption. Therefore, store closings and openings are an indicator of how well the U. S. economy is recovering after the Great Recession in the late 2000s. †[1] Regarding the size, Kohl’s Corporation has 929 stores in 47 states and Dillard’s Inc. has 326 stores in 29 states. They offer apparel, footwear and accessories for women, men and children, soft home products and other consumer goods. As we can see they differ in numbers of the stores and also in the approach. Kohl’s Corporation is more like discount store where Dillard’s Inc. offers more sophisticated and upscale approach, although both of the companies offer also on-line shopping on their websites. For Kohl’s Corporation we can see their expansion below: | | | | | | |Region |  Ã‚   |States |  Ã‚   | |Net Sales |100. 0% |100. 0% |100. 0% | |Cost of merchandise sold |63. 5% |63. 6% |64. 4% | |Gross margin |36. 5% |36. 4% |35. % | |Operating expense: |25. 6% |24. 7% |25. 0% | | Selling, general, administrative |22. 4% |21. 9% |22. 2% | | Depreciation and amortization |2. 7% |2. 5% |2. 5% | | Preopening expenses |0. 4% |0. 3% |0. 3% | |Operating Income |11. 0% |11. 6% |10. 5% | |Other expenses |0. 4% |0. % |0. 5% | | Interest expense |0. 5% |0. 4% |0. 5% | | Interest income |0. 1% |0. 2% |0. 0% | |Income before income taxes |10. 6% |11. 4% |10. 0% | |Provision for income taxes |4. 0% |4. 3% |3. 7% | |Net income |6. 6% |7. 1% |6. 3% | DILLARD’S INC. COMMON – SIZED STATEMENTS OF OPERATIONS |Dillard? Inc | Feb 2, 2008 | Feb 3, 2007 | Jan 28, 2006 | |Net Sales |100. 0% |100. 0% |100. 0% | |Cost of merchandise sold |64. 9% |64. 4% |65. 2% | |Gross margin |35. 1% |35. 6% |34. 8% | |Operating expense: |33. 0% |31. 2% |31. % | | Selling, general, administrative |28. 0% |26. 8% |26. 5% | | Depreciation and amortization |4. 1% |3. 9% |3. 9% | | Rentals |0. 8% |0. 7% |0. 6% | | Loss on disposal on assets |-0. 2% |-0. 2% |0. 0% | | Asset impairment and store closing charges |0. 3% |0. % |0. 8% | |Operating Income |2. 1% |4. 4% |3. 0% | |Other expenses interest |1. 2% |1. 1% |1. 4% | |Income before income taxes |0. 8% |3. 3% |1. 6% | |Provision for income taxes |0. 2% |0. 3% |0. 2% | |Equity of earning in joint ventures |0. % |0. 2% |0. 1% | |Net income |0. 7% |3. 1% |1. 6% | KOHL’S CORPORATION COMMON – SIZED BALANCE SHEET |Current Assets | Feb 2, 2008 | Feb 3, 2007 | Jan 28, 2006 | |   | | | |   | |   |Cash |1. % |2. 1% |1. 4% | |   |Short-term investments |4. 6% |4. 8% |1. 7% | |   |Merchandise inventories |27. 0% |28. 5% |24. 4% | |   |Accounts Receivable |0. 0% |0. 0% |18. 0% | |   |Deferred Income Taxes |0. 7 % |0. % |0. 3% | |   |Other |1. 3% |1. 7% |0. 7% | |   |Total Current Assets |35. 3% |37. 6% |46. 6% | |   | | | |   | |   |Property and equipment, net |61. 6% |59. 3% |50. % | |   |Favorable lease rights, net |2. 0% |2. 4% |2. 3% | |   |Goodwill |0. 1% |0. 1% |0. 1% | |   |Other assets |1. 0% |0. 6% |0. 5% | |   |Total Assets |100. 0% |100. 0% |100. % | |   | | | |   | |Total Liabilities Shareholders’ Equity | | |   | | | | | |   | |Current Liabilities | | |   | |   |Accounts payable |7. 9% |10. 3% |9. 1% | |   |Accrued liabilities |7. 6% |8. 0% |7. % | |   |Income taxes payable |1. 2% |2. 6% |1. 8% | |   |Current portion of long-term debt and capital leases |0. 1% |0. 2% |1. 2% | |   |Total Current Liabilities |16. 8% |21. 2% |19. 1% | |   | | | |   | |   |Long-term debt and capital leases |19. 4% |11. 5% |11. % | |   |Deferred income taxes |2. 5% |2. 7% |2. 4% | |   |Other long-term liabilities |3. 5% |2. 6% |2. 0% | |   | | | |   | |   |Total Liabilities |42. 2% |38. 0% |34. 9% | |   | | | |   | |   |Common stock $. 1 par value,800,000 shares authorized, 350,753 ; 348,502; and|0. 0% |0. 0% |0. 0% | | |345,088 shares issue | | | | |   |Paid in Capital |18. 1% |19. 4% |17. 3% | |   |Treasury stock at cost, 40,285; 27,516; and 0 shares |-22. 5% |-18. 0% |0. 0% | |   |Retained Earnings |62. 2% |60. % |47. 8% | |   | | | |   | |   |Total Shareholders’ Equity |57. 8% |62. 0% |65. 1% | |   | | | |   | |   |Total Liabilities and Shareholders’ equities |100. 0% |100. 0% |100. 0% | DILLARD’S INC. COMMON – SIZED BALANCE SHEET Current Assets | Feb 2, 2008 | Feb 3, 2007 | Jan 28, 2006 | |   |Cash and cash equivalent |1. 7% |3. 6% |5. 4% | |   |Accounts Receivable |0. 2% |0. 2% |0. 2% | |   |Merchandise inventories |33. 3% |32. 8% |32. 7% | |   |Other Current Assets |1. 2% |1. 3% |0. % | |   |Total Current Assets |36. 4% |37. 9% |39. 0% | |à ‚   |Property and Equipment: | | |   | |   |Land and land improvements |1. 6% |1. 7% |1. 6% | |   |Buildings and leasehold improvements |58. 4% |54. 3% |50. 7% | |   |Furniture, fixtures and equipment |36. 9% |40. 0% |38. % | |   |Buildings under construction |1. 8% |1. 1% |1. 7% | |   |Buildings and equipment under capital lease |0. 9% |0. 9% |1. 5% | |   |Less accumulated depreciation and amortization |-39. 8% |-39. 7% |-37. 3% | |   |Total property and equipment |59. 8% |58. 3% |57. 1% | |   |Goodwill |0. 6% |0. 6% |0. % | |   |Other Assets |3. 2% |3. 1% |3. 2% | |   |Total Assets |100. 0% |100. 0% |100. 0% | |Total Liabilities Shareholders’ Equity | | |   | |Current Liabilities | | |   | |   |Trade accounts payable and accrued expenses |14. 1% |14. 8% |15. % | |   |Current portion of long-term debt |3. 7% |1. 9% |3. 6% | |   |Current portion of capital lease obligations |0. 0% |0. 1% |0. 1% | |   |Other short-term borrowings |3. 7% |0. 0% |0. 0% | |   |Federal and state income taxes including deferred taxes |0. 7% |1. 4% |1. 5% | |   |Total Current Liabilities |22. 2% |18. 1% |20. % | |   |Long-term debt |14. 2% |17. 7% |19. 2% | |   |Capital lease obligations |0. 5% |0. 5% |0. 6% | |   |Other liabilities |4. 1% |3. 8% |4. 7% | |   |deferred income taxes |8. 2% |8. 3% |8. 7% | |   |Guaranteed preferred beneficial interests in the companys subordinated |3. 7% |3. 7% |3. % | | |debentures | | | | |   |Total Liabilities |52. 9% |52. 2% |57. 7% | |   |Common stock Class A |0. 0% |0. 0% |0. 0% | |   |Common Stock Class B (convertible) |0. 0% |0. 0% |0. 0% | |   |Additional paid in capital |14. 6% |14. 3% |13. 6% | |   |Accumulated other comprehensive loss |-0. 4% |-0. 4% |-0. % | |   |Retained Earnings |50. 2% |48. 9% |43. 7% | |   |Less Treasury stock at cost Class A |-17. 3% |-15. 1% |-14. 7% | |   |Total Shareholders’ Equity |47. 1% |47. 8% |42. 3% | |   |Total Liabilities and Shareholders’ equities |100. 0% |100. 0% |100. 0% | D. ROE = NI / Average stockholders equity KOHL’S CORPORATION ROE2007= 18. 5 % ROE2006=19. 18% DuPont Model |2007 |2006 | |Cost of Taxes |37. 78% |37. 52% | |Cost of Debt |3. 46% |2. 22% | |Operating Profit |10. 95% |11. 64% | |Asset Turnover |1. 68 |1. 72 | |Capital Structure Leverage |1. 67 |1. 57 | |Return on Equity (ROE) |18. 52% |19. 18% | ROE = NI / Average stockholders equity DILLARD’S INC. ROE2007 = 2. 11% ROE2006 = 10. 00 % |DuPont Model |2007 |2006 | |Cost of Taxes |11. 17% |3. 3% | |Cost of Debt |60. 20% |25. 67% | |Operating Profit |2. 06% |4. 37% | |Asset Turnover |1. 37 |1. 43 | |Capital Structure Leverage |2. 11 |2. 22 | |Return on Equity (ROE) |2. 11% |10. 00% | E. Trends in Subcomponents of ROE Trends for Cost of Taxes Kohl has a pretty stable tax rate around 37. 5% while Dillard has a highly unstable one, growing from 3. 42% and 3. 23% in 2005 and 2006 to 11. 17% in 2007. Trends for Costs of Debt While Kohl has fair costs of debt of 3. 6% in 2006 (which is below the industry average of 4%), Willards cost of debt worsened to 60. 2% in 2006 (from 25. 7% in 2005). Trends for Operating Profit Kohls profit slightly dropped by 5. 9% to 10. 95% from 2006 to 2007, Dillard worsened by 58. 2% to an EBIT of 2. 06% from 2006 to 2007. Trends for Asset Turnover Kohls asset turnover rate stayed relatively stable, slightly declining from 1. 72 to 1. 68. Dillard declined from 1. 43 in 2006 to 1. 37 in 2007. Trends on Capital Structure Leverage Kohl nearly doubled their long-term debt and increased their capital structure leverage from 1. 57 in 2006 to 1. 67 in 2007. Dillard reduced their leverage from 2. 22 in 2006 to 2. 1 in 2007. Profitability With 18. 5% ROE in 2007 (19. 2% in 2006), Kohl is by far more profitable than Dillard, whose ROE dropped to 2. 1% in 2007 (from 10% in 2006). While both firms have a similar gross profit (Kohl 36. 5%/2007; Dillard 35. 1%/2007), Kohl achieves an EBIT of 10% against 2. 1% for Dillard. Looking at both companies RNOA, it confirms that Dillard is struggling with a very low NOPM of only 1. 75% in 2007 against 6. 8% in the same year for Kohl, while Dillard is making better use of their net operating assets. F. Kohl’s Corporation asset efficency Dillard’s Inc. asset efficency G. Liquidity and solvency for Kohl’s Corporation Liquidity Solvency |2007 |2006 |2005 | |Current ratio |2. 10 |1. 78 |2. 44 | |Quick ratio |0. 49 |0. 43 |1. 16 | |Debt-equity ratio |0. 73 |0. 61 |0. 54 | |Interest cost |5. 76% |3. 64% |8. 36% | Liquidity and solvency for Dillard’s Inc. |Liquidity Solvency |2007 |2006 |2005 | |Current ratio |1. 64 |2. 10 |1. 7 | |Quick ratio |0. 14 |0. 28 |0. 30 | |Debt-equity ratio |1. 12 |1. 09 |1. 36 | |Interest cost |170. 30% |35. 68% |86. 90% | COMPARISON OF CURRENT RATIO‘S FOR KOHL’S CORPORATION AND DILLARD’S INC. [pic] COMPARISON OF QUICK RATIO [pic] COMPARISON OF DEB T TO EQUITY RATIO [pic] COMPARISON OF INTEREST COST [pic] [1] Farfan, Barbara â€Å"Retail Industry Information: Overview of Facts, Research, Data Trivia  2011†. About. com June 2011 http://retailindustry. about. com/od/statisticsresearch/p/retailindustry. htm

Use Bond Energies to Find Enthalpy Change

Use Bond Energies to Find Enthalpy Change You can use bond energies to find the enthalpy change of a chemical reaction. This example problem shows what to do: Review You may wish to review the Laws of Thermochemistry and Endothermic and Exothermic Reactions before you begin. A table of single bond energies is available to help you. Enthalpy Change Problem Estimate the change in enthalpy, ΔH, for the following reaction: H2 (g) Cl2 (g) → 2 HCl (g) Solution To work this problem, think of the reaction in terms of simple steps: Step 1 The reactant molecules, H2 and Cl2, break down into their atoms H2(g) → 2 H(g)Cl2(g) → 2 Cl(g) Step 2 These atoms combine to form HCl molecules 2 H (g) 2 Cl (g) → 2 HCl (g) In the first step, the H-H and Cl-Cl bonds are broken. In both cases, one mole of bonds is broken. When we look up the single bond energies for the H-H and Cl-Cl bonds, we find them to be 436 kJ/mol and 243 kJ/mol, therefore for the first step of the reaction:​ ΔH1 (436 kJ 243 kJ) 679 kJ Bond breaking requires energy, so we expect the value for ΔH to be positive for this step.In the second step of the reaction, two moles of H-Cl bonds are formed. Bond breaking liberates energy, so we expect the ΔH for this portion of the reaction to have a negative value. Using the table, the single bond energy for one mole of H-Cl bonds is found to be 431 kJ: ΔH2 -2(431 kJ) -862 kJ By applying Hesss Law, ΔH ΔH1 ΔH2 ΔH 679 kJ - 862 kJΔH -183 kJ Answer The enthalpy change for the reaction will be ΔH -183 kJ.

Persuasive speech Essay Example | Topics and Well Written Essays - 250 words - 5

Persuasive speech - Essay Example People going to public places such as hotels or even some schools face the wrath of isolation. They are regarded as strangers or even terrorists and are stared at surprisingly. 2- Fear of physical harm. People opposed to wearing of hijabs have always assaulted girls wearing the hijabs in different countries such as France and other public places such as schools. They are always suspected to be hiding something behind their hijabs (Elawawadh Web). As a result of assault and discrimination, many girls have opted out of Islam and joined other religions or secular world. They fear the level of discrimination driven towards people wearing hijabs (â€Å"BBC News† Web). - Media has played a huge role in escalating challenges affecting people wearing hijabs. Through the media, such as social media and the television or newspaper, people around the world have been made to understand that terrorists are Muslims. The fear of interacting or rather mixing with Muslims has led to the isolation and physical abuse of people wearing hijabs (Elawawadh Web). Girls wearing hijabs do not have the knowledge on why they should wear the hijabs. They do not understand the benefits or even the meaning of wearing the hijabs (Asser Web). The knowledge should also be spread among people who discriminate against people wearing hijabs. They should understand that it is won for a good cause (Vyver Web). 2- Proper institutions and legal framework should be put in place to protect girls wearing hijab (Syed Web). Schools and other public places need to protect people wearing hijabs by introducing stern measures to punish any form of discrimination or physical assault. 3- Media should act as the number one messenger that promotes hijab wearing among Muslim girls (â€Å"BBC News† Web). They should bring in Muslim sheiks and clerics as well as leaders who support girls wearing hijabs. Wearing hijab is a command from Allah and it plays a major role in maintaining integrity and

Shipping Law case abt DEVIATION AND LIBERTY CLAUSES Essay

Shipping Law case abt DEVIATION AND LIBERTY CLAUSES - Essay Example Instantly Mr. Francis (owner of the ship) received a message to consign 10 containers of engineering equipments to Southampton, before reaching New York. The ship docked in New York on 7th November 2008. When the ship was being anchored, it happened to hit against a dock wall, due to apparent negligence of the ship’s master. Consequently 40 crates of medical equipments, valued at around  £40,000 were totally ruined. The subsequent inquiries revealed that navigating officer and master of the vessel, who were mainly responsible for the safety of ship and cargo, were in an inebriated state during the time of occurrence of accident. The shipping law is a combination of customs, precedents, legislations, and ratio decedent. The subject matter of the same is ownership and operation of ships travelling through the high seas which confers rights and imposes duties on the respective parties. The transportation of goods along the high seas is primarily based on contracts or agreements between the ship owner on the one hand, and the party consigning goods, on the other. Anyway, these agreements are grounded on archaic customs and antiquated precedents prevailing in the industry. As already mentioned the transportation of goods through high seas is mainly based on contracts or agreements between the ship owner and the consigner. These types of contracts are otherwise termed as â€Å"Charter Parties†. The term Charter Party is derived from the Latin word â€Å"Carta Partitta† which means â€Å"divided charter†. As per the classification the charter party is divided into three types which are â€Å"Demise charter†, secondly, â€Å"Time charter† and finally â€Å"Voyage charter.† 1 It is the charterer who appoints the master and the crew of the ship. The charterer himself affects the repairs etc. In summary the charterer acts as if he is the owner of the vessel during the period of the contract. In time charter the

Writing a critique for an article Essay Example | Topics and Well Written Essays - 750 words

Writing a critique for an article - Essay Example The author being bilingual had less expertise in English language and had to face difficulty in the public where English was the only communicative medium. The author conveys that being bilingual is definitely not an easy experience when one is less expert in one of the bilingual languages (Thesis). The author in his article is letting the readers know that his siblings spoke Spanish at home and learned English at school. The author here takes initiative to explain the dilemma of Mexican migrants in an America where all spoke English. Author also explains about the new â€Å"bilingual program† which was launched by Government that allowed children to use their family language in school. But he is critical about this provision as he believes it impossible for a child to use any language apart from English in American school environment. In his article (Rodriguez 26) writes that â€Å"It is not possible for a child, any child ever to use, ever to use his family language in school†. Author is explaining about the uneasiness his family felt in American land, but can he not treat it as one of the sacrifice he need to undergo in order to get a quality life in America. Even though being bilingual is a complex phenomenon, after a considerable time, he would have become expert in English which would helped his future tremendously .It is a known fact that there is no gain without pain and this bilingual problem could have taken more lightly by the author. The author explains that in school he was only allowed to Speak English. As author’s family had acquaintance with their relatives he enjoyed the Spanish language only at the comfort of home. He referred to Americans as â€Å"los gringos† which depicts the alienation he felt within the American society. Author narrates to the readers that he was dull in English language and had no confidence of speaking this foreign language. According to (Rodriguez 27) â€Å"My own sound I was unable to hear, but I knew that I spoke English

Legal citations Assignment Example | Topics and Well Written Essays - 500 words

Legal citations - Assignment Example James Mathes Garrett had a conviction by the jury of one count of bank robbery. It was in violation of 18 U.S.C. Â § 2113 (a) and (d). Garrett sentence was a term of incarceration of eight years and one month, followed by forty-eight months of supervised release. In his appeal, Garrett raised several issues that were challenging both his conviction and the sentence. After the court had reviewed the record, the issues were found to be with no merit. The defendant had a conviction for armed robbery and murder and received concurrent terms of 50 and 30 years in prison. The Supreme Court held that plain error doctrine did not apply in the case after the defendant raised the issue of unfair judgment. The disposition did not reach all the issues the defendant presented; the Supreme Court had directions to consider those questions. Gilbert Martinez-Jimenez, the defendant, appeals his conviction after a bench trial on one count of armed bank robbery. It was in violation of 18 U.S.C. Sec. 2113 (a) & (d). Martinez contends that the court was wrong in deciding that the toy gun that he had in the bank robbery was a "dangerous weapon" as defined by Act 18 U.S.C. Sec. 2113 (d). The judgment of the district court was right in his decision. Alton Campbell appealed his conviction of two counts of offering to pay voters in violation of 42 U.S.C. Â § 1973i (c) (1982). The county judge of Newton County, Arkansas, was acquitted of his crime, twelve counts of vote-buying, one count of voting numerous times, and one count of conspiracy, 18 U.S.C. Â § 371 (1982). On appeal, the defendant argues that there was no sufficient evidence to support the results of the ballot of Pamela Cross. Eugenia Toney was playing on a public sidewalk in Arizona when she was bitten by a German Shepherd dog on September 13, 1976 that is owned by Harlean Bouthillier. The dog had no leash, and it was roaming in the neighborhood Eugenia had to go through several operations. The plaintiff argued

Autobiographical Paper on Religious Affiliation Essay

Autobiographical Paper on Religious Affiliation - Essay Example I was baptized and grew up in a middle-class Catholic family in New Orleans where I thought almost everyone is Catholic as I grew up, and I never felt that we were a "minority within a minority" (Carey, P. in Phelps, 1997, p.7). I had an uncle who is a Catholic priest, and the way he lived his life as a servant of Christ in the Church had an impact on me. His kindness towards others made me see a bit of how Jesus was when he walked this earth two thousand years ago. His preaching, his life of prayer, and his dedication to his flock drove home the message that there was something, and someone, greater and beyond this life. Of course, my young mind never looked at events from a theological or religious view, because to me he was just my uncle who would visit and shower us with cheer and tell us stories about where he'd been, what he'd done, and the thousand and one things that a priest is supposed to be doing. My parents were a huge influence on my beliefs. The way they cared for me taught me how to love and use my heart and mind to face the mysteries of this world. How they loved each other despite the trials and joys of family life were for me a sign of how God takes care of us. They taught me how to pray, and more importantly, they told me why. Allow me to briefly discuss one case in point: the Trinity as a Family where God is a Father, Jesus is the Son and my brother, and the Holy Spirit is Love. I can never explain fully how there can be three Persons in One God, but I understood as I grew up that maybe God is a family too where everyone loves each other, just as we did in my family. We did things together: prayed at home and went to Sunday Mass; spent time having fun, laughing and talking and enjoying each other's company. Maybe God has been doing it for all eternity, and that is why He is happy and wants us to share in that happiness (Mt. 11: 25-30). My Mom and I also prayed the Holy Rosary at home to honor Mary, the mother of Jesus. Many non-Catholics never understood the Rosary, because they think it is a form of worship, but it is not (Cavendish, 2000). Like people in love who never tire of saying the same things to one another, we Catholics who love the mother of Jesus also do the same. We show her honor, not worship, in the same way I show mom and dad the honor they deserve for being good parents. Novenas and other devotions to the saints are the same thing. We see them as paths to God, the same way that if we want to get a job we ask the help of someone close to us so that we do not have much of a hard time. Going to the saints and to Mary is the same thing. Of course, some people get carried away and give too much time to Mary and the saints that they forget Jesus, but the Catholic Church keeps on reminding us about this danger. So yes, my religious upbringing had a strong impact on my faith, helped by the examples my mom, dad, and uncle showed me that we can be happy doing the good things we enjoy, being men and women of virtue, prayer, and faith (Copeland, 2000). Search for Meaning Hunt et al. (1975) discussed the presence of a religious factor in secular achievement of African-Americans and investigated the presence of Protestant and Catholic

Literary discourses in the modern literary theory Essay

Literary discourses in the modern literary theory - Essay Example It has been maintained that "the reading of literary narratives is best characterized as point driven-a process in which the reader considers what the narrator is getting at [and] that point-driven reading involves a sense of an author seeking to make a point." (Miall, 339) One of the most effective strategies of attaining the literary meaning of piece is reading for point which includes different components such as coherence, attention to surface features, and the transactional stance. It is possible and largely illumining to engage in a literary activity of reading for point in order to arrive at the meaning of the literary creations. The significance of the structural elements in the creation of a cohesive and coherent narrative discourse in fiction is often emphasised. This paper focuses on a profound and reflective analysis of the structural elements in Pride and Prejudice by Jane Austen with close reference to the novel, which make the piece a cohesive and coherent narrative di scourse. Though different in objective and function, structure and meaning are interconnected and it is the relation between the two which make a literary discourse meaningful. The important relation between structure and meaning in literary discourse needs to be clearly comprehended. ... very work possesses a structure, which is the articulation of elements derived from the different categories of literary discourses; and this structure is at the locus of the meaning." (Todorov et al., 141) An evaluation of the relation between structure and meaning in literary works through the years confirms the significance of readings in literary discourse which focus on these elements. Pride and Prejudice by Jane Austen provides one of the best illustrations of the pertinent relation between structure and meaning in literary discourse. It is obvious that the structural elements in the novel make it a cohesive and coherent narrative discourse and an analysis of the novel's narrative structure substantiates the point. The structural elements include narrative structure as well as constituents and linkage. In Pride and Prejudice, the best known and probablythebest liked novel by Austen, the narrative structure, the relation among story, plot, structure, system, rules, the cohesion, coherence and congruence in story etc contribute to the structural elements, which ultimately bring about the meaning to the novel. An analysis of the narrative structure of the novel is important and the sociolinguist Labov's Model of Natural Narrative, which is a prolific model of analysis in stylistics, provides with an effective tool in this regard. As Labov's model focuses on the everyday discourse practices of actual speakers in actual social circumstances, it has a great validity in literary analyses. Labov made use of the various stories by informers from many diverse backgrounds and "isolates the core, recurrent features that underpin a fully formed natural narrative. Six key categories are rendered down from this body of data." (Simpson, 114) According to the model, there are

Legal citations Assignment Example | Topics and Well Written Essays - 500 words

Legal citations - Assignment Example James Mathes Garrett had a conviction by the jury of one count of bank robbery. It was in violation of 18 U.S.C. Â § 2113 (a) and (d). Garrett sentence was a term of incarceration of eight years and one month, followed by forty-eight months of supervised release. In his appeal, Garrett raised several issues that were challenging both his conviction and the sentence. After the court had reviewed the record, the issues were found to be with no merit. The defendant had a conviction for armed robbery and murder and received concurrent terms of 50 and 30 years in prison. The Supreme Court held that plain error doctrine did not apply in the case after the defendant raised the issue of unfair judgment. The disposition did not reach all the issues the defendant presented; the Supreme Court had directions to consider those questions. Gilbert Martinez-Jimenez, the defendant, appeals his conviction after a bench trial on one count of armed bank robbery. It was in violation of 18 U.S.C. Sec. 2113 (a) & (d). Martinez contends that the court was wrong in deciding that the toy gun that he had in the bank robbery was a "dangerous weapon" as defined by Act 18 U.S.C. Sec. 2113 (d). The judgment of the district court was right in his decision. Alton Campbell appealed his conviction of two counts of offering to pay voters in violation of 42 U.S.C. Â § 1973i (c) (1982). The county judge of Newton County, Arkansas, was acquitted of his crime, twelve counts of vote-buying, one count of voting numerous times, and one count of conspiracy, 18 U.S.C. Â § 371 (1982). On appeal, the defendant argues that there was no sufficient evidence to support the results of the ballot of Pamela Cross. Eugenia Toney was playing on a public sidewalk in Arizona when she was bitten by a German Shepherd dog on September 13, 1976 that is owned by Harlean Bouthillier. The dog had no leash, and it was roaming in the neighborhood Eugenia had to go through several operations. The plaintiff argued

Literary discourses in the modern literary theory Essay

Literary discourses in the modern literary theory - Essay Example It has been maintained that "the reading of literary narratives is best characterized as point driven-a process in which the reader considers what the narrator is getting at [and] that point-driven reading involves a sense of an author seeking to make a point." (Miall, 339) One of the most effective strategies of attaining the literary meaning of piece is reading for point which includes different components such as coherence, attention to surface features, and the transactional stance. It is possible and largely illumining to engage in a literary activity of reading for point in order to arrive at the meaning of the literary creations. The significance of the structural elements in the creation of a cohesive and coherent narrative discourse in fiction is often emphasised. This paper focuses on a profound and reflective analysis of the structural elements in Pride and Prejudice by Jane Austen with close reference to the novel, which make the piece a cohesive and coherent narrative di scourse. Though different in objective and function, structure and meaning are interconnected and it is the relation between the two which make a literary discourse meaningful. The important relation between structure and meaning in literary discourse needs to be clearly comprehended. ... very work possesses a structure, which is the articulation of elements derived from the different categories of literary discourses; and this structure is at the locus of the meaning." (Todorov et al., 141) An evaluation of the relation between structure and meaning in literary works through the years confirms the significance of readings in literary discourse which focus on these elements. Pride and Prejudice by Jane Austen provides one of the best illustrations of the pertinent relation between structure and meaning in literary discourse. It is obvious that the structural elements in the novel make it a cohesive and coherent narrative discourse and an analysis of the novel's narrative structure substantiates the point. The structural elements include narrative structure as well as constituents and linkage. In Pride and Prejudice, the best known and probablythebest liked novel by Austen, the narrative structure, the relation among story, plot, structure, system, rules, the cohesion, coherence and congruence in story etc contribute to the structural elements, which ultimately bring about the meaning to the novel. An analysis of the narrative structure of the novel is important and the sociolinguist Labov's Model of Natural Narrative, which is a prolific model of analysis in stylistics, provides with an effective tool in this regard. As Labov's model focuses on the everyday discourse practices of actual speakers in actual social circumstances, it has a great validity in literary analyses. Labov made use of the various stories by informers from many diverse backgrounds and "isolates the core, recurrent features that underpin a fully formed natural narrative. Six key categories are rendered down from this body of data." (Simpson, 114) According to the model, there are

Paraphrasing and Summarizing Essay Example for Free

Paraphrasing and Summarizing Essay Is there a difference between paraphrasing and summarizing? What is it? How do you know when it is most appropriate to use one or the other in an academic paper? In academic writing there are many do not’s to refrain from in writing academically. Two of the do not’s that relates to paraphrasing and summarizing are * Do not copy from other people’s work * Do not simply copy words and phrases from the question paper; try to use your own words at all times by paraphrasing the question. These points explain there is a difference between paraphrasing and summarizing. Paraphrasing is selecting the author or writer works and referencing the ideas that are used. As well as using your own words in a length that will capture the audience attention. Summarizing is related to your ideas and thoughts of what the writer or author discuss. Plotnick (2012),†Paraphrase and summary are indispensable tools in essay writing because they allow you to include other peoples ideas without cluttering up your essay with quotations. They help you take greater control of your essay. Consider relying on either tool when an idea from one of your sources is important to your essay but the wording is not. You should be guided in your choice of which tool to use by considerations of space. But above all, think about how much of the detail from your source is relevant to your argument. If all your reader needs to know is the bare bones, then summarize. Ultimately, be sure not to rely too heavily on either paraphrase or summary. Your ideas are what matter most. Allow yourself the space to develop those ideas. † (para. How do I paraphrase? ).

Effects of Marginalizing Social and Environmental Reporting

Effects of Marginalizing Social and Environmental Reporting AIM The aim of this research work is to observe and analyze the implications of marginalizing Social and Environmental reporting and explain how such reporting can be strengthened. RESEARCH OBJECTIVES Problem statement Conventional accounting reports place more emphasis on the financial performance of reporting entities compared to their social and environmental performance. Guidance on social and environmental reporting is currently provided by organizations outside the accounting profession, such as AccountAbility (AA) and the Global Reporting Initiative (GRI). We are going to discuss the implications of marginalizing social and environmental reporting. We will also shed light on how such reporting can be strengthened. Objectives To shed light on the above we will try to find out the following in our project: Identify what has impelled the need for social and environmental reporting. Identify how and why Social and Environmental reporting is being incorporated by entities into their reporting. Identify the alternative approaches to Social and Environmental reporting. Illustrate the relevance of the guidelines presented by organizations such as AccountAbility and Global Reporting Initiatives on Social and Environmental Reporting. Discuss the nature of voluntary disclosure. State the implications of marginalizing Social and Environmental reporting. Outline how such reporting could be strengthened and be effectively incorporated by reporting entities. RESEARCH METHODS The following methods were used to gather information to compile this project: Literature review was done. Previous working papers and journal articles of different accounting professionals and authors were analyzed in order to attain information that was both relevant and reliable in regards to social and environmental reporting. We also interviewed Mr Napolioni Batimala (Audit Manager à ¢Ã¢â€š ¬Ã¢â‚¬Å" PWC) to derive the current information available regarding the issues concerning social and environmental reporting and its current stand. Case studies on three Fiji companies were conducted, in order to determine the situation in Fiji regarding Social and Environmental reporting. A qualitative data analysis of the results was carried out. These were selected based on their extensive environmental (FSC) and social (BAT) impacts. FMF was also considered, as it is the largest, manufacturing company in the country. British American Tobacco Fiji Ltd Fiji Sugar Corporation Flour mills of Fiji Library research was also conducted. Extensive archival research and literary research from respective journals was carried out in order to find extensive views and analysis and to get insight on past research and current thoughts on this topic. Annual reports were analyzed such as: British American Tobacco (2005 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2007) FSC (2005 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2008) Flour Mills of Fiji (2005-2008) Internet research was conducted as well. Proquest references were sourced to get hold of electronic journals for the issues of journals that USP library does not hold. The access of Internet references provided more up-to-date statistics and secular information that were available in library references. The South Pacific Stock Exchange (SPSE) website was also extensively visited. Corporate websites for these companies were also visited. This project was compiled from discussion generated in our group during meeting in which information obtained by the methods mentioned above were extensively analyzed. ACKNOWLEDGEMENTS The research topic we undertook reflected the social and economic reality of many countries. It no doubt is an indication of the future of many companies in Fiji itself. This project would not have been possible without the contribution of the following authorities and individuals for providing us with latest information and their views on social and environmental reporting. We are very appreciative to: Mr. Tevita Veituna Our Tutor Mr. Nacanieli Rika The Course Co-coordinator Mr. Napolioni Batimala à ¢Ã¢â€š ¬Ã¢â‚¬Å" Audit Manager (PWC) The organizations and individuals who have contributed information We would like to take this opportunity to thank anyone else who contributed towards the project in any way possible. DECLARATION OF ORIGINALITY We, Rieaz, Moreen, Priya and Zafeen hereby declare that the information presented in this project is our original work and correct to date. All the working papers especially used in the literature review or in guidance of this project are clearly referenced in the bibliography with in text referencing given after the various quotations used. RATIONALE With the emergence of many social and environmental problems globally including gender discrimination in the workforce, and excessive use of child labor, à ¢Ã¢â€š ¬Ã…“the thinning of the ozone layer and global warming, deforestation, species extinction, waste disposal, energy usage land, air, and water pollution, usage of toxic chemicals, and resource scarcity together with the occurrence of significant environmental disasters such as the Exxon Valdez oil spill and the Bhopal gas leakà ¢Ã¢â€š ¬? (Lodhia, S., 2004: p.111) and the growing power of the media to air these issues worldwide together with the apparent popularity of vocal special interest groups such as Greenpeace and Amnesty International, has resulted in à ¢Ã¢â€š ¬Ã…“increased community attention towards the identification of approaches to deal more effectively with these concernsà ¢Ã¢â€š ¬?(Wilmshurst Frost, 2000). This is what the Association of Chartered Certified Accountants (2001) has to say, A combination of growing awareness of environmental issues by the general population and increased non-governmental organization (NGO) pressure and activity has led many corporations to reflect on and revise their corporate environmental responsibilities. This heightened anxiety amongst the members of society over the adverse effects of business operations on the physical and social environment has culminated into what is referred to as social and environmental reporting, or synonymously, corporate social responsibility reporting (CSR). Social and environmental reporting as acknowledged by Deegan (2006) is à ¢Ã¢â€š ¬Ã…“reporting that typically involves the provision, to a range of stakeholders, of information about the performance of an entity with regard to its interaction with its physical and social environment, inclusive of information about an entityà ¢Ã¢â€š ¬Ã¢â€ž ¢s support of employees, local and overseas communities, safety record and use of natural resources.à ¢Ã¢â€š ¬? This seminar paper endeavors to report on the main issues concerning social and environmental reporting. Thus, it will seek to address the following issues in relation to social and environmental reporting: how specific accounting theories help us to understand it, its perceived benefits to the reporting entities and society and some alternative approaches to social and environmental reporting such as AccountAbility and Global Reporting Initiative. It is important to note that in Fiji, social and environmental reporting is voluntary in nature. Furthermore, the implications of marginalizing social and environmental reporting is also discussed together with suggestions on how this type of reporting can be strengthened. INTRODUCTION Conventionally, the accounting function of business organizations have been based on the accounting entity, measurement of economic events in financial terms and users of reports who are only concerned with the financial implications of entity on business position and performance. However, there has been emerging a new focus in business reporting in this era where there are now various stakeholders who are demanding information on social and environmental performance of entities to be disclosed as well as financial performance. These demands have increased pressures on entities to use social and environmental issues in the decision-making process. This is particularly vital for the South Pacific Island communities, which have been plagued by a range of environmental problems culminating in sea-level rise and unexpected climatic change in the Islands. These issues are also critical in Fiji and in recent years growing public awareness has resulted in closer scrutiny of the activities of the major industries that may be contributing to environmental degradation. The oil spillages in Suvaà ¢Ã¢â€š ¬Ã¢â€ž ¢s major industrial area, Walu Bay (Fiji Times, 19 April 1998; Fiji Sun, 2 Feb 2000) and many activities as such have provoked the need for appropriate environmental and social legislation in Fiji. Many companies throughout the world publish reports that discuss their economic, environmental and social performance. This evidently shows that companies today are now embracing sustainability as a corporate goal, rather than simply aiming for profitability. These practices represent moves towards sustainable development by these organizations, which require these entities to unequivocally consider various aspects of their economic, social and environmental performance. ( Deegan 2006 p.327) Such disclosure includes that in-printed form such as- Examples standalone environmental reports, triple bottom line reports, sustainability and annual reports. In addition information that is disseminated on the Internet via corporate websites. (Hooks van Staden 2007 p.197) These social reporting practices are often referred to as corporate social responsibility reporting, or sustainability reporting. The latter covers aspects of both financial sustainability and performance, and social and environmental sustainability.(Deegan 2006 p.329) The moral arguments for greater corporate social responsibility arise from the increases in size, power and spread of multinational companies, as well as an increased awareness of the impact of companies on the environment and local communities.(Adams 2004 pg.731) This increase in awareness has been brought about by the media, the Internet, and the action of non-governmental organizations. These social reporting practices are often referred to as corporate social responsibility reporting, or sustainability reporting. The latter covers aspects of both financial sustainability and performance, and social and environmental sustainability.(Deegan 2006 p.329) The moral arguments for greater corporate social responsibility arise from the increases in size, power and spread of multinational companies, as well as an increased awareness of the impact of companies on the environment and local communities.(Adams 2004 pg.731) This increase in awareness has been brought about by the media, the Internet, and the action of non-governmental organizations. Social and environmental reporting developed as stakeholders began to demand information on other aspects of an organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s operations, apart from their financial performance. Stakeholdersà ¢Ã¢â€š ¬Ã¢â€ž ¢ expectations and needs have extended to the entitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ social and environmental performance. These were in the form of widespread interest of stakeholders in terms of demand for social reports of entities, pressure from environmental lobby groups to increase environmental disclosures, and also the increased competitiveness of the business environment where stakeholders today demand more accountability and transparency from organizations, concerning the utilization of their resources. Our project will basically emphasize on social and environmental reporting by business firms. We will also shed light on the organizations outside the accounting profession namely, AccountAbility (AA) and the Global Reporting Initiative (GRI) who are providing guidance on social and environmental reporting. It also incorporates the implications of marginalizing social and environmental reporting and how such reporting can be strengthened and effectively be incorporated by reporting entities. The various theories relating to voluntary disclosure are looked at, such as the legitimacy theory, stakeholder theory and institutional theory etc. How the information is reported and what implications it might have on the users of social and environmental information, in helping make decisions is also discussed. An analysis on some Fiji companies has also been undertaken to determine the extent of environmental and social reporting. However, social and environmental reporting in Fiji, is voluntary in nature to this day. THEORETICAL UNDERPINNINGS The different theoretical perspectives need not be seen as competitors for explanation but as sources of interpretation of different factors at different levels of resolution. In this sense, legitimacy theory and stakeholder theory enrich, rather than compete for, our understandings of corporate social disclosure practices. (Gray, Kouhy and Lavers 1995 ) Specific accounting theories help us to understand social and environmental reporting, by seeking to explain why many organizations publicly release information about their social and environmental performance, even with the general lack of regulation in this area. That is, it helps us understand what motivates entities to release this information voluntarily. LEGITIMACY THEORY According to Lindblom, legitimacy is à ¢Ã¢â€š ¬Ã…“a condition or status which exists when an entitys value system is congruent with the value system of the larger social system of which the entity is a part. When a disparity, actual or potential, exists between the two value systems, there is a threat to the entitys legitimacy.à ¢Ã¢â€š ¬?[1] This theory asserts that organizations continually seek to ensure that they are perceived as operating within the bounds and norms of their respective societies (which change over time), that is, they attempt to ensure that their activities are perceived by outside parties as being legitimate. Information disclosure is therefore vital to establishing corporate legitimacy.(Deegan 2006 pg.275) Under Legitimacy Theory, an entity would undertake certain social activities (and provide an account of this), if management recognizes that the particular activities were expected by the society in which it operates. It is part of their social contract, or as is often stated by companies, part of their license to operate. If an entity fails to undertake these activities that are expected by the community, it would be identified as breaching its social contract. This will result in the entity no longer being considered legitimate. Therefore this will have an effect on the support the entity receives from the society, and consequently its survival. Hence, success for an entity under this theory is impendent on it fulfilling its social contract. Lindblom, 1994 and Patten, 2000 state that à ¢Ã¢â€š ¬Ã…“according to legitimacy theory, social disclosure is a means to deal with the firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s exposure to political and social pressuresà ¢Ã¢â€š ¬? (as cited in Freedman Jaggi 2005). Those companies without much regard to environmental and social performance might find it faced with sanctions or explicit regulations imposed on them. In addition, they may also find it very difficult to obtain resources and finance or find the support of the community in which it works in the form of employee dissatisfaction. Legitimacy theory assumes that society will allow an organization to continue operations up until the firm meets the societyà ¢Ã¢â€š ¬Ã¢â€ž ¢s expectation. And the firm generally meets expectations to avoid further government regulations on operations or bad effects on reputation. But if there are some expectations that the management feels are unreasonable, they may try to change stakeholder expectations or try to justify their actions. Legitimacy theory has been examined in numerous empirical studies with the results being fairly consistent in confirming the theory. For example the Deegan and Gordon (1996) study indicated among other findings, that there was a positive correlation between the environmental sensitivity of the industry to which the corporation belonged and the level of corporate environment disclosure. In addition, another study by Deegan, Rankin and Vought (2000) found that companies did appear to change their disclosure policies around the time of major company and industry related incidents. That is, social disclosure policies in the annual reports of companies tended to change when major social incidents or disasters occurred in the industry. However, legitimacy is not only achieved by the actual conduct of the organization. Legitimacy is gained as long as the society perceives that the firm is acting responsibly. But sometimes, the societyà ¢Ã¢â€š ¬Ã¢â€ž ¢s perceptions are quite misplaced as information disclosures, which are vital to establishing legitimacy do not give an accurate account of the firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s activities. à ¢Ã¢â€š ¬Ã…“An organization may diverge dramatically from societal norms yet retain legitimacy because the divergence goes unnoticed.à ¢Ã¢â€š ¬?(Suchman, 1995, p. 574) So if society does not know that a firm is not acting ethically, then legitimacy cannot be threatened. Lindblom describes 4 strategies of legitimization that an organization can adopt. The firm may seek to: educate and inform its à ¢Ã¢â€š ¬Ã‹Å"relevant publicsà ¢Ã¢â€š ¬Ã¢â€ž ¢ about actual changes in the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s performance and activities. change the perceptions of the relevant public without having to change the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s actual behaviour manipulate perception by deflecting attention from the issue of concern to other related issues through an appeal to, for example, emotive symbols change external expectations of its performance Hence, we can conclude from the perspective of this theory that, social and environmental reporting may be just a tool that entities use to legitimize or justify their operations. Particularly in the case of entities in industries which have extensive environmental and social impacts. For example, petroleum, oil or gas companies, tobacco producers, pharmaceutical companies, and manufacturing companies. STAKEHOLDER THEORY Stakeholder theory is concerned with how management addresses the various issues associated with relationships with stakeholders. In other words, it is how an organization manages its stakeholders. According to Freeman (1984), traditionally, the firms used the inputs of investors, suppliers and employees to convert inputs into usable outputs which customers use and return to the firm some capital benefit. By this, firms only address the needs and desires of those four parties which are investors, suppliers, employees and customers. Stakeholder theory acknowledges that there are other parties involved, including governmental bodies, political groups, trade associations, trade unions, communities, and associated corporations. This view of the firm is applied to identify the specific stakeholders of a corporation, that is, the normative theory of stakeholder identifies as well as examines the conditions under which these parties should be treated as stakeholders, the descriptive theory of stakeholder. The two make up the modern treatment of Stakeholder Theory. It attempts to describe, prescribe, and derive alternatives for corporate governance that include and balance a multitude of interests. In the ruling paradigm of corporate governance, those who invest their capital into any type of business, and those who risk losing their investment in parts or in total, have a right and a responsibility to govern the business they have invested into. Capital investors or principals either govern the business themselves, or they do so with support of agents or managers who they may appoint. One way to sum up the use of the stakeholder concept in the management literature and stakeholder theories is by reference to the framework suggested by Donaldson and Preston (22). It can be used in a number of ways, they identify a descriptive, and an instrumental and a normative aspect of stakeholder theory that can help understand and classify the different facets of stakeholder theory. They argue that: Stakeholder theory is descriptive as à ¢Ã¢â€š ¬Ã…“it describes the corporation as a constellation of cooperative and competitive interests possessing intrinsic valueà ¢Ã¢â€š ¬? (p.66). This is also known as the positive approach. Stakeholder theory is instrumental since à ¢Ã¢â€š ¬Ã…“it establishes a framework for examining the connections, if any, between the practice of stakeholder management and the achievement of a variety of corporate performance goalsà ¢Ã¢â€š ¬? Lastly, à ¢Ã¢â€š ¬Ã…“the fundamental basisà ¢Ã¢â€š ¬? of stakeholder theory is normative and involves acceptance of the following ideas: à ¢Ã¢â€š ¬Ã…“stakeholders are persons or groups with legitimate interests in procedural and /or substantive aspects of corporate activityà ¢Ã¢â€š ¬? and à ¢Ã¢â€š ¬Ã…“the interests of all stakeholders are of intrinsic valueà ¢Ã¢â€š ¬? The difference between the three uses of stakeholder theory is explained by the fact that they imply different types of claims and include different forms of reasoning for their justification. Positive (or descriptive) uses of stakeholder theory make claims to truth and are justified through constative discourses, strategic (or instrumental) uses make claims of effectiveness and employ pragmatic discourses, and normative uses of stakeholder theory can entail different types of claims (rightness, goodness) and be justified through different types of discourses (moral, ethical). However, this research report is limited to explain that the stakeholder theory comprises of an ethical/moral or normative branch also known as the prescriptive branch and a positive or managerial branch. The ethical or normative branch of the stakeholder theory basically deals with fairness, that is, to treat all stakeholders the same. While the positive or managerial approach focus more on the ability of the stakeholders to influence or be influenced by a company. It is primarily a theory of the private-sector firm although the insights can be applied in parts to public sector settings. This is due to the circumstance that public management responsibilities are similar to private sector management tasks not only formally but also concerning the rising network nature of organizations in both spheres. It gives a more refined solution by referring to particular groups within society, that is, stakeholder groups while the Legitimacy theory discusses the expectations of society in general. Stakeholder theory recognises that as different stakeholder groups will have different opinions about how an organization should carry out its operations, there will be a variety of social contracts à ¢Ã¢â€š ¬Ã‹Å"negotiatedà ¢Ã¢â€š ¬Ã¢â€ž ¢ with different stakeholder groups, instead of one contract with society in general. Stakeholder Theory (Normative/Ethical Perspective): The ethical or normative branch of Stakeholder theory argues that all stakeholders have the right to be treated fairly by an organization, regardless of the resources that they individually control or how economically powerful they are. Therefore organizations should consider the rights of all parties affected by the operation of the entity. The definition of stakeholders in this case would include à ¢Ã¢â€š ¬Ã…“any group or individual who can affect or is affected by the achievement of the firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s objectivesà ¢Ã¢â€š ¬? (Freeman 1984). Stakeholder Theory (Positive/Managerial Perspective): The managerial or positive branch of stakeholder theory predicts that management is more likely to focus on meeting the expectations of powerful stakeholders. These are those that have the greatest potential to influence the firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s ability to generate profits, that is have the most economic power and influence over the firm. Under this perspective, management would be expected to undertake those economic, social and environmental activities expected by the powerful stakeholders, and also provide an account of these activities to these stakeholders. (Deegan 2006 p.298) Defining Stakeholders A stakeholder in an organization is by definition any identifiable group or individual who can affect or is affected by the achievement of the organizations objective (Freeman, 1984: 25). As a broad definition this includes many individuals or organizations for instance, governments, shareholders, creditors, employees and their families, local charities, local communities, media and so forth. It also allows the inclusion of groups such as terrorists and competitors (Phillips, 1997). For clarity this dilemma can partly be resolved by narrowing the definition in a meaningful way, that is, to divide the stakeholders into primary and secondary stakeholders. By following Clarksons argument (Clarkson, 1994), Mitchell et al. claimed that the use of risk as a second defining property for the stake in an organization helps to narrow down the stakeholder field to those with legitimate claims, despite the legitimacy of their relationship to the firm or their power to influence the firm. (Mitchell et al., 1997, 857). Therefore, a primary stakeholder was identified as à ¢Ã¢â€š ¬Ã‹Å"one whose continuing participation to the corporation is vital as a going concernà ¢Ã¢â€š ¬Ã¢â€ž ¢. While secondary stakeholders were identified to be à ¢Ã¢â€š ¬Ã‹Å"those who affect or influence, or are affected or influenced by the corporation but they are not engaged in transactions with the corporation and are not crucial for its survivalà ¢Ã¢â€š ¬Ã¢â€ž ¢. According to Clarkson, primary stakeholders must primarily be considered by management, as they are essential for the survival of a company. Also, in order for the company to succeed in the long run, it must primarily be administered for the benefit of all stakeholders. This definition may be related to the managerial branch of the stakeholder theory that will be discussed later. However, with the focus on primary stakeholders; it is challenged by the ethical branch of the stakeholder theory that all stakeholders have a right to be considered by management. Critiques of Stakeholder Theory There have been a variety of critiques of stakeholder theory from many viewpoints. Weiss (1995) discards the descriptive and instrumental usage of stakeholder theory and comes to a conclusion that the normative use à ¢Ã¢â€š ¬Ã…“probably might be too limited and has a too weak foundation to be considered as either useful or valid.à ¢Ã¢â€š ¬? Further critiques suggest that business interests are vital in both the identification of stakeholders and prioritizing their demands (Thomas, 1999; Banerjee, 2000). The stakeholdersà ¢Ã¢â€š ¬Ã¢â€ž ¢ needs and demands may be limited particularly where stakeholders groups have very different social, cultural and political agenda. A great deal of critique has been towards the level of engagement with stakeholders that is, little consultation instead of genuine dialogue and the exchange of ideas. That is, the stakeholderà ¢Ã¢â€š ¬Ã¢â€ž ¢s needs are not taken seriously. INSTITUTIONAL THEORY Institutional Theory is a relatively new perspective that assumes that managers of an organization will develop or adopt new practices (such as social and environmental reporting) as a result of a variety of institutional pressures. For example, managers may be concerned that if they do not keep up with other entities in developing new practices, they will risk disapproval from some of their economically powerful stakeholders. SOCIAL CONTRACT THEORY According to Godfrey, Hodgson and Holmes (2003), social contract has been described as à ¢Ã¢â€š ¬Ã…“the interaction between individuals or organizations within society through implicit or explicit boundaries of behaviorà ¢Ã¢â€š ¬?, where implicit boundaries are moral obligations and explicit boundaries are regulatory requirements. Therefore, the social contract explains the boundaries of acceptable interaction between participants in a society. The social contract is sometimes used to explain the behaviour of firms where productive organizations are à ¢Ã¢â€š ¬Ã…“subject to moral evaluations which transcend the boundaries of the political systems that contain them. The underlying function of all such organizations from the standpoint of society is to enhance social welfare through satisfying consumer and worker interests, while at the same time remaining within the bounds of justice. When they fail to live up to these expectations they are deserving of moral criticismsà ¢Ã¢â€š ¬? Thus, because of a businessà ¢Ã¢â€š ¬Ã¢â€ž ¢ social contract with stakeholders within a community, it is expected to perform only those actions which are desirable and beneficial to the whole society, rather than having to the investors only. This will give the firm acceptance from the society. Hence, management responds positively to environmental and social issues, because it has it has moral obligations to the society and failure to exercise care while carrying out their activities i.e. doing misdeeds towards the community will result in introduction of regulatory requirements to control management performance on environment and employee, for example. POSITIVE ACCOUNTING THEORY: Positive Accounting Theory predicts that all people are driven by self-interest. As such, particular social and environmental reporting activities, and their related disclosure, would only take place if they had positive wealth implications for the management involved. Therefore motives for social and environmental reporting can be a result of a reporting entityà ¢Ã¢â€š ¬Ã¢â€ž ¢s desire to maximize financial returns for shareholders and (or) managers by using social and environmental reporting as a tool to maintain and enhance the support of economically powerful stakeholders. On the other hand, it may also be a result of an entityà ¢Ã¢â€š ¬Ã¢â€ž ¢s desire to discharge duties of accountability for the social and environmental impact the organization (potentially) has on a wide range of stakeholders. LITERATURE REVIEW Historical Development: Non-financial disclosure existed in a variety of forms in corporate reports in periods long before the 1990à ¢Ã¢â€š ¬Ã¢â€ž ¢s.Studies have found that such voluntary disclosure have existed for a number of decades. For example, Unerman (2000a,b) found evidence of social disclosures in annual reports of the Anglo-Dutch oil company Shell since 1897,with these disclosures becoming more prevalent from the 1950s.Adams te (1998) analysed UK banks and retailers from 1935,Tinker mark (1987,1988) and Neimark (1992) analysed social-type disclosures in the annual reports of the US company General Motors from 1916.Studies by Campbell (2000) and others have examined social and environmental disclosures in companies from the 1960s and 1970s. Thus, the development of social and environmental reporting in the 1990s was a development of non-financial reporting practice rather than a completely new phenomenon. (Deegan 2006 p.331). A review on à ¢Ã¢â€š ¬Ã…“ Social responsibility and impact on societyà ¢Ã¢â€š ¬? by Mohamed Zairi (2000) discusses the emerging commitment to address both environment and societal concerns, an area which is growing in terms of significance and proven to impact on business performances, reputation and corporate image. The observation made was that the world wide organizations have staged conferences to debate the relevance of social and environmental reporting on corporations and stakeholders. Also companies have started to make real headway in this area of reporting by proposing a framework that deals with social and environmental reporting and disclosing issues that concerns social and environmental reporting. According to Trevor Wilmshurst and Geoffrey Frost (2000) , they tried to analyze the link between the importances of, as stated by reporters of specific factors in the decision to disclose environmental information and actual reporting practices. They used Legitimacy theory as an explanatory theory of environmental disclosure. The legitimacy t