Cyberspace and War Essay Example for Free

Cyberspace and War Essay Reading the highly interesting essay entitled â€Å"Navigating the Cyberspaces of Virtual War† presents to us the reasons why movies like The Terminator movie series are no longer works of fiction as written by an over active imagination. The reality is that science and computer technology have reached that point in the evolution of the systems that both the real and imagined reality of everyday lives, problems, and in this case, world wars, can now seamlessly interact and allow human beings to become active participants in the situations without really posing any physical dangers to the themselves. We have to admit that violence is an inborn characteristic of humans regardless of age, gender, and capability. But, man is afraid of the real repercussions stemming from any act of violence. Nobody in his right mind would put his own life on the line if he can find a way around it. This is the problem that presented itself to the public the day that man found a way to involve themselves in virtual war games. It is true that soldiers must be well trained and versed in handling their weapons and be so familiar with their combat zone that they can patrol the area blindfolded. For the military, the applications of virtual war is endless and a fantastic training tool that limit’s the number of casualties in the field. The problem is that the virtual war games were commercialized and sold to the public for home entertainment. The end result of the virtual gaming world was the desensitizing of mankind. Virtual Reality turned into an actual reality for some wherein nobody ever actually got hurt or died. It redefined violence for the participants and made it seem alright to blow each other up because â€Å"It’s just a game†. However, the developers of such games neglected to consider the psychological effect of the game on an ordinary person. A soldier would eventually have to deal with the reality of his virtual training and deal with actual loss of lives from both friendly and enemy fire. For the common man who merely plays the game and does not need to experience the actual loss, it instead gives him a thrill that sometimes pushes him to emulate the game in a real life setting. Early on, I mentioned that the Terminator movie series has now turned into a reality. This is a truth that can be seen because of the way cyberspace and war have turned battles into situations fought by remote control from the comfort of the soldier’s home base using highly intelligent computer systems that are capable of deciding upon what kind of weapons to use depending upon what their sensors data transmits to the onboard computer. But, what if the onboard computer develops a problem that causes the machine to turn upon its remote operators? What if Artificial Intelligence turns into Real Computer Intelligence? Are we prepared for such repercussions? Our computer developers and scientists have turned computers into almost fully independent machines that can function and decide its own actions in times of war. Good for the soldier because he won’t have to risk his life on the battlefront. Bad news for the rest of us because cyberspace is filled with computer hackers who would love to be able to gain the bragging rights to being that one person who took down a whole satellite system or took virtual / cyberspace enabled control of a real online defense system thereby gaining control of the military fighting machines for his own whims. Cyborgs are not that far off in development either. A perfect fighting machine, no feelings or logic, just a follower designed to eliminate the enemy as per preloaded mission objectives. The question is, how prepared are we to unleash such forces into reality? What safeguards are in place within cyberspace to protect us from the potential disasters cyber wars and technological advancements in cyberspace could bring upon mankind? The internet, online war gaming, television, and newspapers all present us with the realities of war while we are still far removed from the actual situation. I believe that if the world is to know any sort of peace, such virtual technologies should be limited to only military applications and not be allowed for commercial purposes. There is no need to feed the violent tendencies of man. Instead, a separate virtual reality should be developed for the common folk where we can practice solving political tensions through discussion and treaties instead. Leave the virtual fighting to those who are trained to really handle such situations. Cyberspace and war do not have to become any sort of reality for mankind simply because all it will bring about is our own self destruction in both virtual and actual reality.

EMS Recommendations Essay Example for Free

EMS Recommendations Essay In a profit-driven market, executive decisions are based on capital gain instead of long-term sustainability of the planet. Too many pollutions have killed the sea life in the oceans, the streams, the ground soil, the ozone, and all of these practices have poisoned the planet. Business leaders need to change their philosophy of sustainment through capital gain to sustainment through environmental sustainability and be a socially responsible company to stay competitive in todays market Riordan Manufacturing Inc. is a part of the Fortune 1000 enterprises and exceeds ISO 9000 standards giving them the ability to stay a competitor within the plastic manufacturing industry. Currently, Riordan employs 550 employees throughout their four plants in Michigan, California, Georgia and one in China making them a global company. Riordan supports key customers in the automotive parts industry and aircraft manufacturers fields and can customize their product to meet their customers needs. They emphasize six sigma because they understand the importance of asset utilization and the elimination of waste that slows operations. Top leadership requested internal audits on all four operations to identify the top three area needing sustainability process implementation. The first area of concern is the current process of disposing of waste from excess materials. The second area of concern is the label maker omitting high level of hazardous gases into the air. The third area identified is the internal audit is the wasted energy throughout the company. Looking into future sustainability efforts, Riordan Manufacturing will continue to identify ways to improve their long-term sustainability efforts by conducting business with environmental sustainability their determining factor to ensure their continued success. Introduction This assignment is the continuation of the EMS recommendations from week four. This assignment will address any anticipated barriers during the implantation phase, what implementation strategies used to put plan into action. The last step in the EMS process is determining what systematic  monitoring of sustainability methods used to monitor the progress and address issues not identified under the anticipated barriers phase. Anticipated barriers Implementing new technologies and practices will be difficult to achieve without some resistance. Creating a sustainable and energy efficient environment will difficult to streamline effectively without the support of the employees, as well as the shareholders. Reducing energy consumption may be the most difficult of the anticipated barriers. Utilizing more energy materials is necessary, but relying on employees to turn of tools, lights, and machinery between uses, will be a constant pursuit. (Shyi-Min Lu, Yih-Shiaw Huang, Jhy-Ming Lu, 2008) Other sustainable and environmental changes, such as the management of waste disposal and clean air efforts, may present some difficulty; however, installing proper ventilation systems, enforcing the use of chemical spillage traps, reusing chemicals when possible will improve the effort greatly. Reducing materials during the manufacturing process is another barrier that may be difficult to overcome. Enforcing new practices regarding the use of materials and monitoring the usage will be necessary (Acien, Molina, Fernandez, Magan, 2012). Implementation Strategies A strategic implementation is a process that puts plans and strategies into action to reach certain goals. The strategic plan is usually a written document that clearly lays out the plans for the business to their reach goals or objectives. The implementation is what makes the companys plans happen. A successful implementation plan will have a very visible leader; this leader can be anyone such as the Unit manager, SVP, VP, CFO, or even the CEO. It is their job to communicate the vision, excitement and behaviors necessary for the achievement. It is vital that the implementation have a strategic map, and this map will identify: finances, market, work environment, operations, sustainability, people and partners. The most common mistake in strategic implementation is not developing ownership of the process, lack of communication, and a plan that involves too much, and no way of tracking its progress are the common pitfalls. According to Wharton University Of Pennsylvania† (2014), the five best implementation  strategies are: Strategy Implementation Model: Equip your organization to adapt to execution success and change by developing a model of appropriate structures, objectives, controls, integration mechanisms, and incentives for implementing your strategy. Strategic Change: Understand the stages of implementation, forces for and against change, and ways to overcome resistance to change, and develop structures and tactics to implement change. Human Resources and Strategy Implementation: Integrate HR policies and talent management with strategy implementation needs. Strategy and Structure: Understand how strategy affects structure and how the choice of structure affects efficiency and effectiveness and the achievement of execution-related goals. Incentives and Controls: Discuss ways to motivate and control performance, including methods to achieve effective coordination. Systematic Monitoring of Sustainability Methods Necessary methods Team B recommends for monitoring Riordan sustainability include; a biannual check and post on the company website of financial data related to the sustainability plan. The purpose of this step will be to provide transparency among employees and the community so that any progress or lack of will be relayed company-wide. One month following the posting of these results, two representatives from each factory location, comprising the Riordan EMS committee, will attend an evaluation meeting. The purpose of this meeting is to evaluate the financial and environmental data compiled. The EMS committee will draft a report of real progress made and make suggestions to improve areas that are not performing well. Progress will be measured by financial results and compiled data from decreasing production waste during manufacturing. A final evaluation will examine air quality, and toxicity samples taken at each location, to ensure that improved ventilation and spillage reduction systems are improving the environment. If the system is found not performing to expectations; the committee will investigate why and recommend ways to improve these areas. Conclusion In conclusion, the areas covered in this assignment are the anticipated barriers, allowing team leaders to stay ahead of the game. The second step is identifying implementation strategies to put the plan on paper into action. The last step is assigning a systematic monitoring and improvement  methods to ensure follow through of the sustainability process improvement. References Shyi-Min Lu, , Yih-Shiaw Huang, Jhy-Ming Lu,. (2008, July). Planning an energy-conserving policy for Taiwan based on international examples of success. Energy Policy, 30(7), 2685–2693. Retrieved from http://www.sciencedirect.com.ezproxy.apollolibrary.com/science/article/pii/S0301421508001560Acien, F., Fernandez, J.M., Magan, J.J., Molina, E., (2012, February). Production cost of a real microalgae production plant and strategies to reduce it. Biotechnology Advances, 30(6), 1344–1353. Retrieved from http://av4kc7fg4g.search.serialssolutions.com.ezproxy.apollolibrary.comWharton University of Pennsylvania. (2014). Retrieved from http://executiveeducation.wharton.upenn.edu/for-individuals/all-programs/making-strategy-work-leading-effective-execution Fogelberg, K. (2010). Monitoring of Water and Sanitation Sustainability. International Journal of Social Ecology and Sustainable Development (IJSESD), 3(1), 73-86. doi:10.4018/jsesd.2010070106

Background Of Nike Inc Commerce Essay

Background Of Nike Inc Commerce Essay This report is to identify and analyze as well evaluate Business ethics of Nike, Inc. Nike produces a wide range of sports equipment. Due to the volume and the market expanded for the products, Nike need to source for multiple manufacturers in different country in order to support its production. Herein, we will analyze ethical issues and dilemmas that Nikes International business operation had faced while manufacturing its goods in foreign lands. There are three ethical dilemmas been criticized towards Nike: sweatshop issue, child labour issue and discrimination issue. Besides that, we also will evaluate the ways Nike has dealt with those dilemmas. Nike had made six promises or initiatives to deal with their sweatshop and child labour issue, whereas compensation is used to solve the employees discrimination issue. This report as well covers the ethical best practices and values of Nike Inc. Nikes corporate social responsibilities and corporate governance will be discussed in details in order to evaluate the best practices and values that Nike had practiced. 1.1 Background of Nike, Inc. Nike, Inc. is a worldwide American corporation, which focus in design, development, worldwide marketing and selling sports product. It was founded by Bill Bowerman and Phil Knight on January 25, 1964 as Blue Ribbon Sports, and officially known as Nike, Inc. on May 30, 1978. Nike is headquartered near Beaverton, Oregon, in the Portland metropolitan area, United States. As of year 2012, Nike employed more than 44,000 people worldwide with an excess of US$24.1 billion in its fiscal year 2012 (ending May 31, 2012). Nikes brand alone is valued at US$10.7 billion making it the most valuable brand among other sports businesses (http://nikeinc.com/pages/history-heritage). 2.0 Nikes Ethical Dilemmas Nike has been accused for several ethical issues in developing and under developed economies, at sweatshops, hired child labour, and discrimination, which impacted their stakeholders. According to Freeman (1984), stakeholder is referring to any group or individual that can affect or is affected by how organisations carry its objectives (Crane and Matten, 2007). In order to reduce the impact to the stakeholders, Nike had tried to course correction and public relations as a measure to salvage the bad image generated by the accusation. According to Crane and Matten (2007), ethic is defined as pertaining or dealing with the study of morality and the reason that apply to elucidate specific rules and principles that determine the rightness and wrongness for certain action and the goodness and the badness of the motives for that situation or action. In this reports, three major ethical dilemmas will be analyze, child labour, sweatshops issue, discrimination issues. 2.1 Sweatshop / Poor Conditions of Working Environment Sweatshop also been known as sweat factory is refer to any working environment that is considered and negatively involved in poor, unacceptably difficult or dangerous situation that can harm the employees. Sweatshop workers worked for long hours and sometimes exceeding 14 hours daily with a pay below living wage. Nike were attacked for unethically took advantage of these labour markets. However, Nike has denied this claim many times, and expressed that they did not have any control over the factories. Nike factories in Vietnam, Korea, Taiwan, Indonesia and china been criticized due to the negative press are exposed to the public which been revealed from the interviews of factory workers interview, site visits and the protest by activist which showed is Nikes fault for allowing poor condition of working conditions are persist in these factories. According to ABC News, April 2010 in Vietnam, thousands of Nike factory workers went on strike due to poor working conditions and low wages. Beside that, workers were unable to leave the plant if they did not meet the quota or target before attempting to go home. All these showed Nike seriously committed to the violation of human rights. Thuyen Nguyen part of the Vietnam Labour Watch wrote one extreme situation documented in 1996, when 100 workers were forced kneel in the sun for an hour because one of the workers had spilled fruit on the alter. According to Vietnam Nike Fact Sheet (1996), 15 Vietnamese women workers told CBS News that they were hit over the head by their supervisor due to poor sewing. Two workers were sent to the hospital after the incident. Nikes CEO Phil Knight respond to above two incidents by minimized the first incident, stating incorrectly there were only one worker was truck on the arm. Besides that, fact sheet as well stated there were 45 women workers were forced by the Nike supervisors to kneel down with their hands up in the air for 25 minutes. Apart from that, Vietnam fact sheet as well stat ed that, Women workers form Nike factory told CBS News that they are forced to work overtime to meet a daily target which is set unrealistically high. Most workers at Vietnam Nike plants are forced to work exceeded 600 hours of overtime per year, and according to Vietnam Labour Law Article 69, the labour user and labourer are allow to work overtime, but it is limit to not more than four hours a day and not more than 200 hours per year. Nike factories in Vietnam are clear violation of this Article. In Vietnam case, workers are treated slavery, there are only 24 hours in a day but they have to spend 16 hours or more at work in order to keep a job, it is a complete denial of a right to life, or in other words is a human rights violation. Another case happened in International Womens Day of 1997, 56 women failed to wear the proper shoes into the Nike factory. In order to let they learn from their mistake through punishment, they were forced outside in the heat to run around the building . As a result of the punishment, many women fainted due to dehydration and spent the day in the hospital. This entire incident stated above was the physical abuse towards the workers. It is an embarrassment for Nike to have its image associated with sweatshops in Asia, the revelations is threatened to the sales of Nikes products. Sales were declining and Nike was being claimed by the media as a company who was willing to exploit workers and deprive them of the basic wage needed to sustain them in an effort in order to expand profits. 2.2 Child Labour Issue Another ethical major issue is child labour. Nike was labelled as forced children as slavery in hazardous working conditions for below-subsistence wages (Hill, 2009). According to Hill (2009), Nike was found for producing the popular Air Jordan sneakers using 11-year olds in Indonesia making 14 cents per hour. According to Hill (2009), a Nike factory which owed by Korean Subcontractor, hired children as young as 13 years old as workers for earning less than 10 cents per hour were required to work up to 17 hours a day without talking. Child labour is scattered all over Pakistan, but the greatest impact was on a north-western province called Sialkot. Sialkot is an important centre for the production of goods for export, especially sporting goods. Child labour exists in both the export and domestic sectors of the economy in Sialkot. In Pakistan, livelihood is difficult and many families had to push their children to employment. In year 1996, Life Magazine reported an article regarding the child labour in Nike Pakistan, this is when Nike was found hired children as their labour. The article included a photograph showed twelve years old boy, called Tariq was surrounded by the Nike soccer ball, which he spent most of a day to stitching together for the pay of 60 cents. When this photograph was exposed, activists all across Canada and United States were standing in front of Nike shop by holding up Tariqs photograph to pressure Nike to solve the problem. This had caused Nike faced ethical issue about its labour practice abroad, and as well faced to public relations impact which adversely affect their reputation and image. (http://www1.american.edu/ted/nike.htm). Nike factory in Pakistan, child labours were using in the production of soccer balls, more than 200 children some of which are as young as 4 or 5, involved in the process (Sengel, 2005). Children stitch soccer ball for only 60 cents an hour. According to 1.american.edu, Nikes entered in to the Pakistan markets was part of its long term strategic planning. Nike went into Pakistan, with having full knowledge of the favourable conditions prevailing in terms of child labour and has taken no precautions to prevent the use of child labour in the production of its soccer balls. Instead Nike has made a profit from their Pakistans contractor who has used bonded child labour in the production process. According to a Foulball campaign report, Nike has refused twice to have a check in their Saga-managed centre in Pakistan while conversely Nikes rival Reebok readily granted access to its Moltex-managed centre in Pakistan (http://www1.american.edu/ted/nike.htm). Several rumours come out regarding this matter, it let government have no choice to pressure Nike to look into and solve this problem. According to Teds case studies (1999), in Indonesian a 12 years old girl was working 70 hours a week, in an unhealthy environment plant making shoes for Nike. Nike is profiting from the cheap labour cost of production, due to the contracted factory is employing children to make the product. Nike ignored the laws that protecting the workers in prefer of cutting costs and lowering health standards. According to Cà ©sar Rodrà ­guez (2005), political leaders were bribed by factory supervisors in order to limit governmental interference. The leaders passed the messages to military and police units to overlook the conditions in factories so that the illegal environment could remain open and functioning. Leaders also were warned to watch for the signs of labour activists near the factories to prevent workers from aligning with activists for better conditions. 2.3 Discrimination Issue There was a court case on Nike discrimination issue in 2003 in Chicago. According to Barbara Rose the reporter to Chicago Tribune, 2003, this dilemma happened obviously, Nike Chicago was not complying with their matter of respect policy under the Nike code of ethics. Nike prohibited discrimination and harassment to happen, in order to prevent these situation happens, Nike provides employees with an effective complaint process. But, this court case has clearly showed that, there are not all the Nikes store is complying with their Code of Ethics. The plaintiffs of the case stated that African-American employees claimed that they are being segregated for poor treatment. The employees were alleged that Chicagos Nike had involved in discrimination issue that Nike segregated African-Americans into lower paying jobs such as stockroom or cashier positions. Besides that, African-Americans as well do not have opportunity to get promotion to sales position by failing to post job openings. Nike s store supervisor are only hired African-American into part-time rather than the full-time positions that can received better benefits, for example: health insurance and paid vacation, this condition of employment is vary than Caucasian staff. Caucasian staff was hired as full time staff which means they can get all the benefits of the company. Apart from this, African-American employees are subjected to searches when leaving the store, while Caucasian employees were free from such searches. According to the suit, work rules and regulations reg arding attendance, sick leave and employee discounts also were unequally applied. The area of the complaint is clear stated that this discrimination is the caused a hostile work environment. Nike Chicagos supervisor was not complying with the Nike code of ethics, under matter of respect policy. This dilemma leads to racial discrimination, which pressure the employee to sound out their rights by putting court case against Nike. Due to this is a sensitive issue, Nike was under the government pressure to settle this court case as fast as they could. 3.0 Action Taken By Nike to Deal with Ethical Dilemmas Ethical dilemmas faced by Nike is adversely impact their reputation and image. When reputation drop, sales as well will drop, due to customer will no longer confidence to Nikes products, and this will lead to financial impact to Nike. In order to overcome and solve to the ethical dilemmas that Nike had committed, Nike has come out the action to deal with the ethical dilemmas. 3.1 Ways Deal With Sweatshop According to the analysis in 2.1, Nike overseas contracted their works to foreign companies and therefore not under their direct supervision. However, when news about the harsh conditions was being revealed, actions were taken against Nike. According Global Exchange (2001), six promises were made by Nikes President, Phil Knight and Nike factories throughout the world were required to obey the rules (http://www.squidoo.com/nike-sweatshop-allegations). The first initiative is stop using the harmful chemical adhesive called toluene. Nike found toluene caused harmful effects to workers who are not properly guarded by wearing masks or gloves to prevent the poison and the fumes that it emits. To respond to this critic, Nike was able to create water-based adhesive athletic shoes, which has no such side effects. By this creation, Nike managed to establish a positive air quality control model for their competitors. Phil Knight also assured that Nike would continue with its research and ensure all Nike factories met United States Occupational Safety and Health Administration (OSHA) standards in indoor air quality. In order to assure this requirement, Nike stated that indoor air testing of all footwear factories and follow-up testing were required to conduct when necessary. These tests would be a climax in the final report that made by independent non-government organization (NGO). Nike were given three months of improvement or correction on the air quality levels from the date of the final report were made. Nike responded to the child labour ethical dilemma by practising the second initiative. Nike raised the minimum age of all footwear factories to 18 years old and raised the minimum age of apparel and equipment factories to 16 years old. Phil Knight reported that Nike has zero tolerance for underage labour, and there has never been a time in Nikes history where child labour has been a problem, as well that it really hasnt been a problem in the shoe industry as a whole (http://www.stanford.edu). In the third initiative, Nike is recognized the need for the independent monitoring of the manufacturing facilities. The monitoring system is a very important initiative; in the meantime it established a means of public accountability. By referring to immediately launching a structured monitoring system, Nike was implying that their current working conditions are sufficient. This initiative was improving and avoids the sweatshop condition which occurred in Nikes factories. By implemented this monitoring system, any of poor condition of working environment detected efficiently and the period take to solve the problem is shortened. Referring to 2.1 sweatshop issue which happened in Vietnam , 2003, this initiative practised by Nike factory and solve the sweatshop issue by paying the average wage of $54 a month; it is a three times the minimum for a state-owned enterprise. Nike job provide the benefit with a regular wage, with free or subsidized meals, free medical services and training as well as education. Better working conditions and higher pay lead the economic productivity been improved. According to Jakarta post (2011), Nike as well developing programs to train factorys manager cultural sensitivity as well as their leadership skills. To avoid any abusive treatment cases happen again, Nikes headquarters in Beaverton, Oregon has invested heavily in training managers and more closely monitoring their activities in the Nikes factories (Wright.S, 2011). The fourth and fifth initiatives are to improve and making positive contribution or offering benefits to employees. These initiatives are improving the Nike poor working conditions and child labour issue. Nike offered an educational program in the factories; including middle and high school equivalency course accessibility, as well as free class during non-working hours for all workers in Nike footwear factories. In these Initiatives, Nikes factories are encouraged to raise the pay of employees who complete the programme. Besides that, in Nikes fifth initiative, small business loan program provide funds to support thousand families each in the nations of Indonesia, Pakistan, Vietnam, and Thailand. This program provides loans to women who wish to create small businesses and as well support those unemployed women who can run small businesses that increase their familys economic well-being as well as subsidize to the societys overall development are the effort of this program. When the economics of families is increased, children will not need to work to earn living wage, therefore they can have better education. Finally, the sixth initiative is to support the independent research by sponsoring the university research or open forums to explore issues related to global manufacturing and reasonable business practices (Tim.c, 2001). Sponsorship made by Nike could increase their reputation and good image; it can be a method to release positive press which can please the public and stakeholders, so that the negative issue will be forgotten. By introducing and applying the six initiatives, Nike is practising descriptive stakeholder theory in their action taken. Descriptive stakeholder theory is defined as a company is trying to find out whether and how company actually do take into account stakeholder interest (Crane and Matten, 2007). From the six initiatives applied, Nike attempting to please their stakeholder by applying these initiatives, and it as well as guidelines to their management. Improvement can be seen, criticisms from the public is successful responded by these initiatives. Poor condition of working environment is closely monitored, low wages been raised, child labours been solved by providing benefits to employees, when a family income increased, children are not needed to work in order to earn living wage. Nike is aware to the ethical dilemmas they faced, and certainly precaution is developed to avoid such criticisms occur again. 3.2 Compensation The decision by paying compensation to the workers is one of the actions taken by Nike to solve their bad image that created to the public, they hope that by this case been settled, and the reputation of Nike could be increase. Nike has denied the accusation of discrimination issue in court. However, Nike settled the lawsuit by paying compensation amounted US $7.6 million. In addition, the settlement called to appoint a diversity consultant to ensure Nike Chicago complied with the consent decree. (David.S, 2007). Nike agreed in the settlement to improve their work force more tolerant and more diversity. For example: Nikes store in Chicago would need to have diversity consultant and all their supervisors and managers are required to train in diversity (Sachdev.A, 2007). By the agreement which Nike promised in the settlement, the discrimination issue and their business ethics been closely monitored. As a result, Nike can practised business ethically and convinced publics to trust their products again. 4.0 Nike Best Practices and Values Even though Nike have ethical dilemmas issue, but they all the while have practice their best practices and values in order to keep their corporate operating in good faith and as well provide positive contribution to the stakeholders and society. It is a duty for a corporation to contribute to society, best practices can in the form of charity, donation, sponsorship, and so on. With best practices, values can be added into the corporations reputation and image; it can increase the confidence and maintain the loyalty of the stakeholders toward the corporation. 4.1 Corporate Social Responsibilities Corporate social responsibilities (CSR) are the policy of the company itself to conduct social activities, such as donation, charity, sponsorship, community involvement, and protect of environment, to benefits their stakeholders. It is a process that a company makes positive contribution and impacts to the society to form a long term investment in a safer, better educated, more fairness community, which can create beneficial and stable circumstances to do business for the corporation (Crane and Matten, 2007). According to Nike annual report 2009, Nike is committed to CSR, they are driven to do not only is required by the law, but also what is expected of a leader. Donation is one of the Nikes compassion toward the society. Nike donated USD $1 million to the Lance Armstrong Foudation (LAF) on May 17, 2004. LAF and Nike were together launched the campaign of Wear Yellow Live Strong, to raise fund for LAFs backup support, education, public health and also their research Programs. Nike donations had led LAFs fund raised to additional millions of dollars through the sale of yellow wristbands. As of October 28, 2004, there are more than 20 million of wristbands being sold, this efforts benefits the LAF programs to help the people who living with cancer. Nike continued this contribution by carried out by selling the LIVESTRONG wristband in all the Nike stores and outlets. According to Crane and Matten, 2007, corporate social responsibility is differentiated into four aspects: economic, legal, ethical and philanthropic responsibilities. Nike is apply to philanthropic responsibilities by improving the education programs for the society community who with low income families. In April 2004, Nike is committed to Head Start, a National School Readiness Program that provides comprehensive education, health, nutrition and the services of parent involvement to the low income children and families. The contribution of USD $ 5.2 million from Nike has help Head Start Programs to provide a total of 2102 computers to reach thousands of kids and their families. Besides that, on Dec 14, 2004, Nike launched NikeGO Afterschool program associated with SPARK (Sports, Play and Active Recreation for Kids), this programs brings physical activity which including training and education plan. Nike as well donated the Nike products of equipment kits and other facilities to chi ldren age five to fourteen of the program. In order to expand the benefit to more community, Nike also launch the programs in a total of 42 sites in United States (http://www.knowmore.org). From Nike Sustainability report, Nike is trying to do their best in practice in how to doing the right thing and just and fair to all. When natural disaster happened, Nike expressed their sympathy by the helping communities who are affected by disaster with funding and product donations, in order to immediately replace what had been lost. However, Nike found that by donation, they did not always meet the needs of those affected at the right time or in the right ways. Nike had refine their approach, and they found that by supporting NGO partners, such as Mercy Corps and CARE (Cooperative for Assistance and Relief Everywhere), during the immediately consequences of a disaster through donation and supporting by Nikes employees who wanted to contribute to help the disaster victims. Nike as well concentrate in using the power of sport to assist young people who affected by natural disasters to overcome with the trauma of losing loved ones, their homes, their properties and sometimes even their communities. Moving Forward Program is created By Nike and NGO partners to overcome and help communities rebuild after the natural disaster. This program provided tools to teachers, trainers and parent to assist youth post-disaster through well-designed sports activities and counselling courses. This program as well has been implemented in many communities around the world, such as: Japan, China, Peru and Haiti. Nike is so passionate about the impact of the program and its adaptability that Nike has made it available online for any community or organization to practice. Besides that, Nikes employees who volunteer to involve in assisting to rebuild schools and community centres. For example, the earthquake happened in Haiti, January 2010, there are more than 1600 of Nike employees had made personal donations which totalled more than USD $170,000, after combined with Nike donation, the total of Haiti disaster relief was USD $450,000. Beside of this case, for Japan Tsunami in 201 1, Nike had contributed USD$1 million in cash and product in value of USD $250,000 to relief and rebuilding efforts to the disaster victims. From the CSR had done by Nike, Nike is applied to the Ethics of Duties. Ethics of Duties is defined as values judge by the morality issue no matter who is involved or profits and who is harmed by the principles (Crane and Matten, 2007). It is concerned with what people do, but not based on the consequences of their actions. Nike practiced CSR in their corporation is because there are doing the right thing, and also because its the right thing to do. Nike justify that CSR is an action by showing that it produced good consequences. 4.1 Corporate Governance Nike has made a commitment to improving business ethics by adhering to a Code of Ethics, which is a set of guidelines for worker health and safety, environmental responsibility, fair employment, and non-discrimination. Nike code of ethics for employees is called Inside the Lines; it is about the standards of conduct that Nike expect of all their employees. Nikes employees are required to verify that they have read and understand Inside the Lines annually (www.nikeresponsibility.com, 2011). Nike had set a global toll- free Alert Line for employees to report any suspected violations of the law or their code of ethics, all the details of the employees are confidential, this as well called as Whistle Blowing Act. Reported are not limited to any of the concerns around accounting, auditing or internal control are communicated to the Boards audit committee, which appropriate action is determined. This act is encouraged employee to be responsible to the company, by concern and aware what is actually happening in the company, and spelt out to the alert line in order to points out the violations, so that company will grow better and practised business ethics. Nike required the work-related activities of every employee must reflect the standards of honesty, loyalty, trustworthiness, fairness, and concern for others and responsibility. Nike expected employees to be sensitive to any situations that can badly impact Nikes reputation and are expected to use wise judgment and rational e in the way conduct business. This Code of Ethics applies to Nike itself and its worldwide subsidiaries (Nike Code of Ethics, 2011). In Nike code of ethics, they are committed to socially responsible practices; they are driven to do not only what is required by law, but also what is expected of a leader. Same expectations are applied towards all their business partners. Nike code of ethics covers contractors who manufacture Nike product. This code requires Nike partners management practices to respect the labour and employment rights of all employees, to minimize the impact on the environment, provide a safe and healthy work place, and promote the health and benefits of all employees. It is a responsibility for Nike team member to compliance with the Nike code of ethics (Nike Code of Ethics, 2011). From the code of export and import laws, Nikes policy is to comply with United States Anti-boycott laws. This law is intended to avoid Nike from participate in any action to support of a boycott imposed by one country upon a country that is friendly to U.S. This is strictly prohibited in Nike, Inc (Nike Code of Ethics, 2011). In the code of conflict of interest, Nike stated bribery and corruption is prohibited. A conflict of interest will rise when Nikes employee using Nikes reputation or name to gain personal interest from or to the companies that is doing business with Nike, this will results bribery or corruption. Employee not allows taking the opportunities to benefits themselves or others, and as well employees are never should compete with Nike. This code is protecting Nike to involve in bribery and corruption case which can adversely impact Nikes reputation and image. This code as well shown Nike make business decision with honesty and integrity, and they are considering their corporate objectives by right things and fairness is practiced by Nike to run their business (Nike Code of Ethics, 2011). In order to practice right and justice in Nike business, Nike set policy to compete fairly and must comply with antitrust and competition laws in everywhere they do business. All product development must meet business ethical standards (Nike Code of Ethics, 2011). Nike will not tolerate retaliation against to the employees who failure to comply with the Nike code of ethics. Any employees who been reported for suspected in violation of law or policy, investigation will be conducted. Appropriate action will be taken by Nike after the investigation to prevent future violations. Besides that, refer to local law or violation of the code of ethics, action taken might lead to termination of employment. Waiver of provision of the Nike code of ethics can only be made by the Board of Directors. It is only will be promptly disclosed to shareholders when required (Nike Code of Ethics, 2011). From the above code of ethics that Nike implemented, Nike obviously is practicing the ethics of right and justice. Ethics right and Justice is define as the natural rights, such as human rights, company rights, property rights and etc, that should be respected and protected in every single action (Crane Matten, 2007). By adhering code of ethics, Nike is practiced rights and justice for human rights (employee) and as well company rights (Nike itself). By conducting the code of ethics, Nike not only protects their rights as a corporation, but as well they respected the human rights of their employees. Nike treats all the employees and contractor as a whole, no one have extra benefits or extra authority, no matter who commit violations, action will be taken by Nike against the violations. 5.0 Conclusion Business ethics is very important to a corporation. By conducting ethical business, Nike will have avoided the ethical dilemmas which adversely impact to their image and reputation. When there is no ethical dilemma, then there will no compensation to be made, which will impact the Nikes financial performance. It is essential for Nike to practice business ethics; it let Nike to know what right thing to do and what the wrong thing not to do, such as: violation of human rights or laws. Business ethics can assure the corporation to survive; due to no criticism will lead to good reputation and good profitability.

Print vs. Preaching in the Spread of Protestant Ideas Essay -- Religio

When considering the spread of Protestantism, it is essential to look at the role of printing and preaching. First, looking at printing, there is definitely a correlation between the rise of print and Protestantism, however print was only a substantial industry in countries like Germany, France and Italy, and even there, printed materials were only accessible to a literate minority. Second, the role of preaching must be considered, in spite of accusations by historians such as Susan Karant-Nunn, that it didn’t have a clear message and developed incoherently, this essay will argue that preaching via sermons and focusing on scripture was still as effective as pre-reformation sermons, as Luther and Calvin were very good orators. In addition, preaching was not just confined to the pulpit, oral communication among the general public, and the memorisation and recitation of catechism (the summary of the principles of Christian religion in the form of questions and answers, used for r eligious instruction ) also helped to spread the Protestant ideas. A key factor when looking at the spread of Protestantism is the use of printing during this period. Luther, shortly after his Ninety-Five Theses (1517), during the 1520s, used pamphlets to spread his message and ideas around . It is clear by using the printing press Protestant ideas could be spread to a wider group of people from within Germany, to the rest of Europe and this â€Å"created a new reading public, who seized eagerly on the reformers’ ideas to form a large-scale ‘public opinion’† .There were also further implications as Andrew Pettegree and Matthew Hall point out â€Å"[the printed book] was absolutely paramount in first creating public interest in the controversies surrounding Luther, the... ...6) pp. 19-20. Pettegree and Hall p.801. Ibid 804. Pettegree p.11. Scribner and Dixon pp. 19-20. Ibid p.18. Pettegree p.17 and p.23. Ibid p.19. Ibid p.20. Pettegree and Hall p.796. Gerald Strauss., 'Lutheranism and literacy: a reassessment' in Religion and society in early modern Europe 1500-1800, ed. By K. Von Greyerz (London: German Historical Institute, 1984), 109-123 (p.115). Ibid pp.10-11. Ibid p.10 Ibid p.117. Ibid p.114 Pettegree p.18. Ibid p.19. Martin Luther, 'On the Babylonish Captivity of the Church', (1520), in Culture and belief in Europe, 1450-1600 : an anthology of sources eds. by David Englander, et al. (Oxford, UK ; Cambridge, Mass., USA: Blackwell in association with the Open University, 1990) pp. 177-180 (p.180). Scribner and Dixon p.20. Pettegree, p.24. Ibid p.23. Ibid p.23-24.

Henry James’ The Golden Bowl, The American Scene, and the New York Edition :: American Scene

Henry James’ The Golden Bowl, The American Scene, and the New York Edition In the letter he wrote to Scribner's in 1905 proposing that he "furnish" each volume of his forthcoming deluxe edition with a preface, Henry James portrayed his novels and stories as disenfranchised beings patiently awaiting a "chance" for their cause to be righted. James would be their advocate and the prefaces the texts with which he would demonstrate his novels' worth (367). In this paper I will argue that the writing of The Golden Bowl and The American Scene were essential precedents and complements to this project of self-vindication. Reading The Golden Bowl through its preface shows that beneath the narratives of familial and marital relations in the novel run stories of a writer's contention with a misapprehending audience--the same struggles out of which James spun creative autobiography and a theory of fiction in the prefaces to the New York Edition. Through his indirect critique of his readership in The Golden Bowl and the fierce challenges he delivered to his compatriots in The American Scene James laid essential groundwork for the lessons in reading and creative production he would later offer in the New York Edition. Paul Armstrong has argued that James's prefaces require the same "doubled reading" his novels require, that while the reader is absorbing James's account of his writing experience and his theory of writing, the reader is also responding to James as a centering consciousness whose "interpretive attitudes . . . are as much on display and as much an object for the reader's scrutiny as the impressions of a Lambert Strether or a Maggie Verver" (128). As comparable centering consciousnesses, James the preface-writer and his heroine Maggie Verver make common assertions. Both figures demonstrate the power of the creative deed. Paralleling James's affirmations about "doing" in the preface to The Golden Bowl is Maggie's discovery in the novel of her own brilliant capacity for action. After the assignation of the Prince with Charlotte in Gloucester, Maggie begins "to doubt of her wonderful little judgement of her wonderful little world" (307). She begins to "put" things both to herself and the people around her. She contrives gestures to effect a change in her "practically unattackable" situation. Henry James’ The Golden Bowl, The American Scene, and the New York Edition :: American Scene Henry James’ The Golden Bowl, The American Scene, and the New York Edition In the letter he wrote to Scribner's in 1905 proposing that he "furnish" each volume of his forthcoming deluxe edition with a preface, Henry James portrayed his novels and stories as disenfranchised beings patiently awaiting a "chance" for their cause to be righted. James would be their advocate and the prefaces the texts with which he would demonstrate his novels' worth (367). In this paper I will argue that the writing of The Golden Bowl and The American Scene were essential precedents and complements to this project of self-vindication. Reading The Golden Bowl through its preface shows that beneath the narratives of familial and marital relations in the novel run stories of a writer's contention with a misapprehending audience--the same struggles out of which James spun creative autobiography and a theory of fiction in the prefaces to the New York Edition. Through his indirect critique of his readership in The Golden Bowl and the fierce challenges he delivered to his compatriots in The American Scene James laid essential groundwork for the lessons in reading and creative production he would later offer in the New York Edition. Paul Armstrong has argued that James's prefaces require the same "doubled reading" his novels require, that while the reader is absorbing James's account of his writing experience and his theory of writing, the reader is also responding to James as a centering consciousness whose "interpretive attitudes . . . are as much on display and as much an object for the reader's scrutiny as the impressions of a Lambert Strether or a Maggie Verver" (128). As comparable centering consciousnesses, James the preface-writer and his heroine Maggie Verver make common assertions. Both figures demonstrate the power of the creative deed. Paralleling James's affirmations about "doing" in the preface to The Golden Bowl is Maggie's discovery in the novel of her own brilliant capacity for action. After the assignation of the Prince with Charlotte in Gloucester, Maggie begins "to doubt of her wonderful little judgement of her wonderful little world" (307). She begins to "put" things both to herself and the people around her. She contrives gestures to effect a change in her "practically unattackable" situation.

Christianity, the True Religion Essay -- Religion Christian Jesus

Christianity, the True Religion I was raised Catholic, at the insistance of my parents. After many years of drinking and partying, I got very bored and thought, Is this ALL there is to life?!?! I thought, If there really IS any truth to a life after death, I should at least TRY to find the answer. I started to do some research on science and religion to see if I could come up with any TRUTH about the meaning of life. In school, I was taught that mankind was evolving and getting better, but it didnt appear that way to me. It SEEMED as though modern science had proven that God didnt exist. As I did more research on my own, I found out that this just isnt the case. I learned that the Universe and ALL matter have a DEFINITE beginning. Most atheists and re-incarnationists believe that the Universe has ALWAYS existed, but this contradicts the fact. Cause and effect tells us that the Universe must have been caused. It is logical to believe that an invisible, non-material God had caused the beginning of the Universe. Some think that aliens and U.F.O.s have something to do with our existence, but even if they DID exist, THEY would need a beginning as well! The evolutionists believe that evolution is a FACT, and that the fossil record PROVES it. I learned that neither evolution NOR creation are FACTS, they are only THEORIES! There is NO way to PROVE either one because they CANNOT be re-created in a lab experiment. Whatever THEORY you believe, you MUST believe by FAITH. I learned that when something dies, it does NOT become a fossil, it rots away VERY quickly. Fossils are formed by RAPID burial and destruction , NOT over SUPPOSED billions of years! What the fossil record DOES prove, is that there was a TERRIBLE global disaster. Scattered across mountain tops all over the world are fossils of both modern & extinct ocean and land creatures ALL MIXED TOGETHER. This fact can ONLY be explained by a RECENT Creation and a WORLDWIDE FLOOD, and NOT by evolution. I thought that evolution was true just because the majority accepted it. The MAJORITY also used to believe that the Earth was FLAT!!! Then I was confused about all the different religions out there. Which God should I serve?!?! Does it REALLY matter as long as I am sincere and a GOOD PERSON I thought, What if I am sincerely WRONG!?!? I started to do some more research to try to find the TRUTH. ... ...ask questions. I am just writing this paper because I was SO surprised that I was able to find REALLY satisfying answers to all my questions, when I thought that no one could EVER really know the TRUTH for sure. I read some books on life after death and re-incarnation by people who have CLAIMED to have died. Then I thought If these people were REALLY dead, then they STILL would be!! I DONT expect anyone to just believe me or this paper, but I would HOPE that this article would at LEAST make people think about all of this on their OWN and do some of their OWN investigating!! I just wanted to share what I have learned and to give people a head start. I know how difficult it is to listen to someone else tell you about their religion, I was there. It all seemed so confusing to me, at first. Since Ive done all this research, I KNOW that the Bible is TRULY Gods Word to all mankind, and I believe it. I pray that THE LORD JESUS CHRIST uses this paper to open up the minds and hearts of everyone who reads this so that they may be saved from an eternity separated from GOD and in hell. Eternity is a loooong time to gamble with. If you died right now, do you know where YOU would go !?!?!

Accounting Harmonization In The Eu Accounting Essay

This study will supply a brief history and background on the procedure of harmonisation in the European Union with respects to the 2 methods it employed: Directives and IFRS acceptance. By supplying a footing for which harmonisation can be understood and why it is necessary, this study strives to clarify the successes and failures of the methods. In peculiar, the issues that arose during the execution of IFRS in the EU will be used to further show the demand for harmonisation, utilizing specific criterions as illustrations. The relationship between accounting harmonisation and auditing will be debated with specific focal point on the EC Green Paper on iAudit Policy: Lessons from the Crisisi as it points to ongoing concerns in the effort to accomplish accounting harmonisation. 2. History and Background of Accounting Harmonization Definition Harmonization is a procedure of increasing the compatibility of accounting patterns by puting bounds to their grade of fluctuation ( Nobes & A ; Parker, 2010 ) . Basically, harmonisation allows states to utilize different criterions so long as they are non in struggle. This varies somewhat from convergence, the end of the IASB, which aims to develop high quality criterions alongside national standard-setters to cut down international differences. The importance of this differentiation highlights the differences in the harmonisation attempts by both the EU and IASC/B. The demand for harmonisation Globalization has led to big companies looking to increase their gross revenues and growing chances beyond national markets. To pull equity and debt funding to accomplish these ends, many of these companies are looking to be listed on different stock exchanges. Additionally, investors are spread outing their portfolios beyond national boundary lines as planetary markets have created greater chances for puting. As a consequence, the differences in the coverage patterns of such companies is now of great importance as this has led to troubles for those who prepare, consolidate, audit and interpret fiscal statements. Two of the major obstructions to accounting harmonisation are patriotism and the current size of the bing differences between states. The EU has attempted to accomplish harmonisation by utilizing Directives and Regulation through IFRS criterions ias such, the attempts of the EU in making a incorporate concern environment every bit good as the acceptance of IFRS in 2005 provide a relevant platform for understanding the harmonisation procedure. This study seeks to convey this in subdivision XXXXX below. 3. The Accounting Directives The Directives are an effort to harmonise coverage patterns by necessitating member states to integrate the directives into their national Torahs. The Fourth and Seventh Directives were aimed at accounting harmonisation while the Eighth Directive was aimed at audit. Fourth Council Directive i Annual histories of companies with limited liability iThis Directing co-ordinates Member Statesi commissariats refering the presentation and content of one-year histories and one-year studies, the rating methods used and their publication in regard of all companies with limited liability ( European Commission, 2009 ) .i The commissariats of the Directive require populace and private companies in all EU states to include a balance sheet, net income and loss history, with a pick of 2 different layouts, every bit good as notes to the histories as portion of the one-year histories. It besides provides the general rules by which points must be valued. The earliest proposal for the Fourth Directive led to the first bill of exchange being developed in 1971 i the bill of exchange was to a great extent influenced by German jurisprudence and as a consequence, the Directive prescribed conservative rating regulations, stiff formats and limited revelation in the notes. By 1974, a twelvemonth after accession to the EU, UK influence in the Directive became evident with the debut of the itrue and just viewi construct ; greater flexibleness in the presentation formats and increased accent on revelation in the notes. The Directive was adopted by the EU in 1974 and has since been amended every bit many as 14 times in line with international developments. One major amendment was in 2001 when the Directive was further aligned with IASB criterions by leting the demands of IAS 39 on the just rating of fiscal instruments to be employed. This was a significant move as this had been a combative issue and served the intent of modernizing European accounting regulations – this will be discussed in more item in subsequent subdivisions. Another critical amendment came in 2003, when the Accounts Modernisation Directive was issued i it extended the usage of just values and farther eliminated incompatibilities with IASB criterions. The most recent amendment in 2009 resulted in 2 developments ; foremost, companies in member provinces with 10 or fewer employees were exempt from the demands of the Directive. In add-on, a audience papers was issued puting out a proposal for rearranging the Directives to better its comprehension* . Seventh Council Directive i Consolidated histories of companies with limited liability iThis Seventh Company Law Directive coordinates national Torahs on amalgamate ( i.e. group ) accounts Together with the Fourth Directive on the one-year histories of public limited liability companies, it belongs to the household of â€Å" accounting directives † that form the armory of Community legal Acts of the Apostless regulating company histories ( European Commission, 2009 ) .i This Directive was adopted in 1983 to better international readying and comparing of fiscal statements. It does so by ordering the fortunes under which amalgamate histories must be prepared every bit good as the methods for readying. Harmonizing to the Directive, any company that lawfully controls another company is required to fix amalgamate histories. The 1976 and 1978 bill of exchanges failed to clear up the construct of control for the intent of consolidation. As such, the adopted Directive efforts to better what is meant by the term icontroli . In states where consolidation had been unheard of e.g. Portugal, Italy, Greece and Spain, the Directive signified a marked move towards modernization. This was of great significance given that in 2005, the EUis harmonisation attempts in footings of group accounting eventually converged with that of the IASB with the acceptance of IFRSs by EU listed companies. As such, the Seventh Directive has now since been overtaken by IFRS criterions. 4. Statutory Audit Directive ( Previously ) Eighth Council Directive i Qualifications of individuals responsible for transporting out the statutory audits of accounting paperss iThis Directive purposes to increase the credibleness of fiscal coverage and to heighten the European Unionis ( EU ) protection against fiscal dirts by puting down regulations harmonising the processs for statutory audits of one-year histories and amalgamate histories. It establishes, among other things, a demand for external quality confidence, commissariats on public supervising, the responsibilities of statutory hearers and the application of international criterions and the rules of independency applicable to statutory hearers. The Directive besides provides a footing for cooperation between regulators in the EU and those in 3rd countriesi ( European Commission, 2009 ) . The adopted Directive ( 1983 ) differs well from earlier bill of exchanges which would hold had important impact on the preparation forms and range of work of comptrollers in a figure of states, notably the UK. The Directive was introduced to find which individuals are allowed to transport out audits by ordering making and educational demands. The demand to overhaul the Eighth Directive was recognized by the EC in the communicating iReinforcing the statutory audit in the EUi , published in 2003. It contained the scheme of the EC in coming old ages sing audit affairs such as public inadvertence and ordinance at the EU degree. In response to Enron and other accounting dirts, the Directive was amended in 2006 i it focused on quality confidence by necessitating the constitution of hearer inadvertence organic structures, supplying regulations on professional unity and independency, guaranting attachment to ISAs as endorsed by the EU in executing statutory audits, constitution of audit commissions and the publication of transparence studies on audit houses. In a command to promote the growing of alternate audit houses, farther recommendations were released in 2008 with the aim of giving more duty to oversight organic structures and to promote member provinces to restrict the civil liabilities of hearers ( European Commission, 2008 ) . Following the fiscal crisis of 2007/8, the EC has deemed it necessary to amend the statutory audit directive through a proposal issued in November 2011 ( European Commission, 2011 ) . The amendments follow on from the EC Green Paper on iAudit Policy: Lessons from the Crisisi and tackles issues such as joint audits, proviso of non-audit services, etc. , which are discussed subsequently on in this study. Red boxes to travel in appendix? To travel in sum-up? EU efforts at harmonisation through the usage of Directives were non wholly successful and as such the EC chose alternatively to follow the convergence scheme of the IASB by following IFRS. The insufficiencies of the Directives derived from the fact that they failed to cover many subjects e.g. rental accounting, accounting alterations, foreign currency interlingual rendition etc. , which IFRSs were better equipped to manage. Besides, the Directives still allowed for a grade of pick within their prescriptions which meant that non-comparability was still an issue.