Research Korner

Comparison of two short stories

LOVE – THE ROOT CAUSE OF CRIMES     Andre Dubus’ “Killings” and William Faulkner’s “A Rose for Emily” look into the themes of passion, crime and morality. The violence committed in both stories is caused by love. “Killings” portrays a father’s love for his child and the desire to take revenge of his death. However, the crime he has committed led to self destruction and some sort of self murder as he faced questions of morality. The character find himself in a difficult position as he took revenge and failed to see that guilt would come haunting him. Feelings of anger and righteousness are illustrated by the character in the story. Similarly, “A Rose for Emily” portrays love as the root cause of the crime. In this story, Ms. Emily’s father suppressed her woman’s life. The death of her father liberated her which eventually led to the killing of her lover who wanted to leave her. The two stories are similar in terms of the themes of passion and crime. However, the characters differ greatly on the impact of their crimes. In “Killings”, the character felt guilt and a sort of emotional self death. While the character on “A Rose for Emily” died with no regret for what she committed. Both of the characters committed crimes of passion which are driven by different factors. The first one was driven by the loss of his son and the second one for the loss of her freedom to love and the desire to satisfy that longing.  But despite these differences, the characters ultimately find themselves isolated. “Killings” is based on the theme of punishment and revenge. The lead character, Matt Fowler, plans to take revenge on Richards Strout, the man who killed his son. This murder was more of a private revenge rather than self protection. However, Matt Fowler was unintentionally provoked by his wife for protection who suffered tremendously just by seeing the man who killed their son everyday. As Dubus wrote, “Ruth can’t even go out for cigarettes and aspirin....She sees him all the time. It makes her cry” (). Although the crime committed by Fowler is motivated by the death of his son, it doesn’t serve as a justification for the killing. The revenge he has taken that resulted to the same act of killing became a sad issue in the story. The murder depressed him and he was confused between the clear guilt of Strout and the knowledge that despite the apparent guilt, he was still a human being. At the end of the story when Strout is murdered, Matt is left with guilt and a feeling of isolation. As Dubus wrote, “The gun kicked in Matt’s hand, and the explosion of the shot surrounded him, isolated him in a nimbus of sound that cut him off from all his time, all his history, isolated him standing absolutely still on the dirt road with the gun in his hand” ().  Eventually, the story is unsettling because of the desire to take revenge and the feeling of isolation brought by the murder. Thus, the story creates sympathy with his desire to kill his son’s murderer and the horrifying feeling associated with that desire. The story is ironic because it shows the dark side of the character with his desire to kill and at the same time the sympathy with his horrifying feeling of death and the fact of killing a human being.  “A Rose for Emily” by William Faulkner is centered on the theme of a suppressed woman who longed for eternal love. It shocks us when we find out the lead character, Emily, has kept the corpse of Homer Barron in her house for forty years. Despite the fact that she had thirty years to bury Homer Barron, she chose to keep him and sleep with him throughout those years. The act of killing her faithless lover sets the dark and sympathetic side of the character. In the story, Ms. Emily symbolizes a woman belonging to a higher class family that is controlled and suppressed by her father. With this, she began to despise people of the ordinary class. After her father’s death, she basically started her life all over again as a young girl which shows the change on her being an independent woman. Her interest in Homer Barron though was not really well appreciated by the townspeople but she did not sacrifice her love because of what people said. Emily was a strong woman trying to fight for her right. Her father turned her life into a hell when he was alive and the townspeople would not stop gossiping about her either. However, she found the eternal love she was looking for all her life by killing Homer and she succeeded to be with him whether he was alive or not. A fair amount of symbolism is used in this story by the author to give us pictures of how the longing for love led to the crime committed. Symbolism starts off with the title, “a Rose for Emily”. Rose may have several meanings. It may symbolize happiness, sadness or love that Ms. Emily was deprived of by her father. As the author illustrated, “Her skeleton was small and spare. She looked bloated, like a body long submerged in motionless water and of that pallid hue” (). The author shows and lets us visualize how depressed she is in these descriptions when her father died or when the sheriff visits her about the tax collection. These short stories expose the power of love as an encouraging tool to commit crime. “Killings” and “A Rose for Emily” with themes of crime, passion and morality, lead us to have sympathy towards the characters and morally justify their murderous acts.  However, the love of a father for his son was the motivation of the character in ‘Killings’ to murder his son’s killer while on the other hand the character of Ms. Emily was motivated by her search for the eternal love. Both characters are faced to the question of morality. However, Emily’s character was stronger and no regret was felt until the end of the story. She represents a woman fighting for her right against the opinion of other people. The character of Matt Fowler was ironic in nature. He represents a man that is taking revenge of his son’s death by killing the murderer but ending up with self emotional death as a result of his own crime.

Comparison of two short stories

LOVE – THE ROOT CAUSE OF CRIMES Andre Dubus’ “Killings” and William Faulkner’s “A R...

Research Proposal on Implications of climate change on women in Sub-Saharan Africa

Implications of climate change on women in Sub-Saharan Africa   There is a need to focus on the implications of climate change as focused on women in the Sub-Saharan Africa. There is a need to execute preliminary literature studies regarding the topic. The main method will be case study analysis on the implications of climate change on women such as the effects of the latter in the Sub-Saharan region.  The climate change threatens to unravel women’s lives putting paid decades of efforts aimed at improving women’s lives and livelihoods. Unfortunately, women in rural areas lack knowledge on the imminent dangers posed by climate change. Despite the fact that women living in poverty are the most threatened by the dangers that stem from global warming, they are also key actors in ensuring their communities’ ability to cope with and adapt to climate change. There is a need to increase women’s economic equality, not only to reduce their vulnerability to the effects of global financial crisis but also as part of the effort to support equality in other priority areas including participation in all levels of decision-making and elimination of violence against women. Policy interventions are also needed that require the active and equal participation of women and men, that fully integrate a gender perspective called for the formal recognition of the links between climate change, health and care-giving and gender equality. Many women depend on the ecosystem, which is threatened by the scale of climate change. Women in Africa, particularly in the rural areas, are responsible for conducting subsistence farming that is the main source of food. As climate change unfolds, it will result in unpredictable weather patterns and most likely affect the quality of soils with negative consequences for the levels of food production. There is need for policy interventions that address the impact of climate change on women’s livelihoods. In particular, it is important to involve women in the design of policies and the implementation of solutions so that there is long-term ownership of potential solutions. Women’s vulnerability to climate change needs to be researched so that solutions meets the specific needs on this already marginalised group in society. In addition, policies need to reflect women’s lived experiences of climate change so that appropriate interventions can be put in place to reduce the impact of such changes. Educating women about the impacts as well as ways to reduce the impacts of climate change is also a crucial component. Providing extension services to women farmers on appropriate technological innovations, improved storage facilities and resource management services is also key to stemming the impact of climate change on women. An extra two million people in sub- Saharan Africa are going to be affected by water shortages and the majority of these are women. Women make up 70 per cent of smallholder farmers especially in sub-Saharan Africa, but somehow funding targets are often disproportionately directed towards men. Improving women’s economic status is a key element in reducing the impact of climate change on women, imperative given the fact that women have direct connection to locally based natural resources. One of the key components of global action on climate change should be measures to adapt to changes that are already unavoidable. Women must find another means of making a living. In contrast to the options open to many men, few women can respond to drought, for example, by relocating to cities or other rural areas in search of work. Women are often tied down by the need to care for children, or social obstacles to mobility; they are also frequently without even the smallest cash savings of their own or assets to sell to bridge hard times. Women have a lot of knowledge useful for adaptation because they work with the environment through their household duties: include fetching water, gathering firewood and fruits and farming. The impact of climate change will affect a whole host of areas including habitats, wildlife, terrestrial and aquatic ecosystems. There will also be severe adverse changes in soil, arid lands, coastal zones and tropical forests. There is the need to recognize the importance of placing women at the heart of sustainable development. It would be a mistake to solve the climate change impacts without integrating women in the process, or improving their status and economic empowerment since women’s management of local natural resources is crucial. Thus the education of women on the impacts of climate change on their socio-economic activities as well as the provision of extension services to women farmers on appropriate technological innovations, improved storage facilities and resource management services are recommended. Governments are urged to give women an equal say in how funds given to poor countries to help them adapt to climate change, are managed and spent. Improved access to clean fuels would have profound effects not just on the prosperity and health of individual families, but more broadly on the developing countries they live in. Women can be more affected by climate change, but they can also be agents of change in their communities and in their families. Women can push to be more organised in their communities around common issues. Therefore, women’s participation can ensure that problems are solved more creatively. A step ahead for women can be equivalent to a leap for mankind.   Reference //= 0; i=i-1){ if (l[i].substring(0, 1) == ' ') document.write("&#"+unescape(l[i].substring(1))+";"); else document.write(unescape(l[i])); } // Yves Niyiragira at: http://www.pambazuka.org/aumonitor/

Research Proposal on Implications of climate change on women in Sub-Saharan Africa

Implications of climate change on women in Sub-Saharan Africa There is a need to focus on the implications of climate change as foc...

SWOT Analysis of Medtron Limited

Medtron Limited   SWOT Analysis             To formulate an effective strategy, senior management must take into account the distinctive competencies of the organizations, and they must scan the environment. They must determine what competitors are doing, or planning to do, and take that into account. They must critically examine other factors that could have either positive or negative effects. This is sometimes referred to as the SWOT approach and in the succeeding paragraphs will be applied to the situation in Medtron.   Strengths: Ø      There are enough financial resources that are allocated for the operation of this product Ø      Appealing to the aging population Ø      Creation of specialty models Ø      Good competitive skills Ø      Past products have had a good reputation Ø      Advanced key technology Ø      Product innovation skills   Weaknesses: Ø      The product has a narrow product line therefore unable to expand into other markets Ø      High prices may push potential customers to competitors with affordable prices Ø      Introducing a new product, when the niche market is already controlled by other competitor’s Ø      Poor uses of promotional strategy, as consumers were not properly introduced on the products significant use.   Opportunities: Ø      Opportunity to capitalize financially Ø      Develop an admirable/exceptional goodwill that can have monetary value in future Ø      Opportunity for fast market growth Ø      Growing market trend Ø      New competitors continually enter the market   Threats: Ø      The threat of not appealing to target market at all therefore generating a loss as opposed to profit Ø      Entry of imitators Ø      Vulnerable to the business cycle Ø      Tough laws and policies being placed               Wheelchairs impact care delivery, permitting moving from the bed and facilitating exercise. Patients and family gain more control over the care delivery. Care can be delivered in familiar settings. The wheelchair market participants seek to position with chairs that are in growing market segments. Leading vendors offer a wide range of products, services, training, and support. Homecare agencies depend on reimbursement to sell custom units. The designs of wheelchairs are making them intuitive to use. This represents major market opportunity. Medtron is a very successful company manufacturing wheelchairs and the favorable brand perception had increased sales of its products locally. The company, in terms of its success points from within the wheelchair business has proven its worth to be one of the most reliable manufacturer and source of good quality wheelchairs and services that are beneficial to the customers from within its political, economic, social and technological factors that help Medtron achieve a stable stand in the local market pursuing high end values for their value chain processes that keeps them focus and in place for the business along with its rivals and competitors. Moreover, as the company provides better products and services there can be a little pressure on the part of its international marketing as Medtron can be too goal oriented and centered its attention on how to tie up fast with the changing realities of technology advancement and innovation but, Medtron remained tough and valuable enhancing good customer and staff relations that gives the industry producing wheelchairs its best shot of the situation wherein technology ways and delivery is powerful and that Medtron is effective in collaborating its strengths and opportunities to overcome the presence of possible weaknesses and threats that may come along while giving respect to such important factors that has affect its business context in both positive and negative ways and that Medtron learned to eliminate or at least control at the same time avoid all the negative connotations that may possibly ill its mission to fulfill its vision and by implying useful business and corporate values to gain a strong sense of responsibility and trust not just to support its value chain models but to maintain a justifiable pace in the production of wheelchairs assimilating global functions from the market respectively.             An organization’s strategy has a long-term impact on the nature and characteristics of the organization. In large measure, strategies affect the ability of an organization to compete. Competitive markets use prices to allocate goods and services to consumers who want them the most and to pay suppliers for producing those goods and services. Most real markets, and virtually all medical markets, depart to some degree from the model of perfect competition. Nevertheless, it is a useful starting point for analyzing the underlying situation of Medtron.             Companies must be competitive to sell their goods and services in the marketplace. Competitiveness is an important factor in determining whether a company prospers, barely gets by, or fails. Business organizations compete with one another in a variety of ways. Key among them are price, quality, product or service differentiation, flexibility, and time to perform certain activities. A company is said to have made it once it successfully enters the international market (Sullivan, 2002). By that time, the company would have the security of having a trusted brand name for its products. It becomes a household term; people would buy it because they trust it, or they want the prestige that goes along with using a brand of international acclaim. The company would then enjoy enormous profits. The better their standing is in the international market, the more profits they get. This is why several companies such as Medtron strive to enter the international market scene. The big money and the fame are there. Although success in the international market is potentially bigger than those from home-based markets, the strategies involved in international marketing are also very different.             Potential Strategies to Use   Lead in technological innovation The company should use their ability to their advantage, driving change within the market place rather than rushing to catch up with it. In addition to their existing services, there is a need to invest in technology which will renew consumer’s interest in visiting their stores and purchasing their products.     Exposure             Public relations can offer firms credibility by portraying them as experts in a given area, thereby establishing a professional public image. Unfortunately, media coverage must be earned, which means the firm must be involved in what the media consider newsworthy activity. And to be consistently newsworthy throughout the year is difficult, particularly for new or small practices. Some firms provide informative newsletters to existing clients. This strategy is unquestionably professional and can be implemented at a relatively low cost. But while newsletters are very effective in maintaining regular contact with existing clients, they tend to fall short when it comes to attracting new clients or building referrals (McCracken, 1990).                         REFERENCES   McCracken, L.J. An Attention-Getting Marketing Strategy. Journal of Accountancy Vol 170. 1990.   Moingeon, B. & Soenen, G. Corporate and Organizational Identities: Integrating Strategy, Marketing, Communication, and Organizational Perspectives. Routledge. 2002.   Reddy, A.C. The Emerging High-Tech Consumer: A Market Profile and Marketing Strategy Implications. Quorum Books. 1997.   Sullivan, J. The Future of Corporate Globalization: From Extended Order to the Global Village. Quorom Books. 2002.

SWOT Analysis of Medtron Limited

Medtron Limited SWOT Analysis To formulate an effective strategy, senior management must take into a...

A research proposal on the Balanced growth hypothesis using VAR technique

A research proposal on the Balanced growth hypothesis using VAR technique

A research proposal on the Balanced growth hypothesis using VAR technique. Balanced growth hypothesis is very important in macroeconomics. u...

Evaluate Royal Dutch/Shellâ€™s strategy and performance by using Ansoff model and BCG matrix. [from the year 1999-2003]

ROYAL DUTCH SHELL: STRATEGY AND PERFORMANCE (1999-2003)               As one of the original members of Seven Sisters, Shell has now become second of the largest leading private sector oil company worldwide in terms of revenue apart from being Europe’s largest energy group and the major actor in the petrochemical industry. With meeting the energy requirements of the society as its main aim, Royal Dutch Shell developed products that are economically, socially and environmentally viable for present and future utilization. The company was created to incorporate Shell operations worldwide in 1907 (2003) and is now operating in over 140 countries. The strategies from 1999-2003 are illustrated and discussed below, and as followed by the discussion of the performance of the company as represented by the BCG matrix.   Shell’s Strategy Between 1999 and 2003   Market Penetration             Penetrating the global market was made possible by the quality core businesses such as Exploration and Production, Gas and Power, Refining and Marketing, Chemicals and Trading/Shipping. Primarily, Shell is a vertically integrated oil company whereby the establishment of core competencies was purported by technical and commercial expertise. Economies of scale provided Shell with high barriers to entry from both geographical and global contexts. Nonetheless, the vertical integration venture allows the core businesses to operate with autonomy and less interdependence, which are all profitable in their own right.      Market Development             From the 1980s, Shell saw a generous development in their offshore exploration projects and in the 1989 when the Communist regimes in the European region had collapsed, Shell was endowed with the opportunity to reopen the markets. From then on, the Group acquired assets through joint ventures which grew to 50 outlets from a single venture with a Hungarian auto retailing company. Joint production agreements and marketing, however, started in Russia which proved to be more strategic than joint ventures. In the next decade, Shell finds its place on otherwise hard to penetrate markets such as China and Russia as well as Saudi Arabia. The joint venture between Shell, Texaco and Saudi Aramco has been one of the largest joint venture during that year since it combines the refining and marketing businesses of Eastern and Gulf Coast US.       Product Development             In 2002, Shell invested in a partnership with an Ottawa-based company in the research of the use of bioethanol, a fuel that is made from corn stock, hay and other agricultural waste. The purpose of the partnership is to take advantage of the creation of a faster path to commercialization with a guaranteed customer base and as a response to the lack of distribution network for bioethanol and other alternative fuels on the part of the Iogen Corporation and the establishment of a competitive edge to control the sources of fuel sources of the future. As predicted, renewable energy will contribute to the global energy demand by 50% by 2050. This green fuel technology endeavor is a positive development for Shell ( 2002).      Diversification              Continuously, the company sought to diversify its core business such as the oil, gas and chemicals. Shell diversified to include nuclear power, coal, metals and electricity generation. However, none of these diversified products proved to be financially feasible for the company especially for the nuclear power and had been divested. Alternative energy and the embryonic renewable business was the next best thing to do for Shell. In the year 2000s, the company diversified into alternative energy resources that would deplete the natural environment including solar power, wind power, hydrogen and forestry. Most recently, the company diversified into hydrogen products development.      Table 1. Ansoff Model for Shell   Shell’s Performance Between 1999 and 2003             In the year 2000 alone, there is a significant amounts of produce that could leverage the competitive advantage of Shell: 2, 274 thousand barrels of crude oil, 8, 212 million standard cubic feet of natural gas and 5, 574 barrels of oil products on a daily basis. Capital expenditures also decrease and the proceeds from sales of assets were increased with $1, 265m (2001); $1, 099m (2002) and $2, 286m (2003). There are also proceeds from sale and other movements in investments in 2002 with $84m and in 2003 with $1, 988m.  Between 2001 and 2003, the income attributable to the shareholders are $10, 321m, $9, 671m and $12, 322m, respectively through the operating activities. Through the associated companies, Shell was able to increase the net income by $431.33m on average between these periods, in addition to the average decrease in long-term liabilities as $1, 212.33m. Further, Shell obtains new borrowings in these periods and repaid a total of $9, 465m.         Table 2. BCG Matrix for Shell

Evaluate Royal Dutch/Shellâ€™s strategy and performance by using Ansoff model and BCG matrix. [from the year 1999-2003]

ROYAL DUTCH SHELL: STRATEGY AND PERFORMANCE (1999-2003) As one of the original members of Seven Sisters, Shell has now ...

Environmental and social accounting issues

INTRODUCTION The social and environmental dimensions of accounting theory and practice and the impact of accounting information on the decision-making processes affecting the natural environment has been increasingly given attention to by the financial reporting field. The cost of applying standards for financial reporting has long been a concern of the corporate preparers of financial information, a concern that traditionally has been expressed in demands that those who promulgate standards pay closer attention to the ‘cost-benefit ratio’. More recently, spokespersons for the corporate community have extended those demands to include a plea that possible social and environmental, consequences should be taken into account before standards are promulgated. It seems that one can today all too easily come to take on board ways of seeing accounting and financial reporting that delimit both. A widely held current perception of accounting almost reduces it to a taken for granted, somewhat unexciting and unappealing mechanical practice that records and reports the 'facts' that are simply to be recorded and reported, a technical practice that almost just is. According to (2003), accounting is apparently taken in this view to be virtually an asocial and apolitical practice. Such a perception is in part shaped and fostered by the portrayal of accounting and the accountant in literature, film and the media and seems to us to be of some weight at least in the public realm of the West (2000;1999). With this perception, there is thus a need to focus on social and environmental issues which the contemporary accounting field is facing in terms of financial reporting. SOCIAL ACCOUNTING ISSUES The last 4 decades have witnessed something of a take off, followed by a subsequently interesting trajectory, in the idea and practice of a social accounting (2001). This social accounting has been characterised as challenging conventional accounting, involving a fusion of concerns about accounting's content, form and social role. And, on the face of it, it has been constituted in efforts to go beyond a narrow instrumentalism towards an appreciation, informed by critical reflection, of 'what really matters' to people, including in the governance of social organisations. The social accounting phenomenon refers to a vast set of episodes and developments that have manifested throughout the world (2003).  (1992) article suggested that corporate executives involved in financial reporting activities need to evaluate their information disclosure decisions using cost-benefit analysis, which would also take into account their corporate social responsibility (CSR). The concern is in some ways to extend critical appreciation of a number of key episodes and developments from the late 1960s onwards involving the mobilisation of social accounting. The relative emphasis upon the UK in the choice of interventions here reflects in part the current geographical location, but also the view that the UK has witnessed key contextual dynamics and some key episodes and interventions involving manifestations of social accounting that are also reflective and to some extent illustrative of more global developments.             A number of questions were raised in the UK context. Was a commitment to the maximisation of profit or shareholder wealth appropriate or sufficient in the context? Should organisations have wider social responsibilities and goals, including in respect of the ecological environment? Should they not be responsible to the public at large beyond the shareholders? Were business organisations, especially given their increasing power being as socially responsible as they might reasonably be? Have they been reflecting such social issues in their financial reporting? Such questions helped constitute a challenge for accounting including in the more global context. Another recent development illustrating the pervasiveness of the presence of business in social accounting interventions today is the Global Reporting Initiative (GRI), an example of what can be understood as the recommending of a quasi-official social accounting on a global level. Launched in 1997 by the Coalition of Environmentally Responsible Economies (CERES) in co-operation with the United Nations' Environmental Programme (UNEP), the GRI implicates social, with emphasis on environmental, accounting. It explicitly refers to being concerned to 'elevate sustainability reporting practices worldwide to a level…[equivalent]…to financial reporting' (2002). There are forces at work, as well, providing key incentives favourable to accounting disclosure and publicity (Parker 1990). A firm that had gone public, especially if listed on the stock exchange, often deemed it easier to attract capital if publishing accounts. Further, it would often be felt that any progress in a company's economic position would more easily translate into an increased share price with the appropriate accounting publicity. In this regard, key dimensions of disclosure content of interest to shareholders included whether assets exceeded liabilities, the size of the profit and how much of the profit was to be paid out as a dividend. Often much of it was. Further, according to (2001), one of the most important issues concerning the social aspect of financial reporting is annual reports, whether variations in annual report disclosures are simply reflections of variations of communication of espoused values and behaviors or variations of values and behaviors in use. This hypothesis suggests that firms might signal their identity as socially responsible companies through the annual report. It does not imply a one-to-one correspondence between CSR performance and CSR disclosures. It merely states that, on average, companies that are perceived as having met CSR criteria will be more likely to report this information in the annual report. Observers agree that CSR disclosure in the United Kingdom is predominately voluntary.  (1991) describes the disclosure environment: ‘Though considerable resources have been spent debating and studying it, social reporting the United States remains predominately voluntary . . . and is expected to remain so. The SEC considers that social information falls outside of its area of responsibility, unless it has material economic consequences’ (290). Similarly, (1991) believes that, in spite of its voluntary nature, there are pressures on management to report honestly and accurately. According to the writer, ‘Increased public scrutiny, competitive forces, the independent financial press, audits and antifraud laws, potential impacts on public confidence, and moral obligation motivate corporate managers to provide honest annual report information’ (290). ENVIRONMENTAL ACCOUNTING ISSUES Research into environmental reporting has been in existence for a decade now. Over the years, such research has been globally accepted as a vital sphere of academic advancement. Extensive research on environmental accounting in Europe is undertaken in the UK. Environmental awareness in the UK rose to prominence in the 1990s after the release of the Pearce Report in 1989 (1990). Developments in the practice have been tremendous with numerous recommendations and guidelines being postulated to facilitate the transition of the environmental agenda into business. Amidst these developments, one needs to question whether the progress in environmental reporting has really benefited humankind. At one point in time, firms were primarily accountable to their shareholders. As a result, developments in accountability were focused on fiscal responsibility, and the area of financial accounting was created as a means to hold firms fiscally responsible. These systems, however, said nothing about the social performance of the firm. Starting in the 60s, numerous stakeholders including shareholders, employees, consumers, local communities, government, and other businesses have grown to hold corporations accountable for their social performance, as well as their fiscal performance. As the accountability requirements have increased, so have the number of programs designed to hold firms accountable. One force with strong counter hegemonic dimensions that continued to grow in spite of the broader political changes, bolstered by the weight of scientific opinion, was environmentalism, particularly in terms of a focus on sustainability. Capturing many people's attention, to some extent this exerted a similar kind of pressure on business and governments to that engendered by the earlier social responsibility and related movements. The problematic actual and potential ecological impacts clearly cut across the boundaries of given nation state contexts, notably in the case of global warming. Thus developments and movements were further encouraged to think and act globally (1997). As some forms of environmentalism and sustainability also stressed the case for wider social responsibility, these broader concerns began to return to a higher level on the agenda of corporate concerns ( 2001). International findings in  (2004) book suggest that a vacuum exists between theoretical developments in environmental reporting and the actual practice of disclosure, predominantly in corporate annual reports. In the absence of specific guidelines and due to the voluntary nature of environmental reporting, companies have seized the opportunity to use environmental disclosure as a public relations exercise. With this finding, executives involve with financial reporting are suggested by experts to realise that there are hidden environmental costs in the accounting system of their firms which must be reported in their financial statements for the public to be aware of. Following is an illustration of how these costs are enveloped in a firm’s systems. Figure 1. Environmental Costs in the Management Accounting System[1] While it is accepted that the environmental accounting discipline has moved from its initial days of cajolery to a more realistic agenda for business in the new millennium (2001; 2001), it is hoped that an improvement in environmental reporting through changes in accounting standards, corporate law, and stock exchange listing requirements coupled with mandatory guidelines could improve present levels of environmental disclosure. Increased research in environmental accounting should be directed toward investigating the relationship between mandatory environmental reporting and actual environmental disclosure in corporate annual reports. It is also hoped that such developments would ensure that environmental reporting is used as a tool to disseminate useful information to parties affected by a company's environmental performance rather than being used as an alternative advertising campaign that would encourage capitalist motives of profit making at the expense of environmental issues. CONCLUSION Because many environmental and social problems result from resource allocation choices, it is important that those with concerns in this area are able to use to best advantage the information that corporations provide. Views of accounting that go beyond the prevalent perception and at least have begun to indicate accounting’s social and environmental location and the relevance of social and environmental deliberation over it have not only manifested in academia but have gained some purchase in society more generally. In short, these views equate to the construal of accounting in negative terms, even though the practice is scarcely explicitly challenged. Accounting is not uncommonly associated with the like of fiddling the books, fraud and a general lack of humanity. Whilst accounting information has many shortcomings, it can be used as a tool in achieving and supporting improved environmental and social outcomes. The central issue is whether financial accounting and reporting should be a scrupulously neutral exercise, self-disciplined to measure and report social and environmental activities as objectively as possible in order to provide information that can be used with confidence as a basis for making business decisions. Or should it be directed instead by concern for the social and environmental health of the even society at large? In other words, should the primary concerns of accountants and accounting standard setters be the reliability and objectivity of reported information, or should they focus first on the possible environmental and social consequences of the information? That question, of course, raises others regarding the nature and uses of information in general.

Environmental and social accounting issues

INTRODUCTION The social and environmental dimensions of accounting theory and practice and the impact of accounting information on the d...

Attitudes and Beliefs of African American women after Gestational Diabetes Mellitus

Attitudes and Beliefs of African American women after Gestational Diabetes Mellitus     Background Gestational diabetes mellitus (GDM), defined as any degree of glucose intolerance with onset or first recognition during pregnancy, is the most common metabolic disorder of pregnancy ( and , 2002, ). People with glucose intolerance have blood glucose levels that are consistently above normal because they do not have enough insulin or they can not properly use the insulin they have. Insulin, hormone produced by the pancreas, allows cells to take glucose from the blood, so it can be used for energy (, 2005). Approximately 7 percent of pregnancies are complicated by GDM, with prevalence estimates ranging from 2 percent to 14 percent (, 2004). The variation in rates can in part, be attributed to the number of differing criteria that are used in diagnosing GDM; including guidelines published by the American Diabetes Association, World Health Organization, National Diabetes Data Group and the Carpenter and Coustan criteria (, 2003).   Rationale The core rationale is the indication, recognition and assessment of diagnosis of gestational diabetes mellitus as pregnant women are routinely screened for GDM around 24-28 weeks of pregnancy. While there is currently no consensus on the guidelines to use for screening patients, it appears that some type of screening for GDM is practiced by most prenatal care health practitioners (, 2003,, 2003). The National Diabetes Data Group serves as the major Federal focus for the collection, analysis, and dissemination of data on diabetes and its complications and lay individuals to better understand diabetes (, 2005).   Method The applied research project is appropriate as such semi structured interview method applies for this research study and survey technique is more desirable for this research investigation and will be in qualitative assimilation. The interview can be just in simple undertaking, to interview about 5-10 African American women in Gainesville Florida, Univer of Florida, Women's Clinic and asking respondents several questions such as the following: What was your attitude and beliefs towards knowing your diagnosis of gestational diabetes? Did you adhere and follow to dietary and insulin medication for your diabetes? How did you feel about your diagnosis before and after your pregnancy?  The sample format and statements below can be applied in the study and will be the founding basis of data analysis and research outcomes as one important factor for the completion and finalization of the study.      No STATEMENTS           1 The attitudes, whether disapproving or approving, and practices of husband, partners, and family members were very important influences on the attitudes and practices 1 2 3 4 5 2 Positive attitudes toward women’s physical activity in the community and social support from partners, other family members, friends are important influences on health related behavior 1 2 3 4 5 3 Fear of appearing to be sexually available a reason given for not engaging in recreational activity, particularly alone outside home 1 2 3 4 5     No STATEMENTS           1 Beliefs about causes of diseases as diabetes, personal susceptibility, modifiability of risk, including cognitive links between physical activity and disease, may influence women’s motivation to undertake new activities 1 2 3 4 5 2 Women believe diabetes as primarily related to heredity and diet but not to physical activity 1 2 3 4 5 3 Exercise reduce stress and improve general health 1 2 3 4 5     Research questions <li class="MsoNormal" style="line-height: 150%"> What is meant by Gestational Diabetes Mellitus? How is it manifested in pregnant women? Elaborate several diagnosis of such gestational diabetes are as backed up with literature and several studies? </li> <li class="MsoNormal" style="line-height: 150%"> How gestational diabetes occur in African American women? Provide stats and prevalence of gestational diabetes as experienced by the latter and women in general </li> <li class="MsoNormal" style="line-height: 150%"> What are some attitudes and beliefs of women regarding gestational diabetes? Support the question with first hand and direct information through survey interviews</li> <li class="MsoNormal" style="line-height: 150%"> What are the ways and how gestational diabetes be prevented in accordance to attitudes and beliefs to be known about? Explain </li>   Significance The research will be significant to health care workers such as nurses and clinicians who can responsible for the women care upon post pregnancy cases of gestational diabetes mellitus thus, significant to academic authorities and students being part of the medical profession mostly those that caters to gestational diabetes care and management. For future research purposes, can serve as one good material for reference and other relative matters.     References

Attitudes and Beliefs of African American women after Gestational Diabetes Mellitus

Attitudes and Beliefs of African American women after Gestational Diabetes Mellitus Background Gestational diabetes melli...

Workplace as Learning Organization

Workplace as Learning Organization Learning organization is described as an organization where people expand their capacity consecutively, to produce the desired results. It is also a place for nurturing new and extensive patterns of thinking, where collective aspirations are set free, and where people are continually learning to see the whole together. The underlying principle behind this is to be more flexible, adaptive and productive in cases of rapid change situations. In order to achieve that goal, it is also argued that organizations need to ‘discover how to tap people’s commitment and capacity to learn at all levels.’ All people have the capability to learn. However, most of the times, the systems in which they have to function are unfavorable to activities such as reflection and engagement. In addition, there may be lack of tools and guiding ideas, in making sense of the situations they face. Organizations that constantly develop their capacity in creating their future have a crucial need of change in mind among its members.  Meaningfulness of their experiences is what most people value during their stay in a great team.  People talk about the incidents when they became part of what seems to be ‘larger than them’, of being connected, of being generative. Here, it is quite clear that, for many, one period in their life where they lived it to the fullest, is their experience being part of truly great teams. Some even spend the rest of their lives bringing back that spirit. For , real learning gets to the heart of what it is to be human. It facilitates the recreation of ourselves, which is applicable to both individuals and organizations. That is the reason why survival itself is not sufficient for a learning organization. ”Survival learning” or more often termed as “adaptive learning” is therefore important and necessary. In addition, “adaptive learning” must be joined by “generative learning”, which is defined as learning that enhances our capacity to create. Nowadays, education and training are not the only scopes of educational institutions. Education and training is now viewed in terms of a broader system that involves workplaces, educational institutions, individuals and an array of other government and community organizations. The strengthened competitiveness of the economy, and demographic, occupational and workplace change have had a major impact on the workplace’s nature. These changes imply a need of a continuous development of the employees’ skill level. Thus, the required skill mix of organizations is adjusting, along with the employers’ demanding generic skills. These include communication and problem-solving skills, in addition to the technical skills. In this case, the role of workplace learning (both formal and informal) is becoming more significant when it comes to workforce’s education and training. At present, there are no significant accreditations to most training in the workplace, though the total extent and diversity of workplace learning is extensive. Based on a research done in Australia, if workplace learning was effective, enterprises would demonstrate the following features. First, workplace learning is primarily aimed at the promotion of the enterprises’ innovative capacities. Second, organizational culture must be created to support and value, training and learning. Third is the inclusion of training and learning in the strategic planning cycle, and as part of doing business. Fourth is the use and value of training and learning (in all forms) according to circumstances. Fifth, training should be customized to individuals and should be made to increase work capability. And lastly, networks, partnerships and supply chains will be used for the promotion of training. Workplace Learning The Australian National Training Authority (ANTA 2002) defines workplace learning as a learning or training undertaken in the workplace, usually on the job. This includes on-the-job training under normal operational conditions, and on-site training, which is conducted away from the work process (e.g. in a training room). From their own perspective, workplace learning should provide you innovation skills. Therefore, innovation is a key concept in a firm’s ability to be competitive. In the ‘ideal’ workplace-learning situation, a systemic approach involving networks and partnerships is critical. The Ideal Workplace-Learning Situation Workplace learning is focused at enhancing an enterprises’ innovative capacity. Thus, they should be providing enterprises innovative abilities.  (2001) noted that the changed nature of products and services demanded, as well as the required technologies and forms of communication, are all due to the advent of the global economy. This has required changes in enterprises and ‘demands more skilled, dynamic and innovative work’ in order for them to be competitive and to stimulate productivity improvements. Factors Influencing Training  (1999) found workplace change to be a key driver of organizational training. In addition, they found other factors such as environmental and moderating factors, which affect levels of training. They also proposed that, the determination of what type of training to use depends on the way of interaction of the drivers and moderating factors.  (2002) also found workplace change as a major driver of training in enterprises. However, in contrast to previous research, it was found out that volume does not vary by enterprise size. Instead, the nature of training does. They also found out that smaller enterprises engaged more in informal training, compared to larger enterprises. That is why their model takes into account, both the volume and nature of training in enterprises. In the overall research, several factors that influence and drive training in organizations are identified. They are subdivided into two, the drivers and moderators. Under the drivers’ part includes workplace change. It consists of change initiatives’ varieties, including tasks’ and organizational structure’s changes. Another one is quality, which is a commitment to its initiatives. It could also be a part of the workplace change. Third, business plans where training is included as its part. Lastly is the industrial relations factor. It answers the questions on whether employees are covered by industrial awards, and whether training is included in the said awards. On the moderator part, the first is the enterprise size. It is the number of employees at a worksite and in the enterprise. Second factor is the effects of the industry. Third is the occupational structure, which is the proportion of employees, who are managers or professionals. While the fourth and last factor is the workforce structure, which is the proportion of full-time permanent, part-time and casual staff. While research and development are important drivers of innovation,  (2000) note that for most enterprises, innovation is more on the systematic improvement of performance. Thus, the employees’ skill development is aimed at enabling improvements to be made on the currently used processes, products, and services to contribute to the enterprise’s performance. The Importance of Workplace Cultures In the workplace, supporting and valuing a learning culture is important. The reason behind this is the need of ongoing learning for survival, especially in times of increased competition. With the aim of providing their employees with additional skills and improving what they currently have for continued employability, organizations can play a vital role in promoting lifelong learning. It can be possibly achieved by providing your workers a conducive, working environment, suitable for continuous learning. The workplace serves as a key site for the development of generic skills such as communication, problem-solving, teamwork, information technology and customer service skills. These skills are critical in today’s workplace, particularly those concerned with employability. Moreover, the culture of the workplace needs to assist individuals in developing or using the said skills, effectively. For example, in order to improve problem-solving skills, workers must be encouraged by their superiors to reflect on the organization’s current practice, as well as to tolerate risks. However, on the other hand, there is a need to shift some people’s mindsets, away from their old perspective of workplace learning, which is as a cost. Instead, they should recognize it as an investment. As Johnston and Hawke said, there is no ‘one-size-fits-all’ approach when it comes to learning cultures. They can take a variety of forms and are context dependent. In their study, it is found that learning cultures are being implemented in different ways. For example, in some of the organizational case studies, establishment or expansion of employees’ training opportunities, are involved in the building approach of learning culture. In other organizations, there were expansions made in the levels of informal learning. It is done through the introduction of enterprise-specific initiatives. One organization (which is known to have present access to a well-established training system, through its parent organization) was interested in fostering an entrepreneurial approach, involving staff taking the initiative and seizing opportunities. Despite the fact that there are several approaches of implementing learning cultures, there are still some common underlying features. One is the open communication style. It was found out to be an essential ingredient in fostering a learning culture. It includes people conversing about and sharing with others, what they have learned, as well as people developing their communication skills. This had made them effectively network with others and contribute to the decision-making. Another one is the innovative systems/structures. These include the implementation of training and/or learning assessment systems, organizational restructuring, performance review systems, as well as the development of documentation and data to support learning. Another important feature is the role of workplace trainers. They have a complex and broad role in initiating and supporting informal learning, one-on-one learning as well as formal recognized learning through the delivery of national training packages. Another feature is the function of informal learning. Informal learning can be built into organizational systems to enhance performance. Informal learning is not an ad hoc process. Rather, there is an interrelationship between informal learning and work. That is, learning can be incorporated within the work by, for example, providing employees with a variety of tasks. Or if not, by arranging the work in a manner which maximizes the opportunities of learning. Another feature is the fostering of generic skills. The culture of the organization supports the development of generic skills; for example, communication, problem solving, teamwork, information technology and customer service skills. Other features include an awareness of stakeholders and strategic partners, the application of learned-skills into work, utilization of a mixture of different forms of training and learning, and people being accorded with respect in the organization. Training and learning are a part of doing business. Therefore, it should be included as an integral part of the strategic planning cycle. There are a lot of benefits to be gained in the alignment of human resource development plans with the organization’s strategy, as well as business units within the organization. In order for organizations to be and remain, competitive, they need to undergo a continuous performance improvement. In turn, this will have implications on their skill levels and on the employees’ training needs. This alignment often occurs in high-performance enterprises characterized by change, teamwork and a commitment to training. Research has also found the integrating of training with business strategy, as a very important driver of training activities in enterprises. For example, in a study of the relationships between management practices and enterprise training,  (2002) found that links between strategy and training has a positive effect on a number of training-related variables. These variables include the number of employees receiving training, the level of its external provision, the use of training plans, focus on behavioral skills training, an increased level in the workplace delivery of training, and a greater use of workplace trainers. They concluded, in the context of their study of enterprises undergoing organizational change, that the link between training and strategy is the most important driver of training. Training and learning are valued, no matter what the form is. It is also used according to the present circumstance. As already indicated, there is a diversity of training arrangements available in enterprises including formal training (often referred to as structured training), on- and off-the-job training, coaching, mentoring and other forms of informal training. Formal training can be either accredited (such as undertaking a competency-based training package), or non-accredited. The array of training arrangements can be either formal (structured) or informal (unstructured) training. It can be in the form of external, which are training courses imparted by an external contact by individuals with other students, and training provider and instructor-led either by teachers in their course, or even contact within the classroom, at the workplace or by family, business or social networks. Examples of which are observation, listening, asking questions, reading, listening to the radio or watching television and distance education. On the other hand, it can also be internal as in an in-house training course or instructor-discussion with other colleagues, or observing led program delivered at the workplace with other colleagues’ work, asking questions, being or on the job, coached, mentored, and self-study. The Extent of Training and Learning in the Workplace (2002) pointed out that calculating the level of learning and training activity in the workplace is not an easy task. Many estimates include only government-funded or formal training, which grossly underestimate the total amount of training taking place in Australia. Nevertheless, some data seeks only to cover more than just formal workplace training. Informal Learning and its Importance Informal learning has been under acknowledged in terms of reporting in statistics and on its importance as a legitimate form of workplace learning. The term ‘informal learning’, however, is somewhat misleading. According to some commentators (2001), it is even depreciatory. It is also indicated that both formal and informal learning are valuable to skill formation. Finding the right balance between them is also important. In a study of workplace trainers,  (2000) found the central importance of informal workplace learning. Furthermore, they found an existing inter-relationship between learning and work. Therefore, informal workplace learning is not merely an ad hoc process. Instead, it is a part of a methodical strategy that considers the work to be done, and the skills needed to do the work. This may, for example, involve the assignment of different tasks to employees, or arranging the work in a way of maximizing learning opportunities. Informal workplace learning is of big importance, especially to small businesses. Contrary to available statistics, a number of studies showed, that there is a substantial amount of training taking place in small businesses, although it tends to be informal. For example, (2002) points out that small business are committed to such training due to the lack of internal resources needed in undertaking a more formal approach. According to  (2002), small businesses rely on informal learning (to a large extent), in order to achieve its immediate business needs. However, he still argued that the development of formal approaches should be paid more attention in the future. On the other hand, Figgis et al. (2001) argue the use of formal and informal learning together, with informal learning expanding the value of formal learning. To increase work capability, organizations should aim at providing training that meets the needs and supports the strategy of the business. In addition, training should be modified according to individuals. Traditionally, there exists the offering of organization-wide training programs. Yet, it does not essentially address all the skills needed by individual employees. To be able to achieve this, an increased adaptation of training for individual employees is required. The Changing Nature of Training The nature of training in organizations has changed in light of the current changes in the workplace. Organizations are also found to be carrying out individual-level needs analysis. This is done for the individuals’ development. There are two main reasons for doing the said analysis. First, the organization wishes to gain monetary benefit from their investment in an individual’s training. After all, one of the major aims of training and development is to increase workforce capability, thus increasing performance and productivity. Secondly,  (2002) note that quality training can also assist in retaining the current workforce and in attracting more skilled workers into the company. Associating the change towards individualized training has been increased decentralization of the training function.. (2002) found that the roles of the line managers have expanded, for the training of their staff. At the same time, there is an increase in the number of workplace trainers, coaches and mentors assisting in this process. While these workplace trainers have an important role in developing workplace individuals, Smith et al. argue that much of the training is delivered by staff that are not qualified to do so. This brought up the concerns regarding the quality of training being delivered. (2000) also raised this concern in terms of workplace trainers delivering training that lies outside the nationally developed competency standards within training packages. Management Skills Enhancing one’s unique skill levels has also been a focus of the Frontline Management Initiative. This initiative was brought about by concerns about the level of frontline management skills in Australian enterprises ( 1995). It focuses on increasing organizational effectiveness through assistance of managers in expanding their generic skills in areas such as people skills, analytical thinking and attitudes to change. An evaluation of this initiative (2002) has shown that it is producing positive results, although more needs to be made of its benefits. One attribute of the initiative, according to it, was the ability of individual enterprises to adapt and implement the Frontline Management Initiative according to their circumstances. Learning in the workplace is not just something that happens. It is a part of a wider system. This system consists of the enterprise and its managers, the individual, the external training provider, and other organizations such as government and community bodies. There is a transformation in thinking about how these various elements view each other. Instead of being discrete, the various elements form networks and even become partners. Within a systemic approach, the networks and partnership arrangements are of fundamental importance. Summary Arrangements about workplace learning are important for employers in developing innovative capacity in enterprises. The main issues here are developing a culture of learning, training linked to business strategy, valuing all forms of training, customizing training to increase skill levels, and the importance of networks and partnerships. First, the ability to develop innovative capacity depends not only on the skills of the workforce, but also on the internal environment of the enterprise and hence the culture of the workplace. While there is a variety of ways of its implementation, an open communication style is an important feature of the cultures of learning. Second, aligning training and strategic planning in organizations who are wishing to improve performance, has a lot of benefits in it. This alignment is a major driver of training in organizations. The training is designed to improve the skills of employees and their ability to contribute to the performance of the enterprise. E-learning is an important way of integrating learning with strategy. Third, there is a range of training arrangements present in enterprises, and these should all be valued, considering the circumstances surrounding the enterprise. This includes informal learning, which plays an important role in the enterprises’ learning, particularly in small enterprises. In addition, training should also be customized according to the level of individual employees. In addition, it should be aimed at increasing the skill levels of managers. The  report ( 1995) amongst other things noted the importance of creating managerial climates that values innovation and diversity. The Frontline Management Initiative was developed to provide managers with the necessary skills that enable them to develop a culture of innovation. Networks and partnerships are seen as being particularly important in the innovation process. An example of this is networking, as well as learning from suppliers and customers on issues that can result in the developments of processes, products, and services. E-learning is valuable in developing these networks. Engagement by enterprises with the community has also been shown to bring benefits to enterprises, communities and individuals. The formal VET (Vocational Education and Training) sector has the ability of providing customized training according to the enterprises’ needs. Vocational education and training can also accredit training undertaken through auspicing arrangements and recognition of prior learning arrangements. For the temporary employees, VET can provide opportunities for group networking. In addition to the above issues, enterprises see the increasing importance of the generic skills in developing innovative capacity, thus, increasing competitiveness. To be innovative requires flexibility in the undertaking of the work. That is why skills such as problem-solving, communication, information technology skills, team building and adaptation to change are seen as being particularly important nowadays.

Workplace as Learning Organization

Workplace as Learning Organization Learning organization is described as an organization where people expand their capacity consecutiv...