Awareness of safety aspects Essay Example for Free

Awareness of safety aspects Essay Safety aspects, in relation to environment and equipment, include checking the area you are about to do your activity in, i.e. if youre are going to play football, check there is no dangerous items such as large stones or glass on the pitch and to also check the equipment you are going to use to do your activity, to make sure it is all safe and provides proper protection, for example if you going to play football, check your football and goal posts if they are all in good condition, and ware adequate protection, for the game such as shin pads. We need to warm up for several reasons. One is to prepare mentally for the exercise we are about to do and to get our minds in the correct state to carry out the necessary physical exercises. The other is to warm up physically, to stretch the muscles so they are not all tensed up when we go to do physical activity. This makes our bodies a lot more flexible and a lot more prepared for a game situation. It is necessary to warm up the different muscle groups. For example, warming up your biceps and triceps by reaching for your toes and also warming up your hamstrings by doing squat thrusts to warm up your muscles. You should aim to warm up different muscles at different intervals, so as not to warm up your upper-body muscles all in one go whilst leaving out your lower-body muscles. First, for my warm up we will jog around the gym doing around 5 laps and while jogging around the gym I will be shouting out things i.e. left hand down, right hand down, get down and do 10 press ups and so on. After we have stretched off properly I will play a game called bull dog this game is really easy to play and enjoyable as well so how you play is two people (bull dogs) have to stand in the centre of the gym and shout out one of the persons name and what the person does is shouts out proper loud bull dogs so every one has to go from one end of the gym to the other without getting caught and if you do get court your a bull dog as well so this means that the last man standing wins. This game is good for warming you up because it includes a lot of running in the game. There are three phases to a warm up and they are  Pulse raiser: The aim of the pulse raiser is to elevate the heart rate and respiratory rate by doing light physical activity. This increases the blood flow and helps with the transportation of oxygen and nutrients to the working muscles. This also helps to increase the muscle temperature, allowing for a more effective static stretch. Stretches: Stretching is one of the most critical parts of the Warm Up and of my performance. A more flexible muscle is a stronger and healthier muscle. A stronger and healthier muscle responds better to exercise and activities and helps prevent athlete injury. Before sprinting I stretch for up to 7-12minutes.Bend both knees and put the soles of your feet on the floor to begin.  Leaving one leg bent, straighten the other leg and hold either, behind the thigh or if you are flexible behind the calf. Ensure the flats of your feet remain in contact with the floor at all times  For that additional stretch gently push the flat of the foot out in front of you into the floor.  Hold this stretch for 15 30 seconds and repeat on the opposite side. Gluteus Stretch Performed in a supine position. Lie flat out and bend your knees, placing the sole of your feet on the floor. Take leg (a) and place one foot on the knee of the opposite leg (b). Reach through the gap and around the outside of the leg (b), which is bent and on the floor, pull the leg in as far as, is comfortable. Feel the stretch in the buttocks of leg  Hold this stretch for 15 30 seconds  Gluteal stretch  Sit upright with your legs stretched out in front of you. Bend one leg (a) and place it over the top of the straight leg (b). Put the sole of the foot of leg (a) on the floor and hug the knee towards the chest. Feel the stretch in the buttocks on the side of leg. Hold this stretch for 15 30 seconds. A quadriceps stretch- flat on the floor  Lie face down, with your body in a straight line. Bend one leg aiming to put your heel on your buttocks.  Take hold of the ankle and relax in this position. To increase the stretches push your hips into the floor  Hold this stretch for 15 30 seconds  quadriceps stretch performed in a standing position  Ensure your supporting leg is slightly bent and use a wall for support if necessary. Bend your knee and take hold of the ankle of the leg, gently pull the ankle towards your buttocks. Keep your knees together and your head in line with your spine whilst performing this exercise.

The Yellow Wallpaper And Law Of Life English Literature Essay

The Yellow Wallpaper And Law Of Life English Literature Essay American Naturalism can be defined as a literary movement, based in literary realism that takes a deterministic view of human existence. It tends to highlight the forces of nature, over which we exert no control, by placing the protagonist of its literature in circumstances beyond their control. Further, practitioners of Naturalism have adopted the philosophy offered by Charles Darwins theory of evolution, and due to this they are able to write about issues that previously went untouched. This literary movement puts a dynamic on internal and external forces that determine everything that they do. I have chosen to analyze in this essay, Charlotte Perkins Gilmans The Yellow Wallpaper, and Jack Londons The Law of Life. In The Yellow Wallpaper, we observe a woman who has been inflicted with an apparent mental illness that is manifested through her obsession of the yellow wallpaper in her bedroom. Our first hint at this piece of literature being saturated in naturalism is the subject matter being discussed; the role of women in society, and mental illnesses. This is precisely the kind of topics that naturalism tend to focus onà ¢Ã¢â€š ¬Ã‚ ¦those issues that drive the human nature without the bias of romantic ideals or principles. Within this story the protagonist is trapped by two forces, an external and internal force. The external force reveals itself to be the actual wallpaper that plagues her thought, but I dont mind it a bit only the paper. This quote shows us the degree of paranoia that the main character experiences and is inflicting upon her. Further it is true that her husband John serves as a stifling force upon her freedom, socioeconomic determinism, so I take phosphates or phosphites-wh ichever it is, and tonics, and journeys, and air, and exercise, and am absolutely forbidden to work until I am well again. Personally, I disagree with their ideas. We see a main theme here as John is forcing his subordinate wife to ingest pills that he believes will help herà ¢Ã¢â€š ¬Ã‚ ¦against her will. While her husband is a socioeconomic deterministic force, due to his enforcement of women in the role of not being active or thinking for herself, he also acts as a biological deterministic force. By his actions he is making his wife fight for survival against the standards of man, which she debatably succeeds in with the releasing of the women in the wallpaper. This manifestation of the women creeping in the wallpaper shows the reader of her fear of being held captive by her husband, I dont like to look out of the windows even-there are so many of those creeping women, and they creep so fast. I wonder if they all come out of that wall-paper as I did? In this final scene of the st ory the narrator points out what the reader has already figured out, that she believes herself to be these women trapped within the wallpaper. This is significant because she associates herself with all of the other women in the world who are trapped by their socioeconomic status, and were forbidden to creep. This argument further adds to the theory of biological determinism within the story. Within Jack Londons story The Law of Life, the reader reads about the final journey of a blind and old man whose name is Old Koskoosh. Unlike in the previously analyzed work, this story focuses primarily on the harshness of nature and its uncaring attitude towards the Earths inhabitants. In this story the reader finds a plethora of biological deterministic features, primarily concerning the detached force of nature and the meaninglessness of the individual; Nature did not care. To life she set one task, gave one law. To perpetuate was the task of life, its law was death. Here the reader observes London showing mans inherent necessity to struggle with nature, and also how meaningless people are. This story, and therefore the quote, is deeply rooted within the belief of Darwinism in that the role of the individual is simply to reproduce and to sustain the survival of the speciesà ¢Ã¢â€š ¬Ã‚ ¦that is the simple law all must obey. This can be considered the internal and external determi nistic aspects that dictate the characters thoughts and actions. I believe that the crucial internal struggle with Old Koskoosh is his difficulty in accepting his fate that is inevitable, perhaps the heart of his son might soften, and he would come back with the dogs to take his old father on with the tribe. Though understandable, the narrator shows us that Koskoosh still holds out a hope that he might still survive and escape the dictating law of life. But it already has been determined that he must die, his role for this tribe and the species has been fulfilled by his reproducing. Further London describes this harsh environment in order to emphasize the harshness and lack of regard for the individual, Nature was not kindly to the flesh. She had no concern for that concrete thing called the individual. Her interest lay in the species, the race. London specifically calls out the meaning of the story here in saying that nature does not care for the individual simply the passing on of their line. This shows the reader that the individual only has one choice; to yield to nature when it is their time to die since their purpose is done. It has already been determined that this will happen and clearly is beyond the control of the old man, but one task did Nature set the individual. Did he not perform it, he died. Did he perform it, it was all the same, he died. Here we further see that the individual really has no choiceà ¢Ã¢â€š ¬Ã‚ ¦for it is already set that he must die no matter what he does by natures hand. Explicit Darwinism is displayed throughout this story. In conclusion, we observe that naturalism in America is deeply rooted in the beliefs of Darwinism and explicit detachment and determinism with regard to the individual. In Gillmans story we see that as a result of socioeconomic and biological determined factors that the narrator slips into insanity due to her feeling that she has been trapped by her surroundings and her husband. In Londons story the reader examines the harshness of nature, and its lack of regard for the individual in favor of the survival of the species. These stories best illustrate the deeply rooted themes of American Naturalism.

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting Social Responsibilitys company is not a new concept in society but progressively expand along with other concepts. Social responsibilitys company which is referred as Corporate Social Responsibility theoretically still generated the contradiction. Corporate Social Responsibility started to become the big issue and studied by a lot of party since early year 1960 in United States and in the early 1970 in Europe. In this time, Corporate Social Responsibility is become the important issue in business world and society and its discussion coverage even also immeasurable progressively along with progressively its excitement growth and business world. Progressively is wide coverage of discussion of this Corporate Social Responsibility, definition which is made by expert more immeasurable. Beside that, terms which emerge along with growth of Corporate Social Responsibility even also increasing and varying. Definition about corporate social responsibility still is difficult found in literature accountancy. The definition need a lot of consideration and consensus about any kind of competent included into company responsibility. However, if we discuss about a company choice in disclosure social responsibility reporting, we will agree that a company take charge that must be expressed related to accountability, not Introduction According To World Business Council for Sustainable Development in its publicizing entitling Making Good Business Sense (2002) citing statement of Lord Holme and Richard Watts (2000) defining social responsibility company is: Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. (www.mallenbaker.net) For a while according to Elkington (1997) in Utomo (2000), company responsibility help the attainment focussed three company efficacy consisted of the social efficacy, environmental, and financial. This concept is known as Triple Bottom Line Success of a Company. For more clear depicted is in following schema: The Existing Of Triple Bottom line Success of a Company triggered by Corporate Financial Responsibility (CFR). After that company effort to minimize negative affect from environmental problem (CER), and strive the company for behave to matching with social environmental expectation (CSR). There are interconnected sliver and overall of the responsibility viewed as contribution of company and business world in general in realizing sustainable development (Suwardjono, 2005). Another definition mention: Corporate Social Responsibility is the commitment of business to contribute to sustainable economic development, working with employees, their families, the local community and society at large to improve their quality of life. (World Business Council for Sustainable Development, 2002) Definition of Corporate Social Responsibility varied between definitions in one state with other state because what conceived of social responsibility form on the basis of awareness or initiative in one state just earn represent obligation in other state. For example, association of Corporate Social Responsibility in Ghana mentions: CSR is about capacity building for sustainable livelihoods. It respects cultural differences and finds the business opportunities in building the skills of employees, the community and the government (mallenbaker.net). While association of Corporate Social Responsibility in Filipina have a notion that CSR is about business giving back to society(mallenbaker.net). Organization Corporate Social Responsibility in Europe is CSR Europe (www.csreurope.com) have a notion that company have two responsibility type that is first commercial responsibility which run the business successfully and secondly is social responsibility that is company role in society, where in form of various activity done by company besides activity of attainment maximize profit. This activity for example environmental continuity, paying attention to employees prosperity, running business pursuant to existing ethics, and active participate in society environment in place where the company operate. Griffin in Essential Business mention the social responsibility company with the term of Social Responsibility define: The attempt of business to balance it commitments to group and individuals in its environment, including customers, other business, employees and investors. According to him, social responsibility represent effort to balance various commitment for responsible to all investor that is maximize the profit company. Beside that, company also take charge to its consumer which is market the good quality product a commitment that possible trigger increase production cost and make the company have to settle for the lower profit. This matter then result a lot of irresponsible company to its consumer because enthusiastic to gratify the investor. From various definitions above, writer can conclude that social responsibility company is company continuation effort to balance the aspect of social-economy company in order to fulfilling obligation demand to all stakeholders fairly and proportional. CSR Model As long as bibliography research, there is three view or model depicting about company involvement in social activity. Third model that shall be as follows (Harahap, Sofyan Syafri, 2002): Classic Model This Opinion, expanding at 19th century, starting from perfect emulation concept, where economic perpetrator apart and differ from the other behavioral type and form. Company purposed to maximize profit. Criterion of company Efficacy measured by useful power and growth. According this opinion, effort that company done just to fulfill the market request and commercialize represent to capital owner. A Fundamentalist in this area, Milton Friedman, expressing: There is one and only one company responsibility, that is use owned properties to increase profit as long as according to rule of the game going into effect in a free computation system without deception and insincerity (Milton Friedman, Capitalism And Freedom, 1962). Sharpness, company according to this opinion neednt think of social effect which generated its company and neednt think of effort to repair social disease Management Model This opinion arise about 1930, after emerging new challenge of company having the nature of differing from previous situation which colored by idea of classic model. According to this opinion, company considered to be instituting of permanent which life and have separate target. Manager as one who trusted by owner of capital run a business for the sake of not only owner of capital, but also they are direct in concerned with company life, like employees, customer, supplier, and existing other party that bearing with company which do not solely based to the existence of contract (Franc X Suttin et. al, 1956 in Harahap, Sofyan Syafri, 1993). Thereby manager as team which responsible to the continuity of company life performed to chosen policy which must consider social responsibility company remember its relation with other party which also have share in attainment of company target which do not only thinking of return owner of capital. Social Environmental Model This Model emphasize that company believe that power of owned politics and economics have relation with importance source of social environment and not merely from market as according to classic model or theory. Its consequence company has to share active in finishing social disease which reside in its environment, like education system which is not certifiable, unlabor, pollution, dirty housing, not regular transportation, security, and others. If classic model have a purpose especial to secure and prosperous owner of secure and prosperous management model and capital of management, in this model company have to extend target which must reach of that is which concerning prosperity of social in general (Ahmed Belkoui 1980 in Harahap, Sofyan Syafri, 1993). Thereby, in chose project to found, beside pay attention percentage of profit, also have to pay attention advantage and disadvantage which possibly will be suffered by society. Pursuant to perception cursorily, either due influence of society demand through governmental hand and also change of human being attitude in company in this time. These matters go into effect, either in capitalist state, socialist, more than in our state. Pro and Contra about CSR Problem do company requires to take charge of social or not, still become erudite debate. Each telling opinion and his support and claim that his idea is correct. Following the reason of supporter so that company has social responsibility and ethics that is (Harahap, Sofyan Syafri, 2002): Involvement of social represents respond to society expectation and desire to role of company. On a long term, this matter very beneficial company. Involvement of social possibly will influence repair of environment, society, what possibly will degrade production cost. Improving company good name will generate customer sympathy, employees sympathy, investor, and others. Avoiding governmental interference in protecting society. So that if company has social responsibility possible can avoid demarcation of activity of company. Show positive respond company to value and norm going into effect in society, so that get society sympathy. As according to desire stockholder, in this case public. Lessening tension dislike of society to company which sometime hateful activity of society not possible to avoid. Assisting importance of national, like natural conservation, conservancy of artistic and culture goods, increase of people education, labor, and others. At others, reason of challenger which frowns on social responsibility concept of company shall be as follows: Calling away the attention company from target of the core important in searching profit. This will generate extravagance. Conducive involvement of company to politics game or power redundantly which in fact none its field. Generate the business environment which is homogeneous, not pluralistic. Social involvement need the big enough energy and fund which cannot be fulfilled by finite company fund, which can generate the bankruptcy or degrade the level of company growth. Involvement of complex such social activity need the energy and all expert which not yet already owned by company (Ahmed Belkoui, SEA 1984 in Harahap, Sofyan Syafri, 1993). Social Accounting Definition of Accounting which is often met in literature is definition opened by American Institute of Certified Public Accountant (AICPA), that is as follows Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the result thereof. Other definition according to American Accounting Association (AAA) which shall no longer touch the word art but rather affirm at word of process (in Suwardjono, 2005): Accounting is à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ the process of identifying, measuring, and communicating information to permit informed judgements and decisions by users of the information. Definition which is much the same that according to AICPA 1970 that is (in Suwardjono, 2005): Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intented to be useful in making economic decision. Paul Grady support the accountancy definition as science, representing definition completion from AICPA: Accounting is the body of knowledge and functions concerned with systematic ariginating, authenticating, recording, classifying, processing, summarizing, analyzing, interpreting, and supplying of dependable and significant information covering transactions and events which are, in part at least, of financial character, required for the management and operation of an entity and for reports that have to be submitted thereon to meet fiduciary and other responsibilities. While for the congeniality of social accountancy, Ramanathan (1976) in Suwardjono (2005) defining as follows: Social accounting is the process of selecting firm-level social performance variables, measures, and measurement procedures; systematically developing information usefull for evaluating the firms social performance; and communicating such information to concerned social groups, both within and outside the firm. For a while according to Freedman (1989) : Social accounting has been defined as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. From the congeniality above, if paid attention to that in general social accountancy congeniality in fact relate to accountancy congeniality. The different between conventional accountancy congeniality with the social accountancy is word of social itself. Social accountancy represents the conventional accountancy which deals with social transaction of company. While its accounting process basically is equal that is include the process of identifying, record-keeping, measurement, and disclosure. This matter is perceivable because social accountancy itself represents part of or the broader new scope conventional financial accounting Category Classifications Include in Social Accounting Social Accountancy can be told aim to measure and lay open entire expense and social benefit required by activity produce a company to yield the relevant information for interested parties for company. In line with the target, hence it is important to know scope from social accountancy before so that later can be identified the social benefit and type. Social accountancy scope represents the area becoming company attention referring to social impact disclosure of corporate activity. This scope social accountancy is divisible some category which different each other according to all expert. The difference because there is not standard format yet concerning category which must be mentioned by company in social responsibility reporting, considering that application of social accountancy does not have its regulation standard. Moreover, the category coalescence between companies which is one with other might possibly differ; depend on its requirement of each company and stakeholders. Following are opinions from some expert concerning the classifications category which is come within the social accountancys scope: 1) The National Association of Accountants Committee on Accounting for Corporate Social Performance, classification the primarily scope which require to be paid attention by company concerning his following social performance (Tuanakotta, Theodorus M, 1986 in Utomo, 2000) a) Society Involvement ( community involvement), covering activity most off all once will give the benefit to the society widely, for example development and house expenditure, philanthropy activity, planning and village repairing, and many more. b) Human resources are activities that give benefits to the employees, for example the practice program and uplifting of skill, repairing the working circumstance and atmosphere, policy concerning with the promotion and respective everything with the compensation to the employees. c) Physical Sources and environment contribution, that is hit the air quality and irrigate and also the voice pollutions controlling, and industrial garbage dismissal operation (continuation of environment) d) The Products Contribution / service, that is pay attention to the influence of product or service to the society by reckoning some consideration like product quality, product packer, product advertisement, rule of product warranty, and product security 2) Linowes in model of its social accountancy reporting classify three form categorize that is (in Freedman, 1989): a) Deal with society. b) Deal with environment. c) Deal with consumer 3) Parker (1989: 178 180) in Utomo (2000) mentioning the category which different each other for the type of reporting with the approach which different each other, that is: a) For the reporting model by Inventory Approach, consist of four categories: (1) labor, (2) community, (3) product, (4) environment. b) For the reporting model by Outlay-Cost Approach, consist of four categories: (1) personnel, (2) customer, (3) environment, (4) community. c) For the reporting model by the Cost Benefit Approach, consist of four categories: (1) employees, (2) consumer, (3) community, (4) environment. Disclosure Conceptually, disclosure represents the integral part from financial reporting. Technically, disclosure represents the final step in accountancy course that is information presentation in the form of a set full of the financial statement. Evans 2003, in Suwardjono, 2005) interpreting the disclosure as follow: Disclosure means supplying information in the financial statement, including the statements themselves, the notes to the statement, and the supplementary disclosures associated with the statement. It does not extend to public or private statements made by management or information provided outside the financial statement. More specific, Wolk, Tearney, and Dodd (2001), in Suwardjono, (2005) interpret the disclosures congeniality as follows: Broadly interpreted, disclosure is concerned with information in both the financial statement and supplementary communication including footless, post-statement events, managements discussion and analysis of operations for the forthcoming year, financial and operating forecasts, and additional financial statements covering segmental disclosure and extensions beyond historical cost. Evans limits the disclosures congeniality only at the things which is concerning with the financial reporting. The management statement in other; dissimilar mass media or newspaper and also information outside the financial reporting scope do not include in disclosure congeniality. Meanwhile, Wolk, Tearney, and Dodd also include the segmental financial statement and statement which reflected the prices change as part of disclosure. Expression also often meant as ready information more than what communicable in the form of formal financial statement. This matter seems in line with idea FASB in its conceptual framework as following (SFAC No. 1, PRG. 5, in Suwardjono, 2005): Although financial reporting and financial statements have essentially the same objectives, some useful information is better provided by financial statement and some is better provided, or can only be provided, by means of financial reporting other than financial statements. Disclosures Target In general, disclosures target presents the information which is considered necessary to reach financial reporting target and to serve various party having importance different each other. While the special target is as follows (in Suwardjono, 2005): 1) The Protection target The protection target based on the idea that do not all user sophisticated enough so that users which naÃÆ' ¯f require to be protected by laying open information which they not possible obtain or not possible to process information to catch the economic substations which base on a post of financial statement. In other word, disclosure intended to protect the management treatment which unjust possible and opened (unfair). 2) Informative Target Informative target based on the idea that user which is gone to clear with the certain sophisticated level. Thereby, disclosure instructed to provide the information which can assist user in making effective decision. 3) Special Requirement Target This Target represents the merger from the protection of public target and informative target. What have to be laid open to public limited by what considered necessary for user which is gone to, whereas for the purpose of observation, certain information have to be submitted to supervisor body pursuant to regulation through forms that claiming disclosure in detail. Other disclosure target that is according to Securities Exchange Commission (SEC). According to SEC of disclosure target categorized to become two that is: 1) protective disclosure, that intended as protection effort to investor, and 2) informative disclosure, which aim to give the competent information to report consumer (Wolk, Francis, and Tearney in Zuhroh, Diana and I Putu Pande, 2003) There is different idea in the case of how far the wide of disclosure of financial statement ought to be conducted and information requirement of consumer differ. There are three concept of concerning broadness of financial statement disclosure, (Eldon S Hendriksen, 1997 in Suwardjono 2005) that is Adequate, Fair, and Full Disclosure. The concept what most often practiced is Adequate Disclosure, which is minimum disclosure which must be fulfilled to make financial statement as a whole do not mislead for the sake of decision making. Fair disclosure containing ethical target by providing competent information to potential reader. While full disclosure representing disclosure for all relevant information. Full disclosure owning impression of information presentation abundance, so that some parties exactly have a notion bad. Abundantly information will be productive contra because detail disclosure which not is important so exactly will close the significant information to cause the financial statement difficult to be interpreted. But competent disclosure about the significant information to all investor and other party shall be adequate, complete and fair. There is no a marked difference among this concepts if altogether utilized in competent context Meanwhile there are two type of disclosure in its relation with the conditions specified by standard, first is mandatory disclosure, which is minimum disclosure, required by accountancy standard going into effect. And the second is voluntary disclosure that is disclosure of items done voluntarily by company without obliged by regulation, though all public company obliged to fulfill minimum disclosure, they differ by substantial in number information addition expressed to capital market. Motivation and Reason of Doing Social Disclosure According to Suwardjono (2005), some motivation which possible push the environmental and social performance information disclosure for example: To maintain the legitimacy of company operation (Legitimacy Theory). According to Legitimacy Theory, company conduct the certain activity, included in matter of information disclosure, because in order to obtain the legitimacy from society where the company operate and also as a strategy to keep the good relation between the company with the outside party (especially stakeholders) To manage or influence the certain group stakeholders who is looked having the strong influence. In stakeholders theory, company considers the existence of expectation, which different each other of group stakeholders that affect on operation and policy of information disclosure. 3) To increase properties of all stockholder and manager. Positive Accounting Theory has the assumption that everyone does the activity because pushed by its private interest accomplishment. If everybody has activity to fulfill its private interest, hence it can be that manager set mind to disclosure the environmental and social information because they expect to get the make-up of properties from the disclosure activity. Make-up of this manager property possible got from profit improvement or assesses the company. 4) Manager confidence that company have the accountabilities or duty to provide the certain information. Disclosure of social and environmental responsibility performance information can be pushed because manager believes that various group stakeholders entitled to know the operate implication for the company to environmental and social quality. 5) To hinder or preceding the effort recognition/making of disclosure regulation that more weighing. Manager do the environmental and social performance information disclosure in order to hindering government depress the pertinent industry, very possibly will disturb because too much reporting requirement. While the motivation and the reason why company conduct the social disclosure, which got from opinion ambit of all experts, for example: 1) To create the good impression about social value of company. Companies use social information to present themselves with a prosperous image and to show that they exhibit the same social norms and values as those of their society. (Parsons, 1956 in Parsa and Kouhy, 2000) 2) To support the continuity of company business. For companies to continue to survive and grow, they need to perform well and undertake various socially desirable actions, including distribution of economic, social or political benefits to the groups from whom they derive their power. (Shocker and Sethi, 1973 in Parsa and Kouhy, 2000) 3) To increase company legitimacy before stakeholders. The disclosure of social information is used as a means of legitimising corporate actions as well as projecting their values and ideas. (Dieckers and Voght, 2000 in Parsa and Kouhy, 2000) Companies disclose social information to legitimise their own existence. (Brown and Deegan, 1998 in Parsa and Kouhy, 2000) 4) As an effort for the minimization of Business Risk. Pursuant to the result of research into the Trotman and Bradley (1981, in Utomo 2000), by conducting social disclosure hence company will own the high systematic risk (for a while controlling easier for systematic risk than non-systematic risk). Social Disclosure in Annual Report Disclosure defined as providing a number of information required for the optimally operation in an efficient capital market (Hendriksen, 1996, in Zuhroh, Diana And I Putu Pande, 2003). There is a mandatory disclosure that is information disclosure which is obliged to be done by company rely on a certain standard or regulation, and there is having the character of voluntary, representing information disclosure exceed the minimum conditions from regulation going into effect. Each unit/economic perpetrator trying for importance of stockholder and its concentration at profit attainment also take charge of social responsibility, and that matter require to be expressed in annual report, as expressed by FASB (in Suadilman, 2000 in Zuhroh, Diana And I Putu Pande, 2003) and AICPA: Financial Reporting include not only financial statement, but also other means of communicating information that relates, direct or indirect, to the information provided by the accounting system. New releases, managements forecasts or other descriptions of it plans or expectations, and descriptions of its plans or expectations and descriptions of an enterprises social or environmental impact are examples or reports giving financial informations other than financial statements. (FASB, 1978 in Zuhroh, Diana and I Putu Pande, 2003) An Objective of financial statements is to report on these activities of the enterprise affecting society which can be determined and described or measured and which are important to the role of enterprises in its social environment.(Trueblood Commite Report, AICPA, 1973, in Suwaldiman, 2006) Annual Report Definition of annual report is as follows : At the top every analysts list (of financial reports used by analysts) is the annual report to share holders. It is the major reporting document and every other financial report is in some respect subsidiary or supplementary to it. Annual report is obliged to be submitted by company enlisting in Stock Exchange as activity reporting during one previous year to interested parties (stakeholders). Overall of content from annual report is not arranged by profession authority in charge like Ikatan Akuntansi Indonesia (IAI), but arranged by Regulator of Stock Exchange that is Bapepam. The objective of annual report is: Useful to users of annual report in making investment, credit, and other decisions. Providing comprehensive report about the company prospect in future of operation activity, finance, and other relevant information. Providing information about the claims of company resources and also its change. Industrial Type High-Profile Company which is included in industrial type High-Profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) is company having high level sensitivities to environment, high politics risk or tight competition. While Diekers Preston ( in Hacston and Milne, 1996 in Utomo, 2000) depicting industry which that High-Profile as follows : companies whose economic activities modify the environment, such as extractive industries, are more likely to disclose information about their environmental impact than are companies in order industries. Cowen Et.Al. ( in Hackston Milne, 1996 in Utomo, 2000) enhancing as follows : Consumer-oriented companies can be expected to exhibit greater concern with demonstrating their social responsibility to the community, since this is likely to enhance corporate image and influence sales. High-Profile Companies generally representing company that obtaining focus from society because its operation activity owns the potency for correlated with the wide importance. Generally, society more sensitive to high-profile company because they negligence in security of production process and their result can bring the fatal effect for society. High-Profile Company is more sensitive to desire of consumer or other party which have importance to its product (Zuhroh, Diana and I Putu Pande, 2003). We can say that high-profile Company has possibility to cause the damage of other social impact or environment. The example is mining company, management of forest resource, chemical industrial and industrial agro, representing industry claiming wise social impact management remember its operation have impact with society life. Real example, in life is the case of gas leakage at Lapindo Company has fatal impact to society. As for company which classified in industrial group of high-profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) for example other oiling company and mining, chemical, forest, paper, automotive, air transport, agribusiness, tobacco and smoke, food and beverage product, media and communications, energy (electrics), engineering, health, and also transportation and tourism. Industrial Type Low-Profile Low-Profile Company represent the company which dont obtaining wide focus from society if their operation fail or mistake at certain aspect in process and result. When compared to high-profile company, company categorized in industry low-profile more tolerance by society if they doing mistake (Zuhroh, Diana And I Putu Pande, 2003). We can say that low-profile industry represent the industry type owning level of social risk which lowers than high-profile

The Rebirth of Ignatius in The Confederacy of Dunces Essay examples --

The Rebirth of Ignatius in The Confederacy of Dunces      Ã‚  Ã‚   "You learnt everything, Ignatius, except how to be a human being" (375).   Ã‚  Ã‚  Ã‚  Chained to a dominant character who is so vast and yet so embryonic that he is not only protagonist but also, in many ways, his own antagonist, The Confederacy of Dunces, by John Kennedy Toole, has been called "a broad satirical view of the modern world" (Holditch "Introduction" The Neon Bible xi). Since this short definition fails to explain that the view presented is primarily that of the slug-like character of Ignatius Jacques Reilly, it also fails to take into account that one's view from the womb is, of necessity, somewhat limited. Although Ignatius is thirty years old and has a Master's Degree, he is so emotionally unprepared for life that he hides in the safety and sanctuary of his womb-like bedroom, anxiously peers out at the world around him, and condemns all that he sees. As observed from this view, the world does, indeed, appear to be a fearful place.    Having lost faith in modern religion at a young age, Ignatius claims to embrace a medieval worldview in which fate rather than free will is mandated. Like Oedipus, Ignatius attempts to evade his destiny, but rather than trying to run from it, and thus, running right into it as did Oedipus, Ignatius attempts to hide from his fate by refusing life, itself. Afraid of both life and death, Ignatius lives in a Limbo of his own devising. In his writings, Ignatius declares, "'I have always been forced to exist on the fringes of society, consigned to the Limbo reserved for those who do know reality when they see it'" (30). Of course, in rejecting his own possibilities to participate actively in determining the outcome of events in... ...res a jump-start--a massive jolt of terror-inspired impulses. Ignatius now reaches such a moment when his life is charged by this powerful psychological and physiological impetus.       In spite of the fear which propels him, there is finally hope for Ignatius. Waddling fearfully into the world, he can now learn to accept his common fate with the rest of humanity--his own humanness and inherent vulnerability in a world over which he has no control. In her frustration and resignation, Ignatius' little mother, an unusual Earth Mother at best, once sadly and plaintively tells her son, "You learnt everything, Ignatius, except how to be a human being" (375). Therein lies a lesson for us all.      Works Cited Holditch, W. Kenneth. The Neon Bible. Grove Press: New York, 1989. Toole, John Kennedy. A Confederacy of Dunces. Grove Weidenfeld: New York, 1980. The Rebirth of Ignatius in The Confederacy of Dunces Essay examples -- The Rebirth of Ignatius in The Confederacy of Dunces      Ã‚  Ã‚   "You learnt everything, Ignatius, except how to be a human being" (375).   Ã‚  Ã‚  Ã‚  Chained to a dominant character who is so vast and yet so embryonic that he is not only protagonist but also, in many ways, his own antagonist, The Confederacy of Dunces, by John Kennedy Toole, has been called "a broad satirical view of the modern world" (Holditch "Introduction" The Neon Bible xi). Since this short definition fails to explain that the view presented is primarily that of the slug-like character of Ignatius Jacques Reilly, it also fails to take into account that one's view from the womb is, of necessity, somewhat limited. Although Ignatius is thirty years old and has a Master's Degree, he is so emotionally unprepared for life that he hides in the safety and sanctuary of his womb-like bedroom, anxiously peers out at the world around him, and condemns all that he sees. As observed from this view, the world does, indeed, appear to be a fearful place.    Having lost faith in modern religion at a young age, Ignatius claims to embrace a medieval worldview in which fate rather than free will is mandated. Like Oedipus, Ignatius attempts to evade his destiny, but rather than trying to run from it, and thus, running right into it as did Oedipus, Ignatius attempts to hide from his fate by refusing life, itself. Afraid of both life and death, Ignatius lives in a Limbo of his own devising. In his writings, Ignatius declares, "'I have always been forced to exist on the fringes of society, consigned to the Limbo reserved for those who do know reality when they see it'" (30). Of course, in rejecting his own possibilities to participate actively in determining the outcome of events in... ...res a jump-start--a massive jolt of terror-inspired impulses. Ignatius now reaches such a moment when his life is charged by this powerful psychological and physiological impetus.       In spite of the fear which propels him, there is finally hope for Ignatius. Waddling fearfully into the world, he can now learn to accept his common fate with the rest of humanity--his own humanness and inherent vulnerability in a world over which he has no control. In her frustration and resignation, Ignatius' little mother, an unusual Earth Mother at best, once sadly and plaintively tells her son, "You learnt everything, Ignatius, except how to be a human being" (375). Therein lies a lesson for us all.      Works Cited Holditch, W. Kenneth. The Neon Bible. Grove Press: New York, 1989. Toole, John Kennedy. A Confederacy of Dunces. Grove Weidenfeld: New York, 1980.

The Affect of Acupuncture on the Nervous System :: Biology Essays Research Papers

The Affect of Acupuncture on the Nervous System Acupuncture is an ancient practice which arouse in China at least two thousand years ago and has been used since then by healers to cure people of their ailments. The art is focused on the Qi (pronounced chee), which is the energy flow through the body. It is believed acupuncture helps to stimulate different areas of energy flow which can help cure pain and sickness(1). Although acupuncture has been around for a long time the validity of the techniques and results has been questioned by many medical specialists. Only fairly recently (mid 20th Century) did this practice come to the United States and it has yet to be accepted as a certifiable medical practice. Even though this is the case, acupuncture has been used to help treat asthma, myopia, diabetes, chronic obstructive pulmonary disease, hypertension, stroke and obesity, just to name a few (5). Although the healing affects of acupuncture aren’t fully understood, they have been tied to different physiological changes in the body. As mentioned earlier, the natural energy in the body, Qi, is the focus of the treatment. Qi is connected to the ideas of Yin and Yang, which are two forces that offer balance to life. Yin and Yang have to be together because a disturbance in the relationship leads to disease (1). The image of Yin and Yang demonstrates how they have to be connected, represented by the white and black halves, each with a small circle of the other color. In this belief if the balance of energy in the body is thrown off, then the body becomes weak and sick. In Chinese medicine, when you restore the Qi in the body then health will return. The practice of acupuncture involves sticking very fine needles at different predetermined spots on the body: 365 points in a human body. These points have been uncovered over thousands of years but can not been seen through dissection or microscopy (6). It is believed that the insertion of needles at these points causes the Qi to move to the point. It is said that when a person is experiencing pain, that there is a blockage in the Qi in the body and that the acupuncture returns the flow to normal (1). Many of the acupuncture points are located only millimeters from peripheral nerves in the skin, others are very close to arteries.

Operations Management Essay

I. Introduction Operations management is a management system dedicated in dealing with the allocation of resources, dealing with constraints, marketing and the strategic management theories that would be used in the day to day processes necessary for a company, with the endpoint of producing profits and revenues.(â€Å"Operations Research†, 2006) It is basically the management function that deals in the production and distribution of goods and services.(Stevenson, 2005) Companies practice this type of management to ensure that the daily processes to produce the necessary good or service that would be available for distribution. Basically, an organization or company has three functional fields that it functions on. First of which, is finance.   Basically, Finance is the management field dealing with the sourcing and allocation of funds in the organization; it functions as a distributor of funds to the whole organization and is also responsible for the investment decisions that would generate future cash flows for the company. Marketing is the managerial field responsible for the identification of consumer’s preferences and tastes. It seeks to employ these as market factors that would be used to promote and sell the organizations products or outputs. Lastly, Operations is the managerial function that deals mainly in the production of goods and services that the company considers as output. The driving force of the organization or company is operations. II. Industry in Scope The Service Industry of the United States is one of the industries that runs under the classification of being one of the main industries in the United States. It is the industry devoted to the utilization of non-good products that would be utilized by the market, mainly in finance and operations. A. The Information Industry The Information Sector of the Service Industry is the sector concerned with data processing, distribution of products that perform data processing activities, and more importantly, the distribution of information through mediums like the Internet. Main components of the industry include the data processing companies, broadcasting companies, movie and audiovisual companies and other industries that function as distributors of information or provide products that would be capable of receiving, transmitting or processing of Information. The information service industries that include data portals and search engines are also included in the list.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) This shows that the Information Sector is one of the key industries in the development of information and data exchange. The development in softwares and the evolution of the means of data processing is achieved through the development of this industry. Characteristics of the Information Industry There are several unique characteristics associated to the Information Sector segment. They are the distinguishing characteristics that separate this sector from the different sector segments.   First is that the products associated with this industry does not take any particular form(â€Å"NAICS Industry Sector Description: Information Industry†, 2006); the associated outputs are intangible in nature. For example, news delivered by a television broadcasting company does not have a true form, although it can be grasped by the comprehension of people. The second characteristic is that the transaction can be consummated without direct contact from the parties involved.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) Since the transaction can be done in the Internet, such as that in E-Business, the buyer and the seller can transact using that medium. The third characteristic is that the since the products involved does not really have a tangible form, the content of the product is what gives the product its value.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) Structure is not important. And since this is the case, intellectual property laws protect the products. For example, the reel of film is not what gives a motion picture its true value,; hence the motion picture itself is the one protected by the law and not that of the film in which it is recorded in. The fourth characteristic is that the processes involved in the production of the products in this sector is different from the processes involved in the production of the goods in any other industry.(â€Å"NAICS Industry Sector Description: Information Industry†, 2006) This reserves the company the sole rights in the nature of its processes and its sequential structure. The fifth characteristic is that companies in this industry that does not derive its profit mainly from the revenue from the sales of its products(â€Å"NAICS Industry Sector Description: Information Industry†, 2006); instead, the main part of revenue is accumulated form the additional values that are attached to the product such as advertisements. II.   The Health Care Industry The Service Industry also has Health Care under its roster. This industry is the one responsible for the administration of proper care in health of the people that needs them. These varieties of receivers of health care range from the poor to the rich, from the terminally ill to those of infections. The combination of human affection and that of modern technology helps provide the necessary service that the industry promises to deliver.(â€Å"Health Care†, 2005) Workers ranging from physicians of every kind to the paramedics, this industry is responsible for the research and study of the illnesses that afflict mankind and finds ways to counteract the diseases before they become outbreaks. This industry is also essential in providing the public information on their health care and of the recent diseases and how to prevent them. The Nine Segments The Health Care Industry can be classified into nine segments overall. The first segment would be that of the Hospitals. This is the segment includes the care of patients that would need to be cared for overnight.(â€Å"Health Care†, 2005) The hospital facilities offer a whole variety of health care services that they offer to the general public. The second segment is the Nurses and Residential Care Facilities. (â€Å"Health Care†, 2005)This segment takes care of people who cannot fully take care of them selves but not in definite need of hospital care. This segment mainly deals with children, the elderly and the incapacitated. This is also the facility that gives care round the clock nurturing, like those of children. The Office of the Physicians is also a segment of the Health Care industry.(â€Å"Health Care†, 2005) This is a segment wherein a group of physicians practice together in order for them to reduce costs. Doctors also find it convenient to practice with peers, which lead to the formation of such. This segment also comprises about 37% of the industry of Health Care. The Office of the Dentist is the next segment, comprising about 20% of the health care facilities established.(â€Å"Health Care†, 2005) This office provide specialized dental care, and in times, dental surgery. The Home Health Care Service is a fast growing segment in the Health Care Industry. This segment specializes in the care of the elderly in the comfort of their homes. This special care is always under the supervision of a doctor or physician, in order to establish any concerns in the field of medicine. The segment of the Office of Health Practitioners is the segment that includes the services of alternative medicine such as the practice of acupuncture. It also includes the services of other practitioners such as the chiropractors, who are paid either in cash or by insurance coverage. The segment of Ambulatory Services is the segment involved in this industry as the support of the medical field of hospitals and other institutions. This segment includes transport (helicopters), surgical components (blood banks), and other support services like that of anti-smoking programs. Outpatient care centers are also part of this industry as another segment. This segment includes the outpatient services of dialysis, mental health care and that of drug abuse rehabilitation centers. The last segment is that of the medical and diagnostic services. This segment deals with the laboratory work that patients need from time to time. Services include x-rays, sonograms and x-rays. These laboratory works are commonly used in hospitals to supplement the knowledge of the doctors practicing their profession there. III. Analysis of Companies Intel Corporation Intel is a processing chip producer that specializes in the production of microprocessors utilized by the computer producing companies. The corporation can be classified as belonging to the Information Sector of the Information Industry as it manufactures the microprocessors used in data exchange and data interpretation. The companies recent developments are also put into focus. A. Marketing The marketing aspect of Intel Corporation is on a roll recently. They made strategic tie-ups with Dell and Google, giving them an advantage against their competitors. The tie-up consists of the production of microprocessors that would be used in the assembly line of Dell Computers and would also provide Google the hardware that they need. In addition to that, the management changed their company’s logo, stating the fact that they need to be at the same page with the developments that the industry is undergoing. Furthermore, the marketing implications of changing a logo that was easily related to the company was a good move, especially with the extinct principles that accompany the old design. In addition to that, the company is promoting their processors with the renaming of their products. The Pentium Series would be phased out, being replaced by their new products, the Viiv and the Centrino. This put consumers on a new page with the development of new names of their products. And Lastly, Intel produced power-saving chips for the search engine Google, which lets Intel make advertisements through the search engine. Google also expressed their liking of Intel’s wireless technology, the WiMax. B. Operations Intel’s operation is on the rise as it is the product of the company make-over issued by the newly appointed CEO, Paul Otellini. The production of their microchips has risen and they have also expressed their plans to penetrate the markets governed by the leadership of Texas Instruments by producing the same chips that Texas does. Moreover, the company decided it should produce more of the specialized type of chips that the digital players require. Inking a deal with a Hollywood producers and music services. Intel is now producing digital players the same way that their partners Sony and Philips do. The operations of the company took a major turn in the changing of leaderships. This result may be due to the different principles employed by the new management, which other companies say is a good strategy on Intel’s part. A continuance on the part of Intel in its operations like in the production of their specialized microchips may give further development on their part. Praise is also due to the Digital Home team of Intel as it was one of the key factors that affected the company’s success in the present. C. Product Quality Products by Intel seem to be growing in quality, as it the marketing strategies employed was a success. The ride in the demand of the company’s new products, especially of the new processors, may also be attributed to the quality control measures employed by the company. No company’s growth would be constantly on the rise unless the company’s product has good quality. The digital players that Intel produced were a good plan, according to their business partners. They followed through by producing real good products that are now competing with the dominant producers of digital music in the industry. Furthermore, their strategic partnership with well-known brands ensured the public of the good quality of products that are produced by Intel. The power saving chips that are manufactured by Intel to be used by Google are of good quality, otherwise Google would not use it. A quality company would want nothing less than their standards of quality. And finally, the wireless application WiMax, which was developed by Intel, was of comparing status with the existing WiFi, giving the go signal that Google is also interested in further development of the application. D. Product differentiation The company’s marketing strategy employs quite a good differentiation of their market at present in such a way that the public would know what type of product they would want o own. The digital player developed by the Digital home team of Intel was made to those music fans who wanted no less than the best products for their listening pleasure. The powers saving chips were made at the idea of Google, which now has a tie-up with Intel Corporation. The basic computer processors were made with different names: the Viiv and the Centrino. This allows consumers to choose their processor without confusing it with the other. The product differentiation in this part of Intel’s product line worked well as the two products mentioned have different characteristics, giving good judgment to the fact that they should be named differently. The company also stressed a point that Intel is not all about microprocessors inside the computers. They also have a wide variety of goods that do not overlap in the market. The placing of the products is both effective and efficient. D. Consumer Satisfaction Issues At present, not much consumer satisfaction issues have made any negative impact on the products of Intel. The microprocessor that they produce would only be delivered to the assembly line of the computer producers. They would be the one to incorporate the chip into the system of the computer. So far, no problem in the speed and the accuracy of data processing has been large enough for the company to re-think their strategies. The consumer satisfaction index that can be nearly based on would be the satisfaction of the consumers on their continued development of their product lines that somehow reaches out to almost all generations. E. Overall Assessment The management of Intel made the best move when they have changed not only the look, but also the outlook of the company. Marketing strategies have been hitting two birds with one stone: achieving promotional means and the earnings they generate through the ale of product to tie-up companies. This excellent strategy made Intel one company to watch in the future. However, the drawback with Intel’s new strategy the company’s new logo was a lot different from the previous generation’s idea of the Intel logo. This may pose to be a problem to the older generation of the market that would want to catch up with the progress of technology. Consumer preferences actually change with this move by Intel; but the implication of the changing of the logo was also the changing of the practices, values and principles that governed the company for years. Furthermore, Intel must live to the expectations of its consumers, accompanied with the change in principles. Intel must prove that they have indeed developed into a powerhouse strategist.

Critical Lens To Kill a Mockingbird Essay

â€Å"The bravest of individuals is the one who obeys his or her conscience† said J.K. Clarke. In other words, he his saying that a person who does what is right rather than the easier choice requires courage. This is proven in the novel, To Kill a Mockingbird, Harper Lee shows how brave Atticus is for putting an effort into defending Tom Robinson (a black man), when it is unacceptable in his society, and obeying his conscience. In the novel, To Kill a Mockingbird, Atticus’ point of view is vital in the defense of Tom Robinson. There are many reasons why he is defending Tom Robinson, one of them is that everyone is equal. He stated this many times during the trial, that all men are equal and Tom Robinson should be given the equality. He also states that if he doesn’t defend Tom Robinson â€Å"†¦I couldn’t hold my head up in town.† In other words, he wouldn’t forgive himself, and regret it for his whole life. His point of view is to respect himself and the client whomever it is. Characterization was also used in To Kill a Mockingbird. Atticus’ personality was described throughout the novel, little by little. He is a very physiological personality. For example, he says to Scout, â€Å"You never really understand a person until you consider things from his point of view until you climb into his skin and walk around in it.† This shows how he as a moral compass, in other words, he has a sense of direction in what is right and wrong. He is also very determined in his beliefs, he is determined to get a fair trail for Tom Robinson. He needed all these qualities to have the courage to defend Tom Robinson. Atticus is very courageous to follow his conscience. He thinks that Tom Robinson should have a fighting chance. He tries his hardest in to defending Tom Robinson even though it is unacceptable in today’s society because he sticks to his beliefs and he doesn’t let society interfere with it.