Teaching Human Virtues

Human beings grow and mature through their experiences in life. With the help of parents, friends and other people we get to know, human beings are able to learn many different lessons and knowledge. Human virtues are normally inculcated in our minds at a very young age, thought by no less than our immediate family members. Through time, we may or may not abandon the virtues that we believe in depending on our personal perceptions and our social environment. Nonetheless, human virtues can be taught not only because such virtues are ‘social constructs’ but also because human beings have the tendency to teach things by ostensive definition which can easily train people into believing many different things. John Locke proposed in Book II of An Essay Concerning Human Understanding that the state of human beings at birth can be compared to a tabula rasa or a blank tablet—the mind is basically empty of knowledge (Wood, p. 652). Conversely, we acquire knowledge through experience, specifically through sensory perception, as well as through our interactions with other people. One way of learning is through ostensive definition or defining what a concrete object or an abstract idea is by ‘pointing’ to the object or the manifestation of the idea. A child learns what a ‘chair’ is when somebody points an object chair to a child and tells the child that the object is a chair. Similarly, a person learns what the human virtue of kindness is when somebody points to a certain manifestation of the virtue and tells the person to observe the behavior. In essence, human virtues are abstract concepts that can be best understood in terms of their physical manifestations. For instance, the virtue of charity can be learned by observing a person who willingly donates some of his properties to charitable institutions such as orphanages. The virtue of bravery can be learned when a child sees a group of firemen trying to put out a fire from inside a burning building. There are also other ways to teach and learn different human virtues apart from ostensive definition. One of these ways is through formal education where students are taught what human virtues are with the help of books and other written articles. To a certain degree, learning institutions provide the theoretical framework for these human virtues. Thus, students learn the theoretical aspects of human virtues in the classroom while they learn the practical aspects of these virtues in real-life circumstances outside the school. From the state of tabula rasa, human beings progress into filling those empty slates with learning taught from experience, including human virtues. On the other hand, Aristotle maintains that human virtues can only be acquired by enacting the principle of the â€Å"mean†. According to Aristotle, virtues are the â€Å"mean† or middle values between ‘excess’ and ‘deficiency’ (Yu, p. 341). For example, courage is the mean of rashness—excessive courage—and cowardice or the deficiency of courage. How can an individual attain the human virtues or how can an individual live within the confines of the â€Å"mean†? To that question, Aristotle tells us that we should habituate our actions. Since every human being should strive to attain the good life or what he calls Eudaimonia, they should likewise see to it that they constantly practice the virtues so that they can be habituated. Following Aristotle’s theory, human virtues can be taught because virtues can be—as they should be—habituated. By performing virtuous actions to others and by habituating them, others are, in effect, taught about the value of these virtues. Those who are unaware of the idea that helping an old lady cross the street, for example, is an act of kindness can learn about the virtue by experiencing the act themselves. Children who are yet to fill their â€Å"blank tablets† with knowledge can be taught about human virtues through constant exposure to the action and by requesting them to do the same thing in their lives. In his book The Construction of Social Reality, John Searle argues that institutional facts are facts that have been socially constructed. That is, human beings and the society in which they live in are responsible for creating these types of facts. In that sense, human virtue can be considered as an institutional fact primarily because human beings have long proposed varying theories concerning the nature of virtues. Without human beings, one can hardly say that virtues will still exist. The fact that â€Å"human virtues† are called as such suggests that, without humanity, these virtues would not have come into existence. Following Searle’s argument, it does sound reasonable enough to say that human virtues can be taught. Like factual lessons taught to young people in classrooms and in the family, human virtues are also taught in almost the same manner. Some can even go to the point where they create their own virtue systems. The fact that there are varying conceptions of human virtues also points us to the idea that human virtues have been formulated across different cultures in different times. While one act may be considered absurd by one group such as cannibalism, another group may consider the act as virtuous. Among these varieties of groups, every respective virtue is passed on from one generation to another, making it survive through time or reducing it into inexistence or into another form. In highly traditional regions, virtues are taught either through word of mouth or through practice. For example, the virtue of â€Å"bayanihan† in the Philippines—the virtue where members of the community form a team to help a resident transfer his house to another location, typically through manual labor—is taught from one generation to the next through stories told to the younger members of the neighborhood and through the observation of the practice as it happens (Gibson and Zellmer-Bruhn, p. 283). In more modern countries, human virtues are taught through a number of ‘far-reaching’ ways; one of these ways is through mass media. For example, America is host to numerous television networks broadcasting hundreds of TV shows on a daily basis. Cartoons with a broad adult audience composition such as â€Å"Simpsons† and â€Å"King of the Hill† teach human virtues typically related to family matters through the stories of each episode and their characters. Children’s cartoons and puppet shows—for instance, Baby Looney Tunes and Sesame Street, respectively—are more likely to impart human virtues that can be easily understood and appreciated by children because they comprise the larger part of the audience share (Cross, p. 39). Those who think that human virtue cannot be taught may believe that human beings are incapable of teaching virtue in their pure form without alteration or bias. In effect, they might argue that what we consider as the virtues per se that we teach others are actually parodies of a seemingly endless string of parodies of parodies, ad infinitum. The response to that criticism is this: alterations only arise in specific contexts; virtues remain as they are in their general form. For example, a father may teach his children that it is only virtuous to avenge the death of their murdered grandfather when they become adults later in life. The father may have been given that impression about vengeance from the older generation of the family circle who also learned the â€Å"virtue† from those that preceded them, and so forth. And yet, the more general notion that causing harm to others is not virtuous remains. The more general notion that kindness and forgiveness are human virtues that should be practiced still remains intact. Others may also argue that human virtues cannot be taught because human beings are governed by their basic instinct for self-preservation. They primarily seek their personal interests and may or may not eventually promote the interests of others. Thus, they keep the virtues that can promote their personal welfare to themselves instead of teaching them to others out of fear of conflicting interests. The response to this argument rests on the very nature of human virtues; they are called â€Å"human virtues† because they presuppose that human beings naturally interact and share with others. Without sincere interaction and sharing, virtues can only be regarded as personal philosophies or personal guiding principles and not as what we know of them to be. They are called â€Å"human virtues† precisely because these virtues transcend individualism and selfishness. Otherwise, they would not be virtues in the first place. While it may be more or less likely true that human beings have a selfish gene, so to speak, it does not make them pathologically selfish beings. Neither does it totally prevent them from teaching human virtues to others, especially young children and those who need a lesson or two about them. It is through our daily experiences that we are able to learn human virtues as we observe them and, more importantly, as they are taught to us by those who know the virtues well enough. Although some people may decide not to teach others about human virtues, it does not consequently suggest that human beings are indeed incapable of teaching human virtues to others. The fact that each person can decide whether or not to teach human virtues to others also suggests that they can teach these virtues regardless of their personal decisions. A virtue taught to another individual may be in the form of an observed behavior, an ostensive definition or a theoretical example. Either way, human virtues can be taught. Not even the most selfish person in the world can deny the fact that human virtues have been passed on from one generation to the next.

A Doll’s House Essay

Perspective of A Doll’s House Henrik Ibsen’s A Doll’s House uses emotional conversations to depict a family living in false emotional circumstances and having to come to terms with reality. The title A Doll’s House describes the facade of a family living in a nice house. The platitude â€Å"All that glitters is not gold† means that not everything that looks good on the outside is not good on the inside, like a doll’s house. In the first part of the play, Nora’s old friend from school, Mrs. Linde arrives impromptu. Nora is very fast to describe to her what a good life she has; â€Å"So you are quite alone.How dreadfully sad that must be. I have three lovely children. You cannot see them just now, for they are out with their nurse† (7). This shows how important it is to Nora to keep up her facade of having a nice home and a good life. It’s also makes a distance between the two women's lives, even if Mrs. Linde tells Nora ab out her poor family situation, Nora still brags. During the conversation, Nora tells Mrs. Linde about her secret; that she has borrowed money from Krogstad, one of the bankers in town, to help her husband Torvald a long time ago.Torvald does not know anything about the loan and Mrs. Linde is surprised about it and she thinks Nora should tell him about it. Nora answers; â€Å"†¦ And besides, how painful and humiliating it would be for Torvald, with his manly independence, to know that he owed me anything! It would upset our mutual relations altogether; our beautiful happy home would no longer be what it is now† (12). This reflects the old sight of male and female position in the home or relation; the man is the one who should be responsible for the income and be independent. The female part is the opposite.The last sentence from Nora, demonstrates once again how important it is for her that her life looks perfect from the viewer’s sight. Nora is in a very hard situ ation with Krogstad because of the loan she took a long time ago. Krogstad behaves insipid against Nora in the middle of the play, when he threats her to tell Torvald about the loan. She talks to Dr. Rank, an old friend of the family, and she is very close to betraying her big secret, but instead she just informs him; â€Å"You can do nothing for me now. Besides I really don’t need any help at all. You will find that the whole thing is merely fancy on my part.It really is so-of course it is! † (41). From this we learn that Nora changes her sight of her self. She acts very clearly to Dr. Rank for many reasons, for example to get rid of Dr. Rank’s curiosity and also to convince her self that she has done the right thing and that everything is going to be fine. It also shows one of her first steps into her independence. In the end of the play, Nora realizes that her life is not real, is not perfect, is not fantastic; it is just like a dream story from outside like she always wanted her life to be – but she is not satisfied.Nora decides to tell Torvald about how she feels and she forces him to talk with her seriously; â€Å"I say that we have never sat down in earnest together to try to get at the bottom of anything. † Torvald answers â€Å"But, dearest Nora, would it have been any good to you? † (66). It looks like Torvald doesn’t think Nora has her own thoughts, or her own willing. He does not listen to her or maybe he does not want to listen to her. Nora continues to inform Torvald about her feelings, about how he and her father have made a big sin against her. â€Å"It is your fault that I have made nothing of my life† (66).Nora is much older now then she was when she first met Torvald, and she has changed during the years. Both of them play their roles very well and it is not only Torvald’s fault that she has not been able to do something of her life. When it comes to someone’s life, it is very much up to the person herself. Nora tells Torvald that she has never been standing on her own feet, â€Å"I have been your doll wife, just as at home I was Papa’s doll child; and here the children have been my dolls. I thought it great fun when you played with me, just as they thought it was great fun when I played with them.That is what our marriage has been, Torvald† (67). Ibsen describes how Nora gets an insight about which kind of life she lives. The image pattern of Nora shows a change comparing of the beginning of the book when she brags in front of people. The three children stand for happiness but Nora does not seem to have a close and genuine relationship to them. It is just a scene. Nora comes to a point in her life when she understands that she lives an unreal life and she has to do something about it. Ibsen shows that she is able to take the step out of the marriage like an independent person.Everyone thinks she lives her life like a doll in a perfect home. Ibsen’s choice of title is both good and ironic; good because it brings thoughts to the perfect family-life, and ironic because the play tells about how the inside of the house; the family, the marriage, the relations etc. , struggles with a lot of problems in contrast to the facade. One of Ibsen’s messages about marriage and family is to manage to be happy together, everyone has to take care and understand herself before she can take care of others. When a person is independent and safe on her own, she is able to love and take care of her true love and family.

Rethinking Special Education Due Process Essay

Rethinking Special Education Due Process Introduction   Summary of the proposal Rethinking the Special Education Due Process System is the first repot in AASA’s proposal. The report proposal objective is to address issues linked to the current statute on top of the projected developments. The proposal aims at sparking a sophisticated critical analysis about necessary changes that should be made to the special education dispute resolution system. The report project that changes to the new current special education system could significantly cut down several costs that are associated with the system. These are costly litigation that does not inevitably ensure significant educational gains for special education students. In addition AASA’s proposal safeguards the right for guardians to progress with proceedings against district and uphold other valuable disagreement resolution plans that are implemented in previous re-authorizations. This paper seeks to examine the probable effects of the proposal on the structure and function of IDEA (Retrieved from http://www.aasa.org).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   AASA feel that this is the appropriate time to reconsider how districts and parents decide upon disagreements over a student’s (IEP) individualized education program. The following are the recommendations that advocates and members of congress should rethink and discuss as indicated in the AASA proposal. AASA proposed addition of IEP to the list of options that a district might apply to solve disagreements with parents with a lawful IEP facilitator. The proposal uphold that mediation remain available to both parties for resolving IDEA disagreements only if IEP facilitation fail.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The proposal also propose that if the mediation failed, the parents and district can choose an independent special education consultant authorized by the state to review evidence of the child’s disability and advise the parties on how to develop an appropriate IEP. The proposal also holds that the consultant body chosen is given 21 days to carry out its duties effectively. Lastly, any party can file a lawsuit incase it is not satisfied with the consultant IEP ruling where model IEP would be considered as part of the record in any litigation. History of special education law   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In 1970, there were 20% of all U.S. students with disabilities in the public schools. The number had increased to 95% in 2010. This is a significant contribution from civil and education rights advocates who ensure that students with disabilities are enrolled in every school in the country. Federal education law was passed three decades ago where there was radical restructuring in America’s classrooms, though the increase in number of students educated in public schools were propelled by federal courts. The court declared that the constitution guaranteed disabled students right of being educated in public schools. Mills v. Board of Education and Pennsylvania Association for Retarded Children v. Commonwealth of Pennsylvania are examples of judicial rulings that supported the enrollment of students with disabilities in public schools (Retrieved from http://www.aasa.org).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In 1975, Congress, under sturdy demands from disability rights educators, advocates, and parents, passed the (EAHCA) Education for All Handicapped Children Act. The statute warranted an additional set of rights to kids categorized as handicapped. Parents were permitted to ask for special education evaluation for their child and retract approval or approval to special education. Parents were also permitted to ask for autonomous education appraisal at public expense, if they disputed with the school district’s exceptional education evaluation (Retrieved from http://www.aasa.org).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Today the due process requirements in the EAHCA are known as Individuals with Disabilities Education Act, are similar to the provisions structured by the court in PARC. There are various reasons for raising questions regarding the present due process structure. The current special education is faced with a lot of disputes regarding the special education services. The districts are inconsistent with IDEA provisions and also the special education being provided is not appropriate to the disabled children (Retrieved from http://www.aasa.org). Negative and positive impacts of eliminating due process hearings on the current structure of IDEA.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Cost is a critical factor which should be considered when determining whether to avoid a complaint or due process hearing. Eliminating the due process hearing will significantly cut down the cost of parent’s requests. The districts were willing to comply provided that the cost of the parent’s requests was lower. Survey revealed that more than 80% of school management considered costs when determining whether to comply with the parent’s request.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Emotional burden is another factor that school administrators take into account before they consider engaging in the due process hearing. Eliminating the due process off hearing will reduce the stress experienced by special education management, other linked services professionals and special education teachers. Research findings reveal that more 95% of the respondents categorized the stress as high or extremely high. Eliminating the due hearing will help to reduce the rapidly increasing stress of special educators. The researchers found that process hearing was likely to add to the hastily increasing stress of special educators. In deed, few superintendents linked the shortage of special-education-related service administrators, teachers and professionals to the stress associated with the risk of a due process hearing (Gersten & Dimino, 2006).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The positive impact of eliminating the due process of hearing is that it will reduce the cost related to the hearing process. The parent’s requests might be costly such that they incur unreasonable cost to the system. These are some of the aspects that should be eliminated from the current composition of IDEA. The other positive effect of eliminating the due hearing from the existing structure of IDEA is that they will cut down the stress linked to the due process of hearing. This might increase the number of special education teachers, professionals and administrators. Research findings revealed that more than 50% of special schools administrators requested transfers from district special education after being involved in subsequent litigation or a due process of hearing (Giangreco, 2010). Alternatives that special education leader might consider.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There is an increasing trend of misuse of teacher assistants in most special education systems. The special education leaders might consider developing advanced plans of general and special service delivery in schools to address the issues linked to the questionable teacher assistant utilization. Teacher assistants are not used prudently in general special education classrooms thus as a special education leader it is vital to consider of an appropriate way of utilizing the teacher assistants to meet the need of the students. Teacher assistants are inadequately trained to instruct students with disabilities (Giangreco, 2010).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Resource reallocation is another alternative whereby there should be trade off between teacher assistants and additional special education teachers. Co-teaching is another alternative a special education leader might consider. Co-teaching is a system whereby a teacher and special educator work in the same classroom. Building the capacity of teachers is another alternative which will help to cut down overdependence on teacher assistants. The special education leader might consider employment of dual certified teachers who are certified in special and general education offers improved personnel aptitude for all students.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A peer support is another alternative that a special education leader might consider. Peer support strategies will provide a natural way of helping students with disabilities. The special education leader can also consider teaching self-determination skills as an alternative. Teaching self-determination will help students with disabilities to determine personal supports. The other alternative is improving working conditions for special educators and classroom teachers. The special education leader might explore the changes that are necessary to ensure there is an improvement in working conditions for teachers. In addition the special education leader might consider fading plans. If the students with disability get adequate help from the teacher assistants, a fading plan can be developed which will lead to greater student autonomous and extended innate supports (Giangreco, 2013). References Gersten, R., & Dimino, J. A. (2006). RTI (Response To Intervention): Rethinking Special Education For Students With Reading Difficulties (Yet Again). Reading Research Quarterly, 41(1), 99-108. Giangreco, M. F. (2010). Utilization of teacher assistants in inclusive schools: is it the kind of help that helping is all about? European Journal of Special Needs Education, 25(4), 341-345. Giangreco, M. F. (2013). Teacher Assistant Supports in Inclusive Schools: Research, Practices and Alternatives. Australasian Journal of Special Education, 37(02), 93-106. Rethinking Special Education Due Process. (n.d.). www.aasa.org. Retrieved July 5, 2014, from http://www.aasa.org/uploadedFiles/Policy_and_Advocacy/Public_Policy_Resources/Special_Education/AASARethinkingSpecialEdDueProcess.pdf Source document

St. Augustines Role in the Development of Christianity Essay

St. Augustines Role in the Development of Christianity - Essay Example St. Augustine’s Role in the Development of Christianity The name of St. Augustine is also among such courageous and dauntless personalities, who devoted their life for the uplift of Christianity in his surroundings without displaying any irresoluteness in the face of hardships. St. Augustine of Hippo enjoys very respectable status in the list of the Christian saints, who had rendered exceptional services for the growth and development of the contemporary world’s largest religion i.e. Christianity. He not only dedicated his entire life for the development of Christianity, but also introduced, interpreted and elaborated the fundamental concepts of the belief in order to convey the Christ’s true message to the masses during the era when adopting and supporting Christian teachings served as taboo and forbidden act in the eyes of law and society at large. The Christians were persecuted, tortured and even killed at the hands of pagans and Jews in Africa and Rome respectively. â€Å"Christians posed a problem for Roman rulers beca use Christians refused to worship Roman gods. This refusal was seen as opposition to Roman rule. Some Roman rulers also used Christians as scapegoats for political and economic troubles.† (mmoloneyiths.com) Augustine was born in Numidia, North Africa in 354 A.D. It was the time when Christian faith was in its budding in the entire region. The paganism prevailed all over Africa, and the people, converted to this new faith, were looked upon with extreme suspicion and abhorrence. Being the son of a pagan father, Patricia, and devout Christian mother, Monica, the young Augustine had least interest in Christianity in his early youth. Being an energetic and carefree youth, he spent most of his time in dissipation and revelry making. Hence, he was neither interested in paganism, nor did he display any inclination towards her mother’s conversion. However, he had developed great taste for philosophy and maintained aptitude for reading. â€Å"After a rather unremarkable childhoo d, Augustine drifted through several philosophical systems before converting to Christianity at the age of thirty-one. At the age of nineteen, Augustine read Cicero's Hortensius, an experience that led him into the fascination with philosophical questions and methods that would remain with him throughout his life.† (ccel.org) Since St. Monica, his mother, had dedicated her life for the cause of her religion, she vehemently lamented over Augustine’s sticking to the pagan faith. Somehow, the circumstances observed astounding change, and Augustine started abhorring dissipation; eventually his social life was confined to reading and brooding. The remarkable mysterious call, inviting him to adopt the path of virtue and glory was too powerful to resist. Consequently, he embraced Manichaean faith viewing it as the right path to be followed. Somehow, his discussions with his friend Simplicianus and his mother’s insisting forced him to study the new religious doctrine. St . Ambrose of Milan played decisive role in his conversion, and he adopted Christianity not just to imitate others; rather, he entered the faith on the concrete foundations of his deep study, meditative examination and thorough analysis of the Christian teachings. Augustine has recorded the account of his conversion in his wonderful â€Å"The Confessions.† After conversion, Augustine dedicated himself for the cause of Christianity. He declared his conversion to Christianity as the outcome of countless bounties of his Lord upon him. He studied, taught and spread the basic philosophy of religion, and

Product & pricing (marketing management) Case Study

Product & pricing (marketing management) - Case Study Example TiVo managements, now spearheading a brand new sector of entertainment industry, did a lot on market development which involves marketing existing products, in this case services in new markets. In some degree product development was used but on a limited scale. Perhaps a lot of work on research and development made both market development and diversification attainable. Also in the area of diversification of TiVo services, there were a few brand names to take care of different sets of customers which new market strategy of Ansoff's growth model seeks to explain. More so, 0.04% penetration rate is abysmally low largely due to lack of awareness on the part of customers. A very good indicator, current quarterly subscribers of 14,000, needs to be sustained while means are to be devised through appropriate marketing channels to increase this number in the near future. Concerning product life cycle, one is of the belief that TiVo is still in its introduction stage - infancy probably heading to growth stage. A period of one year or thereabout cannot be safely considered to be in full growth or maturity or have dominating influence on the market. The net loss increasing progressively as shown on exhibit 3 tends to suggest that management must remodel and refocus its strategies in order to remain profitable. Frankly speaking, since the project is still in introduction stage, it will make economic sense if they could focus on TiVo's long-term prospects. Market Attractiveness As said earlier, TiVo has a cutting-edge technology that can impact greatly the entertainment industry if professional inputs are sought on most policy decisions. The market is really vast but the problems TiVo has include inability to relay what it can offer the public and tendency for the very marketers (including columnist) hired to promote the services end up confusing and dispelling customers. Also the model adopted by the co-founders and management are imperfect, this reflects in pricing policy, branding and marketing techniques. TiVo is highly innovative by featuring qualities like pause, fast-forward, rewind, play and record. Conventional TV can not boost of these qualities let alone recording in basic, medium, high and best modes. Important point about this innovative strength is that for TiVo to sell there is need to reach out to customers and let them understand TiVo's value proposition. New Product Development Process New product development process seems to be lacking or non-existent; diversification, an integral component of Ansoff's Growth Matrix requires that products or services be branded (segmented) to satisfy different customers. Differentiating TiVo's service from recording with different prices is one but inadequate service segmentation. Management should think of bundling different services into TiVo like gaming. A close study of customer's preferences for programmes can be another big clue. Brand Positioning Furthermore, TiVo branding has a huge price differential between the two main recording services defeating the whole essence of branding. Charging $499 for a black box for a 14-hour recording and $999 for the same black box and 30 hours of recording is disproportionately high. To make TiVo more attractive, more brands need to be created perhaps to keep competitors at bay even when partnering with

Case for Briefing Dewsnup v. Timm 116 L.Ed. 2d 903, 112 S. Ct. 773 Article

Case for Briefing Dewsnup v. Timm 116 L.Ed. 2d 903, 112 S. Ct. 773 (1992) - Article Example In 1986 and 1987, plaintiff-respondents filed complaints in the Federal District Court for the District of Oregon, alleging that they were induced to invest in the partnerships by misrepresentations in offering memoranda prepared by petitioner and others in violations of inter alia, 10 (b) of the Securities Exchange Act of 1934 and Rule 10b-5 and further assert that they become aware of the alleged misrepresentations only in 1985. The court granted summary judgment for the defendants on the ground that the complaints were not timely filed, ruling that the claims were governed by Oregon's 2-year limitations period for fraud claims, the most analogous forum-state statute; that plaintiff-respondents had been on notice of the possibility of fraud as early as 1982; and that there were no grounds sufficient to toll the statute of limitations. The Court of Appeals also selected Oregon's limitations period, but reversed, finding that there were unresolved factual is- sues as to when plaintiff-respondents should have discovered the alleged fraud. No. The judgment is reversed. The court through Justice Blackmun held that litigation pursuant to 10(b) and Rule 10b-5 must be commenced within one year after the discovery of the facts constituting the violation and within three years after such violation, as provided in the 1934 Act and the Securities Act of 1933. It is the usual rule that when Congress has failed to pro- vide a statute of limitations for a

Tourism in the Experience Economy Essay Example | Topics and Well Written Essays - 1500 words

Tourism in the Experience Economy - Essay Example The Maori people of New Zealand have had a long history of involvement in tourism and a new wave of Maori operators are seen to have emerged over the last two decades to provide experiences to meet this demand (Taylor 2001). Much of the tourism product in which Maori have been involved, to date, is cultural performance, such as cultural experience evenings (Maori Tourism Taskforce Report 1992). Thecultural experiences offered are commonly promoted by tour operators as "traditional" or "authentic" experiences of Maori culture. Initially the idea of experience economy became known in businesses but today it has extended its roots to tourism. Experience economy is a well thought out contribution in existing economics. Most of the economies in the past were agricultural based economies. And agricultural based economy was based on raw materials. Then there came the industrial revolution and the leisure time became valuable as it was short. People started getting daily bread, ready-made clothes and tinned food. The era of manufactured goods arrived! This industrial revolution lead to economic prosperity by increases wages and decreasing the number of hours worked. Today, majority of the companies and organizations are transforming their services from services to memorable experiences. Such as Pizza Hut is liked by most of the people because it manages to host a child's birthday party. Here, the workers are the actors and people visiting those areas are the visitors and the place acts as a stage. Gilmore and Pine2 (1998) believe that the experiences and services are distinct to each other. They believe that experiences should provide a memorable activity that will remain with a particular individual for a long time. In order to achieve this and in order to develop that product, visitors must be attracted and drawn into the activity in such a way that they feel the sensation and the thrill. And in order to feel the sensation visitors should participate in that activity. This process demands and requires highly skilled personnel who can personalize each event according to the behavioral traits, the needs and the response of the guests. Providing experiences is not an easy job. It demands and requires a new supplierperspective. Suppliers of such goods consider themselves as manufacturers. It is important for the companies that they should themselves as stagers of events and not just the manufacturers of various products. Like any theatrical event, there should be a designed activity for the sets and dialogue scripting. Actors need to dynamically select individual sentences in response to the body language, questions and statements. In order to be sensational and an experience of thrill for the visitors, it has to be an interactive experience in such a way that the guest has more influence on the actions than the actors. In some situations where the experience is sensitive type then we cannot expect the visitors to open up and engage in that activity on the first encounter. Sometimes it may require a number of encounters so that they reveal themselves over a period of time.3 The process of designing services that convey unforgettable personal experiences is a combination of art, development, knowledge and skill, and an art that is poorly understood. Theatre industry is considered to be someone with perfect control over the process of staging plays.4 An experience enter the minds of the

The causes of world war I Research Paper Example | Topics and Well Written Essays - 2500 words

The causes of world war I - Research Paper Example World War 1 was by caused the diplomatic clashes that occurred between some of the great powers from countries such as Italy, the Austro Hungarian Empire, Germany and the British Empire. These countries clashed over some European and colonial issues causing high tension. The diplomatic clashes might have resulted in a change to power balance in Europe. One source of dispute was over the Balkans territory. This tension was caused by the competition between Austria Hungary, Serbia and Russia over the territory. There are many events that are thought to have triggered the war, which include national politics, assassination, economics and cultures, complex webs of alliances and counterbalances, which were developed with some of the European powers in the year 1870. There are some domestic political factors that may have resulted to the war. They include such factors as German domestic politics. This involved politics between parties such as Social Democratic Party, which had a significant impact on the elections that took place in Germany in the year 1912. The government in Germany was dominated Prussian Junkers; they were the Prussian landowning gentry, who controlled Prussia. This led to increased fear as a result of the rise of left wing parties. It is with such fear that Fritz Fischer thought an external war would distract the population resulting to support for the government.1 Germany might have been ambivalent about the war with the worry that if the Germans lost the war, Germany woul d have faced disastrous consequences, which include a drop of the economy and a shortage of raw materials. Another domestic factor that might have contributed to the war was French domestic politics. The loss of the Alsace-Lorraine resulted to increased anger among the French. France being compelled to pay large reparation to Germany in the year 1870 was seen as a source of humiliation in

Read Fast Food Nation. Identify the author's main argument. Find a Essay

Read Fast Food Nation. Identify the author's main argument. Find a theme that you plan to focus on in your analysis paper - Essay Example Down the way, the author reveals a load of thought-provoking and disturbing realities – the unscrupulous tie between fast food and the giant of Entertainment Industry and the transformations in the industry that have formed in the production of food products and the standard of culture. While the book is divided into two sections – â€Å"The American Way† and â€Å"Meat and Potatoes†, there is one theme that really that is showing up: convenience. As aforementioned, The Food Nation is divided into two sections. In â€Å"The American Way†, the author looks at the beginnings of the fast food industry within the framework of post World War II America. This describes how the idea of fast food cropped up and began to transform the food culture of America. In the â€Å"Meat and Potatoes†, the author investigates on the particular procedures of the fast food industry such as the development of the chemical flavoring, combination of spices and the li vestock production; the working conditions in related industries such as the poultry and the beef industries, and the worldwide perspective of fast food as an American way for imperializing the fast food industry. ... entertainment industry, particularly Hollywood, in raking more partakers of the industry; hence, a conversation between Ray Kroc and Walt Disney took place, pointing towards creating an integrated business model that would profit both industries. In this section of the book, the author also places a significant emphasis on the ideal and most effective methods of commercializing the food industry, that is, by targeting the kids’ population through Walt Disney’s advertisements.4 The Food Nation also touches on the role of the food industry in providing jobs to the American People: the fast food industry provides work for a large proportion of the American population (although most jobs pay low wages). Many fast food companies around the world are employing more employees than any other industry in America. This somehow implies of the growing fascination not just the American people but of the world population to the fast food industry. The contention of this review is the observation that the increasing attention to the food industry by the American people is driven by the deficiency of time. With the advent of the industrial era comes the continuing tightness and increasing workloads in the workplace, causing more time constraints on the part of the American people. In various sectors of the American society, the concern for time is much on an upward slope: there is a greater need for convenience in terms of eating and relaxation. Considering the fact the deficiency of time is already an issue, many people already prefer to eat outside; nevertheless, there are restaurants that are even worse in time consumption than cooking your food in the comfort of your own home. Some restaurants would take customers considerable amount of time before they can be served. This is

Basel 1 2 and 3 Essay Example | Topics and Well Written Essays - 3000 words

Basel 1 2 and 3 - Essay Example Basel I, II, and III agreements have given birth to a new era of international banking cooperation. Through technical, qualitative and quantitative analysis, these agreements have assisted in harmonization of banking supervision, capital adequacy standards and regulation across the eleven member states of the Basel Group and the emerging economies. Contrary to this, the strength of these agreements-their technical and qualitative benchmarks limit the comprehension of these accords within policy circles causing confusion among people while interpreting them and wrongly applied to majority of the world’s political economies. However, even in situations where the Basel system has been rightly applied, neither accord has secured long-term stability within nations banking system or sector. Therefore, a full comprehension of the intentions, rules, and shortcomings of the three Basel accords is significant in assessing their impact on international banking and financial system. With the recent collapse or major investment banks, such as Bears Sterns, Lehman Brothers, AIG and others regulation has become increasingly important in today’s economy. The lack of regulation allowed these banks to borrow massive amount of capital and invest in high-risk securities. The Basel Committee attempted to force these banks to hold cash reserves in order to prevent a total banking collapse; sadly, the international banking system thwarted any attempt to do this thus making the collapse inevitable. The Basel I accord was a set of global or international banking regulation installed by the Basel committee to enhance bank supervision, which laid down the minimum capital requirement of banks and other financial institutions with the aim of minimizing credit risk. Banks that operated globally are required to maintain minimum amount of capital based upon a percentage of risk-weighted assets. After the Basel committee in Switzerland, the G-10 members started to discuss

Project Managment Leadership Essay Example | Topics and Well Written Essays - 1250 words

Project Managment Leadership - Essay Example Discuss how you would manage this project using a matrix OBS approach. 6 Reference 8 1. Discuss how your company manages projects which span two or three department? Project management is the process to facilitate planning, scheduling and controlling of the different activities in an organization. Operating projects in a multi project platform is setting up projects at the same time at different departments in an organization. The team in different departments may share members and organizational support systems and clients and also may use same resources to some extent but the working styles of the different departments are completely different in most cases. Project management includes project portfolio management in which the different processes are selected according to their need, organization performance and the objectives with the controlling groups are selected. This includes a planning and budgeting process by consulting with the team members of the different departments for an effective utilization of the resources by the management. Co-ordination with the different departments with effective communication can address the risk issues from different departments and help the management to cope with the unexpected occurrences during the execution of the project. Resource allocation is another important issue of the management to look after while working with multiple departments. The collaboration between the different team members of the separate department are needed to be understood by the management otherwise it may lead to conflict in the work place. The project team should be build by the company keeping in mind the goals of the project and dividing the roles of the different departments with the individual roles of the tea members can ease the processes and its execution. Working together can build a better relationship amongst the employees and collaborative problem solving can help the departments identify and cope with diverse problems faced at work environment. Administering the daily activities of the departments and managing the performance of the organizational departments will optimize the different processes and help the company to effectively deal with issues arising from different departments (Portny, 2006, p. 287). 2. Discuss how your company manages the two boss situation when a staff member is reporting to both the project manager and the functional manager. Reporting to different bosses can be a challenging situation in management issues. But with proper communication skill and expertise in the business this situation can be handled very effectively by the managers. With consistent work and documentation of the work schedule this situation can be handled and the staff member will be able to impress two bosses of both project management and functional department. Few points are needed to be maintained by the staff to manage two bosses at the same time. First step is to know the two managers and their relationsh ip amongst them. Knowing the style of working of the two different managers will help the staff to communicate effectively with them in their way of working. If the managers need to be reported every day or weekly or after project completion the staff should work accordingly. The communication process is also needed to be understood by the staff. Knowing whether there is any communication between the two bosses is an important task. Otherwise staff needs to

Bottled Water vs Tap Water Essay Example for Free

Bottled Water vs Tap Water Essay Water is vital to human life. Humans can live for several weeks on water alone. However, they cannot survive for more than a few days without it. In fact, a human’s body primarily consists of 55% to 78% water (Geri Walton. ) Therefore, we need water. Life cannot exist without water. While some people prefer drinking bottled water, others prefer drinking tap water. In fact, controversy has been placed on the quality and safety of drinking bottled water versus drinking tap water. The bottled water industry has increased tremendously. They offer several brands of water including: mineral water, spring water, purified water and also well water. Water also comes in many different flavors. If you wish, you may also select carbonated water. In order to label these, each brand has to meet certain qualifications. They must be collected and strictly treated. The Food Standards Agency monitors bottled water. They adhere to rigorous guidelines as to what can and cannot be put on the label. Many believe that bottled water is much healthier than tap water. It is free of bacteria. It is free from filthy chemicals. In fact, the levels of lead in bottled water are much lower than those in tap water. Bottled water is free from contamination and safer for drinking. It prevents harmful substances and organisms from entering into the body. Bottled water has to pass through a purification process. Many companies like to include the word â€Å"pure† in their advertising of campaigns and trademarks. They realize that many people find it secure in health benefits over other products. This guarantees high-quality drinking water. Bottled water provides compelling vitamins and minerals to the human body. Sufficient amounts of minerals are important for managing a healthy human system. There are numerous health benefits for drinking bottled water. In some countries, such as Europe, humans believe that bottled waters have medicinal properties. It contains zero fat, calories and sugar. According to the International Bottled Water Association, â€Å"one of the main health benefits of bottled water is that it can replace less healthy beverages, such as soda, sweet tea, hot chocolate and sugary flavored coffees. (Ipatenco, Sara) In today’s society, bottled water may be found any and everywhere, from offices to homes and restaurants across the country. It is rejuvenating, healthy and convenient to carry around. It is great for those on the go. An accessible bottle in your bag will immediately quench your thirst. Having bottled water may result in more fluid intake. Sufficient utilization of water is important for preventing dehydration and for keeping our bodies functioning properly. Although there are several benefits of drinking bottled water, more and more people are questioning if it is actually better than tap water. In fact, many believe that bottled water is not safer or purer than tap water. Many believe that tap water tastes just as good as bottled water. During a blind taste test in New York City, the greater part of the people actually preferred the taste of tap water over bottled water. Tap water is not hazardous or harmful. In fact, it is well-regulated and inspected hundreds of times per month by the Environmental Protection Agency. These agencies make certain tap water is free of harmful toxins and other bacteria. With tap water, you are more likely to know what is in it. Tap water is tested cautiously. Every year, several tests are taken to ensure that tap water is as safe as it can possibly be. With strict standards, they are tested for micro-organisms and other chemicals and metals. It is also tested for water pathogens that could possibly cause intestinal problems. Tap water is composed of fluoride and chloronation. The enamel-protecting fluoride reduces tooth decay and enhances oral health. It is a major ingredient in toothpastes, while chlorination kills bacteria. Tap water is much cheaper than bottled water. It is free! Bottled water is extremely expensive compared to tap water. Bottled water companies make â€Å"tens of billions of dollars† per year. In today’s society, people are paying so much for bottled water when they could actually get tap water practically free. In fact, â€Å"bottled water costs 500 times more than tap water† (MacKenzie, Ashley. ) By drinking tap water, you save a tremendous amount of money. Drinking tap water is better on our environment. Water bottles are thrown into landfills. It takes more than 700 years for plastic to decompose. Reducing the amount of plastic water bottles in landfills can save energy drastically. Drinking water from a glass or using a refillable steel bottle also saves resources. By drinking tap water, you save the planet. Tap water has some bacteria that are actually beneficial to your health. The human immune system automatically strengthens its defenses against any possible harmful bacteria that it is exposed to. Our immune system is familiar with small amounts of bacteria and is equipped to prevent illnesses. For a fact, our bodies need water. Humans lose water every day through breathing, perspiration, urine and bowel movements. In order for our bodies to function properly, it is essential that we replenish it with water. Basically, bottled water and tap water come from the same sources: lakes, springs and aquifers. They each have many benefits. One must decide as to which is best. What type of water will you drink: bottled water or tap water? Make the healthy choice.

Evaluation of Hospital Audit Report

Evaluation of Hospital Audit Report Josefina B. dela Cuesta   Executive Summary This paper will critically evaluate the audit report of CHT St Johns Hospital which was conducted last September 2015 which is the Certificate of Audit under the Health and Disability Auditing New Zealand in accordance of the standard of the Health and Disability of the Health and Disability Services (Safety) Act 2001 for the compliance of the Ministry of Health. On this study it will tackle the key findings of the audit report of the CHT St John Hospital. The key findings will focus on six areas which are the consumer rights, organizational management, continuum of service delivery, safe and appropriate environment, restraint minimization and safe practice lastly the infection and prevention and control. As a result of the audit done in CHT St John Hospital they have fully attained the six areas that adhere to Health and Disability Services (Safety) Act 2001. In addition, this paper study also discusses the four auditing principles, the consumer focus, outcome focus, system and process focus and transparency and openness. Furthermore, this paper report includes recommendation and conclusion for the organization. Introduction Health is very important to every individual thus it is very vital to evaluate every program implemented to different organization, facilities, or a health program to view the effectiveness   and make necessary interventions for specific program. Health care audit is defined as the review of an existing practice against standards in any part of Health care and it includes clinical and non- clinical Audit. Furthermore the key purpose of a health care audit is to monitor to what degree of standards for any given health care activity are achieved or met (Daly, 2008). In New Zealand, heath care sector are basing from the Health and Disability Standard Service standard which is the Safety Act of 2001 which required auditing the different health programs in New Zealand. The major purpose of this Act are, first to promote the safe delivery of health and disability services to all New Zealanders, second establish a consistent and reasonable standard in giving health and disability services to the public safely, thirdly, reassure providers of health and disability service to take accounts for providing those services, lastly reassure providers of health and disability services to endlessly improved the quality of services (Ministry of Health, 2017) Health and Disability Auditing New Zealand Limited conducted the auditing for Aged rest home, hospital and other residential facilities designated by the Health and Disability of the Health and Disability Services (Safety) Act 2001, for the compliance to the Ministry Of Health. The CHT St John and Hospital where I worked   as a part time care giver is the audit report to be used and it is located at Epsom Auckland which has 70 residents during the auditing last September 14-15 , 2015. This paper report will discuss the audit report of CHT St John Hospital and to critically evaluate to its significance, methodology, contribution to topic and quality. Moreover, it will also tackle the four audit and evaluation processes and approaches. Background of the Organization Christian Health Trust (CHT) St Johns Hospital is an independent healthcare trust which caters residential care to aged people. The company is located at Epsom Auckland and it was established in the year 1962. Furthermore, CHT St John offers a calm and peaceful sense of home for residents. The facility is redeveloped in 1999 and second floor is added in the year 2003 which has 8 and 10 bed suites (Eldernet, 2017) CHT St John concentrates all energy and resources into caring for residents and their respective families and communities. In addition, CHT St John have been serving over the fifty (50) years and leading provider of residential care in Auckland New Zealand. Furthermore, they have different amenities provided to their residents like Gardens, outdoor seating spaces, BBQ area, shared lounge spaces, Shared dining room, activities programme , organized outings. Moreover, the organization had opened their dementia unit in early 2016. Auditing and Critical Evaluation of CHT St John Hospital The Audit report of CHT St. John Hospital has conducted by the Health and Disability Auditing New Zealand which is the Certificate of audit surveillance that was done last September 2015 this is under the section of the Health and Disability Services (Safety) Act of 2001 ( Ministry of Health,2014). The auditing report comprises of review of their policies and procedures, interview and observation with the residents and staff. Furthermore the certificate of audit also reviews the sustainability of the ten (10) suites that provide aged and hospital care to residents. Moreover, as result of their auditing report CHT St John Hospital the auditing in charge did not find any areas of improvement and they exceeded with the standard set by the Health and Disability Auditing New Zealand (Ministry of Health, 2014) Continually, in conducting the audit of an organization or a health program it requires the different principles like with fair performance, ethical conduct, professional care and support, independence and an evidenced approach as required by the Ministry of Health. The different principles are consumer focus, outcome focus, system and process focus, openness and transparency (Ministry of Health, 2016). The first principle is consumer focus, which concentrate on the care for patients, support services with updated standard of practice and being consistent with the consumer. The auditing committee will make use of technical and clinical skill to gather audit evidence straightly form the consumers, families , providers which includes the review of the care and support received both on the individual components of care and care of   patients ( Ministry of Health, 2016). In CHT St John Hospital auditing on consumer focus was done through face to face interview with the residents, families and the staff and the providers and this area was fully attained by the organization. The second principle is the outcome focus that describes that outcome can be accomplished by several inputs, practices, and outputs in rendering service to the clients. Moreover, the audit evidence should comply with requirements of the Health and Disability Services Standards in providing care and services to the consumers. The CHT St John Hospital when it comes to outcome focus they have updated standard of care and risk management committee comprises of philosophy, goals and planners to continually serve their clients with outmost respect, dignity and best quality care. Third principle system and process focus concentrates on how an organization is effective in terms of service delivered. In addition, on this principle the auditors consider the evidence of audit based on the standard of service and care and services do not rely on one person but on the system implemented and process (Ministry of Health, 2016).The CHT St John Hospital had competent staff and clinical manager who manage the system and they attained it well specially on the different policies and procedures. Lastly, the openness and transparency principle describes as the gathered information is communicated effectively throughout the audit process and ensures the stakeholders are involved in the auditing process. Furthermore, organization should adhere to Health and Disability standard the quality of care and CHT St John Hospital has achieved this area of principle (Ministry of Health, 2016). Method of Evaluation The CHT St John used Certification of Audit as method of evaluation; this audit has been conducted by the Health and Disability Auditing New Zealand that is chosen under section thirty two (32) of the Health and Disability Services (Safety) Act 2001 for submission to the Ministry of Health. Certificate of Audit is   done every 1-4 years, after the audit, rest homes are certified for   a given set of time but it depends how the rest home performed during the   certification of audit and once expired the facility should again renewed and evaluated ( Ministry Of Health, 2014). The audit happened last September 2015 and there were 65 residents and the service is overseen by the unit manager and supported by the clinical coordinator and the area manager. The clients and the resident physician shared their positive outlooks about the service. Furthermore the audit process comprises of examination of policies and procedures, to the residents and employees files, observation and interviews with the residents, staff and management. Moreover, as a result of this audit, the auditing team did not recognize any areas that require an improvement; their service was exceeded with the necessary standard (Ministry of health, 2014). Key findings 1. Consumer Rights The outcome audit of CHT St John as to consumer right contains thirteen (13) standards that support the outcome where clients obtain safe   services of an right standard that comply with consumer rights. The services offered in CHT St John are provided in way that is respectful of the clients rights, facilities, informed choice, lessens harm and recognizes the cultural and individual values and principles. Moreover as to their audit report, staff of CHT St John do their best to ensure that their care is being provided that focuses on the individuals, values, maintaining the privacy of the patients and their own choices. Furthermore, their service functions conform to Health and Disability Commissioners (Ministry of Health, 2016) (Ministry of Health, 2015) (Ministry of Health, 2014) Code of Consumer Rights, their cultural needs of the patients is achieved. Continually, policies were implemented well to upkeep the residents rights. In addition, care plans includes their families and complaints and concerns had been accomplished and their complaints were maintained (Ministry of Heath, 2015) 2. Organizational Management The CHT St John comprises of nine (9) standards that support the outcome where patients, receives services in accordance with the legislation and are achieved in a harmless, effective and well-organized manner. Moreover, they have fully attained their standards with exceeded some of their standards. Furthermore, CHT St John has a unit manager and a registered nurse, clinical coordinator, and health care staff support. Their quality and risk management comprises of service philosophy, goals and quality planner. In addition, quality activities were piloted and this produces improvements on their practice and service delivery (Ministry of Health 2014). The CHT St John conducting meetings to tackle quality and risk management process and residents meetings with their own families are conducted every year. Furthermore, health and safety policies, system and process are implemented to cope with risk. The incidents and accidents were conveyed and followed -up. There are also complete education and training program and it has been implemented well. Continually, precise employment processes are observed to and all employees have yearly appraisal and their rooster of staff were sufficient to meet the quality of service (Ministry of Health, 2014). 3. Continuum of Service Delivery The CHT St John comprises of thirteen (13) standards that support the outcome of clients and receive appropriate assessment followed by their services that are well planned, organized and   conveyed in a timely and correct method with compliance to the current legislation and all standards suited on this service were fully attained with some standards exceeded ( Ministry of Health, 2014) In CHT St John the clinical coordinator manages the services offered with assistance from the registered nurses. Moreover, first hand-in assessment were accomplishes by the nurse which includes the InteRAI assessment and complete the care plan evaluations within the mandatory time. In addition, care plans are centered on InteRAI findings and each of their patients or residents are being interviewed and involved in the care planning and review process (Ministry of Health, 2014). Furthermore, medicines are kept and managed properly in accordance to legislation and guidelines. The resident physicians review the patients every three months and more frequently if needed. Continually, their meals were prepared on the site by a contracted agency under the direction of a dietitian, and menu are wide-ranging and appropriate, and patients were interviewed and they were satisfy about the food service offered by CHT St John (Ministry of Health, 2014). 4. Safe and Appropriate Environment As to safe and appropriate environment CHT St John have achieved their service are fully attained which includes eight (8) standards that supports the outcome where their services are offered in a clean and safe environment that is applicable to the age or need of the residents, make certain physical privacy and it is well maintained. Sufficient space and amenities to conduct independence is appropriate to meet the needs of people with disabilities (Ministry of Health, 2014). Moreover, the building of CHT St John has a up-to-date warrant fitness and emergency evacuation plan and ongoing maintenance problem are solve and being addressed. The facility has eight (8) suites that comprises of eight to ten patients and bedrooms are single occupant and they their own suite. Furthermore, there is enough space to permits residents to move around freely and the facility utilized mobility aids for the residents. In addition there is an open lounge and dining area in each suite, outdoors section is safe and certainly  Ã‚   accessible. The maintenance departments are able to provide the appropriate services and the employees of St John have planned and strategies in case of emergency and emergency system are in place in the event of a fire or exterior disaster (Ministry of Health, 2014). 5. Restraint Minimization and Safe Practice The CHT St John comprises of three (3) standards that support outcomes where the clients received and experienced services in the least and safe way through restraint minimization and this standard of practice in the facility was fully attained. The CHT St Johns Hospital has a restraint minimization and safe practice policies and procedures wherein the employees received trainings on restraint for patients who have challenging behavior. During the audit last September 2015 there were six patients with restraint and three with an enabler. The restraint management procedures were applied (Ministry of Health, 2014). 6. Infection and Prevention and Control The CHT St John has six (6) standards that minimize the risk of infection to their clients, service providers and visitor. The Infection Control Policy and procedures is practical, safe and appropriate for the type of service rendered that adheres to the legislative and accepted good practice. In addition, the facility offers significant education on infection control to all the service providers and clients and surveillance of the infection control is done as well. The standard of infection control of CHT St John service is fully attained (Ministry of Health, 2014). Moreover, the documentation evidence that is related to infection control education is provided to the service providers as a part of the orientation and as a part of an ongoing in service education program. Furthermore, the type of surveillance carry out is suited for the organization as to its size and complexity and standardized definitions were utilized for the identification and classification of infection events. The results of the surveillance were acted upon, assessed and reported to the relevant person in a well-timed manner (Ministry of health, 2014). Recommendation In CHT St. John Hospital certificate of audit is done last September 2015 which they have fully attained the different areas conducted by the Health and Disability Auditing New Zealand. This shows that the organization had achieved a success in providing quality of care to their consumers. Nevertheless, it is recommended that CHT St John Hospital should expand more their services like putting up additional building so that it could cater more patients to care. Moreover, the organization should add more services like for emergency procedures and minor operations that will help the residents instead of referring to other facility. Conclusion In conclusion, CHT St John Hospital certificate of audit was done as a result they have attained or achieved the different standard set by the Health and Disability Services (Safety) Act of 2001. Furthermore, it is very fundamental in every organization to conduct an audit because it measures the effectiveness and accuracy of the services rendered and to measure the competency of the staff as well as the providers and stakeholders. Moreover, auditing plays an important role especially in the delivery of care to the clients because this would determine the success of the organization through the feedback of the clients and family involved. Having a positive feedback of the organization can raised the confidence of the staff as well as the organization thus success of the organization will be visible. References Daly, M. (2008). Healthcare Audit Criteria and Guidance. Retrieved March 2017, from http://hse.ie/eng/about/Who/qualityandpatientsafety/resourcesintelligence/Quality_and_Patient_Safety_Documents/guid.pdf Ministry of Health. (2013). Rest home Certification and Audits. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/your-health/services-and-support/health-care-services/services-older-people/rest-home-certification-and-audits Ministry of Health. (2014, April). Health and Disability Service Standards. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/our-work/regulation-health-and-disability-system/certification-health-care-services/services-standards Ministry of Health. (2015, September). Christian Health Trust St John. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/sites/default/files/prms/audit_summaries/AuditSummary_PRMS_CommunicatePublish_000001594001.pdf Ministry of Health. (2016, December). Designated auditing agencies. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/our-work/regulation-health-and-disability-system/certification-health-care-services/information-providers-health-care-services/designated-auditing-agencies Ministry of Health. (2016, July). Designated Auditing Agency Handbook. Retrieved March 2017, from Ministry of Health: http://www.health.govt.nz/publication/designated-auditing-agency-handbook Ministry of Health. (2017, February 14). Health and Disability Services (Safety) Act. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/our-work/regulation-health-and-disability-system/certification-health-care-services/health-and-disability-services-safety-act

Literature review of corporate social responsibility theories

Literature review of corporate social responsibility theories Corporate Social Responsibility (CSR), also known as corporate citizenship, responsible business, or sustainable responsible business is all but a form of corporate self-regulation integrated into a business model where companies manage the business processes to produce an overall positive impact on society. Arguably, business and society are interwoven where society has certain expectations regarding business, thus, implying that firms have responsibilities towards society. Hence, being a steward of the needs of society is deemed to be a socially responsible, appropriate, and natural act. Corporate describes a business that aims to make a profit for its shareholders, hence this excludes, charities, foundations, NGOs and social enterprises. The first book acknowledging CSR is the Social Responsibilities of the Businessman (Howard R. Bowen) in the mid 1950s. But, the term CSR came in widespread use in the early 1970s. In fact, it owes its origin due to the globalisation which took place after many multinational corporations were formed, thus, bringing in force the corporate governance mechanisms to ascertain fairness and transparency as well as social responsibility in the corporate world. CSR is defined in various ways in different countries, of about being the capacity building for sustainable livelihoods from Ghana to about giving back to society from Philippines; and of being conventionally presented in a philanthropic model from the United States to being focused on operating the core business in a socially responsible way, complemented by investment in communities for solid business case reasons and voluntary interaction with the stakeholders from the European model. As such, according to Caroll (2003), The social responsibility of business encompasses the economic, legal, ethical and discretionary (philanthropic) expectations that society has of organisations at a given point in time. Hence, ideally and broadly, the concept of CSR is a built-in, self-regulating mechanism whereby business would monitor and ensure its support to law, ethical standards, and international norms. 2.1.1 CSR and CSP In todays competitive market environment, businesses are confronted with a new set of non economics-related challenges. To survive and prosper, firms must bridge economic and social systems. Maximising shareholder wealth is a necessary but is no longer a sufficient condition for financial prosperity. Despite the concept of CSR addresses such issue, a specific connotation of CSR and a new performance measure called the corporate social performance (abbreviated as CSP) needs to be unified to capture the performance of a business in the social realm, and also to be more precise in thinking about CSR. CSP defined as a business organizations configuration of principles of social responsibility, processes of social responsiveness, and policies, programs, and observable outcomes as they relate to the firms societal relationships (Wood, 1991), clearly shows that social performance is not limited to corporations only, but also applies to any firm and organisation. This comprehensive definition assumes that CSP is broader than CSR, which consists of three norms at different levels of analysis: institutional, organisational, and individual. Additionally, it includes organisational processes of environmental assessment, stakeholder management, and issues management, and also various measures of its external manifestations and societal effects, such as social impacts. Hence the CSP model expresses and articulates three stages, from less to more engage towards stakeholders: social obligation, social responsibility and social responsiveness (S.P. Sethi, 1975). 2.1.2 Views on CSR According to Hancock (2005), CSR can be viewed through 3 ways namely: Views on CSR Hancock (2005) Sceptic View Milton Friedman (1970) Utopian View Evan and Freeman (1988) Realist view Patricia Werhane (2009) Few trends would so thoroughly undermine the very foundations of free society as the acceptance by corporate officials of a social responsibility other than to make as much money for their stockholders as they possibly can. Notion of CSR is opposed to democracy and freedom where business focus is on wealth creation Went for Stakeholder Theory A corporation must recognise and respect the vital interests of each of its surrounding stakeholders. CSR reflects the idea that companies have a prior duty to anyone touched by their activity, their stakeholders rather than their shareholders, and especially the vulnerable that may be exploited by the companys operation. Gathers the greatest following of an alliance model CSR is also about the integrity with which a company governs itself, fulfils its mission, lives by its values, engages with its stakeholders, measures its impacts and reports on its activities. CSR is not simply about whatever funds and expertise companies choose to invest in communities to help resolve social problems 2.1.3 Key Drivers of CSR CSR is seen by Porter and Van Der Linde (2000, p. 131) as a competitive driver that requires appropriate resources. CSR programmes, however, on their own, have certain main drivers which are as follow: Bottom Line Effect This is the most relevant driver of CSR programmes as it incorporates a socially responsible element into corporate practice. As John Elkington (1997) rightly underlined that many companies exhibit corporate citizenship through charity or philanthropy. Nevertheless, a new perspective evolved over time for some corporate stakeholders. Success of a corporation is now weighted and defined by evaluating businesses using a Triple Bottom Line comprised of its social, environmental and financial performance. Managing Risk An endeavour to adopt CSR programme has been the gain in market share, key personnel and investment which pioneering companies enjoy when they seriously address labour and green issues. In fact, corporations implement such a programme to manage risks and ensure legal compliance as denoted by Levine Michael A. (2008). They try to avoid investigation, litigation, prosecution, regulation or legislation. Influence of the Corporate Disasters There has been an increased perception of greed amidst senior business officials in the corporate world following corporate scandals affecting Enron, WorldCom and the like. CSR is important in counteracting allegations of corporate greed. As a result, as described by Hancock (2005) in his book, corporations are now shifting away from the philanthropic approach towards CSR and are moving towards the greater alignment of CSR with business strategy and corporate governance. Lower Equity Risk Premium Reputation Management Corporations can face economic damage when their corporate reputations and brands are assailed or sales are affected by consumer boycotts. As argued by some rating agencies, a comprehensive CSR programme will lower a companys equity risk premium. A direct correlation between reputation and financial outcome measures share price and credit rating (Hancock, 2005) has been illustrated through a model designed by the global public relations company Bell Pottinger. In fact, companies may face a variety of legal and reputational risks if they do not have adequate social compliance or corporate social responsibility/sustainability programs in place. Customer Loyalty In todays markets, companies have to focus on building and maintaining customer loyalty. As proposed by Zhou Y. (2009), this can be done through a CSR programme which builds loyalty with customers by offering a competitive advantage in a marketplace where consumers find ethically delivered or produced goods and services. Stakeholder Activism Investment Incentives As perceived by Visser, W. (2008), CSR is encouraged through the activism of stakeholder or pressure groups which often address the alleged failure of the market and government policy. The trend of socially responsible investment gives CSR an incentive where funds are screened on ethical, social and environmental criteria. Thus, this proactively encourages businesses to inform shareholders of potential risks and issues and it helps them to better understand their stakeholders, including shareholders. According to Hill Knowltown (2006), surveys have indicated that analysts place as much importance on corporate reputation as they do on financial performance. 2.1.4 Theories for CSR There are several theories that emerged to explain the reasons behind environmental reporting over the time. These are: Operational Efficiency Theory Operational Efficiency occurs when the right combination of people, process, and technology to boost the productivity and value of any business operation, while reducing cost of routine operations to a desired level. In the context of CSR, operational efficiencies can be achieved through managing impending risks and liabilities more effectively and efficiently through CSR tools and perspectives by reducing costs; streaming information to stakeholders concerning the investment community for better transparency and by using corporate responsibility and sustainability approaches within business decision-making to result in new market opportunities, newly developed manufacturing processes that can be expanded to other plants, regions or markets as advocated by S. B. Banerjee (2007). Social Contract Theory The current practice of CSR by corporations was explained by O. O. Amao (2007) under the social contract theory. This theory dates from the classic period of history but took its modern form in the 16th and 18th centuries with best known philosophers like Thomas Hobbes, John Locke and Jean Jacques Rousseau who talk on social contract. Rousseau, in fact, conceptualised the individual-society relationship as a symbiotic situation whereby the two parties mutually confer some right to the state in order to maintain social order which makes human life and cohabitation better and to gain benefits of community and safety. In parallel to the social contract, the corporate social theory, pertaining to a firms indirect social obligations, is advanced where businesses are bound by the social contract to perform various socially desired actions in return for approval of their objectives and other rewards. Legitimacy Theory Similar to the social contract theory, the legacy theory was adopted by corporations to ensure that operations are within the limits and norms of their respective societies and the outside parties perceive their activities as being legitimate. Society grants legitimacy and power to business. In the long run, those who do not use power in a manner which society considers responsible will tend to lose it. This principle developed by Davis (1973) is commonly known as the Iron Law of Responsibility. It expresses legitimacy as a societal-level concept and describes the responsibility of business as a social institution that must avoid abusing its power. Thus, this principle expresses a prohibition rather than an affirmative duty, and it applies equally to all companies, regardless of their particular circumstances. According to A.K.H. Khor (2004), the legitimacy theory is fundamentally a system-oriented theory where organisations are viewed as components of the larger social environment within which they exist. Stakeholder Theory A key feature of CSR involves the way that a company engages, involves, and collaborates with its stakeholders including shareholders, employees, debt-holders, suppliers, customers, communities, non-governmental organisations, and governments. M. C. Branco and L. L. Rodrigues (2007) argued that companies need to use stakeholder engagement to internalise societys needs, hopes, circumstances into their corporate views and decision-making. While there are many questions about how far a companys responsibilities extend into communities relative to the roles of governments and individual citizens, there is a strong argument that CSR can effectively improve a companys relations with communities and thereby produce some key features that will improve business prospects for its future. Agency Theory This theory comes to explain the relationship that exists between the owners/shareholders and the management. The latter is the agent appointed by the principal (owner/subsidiary). In such an agent-principal relationship, problems such as the potential moral hazard and conflict of interest are likely to occur. CSR comes as a middle way so that both parties can maximise their gains. As such, when CFP is strong, managers may reduce social expenditures in order to maximise their own short term private gains whereas when CFP weakens, managers will try to offset their disappointing results by engaging in conspicuous social programs, hence increasing their own wealth and that of shareholders as well, pursuant to the managerial opportunism hypothesis by Preston OBannon (1997). 2.2 2.2.1 Corporate Financial Performance (CFP) Most of the businesses operate with a view of yielding profits. The financial performance of a company is reflected through its policies and operations in monetary terms. These results are reflected through its return on investment, return on assets, value added, return on sale and growth in sales. Managers work in the best interest of shareholders to maximise profits. Financial performance is the most common, however, it cannot be considered as the only indicator used to measure a firms wealth. A broader definition of financial performance is accompanied by additional indicators such as short-term profits, long-term profits, market value, and other forms of competitive advantage, as noted by Jensen (2001). 2.2.2 Corporate Social Performance and CFP Many previous studies have indicated an unclear relationship between CSR and financial performance. Thus, literature has pointed out towards an innovation in bringing the concept of CSP to better explore its impact upon corporate financial performance (CFP). In todays world, for a firm to achieve a good and high level of CFP, it has to go beyond the limits of its own corporate strategies and adopt views of other stakeholders who may be directly or indirectly related to the company. Since over the three decades, the study of the correlation between CSP and CFP has gained much salience. Many studies conducted in this effect have yielded positive correlation, while others produced contradictory results with negative or non-significant different causal directions being found. In effect, there are several competing theoretical models which are proposed to explain three varying findings on the CSP-CFP link. Owing to these differing relationships, I.Y. Maroam (2006) proposes a unified theory of the CSP-CFP link that explain the different relationships that may be observed between CSR and CFP, thus basing itself on the parallels between the business and CSR domains. The concept of CSR instils in corporations the moral responsibility towards society that go beyond the goal of simply making profits for their owners and shareholders (Berman et al., 1999). As Freeman (1984) rightly pointed out that corporations should be socially responsible for both moral and practical (instrumental) reasons, by reflecting a socially responsible posture, a corporation can enhance its own performance. Thus, CSR activities can, inter-alia, be rewarded with more satisfied customers, better employee, improved reputation, and improved access to financial markets, all pertaining to improving financial performance and sustaining the business. However, social accomplishments may equally involve certain financial costs which can effectively reduce profits and comparative performance. Hence, Vance (1975) came up with the trade-off hypothesis to show negative linkage between CSP and CFP whereby corporations displaying strong social credentials experience declining stock price s relative to the market average. 2.2.3 CSP as a Business Strategy So far, it is clear that CSP can be used as a business strategy which can contribute to the competitive advantage of firms. A study by N. A. Dentchey (2004) on the effects of CSP on the competitiveness of organisations reveals that CSP should not be thought as an innocent adventure for executives. It is rather a strategy for achieving corporate strategies, which if not warily implemented, may harm the firms competitive advantage. Competitive advantage, as seen by Porter (1996), denotes the ability of a company to outperform others from successful differentiation from rivals actions. This strategic fit between the outside environment and companies internal resources and capabilities (Hoskissoon et al., 1999) results in superior financial results, as indicated by various measures of profitability. Hence, as per Burke and Logsdon (1996), a strategic implementation of social responsibility benefits all by resulting in strategic outcomes such as customer loyalty, future purchases, new products, new markets and productivity gains. Arguably, CSP can be a source of competitive disadvantage for firms which regard CSP as an additional cost. Business contributions to social prosperity (CSP) are seen by Keim (1978, p.33) as an investment in public good which is consumed or enjoyed by a number of individuals disregarding the cost sharing. Thus, investing in CSP is likely to bear negative effects for the firms which are in curring costs that might otherwise be avoided or that should be borne by others, for example, individuals or government (Aupperle et al., 1985). 2.2.4 CSP, CFP and the Stakeholder Theory Following the above arguments, a new perspective of CSP, based on the stakeholder analysis, emerges to argue furthermore that there exists a positive relationship between CSP and CFP. As such, S.A. Waddock and S.B. Graves (1997) propose that a tension exists between the firms explicit costs (for instance, payments to bondholders) and its implicit costs to other stakeholders (for example, product quality costs, and environmental costs). Hence, a firm which tries to outweigh its explicit costs by increasing its socially responsible actions incurs higher implicit costs, resulting in competitive advantage. Thus, high levels of CSP are seen as indicators of superior management by Alexander and Buchholz (1982) which lead to lower explicit costs and enhanced financial performance. The stakeholder theory accompanies the concept of CSR by shedding more light on the issue of social responsibility. This theory is spread over three aspects (Donaldson and Preston, 1995) namely, descriptive, instrumental and normative. While the descriptive aspect describes and explains the theory, the instrumental aspect discloses the cause-effect relationships between stakeholder management practices and improving corporate performance. The normative aspect, on the other hand, as perceived by I.Y. Maroam (2006) emphasizes on the moral imperatives for practising stakeholder management, rather than the business benefits it may provide. A parallelism between the core business domain and the CSR domain will maximise a firms profitability. The stakeholder theory provides a framework for investigating the relationship between CSP and CFP by examining how a change in CSP is related to a change in financial accounting measures. In fact, the two concepts of CSR and stakeholder share the proposition that social responsibility affects financial performance in some way or other. This subject area has been so vastly explored that this trend is now seen as a natural progression which goes associatively with developments in the industrial and business world. There is an increasing concern and emphasize on humanity, environmental preservation and enlightened social consciousness. Thus, a new area of research began to pave its way within the field of business and society where the relationship between corporate social conduct, both toward the corporations stakeholders and the wider society, and the corporations financial performance was and is still being investigated across several countries. Over environmental issues, research h as revealed that businesses which are eco-friendly and demonstrate good CSR practices enjoy increased consumer purchase preference (Gildea, 1994; Zaman, 1996) and good economic performance (Al-Tuwaijiri, et al., 2004). A stakeholder group, as identified and defined by Freeman (1984), is one that that can affect or is affected by achievement of the organisations objectives, that is, which can be harmed as well as can help it to achieve its goals. Therefore, there is a growing need for firms to address the needs and expectations of the stakeholders to avoid negative outcomes and produce positive outcomes for themselves (Donaldson and Preston, 1995; Freeman, 1984; Frooman, 1997). Pursuant to the stakeholder theory perspective, CSP can be assessed in terms of a company meeting the demands of multiple stakeholders, ranging from cost minimisation to societal maximisation. Building on the previous mentioned definition of CSP, Wood and Jones (1995) propose that stakeholder theory is the key to understanding the structure and dimensions of the firms societal relationships thereby assuming that firms are responsible for honouring all the implicit and explicit contracts they hold with their various constituen ts. Therefore, the stakeholder theory provides a system-based perspective of the organisation and its stakeholders where it acknowledges the dynamic and complex nature of the interplay between them. The various stakeholders of the firms, such as the employees, shareholders, financers, environmentalists, government, communities, customers and even competitors should be convinced by the management that it is working harder to satisfy them. The more important the stakeholders to the firm, the more effort the firm needs to put to uphold its relationship with the former. According to Clarkson, Donaldson and Preston et al. (1995), the stakeholder theory must place shareholders as one of the multiple stakeholder groups which managers should consider in their decision-making process. However, like the shareholders, the other stakeholders may have a say upon the firm, bestowing societal legitimacy. Notably, Bernadette M. Ruf et al. (2001) asserted that firms must address these non-shareholder gro ups demands otherwise they might face negative confrontations which can ultimately result in diminished shareholder value, through boycotts, lawsuits, protests and so on. Hence, firms have a fiduciary duty relationship not only to the shareholders, but to all stakeholders (Hasnas, 1998, p.32). So far, recognising a companys contractual relationship with the various stakeholders has been instrumental in better comprehending the relationship that CSP and CFP share. Stakeholders have expectations from the organisation. Nevertheless, these expectations may conflict with the firms limited resources leading the firm to evaluate its costs and benefits tradeoffs. Firms must thus come with measures representative of the various factors of CSP and stakeholders interests. Unlike neo-classical stockholders who were only interested in financial performance (Grouf, 1994; Shapiro, 1992), the major stakeholders of today, that is, the stockholders are more interested in the firms current and future financial benefits and social performance. 2.3 Empirical Review This section reviews the works done and methods used by researchers on the relationship of CFP and CSP. Empirical results on the latters correlation are mixed whereby some yielded in positive, some in negative and some in non-significant relationships. Basing on the stakeholder theory approach, several models on the CFP-CSP relationship have been proposed, where the largest number of investigations found a positive CSP-CFP linkage. Notably, different methods to compute indexes for CFP and CSP have been used since data on both cannot be possibly obtained in absolute figures. As such, using aggregated weights assigned to K dimensions of social performance obtained through questionnaire for CSP and using change in return on equity (ROE), change in return on sales (ROS) and growth in sales as financial measures on a sample of 496 firms, Bernadette M. Ruf et al. (2001) came up with a positive relationship between CSP and CFP. They, in fact, regressed change in CSP on change in CFP. The results revealed a significant positive relationship between change in CSP and change in ROE and change in ROS in the long term but that with growth in sales was significantly positive only in year 0 and 1. The study suggests that improvements in CSP have both immediate and continuing financial impacts. The authors have furthermore suggested that since many financial performance measures follow a random walk or mean reversion  [1]  , it is important to use lead/lag studies to establish a causal sequence of CSP and CFP. Concerning time period, one year may be short in strat egic terms and could well be distorted by rogue figures, hence, it suggested to take two or five years data in analyses. A paper by S. A. Waddock and S. B. Graves (1997) also found positive linkage between CFP and CSP. An index for CSP was computed using eight attributes relating to shareholder concerns and were rated consistently across the entire Standards Poors 500 by a rating service. The firms profitability was measured using three accounting variables, namely, return on assets (ROA), ROE and ROS used to assess CFP by the investment community. Factors such as size, risk and industry which affect both CFP and CSP were taken as control variables. Used on a sample of 469 companies and using CSP as both dependent and independent variable, the results revealed that CFP does depend on CSP and vice-versa and also indicated the importance of controlling for industry in assessing such a relationship. Size has been suggested in previous studies, like that of Ullman (1985) and McWilliams, A., and D. Siegel (2000), to be a factor which affects both CFP and CSP. Size remains a relevant variable because there had been evidence that smaller firms may not demonstrate the same obvious socially responsible behaviours as larger firms. Authors like Pinkston and Carroll (1993), for instance, investigated the extent social responsibility orientations, organisational stakeholders, and social issues can differ among firms of differing sizes. P. A. Stanwick and S. D. Stanwick (1998), on the other hand, found a significant positive association between size (annual sales) and CFP at the 10% level for three of the six years of their study. Firm size is particularly the scale of operations in an organisation (Price and Mueller (1986, p. 233)). Previous literature has indicated a need to control not only for industry, and size (Ullman, 1985; Waddock and Graves, 1997), but also for risk (McWilliams and Siegel, 2000) to render research results more complete. The argument to use risk as a control variable is supported by the fact that the degree of risk is seen as the other important component of firm performance assumed by a firm in order to achieve a given level of financial performance as stated by Bettis and Hall (1982). Baird and Thomas (1985) also advocated risk as being both as a strategic variable (firms choose a given level of risk) and as an outcome variable (strategic choices lead to a level of risk) which ultimately leads to improved financial performance. As such, M. Brine, R. Brown and G. Hackett (2004) used risk alongside size as control variables to assess financial performance of 277 companies. Their preliminary results stated that the adoption of CSR does lead to increases in turnover and also an increase in equity, which in turn improve the CFP level. According to Mahoney L. and Roberts R.W. (2007), there is no significant relationship between a composite measure of firms CSP and CFP. Using four years panel data of Canadian firms, they calculated a composite measure of CSP score by summing all dimension strength ratings, such as, community relations, diversity, employee relations, environment, international, product safety, and amongst others and subtracting all dimension weaknesses ratings. Following Waddock and Graves (1997a), ROA and ROE were used separately to measure a firms CFP. As CFP was expected to be positively related to CSP, a one-year lag between CFP and all independent variables (CSP, firm size, debt level, and industry) was used. Inconsistent with their expectation, they found no significant relationship between the composite CSP measure and either ROA or ROE. However, the use of individual measures of firms CSP regarding environmental and international activities and CFP resulted in a significant relationship provi ding mixed support for the business case for CSP. A study, using the Granger causality approach, by Rim Makni et al. (2008) reaffirms Mahoney and Roberts (2007) works on the non-significant relationship. However, there may also be a simultaneous and interactive negative relation between CSP and CFP, forming a vicious circle.