Visual Persuasion: The Role of Images in Advertising Essay

Advertising is part of our daily lives as advertisers use numerous ways to attract the customer’s attention. Advertising can be referred to as non-personal communication on a corporation or its products that are broadcasted to viewers through a mass medium. All efforts to inform and convince must respect the principles of human freedom for them to be right. Highest ethics should be practiced when advertising to children. Advertisers should shape their subject to attract audiences of the scope and demographic structure sought. Advertisers should practice transparency. There should be the need for proper conduct and rapport with consumers ought to be honest and fair. . All advertisements normally use rhetoric images as well as visual effects that make these products appealing to consumers. The question is, what is the purpose for the advertisements and what makes a consumer to see the images and want to try the alcoholic product. Advertisements are normally done on TV, magazines and the radios hence are accessible to the target market in this case of whiskey advertisement the young adults.  The advertisement industry has grown rapidly in the past years as effective advertisements has led to increase in sales for companies, hence the need for companies to study all means that an advertisement can attract the attention of the potential buyer of any product. One of the most common ways of advertising in alcohol products but controversial is the use of sex to sell alcoholic products (Carstarphen et al, 114). To analyze  the advertisement of Evan Williams’ whiskey, a rhetorical triangle is used. Also included are ethos, pathos as well as logos. The target audience for this advertisement was young males and females in their late teens, mid and late twenties. The advertiser uses pathos in the advertisement by evoking emotional feelings especially from the men.To get the male side of the equation, the advertiser draws attention as well as interest, by the use of a striking, attractive young lady on the right side of the advertisement, in bright colors to draw attention to a bottle of whiskey that is right in the center of the page. The thing that makes the attention of people to stick is that the attractive young lady is in fact posing next to nothing despite being incredibly good looking. There is also a way to get female attention to the advertisement. This is done through showing a plain girl, seeming a typical girl during the younger years. Besides that, there is an image of the same little girl but now she has become a woman, very attractive, more powerful, and full of confidence and self-esteem. Then the only way to achieve that is by drinking Evan Williams Kentucky straight bourbon whiskey. (Williams) The purpose of the advertisement is to attract the young adults to consume the advertised whiskey. The first very important information that is sent across to all potential buyers is that the whiskey has been brewed for seven years before being brought to the market. With a longer period of brewing, it means that the whiskey is matured and of quality hence being attractive to potential buyers. The use of this point illustrates the advertiser’s use of logos in the advertisement as they expect the consumer to be rational in their analysis of the advertisement such that they can tell the time period the whiskey took to mature. The advertiser uses sexual stereotypes that include a blonde hair, with blue eyes as well as breasts that are large in size. The whole thing leads to the impression that sex sells (Carstarphen et al, 114). This is the advertiser appealing to the ethos. Also cannot see the trustworthiness of this advert writer and most likely there is a snobby attitude as it seems that the only way that people care about others is if they are good looking and  the less attractive are viewed unequal. This fails to comply with the ethos such that it is not ethically right. It is also difficult for the woman who is less attractive on the right side of the advertisement to  achieve similar opportunities  than the one  who appears sexually enticing to the audience.  I believe that the advertisement is showing poor ethics hence failing to comply with the industry ethos. Logically the advertisement is essentially sexual. There is the use of a scantily clad lady, who looks so attractive in bright colors, standing just next to a bottle of whiskey. The  advertiser also tries to use a slogan that will go with the product as well as its application in a completely different situation including a woman. They also show how better it gets when aged seven years. It is degrading to the woman  who appears in the advertisement since it shows  her being  ugly in the first image, and then again  in  another shot, she appears years  later  with less clothing and  make up  done,  suggesting that  she now looks better.  The problem with it is that only few women look like that hence setting the bar too high to reach for ordinary people. I would also mention that there is nothing wrong with girl on the left as she is plain and simple.  The collective responsibility of the society is drained away through wearing close to nothing in order to catch attention as well as impress.  The photo on the left looks worse because they have not done the hair. The lady also wears a shirt that’s wrinkled, simple earnings as well as a simplistic vest. The advertiser  tries to get sexual emotions in most of their alcohol advertisements. Here they have used an attractive woman standing close to a bottle of whiskey. t. The advertisement is able to connect emotionally with the consumers who eventually buy the products. The campaign makes it more differentiated in product in comparison to its competitors. The effectiveness of the advertising campaign can be seen in the responsiveness of the consumers such that they are able to consume more of the products hence an increase in the products sales revenue. This thus highlights the effectiveness of the advertisement. The target audience of this campaign is the general public more specifically, home. The effectiveness in the delivery of the advertisement is quite successful. To me, the delivery of the advertisement is easy to relate to and because of that. I could be easily convinced do consume the product. The effective delivery of the advertisement makes its more appealing to the target audience hence helps in the achievement of their desired marketing goals.There is the impression that drinking this product will make the person to get this particular woman. There is the attraction on the female emotional side whereby there is the talk of how a young decent looking woman goes on to become attractive, the impression created here being that this product makes women become very attractive. This is appealing to consumer ethos. In the advert, the younger girl who looks less attractive  seems to be less confident  but in the older picture she looks more attractive. In the newer picture, she looks more vibrant and her clothing is more sexually proactive than in her older self, where she used to cover up and dint show any skin. Therefore the advert shows that a person becomes happier if they are good looking and sexually dressed unlike when they are not good looking persons Conclusion             In conclusion, I think the use of sexual appeal is a terrible way of advertising. The problem is that all companies have adopted this way of advertising and this has led to consumption of alcohol even for the under aged. I have also noticed that the different angles of this advertisement are similar as sex is used to sell everything. The society also seems to have adapted to this type of advertisement and therefore no changes will occur any time soon hence sexually racy ads will continue to be seen in the magazines (Sell now, 89). Hopefully companies will one day do away with these types of ads and make ads that are suitable to our culture. References Carstarphen, Meta G, and Susan C. Zavoina. Sexual Rhetoric: Media Perspectives on Sexuality, Gender, and Identity. Westport, Conn: Grenwood Press, 1999. Print. Messaris, Paul. Visual Persuasion: The Role of Images in Advertising. London: Sage Publications, 2002. Print. Sellnow, Deanna D. The Rhetorical Power of Popular Culture: Considering Mediated Texts. Los Angeles: SAGE, 2010. Print. Williams, Evan. ThinkUP Cube. 2012. Web. http://www.thinkupcube.com/portfolios/evan-williams/ BIBLIOGRAPHY l 1033 n.d. Evan William Whiskey Advertisement. . Source document

Attitude Towards Work Essay

Attitude towards work and interpersonal relations as factor in job performance Statement of the problem: This study aims to determine the relationship of attitude towards work and interpersonal relations to the job performance of the employees. Specifically, this study seeks to answer the following questions: 1. What is the profile of the Employees in Drug Maker Company in terms of the following personal circumstances? 2.1 Age and Sex 2.2 Civil Status 2.3 Educational Attainment 2.4 Years of Experience 2. Do attitude towards work and interpersonal relations affect job performance? 3. To what extent do the work attitudes affect the job performance? 4. To what extent do the interpersonal relations affect the job performance? 5. What is the perception of the employees towards work attitude and interpersonal relation? 6. Is there any significant relationship between attitudes toward work, interpersonal relations and job performance? WORK ATTITUDE AND INTERPERSONAL RELATIONSHIP QUESTIONNAIRES Personal Information Name:________________________________________ Gender:MaleFemale Age: 20 yrs. and below 41-50 years 21-30 years 51 and above 31-40 years Civil Status: Single Married Widow Educational Attainment: High School Graduate College Graduate Course: _______________________________________________ Year of Experience: 1-5 years 6-10 years 11-15 years 16-20 years Others please specify: _____________________________________ Direction: Please check the appropriate answers to the item questions. The following are the symbols/letters use: SYMBOLS | | SD| Strongly Disagree| D| Disagree| SA| Strongly Agree| A| Agree| | SD D SA A| A. Work Attitudes:| 1. Your current hob is interesting and challenging.| | | | | 2. The qualifications you possess are appropriate and relevant to the job.| | | | | 3. The skills required match the tasks to be performed and consistent with the job description.| | | | | 4. The efforts demanded by the job are commensurate to the pay received.| | | | | 5. The responsibilities assumed in the job are well defined and clearly delineated| | | | | 6. The working condition (illumination, ventilation, temperature and humidity, etc.) in the office is conducive to work.| | | | | 7. There is close supervision by the office head to ensure efficiency of performance in the job assigned. | | | | | 8. You dislike your job and looking forward to a better employment elsewhere.| | | | | 9. The routine or daily task is dull, boring and monotonous.| | | | | 10. You consider work as something natural and necessary in life. | | | | | 11. The job provides you a sense of responsibility in performing the duties.| | | | | 12. A fee ling of satisfaction is attained as a result of completing the task (sense of achievement).| | | | | 13. The job offers opportunities for promotion in position as well as pay increase based on merits.| | | | | 14. The remuneration for the job position in just and position is just and fair with the nature of the work being undertaken.| | | | | 15. The interaction in the office among co-workers is cordial and harmonious.| | | | | 16. The job itself becomes a means for personal growth and professional advancement (self-actualization/Self-fulfillment).| | | | | 17. The office head being very supportive and tolerant enables you to feel confident in the job. | | | | | 18. There were opportunities for a right job which you missed by working in the present set-up. | | | | | 19. In the present job, there is no chance to improve and learn more in terms of better aptitudes and new skills.| | | | | 20. The need for recognition is much felt in the office.| | | | | B. Interpersonal relationship with peers and heads:| 1. The office head is very flexible and approachable making so easy for the workers to have closer interpersonal relationship with him/her.| | | | | 2. The working relationship within the office is formal and cautious (careful) between the head and the rank and file. Resulting in uneasy situation.| | | | | 3. The need for others to turn to for advice and direction is the reason for maintaining a particular group to interrelate with.| | | | | 4. Interpersonal relationship is part and parcel of a work place in order to establish harmony and foster cooperation with fellow workers.| | | | | 5. The head picks or chooses somebody personally close to him/her to interrelate with group.| | | | | 6. You feel insecure with group activity whether work related or personal interaction.| | | | | 7. Your admiration and respect for the office head draws you further apart from him/her.| | | | | 8. Due to office interpersonal relationship with other workers, job dissatisfaction arises as an outcome of comparison or jealousy/envy.| | | | | 9. An informal group consisting of selected employees is intended to establish some type of conformity to ideas, beliefs, personal activities which may serve mutual interests. Thus, ostracizing or excluding others.| | | | | 10. Interpersonal relationship is resorted by you with colleagues as a form of recognition and acceptance of personal identity in your part (Feeling of importance).| | | | | 11. The latest gossip or rumor is the mutual bound for interpersonal relationship. | | | | | 12. The office head or superior maintains aloofness or distancing himself/herself thus, creating gap in terms of interpersonal relationship with the rank and file.| | | | | 13. The saying that â€Å"intimacy breeds contempt† really applies between a head and subordinates in close interpersonal relationship.| | | | | 14. You prefer to be on your own; a loner or introvert, and do not establish any relationship with others.| | | | | 15. Camaraderie or comradeship makes you to experience sense of belonging by sharing common interests. This way, the informal group is the basis for interpersonal relationship.| | | | | 16. You feel nervous and insecure in the presence of the office head. As a consequence a very impersonal and uncomfortable situation in the office becomes evident.| | | | | 17. You stick to the present job or stay on because of the interpersonal relationship with loyal friends within the institution or work area.| | | | | 18. Interpersonal relationship among your peers or co-workers for solidarity or a total sense of group allegiance for a common purpose.| | | | | 19. The interpersonal relationship that exists in the institution is factional or consisting of small fragmented, splintered groups having each its own motives and objectives.| | | | | 20. Interpersonal relationship may become a recourse or outlet to confide problems and an avenue to express opinions on work related issues. | | | | | CONCEPTUAL FRAMEWORK: Work AttitudeRespectfulnessCommitmentInnovationHelpfulnessInterpersonal RelationsWork ethicsChemistryFriendshipLoyalty| INDEPENDENT VARIABLESDEPENDENT VARIABLES Job PerformanceAccuracy of workQuality of workQuantity of workTimeliness| The effect of attitudes on interpersonal relationships in the workplace is well documented in scholarly psychology literature. However, opinions regarding the types of effects that result from different attitudes vary somewhat. Regardless of the opinion of scholars, it does help for business owners to know how attitudes affect these relations among workers so that they can hire the right kinds of people and also head off any potential problems among existing employees. 1. Cooperation * One way in which attitudes affect interpersonal work relationships is evident in the way a positive attitude can engender a sense of cooperation among workers. The tendency to think positively and approach each task with a â€Å"can-do† attitude can be infectious. When it comes to collaborating on projects, the positive attitude can spill over into the way employees cooperate with one another. Those who start projects with the expectation of completing the project on time and correctly will find no excuses for not getting the work done. Those who cooperate with one another on these types of projects will generally have more positive relations with one another. Division * Workers with a poor attitude about work and the tasks they are required to complete will have a negative effect on those around them. Just as a positive attitude is infectious and spreads to others, so too do poor attitudes have a negative effect on worker relations. This can cause division in the workplace, making it difficult for employees to collaborate with one another, as the poor attitudes spill over into how they treat one another. * Sponsored Links * 3-Minute Chakra Test Take the Free Chakra Test to Find Out Which of Your Chakras Are Weak www.ChakraHealing.com Similarity * Studies show that workers who have similar attitudes, positive or negative, will inevitably attract people with similar attitudes. A 2010 article published in the International Journal of Innovation, Management and Technology reveals that workers tend to develop relationships with colleagues who share the same outlook on the world. The recognition that others have similar attitudes and values will inevitably lead to the establishment of potentially long-term relations with these employees. The article points out that the establishment of such relationships has the reciprocal effect of elevating self-esteem and strengthening the beliefs and values of those who did the attracting. Communication * Shared attitudes and values can strengthen interpersonal relations among workers by opening up the lines of communication. Communication is essential for the growth of relationships among people, regardless of whether they are colleagues. Those who have positive attitudes and are open to interpersonal communication with others will be more effective in developing positive interpersonal work relationships. Those with a negative attitude can be harder to communicate with because of their tendency to shut down or close themselves off from interacting with others. In short, the communication necessary for interpersonal relations is affected by the attitudes of the workers. Abstract Purpose – Through the lens of social exchange theory and organisation support theory, the purpose of this paper is to examine the passive, aggressive, and assertive styles of managers/supervisors that influence perceived supervisory support and to test whether the support increases employees’ satisfaction with the communication of supervisors and their organisation-based self-esteem. It also assesses whether employees’ communication satisfaction and their self-esteem influence employees’ performance, commitment and absenteeism. Design/methodology/approach – In total, 400 employees from ten manufacturing firms in India were studied through questionnaire survey. Standard instruments were used to assess the constructs. A scale was developed to measure the communication style of managers and a single item to assess absenteeism. Findings – Results revealed that assertive style of communication lends maximum support to employees. Perceived supervisory support at the workplace enhances employees’ satisfaction with communication of supervisors and organisation-based self-esteem. Satisfaction with communication fosters a strong emotional bond with organisations and the emotional bond with organisations reduces employees’ absenteeism. Originality/value – The paper shows that employees’ organisation-based self-esteem increases their job performance. Organisations can conduct training programs to develop an assertive communication style in their managers/supervisors to increase the support to subordinates; thereby its positive consequences will follow in increasing employees’ performance and commitment and reducing absenteeism. Introduction Today we are faced with the pre-eminent fact that, if civilization is to survive, we must cultivate the science of human relationships (Roosevelt, 1945). Interpersonal relationships including social relations with one another are an essential part of organisational life and sustainable success. As far as communication is concerned, words are only superficial aspects. Without human function, words can never convey the exact meaning to the other person. Effective communication builds relationships. Wyatt (2006) stated the following: Effective communication is the lifeblood of a successful organization. It reinforces the organization’s vision, connects employees to the business, fosters process improvement, facilitates change, and drives business results by changing employee behaviour (p. 6). Managerial communication drives relationships and frames the attitudes and behaviours of employees in the workplace. Attitude has three components: affective, cognitive, and behavioural. Whi le the cognitive component represents the evaluation of stimuli in the mind, behaviours are actions or reactions that occur in response to those stimuli. In measuring attitudes, only affective/feeling components are assessed in connection with communication, organisations, managers, and situations. Positive attitudes manifest in well-adjusted behaviours and negative attitudes lead to the reverse. An historical overview of managerial communication shows that the way managers communicated with subordinates is markedly different from how they do today. While employees were previously regarded as the greatest asset of an organisation, the asset metaphor has been elevated to a new level. Organisations have started recognising employees as human capital owners and investors (Davenport, 1999). As a result, the emphasis on communication â€Å"content† has shifted to â€Å"behaviour† as a part of the communication process because employees’ interpretation of supervisory communication depends not only on â€Å"what† is said but also on â€Å"how† it is said. A people-centred strategy is an important source of competitive advantage because, unlike technology, costs, or new product development, it is difficult to imitate (Pfeffer, 1998). Managers can create an environment through communication where employees feel happier and more passionate about their jobs and exhibit attitudes and behaviours necessary for improved organisational performance. Background Blau’s (1964) social exchange theory is among the most influential conceptual paradigms for understanding workplace behaviours. Social exchange theory is based on a central premise that the exchange of social and material resources is a fundamental form of human interaction. When two parties who are in a state of reciprocal interdependence interact with each other, obligations are generated (Saks, 2006). Organisational support theory, derived from social exchange theory, explains how the support of organisations affects the behaviours of employees (Eisenberger et al., 1986). It suggests that employees form a global perception of the extent to which the organisation cares about their well-being and demonstrates appreciation, called perceived organisational support (POS). Supervisors are regarded as representatives of the organisation. If employees perceive the supervisor/organisation as supportive, they feel an obligation to return this support (Rhoades and Eisenberger, 2002) i n the form of favourable attitudes and behaviours that promote employees’ performance. POS manifests in increase in in-role and extra-role performance and decrease in stress and withdrawal behaviours such as absenteeism and turnover. Assessing such constructs quantitatively, the effects of managerial communication on employees’ attitudes and behaviours can be gauged. Although relational concerns have been at the heart of management research for decades, the power of relationships has become even more salient both for employees and organisations. Accordingly, going beyond the social exchange theory (Blau, 1964) and organisation support theory (Eisenberger et al., 1986; Rhoades and Eisenberger, 2002; Shore and Shore, 1995), this study investigates the impact of perceived managerial communication styles on employees’ attitudes and behaviours through perceived supervisory support (PSS) vis-à  -vis POS. Social exchange theory suggests that if a superior (on behalf of the organisation) confers a social gift on a subordinate, the latter will feel obligated to reciprocate. POS is defined as employees’ perceptions about the degree to which the organisation cares about their well-being and values their contributions. Organisation support theory suggests that the development of POS is the employees’ tendency to assign humanlike characteristics to the organisation (Rhoades and Eisenberger, 2002). POS represents an indispensable part of the social exchange relationship between employees and the employer because it implies what the organisation has done for its employees. The supervisor on behalf of the organisation extends support to subordinates. Subordinates perceiving support of supervisors vis-à  -vis organisations cultivate positive attitudes and engage in extra-role behaviours. Subordinates are unlikely to hold favourable attitudes and behaviours when the treatment is negative or neutral (Rhoades and Eisenberger, 2002). Reciprocity and strong mutual care are emphasised in Indian culture (Srivastava et al., 2008). Indian culture stresses interdependence, sharing, and harmony with the surrounding world. While horizontal orientation and rationalism are valued by Indians, hierarchical orientation and emotionalism are also being valued (Sinha and Kanungo, 1997). The family structure in India is a close knit unit. Decisions are made only after prior consultation with the family members. Making important decisions without talking to the family is considered offensive and implies a lack of respect. These human aspects of Indian culture may have implications in the workplace. This study stresses the â€Å"human function† of managerial communication, a concept neglected in communication style research. The human function embedded in communication of managers/supervisors can affect the work relationships that can facilitate or retard employees’/subordinates’ attitudes and behaviours (Varona, 2002). While human relations practices play a key role in developing and maintaining the exc hange relationship between the employee and the organisation (Aggarwal and Bhargava, 2009), extant research offers little insight on appropriate managerial communication style that can help to build high levels of support. The role of social relationships is yet to be explicitly investigated. An issue that needs to be addressed is the specific styles of managerial communication that can promote or demote relationship building. To address this issue, one potentially helpful approach is to establish a link between the effective managerial communication styles and development of positive supervisor-subordinate relationships. Review of literature and development of hypotheses Communication styles Management is a process of working with and through others to achieve organisational objectives in an efficient manner (Lwehabura and Matovelo, 2000). Managing employees is enacted through communication (Holladay and Coombs, 1993). â€Å"The way one verbally, non-verbally and para-verbally interacts to signal how literal meaning should be taken, interpreted, filtered or understood, is known as the communication style† (Norton, 1983, p. 58). Norton (1983) classifies communication styles into ten different types – dominant, dramatic, contentious, animated, impression-leaving, relaxed, attentive, open, friendly, and precise. McCallister (1992), combining Norton’s (1983) styles, classifies communication styles into noble, reflective, and socratic. Comstock and Higgins (1997), merge Norton’s styles to four clusters of communication styles – cooperative, apprehensive, social, and competitive. Analogous to McCallister’s threefold typology of communi cation styles, Heffner (1997) groups the communication styles into aggressive, passive, and assertive (Ibrahim and Ismail, 2007). Noble style is directive and straightforward and may be equated with aggressive style. Reflective style is non-directive and may be parallel with passive style. Socratic style emphasises on analysis of details and debates and may be similar to assertive style. To understand the human aspects of managerial communication and the formation of interpersonal relations in organisations, Heffner’s classification of communication styles can be adopted to study perceived managerial communication styles. Heffner’s communication styles appear simpler and emphasise more on human relations in workplace than McCallister’s communication styles. Managers practice various communication styles. However, often one type dominants and becomes habitual. In passive communication style, managers avoid to express their needs, feelings, and feel shy to protect their rights. In aggressive communication style, managers express their feelings and opinions and advocate for their needs in a way that violates the rights of employees. While passive managers are usually unable to convey the full thrust of their message, causing irritation, delays, and rework, aggressive managers tend to be less concerned with moving things along than in preserving their own status and power over employees, though they may be successful in completing short-term goals (Newbold, 1997). Between these two extreme styles, is the assertive style. Assertiveness is a behaviour that enables managers to act in their own best interest and to stand up for themselves without denying rights of others (Arredondo, 2003). It facilitates good interpersonal interaction (Lwehabura and Matovelo, 2000) and is characterised by honesty, objectivity, openness, tolerance, accuracy, self- expression, and respect for self and others. Assertiveness can be used for creating mutual understanding and fulfilling objectives (Lwehabura and Matovelo, 2000). Assertive managers respect the needs of employees and go through the mental process of assessing what they need to know and how. Assertive managers also have the skills and confidence to challenge ambiguity and misunderstanding (Newbold, 1997). When the communication style of managers is straightforward and accurate, employees view managers as trustworthy (Tschannen-Moran and Hoy, 2000). This openness facilitates employees’ understanding of tasks and enables responsible decision making (Moye and Henkin, 2006). Assertive managers differ from aggressive managers. Aggressive managers attack or ignore employees’ opinions in favour of their own. They usually react to the given situation in a rude, derogatory, and sarcastic manner which escalates employees’ anxiety. On the other hand, assertive managers state their opinions while being respectful to employees. While aggressive managers fail to establish relationships with their employees, assertive managers build long-term relationships. The assertive communication style enables a manager to express his/her opinions and thoughts in a direct way without attacking others, refuse an unreasonable request without feeling guilty, give employees â€Å"constructive feedback† instead of â€Å"criticism†, give recognition and praise to employees at the right time and create a motivational climate, deliver a firm message by asking â€Å"questions† through a clever approach or ask effective questions to probe for facts and provoke for ideas, trust employees, and create a collaborative and congenial working environment. Employee attitudes can make or break business profitability and sustainability efforts. Although it can be difficult to change the atmosphere in a toxic workplace, it’s possible with positive thinking and actions. Listening to employee complaints and offering constructive feedback and resolutions encourages positive thinking. Learning how to appease and motivate employees can salvage talent from even the most negative work environments. Once you manage to change employee attitudes, your business can move in a positive direction. Today’s business world has just one constant–change. No matter what industry your company competes in, the business environment is always evolving. In order to survive, your business must also evolve. Too often your employees will encounter these environmental changes and respond with a negative attitude. Poor employee attitudes can derail your business efforts. This makes the managing of employee attitudes a critical management function. A negative attitude in the workplace is expressed as cynicism about job tasks, a disinterest in working with others and insubordination toward authority. The negative attitude may be subtle; for example, the employee may come in late or make frequent sarcastic comments. Both overt and discreet expressions have ramifications on an office environment. Dorene Ciletti, author of â€Å"Market Yourself,† states that a worker who exudes a negative attitude tends to be monitored carefully and is unlikely to be promoted. Coworkers also express caution about working with an individual who may weigh the project down with his bad attitude. An employee with a positive attitude shows enthusiasm and curiosity about her job. She is invested in the outcome of projects and the company as a whole. Harold Wallace, author of â€Å"Personal Development for Life and Work,† explains that an employee with a positive attitude has the potential to electrify the entire workplace. Such an attitude has the potential to increase worker productivity and overall job satisfaction.

Louis XI of France Essay

Machiavelli’s suggestion that a ruler should rule like both a lion and a fox is exemplified to very different degrees with the monarchs Isabella and Ferdinand of Spain, and Louis XI of France. Isabella and Ferdinand were strong, ferocious leaders who implemented local and state level authority impressively. They also cleverly established a guilded appearance as religious figures connected through diplomatic alliance to the Catholic church. They follow Machiavelli’s suggestion to the T. Louis XI of France, tells a different tale. Although he was known as the â€Å"Spider King†, infamous of his scheming, he was cleverly created footholds in the capitalistic realm of his country. His greatest downfall was his lack of foresight, and sheepish tendencies toward reclusiveness and isolation. Isabella and Ferdinand were supreme rulers. They established extreme, and savage local authorities that suppressed violence in their local city levels. They also brutally enforced the reconquista, the exile of Jews and Muslims. This gave them the appearance of being fierce, and proud. They were able to properly govern their people, protecting them from violence also keeping Catholicism at its prime. Isabella and Ferdinand were also considerably sly and clever as well. They created the appearance that they were extreme religious fanatics, while in actuality they were not. This granted them support from their followers, and also allowed them to create alliances with the Catholic church. With such alliances like Pope Alexander, they were able to gain footholds with the choosing of the bishops not only in Spain, but also in the new American Hispanic territories. It can alos be taken into consideration that Isabella and Ferdinand were able to also put the crown at the center of their government by training men of the middle class in Roman law, so that they were capable of ruling on a royal council, removing all outside nobility and aristocratic influence. Yet again, another fox like move. Louis XI of France tells a different tale. He promoted many new industries for France. This includes the silk and weaving at the Lyons and Tours. By doing this he created a capitalistic gain in his part of the continent. It welcomed new craftsmen from all over to draw monetary gain into his country. It was a very clever and â€Å"fox like† move. Again Louis of France was known for is commercial treaties that he created and welcomed with England, Portugal, and the towns of the Hanseatic League. By doing this he created economic alliance with these areas. He was capable creating unestablished but relevant ties to both these areas. It created a constant supply and demand to also aid France’s finances. Without making it known, England and Portugal had the potential to become economically reliant on France, and it’s new industries. Yet another â€Å"fox like† attribute. Unfortunately what Louis XI had in â€Å"fox like† qualities, he lacked in â€Å"lion like† ones. Because of this he was often marked with the term â€Å"Spider King† and known for his scheming ways. He was also criticized for not being nobel or brave when it came to the country’s infantry. He disbanded it, and instead hired Swedish mercenaries instead. You can imagine how terrible this looked upon himself, not supporting France or its capabilities. Because of this, Louis XI of France was made to look a coward. As it has been established, Ferdinand and Isabella are extraordinary examples of Machiavelli’s suggestion. They were both militarily fierce, but also well admired through they involvement in the church, making them effective rulers. Louis XI on the other hand, was less fortunate. Because he leaned too heavily toward one side, it can be seen that he was often a less effective ruler. Although his economic power was admirable, his lack of integrity and support for his own country is seen as cowardly. It is said that he was considered a reclusive and isolated man, and few mourned his death.

Human Resource Management for Service Industries Assignment - 2

Human Resource Management for Service Industries - Assignment Example The alternative medical systems goal is to treat, diagnose and prevent mental or physical illness and often incorporate medication and non-medication therapies. It regards the human being to be a rare psychological, physical and spiritual entity. From this holistic approach, it is the pathological or physiological interaction among these aspects that defines health or illness. The origin of health or illness also relies on the interrelation between nature, the human being and the cosmos. Traditional Chinese medicine (TCM) is guided by the principle that in order to prevent diseases the best approach would be health preservation. This healing system concurs with my beliefs regarding health or illness. It is essential for us to reinforce the health of our bodies before illness attacks rather than curing it after it has struck. Also, it is vital for us to live better lifestyles and have good nutrition choices before the insurgence of a disease rather opting to get prescriptions after problems have arisen. Alternative medical systems are holistic in that they tie physical symptoms around various aspects of the human being inclusive of his or her social and natural environment. They are basically person-centered. There is increased awareness globally on the necessity to maintain a healthy lifestyle. People are turning to strategies of prevention of diseases. Alternative medical systems offers best practices to future patients who wish to lead healthy life styles and prevent illness. Its effectiveness is gaining popularity among patients and its future embrace would be widened greatly. Roberti di Sarsina, P., Alivia, M., & Guadagni, P. (2012). Traditional, complementary and alternative medical systems and their contribution to personalisation, prediction and prevention in medicine—person-centred medicine. The EPMA Journal, 3(15), 1-10.

Macroeconomic Stabilisation Theory and Policy Essay

Macroeconomic Stabilisation Theory and Policy - Essay Example † A labour market is generally a market where the services of labour factors of production exchange hands. From a macroeconomics’ point of view, it is a very critical factor that impacts on the overall markets of factors of production. In line with the same definition, it should be noted that in the short-run wages remain rigid and this is among other predicaments in the same short-run. In the short-run, therefore, equilibrium remains an illusion. Over-employment and under-employment remain the order of the day in the short-run. (econguru.com, 2008) Castles, in his book, states that aggregate supply of labour is usually a function of the trade-off between leisure and income. It involves the effects of substitution and the income offsetting. (Castles, 1998 p198) On the other hand aggregate demand of labour happens where there is measurement of employment levels and it serves as a rate of growth determinant with wages and inflationary impacts on wage levels in the spotligh t. (O’Hara, 2001 p511) These two functions of any given labour market are the major aspects of this market clearing topic. They are going to be considered in detail further on in the study. The expression â€Å"Market clearing† refers to that process through which markets move to a scenario where the quantity of demand is equal to that of supply. This means that the forces of the economy ensure that supply and demand are at par. This process of achieving a market clearing position usually involves various adjustments in the market up to the point of getting a price of market clearing. This concept of market clearing is highly related to that of equilibrium in the market. (Black, et al, 2009 p282) Issues of a labour market may be with the inclusion of wages, rates of participation as well as unemployment. A typical labour market, thus, provides a systematic structure that creates an environment of employers’ and workers’ interaction with regards to the con ditions of work, jobs and pay. The outcomes of a given labour market are dependent upon the processes as well as institutions of the overall bargaining besides the part played by unions of trade and organisations of employers. (eurofound.europa.cu, 2011) An equilibrium in a market of labour may be the putting together of demand for labour and labour supply. In such a case the price, with labour in focus, is the wage equivalent to a given labour level and the demanded quantity of labour is the amount of labour-hours that are employed. Labour demand is the output price multiplied by the extra labour productivity in output units. Equilibrium, therefore, occurs where the demand and supply curves intersect. Figure 1; shows the demand and supply of labour in a given industrial case. Note: D is demand for labour S is supply for labour W is real wage levels Wage S W D Labour hours D,S One can look at a given labour market where there is a law of minimum wage. The most essential factor here is to make an analysis of the effects of the law of minimum wage. Minimum wage (W1) is set above the wage at equilibrium level. The resultant effect is that of employers’ demand as well as hire (N1) labour-hours, which is lower than would be the amount of labour hours that are hired at the point of equilibrium wage. The other outcome is an excess supply of labour as seen in the

TELEVISION BROADCASTING, HISTORY OF Essay Example | Topics and Well Written Essays - 750 words - 1

TELEVISION BROADCASTING, HISTORY OF - Essay Example The researcher’s main goal is to reveal to the audience the chronological events that saw coming of age of the television and the television news. Vladimir K. Zworykin gave hope to Americans when he first patented the iconoscope television picture tube in 1923. NBC further developed this to broadcast an image and allow television transmission. The great depression and World War II delayed the first newscast, which eventually came in 1939. By this time, only a few television sets existed in New York area, limiting the number of audience reached by the cast. The number of television sets owned by homes increased considerably in 1946 and by 1948, almost one million homes owned television sets. The number of licensed television stations also increased to 108 serving a greater number of public. By 1950, television managed to change the old habits of attending movies, and sporting activities because many preferred the comfort of their home watching television (Landesberg and Pescato re 1024- 1028). Growth in programming played an important role in the television acceptance. For instance, television captured important functions in the other parts of the world, displayed good movies, discussions, and soaps attracting all kinds of audience. Undeniably, growth in technology played an important part in this transition and to the next level of digital technology. The Landesberg and Pescatore, the co-authors of this article have used literature review as a methodology to this article. Numerous literatures exist that explain some aspects of television, television news, and invention of television sets. In choosing to use existing literature, the authors avoid the challenges that go with the traditional qualitative methods. This methodology is appropriate to this research to some extent. First, this method is a cheaper one and thus appropriate in case of less funds. Secondly, the research involves historical events that occurred many years ago when the

The Long Awaited Freedom Essay Example | Topics and Well Written Essays - 1000 words

The Long Awaited Freedom - Essay Example They should be taught about things that could affect their lives in one way or another, like peer pressure. Specifically, I would like to relate a personal story that shows how strict parenting can give rise to teenagers who want explore and experience things they are not exposed to at the very opportunity they get, sometimes with unspeakable consequences. My parents are very strict, have always been, but this strictness has heightened with governments and security agencies issuing terrorist alerts all over the world. The thought of not having them for a fortnight was more than welcome in my mind, already having well laid plans. I helped them make the necessary preparations and even reminded them things they could forget, just in case the trip was cancelled as a result of missing some important document. The day finally came; I offered to take them to the airport, asking the driver to take an early leave, quite surprising to them, as this was not something I liked to do. What they di d not know was that I was hell bent on making sure they left. The drive to the airport seemed long, perhaps due to the long awaited freedom, only hours away. I watched as their documents were scrutinized, luggage screened and watched again as they boarded the airplane, scheduled for arrival the following morning. Freedom, which was long overdue, had come. The plans in my head overwhelmed me as I called my friends to give them the news. It had been difficult proving to them that I could do what they did on a weekly or daily basis, due to my parents’ strict nature. My parents’ business trip had coincided with the Muscat festival. Things could not get better. This is a 22-day-long festival observed annually between January and early February at various beaches, parks and shopping centers in Oman’s capital city, Muscat (Darke 111). The festival, arranged by the Muscat Municipality, focuses on Omani culture and heritage, and entertainment includes funfairs, fireworks and raffles. Omani culture and crafts are demonstrated and celebrated in traditional villages put up specifically for the festival. There are also camel races, poetry recitals and art exhibitions, as well as Arab singers performing in temporary amphitheatres. The festival begins in the late afternoon, at around 4 pm and goes on until 11 pm. Three of my friends joined me at the Qurum Park, one of the locations where the festival was taking place. The evening was promising. We moved from one stall to another, watching the dancers, took part in the camel race and even had an artist draw our portraits. When the festival closed for the day, we decided to go into town and have more fun. I was not afraid that my parents would call, constantly nagging me to get back home. This was the kind of freedom I had been missing. My friends suggested we have a drive by the beach, with the argument that the Royal Oman Police (ROP) would not be on patrol that night. Their focus was obviously on the Mu scat festival. We had a car borrowed from my friend’s brother who was out of town. This part of the beach was particularly quiet, perfect for our escapades. We decided to race for a distance one by one, each showing his prowess in the process. My friend went first, and he drove in a style I have never seen before. He started normally, but later used a raised hip of sand to tilt the car. He was now driving on two wheels. What? I had to try this, keeping in mind that I was here to prove myself. All except me viewed this as normal; I was astounded. The three of them drove in the same manner. It seemed like they had practiced for quite some time. I had to do it too, lest I be labeled naive. It was finally my turn, my heart raced. I started out like all the others and quickly

You are an entrepreneur launching a new business. Explain what Research Paper

You are an entrepreneur launching a new business. Explain what marketing is and why is it important to your new business. Include the benefits of a marekting plan - Research Paper Example The initial step that marketing takes is to get prospective buyers and after this base management which is aimed at retaining the customers takes over. Base management requires the business to build and nurture relationships with the customer by improving service delivery and the quality of the products the customer needs (Tybout & Calder, 2010). Enhancing customer-business relationships enables the marketer to participate competitively in the market and this creates customer loyalty because the customer trusts that the business will be able to meet all their product needs in the best way. Customer satisfaction is paramount for any business to be successful and marketing will enable the business to know the needs of consumers since it will also involve marketing research to know the needs of the society. Marketing will enable the new business to make use of the four P’s of marketing, which will reflect the desires of the customers and the target market (Tybout & Calder, 2010). The product aspect of marketing will enable the business to determine the product desired by the market and ensuring that this product is available to the customers. Pricing will ensure that the price if the product is set at a charge that is favorable and competitive enough, thus not run the new business out of the market. The promotion aspect of marketing will ascertain that there are advertisements, publicity and sales promotion, which are aimed at promoting the brand or the new business. The last aspect of marketing is placement, which will entail making strategies of how the product will reach the target market and the channel that will be used. The four P’s are useful as they will ensure timely and effective delivery of the product to the target market and this creates customer satisfaction, which will increase sales as customers will be able to acquire goods

Organizations &behavior Essay Example | Topics and Well Written Essays - 3750 words

Organizations &behavior - Essay Example As it has been witnessed that the number of employees in the organisation has increased overtime to around 400 employees, indicating a medium to large size of the organisation, a structured timetable for the employees would ensure a more coherent and coordinated operational functioning of organisational resources whether human or non-human. This would help the company in comparing the labour hours with the employee performance and determine factors that act as a barrier towards enhanced employee performance enhancement. However, implementing decentralisation strategies is also not without its disadvantages and challenges of perplexity in decision-making, coordinating operations and making time and cost effective utilisation of organisational resources (Malone, 2004). To overcome these challenges that might hinder chances of success of this initiative, Jill Thompson should emphasise framing new rules with the help of the managers, inclined towards enhancing the productivity as well as level coordination in the various segments of the company. Additionally, philosophy of the top-level management towards decentralising the company structure, company’s past growth trends, physical location of the company, quality of the managers and external environmental influences on the company’s business should also be considered when framing the rules to implement decentralisation successfully. As these factors have a direct relationship with the organisational structure and culture, the process of d ecentralisation will certainly have a direct implication on different levels of the organisation, further inducing changes to the overall business process. Likewise, through decentralisation, it has been viewed that the culture being followed by the employees in the company will change to a certain extent, as this approach will create more responsibility and power of decision making for the employees (Mosley & et. al., 2010). As argued

Domain Name Dispute Assignment Example | Topics and Well Written Essays - 2000 words

Domain Name Dispute - Assignment Example Before dealing with the three elements necessary for substantiating the complainant’s case, it is necessary to deal with the trademark issue raised by the respondent.   What distinguishes the Uniform Dispute Resolution Policy (UNDRP) from the au. The policy is that under the au. Policy, it is not necessary for the complainant to have a registered trademark.   All that the complainant is required to prove under the au. The policy is that he or she have acquired a common law trademark through ‘sufficient evidence of use or reputation in the trademark to justify reliance on a common law trademark’.1 The Complainant has provided sufficient evidence of its common law trademark through evidence indicating that Quickileaks has been operating as a well-recognized and accessed online media outlet prior to the respondent’s registration of its domain name.   It is therefore concluded that the complainant does have a common law trademark in Quickileaks.Before dea ling with the three elements necessary for substantiating the complainant’s case, it is necessary to deal with the trademark issue raised by the respondent.   What distinguishes the Uniform Dispute Resolution Policy (UNDRP) from the au. The policy is that under the au. Policy, it is not necessary for the complainant to have a registered trademark.   All that the complainant is required to prove under the au. The policy is that he or she have acquired a common law trademark through ‘sufficient evidence of use or reputation in the trademark to justify reliance on a common law trademark’.1 The Complainant has provided sufficient evidence of its common law trademark through evidence indicating that Quickileaks has been operating as a well-recognized and accessed online media outlet prior to the respondent’s registration of its domain name.   It is therefore concluded that the complainant does have a common law trademark in Quickileaks.Identical or Confus ingly Similar When a domain name is identical to the tradename in question, this element of cybersquatting is easier to prove. The difficulty arises with respect to proving confusingly similar. While some cases the use of a qualifying word can do nothing to distinguish the domain name from the trade name. For example, in L’Oreal/L’Oreal Australia Pty v Namewise Pty Ltd /Nicholas Bolton, a domain name L’Oreal Store could not distinguish the domain name from the trade name since adding the word Store to L’Oreal does not account for the fact that L’Oreal products are sold in stores.

Market Structures Research Paper Example | Topics and Well Written Essays - 1500 words

Market Structures - Research Paper Example Following are the five market structures with the explanation of the scenario in which they are described in the book. Pure Competition A market structure is known as ‘pure competition’ when there are a large number of sellers or firms in the market. Due to the presence of a large number of sellers in the market, there is no possibility of the presence of monopoly, oligopoly or difference in prices. The competition brings the prices of products to a point that is determined natural by the market forces i.e. the demand and the supply. The example of pure competition in the book is given when the author describes the hamburger stands and restaurants that are located at the Route 66. The number of business operating in that one market is very large and the products provided by those businesses are almost the same. The example in the story suggests that there are a large number of small businesses that offer quick meals, candy, medications, gasoline and other essential commo dities. In the presence of a large number of sellers and substitute products, the buyers are given with a complete freedom to choose any feasible seller. In such a scenario, the sellers cannot keep prices any higher than those prevailing in the market. The impact of such a market structure on the sellers is not so beneficial as they are not allowed to keep a high profit margin and the profit they make is normal profit that is determined by the market forces. However, buyers on the other hand, are benefitted by such a market structure as they do not have to pay any higher than the normal price. In some circumstances, when there is excess supply in a perfect competition, the prices may lower even further due to the laissez faire market forces. Monopolistic Competition Monopolistic competition is a market structure that is the opposite of the perfect competition. Unlike perfect competition, in monopolistic competition, the products are differentiated and there are less or no substitute products in the market and the number of firms is also low. This scenario benefits the sellers as they are free to charge any price for any buyer. From the story line, the example of monopolistic competition can be extracted from Chapter 26 when one of the characters goes to market in order to buy some groceries. It is found out that all the prices, even those of the basic necessities, are inflated and there is nothing the buyer can do against it. This scenario rises because there is product differentiation and price differentiation in the market. The character, Ma, is surprised at each price she is told for the products she wishes to purchase. She even reminds the shopkeeper that not long ago the prices were significantly less than what he quotes and the shops in the town offer lower prices. Other sellers are present in the market that has been indicated as ‘town’ in the book, but the monopolistic competition in intact due to the geographic location and price differen tiation. Therefore there are no substitute products in the market. The sellers are free to charge any price at any profit margin and the buyers would have no influence over the prices and they would be compelled to buy at the inflated prices. Thus, in a monopolistic competition, the number of sellers in the market does not impact the overall competition due to lack of substitute products. The sellers are benefitted from this situation because they are free to

Managing Information Technology Essay Example for Free

Managing Information Technology Essay Question #1: What would be your prioritized list of IT investments? Four IT investments need to be prioritized; 1. 2. 3. 4. Ecommerce Web sales Aligning the various systems (legacy, SAP, ERP) together. Hire relationship managers Make IT a â€Å"partner† 1. After only 3 years, KL’s Web sales have reached $156M, equalizing its in store sales, and now represent 15% of total sales. This is very encouraging and exciting. KL needs to continue to invest in Ecommerce Web sales in order to continue this great growth. Selling via the Internet should be a priority because it’s cheaper than your ordinary brick and mortar sales points, there is less overhead expense, and this market is growing exponentially. The company should work towards gaining the most market share possible developing an industry leading website, timely and dependable delivery, and customer service. Accomplishing the above means getting all the company sharing information and data more efficiently (see point #2). 2. KL has a complex IT infrastructure with various systems in use around the world. The result is a frustrated bunch of employees upset with the fact that communication data sharing is awful. To remedy this the company needs to invest more in training to get the whole company, including the USA, to use SAP as soon as possible. 3. Assign/hire relationship managers to improve information sharing, facilitate plans, priorities, communications, and relationships, and in turn get the whole system to work together. 4. To avoid such problems in the future, KL needs to make IT a â€Å"partner† in the decision making process. In other words, the company needs to better involve IT in company strategy and tactical planning. With the IT team, the company needs to develop and define an Enterprise Operating Model and Architecture that include business strategy, current IT assessment, IT strategy and IT plans. Question #2: Would your colleagues on the executive committee agree with your selection and prioritization? The above priorities should be well received because they solve or improve many of the frustrating employees around the company. This answer will look at each division (upper management, sales marketing, order fulfillment and distribution, and ITS) and see why the four IT priorities should be well received by the executive committee. The KL upper management is on record stating that the company has IT challenges â€Å"†¦around coordinating the various, and at times conflicting, business priorities across the enterprise. We sure could use better IT tools for this as well as ready access to timely performance data.†, CEO Joseph Campbell. In addition, COO Jens McCreary stated that the company needs to improve global supply-chain management and leverage the expertise to outpace out competitors and cut our operating costs†¦Ã¢â‚¬  Considering these quotes it’s safe to assume that the CEO and COO should be accepting of these four IT priorities because will want to see IT provide better services in order to reach their goals. The products, manufacturing and distribution divisions of the company want to see SAP standardized and compatible across the company in order to better share information. Priorities #2 and 3 should please this division. Sales marketing hope to see inter-operating unit and communications and coordination issues to be resolved and they need real-time data. Priorities #1, 2 and 3 should encourage the sales and marketing team. The order fulfillment and distribution divisions need capabilities to forecast sales and manage our product and cash flows need to be more competitive. They want to be able to deliver in a J.I.T. basis (optimize effectiveness) and have data integration between the legacy systems, SAP, Oracle, etc. These issues should improve with priorities #2 and 3 and this making these priorities acceptable to this division. Finally, the information technology services (ITS) claim that not spending enough on IT (more spent on production and sales), and Web and ecommerce should be priority. Priorities 1 to 4 all favor the ITS team, and therefore should be well received.

Impact of Internet Usage on the Academic Performance

Impact of Internet Usage on the Academic Performance INTRODUCTION Problem Statement: The impact of internet usage on the academic performance of adolescent students at St. Stephens College . Statement of Problem: The study investigates how students of St Stephens College are affected by the use of the internet. St. Stephens College, located in Princes Town, Trinidad is known as one of the highest ranked academic institutions in the country. The school comprises of approximately 750 students, most of which excel at their studies. Most, if not all of the students attending the school has had some contact with the internet which could have an effect on their academic performance. It is believed that the internet helps students to be more involved academically, therefore improving the quality of work done by the student. There is also the fact that students can misuse the internet, be it cyber bullying or being distracted by it, which can negatively impact on them. Purpose of Study: This study is geared towards determining if the use of the internet by students of St. Stephens College has impacted upon their academic performance and if so, how. Educational Value:  The information gained from this study can be used to re-assess the importance and significance of the use of the internet by students. The information can help to inform individuals of how to designate their time on the internet and also help promote proper use of the internet throughout various schools or even throughout the country. Research Questions: Is there a relationship between the use of the internet and academic performance of students? Have students become dependent on the internet? Has the use of the internet promote or hinder the academic performance of students? DEFINITION OF KEY TERMS Internet A global system of interconnected computer networks which bear a variety of information and services. Academic performance- How well a student is accomplishing his or her tasks and studies. Student A person studying to obtain a higher education LITERATURE REVIEW The internet is a global linking of devices that allow information transfer. The internet was established in the early 1960s by the U.S department of defence (Schneider, Evans and Pinard, 2006) for military purposes. It is a fact that the internet is one of the greatest advancement in the world of information technology as it has become a useful instrument that has fostered the process of making the world a global village. The Internet provides an environment in which millions of people participate and engage in the creation and exchange of information (Rose Fernlund, 1997). It allows for the exchange of information and for interaction among individuals in real time, making transport and distance no longer a problem. There are approximately 2.4 billion people on earth who has access to the internet with over 70 percent of them using the internet at least once a day. This amounts to a total of 144 billion emails being sent every 24 hours (internet world statistics, 2012). What started out as a hobby for some computer literate people has become a social norm and way of life for people around the globe (Boyd, 2007). The Caribbean consist of approximately 42 million people, 32.4% of which, use the internet (internet coaching library , 2012). Internet use has become very popular in many areas as well as in education in recent years. Accordingly, Internet access in schools has increased greatly over the last 20 years (Berson, 2000). In a research article, Ying-Fang Chen and Samuel S. Peng (2005-2006 academic year juniors) A study done on a variety of randomly selected University students in Taiwan showed that heavy Internet users and non-heavy Internet users differed significantly on a number of dimensions. Non-heavy users had better relationships with administrative staff, academic grades and learning satisfaction than heavy Internet users. Tuckman (1975) defined academic performance as the apparent demonstration of understanding concepts, skills, ideas and knowledge and proposed that grades clearly depict the performance of students. Heavy users were more likely than non-heavy Internet users to be depressed, physically ill, lonely, and introverted. According to a journal of Education and Sociology done in Pakistan, Muhammad Musaud Asdaque, December, 2010. The use of the internet is one of the major factors affecting the academic performance and social life of university students. The number of hours spent on internet will affect the grades of students depending on if the internet is used for study purpose or social purposes. Many studies have been conducted regarding the type of information the end-users seek and obtain on the Internet and in which circumstances they prefer electronic sources to paper sources(Tenopir et al.2003).Also , students can gain from others knowledge and experiences, participate in chatrooms, share ideas and solutions. Teens spend approximately 2.3 hours online a day, 80 percent of that time, on social networking sites (Roiworld, 2010). Students who multi-task between social networking sites and homework are likely to have 20% lower grades than a student who does not have a social networking site in visual range (Lenhart, A, 2009, April). Also , many researchers believe that excessive use of the internet has the potential to become an addiction (Griffiths, 1995, 2000). Some, involvement on the Internet begins to have serious, negative consequences. When such consequences are minimized or ignored while Internet use increases, Internet dependence is occurring. As of 2005, it is estimated that 6% of users are Internet dependent (Villanova Counseling Center). The internet can act as a major distraction to students if not properly managed. However, some studies show that students primary use the internet for school work specifically, searching the web for information needed for school projects (Kraut et al, 1996). This in turn, can improve the academic performance of a student. METHODS OF DATA COLLECTION PRIMARY SOURCES: In order to carry out the internal assessment on the impact of internet usage on the academic performance of adolescence students of St. Stephens College, research had to be done using both primary and secondary sources of data. The primary data collection source used was a questionnaire since it allowed the person time to answer questions and it was also cost effective. The questionnaire was also used because it allowed for data to be analysed easily and was not time consuming. A questionnaire is a means of research, consisting of a series of questions and other prompts for the purpose of gathering information from respondents. The questionnaire used consisted of 14 questions, 3 of which were open ended questions. The open ended questions were used to obtain qualitative data from the respondents. The other 11 questions were closed ended and were used to obtain quantitative data on the topic. A total of 60 questionnaires were distributed randomly across forms 1 to 6 students. The ran dom distribution ensured that there was no bias in the selection of candidates since each person had an equal chance of being chosen. SECONDARY SOURCES: The secondary sources of data included the internet, books and texts. This was done to gain a better understanding of the problem which was being investigated PRESENTATION OF DATA Map Showing Location Of Princess Town In Trinidad figure 1 figure 2 figure3 figure 4 figure 5 figure 6 figure 7 Figure 8: Diagram showing students who use the internet for aid in research Figure 9: Diagram showing other means of research used by students INTERPRETATION OF DATA Based on the results obtained from the 60 students investigated at St. Stephens College, it was found that most students ( 68% ) partake in online activities more than once per day while only 4% of them do not partake at all. This shows that while most students do have internet access , some do not and are therefore not affect by the effects of the internet. As indicated by figure 2, a majority of the students who do have access to the internet also spend between 1 and 3 hours online everyday ( 45 ) while 12 spend more than 4 hours online. The internet is used by students in various fashions as seen from figure 3. The number of students using the internet for education, entertainment, and communicating with others are almost corresponding. Coupled with the other activities as, passing time, shopping and work/business, it can be seen that most time spent on the internet is not for educational purposes. When the data from figure 2 and 3 are combined , it can see that 33 students students spend more than 2 hours online everyday and that most of that time would be spent idle and not constructive. However , from figures 8 and 9 , it can clearly be seen that all of the students that were selected, use the internet for aid in research, while in figure 9, students use more than one souurce of research. This included 32 choosing books, 21 using newspapers and 7 use journal as their source. Figures 8 and 9 show that students do accomplish work on the internet but not all information can be sourced there. Figure 4 shows that while there are 21 students scoaring acceptable grades at end of the term examinations (60-100%), there is still an overwhelming number of students performing under par (0-60%). This includes 39 of the 60 students. The table show that there is likely a link between the use of the internet and academic performance of the students. Larger quantities of students idle online resulting in greater quantities of students scoaring below average. The location of internet usage usually used by students are shown on figure 5. Most students use the internet either at their homes oor by a family members home. This accounts for 52 of the 60 students. The home is a place where most students relax and feel free and this may lead to them allocating more time idle on the internet as compared to a student who uses the internet at school where the use of the internet is controlled. The large quantities of students using the internet at home may be directly linked to the below average end of term examinations grades. Many of the students indicated that the internet was useful when it came towards academic work (95%), while the other 5% said otherwise according to figure 6. On figure 7, almost equal quantities of students both disagree and agree with the statement that the advantages of the internet outweigh the disadvantages. A total of 23 students agreed while 22 students disagreed , 15 students were neutral about the topic. The data shown from both figures 6 and 7 indicate that while large quantities of students do believe that the internet is useful towards academic work , it is easy to be distracted and held at an disadvantage instead of focus and be at an advantage . DISCUSSION OF FINDINGS The main objective of this study was to carry out an investigation about the impact of internet usage on the academic performance of students at St. Stephens College. The findings from the research done, inficated that the increased quantity of students using the internet corresponded to the high numbers of students whith low academic scores. This also corresponded to the research article done by Ying-Fang Chen and Samuel C.Peng (2005-2006) as their candidates who had heavy internet usage performed poorly with respect to academics. From the research done it was also found that students with internet access spend more time online, idle than doing assignments. Therefore students without internet access would spend more time constructive. One of the objectives of the research was to determine if students had become dependent on the internet . Althought many students admitted that the internet does help with research, many of them also refer to sources such as books and journals. This data lead to the conclusion that while students are quite heavily dependent on the internet , they are not totally dependent and are capable of using varyous sources for research. Overall, the results of this study compared to the literature review show that students are more negatively impacted upon by internet use as the internet, althought helpful at times, it a distraction to students. CONCLUSION The research study has clearly outlined the impact of the internet on the students of ST. Stephens College. It can be concluded that althought internet usage does have its benefits, the internet impacts more negatively on students as they are more distracted by online activities and spend less time doing work. Also, it can be concluded that althought students are heavily dependent on the internet, they are not fully dependant since they are capable of using various sources for information. LIMITATIONS Firstly, the sample for the study was selected from only one institute, therefore generalization of the findings to the total population is limited. Also, the study investigates the impact of the internet on academic performance. Other variables such as health, gender and social well-being may also affect performance, therefore future studies should not be as limited. RECOMMENDATIONS To improve the study done, more questionnaires could have been distributed to improve the accuracy of the study. Also, some students could have been interviewed to obtain a better qualitative report. To reduce the negative effect of the internet on students, schools can inform parents to manage supervise their childs internet usage to ensure that time is not wasted. BIBLIOGRAPY: APPENDICES Questionnaire This questionnaire is designed to evaluate the relationship between internet usage and academic performance. Your cooperation in completing this study, your honest answers to the following questions would be greatly appreciated. As all responses are confidential, please do not sign your name. What is your age? ____________________________ Gender? Male Female How often do you use the internet? More than once per day Once a day Not at all Per week On average how many hours per day do you spend on the internet? Less than 1 hour 1-2 hours 2-3 hours More than 3 hours Where do you use the internet? Home School Family members home Cafà © Library What do you primarily use the Web for? (Please check all that apply.) Education Shopping/gathering product information Entertainment Work/Business Passing time Communication with others (not including email) Gathering information for personal needs Do you use the internet for aid in research? Yes No If so please state why. _______________________________________________________________________ How much does the internet help you academically? Very little Not at all A moderate amount Very much Do you use any of the following as means of research other than the internet? Books Newspapers Journals The advantages of the internet outweigh the disadvantages. Strongly agree Agree Neutral Disagree Strongly disagree How do you perform in your end of term exams? 0-25 marks 45-60marks 35-45marks 60-85marks 85-100 marks Do you believe that the internet can have an effect on academic performance? _________________________________________________________________ If so please state why?

JB Hi-FI Corporate Social Responsibility (CSR) Report

JB Hi-FI Corporate Social Responsibility (CSR) Report Ming Chak Ip Report: Part A For JB Hi-FI there are 4 types of corporate social responsibility to report. The environmental section must be included and it provides information on actions the company is taking to meet carbon footprint requirements. Second are Philanthropic responsibilities stating how the company supports charities through funding. Third is ethical involves workplace safety or the employee health and mainly involves the welfare of employees at the workplace. Lastly are the ethical responsibilities. They are responsibilities of the company to do what is right and without any obligation. Part B On the CSR initiatives employed by JB HI-FI is the Helping Hands program. It is a philanthropic initiative whereby directors, executives and employees offer donations towards the financial gain of community partners and has already raised $10 million for their charity partners (page 15). JB HI-FI also has donation boxes in their stores where customers donate at the point of sale. JB Hi-FI is also a member of Employer Leadership Group (ELG) that creates awareness of workplace giving to support the charitable sector (page 15). JB HI-FI has also disclosed its environmental sustainability statement. Some initiatives include the carbon disclosure project that monitors and reports annual energy consumption/emissions. There is also the Smarter Choice Program for advice on energy efficiency of commodities. JB HI-FI is a signatory to the Australian Energy Packaging Covenant hence commits to reduced effects of packaging on the environment. Others include the mobile phone recycling and re-uses that helps lower entry of mobile phones into landfill, the Cartridge 4 Planet Ark for re-cycling used printer cartridges and recycling of paper, cardboards and old appliances (page 14). Third in CSR are ethical responsibilities. JB HI-FI code of conduct specifies respect accorded to employees, there rights and freedoms, professional ethics and adherence to laws and regulations (page, 10). In the ethics statement, they state responsibility to respect suppliers, employees and customer and protect their personal sensitive information. The firm is committed to a safe working environment to its employees and there is also a diversity statement whereby JB HI-FI fully values diversity of skills, gender, experience and background of its employees (page 9). Part C Various theories support CSR. There are instrumental theories. JB HI-FI tries to maximize shareholder value and thats the reason the company uses the Helping Hands program where employees try to meet social demands. It also involves strategies for competitive advantages. For example, recycling is cost saving to the firm in addition to protecting the environment hence creates competitive advantages. Instrumental theories also involve cause-related marketing. For instance, JB Hi-FI has partnered with charitable firms where it makes donations and in turn builds its brand. The second CRS theories are political theories. JB HI-FI has made major interactions with the society hence had gained corporate citizenship through partnerships. The social contact with environmental bodies and charitable firms mandates the firm to give back to the community as demonstrated by its philanthropic initiatives. Last theory is Integrative theories. The community has social demands that offer the firm some legitimacy (Garriga, Melà ©, 2004). Since greenhouse gas emissions are a social demand, JB HI-FI has to meet such social demands to attain greater social acceptance. It validates the environmental sustainability initiatives implemented by the company. References List www.jbhifi.com.au. (2016). Annual Report JB Hi-Fi. [online] Available at: https://www.jbhifi.com.au/Documents/2016%20JB%20Hi-Fi%20Annual%20Report_ASX.pdf [Accessed 23 Mar. 2017]. Garriga, E., Melà ©, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of business ethics, 53(1), 51-71.

Free Argumentative Essays: The Ethics of Euthanasia :: Free Euthanasia Essay

The Ethics of Euthanasia      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Euthanasia, also mercy killing, practice of ending a life so as to release an individual from an incurable disease or intolerable suffering. The term is sometimes used generally to refer to an easy or painless death. Voluntary euthanasia involves a request by the dying patient or that person's legal representative. Passive or negative euthanasia involves not doing something to prevent death-that is, allowing someone to die; active or positive euthanasia involves taking deliberate action to cause a death.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Euthanasia has been accepted both legally and morally in various forms in many societies. In ancient Greece and Rome it was permissible in some situations to help others die.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With the rise of organized religion, euthanasia became morally and ethically abhorrent. Christianity, Judaism, and Islam all hold human life sacred and condemn euthanasia in any form.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Following traditional religious principles, Western laws have generally considered the act of helping someone to die a form of homicide subject to legal sanctions. Even a passive withholding of help to prevent death has frequently been severely punished. Euthanasia, however, occurs secretly in all societies, including those in which it is held to be immoral and illegal.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Organizations supporting the legalization of voluntary euthanasia were established in Great Britain in 1935 and in the United States in 1938. They have gained some public support, but so far they have been unable to achieve their goal in either nation. In the last few decades, Western laws against passive and voluntary euthanasia have slowly been eased, although serious moral and legal questions still exist.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Critics point to the so-called euthanasia committees in Nazi Germany that were empowered to condemn and execute anyone found to be a burden to the state. This instance of abuse of the power of life and death has long served as a warning to some against allowing the practice of euthanasia.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The pro-euthanasia, or "right to die," movement has received considerable encouragement by the passage of laws in 40 states by 1990, which allow legally competent individuals to make "living wills." These wills empower and instruct doctors to withhold life-support systems if the individuals become terminally ill.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The medical profession has generally been caught in the middle of

Biography of Guy de Maupassant :: essays research papers

Biography on Guy de Maupassant   Ã‚  Ã‚  Ã‚  Ã‚  Guy de Maupassant was born on August 5, 1850 at Chateau de Miromesnil in France. He was a descendent of a very old French family. As a boy, Maupassant went to school at Yvetot in Normandy, and then attended Lycee at Rouen. During his childhood and youth in Normandy, he picked up a great deal of experiences that he later put to use in many of his writings. When Maupassant was eleven years old, his parents got separated. This was probably the most significant events in his life in that his mother retained custody of him. His mother was the sister of a close friend of Flaubert, one of the most famous nineteenth- century writers. She turned to Flaubert for advice on him. Flaubert began tutoring him on various subjects, mainly writing. Maupassant's association with Flaubert brought him into the French literary circles. Even though Maupassant was often a member of gatherings which included such famous writers such as Flaubert, Turgenev, Zola, and Daudet, he had little interest at the time for a career of writing for himself. As an adolescent he was much more interested in sports than writing, especially rowing.   Ã‚  Ã‚  Ã‚  Ã‚  Maupassants education was interrupted by the Franco-Prussian War, in which he served as a member of the French army. After the war was finished, he entered the French civil service. He first served with the Ministry of Navy and later with the Ministry of Public Institution. During the between 1873 and 1880 he also served as a literary apprentice under Flaubert. At this time, Maupassant realized his weakness as a poet and concentrated on developing his skills as a writer of prose fiction. Maupassant wrote a collection of short stories that were published with a writers such as Bola, and Huysmans. Maupassant work outshone all the others by far. This is Maupassant became recognized as a writer. He became one of the most famous and well paid French Biography of Guy de Maupassant :: essays research papers Biography on Guy de Maupassant   Ã‚  Ã‚  Ã‚  Ã‚  Guy de Maupassant was born on August 5, 1850 at Chateau de Miromesnil in France. He was a descendent of a very old French family. As a boy, Maupassant went to school at Yvetot in Normandy, and then attended Lycee at Rouen. During his childhood and youth in Normandy, he picked up a great deal of experiences that he later put to use in many of his writings. When Maupassant was eleven years old, his parents got separated. This was probably the most significant events in his life in that his mother retained custody of him. His mother was the sister of a close friend of Flaubert, one of the most famous nineteenth- century writers. She turned to Flaubert for advice on him. Flaubert began tutoring him on various subjects, mainly writing. Maupassant's association with Flaubert brought him into the French literary circles. Even though Maupassant was often a member of gatherings which included such famous writers such as Flaubert, Turgenev, Zola, and Daudet, he had little interest at the time for a career of writing for himself. As an adolescent he was much more interested in sports than writing, especially rowing.   Ã‚  Ã‚  Ã‚  Ã‚  Maupassants education was interrupted by the Franco-Prussian War, in which he served as a member of the French army. After the war was finished, he entered the French civil service. He first served with the Ministry of Navy and later with the Ministry of Public Institution. During the between 1873 and 1880 he also served as a literary apprentice under Flaubert. At this time, Maupassant realized his weakness as a poet and concentrated on developing his skills as a writer of prose fiction. Maupassant wrote a collection of short stories that were published with a writers such as Bola, and Huysmans. Maupassant work outshone all the others by far. This is Maupassant became recognized as a writer. He became one of the most famous and well paid French

Standard Setting in Political Environment

Introduction Accounting standards dominate the accountant’s work. These standards are being constantly changed, deleted, and/or added to, both in the United States and abroad. They provide practical and handy rules for the conduct of the accountant’s work. They are generally accepted as firm rules, backed by sanctions for nonconformity. Accounting standards usually consist of three parts: * A description of the problem to be tackled A reasoned discussion (possibly exploring fundamental theory) or ways of solving the problem * In line with decision or theory, the prescribed solution In general, standards, especially auditing standards, have been restricted to the prescribed solution, which has generated a lot of controversy about the absence of supporting theories and the use of an ad hoc formulating approach. The general trend, however, is to include the description and the reasoned discussion, thereby providing a concise, theoretically supported rule of action.The Publ ic Interest Theory was implicit in our examination of standard-setting. The theory suggests that regulation is required to answer the demand of the public for correction of market failures. The theory assumes that the central authority has the best interests of the society as its objective. In other words it does its best to maximize social welfare. The regulation is a trade off between the costs involved and the benefits received by society. The Interest Group Theory takes the view that an industry operates in the situation where there are a number of interest groups (constituencies).Development of standard setting approaches in various countries IASB The International Accounting Standard Board (IASB) is the independent, accounting standard-setting body of the IFRS. The IASB was founded on April 1, 2001 as the successor to the International Accounting Standard Committee (IASC). It is responsible for developing IFRS and promoting the use and application of these standards. The Inter national Financial Reporting Standard (IFRS) was incorporated as a tax-exempt organization in the US state of Delaware.The IFRS also the parent entity of the IASB, an independent accounting standard-setter based in London, England. The IASB has 14 Board members. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, and academic work. In January 2009, they have their meeting with the Trustees of the Foundation concluded the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion of the IASB to 16 members and giving more consideration to the geographical composition of the IASB.FASB Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting that governs the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants. The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934.Throughout its history, however, the Commission’s policy has been to rely on the private sector for this function to the extent that the private sector demonstrates ability to fulfill the responsibility in the public interest. The mission of the FASB is to establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports.That mission is accomplished through a comprehensive and independent process that encourages broad participation, objectively considers all stakeholder views, and is subject to oversight by the Financial Accounting Foundationâ⠂¬â„¢s Board of Trustees. MASB Standard setting in Malaysia entered a new era with the Financial Reporting Act 1997 which established the Financial Reporting Foundation (FRF) and the Malaysian Accounting Standard Board (MASB) in 1997. The Financial Reporting Act 1997 was gazette on 6 March, 1997.The FRF is established under the Financial Reporting Act 1997 (Act). The FRF comprises representation from all relevant parties in the standard setting process, including preparers, users, regulators and accountancy profession. The FRF, as a trustee body, has responsibility for the oversight of the MASB’s performance, financial and funding arrangements, and as an initial source of views for the MASB on proposed standards and pronouncements. It has no direct responsibility with regard to standard setting. This responsibility rests exclusively with the MASB.The aims of the MASB are to implement an efficient, effective structure and ‘due processes’ for the development of MAS B Standards, a conceptual framework and other forms of authoritative guidance. Other than that, MASB also aim to pursue the development of MASB Standards, a conceptual framework and other authoritative guidance on a basis that recognizes that users of financial statements are the primary customer, so that those users are better able to make economic decisions. The MASB established a committee in May, 2002 known as the Issues Committee to replace its predecessor, Interpretation Committee.The change in name reflects the expanded scope of the committee which, in addition to dealing with interpretations of approved accounting standards, also deals with other accounting related issues where there are no existing accounting standards. The committee, hence, is responsible for reviewing accounting issues that have received or likely to receive different views in interpretation and to provide recommendations to the Board for decision. Standard setting approaches MFRSs are full convergence, w hich are copy word by word of IFRSs issued by the IASB except for the terminologies.The due process of MFRS Framework aligns the MASB's due process timeline to that of the IASB with the aim of putting the new or amended standards in place for adoption and application within a timely manner. This is to ensure, that the effective date of the new or amended standards will be the same as that of IFRSs. * Stage 1: MASB seeks public comment on IASB's draft technical pronouncements. The IASB's draft technical pronouncements include Discussion Paper, Exposure Draft and Request for Views.MASB will disseminate the IASB draft pronouncements together with an Invitation to Comment to local constituents by publishing on MASB website a â€Å"Comment Online† feature and sending a copy of the documents to the relevant authorities, professional bodies, accounting firms, industry related associations, and public listed companies. The due date for the public to submit comments to MASB is usually one month before IASB's comment deadline so as to allow MASB Working Group and the Board a reasonable time to consider the comments received before making a submission to the IASB.In addition, public forums may be organized if these IASB draft pronouncements represent major change or shift from current practice. * Stage 2: Deliberation at the Working Group level on IASB's draft pronouncements The IASB's draft pronouncements will be deliberated in WG meetings and to provide comment / recommendation to the issues raised in the draft pronouncements for the Board's consideration. The WG will also consider public comments received and their recommendations on those comments for the Board's consideration. Stage 3: Deliberation at the MASB (the Board). The public comments received, Working Group's comments and recommendations will be tabled at the Board for deliberation and consideration. During the discussion, the Board will consider all comments received and thereafter, a comment letter to the IASB will be prepared and submitted to IASB accordingly. * Stage 4: Issuance of Standard by IASB. Following publication of the final standard by the IASB (IFRS), the Working Group will deliberate on the changes made, if any, from the draft pronouncements.Thereafter, the Working Group's views or recommendation, including possible issues/ implications, if any, of the IFRS will be presented to the MASB for consideration. * Stage 5: Issuance of standard by MASB. After due deliberation by the Board, copy of the MFRS (word-for-word with IFRSs) would be presented to the FRF members for their comments before it being issued as approved accounting standards in Malaysia. Ethics of standard setting It is likely that if there was no regulation, markets would cease to work.Have two motivations, there are the external motivation – the enforcement approach, a regulator, and the internal motivation – the people will want to keep their promises and honour contracts. The more et hically that people behave, the greater reduction there would be in required regulation. One way to look at it would be, for example, if all professionals acted in their own self-interest, ignoring the clients’ recognition, in due course clients would become very suspicious.Regulations would grow and professionals would be very carefully looked into. However, if professionals can be trusted to act in a trustworthy way, then it could be a win-win situation. It goes beyond adopting a code of ethics. Professionals would have to act professionally towards the client. Professionals must become transparent in their actions so clients will have full trust in their actions. Certainly professionals have self-interest and this must be taken into account.As some regulation would be required, what about standard setting from an ethical point of view. When accountants are dealing with clients there is very likely an imbalance of accounting knowledge between the two but accountants should not impose their own values on the client. Issues involved in standard setting The standard setting bodies have an ethical issue because the standards set for clients, those who manage the companies, have a third dimension, as the managers’ interests often conflict with those of the public.Our case is the investing public, the third party. Now investors needs are well served by good disclosure of material. But we have seen in our previous modules that standards that are beneficial to the investor often impose burdens on the managers, volatility. Whose interests should the regulator serve. Duska & Duska, stated the accountant and the regulator can easily reconcile the obligations by acting with integrity. In the long-run the interests of the public and the investor merge.The answer comes across clearly in Duska & Duska. They argue that the profession has an obligation to â€Å"look out for the best interests of the client, avoiding the temptation to take advantage of the clie nt†; this quotation implies the public interest theory. It is important to consider the debate between what is termed â€Å"rules-based† and â€Å"principle based† accounting standards. It is important to consider the debate between what is termed â€Å"rules-based† and â€Å"principlebased† accounting standards.Considering Enron’s actions they were strictly based on rules actions of GAAP. They were not based on â€Å"principles† There is a difference. Rules attempt to put down detailed directions to be followed, and it is difficult to cover all situations. The Principle indicates the intent we have in mind and the course we follow. It is putting into effect the real ethics we wish to pursue. Accounting issue in Islamic Financial InstitutionAccounting standards are developed in various parts of the world and are predominantly developed based on the environment of local jurisdiction and typically the behavior of the large and most often multinational corporations would be subjected to these standards. MASB has also appointed a Working Group to develop a framework of accounting concepts based on the Shari’ah principles to assist the Board in developing financial accounting and reporting standards for the recognition, measurement and disclosure of transactions based on Shari’ah principles which would facilitate the development of the Islamic Capital Market.The main characteristics that influenced the environment of an Islamic bank in the Shari'ah and this has to be central in the development of accounting standards for Islamic banks, which was not part of the consideration of the international standard setter. There are major differences between Islamic banks and Conventional banks that impose difficulties for Islamic banks to comply with standards not actually meant for them. Appropriate mechanism to track the risks and rewards other than a financial reporting system, which Islamic financial instituti on were deprived of prior to AAOFI.Foundation of setting standards for Islamic financial institution is on the basis of filling in a vacuum that conventional standards have left void. AAOFI did not reject existing GAAP standards except in cases where such principles conflict with Shari'ah principles. It is clearly stated in AAOFI's Statement of Objectives that â€Å"it is natural that there should be differences between objectives of other bank and objectives of Islamic bank. The kinds of issues addressed by AAOIFI Standards. Substance over formThe framework of accounting standards by IAS and other generally accepted accounting standards require that the accounting information is presented according to the substance and economic reality and not merely the legal form. Requiring and entity that enjoys a greater of economic benefits of an asset to report the asset in their balance sheet appeared in a leasing contract in consistent with this postulate. Apparently this characteristic of accounting principles is in violation of Shari'ah and hence is not recognized by AAOIFI standards.Prudence Prudence is a concept that appears in the IAS Framework of Accounting Standards and promotes the need to be cautious in overstating asset or profits especially in the business world. AAOIFI Standards are silent on this characteristic of financial reporting. The reason that can be attributed to the silence which must not be read as an objection, is that such a principle conflict with the very idea that financial reporting in Islam should focus on fair reporting of an entity's financial position. AAOIFI Standards are silent with regards to the concept of prudence and leaves it to the best discretion of the preparers of financial statements to compile with their local regulatory requirements. Asset Valuation Typical measurement basis is the historical cost measurement simply because this is the most commonly adopted by the enterprises in preparing their financial statements. Isla mic bank's financial report the measurements of asset would also very much be influenced by the terms of the Shari'a contract underlying the product.AAIOFI's standard requires the bank to value the asset in their balance sheet on the basis of cash equivalents value. The other aspects where AAIOIFI standards depart from conventional practice is on the treatment of asset in an Ijarah Muntahia Bittamleek contract. IMBT is an innovation is in fiqh to satisfy the financial lease contracts in conventional practice. IMBT is a combination of two contracts which runs sequentially one after the other and the reporting of the financial transaction as mentioned in AAOIFI's FAS 8, IMBT would reflects