Does CSR Help or Hinder a Company’s Performance?

Task 4: (582 words) Write a literature review for â€Å"Does CSR (corporate social responsibility) help or hinder a company’s performance? † This literature review explores the state of the art in corporate social innovation research. It briefly outlines the main themes in the corporate social responsibility (CSR) debate organizational legitimacy, moral choices, stakeholder interaction, sustainable development radical and user driven innovation. The paper then reviews the major objects of corporate social innovation singling out and eco innovations as key themes.It closes by analyzing how social innovation is enacted at each of the four levels discussed in the first part. The debate about CSR has been said to have begun in the early 20th century, amid growing concerns about large corporations and their power. The ideas of charity and stewardship helped to shape the early thinking about CSR in the US (Saurabh Gaur, 2011) . Our work would like to verify, after a review of literature, by using panel data, if some performance indicators can be affected by the firms’ social responsible behavior and their certifications.The novelty of our analysis comes from its dynamic aspect and from the buildin g of a CSR index that intersects two of the three main international indices (Dow Jones Sustainability World Index, FTSE4Good Index,2011), in order to be objective and to have a representative sample. The main results seem to support the idea that the CSR firms are the more virtuous, having better performances in the long run. in reporting is clearly crucial whereby being transparent does not necessarily mean revealing everything as this can be counterproductive to the communication of the key message (Bebbington et al. 1999). Consequently, companies must decide how much information to disclose. Based on different stakeholders to needs whereby it is sometimes necessary to disclose information that puts the company in a bad light. The ample room for mano euvre in identifying significant impacts and prioritising them has been partly blamed for the little significance behind achieving formal public endorsement for CSR disclosure (Boiral, 20 09).This is where the concept of Corporate So cial Responsibility, (CSR) has developed and is beginning to enter into common lexical knowledge and is increasingly being used by academics and economists for the sustainability of economic development. As often happens when new terms are coined, they tend to lose their conceptual precision, leaving their evocative value which is however watered down by the multitude of different meanings and contexts in which it is used .However, if we are to say that CSR is necessary for corporate strategy, given the recent ness of the phenomena and absence of a well-defined and universally accepted certification method, at present CSR has certain major limitations which we would like to rectify, that is an objective benchmark rather than a mere marketing tool for th e public, the principal motivation and elements that push firms into ethical behavior and suitable certification.It is actually this second point that has given rise to a proliferation of articles concerning social certification (Ullman, 1985) that have still not shed light on the mot ivation that entices firms to bear the cost of certification or looked at the experimental performance of CSR firms. As a result, various performance measures have been adopted both on the market and in accountability that all give rather discordant result s. Corporate social responsibility is the commitment of businesses to contribute to sustainable economic development by working with employees, their families, the local community and society at large to improve their lives in ways that are good for business and for development† (Cavett-Goodwin, 2007). Therefore, our paper tries to give an answer to the questions explained above. References: — Global reporting initiative, Sustainability Reporting Initiatives [online] Available from :< http://www. globalreporting. org/ReportingFramework/G3Guidelines> [Accessed 15 July, 2010]. Tsoutsoura M. , 2004, â€Å"Corporate Social Responsibility and financial Perfor mance†, Center for Responsible Business, Working Paper Series, N. 7, University of Califor nia, Berkeley. – Academy of Management Review, Institute of Social and Ethical Accountability [online] Available from :< http://www. accountability. org/about-us/news/accountability-1/pharma-s-3imandate. html> [Accessed 11 may, 2010]. – Roberts C. , 1992, â€Å"Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory†, Accounting, Organizations and Society, 17, 6, 595 – 612. World Business Council for Sustainable Development [online] Available from : [Accessed 15 October,2012]. – Donaldson T. , (1989), The Ethics of International Business, The Ruffin Ser ies in Business Ethics, Oxford University Press. – Sustainable investment , Ethical Investment Research and Information Service [online] Available from < http://www. eiris. org/managers/sustainable_investment. html> [Accessed 24 Jun, 2007]. – Cooperative Bank, Ethical Purchasing Index [online] Available from :[ Accessed 23 april,2005] TASK 6: (1073 words)The synthesized essay on: â€Å"Does CSR (corporate social responsibility) help or hinder a company’s performance? † Abstract The corporate social responsibility (CSR) is getting an increasingly important issue for economic agents all over the world. The development sustainable businesses need to implement their social responsibility. Though there is no detailed measurement available on the impact of these practices on business performance, CSR is believed to have a positive relationship with a company’s goodwill and also be a mean to a more profitable operation.The view that SCG should further integrate CSR programs into its business str ategies, broaden its CSR network to its various stakeholders, put more emphasis on environmental issues, and employ an efficient measurement mechanism for evaluating the impacts and benefits of its CSR programs . Introduction Reality shows that firms have recently been able to adapt to a changing world not only by developing economically but also socially and ethically. A firm’s aim remains based on a development strategy that not only favors’ its hareholders but also responds to all stakeholders involved either directly or indirectly in the production process. The social impact of big and small corporations is becoming a very important issue in business administration. A bad social impact, in fact, could increase the firm’s risk, could lead to wrong relationships with many stakeholders and could affect corporate reputation. This article presents some empirical evidence that aims to answer the following question: does CSR practice influence a company’s im age and reputation? Main body:Total Review of Related, Performance Measures and Corporate Social Responsibility Corporate Social Responsibility is getting an increasingly important issue for economic agents due to a new attention to all the aspects of firms activit ies and their relationship with stakeholders. In fact, firms with the attitude toward disclosure related to social responsibility activities appear to be able to develop and maintain better relationship with s takeholders in general Corporate Social Responsibility is a concept wit h a growing currency around the globe.It frequently overlaps with similar approaches such as cor porate sustainability, corporate sustainable development and corporate responsibility. Moreover, CSR has a wide range of potential meaning: it can be considered as the private sector’s way of integrating the economic, social, and environmental imperatives of its activities. We focus on two main characteristics of CSR: social welfare orientatio n and stakeholders’ relationship orientation.AS businesses have increased their adoption of corporate social responsibility practices, managers face growing pressure to justify the allocation of scarce firms resources and accurate measures of corporate social responsibility results are required. Because the corporate image and reputation have been considered as intangible assets and valuable resources a firm can use in order to differentiate itself from its competitors. The reputation is built over time as the result of complex interrelationships and exchanges between a company and its stakeholders.This complexity of interrelationships makes imitation difficult for competitors in the short term. The grand aggregation approach to corporate reputation loses substantial informational content unless multiple lists of stakeholders can be surveyed; this research will be conducted taking into account the perspectives of only two stakeholders. The rule contact by companies integrates social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.When you review each of these, they broadly agree that the definition now focuses on the impact of how you manage your core business. The increasing attention to CSR is firstly based on its capability to influence firm’s performance. The researches in this field examine how CSR can provide firms with an incremental gain. For example, researchers have considered purchase intentions, increased sales, enhanced image, and improved employees morale as benefits of CSR.In particular, regarding to this aspect, the literature consists of three principal strands: the existence of a positive correlation between CSR and financial results, the lack of correlation between CSR and Many studies about the relationship between CSR and performance have focused their attention over a variety of other important characteristics that can be possible causes of firmsâ €™ performance. Some researchers have studied the effect of firm’s dimension, industrial sector, age, leverage level and intangible expenditures. t is possible to assume that the biggest firms are able to have a behavior more responsible than the smallest ones. The biggest ones probably pay more attent ion to the relationship with external stakeholders. Moreover, the firm’s dimension affects the link between certification and performance: at the beginning firm’s strategies are focused on the basic survival and just when firm is increasing its dimension because it has crossed the trigger point of survival, it can begin to take care of ethical and philanthropic responsibilities.In the meantime firm’s dimension can be linked with financial performance through economies of scale . The financial result and the existence of a negative correlation between CSR and financial results. The commitment by business to behave ethically and to contribute to economic development while improving the qualit y of the life of the workforce and the families as well as the local community and society at large The CSR is a commitment to improving the well-being of a community through discretionary business practice and contribution of corporate resources. Ethical CSR is morally mandatory and goes beyond ulfilling a firm’s economic and legal obligations, to its ethical responsibilities to avoid harm or social injuries, even if the business might not appear to benefit from this. It may be to SCG advantage to let its CSR stakeholders take a greater role in developing and implementing its strategic CSR programs SCG may further benefit from establishing broader CSR networks with its employees, customers, business partners and with non-profit organizations. Conclusion The above results give first empirical evidence that in Italy firms stock prices are not affected by CSR reports even if firms show a greater attention to these issues.The possible expla nations of these results could be the following: CSR is a relatively new issue in Italy, and most investors have a low degree of perception of the matter; The quality of disclosure for CSR is not easily measurable; there is a lack of general accepted principles and most firms use CSR disclosure as an additional instrument of advertising, avoiding to give relevant information . Most investors are short-term oriented while CSR’s impact is mostly in the medium-long term. At the moment, the small number of firms in the sample is due to few CSR reports available.But, thanks to a greater attention to CSR issues, the sample could be enlarged soon. These aspects could be the main direction of further implementations of our work. References – KAPLAN, R and NORTON, Using the Balanced Scorecard as a Strategic Management System [online] Available from: < http://www. balancedscorecard. org> [Accessed 12 July, 2011). – Carroll A. B. , 1991, â€Å"Corporate Social Performance Measurement: A Commentary on Methods for Evaluating an Elusive Construct†, p. 385-401 in J. E. Post (ed. ), Research in Corporate Social Performance and Policy, vol. 12, Greenwich, CT: JAI. – Donaldson T. (1989), the Ethics of International Business, the Ruffin Ser ies in Business Ethics, Oxford University Press. – Cooperative Bank, Ethical Purchasing Index [online] Available from :[ Accessed 23 april,2005]. – Donaldson T. , (1989), the Ethics of International Business, The Ruffin Series in Business Ethics, Oxford University Press. – Global reporting initiative, Sustainability Reporting Initiatives [online] Available from :< http://www. globalreporting. org/ReportingFramework/G3Guidelines> [Accessed 15 July, 2010] TASK 7 ( 845 words) Compare and contrast how these 2 articles discuss the financial crisis:Abstract This subject is written to the accounting on changing the wrong direction when the debate about modern auditing practices. In the context of the current financial crisis shows that, there are certain similarities between the accounting scandals and the global crisis is expected. All this directly and indirectly affect society. Beside of that, the article also pointed out in different directions to struggle to overcome. Introductions The business landscape is changing all around the world. Advances in finance and technological improvements have accelerated the rate of changes dramatically.That due to the negative impact of different accounting should push certain risks, against the backdrop of increasing economic turbulence; this paper seeks to stimulate debates a bout the quality of auditing by examining the audit reports. Different parties such as; governments, firms, especially small investors are struggling to keep up with these changes. During of that The financial crisis and shows that a large nu mber of enterprises have collapsed within a short period after receiving unqualified audit reports, so the law makers and standard setting bodie s hysterically searched the possible solutions.Some of the accounting principles are changed to having good news or optimistic idea the y are considered as revolutionary. Body paragraphs Regulators and investors have traditionally relied upon corporate financial statements to make sense of bank liabilities, risks and economic exposure, but this has been highly problematic. An early estimate suggested that despite a raft of Attention has fo cused on auditors because of the belief that a green light from an auditor means that a company’s accounting practices have passed muster.Adverse â€Å"key financial ratios† are considered to be an indicator of going concern problems. The environment in which it operates also shows that auditors received considerable income from their audit clients, which may be very significant for regional offices managing the audit. The fee dependency and related advancement o f career can create conflict of interests. A uditors may argue that the financial crisis unfolded suddenly and they were thus ill-prepared to make judgments about the likely financial distress. The issuing of audit reports is subject to organizational and regulatory politics.Auditors may be reluctant to qualify bank accounts for fear of creating panic or jeopardizing their liability position. We have reached the limits of conventional auditing technologies and ought to be considering alternative forms of accounting, disclosures and accountabilities. They are just publishing the financial analyses. This might mean; they are hiding the inputs and want the public to see only the result. the authorities do not give assurances regularly when the things go well but if there is a problem they usually ma kes public speeches to convince them.The social cost of the unfolding crisis is difficult to estimate, but vast amounts of public money are being used to prop-up distressed financial enterprises. For example, in addition to providing huge sums to stimulate banking liquidity. The UK auditing standards, closely aligned with international auditing standards, state that the â€Å"auditor’s procedures necessarily involve a consideration of the entity’s ability to continue in operational existence for the foreseeabl e future. Especially small investors are giving great importance to the financial media’s comments.Accounting is the methodology which provides measurements, statements or provisions of assurance about financial status concerning firm’s financial situations. Accounting can be described as â€Å"language of business â€Å"because accounting information provides signals to end users, especially to investors. Usually their premiums are much higher than their salaries which are generally associated with the growth of the firm. This payment system encourages or even forces them to growth. Brokers are the mediators between the buyers and the sellers.In every transaction they earn c ertain amount of commission. Even though they have certain amount of fixed income their main source of income comes from the transactions. There is an inherent conflict of interest bet ween auditor and client relations. Auditors prepare auditing reports for external users: investors, government etc. , but audit fee is paid by the client: audited company. This price would be correct and even overvalued; t here could be even further decline in the price. This station is called value trap. If the investor buys the stock, he is caught by the trap.Finally models explaining valuation of currencies such as purchasing power parity, fisher effect and international fisher effect could not be put into practice accurately because of statistical deficiencies. Conclusion The deep of financial crisis raises questions about the role and value of the independent audit. Besides that, the Markets do not seem to have been assured by unqualified audit opinions and many financial institutions either coll apsed, that had to be bailed out within a short period of receiving unqualified audit opinions.Thought out that on any independent inquiry into the role of auditing, especially at financial institutions, would help to highlight the shortcomings of the current practices. However, there are remedies for audit industry has mediated previous crises by revising auditing standards and codes of ethics and the early signs are that the same strategies will be deployed again. So on the restrictions and the consequences will be improved over time through economic struggles.

Good Night Motel Case

When making his decision, McGregor should consider seriously the negative consequences that his business will experience if he refuses Alward’s offer to fill the motel for the two weekend nights in October, at half the room rate. If McGregor refuses, during that weekend his motel will be at his usual capacity of less than quarter full. With the church group there, paying half the rate, it will be as if the motel were half-full! In addition, if he refuses, McGregor’s reputation in the community will suffer, and he will also lose all future business from Alward’s group and other church groups, at regular price.Consequently, Justin McGregor should accept Alward’s offer but under the following two conditions: one, guest service will be limited so that McGregor can lower his costs; two, this is a special one-time deal that will never happen again for Alward or anyone else. The quantitative factors involved dictate that McGregor should accept Alward’s off er for accommodations for his church group, at half the room rate, for Friday and Saturday, October 26 and 27.According to the facts of the case, pre-2008, from October 16 to May 14, the motel was rarely more than a quarter full at any time while post-2008, the motel’s occupancy rates fell 7 to 15 percent year round. In other words, if McGregor refuses Alward’s offer, during that weekend, the motel will be at its usual capacity of less than quarter full. However, with the church group there, paying half the rate, it will be as if the motel were half-full! Half-full is better than less than a quarter full, so logic dictates that McGregor must accept Alward’s offer.There will be more guests occupying all rooms at half the rate than if there were regular guests paying the regular price and filling fewer than a quarter of the motel’s rooms. However, this fact means that service costs and maintenance cost will be higher with Alward’s group than with reg ular customers. In other words, with the motel being at full capacity, McGregor’s maintenance and cleaning staff will be a lot busier than usual, servicing a motel at full capacity.Paying for the maintenance and cleaning of all rooms at the motel will further decrease the amount of money that McGregor will make from Alward’s group. In other words, in strict quantitative terms, Alward’s offer is a bad idea for McGregor. However, in the small resort community where the motel is located, quantitative factors are not everything. McGregor will suffer all sorts of negative consequences from church groups and other members of the community if he refuses Alward’s offer. Therefore, the prudent thing to do is to accept Alward’s offer with two conditions. The opportunity costIn fact, McGregor should accept Alward’s offer but under the following two conditions: one, guest service will be limited so that McGregor can lower his costs; two, this is a speci al one-time deal that will never happen again for Alward or anyone else. Considering that McGregor and his wife run the motel, which is their source of livelihood, these two conditions are reasonable. In addition, McGregor should make sure to ask Alward to impress upon his church group that the fact they are paying half the regular motel price means that the church group will receive half the regular service!This means that the church group guests must be clean and tidy, and they must not depend on the motel’s maintenance people. In theory, none of this should be a problem, especially with a group of church people, who are supposed to be kind, understanding, cooperative, and so on. In any case, the fact that the church group will stay for only two days means that they most likely won’t make huge messes, so McGregor will not have to pay his cleaning crew to repair. In addition, the church group guests will probably spend most of their time during the day at the church a nd go to the motel mostly to sleep.All these facts are only fair to McGregor, whose livelihood depends on that motel, at a time of a weak national economy. Being â€Å"a good man† (p. 3), Alward must surely understand all these facts. As a result, if I were McGregor, I would respectfully explain all these facts to Alward, appeal to his sense of fairness, and ask for his cooperation. The qualitative factors that McGregor should consider have to do with Grand Bend, which is a small resort community. Refusing to accommodate a church group would bring negative publicity to the Good Night Motel.As a result, McGregor will lose all future business (at regular prices) from Alward’s church group and most likely from other church groups, too. In fact, besides being a good man, Alward is â€Å"well respected in the community† (p. 3). This fact means that McGregor should do all he can to develop a good working relationship with Alward, who will bring more church groups in t he future. If Alward asks for the half-price rate again in the future, McGregor will be in a much better position to refuse.The community people will not be as critical then (in the future, if Alward asks for the half-price deal again) as if they will be if McGregor refuses Alward’s first request. In other words, the resort community is too small for McGregor to decide solely based on the numbers. Reputation is very important in such communities, especially when church people are concerned. They tend to travel and spread the news about which businesses are customer-centered and which are money-centered, to put the matter simply.In general, when making a decision, managers need to consider the opportunity cost, which according to our textbook â€Å"is the sacrifice of the best alternative for a given action. An (accounting) expense is a cost incurred to generate a revenue† (p. 24). Since this is a small town, and the church group will stay for only two days, the opportu nity cost will bring more customers for the future. In addition, managers must consider the marginal cost, which according to our textbook â€Å"is the cost of producing one more unit† (p.28).In terms of cleaning the pool, it will not have an effect since most of the time people will spend in the church, and the only time they will spend in the Good Night Motel is night time only for sleeping purposes. As a result, the only additional cost to accommodate the guess is the cleaning service of the rooms. In addition, McGregor must consider his fixed cost, which is a cost that does not change with an increase or decrease in the amount of goods or services produced.In the final analysis, the fact that Alward is a good man who enjoys the community’s respect and the fact that he works with churches (a central institution in small communities) mean that McGregor can’t afford to refuse to work with Alward. Even if McGregor breaks even, he should still accommodate the chu rch group. If he doesn’t accommodate it, he will suffer all sorts of negative consequences: loss of future business from church groups at regular price, bad publicity in a small resort community, and so on. In other words, the big picture (quantitative factors) is more important in this case. Good Night Motel Case When making his decision, McGregor should consider seriously the negative consequences that his business will experience if he refuses Alward’s offer to fill the motel for the two weekend nights in October, at half the room rate. If McGregor refuses, during that weekend his motel will be at his usual capacity of less than quarter full. With the church group there, paying half the rate, it will be as if the motel were half-full! In addition, if he refuses, McGregor’s reputation in the community will suffer, and he will also lose all future business from Alward’s group and other church groups, at regular price.Consequently, Justin McGregor should accept Alward’s offer but under the following two conditions: one, guest service will be limited so that McGregor can lower his costs; two, this is a special one-time deal that will never happen again for Alward or anyone else. The quantitative factors involved dictate that McGregor should accept Alward’s off er for accommodations for his church group, at half the room rate, for Friday and Saturday, October 26 and 27.According to the facts of the case, pre-2008, from October 16 to May 14, the motel was rarely more than a quarter full at any time while post-2008, the motel’s occupancy rates fell 7 to 15 percent year round. In other words, if McGregor refuses Alward’s offer, during that weekend, the motel will be at its usual capacity of less than quarter full. However, with the church group there, paying half the rate, it will be as if the motel were half-full! Half-full is better than less than a quarter full, so logic dictates that McGregor must accept Alward’s offer.There will be more guests occupying all rooms at half the rate than if there were regular guests paying the regular price and filling fewer than a quarter of the motel’s rooms. However, this fact means that service costs and maintenance cost will be higher with Alward’s group than with reg ular customers. In other words, with the motel being at full capacity, McGregor’s maintenance and cleaning staff will be a lot busier than usual, servicing a motel at full capacity.Paying for the maintenance and cleaning of all rooms at the motel will further decrease the amount of money that McGregor will make from Alward’s group. In other words, in strict quantitative terms, Alward’s offer is a bad idea for McGregor. However, in the small resort community where the motel is located, quantitative factors are not everything. McGregor will suffer all sorts of negative consequences from church groups and other members of the community if he refuses Alward’s offer. Therefore, the prudent thing to do is to accept Alward’s offer with two conditions. The opportunity costIn fact, McGregor should accept Alward’s offer but under the following two conditions: one, guest service will be limited so that McGregor can lower his costs; two, this is a speci al one-time deal that will never happen again for Alward or anyone else. Considering that McGregor and his wife run the motel, which is their source of livelihood, these two conditions are reasonable. In addition, McGregor should make sure to ask Alward to impress upon his church group that the fact they are paying half the regular motel price means that the church group will receive half the regular service!This means that the church group guests must be clean and tidy, and they must not depend on the motel’s maintenance people. In theory, none of this should be a problem, especially with a group of church people, who are supposed to be kind, understanding, cooperative, and so on. In any case, the fact that the church group will stay for only two days means that they most likely won’t make huge messes, so McGregor will not have to pay his cleaning crew to repair. In addition, the church group guests will probably spend most of their time during the day at the church a nd go to the motel mostly to sleep.All these facts are only fair to McGregor, whose livelihood depends on that motel, at a time of a weak national economy. Being â€Å"a good man† (p. 3), Alward must surely understand all these facts. As a result, if I were McGregor, I would respectfully explain all these facts to Alward, appeal to his sense of fairness, and ask for his cooperation. The qualitative factors that McGregor should consider have to do with Grand Bend, which is a small resort community. Refusing to accommodate a church group would bring negative publicity to the Good Night Motel.As a result, McGregor will lose all future business (at regular prices) from Alward’s church group and most likely from other church groups, too. In fact, besides being a good man, Alward is â€Å"well respected in the community† (p. 3). This fact means that McGregor should do all he can to develop a good working relationship with Alward, who will bring more church groups in t he future. If Alward asks for the half-price rate again in the future, McGregor will be in a much better position to refuse.The community people will not be as critical then (in the future, if Alward asks for the half-price deal again) as if they will be if McGregor refuses Alward’s first request. In other words, the resort community is too small for McGregor to decide solely based on the numbers. Reputation is very important in such communities, especially when church people are concerned. They tend to travel and spread the news about which businesses are customer-centered and which are money-centered, to put the matter simply.In general, when making a decision, managers need to consider the opportunity cost, which according to our textbook â€Å"is the sacrifice of the best alternative for a given action. An (accounting) expense is a cost incurred to generate a revenue† (p. 24). Since this is a small town, and the church group will stay for only two days, the opportu nity cost will bring more customers for the future. In addition, managers must consider the marginal cost, which according to our textbook â€Å"is the cost of producing one more unit† (p.28).In terms of cleaning the pool, it will not have an effect since most of the time people will spend in the church, and the only time they will spend in the Good Night Motel is night time only for sleeping purposes. As a result, the only additional cost to accommodate the guess is the cleaning service of the rooms. In addition, McGregor must consider his fixed cost, which is a cost that does not change with an increase or decrease in the amount of goods or services produced.In the final analysis, the fact that Alward is a good man who enjoys the community’s respect and the fact that he works with churches (a central institution in small communities) mean that McGregor can’t afford to refuse to work with Alward. Even if McGregor breaks even, he should still accommodate the chu rch group. If he doesn’t accommodate it, he will suffer all sorts of negative consequences: loss of future business from church groups at regular price, bad publicity in a small resort community, and so on. In other words, the big picture (quantitative factors) is more important in this case. Addendum (Computations) 30 rooms 25% occupancy 8 rooms at $80$640 The rest 22 room at $40 per room22 rooms at $ 40$880 Total Revenue$1520 Additional cleaning Expense ( student Help)2 days 10 hour at $10/hour $200.00 Cleaning and laundry supply $12,070.00 Maintenance supply and expense $11,890.00 Utility including Internet $74,850.00 Total Variable cost per year $98,810.00 Per day $270.71 For two days $541.42 $541.42 Total additional variable cost $741.42 The revenue from the church guests is $880, and additional variable costs associated with accommodations is an extra $741.42.

Metaanalysis Essay Example | Topics and Well Written Essays - 2000 words

Metaanalysis - Essay Example From the discussion it is clear that  Meta-analysis is the quantitative section of a systematic review. It is the end result of combining the statistical results of multiple studies in order to get a weighted average effect of the intervention under consideration. The studies that provide more information will give more weight, the larger the sample size the more weight it will provide. Usually, the average effect across trials is reported as an overall summary point estimate and an estimate of its precision as reflected in the width of the confidence interval.  As the essay highlights  a well-conducted systematic review and Meta-analysis can help us keep up-to-date. High-quality systematic review can define the boundaries of what is known and what is not known and helps us not to omit what has already been proven. Medical practitioners are therefore aided in determining solutions for specific clinical hurdles through analysis of inconsistencies among diverse pieces of research evidence. This is done by summarizing existing data, refining hypotheses, estimating sample size and providing a definition for future research agendas. Without them, researchers risk missing and therefore omitting promising leads in their quest for problem solution or they may incur redundancy through embarking on studies of questions that have been already answered.  Meta-analysis utilizes the quantitative combination of outcomes from several undertaken studies to create more precise, powerful and convincing conclusions.

Employment Law Essay Example | Topics and Well Written Essays - 2000 words - 5

Employment Law - Essay Example Those terms include the payment of 40,000 pounds annually and a discretionary bonus of 6,000 pounds provided he meets company deadlines. Although the bonus appears to be a flexible term in the sense that the company may at its discretion decline the payment of the bonus, the annual salary is a fixed term, agreed between the parties. A contract of employment is in many ways no different from a commercial contract in that it contains an exchange of agreements by which the parties are bound to observe.1 Like a commercial contract, an employment contract cannot be waived unilaterally unless the contract itself makes specific provision for variations of the type undertaken, although the contract may be varied by operation of statue without either parties’ consent.2 On the facts of the case for discussion there are no statutory provisions applicable to David’s salary under the contract with C Plus. It therefore follows that the variation could not be effected by the employer without David’s consent. It would appear that C Plus may be erroneously relying on a Section 4 Statement under the Employment Rights Act 1996 which permits variation of a Section 1 Statement.3 A Section 1 Statement is typically issued following the initial stage of employment and sets out the terms of employment. A Section 4 Statement will reflect changes to a Section 1 Statement. However, since a Section 1 Statement is not a contract in and of itself, but evidence of the existence of a contract,4 an employer can only logically rely on the validity of a Section 4 Statement if the employee to whom it relates agrees or does not voice an objection to it.5 Even if the employer fails to voice his or her objection to the Section 4 Statement the court may still deem it ineffective.6 David did however, voice his objection to the variation of his salary under the initial contract and by doing so makes the Section 4 Statement/variation of the contract invalid.

Ocular Centrism and the Other Senses Essay Example | Topics and Well Written Essays - 1000 words

Ocular Centrism and the Other Senses - Essay Example The author traces such an ocular centric culture from the renaissance era during which individualism took shape and found more application during the industrial era of the 19th and 20th century that have led to the present technological dependence of mankind, however, he also cites a few examples of ocular centric architecture as early as the age of the Greeks. In addition, the author feels that significance given to the power of sight has been witnessed in the architectural structures and the culture of the respective periods. For example, a person with blindness is considered severely disabled when compared to one who is deaf. The ocular centric nature of succeeding cultures has not only led to an increasing dominance of sight and its influence of culture, it has led to ignorance of the other senses which has also influenced architecture by making it one – dimensional. In order to prove this point, the author examines various structures of the past that have qualities absent in contemporary architecture. For example, the author explains the use of light and shadows in some famous structures and how a lack or limited amount of light contributes to the aesthetic beauty of a structure. He also goes to propose that light in the use of today's structures invades privacy and has other effects such as limiting the creativity of the human mind. With respect to sound, he says that although it has been taken into account in today's buildings, they do not aid the effects of hearing such as its interactive ability which was incorporated in structures of the past. Similarly, the power of smell and touch have not only shown to be important factors in architecture, they are shown to have an influence on the human mind itself. Therefore, by ignoring these senses in creating architecture, western culture has also experienced a significant reduction in the qualities that is attached to these senses such as intimacy which is associated with touch, warmth associated with smell and interactivity associated with hearing, etc. Therefore, the resulting structures are one-dimensional in nature and do not engage the individual as intensely as with structures of the past. Hence, architecture needs to encompass the variety of senses and emotions experienced by an artist rather than the dominating sense alone. The author also establishes that art is as much an interaction between the viewer and the structure as it is with the quality of the structure alone. Ocular centrism has not only led to a one-dimensionality of the structures but also a corresponding quality in today's artists that significantly decreases the quality of contemporary art. Today's structures are built with the idea of optimality and rationality than through the experiences of the artist. The author also cites simple buildings such as hospitals and houses for this purpose (Pallasmaa, 285-296). Human Rootedness The author's remarks are significant because of the importance of architecture i n human life. Architecture is a reflection of the characteristics of the culture of the particular period. It is the same reason architecture is studied in such detail while endeavoring to know about the nature of past civilizations. Architecture and other forms of art deal with questions that have been at the centre of man's imagination ever since civilization took shape. This is evidenced in the ancient cave paintings around the world to the relatively

The Delvoye Standard Essay Example | Topics and Well Written Essays - 750 words

The Delvoye Standard - Essay Example However, it is an imperfect answer as neither states nor foreign countries trust in the convention. Keywords: custody, jurisdiction, paternity, place of residence, Discussion It is true that only 49 out of 50 United States have ratified the UCCAIA. But among them, there are some State courts that do not trust another country to abide by it either. Such was the case in In re Sigmar, found at No. 10-08-00328-CV (Tex. App.--Waco 2008, orig. proceeding). In this case the family court judge found there was sufficient reason to issue an injunction to prevent the father removing the child to Mexico because the court did not believe a court in Mexico would adhere to the HCCAIA. The Texas Court of Appeals did not believe the court had abused its discretion in doing so. It should be noted that the Court of Appeals was also upholding the lower courts’ though there was nothing entered into the evidentiary record to support the holding. Other U.S. Courts have upheld the UCCAIA, such as App ellate Court of Florida in the much-publicized case of Elian Gonzalez. Though that case was largely decided on Administrative Law through the (then) Immigration and Naturalization Services, in a statement of January 5, 2000, they relied on the basic international laws of residential placement when deciding the status of the boy from Cuba who had washed into U.S Waters (para. 2). Though Commissioner Doris Meissner does not specifically mention the HCCAIA, she uses much of the same logical analysis as does the Hague Convention, namely that the boy had a principle place of residence in Cuba with his father (para. 5). Though there is much case law around the primary residence of the infant and older child, the case law around the neonate is scant and varied. Discussions of habitual... It is true that only 49 out of 50 United States have ratified the UCCAIA. But among them, there are some State courts that do not trust another country to abide by it either. Other U.S. Courts have upheld the UCCAIA, such as Appellate Court of Florida in the much-publicized case of Elian Gonzalez. Though there is much case law around the primary residence of the infant and older child, the case law around the neonate is scant and varied. Discussions of habitual residence obscures the reality of the neonate. It is at those moments when the HACAIA becomes of paramount importance, beyond the high regard for habitual residence. Indeed a newborn to sixth-month old infant can hardly be said to have a habitual place of residence. Where lies the venue for the newborn? Schwartz (2004) provides list upon list of international custody cases. Here, however, it is appropriate to understand what happens within State courts when they fail to follow the UCCAIA. HCCAIA and the UCCEA presume that there is a custody order or some valid authority to express parental rights. Therefore they skip over that part on move on the venue. I would happily provide a citation here but its very absence from case law suggests there is a dearth of such cases at the appellate level and the UCCAIA holds no sway with the United States Courts in light of the UCCJEA, at a time when the international guidelines would be at their highest use.

Why did Peace Fail in 1914 Essay Example | Topics and Well Written Essays - 1250 words

Why did Peace Fail in 1914 - Essay Example The main European countries that had developed considerable power in the continent included Germany, France, Great Britain, Italy and Russia (Keegan, 1999, p38-39). This paper explores various factors that made it virtually impossible for peace to prevail during the First World War. First World War broke out shortly after the assassination of Archduke Franz Ferdinand, the heir apparent to the Hapsburg throne by Serbian terrorists in 1914. However, the incident was not the cause, but a catalyst for large scale conflict that had been looming in Europe for a long time. Various factors had contributed significantly to the gradual build up of the war in Europe. Joll and Martel (2006) indentified economic rivalries, increased nationalism, imperialism, and militarism in addition to formation of alliance systems as the major causes of First World War. Economic rivalry among European powers had become intense in the late 19th century and at beginning of the 20th century. According to Kennedy (1988, p72), economic competition for overseas markets, especially between Great Britain and Germany had reached epic levels. According to David (2005), Great Britain was the undisputed economic power in much of the 19th century and its strong military forces had galvanized the country’s position as the leading superpower in Europe and in the world. However, unification of Germany into a nation state accompanied by ambitious economic policies stimulated unprecedented development, which challenged Great Britain’s influence in the continent. One of the major causes of economic rivalry was trade disputes, arising from tariffs imposed on goods of competing countries in the overseas markets. According to Fussel (2000), tariff disputes emerged not only between Germany and Britain, but other growing economies in the region, such as Italy and France, Serbia and Austria, in addition to Germany and Russia among other trading partners. The subsequent economic competition resulted into tense and suspicious relations between concerned countries, making war inevitable. Large-scale militarisation was one of the major consequences of increasing competition between rival countries in Europe. According to Keegan (1999), each country attempted to build and strengthen its military power leading to arms race in European continent. Between 1870 and 1914, David (2005, p107) noted that military expenditure among the competing countries in Europe increased by 300 percent. Most countries introduced mandatory conscription of all citizens above eighteen years into the armed forces. Development of Germany’s military was particularly phenomenal. According to Kennedy (1988, p69), the country had over 8 million soldiers compared to Britain’s 750,000 in 1913. Although Britain had one of the best trained and equipped military, the growth of Germany’s defence forces was a major cause of tension in Europe. According to Fussel (2000), Germany’s military p ower was vastly superior to France, one of Great Britain’s allies. In addition, Germany naval expansion presented a real threat to Great Britain’s security. Germany’s rapid economic growth and superior military presence aggravated its quest for more power and influence in Europe. Germany’s military build up and consistent aggressive rhetoric indicated that the country was prepared for large-scale war, with an intention of challenging other powers in the continent. The period before eruption of First World War was characterized by stiff competition for colonies in other continents especially in Africa and Asia. Industrial revolution in Europe necessitated the need for more natural resources, and

Evidence Base Health Care Theory Essay Example | Topics and Well Written Essays - 250 words

Evidence Base Health Care Theory - Essay Example With this in perspective, the public is bound to benefit from programs set and evaluated credit to the evidence based healthcare theory. On yet another point of view, it is critical to note that the public health issues are getting more intricate by the day. In an attempt to deal with these upcoming issues, ONeall & Brownson (2005) are of the opinion that an evidence based approach would prove useful in developing policies and interventions that would solve the problems facing the healthcare sector. The application of scientific approaches to the public healthcare practice has been strengthened with the evidence based care theory and practice (ONeall & Brownson, 2005; Stevens, 2013). It is valid to conclude that evidence based care theory has helped develop, execute and assess the public health policies in terms of intervention and effectiveness in the public health

INVESTMENT APPRAISAL ASSIGNMENT Research Proposal

INVESTMENT APPRAISAL ASSIGNMENT - Research Proposal Example Project appraisal techniques and methods vary in their importance and significance therefore their use is also dependent upon what are the intended objectives of the finance managers while assessing and evaluating projects. It is also important to note that the basic method which is now being widely accepted as more credible mean of project appraisals is based on the time value of money concepts. Since the project appraisal methods include both the TVM and non- TVM based methods therefore it is up to the finance managers to decide what basic philosophy and method they intend to apply. Return on Investment is one of the several methods of making project appraisals. The basic philosophy behind this method is the fact that finance managers take the expected gains from the project with comparison to the total investment cost of the project. The basic formula for calculating Return on Investment is: ROI is preferred method because of its simplicity. It is to calculate and can be handy and a quick mean of having a look at the overall value addition capability of the investment made. The basic criteria to judge the suitability of the project through this method is the fact that if ROI is positive than the proposed project may be undertaken. It is also important to mention that ROI may not be the most sophisticated... The basic criteria to judge the suitability of the project through this method is the fact that if ROI is positive than the proposed project may be undertaken. It is also important to mention that ROI may not be the most sophisticated method as it has its own drawbacks. It is often argued that this figure can be easily manipulated because the accounting income figure can easily be tempered with by using different means of recording costs and profits. By changing the depreciation methods, the accounting income can easily be increased or decreased therefore ROI would also increase or decrease with the changes in accounting income. Further, Return on Investment also do not take into account the time value of money. Payback Period Payback period is another non-TVM based method used for making decisions on project. Payback period is the time taken to recover back the initial investment made into any project. This method is technically considered as simple and easy to calculate. However, despite its use, this method has some serious flaws including following: 1) Cash flows after the payback period are not taken. 2) It does not take into account any element of risk. 3) Payback period cannot be considered as a method which can be used an indicator of wealth maximization for shareholders. 4) As discussed above, this method also does not take into account the time value of money. Net Present Value Net present value is one of the most widely used methods for making project appraisal methods as it is considered as more accurate methods. Net Present value is basically the difference between the present value of the cash outflows and Cash Inflows. If the present value of Cash Inflows is greater than Cash out flows, the project is accepted and if it is negative project is

Extraordinary Rendition Essay Example for Free

Extraordinary Rendition Essay Extraordinary rendition is a political practice that involves deliberate transfer of individuals to other jurisdictions for interrogation using coercive means. These individuals who comprise terrorists are usually transferred to foreign countries where torture and other clandestine activities are considered normal in the process of acquiring information. The term extraordinary rendition can be likened to rendition which refers to handing over of individuals to other jurisdictions without following the necessary legal process. However, the contrast is that extraordinary rendition implies the use of torture (Great Britain: Parliament: House of Commons: Foreign Affairs Committee House of Commons, 2009). Although it is associated with the September 11 attack, the process can be traced back to the administration of President Bill Clinton. The attack on September 11 only heightened and expanded the program (American Civil Liberties Union, 2005). The process of extraordinary rendition is illegal, which explains the need to carry it outside the United States territory. Since the United States is bound by the United Nations Convention Against Torture (UNCAT), it uses the services of other countries that do not have strict human rights protection laws. This practice can be amounted to outsourcing torture. Former CIA agent Robert Baer notes that,â€Å"If you want a serious interrogation, you send a prisoner to Jordan. If you want them to be tortured, you send them to Syria. If you want someone to disappear never to see them again you send them to Egypt. † (American Civil Liberties Union, 2005; para 2). The nature of the rendition program in the united states raise serious debate as to its justification. The process is in itself brutal, extra-legal and an abuse of conventional human rights. However, extraordinary rendition is a program that targets terrorist who pose a threat to innocent American civilians and therefore one would argue that the program is justified. Since the September 11 attack, it has been necessary to obtain information regarding terrorism as fast as possible in order to gurantee the security of America. Striking a balance between national security and preservation of human rights would be a tricky affair because there are valid arguments from both sides. References American Civil Liberties Union. (2005). Fact Sheet: Extraordinary Rendition . Retrieved june 6, 2010, from: http://www. aclu. org/national-security/fact-sheet-extraordinary-rendition Great-Britain: Parliament: House of Commons: Foreign Affairs Committee House-of-Commons. ( 2009). Human rights annual report 2008: seventh report of session 2008-09, report, together with formal minutes, oral and written evidence. London: The Stationery Office.

Ethics in Video Games

Ethics in Video Games Evolution Video games are one of the fastest growing industries that at least half of the people you know played video games. Video games evolve from a simple Pong game in 1970s to violent games such as Street Fighter (player play as a human like characters fought the other player until death) in the 1990s. As video games evolve, computer graphics become more realistic and the issues of ethics in video games arise. The media become aware of ethics in video game such as violence, addiction and sexual themes and more ethical questions about should game designers be more consider of what is designed and their games can affect the learning process and social development of many children who play their games. The main issues of video games are violence and crime, sexuality and social addiction.More and more video games contain high degree of violence. This violence in the game can lead to aggressive behavior, especially for children. From the graph at Video Game Violence and Public Policy, it shows that a teenager involved in a physical fight is more likely have plays a high violent game. This shows that violent game can lead to real life violence and it may leads to more aggressive actions such as crime. For example, Playing the blame game article, the graduate student who killed five students used to play a famous game call counter-strike (player play as first person shooter and the game involve shooting on the head and rewards for killing people). Some people think that violence in game is not acceptable but others think virtual life is different than real life so violence in game is acceptable. Ethics The sexuality involves in the video game is a morality problem. It utilizes women as mere sexual tools to mens insatiable which effect status of woman in the sociality. For example, the game Rapelay encouraged the player to force the woman they rape to have an abortion is reinforces rape culture. This contradict not just moral of video game but also moral of human behavior. A lot of sexual games also have issue such as racialism and sexual abuse.Playing video game can becomes an addictive or isolating activity. This addiction can have effects on falling behind in school and work. Game addiction is also what game company use as a strategy to keep player consume the game. Some children use many hours in a day to play video games, this may cause lack of interest in other stuff and social skills due to video game replaced friends and family. In the article of Special Issues for Teens, National Institute on Media and the Family stated At-risk teenage boys spend 60% more time playing games , and they prefer more violent games than other teens. This leads back to the issue violence. This addiction also have effects on health, long time playing video game can result in dry eyes, headaches and more extreme failure to eat.The ethics in video game is mainly cause by game company does not about ethics and moral question. The reason the game designers create violence games is not because they wanted children to train children in the use of weapons and harden them emotionally to the act of murder by simulating the killing other players in a video game. The game designers is just follow what the company want them to do is to increase profit. Virtual World Virtual World The sexuality involves in the video game is a morality problem. It utilizes women as mere sexual tools to mens insatiable which effect status of woman in the sociality. For example, the game Rapelay encouraged the player to force the woman they rape to have an abortion is reinforces rape culture. This contradict not just moral of video game but also moral of human behavior. A lot of sexual games also have issue such as racialism and sexual abuse.Playing video game can becomes an addictive or isolating activity. This addiction can have effects on falling behind in school and work. Game addiction is also what game company use as a strategy to keep player consume the game. Some children use many hours in a day to play video games, this may cause lack of interest in other stuff and social skills due to video game replaced friends and family. In the article of Special Issues for Teens, National Institute on Media and the Family stated At-risk teenage boys spend 60% more time playing games , and they prefer more violent games than other teens. This leads back to the issue violence. This addiction also have effects on health, long time playing video game can result in dry eyes, headaches and more extreme failure to eat.The ethics in video game is mainly cause by game company does not about ethics and moral question. The reason the game designers create violence games is not because they wanted children to train children in the use of weapons and harden them emotionally to the act of murder by simulating the killing other players in a video game. The game designers is just follow what the company want them to do is to increase profit. An assistant professor at the Rochester Institute of Technology Andrew Phelps thinks there is an ethical obligation for game designers to produce less violence and/or addictive game.Internet virtual worlds can increase the number of consumer play games, which will have good impact on the game industry. This is supported by Kids and teens have pushed at least 6 immersive online worlds to over 2m UU/mth in the US, Susuan Wu said continuing down this path of improving the user experience of living and socializing online. This story is about human context, social proximity, and a sense of place.Internet virtual worlds is like second real life world, people will likely to spend more time on it and this will increase profit for the game company.Inter virtual worlds can impact law in a way it is out of control. For example, a game is restricted to eighteen and over, it is easier for an underage person to lie on the internet to play the game. This can cause issues such as protecting children from violence and sexuality. As law stated people have obligation to pay tax but if a person selling goods and currency in the virtual world, it is harder to tax them. Conclusion Video game is a good entertainment tool but ethics in video game such as violence, sexuality; we must realize it is not just the problem of the developers. Everyone has an obligation to find a solution and improve the environment. As internet virtual world evolve these few years, it is more important that player themselves behave ethical otherwise more ethical issue will rise in the game industry.

Ireland Conflict :: essays research papers fc

Conservation of the Amazon Rain Forests The rainforests are essential for life on earth, and destroying them could result in an ecological imbalance and the loss of many valuable resources; therefore measures must be established to protect the world’s rainforests. The rainforests are a major factor in the stability of the environment, especially in the greenhouse effect and the help to fight pollution. The Amazon Rain forest is the largest tropical rain forest of the world. It covers about 2 million square miles and about two-thirds of the forest is in Brazil. The rain forest lies in parts of Bolivia, Peru, Ecuador, Columbia, and Venezuela. The rainforest receives about 50 to 175 inches and the average temperature is about 80 degrees. The Amazon rain forest contains a huge variety of plants and animals than any other place in the world. A statistic shows that a two and half acre area contains about 280 or more species of animals and trees. The growth of resources has made the rain forest decrease in size over the years. Only six percent of the rain forests are being protected today. Human activities are out of control and the forests are depleting rapidly. The rain forests are the homes to a variety of animals. These animals such as monkeys, gorillas, and leopards are a big source of food, which the native villagers heavily depend on. Many villagers depend on certain animals for me dicine. The two major factors that are destroying the rain forests are logging and poaching, logging being the greater of the two. â€Å"The further aspects of man’s impact on the vegetation of the rain forests must be mentioned: (1)the commercial exploitation of trees for lumber, (2)the continued exploitation of wood for fuel, including charcoal, and (3)the introduction of exotic trees for production of raw materials.†(Bennett 230) Logging itself, does not have to be so destructive. The multiple clearances of land are what is so destructive. The forest has the ability to replenish itself if given the proper time to. The problem is that as soon as the new trees reach a suitable size they are cut again. Some areas of the rain forest have been cleared three times in thirty years. Logging has grown extensively, and there is a spread of it into the last intact forests. One of these is the Amazon River Basin. The Basin is being logged from every side.

Gender Selection of Babies Essay -- Biotechnology Genetics Parenting

For centuries there had been one sex that dominated the development of society. Laws, religion and lifestyle all revolved around the idea that one sex, the male sex, was dominant. Oppressed and considered inferior, women would obey the men, forgo all rights and accept all responsibility. Only recently, with the emergence of the women’s liberation movement, have both sexes been considered equal. For the first time in human history, both sexes have been given the chance to fulfill their potentials without discrimination. Parents, despite preferences of having a girl, or a boy, have known that regardless, their child would have an equal opportunity at life. The cutting edge technology, however, means that all this could change. The ability of parents to actually select the gender of their child could have not only devastating effects on society, but on the lives of so many children and parents. Whether parents had a girl or a boy has always been left up to nature to decide. To da te, no-one has dared interfere with the genetic workings of the body, mainly because the technology did not exist to do it. Now, with the dawn of the twenty-first century, that technology has arrived and mankind is faced with a very important decision: whether or not to â€Å"play God† and manipulate the gender of their child to suit their preferences. The romance of having the perfect nuclear family, with two boys and two girls’ fills the heads of young couples everywhere, and when given the opportunity, m...

Dr. Jekyll And Mr. Hyde Essay -- essays research papers

Dr. Jekyll And Mr. Hyde   Ã‚  Ã‚  Ã‚  Ã‚  In the novel Dr. Jekyll and Mr. Hyde, by R. L Stevenson, a story of mischief and selfishness occurs. It's like this, there is a man called Dr. Jekyll he doesn't like who he is so one day he thinks of a potion that makes his good part split away from his bad part. That is when Mr. Hyde comes into the picture, he is the bad part of Dr. Jekyll. Mr. Hyde likes to party have a good time and cares less about others, but Dr. Jekyll is a caring Doctor whom everybody adores and loves. Mr. Hyde gets himself into a lot of trouble in this story for example he gets a man killed and pushes down little girls for fun Mr. Utterson, a lawyer and a friend of Dr. Jekyll's, finds something peculiar about Dr. Jekyll and decides to keep a close watch on him.   Ã‚  Ã‚  Ã‚  Ã‚  One day the potion stops working for Dr. Jekyll and he can't turn back into himself , he stays in the body of Mr. Hyde, the dreadful, ugly, little midget whom nobody likes. He decides to hide in his study upstairs and tells his servants that he is really sick and contagious and tells them to stay away from the study where hopefully nobody will see him. The only source of communication is the notes he writes to his servants.   Ã‚  Ã‚  Ã‚  Ã‚  One day Mr. Utterson and the servant break down the door of the study to find out if it really is Dr. Jekyll in that room. To their surprise it is Mr. Hyde with a bottle of poison. He had committed suicide bef... Dr. Jekyll And Mr. Hyde Essay -- essays research papers Dr. Jekyll And Mr. Hyde   Ã‚  Ã‚  Ã‚  Ã‚  In the novel Dr. Jekyll and Mr. Hyde, by R. L Stevenson, a story of mischief and selfishness occurs. It's like this, there is a man called Dr. Jekyll he doesn't like who he is so one day he thinks of a potion that makes his good part split away from his bad part. That is when Mr. Hyde comes into the picture, he is the bad part of Dr. Jekyll. Mr. Hyde likes to party have a good time and cares less about others, but Dr. Jekyll is a caring Doctor whom everybody adores and loves. Mr. Hyde gets himself into a lot of trouble in this story for example he gets a man killed and pushes down little girls for fun Mr. Utterson, a lawyer and a friend of Dr. Jekyll's, finds something peculiar about Dr. Jekyll and decides to keep a close watch on him.   Ã‚  Ã‚  Ã‚  Ã‚  One day the potion stops working for Dr. Jekyll and he can't turn back into himself , he stays in the body of Mr. Hyde, the dreadful, ugly, little midget whom nobody likes. He decides to hide in his study upstairs and tells his servants that he is really sick and contagious and tells them to stay away from the study where hopefully nobody will see him. The only source of communication is the notes he writes to his servants.   Ã‚  Ã‚  Ã‚  Ã‚  One day Mr. Utterson and the servant break down the door of the study to find out if it really is Dr. Jekyll in that room. To their surprise it is Mr. Hyde with a bottle of poison. He had committed suicide bef...

Meaning of Teresa Palomo Acosta’s “My Mother Pieced Quilts” Essay

Various threads are needed to form one unique quilt. Similarly, a mother quilts together the best and diverse threads of life to form one unique identity in which a child lives with forever. In the poem â€Å"My Mother Pieced Quilts† by Teresa Palomo Acosta, the mother chooses the different aspects of the quilt, forms those aspects to make one quilt, and releases that one quilt on which it lives. In the beginning, the mother must choose the best treads to form the quilt. The mother chooses how to make her offspring through choosing what she will fit best. Just in the beginning of the poem, the mother must decide which piece fits best in her quilt. The mother â€Å"[. . .] shaped patterns square and oblong and round / positioned / balanced† (13-15) and each shape is a different piece and each piece is quilted together to form one quilt. This relates to human life in that the mother the act of choosing the best shapes relates to choosing the best characteristics to put into the final product of a child’s identity. The mother not only has to choose shapes, but also has to decide on the colors of the pieces. She has to consider â€Å"whether to put the lilac purple of easter against the red plaid of winter-going- / into-spring / whether to mix a yellow with blue and white [. . .]† (31-33). The different choices of colors symbolize the various types of personalities in which a child is form with. The mother must choose the different shapes and colors or the different characteristics and personalities in order to form one quilt or one identity that she pieces together. After the mother chooses the pieces, the mother must use each of the different pieces of identity to form a child’s identity. The mother starts with a blank canvas and goes through the process of â€Å"[. . .] stalking out the plan:† (30). The blank canvas symbolizes the child who is filled by the different parts that the mother gives. The mother â€Å"[. . .] stretched and turned and re-arranged† (23) each piece so that each piece would fit in perfectly. The mother fills the canvas to form one finished product, the child. The mother goes through the timely process to piecing the quilt together which parallels the act of the mother forming a child’s identity which requires a mother to perfectly form an identity. Although the process of making the quilt ends at the finished product, the finished product’s  life does not end. The individual’s identity which is formed by the work of the mother carries on to the future. The finished identity lives eternally because â€Å"[. . .] every morning [one awakes] to these† (5). The identity becomes a part of that person and never leaves. The identity which is â€Å"knotted with love† (54) by the mother â€Å"[. . .] sing[s] on† (55). The person that was formed by the mother is able to live. The personification of the quilts singing parallels to a person’s identity living into the future. After the timely process of working, the mother accomplishes the final task of forming a child’s identity. The process of choosing, quilting, and releasing signifies the beginning, middle, and future. Both, the mother who shapes the child and the child who lives on, take part in the life process of forming a single identity. After forming that single identity, it lives on to repeat the process.

Crown Awards, Inc. V. Discount Trophy & Co., Inc.

Crown Awards, Inc. v. Discount Trophy & Co. , Inc. U. S. Court of Appeals, Second Circuit 2009 U. S. App. Lexis 8540 (2009) Material Facts of the Case: Crown Awards is a retailer of awards and trophies sold through mail order catalogs and via the Internet. Crown designed and sold a diamond-shaped spinning trophy for which it owned two copyright registrations. Discount Trophy is one of Crown’s competitors, and it sold a trophy that was substantially similar to Crown’s Spin Trophy.Crown requested that Discount discontinue the sale of the alleged copy, and when Discount refused, Crown filed suit in the Southern District of New York. Legal and Ethical Issues of the Case: In order to prevail on a claim of copyright infringement, a plaintiff must demonstrate both ownership of a valid copyright and infringement. â€Å"To establish infringement, the copyright owner must demonstrate that (1) the defendant has actually copied the plaintiff's work;  and  (2) the copying is il legal because a substantial similarity exists between the defendant's work and the protectable elements of plaintiff's. Actual copying may be proved directly or indirectly. Indirect evidence of copying  includes proof that the defendants had access to the copyrighted work and similarities that are probative of copying between the works. † Because direct proof of access is often  impossible to adduce, the law permits a plaintiff to carry his burden on this point through evidence that â€Å"an alleged infringer had a ‘reasonable possibility'† of access to the original work.Notably, â€Å"a court may infer that the alleged infringer had a reasonable possibility of access if the author sent the copyrighted work to a third party intermediary who has a  close relationship  with the infringer. † Access through third parties connected to both a plaintiff and a defendant may be sufficient to prove a defendant's access to a plaintiff's work. If a plaintiff ca nnot demonstrate a reasonable possibility of access, its infringement claim will fail absent proof of a â€Å"striking† similarity between the original and infringing works. We have held that where the works in question are ‘so strikingly similar as to preclude the possibility of independent creation, copying may be proved without a showing of access. ‘†Ã‚  In some cases, the similarities between the plaintiff's and defendant's work are so extensive and striking as, without more, both to justify an inference of copying and to prove improper appropriation.If a plaintiff demonstrates actual copying through proof of a reasonable possibility of access and similarities probative of copying, however, it can prevail on its infringement claim by demonstrating that defendant's work is â€Å"substantially similar to that which is original in the plaintiff's expression. † With â€Å"inexact copies,† this assessment proceeds by a comparison of the â€Å"t otal concept and feel of the contested works† as â€Å"instructed by common sense. The court must â€Å"analyze the two works closely to figure out in what respects, if any, they are similar, and then determine whether these similarities are due to protected aesthetic expressions original to the allegedly infringed work, or whether the similarity is to something in the original that is free for the taking. † Rules and Rationale Utilized by the Court to Resolve the Dispute: The district court found that Crown owned a valid copyright in its diamond-shaped spinning trophy and that Discount had access to Crown's design through its receipt of Crown's 2006 catalog and its monitoring of Crown's products.The district court found, however, that Crown had failed to demonstrate that Xiamen Xihua Arts and Craft, the manufacturer of the allegedly infringing trophy, also had access to Crown's design because there was no record evidence (1) that Discount asked Xiamen to manufacture a trophy that looked like Crown's copyrighted trophy, or (2) that Xiamen ever received a Crown catalog.While acknowledging that Crown's design could be viewed on the Internet after January of 2006, the district court noted that â€Å"there is no evidence in the record about the Internet habits† of Xiamen's principal. The district court nevertheless inferred access on the part of Xiamen from the â€Å"striking† similarity between the diamond-shaped spinning trophies sold by Crown and Discount. The court further found that the two products were â€Å"substantially† similar and shared the same â€Å"total concept and feel.    The court further found that â€Å"the timing of the order from Discount is . . . suggestive of copying,† insofar as â€Å"the first Discount trophies were ordered from Lin in the mid-summer of 2006, which is perfect timing if you worked forward from the publication of the Crown catalogs in 2006 and assumed that Xiamen got to work on fabricating a knockoff shortly thereafter. The district court concluded: â€Å"I find independent creation to be not only unlikely but absolutely impossible to believe. † Accordingly, it ruled in favor of Crown on its claim of infringement.Court’s Conclusion: The judgments of the district court were affirmed in favor of the plaintiff. Defendant Discount appeals from the judgments of the district court, entered after a two-day bench trial, awarding plaintiff Crown $22,845. 18 in damages and $165,528. 01 in attorney’s fees and costs for Discount’s infringement of Crown’s copyrights in the design of the Spin Trophy. Ethical Impact Analysis: The decision in the court’s ruling emphasizes that copyright infringement is not only illegal, but considered unethical in our society.Copyrights exist for a reason, and particularly against with a registered copyright, deliberate copying of a product for the purpose of making a profit is something that sho uld definitely be challenged and awarded to the copyright owner. The theft of intellectual property, as illustrated in this case, is sometimes difficult to prove, but it seemed clear in this situation that Discount blatantly copied Crown’s spinning trophy. I’m glad to have seen that Crown was awarded not only in damages, but also for their legal fees.

Apple Background of Company

Apple background of company — Presentation Transcript 1. Background of companyApple Inc. , formerly Apple Computer, Inc. , is a multinational corporation that creates consumer electronics, computer software, and commercial servers. Apple was established in Cupertino, California on April 1, 1976 and incorporated January 3, 1977. The company's best-known hardware products include Macintosh computers, the iPod, the iPhone and the iPad. For reasons as various as its philosophy of comprehensive aesthetic design to its distinctive advertising campaigns, Apple has established a unique reputation in the consumer electronics industry.This includes a customer base that is devoted to the company and its brand, particularly in the United States. Fortune magazine named Apple the most admired company in the United States in 2008 and in the world in 2008, 2009, and 2010. 2. Comparing a Steve Jobs presentation is nearly impossible. He’s in a league all his own. In my opinion, Apple chi ef executive Steve Jobs is the most charismatic pitchman in business today. His presentations are brilliant demonstrations of visual storytelling that motivate customers, employees, investors, and the entire computer industry.Before Steve Wozniak co-founded Apple, he was an electronics hacker. 3. Objective of the company To obtain stellar products and services within tight timeframe, at a cost that represent the best possible value to our customers and shareholders. 4. Current mission statementApple ignited the personal computer revolution in the 1970s with the Apple II and reinvented the personal computer in the 1980s with the Macintosh. Apple is committed to bringing the best personal computing experience to students, educators, creative professionals and consumers around the world through its innovative hardware, software and Internet offerings. . Comment†¦Apple Computer, Inc. is the mission statement is good because they committed to bring out the quality product of persona l computer through their customers needed. Apple always upgrade through with innovative, contemporary and modern technology product. The apple mission statement show that they have an own way in strategy to make a more profit and growth through their business in the future. 6. Proposed mission statementThe Apple Computer, Inc. ission statement is to bringing the greatest personal computing realization to the all kind of people around the world with their own life style. Apple came out with the variety kind of product through its innovation hardware, software, and Internet offerings. The market strategies evolved should be economical, efficient, durable, and flexible and allow the Apple to respond rapidly to both market and customer needs. And, we will keep on top of today's and tomorrow’s technology, no matter how fast it moves, to ensure our Customers always have the best tools available to them.

A Report On The Strategic Change Issues Facing British

Ancient philosophers always said that the only room that never gets full is the room for change and growth to better levels. Change brings a sound of celebration and relief. In the business sector any change is always geared to the increase in profit. Any business venture has one driving force: creation of wealth and economic growth. This is the reason for existence of businesses like: banking, hotels, airlines, schools, hospitals among others. Operation management is the day to day decisions and ventures that are undertaken to run the company. This can help give a projection into the future 5, 10 or so years.One thing that is very basic is that the world is changing, and an effective business should also help to bring this very necessary difference. â€Å"One of the key roles of a serious manager and entrepreneur is to solve problems decision making is another major role of this officer. † These were the confession of Carleton (2005). Decisions pertaining various departments in a company are made by key management staff in every firm: The key drivers for change that are most likely to impact on the future of business and management are: Stiff and ever increasing competition from key rival firms.One must always be the best in the market place in order to remain advantaged. This will call for several reforms towards improvement, and such challenges will be dealt with as they come. Some decisions to be made, take time and energy. However, the knee-jerk response is to jump straight to the most obvious solution: training and coaching to develop individuals' leadership skills and potential. This conveniently bypasses the problem-diagnosis stage. It also overlooks the disconnect between what happens at individual and organizational levels. Managerial and human resource aspects have always put pressure on firms.Such pressure is sure argent of change. A global trend is another driving factor towards change. Any new standards set up must be adhered to if one need s to e in the market. The main aim is to develop an appreciation to the role of management in the process change in the firms of interest. Management of such a change can never be an individual affair. It explores the forces driving organizational change and offers a contextual understanding of change management principles. Do you do it alone as a manager? Do you involve others? Do you let others make the decisions?Management is an organized, systematic application of the knowledge, tools, and resources of change that provides organizations with a key process to achieve their business strategy. Change Management is a critical part of any project that leads, manages and enables people to accept new processes, technologies, systems structures and values. Changes are inevitable in any firm or sector. Of great interest is change management in British Airline Company. Many such firms as this exist. This calls for real outstanding leadership in the market place. BRITISH AIRWAYS This is an airline with it’s headquarters in London.Europe has increased sharply over the past decade as the introduction of new airlines has helped push prices down significantly. This airline has routes both within and without the great United Kingdom sky. This airline is the world's second largest international airline, with a passenger carrying capacity of more than 27 million passengers from one country to another. Also, as one of the world’s longest established airlines, it has always been regarded as an industry-leader. British Airways’ worldwide route network covers more than 216 destinations in 94 countries (including franchises, subsidiaries and one world partners).British Airways is one of the founding partners of the one world alliance, which took off in February 1999. Fellow members now include American Airlines, Aer Lingus, Cathay Pacific, Finnie, Iberia, LanChile and Qantas and Swiss. The original predecessor airline, called Aircraft Transport and Travel, l aunched the world's first daily scheduled international air service, British Airways traces its origins back to August 1919. At the moment the airline has an amazing fleet of 312 aircraft; including 100 wide bodied long haul aircraft (57 Boeing 747-400s and 43 Boeing 777s).The current world has gone into corporate alliances, with mergers and acquisitions being the common norm of doing business. For this reason, British Airways has one-on-one relationships with a number of airlines. It owns a 17 per cent stake in Qantas and 9 per cent in Iberia. It also fully owns subsidiaries such as British Airways CitiExpress. Members of British Airways’ franchise family include British Mediterranean Airways, GB Airways, Comair, Loganair and Regional Air. Some of the main components of British Airway’s business strategy include investing in its people and products, and continuing to build a competitive cost base.These objectives, along with other strategic goals and values, have been delivered through a program called â€Å"The BA Way,† which was launched in 2004. This was in response to the people wanting real clarity about where company is positioning itself in the marketplace. The leading entrepreneur once observed that major firms often started as either government or public properties. This however is never the case with British Airways. This company is owned entirely by private investors, with more than a quarter of a million shareholders. British airways just like any business have its own problems.The problems always arise in the process of moving to greater heights. As executive assistant to the director of British airways, change issues facing the organization in the next 5 five years are amazing. The major problems are as below: MANAGERIAL The BA Way has five factors for success: be the best U. K. -based network, understand the customers better than the competition, be a powerful brand that people know and trust, foster a competitive cost base and work together as one team. For a progressive development of a business, proper leadership is bedrock to build on.Managerialism, especially in the public and quasi-market sectors, has provided a key development in how organizations are managed, co-coordinated and controlled, and is suggestive of new relationships and a reordering of organizations and management. In the March issue of Fast Company magazine, a fascinating article titled â€Å"What is the Biggest Change Facing Business in the Next 10 Years? † Avram Miler, the CEO of Avram Miller enterprise explained that â€Å"The cornerstone for this millennium is the end of time and space. Most organizations today are run the same way as early-20th-century businesses.Everyone goes to his car, drives to work, has certain hours, and has a certain job. It's all built on the factory model. Moving forward, it really isn't going to be important where you are in order to do your job. Ideas are being worked on 24 hours a day. Nob ody seems surprised anymore if I wake up in the middle of the night and start IM-ing someone in Europe, because the fact is, they don't even know where I am. And it doesn't matter. ’’ He continues to say that â€Å"Fewer and fewer people will want to be employees of corporations, because corporations don't have anything to offer.Corporations don't provide security and provide fewer and fewer benefits. People may find new ways to sell their skills. † This illustrates that many people often get employed in companies, but the never have any intentions of staying for long periods. Tim Brown President and CEO, Ideo, Palo Alto, humorously says â€Å"people are ever on the move to greener pastures. † This is one major problem in management. Employees, some of whom hold very key positions in the company always transfer to the so called green pastures.The human resources manager of British airways observed that many of their staff has often moved to start their ow n ventures. These range from local to international ventures. The best way to manage this problem is to create laws governing employment. Its true that a person performs best only after getting good orientation on an environment. Consistency is another key to excellence. To avoid loosing employees, a minimum duration should be put, such that no employee can leave before finishing some specific time duration. This will help the airline to retain workers for some good time and hence foster consistency.The major hindrance to this implementation is some weakness in management. Friends to departmental heads are always favored and the axe rarely falls on them. This however can be managed by prosecution of any corrupt staff. Another managerial problem often realized in British Airways is lack of commitment in some of the employees. They often take long to finish any assignment given to them, and when asked to give an explanation, this is a ticket to being their enemies. This vice in a comp any leads into loss of money, because people are paid their allowance while they don’t perform their duties.Many researches argue that training and development programs increase the organizations performance and effectiveness. This can help increase the work output because more experience is injected to the generally trained staff. Toward a better understanding of the effects of training and development in the workplace, this research points out the importance of training and development the workforce, determines the major types of training and development programs, discusses the relationship between training and the overall organizational performance, and offers some guidelines for HR managers to design effective training and development programs.Signing of performance contracts has helped to alleviate this vice. This helps to ascertain that an employee indeed deserves to get his salary. Burnes (2004) in his book arrives at a style which enables healthy competition within a firm, resulting into increase of production. He says â€Å"the ability of an enterprise to compete within the prevailing settings relies on two qualities: †¢ The capacity of the firm to identify and understand the competitive forces in play and how they change over time linked together.†¢ The competence of a business to mobilize and manage the resources necessary for the chosen competitive response through time. British Airways have implemented this, and many staff has always been awarded for showing commitment and excellent performance. GLOBALISATION Another method British Airways’ learning division has used to promote organizational values is through owning its Future program, which every employee across the enterprise—from in-flight crews to customer service staff—must go through at some point.This is delivered by the internal senior management teams. It’s about helping people understand the business direction, the environment that they are operating in and the way they are positioning themselves in the business. By understanding that, people will understand the actions the team is taking in driving the business forward (British Airways, 2005) Some of the changes that British Airways has in the next five years include: †¢ BA to increase services between New York JFK and Gatwick, but at the same time drop its link to the US city from Manchester Airport.†¢ BA to enhance the passenger experience at the new London Heathrow Terminal 5 with the installation of art works in its premium lounges. Companies move towards forming alliances, both local and at international level. The environment in which most organizations operate today is continuously changing, and the rate of change is increasing. Almost most organizations are now involving in tremendous increase in international business and foreign assignments. British Airways is not left behind. At the moment, the company has offices in all capital cities in the worl d.At the same time, serious advertisements are on the run. To enhance collisions, BA purchased the small German domestic airline Delta Air Transport in 1992 and renamed it Deutsche BA. By the time it was sold in June 2003, DBA was operating 16 Boeing 737s and was the second-largest German domestic carrier, after Lufthansa. Globalization is a disposition towards international interaction and co-operation. This comes with the general growth of a knowledge based economy. Impacting on the financing structure of organizations and employment practices.The ability of an enterprise to compete within the prevailing settings majorly relies on two qualities: the capacity of the firm to identify and understand the competitive forces in play and how they change over time, linked to †¢ the competence of a business to mobilize and manage the resources necessary for the chosen competitive response through time. . The environment in which most organizations operate today is continuously changin g, and the rate of change is increasing. Almost most organizations are now involving in tremendous increase in international business and foreign assignments.BA aims at increasing the number of passengers greatly. New infrastructure is required for this. Heathrow Terminal 5 was built exclusively for the use of British Airways at a cost of ? 4. 3 billion and officially opened by Queen Elizabeth II on 14 March 2008. It opened to passengers on 27 March 2008. more air crafts are also to be purchased come 2013. for instance, On 27 September 2007, BA announced their biggest order since 1998 by ordering 36 new long haul aircraft. The company ordered 12 A380s with options on a further 7, and 24 Boeing 787s with options on a further 18. TECHNOLOGYTechnological factors are information technology/the internet, new production processes computerization of processes and changes in transport technology (Human Resource Management Journal, 2008). There are also internal triggers for change which inc lude: new chief executive, unionization or de-unionization, structural a change, re-design of factory or office layout, re-design of jobs, new IT equipment or software introduced, cuts in overtime working and redundancies (Epmbook, 2007). As research continues in the energy sector, Bio fuel may be used by BA planes. This is an improvement towards good environment creation.Indeed this is amazing. Currently the test of planes is going on, on their response to bio fuel. The above forces are for easier information transfer, facilitates global structures, requires new competencies and expectations, facilitates telecommuting; new employment relationships, more emphasis on knowledge management, quick competition through globalization, more educated workforce etc (McShane and Travaglione, 2003). Change management entails thoughtful planning and sensitive implementation, and above all, consultation with, and involvement of, the people affected by the changes and BA has mastered this art.Chan ge must be realistic, achievable and measurable. These aspects are especially relevant to managing personal change. Before starting organizational change, ask yourself: What do we want to achieve with this change, why, and how will we know that the change has been achieved? Who is affected by this change, and how will they react to it? How much of this change can be achieve without? These aspects also relate strongly to the management of personal as well as organizational change (Business balls, 2006). If you think that you need to make a change quickly, probe the reasons – is the urgency real?Will the effects of agreeing a more sensible time-frame really be more disastrous than presiding over a disastrous change? Quick change prevents proper consultation and involvement, which leads to difficulties that take time to resolve, (Burns & Stalker, 1994). BA does not sell change to people as a way of accelerating ‘agreement' and implementation. ‘Selling' change to peop le is not a sustainable strategy for success, unless your aim is to be bitten on the bum at some time in the future when you least expect it. Change can be unsettling, so the manager logically needs to be a settling influence.BA has gone through extreme lengths to ensure that they study the market. They are keen on the use face-to-face communications to handle sensitive aspects of customer relations and encourage managers to communicate face-to-face with their people. They discourage the use of email and written notices as they are extremely weak at conveying and developing understanding. At all times involve and agree support from people within system (system = environment, processes, culture, relationships, behaviors, etc. , whether personal or organisational). †¢ In depth understanding of the organisation’s position at all times.†¢ In depth understanding of the direction of the organisation. †¢ Open and clear communication channels. SPECIFIC CHANGES THAT BRI TISH AIRWAYS HAS ENCOUNTERED From a humble background BA has expanded to the giant it is by now. This never occurred in one day, neither was it a very smooth transition. Given time, all have a potential to expand to the highest levels. One of the greatest changes that occurred in BA was mergers and acquisition. During the 1990s BA became the world's most profitable airline under the slogan â€Å"The World's Favorite Airline†. The management then saw the need to expand.A merger is the business transaction that takes pace between two firms. One firm acts as a buyer, while the other company is bought. Mergers take place to help cub extreme competition and also to widen the market scope. In 1992 BA purchased the small German domestic airline Delta Air Transport and renamed it Deutsche BA. This widened the market space into Germany. By the time it was sold in June 2003, DBA was operating 16 Boeing 737s and was the second-largest German domestic carrier, after Lufthansa. The lesson learnt is that mergers bring expansion and growth.In the year 1995, BA formed British Asia Airways, a subsidiary based in Taiwan, to operate between London and Taipei. Owing to political sensitivities, British Asia Airways not only had a different name, but also had a different livery, with the Union Jack tailfin being replaced by Chinese characters. Many airlines followed the same practice, e. g. , Qantas flew to Taiwan as â€Å"Australia Asia Airways† and KLM's Taiwan operations became â€Å"KLM Asia†. British Asia Airways ceased operation in 2001 when the airline suspended flights to Taiwan due to low yield. A change brings with it many resettlements.Some include employment of new staff to handle the expansion. This was the case in the two mergers in Germany and Taiwan. Other changes are indeed not pleasing. An example is the laying off of staff incase of closure. Proper marketing must be done. This is to keep the much esteemed customers aware of the companyâ€℠¢s developments. The road to success is never a smooth one. Any push to the positive is always met by opposing currents. Some of pitfalls to change into a new market include competition. The main competitors of British Airways are bmi and virgin Atlantic. These offer great rivalry.However BA has managed this through its strategies to make sure that clients are satisfied by the service delivery. Capital is another challenge to expansion. Some expansion ventures require much money. This is money to buy planes and to do office set up, with an aim of getting back the profit. Many a times the company has gone through looses especially when they were forced to pull back. Withdrawal is not very pleasant but it is the best option especially when things are not working. This was the case in Taiwan. The world population is large and ever-growing. This has and will provide market for flight industry.The best way to venture is to do market surveys. Once the costumer’s desires are known, follow up can be made to come up with a product to satisfy the need. It pays a lot to be the market leader in terms of innovations. This will give an advantage over other companies. CONCLUSION It takes commitment and vision to be on the top. BA has one dream, which is to be on top in the flight industry. In the next five years, the company shall have diversified its services in terms of quality and quantity expansion. REFERENCES 1. British Airways(2005): The Wings of Learning.Retrieved from World Wide Web as from 19th April 2008 from http://www. clomedia. com/content/templates/clo_article. asp 2. Buchanan, D & Boddy, D. (1992). The Expertise of the Change Agent. Hemel Hempstead. US: Prentice Hall. 3. Burns & Stalker, (1994). The Management of Innovation. Oxford: Oxford University Press. 4. Businessballs (2006). Change management. Retrieved from World Wide Web as from 18th April 2008 from http://www. businessballs. com/changemanagement. htm 5. 5. Change Management (2008). A Thirst fo r Change Leadership. Retrieved from World Wide Web as from 18th April 2008 from http://www.change-management. com/tutorial-change-leadership-mod4. htm 6. DCUBS (1996). Total Quality Management and Organisational Change. Retrieved from World Wide Web as from 18th April 2008 from http://www. dcu. ie/dcubs/research_papers/no15. htm 7. Epmbook (2007). Organisational Change Management. 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