Issue 18&19 Coursework Example | Topics and Well Written Essays - 750 words

Issue 18 - Coursework Example Memphis University researchers propose that abroad re-appropriating have more points of interest to an association. For example, it empowers the firm to seek after the most work cost. Work cost changes altogether starting with one nation then onto the next. In this manner, re-appropriating will permit the organization to pick the nation that it feels that its work isn't exorbitant (Axelrod, 2004). Also, receiving lower work cost will empower the association to create its administrations at a lower cost and too offer types of assistance at increasingly marked down costs. At long last, diminished Labor permits the association upgrades their business benefits. On account of deferent observation to redistributing, it can make a stage for governmental issues. For example, many contend that re-appropriating causes the employments that should be possible by local people to move abroad. Then again, re-appropriating will likewise assist the specific nation with boosting its household economy. In actuality, experts contend that offshoring can have the neighborhood alternatives (Muìˆller and Muìˆller, 2000). Firms look to seaward work so as to keep work cost at any rate level as could be expected under the circumstances, so as their administrations and items can arrive at their potential clients at a lesser expense. From a worldwide perspective, nations re-appropriate proficient employments to nations that have the most cost productive work. The most well known re-appropriating nations are China and India. Workers in these nations have sufficient instructive foundations to empower them to do effectively the errands in front of them. In any case, re-appropriating has its benefits and negative marks that organizations and nations need to place into thought before beginning the activity. Redistributing permits the organization to work in an inexorably serious commercial center over the world. What's more, re-appropriating empowers the firm offers support and items in 24 hours every day, all the more so to the clients who need nonstop

Critical evaluate (debate) the positive (good) and negative (bad) Essay

Basic assess (banter) the positive (great) and negative (awful) impact of information the board and hierarchical figuring out how to an association to shape upper hand - Essay Example nt position in this as they are the genuine â€Å"knowledge producers† and consequently any new information that an organization searches for is created civility through these individuals. (Rocca, 1992) Competitive achievement is fundamentally told by the companys ability to saddle and in fact grow new types of information, picked up either by perception or by experience accomplished, which can be called as resources that thus make the required â€Å"core competencies† of the said association. (Sims, 2002) While these capabilities do exist in numerous structures, learning with respect to a specific organization assumes a vital job, which in the end wanders into different assets of information to create high-class and uncommon appearing from the company’s representatives. (Dunn, 2001) Core skills, which typically stream out of an organization, give trademark advantages to both the clients just as some other people connected with it. These are for the most part espied similar to the establishment of framing an upper hand inside the said organization. (Chang, 2001) It is very obvious that there is a large group of manners by which new information inside an organization is encouraged inside its positions. The need here is to arrange them concerning their significance, which incorporate the social framework can be changed inside an organization in order to assemble some extent to the reality of the real remains that must be dealt with in the organization and in its employees’ minds. It requests admiration and revelation of everlasting information that is made over a specific timeframe. This typically requires essential changes to effectively set social thoughts in organizations and all the more so in the psyches of their representatives. (Fahy, 1996) Also operational framework is changed through HR hierarchical practices that are overseen and gotten by the workers and others in an alternate manner out and out. An essential patching up of an information focused organization is required here, which would include the activity stepping stools, remunerations,

Credit Tier Breakdown, Part 1 Great Credit

Credit Tier Breakdown, Part 1 Great Credit Credit Tier Breakdown, Part 1: Great Credit Credit Tier Breakdown, Part 1: Great CreditWelcome to our ongoing series on credit scores, from the very best to the very worst. We’ll let you know what kind of loans, interest rates, and other perks you can expect with each type of score. Plus, we’ll give you tips about how you can improve your score.For this first entry, we’ll be looking at Great Credit Scores: 720 â€" 850.What Kind of Loans Can You Get?In short: pretty much any loan you want.Now, that’s not entirely true. Banks and other traditional lenders will also want to look at things like your income before approving a loan. If you have a great credit score but a low-income, then there are certain loansâ€"especially unsecured personal loansâ€"that you might not qualify for.Still, having a score of 720 or higher means that pretty much any kind of loan is achievable. If you want to buy a house, you’ll qualify for a good mortgage. If you want to buy a car, you’ll be able to get approved for a car loan. Looking for a credit card? Take. Your. Pick.This is especially true for folks who have a credit score in the upper part of this range, from 780 to 850. While folks with scores lower than that might occasionally get their applications turned downâ€"especially for really high-end credit cardsâ€"people with scores of 780 and above can pretty much get approved for anythingâ€"assuming that their income makes repayment of the loan feasible.What kind of Interest Rates Can You Get?If you have a score of 720 or above, you’re going to be seeing very low-interest rates across the board.According to Rod Griffin (@Rod_Griffin), Director of Public Education for the credit bureau Experian, says, A credit score is a way of grading your creditworthinessor trustworthiness to lenders. Its a numeric score usually falling in a scale between 350 and 850. The better your credit score, the lower risk you are to lenders. Theyll see you as someone they can trust to repay the money they may lend you. You will also gener ally qualify for lower interest rates, which will save you money.A score above 720 says to lenders that you are very responsible when it comes to borrowing money. You don’t take out more than you can afford and you always make your payments on time.If you are seen as a low-risk by a lender, they will be willing to give you a lower interest rate. With higher risk borrowers, lenders charge them more in part to guard against the risk that they won’t repay. It’s a bit of a catch-22: The less likely you are to pay your loan back, the more money you get charged, which makes the loan harder to repay, which makes it less likely that you’ll pay it back.According to the MyFico Loan Savings Calculator, a credit score of 760 could get you a 3.845 percent interest rate on a $300,000, 30-year fixed-rate mortgage. All in all, that could save you almost $25,000 over the rate you’d pay with a credit score of 699.If you took out a $30,000 48-month auto loan to buy a new car, the MyFico Loan Savings Calculator estimates that a score of 720 or above would net you an interest rate of 3.458 percent. When compared to the 6.88 percent interest rate you would pay with a score of 689, that lower rate would save you well over $2,000 over the life of the loan.And lastly, there are credit cards. While the rates on these cards can vary greatly from company to company, Credit Karma pegs the interest rates for borrowers with great credit at an average of 14 percent.What Can I Do to Improve My Score?Your FICO score is created using information from your credit reports, which are compiled by the three major credit bureausâ€"Experian, TransUnion, and Equifax. According to Rod, Your credit report is a document that describes how you use your credit and whether or not you pay your debts. It contains information about your credit cards, any installment loans, and other debts, and whether youre paying them or not. The credit report is not the same as the credit score. A lender can use you r credit report to calculate your score, or they can request that your score be calculated. The score is a snapshot of your creditworthiness at the moment the credit report is requested.Your credit score is calculated using these five major categories:Payment History:35 percentAmounts Owed: 30 percentLength of Credit History: 15 percentNew Credit: 10 percentCredit Mix: 10 percentAs you can see, your payment history and amounts owed make up a total of 65 percent of your score. If you’re looking to improve your credit rating, those two categories are the best place to start.Credit expert Chella Diaz (@MoneyIQ901) has two great pieces of advice:Start making your payments on time. This might seem a little obvious, but making on-time payments is a huge piece of your credit score. If someone’s going to lend you money, they need to be certain that you’ll make your payments on time. Diaz says that you making your payments on time for at least six months should help your credit score i ncrease.In regards to your credit card balances, Diaz says that your balance should not exceed 30% to 35 percent of the limit on the card. Ideally, you shouldn’t be carrying any balance on your card month to month. You should pay the entire thing off in full to avoid getting charged any interest at all. But paying down your balances until they are below 30 to 35 percent should lead to your credit score increasing.Want to learn more about how credit scores and credit reports work? Check out our QA with Rod Griffin, Education Director for Experian. You can also read our ebook Credit Workbook: The OppLoans Guide to Understanding Your Credit, Credit Report and Credit Score.About the Contributors:Chella Diaz,  is a mom, author, speaker and consultant. She empowers parents with young children to set up their kids to be their own bank. She facilitates workshops for college students. One of Chella’s greatest strengths is showing people the ways they can save money so they always have mo ney for the things that are most important. You are the boss and the money is your employee. How are you going to manage it?Rod Griffin is Director of Public Education for Experian. He leads Experian’s national consumer education programs and supports the company’s community involvement and corporate responsibility efforts. Rod oversees the company’s financial literacy grant program, which awarded more than $850,000 in 2015 to non-profit programs that help people achieve financial success. He works with consumer advocates, financial educators and others to help consumers increase their ability to understand and manage personal finances and protect themselves from fraud and identity theft.

The Time Management Strategy For A Working Hours And Get...

Task 5A Here I am going to discuss about the time management strategy that I am going to use to improve my working hours and get benefited from that. TIME MANAGEMENT The current idea of time management - the demonstration of arranging the measure of time we spend on which exercises - truly started with Frederick Taylor s logical management methods. His objective was to build laborer profitability. To do this, he led time and movement studies and started to concentrate on the most ideal courses for employments to be performed to boost the work finished in a given measure of time. Advanced time management objectives are still to build efficiency; however, the most ideal way stays tricky. Numerous scientists have investigated the subject and concoct diverse hypotheses on viable time administration. These are the four most effective time management concept that I will discuss: Eliminate the Unnecessary This turns out to be increasingly genuine consistently. Either professionally or personally, taking out the unnecessary in life goes far in making me more profitable. Put just, I have to draw a firm, particular line between the important and unnecessary in my life. The stricter I characterize these terms, the more I will see that a great deal of things are really pointless in my life. Plan Work It is inportant to plan work before we get to start any. This will help me to monitor the progress and totally focus on the work to get finish it on time. The work plan will beShow MoreRelatedHow Significant Was The New Deal For The American?1656 Words   |  7 Pagessecurity and economic stability to Americans, which had not ever existed before. Farmer benefited greatly from New Deal programs. Between 1932 and 1935, farm income increased by more than 50 per cent due to FDR’s federal policies. In May 1993, the Agricultural Adjustment Act was passed in order to make farming sustainable for farmers, as many could not afford to repay loans. 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After my encounter with the module, I was able to make some personal change. This module has changed my views, even my philosophy of life being a leader and how to manage change. 2.0 Personal Change I wanted I being a fresher with no clue to what business management is all about. My thought towards leadership and changeRead MoreCmr Enterprises Essays1720 Words   |  7 Pageslarger commercial contracts, the â€Å"got rate† for them is around 32%, whereas the residential â€Å"got rate† is around 69%. CMR’s residential department has to operate somewhat differently than the commercial facet of the company. First of all, project management requires a different degree of flexibility in order to meet ever-changing customer requests. Cash flow cycles are about four to six weeks, which is significantly shorter than the 6 months or more it takes for a commercial cycle. With less indirectRead MoreReport On Ohs Management At Henkel1569 Words   |  7 PagesREPORT ON OHS MANAGEMENT AT HENKEL HRMT20024 Managing Human Resources Dr Senani Rajamanthri Assessment Task 2 22nd DECEMBER, 2015 Contents EXECUTIVE SUMMARY 3 1.0 INTRODUCTION 4 1.1 Background 4 1.2 Aims 4 1.3 Scope 4 2.0 Analysis 4 2.1 Responsibilities of Senior Management: 4 2.2 Achievement of OHS in Daily Work Environment at Henkel Iberica: 5 2.3 BENEFITS OF INJURY PREVENTION: 5 2.4 Workplace Safety culture: 6 3.0 CONCLUSION 7 4.0 RECOMMENDATIONS 7 5.0 References 8 EXECUTIVERead MoreHrm Methods For Ohs Management1689 Words   |  7 Pages REPORT ON OHS MANAGEMENT AT HENKEL HRMT 20024 Managing Human Resources Dr Senani Rajamanthri Assessment Task 2 22nd DECEMBER, 2015 . Contents EXECUTIVE SUMMARY 3 1.0 INTRODUCTION 4 1.1 Background 4 1.2 Aims 4 1.3 Scope 4 2.0 Analysis 4 2.1 Responsibilities of Senior Management: 4 2.2 Achievement of OHS in Daily Work Environment at Henkel Iberica: 5 2.3 BENEFITS OF INJURY PREVENTION: 6 2.4 Development of Workplace Safety culture: 6 3.0 CONCLUSION 7 4.0 RECOMMENDATIONS 7 5.0 References

Leslie Fay Companies - 1023 Words

Leslie Fay Companies Paul Polishan apparently dominated Leslie Fay s accounting and financial reporting functions and the individuals who were his subordinates. What implications do such circumstances pose for a company s independent auditors? How should auditors take such circumstances into consideration when planning an audit? My question for the Leslie Fay Companies case focuses on the actions of Paul Polishan and the effect his self-established tyranny over the financial information of the Leslie Fay Companies would have on the auditing process. Paul Polishan, a 1969 accounting graduate, was hired by the Leslie Fay Companies right out of college. The Leslie Fay Companies made women s clothing, particularly focusing on†¦show more content†¦It is also a great deal more costly to all parties, the auditing firm and the client because it will be much more time consuming to check everything and because of the need for a much higher degree of thoroughness. If internal controls are incredibly bad or virtually nonexistent, then it is not even worth the time, effort, or hassle for an independent auditor to attempt to audit a company, such the Leslie Fay Companies. There is just too great a risk for the public accounting firm performing the independent audit to take the company on as a client. The threshold will be considerably lower and a whole lot more evidence will need to be gathered throughout the audit in order to meet this lower threshold. BDO Seidman, the public accounting firm who was the independent auditors for the Leslie Fay Companies, unfortunately, got the raw end of the deal having been caught up in this major accounting fraud, and signing off unqualified opinions for the Leslie Fay Companies falsified financial statements during the years the accounting fraud was taking place. The auditing program for a company such as Leslie Fay would have to be more carefully planned out. Each step of the auditing program would require a high level of scrut iny and have to be meticulously carried out to plan. I would say there has to be a focus on the firm inquiry of employees especially those under a man like Paul Polishan and a constant stand of self-independence, not allowing theShow MoreRelatedThe Leslie Fay Companies1891 Words   |  8 PagesThe Leslie Fay Companies, which is a manufacturer of women’s apparel, was founded by Fred Pomerantz. The company is based out of New York, and Fred Pomerantz made the company public in 1952. However, Fred Pomerantz ended up taking the company back to a private entity for a few years in the 1980’s due to a buy out from his son John Pomerantz. The Leslie Fay Companies became public again in 1986. After John Pomerantz had taken over the company, profits started skyrocketing even though theRead MoreEssay about Leslie Fay Case1029 Words   |  5 Pages ACCT 497 Writing assignment 1 Siqi Wang The Leslie Fay Companies Analytical Procedures Report Executive Summary After reviewing the Financial Report from The Leslie Fay Companies from 1987 to 1991, I made ratios of Balance Sheet and Income Statement to start with audit planning, which could help us make comparison directly. Also, the calculation of ratios in liquidity, activity, profitability and solvency contains in my report. The purpose of analytical procedures is to detect â€Å"red flags†Read MoreEssay about Leslie Fay Case663 Words   |  3 PagesThe Leslie Fay Companies Knapp Case 1. The financial statement items that I believe should have been particular interest to BDO Seidman are the inventory primarily and then the sales. BDO Seidman should have noticed that according the ratios, the sales were at a steady rate until the year 1991. The inventory of the company was also having issues with sales due to Leslie Fay not keeping up with the latest fashions and because of a slight recession. According to the ratios and common size statementRead MoreLeslie Fay1031 Words   |  5 PagesThe Leslie Fay Companies (Leslie Fay) was a designer specializing in women’s stylish dresses. The company was run by Fred Pomerantz and subsequently by his son, John Pomerantz. Both Pomerantz men were known for their lavish lifestyles and overbearing personalities. Fred had hired Paul Polishan right out of college in 1969 to join the accounting staff at Leslie Fay. Polishan would later go on to become the company’s CFO. Polishan, as it seemed, had an even mo re overbearing personality than eitherRead MoreCommon Sized Financial Statements For Leslie Fay1488 Words   |  6 Pages1. Prepare common-sized financial statements for Leslie Fay for the period 1987–1991. For that same period, compute for Leslie Fay the ratios shown in Exhibit 2. Given these data, which financial statement items do you believe should have been of particular interest to BDO Seidman during that firm’s 1991 audit of Leslie Fay? Explain. The Leslie Fay Companies Common-sized Balance Sheets 1987–1991 (in millions) ASSETS 1991 1990 1989 1988 1987 Current Assets: CashRead MoreLeslie Fay case1100 Words   |  5 PagesLeslie Fay Case 1. After reviewing the common size financial statements and the key ratios of Leslie Fay, there some of the financial statement item that should have been of particular interest to BDO Seidman: 1).Sales: the sales has been growing steadily except the slight drop in 1991, which is contrary to the industry recession. 2). Inventory: Leslie Fay has been known for not catching up the fashion, there should be inventory write-off issue in the apparel industry, which havent been reflectedRead MoreAn Evaluative Report On Company Fraud2177 Words   |  9 PagesAn Evaluative Report on Company Fraud How does a company truly know if they have accurate check and balancing in place to detect malicious activity that may impact financial statements? The main obligation for the sufficiency and release in the company’s annual statements resides within the management of the company (Whittington Pany, 2014). It is a critical component, for management to have a strong financial management system that is documented, meaningful and well-considered accounting policiesRead MoreLeslie Fay Case2628 Words   |  11 Pages(Gupta, 2004). The financial ratios are then compared with the entity s ratios for prior periods as well as with ratios for other businesses in the same industry. A comparison with the industry ratios would have warned BDO of some irregularities in Leslie Fay s financial statements. BDO Seidman should have been interested some important ratios that would help in determining the accuracy of the financial statements that had been prepared by Polishan and his staff. The im portant ratios include the liquidityRead MoreEarnings Management Hw1040 Words   |  5 Pages1. What is earnings management? The companies use earnings management as a strategy by which they can easily control and manipulate their earnings to reach their pre-determined earning target. 2. Why do companies employ earnings management techniques? Accountants cannot predict every business structure, every new and innovative transaction. Therefore, they build up principles that allow for flexibility so that they can adapt to changing circumstances. However, people make use of that flexibilityRead MoreCost accounting chapter 12 answer key Essay6232 Words   |  25 Pagescompared to that of competitors. It is important when discussing performance measurement that the performance of the manager(s) be separated from the performance of the company (or business unit). Often, the managers might be performing well (poorly) although the organization is performing poorly (well). It is not uncommon for companies to place their best managers in units that are struggling. The balancing act firms must always perform when compensation is tied contractually to performance is between

Proposal and Restructuring of the Middle Management Free Essays

We propose a restructuring at the middle management level that will allow an increase in budget funds for i. e. pay raises, faster decision making process, and overall increase in employee morale, which in most cases equals higher productivity. We will write a custom essay sample on Proposal and Restructuring of the Middle Management or any similar topic only for you Order Now In this proposed structure there would be an increase in responsibility for the general manager, office manager, and supervisor. Create a faster decision-making rocess, and a better working environment. By dissolving the sales, and rental manager†s positions. It would free up excess of $ 70,000 per year and the staff would report to one manager. The office manager†s responsibilities would increase, and the staff would now consist of approximately six individuals. He would report directly to the general manager. By dissolving the operations manager†s position it would free excess of $ 45,000 per year. The supervisor would inherit his duties and responsibilities, which are almost identical without the expensive price tag, and his staff would consist of twelve technicians. He would report directly to the general manager. By restructuring in this manner, the decisions making process will become more fluid, overall responsibilities will and should be increased, and finally morale and productivity will increase. Which will benefit the company short and long term. How to cite Proposal and Restructuring of the Middle Management, Essay examples

Memories free essay sample

My most treasured memories are the ones I keep to myself. But for the sake of this, I will share. My greatest memory is the memory of my first day at Disney World. I was seven and I never thought I would experience anything like this! I saw Disney characters such as Donald Duck and Mickey Mouse. I was scared at first, but then I realized that they werent so bad. But the best thing was when I rode the Dumbo Flying Circus with my dad. We usually didnt do much, but that day my dad was all mine. I believe memories are important because without them, we wouldnt be able to remember our greatest achievements and the best times you spent with your family. Growing old with your spouse and thinking back to the past is an amazing experience. People need to experience pain. With pain comes acknowledgment on life itself. We will write a custom essay sample on Memories or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This is an example of what we all need in life. There comes a time when love is in your life, and you remember those memories. Pain should be included in those memories, physical or mental. Humans can cope with painful memories by remembering those happy and joyful memories instead. These can help people understand that pain instead always bad, its just life.

What a Shame View on Lynching essays

What a Shame View on Lynching essays What are the lives of a few negroes in comparison with the preservation of the impetuous instincts of a proud and fiery race? Mark Twain said it best in his short essay, Only a Negro. Southerners would come from hundreds of miles to see an African American be lynched by a racist crowd. African Americans were not given a fair trial; they werent given a trial at all. They were taken against their will and locked up until they were to be lynched. They were not just killed, but killed inhumanly for crimes not proven they committed. But isnt this murder? Technically, yes, but it was murder in racist towns of the South. Lynching of anybody is wrong and should have been stopped a long time ago. In July of 1776, our forefathers sat down and wrote out the Declaration of Independence. This document stated that every man was created equal. It also stated that we shall not be deprived, in many cases, of the benefits of a trial by jury. But no, the black man was no equal; he was treated as an inferior to the white man. And no, he was not given the same free rights of the white race. Racism and bigotry has always been around in the South where the black man was. Didnt we fight a Civil War over slavery and racism in the South? Do we have to fight another until it is stopped? The government did try to stop lynching by passing anti-lynching laws but failed. These laws would pass the House of Representatives, only to be defeated in the Senate. I wonder why? It couldnt be because of racist white officials, now could it? State and local governments did very little to curtail this vigilante violence; various laws against mob violence were seldom enforced. And why? Because whites were in power and African Americans could do nothing about it. The more a person knows the more educated they will be and this was what racist whites were afraid ofthat the Af ...

Tip-Of-The-Tongue (TOT) Phenomenon

Tip-Of-The-Tongue (TOT) Phenomenon In psycholinguistics, the tip-of-the-tongue phenomenon is that feeling that a name, word, or phrase- though momentarily unrecallable- is known and will soon be recalled. According to linguist  George Yule, the  tip-of-the-tongue phenomenon  mainly occurs with uncommon words and names. [S]peakers generally have an accurate phonological outline of the word, can get the initial sound correct and mostly know the number of syllables in the word (The Study of Language, 2014). Examples and Observations: Whats the name of that stuff I wanted to tell your mother to use?Wait a second. I know.Its on the tip of my tongue, she said.Wait a second. I know.You know the stuff I mean.The sleep stuff or the indigestion?Its on the tip of my tongue.Wait a second. Wait a second. I know.(Don DeLillo, Underworld. Scribner, 1997)You know, the actor guy! Oh, what is his name? See, the thing is, the thing is, the thing is that when I say his name, youll go, Yes! The actor guy, love him, adore him . . .. But I cant think of his name. Its on the tip of my tongue. You know who I mean. Hes got the hair, the eyes, a bit of a nose, and a mouth, and its all held together with, like, a face! (Frank Woodley, The Adventures of Lano Woodley, 1997)The tip-of-the-tongue phenomenon (henceforth, TOT) straddles the line between what we think of as memory and what we think of as language, two closely related cognitive domains that have been studied somewhat independently of each other. . . . The implications of whethe r TOT is memory-related or language-related has different implications. Consider the following example. Political pundits used to make fun of former President George H. Bush because of his frequent word-finding failures. Despite his obvious depth of knowledge and expertise, his speech was sometimes characterized by pauses suggesting a failure to recall a known word. His deficit was usually attributed to absent-mindedness, rather than a lack of clear thinking. In other words, it was dismissed as a language-production failure, not a more consequential memory failure. His son, President George W. Bush, suffers from a similar affliction. However, the sons speech errors (e.g., Kosovarians, subliminable) are often interpreted as a lack of knowledge, and therefore, a learning deficit; a more consequential one for a president. (Bennett L. Schwartz, Tip-of-the-Tongue States: Phenomenology, Mechanism, and Lexical Retrieval. Routledge, 2002) The TOT state demonstrates that it is possible to hold the meaning of a word in ones mind without necessarily being able to retrieve its form. This has suggested to commentators that a lexical entry falls into two distinct parts, one relating to form and one to meaning, and that one may be accessed without the other. In assembling speech, we first identify a given word by some kind of abstract meaning code and only later insert its actual phonological form into the utterance we are planning. (John Field, Psycholinguistics: The Key Concepts. Routledge, 2004) Also Known As: TOT Also see: Bathtub EffectMemorySlip of the TongueWhat Are Placeholders in English?

ASSIGNMENT 3 ANALYSING A PROBLEM AND SUGGESTING COMPLEX SOLUTIONS Essay

ASSIGNMENT 3 ANALYSING A PROBLEM AND SUGGESTING COMPLEX SOLUTIONS (CORBY PROJECT REPORT) - Essay Example Corby community consists of Lincoln way and kingwood estates. A Corby study carried out on the community aimed at identifying issues affecting the social development. These issues were identifiable using various techniques all discussed critically in the report. However, the main mode of data collection was interviewing. For example, Chelsea an MI client who lives in Lincoln way estate remained interviewed together with other members of the community. Appropriate interventions are also discussed and a justification for their implementation given. The assessment of real needs in the Lincoln way and Kingwood community in Corby remained carried out using various investigatory techniques. It is only through needs assessment that a community’s needs are addressed (Brett, 2012, p. 143). The techniques used in Corby case study aimed at identifying problems facing Lincoln way and kingwood community. They also provided facts and data to help in making of correct decisions and acquire feedback on community’s preferences and priorities. From the investigations, the study establishes interventions in response to social development situation in the community. This technique involves collecting and assessing information of interest (Israel, 2008, p. 49). It is carried out in an organized manner to enable easy answering of questions in relation to needs assessed. Research helps in testing proposition, evaluate results and establish necessary interventions towards the needs. In Corby case study, use of this technique enabled collection of data about social development issues affecting the community and its environs. From these data, the researchers of the case study made decisions on what is required as a remedy to the need in social development. Structured surveys in the Corby case study occured in three major ways including telephone, face to face and questionnaires. Through the survey, need gap in social development department in

Phinney's theory Case Study Example | Topics and Well Written Essays - 500 words - 1

Phinney's theory - Case Study Example this phase, several individuals may experience either dissemination or a foreclosure, lack of attention in ethnicity or the wide-ranging acceptance of others opinions (Evans, 2009). This might apply more to the African Americans who lack recognition from most of the other white individuals. Amongst the red Indians or the Native Americans, these phase will is directed to them because they are no longer recognized and their culture too (Ortiz. 2009). The second phase of the replica is Ethnic character Search or suspension; it combines the ideas of bump into and discovery (Ortiz. 2009). The individual starts to develop their ethnic identity during this stage which is often initiated by an indirect or harsh event. For example, the Africans Americans were normally treated as slaves before the declaration of independence. The concluding phase of this replica is Ethnic Identity accomplishment. Individuals at this phase will tend to have a sense that is clear of their ethnic distinctiveness, and they are able to navigate productively their identity biculturalism (Ortiz. 2009). It is vital to note that Phinney developed the three phase model based on her explore with teenagers and college students comprise of a dissimilar situate of support and challenges that might have an effect on the theory’s applicability. In this phase, both Africans Americans and Native Americans are able to perform their culture more peacefully (Ortiz. 2 009). Higher education is capable of find value in Phinney’s three phase model as it can be utilized while working in the company of students on or after a variety of background that are ethnic (Ortiz. 2009).  Ã‚  Higher education can utilize this model on the road to create surroundings that encourages journeying of and pledge to a person’s personal ethnic identity (T, 1996). Campuses will subsidize actions so as to shore up the ethnic identity seek phase by providing an artistic opportunity, open dialogues, and ethnics study courses that

Roundup Essay -- Monsanto’s Soya Bean

"If you read Wall Street’s reports, they don’t talk of soya bean as originating in China. They don’t talk of soya bean as soya bean. They talk of Monsanto soya. Monsanto soya is protected by a patent. It has a patent number. It is therefore treated as a creation of Monsanto, a product of Monsanto’s intelligence and innovation." – Vandana Shiva (Barsamian, 1997) Introduction Monsanto is a Saint Louis Chemical manufacturer that is a major player in the weed killing business. Monsanto has quite a portentous past. They developed and produced the notorious defoliant "Agent Orange" used in the Vietnam War, they invented the controversial recombinant Bovine Growth Hormone (rBGH), and they were the inventors and world’s main producer of polychlorinated biphenols (PCB’s) which are now banned but still linger in our soil and water (Arax, 1997). Presently, Monsanto is commonly known for its potent herbicide named Roundup. As the biggest-selling weed killer in the world, Roundup accounts for 17 percent of Monsanto’s total annual sales of $9 billion (Arax, 1997). The main ingredient of Roundup is glyphosate. Glyphosate is the eighth most commonly used herbicide in U.S. agriculture and the second most commonly used herbicide in nonagricultural settings (Cox, 1995). It’s estimated annual use according to the U.S. EPA is between 15 and 20 million pounds in agriculture and between 4 and 6 million pounds elsewhere (Arax, 1997). Monsanto claims that Roundup breaks down quickly in the soil, so that little or no toxic byproduct accumulates in plant or animal tissue - a viewpoint often disputed. Monsanto’s patent on Roundup will expire in two years, and when this happens, countless chemical companies will undoubtedly jump into the mark... ...Susan Benson, and Rachel Burstein. "A Growing Concern." Mother Jones January / February 1997: 37-43. Barsamian, David. "We Can’t Afford To Have a Sacred Car Rather Than a Sacred Cow." The Progressive September 1997: 36-39. Bruno, Kenny. "Say It Ain’t Soy, Monsanto." Multinational Monitor January / February 1997: 27-30. Cox, C. "Glyphosate, Part 1: Toxicology." Journal of Pesticide Reform Fall 1995 Vol. 15, No 3. Cox, C. "Glyphosate, Part 2: Human Exposure and Ecological Effects." Journal of Pesticide Reform Winter 1995 Vol. 15, No 4. "Perils Amid Promises of Genetically Engineered Foods" by Dr. Mea Ho. Biology Department, Open University, U.K. November 1996. WWW.GREENPEACE.ORG/~GENENG/INDEX.HTML "Why Consumers and Farmers Should Avoid Monsanto’s Genetically Engineered Soybeans" – A Greenpeace Report. WWW.GREENPEACE.ORG/~GENENG/INDEX.HTML

Portrait of an Artist as a Young Man Essay

I found the novel Portrait of the Artist as a Young Man very difficult to read at first, and could make very little sense of it. After doing some background research I have some to understand some of the motives of Joyce, from which it seems that the difficulty was not due to any shortcoming on my part, because I know that that even the most sympathetic critics have faced the same difficulties. Joyce does not intend to offer a conventional narrative. Indeed his motive is to deconstruct convention. The protagonist of the novel is described as relinquishing all forms of convention, in his effort to forge for himself a new existence in the capacity of a true artist. But Joyce does not want to offer this theme in the conventional mode either. Not only the substance, but the means and the language must also be suffused by the same theme. In its effort not to depend on any cultural norms, it employs the method of â€Å"stream of consciousness†. This is the technique where raw consciousness of thought is seen as the basis for truth, and it is meant that these thought patterns be transposed directly onto the page. It is not to effect realism, as might be thought at first hand. Realism is art is a very conscious and calculating mode. The underlying philosophy is better described as existentialism. It recalls the existential philosopher Jean Paul Sartre’s epithet â€Å"existence precedes essence† (22). The existentialists aim to understand pure existence, which is yet without essence, or form. It describes exactly the passages in the Portrait which employ the stream of consciousness method. From this point of view I found that a second reading was much easier, only because I was more aware of the motivations of the writer. Another mode which comes to mind is modernism. T. S. Eliot is said to be the instigator of modernism with his 1922 poem â€Å"The Wasteland†. This poem presents us with fragments from the literary cultural tradition of the West, but in a haphazard way, without any seeming coherence, as proclaimed in the poem itself, â€Å"These fragments I have shored against my ruins† (Eliot 69). Eliot himself admitted that he wrote the poem as a reaction to catastrophe of the Great War, and tried to convey its impact on the Western psyche in general. He believed that conventional art forms had become meaningless in â€Å"the immense panorama of futility and anarchy which is contemporary history† (qtd. in Sigg 182). The modernist genre that sprung from this poem can be said to be characterized by futility, and the search for transcendental meaning. Despite various points of similarity is it wrong classify Joyce as a modernist. Not only does the Portrait appears well before the publication of â€Å"The Wasteland†, it is also composed well before the onset of the Great War, and therefore cannot have been motivated in exactly the same way. Neither is it fragmentary and incoherent in the way Eliot’s poem is. It is framed by autobiography, and therefore possesses overall coherence. Eliot’s is a despairing cry of futility. The protagonist of Joyce also comes across the futility of all conventional norms, but in the end the novel is not characterized merely by despair. The protagonist discovering himself as an artist represents hope in the end. The novel describes the several stages by which it protagonist Stephen Dedalus discovers himself as an artist. In the process he takes refuge in the conventional identities provided by society in the various stages of his growing up. But Stephen is meant for greatness, and the conventional identities are only refuges for mediocrity, and this is what he discovers time and time again. The transiton from one stage to the next is marked by epiphanies – sudden bouts of realization that transform the inner self. Apart from the many minor epiphanies that accompany the growing young man, there are two major such occasions. The first is his discovery of conventional faith. The second occurs when he comes to realize that the Church is a restricting influence, and that he must escape if he is to express himself as an artist. It occurs when he must make a choice between training to be a Catholic priest, or to enter the secular domain of university. He opts for the second choice. It is a major decision, but does not yet entail that he is free to become an artist. University opens up to him a diverse array of ideologies. Stephen comes to realize that none of the ideas that academia has to offer are able to address his inner longing towards creativity. His goal, as he expresses at the very end of the novel, is to â€Å"to forge in the smithy of [his] soul the uncreated conscience of [his] race† (276). His final realization is that the conventional mode of Irish existence is lacking in conscience. And as an artist he has understood his role as to make up for this fundamental lack. It is a role of heroic proportions, and which only the artist is able to undertake. So the creativity which Stephen intends in not mere self-expression, it is towards creating a conscience for his race. There are many occasions while he is growing up in Dublin when he comes to realize that there is something fundamentally lacking in what society has to offer him. In school it appears as if the appreciation of his peers is the highest goal, and he is in awe of the bullies of the classroom who command attention. On one occasion he is dealt with a caning from a teacher which he didn’t really deserve. He classmates challenge him to take action, and to report the teacher to the headmaster. Up to this point he seems unable to stand up for himself, yet he takes on the challenge of his peers to go up to the headmaster’s room all alone, and puts his case forthrightly. To his peers he is instant heroes, and they hoist him up in the air together. The striking aspect of this incident is that the glory does not register with Stephen. Even while he is being hoisted, he wants to escape their grip, and when the cheers have died down he feels himself to be an outsider just as before. On the occasion when he is first allowed to attend Christmas dinner with the adults, he observes a vicious argument taking place with politics and religion mixed in. It centers on the Catholic Church’s demonizing of Charles Stuart Parnell, who had led the movement Irish independence from the British. Parnell’s fortunes reversed when it was found out that he was involved in an affair with a married women, which was considered sacrilege in the strictly Catholic society that Ireland was. In the argument Stephen’s aunt is on the side of religious authority, while Stephens’s father and the outsider Mr. Casey argue for politics. However little Stephen understands of this argument, if gives him a foretaste of corruption in high places. But more than this he comes to realize shallowness and brittleness of family life that can be unsettled by cheap religious and political talk. It marks the beginning of Stephen’s moving away from family and tradition. He comes to realize later on that his father is totally unconnected to modern life, and merely engages in nostalgia, drunkenness and superficiality. Stephen renouncing of his family is the first step towards the rejection of convention as a whole. As be becomes more alienated from his family he starts to visit prostitutes, and in general gives himself up to a life of secret sin, even though he is wracked by guilt inside. Another moment of epiphany takes place when he is overcome by a sermon delivered by the college rector. In the meantime he had become strangely drawn towards the Virgin Mary, and when the rector delivers fiery and graphic accounts of hellfire and damnation, Stephen is genuinely terrified from the depth of his soul. None of the other college students are effected at all, and here his outsider status impinges on him once more. The upshot is that he surrenders himself to the austere religious existence, so much so that when the time comes for him to leave college he is nominated for a scholarship for priesthood. By this time Stephen has come to realize that conventional religion does not answer his quest for inner harmony, and so he decides to turn down the offer, and to enter university instead. Shortly after he experiences another moment of epiphany on the beach, when he observes a young lady wading in the water, and he is overcome by a sense of natural beauty. He realized that his true quest is for aesthetic beauty, and that he must carry it on â€Å"among the snares of the world† (Joyce 175). He has not yet realized himself as an artist, and at university he is accosted by the secular ideologies that go up to make convention. In his discussion with his friends he tries to emphasize the importance of leaving all forms of convention behind, but they are far too immersed in the established mode to take his point. He is close to Cranly, to whose sympathetic ear he divulges his artistic longings. Cranly warns him that he is destined for loneliness, but this does not deter Stephen. In this phase he gradually becomes aware that his true identity is contained in his latter name ‘Dedalus’, and not his first ‘Stephen’ (linked to the first Christian martyr). Dedalus is the mythical ‘great artificer’ who uses his art to escape from confinement by King Minos. The myth says that he learnt to fly, and he allowed his son Icarus to fly first, who became too venturesome and flew close to the sun, which it melted his waxed wings and he fell to his death. Joyce is comparing the previous existence of Stephen to Icarus, and his tenure with religiosity is compared to Icarus’ foolhardy ascent. The person who has survived is now compared to Dedalus. He sees in the name a â€Å"symbol of the artist forging anew in his workshop out of the sluggish matter of the earth a new soaring impalpable imperishable being† (Joyce 163). There are two striking points that emerge from this novel. First there is the innovative use of language regarding the â€Å"stream of consciousness† technique. Writers who followed in the footsteps of Joyce enthused in this new technique, which reflected so well the fragmentary character of modern existence, and its emphasis on existence above outmoded forms. Virginia Woolf says, â€Å"Let us record the atoms as they fall upon the mind in the order in which they fall, let us trace the pattern, however disconnected and incoherent in appearance, which each sight or incident scores upon the consciousness† (qtd. in Zwerdling 14). Other critics stress the symbolism, which occurs at many levels and suffused throughout the novel. Apart from the Dedalus connection, Tindall discovers identification with Christ on the one hand, and with Lucifer on the other (Stephen is made to utter Lucifer’s words â€Å"I will not serve†) (10). But such analyses must not allow us to lose sight of the original theme, which is that of nonconformity to convention. In fact, Joyce message chimes with that of Ralph Waldo Emerson: â€Å"Whoso would be a man, must be a nonconformist† (21). Emerson was voicing the ethos of the modern age, whereas Joyce is presenting it as the sublimation of artistic endeavor. In conclusion, though difficult to read, Joyce’s Portrait is a novel worth making the effort for. Through his novel literary techniques he is trying to redefine literature so that it becomes relevant to the modern age characterized by fragmentation and alienation. Apart from the strained techniques, the novel is also worthy for its rich symbolism, which exists on many planes, and for the significant allusions to literature and culture. It is not only an autobiographical and ‘coming of age’ novel, but it also makes a noble attempt to diagnose and correct the fundamental malaise of the modern age.

Nihilism in Crime and Punishment Essay - 612 Words

Themes of Nihilism in Crime and Punishment Nihilism is one of the most difficult philosophies to accurately define because of its ambiguous nature. In its simplest form, one might consider it an extremely pessimistic form of skepticism in which the individual discounts even the idea of existence. Therefore, to a nihilist, all values, relationships, authority, beliefs, and emotions are baseless and empty. First popularized in Ivan Turgenev’s Fathers and Sons in 1862, nihilism is associated with a revolutionary movement that occurred in Russia from 1814 to 1876. The principles of nihilism often can be linked with those of utilitarianism, existentialism, and anarchism. Dostoevsky demonstrates his aversion to this philosophy through†¦show more content†¦Throughout the story we are shown that he is not above the emotions and guilt that are the basic human reactions to an action as extreme as murder. His downfall comes because of this very fact, as he mentally and physical ly deteriorates under the stress of his culpability. His arrogance is proven to be the unfounded and foolhardy ideas of one who is truly a deeply insecure and unstable person (though Raskolnikov never truly realizes this). Through Raskolnikov’s exemplification of the impracticality of this principle\, Dostoevsky makes his greatest point in Crime and Punishment. His commentary on the subject seeks to discredit the theory in the circumstance of an individual â€Å"superman† by displaying Raskolnikov as a character who is difficult for readers to identify with because of his inanity. Even Raskolnikov’s name is a symbol of nihilistic ideas, the word â€Å"raskol† meaning schism in Russian, illustrating the shift from an older school of thought (social utopianism) to a darker philosophy: nihilism and utilitarianism. Raskolnikov seems to fluctuate back and forth between the two philosophies, acting on one and then mentally chastising himself for it, immediately and almost erratically changing his mind. This symbolizes the more human side of him strugglingShow MoreRelatedExposing Nihilism in Crime and Punishment by Fyodor Dostoevsky1706 Words   |  7 Pages A paragon of realist literature, Fyodor Dostoevsky deftly exposes nihilism in his novel, Crime and Punishment, published in 1866. Its protagonist, Rodion Raskolnikov, is intelligent yet bitter and unfeeling, having denounced his morality and bonds with society. He embodies the qualities of nihilism, the desertion of all emotional and ethical concerns. This philosophical doctrine is historically ubiquitous, particularly with the Nihilist Movement, one of Imperial Russia’s Great Reforms, and the growingRead MoreCrime and Punishment: Dostoevskys Portrayal of Anti-Nihilism 1443 Words   |  6 PagesThis became known as Nihilism. 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Essay Immaturity Makes Differences - 1025 Words

â€Å"Immaturity Makes Differences† Back in my home country, I had a small conversation with my old friend Abdo after geography class in high school. I was looking on the geography book’s cover with its earth image, and I told him, â€Å"I don’t see any boarders, do you?† He replied, â€Å"of course not.† Then I asked him, â€Å"I wonder, why we have them?† Then, he started blaming other countries, ethnics and cultures. I agreed with him at that time, I don’t know why, but maybe because I was plagued with the hate poison that still flowing in my culture. After few years, I finished high school and I arrived to America. My mind grew more, and what was on my brain is the ideas of that we can all agree on one plus one equals two or that the color of darkness is black, but can we agree that we are all humans? Unfortunately, I do not think so, even if we say that. Personally, I was one of those who people who just say the words, but my brain was identifying the world in black and white. I didn’t see the grey between them until I took my sociology class in America. Professor Mike, the multi-cultural class and the class’s book all helped to cut ignorance lines about other individuals. After a small discussion with people from different countries, religions and races, we quickly understood that we were humans after all, and what they had told us about each other in our birth place was totally wrong. Maybe there they didn’t have that chance to meet and talk, so they just stereotyped each other.Show MoreRelatedEnlightenme nt Essay example532 Words   |  3 PagesWhat is enlightenment? Immanuel Kant attempts to clarify the meaning of enlightenment while composing the essay, What is Enlightenment?. The goal of Kants essay was to discuss what the nature of enlightenment was. It also taught one how enlightenment can be brought about in the general public. Kant explains that, enlightenment is mans release from his self-incurred immaturity. 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Essay on Common Issues in Romanticism - 1475 Words

The key figures in Romanticism addressed many of the same issues. Such connectivity is marked in William Blake’s poems â€Å"Infant Sorrow† and â€Å"On Another’s Sorrow†, and Mary Shelley’s Frankenstein. Shelley, like Blake, argues for continual development of innocence to experience, and through the character of Victor Frankenstein’s creation, Mary Shelley suggests the equilibrium of innocence and experience offers insight into the human condition. The shift is distinguished by what Blake states in plate 3, stanza 2 of â€Å"The Marriage of Heaven and Hell†: â€Å"Without contraries is no progression† (112). Any event, idea, or emotion that is contrary to the innocent human conscience is a progression to experience. In Frankenstein, the balance and shift of†¦show more content†¦They are malleable and in Blake’s world of experience, subjected to face the world and its inhabitants. The creature himself remarks ab out the significance of his first human contact apart from his creator: â€Å"Perhaps, if my first introduction to humanity had been made by a young soldier, burning for glory and slaughter, I should have been imbued with different sensations† (116). The sensations felt by the creature can certainly be considered benevolent. He continues: â€Å"I felt the greatest ardor for virtue rise within me, and abhorrence for vice, as far as I understood the significance of those terms, relative as they were, as I applied them, to pleasure and pain alone†¦ the patriarchal lives of my protectors caused these impressions to take a firm hold on my mind† (116). The De Lacey’s offered Frankenstein’s creation with an education in speech and human society. They also unknowingly left the creature with so many unanswered questions. Left to his own devices, brooding and pensive, the creature began to realize his naà ¯vetà © with a bold proclamation of â€Å"I was absolutely ignorant† (109). No longer in the blissful state of child-like ignorance, the creature experienced events so contrary to his being it caused immense turmoil. Each negative experience brought the creature closer to a human condition capable of murder. The creature saw the kind interaction of the De Laceys, did good deeds as their â€Å"spirit of the forest†, and longed for the love of another, evenShow MoreRelatedRomanticism1649 Words   |  7 PagesRomanticism in the Nineteenth Century The Romantic period followed the era of logical, philosophical, and social movement in the 17th to 18th century. However, as the 19th century began, Romanticism came into the light with a new perspective that intrigued the people. It stressed emphasis on emotions and imagination while also helping to realize the importance of self-expression. The American Romanticism movement illustrated inspiration, bias and predominance of individuals in the nineteenth centuryRead MoreThe Similarities Of Transcendentalism And American Romanticism1386 Words   |  6 PagesTwo of the most prevalent literary eras were Transcendentalism and American Romanticism . Both of these movements occurred in the mid 1800’s. Although they occurred during the time period they do have their differences. Contrasts can be seen in their authors’ purpose and in their beliefs, but Transcendentalism and American Romanticism do hold many easily comparable similarities. Transcendentalism and American Romanticism authors wanted to discover themselves and lead their readers to the same epiphaniesRead MoreEssay on How Romanticism Changed Societys Way of Thinking922 Words   |  4 PagesTo understand how Romanticism changed the way society thought, you must first understand the meanings and reason behind the movement. The Romantic Movement in the late 18th and early 19th centuries was described as a movement in the history of culture, an aesthetic style, and an attitude of mind. (Fiero) Romanticism provided expression of their thoughts and ideas toward their own societies, which was in effect predominantly in Europe and in the United States. The movement was a reaction to the EnlightenmentRead MoreCompare and Contrast the Romantics: William Blake and Mary Wollstonecraft1041 Words   |  5 Pagesrevolutionary as Blake’s â€Å"The Chimney Sweeper,† â€Å"Holy Thursday† and â€Å"The Little Black Boy† and so is the epitome of Romanticism.† Wollstonecraft and Blake set the tone for Romanticism through the use of simple and common diction within their literary forms. This shift in conformity from the Age of Reason allows both Wollstonecraft and Blake to directly address the unjust social issues at hand. 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Pension Plan Paper Free Essays

The Post Retirement Benefit of Pension Plans Marcus Womack Intermediate Accounting II (ACC 306) Professor Rick Kwan September 29, 2010 There are several different types of employment compensation. Salaries and wages that people earn while they are working provide immediate compensation for services provided and are a key factor in managing one’s day to day life. However, there are also various types of compensation that one can earn from employment after they have retired from a company. We will write a custom essay sample on Pension Plan Paper or any similar topic only for you Order Now The purpose of these post-retirement benefits is to ensure livelihood for a person when they are no longer able to work. A pension is one such plan. A pension is an arrangement—paid in regular installments–to provide people with an income when they are no longer earning a regular income from employment. The goal of pension plans is accomplished by setting aside funds during the years that an employee is working and making those funds along with earnings from investing those funds available when retirement occurs. A pension created by an employer for the benefit of an employee is commonly referred to as an occupational or an employer pension and for tax reasons, are usually advantageous to the employer and employee. Favorable tax treatment is an added benefit of pension plans established under specific guidelines. Employers earn special tax deductions while employees are only taxed on the fund contributions after retirement occurs. There are other mutual benefits as well. An employee with a pension plan often feels a sense of retirement security that will cause them to work harder and stay at their job longer. Increased productivity and decreased turnover as a result of sufficient retirement plan offerings enhances a company’s competitive ranking in the labor market. Pension plans may be classified as either defined benefit or defined contribution plans depending on how the benefits are determined. Defined contribution plans are plans in which the employer agrees to contribute a fixed amount to the employee’s pension fund each year that the employee is employed. Retirement benefits are contingent on how much money the plan accumulated during employment and the return of investment of those funds. Employers offer designated options for employees to choose where their funds are invested such as stocks or fixed income securities. 01(k) plans offered by private sector employees and 403(b) plans offered by public and non-profit employers are two types of defined contribution plans. In a defined benefit plan the contract between employer and employee states that the employer contributes a specific amount to a pension fund and at retirement pays the employee a fixed monthly income for life. The benefit on retirement in this plan is determined by a set formula. This formula is usually either a dollar times service or final average pay calculation, or a combination of both. Sometimes the age of the employee is a factor as well. In this arrangement, it is up to the employer to ensure that the funds are available to provide the benefits to employees once they retire. In addition to the burden of being completely financially responsible for funding this type of plan there are other reasons for which defined benefit plans have lost their popularity. Three main reasons are the fact that government regulations make administering the plan costly and cumbersome, employers have become more interested in attracting new talent as opposed to building long-term loyalty and there are several market risks that go along with the company’s obligation to contribute to the plan. Kilgour (2007) discussed many of the issues surrounding pension plan funding and the creation of the Pension Protection Act of 2006. The Bush administration proposed an overhaul of pension law that served to strengthen pension plan funding and protect the Pension Benefit Guaranty Corporation (PBGC) by increasing the cost of employer contributions. The requirements outlined added significant costs, risk and complexity to defined benefit plan sponsorship and is a contributor to the fact that today more than two-thirds of workers are covered by defined contribution plans. The market risk that exists is associated with the changes in the value of investments with the plans. While both types of plans carry market risks, the risks associated with defined benefit plans lies on the shoulders of the employer while those associated with defined contribution plans are assumed by the employee. During periods of economic growth the cost of maintaining a pension fund decreases due to the rising values of investments. Employers are able to contribute less and still meet future pension obligations. However, when markets go down the employer has to contribute more money to the plan to ensure that they are able to pay retirees their promised funds. Retirees receive the same dollar amount of income regardless of market conditions. With defined contribution plans the risks and rewards are reversed. Since the retiree both assumes risks and reaps benefits, periods of economic growth cause the retiree’s wealth and income to increase and negative market changes cause the opposite to occur. Employers have agreed to a fixed amount and are unable to adjust their contributions downwards. In essence, with this type of pension plan the employer does not take on the risk of their obligation changing unexpectedly, the pension funds being inadequate to meet their obligation or any added periodic expense of carrying a pension plan. Once retirement occurs, the company’s financial commitment ends. The pension obligation is defined as attributable to retirees and other employees entitled to benefits and current employees depending on their service to date. In regards to pension accounting, there are three different ways to measure the pension obligation. Accumulated benefit obligation (ABO) and projected benefit obligation (PBO) are two of these methods. The accumulated benefit obligation is the estimate of the total retirement benefits (at their discounted present value) earned by employees so far. It applies the pension formula using existing compensation levels. The ABO assumes that the employee is fired or retires on the date that the calculation is performed and is therefore what the pension fund must pay the employee should the employer and or employee make no further contributions and the employee retires immediately. It is the present value of the future liability of an employee’s pension. In contrast, the projected benefit obligation is the estimate of the total retirement benefits earned by the employee so far and applies the pension formula using estimated future compensation levels. The PBO assumes that the employee will continue to work and make contributions to the pension plan. It also assumes that the contributions to the fund will increase as the employee’s salary increases. While the ABO’s objective estimate of benefits is reliable it does not take into account that between the present time and retirement there will likely be increase in salary so calculating the benefits and taking this increase into consideration may offer a more realistic picture. The projected benefit obligation is an estimate of the present value of the future liability of the pension. When examining a calculation of the PBO, substituting the employees existing compensation in the formula for their projected salary at etirement would result in the accumulated benefit obligation. Pension plan reporting is an often-changing and complex topic of discussion. The funded status of a pension plan is one such aspect. This is the status of the pension plan that has accumulated assets that have been set aside for the payment of retirement benefits. It is defined as the difference between the projected benefits obligation and the fair value of plan assets—employer contributions and accumulated earnings on the investment of those contributions to be used to pay retirement benefits. In Reilly’s (2006) article he discusses the fact that for almost twenty years companies have been required to include the amount owed to employees based on the PBO in the footnotes of financial statements. Even though neither the PBO nor the plan assets are reported on the balance sheet, in 2006 it became a requirement that companies report the difference between these two values on the balance sheets rather than just showing them in the footnotes. Reporting of the funded status sparked debate because moving this information to the balance sheet could force companies to recognize a large liability, which could possibly cut their net worth, hinder dividend payments or jeopardize lending agreements. Reilly argued that this change could prompt more companies to freeze pension plans. Pension obligations change from year to year for several reasons. These reasons include the performance of investments, switching methods and assumptions and changes in benefits. To help provide greater transparency of assets and related liabilities of post-retirement benefits The Financial Accounting Standards Board (FASB) has established rules for reporting benefit plans in accounting statements. There are several steps companies must take in this reporting in addition to disclosing the funded status of their plans. First, companies must â€Å"recognize as a component of other comprehensive income, net of tax, any gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefit cost† (Reinstein, 2007). Amounts of comprehensive income are reported on a cumulative basis in the balance sheet. Companies must also measure defined benefit plan assets and obligations as of the date of the employer’s fiscal year-end balance sheet. In their financial statements companies must disclose certain information about effects on net periodic benefit costs for the next fiscal year that arise from delayed recognition of the gains or losses, prior service costs or credits and transition assets or obligations (Reinstein, 2007). Companies are required to report pension assets for overfunded benefit plans and liabilities for underfunded plans. An actuary, a professional trained in the particular branch of statistics and mathematics to assess the various uncertainties and to estimate a company’s obligation to employees in connection with its pension plan, plays a vital role in post-retirement benefit reporting. Actuaries use skills in mathematics, economics, computer science, finance, probability and statistics to help companies assess the risk of certain events occurring and to help formulate policies that minimize the cost of that risk. In regards to pension benefits, actuaries also address financial questions involving the level of pension contributions required to produce a specific retirement income and the different ways that companies should invest their resources to maximize the return on investments despite the potential risks. Many events, such as death, are inevitable so the role of the actuary is to help a company minimize the financial impacts of those events when they occur since these events can affect both sides of the balance sheets. Managing these risks requires asset and liability management and valuation skills. In conclusion, pension plans are a very important aspect of post-retirement planning which can be beneficial to both employer and employees. To maintain the integrity of their financial statements, it is important for companies to adhere to proposed guidelines for post-retirement reporting and manage their benefits plans wisely. Likewise, it is important for employees to gain full understanding of their companies post-retirement plans before and during employment so that they are adequately prepared for life after their working years. References Kilgour, J. G. (2007). The pension plan funding debate and PPA of 2006. Benefits Quarterly, 23(4), p7-20. Lacomba, Juan A. ; Lagos, Francisco. (2009) Defined contribution plan vs. defined benefits plan: reforming the legal retirement age. Journal of Economic Policy Reform, Mar2009, 12(1), p1-11 Reilly, David. (2006) Pension reporting sparks debate. Wall Street Journal, 248(3), pC3. Reinstein, A. (2007). New accounting rules for entities offering post-retirement benefits: some implications for bankers. RMA Journal Spiceland, J. D. , Sepe, J. F. Tomassini, L. A. (2007). Intermediate accounting (4th ed. ). New York, NY: McGraw-Hill Irwin. How to cite Pension Plan Paper, Papers

Human Rights and World Wide Web free essay sample

These findings lend support to research showing a negative correlation between corporate social responsibility and profitability. Introduction We are witness to the metamorphosis of late capitalism, the interpenetration of postindustrialism with postmodern culture. Spectators (consumers and investors) are given only narrative fragments to construct worker and ecological stories from the vantage points of entry authored by corporate public relations. Corporate authorial-power becomes hegemonic as narrative plots script actions and perception in ways unseen or taken for granted. Consumers in the first world cannot see the ecological or work conditions because these locations are kept as strategic secrets. All one ever hears are stories directly authored by corporate interests acting as gatekeeper, authoring ventriloquist stories on behalf of workers and ecology. What is the relevance of this to Tamara? The play, Tamara, written by John Krizanc (1981, 1989) entraps us as spectators in a maze of story and character choices where our own complicity in civic responsibility stares back at us. Some characters have a voice and access to any spectators; others have either a weak voice or limited access. In Tamara Manifesto (Boje, 2001), there was a call to heed the interpenetration of postindustrialism and postmodern culture, the intertextuality of production, distribution, and consumption. Manguel (1988:1-2) gives us a starting definition of traditional theatrics: Theater, the representation of events as if they happened before your eyes begins with the convention of all spectacle: a division of reality. One space allotted to the audience, the passive viewer, seated to observe; another to the play, the actors, moving to perform. In one space theater, spectators and performers must follow the linear storyline of authorial authority and view the performance from the viewpoint the playwright has determined will be seen by the spectators. In Tamara, the barrier between spectator and actor spaces has been breeched; the spaces co-mingle and spectators become actors on many stages. My theory is that there are three divided spaces with narrators telling stories that connect them operating in a kind of Tamara interconnecting three theatrical spaces: 1. First, a consumptive space of spectators, the consumers and investors from the first world; 2. Second, a distributive space is reserved for performing executives, PR managers, and consultants, who mediate stories performed to the first space on behalf of those in a third space; 3. Third, a productive and ecological space, of the Third World where mostly young women toil and where environmental laws are more lax; workers and forests can not be seen or heard by those in the first space (and maybe not the second). We will look to see how in one industry (athletic apparel) spectators are given a few more choices, in what we call the Athletic Apparel Industry Tamara, to accompany whatever character and story they choose, masters or servants from country to country (or factory to showroom), knowing that there are simultaneous performances and they can not be in every place at one time. In short, consumers and investors rely upon the sharing of stories to construct their image of what is going on. Past examinations of the connection of storytelling and corporate strategy have focused on content analysis and a recent call has been to examine events or texts from a storytelling perspective (Barry Elmes, 1997). Some recent research recognizes that strategic orientations change over time (Black Farias, 2000) and/or may be simultaneously present (Ashmos, Duchan, McDaniel, 2000) and/or may be emergent (Mintzberg, 1987, 1990,1994; Mintzberg McHugh, 1985; Mintzberg Waters, 1985). Ways to determine changes in strategic orientation have included inference from actions (Grimm Smith, 1997) and the examination of archival documents, such as letters to shareholders (Landrum, 2000). We suggest that a more inclusive or Tamara approach is needed to show the complexity of forces that cause the ground to move. We assume there is something about the movement from a divided space in modern theater to the interpenetrating one of postmodern theater that makes Tamara a fit metaphor to analyze the Athletic Apparel Industry. In the past decades, the corporate forte was to sustain the modernist barrier between spaces, as in contemporary theater the spectators sat in their respective spaces and did not question the veracity of the performed narratives. In the last decade, as consumers and investors (first space) visited the stage themselves and entered the third space, or when the workers of the Third World were transported to the first one, then a more democratic theatrics of story production, distribution, and consumption became enacted on the global stage. The power of the corporate gatekeeper was dissolved. This study presumes that storytelling is useful in revealing corporate strategic orientation and in revealing when complexity forces changes and disrupts their orientations and postures. Stories are particularly useful in showing how individuals or corporations make sense of the world. Stories are sensemaking narratives of an organization (Boje, 1991, 1995; Czarniawska, 1998; Frye, 1957; Lieblich, Tuval-Mashiach, Zilber, 1998; Riessman, 1993; White, 1973). To explore storytelling and strategy intertextuality, we review an industry context that has been changing drastically over the past decade. The athletic shoe industry was chosen because it is a mature industry and has undergone many changes since the 1980s, such as the movement toward overseas production, increasing globalization, and involvement of activists over labor and environmental issues (Choe, 1999; Shetty, 1996). But it is the decade of the 1990s that has seen the most turbulent and complex changes, and its two most active players have been Nike and Reebok. For example, in 1998 Corporate Watch decided to turn their Greenwash Award into a Sweatwash Award and gave the prize to the Fair Labor Association, newly created by the White House Apparel Industry Partnership. They stated that, The Association will have the power to grant companies the right to sew no sweat labels in their clothing in return for what labor activists fear will amount to cosmetic improvements in sweatshop conditions. (Light, 1998:1) Corporations led by Nike, Reebok, Liz Claiborne and Phillips-Van Heusen (then L. L. Bean and Patagonia) joined with some unknown human rights groups on the taskforce to propose the creation of the Fair Labor Association (FLA). The more radical contingent, UNITE, (the Union of Needletrades, Industrial and Textile Employees), the Retail, Wholesale and Department Store Union, and the Interfaith Center on Corporate Responsibility-were taskforce members who resigned their White House Apparel Partnership positions to protest the weak monitoring practices, no living wage and no right to organize provisions of the FLA. Sweatwash was a reaction to watching two decades of corporate environmentalism become a full court PR press with slick advertising to present a green corporate image to the global stage while co-opting both the human and environmental rights movements. UNITE (1998) argues the FLA was created by a subgroup of the White House task force, consisting mostly of industry representatives from companies such as Nike, Reebok and Liz Claiborne and a few human rights groups. The FLA Clean Clothes/ No Sweat tag was the next industry strategy to mollify consumer and investors who were hearing more stories of exploitation; corporations feared their public image was tarnished by increased activism. In 1998, Nike announced plans to phase out PVC plastics in its shoes and other products and painted its web sites with plans to certify all of its 600 subcontract factories in IS014000 environmental standards. (This followed the 1997 release of the Ernst Young audit showing violations of Vietnamese environmental laws. Reebok, on the other hand, uses part of its advertising budget to give out Human Rights Awards (since 1992), while pretending to consumers and investors its products are `Made in the USA rather than being mostly made in China. Both firms did not just become enlightened one day to environmentalism and human rights, they are responding to public opinion and to amateur actors who are taking the global stage, entering the board room and shareh older meeting asking for independent monitoring of corporate claims (Introductory Guide To Unplugging Corporations, 2001). This study will examine the letters to shareholders of the top two firms in this industry, Nike and Reebok, to trace their environmental and social responsibility rhetoric (Landrum, 2000). To focus exclusively on the environmental and social responsibility narratives, we review Bojes (1999) model and classify the rhetoric in the letters to shareholders following his classification system. We follow with examples of Nike and Reeboks use of each type of rhetoric in their letters, showing the frequency of use of each type of rhetoric, and making some observations regarding Nike and Reeboks environmental and social responsibility rhetoric. Rhetoric in Use Boje (1999) offers a model to classify the environmental and social responsibility rhetoric of corporations. He identifies classifications ranging from a denial of responsibility for environmental and social problems to the embracing of green goals as central to the mission of the organization. These levels of response are: Denial Response One, the first response, is Denial. In Denial, the company denies accusations and ignores problems in their environmental and labor practices. Our hypothesis is that this can work when the three theatrical spaces remain bounded and divided, so that only the corporate executive or PR staff mediates what is going on to the other two spaces. In the Nike (1990-1999) and Reebok (1990-1999) letters, we looked for evidence of denial of problems or for evidence of ignoring problems related to environmental and labor practices. Nike Denial This section will provide some examples of passages coded within the Denial genre of environmental and social responsibility rhetoric. We offer our rationale for coding the passage within this genre. In the following 1994 passage, Nike chooses to criticize the media for their coverage of Nike problems. I coded this passage as denial since Nike refuses to acknowledge the problems that have been exposed by the media. 118: The blinder mentality is bad enough when judging the business world, but 119: it is characteristic of a more serious virus that is affecting the 120: coverage (or non-coverage) of significant cultural and political 121: stories. The sad truth is, as television news in general, and CNN in 122: particular, becomes ncreasingly invested in our lives, the print media 123: are pushed to greater extremes, forced to choose survival over 124: integrity, the most entertaining story over the real story, until we 125: come to this: The New York Times reduced to Vecsey on NIKE. The following passage from the 1995 Nike letter shows Nike again criticizing the media and Wall Street for failing to recognize Nike as a sound investment. Nike neglects to make any mention of the parti cular media exposes that have uncovered Nikes poor labor practices; thus, I have coded the passage as denial. 8: This brings us back to my frustration and, I am sad to say, the 89: futility of this document. It simply does not matter what we say in 90: words or put in numbers in the annual report. This poor little binder 91: is simply overwhelmed by electronic and print sound bites, or ignored 92: by the show biz-oriented media who convey a point of view in conflict 93: with sound investment. 94: 95: As Director John Jaqua says, This has reached the point of 96: ridicularity. 97: 98: So how, in that world, can you understand the who, what, when, where 99: and why of any company, especially one as controversial as NIKE? 00: 101: The sad answer: Cant really. It would be easy if we could bring 102: everybody to the NIKE Campus, or take everybody to 103: the Final Four, or the Olympic Trials, or the World Cup, or a Nebraska 104: high school football game, or a pick-up game on 125th Str eet. Thats 105: the world NIKE lives in. But, we cant do that. 106: 107: Instead, well send our managers back to do what they do: develop and 108: grow the best global company possible, and let the hurricane of media 109: hype blow on around us. The following Nike 1996 passage blames the media for blasting their overseas practices. Even though they have finally acknowledged this particular problem exposed by the media, they choose not to discuss it within the letter to shareholders or within the body of the annual report. Still, Nike did publish a 10-page supplement defending Nikes position; however, it only further exemplifies their denial of the problem. 9: Yet no sooner had the great year ended than we were hit by a series of 10: blasts from the media about our practices overseas. 11: 12: So I sat with a dilemma: Use this space to answer our critics 13: isrepresentations, which would leave little room for anything else, or 14: try to give our owners the bigger picture of their company. 15: 16: I decided to do the latter with, like Roger Maris home run record, an 17: asterisk. We answer the overseas questions in a supplement that is 18: included in the annual report mailing. The following 1997 Nike passage continues to suggest that Nike is failing to acknowledge the problems associated with their overseas lab or practices despite the fact that they have been repeatedly detailed in the media. 3: To do that, I first have to take a second to talk about the filter 34: obstacle, that haze we have to fight through to explain what goes on 35: around this company. 36: 37: NIKE (and the entire industry) tends to be a bit misunderstood. The 38: media prefer to treat us all as the entertainment portion of the 39: business world. So, they feel free to exaggerate, to interpret, to 40: extrapolate. To say they are prone to hyperbole would be an 41: understatement. To say that is how they make their living would not. Reebok Denial No Reebok letters were coded in this category. Green Gloss/Green Wash Response Two is Green Gloss or Green Wash. During this phase, the company launches public relations campaigns to counteract negative publicity or accusations of activists. Nike Green Gloss/Green Wash In the following 1998 Nike excerpt, the company finally begins to acknowledge that labor practices are affecting their bottom line; however, I view this acknowledgment as more of an effort to discontinue denial and patronize the public rather than to make a meaningful effort to change the situation. 24: So, what knocked us down in 1998? 25: 26: Asia brown shoes labor practices resignations ayoffs 27: boring ads. Also, we have been criticized for our headquarters 28: expansion. But understand this: We need a much bigger place to house 29: all our troubles. I have also coded the 1997 Nike passage, mentioned previously (lines 33-41), as another example of green gloss/green wash. The companys defense of themselves in a 10-page supplement not only represented a denial of the problem, but also a public relations effort to justify their practices. Reebok Green Gloss/Green Wash No Reebok letters were coded in this category. Strategic Awareness Response Three is Strategic Awareness. During this phase, there is minimal compliance yet awareness exists of the need for change. Nike Strategic Awareness In the following 1998 Nike passage, the company suggests that the media is slowly becoming more knowledgeable of its questionable overseas labor practices. However, this ostensible change in media attitude is due to the fact that Nike has put forth a good-faith effort to improve their labor practices, and in turn, the media has simply begun to report these changes. 93: On our labor practices: Our friends in the media are slowly becoming 94: more knowledgeable. This is good. It means that consumers are 95: actually getting informed rather than just alarmed. This, too, will 96: take time. Meanwhile, the contrasts between us and our competitors and 97: other companies in the needle trade will show more each year. The following 1998 Nike passage suggests that it realizes that Americans are aware of their overseas practices, and accordingly, that Nike should be credited for this shift in public consciousness. 99: There is an interesting relationship going on between the Asia economic 100: crisis and the labor practices issue, which would take many chairmans [sic] 101: letters to cover. Instead, let me cut straight to the moral of the 102: story: It is simply not acceptable for America to continue to be 103: moated Reebok Strategic Awareness No Reebok letters were in this category. Strategic Acquisition Response Four is Strategic Acquisition, or a voluntary move toward environmental audits and social responsibility. Although Nike makes no mention of their environmental audits, 1997 marked their first voluntary, environmental audit and was conducted by Ernst Young. Nike Strategic Acquisition No Nike letters were coded in this category. Reebok Strategic Acquisition Throughout their letters, Reebok makes reference to the fact that they seek to help make a better world and to make a difference. This is evidenced by the following passages from 1990 (lines 47-48) and 1991 (lines 59-60). The company has made a voluntary movement toward being socially responsible. 47: a high level of consciousness and a sense of responsibility to help 48: make a better world. 59: to make a difference for our consumers 60: and ourselves. Flagship Implementation Response Five is Flagship Implementation, in which the firm makes proactive moves to change their core mission and to include green goals. Nike Flagship Implementation No Nike letters were in this category. Reebok Flagship Implementation In the following passages, Reebok makes mention of the various programs and initiatives they started in order to become a socially responsible company. 1992 60: Our push for success, however, has not lessened our desire to make a 61: difference in the larger world. Reebok is unique in its dedication to 62: human rights. Through our Human Rights Awards Program, which just com 63: pleted its fifth year, we strive to bring attention to young people 64: around the world who advance the cause of human rights. This year, 65: through a grant from The Reebok Foundation, a new human rights program 66: began. WITNESS, a program providing video cameras, facsimile machines 67: and computers to human rights organizations, allows human rights acti 68: vists to document abuses of justice for the world to see. 1993 61: Finally, let us note that the aspirations of Reebok extend beyond the 62: bottom line. Our commitment to the pursuit of human rights continues. 3: Once again, we recognized brave young people for their stand on human 64: rights one each from Belgium, Brazil, Egypt, and the United States. 65: Our Reebok Foundation helped inner city young people in United States 66: urban areas. Our Human Rights Production Standards, in place throughout 67: the world, helped assure that workers manufacturing Reebok pr oducts 68: benefited from quality conditions and fair labor practices. 1994 117: Another dimension of Reebok that enhances our global brand image is our 118: goal to be in the forefront of the corporate movement toward social 19: responsibility. We are the acknowledged corporate leader in promoting 120: human rights. Young people around the world, we believe look to 121: companies that stand for more than their great products. We 122: established the Reebok Human Rights Awards program in 1988, and we 123: continue to support it. This commitment led us to establish the Reebok 124: Human Rights Production Standards, through which we strive to improve 125: labor practices in overseas factories that make our products. This 126: commitment also is why we are working to make products that are 127: environmentally sound. We believe that companies should stand for 128: something. We believe our brand should stand for something. Personal 129: athletic achievement is a powerful message, but it is not enough on its 130: own. Reebok does stand for something, and as a result a new generation 131: of young people are able to see that a company can be a source not only 132: of exciting products, but of social good. 1996 55: Our Company continued its long-held commitment to human rights with the 56: Ninth Annual Human Rights Awards in 1996, honoring young activists in 57: their struggle for human rights around the world. Our efforts in this 58: area extend beyond this recognition program and include our 59: establishment in 1992 of human rights production standards that we hold 60: our factories accountable to follow. Most recently, in 1996 in 61: response to the problem of child labor widely utilized in the stitching 62: of soccer balls, we entered into an agreement with our supplier to 63: build a soccer ball manufacturing facility in Pakistan that will allow 64: us to guarantee that all Reebok soccer balls will be made without the 65: rise of child labor. 148: we will continue to focus our efforts 49: on making a difference to our customers to our employees and to our 150: shareholders. 1998 42: I believe that the values that Reebok International stands for 43: as a company are precisely those values that consumers are looking for in todays marketplace. 84: One of the crucial elements of this plan is the repositioning of Reebok Unlimited based on the 85: concept of humanity. Actually, this is not so much of a repositioning as a rediscovery of the 86: values of creativity, free-spiritedness and individualism that we have always represented as a 87: company, but have deviated from recently in our advertising and marketing. Based on a return 88: to these universal human values, we believe Reebok Unlimited is in a unique position to appeal 89: to both the authentic performance and casual lifestyle markets at the same time. Table 1 Table 2: Figure One: Frequency of the use of environmental narratives by Nike and Reebok over the tenyear period, 1990 to 1999 134: WE STAND FOR DOING THE RIGHT THING. 135: 136: Over the past year, a lot has been written about our industry and the issue of human rights. 137: We have been a leader in this area for more than a decade. Running a company involves a lot 138: more than crunching numbers and whatever else gets in your way. It involves a commitment 139: of equal respect and fair treatment for all people. Simply put, this is the Reebok way. It will 140: always be the Reebok way. As concern for human rights issues grows among consumers 141: particularly younger consumers we believe our leadership and reputation will translate into 142: greater preference for our brands and products. Although Nike makes little mention of their environmental practices, labor practices, or social responsibility, those passages included in the letters primarily engage in denial, green gloss, and strategic awareness rhetorical styles. Nikes main response mode during the 1990s was denial. Reebok, on the other hand, mentioned their social responsibility efforts in many of their letters and were primarily engaged in strategic acquisition and flagship implementation rhetoric. Reeboks main response mode was flagship implementation. The companies were at opposite ends of the spectrum in their primary response mode during the 1990s. Both companies, however, were engaged in poor labor practices in their overseas operations (Baskin, 1996; Ernst Young, 1997; Fireman, 1999; Manning, 1997a-g; Nguyen, 1997; Reebok, 1999). The difference is that Nike was denying the problems while Reebok was trying to be open about the problems and address them. Interestingly, we can conclude that being socially responsible and environmentally aware did not result in increased market share or profitability for Reebok. They continued to lose sales and market share throughout the 1990s (Figures 4 and 5). Reebok expected that their social responsibility stance would differentiate them from the competition. Rather, research and development and marketing are key success factors for this industry and Nike outperforms Reebok in both areas. Conclusion Boje (1999) puts forth a model of stages of environmental and social responsibility rhetoric. He suggests that rhetoric falls somewhere in a continuum ranging from Denial to Flagship Implementation. On one end of this continuum, companies may deny any responsibility for or ownership of their negative actions. The next stage of this continuum reflects rhetoric that glosses over issues and uses public relations campaigns in response to negative publicity. The third stage of Bojes (1999) continuum is rhetoric that acknowledges a need for change and puts forth gestures of minimal compliance. The fourth stage on this continuum is rhetoric that shows voluntary movement toward social responsibility and the last stage on the continuum is flagship implementation of environmental practices and embracing social responsibility. This article has shown that rhetoric is a useful way in which to understand and interpret a companys strategy. We have shown a more penetrating, or Tamara, view of the rhetoric of the athletic apparel industry leaders. Through analysis of letters to shareholders of Nike and Reebok over a ten-year period, we have shown Nike and Reeboks use of environmental and social responsibility rhetoric. The results show that Nike has engaged in Denial as their primary rhetorical style and Reebok has engaged in Flagship Implementation as their primary rhetorical style. The companies are at opposite extremes of this continuum. In spite of Nikes denial and Reeboks engagement of social responsibility, Nike revenues have skyrocketed and Reebok sales have plummeted (Figure 4). Figure 2. Figure 3. Figure 4. If rhetoric indeed reveals strategy, these findings suggest that social responsibility and profits are negatively correlated for these two companies. In both Figures 2 and 3, we see the frequency of nvironmental and social responsibility rhetoric used by both companies increased. Nike engaged in rhetoric on the negative end of the continuum, suggesting denial of social responsibility; Reebok engaged in rhetoric on the positive end of the continuum, suggesting implementation of social responsibility. Also near this time, revenues and market share of both companies began to move in a dire ction negatively correlated with the level of social responsibility (Figures 4 and 5). The empirical evidence has been mixed on the relationship between corporate financial performance and social performance. Some researchers (Preston OBannon, 1997; Roman, Hayibor, Agle, 1999) have found a positive relationship between corporate social performance and financial performance and other researchers (Ingram and Frazier, 1983; Freedman and Jaggi, 1982) have found a negative relationship. In the case of negative correlations between financial performance and social performance, it is argued that the costs associated with social responsibility put the firm in an unfavorable financial position compared to firms that are not socially responsible (Aupperle, Carroll, Hatfield, 1985). Clearly the relationship between corporate financial performance and social performance is not fully understood. Nonetheless, rhetorical analysis is a useful postmodern tool in revealing a companys strategy and in revealing when changes or shifts in strategy occur. Figure 5 [Reference] REFERENCES Retrieved May 28, 2000, from the World Wide Web: http:// www. netadvantage. standardpoor. com/netahtml/ IndSur/apf/apf_0999. htm Czarniawska, B. (1998). A narrative approach to organization studies. Thousand Oaks, CA: Sage Publications. [Reference] Ernst Young (1997, January 6). Environmental and labor practice audit. 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