The History of Money Assignment Example | Topics and Well Written Essays - 500 words

The History of Money - Assignment Example A trade deficit occurs when a country buys more than it sells. As of 2007 the total debt of the United States was $8.7 trillion (Youtube). If a new currency called Google Bucks appeared in the market I would probably be interested in owning the currency. The reason that I would be interested in Google Bucks is because I make a lot of online purchases. I would accept Google Bucks. I think that Google Bucks could be considered a form of money because it can be used to buy goods and services. The problem with the form of currency is gaining acceptance from the general public. Most people would not consider Google Bucks money if they cannot use the online currency to buy goods outside the internet. A way to legitimize Google Bucks is for the currency to be converted into U.S. dollars or other currency through ATM mechanisms. China benefits from the linkage of its currency to the dollar because its currency does not have to face competition from other currencies to keep its value. The Yuan does not have to compete in the foreign exchange market based on the internal economic conditions of China. China prefers to peg its currency and let the stable dollar become its shield to protect its economy. The United States benefits from this relation because China has become one of the top importers in the world due to the fact that the purchasing power of its people is rising. When the value of the dollar goes down the U.S. reaps the benefits of more Chinese people buying goods from the United States. I do not think that Google Wallet is going to be that influential in the lives of people. The application simply lets you buy goods online using other forms of money that you already have. The application itself does not constitute a new form of currency. Google is offering prepaid debit cards as one of the forms of currency. Prepaid debit cards are a concept that already existed which the banking industry has been using for decades. Some of the

Sexuality and literature Essay Example for Free

Sexuality and literature Essay In the domain of English literature sexuality is a prickle which broadens the horizon of mental set up and attitude. Every aspect of English literature and criticism governs with human passion and subject to sexuality for human regeneration of ideas. The entire metaphysical poetry ranging from john Donne to George Herbert explains the features of sexuality in sexuality and sexuality in sexuality. This phenomenon in history of English literature denotes inter sexuality and contextually with reference to sexuality which is related to feminist movement in the world of English literature, culture, philosophy and biblical  understanding in relation to old testament and new testament. The concept and content rejuvenates English literature in the fabrication of human bondage and humanistic trends respecting physical elements in human beings to a highest sense of veneration. This was the common practise of church farther throughout the catholic churches with nuns and pastors. The holy sense of living in English literature is related to biblical literature and criticism. Gospel of St. Mathew, St. John, st. paul etc. reveals the idea of wholly trinity the cross the Holy Spirit and Jesus Christ. The resemblance of this theological discipline in the parameter of English literature governs and administers celtic historic spirit in English literature. Therefore sexuality according to Christianity is the holiest act of performance and spreading the message of Jesus Christ to the world. The felicitation of stylistic history of Eng. Lit. Has a root in sexuality with purpose and motivation towards the god realisation in the jurisdiction of Eng. Lit. And biblical culture practised by catholic eminent personality of highest intellectual calibre throughout the world. The universal culture of this principle symbolises the pure  relationship between two sexes for bringing respectful citizen in the world of literature culture and social stratifications. In the field of Roman Catholic religion and tradition the entire gamut of Eng. Lit. Never disowns the message of sexuality as a negative aspect it is a subject of adoration in Eng. Lit. Because old Eng. Lit. , Middle English. Lit. romanticism neo classic Shakespeare play and sonnets miltons paradise lost, paradise regained Chaucer prologue to Canterbury tales Thomas hardy mayor of caustic bridge david Copperfield hard times, edgewells the invisible man.. Jane Austen Emma persuasion and pride and  prejudice, wuthering heights etc. all these literary text reveals sexuality in the form of living life with the purpose in English literature for realization and romantic vision of life. In the totality of existence Eng. lit. is the subject based on direct human perception at the physical plane of sexuality and counter intuitive sense of human relationship every character is consolidated in plot, characterisation, action, reaction, and conclusion similarly same incidence with great assertion we come across in t. s Eliot the confidationsal clerk , family reunion the waste land murder in the cathedral, etc. these works of t. s Eliot has a combination with our Indian philosophy because Eliot was well versed in Indian philosophy and integrated studies of Indian sexuality . in this connectivity t. s eliot joins the philosophical tenats of our indian culture with a mark of respct and great honor he was influenced by our upnishadikh philosophy he ends the west land by quoting upnishad with the exotations omm shanti shanti shanti this particular range of sexuality with philosophical elements harmonises the way of living in the glocal world of understanding in the truest sense sexuality is a way. Of life which cant not be lived with respct without spiritual regeneration of ideas it may b easterned or westerned way off sexuality but the common goal of humanity is to harmonise between sexuality and spirituality for universal human bondage for global peace and harmony through out the cosmos throughout the cosmos with cosmopolitan out look and humanistic sense of sensibility at large in the finale concept of sexuality in literature becomes comparative literary theses anti theses and synthesis to combine the nature human sexuality which is a natural gift from the divine it is totally universal transcending all human. Differtiation such as caste creed color and sex etc. the purpose of sexuality in literature is to practise and realise universalculture as reflected in evry cuture of the world this is the point to be investigated and immolated in our social economic political and administrative changes in the world. This is the pen ultimate exactitude and harmonisation between oxidental and oriental way of thinking in sense and philosophical calmness. In the convential sense this phenomenon logical approach. Exenorates tradition and individual talent advocated by t. s eliot in the universal fold of universalistic flow of ideas†¦

Measure for Measure Essay: Immorality and Corruption -- Measure for Me

Immorality and Corruption in Measure for Measure      Ã‚  Ã‚  Ã‚  Ã‚   In ‘Measure for Measure’, Shakespeare demonstrates that there is an innate immorality and corruption in the heart of man. Shakespeare illustrates that power does not cause corruption.   This is achieved by presenting the Duke, who has the most power in Vienna, as a moral hero, and conversely revealing the corruption of the powerless class through characters including Pompey, Mistress Overdone, and Barnadine.   Through all this, Shakespeare uses Lord Angelo in Measure for Measure to show that immorality and corruption is innate in mankind. It is worth noting that Lord Angelo's name evokes an image of purity and holiness.   Names are given at birth, and the idea that he is called angelic from the start, would argue against this doctrine of innate depravity.   But, as Shakespeare argues, it's a name that can't be lived up to because of natural passions and lusts, which ultimately leads to Angelo's hypocrisy.   The play opens up not only labelling Angelo with a pure name, but also as a puritanical deputy, who has been "elected" (1.1.18) to enforce the laws while the Duke is away.   This idea of "election" not only signifies the political decree of Vienna, but also a Pauline doctrine that relates to men and angels.   But what's even more interesting, is that when the apostle Paul writ... ...lives in spite of them.    Works Cited and Consulted: Black, James. "The Unfolding of Measure for Measure." Shakespeare Survey 26 (1973): 119-28. Leech, Clifford. "The 'Meaning' of Measure for Measure." Shakespeare Survey 3 (1950): 69-71. New American Standard Bible. Reference ed. Chicago: Moody Press, 1975. Shakespeare, William. Measure for Measure. The Arden Shakespeare. Ed. J.W. Lever. London: Routledge, 1995. Thomas, Vivian.   The Moral Universe of Shakespeare's Problem Plays.   London: Croom Helm, 1987. Wilders, John.   "The Problem Comedies."   In Wells, Stanley, ed.   Shakespeare: Select Bibliographical Guides.   London: Oxford UP, 1973.

McEthics in Europe and Asia

McEthics in Europe and Asia: should McDonald's extend its response to ethical criticism in Europe? Introduction The â€Å"McEthics† case describes how Mc Donald's, the fast food industrys market leader, faces charges concerning growing health problems in Europe and Asia. 1) Set out the main criticisms that have been leveled at Mc Donald's in Europe. To what extent are these criticisms likely to be replicated in Asia? What differences can be predicted? There are four main areas of critique that have been leveled at Mc Donald's in Europe.First, the products are said to be fat and unhealthy, which fosters health problems, especially obesity and diabetes. Secondly, the labor conditions are heavily criticized. Mc Donald's has been accused of paying too little wages and being ‘strongly antipathetic' to unions. Harsh criticism also arose concerning the companies advertising. These accusations are based on the belief that Mc Donald's ‘exploits children' and uses false adve rtisement of its food as nutritious'. The last point of criticism is the firms ‘culpable responsibility for animal cruelty.Additionally, in France a whole wave of an anti-American sentiment aggravates the negative image of Mc Donald's. In Asia the main point of criticism that is replicated is health issues. The fat foods and emerging fast food culture is especially dangerous to children's health. In Europe traditions of protests and rebellions may help people change and the treedom ot speech. Moreover, governments nave a great interest in a healthy population because offering an expensive welfare and health care system.From our point of view these factors have led to a strong resistance against Mc Donald's which would never emerge in Asia in such an extent. ) Describe and evaluate the tactics used by McDonald's in responding to their critics in Europe? Will these work to the same degree in Asia? According to the case, Mc Donald's quickly reacted to criticism in Europe and star ted various campaigns in order to improve its image. For instance, they developed a healthier menu, introducing salads and fruit packages or launched sport initiatives and awareness campaigns.By contrast, in Asia Mc Donald's is reacting very slowly, not answering to the peoples concern. One possible explanation for Mc Donald's actions in Europe could be that European governments started taxing the fast food industry. In the meantime, Asian governments seem to show now interest in such measures. This observation is also a strong indicator that Mc Donald's campaigns in Europe are not truly altruistic. It rather seems that Mc Donald's is merely after profit and stakeholders satisfaction rather than providing healthy food. ) Should Mc Donald's offer healthy alternatives to the same extent in all the countries in which it operates, or Just those where it has been criticized in the past, or is it expecting further regulation? What if customers overseas do not want healthy options? Mc Dona ld's should offer healthy alternatives in every country as ong as customers accept and buy them. If customers do not want healthy options, Mc Donald's should offer other alternatives such like sport programs or simple information packages. Scientific research clearly proofs that fast food, consumed on a regular basis, is extremely unhealthy.Mc Donald's could be said to have an ethical responsibility to educate its customers about fast food and healthy alternatives. 4) How could Mc Donald's seek to avoid further criticism in the future? Can the company realistically present itself as an ethical corporation? Only if Mc Donald's operated as truly altruistic company, benefitting the community, could they avoid further criticism. As of now, Mc Donald's is only known to be vastly successful in the economic perspective of the triple bottom line. Mc Donald's is also committed to social and environmental perspectives.The Ronald McDonald House Charities for example provide healthcare etc. to children in need. Furthermore Mc Donald's 2009 Corporate Responsibility Report clearly states how Mc Donald's tackles the environmental issues and provides examples of Mc Donald's sustainable supply chain. However this is not what comes to mind when we think about this fast food chain. The solution to Mc Donald's problem is already in place. The catch is however that no one knows about the corporations' environmental and social efforts.Through proper marketing strategies Mc Donald's could earn a much better reputation with very little effort. 5) How sustainable is the fast food industry from the point of the triple bottom line? The triple bottom line combines the three factors of environmental, economic and social sustainability. The economic sustainability in the fast food sector has been proven in the past by Mc Donald's balance sheets. Concerning the environmental angle, one can argue that there is room for mprovement. For instance in Austria Mc Donald's is starting to use local products and has sorted rubbish for several years.There are programs in place to aid Farmers become more sustainable, bringing Mc Donald's supply chain to a high standard of environmental responsibili Concerning social sustainability, the tast t industry is lacking vision. They are providing healthcare to people in need but why not tackle the cause of these children's health problems? If the fast food industry could find a successful shift to truly healthy fast food, social sustainability could prove to be a contributing factor to the fast food industries profits.

Baptist Confessions

This essay will consider the English Baptist-Separatist Confession of 1609 and the Mennonite-Dordrecht Confession of 1633. (M) and (B) are used to distinguish the two documents. These two confessions, or statements of belief, are separated by only 24 years in time, and a relatively short distance geographically, one in Holland and one in England, yet there are a number of differences. It was John Smyth, a former Anglican minister, who drew up the Separatist confession. He later sought to align his church more with the Mennonites and after his death many of his congregation did become Mennonites.Despite this he is considered to be a founding father of the Baptist denomination. During the reign of Elizabeth I death was the penalty in England for those holding Anabaptist beliefs according to the Reformed Reader web site. The other document tells us in its heading that it came out of the Dutch Mennonite conference held at Dordrecht . The Mennonites were Anabaptist followers of Menno Simo ns, a Dutch religious reformer and former Catholic priest who had died some 72 years earlier in 1561. Between 1530 and the1590’s some 2,000 believers died for their faith in Holland according to the Continental European Protestantism web page.They were officially tolerated from then on, but many refused to fight in wars on Holland’s part, and preferred to flee elsewhere, some to Poland and the Ukraine and other to America. So both these confessions came at a time when official persecution was lessening. First of all one is much briefer than the other. Although it has some 20 sections the Separatist confession has only short discourses under each heading and runs to less than 2 pages of foolscap, whereas the Mennonite document, although it has only 19 sections is very much longer and more detailed.It is one of many Mennonite statements of faith. A much shorter version can be found on modern day Mennonite web sites. The first 6 of its articles are concerned with things g enerally believed. Then come articles concerned with the life of the church and includes the sacraments of baptism and communion. Articles 13 (M) onwards are concerned more with legal matters such as the relationship between believers and the secular authorities. The final section consists of a declaration of 1659 made by London based Anabaptists and is a refutation of accusations that had been made against them.Rather than a statement of belief it emphasises what they don’t believe e. g. that though they do not themselves practise infant baptism they believe that others should be allowed to follow their own consciences as they would wish to. They state very strongly that they are opposed to the Quakers, but at the same time wish to be tolerant and allow them to practice freely as they believe. They do come out strongly against ‘popery’, whom they blame for many deaths. Although concerned with freedom of conscience they are anxious to let it be known that they wi ll not support miscarriages of justice.This is in response to the fact that at the time of writing it Mennonites could be imprisoned simply for belonging to the group according to Cornelius Dyck in ‘An Introduction to Mennonite History’, pages 133 and 134. The Mennonites, although sticking to what they believe, are anxious to get on with rest of society. They have a section (13) (M) stating that God has allowed secular people to be in authority. In practice this means that though Mennonites will not go to war they will work under secular authorities in such areas as disaster relief and issues of social justice.Baptists too are concerned with such matters as in such organisations as the Baptist Missionary Society. The English Baptist statement spends a larger proportion of its text upon matters of faith and these are given priority. Only three articles, numbers 16-18, (B) are concerned with church business, i. e. who may dispense the word and the sacraments, how to deal with persistent sinners and how to interact with them in civil matters. The Mennonites also make statements of faith of course, but these are intermixed to some extent with such matters as the election of officers and dealing with sinners.On the latter subject the Mennonites are quite strict , referring to the separation from and the total shunning of reprobates, though they do put this in a positive light as being a way of making the person make amends and not in order to cause their destruction ( articles 16 and17 (M)). The Baptists are more pragmatic in their approach. They describe in article 17 (B) how to deal with those who persevere in their sins, but go on to say in the next article that such people are not to be avoided in worldly business.Regarding church practices an obvious difference is the inclusion of foot washing by the Mennonites, article 11,(M) which they felt was commanded by Christ in John 13 v 1- 15. They are one of several Christian groups throughout history wh o have practised this symbolic act, although it seems unlikely that it was included among the practices of the early church. The Baptists make no mention of marriage, despite the fact that many branches of the church consider it to be a sacrament. The Mennonites on the other hand state that it is God ordained and that St Paul allowed it within the church.(Article 12 (M)) They do state though that it should be between Christians who share common doctrine. In practice this means of course fellow Mennonites. Regarding Baptism the English Baptists make it very clear that it cannot be given to infants ( Article 14 (B)). The Mennonites in their confession ( Article 7 (M)) do not directly mention infants, but make it clear that it is for those who understand what they are doing and confess to faith, whereas this Baptist confession merely says that it is an external sign of the remission of sins, but makes no mention of public confession of faith.The Baptist confession describes its ministe rs as bishops and also mentions deacons and widows. (Article 16 (B)) It describes the church simply as ‘a company of the faithful’,( Article 12(B)) and gives the whole body authority to make decisions. ( article 13 (B)). The Mennonites refer to the church in much more elaborate language as the bride of Christ and the inhabitation of God in the Spirit. The Mennonites refer to the church leaders in slightly different terms as teachers, deacons and deaconesses, though they do make it clear further on that the latter term refers to widows.They refer to Jesus as the Bishop ( Article 9 (M)) and it is men who will do the teaching. There are of course many areas in which the two documents are in agreement. E. g. both refer to God as a trinity and as creator and that good works come out of faith rather than the other way round. In Article 5 (B) the Separatist states that there is ‘no original sin’ i. e. one is not a sinner by descent. This is in total contrast to Ar ticle 2 (M) of the Mennonite confession which states that because of the disobedience of Adam and Eve sin came into the world and has descended to all mankind, though both agree that man can be redeemed through Christ.The Mennonites are very concerned that faith is up to the individual, which explains their tolerance to the state and willingness to pay taxes etc. ( Article 13 (M)) Regarding communion, Menno left the Catholic church in part because of his lack of belief in the actual presence of Christ in the elements. The Mennonite document speaks rather of a holy supper,(Article 10 (M)), as commanded by Christ and in memory of what he had done.Smyth describes it on the other hand as ‘an external sign of the communion of Christ and of the faithful’ – Article 15 (B) and makes no mention of it being either a command or a memorial. Mennonites do not take oaths and quote scripture to back this up. They ask that others will understand and just take them at their word. Another area mentioned by the Mennonites and not by the Baptists is what they refer to as revenge, but which perhaps their fellow countrymen saw as justified war fare. The Mennonite statement in article 14 (M) explains their scriptural reasoning for this stand.Baptists would agree with them, but for some reason it is not mentioned. Many of the differences in these two documents are simply due to the type of authorship – one man as against a committee, the later being careful to check with each other before committing themselves to final wording, not omitting any point considered valid, hence the more complex language and greater length. Ye both groups would agree about many things – the need for faith and understanding before baptism, the greatness of God and the unique nature of Christ and his redeeming action.Both share a belief in the resurrection and in life eternal, even though they express this in slightly different ways, the Mennonites backing up their statemen ts with scripture and the Baptists seemingly taking this as understood. These two groups came into being because of the Reformation and new ideas that were around at that time, especially with regard to the onus on an individual to come to faith, rather than being automatically part of the church, because he had been baptised as an infant, without either faith or understanding on his part.The biggest difference between the two seems to be with regard to man’s sinful nature and how he acquired it.. Baptists and Mennonites continue to worship and live according to their conscience. Not every Christian would agree with every word written in these confessions, but it is to be hoped, that like the writers and followers they would be tolerant in Christian love. Biblography Dyck, Cornelius J. An Introduction to Mennonite History, Herald Press, Pennsylvania,1993Electronic Sources Central European Protestantism, Mennonites found at http://philtar. ucsm. ac. uk/encyclopedia/christ/cep/ menn. html retrieved 28th September 2007 Mennonites found at http://mb-soft. com/believe/text/mennonit. htm retrieved 28th September 2007. English Baptist Separatist Confessions found at The Reformed Reader http://www. reformedreader. org/ccc/esbc. htm retrieved 28th September 2007

Mahatma Gandhi essays

Mahatma Gandhi essays There are many heroes in our world. We have Mother Teresa, Martin Luther King Jr., Corrie Ten Boom, Amy Carmichael, John Wesley, Mary Slessor, and then we had Mahatma Gandhi. One of the greatest heroes that I have heard of is Mahatma K. Gandhi. Mahatma Gandhi is my hero because he always has a positive attitude towards everything. He also had the ability to do anything he set his mind to. Also Mahatma Gandhis actions were always non-violent. Gandhi has a positive attitude towards everything. Gandhi was jailed many times. He responded by protesting the second he got out, he would be thrown back in jail. Gandhis attitude just towards life showed that Gandhi was always happy. No one ever got to him. He always just kept his head up and told himself he could do it. This shows that Gandhi was also very courageous because he stood up to people who could have just simply shot him. This shows that Gandhi has a positive attitude towards life. Gandhi had the ability to do anything he set his mind to. Mahatma Gandhi has accomplished the one true goal in his life when he got independence from Britain for India on August 15, 1947. This was a big accomplishment for India because before the citizens of Indian had no power, so when India got freedom form Britain. Gandhi was being thanked from people he had never met. Gandhi loved that feeling of accomplishing his dream and being thanked by everyone. This is how I know that Gandhi had the ability to do anything he set his mind to. Gandhis actions were very strong but always nonviolent. Violence is the weapon of the weak; non-violence the weapon of the strong Gandhi said. This was a new strategy in protest, and when Gandhi did this he was thrown in jail, but he didnt give he came out of jail, protested again, and starved himself. His actions always were stronger that words, because he never used violence as an answer but he still got through to people. Mahatma G...

Rules for Japanese Letter Format

Rules for Japanese Letter Format The difference between written language and conversational language in Japanese is much greater than in English. Japanese letters often use classical grammar patterns which are seldom used in conversation. Although there are no particular rules when writing to close friends, there are many set expressions  and honorific expressions (Keigo) used in formal letters. A conversational style is not usually used when writing formal letters. Opening and Closing Words The opening and closing words in letters, which are similar to Englishs Dear and Sincerely etc., come in pairs. Haikei æ‹ Ã¥â€¢â€œ - Keigu æ• ¬Ã¥â€¦ ·The most common pair used in formal letters. Women sometimes use Kashiko㠁‹ã â€"㠁“ as a closing word instead of Keigu.Zenryaku å‰ Ã§â€¢ ¥ - Sousou è â€°Ã£â‚¬â€¦This pair is less formal. It is usually used when you dont have time to write a long letter, so that the preliminary greetings are omitted. Zenryaku literally means, omitting the preliminary remarks. Preliminary Greetings Ogenki de irasshaimasu ka. (very formal)㠁Šå…Æ'æ °â€"㠁 §Ã£ â€žÃ£â€šâ€°Ã£  £Ã£ â€"ã‚Æ'㠁„㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šHave you been doing well? Ogenki desu ka.㠁Šå…Æ'æ °â€"㠁 §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šHave you been doing well? Ikaga osugoshi de irasshaimasu ka. (very formal)㠁„㠁‹ã Å'㠁Šé Å½Ã£ â€Ã£ â€"㠁 §Ã£ â€žÃ£â€šâ€°Ã£  £Ã£ â€"ã‚Æ'㠁„㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šHow have you been? Ikaga osugoshi desu ka.㠁„㠁‹ã Å'㠁Šé Å½Ã£ â€Ã£ â€"㠁 §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šHow have you been? Okagesama de genki ni shite orimasu. (very formal)㠁Šã â€¹Ã£ â€™Ã£ â€¢Ã£  ¾Ã£  §Ã¥â€¦Æ'æ °â€"㠁 «Ã£ â€"㠁 ¦Ã£ Å Ã£â€šÅ Ã£  ¾Ã£ â„¢Ã£â‚¬â€šFortunately Im doing well. Kazoku ichidou genki ni shite orimasu.Ã¥ ® ¶Ã¦â€" Ã¤ ¸â‚¬Ã¥ Å'å…Æ'æ °â€"㠁 «Ã£ â€"㠁 ¦Ã£ Å Ã£â€šÅ Ã£  ¾Ã£ â„¢Ã£â‚¬â€šThe whole family is doing well. Otegami arigatou gozaimashita.㠁Šæ‰‹ç ´â„¢Ã£ â€šÃ£â€šÅ Ã£ Å'㠁 ¨Ã£ â€ Ã£ â€Ã£ â€"㠁„㠁 ¾Ã£ â€"㠁Ÿã€‚Thank you for your letter. Nagai aida gobusata shite orimashite moushiwake gozaimasen. (very formal)é• ·Ã£ â€žÃ©â€"“㠁”ç„ ¡Ã¦ ²â„¢Ã¦ ± °Ã£ â€"㠁 ¦Ã£ Å Ã£â€šÅ Ã£  ¾Ã£ â€"㠁 ¦Ã§â€ ³Ã£ â€"è ¨ ³Ã£ â€Ã£ â€"㠁„㠁 ¾Ã£ â€ºÃ£â€šâ€œÃ£â‚¬â€šI apologize for neglecting to write for such a long time. Gobusata shite orimasu.㠁”ç„ ¡Ã¦ ²â„¢Ã¦ ± °Ã£ â€"㠁 ¦Ã£ Å Ã£â€šÅ Ã£  ¾Ã£ â„¢Ã£â‚¬â€šIm sorry I havent written for a long time. These expressions or seasonal greetings can be combined in a variety of ways to form the preliminary greeting. The Japanese have long admired the seasonal changes, therefore it seems too abrupt to start a letter without the proper seasonal greeting. Here are some examples. Gobusata shite orimasu ga, ogenki de irasshaimasu ka.㠁”ç„ ¡Ã¦ ²â„¢Ã¦ ± °Ã£ â€"㠁 ¦Ã£ Å Ã£â€šÅ Ã£  ¾Ã£ â„¢Ã£ Å'〠Ã£ Å Ã¥â€¦Æ'æ °â€"㠁 §Ã£ â€žÃ£â€šâ€°Ã£  £Ã£ â€"ã‚Æ'㠁„㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šIm sorry I havent written for a long time, but have you been doing well? Sukkari aki rashiku natte mairimashita ga, ikaga osugoshi de irasshaimasu ka.㠁™ã  £Ã£ â€¹Ã£â€šÅ Ã§ §â€¹Ã£â€šâ€°Ã£ â€"㠁 Ã£  ªÃ£  £Ã£  ¦Ã£  ¾Ã£ â€žÃ£â€šÅ Ã£  ¾Ã£ â€"㠁Ÿã Å'〠Ã£ â€žÃ£ â€¹Ã£ Å'㠁Šé Å½Ã£ â€Ã£ â€"㠁 §Ã£ â€žÃ£â€šâ€°Ã£  £Ã£ â€"ã‚Æ'㠁„㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šIt has become very autumn like; how have you been? Samui hi ga tsuzuite orimasu ga, ikaga osugoshi desu ka.Ã¥ ¯â€™Ã£ â€žÃ¦â€" ¥Ã£ Å'ç ¶Å¡Ã£ â€žÃ£  ¦Ã£ Å Ã£â€šÅ Ã£  ¾Ã£ â„¢Ã£ Å'〠Ã£ â€žÃ£ â€¹Ã£ Å'㠁Šé Å½Ã£ â€Ã£ â€"㠁 §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šCold days continue; how have you been? Final Greetings Douka yoroshiku onegai itashimasu.㠁 ©Ã£ â€ Ã£ â€¹Ã£â€šË†Ã£â€š Ã£ â€"㠁 Ã£ Å Ã© ¡ËœÃ£ â€žÃ£ â€"㠁 ¾Ã£ â„¢Ã£â‚¬â€šKindly look after this matter for me. ~ ni yoroshiku otsutae kudasai.㠁 «Ã£â€šË†Ã£â€š Ã£ â€"㠁 Ã£ Å Ã¤ ¼ Ã£ Ë†Ã£  Ã£   Ã£ â€¢Ã£ â€žÃ£â‚¬â€šPlease give my regards to ~. Minasama ni douzo yoroshiku.皆æ §ËœÃ£  «Ã£  ©Ã£ â€ Ã£ Å¾Ã£â€šË†Ã£â€š Ã£ â€"㠁 Ã£â‚¬â€šPlease give my regards to everyone. Okarada o taisetsu ni.㠁Šä ½â€œÃ£â€šâ€™Ã¥ ¤ §Ã¥Ë†â€¡Ã£  «Ã£â‚¬â€šPlease take care of yourself. Douzo ogenki de.㠁 ©Ã£ â€ Ã£ Å¾Ã£ Å Ã¥â€¦Æ'æ °â€"㠁 §Ã£â‚¬â€šTake care of yourself. Ohenji omachi shite orimasu.㠁Šè ¿â€Ã¤ ºâ€¹Ã£ Å Ã¥ ¾â€¦Ã£  ¡Ã£ â€"㠁 ¦Ã£ Å Ã£â€šÅ Ã£  ¾Ã£ â„¢Ã£â‚¬â€šI look forward to hearing from you.

How to Start Green Fire With a Drop of Water

How to Start Green Fire With a Drop of Water You dont need a match to start a fire. In this project, start a fire by adding a drop of water to a dry chemical mixture. The best part? The flames will be green! Fire Safety You should be able to tell from the premise that this  is an adult-only project, best performed by someone with prior pyrotechnic project experience. Follow the instructions carefully to minimize the risk of a fire. Youre using water to start a combustion reaction, so keep your materials away from moisture, soft drinks, perspiration, etc. Got it? Green Materials Instant cold pack (3 grams ammonium nitrate)7 grams zinc filings or powder1/2 gram table salt (sodium chloride)Mortar and pestle If you dont have a cold pack, you can use pure ammonium nitrate, which is available online. You can buy zinc filings or powder online or you can sand a galvanized piece of metal from a hardware store to get the element. If you have to file or sand the zinc, its a good idea to wear a mask, such as the kind used for home repair,  so you dont inhale zinc particles. Procedure for Starting the Green Flames Open the cold pack. Remove and discard the bag of water. Open the bag of ammonium nitrate. Measure out 3 grams of the granules and put them in the mortar.Add 1/2 gram of sodium chloride (salt).Use the pestle to grind together the salt and ammonium nitrate to form a powder.Carefully grind the 7 grams of zinc powder into this mixture. Water can ignite the mixture at this point, so dont spill your drink or drip sweat into the powder. Its a good idea to wear disposable plastic gloves, because you dont want the final mixture reacting with water on your hands.Transfer the mixture to a metal or otherwise fire-proof container. Take it outdoors to start the reaction. Use a pipette or other long-handled dispensing device to add a few drops of water. The reaction can be spectacular, so move back immediately. Another reaction you can do using these materials is to mix ammonium nitrate with zinc and initiate combustion by adding a few drops of hydrochloric (muriatic) acid. Disclaimer: Please be advised that the content provided by our website is for EDUCATIONAL PURPOSES ONLY. Fireworks and the chemicals contained within them are dangerous and should always be handled with care and used with common sense. By using this website you acknowledge that ThoughtCo., its parent About, Inc. (a/k/a Dotdash), and IAC/InterActive Corp. shall have no liability for any damages, injuries, or other legal matters caused by your use of fireworks or the knowledge or application of the information on this website. The providers of this content specifically do not condone using fireworks for disruptive, unsafe, illegal, or destructive purposes. You are responsible for following all applicable laws before using or applying the information provided on this website.

Why am I here Essay Example | Topics and Well Written Essays - 1500 words

Why am I here - Essay Example Having come from a humble and financially straining background, I have often felt the need to be the light of my family and the community as well. On the other hand, I take the matters of religion seriously and often take time to nourish my soul with religious values. However, I find it important to read widely the different religions particularly Christianity, Buddhism, Islam, and Judaism. Whereas religion provides a moral compass, I find it important to have a wide encompassing understanding and not just get fixated on one religion. Having taken a ISFJ Personality a while back, I came to understand that most of the challenges impeding my success could actually be lying within me. My altruistic personality has made it difficult to balance between helping others and managing my personal life. At the moment, I am required to put more focus on my studies to secure a bright future. However, I am intrinsically altruistic and like helping other people. For instance, I spend a significant amount of time helping my friends who are behind me in class. Additionally, I share the little financial assistance I get from my parents with the less privileged at the expense of my comfort at school. Another impeding challenge is financial constraints. Presently, I need adequate resources to study and further my studies after college at a time when I am not earning any money. I may not be able to utilize any emerging opportunities because of lack of funds. Possible future challenges include overwhelming responsibilities, as I become a global citizen. As I seek to become a person of influence, it is worth considering that more responsibilities will come along the way. For instance, I expect to undertake a Masters and a Ph.D. later on perhaps in pursuit of my perfectionism nature. This will arguably put a scholarly responsibility on my

The Pocatello Prison Siting Story Essay Example | Topics and Well Written Essays - 1250 words - 1

The Pocatello Prison Siting Story - Essay Example There are certain challenges attached to building a new prison. While there are economic issues to consider, there are political complications that also may cause hindrance in selecting an area as a potential site for a prison. One major problem that has taken severe shape in the United States is overcrowding in state’s prisons. That excessive number of prisoners incarcerated every year is reflected in the fact that although America consists of only 5 percent of the global population, the country’s total number of prisoners is about 25 percent of prisoners around the world (The Challenges of â€Å"realignment†, 2012). This results in huge demand for building more prisons which leads to greedy bargaining of prison-guards union. Therefore, it is not surprising that state prisons have been exerting an enormous pressure on the state budget. Moreover, growing number of prisons in rural areas or small towns has also become a matter of humanitarian concern. Since most prisons in the United States are overcrowded, heath issues have taken a serious form. However, misery of the prisoners is always a subtle issue for the mainstream population in America as majority of state prisons is situated in remote locations from cities, often in deserts area inland which are dusty. Even till a few years back, one acute problem occurred in the manner that double the number of prisoners were housed in a prison than is actually permitted, especially in the city of California. To deal with this crisis, in 2011 the U.S. Supreme Court ruled that prisons should hold only that number of prisoners which will allow to sufficiently maintain humane conditions (The Challenges of â€Å"realignment†, 2012). The case study of the siting of the Pocatello Prison is one example that reflects the many ramifications (both political and rational) that arose from the decision of building a new women’s prison by the state of Idaho. For many

College Transfer Academic Personal Statement Example | Topics and Well Written Essays - 500 words

College Transfer Academic - Personal Statement Example arger diversity culture with more ideas and innovative resource inputs; and (3) the prospects of bringing my unique interdisciplinary inspiration to University of California. The genuine interest in the fields of Microbiology developed in childhood while living with my grandmother. In poor health, I remember my old grandma who had to ride her bicycle to take me to see a doctor every day. The persistent routine caught the hypertension syndrome because of the tiredness. This provided the impetus and determination to study medicine and biology. In high school, I became more and more interested in biology and was selected into a Biology Olympiad Team of the school to compete for the National Biology Olympiad as a representative of the school. Despite my inability to gain any national prize due to my naivety and lack of training, I was unnecessarily clumsy at doing experiment. During my freshman year, I became a laboratory researcher for one of the course’s instructors, Dr. Lee. I assisted in the laboratory doing experiments on microbial ecology to explain the global latitudinal diversity gradient phenomenon. The experiment itself was simple, determining heterozygosity of E. coli in different temperatures. However, the wealth of experience gain and the value of internship were realized in terms of the following: First, the microbiology experiment helped me to improve my laboratory skills initially gained from high school through governance and time management. Since I am in charge of the whole experiment and I am in charge of my schedule, I was able to creatively manage time and control the required variables for the indicated experiment. Thirdly, I realized that I am good at an interdisciplinary approach for the reason that was encouraged to explore diverse possibilities through experimentation in the laboratory and come up with interesting experiments I like, such as creating microbial paintings on culture dishes, among others. The lab experience encourages

Oil Essay Example | Topics and Well Written Essays - 750 words

Oil - Essay Example Oil is the world’s biggest industry. It has often been referred to as the â€Å"black gold† and the devils excrement. Oil is found in the world’s most democratic and well governed countries such as Norway and Canada and also in some of the most autocratic nations such as Saudi Arabia and Nigeria (Roberts, 2004). In countries like Ghana and Nigeria, oil has become a curse. When oil was being mined in Ghana, the local people hoped for a better living standard and an improved sanitation. Everyone in Ghana was very excited and waited anxiously for the mining of oil for the first time in the country. They hoped that Ghana would be able to break the â€Å"curse† that had been associated with the mineral. This event only saw a few getting richer and the poor getting poorer. The same problem faced its neighbor Nigeria which is the largest crude producer in the continent. There was such a big gap between the rich and the poor because of corruption in the oil industry in Nigeria (Roberts, 2004). Oil on the other hand has had a positive influence to all the countries that have mined it. Despite all the negative impacts of oil, countries have been able to develop and upgrade their infrastructure. Third world countries have been able to export their oil to developed countries and have been able to use this to put up infrastructure like roads, schools and even hospitals. Oil has been referred to as ‘power’ in terms of its influence in political dominance and control. Oil is needed in order to grow food, put up infrastructure, manufacture food and transports them to the market and to advance technology. However, it lubricates both national and international politics. The following are some of the reasons that make oil such a powerful political force in the world today. We need oil every day in order to survive. Oil is universal and it is cheaply available, we do have other sources of energy such as electricity but there has not been any other

Primary Source Analysis Essay Example | Topics and Well Written Essays - 1250 words

Primary Source Analysis - Essay Example It is further claimed that their pride and the number is responsible for their party disputes. These conflicts, however, were beneficial because they led to the introduction of schools and formation of laws. That is actually why Bridge Town, the Capital of Barbados, became a Seminary of Jews. This essay seeks to analyze Document 1 Chapter 6, showing how the Jews historical injustices have affected they way they are treated by other communities many years after. The petitioners presented their plea to the Majesty, claiming that their misfortunes and collapse of trade in the island should be addressed, though their argument seems farfetched; it is hard to believe that all their trouble is caused by the Jews. Although the Jews have a long history including the common Oath taken on the five books of Moses, there seems to be injustices resulting from this history especially when their traditional Oaths are used in courts as evidence. In other words, the Oaths that were taken in those days are long gone and should not be considered in courts. Essentially, it is foolhardy to factor in the history of Jews when deciding their cases in courts. In conclusion, some of the issues raised by the petitioners, especially incriminating the Jews based on their history have some basis and should be addressed.1 Account of the Destruction of the Speightstown Synagogue in Barbados, 1739 This letter was written by Barbadian planters to the Governor Burnet on August 1, 1793. The letter is a funny recount of a hideous man by the name of Burnet, who claimed to be the son of the late Governor Burnet. This part analyzes Document 2, showing how the Jews are treated with contempt because of their unbecoming behavior. This man complained of head ache when he was attending a young Jews wedding. Thereafter, Lopus welcomed him in his house for first aid, an offer he accepted. However, Lopus turned up with his men and manhandled him and charged him with robbery. This incident puzzled the so calle d Burnet so much. The situation worsened when a mob from Speightstown turned up against him in an uproar, suing and forcing him to pay several counts of damages. Consequently, the Leeward people were extremely pissed off that they decided to drive the Jews out of the town and destroyed their Synagogue. In a rejoinder, the Jews congregated at the Bridgetowm and resolved to use their wealth to protect their men in the Island. It seems true that the young man, who was punished, was an imposter. However, the magnitude of this punishment revealed some deep-rooted rivalry between the resident of this Island and the Jews. There seems to be an entrenched hatred for the Jews, which originated from historical injustices, which allowed them to accumulate a lot of wealth. The mob took advantage of this incident to vent their anger against the Jews. In an attempt to resolve the matter, the court decided to swear the Jews by their long Oath. However, I find this swearing unfounded and unnecessary because it may not force the Jews to reveal the wrong that they have committed. The swearing has the words ‘I swear to speak the whole truth’ is meaningless as the Jews will not be cowed down by these words. If they have resolved to fight for their justice, they will still ignore those swearing and hence; they will not reveal any information that will make them lose in the case.2 III. The â€Å"Confession Made by Cyrus†

Oil Essay Example | Topics and Well Written Essays - 750 words

Oil - Essay Example Oil is the world’s biggest industry. It has often been referred to as the â€Å"black gold† and the devils excrement. Oil is found in the world’s most democratic and well governed countries such as Norway and Canada and also in some of the most autocratic nations such as Saudi Arabia and Nigeria (Roberts, 2004). In countries like Ghana and Nigeria, oil has become a curse. When oil was being mined in Ghana, the local people hoped for a better living standard and an improved sanitation. Everyone in Ghana was very excited and waited anxiously for the mining of oil for the first time in the country. They hoped that Ghana would be able to break the â€Å"curse† that had been associated with the mineral. This event only saw a few getting richer and the poor getting poorer. The same problem faced its neighbor Nigeria which is the largest crude producer in the continent. There was such a big gap between the rich and the poor because of corruption in the oil industry in Nigeria (Roberts, 2004). Oil on the other hand has had a positive influence to all the countries that have mined it. Despite all the negative impacts of oil, countries have been able to develop and upgrade their infrastructure. Third world countries have been able to export their oil to developed countries and have been able to use this to put up infrastructure like roads, schools and even hospitals. Oil has been referred to as ‘power’ in terms of its influence in political dominance and control. Oil is needed in order to grow food, put up infrastructure, manufacture food and transports them to the market and to advance technology. However, it lubricates both national and international politics. The following are some of the reasons that make oil such a powerful political force in the world today. We need oil every day in order to survive. Oil is universal and it is cheaply available, we do have other sources of energy such as electricity but there has not been any other

Network design Essay Example | Topics and Well Written Essays - 1250 words

Network design - Essay Example It has shown excellent performance in providing temporary storage spaces and delivering for the clients, which has resulted in an expansion in the business. A server based network is suggested for the company employing the Windows Small Business Server 2008 to cater for the growing clientele as well as efficient business administration. These aspects include handling of the orders, transportation/delivery schedule management, storage capacity management at the warehouses, allocations of the duty shifts for the operators etc. Warehouses are referred to as WH-A,WH-B and WH-C in this essay. Each is to be provided with twenty Dell PCs and two 28-port managed switches to implement a star-hub topology. A wired LAN is suggested for the server-based network. CISCO is chosen for hardware components. NETWORK DESIGN Allen3 SERVER CONSIDERATIONS Domain Name The first step is to register a unique domain name for the business to host it online.The suggested name is ‘slcorp’ for Ã¢â‚¬Ë œStorage and Logistics Corporation’. The domain name is then hosted onto the web with the help of Windows Small Business Server 2008. Windows Small Business Server 2008 Windows SBS 2008 is selected because it offers a range of necessary servers for the expanding SLC Corp. businesses like file transfer servers, application servers, mail servers, fax servers,database servers,domain servers for WH-A.WH-B and WH-C,web servers etc. Windows SBS 2008 also offers end terminal services to administrator at the HQ so to ensure network data security and restricts accessibility of network data to the administrator only.It also provides space for back-up data in case of any eventuality by using redundancy systems. Server Disk Space A 1 GB disk space is recommended for the SLC Corp main server located at the HQ,Surrey. It will provides space for back-up data in case of any eventuality by using redundancy systems, along with providing the necessary partitioning of the network data from the u ser and application data. NETWORK TOPOLOGY USED The HQ at Surrey is to control and manage operations in the three warehouses WH-A,WH-B and WH-C ,which are at different locations in Greater London. Each warehouse has NETWORK DESIGN Allen4 sub sections namely: Delivery and Storage. Hence 20 PCs are installed in each warehouse;10 per section, to maintain the log and record information about type of goods stored, quantity, time for which they are stored, delivery date, delivery venue, specification of the van and the driving staff, maintenance of the employee accounts, etc. A star-hub topology is to be used within the warehouses employing two 28-port managed switches for each of WH-A,WH-B and WH-C. The CISCO 500 Series 28-port switch is selected to reduce the number of hops to the main server, to enhance the performance of the network, to provide a single interface for all client systems and for a better provision of firewall and DSL/T1 connectivity. Two 28-port switches at each of WH-A /WH-B/ WH-C will be sufficient for a network of 56 ports, out of which 20 ports will be linked up to the 20 installed PCs, leaving the unused ones for future or other applications. A managed type of 28-port switch is used, as it allows the administration the freedom to assign IP addresses for each PC in the warehouse, while automatically performing the function of routing table maintenance, system , overload management, internal /external problem specification ,alarm generation in case of security

Aviva life insurance Essay Example for Free

Aviva life insurance Essay AVIVA life insurance entered in 2002 and deployed Talisma e-CRM suite. AVIVA got the success by recognizing the potential customers and bringing out products and services tailored to the customer requirements. Also e-CRM developed multistep marketing campaign and superior services across multiple channels. With this CRM project the company aims to achieve the organized data base system, superior service standards, quick access to customers, upgrading offers to customers, integrating the efforts of insurance agents and officials and ultimately to obtain customer satisfaction. The implementation of Talisma e-CRM has helped them to share real-time customer information across different customer-facing departments across locations. This has helped departments track customer details and respond to queries at short notice. Aviva has made its mark in the Indian insurance industry in just two years. It has no doubt been aided in this by the deployment of Talismas e-CRM suite that has helped it launch new products and services to differentiate itself from competitors. eCRM practice in GP to provide Customer service: Grameenphone leads the market with nearly 20 million subscribers. Mobile phone services are an important contributor to the cash-strapped nation’s economy. This company is trying to provide the quality customer service to its customers . GrameenPhone try to give the best customer services to retain the present customer and attract the potential customer To give the service as fast as possible eCRM is designed such a way that customer manager can provide the service in a fastest way. They use ORACLE Siebel customer relationship management. Each and every customer has their unique ID and password to logging in the software. Here they give a clear idea of how customers get service and how their problem is solved by using eCRM tools. After logging to the software the customer manager need to put the customer number and then he has to click on GO button than he can see all the basic information of the customer. Here name, address, connection name, whether this customer is prepaid or post paid everything will be present there. ECRM is the software which helps to keep all data of the customers. It is not record the customer data it helps to give the service appropriately. Ithelped GrameenPhone to give higher level of satisfaction in much way such as: It helps to retain customer by giving satisfactory service It also increase the customer loyalty cause customer are satisfied with the service Evaluation of Customer profitability by reducing the cost of the service. It also reduced cost It helps to acquire new customers It helps to grow profitable customer relationships It help to retain profitable customers It reduces customers’ call handling time GP can keep appropriate record of every call It also help to Grameen Phone to reduce customer dissatisfaction

The reasons companies create and maintain accounting systems

The reasons companies create and maintain accounting systems Running a business successfully requires the business owner many skills. One of the necessary skills is the knowledge about the accounting system. The accounting always plays an important role in the financial management of business. Many different accounting aspects affect the business success, so the more the business owners acknowledge the accounting systems, the more chances they get to succeed. There is an old saying in business, you cannot manage what you cannot measure. Therefore, without the accounting system, the business owners cannot find out the most suitable way to run their businesses as successfully as they expect. Without the accounting system, the business owners cannot know the business is really making a profit or a loss. Also, they cannot predict cash flow shortages, and worst of all, they cannot accurately keep track of those slow paying customers. The accounting systems bring many benefits to the business management:: accurate reporting of business transactions, easy access to financial statements, up to date reports in accounting pay and fee, excellent management tool, and minimize problems with IRS and other tax authorities The basic structures of assets, liabilities, and stockholders equity Assets Assets are something valuable that an entity owns, benefits from, or has use of, in generating income; especially that which could be converted to cash. Assets are recorded in the balance sheet. From the accounting perspective, assets are divided into the following categories: current assets (cash, account receivable, and other liquid items), long-term assets (real estate, plant, equipment), prepaid and deferred assets (expenditures for future costs, such as insurance, rent, interest), and intangible assets (trademarks, patents, copyrights, goodwill). Liabilities Liabilities are obligations that legally bind an individual or company to settle a debt for the future payment of assets or the future performance of services that result from past transactions. Liabilities are recorded in the balance sheet. There are two perspectives of liabilities: Current liabilities: expected to be satisfied within one year or the normal operating cycle, whichever is longer Long-term liabilities: due beyond one year or beyond the normal operating cycle. Stockholders equity Stockholders equity represents the claims by the owners of a business to the assets of the business. Stockholders equity is residual equity that remains after deducting liabilities from assets. Stockholders equity could be paid in capital, donated capital or retained earnings ( not yet paid out by the company). Relationships of assets, liabilities, stockholders equity Assets = Liabilities + Stockholders equity The above formula describes the relationships of three major parts of accounting. Total of liabilities and stockholders equity is assets. The four basic financial statements Income statement The income statement reports the success or failure of the companys operations for a period of time. Financial users are interested in net income because it provides useful information for predicting future net income. Investors buy and sell stock based on their beliefs about the companys future performance. Creditors also use income statement to predict future earnings. The net income equals to the revenues subtract the expenses: Net income = Revenues Expenses. In addition, amounts received from issuing stock are not revenues, and amounts paid out as dividends are not expenses. Retain earnings statement The retain earnings statement shows the amounts and causes of changes in retain earnings during the period. The time period is the same with the period of income statement. The first line in retain earnings statement is the beginning retain earnings amount, then the company adds net income and subtracts dividends to have the retain earnings at the end of period. Balance sheet The balance sheet reports assets and claims of assets (liabilities and stockholders equity). According to the basic accounting equation: Assets = Liabilities + Stockholders equity Assets must balance with the claims of assets. Statement of cash flows This statement provides the financial information about the cash receipt and cash payments of a business for a specific period of time. It reports the cash effects of a companys operating, investing, and financing activities to help financial users. The financial users are interested in the statement of cash flows because they want to know what is happening to a companys most important resources. The difference between net income and cash flow statements Many things that affect the cash flow of a business are not directly related to its income statement. For example, a company buys a new truck; the cash outlay affects the cash flow statement, but the truck is considered as an asset in the balance sheet. It will start to hit the income statement in small pieces when the company depreciates it. Moreover, the income statement is updated with any sales made or revenues earned as soon as the deal is done, and payments for such sales may be actually received much later. Therefore, though the income statement shows profits and the entrepreneur has made money, it is not yet available as cash flow and cannot be spent. Closing statement At the end of accounting period, the balances is temporary accounts are transferred to an income statement and retain earnings statement, thereby resetting the balance of the temporary accounts to zero to begin the next accounting period. Accountants close temporary accounts to permanent accounts because permanent accounts (assets, liabilities, and the owners capital account) always the starting balance in the subsequent accounting period. When an accountant closes an account, the account balance returns to zero. Starting with zero balances in the temporary accounts each year makes it easier to track revenues, expenses and to compare from one year to the next.

The Beet Queen :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Louise Erdrich, the author of The Beet Queen, is the oldest of seven children. Erdrich, was born in Little Falls, Minnesota, on June 7, 1954. The daughter of a French Ojibwe mother and German American father, Erdrich is a member of the Turtle Mountain Band of Chippewa. Erdrich's large extended family lived nearby, affecting her writing life from an early age. Her father introduced Louise to William Shakespeare's plays and encouraged Louise and her sisters to write their own stories. Erdrich attended college at Dartmouth and John Hopkins before marrying author and anthropologist Michael Dorris. When she married Dorris, he had three adopted children and later the couple had three more children of their own. When the two separated in 1995, Erdrich moved six blocks down the street in order to share custody of their children. On March 29, 1997 Dorris committed suicide. Erdrich now lives in Minneapolis, MN with her three children.   Ã‚  Ã‚  Ã‚  Ã‚  On a spring morning in 1932, Mary age eleven and Karl Adare age fourteen arrive in Argus, North Dakota. Having parted and going separate ways Mary having gone to live with her aunt, while Karl goes on to explore and live on the wilder side. These children were orphaned in a strange way; their mother took off with an airplane stuntman. Haunted by disturbing images of her mother, Mary seeks refuge and stays with her mother's sister Fritzie, which with her husband Pete, run a butcher shop. This begins the forty-year saga of abandonment and unstinting love.   Ã‚  Ã‚  Ã‚  Ã‚   The novel, The Beet Queen, deals with the elements involved to create plot movement. First off is exposition, since every chapter in The Beet Queen is narrated by a different character in the book it tells the story of each character in first person and in great detail chapter by chapter. It tells you the story from their point of view. It is very effective it allows you to be in their mind thinking along with them seeing what they are going through and feeling. At the conclusion of each chapter you want to keep reading to see what will happen to a specific character when it is there turn to narrate again. One event in The Beet Queen is when Sita is put into a psycho ward because she pretended to lose her voice, and ever since then her neighbors and everyone she came in contact with would have to read her lips.

Definitions of events management Essay

Events management can be said to have emerged from the increasing commercialisation of popular celebrations, from big affairs such as concerts to small and private gatherings. Bowdin, et al. explained that in certain historical aspects, the increasing importance of events were noted because of the benefits they bring as enumerated through its purpose and objectives. An example noted by the authors were the emergence of the industry as encouraged by political and religious reasons; this happened in the United Kingdom where exhibitions became a popular event that it needed to be sustained. The approach to the sustainability of events, especially as this would lead to the formation of an industry, would then become integral to the management requirements of this practice. Across the world, the management of events would become a more formal approach in organizing festivals and other festivities. Bowdin, et al. therefore presented the following definition of events as follows (14): â€Å"[†¦] anything which happens; result; any incidence or occurrence esp (sic) a memorable one; contingency or possibility of occurrence; an item in a programme (of sports, etc.); A type of horseriding competition, often held over three days (three-day event) consisting of three sections ie dressage, cross country riding and show jumping; fortune or fate (obs); an organized activity at a particular venue, eg. for sales promotion or fundraising. † Based on these definitions, the events that fall under event management are applicable in all aspects. Basically, the last definitiion, â€Å"an organized activity at a particular venue, eg. for sales promotion or fundraising† (14) can be said to already encompass what an event is. However, it should be also noted that the fundamentals of events management also refers to the uniqueness of the event, hence, it is memorable. At the same time, an event may have many sub-events such as â€Å"items†. Last but not the least, as based on the cited definition, an event also includes contingency or possibility of occurrence. This therefore brings up the aspect of events management in which case it is not just about ensuring that the event takes place, but also the management formalises the event in a sense that it is defined by a specific strategy. As previously mentioned, an event in the events management context becomes a project; in this case, the aspects of project management is applied. It is initially important to define what a project is, and according to Bowdin, et al, (267), an event as a project â€Å"produces an asset [†¦] the asset is the ultimate deliverable of the project. The management is the planning, the organizing, leading, and controlling of the project†. Hence, based on these, Bowdin, et al. presented the definition of event management in the following (267): â€Å"The project management of events concentrates on the management process to create the event, not just what happens at the event [†¦] (it) is called the ‘overlay’ as it integrates all the tasks of management. Event management is made up of a number of management areas including planning, leading, marketing, design, control and budgeting, risk management, logistics, staging and evaluation. Each of these areas continuously affect each other over the event life cycle†. Shone and Parry, furthermore, mentioned that in order for an event to be managed in a similar context, the event has to be â€Å"special†; based on this, the authors presented the following pointing out the definitions of events that are managed: †¢ Leisure events (leisure, sport recreation) †¢ Personal events (weddings, birthdays, anniversaries) †¢ organisational events (commercial, political, charitable, sales) †¢ cultural (ceremonial, sacred, heritage, art, folklore) The Events Management Concept and Practice Event management is therefore a discipline and a practice. There are many concepts and aspects of event management that needs to be considered especially among those who specialise in certain components of the practice. One of the common perceptions of event management is its dimension as a coordinating activities. Silvers (28) mentioned that in event coordination, the coordinators visualise, organise and synchronise the different elements of an event. In addition, in event coordination, the coordinator also identifies the purpose, scope and the program of the event by means of identifying its intent, extent, and content. Another important point raised by Silvers (28) is that, in agreement with the past discussions on the nature of event management as similar or related to project management, the author also further mentioned the processes involved both in the coordination and the management of events. These aspects, for instance, is through the discussion on the Project Scope (28-29): †¢ Identifying the needs and requirements of the event including the definition of its purpose and the expected outcomes †¢ the description of the product as spelled out by the type of event †¢ product analysis or the identification of the components of the product †¢ the feasibility of the product as based on the analysis of the resources From these, the event becomes more definite through the design of a Work Breakdown Structure and Activity Schedule (29). Another important approach in event management can be considered in the perceptions of the customers, competition and the sponsors. Silvers discussed the aspect of the consumers and the competition. According to the author, the customers make up the â€Å"marketing realm† of the event (30). Hence, it is important to identify a target segment because this helps in the design of the event, from its scope to its marketing to its implementation. Silvers also discussed the competition; for cases such as bars and clubs, any weekend night poses a great amount of competition for any establishment holding an event that night. As the author stressed, it is significant that the bar or club is aware what kind of other events that will take place in another establishment. It is therefore in the strategy of the club or bar owner, along with its hired events specialist, to determine how to best approach competition.

Book Review Imperial Germany

Date: April 18, 2012 Subject: Book Review The book â€Å"Imperial Germany 1871-1918† by Volker R. Berghahn has the under title Economy, Society, Culture and Politics and was first published in 1994 by Berghahn books. The used edition is the revised and expanded edition published in 2005 and summarizes the events in the ‘Kaiserreich’ (1871-1918). Furthermore, the book has 388 pages and is divided in five parts which are Economy, Society, Culture, the Realm of Politics, and World War I. Each part has numerous under parts giving the reader detailed information about each part.In addition, the author did tremendous research on the German Empire, founded by Otto von Bismarck in 1871 and lasting until the end of World War I, to clarify the broader outlines of the development between 1871 and 1918 and to explain why Germany went to war in 1914 and lost that conflict four years later. Volker Berghahn, born 15 February 1938 in Berlin, studied jurisprudence at the Universit y of Gottingen in the first place and then history and politics at the University of North Carolina.He taught in England and Germany before coming to Brown University in 1988 and to Columbia ten years later since then, he is Seth Low Professor of History at Columbia University. Moreover, he has published widely on modern German history and European-American relations. The book â€Å"Imperial Germany† is a comprehensive history of Germany and is thematically organized to provide data and information about major developments and the Bismarckian and Wilhelmine eras. The author expresses his theses and opinions in this book.Firstly, Berghahn? s position regarding the debates over the Deutschen Sonderweg is balanced and his main view about the German population is that it was characterized by pluralization and polarization. In particular, the society became more pluralistic after 1871 demonstrated by a more colorful and dynamic Kaiserreich. Berghahn demonstrated this richness and diverseness of the German population by looking at German? s society and culture. Polarization also played a main role in the Imperial Germany. In Berghahn? opinion, polarization is connected with another controversial which is whether or not the Kaissereich was in a deep crisis before World War I. His first evidence is that the economy was not in a good shape (tax conflicts, armament expenditures) followed by evidences such as that the society had difficulties to integrate industrial workers and minorities, the cultural view was pessimistic and the political realm came in a stage of stagnation. He also argues that the Kaissereich is a class society and analyzes who classes/groups/people are the â€Å"losers† of the society development.Furthermore, he points out the impact of gender, minorities, generations and religion but makes clear that these are only under topics of analyzing Germany. Moreover, the author was driven by his interest in major related issue in the Kaiserrei ch. The issue is that he wants to explain why Germany ended up in World War I. His thesis is that the catastrophe was triggered by Vienna? s and Berlin? s decision makers. Berghahn does a pretty good job in backing up his theses. The reason is that he uses other historians? opinions to support the written. For example, in the 1st part, ?Economy`, (Page 13) he writes that the economy experienced an upswing that lasted until 1913 and backs up this statement by providing a footnote which can be find at the end of the book. In addition, he provides the reader with tables to support his data and information. The tables are good because they make it easier to understand the data and summarize the written perfectly. Additionally, he cites other people who are mainly historians as well and have published famous and generally accepted writings such as M. Kaplan, The Jewish Feminist Movement in Germany.Moreover, Berghahn also refers to researches by mention them after his thesis or/and statem ent. Another notable characteristic of Berghahn? s book is that he mentions counter theses. By mention them; the reader gets to know the different historical views and what diverse and numerous opinions historians have about the development of Germany (1871-1914). Additionally, to support his theses, Berghahn confutes counter theses by giving data, information and arguments which show that the other historians? theses are wrong. In other words, Berghahn uses other (â€Å"wrong†) theses to support his theses.The author also uses counter theses to introduce a new theme and to make the reader think about the argument more deeply. In addition, he uses a research and/or historian thesis which is from the past or only the beginning of a thesis to further develop his thesis up on the other thesis. Furthermore, Berghahn sometimes writes what a specific historian thinks about a topic without commenting it. In comparison to the other books? authors we have read so far, the author of th e book â€Å"Imperial Germany; Economy, Society, Culture and Politics† writes differently. Firstly, he states his wn opinions and theses, whereas the other authors mainly provide information. Additionally, Berghahn provides a lot of tables at the end of the book as compared to no tables in the previous books. In contrast to some use of footnotes (other writers? publications) in previous books, in Berghahn? s book, you find footnotes everywhere and the book has 32 pages only for footnotes. Additionally, Berghahn writes not chronologically like Blackbourn for example, he divides the part thematically. In conclusion, on one hand, the book was informative and I like that Berghahn mentions other historians opinions as well.In addition, the use of tables makes it easier to understand the data and he handles counter theses well. On the other hand, the book was hard to read and protracted because his sentences are not straight forward and clear and he uses a lot of numbers in his wri tings making it hard to follow. Additionally, I don? t like how the book is organized (thematically) because for me, I prefer reading of all the developments happened in one time period. However, it shouldn? t be forgotten that the book is a very useful source and provides the reader with tones of information about the developments in the ? Kaiserreich`.

Technological Advancement of the 19th Century

The end of the nineteenth century brought about a huge change in the way the United States worked as a nation, making the United States the world’s most productive nation. The nation as a whole was advancing rapidly and new inventions were bringing about new ways of life. Due to the invention railroads and efficient machinery, there was a rise in big businesses which were looking to expand as much as possible. Initially, nearing the end of the nineteenth century, railroads covered majority of the United States.Railroads calmed the tension of transporting goods and materials, helping further the production of goods. The invention of railroads was the seed that helped big businesses grow. The making of railroads efficiently helped move large, bulk items that contributed to further drop the cost of transporting goods to the national market. During this time, Cornelius Vanderbilt, a railroad magnate gained great power and fortunes from uniting smaller rail lines into national corp orations.The invention of railroads itself sparked the railroad industry and helped to lower transportation prices in an already suppressed economy. Likewise, the invention of railroads not only promoted goods but it also promoted the steel industry. With railroads being constructed hastily, the steel industry and hit a big boom and almost became a major industry. The steel business was managed by a man named Andrew Carnegie and this big boom in the industry made the steel business flourish which made Carnegie rich.Times changing with the invention of the railroad and people looking for work gave businesses the advantage to expand and rise. Carnegie bought up all the iron mines and took on coal as a partner for his industry to lead in the steel industry. He produced steel cheaply and lowered his prices, which allowed him buy out any other steel company which made his company expand and be dominant in the steel industry, thus monopolizing the industry in a process known as vertical i ntegration.Furthermore, with the combination of proficient machinery and continental railroads, they both helped to form not only fast transportation and better consumer products but it also helped to build a nation. The United States was becoming an urban nation by the end of the 19th century. Railroads supplied cities and towns with food, fuel, building materials, and access to markets. Railroads even helped shape the physical growth of cities and towns. Railroads also attracted many tourists to the United States and helped provide many cities with imported goods.In summation, in response to the Industrial Age, the United States changed and adapted in numerous ways. Machinery and industrialization helped stimulate the United States economy, furthered urban expansion and helped the United States grow into the business world it is today. The United States was and still is advancing and leading the world as the most productive nation, making the Industrial Age one of the biggest impa cts in American history. As a last thought, who would have thought that a nation could be built from just a simple railroad built from steel?

Piano Transcription in the 19th century Europe Essay

Piano Transcription in the 19th century Europe - Essay Example One day, when I studied Beethoven's several symphonies in my high school music textbook, I thought that the author made several mistakes in his book. The most prominent mistake he made was the "key" in the symphony. He said Beethoven's 5th symphony (1st mvt) was in key of C minor, which was not exactly same key I played before. At that time, I was very confused with what the author thought and my piano version of Beethoven. However, many scholars/ musicologists have discussed that piano transcription gave a sense of original master works to amateurs, children and female players at their private home since the nineteenth century. Comparing to the previous century, the nineteenth century Europe was the place where piano music developed actively, for examples, music publications including piano transcription/reduction, music lessons, and piano productions. In the late eighteenth century, particularly, piano became more affordable price for middle (working class) so that they could have more opportunities to familiar with masterwork in their home. Following this trend, they also spent money on getting two hands, four hands or two pianos transcription of masters' orchestral, choral and opera to perform. Since they could have know music the upper class members only enjoyed in the eighteenth century through the piano transcriptions/ reduction, scholars have seen only advantages of them. Of course, it seems go od but through my childhood experience, I have a totally different view of piano transcription/reductions. Myself as a professional pianist and musicologist now, I will argue that classical music authenticity (originality) was misrepresented by piano transcriptions whose main consumers were the middle-class in nineteenth century Europe in this thesis. ************************************************************** 2. [HISTORY of 19th century Europe] i.e, who was the member of middle class The industrialization was emerged in the nineteenth century, and it particularly influenced on growth of sheet music. Jon W. Finson says, "Rotary steam presses could print much more music than had presses had, and improved transportation could speed the greater supplies of printed music to a wider audience." Hand written sheet music could not support music consumer in Europe so that rotary stream was a breakthrough to spread out to every corners of Europe. Remember that there were no radios, recording machine or TV in the nineteenth century. The only access to music was going to the concert halls, which require high price tickets. Moreover, only most major cities offered public concerts so that people in small town did not have chance to have musical life. Similar to the past, concert halls in modern life also costs lots of money; however, we do not have any problems to enjoy music in terms of the development of technologies such as radios, musical websites, and TV. Even some concert halls provide people to

Dada and Surrealism Art Essay Example | Topics and Well Written Essays - 2250 words

Dada and Surrealism Art - Essay Example The essay "Dada and Surrealism Art" analyzes surrealism and dada art. Dadaists believed this modern world to be the cause of the war, and thus defied the practice of conformity through its anti-art. Where a canvas and paints were the usual media employed, scissors and scraps of paper were now being glued onto wood and everyday objects took on a new leash of life as the central subject of works. People were forced to look at everyday objects of simple use in a way that would transform the very basis of their existence. Art for the first time became informal, illogical and embraced the chaotic irrationality which was to become its trademark description. Fundamentally, it represented protest ‘against this world of mutual destruction’, and left a permanent mark on the world of art. Everywhere, boundaries were stretched beyond their limits and inevitably broken until recognition of the term ‘art’ as it once stood would never be thought of in the same way again. T he Dada movement paved the way for the later developing Surrealist movement; a lovechild, if you will, of the former and a way of ensuring that the boundaries could not be brought back into check by the modern traditional nationalists – however bleak this possibility might have seemed at the time. The Surrealist movement was based on the freeing of the imagination and the promotion of the ability to express and explore the self, as suggested by Freud’s subconscious mind. Dada sought to free mankind from the suffocating normalities forced upon him.

Code of the Street Essay Example | Topics and Well Written Essays - 750 words

Code of the Street - Essay Example As a result, mainstream institutions such as the law, are experienced and interpreted through a different lens. This essay will critically analyse and reflect upon Anderson's code for the purposes of determining both its validity and viability. The code of the street is defined as "a set of prescriptions and proscriptions, or informal rules of behavior organized around a desperate search for respect that governs public social relations, especially violence" (Anderson, 1999: 9). Within the code people operate under a "threat of vengeance" which acts as a shield to violent encounters (Anderson, 1999: 10). The code is "a set of informal rules governing interpersonal public behavior, particularly violence" in inner-city neighborhoods (Anderson, 1999: 33). It is residents' form of "law" or their "street justice" (Anderson, 1999: 10). The code thus is an alternative system to the middle-class norm. While it may be difficult for outsiders to evaluate the validity of the state due to lack of lived experience with street life, one can safely assert that Anderson's analysis rings true insofar as it appears to stem from the very nature of social systems' rules and regulations. Any social setting is governed by a set of rules which mu st be strictly followed should one wish to negotiate his/her way through the system in question and interact with members therein. The street, according to Anderson, is no different. Proceeding from the above stated, it is necessary to point out that in any social setting, self-esteem is important, as is its preservation. The street is no different. In inner-city communities, respect is key to one's self-concept and as such, the code prescribes "the proper way to respond if challenged" (Anderson, 1999: 33). On the street, one's reputation is highly valued and important to his self-identity. To maintain reputation, there is a constant "threat of violence" against those who may attempt to trample another's standing in the community (Anderson, 1999: 15). Anderson argues that the code regulates violence on the street as it offers approved justifications for those desiring to aggress against another. Whether or not you engage in violence, you are aware of the penalty if there is a rule violation (Anderson, 1999). The code thus is one's defense on the street. The code "provides a framework for negotiating respect" and is a "practical" mechanism for surviving on the str eet (Anderson, 1999: 134). Respect is a powerful commodity on the streets of inner-city America and is "a form of social capital " Anderson (1999: 66) Respect is premised on "being treated right" and given deference (Anderson, 1999: 33). Respect is external and must be demonstrated and seen. On the street, young Black males must constantly prove themselves often using physical violence. Once you have established yourself, respect acts like shield of protection. To maintain respect, one must have a hardened image and appear unbreakable. While life off the street emphasises respect and self-esteem, it does not prescribe violence as a means of attaining and later preserving it. In other words, societal culture and street culture have different perceptions of the meaning of respect and its determinants, despite their both outlining and highlighting its importance. Just as is the case with society in general, street society is not homogenous but comprised of different groups, cultures and

Criminal Justice Authority Essay Example | Topics and Well Written Essays - 1500 words

Criminal Justice Authority - Essay Example Individuals ought to obey the law and ensure that they do not go against the rules set by the state. Criminal justice authority needs to conform to the provisions of the law before administering the law (Government of Alberta, 2011). Impunity in the practice of duties should be shunned for it causes mistrust amongst the citizens. There is a need to have a procedure of carrying out activities which offer protection to the citizens from the criminals. The civilian oversight committees play a very pertinent role of balancing the powers of the criminal justice authority (Terrill, 2009). Despite the fact that the criminals are evil doers, they need to be protected from the coercion of rough law enforcers. Discretionary authority can create opportunistic moments whereby coercion of criminals or suspects is upheld (Bruce, 2002). Introduction Criminal justice system practices act of upholding social control, mitigating and deterring crime. Criminal justice is used in sanctioning the individu als who go against the laws set by with rehabilitation efforts and criminal penalties. People accused of crime have protections against abuse of prosecution and investigatory powers. Law is a system of rules enforced through a number of societal institutions (Bruce, 2002). The law serves the purpose of maintaining order in the society by the provision of set of rules which govern the conduct. There is criminal and civil law used in the practice of law in society. Civil laws are the rules and regulations which control grievances and transactions between the citizens in a society while criminal law concerns dangerous actions to the society (Jernigan, 2007). In criminal law, prosecution is pursued by the state rather than individuals. Criminal law provides definitions for crime and possible prescriptions for sentences for the committing of the crime in question (Government of Alberta, 2011). Discretionary authority personnel Discretionary authority entails that there is open authority practice over the criminals. If this authority is not checked, it has its excesses because many people become victims of torture and harassing from the law enforcers. There is a need to have civilians who are non-aligned to forces as a check to the measures in the manner justice is delivered to the victims or criminals. It is not in orders to delivery justice by bending the law because it would spoil the image of the law (Bruce, 2002). The civilian oversight committee helps in affirming confidence to the police departments to the public. They are the check elements who represent the citizens in ensuring that the police follow the law in performing their duties (Terrill, 2009). Civilian oversight committee Civilian oversight committees play a great role in ensuring that the police are fully investigated in case they commit crime sin prevention of the same crime. The term oversight means an ongoing practice whereby each police is held accountable for his or her actions. The committee focuses on achieving accountability by division of power within the law enforcing organization for the purposes of close monitoring. This committee brings forth a democratic society which responds to the concerns of the majority (Government of Alberta, 2011). There is accountability between the oversight bodies and policing departments. The measures

Corporate & Business Law Essay Example | Topics and Well Written Essays - 1500 words

Corporate & Business Law - Essay Example The company laws also set standards required to be followed by the company and maintain their ethical behavior since ethical leadership is considered to be very essential for the appropriate operations of the company and its success (Miller & Jentz, 2009, pp.63-64). The present study focuses on how the law of England and Wales is made and how a company is incorporated with study on the evaluations of the incorporation of companies. The General Legal System in England and Wales (in the United Kingdom): England and Wales are two countries that form part of the United Kingdom. The primary laws prevalent in the nation include the legislative law, the common law, the European law, and the European Convention on Human Rights. The Parliament is in the primary charge of the legislative law. The legislature that is located in London has the responsibility and power to pass different laws in all the four countries that include England and Wales as well. The common law represents a common legal system prevalent in England and Wales. The European law is more superior to the UK law since UK is a part of the European Union. The human rights convention is responsible to look after the rights of individuals as dictated by the legal system (The Legal System of the United Kingdom, n.d.). ... Corporate and business laws have been found to be essential for any firm that tries to establish itself in the market or the industry. Moreover, when contractual issues are involved in a business, standardization proves to be essential (Mantysaari, 2009, p.11). The formation of the law in England and Wales: As it is already mentioned and learnt, the passing of laws in both the countries in the UK is the primary responsibility of the parliament that has the necessary and required power. In order to form the laws in England and Wales, at first the law needs to be proposed. The new law that is proposed is referred to as the bill that then needs to be accepted by the parliamentary houses. Once the parliament agrees to the bill and its purpose, the Queen needs to give her assent to the passing of the bill. Once that happens, the bill becomes ready to be treated as an Act by the parliament. The first reading of the law reflects a situation where the parliament learns that a new law is read y to be proposed. A second reading presents the discussion on the law by the members of the parliament. In the next step, a third reading is performed where debates and votes take place on the new proposed law. If majority of the votes are won, then the bill gets passed by the parliament and requires the assent of the Queen. If the Queen provides with her assent, then the bill becomes the Act and acts as the law for the nation, including the countries (Barrow, 2012). Considering the level of crimes and frauds occurring in businesses in the present state of globalization, laws associated with the business crimes have emerged to be significant to be formed and followed. Thus while national and international laws are

Categorical imperative Essay Example for Free

Categorical imperative Essay Immanuel Kant believed in utilitarianism, which is the moral philosophy that says we should act in such ways as to make the greatest number of people happy as possible. This is why he introduced the categorical imperative. As a moral law, it is a command that is unqualified and not dependent on any conditions or qualifications. In short, it tells us to act in such a way that we would want everyone else to act the same way. In the circumstance where I am considering stealing a book when no one is looking, how would I decide whether the act is immoral or not? By using Kant’s categorical imperative, I first have to generalize my action. I have to wonder what would happen if everyone in the world did what I was doing would it begin to contradict itself. If everyone in the world was to steal a book when no one is looking, then there would be no point in selling books in the first place since no one in the world is willing to make a purchase. The book tells us that for Kant, this result is enough to show that the intended action is immoral and irrational. On the other hand, if a certain scenario was to not contradict from generalization, you would then ask yourself if you are willing to live in a world where everyone did that particular act. For example, I see someone who is in dire need of help. The cost of helping this person is little to none, but I still find myself unwilling to help him. First, let’s generalize that situation. Imagine a world where everyone was unwilling to lend a hand when someone was in a situation of extreme need. That kind of world is actually imaginable, and it doesn’t contradict itself in anyway. However, when I ask the question, â€Å"Would I want to live in a world like that? † the answer will always be no. That would be a horrifying world to live in. I could be dying and in need for someone to call the ambulance and no one would stop and help. Therefore, through Kant’s way of reasoning and thinking, this action is also immoral. Utilitarianism focuses around making the majority happy. As a strong believer in utilitarianism, Kant introduced the imperative predicament which in short required an individual to act the way he or she would want everyone else in the world to act. Stealing a book is not something an individual would want everyone in the world to do. Which is why Kant would believe that it is immoral.

Supply Chain Human Rights in Clothing Retailers

Supply Chain Human Rights in Clothing Retailers EXECUTIVE SUMMARY The present report is about the Importance of upholding human standards of the workers both inside and outside their home countries in the large clothing retailers. Human rights still remain to be one of the most challenging issues all over the world because of international variations in politics, history, social and cultural differences. The implementation of human rights, however, does not go unexcused in any place of situation regardless of the circumstances. Upholding of human rights is very important and it is the fundamental right of every human being. This report specifically focused on the Clothing Retailers operating in the United Kingdom. These include: Nike, Gap, Levi Strauss and Marks and Spencer. The task of this report was to examine how these multinational firms uphold human rights in their operations all over the world. The report has found out that among other factors, globalisation also contributed to a great extent for international firms to violate human rights. In the 1980s, shaped by globalization, clothing retailers and brand manufacturers were forced to source their produce and manufactured goods from low-wage, economically less developed countries. These less developed countries were in most cases characterised by child labour, sexual harassment, and intolerable working conditions. Global awareness about inhuman conditions in working places drew together voices of numerous activists from all over the world to divert the trend. During the 1970s, various national and multinational organization, Non governmental organization and trade unions accused these clothing retailers companies for violating human rights. These multinational companies were specifically blamed for their failure to put into consideration the economic level of less developed countries in which they operated. This criticism led to establishment of voluntary labour codes by these companies in an effort to uphold their image. Most of these voluntary labour codes adopted principles in the International Labour Organization (ILO) Conventions. Among other things, this report examines the historical aspect of clothing retailers and the challenges involved in upholding human rights in their supply chain production. The report further examines the role played by these clothing retailers in upholding human rights in their operations all over the world. CHAPTER ONE: 1. BACKGROUND INFORMATION 1.1. Introduction Human rights or sometimes referred to as natural rights are free and fundamental liberties entitled to an individual without the interference from any government or group of people for whatever reasons. A persons civil liberties are protected by the constitutions that define them and the organizations that exist to promote them. Under any circumstances the implementation of human rights does not go unexcused in any place or situation. Every individual regardless of his/her social economic status deserves to be treated with dignity. But due to rapid economic development, multinational companies are becoming more susceptible to violating human rights because of increasing international competition, undistributed wealth, and weak national laws (Krage, 2007). The World Commission on the Social Dimension of Globalization (2004) in one of its reports indicated that the global economy is changing in many ways. These massive changes affect multinational investment, capital markets, technology and business, more specifically impacting companies, consumers, workers and governments. The report further concludes that globalization has led to interdependence in economic relations that has created more opportunities for the advancement in business, investment, finance, organization of global production, and also more social and political interaction between organizations and individual around the world (World Commission on the Social Dimension of Globalization, 2004). It is unfortunate that not all countries are developing with the same pace and outcomes. Some countries specifically the developing countries, cannot utilize these rapidly growing expansion to their advantages (Misol, 2006). For example, there are plenty of evidences that increasing g lobal competition puts workers human rights in jeopardy because company protection standards are lowered and an employees civil liberties are often denied (Christerson and Applelbaum, 1995; Hathcote and Nam, 1999). In the 1970s, considerable criticism was raised against multinational companies regarding their operations in less developed countries. Nongovernmental organizations, national and international trade unions and many host countries raised concern that these multinational companies carried out their activities without giving any considerable and attention to host countries where they subcontracting or outsourcing their clothing factories to the economic and social development of those countries. This endless criticism by a number of activists from all over parts of the world led to the establishment of voluntary labour codes of conduct by these multinational companies (White and Taft, 2004). This report therefore is a result of the search of literature review regarding the upholding of human rights standards by large clothing retailers in their day to day operations, both within their countries of origin and overseas. 1.2 Aims and Objectives The general aim of this report is to examine the trend of large clothing retailers in upholding human rights in their operations with particular emphasis to those operating in the United Kingdom. These multinational large clothing retailers in question are: Nike, Gap, Marks Spencer and Levi Straus. To realize the desired aim, the report focused on the following objectives: Â · To explore the historical background with regard to textile sector and their compliance to human rights. Â · To examine the rise of the ethical business and the effects of Voluntary Labour Standards (Codes of Conduct) in the textile industry. Â · To examine the role played by these multinational large clothing retailers in upholding human rights as well as challenges facing them. CHAPTER TWO: 2. LITERATURE REVIEW, ANALYSIS AND DISCUSSION 2.1 LITERATURE REVIEW 2.1.1 Human Rights, Ethics and Business Ethics defined Human rights, ethics and business ethics defined in differently ways by different authors and all the definitions in the essence of the same thing. According to Rory Sullivan, he define Human rights as a moral right that apply to all employees in all nations regardless and acknowledge and protects those rights in the sense that human right are said to be unchangeable. On the other hand, Boddy (2005) argues that human rights means the idea that people have fundamental rights and liberties, and affected, those rights include consent, privacy, conscience, free speech, fair treatment and to life and safe. Similarly, the United National Universal Declaration for Human Rights (UDHR) defines human rights as a way of the incorporated economic, social cultural rights, such as right to work, right for educations, respect for their culture and a decent standard of living (Rude Mares). Crane (2007) refers as the ethics as the study of morality and the application of reason to explain special rul es and principles that determine right and wrong for a given situation at given time, those rules and doctrine are called ethical theories. However Fritz et al, (1999), and Hunt et al (1989) define ethical company as the conduct of conduct which are positively related to employees organizational commitment. Boddy (2005) define ethics as code of right principles and values that guide the actions of people and groups through set standard of the behaviour which is acceptable, especially when an action or decision can harm others. Taylor (1975) define business ethics as the business environment and basis of right decision, principles, and set of laws of the ways of carrying out the businesses activities between different parties within the organization, such as employees, customers, suppliers and the shareholders in the determination of the what is right or wrong to all parties. White and Taft (2004) indicate that ethics have been divided into two main categories, namely: teleological and deontological. With teleological ethics the emphasis is on the consequences or results of actions. This approach to ethics takes no accoun t of whether actions are rights or wrong but rather depends on whether harm or good results from the action. On the other hand, the teleological theories, includes utilitarianism, egoism, and care. The essence of the approach maintain that acts do not have intrinsic value but should be evaluated on the basis of the actions they produce and their effects others. The utilitarianism approach is based on the early ideas from Jeremy Benthams belief in empiricism and that of John Stuart Mill in the 18th century (Rosenstad, 1997; Velasquez, 1998). Utilitarianism takes a societal perspective on costs and benefits of ethical choice, indicating that any action should be evaluated in terms of its consequences. The idea is to determine how much good or harm it causes and the effects it impart on all parties. Utilitarianism is thus meant to promote the welfare of all persons by minimizing harm and maximizing benefits. This approach gives much attention to achieving desirable effects to many people taking into consideration human rights. The recent United States health care policy is seen as one of the utilitarian-driven public policy decision, in which the change is geared to a system that provides fundamental health and illness services to everyone. With deontological approach to ethics, White and Taft (2004) explain that an action or a decision in itself has intrinsically good or bad (or right or wrong) and thus it cant be judged by the mere results. Rights, justice, fairness, truth-telling, and virtue ethics form the deontological approach of reasoning. For example, a moral person would based on what is rights to her or him in making an ethical decision, putting into consideration the moral principles, rules or regulations, regardless of the circumstances of results. 2.1.2 Sourcing in the Textile Industry Christerson and Appelbaum, (1995) pointed that during the nineties there was a massive shift in the manufacturing of clothing to low wage countries throughout the world. International companies sourced products internationally in order to achieve a cost advantage. Traditionally, the framework of competition in the textile/clothing sector is described by dividing operators into two different strategic groups in terms of production management models. Firstly, there is a group identifiable as clothing operators (either manufactures or retailers). This group is primarily concerned with designing, modelling, forecasting and contributing to the development of fashion trends. Firms in this category are busy working on marketing strategies of product designed and proposed long before the actual time of consumption. The second group includes firms that compete with one another on the basis of their ability to adjust to the fashion trends imposed by others. By doing this they ensure speed and reliability to their already secured markets. These firms compensate for the lack of product planning by virtue of a production management model whose main characteristics are rapidity and flexibility. The two groups, therefore, have different factors that lie behind their success. In the first group, priority in their operations is to make sure that they have good command and influence fashion trends associated with a strong brand image. In the second group, the emphasis is on effective marketing strategies (Hathcote and Nam, 1999). Stiff competition, shaped by globalization, clothing retailers and brand manufacturers were forced to sourced their produce and manufactured goods to low-wage, economically less developed countries (Crewe, 2004; Klein, 2000). Consequently the late 1980s and early 1990s saw traditional European and U.S. based garment and footwear companies start off shoring and outsourcing much of their production from developing countries (Jones, 2005). This trend was particularly visible in low-skilled industries, such as the garment, footwear, and toy industries (Christerson and Appelbaum, 1995; Hathcote and Nam, 1999). Under conditions of competition, individuals cannot comply with moral norms. This leads to higher costs which in turn leave them worse off than their competitors. Situations like this systematically lead to an erosion of compliance with moral norms. Via evolution, individuals behaving morally will be signed out. Karl Marx and Max Weber saw this problem clearly. Both pointed out that competitive market makes it impossible for single individuals to follow the calls of morality and self-interest at the same time. The structures of society have changed in modern times, but ethical concepts and categories have at least to a large extent not changed. Most conceptions of ethics still require us to be moderate, to share, to redistribute, to sacrifice. They call for altruism, for the priority of common good and the like. The pursuit of self interest, of individual advantages, is often still ultimately seen as something like and evil drive that needs to be tamed (Christoph, 2005). Globalization has therefore been one of the factors for previous human rights violations in many multinational companies (Misol, 2006). Ambitious to mass super profits, these multinational companies embarked on child labour exploitation, suppression of labour rights in their supply chains. This led to persistence public outcry that helped to amplify global awareness about the injustices and human rights violations done by multinational companies in their chain supply production. 2.1.3 The Rise of Ethical Business and Corporate Social Responsibility There is a wide spread attention and interest in self-regulation, corporate social responsibility that continually press many companies to adhere to human rights in their operations. Ethical business, involving corporate codes of conduct for worker welfare and environmental protection, it is a subject that has attracted significant interest from academicians, the media and nongovernmental organizations (NGOs) for many years now (Hughes, 2005). (Crane et al 2007) indicate how the importance of business ethics it is, in attracting different massive amount attention for various people example the shouter of the consumers and pressure groups that appearing to have an increasing of the challenging the firms in the asking of the more ethical and reasonably ways of doing business. Ethical business has emerged since the early 1990s as a specific example of corporate social responsibility, most commonly involving the establishment of minimum labour standards for producers in supply chains (Hathcote and Nam, 1999). Blowfield (1999), however, highlights that the issue of ethical business is broadened to incorporate a wider range of standards, including those concerned with the environment. Furthermore corporate social responsibility stand in the implementation for set core values that includes avoiding human rights abuses, upholding the right for the workers to join or form labour unions, elimination of compulsory and child labour and avoiding workplace discrimination (Cavusgil, Knight and Riesenberger 2008) However people like the later Rev. Leon Sullivan had been much concerned about code of conduct of human rights in workplace and in 1999, he developed a set of guidelines for corporate social responsibility, he argue that for the companies operations around the world should support and follow the Global Sullivan of corporate social responsibility. The aim and objectives was to maintain economic, social, and political justice by companies where they are doing business, to support human rights and to encourage equal opportunity at all levels of employment in developed and developing countries (www.thesullivanfoundation.org). Concerns in the early 1990s over child labour, physical and verbal abuse and violations of core labour rights in the production of toys, soccer balls, rugs, and garments marked the beginning of a wave of anti-sweatshop protests and media campaigns (Varley, 1998). Some of the earliest campaigns focused on production in China for companies like Levi Strauss and others, where the Tiananmen Square massacre in 1989 and U.S.-China trade negotiations drew special attention to human rights abuses. Bonacich and Appelbaum (2000) mentioned other anti-sweatshop protests that brought remarkable attention regarding human rights violations were those that showed child labour in the production of soccer balls in Pakistan, rugs in India, and garments in Bangladesh and Honduras. One of the most dramatic early sweatshop scandals occurred in the U.S, in the Los Angeles, California suburb of EI Monte. It was there, in 1995, that government inspectors discovered Thai immigrants working as indentured serv ants in an apartment complex, sewing garments to be sold by major retailers, including Montgomery Ward, Target, and Sears (Su 1997). The next year, labour rights activists brought sweatshops further into the American media spotlight, by exposing child labour in a Honduran factory producing Kathie Lee Giffords line of clothing for Wal-Mart, as well as a New York City sweatshop also producing Kathie Lee Giffords brand (Bonacich and Appelbaum 2000). Further to this, the suppression of labour rights in Indonesia, El Salvador, and several shocking instances of physical abuse in other parts of the developing world raised concern. In the early 1990s activists first accused footwear companies like Nike, Wal-Mart, and the Gap of profiting from exploitation, child labour, and the suppression of labour rights in their supply chains. These companies, however, responded by denying the responsibility (Hughes, 2005). According to Cavusgil, Knight and Riesenberger (2008) activists also accused International business specifically in the case of the multinational companies for ignores human rights by exploited workers around the world mostly in labour standard; low wages factories in developing countries by create substandard working conditions, example for the sweatshops in Asia where they imported clothing and auto workers in Mexico. Jenkins et al (2002) argue that the rise of voluntary corporate code of conduct in the 1990s can be linked to some extent to the processes of globalization. They mention the specific drivers of voluntary ethical trading initiatives as being: a) the growth of global supply chains that extend beyond the reach of national governments; b) the rise in the power of corporate brands and reputation, which makes large companies vulnerable to negative publicity; c) an increase in public awareness of overseas production conditions via improvements in global communications; and d) the growing importance to the investment community of ethical performance on the part of public companies. Furthermore, there were various initiatives concerned with labour and environmental issues that were categorized as ethical business. These included: (1) Multistakeholder organizations such as the UK Ethical Trading Initiative (ETI), the Dutch Fair Wear Foundation, and the Fair Labour Association and Worker Rights Consortium in the USA, which all set minimum labour standards for producers; (2) labelling initiatives such as the Kenya Flower Council, which cover industry-specific environmental and labour standards; (3) individual corporate initiatives for establishing minimum standards in supply chains (Blowfield, 1999). These early initiatives were among the significant steps in promoting ethical business. Blowfield (1999) and Jenkins et al, (2002) argue that these initiatives also developed within the context of the United Nations Global Compact such as international standards which aimed to promote corporate citizenship in the global economy. Despite the organizational differences between existing ethical trading initiatives, most companies used some kind of code of conduct as the key tool for establishing workplace standards. 2.1.4 Voluntary Labour Standards (Codes of Conduct) Pressures on multinational companies by anti-sweatshop groups, labour unions, shareholders, activists, and consumer groups played an important role for companies to adopt labour standards. Standards refer with corporate code standard mention International by ILO (International Labour Organization) to the extent to which is explicitly or implicitly can either be done through the inclusion of the basic provisions of international organizations in the corporate codes standards (Van Tulder Kolk, 2002). Similarly, there were also greater pressures from governmental campaigns all over the world. Where in European countries, some of the government such as France were be advocating for greater attention to human rights in the sphere of international business. Along with such efforts from various countries, the European Commission had been carried out a research in the international subcontracting companies about the social aspect of textile clothing and footwear firms. Aiming to the extent in which the researches discover that these multinational companies adhered to human rights in their operations (Kolk and van Tulder, 2002). In 1996, President Clinton Launched the White House Apparel Industry on Workplace Standard (AIP), he launched the AIP after seen the violation of human rights in the clothing industries by multinational companies, the aim was to established standards and to ensure apparel and footwear were not made under sweatshops working conditions (Meyer and De Wit (2004). Due to the human right violation in textiles sectors precisely in the sweatshops conditions, The Clinton Administration established campaign against sweatshops in the clothing Textiles worked under sweatshops conditions in USA, the campaign was called No-Sweat and was introduced for the purpose fighting against sweatshops in which resulted to establishment of the Trendsetter List of companies in the Textiles Clothing and Footwear Factories. The campaign was aiming for the Clothing Textiles Factories to respect human rights and labour legislation in the production and marketing activities of the clothing and footwear in general, to make sure that both the clothing companies and their subcontracting companies as are, they must significant put into consideration and respecting these rights. The lack of the about not respect the rights, a number of labour legislation and human rights had been identified by the Department of Labour in the Textiles Clothing and Footwear factories, in subcontracting in particular of apparel production, facing the multinational companies, that was exploitation with a number of cases involving in human rights particularly the immigrant workers in sweatshops established on the United States regional, took steps to clean up the sectors. However, United States boundary put up on the sweatshops issue, took up steps to clean the sector (Elliot and Freeman (2001). Specifically in the area of child labour and, for example, the United States Government took a number of steps to alleviate the problems. Between 1994 and 1996 because of the important of the issue, the Bureau of International Labour affairs managed to organize three public gatherings to have views on child labour. These public platforms brought together a number of activists and the public at large to discuss various issues related to child labour. Specifically, they focused on the worst conditions of child abuse in the less developed countries that they exported products to the United States. A number of resolutions were made but all geared to put to end the merciless violations of human rights and child labour (Elliot and Freeman (2001). The Association of the Clothing Manufacturers of the USA and the Amalgamated Clothing Textiles Workers Union in 1995 agreed to have a National Branch for Collective Agreement. The agreement among other things included: the need to establish minimum standards regarding number of working hours, wages, and working conditions. In addition, the agreement also focused on a number of issues ranging from non-intolerance forced work, child employee, liberty of association, to occupational safety and health (White and Taft, 2004; and Giwerth, 1982). This was a trend in many parts of the world. Several national and multinational organizations and trade unions endeavoured to draw attention to respect human rights. Pressures from activities increased the formation of human rights association and in 1998 established of the Fair Labour Associations (FLA) to the overseas compliance, the Workplace Code of Conduct. The goals of Fair Labour Association (FLA) were for the companies required to monitor t heir own factories and their subcontractors to make sure there is compliance of the Code of Conduct in the textile factories (Meyer and De Wit, 2004). Klein (1999) pointed out that many firms had invested heavily in branding and reputation capital and therefore any high profile scandals and political pressures could tarnish their reputation. In the face of such pressure, it was not surprising that firms adopted voluntary standards to try to deflect criticism, pre-empt regulation, and signal their social responsibility to consumers and investors. The important factor in adoption of voluntary labour codes was to uphold public image which the company wanted to project to its customers, employees, suppliers and shareholders. Thus the clothing retailers public image became important than anything else. These multinational companies worked hard to clear their images and had no option but to promote codes of conduct. The public image was particularly important because it determined the extent to which the companys products could be bought. Given the rapidly growing competition in the global markets and communication in technology, it was essential for a company to improve the working conditions in its operations and retain its good image to customers (Kolk and van 2002). The United Nation Universal Declaration of Human Rights was adopted by the General Assembly in 1948 (Schulz, 2001). The declaration proclaims on the issue of the slavery or servitude subjected to inhuman or degrading treatment or punishment put them into detention or exile and arbitrary arrest subjected. Moreover the declaration goes on to proclaim that everyone needs to live in liberty and everyone have a right to security, everyone have equal protection against any discrimination, and everyone have a the rights for work, everyone have free choice of employment, to just and favourable conditions of work, and to protection against unemployment as a result of discrimination has entitled. The international Labour organization (ILO) was created in 1919 as a tripartite organization of government, business, and union representatives from 174 nations. Since then, it has adopted 177 lengthy labour conventions or standards. Seven of these are considered fundamental human rights, addressing issues such as forced labour, equal pay for men and women, discrimination in the workplace, and the minimum age for employment (White and Taft, 2004). Organizations such as Amnesty International have specified clearly workers right such as freedom of association, the right of collective bargaining and working conditions and soon. The organization is for Human Rights and as Watch Report on human rights well being all around the world and strives to ensure the protection and progression of them as well. Amnesty International is an organization whose vision was derived from the United Nations Universal Declaration of Human Rights, was adopted by the General Assembly Resolution in 1948. It is adopted for the reasons monitoring the protection and standard of human rights as were established in thirty articles that later set the primary foundation to the policies and standard that carried out by NGOs and other agencies with the purpose to protect and promote fundamental rights (www.amnesty.org). The Social Accountability International (SAI), established in 1977, is an organization that for promotes human rights for workers around the world. Its SA8000 standards are obtained from the Universal Declaration of Human Rights and the International Labour Organisation (ILO) convention. The standards are designed to make workplace more humane and also to offer more benefits for the companies and its employees. Employees that work under SA8000 standards they have profit from the enhanced opportunity of collective bargaining and to organize trade unions. Also, employees become more educated about their rights which in turn, commits to have assurance for a better work environment. The companies as whole, benefits from the SA8000 guidelines because it strengthens and put company values into action and enhances the company reputation (Krage, 2007). The International Labour Organization Declaration (ILO) on the Fundamental Principles at work were adopted in 1998 and was an expression of commitment by governments, employers and workers organizations to uphold basic human rights (Kolk et al 2001).The Declaration covers four areas; liberty of the trade union and the right to collective bargaining, elimination of forced and compulsory work, Abolition of child employee and elimination of discrimination of human rights. The Voluntary Principles on Security and Human Rights were developed by governments of the U.S. UK, Norway, Netherlands and NGOs, who all were have the common interest in human rights and corporate social responsibility (voluntaryprinciple.org). There were six principles that all participants agents agreed on in order to promote and protect human rights in multinational companies. The six Voluntary Principle as stated on their website are as follows: acknowledge that security is a fundamental need; Understanding that governments have the primary responsibility to promote and protect human rights; Particularly those set forth in the Universal Declaration of Human rights; Emphasizing the importance of safeguarding the integrity of company personnel and property; Taking note of the effect of those companies, activities and decisions affect the local community; Understanding that useful, credible information is a major component of security and human rights. The Global Reporting Initiative (GRI) is multi-stakeholder governed institution that provides global standards for the promotion of sustainable development. Judy Henderson, immediate past-Chair, Board of Directors says The GRI is a unique, multi-stakeholder organization founded on the conviction consistent, regular and comparable reporting, provides transparency and can be a powerful catalyst to improve performance (globalreporting.org). There are nearly 1000 organization in over 60 countries that have established their involvement with the GRI reporting framework. This reporting framework guides corporations and organizations on the reporting their sustainability performance to promote company progression and improvement in all area of business. The reporting guidelines contain principles, guidance, and standard disclosures that formulate a structure that cooperating organizations can voluntarily adopt (www.globalreporting.org). The UNs Global Compact is a purely voluntary guide to promoting responsible corporate citizenship. Its two main objectives are: to mainstream its ten (10) principles in business activities around the world and initiate actions to support United Nations goals (www.unglobalcompact.org) 2.1.5 Adoption of Voluntary Labour Standards (Codes of Conduct) by Multinational Companies and their Impact The rapid diffusion of labour standards (codes of conduct) stems from the response to external pressures (actual or threatened) from media, activists, government, and consumers (Shaw, 1999). In a like manner, (H Supply Chain Human Rights in Clothing Retailers Supply Chain Human Rights in Clothing Retailers EXECUTIVE SUMMARY The present report is about the Importance of upholding human standards of the workers both inside and outside their home countries in the large clothing retailers. Human rights still remain to be one of the most challenging issues all over the world because of international variations in politics, history, social and cultural differences. The implementation of human rights, however, does not go unexcused in any place of situation regardless of the circumstances. Upholding of human rights is very important and it is the fundamental right of every human being. This report specifically focused on the Clothing Retailers operating in the United Kingdom. These include: Nike, Gap, Levi Strauss and Marks and Spencer. The task of this report was to examine how these multinational firms uphold human rights in their operations all over the world. The report has found out that among other factors, globalisation also contributed to a great extent for international firms to violate human rights. In the 1980s, shaped by globalization, clothing retailers and brand manufacturers were forced to source their produce and manufactured goods from low-wage, economically less developed countries. These less developed countries were in most cases characterised by child labour, sexual harassment, and intolerable working conditions. Global awareness about inhuman conditions in working places drew together voices of numerous activists from all over the world to divert the trend. During the 1970s, various national and multinational organization, Non governmental organization and trade unions accused these clothing retailers companies for violating human rights. These multinational companies were specifically blamed for their failure to put into consideration the economic level of less developed countries in which they operated. This criticism led to establishment of voluntary labour codes by these companies in an effort to uphold their image. Most of these voluntary labour codes adopted principles in the International Labour Organization (ILO) Conventions. Among other things, this report examines the historical aspect of clothing retailers and the challenges involved in upholding human rights in their supply chain production. The report further examines the role played by these clothing retailers in upholding human rights in their operations all over the world. CHAPTER ONE: 1. BACKGROUND INFORMATION 1.1. Introduction Human rights or sometimes referred to as natural rights are free and fundamental liberties entitled to an individual without the interference from any government or group of people for whatever reasons. A persons civil liberties are protected by the constitutions that define them and the organizations that exist to promote them. Under any circumstances the implementation of human rights does not go unexcused in any place or situation. Every individual regardless of his/her social economic status deserves to be treated with dignity. But due to rapid economic development, multinational companies are becoming more susceptible to violating human rights because of increasing international competition, undistributed wealth, and weak national laws (Krage, 2007). The World Commission on the Social Dimension of Globalization (2004) in one of its reports indicated that the global economy is changing in many ways. These massive changes affect multinational investment, capital markets, technology and business, more specifically impacting companies, consumers, workers and governments. The report further concludes that globalization has led to interdependence in economic relations that has created more opportunities for the advancement in business, investment, finance, organization of global production, and also more social and political interaction between organizations and individual around the world (World Commission on the Social Dimension of Globalization, 2004). It is unfortunate that not all countries are developing with the same pace and outcomes. Some countries specifically the developing countries, cannot utilize these rapidly growing expansion to their advantages (Misol, 2006). For example, there are plenty of evidences that increasing g lobal competition puts workers human rights in jeopardy because company protection standards are lowered and an employees civil liberties are often denied (Christerson and Applelbaum, 1995; Hathcote and Nam, 1999). In the 1970s, considerable criticism was raised against multinational companies regarding their operations in less developed countries. Nongovernmental organizations, national and international trade unions and many host countries raised concern that these multinational companies carried out their activities without giving any considerable and attention to host countries where they subcontracting or outsourcing their clothing factories to the economic and social development of those countries. This endless criticism by a number of activists from all over parts of the world led to the establishment of voluntary labour codes of conduct by these multinational companies (White and Taft, 2004). This report therefore is a result of the search of literature review regarding the upholding of human rights standards by large clothing retailers in their day to day operations, both within their countries of origin and overseas. 1.2 Aims and Objectives The general aim of this report is to examine the trend of large clothing retailers in upholding human rights in their operations with particular emphasis to those operating in the United Kingdom. These multinational large clothing retailers in question are: Nike, Gap, Marks Spencer and Levi Straus. To realize the desired aim, the report focused on the following objectives: Â · To explore the historical background with regard to textile sector and their compliance to human rights. Â · To examine the rise of the ethical business and the effects of Voluntary Labour Standards (Codes of Conduct) in the textile industry. Â · To examine the role played by these multinational large clothing retailers in upholding human rights as well as challenges facing them. CHAPTER TWO: 2. LITERATURE REVIEW, ANALYSIS AND DISCUSSION 2.1 LITERATURE REVIEW 2.1.1 Human Rights, Ethics and Business Ethics defined Human rights, ethics and business ethics defined in differently ways by different authors and all the definitions in the essence of the same thing. According to Rory Sullivan, he define Human rights as a moral right that apply to all employees in all nations regardless and acknowledge and protects those rights in the sense that human right are said to be unchangeable. On the other hand, Boddy (2005) argues that human rights means the idea that people have fundamental rights and liberties, and affected, those rights include consent, privacy, conscience, free speech, fair treatment and to life and safe. Similarly, the United National Universal Declaration for Human Rights (UDHR) defines human rights as a way of the incorporated economic, social cultural rights, such as right to work, right for educations, respect for their culture and a decent standard of living (Rude Mares). Crane (2007) refers as the ethics as the study of morality and the application of reason to explain special rul es and principles that determine right and wrong for a given situation at given time, those rules and doctrine are called ethical theories. However Fritz et al, (1999), and Hunt et al (1989) define ethical company as the conduct of conduct which are positively related to employees organizational commitment. Boddy (2005) define ethics as code of right principles and values that guide the actions of people and groups through set standard of the behaviour which is acceptable, especially when an action or decision can harm others. Taylor (1975) define business ethics as the business environment and basis of right decision, principles, and set of laws of the ways of carrying out the businesses activities between different parties within the organization, such as employees, customers, suppliers and the shareholders in the determination of the what is right or wrong to all parties. White and Taft (2004) indicate that ethics have been divided into two main categories, namely: teleological and deontological. With teleological ethics the emphasis is on the consequences or results of actions. This approach to ethics takes no accoun t of whether actions are rights or wrong but rather depends on whether harm or good results from the action. On the other hand, the teleological theories, includes utilitarianism, egoism, and care. The essence of the approach maintain that acts do not have intrinsic value but should be evaluated on the basis of the actions they produce and their effects others. The utilitarianism approach is based on the early ideas from Jeremy Benthams belief in empiricism and that of John Stuart Mill in the 18th century (Rosenstad, 1997; Velasquez, 1998). Utilitarianism takes a societal perspective on costs and benefits of ethical choice, indicating that any action should be evaluated in terms of its consequences. The idea is to determine how much good or harm it causes and the effects it impart on all parties. Utilitarianism is thus meant to promote the welfare of all persons by minimizing harm and maximizing benefits. This approach gives much attention to achieving desirable effects to many people taking into consideration human rights. The recent United States health care policy is seen as one of the utilitarian-driven public policy decision, in which the change is geared to a system that provides fundamental health and illness services to everyone. With deontological approach to ethics, White and Taft (2004) explain that an action or a decision in itself has intrinsically good or bad (or right or wrong) and thus it cant be judged by the mere results. Rights, justice, fairness, truth-telling, and virtue ethics form the deontological approach of reasoning. For example, a moral person would based on what is rights to her or him in making an ethical decision, putting into consideration the moral principles, rules or regulations, regardless of the circumstances of results. 2.1.2 Sourcing in the Textile Industry Christerson and Appelbaum, (1995) pointed that during the nineties there was a massive shift in the manufacturing of clothing to low wage countries throughout the world. International companies sourced products internationally in order to achieve a cost advantage. Traditionally, the framework of competition in the textile/clothing sector is described by dividing operators into two different strategic groups in terms of production management models. Firstly, there is a group identifiable as clothing operators (either manufactures or retailers). This group is primarily concerned with designing, modelling, forecasting and contributing to the development of fashion trends. Firms in this category are busy working on marketing strategies of product designed and proposed long before the actual time of consumption. The second group includes firms that compete with one another on the basis of their ability to adjust to the fashion trends imposed by others. By doing this they ensure speed and reliability to their already secured markets. These firms compensate for the lack of product planning by virtue of a production management model whose main characteristics are rapidity and flexibility. The two groups, therefore, have different factors that lie behind their success. In the first group, priority in their operations is to make sure that they have good command and influence fashion trends associated with a strong brand image. In the second group, the emphasis is on effective marketing strategies (Hathcote and Nam, 1999). Stiff competition, shaped by globalization, clothing retailers and brand manufacturers were forced to sourced their produce and manufactured goods to low-wage, economically less developed countries (Crewe, 2004; Klein, 2000). Consequently the late 1980s and early 1990s saw traditional European and U.S. based garment and footwear companies start off shoring and outsourcing much of their production from developing countries (Jones, 2005). This trend was particularly visible in low-skilled industries, such as the garment, footwear, and toy industries (Christerson and Appelbaum, 1995; Hathcote and Nam, 1999). Under conditions of competition, individuals cannot comply with moral norms. This leads to higher costs which in turn leave them worse off than their competitors. Situations like this systematically lead to an erosion of compliance with moral norms. Via evolution, individuals behaving morally will be signed out. Karl Marx and Max Weber saw this problem clearly. Both pointed out that competitive market makes it impossible for single individuals to follow the calls of morality and self-interest at the same time. The structures of society have changed in modern times, but ethical concepts and categories have at least to a large extent not changed. Most conceptions of ethics still require us to be moderate, to share, to redistribute, to sacrifice. They call for altruism, for the priority of common good and the like. The pursuit of self interest, of individual advantages, is often still ultimately seen as something like and evil drive that needs to be tamed (Christoph, 2005). Globalization has therefore been one of the factors for previous human rights violations in many multinational companies (Misol, 2006). Ambitious to mass super profits, these multinational companies embarked on child labour exploitation, suppression of labour rights in their supply chains. This led to persistence public outcry that helped to amplify global awareness about the injustices and human rights violations done by multinational companies in their chain supply production. 2.1.3 The Rise of Ethical Business and Corporate Social Responsibility There is a wide spread attention and interest in self-regulation, corporate social responsibility that continually press many companies to adhere to human rights in their operations. Ethical business, involving corporate codes of conduct for worker welfare and environmental protection, it is a subject that has attracted significant interest from academicians, the media and nongovernmental organizations (NGOs) for many years now (Hughes, 2005). (Crane et al 2007) indicate how the importance of business ethics it is, in attracting different massive amount attention for various people example the shouter of the consumers and pressure groups that appearing to have an increasing of the challenging the firms in the asking of the more ethical and reasonably ways of doing business. Ethical business has emerged since the early 1990s as a specific example of corporate social responsibility, most commonly involving the establishment of minimum labour standards for producers in supply chains (Hathcote and Nam, 1999). Blowfield (1999), however, highlights that the issue of ethical business is broadened to incorporate a wider range of standards, including those concerned with the environment. Furthermore corporate social responsibility stand in the implementation for set core values that includes avoiding human rights abuses, upholding the right for the workers to join or form labour unions, elimination of compulsory and child labour and avoiding workplace discrimination (Cavusgil, Knight and Riesenberger 2008) However people like the later Rev. Leon Sullivan had been much concerned about code of conduct of human rights in workplace and in 1999, he developed a set of guidelines for corporate social responsibility, he argue that for the companies operations around the world should support and follow the Global Sullivan of corporate social responsibility. The aim and objectives was to maintain economic, social, and political justice by companies where they are doing business, to support human rights and to encourage equal opportunity at all levels of employment in developed and developing countries (www.thesullivanfoundation.org). Concerns in the early 1990s over child labour, physical and verbal abuse and violations of core labour rights in the production of toys, soccer balls, rugs, and garments marked the beginning of a wave of anti-sweatshop protests and media campaigns (Varley, 1998). Some of the earliest campaigns focused on production in China for companies like Levi Strauss and others, where the Tiananmen Square massacre in 1989 and U.S.-China trade negotiations drew special attention to human rights abuses. Bonacich and Appelbaum (2000) mentioned other anti-sweatshop protests that brought remarkable attention regarding human rights violations were those that showed child labour in the production of soccer balls in Pakistan, rugs in India, and garments in Bangladesh and Honduras. One of the most dramatic early sweatshop scandals occurred in the U.S, in the Los Angeles, California suburb of EI Monte. It was there, in 1995, that government inspectors discovered Thai immigrants working as indentured serv ants in an apartment complex, sewing garments to be sold by major retailers, including Montgomery Ward, Target, and Sears (Su 1997). The next year, labour rights activists brought sweatshops further into the American media spotlight, by exposing child labour in a Honduran factory producing Kathie Lee Giffords line of clothing for Wal-Mart, as well as a New York City sweatshop also producing Kathie Lee Giffords brand (Bonacich and Appelbaum 2000). Further to this, the suppression of labour rights in Indonesia, El Salvador, and several shocking instances of physical abuse in other parts of the developing world raised concern. In the early 1990s activists first accused footwear companies like Nike, Wal-Mart, and the Gap of profiting from exploitation, child labour, and the suppression of labour rights in their supply chains. These companies, however, responded by denying the responsibility (Hughes, 2005). According to Cavusgil, Knight and Riesenberger (2008) activists also accused International business specifically in the case of the multinational companies for ignores human rights by exploited workers around the world mostly in labour standard; low wages factories in developing countries by create substandard working conditions, example for the sweatshops in Asia where they imported clothing and auto workers in Mexico. Jenkins et al (2002) argue that the rise of voluntary corporate code of conduct in the 1990s can be linked to some extent to the processes of globalization. They mention the specific drivers of voluntary ethical trading initiatives as being: a) the growth of global supply chains that extend beyond the reach of national governments; b) the rise in the power of corporate brands and reputation, which makes large companies vulnerable to negative publicity; c) an increase in public awareness of overseas production conditions via improvements in global communications; and d) the growing importance to the investment community of ethical performance on the part of public companies. Furthermore, there were various initiatives concerned with labour and environmental issues that were categorized as ethical business. These included: (1) Multistakeholder organizations such as the UK Ethical Trading Initiative (ETI), the Dutch Fair Wear Foundation, and the Fair Labour Association and Worker Rights Consortium in the USA, which all set minimum labour standards for producers; (2) labelling initiatives such as the Kenya Flower Council, which cover industry-specific environmental and labour standards; (3) individual corporate initiatives for establishing minimum standards in supply chains (Blowfield, 1999). These early initiatives were among the significant steps in promoting ethical business. Blowfield (1999) and Jenkins et al, (2002) argue that these initiatives also developed within the context of the United Nations Global Compact such as international standards which aimed to promote corporate citizenship in the global economy. Despite the organizational differences between existing ethical trading initiatives, most companies used some kind of code of conduct as the key tool for establishing workplace standards. 2.1.4 Voluntary Labour Standards (Codes of Conduct) Pressures on multinational companies by anti-sweatshop groups, labour unions, shareholders, activists, and consumer groups played an important role for companies to adopt labour standards. Standards refer with corporate code standard mention International by ILO (International Labour Organization) to the extent to which is explicitly or implicitly can either be done through the inclusion of the basic provisions of international organizations in the corporate codes standards (Van Tulder Kolk, 2002). Similarly, there were also greater pressures from governmental campaigns all over the world. Where in European countries, some of the government such as France were be advocating for greater attention to human rights in the sphere of international business. Along with such efforts from various countries, the European Commission had been carried out a research in the international subcontracting companies about the social aspect of textile clothing and footwear firms. Aiming to the extent in which the researches discover that these multinational companies adhered to human rights in their operations (Kolk and van Tulder, 2002). In 1996, President Clinton Launched the White House Apparel Industry on Workplace Standard (AIP), he launched the AIP after seen the violation of human rights in the clothing industries by multinational companies, the aim was to established standards and to ensure apparel and footwear were not made under sweatshops working conditions (Meyer and De Wit (2004). Due to the human right violation in textiles sectors precisely in the sweatshops conditions, The Clinton Administration established campaign against sweatshops in the clothing Textiles worked under sweatshops conditions in USA, the campaign was called No-Sweat and was introduced for the purpose fighting against sweatshops in which resulted to establishment of the Trendsetter List of companies in the Textiles Clothing and Footwear Factories. The campaign was aiming for the Clothing Textiles Factories to respect human rights and labour legislation in the production and marketing activities of the clothing and footwear in general, to make sure that both the clothing companies and their subcontracting companies as are, they must significant put into consideration and respecting these rights. The lack of the about not respect the rights, a number of labour legislation and human rights had been identified by the Department of Labour in the Textiles Clothing and Footwear factories, in subcontracting in particular of apparel production, facing the multinational companies, that was exploitation with a number of cases involving in human rights particularly the immigrant workers in sweatshops established on the United States regional, took steps to clean up the sectors. However, United States boundary put up on the sweatshops issue, took up steps to clean the sector (Elliot and Freeman (2001). Specifically in the area of child labour and, for example, the United States Government took a number of steps to alleviate the problems. Between 1994 and 1996 because of the important of the issue, the Bureau of International Labour affairs managed to organize three public gatherings to have views on child labour. These public platforms brought together a number of activists and the public at large to discuss various issues related to child labour. Specifically, they focused on the worst conditions of child abuse in the less developed countries that they exported products to the United States. A number of resolutions were made but all geared to put to end the merciless violations of human rights and child labour (Elliot and Freeman (2001). The Association of the Clothing Manufacturers of the USA and the Amalgamated Clothing Textiles Workers Union in 1995 agreed to have a National Branch for Collective Agreement. The agreement among other things included: the need to establish minimum standards regarding number of working hours, wages, and working conditions. In addition, the agreement also focused on a number of issues ranging from non-intolerance forced work, child employee, liberty of association, to occupational safety and health (White and Taft, 2004; and Giwerth, 1982). This was a trend in many parts of the world. Several national and multinational organizations and trade unions endeavoured to draw attention to respect human rights. Pressures from activities increased the formation of human rights association and in 1998 established of the Fair Labour Associations (FLA) to the overseas compliance, the Workplace Code of Conduct. The goals of Fair Labour Association (FLA) were for the companies required to monitor t heir own factories and their subcontractors to make sure there is compliance of the Code of Conduct in the textile factories (Meyer and De Wit, 2004). Klein (1999) pointed out that many firms had invested heavily in branding and reputation capital and therefore any high profile scandals and political pressures could tarnish their reputation. In the face of such pressure, it was not surprising that firms adopted voluntary standards to try to deflect criticism, pre-empt regulation, and signal their social responsibility to consumers and investors. The important factor in adoption of voluntary labour codes was to uphold public image which the company wanted to project to its customers, employees, suppliers and shareholders. Thus the clothing retailers public image became important than anything else. These multinational companies worked hard to clear their images and had no option but to promote codes of conduct. The public image was particularly important because it determined the extent to which the companys products could be bought. Given the rapidly growing competition in the global markets and communication in technology, it was essential for a company to improve the working conditions in its operations and retain its good image to customers (Kolk and van 2002). The United Nation Universal Declaration of Human Rights was adopted by the General Assembly in 1948 (Schulz, 2001). The declaration proclaims on the issue of the slavery or servitude subjected to inhuman or degrading treatment or punishment put them into detention or exile and arbitrary arrest subjected. Moreover the declaration goes on to proclaim that everyone needs to live in liberty and everyone have a right to security, everyone have equal protection against any discrimination, and everyone have a the rights for work, everyone have free choice of employment, to just and favourable conditions of work, and to protection against unemployment as a result of discrimination has entitled. The international Labour organization (ILO) was created in 1919 as a tripartite organization of government, business, and union representatives from 174 nations. Since then, it has adopted 177 lengthy labour conventions or standards. Seven of these are considered fundamental human rights, addressing issues such as forced labour, equal pay for men and women, discrimination in the workplace, and the minimum age for employment (White and Taft, 2004). Organizations such as Amnesty International have specified clearly workers right such as freedom of association, the right of collective bargaining and working conditions and soon. The organization is for Human Rights and as Watch Report on human rights well being all around the world and strives to ensure the protection and progression of them as well. Amnesty International is an organization whose vision was derived from the United Nations Universal Declaration of Human Rights, was adopted by the General Assembly Resolution in 1948. It is adopted for the reasons monitoring the protection and standard of human rights as were established in thirty articles that later set the primary foundation to the policies and standard that carried out by NGOs and other agencies with the purpose to protect and promote fundamental rights (www.amnesty.org). The Social Accountability International (SAI), established in 1977, is an organization that for promotes human rights for workers around the world. Its SA8000 standards are obtained from the Universal Declaration of Human Rights and the International Labour Organisation (ILO) convention. The standards are designed to make workplace more humane and also to offer more benefits for the companies and its employees. Employees that work under SA8000 standards they have profit from the enhanced opportunity of collective bargaining and to organize trade unions. Also, employees become more educated about their rights which in turn, commits to have assurance for a better work environment. The companies as whole, benefits from the SA8000 guidelines because it strengthens and put company values into action and enhances the company reputation (Krage, 2007). The International Labour Organization Declaration (ILO) on the Fundamental Principles at work were adopted in 1998 and was an expression of commitment by governments, employers and workers organizations to uphold basic human rights (Kolk et al 2001).The Declaration covers four areas; liberty of the trade union and the right to collective bargaining, elimination of forced and compulsory work, Abolition of child employee and elimination of discrimination of human rights. The Voluntary Principles on Security and Human Rights were developed by governments of the U.S. UK, Norway, Netherlands and NGOs, who all were have the common interest in human rights and corporate social responsibility (voluntaryprinciple.org). There were six principles that all participants agents agreed on in order to promote and protect human rights in multinational companies. The six Voluntary Principle as stated on their website are as follows: acknowledge that security is a fundamental need; Understanding that governments have the primary responsibility to promote and protect human rights; Particularly those set forth in the Universal Declaration of Human rights; Emphasizing the importance of safeguarding the integrity of company personnel and property; Taking note of the effect of those companies, activities and decisions affect the local community; Understanding that useful, credible information is a major component of security and human rights. The Global Reporting Initiative (GRI) is multi-stakeholder governed institution that provides global standards for the promotion of sustainable development. Judy Henderson, immediate past-Chair, Board of Directors says The GRI is a unique, multi-stakeholder organization founded on the conviction consistent, regular and comparable reporting, provides transparency and can be a powerful catalyst to improve performance (globalreporting.org). There are nearly 1000 organization in over 60 countries that have established their involvement with the GRI reporting framework. This reporting framework guides corporations and organizations on the reporting their sustainability performance to promote company progression and improvement in all area of business. The reporting guidelines contain principles, guidance, and standard disclosures that formulate a structure that cooperating organizations can voluntarily adopt (www.globalreporting.org). The UNs Global Compact is a purely voluntary guide to promoting responsible corporate citizenship. Its two main objectives are: to mainstream its ten (10) principles in business activities around the world and initiate actions to support United Nations goals (www.unglobalcompact.org) 2.1.5 Adoption of Voluntary Labour Standards (Codes of Conduct) by Multinational Companies and their Impact The rapid diffusion of labour standards (codes of conduct) stems from the response to external pressures (actual or threatened) from media, activists, government, and consumers (Shaw, 1999). In a like manner, (H