Corporate Sustainability Reporting Essay Example | Topics and Well Written Essays - 750 words

Corporate Sustainability Reporting - Essay Example just about of the issues that concern CSR be discussed below.CSR are generally prepared by independent agencies ground on the guidelines position down in 1997 by the Global compositioning Initiative (GRI). The GRI has tried to develop clinical criteria that net become the basis for universally accepted reporting standards as in the case of audited financial statements. In 2006, a second set of guidelines was issued known as the G3 Reporting Framework. As of now however, companies are wanton to observe the GRI guidelines, as per their convenience and at different levels of accordance. As of July 2006, just over 20 % of organizations take CSR reports using GRI guidelines did so at the maximum assurance level. Observance of GRI guidelines thus, though desirable is not enforceable and the discretion of following them in letter and spirit rests with various organizations.The absence of any audit by an independent form reduces the value of a CSR, just as an un-audited financial statement of a attach to is of no value. However, there are many aspects of a CSR pertaining to non-financial aspects that are either, qualitative statements about risk management and performance or three-figure measures that are not reliable enough to audit. Hence this aspect of a CSR is much of an smell expressed by the company as well as the auditors, appealing more to emotion and based on individual perceptions. It is to remove this anomaly that the new G3 Reporting Framework has been compiled.Challenges of Providing Auditor AssuranceThe take exception of providing credibility to any CSR rests on firstly, the criteria that the management uses to prepare the CSR and secondly, the standards the auditor uses to assess the CSR. Adding to the difficulty of assessing a CSR is the circumstance that these reports are based on facts and figures that may be outside the area of expertise of the auditor(s). For any report to have credib ility, it must be based on facts and figures and appeal to common sense. Quantitative aspects such as accident rates or amount of carbon dioxide emitted can be commented upon objectively and without bias. However, there are many other performance measures which cannot be audited, with a high enough level of assurance to run an opinion. In such cases, an element of subjectivity or bias in favour of the company being reported upon is likely. This probably stems from the fact that it is in the auditors interests to seek the continued patronage of the company.More and more companies are disclosing their social and environmental performance as part of their annual financial reports. CPAs will progressively play an important role both in preparing as well as analyzing such reports. interestingly enough, a survey of investors and analysts revealed that as many as 90 % of the people wanted companies to include aspects such as environmental sustainability and corporate governance as part of their annual reports. This only underscores the importance of having objective criteria for measuring performance in non-financial fields in order to arrive at a real and fair view of a company based on facts and

Annual Reports Essay Example | Topics and Well Written Essays - 750 words

Annual Reports - Essay ExampleSuch difference may arise from limit organization of the study elements of an annual declare or may be due to order of system of the reports sections. In content organization, and with major focus on presentation of monetary items, the financial statements may be presented in either reputation form or in a report form. The major difference between the two forms is in their orientation. While the report format is horizontally presented, the account format is vertically presented. The financial statements can also be communicated in exact figures or round off off figures. Similarly, a report can document each item of the financial statements or stem items and present their cumulative values (Nikolai, Bazley and Jones, 2009). Reports may also vary in the order of presentation of the major elements such as financial statements, management sermon and analysis, report on adequacy and internal control, among some other sections (Warren and Reeve, 2006, p. 681).A review of annual reports of McDonalds and Yum Brands communicates a number of differences in the organizations approach to communicating their annual reports. The prototypical major difference is in the order of presentation of the reports sections. McDonalds annual report begins with managements discussion and analysis of the corporations performance, both financial and operational. Presentation of financial statements that is facilitated by explanatory notes follows this onwards reports on the organizations internal control system and reporting (McDonalds, 2011). Yums report provided begins by presenting the annual meeting before accounting for the organizations activities in which it presents financial statements. The reports outlines then communicate McDonalds focus on reporting its financial performance while Yum prioritizes information regarding its planned decisions on management and human resource. Both

Weekly Journal #8 Essay Example | Topics and Well Written Essays - 250 words

Weekly Journal 8 - Essay ExampleDoing contrary is likely to take confusion and lack of focus, which may lead to failure or stalling of a therapy. Additional time period collectible from the readings is that family therapy approaches pile apply in the treatment of other psychological and behavioral malfunctions such as substance abuse, childhood depression, eating disorder, internalizing disorder, childhood depression and childhood anxiety.As a qualified counselor, unrivaled needs to accept and value concepts of effective integration as presented in the readings. Actually, an experienced counselor should neer combine many approaches to family therapy in their entirety. Instead, one should select and borrow important concepts from other models, which are applicable and capable of addressing challenges and differences encountered at different levels of therapy. In addition, an experienced counselor need to apply more of curiously designed integrative model when doing therapy. Th is can avail in avoiding confusion and making clients understand complexity of stages and perhaps reasons for changing in costs of therapy. The concept of preferred view can also help experienced counselors identify problems and dysfunctional relationship quickly (Nichols, 2013).The readings of the week also contain many sharpnesss that can be vital to a family therapist. One of the insights is that a therapist can use family therapy approaches to treat other behavioral problems such as childhood depression, childhood anxiety, substance abuse and eating disorders among others. Another insight is that therapeutic techniques are dynamic and multidimensional as concepts of one technique can help in resolving problems encountered during application of another technique (Nichols, 2013).Prior to the weeks readings, one would be thought process that integration of family therapy approaches is wrong and, professionally,

Pursuing a Business Strategy of Offshoring to India Essay

Pursuing a Business Strategy of Offshoring to India - taste ExampleOffshoring has been a modern trend in business management. Offshoring is actually outsourcing that crosses national boundaries. It means vainglorious some business functions previously done inside the organization in another country. The organization has to revolve about on its core competencies and skills and outsource the other important functions to companies located in other countries. The example of Nike is rattling characteristic. Nike preferred to focus on marketing and product design since these are the sectors that it believes they are its core competencies and outsource production to other countries.There has been a long discussion concerning outsourcing and British Trade Unions and US politicians have been campaign to stop offshoring. The logic behind their campaigning is that outsourcing contributes to the rise of local unemployment rates.On the other hand, recent studies have shown that for each dol lar in US outsourcing created value of 78 cents whereas for the foreign country the value was 22 cents.This domineering side is reinforced by the fact that offshoring contributed to the economic development of underdeveloped countries. In addition, it has been argued that professionals in countries much(prenominal) as India exhibit a high level of professionalism and education than their counterparts in Western countries.Offshoring has also veritable problems i.e. the difference in cultures and communication problems. However, it can act as a talent pool to countries sedulous in offshoring (Haag and Cooper 2006).

Help Desk Institute to Professional Knowledge and Development Research Paper

Help Desk Institute to Professional Knowledge and ontogenesis - Research Paper ExampleThe first section gives an overview of HDI - what it does and its role in the technical support industry. The abutting section gives an explanation of the contributions of HDI towards increasing the professional intimacy and abilities of its members. This paper concludes with a sermon on how the knowledge and skills acquired from HDI can have a significant impact on my chosen public life path. At the core of HDIs creation is the desire to help individuals in the IT service and support profession improve their practices and append work efficiency. As expressed in its mission statement, HDI aims to lead and promote support professionals by empowering members by access to timely and valuable industry information, encouraging member collaboration, establishing open standards and providing globally recognized enfranchisement and training programs (Migliazza, 2008, para. 1). HDI, therefore, provide s a venue for technical support and service professionals to come together and discuss the common issues and problems in the help desk, as well as share best practices in an effort to check solutions to these problems. HDI also has a wealth of information from reports, research and articles from experts that provide relevant and up-to-date data more or less the latest trends in help desk services, as well as benchmarking tools. Each year, HDI gathers experts and leaders in the playing area of technical support and service during its annual conference and expo in a spirit of encyclopedism and participation. Furthermore, HDI offers standards-based training and enfranchisement programs that are internationally recognized. As pointed out by Baschab and Piot (2007), sponsoring help desk staff for HDI certification is a worthwhile investment in their productivity, and sends a clear message to the team about the major(ip) importance of their role in the IT department (p. 276).Trainin g and certifications will propel me to advance in my career path in the technical support and service field. Of course, there is undoubtedly a wealth of insights poised from my work experience. The theoretical knowledge will put these insights in context, strengthening its validity and allowing me to innovate as I learn more about the theory behind the practice. Training also prepares me to deal with binary clients from various fields with different backgrounds, an important tool in this profession. Becoming a member of HDI social rank will help me keep abreast with the latest developments in the help desk profession. Having a venue for discussion and collaboration with other professionals will allow me to contribute to the improvement of the profession.

Economic Essay Example | Topics and Well Written Essays - 1000 words - 4

Economic - act ExampleThere ar even stray reports of tribes, scavenging the barren earth to seek out all plant life, or sapling which may dedicate grown under cover and beneath the rocks.Concerted efforts have been made to serve cooked food at many centers, and even dry food packets have excessively been distributed from various locations in order to tackle this menace. The effectiveness of these adopted strategies send away be felt to a great extent, but to completely wipe out this menace from the earths face, needs a long drawn and sustainable fight.It is indeed an irony, that when hunger and malnutrition is so rampant, large tracks of cultivable land explicitly for agricultural production, is being covertly and illegally altered to cultivate the highly profitable poppy crop. The cash liberal small farmers brave the authorities eyebrow, and a few corrupt officials are bought off by the virile lobby of drug mafias, not only in Africa but in a few countries of Latin America. The world authority is striving hard, but political boundaries often act as a hindrance. The side by side(p) table and illustration will make the gap between the income of developed and developing economies handsomeThe prominent height of the two columns corresponding to the nations of America and UK shows the stark difference in individual level income or wealth from that of the developing economies of China and India. However, in these less developed countries of the world, the problem is not restricted to the glossiness of poppy only by a restricted few the signs are ominous enough A tout ensemble new generation has been entrapped in its grip. It is quiet widespread in the towns and cities, and that too, among a cross- section of the society who can ill afford to. It is indeed a tragedy that the less fortunate strata among these less developed countries are its worst victims, who could otherwise have lived a life not so mucky and enslaved.The rehabilitation

The Economic Lessons for Canada from Ireland's Success Story Essay - 1

The Economic Lessons for Canada from Irelands Success Story - attempt ExampleThis research will begin with the statement that in the recent years, the economy of Ireland has shifted its focus from world an agricultural economy to a more knowledge-based economy. The focus is more on the trade, investment, service sectors and the high engineering science industries. Ireland is considered as one of the wealthiest economies among the OECD countries. According to the reports of PWC, the economy is expected to have a GDP growth tell of 0.8% in the year 2011. Ireland is a planetaryized economy with the second largest GDP in the EU. During the period of the Celtic tiger its GDP grew in a double-digit figure. The countries GDP growth vagabond was consistent at 6% process 2008, after which it faced a drastic fall in its GDP owing to the global recession. The economic growth also resulted in a high inflation rate. However, the prices fell in light of the global recession, and as per the reports till 2009, the inflation rate fell by 4.5%. Fall in the inflation rate is good for an economy as it also boosts the investment sector. The public finances also registered a demonstrable growth due to the strength of Irelands economy. The rate of employed people grew drastically and the unemployment figure fell. The ordinary unemployment rate is expected to be 13% in the year 2011. The economy has only 5.5% of its population under the poverty line. US investments is one of the factors that helped in Irelands growth as well as modernization by increasing its employment opportunities, export potentials and enriching its technology.

The story about the Hannukah wish Essay Example | Topics and Well Written Essays - 3000 words

The story about the Hannukah wish - Essay ExampleThe deal slowly started up as Ron made her way to any vacant seat she could find on the bus. She had hoped that she would be each(prenominal)owed to sit down this time. Her back pack was really heavy because she had Physical Education that twenty-four hours and she had to pack her uniform into the already heavy bag. But as she tried to sit down, the other children on the bus placed their bags on top of the seats. Without her bus mates ever uttering a word, Ron knew that she would spend the fractional hour trip to inform standing at the back of the bus again. She had no choice, she had to get to school because it was expected of her. But each day that she had to go, she down the stairswent an ordeal that she wished she could avoid somehow. Veronica Ziv, Ron to her family and friends, looked like any exemplary ten year obsolete female child who went to Taft Elementary School, a reality school that was closest to where she had be en born(p) and raised in the Jewish faith by her parents. It was not easy for Ron to attend classes at Taft because of the public aspect of the school system. It seemed that everyone was welcome at this school except those of the Jewish denomination. Ron was daily living evidence of that. It was not uncommon for Ron to stand at the back of the bus to and from school. Her classmates bullied her because they said she looked different from everyone else. So she must be from an alien planet. The first time she heard her classmates describe her that way was when she was 6 years old and in the first grade. When she tried to explain that she was not an alien but Jewish, Betty Jones, the blonde haired rich girl in her class declared that Ron was from the alien planet of Judaism and should be cut open and experiment on like their alien kind do to the human beings. The more Ron tried to explain at her unseasoned age about her familys religious beliefs, the worse things got for her with he r classmates. BBBBBB Ron was the only Jewish girl at the Taft Elementary school. As such, the school authorities never saw a need to alter their holiday schedule middling for one student whom, according to her classmates, stuck out like a sore thumb. Although she dressed the same as her classmates, spoke like them, and shared their interests in life, they refused to befriend her because their parents had told them that Ron was a dirty Jew and should be avoided at all cost. it was not uncommon for Ron to be told that her parents should have died when Hitler tried to wipe the Jews out all those decades ago. These were hurtful actors line that parents had told their children about Jews in general that they carried with them in life. Their parents had made the children anti-semitic and because there happened to be a Jew in their school, Ron became the chosen target for all the hatred that these parents fed their kids. I wish I wasnt a Jew ron muttered under her breath during lunch bre ak. She sat alone again, near the trash cans in the school cafeteria

EFFECTS OF RELIGION Essay Example | Topics and Well Written Essays - 250 words

EFFECTS OF RELIGION - Essay ExampleAn example of this can be seen by dint of the way in which Imperial Japan was able to use its religious fervor to require the kamikaze pilots to pass their lives in suicide missions. Although the allies did not understand such an approach at that time, the theory screw this was simple. Sacrifice for the fatherland was a highly desirable form of sacrifice that ensured a firm connectedness would remain between the ancestors and the current generations. This is a prime example of how a religious point of suck in helped to define a nation in the midst of wartime via a reliance on the traditions and shared piety that helped to define the group as a whole.Similarly, organized religion in Middle Ages Europe served to tick the process of knowledge acquisition and scientific discovery. The Catholic church exhibited such a high grade of concord that the overall result was that human and scientific knowledge and development were delayed by most 400 ye ars. In this way, it is easy to see some of the net effects of complete societal control by a religious entity.Although these two examples are both pejorative, there exist positive examples as well. However, these are usually with relation to an overall sense of morality and/culture that a societal interpreting of religion invariable

The Biology and Ecology of White Sharks Research Paper

The Biology and Ecology of White Sharks - search Paper ExampleThe research, therefore, includes information on the ecology and biology of the livid shark, the species recent conservation status, a clear description of the major threats endangering the species survival in the Australian peeing bodies and appropriate recommendations for future research. another(prenominal) names for the white shark include the white pointer or great white shark. It is a close relative of the porbeagle shark and mako shark popular in the mackerel crook family Lamnidae. The white shark has an average stout and torpedo-shaped body, its color is blue-grey to grey-brown on the upper region and white beneath, has truly enceinte ser putd teeth, and unique horizontal tip lengthways the physique middle line just come near the semicircular designed tail. Another physical fact about the white shark is large acme predator that grows to at least six meters in length. Some reports that are not yet prove to indicate that the white shark grows up to seven meters in length and can weigh up to a mass of three thousand kilos (Bright, 33). A unique heat-exchanging circulatory system allows the white shark to maintain a favorable body temperature of up to fourteen degree Celsius above that of the surrounding water masses of the sea. This enables the individuals to tolerate a wide range of temperatures. The white shark is a species that lives for a very long period of time that is approximately sixty years but this is not certain information. Averagely the liable period is in between forty to fifty years according to scientists and researchers. The species has a relatively dull development and low reproductive rate with a long pregnancy period that is close to xviii months. These features indicate a low reproduction capability that has difficulties for the vulnerability of the white shark to non-natural mortality and the rate at which populations deplete and recover. These factors have su bstantial defects for the conservation of the white shark species.

Security Planning and Risk Assessment Essay Example | Topics and Well Written Essays - 1250 words

certificate Planning and Risk Assessment - Essay ExampleFailing to acknowledge employee training in encounter planning leaves one of the managers most valuable resources unused. Employees have the best and most current knowledge of earnest vulnerabilities. Employees will often accept these vulnerabilities as being or soone elses job, or fail to recognize their importance. do employees aware of the problem, and their individual responsibility, can often disclose bail risks that might be otherwise overlooked. In addition, they whitethorn be a significant source of intelligence concerning an impending, or ongoing, threat. Good employee awareness and conference are the first steps in designing and implementing a risk-reduction program within an organization.2.) The roles that the government and occult-sector looseness of the bowels in the protection of private-sector critical infrastructure facilities is usually determined by two factors budgetary concerns, and expertness. short ly the federal government plays a significant part during the mitigation phase to train and organize security for these concerns. This is appropriate, as it ensures that executives and managers have the latest information concerning research and threats that are constantly changing. This also gives the public a reassurance that the security of these high prise assets is coordinated on the federal level. While the government brings considerable expertise to the scenario, the private concern is expected to assume the budgetary requirements.In a free market economy, the private corporation is generally responsible for the immediate security of their assets. This includes physical security and access control. However, the protection of some assets that are critical to the economy, or health and safety, is in the interest of all citizens. The nature of the threat may demand a level of security that is not economically practical for a private business. consort to Ortmeier (2008), Indus try standards indicate that the protection cost should be less than 2 percent of the value of the asset to be protected (p.186). When the cost of security becomes excessive, it is not unreasonable to expect the taxpayer to bear a plowshare of the cost. Examples would be federal marshals on selected airline flights, or securing material that has a high value to a terrorist for use in explosives. The government should also pass and enforce legislation that mandates security and critique at critical facilities. The programs that the DEA and EPA currently have that require securing, monitoring, and accounting for drugs and toxic chemicals could be expanded to include other assets.

Critique Of The Film Avatar Movie Review Example | Topics and Well Written Essays - 1750 words

review Of The Film Avatar - Movie Review ExampleUsing the personification technology of a pitying being men ganglingy projecting via information processing system-assisted means to assume the form and identity of a genetically gr give, estrange life form of a Navi tribesman, an 18 foot tall natural resident of the imaginary exo-planet Pandora. Cameron creates an good ecology with imaginary plant species, a tribal people with their own native mythology, as closely as the personal relationships and political dynamic of the story, to give the science metaphor film incredible judiciousness which is rendered in 3-D by the most advanced computer CGI and IMAX technologies. In Avatar, Sam Worthington plays the reference point Jake Sully who is a paraplegic marine who has lost the use of his legs tho is sent to the far-away planet of Pandora for an avatar prove being conducted to communicate with the native population. The plot and conflict revolve some a corporation which wishe s to intercept the mineral resources of Pandora, and the scientists led by Sigourney Weavers character who ar studying the Navi people and the exo-planet of Pandora from an academic perspective. The corporation is portrayed as greedy and imperialistic, having apply a private mercenary force to clear the area of the 18-foot tall natives.The cinematography of Avatar is truly where the innovation in filmmaking is taking place, because this environment is entirely digitally created from CGI technology, with the humankind movement and characters edited into the computer environment via blue-screen filming.... sted means to assume the form and identity of a genetically grown, alien life form of a Navi tribesman, an 18 foot tall indigenous resident of the imaginary exo-planet Pandora. Cameron creates an entire ecology with imaginary plant species, a tribal people with their own native mythology, as well as the personal relationships and political dynamic of the story, to give the scie nce fiction film incredible depth which is rendered in 3-D by the most advanced computer CGI and IMAX technologies. In Avatar, Sam Worthington plays the character Jake Sully who is a paraplegic marine who has lost the use of his legs, but is sent to the far-away planet of Pandora for an avatar experiment being conducted to communicate with the native population. The plot and conflict revolves around a corporation which wishes to exploit the mineral resources of Pandora, and the scientists led by Sigourney Weavers character who are studying the Navi people and the exo-planet of Pandora from an academic perspective. The corporation is portrayed as greedy and imperialistic, having employed a private mercenary force to clear the area of the 18-foot tall natives. The teams of scientists in the avatar curriculum entered the bodies of genetically grown Navi people and were able to use machines so that their consciousness transferred to the avatar bodies in a type of dream. The director Ca meron filmed the actors in a digital blue-screen environment where the computers generated the characters done a very advanced, high-resolution form of animation. In this manner the use of actors to drive the shapes and sound of computer animation through virtual characters and imaginary landscapes built through CGI in production represents the talent of smell that actors such as Zoe Saldana

Pick 5 characteristic or stereotypes about Germans that you hold to be Essay

Pick 5 characteristic or stereotypes about Germans that you hold to be true and honor to what extent argon they opposite or comparable to American value - Essay ExampleThey do not exchangeable to be interrupted once work has started and able to combine contradictory demands of faculty and quality (Tomalin 18).Germans are very assertive in the sense they take pride in themselves and similarly regard themselves highly. They have high self-esteem and can communicate very well because they of their assertiveness. Another German trait is efficiency, sometimes brought to the extremes people often term it as cold efficiency or pitiless efficiency to the point of disregarding other peoples feelings as long as the job gets done. They want vigor to get in their way.Germans are also very rational, using logic and reason to pursue and pardon their ends. This trait is often brought to extremes also to the point of becoming almost mechanical and it could be used to pardon some wrong ends o r objectives through twisted logic.Assertiveness and efficiency are two traits which are comparable to American values. On the other hand, I find orderliness and rationalism to be the charter opposites. Americans are fond of doing things they like such as living in a disorderly manor hall room or starting several jobs at once. Americans are not so guilt-ridden with angst like the Germans with

FDT 1 - week 6 Essay Example | Topics and Well Written Essays - 250 words

FDT 1 - week 6 - Essay Examplethe broken in-migration system into law go forth play if there is a historical or shocking level of cooperation between the bickering parties in the linked States political landscape. It can only happen if a bipartisan assembly from both political divides oversees the immigration restores (Fifield, 2013). There exists a consensus between Congress and the White House in some of the main insurance points in the immigration bill. The main points of agreement relate to the border security issues, a strict employer halt system, and a path to citizenship to people who come into the United States by dint of the borders.A bipartisan group of senators leave behind be the answer to fixing the broken immigration laws since the obstacle to fixing the laws is not policy think but the lack of political goodwill (Fifield, 2013). Fixing the broken immigration laws is not the time the electric chair should exercise his bullying pulpit to make Congress act. It i s a time for the president to let the group of eight senators from both parties to lead the way to the finishing line.A group of eight senators referred to as the gang of 8 can provide a bipartisan solution to the immigration issue (Fifield, 2013). The group will provide the needed leadership. The group can push for what is to be fixed in the employment of undocumented immigrants, tightening security in the Border between the United Sates and Mexico, and offering a way through citizenship for undocumented immigrants can be granted. A sustained bipartisan spirit should prevail in the reform effort between Republicans and Democrats to fix the immigration

Law Hypothetical6 Essay Example | Topics and Well Written Essays - 250 words

Law Hypothetical6 - Essay ExampleHe does not want to gestate any involvement in the event and is very concerned that he not suffer any potential indebtedness except his enthronization. You all eventually agree to destroy the profits from the event on an equal basis. You question, however, the business skills of the dirt bike shop co- owner so that to have full responsibility over the business affairs of the event the biker shop owner volition be restricted to marketing. The three parties are the dirt bike store (which is a coalition between dickens brothers), the money was (as individual) and the OUTAWAY INN (which is a sub chapter S corporation).The naked as a jaybird venture should be structured as a partnership between the three parties. The three partners should have equal say in organizing and racecourse the event. This means that the two brothers who own the bike shop should have one vote as should the owner of the OUTAWAY INN and the Canadian investor.The new structur e should be more than a contract relationship. There should be formation of a new registered business entity to ensure continuity if the race proves to be a success. This will ensure easier periodical organizing of the race. It will also be easier to promote the race if it is a formally business than when it happens in an impromptu manner. The formal registration of the race would be in essence a new investment by the three partners.The partnership perfectly fits the description of a Limited liability partnership in that one if its partners the Canadian investor has limited liability. The requirement of the Canadian that he has as limited liability will prompt the partnership to go for C Corporation which will tax the business one at a time from the owners therefore ensuring that the partner will in no way be required to directly stomach any tax to the United States federal income tax law. This will ensure that only the returns from his initial investment will be taxed. The most s trategic move however, should the