The Ethics Of The Health Care Leaves Students With The...

The days of training health care professions, such as nurses, in hospitals have gone, shifting the focus of ‘practice-oriented’ to ‘professionalised’ (Rolfe, 2009). The change of focus on the study of health care leaves students with the challenge of gaining academic writing styles, which many lack. An affective academic paper is presented in a certain way with a set structure, with a specific purpose and formed through a structured process. If students do not know how to correctly form and present an essay, problems may occur in the form of plagiarism, leaving the academic paper ineffective. An academic essay with no structure is as ineffective as one without the right process, both are need for an academic paper to be successful. Many institutions and credible literature have their own definition of what an academic essay is. The guidelines in Dartmouth College describe an essay as being similar to a newspaper editorial in the way that it has a particular writing genre, containing set rules and conventions to communicate the argument clearly. Others may view The Australian Oxford Mini Dictionary (2006, p.169) definition of â€Å"a short piece of writing on the given subject,† as a better description. Despite having many classifications they all have a common point, an academic essay is a particular idea discussed though research and discovery in a structured form. It is said by Gardner Rolfe (2013, p.31) that French writer Michel de Montaigne is believed to be the creator ofShow MoreRelatedMastering Graduate Studies 1e32499 Words   |  130 PagesACADEMIC INTEGRITY RESEARCH LIBRARY KNOWLEDGE SKILLS COMMUNICATION EXPECTATIONS CAREER PATH  IMPRINT Title Mastering Graduate Studies EDITION 1 CONTRIBUTORS Editor: Alexis DiVincenzo Consulting Editors: Mark Alexander, Nicole Quow-Thomason Art Direction Senior Art Director: Miranda Hildebrand Art Development and Design: Jo DeSnyder-Rolfe Permissions contact Grand Canyon University 3300 W Camelback Rd Phoenix, AZ 85017 602.639.7500 Copyright Information Grand Canyon University. AllRead MorePerceived Stress Factors12999 Words   |  52 Pagespeople in the region. The first Asia Health Survey conducted by Reader’s Digest and Nielsen Media Research found that more than two out of five Filipinos (43%) said they were affected by stress. The survey conducted in August 2006 involved 24,000 respondents in seven Asian countries – the Philippines, Hong Kong, India, Malaysia, Singapore, Taiwan and Thailand. Moreover, the Department of Health (DOH, 1998) asserted that the sources of stress among college students are physical environment, work overloadRead MoreBaldrige National Quality Program45979 Words   |  184 PagesExaminers evaluates Award applications and prepares feedback reports. The Panel of Judges, part of the Board of Examiners, makes Award recommendations to the Director of NIST. The board consists of leading experts from U.S. businesses and education, health care, and nonprofit organizations. NIST selects members through a competitive application process. For 2008, the board consists of about 570 members. Of these, 12 (who are appointed by the Secretary of Commerce) serve as Judges, and approximately 100Read More65 Successful Harvard Business School Application Essays 2nd Edition 147256 Words   |  190 Pagesof The Harbus, the Harvard Business School newspaper / Lauren Sullivan and the staff of The Harbus.-2nd ed. p.em. ISBN 978...0..312...55007...3 1. Business schools-U nited States-Admission. 2. Exposition (Rhetoric) 3. Essay-Authorship. 4. Business writing. 5. Harvard Business School. 1. Sullivan, Lauren. II. Harbus. III. Title: Sixty...five successful Harvard Business School application essays. HF1131.A1352009 808.06665-dc22 2009012531 First Edition: August 2009 10 9 8 7 6 5 4 3 2 1 CONTENTS Read MoreStrategy Management18281 Words   |  74 PagesKauffman Foundation views Frank as one of the world’s 75 thought leaders in strategic entrepreneurship and innovation. 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Street ethnography is a term that describesRead MorePharmaceutical Industry Ethical Practices13569 Words   |  55 Pages| Ethics in Corporate Society | | PHARMACEUTICAL MARKETING-the growing ethical concern? Analytical Report | | | Madiha Raza Noama Naeem Sheikh Zargham Zaigham LETTER OF AUTHORIZATION November 5, 2011 Dear Readers, As students of BBA, our course instructor of Ethics in Corporate Society, Ms. Tania Danish authorized us to make a report on the â€Å"PHARMACEUTICAL MARKETING-the growing ethical concern?† We were required to make a report in accordance to our learning in the courseRead MoreHrm Practices at Infosys14505 Words   |  59 Pagesone of the first companies to offer ESOPs to its employees. The company followed variable compensation structure where the employees compensation depended on the performance of the individual, the team and the company. It also very tackles the challenges faced by the company to retain its talented workforce. 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Essay Case study of BMWs expansion into China - 2015 Words

Why has BMW planned to build its second factory in Shenyang, China? Introduction This case study will investigate the car manufacturer BMW and its recent plans to increase production in the Chinese market. BMW is a Transnational Corporation which can be defined as ‘a firm that has the power to coordinate and control operations in more than one country’ (Dicken, 2011, p.110). The automotive industry for years has been very static, but the automotive power is now shifting. Over the past decade there have been drastic changing patterns of consumption, for example China has experienced rapid changes in their GDP, growing by 10% per annum (World Bank, online). Car production is now shifting to new regions of the world with Japan and†¦show more content†¦For BMW this has meant that they have been able manufacture their vehicles in China without having to train highly skilled workers in Shenyang. BMW are therefore able to manufacture and sell their products in the same country, saving money on exporting the goods fully assembled. 3. Shenyang Shenyang is the 4th largest city in China and has been an important industrial centre for China since the 1930’s. In understanding why BMW have built factories in Shenyang, four aspects need to be addressed; Governance, embeddedness, transport and communication. Shenyang is an attractive place for TNC’s. Shenyang operates under an â€Å"open space† system of governance, which means that the Government has limited influence on its activities. Actors such as the Chinese government offer investment subsidies for companies such as BMW to locate there. One clause of receiving this subsidy is that each foreign company has to strategically couple with a Chinese company. Therefore in 2004 when BMW first moved into China they made a joint venture of â‚ ¬450 Million with Brilliance Automotive, one of China’s leading car manufacturers (BBC, 2003). This has proven a success and BMW are continuing this venture with their expansion, investing $73.5 Million in a new factory (Global Auto Sources, online). The Manufacturing embeddedness of Shenyang is a key reason for why BMW have experienced success and why they are expanding inShow MoreRelatedBmw Brand Analysis Essay3876 Words   |  16 Pagestwin-kidney shaped radiator grills on the 303. Its design can still be found on the manufacture’s cars today. After World War Two, the company was faced with destroyed factories and a three-year ban on producing anything because of an allied mandate for BMW’s participation in the manufacturing of rockets and aircraft engines during the war. In 1951, the manufacturer began producing cars again despite the lack of any solid financial backing, and it wasn’t until 1956 that BMW recovered with its famousRead MoreBavarian Motor Works: Business Analysis and Recommendations2501 Words   |  10 Pagesowning a brand which can be equated to efficiency, quality as well as engineering expertise (Trout,2005).BMW therefore has maintained its position as the be the worlds leading premium car manufacturer in terms of volume and sales (BMW Group,2011).BMWs three automobile brands namely BMW, Rolls-Royce and MINI are noted by the group to have set new individual records. A total of 113,000 clients are noted to have purchased a Husqvarna or BMW motorcycle. 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(Langley 2004, p691-711) Although the more stringent laws can eat away atRead MoreThe Strategy of International Business7464 Words   |  30 PagesThe Strategy of International Business Chapter Outline OPENING CASE: The Evolving Strategy of Coca-Cola INTRODUCTION STRATEGY AND THE FIRM Value Creation Strategic Positioning Operations: The Firm as a Value Chain Organization: The Implementation of Strategy In Sum: Strategic Fit GLOBAL EXPANSION, PROFITABILITY, AND PROFIT GROWTH Expanding the Market: Leveraging Products and Competencies Location Economies ExperienceRead More Comparison of Supply Chain Management Practices Essay5015 Words   |  21 Pageseffectiveness. These practices ensure production and distribution of merchandise in the right quantities, locations, and time. Efficient supply chain management can provide a source of competitive advantage to an organisation (Christopher, 2012). In the case of Wal-Mart, supply chain management practices are targeted towards lowering cost price, the basis of Wal-Mart’s competitive strategy. This is done by avoiding unnecessary middlemen and seeking to purchase products directly from manufacturers. As aRead MoreManaging the International Value Chain in the Automotive Industry60457 Words   |  242 Pagesenormousconsequenceforthe economy.InGermany,onejobinsevenis dependentontheautomotiveindustry;inthe UnitedStatesitisoneinten,andthisindustry isbecomingincreasinglycrucialintheemergingeconomiesaswell.IndiaandChinaarewell ontheirwaytobecomingleadingcentersof productionandtechnology.Theircompaniesare enteringtheglobalarenaasseriouscompetitors justasAmericanmanufacturersareshowing alarmingweakness,havingrestedfortoolong onRead MoreTesla Motors15249 Words   |  61 Pagesmentioned because it will be a start with the improvement, one’s end i s another one’s beginning. 1. Introduction Chapter To following introduction chaper, we specify to study about the Electric cars industry. Tesla Motor is the electric car company which presented in Denmark not so long time ago. There are challenges to deeply study internal and external in order to answer our research question and sub questions with marketing strategies models, financial analysis and statistics. 2. Motivation TheRead MoreTesla Motors15249 Words   |  61 Pagesmentioned because it will be a start with the improvement, one’s end is another one’s beginning. 1. Introduction Chapter To following introduction chaper, we specify to study about the Electric cars industry. Tesla Motor is the electric car company which presented in Denmark not so long time ago. There are challenges to deeply study internal and external in order to answer our research question and sub questions with marketing strategies models, financial analysis and statistics. 2. Motivation

Components of Debates free essay sample

They can be in the area of academic study such as writing or action. Experiments, surveys or content analyses or they can be in the area of public debate, c. An example would help here: etc. L. In the Deficit model of writing one first Identifies some unresolved Issue or need and them attempts to improve, solve or resolve a situation. Ii. Key here is the phrase Resolve. Ill. This is why we use Resolutions in our debates! Things are evident: l. You must clearly state what your resolution is! D. As part number of II.You must clearly Tate what Is bad/harmful/Len need of fixing or a need that has not been met or addressed You clearly Justify why one should care lb. You must demonstrate the significance of an issue v. You must lay out some framework to address what you have identified as a need or problem v. We will write a custom essay sample on Components of Debates or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page You must address the need cited vii. You must show the importance/advantage of your work! 2. Applying the Deflect Model to the world of 112 Debate 3. When constructing your brief, the following are Important terms or Issues to be aware of. A. The Affirmative has the Burden of Proof and must provide a Prima Facie easel . They must prove their case beyond a reasonable doubt lie. It must stand on its own among reasonable people: At Face Value or On Its Own. B. Always start by giving a Pithy c. Formally state your Resolution Attention Getting Device! D. Move next to giving a clear Justification of the Debate! I. Justify (Not Justine Timberline) why we should even care given all of the other things that we could be listening to or doing! 1. Why Is It Important lie. Discuss the Harms associated with your Topic iii. Establish why these Harms are Significant Harms 1.Cutting your hand is harmful, but is t really significant in the larger scheme of things? 2. Keep in mind here that we are arguing questions of fact here so there will be debate on these issues. 3. This Is where your first stasis points will be debated! lb. Tell us Why Now! Instead of later? And Significance v. Elaborate on Causes if not already discussed in Harms e. Topicality (e. G. Define the Bounds of the Debate) You must clearly define your debate through the use of definitions! It. You must lay out clear conceptual or operational definitions key in your debate Usually these are part of your debate (e. What does substantially mean; What kind of Guns are we talking about; Cloning or stems cells). v. Define the key terms of the proposition. Example: What is meant by affirmative action? specialized vocabulary terms/technical processes where appropriate. V. Define vi. Note contested terms whose definitions may change depending upon which side is arguing. Example: What rights means in animal rights. Conceptual Definitions: vii. Operational vs.. 1 . Operational are your particular twists on definitions 2. Conceptual are generally accepted definitions. Viii. Keep in mind that here we are settling questions of Definition and thus you will often be debating definitions f. Waived issues I. You cant debate every point so you should Just get some out of the way by admitting what you will not be debating. It. List the issue(s) that both the affirmative and negative sides have agreed NOT to dispute. Example: In sample animal rights briefs, groups agree that human life should be more revered than animal life; they will not debate that point. G. Conceded Matters I. You cannot win every argument so go ahead Give In N this point (Think f an Old Married Couple). It. You do not want to get bogged down in some issues and miss an opportunity to have a meaningful exchange of ideas! List the things your sides gives up or concedes to the other side. Example: in the animal rights brief, the negative side concedes that animals do experience pain, but claims that this is irrelevant to its overall argument. H. Your Plan! I. You must lay out a clear and realistic plan, but assume you have fiat power (e. G. You can make anyone do anything within reason) specifically what you will do. Iii.Who will do it? V. What will be done? V. How much will it cost? V. Where will you get the money? Vii. How long will it take? Viii. Any special Procedures? x. Where will it be done? X. How Long will your policy be in effect? I. Solvency! I. Here state I. Now that you have laid your plan out in a clear fashion we should discuss the great ways that your plan address the need you identified. It. Here is where the second half of your stasis points come in! J. Comparative Advantage I. You will need to show that your plan has some sort of comparative advantage over the Status Quo! K.

To what extent can Grendon be considered a Maverick prison Essay Example

To what extent can Grendon be considered a Maverick prison Essay Ongoing debates surrounding the idea of prisons have highlighted how prisons arent working. HMP Grendon has become a landmark in British prison history as a prison that has sought alternative methods of treatment for the incapacitation of offenders. This paper will outline the methods used by Grendon in the prisons attempts to rehabilitate offenders and how those methods compare to those currently employed in regular prisons. It will finally be argued that Grendon, supported by a number of empirical findings, has taken the risks and gained the results that ensure the prisons status as a Maverick prison. HMP Grendon is a category B prison outside Aylesbury, Buckinghamshire. It opened in 1963, in a period of great social change which saw homosexuality legalised, the Open University founded, an equal pay act established, and the implementation of race relations legislation (Wilson, D. , 1994). In understanding the social context of the prisons beginnings we can start to understand the theoretical underpinnings of its core aspects. With new ways of understanding the old, Grendon brought a new way of understanding how to deal with offenders into the light. The prison is divided into six wings, five of which are relatively independent therapeutic communities with 40 or so residents in each, with a smaller assessment and preparation wing for 25. Most of the prisoners are in for crimes such as armed robbery, murder and a variety of sex offences. All have sentences of more than four years and all have volunteered to go there. Often many of the members have given up the option of parole to try to sort themselves out before being released. We will write a custom essay sample on To what extent can Grendon be considered a Maverick prison specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on To what extent can Grendon be considered a Maverick prison specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on To what extent can Grendon be considered a Maverick prison specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The therapeutic communities used by Grendon incorporate four main elements that contribute to the running of the establishment which are democracy and empowerment; the prisoners have rights of power over the administration and running of the prison; They also have responsibility; the prison encourages responsibility on an individual and collective level; Support; the system employed at the prison allows for the support of offenders from a variety of staff including psychiatrists, psychologists, probation staff, as well as those there to educate the prisoners; and finally confrontation; the prisoners are force to confront their crimes and the impact they have had on any victims and the prisoners are confronted if they should play down their crimes or if they attempt to harm others in the therapeutic community. Our current prison system is based on the idea that prison works and to varying extents the models of deterrence, prevention, retribution, and rehabilitation are heavily imbedde d in the idea of incarceration. The thinking behind the deterrent/ prevention model is that prison acts as a deterrent because of its unpleasant nature. Jeremy Bentham particularly advocated this view, that punishment should be sufficiently distasteful to the offender that the discomfort experienced would outweigh the pleasure to be deprived from criminal activity (Olsen, 1999:213). According to theorists such as Bentham such punishment can work on either a general or individual level in that both the general public who may be considering a crime are deterred as well as those who experience the prison system first-hand. By deterring crime through prisons it is hoped that it will be prevented. The retributive model of punishment states that those who offend deserve to suffer and that punishment institutions should inflict the punishment they deserve, which is justified for deliberate wrong doing. It favours the philosophy of an eye for an eye, a tooth for a tooth and is considered to be backward looking in that it focuses on the crime already committed by the person rather than the utilitarian focus on the future consequences of punishment seen in deterrence models. Rehabilitation aims not to punish the offender but to teach them how they can reintegrate into society to lead law abiding lives. It is hoped the prisoners problems can be identified and resolved- The objective of reform or rehabilitation is to reintegrate the offender into society after a period of punishment, and to design the content of the punishment so as to achieve this. (Hudson, B; Understanding Justice; 1996 p26) The effectiveness of rehabilitation in regular prisons has come under much scrutiny due largely to the overcrowding of the prisons At every level of the prison system, overcrowding is having an effect on the ability of prisons to deliver rehabilitative programmes. In spite of additional resources, the movement of prisoners and the gap between the number of prisoners and the spaces available are making it very difficult to provide sufficient positive activity for enough prisoners (Rehabilitation of Prisoners, first report of the Home Affairs Select Committee, 2004-05, November 2004). The amount of inmates in prisons clearly means that rehabilitation does not make up a significant part of the prison regime for prisoners. Over the years there has been much debate over which models are most effective of rehabilitation in prisons has been widely questioned; In 1974 Martinson questioned What works? and in his paper stated that our present strategies cannot overcome, or even appreciably reduce, the powerful tendencies of offenders to continue in criminal behavior (Martinson, 1974: 49), and so proclaimed the nothing works. Later however, in 1979 he stated that some treatment programs do have an appreciable effect on recidivism. (Martinson, 1979: 244) and that [s]uch startling results are found again and again in our study, for treatment programs as diverse as individual psychotherapy, group counselling, intensive supervision, and what we have called individual/help (aid, advice, counselling). (Martinson, 1979: 255). Although he did not advocate rehabilitation as a primary tool for the punishment of offenders, his view that nothing works moved to everything works a little bit and can be seen as an important time for the future of rehabilitation. The differences between HMP Grendon and other regular prisons first become apparent in the physical running of the prison. The unlocking of the prisoners at 7. 45am until 21. 00pm and the calling of the staff by their first names all symbolise a more relaxed atmosphere than that of regular prisons. All types of category B offenders are deliberately kept together and encouraged to socialise with each other which is a stark contrast to the running of standard prisons which tend to cultivate a kind of hierarchy with armed robbers and murderers at the top and sex offenders at the bottom. This hierarchy often causes numerous threats of abuse often ending in segregation. In encouraging all prisoners to take part in the system together and on an equal level there is no need for segregation. Those at Grendon have no privacy however and there are no secrets allowed within the prison which can often be difficult for the prisoners as the us and them ethos of their previous prison experience was often characterised by secrecy between the prisoners as well as between the prisoners and staff. One of the biggest distinctions that set Grendon apart from all other prisons in the UK is its democratic structure that aims to empower the prisoners in giving them a voice on matters of conduct within the establishment. Empowerment within the prison is considered important for the growth of each prisoner as an individual and each of the prisoners have a direct say in every aspect of how the prison is run. They are given the opportunity to work out for themselves what is right and wrong and have the right to vote other prisoners out of therapy should they break any of the three rules of therapy, which are; no drink; no drugs; and no violence. Those who are voted out of therapy are returned to their sending establishment. In giving the prisoners a chance to stop such behaviour, issues such as drug addiction, which is often fuelled or created, not stopped by being in prison, automatically becomes less of a problem than in other prisons. In being able to apply their own values to the world in which they are living they are given, it is hoped, a better feeling of self worth than what is given in regular prisons in that they are not told what to do, they are encouraged to decide for themselves what is right. It is hoped that the prisoners can then apply that idea to the outside world. At Grendon the barriers between staff and prisoners are broken down and very often members of staff become more like friends than prison staff and a kind of mutual respect is formed which encourages good behaviour amongst the prisoners. This is illustrated well in David Wilson and Stephen McCabes (2002) study which attempted to understand how Grendon works in the words of those undergoing therapy. One of the prisoners stated that They [the prison staff] gave me respect, and that made me have self respect. I started to see things for what they were, and when you feel good about yourself, you feel good about other people too. The distinction between regular prisons and Grendon becomes clear here; at Grendon democracy and respect go hand in hand whereas elsewhere in other prisons, neither exist. In England the prison population has risen dramatically and is at its highest ever recorded level. In February 2004 the prison population in England and Wales reached an all time record population of 74,594- an increase of 3. 6% over the year. Since 1995, over 15,200 additional prison place have been provided at a cost of more than    £2 billion and the UK has the highest imprisonment rate in the European union at 141 per 100,000 (Baker, N. , 2004). With the prison population growing so rapidly and prisons costing so much it is evident that the current solutions to crime are not working. Of particular concern is the fact that recidivism rates for those coming out of prison show that 45% of men re-offend within two years, 38% of women, 72% of young males and 51% of young females re-offend within two years of their release. (Prisons). This evidence unmistakably indicates that traditional punishment does not work. Research carried out by the Home Office has found strong links between time spent at Grendon and low rates of recidivism. There findings found that; Lower rates of reconviction were found for prisoners who went to Grendon than for prisoners selected for Grendon but who did not go; Time spent at Grendon was strongly related to reconviction reconviction rates were lower for prisoners who stayed for longer periods; Prisoners who stayed 18 months at Grendon exhibited reductions in reconviction rate of around one-fifth to one-quarter; Both mode of release from Grendon (i. e. transfer back to the prison system or release into the community) and length of stay at Grendon had an impact on reconviction rates, but of the two, length of stay seemed considerably more important (Marshall, P. , 1997). This work supported the results found by Cullen in his 1994 study that found that time in therapy at Grendon was significantly related to rates of reconviction with 18 months being a threshold for the greatest improvement, with those who left therapy before 18 months having reconviction rates twice that of those who completed 18 months or more. (Wilson and McCabe, 2002). Research findings such as these suggest a contrast in the success rate of Grendon and other prisons in terms of recidivism and indicate wholly that Grendons achievements have far outdone those of the prison system and Grendon appears to be working. As well as recidivism, the fact that those who go to Grendon (arguably) come out better people and can actively participate and contribute to society also must be taken into consideration. Whilst those who have served in regular prisons are constantly churned in and out of prisons having reproduced the same morals and values that got them there in the first place, Grendon is able to aid the prisoners in developing values and morals compatible with leading non criminal lifestyles. This means that not only does the prisoner not (it is hoped) commit crimes but he is also able to make a positive contribution to society. The major differences that can be seen between Grendon and regular prisons is of course the fact that they are a rehabilitative establishment rather than purely a punishment establishment. This has meant that the focus has been on teaching prisoners the effects of their crimes and to understand why and how they came to do the things that they have done and why they should not continue doing them. While regular prisons continue to make bad people worse Grendon has been able to work with the prisoners instead of against them and so allowing the prisoners to see how the process can be mutually beneficial to both the prisoners and the staff, as well as the outside world. The democratic nature of the way the prison is run empowers the prisons but at the same time, with democracy comes responsibility and being responsible for ones own actions is one of the first steps to being able to shrug off a criminal lifestyle. With Grendon being based on communalism the prisoners are able to learn how to become one of the working components that make up a community and this in turn enables the prisoner to feel that they have a worthwhile contribution to make to the outside world. Though criticism does exist about Grendon, particularly from prisoners in other establishments who see it as the soft option, it has in fact been found (Wilson and McCabe, 2002) that once the prisoners are there they find the methods employed by Grendon as tougher than any other bird they have had to do. Often, being forced to face the crimes that they have committed or having to face personal issues from their past can be much tougher than having to sit in a cell for 23 hours a day. HMP Grendon has undoubtedly shown itself to be standing apart from other prisons in the United Kingdom. In terms of its structure, what it aims to achieve and how those achievements are realised, it has contradicted the deterrence, prevention and retribution models that our current prison system is so heavily based on. It has shown that rehabilitation works and the rates of recidivism at Grendon, compared to those of regular prisons, reflect that.

Competition in Economics

How the accounting function should support their organisation in adopting and implementing a strategic approach to sustainability. The WritePass Journal

How the accounting function should support their organisation in adopting and implementing a strategic approach to sustainability. Introduction How the accounting function should support their organisation in adopting and implementing a strategic approach to sustainability. IntroductionAccounting FunctionRetail Sustainability, UKM S Sustainability Approach   Sustainability ManagementGovernment Policy on SustainabilityCreating Sustainable ValueHow Effective are Sustainability measures?ConclusionReferencesRelated Introduction Our planet is constantly changing and most of the changes that are occurring are as a result of our actions. The use of limited resources by different types of organisations all over the world to create products and services without much thought of what happens in the long run. Some important questions that need answers to are; will resources run out if not properly managed? Will there be resources for future generations? How can the limited resources be managed to ensure environmental catastrophes do not happen? And how to make organisations more accountable by involving accountants in the sustainability process?   Our environment may become severely affected if strategic discussions, objectives, goals and targets are not fully integrated within governance, accountability arrangements, reporting and the organisation’s way of governing overall risk management. Since sustainability is one of the key drivers for business in current years,the accountants should be able to support their organisation in adopting and implementing a strategic approach to sustainability. Accounting Function Accounting is defined by the American Institute of Certified accountants (AICPA) as ‘the art of recording, classifying, and summarising in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof’. An Accountant’s main purpose up until the 90’s was reporting financial   accounts in terms of monetary values and profits however, the accounting profession needs to embrace the issue of sustainability to be able to maintain its integrity as a profession. Accountants should consider achieving wider transparency with non-financial Reporting against a broader set of stakeholder expectations. Such as separate, sustainability or corporate social responsibility reports that may be based on de facto standards, such as those from the Global Reporting Initiative.   This perspective also includes sustainability assurance, to help to improve credibility and trust, and m ight be of interest to those professional accountants in public practice. Retail Sustainability, UK Sustainability has three important dimensions for all organisations including the retail sector; Economic viability Social responsibility Environmental responsibility. The challenges of sustainable development require innovative approaches that inspire, and call businesses, governments and people to action. The retail sector can make a huge contribution to sustainability through their own operations, through their supply chains and through their relationships with their customers. The recognition governments and many organisations have given in to sustainability and sustainable developments are changing business culture and society. The global challenge is to ensure that retail organisations embrace sustainable development practices; Reverse the previous erosion of natural resources; Improve their environmental, social, and economic performance. This requires radical changes in the way we do business and the way we live our lives. M S Sustainability Approach Marks and Spencer claim to become the most sustainable retailer in the world. Retail organisation like marks Spencer have already let the public know some of the goals of the company which will help them to achieve sustainability. MS engaging customer with Plan A, the aim of this plan A is to encourages shoppers to give ideas for environmental change. Through suggestions from shoppers they have been able to introduce the ‘charging for plastic bags scheme’ and this has significantly reduced the use of plastic bags at their stores by more than 70%. Marks and Spencer is in   partnerships with WWF which help them to address environmental issues associated with sourcing cotton, wood and fish and they are helping them to fund vital orang-utan conservation in the Heart of Borneo; Oxfam helped them   to encourage clothing recycling whilst also raising money for their vital work. They have also worked with a range of partners for over three years to run their Marks Start work experience programme for disadvantaged   group which has helped over 800 people get back into work in the UK. ‘’Producing and harvesting raw materials can cause significant harm to the environment. Becoming more sustainable means making better use of the materials already available to us and at the same time making sure that key raw materials are sourced in ways that allow them to be naturally replenished’’   Sustainability Management Sustainability Management will help Accountants to Introduce sustainability measures, and environmental accounting as an extension of existing Accounting/information systems to accommodate organisational plans for sustainable development and enhancing performance evaluation and measurement. Accountants can advice on how organisations can relatively improve energy efficiency and reduce waste; this, in turn, can help them improve environmental performance while reducing their costs, all in a relatively short time frame. MS claims it saved  £50m in 2009-10 as a result of Plan A, which was launched in 2007 and Between April 2007 and May 2008, they   managed to save 12%, or 1402 tonnes of packaging. Accountants should consider achieving wider transparency with non-financial Reporting against a broader set of stakeholder expectations. Such as separate sustainability or corporate social responsibility reports that may be based on de facto standards, such as those from the Global Reporting Initiative. Included is advice on reporting on climate change issues and emissions in a way that demonstrates the existence of a structured system and approach to managing climate change impact and risks Government Policy on Sustainability National strategy The UK and devolved governments have separate strategies, each including further priorities and supported by further measures and indicators, based on their different responsibilities, needs and views. Our estate The Government is committed to leading by example on sustainable operations and procurement. Sustainable Operations of the Government Estate sets targets for all Government departments, agencies and bodies. Local and regional Local and regional solutions are needed to address locally identified problems. Sustainable communities, in both urban and rural areas, can stimulate the delivery of sustainable development. International The UK actively promotes multilateral and sustainable solutions to today’s most pressing environmental, economic and social problems. More prosperous nations have an obligation to put their own house in order, and to support other countries in the transition towards a more equitable and sustainable world. There are a couple of thousand accountants in Johnson Johnson and not many of them are even familiar with the term sustainability Michael J. Foley, Assistant Corporate Controller, Johnson Johnson, USA Creating Sustainable Value The new Sustainability Framework, developed by the Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC), highlights the issues that organisations must address to make sustainability part of their business model. It offers guidance on how to inject sustainability leadership into the management cycle, from making and executing strategic decisions to reporting on performance to stakeholders. Framework allows professional accountants to easily navigate those sustainability issues that are most important to their immediate roles. How Effective are Sustainability measures? Evaluating whether sustainability is only there in theory and not in practice is difficult. Most retail organisations claim to have the right and practicable sustainability measure in place because they have incorporated corporate social responsibility into their main business objective but   there are reasons that suggest they in fact portray themselves as socially responsible when this might not be the case in reality. The initiative by retail organisations to encourage customers to use less plastic bags   have not worked on all customers as people tend   to forget them and buy new ones   each time they go shopping. Nevertheless, more retailers are conscious of their impact on people and the planet, and some are becoming sustainability leaders. But is this concern genuine or simply crass marketing, or even â€Å"greenwashing?† Conclusion Enhancing the role of professional accountants in developing sustainable business can benefit retail employers and the public. Accountants’ professional background and orientation has equipped them with the necessary qualities to support their contribution namely, wide business understanding, numeracy and knowledge of measurement, and objectivity and integrity. Applying these skills to sustainability issues can help organisations to embrace sustainable development, and to incorporate it into strategic planning, execution and reporting. References www.ifac.org/sustainability-framework/overview#box-1 www.sd-commission.org.uk/pages/sustainable-retail Can’t see the wood for trees, Can’t see the trees for the numbers? Accounting education, Sustainability and the Public Interest. ROB GRAY* AND DAVID COLLISON†  defra.gov.uk triplepundit.com http://corporate.marksandspencer.com The plan A [Accessed 20th January 2011] http://plana.marksandspencer.com/we-are-doing/sustainable-raw-materials Marks Spencer sustainability pledge is flawed [Accessed 9th February] guardian.co.uk/sustainable-business/m-s-sustainability-pledge Marks Spencer sets out its sustainable stall [Accessed 11th February] independent.co.uk/news/business/analysis-and-features/marksspencer-sets-out-its-sustainable-stall-1914358.htm

Is the Judicial Branch Still the Weakest Branch of Government Essay

Is the Judicial Branch Still the Weakest Branch of Government - Essay Example Every day, Linda Brown together with her sister had to pass through a risky railroad switchyard to reach the bus stop for the drive to their all black elementary school. The elementary school near the Brown’s house was only for the white students. This prompted Linda Brown together with her family to present this issue to court since it breached the 14th Amendment. The judgment passed by the federal district court was that discrimination in public education was detrimental to black students but since both all- white schools and all black schools had similar transportation, buildings, teachers, as well as, curricula, the court declared the segregation lawful (Olivo 123). Being dissatisfied with the court verdict, the Browns took their case to the Supreme Court asserting that although the facilities were the same, discriminated schools could never be alike to one another. Eventually, the Supreme Court passed their judgment that state laws demanding segregated but equal schools b reached the EPC (Equal protection clause) of the Fourteenth Amendment. This case was relevant since it set the basis for the civil rights movements and provided African Americans with the hope of the removal of segregated but equal on every front policy. In fact, it reversed decades of the segregationist practices in America. Therefore, it is a transformational event, which brought the birth of social and political revolution, and opened the entrances of all public schools to every individual within the US. Additionally, it enabled individuals of different colors have equal chances to a public and free education irrespective of their races and residential places. The judicial unit of the US lacks power to judge, and this choice to carry decisions and make the judgment lies on the executive. As noted by the court’s decision in Brown v. Board of Education, the executive delegates the privilege and holds the communitys sword (Court