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Wednesday, October 30, 2019

Argument in Favor of Abortion Legalization Essay - 3

Argument in Favor of Abortion Legalization - Essay Example It should be well understood that mothers have a natural motherly instinct that causes them to have a profound likeness to children, at least their own. Therefore, when they are forced to abort during fetal complication, it should be seen as a last resort. Mothers should not be punished with a risk of death at times of complications because it was their decision to get pregnant at first. Whereas opponents argue that fetal life is sacred and should be spared in such instances, it should be understood that a mother’s life is sacred and more important at such instances. Therefore, abortion should be legal at such instances. More worrying is the fact that mothers are forced to sustain and nurture life against their will at instances of rape and unwanted pregnancies. Fundamentally, we should not be promoting forced motherhood since the same is likely to bring social issues such as juvenile delinquency as a result of failed parenthood. Why should we force someone to support an unplanned family without financial assistance? Those who oppose abortion in such instances should provide a pool of resources for all parenthood caused by forced motherhood, at least they can help financially. Otherwise, abortion seems to be the most rational thing to do under the circumstances. It is worth noting that abortion is not killing since life begins at birth. Ideally, the fetus has not yet developed to a complete human being with free will and perception. This implies that fetus hardly has any moral status (Gaita and Sather 159). Although abortion should not be encouraged due to the associated complications, people should not feel as if they are committing murder since the same does not amount to terminating the life of a freely living being. The fetus is not yet developed and that is why it has to depend on another human being for survival.  

Monday, October 28, 2019

Doctor Faustus as a Play Essay Example for Free

Doctor Faustus as a Play Essay 1. Characters The main characters are the Faustus, the protagonist, Mphistophilis, the villain. Apart from this we have Wagner, Good angel, evil angle, Lucifer as major characters. Chorus, Pope, The Emperor of Germany, Raymond king of Hungary, Duke of Saxony, Bruno, Duke of Vanholt, Duchess of Vanholt, Martino, Frederic, Benvolio, Valdes, Cornelius, Clown, Rogin, Dick, Vintner, Horse-course, Carter, Old Man, Scholar, Cardinals, Archbishop of Rheims, Bishops, Monks, Friars, Soldiers, Belzibub, The seven deadly sins, Devils, Spirits in the shapes of Alexander The great, of his Paramour, of Darius, and of Helen in the list of minor characters. 2. Dialogue The play was written well ahead 1830, so the colloquial prose is automatically eliminated. The dialogue in the play, Dr Faustus, is more of the thoughts of the characters instead of their actual words. For example, Faustus says, Faustus, begin thine incantations, And try if devils will obey thy hest, Seeing thou hast prayd and sacrificd to them. Here, he is alone on stage, and is talking to himself. Usually we dont see people talking to themselves while theyre alone. However, Marlowe uses this so time of solitude as a time to tell us what Faustus is doing, which keeps up informed. Those words seems to be less natural because they sound like Faustus thoughts instead of his actual dialogue. An example of stage direction within the dialogue is when Mephistophilis says, Faustus, thou shatl: then kneel down presently, Whilst on thy head I lay my hand, And charm thee with this magic wand. 3. Plot The play, Doctor Faustus, is all about Faustus, an erudite man in medicine and other knowledge known to man. However, disgruntled Faustus, not knowing where his life is heading, calls upon Lucifer and his accomplice, Mephistophilis, to instruct him the ways of magic. But they agree to be his mentors only if Faustus would sell his soul to Lucifer and be his after 24 years. Faustus agrees. He goes through trying times while he is unsure of his decision and considers repenting. But then hes persuaded over and over again to the magic powers of the devil that were far more satisfying than the powers of heaven. 4. Conflict The conflict in Doctor Faustus is within Faustus himself, who is personified in two angles good and evil each trying to pull Faustus in their opposite paths. Hence, we often see that Faustus repents following the good advice of the good angle. However, the evil angle again scores its victory by infusing fear into Faustuss heart. In the penultimate scene, Faustus is tested to give into the temptations of the seven deadly sins. We find him deceived by lust, one of the deadly sins, as he yields to the beauty of Helen, despite the advice of the old man. Even in the last scene, Faustus is spooked by the power of evil than the trust in God. His so called repentance is the mere voice of fear than a firm prayer to God. Thus we find the prevalence of free-will and willful submission to the fears of his mind. 5. Settings Doctor Faustus stand on the verge of two eras the Renaissance and the Middle Ages. Some aspects of the setting are distinctly medieval. For example, the world of Doctor Faustus includes heaven and hell, as did the religious dramas of the medieval period. The play, is often, lined up with supernatural characters angels and demons, who might have stepped onstage right out of a cathedral. Like in the plays of Middle Ages, few of the background characters are in fiery pursuit of salvation. But, the setting of Doctor Faustus is also a Renaissance period the period of European history at the close of the Middle Ages and the rise of the modern world that gave rise to a cultural rebirth through the 14th to the middle of the 17th centuries. The atmosphere of the play is speculative. People are often asking question never dreamed of in the Middle Ages. For example, people are asking, Is ther a hell? Faustus himself is seized by worldly ambitions. He is far more concerned about luxurious silk gowns and powerful war-machines than saving his soul. Was there a dividing line between the Middle Ages and the Renaissance ? The answer is there wasnt. Both old and new ways of thinking existed side by side as people lived through a long period of transition. Transition is the key to the setting of the play. 6. Stage Direction Most of the stage direction are written within the dialogue of the script. Only few stage directions in parenthetical are the entrances, exits. Damnd be his soul for ever for this deed! [Exeunt all except Faustus  and Mephistopheles Occasionally, especially during the scene involving the Pope, we find the occasional I pledge your grace. [Snatches the cup.]. and Nay, then, take that. [Strikes the POPE.] Each of these types of stage direction helps us to better understand of the action of the play. If the stage direction is in the direction, the audience not only hears what the action is about but they also get to see it. Likewise, if the stage direction is in parenthetical, then the director knows what Marlowe wants the scene to look like. 7. Scenes Allowances must be made for the shattered form in which Doctor Faustus survives. Originally, the play may have had the loose five-act structure suggested by the 1616 text. Or it may simply have been a collection of scenes or movements, as in the shorter version of 1604. In fact, the act divisions in Doctor Faustus are the additions of later editors. Scholars have made their own decisions about the plays probable cut-off points. Thats why no two editions of Doctor Faustus have identical act and scene numbers. 8. Theme A study in ambition, Dr. Faustus is someone who is an overreacher, a man who strives against human limitations. Faustus tries to do more than is humanly possible. He seeks to know, possess, and experience everything under the sun. There are two ways to read Doctor Faustus: First, the play glorifies ambition. Though Faustus is finally undone, his dreams emerge larger than the forces that defeat him. Second, the play criticizes ambition. Faustus falls to great depths from lofty heights. Whats more, his larger-than-life dreams are cut down to size by the pointed ironies of Mephistophilis. Thus we can say that Doctor Faustus is a great play of all the times.

Saturday, October 26, 2019

The Importance of the Cloak in Homer’s Odyssey :: Homer, Odyssey Essays

The Importance of the Cloak in Homer’s Odyssey      Ã‚   Near the end of the fourteenth chapter of Homer's Odyssey, the main character, Odysseus, announces that he is about to tell a story to his swineherd, Eumaeus, and several other workers inside the swineherd's hut. Odysseus warns the men that his story is the result of his drinking with them, but the story is actually a test of his swineherd's character. Disguised as Castor's son, a rag-wearing beggar with no possessions, he tells the men a story about fighting alongside the man who, secretly, he really is. Homer emphasizes Odysseus' great mind when he acts the part to its entirety even when his own story is twisted to today's reader. In the tale, his fellow soldier at Troy, Odysseus, is able to manipulate another soldier into taking a request for reinforcements so that Castor's son can sleep under the departing messenger's cloak.    Both in his story and within the hut, Odysseus is the manipulative character, and the ultimate outcome of both is the temporary use of a cloak for Castor's son to sleep under. Knowing the limited resources of the swineherd and his own abundance of cloaks at home, Odysseus frames his story so that the swineherd would consider lending his guest the use of a cloak rather than telling a tale with a moral of being generous and gift giving. The swineherd is able to show his guest hospitality yet face no loss by the lending of a cloak. This insight shows the maturity and development that Odysseus has experienced along his journey home; a younger and less experienced Odysseus may not have considered the importance of the difference between lending and giving when the host is a man he employs.    For twenty years Odysseus was away from his home of Ithaca, and in this time he faced several events that would change the way he would see the world. Witnessing such events as the breaking open of six of his innocent soldiers' skulls by a Cyclops (Homer 132) and the feeding of another six of his men to a six-headed beast (Homer 186) played a large part of the changed man that returned. Though a changed Odysseus awoke on the beach of Ithaca, he would have to force all the lessons of two decades out of his personality and into the efforts to regain his life; he would need to use the strength he gained from his experiences to conceal his identity behind a mask of weakness.

Thursday, October 24, 2019

The Rain Forest Essay -- Ecology Environment Research Papers

The Rain Forest   Ã‚  Ã‚  Ã‚  Ã‚  The destruction of the rainforest is a problem that the people of the world can not continue to ignore. 14 percent of the Earth's land used to be covered by rainforests yet this number has dropped significantly to only about 6 percent (http://www.ran.org/ran/info_center/index.html). Rainforests provide the people of the world with many necessities, some of which would no longer be available if rainforests did not exist. In the last 50 years, rainforests have declined at a terrifying speed of 150 acres per minute or 75 million acres per year (http://www.ran.org/ran/info_center/index.html). People must open their eyes to the horrible tragedy that will inevitably occur if the citizens of the world do not realize the seriousness of this problem.   Ã‚  Ã‚  Ã‚  Ã‚  To better understand the importance of the rainforest, one must be knowledgeable about what a rainforest actually is. The two main types of rainforests are temperate and tropical. Tropical rainforests are located in Latin and South America, Africa, Southeast Asia, and other areas in which temperatures stay above 80 degrees Fahrenheit year round. They can be found in 85 countries all over the world, however, 90 percent of them are concentrated into fifteen countries, each containing over ten million hectares. Tropical rainforests receive 160 to 400 inches of rain each year. Although these dense, damp forests cover just 5 percent of the Earth's surface, they can provide homes for between 50 and 90 percent of the Earth's plants and animals (http://www.davesite.com/rainforests/review1.shtml).   Ã‚  Ã‚  Ã‚  Ã‚  Tropical rainforests consist of three distinct layers referred to as the forest floor, the understory, and the canopy. The forest floor contains very poor soil which is mainly due to the trees not allowing for ample sunlight to reach the ground. Because only one to two percent of the light at the top of the forest's canopy manages to reach the floor below, photosynthesis ceases to exist. On top of the soil lies a thin layer of the remains of millions of dead trees, plants, and animals which are quickly broken down by the numerous number of organisms on the floor (Nichol 45). It contains a variety of insects as well as larger mammals such as gorillas and jaguars. The understory is home to smaller mammals such as anteaters, lemurs, and tree kangaroos. It also contains ... ...rcent of the Earth's land used to be covered by rainforests yet this number has dropped significantly to only about 6 percent (http://www.ran.org/ran/info_center/index.html). Rainforests provide the people of the world with many necessities, some of which would no longer be available if rainforests did not exist. In the last 50 years, rainforests have declined at a terrifying speed of 150 acres per minute or 75 million acres per year (http://www.ran.org/ran/info_center/index.html). People must open their eyes to the horrible tragedy that will inevitably occur if the citizens of the world do not realize the seriousness of this problem. Sources Cited http://www.ran.org/ran/info_center/index.html http://www.davesite.com/rainforests/review1.shtml http://www.davesite.com/rainforests/review2.shtml http://www.davesite.com/rainforests/review3.shtml http://www.davesite.com/rainforests/review4.shtml http://www.davesite.com/rainforests/review5.shtml http://www.stevensonpress.com/intro.html http://www.ran.org/ran http://www.mtc.com.my/lib/formal/fact4/overview.htm Nichol, John. The Mighty Rainforest. The Netherlands: David and Charles Printing, 1990.

Wednesday, October 23, 2019

Green IT at City University †City Green Monitor

Abstract One of the main initiatives which have been employed by the City University within the Information Technology (IT) department is that of the Green Monitor, where a computing room has been set up by a group of students aimed at recording data from an environmental perspective (Green Dragons, 2014). This initiative is both effective now and in the long run, with wider possible uses in the future. This initiative is currently in its infancy, with the wider use under analysis here, as to how it can foster Green IT, going forward. The aim of this research is to develop this resource further and to create both policies and technology that will allow the IT department to support the Green Initiative across the City University, as well as across other institutions. Introduction The first issue which needs to be determined in this proposal is what precisely is meant by Green IT and what the impact of Green IT initiatives can be on an organisation or wider groups of organisations. In accordance with the guide produced by the Chartered Institute for IT, BCS (O,Neill, 2010) states that: â€Å"Green IT is a collection of strategic and tactical initiatives that directly reduces the carbon footprint of an organisation’s computing operation†¦ However, Green IT is not just focused on reducing the impact of the ICT industry. It is also focused on using the services of ICT to help reduce the organisation’s overall carbon footprint† This basic definition presents some interesting points of discussion, before going on to look at the precise nature of the work being undertaken here. Firstly, the issue of Green IT is thought to be linked to the workings of organisations and not to individuals themselves. This raises an important question from the outset: focussing on an organisation may be a false approach due to the fact that so many devices are now used by individuals and not as part of an organisation at all. Secondly, there is the notion that strategic and tactical initiatives may refer to a different approach to the strategies that may be seen as relevant for Green organisations, such as Greenpeace, thus creating a disparity in the overall objectives to be pursued. Finally, it is also noted in this definition that IT itself can be seen as a positive step towards environmental management, with factors such as the ability to work from home reducing travel emissions. This potential benefit of IT is not to be igno red and should be considered alongside the environmental costs. Moreover, O’Neill then goes on to argue that it is also necessary to look at the whole process of IT, including the manufacturing, transportation and disposal, not simply at the emissions and consumption when the item is operative. For the purposes of this research and in looking at the areas of Green IT projects within the City University, it is important to consider how the success or otherwise of the initiative may be judged. Bearing in mind the aforementioned discrepancy between strategy and tactical initiatives that may be pursued by the Chartered Institute of IT and the approach taken by environmental groups there is an immediate difficulty in producing a coherent plan for providing Green IT. In accordance with the BCS and the work by O’Neill, Green IT should be focussing on some key areas. Firstly, he argues that the area of Green IT should look at changing the ethos and culture within an organisation, so as to make sure that the corporate agenda of a company or organisation is reflective of the Green IT aim. As part of this, there should be initiatives in place to ensure that teams and individuals are able to enact Green IT initiatives that are established by the wider group. In addition, Green IT practices should be built into the wider organisational goals and processes, so that the infrastructure is purchased with Green IT in mind. By contrast, Greenpeace looks at Green IT as a means of pulling together energy efficiency and renewable energy, which is a somewhat different approach from that taken by the organisational strategy. In reality, and for the purposes of this analysis, a combined definition is to be pursued, with the suggested definition of Green IT being a set of realistic and practical measures which can ensure that IT is developed in such a way that is sustainable, energy efficient and friendly to the environment. It is this definition that will be considered for the purposes of the project being undertaken here. 1.1The Project at City University Monitoring devices created as part of this initiative are used in order to calculate the CO? emissions within the room itself. Using this information, energy consumption can then be ascertained. The aim of this initiative is to ensure that the students and staff across the University understand the impact that each computing hour has on the environment. This is, therefore, an initiative aimed at improving the environmental position in relation to the IT function and understanding how simple actions such as shutting down the PC at the end of the day or turning down the brightness on a monitor can have an impact on the CO? emissions (Curry et al., 2012). Bearing in mind the previous analysis of what precisely is meant by Green IT, it can be seen that the initiative as it currently stands within the City University deals with a minimal area of Green IT initiatives and requirements. The broader Green IT initiate needs to consider more than just the monitoring of the CO? emissions of the IT department. That said, this starting point provides the information that is necessary in order to be able to further the initiative into a working and sustainable policy, in the future. This initiative is an information gathering initiative which allows the University and then wider organisations to monitor the impact of their behaviours, in such a way that may influence behaviours, in the future. This paper will look at the strategy and concepts associated with power management in Green IT, before then going on to consider the likely behaviours and changes that are going to ensue, as a result of this Green IT initiative and then to draw conclusions on the impact of the initiative as the final section of the report. Power Management Concept within Green IT The notion of Green IT was established substantially by Murugesan, in 2008, stating that Green IT involves a wide range of activities, including designing, using and manufacturing not only the use of the computers, but also any systems associated with the renewal or purchase of such items, so that there is a minimal impact on the environment (Murugesan, 2008). Taking this on board alongside the earlier recognised area of Green IT, it can be argued that the issue of power management is a part of the overall objective which needs to be dealt with fully, before other aspects can be achieved. Without the knowledge that this type of monitoring produces, a wider IT strategy will equally not be possible. For example, if the research indicates that a certain type of screen is substantially better for the environment, then the next stage could be to roll out the provision of these screens across all departments within the University. There is a suggested indication from this perspective, that a monitoring initiative such as the one under discussion here is a suitable area for Green IT and arguably the crucial first step, as it is impossible to put in place improvements without understanding the changes and impacts, in the first place. A key strategy within this area of Green IT is to put in place approaches and processes that offer greater sustainability. For example, in this case, the use of remote monitors within the IT department could then be rolled out to usage in any other department which uses IT, or any other item that could be used more effectively to improve sustainability. Information is the lifeblood of any future initiatives that can be established. It is further noted that, in any modern IT system, there is a mixture of technology, people, hardware and networks. Therefore, any area of Green IT needs to consider all of these factors; for example, user behaviours and the broader impact on networks and hardware also need to be brought into the equation. Consider, for instance, the Advanced Configuration and Power Interface (ACPI) which is a standard used across the entire industry to allow the operation systems to change and control the way in which the power-saving aspects operate, so that the system to a certain extent manages itself (Therien, 2011). This can be done in an entirely automated way, or can allow users to set tolerated levels, for example, how long until a monitor goes onto â€Å"energy saver†. These strategies and approaches are critical to the monitoring area, as this is ultimately the aim of monitoring, so that changes can be put in place to improve overall sustainability.Possible Uses and Recommendations Having put in place monitoring through remote sensors, the IT department is now able to provide information to the next stage of the network, in order to develop mechanisms that will allow the IT itself to manage and improve the environmental impact that computers have. For example, it is shown that CRT monitors use more power than slimmer LCD monitors and having an understanding of a link such as this allows the University (and other organisations) to make decisions at the purchasing stage that will impact on what happens in the longer run. Similarly, it is noted that LCD monitors will use a cold cathode fluorescent bulb as a general source of light, with some of the newer displays using different technologies, such as LEDs, to ensure that less electricity is used (Infoworld, 2009). Fundamentally, the aim of monitoring in this way is to ensure that there is a greater understanding obtained of the usage of electricity by simple activities, so that this can then be used firstly to influence user behaviours and secondly can then be used to develop technologies which will create automatic controls within the technology items themselves. The first element of this research policy is to understand what information has been gathered, before then formulating it in such a way that can produce clear policy guidelines for the University to then import into the wider policies and strategies which it is required to undertake, over a longer period of time. Continuous data gathering and monitoring then allows for the company or organisation to establish and improve its policies, as and when required, and as part of continuous improvement. Conclusion In conclusion, this report indicates that one relatively simple initiative of monitoring the electricity usage within an Information Systems laboratory can lead to information which is then vitally important across a wide range of departments. For example, understanding that a change in the technology of a monitor can reduce electricity usage and improve sustainability will then allow companies and organisations to change their choice of monitors, over a period of time, and to train users to amend their use of the monitors by reducing brightness, all of which will come together to improve Green IT across the campus. Future research in this area could then look at using the information gathered as a means of then developing a policy for the future BASED on the information rather than simply having the gathering of information as an agenda in its own right. References Curry, E., Guyon, B., Sheridan, C. and Donnellan, B. (2012) â€Å"Developing a Sustainable IT Capability: Lessons From Intel’s Journey†. MIS Quarterly Executive. 11(2). pp. 61–74. Green Dragons (2014) City Green Monitor, Available at: http://www.green-dragons.co.uk/projects/citygreenmonitor/ [Accessed 01/12/2014]. InfoWorld (2009) Green IT. Available at: http://www.infoworld.com/d/green-it/used-pc-strategy-passes-toxic-buck-300?_kip_ipx=1053322433-1267784052&_pxn=0 Murugesan, S. (2008) â€Å"Harnessing Green IT: Principles and Practices,† IEEE IT Professional, January–February, pp 24-33. O’Neill, M. (2010) Green IT For Sustainable Business Practice, The Chartered Institute for IT. Therien, G (2011) â€Å"ACPI 2.0 Specification Technical Review, Intel Developer Forum† (ppt). Intel Corporation. Green IT at City University – City Green Monitor Abstract One of the main initiatives that have been employed by the City University within the Information Technology (IT) department is that of the Green Monitor where a computing room has been set up by a group of students aimed at recording data from an environmental perspective (Green Dragons, 2014). This initiative is both effective now and in the long run with wider possible uses in the future. This initiative is currently in its infancy with the wider use under analysis here as to how it can foster green IT going forward. Introduction Monitoring devices created as part of this initiative are used in order to calculate the CO2 emissions within the room itself, and then, using this information, energy consumption can then be ascertained. The aim of this initiative is to ensure that the students and staff across the University understand the impact that each computing hour has on the environment. This is therefore an initiative aimed at improving the environmental position in relation to the IT function and understanding how simple actions such as shutting down the PC at the end of the day or turning down the brightness on a monitor can have an impact on the CO2 emission (Curry et al 2012). This initiative is an information gathering initiative that allows the University and then wider organisations to monitor the impact of their behaviours in such a way that may influence behaviours in the future. This paper will look at the strategy and concepts associated with power management in green IT before then going on to look at the likely behaviours and changes that are going to ensue as a result of this green IT initiative and then to draw conclusions on the impact of the initiative as the final section of the report. Power Management Concept within Green IT The notion of Green IT was established substantially by Murugesan in 2008 stating that Green IT involves a wide range of activities including designing, using and manufacturing not only the use of the computers but also any systems associated with the renewal or purchase of such items so that there is a minimal impact on the environment (Murugesan 2008). There is a suggested indication from this notion therefore that a monitoring initiative such as the one in discussion here is a suitable area of Green IT and arguably the crucial first step as it is impossible to put in place improvements without understanding the changes and impacts in the first place. A key strategy within this area of Green IT is to put in place approaches and processes that offer greater sustainability.. For example in this case the use of remote monitors within the IT department could then be rolled out to usage in any other department that uses IT or any other item that could be used more effectively to improve sustainability. It is further noted that in a modern IT system there is a mixture of technology, people, hardware and networks. Therefore any area of Green IT needs to consider all of these factors, for example user behaviours the broader impact on networks and hardware need to also be considered. Consider for example the Advanced Configuration and Power Interface (ACPI) which is a standard used across the entire industry to allow the operation systems to change and control the way in which the power-saving aspects operate, so that the system to a certain extent manages itself (Therien, 2011). This can be done in an entirely automated way or can allow users to set tolerated levels for example how long until a monitor goes onto ‘energy saver’. These strategies and approaches are critical to the monitoring area as this is ultimately the aim of monitoring so that changes can be put in place to improve overall sustainability. Possible Uses and Recommendations Having put in place monitoring through remote sensors the IT department is now able to provide information to the next stage of the network to develop mechanisms that will allow the IT itself to manage and improve the environmental impact that computers have. For example it is shown that CRT monitors use more power than slimmer LCD monitors and having an understanding of links such as this allows the University (and other organisations) to make decisions at the purchasing stage that will impact on what happens in the longer run. Similarly it is noted that LCD monitors will use a cold cathode fluorescent bulb as a general source of light with some of the newer displays using different technologies such as LEDs to ensure that less electricity is used (Infoworld 2009). Fundamentally the aim of monitoring in this way is to ensure that there is a greater understanding obtained of the usage of electricity by simple activities so that this can then be used to firstly influence user behaviours and secondly can then be used to develop technologies that will create automatic controls within the technology items itself. Conclusion In summary this report indicates that one relatively simple initiative of monitoring the electricity usage within an Information Systems laboratory can lead to information which is then vitally important across a wide range of departments. For example understanding that a change in the technology of a monitor can reduce electricity usage and improve sustainability will then allow companies and organisations to change their choice of monitor over a period of time and to train users to amend their use of the monitors by reducing brightness, all of which will come together to improve Green IT across the campus. References Curry, E., Guyon, B, Sheridan, C and Donnellan, B (2012) â€Å"Developing a Sustainable IT Capability: Lessons From Intel’s Journey,† MIS Quarterly Executive, vol. 11, no. 2, pp. 61–74. Green Dragons (2014) City Green Monitor, Available at: http://www.green-dragons.co.uk/projects/citygreenmonitor/ InfoWorld (2009) Green IT. Available at: http://www.infoworld.com/d/green-it/used-pc-strategy-passes-toxic-buck-300?_kip_ipx=1053322433-1267784052&_pxn=0 Murugesan, S (2008) â€Å"Harnessing Green IT: Principles and Practices,† IEEE IT Professional, January–February, pp 24-33 Therien, G (2011) â€Å"ACPI 2.0 Specification Technical Review, Intel Developer Forum† (ppt). Intel Corporation.

Tuesday, October 22, 2019

Discussion on Poppers and Sobers View of Simplicity Essays

Discussion on Poppers and Sobers View of Simplicity Essays Discussion on Poppers and Sobers View of Simplicity Essay Discussion on Poppers and Sobers View of Simplicity Essay Essay Topic: Discussion Poppers theory of simplicity is directly derived from his Falsification theory. To illustrate this we can say that; it is true that Popper decreed that the more falsifiable a theory was; the better the theory is, and the better it will be received. If this is true; it is then is stated that the degree that a theory is falsifiable should track the degree to which a theory is simple; so if this were to be true should then prefer the theories that are highly simple (and falsifiability). So if we were to place this Im a real life scientific setting we could say that; i) parrots are feathery or ii) all birds are feathery. Now according to Popper ii) would be a better theory in terms of falsifiability and in terms of simplicity, as; it is falsified by more types of findings, could be falsified by any sighting of a non feathery bird; and it is more simple as a parrot is less simple, as it is much more specific, than birds in general. In terms of the merits of Poppers theory, in a perfect Popperian world this theory of simplicity would make life for scientists quite easy as it is a part of his theory of falsification. Further more his description and application of simplicity makes a great deal of sense, in terms of relation to parts of falsification which are part of the modern scientific process, as complicated and convoluted are usually quite difficult to debunk (falsify). However, take this illustration of a mathematical equation representing a scientific theory, adapted from Post (1969); we have theory a), which represents a linear relationship: y = 1. 5 2x; whilst according to theory b) y = 1. 5 2x + 0. 32. Now according to Poppers falsifiability criteria of determining simplicity; the two theories of are equally as simple (since each can only be falsified by one occurrence). This leads to an automatic counter-intuitive result, which leaves the theory high and dry, as they are clearly not at the same level of simplicity. Sobers view on simplicity goes something like the following; instead of, unlike most who have tackled simplicity, relating simplicity to the correctness of a given theory, sober makes an attempt to relate simplicity to the informativeness of a theory. So what this essentially means for the premise of a simplicistic theory, is that simplicity should be concerned with how much information a theory or phenomena gives us in relation to how many laws, or premises, we begin with. To illustrate this better it may be more prudent to discuss Sobers theory in relation to inputs outputs; therefor simpler theories would produce more outputs in relation to the inputs. Furthermore, a more specific definition of Sobers argument is that the simplest theory may be the most informative one. Sobers theory, to me, is quite bold and, excuse the pun, a very simple way of determining the simplicity of a scientific theory. Unlike Popper and Quinean philosophy, Sober theory seems to give simplictity a greater level of importance, as science is all about gaining information which this theory draws it wisdom from. However, the theory runs into problems quite early on. One major problem concerning Sobers theory is that he tries to relate simplicity on a wider ontological level; which leaves me wondering; if we were use the theory that gives the most information, even if it was false, we would be in the position of having to accept it, and then gaining useless knowledge. If we were to assume that the problems that each theory faces never occurred, the theoretical virtue of Sobers simplicity, is that simplicity is directly influenced by the amount of information a theory has put into it, and outputted from it. Poppers theoretical virtue is the simplest theory is better, as a simple theory is easier to debunk and increases its falsifiability (as it doesnt possess any ad hoc escape routes). Personally I am more greatly drawn towards Sobers take on simplicity, as science is directly concern with the pursuit of knowledge, meaning that his criteria which determines whether a theory if simple or not is more logical. I feel that Popper, whilst does a good job of keeping the his theories in unity, necessarily approach the problem correctly whilst falsification seems to a vital piece of good scientific methodology, I cant quite see the connect between it and simplicity.

Monday, October 21, 2019

Interesting Geography Facts

Interesting Geography Facts Geographers search high and low for interesting facts about our world. They want to know why but also love to know what is the biggest/smallest, farthest/closest, and longest/shortest. Geographers also want to answer confusing questions, such as What time is it at the South Pole? Discover the world with some of these very fascinating facts. What Place on Earth Is Farthest From the Center of the Earth? Due to the bulge of earth at the Equator, the peak of Ecuadors Mount Chimborazo (20,700 feet or 6,310 meters) is the point farthest from the center of the Earth. Thus, the mountain claims the title of being the highest point on Earth (although Mt. Everest is still the highest point above sea level). Mt. Chimorazo is an extinct volcano and is about one degree south of the Equator. How Does the Boiling Temperature of Water Change With Altitude? While at sea level, the boiling point of water is 212Â ° Fahrenheit, it changes if you are higher than that. How much does it change? For every 500-foot increase in elevation, the boiling point drops one degree. Thus, at a city 5,000 feet above sea level, water boils at 202Â °F. Why Is Rhode Island Called an Island? The state commonly called Rhode Island actually has the official name of Rhode Island and Providence Plantations. Rhode Island is the island where the city of Newport sits today; however, the state also occupies mainland and three other major islands. Which Country Is Home to the Most Muslims? The worlds fourth most populous country has the largest population of Muslims. Approximately 87% of Indonesias population are Muslims; thus, with a population of 216 million, Indonesia is home to approximately 188 million Muslims. The religion of Islam spread to Indonesia during the Middle Ages. Which Countries Produce and Export the Most Rice? Rice is a food staple worldwide and China is the worlds leading rice producing country, producing just over one-third (33.9%) of the worlds rice supply. Thailand is the worlds leading rice exporter, however, and it is exporting 28.3% of the worlds rice export. India is the worlds second largest producer and exporter. What Are the Seven Hills of Rome? Rome was famously built upon seven hills. Rome was said to have been founded when Romulus and Remus, twin sons of Mars, ended up at the foot of the hill Palatine and founded the city. The other six hills are Capitoline (the seat of government), Quirinal, Viminal, Esquiline, Caelian, and Aventine. What Is Africa's Largest Lake? Africas largest lake is Lake Victoria, located in eastern Africa at the border of Uganda, Kenya, and Tanzania. Its the worlds second largest freshwater lake, following Lake Superior in North America. Lake Victoria was named by John Hanning Speke, a British explorer and the first European to see the lake (1858), in honor of Queen Victoria. Which Country Is Least Densely Populated? The country with the worlds lowest population density is Mongolia with a population density of approximately four people per square mile. Mongolias 2.5 million people occupy over 600,000 square miles of land. Mongolias overall density is limited as only a tiny proportion of the land can be used for agriculture, with the vast majority of the land only able to be used for nomadic herding. How Many Governments Exist in the United States? The 1997 Census of Government says it best... There were 87,504 governmental units in the United States as of June 1997. In addition to the Federal Government and the 50 state governments, there were 87,453 units of local government. Of these, 39,044 are general purpose local governments - 3,043 county governments and 36,001 subcounty general purpose governments, including 13,726 school distict governments and 34,683 special district governments. What's the Difference Between a Capital and a Capitol? The word capitol (with an o) is used to refer to the building where a legislature (such as the U.S. Senate and House of Representatives) meets; the word capital (with an a) refers to the city which serves as the seat of government. You can remember the difference by thinking of the o in the word capitol as a dome, like the dome of the U.S. Capitol in the capital Washington D.C. Where Is Hadrian's Wall? Hadrians Wall is located in northern Great Britain (the main island of the U.K.) and stretched for nearly 75 miles (120 km) from Solwat Firth in the west to the Tyne River near Newcastle in the east. The wall was built under the direction of the Roman Emperor Hadrian in the second century to keep the Caledonians of Scotland out of England. Portions of the wall are still in existence today. What Is the Deepest Lake in the United States? The deepest lake in the U.S. is Oregons Crater Lake. Crater Lake lies within the collapsed crater of an ancient volcano named Mount Mazama and is 1,932 feet deep (589 meters). The clear water of Crater Lake has no streams to feed it and no streams as outlets - it was filled and is supported by precipitation and snow melt. Located in southern Oregon, Crater Lake is the worlds seventh deepest lake and contains 4.6 trillion gallons of water. Why Was Pakistan a Divided Country Between East and West? In 1947, the British left South Asia and divided their territory into the independent countries of India and Pakistan. Muslim regions that were on the east and west sides of Hindu India became part of Pakistan. The two separate territories were part of one country but were known as East and West Pakistan and were separated by over 1,000 miles (1,609 km). After 24 years of turmoil, East Pakistan declared independence and became Bangladesh in 1971. What Time Is It at the North and South Pole? Since lines of longitude converge at the North and South Pole, it is almost impossible (and very impractical) to determine which time zone you are in based on the longitude. Therefore, researchers in the Arctic and Antarctic regions of the Earth usually use the time zone associated with their research stations. For example, since nearly all flights to Antarctica and the South Pole are from New Zealand, New Zealand time is the most commonly used time zone in Antarctica. What Is Europe and Russia's longest river? The longest river in Russia and Europe is the Volga River, which flows entirely within Russia for 2,290 miles (3,685 km). Its source is in the Valdai Hills, near the city of Rzhev, and flows to the Caspian Sea in the southern part of Russia. The Volga River is navigable for much of its length and, with the addition of dams, has become important for power and irrigation. Canals link it to the River Don as well as to the Baltic and White Seas. What Proportion of Humans Who Have Ever Lived Are Alive Today? At some point over the last few decades, someone started a notion to alarm people that population growth was out of control by stating that a majority of the humans who have ever lived were alive today. Well, thats a gross overestimate. Most studies place the total number of human beings to have ever lived at 60 billion to 120 billion. Since the world population right now is a mere 7 billion, the percent of humans who have ever lived and are alive today is anywhere from a mere 5 to 10 percent.

Sunday, October 20, 2019

Using Spanish to Say Look and Watch

Using Spanish to Say 'Look' and 'Watch' Although the Spanish verbs ver and mirar can both mean to see, to look, or to watch, they usually arent interchangeable. Their differences also dont always correspond directly to the differences among the English verbs that have similar meanings. Using Ver and A Ver is commonly used in the following situations: To indicate the simple act of seeing something or someone. Vi el coche de tu madre. I saw your mothers car. No puedo ver las imgenes. I cant see the pictures. To refer to the watching of television, a play, or a movie. Queremos ver Survivor esta noche. We want to watch Survivor tonight.  ¿Vas a ver la nueva pelà ­cula de Almodà ³var? Are you going to see the new Almodà ³var film? To refer to watching a sporting event. Me gustà ³ ver el segundo partido del torneo. I enjoyed watching the second game of the tournament. To refer to the anticipation of an outcome. A very common example of this is the idiom a ver, which typically is translated as lets see or well see. A ver si podà ©is ayudarme. Lets see if you can help me. Voy a ver quà © pasa. Im going to see what happens. To indicate understanding. No veo por que hay un doble estndar. I dont see why theres a double standard. To refer to a visit with someone. Es la tercera vez que voy a verlo. Its the third time Im going to see him. Using Mirar Mirar is commonly used in the following situations: To indicate deliberate looking, rather than mere seeing. Yo te miraba de afuera. I gazed at you from afar. Miraron a la derecha y a la izquierda. They looked right and left. To indicate the orientation of something. El hotel mira al mar. The hotel faces the sea. Note that ver is conjugated irregularly. Sample Sentences Showing Uses of Ver and Mirar El hotel mira todo el movimiento en la plaza. The hotel looks over all the action in the plaza. Hay cosas que no quiero ver. There are things I dont want to see. El nià ±o habà ­a visto a uno de ellos golpear a otros compaà ±eros de escuela y lo reportà ³ a la policà ­a. The boy had seen one of them strike other classmates and reported it to the police. Cuando Galileo miraba directamente al cielo, veà ­a al brillante Venus. When Galileo looked directly at the sky, he saw the brilliant Venus. Se miraron uno a otro con admiracià ³n. They admiringly looked at each other. Cuando se vieron uno a otro ella dijo, Hola. When they saw each other, she said, Hello. No quiero ver cuando me miras.   I dont want to see when youre looking at me. Miraron hacia los cerros y vieron una zona verde iluminada por los rayos del Sol. They looked toward the hills and saw a green area illuminated by the suns rays. Other Verbs That Can Be Used for Looking or Watching Buscar usually means to look for or to seek something. Note that it is not followed by a preposition meaning for. Se dice que Juan Ponce de Leà ³n siempre buscaba la fuente de la juventud. It is said that Juan Ponce de Leà ³n was always looking for the fountain of youth. Busquemos la verdad y la hallaremos. Lets look for the truth and we will find it. Revisar is often used to refer to examining or looking over something carefully. Revisamos todos los historiales mà ©dicos. We looked over all the medical histories. En cada una de las puertas, los miembros de seguridad revisaron los papeles requeridos para el ingreso de los estudiantes. At each of the entry points, the members of the security team looked over the papers required for the students admission. Observar can be used much like observe. No pude observar nada, dado que yo me quedà © fuera en la calle. I couldnt observe anything because I was left outside on the street. Quisieron observar la ciudad de noche. They wanted to observe the city at night. Fijarse sometimes means to focus visually on something.  ¡Fà ­jate en el camino! Keep your eyes on the road! Los viajeros se fijaron en los relojes y aretes de diamantes. The travelers keep their eyes on their watches and diamond earrings.

Saturday, October 19, 2019

The Changes in Healthcare Industry Research Paper

The Changes in Healthcare Industry - Research Paper Example This paper explores the changes that the healthcare industry has experienced in the last decade and also assesses possible challenges the industry is likely to face in the next ten years. It is no secret that the healthcare industry has undergone an extensive change in the previous decade. The healthcare industry has in the last ten years experienced numerous ups and downs. The life expectancy of individuals has increased amazing compared to that in 1980s. There have been numerous medical breakthroughs both in terms of health equipment and drugs. The advancement in technology has seen health care delivery services become better each year, increasing the overall efficiency of the healthcare industry. The healthcare industry has grown from less efficient to the efficient industry through technological innovations. Computers have resulted in a massive reduction in medical errors. Health records are now processed and stored in electronic form eliminating massive paperwork and minimizing possible errors altogether. Competition has also heightened in the last decade pushing health care providers to fine-tune the services they offer to clients (Ginsburg, 2005). However, the industry has not been without its downs. The cost of health care has escalated over the years. It is now more expensive to obtain quality health care than it was ten years ago. The increasing number of uninsured indicates how expensive health care has become. Healthcare has become evidently unaffordable to many people over the last decade. Nonetheless, the government has been doing its best to curb this undesirable scenario. For instance, Obama care, though faced with numerous challenges, is aimed at making health care affordable to all people. Healthcare industry is likely to experience numerous changes in the next decade. Of all the likely changes, improvement in technology stands to be the biggest change in the next ten years. The advancement in technology has been on the positive side and the healthcare industry is likely to benefit from this in the next decade.  Ã‚  

Friday, October 18, 2019

Malala Yousafzai and Her Leadership Style Assignment

Malala Yousafzai and Her Leadership Style - Assignment Example The author of the paper tells that Malala Yousafzai was nominated for the Nobel peace prize in 2013 and 2014, winning it in the latter year, and becoming the youngest noble winner. In her push in promoting education for the girl child, she has exhibited several leadership styles. The three main leadership styles are discussed to better understand her style and her influence on the society. Malala Yousafzai can be seen practicing both participative and laissez-faire style of leadership as she is involved in promoting girls education through social media and other news channels. She is actively involved in the process, and she takes every opportunity she gets to pass across the message. Democratic or Participative leadership seeks to obtain cooperation of workers in achieving organizational goals by allowing them to participate in decision-making. It does not relieve the leader of his decision-making responsibilities of his power over subordinates, but it requires that he recognise sub ordinates as capable of contributing positively to decision making. Laissez Faire Style (Free Reign) does not depend on the leader to provide external motivation but, the workers motivate themselves based on their needs, wants and desires. They are given goals and left on their own to achieve them. The leader assumes the role of a group member. Her actions portray her as a strong-willed woman who does not relent on her goal no matter what challenges come her way. She faced death threats from the Taliban but she did not give up on her mission to advocate the girl child education. She wrote a blog on the issue without fear of the threat she had received. This resulted in an attempted assassination that failed. She recovered from the injuries sustained with increased vigour to promote girls education on every platform she had.

Decision Making with Managerial Accounting Case Study

Decision Making with Managerial Accounting - Case Study Example In other words, managerial accounting is referred to as the internal business-developing role of finance and accounting professionals who plan, implement and manage the internal systems, which encourage effective decisions, thereby supporting and controlling the value creating activities of an organization (Ioana-Diana, 2014). Managerial accounting is aimed at providing financial and non-financial information to managers, so as to help them make the best decisions. It facilitates effective internal decision making that is primarily focused on planning and controlling purposes. The type of decisions taken by managers depends heavily on the accounting information available to them. Given the fact that financial accounting data does not provide sufficient detail for internal decisions, it must be broken down to further details, regarding individual services and products offered by the company. Not only do managers need to be aware of the cost of a service or product, but they also need the cost information to be broken into intricate details of smaller components, that will enable them to conduct ‘what if’ analysis and thus, predict the future. The types of decisions that managers more often than not are supposed to make are regarding pricing a particular or a group of products, dropping a produ ct or product line, purchase of new resources by replacing the old ones, assessing the performance of managers and divisions of an organization and sometimes, making instead of purchasing a product. Therefore, this suggests that the two fundamental utilities of managerial accounting are planning and controlling. Both the factors mentioned in the statement above help managers to accomplish fluent decision making (UNF, n.d. ). The principal role of managerial accountant is to record financial information within the financial statements of a company, which is utilized by the management team of the organization to

Thursday, October 17, 2019

Ethics Essay Example | Topics and Well Written Essays - 1500 words - 2

Ethics - Essay Example Usually the debate on the issue of abortion is based on the definition of human life, as both sides disagree as to what human life is. In this paper, an attempt will be made to resolve the moral question regarding the issue of abortion using utilitarianism. The issue of abortion will be evaluated using the utilitarian ethics and solutions will be proposed. The issue of abortion will also be discussed and arguments of both sides will also be evaluated. A brief description of utilitarianism will also be included in the paper. The Issue of Abortion Abortion involves human induced ending or terminating pregnancy. In the process of abortion, the embryo is removed before achieving human life form. Abortion is considered a moral issue all over the world. Some regard as taking away an innocent life. Mostly the criticism regarding abortion comes from religious circles. The argument made those who oppose abortion is that it is a process which disallows a life from coming into this world and th erefore it is equal to murder. Moral question regarding abortion is also raised because basic freedom of the living being is violated. People compare it with murder, and therefore abortion remains a controversial issue all over the world. Pro abortionists argue that abortion is not equivalent to murder because it does not involve taking a human life. ... abortionists also argue that parents are in the best position to decide about the future of their life and family, and therefore their decision should not be questioned or challenged when it comes to abortion. The main difference of opinion in both the schools of thought arises from the definition of a human life. Anti abortionist argue that a fertilized egg is a human being and therefore terminating it is equal to termination of a human life (Gutting, 1). On the other end, pro abortionists argue that human life is not achieved until a child takes up a human form, usually after several weeks of the pregnancy. This is the crux of the debate between the two schools of thought and it is not easily possible to take a side. There is no consensus as to what is human life and therefore this debate is yet to be resolved. Utilitarianism: A Brief Introduction Utilitarianism is a well known ethical theory forwarded by John Stuart Mill which argues that the morality of an action can be determine d by analyzing the consequences of that action on the majority members of the society. If an action yields maximum happiness or benefit for a maximum number of people then the action is morally permissible. Utilitarianism is a form of consequentalist ethical theory where morality of the action is determined by the consequences of those actions and nothing else. Utilitarianism determines the wrongness or the rightness by evaluating the action on the basis of the ‘good’ or ‘benefit’ it causes to the overall society or the maximum number of people involved. Utilitarian ethics ignore universal standards or any other standards for evaluating an action and place all weight on the consequences of the action and the positive or negative effect on the action on all parties involved.

Computer Assisted Audit Techniques Essay Example | Topics and Well Written Essays - 3500 words

Computer Assisted Audit Techniques - Essay Example Auditing is the process by which something is examined with a view to form an opinion. This allows users of that opinion to gain assurance that the opinion, process or the information can be trusted. The purpose of assurance services is to increase the confidence and reduce the risk of the user of those services. The main purpose of auditing is to ensure that financial statements are free from material misstatement or error. An auditor carries out two types of assurance engagement with one being the reasonable assurance engagement and the other being the limited assurance engagement. When giving out a reasonable assurance engagement, the auditor gathers sufficient appropriate evidence to support his conclusion and to make a stronger conclusion. On the contrary, a limited assurance engagement gives out a negative assurance report and the evidence gathered in such assurance engagement is only related to the specific subject matter that is being audited rather than the entire financial statement. Such assurances help the users of the financial statements to decide upon their investment in any particular company or venture. The use of computers in business information systems has fundamental effects on the nature of business transacted, procedures followed, risks occurring and measures to reduce the impact of risks. Manual processing and computer based processing of transactions are well differentiated from each other and they have their own benefits.

Wednesday, October 16, 2019

Ethics Essay Example | Topics and Well Written Essays - 1500 words - 2

Ethics - Essay Example Usually the debate on the issue of abortion is based on the definition of human life, as both sides disagree as to what human life is. In this paper, an attempt will be made to resolve the moral question regarding the issue of abortion using utilitarianism. The issue of abortion will be evaluated using the utilitarian ethics and solutions will be proposed. The issue of abortion will also be discussed and arguments of both sides will also be evaluated. A brief description of utilitarianism will also be included in the paper. The Issue of Abortion Abortion involves human induced ending or terminating pregnancy. In the process of abortion, the embryo is removed before achieving human life form. Abortion is considered a moral issue all over the world. Some regard as taking away an innocent life. Mostly the criticism regarding abortion comes from religious circles. The argument made those who oppose abortion is that it is a process which disallows a life from coming into this world and th erefore it is equal to murder. Moral question regarding abortion is also raised because basic freedom of the living being is violated. People compare it with murder, and therefore abortion remains a controversial issue all over the world. Pro abortionists argue that abortion is not equivalent to murder because it does not involve taking a human life. ... abortionists also argue that parents are in the best position to decide about the future of their life and family, and therefore their decision should not be questioned or challenged when it comes to abortion. The main difference of opinion in both the schools of thought arises from the definition of a human life. Anti abortionist argue that a fertilized egg is a human being and therefore terminating it is equal to termination of a human life (Gutting, 1). On the other end, pro abortionists argue that human life is not achieved until a child takes up a human form, usually after several weeks of the pregnancy. This is the crux of the debate between the two schools of thought and it is not easily possible to take a side. There is no consensus as to what is human life and therefore this debate is yet to be resolved. Utilitarianism: A Brief Introduction Utilitarianism is a well known ethical theory forwarded by John Stuart Mill which argues that the morality of an action can be determine d by analyzing the consequences of that action on the majority members of the society. If an action yields maximum happiness or benefit for a maximum number of people then the action is morally permissible. Utilitarianism is a form of consequentalist ethical theory where morality of the action is determined by the consequences of those actions and nothing else. Utilitarianism determines the wrongness or the rightness by evaluating the action on the basis of the ‘good’ or ‘benefit’ it causes to the overall society or the maximum number of people involved. Utilitarian ethics ignore universal standards or any other standards for evaluating an action and place all weight on the consequences of the action and the positive or negative effect on the action on all parties involved.

Tuesday, October 15, 2019

Germany Essay Example | Topics and Well Written Essays - 1000 words

Germany - Essay Example Discussion on the influence of religion in Germany and other countries. Hitler has shown complete contempt for the Russian communist movement. He says that this movement has led to complete anarchy in the country. He compares the Russian communist movement with the fascist movement in Germany which he claims is an attempt to return to the traditions of the ancient Rome. Hitler considers Aryans to be the most genetically powerful people. The Fuehrer also disapproves of the Russian work ethic. He says that the Russian does not work unless there is some external pressure on him. This is in stark contrast to Germans who have are naturally hard workers and thus superior to the Russians. If Hitler did not like the Russians, he had little love lost for their ruler – Stalin. He says that Stalin started his career as a clerk and has remained one all through the years. He does not have any novel ideas and plans. He is able to rule Russia only because of a dedicated and mindless bureaucr acy which follows every order given by him. Although Hitler hated Russians but he valued the territory of Russia which was rich in resources like coal and mineral oil. He claimed that Russia will serve the same purpose for Germany as India did for England. Hitler has shown both contempt as well as admiration for England. His views and feelings towards this country have moved from one extreme to another. He is full of admiration for the administrative capability of the English and the immense pride that they have in their country. He claims that England is superior to Germany in pride and administration and we can learn some invaluable lessons in these two fronts. The Fuehrer is full of praise as to how the English were able to control and colonize the Indians in spite of being numerically inferior. He claims that the reason for this was administrative capabilities of English. Germany needs to learn these capabilities in order to colonize Russia just as England colonized India. Howev er Hitler is also furious with England for denying the due share of Germany. He accuses England of stifling German trade with tariff protection, international agreement and discrimination against our products. Hitler had great hopes for the future of England-Germany relations. He says that the 2 countries will not only co-exist peacefully but also march together against the Americans one day. But before all this happens , England needs to be knocked out by the Germans. This is because due to their pride , England will not respect Germany if they are not defeated by us. The memory of 1918 needs to be completed obliterated with a crushing defeat of English armies. The only country which Hitler has praised in his book is Italy .He claims that both Germany and Italy have been propelled to the path of glory by the efforts of single man. He has shown immense praise for the work done by Mussolini .He has praised the attitude of Italian people and also the Italian architecture which he cons iders as far superior to the French architecture. In this book Hitler has shown contempt for religion in general and Christianity in particular. He has claimed that Christianity is an invention of the Jews. He says that it is much better to respect the laws of the nature than the laws which have been made by priests. Hitler claims priests use the ignorance of people in order to extract benefits from them. He calls Christianity

The Nature and Characteristics of Schizoid Essay Example for Free

The Nature and Characteristics of Schizoid Essay Abstract Eugen Bleuler first used the term â€Å"Schizoid† in 1908 and described it as â€Å"a human tendency to direct attention toward ones inner life and away from the external world†. Schizoid Personality Disorder (SPD) is characterized by a lack of interest in any form of social relationship, a solitary lifestyle, and secretness. People with SPD are often indifferent, which can cause interpersonal difficulty. Individuals with the disorder may have trouble voicing their opinions when faced with unfavorable situations, and most often remain passive about many issues. Communication with others can be awkward and lack sincere meaning. As a result, they are not able to accurately understand how others think of them, and know how well they are getting along with others. This can lead to a feeling of severe self-consciousness and paranoia. Schizoid Personality Disorder: The Nature of Schizoid Personality Disorder The American Psychiatric Association (2008) reports that the prevalence in the general population of schizoid personality disorder (SPD) in the general population is less than 2%. Other studies have found a community prevalence of 5.1% in the United States. There is an increased prevalence of schizoid personality disorder in relatives of people with schizophrenia, as well as those who have been sexually abused as a child. The DSM classifies Schizoid Personality Disorder as: â€Å"A. A pervasive pattern of detachment from social relationships and a restricted range of expression of emotions in interpersonal settings, beginning by early adulthood (age eighteen or older) and present in a variety of contexts, as indicated by four (or more) of the following: Neither desires nor enjoys relationships or human interaction, including being part of a family Almost always chooses solitary activities Has little, if any, interest in having sexual experiences with another person Takes pleasure in few, if any, activities with other people Lacks close friends or confidants other than first-degree relatives Appears indifferent to the praise or criticism of others Shows emotional coldness, detachment, or flattened affect B. Does not occur exclusively during the course of schizophrenia, a mood disorder with psychotic features, another psychotic disorder, or a pervasive developmental disorder and is not due to the direct physiological effects of a general medical condition.† Though there are several methods of treatment, most doctors suggest a short-term therapy/medication treatment, as long term can be difficult for the patient to remain motivated to continue returning and having unwanted social interaction. Seeing a psychologist allows the patient to open up and possibly become more comfortable with interpersonal communication, enabling a more personable identity. Those with SPD may demonstrate a vivid and wild fantasy life, and attain hobbies according to such. Things like video games, drawing, photography, and other solo activities are what interest SPD victims the most. Someone with SPD doesnt go out to social events, have intimate relationships, or even have many friends. Social interaction like that just isnt appealing to patients with SPD. They may never live a completely normal life with friends, a spouse, and other people to communicate with. However, this does not mean they arent happy. People with Schizoid rarely ever describe their life as â€Å"dull† or â€Å"boring†. Some patients tell of the immense pleasure they receive when making a job well done and finishing their work. Many are workaholics, and pour their heart and soul into every step of their careers. People with SPD are much more of a benefit to our society than some people may realize. Without the constant distraction of friends, relationships, and social events, they are able to concentrate on the task at hand. Whether it be a career or a simple arts and crafts project, concentration and focus go uninterrupted and can lead to a job very well done. I chose this topic because I had no idea what it was, and I wanted to learn more about it. I had no idea what I was getting myself into. Over the last few weeks I have been constantly studying this disorder and trying to get into the mind of someone with SPD. At first, it seemed hopeless. I couldnt seem to understand the idea of not having friends, or having never had a girlfriend. Social interaction like that had always been given in my life, and I couldnt imagine doing without. After further thought, however, I came to the conclusion that not only did they not want a physical relationship with others, they felt no need. If one can become completely content without the attention of others, then why bother yourself with the distraction? Though I havent personally spoken with someone with SPD, this is how I understand it. I feel as though they not only have no desire, they feel no need. Simple as that. A case study I found involved a middle-aged man named Mark and a peek into his life. He tells of his career, hobbies, and relationship with his family. â€Å"â€Å"Mark sits where instructed, erect but listless. When I ask him how he feels about attending therapy, he shrugs and mumbles OK, I guess. He rarely twitches or flexes his muscles or in any way deviates from the posture he has assumed early on. He reacts with invariable, almost robotic equanimity to the most intrusive queries on my part. He shows no feelings when we discuss his uneventful childhood, his parents (of course I love them), and sad and happy moments he recollects at my request. Mark veers between being bored with our encounter and being annoyed by it. How would he describe his relationships with other people? He has none that he can think of. In whom does he confide? He eyes me quizzically: confide? Who are his friends? Does he have a girlfriend? No. He shares pressing problems with his mother and sister, he finally remembers. When was the last time he spoke to them? More than two years ago, he thinks.He doesnt seem to feel uneasy when I probe into his sex life. He smiles: no, he is not a virgin. He has had sex once with a much older woman who lived across the hall in his apartment block. That was the only time, he found it boring. He prefers to compile computer programs and he makes nice money doing it. Is he a member of a team? He involuntarily recoils: no way! He is his own boss and likes to work alone. He needs his solitude to think and be creative.Thats precisely why he is here: his only client now insists that he collaborates with the IT department and he feels threatened by the new situation. Why? He ponders my question at length and then: I have my working habits and my long-established routines. My productivity depends on strict adherence to these rules. Has he ever tried to work outside his self-made box? No, he hasnt and has no intention of even trying it: If it works dont fix it and never argue with success.If he is such a roaring success what is he doing on my proverbial couch? He acts indifferent to my barb but subtly counterattacks: Thought Id give it a try. Some people go to one type of witch doctor, I go to another.Does he have any hobbies? Yes, he collects old sci-fi magazines and comics. What gives him pleasure? Work does, he is a workaholic. What about his collections? They are distractions. But do they make him happy, does he look forward to the time he spends with them? He glowers at me, baffled: I collect old magazines. he explains patiently How are old magazines supposed to make me happy?. †Ã¢â‚¬  As clearly demonstrated above, this patient displays no interest toward others socially. Though he has had an intimate relationship in the past, his concentration now pertains to his work and his sole hobby of collecting magazines. A workaholic, he prefers to work in solitude, as that is the only way he can think and be creative. His disbanded relationship with his family shows that even those supposed to be most important in ones life hold little to no importance. A seemingly uneventful life of routine is made enjoyable by his passion and innovation for his career. Without the distraction of social relationships, he is able to connect with his work and focus at a higher level. SPD not only allows for a better concentration level, it enables the patient to think more clearly, and with a better focus. As stated above, his life is almost completely centered around his career, something he seems to be rather proud of. Taking pleasure in his job lets him feel comfortable with his lifestyle and content with the choices he has made. In two separate studies, prisoners were examined on the validity of SPD. 556 male jail inmates in the United States participated in Study 1; 175 mentally disordered offenders in maximum security hospitals in the United Kingdom participated in Study 2. On both studies, scores on the Interpersonal Measure of Schizoid Personality Disorder (IM-SZ) showed reliability and patterns of correlations with other measures consistent with expectations. The scale displayed patterns of relatively specific correlations with interview and self-report measures of SZPD. In addition, the IM-SZ correlated in an expected manner with features of antisocial personality and with interpersonal behavior. In another study, 10 male individuals diagnosed with SPD were placed in a room together. Their behavior was recorded and later compared to an experiment under the same circumstances only with 10 seemingly normal men. The test subjects with SPD did not interact with one another for an entire half hour, until one of the men fell out of his chair and one of his colleagues helped him to his feet. This was a blind experiment, where the men involved did not know the others suffered from the same ailment. The men in the control group were quiet at first, but after the first 5 minutes they were all communicating with one another, talking about sports, family, and relationships. Works Cited Thylstrup, Birgitte. (2009). American Journal of Psychotherapy. Retrieved May 3, 2012 http://0-web.ebscohost.com.iii.sonoma.edu/ehost/detail?vid=3hid=122sid=d673d133-4e90-4a0f-bcd4-93fdeb342a77%40sessionmgr110bdata=JnNpdGU9ZWhvc3QtbGl2ZSZzY29wZT1zaXRl#db=aphAN=43741388 Mayo Clinic Staff. (2010). Schizoid Personality Disorder. Retrieved May 2, 2012 http://www.mayoclinic.com/health/schizoid-personality-disorder/DS00865 Amal Chakraburtty, MD. (2009). Schizoid Personality Disorder. Retrieved May 2, 2012 http://www.webmd.com/mental-health/mental-health-schizoid-personality-disorder Psych Central Staff. (2009). Schizoid Personality Disorder. Retrieved May 4, 2012 http://psychcentral.com/disorders/sx30.htm American Psychiatric Association. (1994). Schizoid Personality Disorder. Diagnostic and statistical manual of mental disorders, fourth edition. Washington, DC: American Psychiatric Association. Mike Martinez. (2012) Schizoid. Retrieved May 4, 2012 http://www.schizoids.info/ Burntt, George. (2008). Schizoid Personality Disorder. Retrieved May 1, 2012 http://www.mentalhealth.com/dis/p20-pe02.html lais MA, Smallwood P, Groves JE, Rivas-Vazquez RA. (2011). Schizoid Personality Disorder. Retrieved May 4, 2012 http://www.nlm.nih.gov/medlineplus/ency/article/000920.htm Grohl, J.M. (2010). Schizoid Personality Disorder. Retrieved May 2, 2012. http://www.psychologytoday.com/conditions/schizoid-personality-disorder

Monday, October 14, 2019

Impact of Corporate Social Responsibility (CSR) on Finances

Impact of Corporate Social Responsibility (CSR) on Finances Summary The objective of this research is to study the impact of Corporate Social Responsibility (CSR) on financial performance. The trend of CSR addresses a major challenge in providing a broader representation of the business environment, understood not simply in its economic and financial but also social, human and ecological through an operationalization and verification of the theoretical model proposed in a sample of Tunisian firms, evidenced by a questionnaire sent to 30 companies Tunisian drawn. The results are the lack of link between CSR and financial performance measured by the accounting ROA, while there is a positive if financial performance is measured by ROE. Keywords: Corporate Social Responsibility of Firms, Financial Performance, Rà ©sumà © Lobjectif de cette recherche est dà ©tudier limpact de la Responsabilità © Socià ©tale de lEntreprise (RSE) sur la performance financià ¨re. La RSE rà ©pond à   un enjeu majeur, en proposant une reprà ©sentation à ©largie de lenvironnement des firmes, entendu non seulement dans ses dimensions à ©conomiques et financià ¨res, mais aussi sociales, humaines et à ©cologiques. A travers, une opà ©rationnalisation et une và ©rification du modà ¨le thà ©orique proposà ©, au niveau dun à ©chantillon dentreprises tunisiennes, matà ©rialisà ©, par un questionnaire adressà © à   30 entreprises tunisiennes tirà © au sort. Les rà ©sultats obtenus relà ¨vent labsence de lien entre la RSE et la performance financià ¨re mesurà ©e par lindicateur comptable ROA, alors quil existe un lien positif si la performance financià ¨re est mesurà ©e par lROE. Mots clà ©s: Responsabilità © Socià ©tale de lEntreprise, Performance Financià ¨re 1- INTRODUCTION In the 1850s, the role of the company was seen as a purely economic, and bounded to the maximization of profit for shareholders. In this regard, such an approach is consistent with a classical view of the firm where management essentially concerns managers and shareholders (Friedman, 1970). Further, the company was faced increased pressure from its stakeholders (Freeman, 1984). In this regard; it should take into account the effects of its activities in the communities where it operates. This brings her back to reconsider its relations with its stakeholders and to reconcile the often conflicting objectives of various interest groups. The idea of social responsibility of business now (CSR) responds to this challenge by providing a broader representation of the business environment, understood not simply in its economic and financial but also social, human and ecological. Any company that wants to ensure its sustainability, an imperative for financial performance, but also should not ignore or largely ignore the societal benefit that is to say, to engage in a societal approach. The objective of this research is twofold , first to study the impact of CSR on financial performance. Second in a more explicit, we wish to study in the target companies in our survey, the degree of perception of the concept of social responsibility through five dimensions namely: economic, legal, ethical, discretionary, and environmental. In this part, our problem is as follows; What is the impact of social responsibility of corporate financial performance? 2. SOCIETAL RESPONSIBILITY OF THE COMPANY (CSR): TOWARDS THE EMERGENCE OF A NEW CONCEPT Being responsible is to ensure their actions and their consequences and to accept accountability. But when this term is applied to the company, it is a concept that can be understood in different ways. Nowadays, the definition and delimitation of the concept of social responsibility still the subject of controversy and conceptual differences. So, social responsibility has been the subject of increased attention by many organizations of diverse nature, the European and global institutions, professional associations and business networks, Its emergence is born with Bowen (1953) who scored in the first initiative CSR refers to the requirement for businessmen to carry out the policies, decisions and follow the guidelines spreading objectives and values that are considered desirable in our society. Subsequently, MC Guire (1963) argues in his work that the idea of social responsibility implies that the firm has not only economic or legal obligations but also has responsibilities to society that go beyond these obligations . Then, Davis (1973) emphasizes that CSR refers to the consideration by the business issues that go beyond its economic obligations and the technical equal and close to the answers that gives these companies problems. This means that CSR begins where law ends. For Carroll (1979) CSR integrates all economic expectations, legal, ethical and philanthropic society may have in respect of a company at a time. While Jones (1980) stresses the idea that companies, by then the statutory or contractual obligation to have a societal actors. Similarly, Wood (1991) anchors his discussion on the meaning of the liability can be seen that through the interplay of three principles: legitimacy, public responsibility and distinction of three levels of institutional analysis, organizational and individual. In reality, these definitions are generally content to highlight the discretionary nature of CSR, highlighting the fact that it recognized the dimensions beyond the purely economic or legal activity of the company. What brought Carroll (1979) distinguish four categories of CSR: The economic responsibility The legal liability, Responsibility Ethics Responsibility discretion. 2.1 Approaches to CSR measures Measuring CSR is a necessary condition for knowledge of their own social responsibility and thus to control environmental and social impacts. Assessing the social and environmental performance, the establishment of a steering system for the performance and accountability on these external dimensions imply the existence of metrics to assess the quality of management of the business related non-financial. In fact, the existence of these metrics is also of particular importance to other stakeholders that ethical investors who require such information to select the best performing companies on the main criteria the quality of resource management Human and respect for human rights. This leads companies to establish a legal and socio-technical infrastructure to make measurable CSR stakeholders. In theoretical terms, the extent of CSR faces similar problems to those identified to define the concept of CSR: the multiplicity of approaches and dimensions of this complex concept, difficult to r eport objectively its components more subjective often linked to an assessment based on criteria related to ethics or a social context. 2.1.1 Measuring CSR in the academic literature Among the different methods of measurement of CSR that have been used, we can distinguish five categories: Measures of speech, such as content analysis of annual reports, which are to be based on remarks made by companies to assess their CSR, for example by counting the number of lines or words dedicated to themes CSR in the annual report of a company; Indicators of pollution provided by some agencies to assess the pollution of businesses, such as the Toxic Release Inventory in the U.S., or for example measurements of the diffusion of CO2 by businesses; Measures of attitudes and values aimed at assessing the sensitivity of members of the organization (eg managers, employees) to the various dimensions of CSR and are generally administered in the form of a questionnaire; Measures of reputation, such as the indicator of reputation developed by Markowitz in the 1970s in the American magazine Fortune, which includes criteria related to CSR that are assessed by a panel of industry experts to which operates within the enterprise in question; The behavioral measures or audit, developed by the agencies that specialize in the assessment of social behavior and environmental responsibility, such as the U.S. KLD, EIRIS in Britain or in France Vigeo. 3. FINANCIAL PERFORMANCE: DEFINITION Performance is tried to rely on market efficiency that ensures the best allocation of resources and rejects any notion of corporate responsibility other than making profit for its shareholders. As a design performance based on an external view (the current shareholders and potential), often linked to the stock exchange during the action of the company. The performance measures are thus based on data from financial statements. The control and management are geared towards the minimization of costs and return on investment. It is a large building which includes questions on the financial performance within the organization. For a financial indicator, the financial performance of the organization is measured by its financial validity, such as accessibility to different sources of funding or its profitability compared to its investments, its assets or its equity. 2.1 MEASUREMENT OF FINANCIAL PERFORMANCE According to empirical studies, accounting measures provide most of the time positive correlations between CSR and financial performance. (Cochran and Wood, 1994; Waddock and Graves, 1997; Preston and O Bannon, 1997; Stanwick and Stanwick, 1998; Balabanis, Hugh and Jonathan, 1998, Moore, 2001; Rufetal, 2001). In addition, these measures from the accounts have the advantage of providing a more relevant measure of economic performance of the company and predict a more reliable the possible link between CSR and financial performance. On the other hand, the stock market measures have the advantage of being less prone to managerial manipulation. Especially since they represent scores of investors on the business ability to generate economic benefits (Mc Guire et al, 1988). However, these variables are evaluated specific investor and does not allow to reveal the economic reality of the business (Ullmann, 1985), the results that emerge from studies using measures such as stock market are mi xed, Markovitz, (1972) found a positive relationship, Vance (1975) proves otherwise, and Buchotz Alexander (1978) found a weak correlation or no. Griffin and Mahon (1997) stress that results from market-related measures are mostly negative and called for greater use of accounting measures. To better understand the financial performance and provide a more comprehensive or less of the latter, further research incorporating both measures at a time (Mc Guire, et al, 1988; Balabanis, Hugh and Jonathan, 1998, Moore, 2001 ; Seifert; Maurras and Barktkus, 2003, 2004). 4. SOCIETAL RESPONSIBILITY AND FINANCIAL PERFORMANCE 4.1 CSR and financial performance: theoretical approaches 4.1.1 The existence of a relationship between CSR and financial performance The theoretical approaches to corporate social responsibility are essentially based on the current contract philosophers and sociological neo-institutionalism. They particularly questioned the compatibility between market logic and the goal of maximum profit that underpin the economic rationale of the business and societal concerns such as sustainable development, intergenerational equity, the general interest which are purposes prior to appearing foreign or contrary to the entrepreneurial logic. In other words, the exercise of social responsibility of business is it an impossible synthesis between the collective demands long-term expectations and short-term private? The theoretical basis is between two opposite poles: on one side, the neoclassical theories, based on market efficiency, reject any idea of social responsibility of business other than making profit for its shareholders (Friedman, 1970). On the other, theories that mobilize a teleological principle and argue that there i s a moral responsibility of policy makers towards future generations and a large number of societal problems. However, the only approach moralistic-ethical is not sufficient to illuminate the strategic behavior of firms in the societal area because it does not understand the motivations of corporate behavior. In this approach, stakeholders influence policy decisions of leaders and they are accountable to them about how they took into account their expectations. 4.2 The stakeholder theory From the 1980s, the theory of stakeholders (Stakeholders theory) is gradually accepted as a framework to further specify the groups vis-à  -vis what the enterprise is (or should exercise) its societal responsibilities. The work of Freeman (1984) popularized this theory by proposing to define as stakeholder all persons or groups who are likely to affect and / or be affected by the conduct of the strategy of undertaking. The theory of stakeholder theory is now the most frequently mobilized both by researchers as actors in the business. She entered the company at the heart of a set of relationships with partners who are not only shareholders (Shareholders), but players interested in or affected by the activities and business decisions. The stakeholder theory is not exempt from a normative vision and ethics but it seeks to integrate economic goals: it states that cooperation contracts establish trust between the firm and its stakeholders and provides a competitive advantage the company. One might wonder whether the inclusion of stakeholder expectations is not rather the result of traditional rules of management that the outcome of a deliberative process of integrating moral principles. Despite its omnipresence in all the literature on corporate social responsibility, this theory remains ambiguous about its theoretical basis and presents a number of limitations. On the one hand, it is part of a relational representation of the organization based on fair contracts that involve conflicts of interest may be resolved by ensuring a maximization of the interests of each group. On the other hand, it would be unrealistic to consider a comprehensive consideration of all potential stakeholders. The rationality of leaders is necessarily limited by the urgency of the problems, pressures and information systems available to them that they decided to put in place. A first theoretical approach suggests that the company is more successful socially; it is more efficient economically and financially. Instead, the company will be more economically efficient and less it will be socially. Finally, beyond these two extreme views, it is possible to consider the assumptions of positive and negative synergy that cross the different conceptual foundations. With these assumptions also added a generic assumption of neutrality of interactions: Gond, 2001) and assuming a more complex relationship. 5. CSR and financial performance: Many theoretical explanations The theoretical explanations to clarify the nature of the relationship between societal and financial performance are numerous. They can be organized into three distinct categories: explanations postulating the existence of linear relationships between these two constructs, explanations suggesting no link between the two constructs, and finally explanations assume the existence of nonlinear relationships between these two variables. 5.1 The models suggest a positive link between CSR and performance Two theoretical models support the idea of a positive impact of CSR on financial performance (Social Impact Hypothesis) and the assumption of funds available as excess resources available to discretionary managers or Organizational Slack (Available Fund Hypothesis). According to the hypothesis of positive social impact, companies with a high level of CSR demonstrate their ability to master the implicit costs and negative externalities of the organization and report to stakeholders and the quality of their management. The theory of stakeholders (Stakeholders theory) that establishes the hypothesis of the influence of social practices, has created a vast literature on the interaction between CSR and firm performance (Freeman, 1984, Cornell and Shapiro, 1987; Ullmann, 1985, Clarkson 1995, Donaldson and Preston, 1995): Satisfaction with the business objectives of stakeholders promotes the improvement of economic and financial performance (Freeman, 1984). The second model, that of Organizational Slack addresses the link between social performance and economic performance by proposing the idea that this is not the social responsibility that is the condition for obtaining a high level financial performance but, instead, the level of financial performance which allows the company to engage in socially responsible actions. Mc Guire et al, (1988) reported that financial performance could improve the level of social performance and their work has been partially confirmed those by Preston et al, (1991). The profitability of the business differential is then a condition of social behavior; Kraft and Hadges (1990) have shown that excess resources and the attitude of managers towards society strongly influence the level of responsibility social enterprises. 5.2 The models suggest a negative relationship between CSR and financial performance Unlike the two previous models, others say that companies realize the best social performance are also those with the worst economic performance and vice versa in this spirit, a negative relationship between societal performance and financial performance dominates. The literature suggests two models that assume a negative relationship between CSR and performance, distinguished by the nature of causality assumed. The first model Trade-Off Hypothesis or assumptions arbitration assumes that the inclusion of corporate social responsibility involves additional financial costs resulting therefore a competitive disadvantage (Friedman, 1962, 1970). In this perspective, any move away from socially responsible leaders of their goal of maximizing profits (Aupperle, Carroll and Hatzfeld, 1985). Drucker (1984, p.58) states that making a profit is fundamentally incompatible with the social responsibility of business 5.3 The models suggest a positive or negative synergy The typology developed by Preston and OBannon (1997) suggests two hypotheses that are based on different theoretical approaches outlined above. Indeed, in the context of a comprehensive model explaining it is possible to envisage a virtuous circle (positive synergy): a high level of social performance leads to improved financial performance that provides the opportunity to reinvest in social actions responsible (Waddock and Graves, 1997). In contrast, a low level of societal performance led to a decline in financial performance limits, therefore, socially responsible investment (negative synergy). 5.4 The models suggest a missing link The conceptual contributions of Mc Williams and Siegel (2001) lead Gond (2001) to complete the typology of Preston and O Bannon (1997) by formulating the hypothesis of no link between the two dimensions. Indeed, Mc Williams and Siegel (2001) propose a model of supply and demand for social responsibility that helps explain the lack of consensus results obtained by empirical academic studies. According to them, there is a supply and demand for social responsibility, in a standard micro, who led each of them to invest socially to meet the demand of stakeholders. Market equilibrium cancels costs and profits generated by successively supply of social responsibility. This approach leads to a hypothesis of neutrality of interactions between social performance and financial performance. 5.5 The models suggest a more complex relationship The results obtained by Bowman and Haire (1975) led Moore (2001) also refine the typology of Preston and OBannon (1997) and the hypothesis of positive relationship between more complex two-dimensional. Indeed, Bowman and Haire (1975) but also, more recently, Barnett and Salomon (2003) showed a non-linear U-shaped inverted between social performance and financial performance, indicating an optimum level beyond which socially responsible investment longer improves financial performance. The multiplicity of theoretical hypotheses advanced to explain the nature of interactions between CSR and financial performance has led to develop empirical tests to define the conditions of validity of the various mechanisms invoked.. 6. CSR and financial performance: empirical approaches Clarification of the economic impact of CSR has always been a major concern in the field of study on the relationship between business and society. It is therefore not surprising that empirical work on this issue have been very numerous, there were in 2007 more than 160 empirical studies on the subject. This work focused on the nature of interactions between the firms ability to achieve a high level of CSR and financial performance by studying the interactions between on the one hand, social performance (or societal) Company (CSR) and, secondly, its financial performance (FP). These interactions have been studied mainly through two levels of analysis we will present successively: Many publications over the last twenty years have highlighted the link between social responsibility and financial performance of the company. But these studies show conflicting results do not establish clearly the existence of a positive or negative relationship between social responsibility and financial firms (Preston and OBannon, 1997; Griffin and Mahon, 1997; Mac Williams and Siegel , 2001, Margolis and Walsh, 2002). The lack of theoretical foundation and conceptual studies, lack of uniformity in evaluation of social responsibility and financial and methodological shortcomings found explain the poor results obtained. Studies most recent research (Griffin and Mahon, 1997; Roman Hayibor and Agle, 1999, Margolis and Walsh, 2003) found a slight advantage for the detection of positive links between societal performance and financial performance . The synthesis of the literature identifies 122 studies published between 1971 and 2001 with an accelerating pace of recently published (35 studies between 1997 and 2001) and far (2007) on more than 160 empirical studies on this subject, but also this research were sometimes biased in the direction of the illumination of a positive relationship. For example, the 122 education fifty and claim a positive association between social responsibility and financial performance twenty get mixed results, twenty seven indicate no ties and seven observed a negative relationship. 6.1 The hypothesis of impact-social Social Impact Hypothesis According to (Freeman 1984, Donaldson and Preston, 1995), stakeholder theory has explained the origin of the favorable influence social behavior on financial performance. Indeed, CSR is an indicator of the ability of business to effectively meet the demands of various stakeholders. This has consequently regained their confidence and thus improve profitability (Balabanis, Hugh and Jonathan, 1998). Waddock and Graves (1997) speak of Good Management Theory that there is a high correlation between good management practice and CSR, simply because an improvement in social activity entails a special relationship with Key Stakeholders Groups (Freeman, 1984), implying more performance. In addition, a review of empirical literature confirms a positive relationship between the two components (Mc Guire et al, 1988; Waddock and Graves, 1997; Preston and OBannon, 1997; Verschoor, 1998, Stanwick and Stanwick, 1998; Mc Williams and Siegel, 2000, Moore 2001, Ruf et al, 2001, Orlitsky, 2001; Kohers an d Simpson, 2002). Allouche and Laroche (2005) identified 82 research, 75 of them have found a positive link, while Margolis and Walsh (2003) who counted 54 out of 127 studies confirming the positive relationship. Hence our first hypothesis H1: Social responsibility has a positive impact on financial performance. 6.2 The Trade-Off Hypothesis This hypothesis refers to the classical theory of Friedman (1962, 1970) that CSR is an investment that increases costs and takes place at the expense of financial performance. For example a decision to invest in equipment acquisition environmentally friendly while other competitors do not, can generate a competitive disadvantage. Hence the reduction in profitability which may cause discontent among shareholders. This finding was also confirmed by Aupperle et al, (1985), the authors conclude that social activities such as donation to charity, environmental protection and community development dissipate more resources and generate additional costs, which disadvantages the company against its competitors less engaged in social actions. Searches return the negative relationship to abnormalities in particular methodological tools to measure financial performance. The negative association is due to the use of market variables as a measure of financial performance (Griffin and Mahon, 1997). In reality, the number of studies that lead to a negative relationship is very small, Margolis and Walsh (2003) identify 127 studies dealing with the subject in question, and they found that only 8 of them expect a negative correlation between the two dimensions. of where our second hypothesis H2: The social responsibility has a negative impact on financial performance. 6.3 The lack of connection between the two dimensions Some authors suggest that CSR and financial performance are both built entirely separate. Ullmann (1995) emphasizes that the link from a pure coincidence. The correlation is generated, according to the author, by intervening variables that occur in an unpredictable manner and that link the two constructs. Meanwhile, Waddock and Graves (1997) show that the methodological problems in operationalizing CSR tend to obscure the link. A multitude of empirical studies have provided no link between the two dimensions (Aupperle et al, 1985; Fogler and Nutt, 1975; Abbot and Monsen, 1979, Freedman and Jaggi, 1986; ONeil, Mark Saunders and Carthey 1989; Seifert, Maris and Barkus, 2004, Graves and Waddock, 1999). Others state that the link is weak or nonexistent (Alexander and Bchholz 1978, Cochran and Wood, 1984; Krauz and Pava, 1996; Berman et al, 1999; Balabanis, Hugh and Jonathan, 1998, Seifert and Morris Barktkus , 2003). Griffin and Mahon (1997), Balaban, Hugh and Jonathan (1998) found that the results are inconclusive: the variables selected do not distinguish between successful firms and inefficient firms. In this context, our third hypothesis H3: There is no link between social responsibility and financial performance. 7. CSR and financial performance: The effect of control variables Research has shown that the relationship between CSR and financial performance is not absolute, it must take into account the weight of the elements of each company (Ullmann, 1985; Waddock and Graves, 1997) and are likely to moderate the relationship between the two constructs. These characteristics are operationalized as control variables. 7.1 The effect risk The risk is variable, with several studies in different contexts have shown that it controls the relationship between the two dimensions. The argument assumes the risk that companies have a low risk to commit advantage in social activities, and vice versa. Companies with low risk have a stable performance model, and therefore, this situation seems very conducive to investment in social activities (Roberts, 1992). Aupperle et al, (1985) postulate that firms more socially responsible are identified as being better managed and risks are minimal. This finding is especially approved by the study of Mc Guire et al, (1988); ONeil, Mark Saunders and Carthey (1989), Waddock and Graves (1997), Graves and Waddock (1999). In contrast, Aupperle et al, (1985) found a correlation, positive correlation between CSR and risk accounting, and negative but not significant between CSR and market risk. 7.2 The effect size The argument for the size stipulated that organizations undertake major advantage in social actions; small organizations do not give importance to social activity (Waddock and Graves, 1997). Burke et al, (1986) argue that companies, as and as they grow, give more attention to external factors and better meet the demands of stakeholders, Stanwick and Stanwick (1998) found that size, measured by the volume of sales and total assets is positively related to CSR. Mc Guire et al (1988) find a positive but not significant between CSR and the size measured by total assets. 7.3 The effect sector The sector as designed in the literature is a moderating effect of CSR and PF relationship, eg the extent of the consideration of environmental responsibility by a chemical company is not the same a financial institution. A plurality of researchers took into account the control variable as in include: Waddock and Graves, 1997, Griffin and Mahon, 1997, Graves and Waddock, 1999; Balabanis, Hugh and Jonathan, 1998, McWilliams and Siegel 2000, Moore 2001, Ruf et al, 2001; Seifer, Morris and Barktkus, 2003.2004. 8. theoretical model 9. METHODOLOGY OF RESEARCH The objective of empirical research is to empirically test our research hypotheses and the theoretical model proposed. In order to test the validity of our assumptions on a sample drawn from all Tunisian companies, we proceeded by two steps the first is to measure the perception of Tunisian companies to the concept of CSR and then study the impact of this latest financial performance. Through our research, we chose the method of direct interview, and for several reasons, we conduct a field investigation, by adopting the technique of direct investigation on the basis of a questionnaire. The survey covered a sample of 30 Tunisian companies selected from different sectors. 9.1 The scale of measurement of CSR predictor For measurement of CSR, we will adopt that developed by Maignan et al (1999), which forms part of the work on measuring social performance. This scale operationalizes the concept of social performance by measuring the dimensions of the construct. In fact, two major scales have been developed in this perspective: The oldest is that of Aupperle, Carroll and Hatfield (1985) measuring the orientation of managers towards social responsibility, the latest and most complete is that of organizational citizenship Maignan et al. (1999), reused by Maignan and Ferrell (2001). These two instruments take over the traditional classification in four types of social responsibilities of Carroll (1979): economic, legal, ethical and discretionary or philanthropic organizations that are a reflection of society see the company actively engaged in its local environment and / or global defense of social causes and public interest. Regarding the scale of Aupperle et al (1985), it is intended to measure only the views of leaders on the relative importance of each of the four dimensions of social responsibility of business. While the scale of Maignan et al. (1999) is designed to gather perceptions of the social performance of the business stakeholders throughout the company (Maignan and Ferrell, 2001). Indeed, the scale was constructed from academic studies describing activities commonly accepted as citizens by the three main stakeholders ie employees, customers, stakeholders public. These authors manage this work, mainly to executives (Maignan et al 1999, Maignan and Ferrell, 2001) to have completed the questionnaire as relevant as the leaders and general information about the company cutting. Hence, our questionnaire has five dimensions are those of Carroll (1979), added an environmental dimension whose items are inspired by the Global Compact (1999). This choice is argued by the importance it attaches to the environment today, and the pressures that companies face to reflect the impact of its activities on the environment in which it operates, it is relevant namely the impact of the inclusion of the natural environment on the financial performance of Tunisian firms.