When I visited my local dental surgery Essays

When I visited my local dental surgery Essays When I visited my local dental surgery Essay When I visited my local dental surgery Essay CD-ROM Drive * 56K Modem * 3.5 Floppy Disk Drive * Keyboard , Mouse 3 years parts and labour return to manufacturer. Supplied with original Microsoft XP installation CD and all drivers for Windows 95/98/ME/2000 and XP Price: à ¯Ã‚ ¿Ã‚ ½ 475 including VAT Laptop Supplier: thelaptopsite.com Reference LAP03-829021 Manufacturer Hewlett Packard Model Evo NX9005 Processor AMD Athlon 2000 Memory 256mb HDD 30gb FDD 1.44 FDD CDROM/DVD DVD/CDRW Operating System Windows XP Professional Display 14.1 tft Condition New Manufacturers Warranty Price: à ¯Ã‚ ¿Ã‚ ½ 799 including VAT I have decided to recommend a desktop tower computer rather then a lap top because: Desktop comes with a larger screen size, it can be placed on the floor under the desk and out of sight; it is much cheaper then a similar spec laptop. The price of the desktop recommended will be approximately à ¯Ã‚ ¿Ã‚ ½1200. DESIGN All forms will be designed in this style. This will ensure everything looks similar for the user. Item Text details Text Position Colour Background Main Heading Font:20:Italic:Bold Centered Blue Form colour Labels Font: 14: Bold Left aligned Black Form colour Buttons Font:12:Bold Centre Black grey Forms N/A N/A N/A Dark Cyan background Compulsory data Font:12: Left Black Light orange Optional data Font:12 Left Black Light green Diagram showing the major components of the inputs and outputs User FORMS Design: Query1. Purpose: View patients belonging to a specified surgeon. Input: Surgeon name Process: Query database to look all patients against name given. Output: shows gender, forename, surname, contact numbers for all patients found. Query 2. View patient details. Input: Patient forename and surname Process: Query database to look for all patients against forename and surname. Output: Show full record details about the patient Pressing new patient Button brings up this form Database design New patient record Field Name Type Length Required Indexed Validation Duplicates Record ID Auto Number Primary key Yes No No No Medical No text 20 chars Yes No No No Gender text 1 char Yes No M/F Yes Forename text 20chars Yes No Type Check (cap first letter) Yes Surname text 20 char Yes Yes Type Check (cap first letter) Yes House No text 10 char Yes No No Yes Address1 text 50 chars Yes No Type Check (cap first letter) Yes Address2 text 20 char Yes No Type Check (cap first letter) Yes Address3 text 20 char Yes No Type Check (cap first letter) Yes Address 4 text 20 char Yes No Type Check (cap first letter) Yes Post code text 9 char Yes No Type Check (ccnn ccnn) yes Day time No text 12 char Yes No Character check Yes Mobile No text 12 char Yes No Character Check Yes DOB Date 10 char Yes No Type Check Yes Last appointment Date 10 char Yes No Type Check Yes Expiry date date 10 Char Yes No Type Check Yes Reminder status Text 1 char Yes No Y/N Yes Payment status Text 10 chars Yes No Paid, Defer, Free Yes Amount due Currency Integer No Yes Type Check Yes Surgeons table Field Name Type Length Required Indexed Validation Duplicates Surgeon ID Auto Number Primary key Yes No N/A No Title Text 4 char Yes No Dr, Mr, Mrs, Miss Yes Forename Text 20 Char Yes No Type Check (cap first letter) Yes Surname Text 20 Char Yes Yes Type Check (cap first letter) Yes Address1 Text 50 Char Yes No Type Check (cap first letter) Yes Address2 Text 20 Char Yes No Type Check (cap first letter) Yes Address3 Text 20 Char Yes No Type Check (cap first letter) Yes Address4 Text 20 Char Yes No Type Check (cap first letter) Yes Post Code Text 9 Char Yes No Type Check (ccnn ccnn) Yes Home No Text 12 char Yes No Character Check Yes Mob No Text 12 char Yes No Character Check Yes Surgery Table Field Name Type Length Required Indexed Validation Duplicates Patient ID Number Long Integer Yes Yes field key No Surgeon ID Number Long Integer Yes Yes field key No Diagram showing how the tables are linked together by key fields. Appendix A Questions for the interview 1. When patients joins the clinic what information do you record.? 2. When patient makes an appointment what information do you take down? 3. When patient arrives for his treatment, how do you note who is waiting for which surgeon? 4. When a person needs a follow-up appointment what do you record? 5. What additional tasks do you perform for a follow-up appointment? 6. How do you record information about patient payments of treatment? 7. What difficulties do you experience when you become very busy? 8. What happens to patients that you cannot deal with? 9. How do you track patients for different surgeons? 10. How many people are there working at the surgery? 11. How do you know how much to charge for different treatments? 12. Do patients cancel appoints? 13. What happens when they do this? Appendix B Answers given at interview A.1 When a new patients comes to register with us, we know the number of new patients that each surgeon will take. If they can take on new patients, then, we ask them to fill in a form about their medical details otherwise we refer them to another dental surgery. We then check the form and ask them to sign their declaration. We ask for their medical card and record the number as well as their names and address details. We also ask for details about their family members and their details. A.2 We take down their first name and surname and record it in our appointment planner against the surgeons name and time of appointment. The planner allows us to make appointments every 15 mins. A3. Yes, when a patient arrives, they usually say the time of their appointment and their name. We write a tick against their name, which indicates they are wait in reception. A4. We do the same as we did before as if the patient is making a new appointment but we know their name and surgeons name so simply agree on suitable time? A5. When we agree on the appointment time and day, we fill in a appoint card with the date and time details and hand it to the patient. We also ask about them to see if they wish to pay today or pay for everything at the end of the treatment. Most patients prefer to pay as treatment is being carried out. Some do decide they will pay the total amount at the end. We also have patients that dont have to pay if they are on job seeker allowance or social security benefit. A6. We make a note on the treatment card, if they have paid or deferred payment or no charge. If they pay we write out a receipt for them. A7. I find it very frustrating when we have people making queries and we have to wait for the appointment planner to be freed up before we can deal with the patient. We sometimes spend time looking for patient sheets in the filing cabinet which one of us has not filed and may be lying on the desk. Sometimes we dont get the treatment sheet and have to ask the dental nurse to look for it the surgeons treatment room and the customer is kept waiting. A8. The dental surgeon refers the patient to the specialist clinic. This involves writing to the clinic and requesting an appointment. It can three to four weeks for the appointment to come. A9. We file each patient records in different filing cabinet and on the planner we write down the name of the surgeon so that his patients are under his named column. A10. There are the three surgeons, three medical nurse and two of us at reception. A11. We have a list of treatments and prices against them. The surgeon writes down what treatment he has carried out and calculates the total. A12/13. Yes, quite often, all we do is put a diagonal line across it and make a new appointment. If they cancel before 48 hours, we do not charge them, otherwise we charge them à ¯Ã‚ ¿Ã‚ ½20. Appendix C Notes taken during observation Observing the surgeon: Receptionist takes the notes from the filing cabinet and passes it to the nurse. The surgeon checks his last notes. The nurse calls the patient in. The treatment is carried out and the surgeon writes, the treatment he carried out and indicates if follow-up appointment is needed, he makes a brief notes about what he needs to do next time. The patient leaves the treatment room and the nurse returns the patient file to the receptionist desk. The next patient is the called in. Observing the Dental Nurse: Dental nurses are only involved in fetching and returning the patients records to and from the surgeon and assisting the surgeon. They do not write anything on the patients notes. Observing the Receptionist: Confirmed what the receptionist said she did with customer handling process. All information given during the interview was correct. Also observed the time wasted when the clinic becomes busy and how frustrated they become having to share a single appointment planner. The times they take to write out the receipt and appointment card is quite effective, but it takes a lower priority to ensuring surgeons receives the patients records and are not waiting. This means keeping the customer waiting longer then is necessary. Customer are frequently kept waiting as they try to pay for treatment or make follow-up appointments. New people arriving are given higher priority.

U.S. Citizenship Test Questions

U.S. Citizenship Test Questions On Oct. 1, 2008, the U.S. Citizenship and Immigration Services (USCIS) replaced the set of questions formerly used as part of the citizenship test with the questions listed here. All applicants who filed for naturalization on or after October 1, 2008, are required to take the new test. In the citizenship test, the applicant for citizenship is asked up to 10 of the 100 questions. The interviewer reads the questions in English and the applicant must answer in English. In order to pass, at least 6 of the 10 questions must be answered correctly. New Test Questions and Answers Some questions have more than one correct answer. In those cases, all acceptable answers are shown. All answers are shown exactly as worded by the U.S. Citizenship and Immigration Services. * If you are 65 years old or older and have been a legal permanent resident of the United States for 20 or more years, you may study just the questions that have been marked with an asterisk. AMERICAN GOVERNMENT A. Principles of American Democracy 1. What is the supreme law of the land? A: The Constitution 2. What does the Constitution do? A: sets up the governmentA: defines the governmentA: protects basic rights of Americans 3. The idea of self-government is in the first three words of the Constitution. What are these words? A: We the People 4. What is an amendment? A: a change (to the Constitution)A: an addition (to the Constitution) 5. What do we call the first ten amendments to the Constitution? A: The Bill of Rights 6. What is one right or freedom from the First Amendment?* A: speechA: religionA: assemblyA: pressA: petition the government 7. How many amendments does the Constitution have? A: twenty-seven (27) 8. What did the  Declaration of Independence  do? A: announced our independence (from Great Britain)A: declared our independence (from Great Britain)A: said that the United States is free (from Great Britain) 9. What are two rights in the Declaration of Independence? A: lifeA: libertyA: pursuit of happiness 10. What is freedom of religion? A: You can practice any religion, or not practice a religion. 11. What is the economic system in the United States?* A: capitalist economyA: market economy 12. What is the rule of law? A: Everyone must follow the law.A: Leaders must obey the law.A: Government must obey the law.A: No one is above the law. B. System of Government 13. Name one branch or part of the government.* A: CongressA: legislativeA: PresidentA: executiveA: the courtsA: judicial 14. What stops one branch of government from becoming too powerful? A: checks and balancesA: separation of powers 15. Who is in charge of the executive branch? A: the President 16. Who makes federal laws? A: CongressA: Senate and House (of Representatives)A: (U.S. or national) legislature 17. What are the two parts of the U.S. Congress?* A: the Senate and House (of Representatives) 18. How many U.S. Senators are there? A: one hundred (100) 19. We elect a U.S. Senator for how many years? A: six (6) 20. Who is one of your states U.S. Senators? A: Answers will vary. [For District of Columbia residents and residents of U.S. territories, the answer is that D.C. (or the territory where the applicant lives) has no U.S. Senators.] * If you are 65 years old or older and have been a legal permanent resident of the United States for 20 or more years, you may study just the questions that have been marked with an asterisk. 21. The House of Representatives has how many voting members? A: four hundred thirty-five (435) 22. We elect a U.S. Representative for how many years? A: two (2) 23. Name your U.S. Representative. A: Answers will vary. [Residents of territories with nonvoting Delegates or resident Commissioners may provide the name of that Delegate or Commissioner. Also acceptable is any statement that the territory has no (voting) Representatives in Congress.] 24. Who does a U.S. Senator represent? A: all people of the state 25. Why do some states have more Representatives than other states? A: (because of) the states populationA: (because) they have more peopleA: (because) some states have more people 26. We elect a President for how many years? A: four (4) 27. In what month do we vote for President?* A: November 28. What is the name of the President of the United States now?* A: Donald J. TrumpA: Donald TrumpA: Trump 29. What is the name of the Vice President of the United States now? A: Michael Richard PenceA: Mike PenceA: Pence 30. If the President can no longer serve, who becomes President? A: the Vice President 31. If both the President and the Vice President can no longer serve, who becomes President? A: the Speaker of the House 32. Who is the Commander in Chief of the military? A: the President 33. Who signs bills to become laws? A: the President 34. Who vetoes bills? A: the President 35. What does the Presidents Cabinet do? A: advises the President 36. What are two Cabinet-level positions? A: Secretary of AgricultureA: Secretary of CommerceA: Secretary of DefenseA: Secretary of EducationA: Secretary of EnergyA: Secretary of Health and Human ServicesA: Secretary of Homeland SecurityA: Secretary of Housing and Urban DevelopmentA: Secretary of InteriorA: Secretary of StateA: Secretary of TransportationA: Secretary of TreasuryA: Secretary of Veterans AffairsA: Secretary of LaborA: Attorney General 37. What does the judicial branch do? A: reviews lawsA: explains lawsA: resolves disputes (disagreements)A: decides if a law goes against the Constitution 38. What is the highest court in the United States? A: the Supreme Court 39. How many justices are on the Supreme Court? A: nine (9) 40. Who is the Chief Justice of the United States? A: John Roberts (John G. Roberts, Jr.) * If you are 65 years old or older and have been a legal permanent resident of the United States for 20 or more years, you may study just the questions that have been marked with an asterisk. 41. Under our Constitution, some powers belong to the federal government. What is one power of the federal government? A: to print moneyA: to declare warA: to create an armyA: to make treaties 42. Under our Constitution, some powers belong to the states. What is one power of the states? A: provide schooling and educationA: provide protection (police)A: provide safety (fire departments)A: give a drivers licenseA: approve zoning and land use 43. Who is the Governor of your state? A: Answers will vary. [Residents of the District of Columbia and U.S. territories without a Governor should say we dont have a Governor.] 44. What is the capital of your state?* A: Answers will vary. [District of Colu*mbia residents should answer that D.C. is not a state and does not have a capital. Residents of U.S. territories should name the capital of the territory.] 45. What are the two major political parties in the United States?* A: Democratic and Republican 46. What is the political party of the President now? A: Republican (Party) 47. What is the name of the Speaker of the House of Representatives now? A: Nancy Pelosi (Pelosi) C: Rights and Responsibilities 48. There are four amendments to the Constitution about who can vote. Describe one of them. A: Citizens eighteen (18) and older (can vote).A: You dont have to pay (a poll tax) to vote.A: Any citizen can vote. (Women and men can vote.)A: A male citizen of any race (can vote). 49. What is one responsibility that is only for United States citizens?* A: serve on a juryA: vote 50. What are two rights only for United States citizens? A: apply for a federal jobA: voteA: run for officeA: carry a U.S. passport 51. What are two rights of everyone living in the United States? A: freedom of expressionA: freedom of speechA: freedom of assemblyA: freedom to petition the governmentA: freedom of worshipA: the right to bear arms 52. What do we show loyalty to when we say the Pledge of Allegiance? A: the United StatesA: the flag 53. What is one promise you make when you become a United States citizen? A: give up loyalty to other countriesA: defend the Constitution and laws of the United StatesA: obey the laws of the United StatesA: serve in the U.S. military (if needed)A: serve (do important work for) the nation (if needed)A: be loyal to the United States 54. How old do citizens have to be to vote for President?* A: eighteen (18) and older 55. What are two ways that Americans can participate in their democracy? A: voteA: join a political partyA: help with a campaignA: join a civic groupA: join a community groupA: give an elected official your opinion on an issueA: call Senators and RepresentativesA: publicly support or oppose an issue or policyA: run for officeA: write to a newspaper 56. When is the last day you can send in federal income tax forms?* A: April 15 57. When must all men register for the Selective Service? A: at age eighteen (18)A: between eighteen (18) and twenty-six (26) AMERICAN HISTORY A: Colonial Period and Independence 58. What is one reason colonists came to America? A: freedomA: political libertyA: religious freedomA: economic opportunityA: practice their religionA: escape persecution 59. Who lived in America before the Europeans arrived? A: Native AmericansA: American Indians 60. What group of people was taken to America and sold as slaves? A: AfricansA: people from Africa * If you are 65 years old or older and have been a legal permanent resident of the United States for 20 or more years, you may study just the questions that have been marked with an asterisk. 61. Why did the colonists fight the British? A: because of high taxes (taxation without representation)A: because the British army stayed in their houses (boarding, quartering)A: because they didnt have self-government 62. Who wrote the Declaration of Independence? A: (Thomas) Jefferson 63. When was the Declaration of Independence adopted? A: July 4, 1776 64. There were 13 original states. Name three. A: New HampshireA: MassachusettsA: Rhode IslandA: ConnecticutA: New YorkA: New JerseyA: PennsylvaniaA: DelawareA: MarylandA: VirginiaA: North CarolinaA: South CarolinaA: Georgia 65. What happened at the Constitutional Convention? A: The Constitution was written.A: The Founding Fathers wrote the Constitution. 66. When was the Constitution written? A: 1787 67. The Federalist Papers supported the passage of the U.S. Constitution. Name one of the writers. A: (James) MadisonA: (Alexander) HamiltonA: (John) JayA: Publius 68. What is one thing Benjamin Franklin is famous for? A: U.S. diplomatA: oldest member of the Constitutional ConventionA: first Postmaster General of the United StatesA: writer of Poor Richards AlmanacA: started the first free libraries 69. Who is the Father of Our Country? A: (George) Washington 70. Who was the first President?* A: (George) Washington B: 1800s 71. What territory did the United States buy from France in 1803? A: the Louisiana TerritoryA: Louisiana 72. Name one war fought by the United States in the 1800s. A: War of 1812A: Mexican-American WarA: Civil WarA: Spanish-American War 73. Name the U.S. war between the North and the South. A: the Civil WarA: the War between the States 74. Name one problem that led to the Civil War. A: slaveryA: economic reasonsA: states rights 75. What was one important thing that Abraham Lincoln did?* A: freed the slaves (Emancipation Proclamation)A: saved (or preserved) the UnionA: led the United States during the Civil War 76. What did the Emancipation Proclamation do? A: freed the slavesA: freed slaves in the ConfederacyA: freed slaves in the Confederate statesA: freed slaves in most Southern states 77. What did Susan B. Anthony do? A: fought for womens rightsA: fought for civil rights C: Recent American History and Other Important Historical Information 78. Name one war fought by the United States in the 1900s.* A: World War IA: World War IIA: Korean WarA: Vietnam WarA: (Persian) Gulf War 79. Who was President during World War I? A: (Woodrow) Wilson 80. Who was President during the Great Depression and World War II? A: (Franklin) Roosevelt * If you are 65 years old or older and have been a legal permanent resident of the United States for 20 or more years, you may study just the questions that have been marked with an asterisk. 81. Who did the United States fight in World War II? A: Japan, Germany, and Italy 82. Before he was President, Eisenhower was a general. What war was he in? A: World War II 83. During the Cold War, what was the main concern of the United States? A: Communism 84. What movement tried to end racial discrimination? A: civil rights (movement) 85. What did Martin Luther King, Jr. do?* A: fought for civil rightsA: worked for equality for all Americans 86. What major event happened on September 11, 2001, in the United States? A: Terrorists attacked the United States. 87. Name one American Indian tribe in the United States. [Adjudicators will be supplied with a complete list.] A: CherokeeA: NavajoA: SiouxA: ChippewaA: ChoctawA: PuebloA: ApacheA: IroquoisA: CreekA: BlackfeetA: SeminoleA: CheyenneA: ArawakA: ShawneeA: MoheganA: HuronA: OneidaA: LakotaA: CrowA: TetonA: HopiA: Inuit INTEGRATED CIVICS A: Geography 88. Name one of the two longest rivers in the United States. A: Missouri (River)A: Mississippi (River) 89. What ocean is on the West Coast of the United States? A: Pacific (Ocean) 90. What ocean is on the East Coast of the United States? A: Atlantic (Ocean) 91. Name one U.S. territory. A: Puerto RicoA: U.S. Virgin IslandsA: American SamoaA: Northern Mariana IslandsA: Guam 92. Name one state that borders Canada. A: MaineA: New HampshireA: VermontA: New YorkA: PennsylvaniaA: OhioA: MichiganA: MinnesotaA: North DakotaA: MontanaA: IdahoA: WashingtonA: Alaska 93. Name one state that borders Mexico. A: CaliforniaA: ArizonaA: New MexicoA: Texas 94. What is the capital of the United States?* A: Washington, D.C. 95. Where is the Statue of Liberty?* A: New York (Harbor)A: Liberty Island[Also acceptable are New Jersey, near New York City, and on the Hudson (River).] B. Symbols 96. Why does the flag have 13 stripes? A: because there were 13 original coloniesA: because the stripes represent the original colonies 97. Why does the flag have 50 stars?* A: because there is one star for each stateA: because each star represents a stateA: because there are 50 states 98. What is the name of the national anthem? A: The Star-Spangled Banner C: Holidays 99. When do we celebrate Independence Day?* A: July 4 100. Name two national U.S. holidays. A: New Years DayA: Martin Luther King, Jr., DayA: Presidents DayA: Memorial DayA: Independence DayA: Labor DayA: Columbus DayA: Veterans DayA: ThanksgivingA: Christmas NOTE: The questions above will be asked of applicants who file for naturalization on or after October 1, 2008. Until then, the Current Set of Citizenship Questions and Answers remains in effect. For those applicants who file prior to October 1, 2008, but are not interviewed until after October 2008 (but before October 1, 2009), there will be an option of taking the new test or the current one.

Sarah Palin and MSNBC Essay Example | Topics and Well Written Essays - 1250 words

Sarah Palin and MSNBC - Essay Example About Sarah Palin Sarah Palin is a famous politician, author and commentator in America. She was born on 11 February, 1964 in Sandpoint, Idaho. Palin has two sisters and a brother. Shortly after Palin’s birth, the whole family shifted from Idaho to Alaska. Her father was a science teacher and her mother was a school secretary. Thus, affiliation with education was inherent in the familial culture in which Palin was brought up. Palin went to the Wasilla High School. In addition to being an exceptional academic student, Palin served in the girls’ cross country running teams and was also the Fellowship of Christian Athletes’ head in the school. She earned the title Sarah Barracuda as a result of her exemplary performance in the basketball team as the point-guard and the co-captain. Her contribution led the team to winning the Alaska state championship in 1982. In 1992, Palin was selected in the Wasilla City Council. About four years later, in 1996, Palin was made the mayor of Wasilla. Palin made an attempt to become the lieutenant governor in 2003, but ended up becoming the Alaska Oil and Gas Conservation Commission’s chairman. This firm assumed the role of the protector of the gas and oil fields in the state. Palin is the first Republican woman to be deemed eligible for the vide-presidency and is also the first Alaskan that made use of a major party’s national ticket in 2008, when Palin was nominated for the post of vice-presidency from the Republican Party. Palin resigned from the governorship in July 2009 after which, she launched a campaign in favor of the Tea Party Movement. Since the start of 2010, Palin has been commenting upon the politics from the platform of the Fix News and has been hosting the Sarah Palin’s Alaska show on the television. The fact that the number of viewers of the first episode of her show exceeded five million was an addition to her already lengthy list of records. The Learning Channel had never seen this volume of audiences before this show. Sarah Palin’s Involvement with MSNBC MSNBC is a US-based cable news channel which is projected in several countries including US, Canada, South Africa, Middle East and Germany. The name MSNBC is a combination of Microsoft and NBC, which reflects the joint venture of Microsoft and the NBC unit of the General Electric. This joint venture took place with the establishment of MSNBC in 1996. Originally an insignia of the partnership between Microsoft and NBC, share of Microsoft kept reducing until NBC gained almost complete hold over the news channel. MSNBC has been addicted to Sarah Palin for a long time. Palin’s overrepresentation in the media can partly be attributed to the fact that about two years ago in the Republican presidential ticket, the Alaska governor displayed an electrifying emergence. Although Palin was neither a public official in those days nor was a candidate any more, yet the journalists noticed that any r eport that included her name got listed amongst the most-viewed reports. â€Å"Palin, feeding this co-dependency and indulging the news business's endless desire for conflict, tweeted provocative nuggets that would help us keep her in the public eye -- so much so that this former vice presidential candidate gets far more coverage than the actual vice president† (Milbank, 2011). With the departure of Keith Olbermann, it is expected that MSNBC’

My Ethical System and Its Justification Essay Example | Topics and Well Written Essays - 1000 words - 1

My Ethical System and Its Justification - Essay Example Faith is good because it serves as an unseen yet strong force that compels me to reject evil and choose good. Prudence is good, because it helps me become wiser. Justice is good, because it brings harmony to society as it ensures fairness. When everything is fair, resentment and retaliation could hardly win, which results to peace and order, thus making people’s lives happy and contented. Compassion is good because it awakens our responsibility to care for others. An act that could also help others becomes better persons. The more this world has better persons, the better place this world will be. Humility is good because it frees me from guilt and makes me feel good. Self-control is good because it restrains me from my ill desires while realigns me to what I ought to be. Fortitude is good because it gives me the strength to stand for what is right, whatever the consequence. And hope is good because it keeps me does what is good even in darkest hours. ... My philosophy resembles that of Aristotle’s Nichomachean ethics, which belief is that man ought to live a virtuous life to achieve genuine happiness (Pakaluk 49). We similarly share this belief added to the fact that we both believe in the four cardinal virtues that define what is good. However, unlike Aristotle’s, I believe that added to the four cardinal virtues, which speaks for intellectual virtue, emotional virtue, volitional virtue, and social virtue, there is a need for spiritual virtue like faith – the strongest weapon man can hold onto. II. Justifying my ethical system My ethical system is grounded on my belief that man’s being – as being the master creation and the highest form of creation – must live a virtuous life. This is what differentiates man from animals; this is the way by which man can achieve the task to which his/her being rests – the steward of creation. In man lies the progress and doom of the world; in man lies the future of humanity. The world can only be a happy place to live in if man truly lives a virtuous life, because by living a virtuous life, as defined above, man is not only able to better his/her self, but is also giving others the opportunity to see the difference between good and evil. Thus they can have an enlightened choice. Moreover, it is only in living a virtuous life that man can bring harmony to society and to humanity, thereby achieving genuine happiness in life. It is no secret that what make life in this world miserable and what makes this world chaotic are man’s evil ways, as most are blinded with power, fame, material gratification and selfishness. Man’s evil ways is also dehumanizing – something that is against man’s

Great Critical Thinkers Essay Example for Free

Great Critical Thinkers Essay Immanuel Kant 1724 – 1804 Kant was the last influential philosopher of the modern Europe. He became famous for his theory of knowledge during the Enlightenment. Kan’ts thought was very influential in Germany during his life, moving philosophy beyond debate between nationalists and empiricists. Mohandas Karamchand Gandhi 1869 1948 Ghandi was the pre-eminent political and spiritual leader of india during the the Indian independence battle with Britain. He pioneered Satyagraha , resistance to tyranny through mass civil disobedience, a philosophy firmly founded upon ahimsa, or total nonviolence! This concept helped India to gain independence, and inspired movements for civil rights and freedom across the world. He is officially honoured in India as the Father of the Nation!. Was cruelly assassinated during his daily meditation. Sigmund Freud 1856 1939 Freud is best known for his theories of the unconscious mind and the defense mechanism of repression,and for creating the clinical practice of psychoanalysis for treating psychopotology.He was early neurological researcher into cerebral function. Freud’s work remains influential in clinical approaches, and in the humanities and social sciences. He is considered one of the most outstanding thinkers of the first half of 20th century, in terms of originality and intellectual influence.Steve wozniak with Steve jobs and Ronald Wayne.Their inventions and machines are credited with contributing significantly to the personal computer revolution of the 1970’s. Edwin Hubble changed the way we see our universe! By demonstrating the existence of galaxies other than our own, the milky way. He is also famous for his Hubble LAW, and helped establish that the universe is expanding.

Uniforms In School :: essays research papers

Uniforms In School Uniforms should definitely be used in school systems. Everything about it makes sense. Not everyone is going to be happy about it at first, but they will slowly but surely adjust. Uniforms free students of the stress on what to wear in the morning. I usually have that problem, as well as my brother. Uniforms also relieve the tension, or "break the ice", when new students come in, since they will be wearing the same thing. This will benefit both the new student and the class as a whole. The uniforms will build a sense of unity within the school. Instead of everyone as a separate "team", everyone will be in the same "team". This will benefit the whole school. Uniforms free students of the stress on what to wear in the morning. Many students, including myself, stand in front of their closets and just stare, trying to decide on what kind of shirt to wear as well as what kind of pants or shorts. The uniforms will speed up the morning "getting-up" process, thus reducing tardiness in school that I know is a problem in my first period class. The enforcement of uniforms will relieve the tension between the new students and the students that are already there. The uniforms will expedite the process of making new friends for the new student since the uniforms will help the new student feel a sense of "belonging". This helps the majority of the school becoming friends with each other. This obviously helps the class and also the school as a whole, as there will be less fights and controversy between students. Uniforms will build a sense of unity within the school. The students will feel they are a part of one whole team charging toward their ultimate goal: graduation and college. The sense of unity will bring more fans and support for sports events and help the school financially.

The Olympus Scandal

The Olympus Scandal Hot Potatoes and Flying Funds Summary This paper describes the case of Olympus, a Japanese manufacturer of optic equipment, at which in early 2012 a scandal was uncovered which was soon dubbed to be one of the largest loss-concealment schemes of Japan. In the 1990’s, Olympus incurred significant losses on financial investments made. These were subsequently hidden with the aid of investment companies by shifting the investments around. In the 2000’s, these losses were to be repaid by paying exorbitant merger and acquisition fees to these investment companies.After newly-appointed CEO Michael Woodford blew the whistle on these frauds, the company got into trouble. Our research into the events leading to this scandal, as well as an observation of the internal control environment led to some interesting insights regarding possible improvements Olympus might implement. However, we also note that a collusion of board members cannot be prevented by any leve l of internal control, and a renewal of the entire board might be appropriate in order to establish proper internal control within the Olympus Corporation. Table of ContentsTable of Contents2 Chapter 13 1. 1Description of the organization of Olympus3 Organization3 Strategic Analysis3 Management Structure4 1. 2The Olympus Scandal5 Background6 Tobashi Schemes6 Whistleblower7 Legal Actions9 1. 3Analysis of the events9 Chapter 211 2. 1Evaluation of and recommendations for the control environment11 Organizational Structure11 Board of Directors and Audit Committee12 Management Philosophy and Operating Style13 Assignment of Authority and Responsibility15 Human Resource Policy and Practices16 Integrity and Ethical Values17 Commitment and Compliance18 . 2Recommendations for control activities19 Chapter 320 3. 1Conclusion20 Literature Used21 Appendix23 Chapter 1 1. 1Description of the organization of Olympus The organization which we will be discussing in this paper is Olympus, which is a Jap anese company specialized in optical and digital products. Most people will know Olympus from the cameras they make, but they produce a lot more different type of products. This chapter will cover the background of Olympus and a strategic analysis of the company. Organization Olympus was established in 1919 in Tokyo, Japan.At first they specialized in microscopes and thermometers, but in 1936 they introduced their very first camera, the so-called Pen. It is this product for which they are well-known to the public. Nonetheless, it is not their primary product. Olympus is extremely specialized in microscopes and optics. Most of these are used in professional environments, like research centers and hospitals. This links also to another specialty product of Olympus, namely medical equipment. Olympus is an important manufacturer of endoscopic, ultrasound and disinfection equipment.These medical instruments are used worldwide (Olympus Corporation, 2012b). Olympus is even market leader in the endoscopy market, with a market share of almost 70%. Of the net sales of Olympus, 42% are from the medical systems segments. According to the annual report, Olympus operates worldwide, with about 46% of the 2011 fiscal sales from Japan. Other main areas are North America (21,5%), Asia (not including Japan) with 11,5% and Europe with 18,2% (Olympus Corporation, 2011a). Strategic Analysis It is clear that Olympus is a multi-business entity which follows a related diversification strategy.They operate in several markets, namely ‘medical’, ‘life science and industrial’, ‘imaging’ and ‘information and communication’. All these areas require a lot of research and development, but there sure are operational synergies between these markets. Logically, the lenses they use in cameras are also very useful for the medical equipment. In the Annual Report of 2011, Olympus states that the two businesses it wants to focus on most are the †˜endoscopes’ and ‘surgical and endotherapy devices’. Olympus is already market leader in the first category, creating unique, high-resolution equipment.For the second category Olympus is still broadening its market share. An important step in this process was the acquisition of Gyrus, plc in 2005. Later on we will see that the acquisition of this U. S. endoscope company has played a very important role in the fraudulent activities of Olympus. In 2011, Olympus had about 34,391 employees. This number had been decreasing for a while, since in 2009 they had 36,503 employees. But not only the number of employees has decreased in the last few years. Net sales declined in 2011 to ? 847,105 million (about $10,589 million).Operating income declined to ? 35,360 million, about $442 million (Olympus Corporation, 2011a). The development of the results of Olympus in the past few years are shown in these three graphs below: [pic] Figure 1: Olympus Financial Results (Source: Ol ympus Annual Report 2011) Management Structure In the Annual Report of 2011, it is stated that Olympus values an appropriate corporate governance structure from a global perspective. They adopted a corporate structure with an auditor system based in the Japanese Corporation Law.The corporate governance systems consists of a Board of Directors of 15 members, which audits and supervises the performance of directors, and a Board of Auditors consisting of 4 members, which are independent from the Board of Directors and audit the performance of the directors. Two external auditors are members of the Board of Auditors, and also of the Special Committee, which gives advice to the Board of Directors. An interesting fact about the composition of the Board of Directors is that is has always fully consisted of Japanese directors, until April 2011, when the first non-Japanese director was appointed.Because there are a few important and recurring people in this scandal, it is important to know t heir names and position in the company. Tsuyoshi Kikukawa – Chairman of the Board of Directors and CEO Michael Woodford – President of the Board of Directors and COO Hisashi Mori – Director, Executive Vice President Hideo Yamada – Standing Corporate Auditor This is how the positions of the main actors were halfway April 2011, right before the suspicions of the fraud would rise (Olympus Corporation, 2011a). The management structure of Olympus can be visualized as follows: [pic]Figure 2: Olympus Management Structure (Source: Olympus Annual Report 2011) In the Corporate Governance Structure Chart above, some aspects of the Internal Control System can be found. We will discuss this explicitly in Chapter 4. But for now it is enough to know that Olympus has a CSR Commission chaired by the president to set up and evaluate targets with regard to CSR activities. They also have an internal employee code of behavior the so-called Olympus International Standards, and they established a Compliance Department which in case of compliance problems has to report the problems to the Board of Directors and the Board of Auditors.For the Risk management system, the company has established a Risk Management Committee which helps to decide on risk management policies and the evaluation, verification and procedural standards to respond to such risks. In order to reduce the risk of takeovers, they have introduced a plan to prevent large-scale purchases of the company’s shares. The anti-takeover measures are advised on and evaluated by the Special Committee, existing of the two outside auditors and one outside director (Olympus Corporation, 2011a). 1. 2The Olympus ScandalThe scandal surrounding Olympus became known on October 14th, 2011, when Micheal Woodford was fired as the CEO of Olympus. He had been the CEO of Olympus for only two weeks. He was the first non-Japanese person to become a member of the Board. In a press statement, Olympus announced t hat they had fired Woodford because of differences in management style. But according to Woodford, that was not the actual reason. He stated that Olympus had fired him because he questioned some prior acquisitions. This was not something of the most recent years, in fact, the scandal even goes back to the nineties. BackgroundIt all started in the beginning of the nineties. A decade earlier, the dollar was almost worth ? 250 (Board of Governors of the Federal Reserve System, 2012). Due to this undervalued yen Olympus suffered from an enormous operating loss, as imported resources were incredibly expensive. To solve the problem of the extremely undervalued yen, a few countries decided devaluate, and after the implementation of the Plaza Accord in 1987, a dollar was worth about ? 121. The Japanese export market was still expanding, though one can wonder whether it even was a real market, it was actually more a bubble.In the final four years of the 1980’s the stock prices tripled . Many Japanese companies, like Olympus, used speculative investments to boost their income, which was very welcome because of the declining income from normal business due to declining exports. These risky investments worked until 1990, when the Japanese markets collapsed. In that year, Olympus decided to cover the loss of ? 100 billion ($730 million). The reason why such an enormous loss could be hidden was because of the accounting rules in Japan around that time. Investments could be carried at costs.Olympus simply did not write down on the investment, which was worth nothing anymore. They hoped that they could make up for the losses by doing more risky investments. But after a few years, instead of making up for it, the losses only got worse. And then in 1997, the accounting rules changed. Investments had to be marked to market and Olympus now actively had to do something to solve the problem of the losses. And it is this very moment when the real fraudulent practices of Olympu s started, to cover the losses of the last decade of the twentieth century.Tobashi Schemes It was much more difficult now to hide the losses for the public. Hideo Yamada, in that time a former full-time auditing officer at Olympus, was the chief of Olympus’ general affairs and financial department. He consulted, together with his subordinate Hisashi Mori, two officials of an consultancy firm. Together they decided to hide the losses with a Tobashi scheme. They transferred Olympus’ losses to some funds they had established right before March 1998 at the Cayman Islands, named Quick Progress and Central Forest.These companies were not consolidated with the Olympus’ financial statements, so such assets transferred there would not show up on Olympus’ balance sheets. By moving the assets for only short amounts of time, right before the financial year ended, they managed to keep these assets hidden for several years, including the losses they were incurring on t hem. Additionally, rumors are that Olympus reported several non-existing foreign bank accounts in order to conceal it’s usage of fake transactions. Additionally, several of these loss-incurring investments were moved to Axes America and it’s Cayman Islands-based subsidiary AXAM Invest Ltd.Signs of the fraud came to light when Olympus wanted to pay back these losses to AXAM by hiring them as consultants for the takeover of Gyrus. For this takeover, AXAM was paid an exorbitant fee totaling $687 million. This consisted $67 million in cash and another $177 million in preferred shares, which Olympus repurchased two months later for $620 million. This repurchase of shares also increased the goodwill on Olympus’ balance sheet by $435 million (Woodford, 2011). Gyrus was not the only dubious acquisition of Olympus.Throughout the years they had acquired many companies, most of the time for a very high price or by paying exorbitant fees to consultants. Another example is t he acquisition of Altis, Humalabo and News Chef. Between May 2006 and April 2008 Olympus acquired the majority controlling interest in these three companies. They paid approximately $773 million for the companies (? 73,419 million). The purchases were completed in April 2008. In the same fiscal year, ending in March 2009, the investment in these three companies was written down as follows: [pic]Figure 3: Altis, Humalabo and News Chef impairments (source: Letter from Woodford to Olympus Board, 2011) So the total investment in Altis, Humalabo and News Chef was almost $800 million, but within a year is was written down with almost $600 million to only 25% of the original value. This is of course an extraordinary goodwill impairment for such a short amount of time (Woodford, 2011). Whistleblower In April 2011, Michael Woodford became the first ever non-Japanese president and Chief Operating Officer (COO). October 1st 2011 he also became CEO of Olympus, replacing Kikukawa in that positio n.But within two weeks, October 14th, he was fired as CEO of the company. The Japanese Board stated that is was because of the differences in management style, that Woodford as an Englishman could not really understand the Japanese business culture. Woodford himself stated that the story told by the board was not true. According to him he was fired because of the fact that he investigated the M&A fees of several acquisitions, especially the acquisition of Gyrus (Voigt, K. , January 2012). Woodford started questioning some of the M&A fees paid after he read an article in FACTA on July 30th about a dubious acquisition by Olympus, namelyGyrus. Upon this he contacted Kikukawa and Mori and demanded answers about the fees paid. He wrote several letters, explaining his concerns about the governance issues, but he never got any real answers. He threatened to resign if he did not get an explanation about the M&A fees. Little later, he was named the new CEO of the company. Understanding quick ly that this promotion was only done to silence him, he hired PwC to investigate the fees without informing the board about this investigation. After the report of PwC was completed, Woodford sent the report to the Olympus Board and to Ernst&Young, auditors of Olympus.On an emergency board meeting on October 14th he was dismissed (Bacani, 2011). The directors of Olympus denied the accusations of Woodford for a few weeks, even blaming him for the decline of the stock price. On October 26 Kikukawa resigns as CEO and president, and he is replaced by Shuichi Takayama. In the week of 6 November 2011 president Takayama made public that he had been informed by the now-dismissed Mori about the cover-up schemes. He explained that he had known absolutely nothing about these schemes and that Kikukawa, Mori and Yamada were not responsible for the initial losses, but had only tried to hide the losses.Yamada, the auditor of Olympus, had resigned a week earlier. One week after Woodfords firing, on October 21st, the stock price of Olympus had fallen from $32 to $16. The chart below makes clear that the stock price would drop much further. In the week of 6 November, when Olympus admitted the fraud, the stock price declines to $6. 3 per share. The scandal caused the stock price to drop with almost 80% (Yahoo Finance, 2012). [pic] Figure 4: Olympus Stock Price (Source: Yahoo Finance) Legal Actions Of course, these types of fraud with such an impact cannot go unpunished.In February 2012, seven men were arrested for the fraud, including Kikukawa, Mori and Yamada (CNN Voigt, February 2012). They were arrested on suspicion of filing false financial statements to cover up the enormous losses from the past in 2006 and 2007. Kikukawa is seen as the main suspect in this case. Separately from these accusations, the company Olympus as an entity is also charged for the falsification of the financial statements. Later on, four of the seven men were rearrested for falsification in other year s, namely 2009, 2010 and 2011 (Hasegawa, 2012).Japanese lawyers have said that the executives can face up to ten years in prison or a fine of about $125,000. If found guilty, the firm faces a fine of almost $9 million. The trial of the Olympus officers has not started yet, so it cannot be said what the final judgment will be (Reuters, 2012). On April 20th 2012, investors approved of a complete new Board of Directors, hoping that the company now can start with rebuilding its image and shareholders’ trust, and that they can finally leave these rumorous years behind (Olympus Corporation, 2012). 1. 3Analysis of the eventsAlready in 1986, the then-CEO said to press that â€Å"in difficult times, companies will have to use financial engineering in order to make a profit†, referring to the use of Tobashi-schemes to hide incurred losses or even inflate profits. In the Japanese investment climate at the time, there was little regulation on this â€Å"flying away† of loss es incurred on bad investments, and it was in fact even popular in the ‘80’s, with certain production companies come to be nicknamed banks because their financial incomes exceeded their operational incomes (Dymski & Isenberg, 2002).This was made possible by the so-called zaitech (literally: financial engineering) system which was caused by the extremely low interest rates and high accessibility of credit, which made it easy for companies to raise money to invest in speculative market activities. This led to an upward spiral of increasing stock prices, enabling companies to obtain more capital, perform more risky investments, which again led to a increase in stock value enabling the companies to report more (speculative) profits, which closes the circle by increasing the company value and enabling them to obtain more capital (Haramis, 2007).Another factor contributing in this was that a lot of these securities issued were convertible bonds. Japanese investors customarily did not take into account the possible dilution of shares caused by convertible bonds, and thus the emission of convertible bonds did not cause a decline in the price of shares (Smith, 1994). Even if the zaitech would lead to a loss, the system of Tobashi would make it possible for firms to hide the losses. With Tobashi, the investment houses could reimburse the losses to their clients in loan-like constructions which would eventually need to be repaid.These loans often involved moving the loss-giving assets into special purpose vehicles (SPV’s). These SPV’s had non-synchronous financial year-ends, allowing the losses to be kept off the books by moving around the assets. The feeling of being unable to lose was also reinforced by investors. This is described as follows:â€Å"[†¦] the Banking Bureau instructed firms to postpone the introduction of lower cost accounting until April 1, 1988. Because of this, companies did not need to write down the loss and life-ins urance companies did not have to sell stocks in mass quantities.In this way, the MOF succeeded in preventing share prices from declining. After that, stock prices surged remarkably. This was because these measures by the MOF to contain the markets made investors believe that the ministry would never let stock prices slump. † (Kamikawa, February 2010) It was not until the end of 1989 that the Japanese government interceded in this bubble by raising the interest rates, which ultimately led to the collapse of the zaitech-bubble and eventually even the 1990’s recession in Japan (Smith, 1994). Olympus partook in this as well in the 1999’s by hiding the ? 0bn ($241mln) losses incurred while investing in a venture capital fund in 1999 owned by investment house Nomura. One of the owners of Nomura was Nobumasa Yokoo. This loss never showed up in the financial statements, but was uncovered during investigation by external audit firm PwC, which was hired by whistle-blowing director Woodford. ‘Coincidentally’, Yokoo was also shareholder in 3 companies (News Chef, Altis and Humbalabo) which Olympus acquired in the 2007 – 2010 period for ? 73. 4bn. Only 6 months later, these were impaired by ? 55. bn (75%) because â€Å"the business prospect diverged from the assumption at the time of investment†. Investigation into these investments is yet to be launched officially, but suspicions are that this is also another attempt at repayment for a Tobashi scheme. Chapter 2 2. 1Evaluation/recommendations for the control environment The control environment is an essential part and basis for the internal control system within a company. A firm may have enhanced control activities and monitoring procedures but without properly established control environment all the control component would be futile.In 1992 COSO released their Internal Control – Integrated Framework, which states that control environment â€Å"sets the tone of an org anization, influencing the control consciousness of its people† (COSO, 1992), provides foundation for other components of internal control. Control environment includes integrity and ethical values, commitment and competence of the company’s personnel, Board of Directors and Audit Committee participation, management philosophy and operating style, organizational structure and human resource policies, assignment of authority and responsibility by management.In 2004 COSO published Enterprise Risk Management – Integrated Framework, which expands on internal control and focuses more on enterprise risk management. Framework contains definition of internal environment, which â€Å"encompasses the tone of an organization, and sets the basis for how risk is viewed and addresses by an entity’s people† (COSO, 2004). We will address the elements of the control environment and internal environment to the Olympus case under investigation using the seven principl es for control environments as guidance (Streng, 2011).Alongside an evaluation addressing these elements, we will give our recommendations for improving them. Organizational Structure Evaluation The Olympus Corporate Strategic Plan slogan which is actively promoted within the company is â€Å"Advancing to the Next Stage of Globalization† (Olympus Corporation, 2010). Based on this slogan the company rejuvenated its management structure in April 2011 by introducing new management rules, restructuring information-related operations and administration, shifting focus to overseas operations and reviewing the cost structure.These changes can suggest the considerable flexibility of the organization in following the chosen strategy. The overall organization structure described in the part about â€Å"The Board of Directors and Audit Committee† seems quite elaborate for such kind of company as Olympus. Information about the key managers’ responsibility cannot be found in the public sources; therefore we cannot evaluate how adequate they are and whether managers have a proper understanding of them.Nevertheless, this organizational structure which seems to be thoroughly established did not prevent the fraud, because of the involvement of almost all top officials in it – 19 people were sued in covering-up losses and some of them are still the part of the firm’s management (Buerk, 2012) Recommendations The basics of internal controls are all there in Olympus, with collusion being the main reason why the fraud could continue for so long without any detection. The new management rules which were implemented in 2011 were a good start, were it not for that the board did not follow the newly implemented rules themselves.Best would be to completely remove any ties between the internal auditors and the board, so that the internal auditors can audit the board more effectively and without interference by executives. In a construction like this, th e internal audit department would only have their responsibility to the general meeting of shareholders, preventing possible future collusion. Board of Directors and Audit Committee Evaluation The corporate governance structure of Olympus consists of two organs.The first of these is the Board of directors, which meets frequently and is tasked with supervising and auditing the performance of executives and internal auditors. The second is the Board of auditors, tasked with the audit of the performance of the executives and advising the board of directors. The division between executive and non-executive directors is an important internal control procedure in enhancing the separation of duties for monitoring and decision-making, and should increase independence between the board and management.The general meeting of shareholders has the final decision on the appointing of directors, internal and external auditors and remuneration, ensuring a separation of duties. The remuneration of d irectors is based on their performance, which is measured by the balance score card (BSC) system on the degree to which the goals are achieved in four dimensions (financial, customer service, business operation process, growth potential). Concerning the knowledge and expertise of directors, we can conclude that, based on the publicly available information, the directors of the company are highly qualified and experienced.Also this conclusion can be confirmed by the resumes of the directors, who have all been involved with the company for a significant number of years, often a majority of their lifetime. This can however also be a weakness, because they may miss a fresh view on the company. The Olympus scandal showed existence of strong ties and cooperation between the Board of directors, banks, investment bankers and accounting firms in conducting fraud and their attempts to hide it (Yasu, 2012). Proper control environment should include directors who are independent from management , trade partners and other parties (Maitland, 2012).Recommendations In the case of Olympus the chairman of the board of directors was the same man as the CEO. We think this is a part of getting a huge scandal like this one. The Board of directors should determine whether or not the CEO is independent in character and in judgment (Financial Reporting Council, 2010). But in Olympus, the chairman of the board would therefore be required to evaluate himself on his own independence, character and judgment. Seeing as this is impossible the UK CG code proscribes a segregation of duties between these two positions.Even though this would not directly apply to Olympus operating under Japanese law, it is very probable that the Japanese CG code also sports at least an advice for this. Thus we would recommend for Olympus to have two different independent people fulfilling these functions. Furthermore we think that the people within the board and people with other top functions were too long hold ing the same position at the company. This makes the board less independent and will make the chance of fraudulent actions higher, even when some executive people left they came back at the company in another function like Kikukawa did.Kikukawa was first the CEO and president of the board, and returned as an auditing officer after his dismissal. This led him to be able to review his own work as CEO. We recommend that Olympus reassigns its board members and that people within this board should not have other important functions for at least several years. The UKCG Code advises for board members not to stay on for longer than 9 years (Financial Reporting Council, 2010). This makes it harder to perform fraudulent actions because people can't rely on the new people to participate in the fraud. This will also more often give shareholder control over the actions of the board.Additionally, they cannot get â€Å"rusted into habits†. However, as the entire board, including non-executi ves, and the internal auditors were involved in the fraud scheme, we have doubts whether any amount of internal control could have prevented this fraud. Management Philosophy and Operating Style Evaluation In this section we will pay attention to the management philosophy, including risk attitude and management approaches. The Olympus Corporate Social Responsibility (CSR) Report 2011 gives us insight into which management insights considers the most important for the company.It is stated that for the company the main focus is not on the profit but on the â€Å"win-win relationships† with stakeholders based on mutual trust. Management philosophy in the company is based on â€Å"Social IN† through which company incorporate social values into the company’s activities. (Olympus Corporation, 2011b) The CSR Concept of the Olympus Group establishes the ways in which the company can make its contribution to society (through business and other voluntary activities) and s tates the company’s duties responsibilities to society through compliance with laws, regulations and business ethics.Olympus not only states their views on how the business should be conducted but also communicates them but means of policies. For example, to act on behalf of the customer the company established Protection Policy; with respect to human rights the Human Rights and Labor Policy was implemented. These policies and philosophies are incorporated in the daily business activities. All the means and processes mentioned above create an impression that the Olympus Company has a strong attitude towards corporate values and uses strictly stated procedures to bring them into everyday business life.Olympus established a system of committees to employ more comprehensive approach towards risks and to analyze, evaluate and manage them (see Figure 2: Olympus Risk Management System on the next page), such as a Risk Management Committee (to decide on the risk management policies and on proper responses for the risks faced by company, chaired by the president), a Risk Management Bureau (to collect and evaluate information regarding risks, to develop counter measures and ensure their effectiveness) and a Business Continuity Plan (to ensure devotion to its management policy in emergency cases, to be prepared to such cases).Recommendations However, despite all these internal controls, the fraud still managed to occur and persist through collusion of the board of directors. Not any amount of internal controls would be able to prevent such a fraud, as the board can always override these controls. This can especially be seen in Figure 6, where the president is depicted as the Risk Management Leader, all the while it was the president who was the center point of the fraud. However, one can limit the options for fraud by non-executive management significantly.The processes and policies established by Olympus already give a good head start, but key to success of them is support by management. Not in word, but also in deed. Every in-house department and affiliate company should establish its own risk management structure and all the uncovered significant risks should be immediately reported to the president and Risk Management Committee. [pic] Figure 6: Olympus Risk Management System (Source: Olympus CSR Report 2011) Assignment of Authority and Responsibility EvaluationThe company established a thorough corporate governance system with stringent monitoring, auditing, evaluating and reporting responsibilities. There are various committee structures ensuring compliance and effective internal controls in all the business activities and a lot of attention is paid to compliance with norms, laws and regulations. The Boards of directors plays an important role in establishing of company strategy, making decisions about main management issues and monitoring the fulfillment of decisions made and strategies established, while leaving the day-to-day manage ment to the company managers.A special Committee, consisting of outside directors and auditors, takes advisory responsibility concerning the most important deals. Public sources do not provide information about the employee job descriptions, therefore in it hard to evaluate thoroughly appropriateness of the responsibility assignment. The firm documents also do not contain the information regarding the number of people with respect to data processing and accounting functions, which also does not allow us to get a better grasp on the actual situation within the company. RecommendationsThe company already has developed a thorough corporate governance system with stringent responsibilities. There are still some recommendations like competency controls. This is a formal control since it verifies whether organizational activities are conducted in conformity with applicable procedures and requirements (Vaassen, Meuwissen, & Schelleman, 2009). So these controls can be used to prevent unauth orized employees gaining access to certain areas or assets they should not supposed to have access to. For these competency controls to work correctly strict procedures and requirements have to be well formulated and established.We therefore recommend Olympus to have strict procedures and have competence controls using these procedures. For responsibility we think it is important for Olympus to have clear function descriptions in which the responsibilities for that particular function are described. Human Resource Policy and Practices Evaluation The Olympus Corporate Social Responsibility Report 2011 states that human resource management systems are based on the belief that a company’s performance consists not only of its business results but also of the growth gained by each individual employee.The company established a thorough Human Rights and Labor policy stressing the most important issues in this area and developed a CSR Educational Cube (see right) to raise awareness o f compliance, CSR initiatives and enhance communication within the organization. The company introduced various initiatives concerning HRM including internal job-seeking, individual career planning, skill development, newly appointed executives trainings, occupational safety programs, physical and mental health consultations, and a so-called ‘Welfare Cafeteria Plan’.All of these activities serve the goals of enhancing employees performance and their commitment to the company. Concerning the reward systems, there are established procedures for annual paid holidays and bonuses. Company CSR Report states that salaries and bonuses reflect each individual’s activities and contributions; the bonus funds are linked to business results. Company also use a so-called Advanced Technician/Engineer Incentive System to ensure improvements of the technical and practical skills of engineers and serve the innovation basis for the company activities (Olympus Corporation, 2011b).Re commendations Vaassen et al, 2009, p. 203, Describes that Human resource management processes generally consists of recruiting and selecting employees, educating and training employees, assigning tasks to employees, evaluating employee performance, employee remuneration and employee termination. Some of these aspects can be found at Olympus but not all yet. An recommendation on this part is that for each employee there is a personnel file available.This file will consist of data of the employee right before starting at the company such as address, number and contract information, but it is also important to keep this file updated with the employee performance, evaluation, payroll and career advancements. Also when the employee participates in education and training programs this needs to be included. This file needs to be available to managers because managers can use this file to assign tasks to their employees. Another recommendation to Olympus is to evaluate their employees on a regular basis.This evaluation needs to provide feedback to the employee about their job effectiveness and career guidance, because this will motivate the employees. This evaluation needs to be done by the functional manager together with the human resources manager. Then finally it is important for Olympus to have procedures in place for terminating dysfunctional employees. When during the evaluations turns out that the employee is not performing as it should be, there needs to be a plan for improvement made by the superior of the employee and the human resource manager.This plan needs to be communicated to the employee. After this the two officers needs to monitor the employee to see if there is improvement. Integrity and Ethical Values Evaluation The Olympus scandal, and even more the scale of it, points out that ethical values are very important for companies. It is not enough to just have a code of conduct or an ethics committee. The company should also live to the ethical guide lines. And if even the directors do not behave ethically, how could they expect the employees to behave ethically? In theory Olympus has done a good job on the ethical part.They have got several codes on ethical behavior and moral values and there is a committee about this. But just the existence is not enough. It is clear that there was no correct ‘tone at the top’. It could be recommended to start at the top of the company, because once the directors show moral and ethical behavior and give guidance to what is right and wrong, the employees might act the same. Recommendations Part of the board of directors was replaced, but several key figures are still in place after the scandal, even though it is known that they were (or should have been) aware of the fraud going on right in front of them.We would therefore recommend that the remaining directors are also replaced, which would give a good signal to both shareholders and employees alike that it’s time for a fre sh start. It is also important that the attitude to mistakes or misbehavior is reasonable. Of course, the effects of a mistake may be huge, but the reaction to it must be reasonable. Otherwise, people will try to hide their mistakes. Especially in a business culture like the one in Japan, this may be very hard to implement, because it is considered discrediting the company if one makes mistakes or causes significant losses.As such there must be clear and reasonable consequences to misbehavior or overriding established controls in order to diminish the amount of secrecy around losses, mistakes or ethical misbehavior. Furthermore, the code of conduct and the ethical and moral values should be known and implemented. Not only the employees, but especially the directors should be aware of it and behave as demanded, to set an example and prevent scandals like this. Commitment and Compliance Evaluation Overall Olympus developed a thorough approach for recruitment and promotion.They establi shed company Human Rights and a Labor Policy and requires from all the employees high commitment to company values. To promote the company values, Olympus holds meetings with their employees and gives trainings to the employees. This can be seen in the Corporate Social Responsibility Report of 2011 which contains methods for developing a culture based on putting the customer first. To achieve this Olympus has chosen to instill the attitude of thinking from the perspective of the customer in every employee by providing special courses at all the levels in the company including newcomers.So Olympus facilitates skill development (Olympus college, Advanced Engineer Incentive System) to equip their employees with the skills they need to work successfully. At the company group level a Safety & Health and a Ethical Conduct Promotion Committee was established to enhance safety & health and to reduce ethical problems for all the employees within the group. Recommendation Olympus already does a lot to promote their company values as described above. Also by meetings with the employees the commitment will be better.For commitment it is also important to have good guidance by superiors, therefore our recommendations on this part are similar to the ones of human resource policies. Something that can be added in this part is that the education programs employees can perform are specially for those employees, so the programs needs to fit with the employee and their career changes. This will make the employee more committed to the company. 2. 2Recommendations for control activitiesIn this paragraph we will assume that all the recommendations for the control environment has been taken into account and that Olympus has implemented those recommendations. Now we will look at recommendations for the control activities. We first need to know what control activities are. According to Streng, 2011, p. 49: † Control activities are the formal policies and procedures that help an organization ensure that objectives are being achieved and are achievable. The scandal started with speculative investments which caused a loss of $730 million.Therefore Olympus should implement control activities to ensure that this cannot happen again. First of all the company should not invest in investments that are riskier (too speculative) than they prefer. They have to decide for themselves what their risk appetite is and cut out the investments that are too risky. To make sure that such investments will be left out, Olympus needs a risk assessment report for the investment. This report needs to be approved by the management which will make the investment, but also by the higher management of the company.This will make the chance of big losses smaller. Thereby comes the fact that segregation of duties is important. The scandal was caused because higher management approved or even initiated very risky investments, so there must be someone independent to check on the investment s. After having the investment approved the investment still needs to be monitored on a frequent basis. This is because there is still a chance of a loss or that the it actually was a wrong investment. Results of the monitoring activities also need to be communicated to the higher management so that they can intervene if necessary.The decision to intervene needs to be made by someone that is independent of the investment department, so that this decision will not be influenced. Than the auditor needs to check if there are risk assessment reports for the investments which Olympus decided to invest in and also that the higher management approved of these investments. Further the auditor needs to check if monitoring is done frequently and have to look at the decisions made by higher management on the basis of the monitoring activities.So for instance if these decisions are made by a independent person. We also like to advise Olympus to have strict procedures for when to abandon an inve stment, so that it will not be possible that after a loss incurred the investment stays in the portfolio in the hope that this investment will become profitable in the future and actually becomes more loss making. Furthermore it is important that Olympus only has employees in the investment department that are capable of making the right decisions and have the right knowledge of how to monitor and when to intervene.In order to do so, Olympus must have strict recruiting policies and offer education and training to their personnel. Only then they can be sure, to a certain level, that their investors are capable of investing, know what they are doing and what risk they can take. With the continuous stream of new, complex financial products it is very important that the employees of Olympus are highly educated and have up to date knowledge. Apart from the investment department, every employee of Olympus should be aware of the Code of Ethics, including the management.Finally, it is impor tant that there is an effectively working control IT system. A proper working system should be able to detect extraordinary high fees paid to e. g. consultants, extreme impairments on recently acquired companies and the transfer of money or losses to recently set up funds in dubious places (one has to admit that funds on the Cayman Islands should have raised some questions immediately). Once a proper IT control system is implemented it should be very hard for the directors to act as secretive as they did during the scandal. Chapter 3 3. 1ConclusionThe Olympus scandal became one of the largest loss-concealment schemes in Japan, routed back in the 1990’s. We conducted our research regarding this scandal starting from the company's history and organizational issues. Then we gave insight into the scandal itself, followed by the investigation and statements of recommendations for control environment and control activities. The control environment in the Olympus company was forming and developing throughout the years of the company's existence and various control activities were established. Nevertheless, it was not enough to prevent fraudulent actions.Therefore based on our research the following procedures can be recommended regarding the control environment: revision of the company’s organizational structure to guarantee auditor’s independence, reassignment of all board members involved in the scandal, implementation of procedures to ensure â€Å"real† compliance with corporate policies at all levels, enhancement of HRM policies and practices to ensure high qualification and commitment of personnel. Moreover, strict procedures, control activities and regular monitoring over investments should be developed within the company, to eliminate chances of such fraudulent situation in the future.A good ethics lesson can be learnt from the Olympus case. Collusion within the company's top officers could hardly be prevented by internal control me chanisms. Therefore the Olympus scandal is a very representative example for the regulators to direct their efforts. Also it is a great confirmation of the fact that integrity and high ethical values should be followed and embodied by all the employees of the company, from the workers and engineers to the president and chairman. Literature Used Bacani, C. (2011, October 24). The Olympus Scandal: When a Foreign CEO Rebels.Retrieved May 9, 2012, from CFOInnovationAsia: http://www. cfoinnovation. com Board of Governors of the Federal Reserve System. (2012, May 1). Japan / U. S. Foreign Exchange Rate. Retrieved May 9, 2012, from Federal Reserve Bank of St. Louis: http://research. stlouisfed. org Buerk, R. (2012, February 16). Former Olympus Chairman Arrested in Accounting Probe. Retrieved May 9, 2012, from BBC News: http://www. bbc. co. uk COSO. (2004). Enterprise Risk Management – Integrated Framework. New York: AICPA. COSO. (1992). Internal Control – Integrated Framework . New York: AICPA. Dymski, G. , & Isenberg, D. 2002). Seeking Shelter on the Pacific Rim: Financial Globalization, Social Change and the Housing Market. New York: M. E. Sharpe. Financial Reporting Council. (2010). The UK Corporate Governance Code. London: FRC Publications. Haramis, I. E. (2007). The Stock Market Guide to Profitable Investments. Athens: Scientific Publications Ltd. Hasegawa, K. (2012, March 7). Japan's scandal-hit Olympus, ex-officials charged. Retrieved May 9, 2012, from Yahoo News Philippines: http://ph. news. yahoo. com Kamikawa, R. (February 2010). A Political Analysis of the Economic Bubbles in Japan and the U.S. : A Critical Examination of Comparative Political Economy Models. Osaka University Law Review No. 57 , 19-38. Maitland, O. (2012). Global Governance Issues Introduction Statement. 6th European GRC Summit. Copenhagen. Olympus Corporation. (2012a, April 20). Notice Concerning the Results of the Extraordinary Meeting of Shareholders. Retrieved May 9, 2012, from Olympus Corporation: http://www. olympus-global. com Olympus Corporation. (2011a, March 31). Olympus Annual Report 2011. Olympus Corporation. (2011b, November 7). Olympus Corporate Social Responsibility Report 2011.Retrieved May 9, 2012, from Olympus Corporation: http://www. olympus-global. com Olympus Corporation. (2012b). Olympus Global Homepage. Retrieved May 9, 2012, from http://www. olympus-global. com Olympus Corporation. (2010, May 12). Olympus Group 2010 Corporate Strategic Plan (2011-2015). Retrieved May 9, 2012, from Olympus Corporation: http://www. olympus-global. com Reuters. (2012, March 7). Japan prosecutors charge key figures in Olympus scandal. Retrieved May 9, 2012, from Reuters: http://www. reuters. com Smith, R. C. (1994). Comeback: The Restoration of American Banking Power in the New World Economy.Harvard: Harvard Business Press. Streng, R. -J. (2011). Corporate Governance, Internal Control and Risk Management. Moordrecht: Bertius Publishers. Vaassen, E. , Meuwissen, R. , & Schelleman, C. (2009). Accounting Information Systems and Internal Control. San Francisco: John Wiley & Sons. Voigt, K. (2012, January 6). Ex-Olympus chief gives up CEO bid. Retrieved May 9, 2012, from CNN: http://edition. cnn. com Voigt, K. (2012, February 16). Ex-Olympus executives arrested in $1. 7B scandal. Retrieved May 9,2012, from CNN: http://edition. cnn. com Woodford, M. C. (2011, October 11).Letter from M. C. Woodford to Olympus Board. Retrieved May 9, 2012, from Accountant. nl: http://www. accountant. nl Yahoo Finance. (2012, May 8). Summary for Olympus Corporation. Retrieved May 9, 2012, from Yahoo! Finance: http://finance. yahoo. com Yasu, M. (2012, February 16). Olympus Ex-Chairman Kikukawa Arrested With Six Others After Payment Fraud. Retrieved May 9, 2012, from Bloomberg: http://www. bloomberg. com Appendix Appendix IOlympus Timeline Appendix IIOlympus Corporate Governance Facts Main facts about the Boards of Directors (BD): †¢ 15 members (incl uding 3 outside directors) Meets once per month to make decisions about the business strategy and other current management issues and to control over the fulfillment of decisions made and strategies established †¢ Outside directors taking part in the BD meetings as members of the Special Committee[1] †¢ Executive Management Committee is formed at the company to facilitate President and COO decision making (meets 3 times per month) †¢ The term of office of directors has been set to 1 year to enhance their accountability (their performance is assessed annually) †¢ To enhance eligibility and expertise inside directors participate in seminars outside the company Main facts about the Board of Auditors: 4 auditors (including 2 outside auditors) †¢ meets 1 time per month †¢ audit management’s daily activities (for instance, director performance) †¢ participate in important company meetings (including BD meetings), they share their opinion concernin g the questions under the discussion with executive officers, subsidiary’s auditors, Internal Audit Department and accounting auditors †¢ The Board of Auditors shares its views with the President four times per year and with all other directors (excluding outside directors) and executive officers once a year. †¢ Outside auditors participate in the Board of Directors meetings as members of Special Committee.They give the company advices concerning the questions of large-scale acquisition of shares (over 20 %). Outside auditors have possibilities to visit the plants and research centers to deepen their knowledge about the company. ———————– [1] Japanese Corporate Law does not require companies with auditor have outside director within the Board of Directors. Olympus appointed Rikiya Fujita (doctor of medicine), Masanobu Chiba (career as a director of Nikkei Inc. and its group companies) and Junichi Hayashi (career as director of investment consulting company) ———————– Figure 5: Zaitech Bubble Figure 7: CSR Educational Cube (Source: Olympus CSR Report 2011)

A Campaign against KFC Corporation MGNT Essay

When contemplating critics of business and defenders of capitalism, the ongoing debate by The People for Ethical Treatment of Animals (PETA) against fast food restaurants should be mentioned. On January 6, 2003 a little girl named Payton Hull organized a PETA demonstration outside a KFC. The demands were for KFC to require the chicken’s suppliers to treat the chickens ethically in a humane way while processing them. In retrospect I agree with this request but in everyday life I just do not stop to think about how my food is processed. When I read and prepare to do paperwork on this subject it always tends to make my stomach a little uneasy. PETA organized and founded by Ingrid Newkirk has been very successful thus far in swaying many fast food restaurants to submit to request of transparency. KFC called the attacks â€Å"corporate terrorism†. Ingrid Newkirk even went as far as writing a nasty letter to the president of KFC stating that it was just an accident that the K FC president was born who she was instead of a chicken. Like me most consumers do not think where the chickens come from because we see the end final product. Which that being said it makes us realize that events held by PETA brings those images and staggering treatment procedures to the forefront. The organization has been successful with more than 1.2 million supporters. They create sit ins, use the internet and social media, and also go as far as using sexuality to get the point across. Former Playboy Playmates wearing bikinis pass out veggie hot dogs in Washington DC at the Annual Hot Dog Lunches. See more: Experiment on polytropic process Essay

The Best Trees for Landscaping a Subdivision

The Best Trees for Landscaping a Subdivision If youre trying to add some greenery to your yard or subdivision, there are dozens of excellent trees from which to pick. The best are robust, native varieties that provide shade and color without requiring too much maintenance. Before making your final decision, study the characteristics of the trees below to determine which one is best suited to your needs. What Makes a Good Landscaping Tree The best trees for landscaping are those that are native to North America and thrive within large geographical ranges. These hardy varieties will endure through the years and support other plants and wildlife. Exotics, while beautiful, tend to have one of two problems: they either go on to develop health problems (becoming insect-infested, diseased, and brittle) or they become a green scourge that threatens native trees and plants. Sometimes they have both problems. These trees also become very large and require significant space to support them. The Best Trees for Landscaping The trees below all make great yard trees within the limits of their potential habitats and growth constraints. They come highly recommended by horticulturists and landscapers. Red Maple:  The red maple is native to Americas east coast. Arthur Plotnik, in The Urban Tree Book, writes that it has become one of the Nations favorite- if not the hardiest- street trees.Yellow Poplar or Tuliptree:  Known for its unique leaves, which become quite colorful in the fall, the yellow poplar is found throughout cities across America. Horticulturist Michael Dirr says that it is hard not to bump into a tulip tree in the course of ones horticultural travels.Red and White Oak: Among the 600 or so oak species, Arthur Plotnick writes, an elite few of these, in the right place at the right time, have inspired the kind of awe and legend attached to gods and heroes. Such trees are mainly of the white oak group.Flowering Dogwood: Found in the eastern United States and southern Ontario, the flowering dogwood is famous for its small red and white flowers. Guy Sternberg, author of Native Trees for North American Landscapes, says it may be the most spectacular flowering tree nativ e to our region. Sycamore: A hardy tree with dark reddish brown bark, the sycamore is found in the eastern and central United States.American Elm: Another tough tree, the American elm is, in the words of Guy Sternberg, massive, long-lived, tough, easy to grow, adaptable and blessed with an arching, wine-glass-like silhouette, making it the perfect street tree.River Birch: Unlike other birches, the river birch has excellent heat tolerance, making it perfect for warmer climates in the southeastern United States.American Holly: According to Michael Dirr, the American holly is considered the finest tree-type evergreen holly. Over the years, more than 1000 cultivars  have been named. No Tree Is Perfect Remember, all yard trees have both good and bad characteristics. It is a rare tree that will satisfy your needs throughout its entire lifespan on a given site. A tree can outgrow its original purpose very quickly or grow into its intended purpose very slowly. Understanding this concept is the key to proper tree planting in your yard. It is extremely important for you to understand that your tree needs early attention after planting and correct care as it matures. You may permanently harm your tree through incorrect placement or improper care.

Types of Spooky Unusual Plants

Types of Spooky Unusual Plants Have you ever heard of white ghost or vampire plants? Plants are amazing organisms. They are able to create their own food through photosynthesis, and provide food for millions of other organisms. Plants may seem dull to some, but here are a few that I think are interesting and even kind of spooky. They are living proof that plants are not just boring old green things that grow in the ground. Lets start with a plant that has a built-in first aid kit. Bandagers Milkweed is so named because of the milky white juice that seeps out when the plant is broken off or cut. When the juice dries, it serves as a bandage covering the exposed area. The juice is also important because it acts as a poisonous deterrent to any insects that might try to feed on the plant. One exception is the Monarch butterfly which is immune to the effects of the poison. Milkweed plants are the only plants young Monarch caterpillars will eat. Chokers Strangler Figs get their name because they actually choke the life out of their host. They are found in tropical rainforests around the world. They grow from the top to the bottom of a tree with the help of animals. For example, a bird may drop a fig seed on the branch of a tree. Once the fig plant starts to grow, it sends its roots to the ground, which then anchor into the soil and completely surround the tree. Eventually, the host tree will die because it will no longer be able to get enough water or food. Deadly Nightshade Deadly nightshade plants, sometimes called devil’s berries, are named so because they are very toxic and deadly. The toxins from these plants can cause delirium and hallucinations. Their poison can also be fatal as it only takes consuming a few berries to kill a human. The berries from this plant were once used to make poison-tipped arrows. Dolls Eyes Dolls eyes plants are very unusual looking plants with berries that resemble eyeballs. While the entire plant is poisonous, eating berries from this plant could lead to cardiac arrest and death. Dolls eyes berries contain toxins that sedate cardiac muscles and can stop the heart. Birds however, are immune to the plant poisons. VampiresDodder plants attach to their host and suck off food and water. Dodder seedlings send out stems that search for other plants. Once a host is found, the dodder will cling to and penetrate the stems of the host. It will then grow and remain attached to its victim. Dodders are considered harmful parasites because they often spread plant diseases. Werewolf Plant Wolfsbane, also known as devils helmet, is an extremely toxic plant. Poisons from this plant at one time were used in hunting animals, including wolves. The toxins are quickly absorbed through the skin. Wolfsbane was also thought to ward off werewolves. White Ghosts Indian Pipes are tubular shaped plants with white flowers. The white color of the plant gives it a ghostly appearance. They grow in shaded places and receive all of their food from a fungus that lives in their roots.

Critical Analysis of Source(s) and Research Log Essay

Critical Analysis of Source(s) and Research Log - Essay Example The first e-library used was http://www.bbk.ac.uk/lib/elib/ and the second was www.intute.co.uk. In addition, relevant information was searched using the search engine http://www.google.co.in. At first, search was conducted using key words and phrases like ‘Corporate Social Responsibility and employees’, ‘Impact of CSR on workers’, ‘Corporate Social Responsibility and Productivity’, and so on. Later on, prepositions were avoided to make the search more accurate. When the term ‘corporate social responsibility’ was used for search in http://www.bbk.ac.uk/lib/elib/, the number of titles obtained was plenty but none of the first thirty peer reviewed scholarly articles directly addressed the issue how CSR influences employee perception of happiness and employee motivation. Even when the key phrase was changed to ‘corporate social responsibility motivation’ and ‘corporate social responsibility happiness’, no usef ul article about the impact of CSR on employees was found. Most of the articles were about the history of CSR, how to implement a good CSR, CSR and public image, and if CSR raises profitability in the long term. When the same phrases and words were used for search in www.intute.co.uk, it provided a number of results ranging from links to various sites and organisations that provide information on corporate social responsibility. A useful link seemed the one to the International Journal of Business in Society and the International Journal of Entrepreneurial Behaviour and Research published by Emerald. As the link http://www.emeraldinsight.com/journals.htm?issn=1355-2554 was followed, I reached the Emerald published journals. There I got 14626 results when the search was conducted using ‘corporate social responsibility’ as the key term in International Journal of Entrepreneurial Behaviour & Research from volume 1 to volume 17 that consist of 176 issues as available in htt p://www.emeraldinsight.com/journals.htm?issn=1355-2554. However, when the first thirty journals from the available results were analysed, it was found that just one among them addressed the issue directly. It was ‘Corporate social responsibility: organisational identification and motivation’ written by Michal Mozes, Zvi Josman, and Eyal Yaniv in the Social Responsibility Journal, Volume 7, Issue 2 of 2011. When ‘corporate social responsibility and employees commitment’ was used as key words for search in www.google.co.in, a number of journal articles ranging from ‘Employee perceptions of corporate social responsibility’ by Sarah Stawiski, Jennifer J. Deal, and William Gentry of Center for Creative Leadership, issued in June 2010, ‘Corporate social responsibility: the key role of human resource management’ by Suparn Sharma, Joity Sharma and Arti Devi, published in the Business Intelligence Journal of January 2009, ‘Corporate s ocial responsibility influence on employees’ by Jean Pascal Gond, Assaad El-Akremi, Jacques Igalens, and Valerie Swaen, and many more websites and magazines like Forbes (http://www.forbes.com ) that provide information about corporate social responsibility and employee happiness were located. However, as very few of them were articles published in journals, they lacked authority. One of the most useful articles identified in the search was ‘