Homosexuality and Single-Sex Schools

Homosexuality and Single-Sex Schools Unfortunately, for many American students, insults and accusations are part of everyday life. All to often, students, as young as elementary school, are faced with criticism and judgment from their peers, and despite great efforts by many, there are still people in our country who are not the diverse, tolerant people wed like to surround ourselves with on a daily basis. This unfortunate truth means that some students look elsewhere to find supportive and welcoming environments for their middle and high school educations. This is where private school comes into play, as many private schools embrace the many facets of diversity that exist within students, creating vibrant communities unlike what most high school students embrace. However, there is debate among many about the role of single-sex schools when it comes to homosexuality. While some believe that schools that cater to just one gender provide a supportive place for lesbian, gay, bisexual, and transgender (LGBT) students, others believe that these schools  have a hidden side effect: they promote homosexuality. Scientific Studies Surprisingly, there are few scientific studies available to provide conclusive evidence, but no limit to personal opinions. The debate topics include whether or not single-sex schools promote gender stereotypes, if homosexuality is learned or genetic and, particularly, how single-sex schools may impact students if it homosexuality is, in fact, learned. Debate.com has a page dedicated to whether or not single-sex schools promote homosexuality. The outcome of those who have contributed to date shows a majority of debaters (59 percent) feel that single-sex schools do not promote homosexuality. Many single-sex school graduates claim that their experiences, be it high school or even college, were empowering and helped them grow as individuals. Others agree, but say that they discovered their gender identity in that environment because it was the first time they were allowed to experience something different than the stereotypes they grew up with of only male-female couples being acceptable. Unfortunately, for many children stereotypes are all they see in their daily lives and become what they understand simply because they are not exposed to diverse views. Most certainly, no child wants to be intimidated or ostracized simply because they are different. These difference sometimes mean that students are subject to bullying by peers who dont understand or accept them, and these actions can be especially harsh when adults look the other way or are not present. While some claim that single-sex schools promote gender stereotypes, others adamantly disagree, stating that the single-sex school breaks down the stereotypes and better educates students on a more diverse set of viewpoints. The Value of an Open and Affirming Culture What many people dont know is that boys and girls schools often  play to the strengths of students. These open and affirming cultures can provide better support, counseling, and education, empowering students to embrace who they are more than ever. When students can walk around their school community openly without fear of discrimination or bullying, they are able to grow as individuals and achieve more success. Both boys and girls have to deal with their sexuality, understanding their feelings and inclinations mean and how to handle them. If they havent thought of it themselves, the American entertainment industry will certainly put all those gender debates and discussions right under their noses. What any good private school is able to do is to provide some serious mentoring and discussion of issues like teenage sexuality. The tightly wrapped sense of community which most of these schools have makes young people feel comfortable discussing these and other issues. Teens are under enormous stress under normal conditions. Add to the mix worries about sexuality and grades and you potentially have a recipe for extreme measures of dealing with the stress. For some, this can lead to eating disorders, cutting, or even suicide. Heed the warning signs, no matter how insignificant you think they may be, and talk to someone if there are concerns about the physical, mental, or emotional health of a child. If students feel as though they cannot confront their classmates, they should alert an adult and make sure she follows through. Supporting a peer struggling with an issue often means going against their wishes to deal with issues privately in favor of getting help from a qualified individual.   Edited by Stacy Jagodowski

What is the marketing of Pampers diaper product and why is it marketed Assignment

What is the marketing of Pampers diaper product and why is it marketed in this way - Assignment Example The brand of Pampers always tried to maintain a strong relationship with its target customers and so desired to offer highly innovative products at a competitive price. In order to fulfil such strategy, it introduced pamper diapers for the babies of varying sizes. However, in order to enhance the position of the products in the market, it used varied techniques such as: Sampling program-in order to position the new product, pampers used to offer gif samples to the mothers. By doing so, the reliability and loyalty of the customers might get enhanced that might prove effective for the new product; diapers. Vigorous advertising- in order to market the new product, Pampers offered higher concentration over the process of advertising. However, it is done in order to enhance the level of awareness of the customers thereby amplifying the total sale and profitability of the brand. But it mainly focused on television advertisements, newspaper advertisements highlighting clean and comfortable nights, long sound-sleep day times. By doing so, the brand might enhance its position and brand image of its products in the market and within the minds of the customers. The product of diapers is marketed in the above mentioned fashion in order to analyse and evaluate the purchasing behaviour of the target customers. Apart from this, by doing so, the brand might analyse, which segment (newborn, extra protect, night, fresh comforts and wipes) is highly preferred by the customers. Along with this, the brand might also evaluate, which segments presents the highest sale and revenue among others. By doing so, the brand of Pampers might offer high concentration over that specific segment thereby amplifying its consistency and loyalty in the market among other segments. This might help the brand of Pampers to enhance its market demand and reliability in the market thereby fading the popularity of its competitor; Huggies (Pampers, 2014). Other than this,

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

Cenozoic - Essay Example Solar radiation change was one of the prime causes of this glaciation during the Cenozoic Period. The later part of this glaciation took place in the high altitudes. Some of the main landforms on this planet were created during this particular period. Among them the mentionable ones are: Tibetan Plateau, Andes and the Himalayas. (Menzies 47) The Mesozoic Extinction survivors continued to live during the Cenozoic Period. This was the time when modern birds appeared for the first time during of their evolutionary journey. Savanna grasslands were seen in many parts of the world. Most of the vertebrates lived in the sea. However, there were insect eaters and herbivores in the lands. A complete extinction of the dinosaurs took place on the course of Cenozoic Period. The Scablands was the main creation in the state of Washington by the flood from Lake Missoula in the Cenozoic Period. The floodwater went to Pacific Ocean from Lake Missoula during this age. According to the records, the rate of flow of this water was 60 times more than the regular flow of Amazon water. The Eastern Washington was entirely flooded by the water which rushed throughout the land at a speed of about 50 miles per hour. Today, the 'Scablands' is the main evidence of this phase in the state of Washington. Cenozoic Period is considered as the recent most period in the world. Therefore surprises with evidences of this era are still found on our planet. One such incident took place in Denmark when a fossil of Cenozoic parrot was discovered there. The wingspan of this parrot is said to be about 20 feet. Northwestern Jutland is the place where the fossil has been discovered. According to the scientists, the fossil belongs to a time period, which is almost 55 million years from now. They have also said that this is one of the oldest parrot species that have been discovered so far. The genus of this parrot, according to the researchers, is known to be Mopsitta. However, the men who discovered it have named it "Danish Blue". (United Press International 2008) References 1. Fossils. University of Waikato, 2008, retrieved from: http://sci.waikato.ac.nz/evolution/FossilCenozoic.shtml on November 17, 2008 2. Age of Mammals: Cenozoic. Te Era, 2005, retrieved from: http://www.teara.govt.nz/EarthSeaAndSky/Geology/Fossils/4/en on November 17, 2008 3. Menzies, John. Modern and Past Glacial Environments: Revised Student Edition. Butterworth-Heinemann. 2002. 4. "Cenozoic Fossil Parrot Found in Denmark". United Press Inter

Carrolls Pyramid Of Corporate Social Responsibility Model Accounting Essay

Carrolls Pyramid Of Corporate Social Responsibility Model Accounting Essay In the past, the common perception of a business responsibility was to maximize their firms profit. This is because businesses were perceived to always put the shareholder interests first. However, businesses are moving towards impacting the socials and environments. Several research have found that businesses now have direct responsibilities to various other stakeholders which include preventing the harm of human rights and ensuring that there are solutions available if abuses occur (Smith, Wokutch, Harrington, and Dennis, 2001). The modern view of business responsibility demands companies to help in problems relating to public welfare. As firms have no utmost responsibility for these unpleasant situations, philanthropic responsibilities are still not mandatory. However, due to a decrease of social institutions that provide help to the communities, people have higher expectations towards company and believe that they should take part in filling up the shortages (Carroll, 1979). Carroll has proposed a CSR concept, which states the organizations 4 business responsibilities (i) economic, (ii) Legal, (iii) Ethical, and (iv) Discretionary (as shown in diagram 1). These four components are complementary to each other (not mutually exclusive). Diagram 1: Carrolls Pyramid of Corporate Social Responsibility Model Source: Chaisurivirat, 2009. The Effect of Corporate Social Responsibility: Exploring the Relationship among CSR, Attitude toward the Brand, Purchase Intention, and Persuasion Knowledge. The economic and legal responsibilities are the basic and essential element in a business. There are a few researches done to further enhance the importance of these elements (Jamali and Mirshak, 2006). Basically, economic responsibility is similar to the traditional view of a business role; which is to maximize the firms profit for their shareholders. Carroll (1979) stated that business itself is an economic unit to the society. In addition, legal responsibility is where companies are required to obey the laws and regulations set by the government or respected authorities. The conventional profit-maximizing view explored in Albert Carrs article Is Business Bluffing Ethical (Velentzas and Broni, 2010). Carr stated that making money out of a product is the businesses main role. Business is said to be like a poker game, whereby organization are to play within the set of rules of the game (Carr, 1968). Those who do not comply will not be successful in their business. The duty that they had towards employees and shareholders surpasses the other moral obligation as long as it does not go against the law (Carr, 1968). Besides that, Milton Friedmans also explained that it is essential for a firm to maximize the revenues of a shareholder by overcoming all the environmental challenges (Cheers, 2011). Similarly, Friedman (1970) reemphasize that, There is one and only one social responsibility of business is to use its resources and engage in activities designed to increase its profit so long as it stays within the rule of the game. This can be further supported by a case of Dodge v. Ford Motor Company (Cheers, 2011). The Ford founder, Henry Ford aims to provide Ford vehicle for everyone by reducing the price. The shareholders were dissatisfied and claimed that the company should not make a profit-reducing decision. Court held that firms are primarily to bring profit to the shareholders. The company should not exercise any choices which will bring disadvantage to the shareholders. However, nowadays, the perception of a business role has changed. The businesses concern should not include only the shareholders, but also other parties or entities that would be affected by the organizations action, which refers to stakeholders (Fassin, 2008). Freeman (2012) defined stakeholders as (i) people or institutions that are affected by the corporate action, practices and decisions and also (ii) those who are related to the success of the corporation. Firms are expected to transform the profit maximization mindset to trusteeships or multifiduciary stakeholders concept, whereby the business role is now to achieve balance among the stakeholders interest by avoiding doing any harm to any individuals or groups (Goodpaster and Mathews, 1982). In addition, Carroll introduced the ethical and philanthropic responsibility. Carrolls ethical aspect refers to the societys perspective of a good behavior (Carroll, 1979). Corporation must comply with the rules and regulation set while operating. Moreover, it also includes the norms or expectations which are not written in law; in other words, the moral value and rights (Carroll, 1991). Furthermore, firms are obligated to act voluntarily beyond their business scope and rational ethical acts. This is known as the philanthropic responsibility, such as organizing or participating in charity event (Carroll, 1979). Bowen (1953) mentioned that social and philanthropic responsibility would serve as a guideline for the business in the future. Nowadays, most businesses believe that they should be more social responsible towards the society and environment and hence, criticisms arises over the traditional perspective. For example, some critics disagreed that business is a game, as it is a needed component in the society. Besides that, the competitions between different businesses are involuntary, which would involve and influence many other stakeholders, such as government and local communities (Kirkpatrick, 2002). Therefore, institutions are said to be accountable to the stakeholders. They need to pay back to the society for what they have done and thus, provide reasonable explanation to the stakeholders. Accountability vs Accounting According to Blagescu, Casas, and Lloyd (2005), accountability is the processes through which an organization makes a commitment to respond to and balance the needs of stakeholders in its decision-making processes and activities, and delivers against this commitment. As mentioned before, todays corporations also have responsibilities to other stakeholders, such as the society. Therefore, corporations have the obligation to be accountable to those stakeholders (Brennan and Solomon, 2008). An accountability framework, Global Accountability Project (GAP) (as shown in diagram 2), was developed by One World Trust with a purpose of generating wider commitment to the values and principles of accountability among global organizations (Blagescu, et.al, 2005). In the case of GAR, it can be seen that they have indeed put in efforts to increase their accountability to their stakeholders, especially in relation to social and environmental aspects. Diagram 2 Global Accountability Project (GAP) Framework Source: Blagescu, Casas, and Lloyd (2005). Pathways to Accountability: The GAP Framework. According to GAP framework, there are four dimensions that are important for increasing and evaluating accountability of organizations. First is the transparency. Transparency is that stakeholder can access to credible and timely information about the organizations operations (Blagescu, et.al, 2005). To be transparent, organizations must do more than simply disclose commonly standardized information. In other words, it needs to provide more useful and needed information for the stakeholders for decision-making. Organizations should be focusing on the quality of the information disclosed, instead of the quantity (Hassan and Marston, 2010). GAR disclosed important information for their stakeholders. For example, they announce that they will partner with TFT for forest conservation while building shareholders value (Golden Agri Resources Ltd, 2011b). The second dimension is participation. It means that the organizations allow those key stakeholders to be involved in the decision-making process and activities which would influence them (Blagescu, et.al, 2005). GAR does fulfill their accountability obligation in this dimension. They have been working hard to engage with their stakeholders, such as their customer, Nestle, in order to improve the performances (Harvey, 2011). Furthermore, evaluation is another essential part of organizations accountability. It involves the evaluation and monitoring of both end results and the ongoing progress of the organizations activities (Blagescu, et.al, 2005). This dimension plays two significant roles in accountability. It reports the performances against expectations after an event in order to supply crucial information to stakeholders; it also increases accountability by learning and increasing organizational responsiveness to stakeholders (McKenna, 1983). In fact, GARs performances in relation to sustainability development are evaluated and monitored by few external independent organizations, such as Greenpeace (Harvey, 2011). Additionally, the dimension of complain and response mechanisms is for both organizations and stakeholders to seek and receive feedbacks from each other in order to increase accountability (Blagescu, et.al, 2005). For instance, GAR takes into account the responses of customers, such as Nest le (Harvey, 2011). Although the interpretations of accountability are very wide and are limited only by imagination, accountability is always found to have links with the provision and receipt of financial information in many accounting literatures (Narasimha Rao and Raghavendra, 2011). Due to the rapid climate change, undeniably, accounting and the environment are no longer mutually exclusive (Andrew, 2001). In fact, accounting had long been treated as just a technique used to provide financial information for stakeholders (Bushman and Smith, 2001). Normally, people will assume that all the accounting information is just financial. However, a modern accounting concept should also include some green issues in order to increase organizations transparency (Andrew, 2001). Besides, accounting system can also help the stakeholders in evaluating the organizational performances as it could provide them with relevant information (Perrini and Tencati, 2006). It is not surprising that accounting can actually be used to increase organizations accountability. Overall, increasing accountability is important for organizations, including GAR. GAR was required to increase their degree of accountability, especially to those external key stakeholders. This is because According to The Straits Times (2010), GAR had deforested illegally before in Indonesia. In order to meet the expectations of the stakeholders, GAR started to be committed in the conservation of forests and peatlands in Indonesia. There are two main actions taken by GAR to do so. Firstly, GAR has signed a forest-conservation agreement with TFT, a non-government organization (NGO). Also, GAR starts to disclose their social and environmental performances in annual report (Golden Agri Resources Ltd, 2011b). GAR published their inaugural sustainability report in 2011, after their illegal deforestation activity was discovered to the society (The Straits Times, 2010). All these signs indicate that GAR is bowing to the pressure from the NGOs and external stakeholders (Harvey, 2011). In fact, there are some conceptual theories which could provide an explanation for the sudden changes made by GAR. These organizational practices changes in GAR could be explained using Legitimacy Theory. This theory asserts that organizations seek to ensure that their activities and operations are perceived to be legitimate by the society and stakeholders (Deegan, 2011). Legitimate could be said as a social construct based on cultural norms for organizations behaviors (Suchman, 1995). Therefore, organizations have to be committed to the social contract between the companies and the society to gain recognition. Social contract could be roughly defined as the implicit and explicit expectations that the society has on the organizations (Deegan, 2011). In fact, failing to commit to the social contract would be perceived as not legitimate, and eventually will bring negative impacts to the companies, such as difficult to obtain resources and supports from the society to continue the operations. Thus, legitimacy is an important component for the organizations as it is considered as a precious intangible resource which organizations rely on in order to survive (ODonovan, 2002). Corporations could actually establish their legitimacy by information disclosures (Suchman, 1995). Through the disclosure of information in relation to social and environmental performance, the company would gain the societys trust. Consequently, it will be beneficial to the company in ways, such as improving companys reputation and establish competitive advantages (Porter and Kramer, 2006). As a result, GARs changes their organizational practice by starting the publication of sustainability report. Besides that, Stakeholder Theory could also be used to gain an understanding of why GAR responds to NGOs in this manner. One of the branches of Stakeholder Theory, ethical perspective, adopts a normative position; that organizations should consider the rights and interest of all the stakeholders, regardless of their powers and influences on the company (Deegan, 2011). According to Freeman and Reed (1983), stakeholders are any parties that are affected by the organizations operations. Usually, organizations would try to meet the stakeholders expectations and be accountable to them by providing and disclosing organizational information (Gray, Kouhy, and Lavers, 1995). Therefore, it is believed that this might be one of the reasons why GAR alters their organizational practice. Undeniably, bowing to the pressure from stakeholders is a good start for GAR. Committing to CSR, disclosing social and environmental performance records, and being more accountable are indeed beneficial to GAR themselves and also their stakeholders. It is also important to note that accountability and transparency are one of the essential factors in enhancing the organizations sustainability development (Global Public Policy Institute, 2005). Sustainability development is generally defined as to meet the needs of the present without compromising the ability of future generations to meet their own needs (World Commission on Environment and Development, 1987). Golden-Agri Resources Ltd (GAR)s Sustainability Report Currently, there is no any legal law or regulation states that organizations have to disclose their social and environmental aspects. However, voluntary disclosures would bring favorable impacts to both internal and external stakeholders. Therefore, many corporations start making voluntary disclosures, so does GAR (Cheynel, 2012). In fact, GAR published their inaugural sustainability report for a purpose of providing the stakeholders a better understanding of the companys priorities, performances, and stakeholder engagement process (Golden Agri Resources Ltd, 2011b). GARs sustainability reports standard was assessed at application level B, based on an internationally established reporting framework (shown in diagram 3) developed by Global Reporting Initiative (GRI) (Golden Agri Resources Ltd, 2011c). This framework was designed to provide organizations with a set of principles for defining report content and ensuring the quality of the reported information (Global Reporting Initiativ e, 2000). Diagram 3 Global Reporting Iniative (GRI) Framework Source: Global Reporting Initiative, Sustainability Reporting Guidelines (https://www.globalreporting.org/resourcelibrary/G3.1-Sustainability-Reporting-Guidelines.pdf) Diagram 4 Global Reportive Initiative (GRI) Principles for Reporting Source: Institut fur Wirtschaftsinformatik, GRI Principles (http://www.iwi.uni-hannover.de/upload/lv/sosem10/Seminar_SS_2010/SS10/Seminararbeit/torres/www/measuring2.html) According to the GRIs framework, there are 4 principles (Materiality, Stakeholder Inclusiveness, Sustainability Context, and Completeness) (shown in diagram 4) for defining the report content (Global Reporting Initiative, 2000). The materiality principle requires corporations to address the most important and concerning issues to their stakeholders. The major current concerning issue for GAR and their stakeholders is deforestation in Indonesia (Harvey, 2011). This is because GAR had cleared the forests illegally before in Indonesia, as mentioned before. In addition, this deforestation act is destroying the livelihood of the habitat there. The stakeholders, such as Indonesia government, local communities, and even those NGOs are therefore showing their concerns on this issue badly (Harvey, 2011). In GARs sustainability report, it focused on disclosing information about policies of preventing deforestation. For example, they state that they would have a no-deforestation footprint in In donesian rainforest by partnering with NGO, TFT to launch Forest Conservation Policy (FCP) (Golden Agri Resources Ltd, 2011b). Overall, it is believed that the report content is fairly material. Furthermore, GARs sustainability report does fulfill the principle of stakeholder inclusiveness. One of the main disclosures is their multi-stakeholder engagement process (Golden Agri Resources Ltd, 2011b). For examples, engaging NGOs, customers, and local communities to address the interests those stakeholders have in order to achieve their expectations and sustainability development. Moreover, the underlying question of a sustainability report is how organizations plan to contribute in the future to improve economic, environmental, and social developments at both local and global level (Global Reporting Initiative, 2000). This is related to the principle of sustainability context. The report discloses that GAR is committed to a holistic approach towards sustainability, as it is always looking at methods to increase productivity while reducing negative impacts on its land. One of its sustainability policies, Yield Improvement Policy (YIP), is focused on plantation management and land suitability (Global Reporting Initiative, 2000). This shows that GARs voluntary disclosures do meet the requirement of sustainability context. Besides that, the information GAR discloses includes all significant actions or events within the reporting period; which fulfills the principle of completeness. However, it can be seen in the report that data and statistics regarding to enviro nment and sustainability performances are insufficient. Furthermore, there is limited alignment between the sustainability report and overall business strategy. Lack of all these information could affect the completeness of the report (KPMG, 2008). Apart from the content aspect, the quality of the sustainability report is also an important element. Balance, comparability, timeliness, accuracy, and reliability are the 5 principles used to test the report quality (shown in diagram 4). GARs report does not really meet the balance principle as they mostly disclose favorable aspects of the organizations performance while there is lack of unfavorable results and topics. This could affect stakeholders assessment and decision making adversely. Besides that, the comparability principle is irrelevant to the report as this is the inaugural sustainability report for GAR. Therefore, it cannot be used by the stakeholders to compare with its past performance (Global Reporting Initiative, 2000). Other than these, the report does meet the accuracy and reliability principle. Qualitative statements in the report are valid only if it is based on the basis of other reported information and evidences (Global Reporting Initiative, 2000). GAR does pro vide other evidences and information to increase the accuracy and reliability of their reports. Overall, GARs sustainability report is believed to have met the reporting standard requirements set by GRI. Nevertheless, the quality of the report can be improved through the compliance of accounting standards. Accounting Standards Accounting standards (AS) are defined as a policy set by authorities such as accounting body, government or regulatory body to regulate the accounting transactions in the financial statement (The Institute of Chartered Accountants of India, 2011). As globalization emerges, the business world realizes the importance of having a common standard in the financial aspect. A survey conducted by the International Federation of Accountants (IFAC) shows that majority of the leaders from accounting fields support the idea of having common international standards as part of economic growth (Private Company Financial Report, 2008). Thus, the International Accounting Standard Board (IASB) developed the International Financial Reporting Standard (IFRS) (Cellucci, 2011). IFRS aims to serve as a regulation for financial reporting which can be exercised equally throughout the world (Ball, 2006). One of the advantages of IFRS is that it provides a principle-based framework with better quality. In addition, there are lesser regulation and exception as compared to the other standards such as General Accepted Accounting Principle. By adopting IFRS, a more professional judgment is being introduced which helps to reduce the risk faced by the company. There is also more transparency in the economic transactions (PricewaterhouseCoopers, 2007). However, the Security and Exchange Commission (SEC) states that the standards in IFRS are highly inadequate compare to some accounting standards (Cellucci, 2011). For instance, the General Accepted Accounting Principle (GAAP) is considered to be the gold standard in US (Private Company Financial Report, 2008). The Staffs interpretation of GAAP includes some disclosures of environmental issues on contingent liabilities. This is to recognize the contingent losses and to acknowledge the different accounting practices and disclosure on contingent liability (Roberts, 1995). However, IASB reported that environmental issues reporting are not within the scope of IFRS (Yara C, Nelson, and Bruna, 2008). Thus, it shows that IFRS are still not compatible with other standards like GAAP in the social and environment accounting aspect (Center for Audit Quality, 2009). Besides that, there are several studies which reported that there are limitations in the role of accounting standards. This includes ensuring the reporting quality as well as the emphasis on the firms incentive in reporting (Ball, Kothari, and Robin, 1998; Ball, Robin, and Joanna, 2002; Leuz, 2003; Ball and Shivakumar, 2004). The application of the accounting standards involves significant judgments and usage of private data. Thus, substantial discretion is provided by any accounting standards to a firm. However, the quality of how the firm behaves depends on the incentive in reporting, such as the market forces and legal institutions (Daske, Hail, Leuz, and Verdi, 2008). The institutions have the right to choose the information that they want to disclose. Hence, an accounting standard for better sustainable development should meet the needs of the users by encouraging feedbacks and comments. Similarly to other accounting standards, IFRS do not record all the effect of economic action (SIGMA, 2003). For instance, externalities, such as the costs and benefit which do not affect the organization directly, are not included in the financial reports. Costs and benefit should be included to provide a better market-based decision making (SIGMA, 2003). For example, the emission of petrol will cause climate changes and air pollution. These consequences are considered as the original cost to the society in the present and future. However, these costs are not reflected in the fuel price. Positive externalities are those that would be beneficial to the society. This shows that the present accounting standard does not have sufficient regulation that enables the firms to relate to the sustainable development aspect. For a company to achieve sustainable development, one should balance the economic, social and environmental impacts in their decision-making. This includes the analysis of the positive and negative impacts of the three dimensions on policy changes, and identifying the outcomes which would benefit one party and harm the other parties as well as the proper precaution steps to minimize negative impact (Bebbington, 2000). The analysis on past principles focuses more on economic impact (Kirkpatrick, George, and Curran, 2001). Rio Principle 4 states that it is essential for environmental aspect to be integrated as part of the development process while Organization for Economic Co-operation and Development (OECD) principle 3 recognized the importance of integrating the 3 dimension policy and purpose (Janeiro, 1992). Overall, the current accounting standards are inadequate in maintaining a companys sustainable development. Therefore, many efforts have been done to integrate the economic, social and environment policy. For instance, Global Reporting Initiative, the United Nations Principles for Responsible Investment, Global Initiative for Sustainable Rating and others have been created. This shows that our current standards are not capable to ensure companies, such as GAR, to commit to sustainability development. Hence, Sustainability Accounting Standards Board (SASB) is launched to create sustainable accounting standards for the users (Deloitte, 2012). This will include the disclosures of sustainability issues which enable investors and public to have a better decision making. The SASB developed a Sustainable Industry Classification System (SICS) to create a sustainable accounting standards that suits different industry (Deloitte, 2012). As a conclusion, apart from profit maximization, organizations play a major role in the community. Organizations should also disclose social and environmental factors in their financial reports. Thus, GAR is held accountable to the Indonesian forests and peats as well as all the stakeholders. They should maintain environmental disclosure in their financial reporting for all stakeholders. However, besides GAR, the regulators and professional bodies also play a big role in ensuring organizations to be more committed to sustainable development. This can be done by creating adequate sustainable accounting standards for the organizations.

Pierre de Fermat

Pierre De Fermat was born in France in August of 1601. His father was a leather merchant and his mother’s family was in the legal profession. children, and practiced law. Math was simply just a hobby for Pierre. Pierre De Fermat was a busy lawyer, and didn’t leave much time for his love of math. Since math was just his hobby, he never wanted any of his work to be published. When he did publish his work, it was always anonymously. Fermat would state theorems, but always neglected the proofs. For example, his most famous work, ‘Fermat’s Last Theorem,’ didn’t include a proof until when Andrew J. Wiles provided the first in 1993. He made many contributions in the field of mathematics. For example, he is considered as one of the ‘fathers’ of analytic geometry, along with Rene’ Descartes. He developed a method for determining maxima, minima, and tangents to various curves that was equivalent to differentiation. He obtained a technique for finding the centers of gravity for various plane and solid figures. Also, he is considered to be one of the founders of the probability theory along with Blaise Pascal. Fermat was the first person known to have evaluated the integral of general power functions. He made contributions in the field of optics and provided a law on light and travel. He wrote a few papers about calculus, before Issac Newton and Gottfried Leibniz were even born. Fermat’s most important work was done in the development of the modern number theory, which was one of his favorite areas of math. Pierre de Fermat died in the year 1665. . These annotations are unsupported by proof. During his lifetime, Pierre De Fermat received very little recognition as a mathematician, and if others didn’t save his papers and letters he may not be the legend he is today.

A Fools Guide to How to Write a Essay for Scholarship Application Samples

A Fool's Guide to How to Write a Essay for Scholarship Application Samples Young paper writers do not understand that planning is the secret to success. The capacity to compose a first-class essay implies not just a high degree of knowledge of the language but also creativity. The essay plays a significant role is allowing institutes to appraise the abilities and qualities of candidates. The short essays can enable the institutes to ascertain the intention behind the candidate for applying for the scholarship. Especially since scholarships are not simple to get, and judges are extremely harsh. Being part of an excellent educational institution can be very costly. The more you know more about the organization that's funding the scholarship, the more tangible and practical information you are able to enhance your essay to show your commitment to the judges. 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A REPORT ON THE EFFECTS OF SIBLING SEXUAL ABUSE - 5691 Words

A REPORT ON THE EFFECTS OF SIBLING SEXUAL ABUSE BY NWOKO ISRAEL. I STUDENT NUMBER-53918126 UNIQUE NUMBER-322943 POST GRADUATE CERTIFICATE IN EDUCATION, UNIVERSITY OF SOUTH AFRICA. AUGUST, 2013. PREFACE In this report the word ‘’ Sibling ’’ is used to refer to children who grow up in the same family, whether they are step-children, foster children, adopted children or children by birth. Naturally and healthy sexual exploration between children of similar age, size and developmental stage and sexual play that is mutual, voluntary and not coercive , is not sibling abuse, or incest, can involve a brother and sister, two sisters or two brothers but abuse by an older†¦show more content†¦As in other forms of sexual abuse, sibling sexual abuse does not necessarily involve sexual touching. The abuser may force two or more other children to engage in sexual activity with one another. The abuser may force siblings to watch sexual activity or a pornographic video; and the abuser may abuse siblings by repeatedly watching them dress, shower or use the toilet when they don’t want to be watched. (Marcia burke, 2005) 1.1. WHAT ARE THE EFFECTS OF SIBLING SEXUAL ABUSE? It can be very upsetting to find out that sexual abuse is happening in your family. Sibling sexual abuse remains one of the last taboos to be addressed by the society- and as such, it is rarely discussed in the media, or even among survivors themselves. It comes as a shock to many people that children can present a risk to other children, but it is becoming increasingly apparent that children (even children within families) can post a very real risk. (Leder, 1991). Abuse situations similar to Tina’s can be attributed to her mother’s marriage to John’s father. Because sibling sexual abuse is often very harmful and when sexual abuse is perpetrated by a sibling, in many ways, it is even harder to break the silence, and there are certainly some special reasons that made Tina’s abuse especially difficult to disclose. 1.1.1 I didn’t want