Business Law Essay

Peter approached you for advice on his purchase of a camera. He recently took up photography as a hobby and started to look for cameras. Based on his friends’ suggestion, he went to the IT show last weekend and bought a camera after bargaining with the sales personnel. Peter selected the camera model XYZ from a list of brochures which were distributed at the entrance of the IT show. The price indicated on the brochure was $1,500.00 with goodies bag worth $350.00 with the words in bold â€Å"WHILE STOCKS LAST†. When Peter approached the sales person, he was informed that the first batch of cameras at the price of $1,500.00 was sold out in the morning. The sales person suggested that Peter purchase the camera from the next batch but at a higher price of $1,600.00. Peter asked for the best price for the camera and the sales person replied, â€Å"Best price is $1,550.00 and don’t refer to the brochure any more. This is a different batch.† Peter responded that he would buy the camera immediately if the price could be reduced to $1,500 which was indicated in the brochure. Peter also mentioned to the sales person that he was picking up photography as a hobby and the camera with its wide range of manual settings was ideal for his photography workshop. As the crowd starting to gather at the stall, the sales person left Peter to attend to other customers. Feeling that the whole episode was a set-up, Peter went to other stalls to check the price of the camera model XYZ. He was surprised to find out that there was indeed a shortage of supply. Peter quickly rushed back to the first stall and approached the sales person. The sales person remembered Peter and told him that he only had one camera model XYZ left and it was on a ‘reserve list’ for another customer. Peter felt desperate and as he did not want to go back empty-handed, he offered to pay $1,600.00 for the camera. The sales person said that the price has gone up to $1,700.00 and there are others who are keen to pay this price. Peter felt that it was important to get the camera without further hesitation and he finally bought the camera at $1,700.00. Peter encountered the following issues when he started using the camera: a) The manual settings function was limited when he compared to the function indicated in the brochure. b) Peter’s friend is using the same camera model XYZ and when Peter compared the two cameras, Peter’s camera was indeed of lower quality than that of his friend’s camera. The brochure states that the camera â€Å"is of good quality as guaranteed by the manufacturer†. Peter does not have any documents from the sales person listing down the functions. Advise Peter on his purchase of the camera, his issues with the camera and his recourse against the stall. (60 marks) Performance Guide for students: Marks will be awarded for: (i) Content : a. Clear usage, statement and explanation of relevant legal principles b. Original, clear, logical and convincing discussion on application of the laws to the facts c. Statement of Conclusion d. Appropriate referencing (in text and list of references) (ii) Number and quality of references: At least 5 (iii) Organization of answer and writing style (including spelling, grammar, syntax etc). Please make sure you use â€Å"Grammar and Spell check† functions to check your submissions. INSTRUCTIONS for Continuous Assessment 1 : Individual Assignment †¢ †¢ †¢ †¢ †¢ Deadlines and Guidelines are provided on the course Blackboard site This is an Individual Assignment marked upon 60 marks. Weightage for this assignment: 30% of total marks for this module Assignment should be type written using 12 pt ARIAL font and 1.5 line spacing. Word limit is 1200 words (excluding words in references) and must be printed at the end of assignment. † † CA Submission †¢ †¢ †¢ CAs must be submitted online via student portal. Deadlines, instructions and detailed guidelines are provided on the course Blackboard page. Please read instructions and guidelines provided on student portal, Blackboard and in this document carefully. Ignorance of specific directions mentioned in these documents will not be considered as a valid reason which will lead to marks deductions and may lead to failure in the CA component of this course.

Consumer Attitudes Towards Counterfeit Products Essay

Counterfeit products and materials are knock-off, bootleg, pirated or other illegally produced materials that are produced and sold in violation of the Intellectual Property Rights (IPRs) of others or in a manner that fraudulently represent their quality or origin (Porteus, 2002). Despite the various anti-counterfeit efforts of multinationals and international trade organizations, counterfeiting continue to pose a significant and growing threat to businesses, both in developed and developing countries (Vida, 2007; Maldonado and Hume, 2005). Vida (2007) observed that even in the face of technological advancements that facilitates easy recognition of genuine products, and the legal pressures buyers and sellers of counterfeit products, global businesses still lose billions of dollars to counterfeiters annually. The annual cost of counterfeiting is estimated at $200 billion and the international trade in counterfeit products is believed to account for between 3-5% of overall world trade. Most threatening is the fact that several bodies such as the International Anti-counterfeiting Coalition (IACC) and International Intellectual Property Institute (IIPI) agree that international trade in counterfeit product is booming. However, it should be emphasized that the total losses due to counterfeiting, annually, should not be measured in terms of the economic devastation caused to genuine product manufacturers, its effects on hundreds or thousands of jobs worldwide, increase in the cost of marketing genuine products, reduced brand equity and trademark owner reputation. Most importantly, the threat to consumer health and safety that counterfeit product poses cannot be overemphasized (Vida, 2007; Maldonado and Hume, 2005). Although, counterfeiting is a global problem, it appears to have a more significant effect on UAE for a number of reasons. Managing Intellectual Property, an internet magazine on counterfeiting, reports that while UAE is one of the fastest-growing economies in the world, it is also renowned for luxury, tourism, business and rapid development. Particularly, its free trade zone that offers attractive incentives for business, especially due to its location at the centre of the Middle East and the Arab states of the Gulf Cooperation Council (GCC) countries also create the right environments for counterfeiters to market their products. The close proximity of the free trade zone to leading counterfeit producing Asian countries and its status as a transshipment hub also greatly increases the country’s problems with counterfeiting. A recent study carried out by PricewaterhouseCoopers and reported in the magazine stated that counterfeit products make up to 68. 5% of automobile parts in the market, with fake pharmaceuticals, the least hit sector, accounts for 0. 2% of products in the market. It is therefore very critical that all efforts must be directed towards reducing this menace, and obviously, reducing counterfeiting, must involve be from the supply or the demand side. Augusto de Matos, Ituassu & Rossi (2007) rightly contend that actions towards counterfeiting can arise from both supply and demand sides. While acting from the supply side include understanding the incentives, rationale and factors that encourage or influence people to engage in manufacturing counterfeits, the demand angle involves understanding consumer attitudes and willingness to purchase fake products (Vida, 2007). Authors have largely argued that the supply side of counterfeiting has received an undue amount of attention in recent times, with the demand side largely ignored. Also, it is an established economic fact that supply is driven by demand; it is safe to suggest that the increase in global counterfeit trades is partly driven by the increasing consumer demands for cheap, substandard products. For example, the rise in the market for non-deceptive counterfeit products strengthens this argument. Thus, understanding the demand side could be the most important tool in fighting counterfeiting globally. In this regard, this paper, therefore, intends to investigate consumer attitudes or willingness to purchase counterfeit products in Abu Dhabi using a questionnaire approach to unravel the various factors and influences that shape consumer attitudes and behaviors when it comes to purchasing counterfeit products. Theoretical Framework Vida (2007) noted that since the mid 1990s when Elisabeth Hirschman, expressed the need for researchers to explore the ‘dark-side’ of consumer behaviors, literatures investigating and explaining the various factors that influence consumer purchase behaviors, especially with regard to illegal or counterfeit products, have increased considerably. Building on the â€Å"willingness to pay† concept, Vida conceived explored consumers’ willingness to purchase fake products. The author contended that demographic and socio-economic factors like age, gender, education, marital status, income and religiosity shape consumers’ attitude towards counterfeits, innovativeness (desire to be unique) and social pressure. These three, in turn, influence consumers’ willingness to purchase counterfeit products. Also, Xuemei and Veloutsou (2005) in their exploratory study, also reports that personal and social factors significantly influence consumers’ purchase behaviors. The authors contended that personal and social factors such as: value consciousness, normality susceptibility, novelty seeking and collectivism, and five attitude measures: reliability of the product in question, functionality of the product, recognized social benefits of purchasing the product, risks of purchasing and legality of purchasing, influence consumer purchase of counterfeit products. The study found that novelty seeking significantly influences consumer purchase of counterfeits products due to the similar or sometimes, superior quality of counterfeit products. Moreover, in a more elaborate study, Augusto de Matos, Ituassu and Rossi (2007) also found that price quality inference and previous experience, among others, significantly increases the chances of consumers purchasing fake products. This study, drawing from the findings of the studies mentioned above, contends that a consumer attitude towards counterfeit product greatly influences their purchase behavior. It also hypotheses that previous experience with safety concerns, quality of counterfeits with respect to the price, and the intention to use counterfeits to test the product before purchasing the genuine brands, shape consumer attitudes towards counterfeit and subsequently, their purchasing of counterfeit products. Augusto de Matos, Ituassu and Rossi (2007) rightly point out that quality and price are two fundamental factors that shape consumer purchase behavior. Traditionally, consumers believe that lower priced products are of lower quality, and this is largely the case with deceptive counterfeit products. However, with non-deceptive counterfeits products, consumers are offered products of similar or superior quality, compared to the genuine products, at lower prices. The combination of low price and high quality is bound to improve consumer attitudes towards counterfeits. For this reason, it is expected that: Counterfeits with superior quality enhances consumers’ perception and attitudes towards counterfeit products. Safety concerns are one of the most important issues with counterfeit products. These products have been known to pose significant threat to consumer health and safety, especially when it concerns medications and household items. However, not all consumers consider counterfeit goods to be unsafe or dangerous. It is expected that: Consumers who consider counterfeit goods to be unsafe and dangerous will have unfavorable attitudes towards counterfeit products, and vice versa. Lastly, novelty seeking can also influence consumer attitude towards counterfeit products. This feeling refers to individuals’ need for a sense of worth or social recognition; people always want to be seen as special and capable of affording material things. The increasing materialism in the world means that people that cannot afford the finer things of life feel unworthy. Since the presence of cheaper and yet quality counterfeit products provide the opportunity to afford these luxuries, individuals in the lower economic range are often willing to purchase such counterfeit products. Thus, it is expected that the sense of novelty influences consumer attitude towards counterfeit products. Method To investigate the influence of the factors discussed above on consumer attitude towards purchasing counterfeit products, this study surveyed a cross section of individuals in the city regarding their perceptions of counterfeit products. The research instrument adopted was questionnaire. The questionnaires, consisting of a hundred direct questions in Likert scale style, varying from 1 (completely disagree) to 7 (completely agree), were distributed to students on campus at several shopping centers. Because the questionnaires, in most cases, were self administered, respondents were encouraged to answer all the questions provided. Due to this, a total of 95 valid and usable questionnaires were collected at the end of the survey. Of the 95, 30 were below 20years old, 45 between 21 and 25 years old, with the rest above 26years old. With respect to education, more than half of the respondent had at least high school certificate, and interestingly, almost all of them (about 80%) had purchased counterfeit product in the past. Results Table I below presents the total number of questionnaires collated and the mean of responses for each of the variables under investigation. As presented in the table, the mean of respondents who rated superior quality, inexpensive trials and novelty as important factors for considering counterfeit products were 4. 4674, 4. 2211 and 4. 0053 respectively; while the respective standard deviation were 1. 16843, 1. 35759, 1. 17881 N Attitude Superior Quality Tryout Novelty Valid 95 92 95 93 Missing 0 3 0 2 Mean 3. 5447 4. 4674 4. 2211 4. 0053 Std Deviation 1. 33188 1. 16843 1. 35759 1. 17881 Minimum 1. 00 1. 00 1. 00 1. 00 Maximum 7. 00 7. 00 7. 00 7. 00 Table I To further measure the influence of these variables on consumer attitude towards counterfeit products, correlation coefficient was calculated for the variables. The result indicated that all three variables significantly influenced consumer attitudes, with superior quality presenting the most significant influence. For superior quality, r = . 668, r = . 395 for counterfeit products as tryouts, r = . 653 for novelty (correlation is significant at the 0. 01 level for all variables . ) As obvious from the three scatter diagrams above, this study found a significant correlation between the superior quality of counterfeit products and consumers’ favorable attitude towards purchasing such goods. Also, the study showed that consumers see cheap counterfeit goods as an opportunity to tryout products before purchasing them or in other cases, as a better opportunity to own products they, otherwise, will not be able to purchase. Discussion and Recommendations Counterfeiting is a growing global menace resulting in the loss of several billions of dollars annually. In finding the right tool to fight this menace, researchers and policy makers have focused on either the supply side or demand side of the problem, although, there seem to be more attention on the supply side. This paper argued that demand is a major driver of supply and that by understanding the reasons and factors that encourage demand for counterfeits, the fight against counterfeiters will take a different and better dimension. In truth to this assertion, several authors have investigated the personal and social factors that influence demand for counterfeit products. In contribution, this study investigated the influence of three variables: superior quality of counterfeit products, using counterfeit goods as inexpensive trials before purchasing genuine ones, and novelty seeking impulses. The result of this study established the hypotheses proposed earlier that these variables significantly influence demand for counterfeit products. It is an established fact that price and quality are two major determinants of consumer purchase behavior. However, by presenting consumers with superior quality products at lower prices, the tendency to purchase these counterfeits products will be considerably higher than the genuine product, because in doing so; the individuals will be receiving higher value for lesser money than if they have purchased the original. It, thus, becomes easier for consumers to rationalize their actions. The case is also similar for the two other variables, counterfeit products offer consumers the chance of buying products they, ordinarily, will not be able to afford, or the opportunity to try the product before purchasing the original. In both cases, consumers are saving money and achieving their objectives. Recommendations It is apparent that, among other things, price and quality significantly drive demand for counterfeit products. Manufacturers of genuine should strive to provide consumers with products of similar or even quality, compared to fakes, at reasonable prices. Manufacturers should also stress the fact that by purchasing fakes, consumers are increasing the cost of genuine products and destroying the jobs of several others. For as Xuemei and Veloutsou (2005) pointed out, consumers are also influenced by the desire to be accepted by significant others, by emphasizing the moral aspect of purchasing fakes, manufacturers can significantly discourage consumers from purchasing counterfeit products. Conclusion Although, counterfeiting is a serious global problem, very little is known about why consumers choose to patronize such fake products. This study has shown that the superior quality of some fake products, their lower price, which enable consumers to try them out before buying genuine ones or to own products they would not have been able to afford, greatly improve consumer attitudes towards counterfeit products. It is recommended that manufacturers should strive to meet the quality and price of counterfeits to reduce the demand for fake products. References Augusto de Matos, C. , Ituassu, C. T. and Rossi, C. A. V. (2007), Consumer attitudes toward counterfeits: a review and extension, Journal of Consumer Marketing, Vol. 24 No. 1 pp. 36-47. Maldonado, C. and Hume, E. (2005), Attitudes toward counterfeit products: an ethical perspective, Journal of Legal, Ethical and Regulatory Issues, Jan-July. Managing Intellectual Property (2008), How to tackle fakes in the UAE, Available at http://www. managingip. com/Article/1940730/How-to-tackle-fakes-in-the-UAE. html (Dec 13 2008). Porteous, S. D. (1998), Organized Crime Impact Study Highlights, Paper Prepared for Public Works and Government Services of Canada, Cat. No. JS42-83/1998. Xuemei, B. and Veloutsou, C. (2005), Consumers’ attitudes regarding non-deceptive counterfeit brands in the UK & China, Brand Management, Vol. 14, No. 1, pp. 211-222. Vida, I. (2007), Determinants of Consumer Willingness to Purchase Non-Deceptive Counterfeit Products, Managing Global Transitions, Vol. 5, No. 3, pp. 253–270.

Technological developements Essay Example | Topics and Well Written Essays - 500 words

Technological developements - Essay Example In earlier years, photography was represented in paintings and similar artworks. During these periods, the development of the painting tube served as a greater milestone towards the developments that occurred in photography. The development led to the urge for advanced impressions created that were brought about by the development of the camera. Impressionism contributed to the need for creation of more expressive images thus leading to further developments in photography and other expressive arts (Sefton-Green 5). Over the years, the camera has dominated in the provision of almost perfect pictures. The development of the camera has considerably contributed to other advancements in photography with the development of motionless pictures technologies. These technologies have led to the development of movies and documentaries that are considered significant progressions in photography. Digital camera has proved a cut through in modern photography, given that it has considerably contributed to the further developments of cutting-edge technologies, involving production of images that appear perfect than images from earlier developments. Photo Restoration Software is considered a cutting-edge technology that offers the populace a chance to view the old photos in the most modern manner. It renews old photography thus leading to the betterment of the old memories. The software makes the photos look most recent after some time of decreasing quality of paper as well as color utilized in earlier photography. Japan has managed to develop a camera that offers 3D images that are real through improvement of camera versions, in other countries such as Europe and America. The camera is an invention by Fujifilm that does not utilize nerdy glasses in its operations. The pinhole was utilized in the development of negatives that contributed enormously to photography where the negatives have been utilized in

Supporting the Communications Decency Act of 1996, Section 230 Term Paper

Supporting the Communications Decency Act of 1996, Section 230 - Term Paper Example This means that online intermediaries that are charged with the responsibility of hosting or republishing of speech are offered protection against a range of laws that might otherwise be applied in holding them legally responsible for whatever other persons say or do. Additionally, the protected intermediaries not only include Internet Service Providers (ISPs), but also take into account a range of defined interactive computer service providers which include even the basic online service that publishes third-party contents. Therefore, the Communication Decency Act 1996 Section 230 defines a wider protection that has allowed innovation and free speech online to advance, despite some unique and very fundamental criminal and intellectual property-based claims as may be mentioned. In support and protection of this Section 230 of the Communication Decency Act of 1996, EFF has worked recommendably to ensure strong legal protections of websites, blogs, service providers and endeavors to fig ht down threats aimed at weakening such protections from intermediaries and end users. Examples of such cases by the EFF include; the Internet Archive and Hoffman of 2013, the Internet Archive and McKenna of 2012, Levitt and Yelp of 2012, eDrop-Off and Burke of 2012 e.t.c. These legal protections provided by the Communication Decency Act Section 230 are quite unique to the U.S law; Canada, European Nations, and Japan. Even though other countries too may be internet users, United State is termed as the most prominent online service user. This is in part due to the CDA 230 that makes United States a safe haven for websites that intended for the provision of a platform for controversial of political issues/speech and legal environments that is favorable to free expression. Inadequacies Despite its positive intent in protection of the Internet Service Providers, CDA 230 is faced a number of inadequacies that limit its full potential for provide the required protection for the Internet C ommunity. While free speech was certainly the principle of CDA 230 with strong roots in the Constitution, the fact that it so severely outweighed the right of free speech victims to obtain justice is one troubling issue. One of the criticisms of Section 230 is based on the congressional intent. Section 230 has been so broadly interpreted by the courts in an inconsistent manner with the Congress original intensions when the law was written, and the extent of immunity offered by the courts is in conflict with the language of statute that disassociate any incentive for Internet Service Providers to self-regulate the web content and leave out the plaintiffs without a effective remedy (Brandy J.G., 2004). This is an issue because frustration stems in to the fact that the language of Section 230 itself, as with a number of laws, provides different interpretations. Some lines within this section are dependent on an individual’s reading, and have the possibility of eventually opposin g the outcomes when analyzing several cases. For example section 230 (c) Protection for ‘good Samaritan’ blocking and screening of offensive material; (1) Treatment of publisher or speaker, and (2) Civil liability, parts A and B. in this

Agents and Representatives in Budgeting Process Research Proposal

Agents and Representatives in Budgeting Process - Research Proposal Example The role of agents in budgeting is of great significance and, hence, should not be overlooked. During the preparations of the annual budgets and reports from all the state organs, profit, and non-profit enterprises, all the stakeholders are represented via agents. The representing agents should be individuals with deep understanding of finance and knowledgeable in accounting. It is the participation of all the agents representing the relevant institutions in the budgetary process that is commonly referred to as departmental agency budgeting (Goodman and Clynch, 2004). This process entails four major stages, namely: i. Comprehensive Fiscal Policy Formulation Under this umbrella, the overarching institutional objectives are formulated and determined. It is these policies that regulates the decision making process regarding aggregate expenditure and revenue of the firm. ii. Preparation and Enactment of the Budget It is in this stage that the government decides on proportions of financia l allocation to be advanced to each agent, and also the government outlines the purpose for which the funds are allocated to a given agent. The guiding principles relating to these are set out clearly by the legislations enacted by the state. iii. Budgetary Execution This is the actual stage in budgeting. It involves carrying out the stipulated expenditure as developed in the budget plan. It is in this stage that contractual agreements are signed between the budgetary committee and the contractors (Goodman and Clynch, 2004). iv. Accounting, Auditing, and Reporting This being the final stage in budgeting, it is the post-ante process of preparing the accounting records regarding revenues and expenditures executed by the organization within a given fiscal period. These records must have been audited by both internal and hired external experts/auditors to ensure that they meet the international accounting and auditing standards. The final reports (audited reports) are then presented to the financers, government agencies, ministers, the public and the parliament. Objectives of Budgeting The following are the key objectives of budgeting: Sound Macro-Fiscal Result: This forms the backbone to aggregate fiscal policy objective in budgeting. To ensure fiscal sustainability, sound fiscal policies must be put in place to regulate financial operations and to ensure that organization short-term debts are paid when they fall due. This policy also acts as macro-stabilizer to the economy by regulating taxation policies during boom and recession. Appropriate Expenditure Prioritization: This policy advocates for effective allocation of resources to those projects that are deemed socially profitable. The corollary under this objective is to avoid misallocation of resources especially to least priority sectors of the economy, but instead to maximize on the social gains. Service Efficiency and Effectiveness: This implies that the state services delivery is made more efficient and e ffective in a manner that is socially justifiable and acceptable by all the stakeholders. 1. Budget Overview Taking an example of HIV/AIDS funding program, during the financial allocation process, all the departments involved must have their representative on board.

Please describe how you interprete the notion of underserved and at Essay

Please describe how you interprete the notion of underserved and at risk populations and communities. Please provide specific examples of how you have worked with underserved and at risk populations - Essay Example Although I did not have a background in teaching, I volunteered to teach French and Math to elementary school children living in the camp. I consider the refugee children living in the camp both underserved and at risk because they had little or no access to vital services and amenities including education and sanitation among others, and yet faced greater risk of suffering malnutrition and certain diseases than the general public. There were no books; just pencils, paper, chalk, and a blackboard. Access to education for these refugee children had a significantly impact their lives and gave them the hope of having many opportunities in life. Currently, I volunteer at Emergency Community Health and Outreach (ECHO) to increase awareness about health and safety issues to recent refugees who immigrated to Minnesota. In March 2013, I collaborated with the Hopkins Fire Department to develop and implement courses on fire safety for these recent immigrants. I consider the refugees that I attended to as being underserved and at risk considering that they had little access to education and other services and yet were more prone to suffering malnutrition, fire disasters, and diseases compared to the general public. Most of the participants in this program had no previous knowledge of fire safety and what to do in the event of a fire, which put this population in potential danger in the wake of a fire emergency. However, having language barrier was a major challenge for them as they were unable to communicate in English. Having interpreters present during the lessons significantly helped some of the refugees. However, there were ma ny participants who had to contend with learning without interpreters. Without interpreters, many of the participants faced a lot of difficulties trying to understand and grasp what taught. Regardless, we successfully educated the refugees. In conclusion, an underserved population is basically a group of

Do you agree the impossibility of measuring the size of ecological Essay

Do you agree the impossibility of measuring the size of ecological footprints accurately undermines the idea of ecological citizenship - Essay Example rol the rate of individual man’s exploitation of natural resources, but the question that arises in this context is: can the ecological footprint support and incorporate corporate citizenship or does it actually undermine it? This study examines whether and to what extent, the ecological footprint can contribute towards environmental sustainability and how far it promotes or undermines a spirit of ecological citizenship. The co-creator of the concept of ecological footprint is Mathis Wackermagel, who in an interview, pointed out that there must be some degree of relative parity in the use of Earth’s resources among individuals from different parts of the planet.1 The ecological footprint offers a measurable tool that can determine how much of land and water resources humans need in order to be able to produce the resources they use and to absorb the wastes they generate, and this has been pegged at a footprint of 4.5 acres per person. But in the United States, the average size of this footprint is much larger, i.e, about 24 acres, which suggests that the average American citizen uses up much more than his or her fair share of the resources of the Planet.2 An ecological footprint may be defined as a â€Å"measurement of the land area required to sustain a population of any size.†3 Wackernagel, the co-creator of the ecological footprint, has defined it as â€Å"the land (and water) area that would be required to support a defined human population and material standard indefinitely.†4 Every individual uses certain basic amenities such as food, electricity and other basic amenities in order to survive and these resources need to be derived within the constraints of nature by using raw natural resources. An ecological footprint thus seeks to determine the amount of both land and water resources that must be used by every individual in order to sustain a population of any size over a future continuous period, with such an assessment being made on the basis of the

Intermediate Accounting 2 answeres Essay Example | Topics and Well Written Essays - 500 words

Intermediate Accounting 2 answeres - Essay Example Additionally, the organization should deduce that the position will be examined by legitimate taxing authority with full concept and awareness of the significant when information when evaluating whether a tax position has met the more probable than not recognition threshold. Measurement process: this is the second process that calls for measurement of a tax position that meets a threshold of more likely than not recognition in order to determine the benefit that should be recognized in the statements of financial position of respective organization or enterprise. A tax position, that has 50% benefits, is realized upon final settlement. IFRS requires deferred tax liabilities and assets to be classified as noncurrent in the balance sheets while, on the other hand, U.S.GAAP allows noncurrent and current classification of liabilities and assets leading to a slight difference. IFRS does not give any specific guideline for the purposes of recognizing deferred tax liabilities that are associated with uncertain tax position while U.S.GAAP provides precise guidance for the recognition of the deferred tax liabilities. Other countries have a well-elaborated retirement systems that do not give rise to any suspicion. For example, a country like Australia, there is a government mandate for universal participation of workers in retirement plan (Unilever 2007). Netherlands have laws that require workers’ pension plans to be converted into lifetime annuities so as not to spend all their savings early. Unlike other countries, U.S’s contributions are of low rate to assure retirement adequacy for the majority of middle-class workers and some other workers withdrawing their sums before the retirement age. United states have the authorization of employers paying 6.2 percent of their salaries to social security that is time and again overlooked drawing much attention to the accounting pension than other foreign countries

Law and Society Article Example | Topics and Well Written Essays - 1000 words

Law and Society - Article Example Moreover, it is an offence to disclose proceedings relating to minors, or publishing the deliberations of the jury. 1 Several factors have made social media more influential than mainstream media, among them the worldwide reach, low cost associated with internet, and the ability or real time communication. One single tweet can go viral within seconds. â€Å"In days gone by, it was only the mainstream media that had the opportunity to bring information relating to a court case to such a large group of people that it could put a court case at risk. That is no longer the case†¦Ã¢â‚¬  the attorney general was recently quoted saying. However, social media poses a unique challenge. Currently, there exists a weak regulatory framework. The social media is currently regulated by the same laws as the mainstream media. Besides, it is very hard exert regulation over the social media. This is because of the worldwide nature of internet. A person can generally access the internet, or make a comment, from any part of the world. This means that discussions or conversations concerning criminal cases that once took place in gardens or clubs now have a global platform now. Consequently, it’s hard for any one country to exert jurisdiction over the internet. The attorney general has appreciated this fact. â€Å"Blogs and social media sites like Twitter and Facebook mean that individuals can now reach thousands of people with a single tweet or post. This is an exciting prospect, but it can pose certain challenges to the criminal justice system,† stated the attorney general, Dominic Grieve QC.2 Besides this, it is very easy to surf the internet anonymously. Tracing such people, therefore, is hard if not impossible. Therefore, regulating social media is a wide mandate, involving individual internet users and internet services providers. Another factor that makes social media unique is the fact that main players in the sector are laymen; teenagers, youths, adults and

Three Presidential Administrations Essay Example for Free

Three Presidential Administrations Essay I have chosen three presidential administrations that to my opinion had the greatest impact on the development of the American nation. These are the administrations of Theodore Roosevelt, Woodrow Wilson and Franklin D. Roosevelt. I am going to demonstrate that these administrations shaped America’s political, economic and financial model as well as laid the foundations of its modern foreign policy. I am going to consider the three administrations separately, and compare and contrast them in the conclusion of this paper. Theodore Roosevelt (1901-1909) Roosevelt’s presidency marked the beginning of the XX century for America with a completely new style of administration. As a steward of the people Roosevelt introduced a new idea of a president as a mouthpiece of the public good. At that he aimed to turn the government into an organizing power and arbiter of the national economic forces, including both large capitals and workers. Striving to provide fair competition in the national economy Roosevelt became known as a â€Å"trust buster† when he aggressively pursued the enforcement of the Sherman Act. On the other hand he declared the need for social reforms and social partnership that were necessary in order for capitalism to survive in America thusly laying grounds for modern American socioeconomic model. It appears that Roosevelt has not distinguished social and environmental issues that are viewed separately in our times. Although being a passionate hunter, he fostered major nature-oriented measures including significant increase of the national forests area and major irrigation projects. A link between social and environmental matters can be found in Pure Food and Drug Act that has been passed during Roosevelt’s presidency. Roosevelt was extremely concerned with public health believing that nature protection is a part of social policy. In the international arena Roosevelt made America both and active player and an arbiter for international disputes. He placed Panama into the range of American interests and increased the US influence in Central America by allowing construction of the Panama Canal under US control. As a mediator in the international disputes he intervened into the conflict between Venezuela and European nations with a proposition to settle the conflict in the International Court of Arbitration, and, most remarkably, mediated during the peace talks between Japan and Russia in 1905 that contributed greatly to America’s global prestige. It can thus be observed that Theodore Roosevelt’s presidency marked the beginnings for establishment of both US home policies in the social, economic and environmental fields and foreign policy as a global player and a global arbiter. Woodrow Wilson (1913-1921) Just like Roosevelt, Wilson believed that a president should first and foremost act as a representative of the people. And, just as Roosevelt, Wilson continued the course for establishment of partnership between large capital and the society. In order to normalize national finances he persuaded two major measures. Firstly he won the Congress support for Underwood Act that decreased overall tariff and eliminated tariff for such items as steel and wool, as well as established the Federal income tax as a unified basis for national taxation. Secondly he succeeded in passing the Federal Reserve Act providing the nation with the necessary supply of funds. Financial reforms were followed by social ones. In 1916 a new law prohibited child labor and limited the length of the working day to eight hours for some categories of workers. Yet some of Wilson’s measures in the social sphere are at least controversial. This includes his support to official segregation in the universities and state offices that has been finally eliminated only half a century later. Not less controversial was Wilson’s foreign policy. Having won his second elections as a â€Å"man who protected America from war† he still caused the Congress to declare America’s entry to the European conflict making WWI really global. Arms contract resulted in economic boost, while Wilson’s position during the subsequent peace talks was a major factor that produced interwar global order, including foundation of the League of Nations. Perhaps Wilson frankly strived to make WWI a war that would put an end to all wars and it is not the fault of his administration that the Versailles system collapsed in twenty years. Franklin D. Roosevelt (1933-1945) F.D. Roosevelt is literally a person to whom America owes its present influence and prosperity. He became a leader of a nation that experienced dramatic economic and social crisis and has been withdrawing to isolationism from the rest of the world. By the end of his presidency America was the mightiest economy of the leader of the western nations. In the sphere of home policy Roosevelt demonstrated how state interference can contribute to economic revival, while in foreign policy he managed to win wars before first shots were made. Roosevelt’s â€Å"New Deal† provided relief to the tens of millions of the unemployed by canalizing this potentially dangerous energy to the national projects like highways construction and working in the rural areas. Such new bodies as Federal Emergency Relief Administration, Civilian Conservation Corps, Public Works Administration and Agricultural Adjustment Administration were designed as state bodies that were to organize the unemployed to perform public works thusly providing them with jobs and salary. Roosevelt’s financial policy was more contradictory, including confiscation of privately owned gold and securing of economic growth by major loans that dramatically increased the national debts. Although the economy has been partially recovered, America was still too weak to play a decisive role in the global policy at the eve of the World War II. Roosevelt’s administration was extremely successfull in combining economy and foreign policy. The land-lease program advocated by Roosevelt both provided outstanding economic growth and allowed America to shape the course of the global war by economic and financial means. Whether Japan would attack Pearl-Harbor or not, America was already participating in the war as non-belligerent ally of Great Britain and USSR. Roosevelt championed in raking up the fire with the hands of the others, and in 1945 America was the only among Allied nations that has not suffered military devastation and whose economy allowed it to set the tone during peace conferences. Although Roosevelt died before the war was over, it was his effort that made America the only real winner in the World War II. Concluding the paper it can be observed that each of the three mentioned presidential administrations had to deal with similar problems and proposed similar solutions. In the home policy this included major economic and financial reforms that were to ensure the social development of America, while in the foreign policy this was a race for global leadership eventually won by the USA. Although Theodore Roosevelt demonstrated commitment to free economy and his homonym used state intervention to the economy, and although the views of America’s place in the world differed from Wilson to F.D. Roosevelt, their basic course was the same. It included establishment of socially oriented competitive economy and promotion of America to the position of the global leader and arbiter.

Framework For Understanding Organizational Ethics Commerce Essay

Framework For Understanding Organizational Ethics Commerce Essay Organizational ethics is one of the most important, yet perhaps one of the most overlooked and misunderstood concepts in corporate America and schools of business. Organizational ethics initiatives have not been effectively implemented by many corporations, and there is still much debate concerning the usefulness of such initiatives in preventing ethical and legal misconduct. Simultaneously, business schools are attempting to teach courses and/or integrate organizational ethics into their curricula without general agreement about what should be taught, or how it should be taught. Societal norms require that businesses assume responsibility and ensure that ethical standards are properly implemented on a daily basis. Such a requirement is not without controversy. Some business leaders believe that personal moral development and character are all that are needed for effective organizational ethics. These business leaders are supported by certain business educators who believe ethics initiatives should arise inherently from corporate culture and that hiring ethical employees will limit unethical behavior within the organization. A contrary position, and the one espoused here, is that effective organizational ethics can only be achieved by proactive leadership whereby employees from diverse backgrounds are provided a common understanding of what is defined as ethical behavior through formal training, thus creating an ethical organizational climate. In addition, changes are needed in the regulatory system, in the organizational ethics initiatives of business school s, and in societal approaches to the development and implementation of organizational ethics in corporate America. According to Richard L. Schmalensee, Dean of the MIT Sloan School of Management, the question is, How can we produce graduates who are more conscious of their potential . . . and their obligation as professionals to make a positive contribution to society? He stated that business schools should be held partly responsible for the cadre of managers more focused on short-term games to beat the market rather than building lasting value for shareholders and society (Schmalensee 2003). This introductory chapter provides an overview of the organizational ethical decision making process. It begins with a discussion of how ethical decisions are made and then offers a framework for understanding organizational ethics that is consistent with research, best practices, and regulatory developments.Using this framework, the chapter then discusses how ethical decisions are made in the context of an organization and poses some illustrative ethical issues that need to be addressed in organizational ethics. Defining Organizational Ethics Ethics has been termed the study and philosophy of human conduct, with an emphasis on the determination of right and wrong. For managers, ethics in the workplace refers to rules (standards, principles) governing the conduct of organization members. Most definitions of ethics relate rules to what is right or wrong in specific situations. For present purposes, and in simple terms, organizational ethics refers to generally accepted standards that guide behavior in business and other organizational contexts (LeClair, Ferrell, and Fraedrich 1998).1 One difference between an ordinary decision and an ethical one is that accepted rules may not apply and the decision maker must weigh values in a situation that he or she may not have faced before. Another difference is the amount of emphasis placed on a persons values when making an ethical decision. Whether a specific behavior is judged right or wrong, ethical or unethical, is often determined by the mass media, interest groups, the legal system, and individuals personal morals. While these groups are not necessarily right, their judgments influence societys acceptance or rejection of an organization and its activities. Consequently, values and judgments play a critical role in ethical decision making, and society may institutionalize them through legislation and social sanctions or approval. Individual vs. Organization Most people would agree that high ethical standards require both organizations and individuals to conform to sound moral principles. However, special factors must be considered when applying ethics to business organizations. First, to survive, businesses must obviously make a profit. Second, businesses must balance their desire for profits against the needs and desires of society. Maintaining this balance often requires compromises or tradeoffs. To address these unique aspects of organizational ethics, society has developed rules-both explicit (legal) and implicit-to guide owners, managers, and employees in their efforts to earn profits in ways that do not harm individuals or society as a whole. Addressing organizational ethics must acknowledge its existence in a complex system that includes many stakeholders that cooperate, provide resources, often demand changes to encourage or discourage certain ethical conduct, and frequently question the balancing of business and social interest s. Unfortunately, the ethical standards learned at home, in school, through religion, and in the community are not always adequate preparation for ethical pressures found in the workplace. Organizational practices and policies often create pressures, opportunities, and incentives that may sway employees to make unethical decisions. We have all seen news articles describing some decent, hard-working family person who engaged in illegal or unethical activities. The Wall Street Journal (Pullman 2003) reported that Betty Vinson, a midlevel accountant for WorldCom, Inc., was asked by her superiors to make false accounting entries. Ms. Vinson balked a number of times but then caved in to management and made illegal entries to bolster WorldComs profits. At the end of 18 months she had helped falsify at least $3.7 billion in profits. When an employees livelihood is on the line, it is difficult to say no to a powerful boss. At the time this chapter was written, Ms. Vinson was awaiting sentencing on conspiracy and securities fraud and preparing her 12 year old daughter for the possibility that she will be incarcerated. Importance of Understanding Organization Ethics Understanding organizational ethics is important in developing ethical leadership. An individuals personal values and moral philosophies are but one factor in decision-making processes involving potential legal and ethical problems. True, moral rules can be related to a variety of situations in life, and some people do not distinguish everyday ethical issues from those that occur on the job. Of concern, however, is the application of rules in a work environment. Just being a good person and, in your own view, having sound personal ethics may not be sufficient to handle the ethical issues that arise in the workplace. It is important to recognize the relationship between legal and ethical decisions. While abstract virtues such as honesty, fairness, and openness are often assumed to be self-evident and accepted by all employees, a high level of personal, moral development may not prevent an individual from violating the law in an organizational context, where even experienced lawyers debate the exact meaning of the law. Some organizational ethics perspectives assume that ethics training is for people who have unacceptable personal moral development, but that is not necessarily the case. Because organizations are comprised of diverse individuals whose personal values should be respected, agreement regarding workplace ethics is as vital as other managerial decisions. For example, would an organization expect to achieve its strategic mission witho ut communicating the mission to employees? Would a firm expect to implement a customer relationship management system without educating every employee on his or her role in the system? Workplace ethics needs to be treated similarly-with clear expectations as to what comprises legal and ethical conduct. Employees with only limited work experience sometimes find themselves making decisions about product quality, advertising, pricing, hiring practices, and pollution control. The values that they bring to the organization may not provide specific guidelines for these complex decisions, especially when the realities of work objectives, group decision making, and legal issues come into play. Many ethics decisions are close calls.Years of experience in a particular industry may be required to know what is acceptable, and what is not acceptable. Even experienced managers need formal training about workplace ethics to help identify legal and ethical issues. Changing regulatory requirements and ethical concerns, such as workplace privacy issues, make the ethical decision-making process very dynamic. With the establishment of values and training, a manager will be in a better position to assist employees and provide ethical leadership. Understanding Ethical Decision Making It is helpful to consider the question of why and how people make ethical decisions. Typically it is assumed that people make difficult decisions within an organization in the same way they resolve difficult issues in their personal lives. Within the context of organizations, however, few managers or employees have the freedom to decide ethical issues independently of workplace pressures. Philosophers, social scientists, and various academics have attempted to explain the ethical decision-making process in organizations by examining pressures such as the influence of coworkers and organizational culture, and individual-level factors such as personal moral philosophy. Figure 1.1 presents a model of decision making. This model synthesizes current knowledge of ethical decision making in the workplace within a framework that has strong support in the literature (e.g., Ferrell and Gresham 1985; Ferrell, Gresham, and Fraedrich 1989; Hunt and Vitell 1986; Jones 1991; Trevino 1986). The model shows that the perceived intensity of ethical and legal issues, individual factors (e.g., moral development and personal moral philosophy), and organizational factors (e.g., organizational culture and coworkers) collectively influence whether a person will make an unethical decision at work. While it is impossible to describe precisely how or why an individual or work group might make such a decision, it is possible to generalize about average or typical behavior patterns within organizations. Each of the models components is briefly described below; note that the model is practical because it describes the elements of the decision-making process over which organiza tions have some control. ________________________________________________________________________ Figure 1.1 Framework for Understanding Ethical Decision Making in the Workplace Individual Personal moral factors philosophy Stage of moral development factors Ethical issue intensity Organizational factors Organizational culture Coworkers and superiors Opportunity Ethical/Unethical, Decision ________________________________________________________________________ Ethical Issue Intensity One of the first factors to influence the decision-making process is how important or relevant a decision maker perceives an issue to be, that is, the intensity of the issue (Jones 1991). The intensity of a particular issue is likely to vary over time and among individuals and is influenced by the values, beliefs, needs, and perceptions of the decision maker; the special characteristics of the situation; and the personal pressures weighing on the decision. All of the factors explored in this chapter, including personal moral development and philosophy, organizational culture, and coworkers, determine why different people perceive issues with varying intensity (Robin, Reidenbach, and Forrest 1996). Unless individuals in an organization share some common concerns about specific ethical issues, the stage is set for conflict. Ethical issue intensity reflects the sensitivity of the individual, work group, or organization, and triggers the ethical decision-making process. Management can influence ethical issue intensity through rewards and punishments, codes of conduct, and organizational values. In other words, managers can affect the perceived importance of ethical issues through positive and negative incentives (Robin, Reidenbach, and Forrest 1996). If management fails to identify and educate employees about problem areas, these issues may not reach the critical awareness level of some employees. New employees who lack experience in a particular industry, for example, may have trouble identifying both ethical and legal issues. Employees therefore need to be trained as to how the organization wants specific ethical issues handled. Identifying ethical issues that employees might encounter is a significant step in developing employees ability to make decisions that enhance organizational ethics. New federal regulations that hold both organizations and their employees responsible for misconduct require organizations to assess areas of ethical and legal risk. Based on both the 2002 Sarbanes-Oxley Act and the United States Sentencing Commission guidelines, there are strong directives to encourage ethical leadership. If ethical leadership fails, especially in corporate governance, there are significant penalties. When organizations communicate to employees that certain issues are important, the intensity of the issues is elevated. The more employees appreciate the importance of an issue, the less likely they are to engage in questionable behavior associated with the issue. Therefore, ethical issue intensity should be considered a key factor in the decision-making process because there are many opportunities for an organization to influence and educate employees on the importance of high risk issues. Under the Sarbanes-Oxley Act, boards of directors are required to provide oversight for all auditing activities and are responsible for developing ethical leadership. In addition, court decisions related to the Federal Sentencing Guidelines for Organizations hold board members responsible for the ethical and legal compliance programs of the firms they oversee. New rules and regulations associated with Sarbanes-Oxley require that boards include members who are knowledgeable and qualified to oversee accounting and other types of audits to ensure that these reports are accurate and include all information material to ethics issues. A boards financial audit committee is required to implement codes of ethics for top financial officers. Many of the codes relate to corporate governance, such as compensation, stock options, and conflicts of interest. Individual Factors One of the greatest challenges facing the study of organizational ethics involves the role of individuals and their values. Although most of us would like to place the primary responsibility for decisions with individuals, years of research point to the primacy of organizational factors in determining ethics at work (e.g., Ferrell and Gresham 1985). However, individual factors are obviously important in the evaluation and resolution of ethical issues. Two significant factors in workplace integrity are an individuals personal moral philosophy and stage of moral development. Personal Moral Philosophy Ethical conflict occurs when people encounter situations that they cannot easily control or resolve. In such situations, people tend to base their decisions on their own principles of right or wrong and act accordingly in their daily lives. Moral philosophies-the principles or rules that individuals use to decide what is right or wrong-are often cited to justify decisions or explain behavior. People learn these principles and rules through socialization by family members, social groups, religion, and formal education. There is no universal agreement on the correct moral philosophy to use in resolving ethical and legal issues in the workplace. Moreover, research suggests that employees may apply different moral philosophies in different decision situations (Fraedrich and Ferrell 1992). And, depending on the situation, people may even change their value structure or moral philosophy when making decisions. Individuals make decisions under pressure and may later feel their decisions were less than acceptable, but they may not be able to change the consequences of their decisions. Stage of Moral Development One reason people may change their moral philosophy has been proposed by Lawrence Kohlberg, who suggested that people progress through stages in their development of moral reasoning. Kohlberg contended that different people make different decisions when confronted with similar ethical situations because they are at different stages of what he termed cognitive moral development (Kohlberg 1969). He believed that people progress through the following three stages: The pre-conventional stage of moral development, in which individuals focus on their own needs and desires. The conventional stage of moral development, in which individuals focus on group-centered values and conforming to expectations. The principled stage of moral development, in which individuals are concerned with upholding the basic rights, values, and rules of society. Obviously there is some overlap among these stages, such that cognitive moral development should probably be viewed as more of a continuum than a series of discrete stages. Although Kohlberg did not specifically apply his theory of cognitive moral development to organizations, its application helps in explaining how employees may reason when confronted with an ethical dilemma. Kohlbergs theory suggests that people may change their moral beliefs and behavior as they gain education and experience in resolving conflicts, which in turn accelerates their moral development. A question that arises is whether moral philosophy and moral development can predict ethical behavior in businesses and other organizations. Fraedrich and Ferrell (1992) found that only 15 percent of a sample of businesspersons maintained the same moral philosophy across both work and nonwork ethical decision-making situations. One explanation may be that cognitive moral development issues that relate to a persons nonwork (e.g., home, family) experiences are not the most significant factors in resolving ethical issues within an organization. The ethics and values of an individuals immediate work group, rather than his or her moral development, may be the most important consideration in determining ethical conduct in organizations. Nevertheless, most experts agree that a persons stage of moral development and personal moral philosophy play a role in how values and actions are shaped in the workplace. This may be especially true for top managers, who usually set the formal values of an organization. However, the informal use of these values and expectations plays a major role in the daily decisions that employees make. Many of these informal rules comprise the organizations ethical climate in the context of its corporate culture. Former Tyco International CEO Dennis Kozlowski set the leadership tone at his company and stood trial for allegedly taking $600 million in unauthorized bonuses, loans, stock sales, and other payments from the company. In his trial, the court wanted to know what the board of directors was doing while Kozlowski furnished his luxury Manhattan duplex with millions of dollars in rugs, china, and bookcases, and spent $1 million for his wifes birthday party-all billed to the company. Kozlowskis personal ethics were on trial, but his ethical leadership influenced everyone in the organization (McCoy 2003). Organizational Factors Although individuals must make ethical and legal decisions at work, it is also true that they often make these decisions in the context of committees and group meetings, and through discussions with colleagues. Decisions in the workplace are guided by an organizations culture and the influence of others-coworkers, supervisors, and subordinates. Organizational Culture Organizations, like societies, have cultures that include a shared set of values, beliefs, goals, norms, and ways to solve problems. As time passes, an organization comes to be seen as a living organism, with a mind and will of its own. Although most organizational cultures reinforce ethics, some organizations, like Tyco, create a culture that supports unethical decisions. If a company derives most of its profits from unethical or illegal activities, individuals who join this organization will have a difficult time surviving unless they too participate in these activities. For example, even though Enron had a code of ethics and was a member of the Better Business Bureau, the company was devastated by unethical activities and corporate scandal. According to Lynn Brewer, former Enron executive and author of House of Cards: Confessions of an Enron Executive, many Enron managers and employees knew the company was involved in illegal and unethical activities. Many executives and board members at Enron did not understand how organizational ethical decisions are made and how to develop an ethical corporate climate. They did not realize that top executives and boards of directors must provide ethical leadership and a system to resolve ethical issues. In the case of Enron, managers eventually paid for these ethical lapses through fines and imprisonment. The ethical climate of an organization is a significant element of organizational culture. Whereas an organizations overall culture establishes ideals that guide a wide range of member behaviors, the ethical climate focuses specifically on issues of right and wrong. The ethical climate of an organization is its character or conscience. Codes of conduct and ethics policies, top managements actions on ethical issues, the values and moral development and personal moral philosophies of coworkers, and the opportunity for misconduct all contribute to an organizations ethical climate. In fact, the ethical climate actually determines whether certain issues and decisions are perceived as having an ethical component. Organizations can manage their culture and ethical climate by trying to hire employees whose values match their own. Some organizations even measure potential employees values during the hiring process and strive to hire individuals who fit within the ethical climate rather than those whose beliefs and values differ significantly. As previously mentioned, some business leaders believe that hiring or promoting ethical managers will automatically produce an ethical organizational climate. However, individuals may have limited opportunity to apply their own personal ethics to management systems and decision making that occurs in the organization. Ethical leadership requires understanding best practices for organizational ethical compliance and a commitment to build an ethical climate. Over time, an organizations failure to monitor or manage its culture may foster questionable behavior. Sometimes entire industries develop a culture of preferential treatment and self- centered greed. The once conservative mutual fund industry found itself in a major scandal in 2003 related to allowing large customers to engage in short-term and after-hours trading, in violation of their own organizations rules. The mutual fund organizations gave hedge fund customers the right to make frequent trades in and out of funds, a practice not accorded ordinary investors. Firms such as Janus, Alliance Capital, and Pilgrim violated their own rules and now have legal problems. Another example of an unethical industry culture is reflected in New York Attorney General Eliot Spitzers settlement in which 10 major Wall Street firms were collectively fined a total of $1.4 billion because their investment bankers had exerted undue influence on securities research to enhance relationships with their investment banking customers (Anonymous 2004). Small investors were the victims of these unethical and illegal cultures of preferential relationships with certain customers. The Influence of Coworkers and Supervisors Just as employees look for certain types of employers, they are also particular about the people with whom they work. Managers and coworkers within an organization help people deal with unfamiliar tasks and provide advice and information in both formal and informal contexts on a daily basis. A manager may, for example, provide direction regarding certain workplace activities to be performed. Coworkers offer help in the form of discussions over lunch or when a supervisor is absent. In fact, one often hears new or younger employees discussing some fear about approaching the boss on a tough ethical issue. Thus, the role of informal culture cannot be underestimated. Numerous studies (e.g., Ferrell and Grisham 1985) confirm that coworkers and supervisors have more impact on an employees daily decisions than any other factor. In a work group environment, employees may be subject to the phenomenon of groupthink, where they go along with group decisions even when those decisions run counter to their own values. They may take refuge in the notion of safety in numbers, when everyone else appears to back a particular decision. Indeed, coworker peers can even change a persons original value system. This value change, whether temporary or permanent, is likely to be greater when a coworker is a supervisor, especially if the decision-maker is new to the organization. Employees may also resolve workplace issues by unquestionably following the directives of a supervisor. In a company that emphasizes respect for authority, an employee may feel obligated to carry out the orders of a superior even if those orders conflict with the employees values of right and wrong. Later, if a decision is judged to have been wrong, the employee is likely to say, I was only carrying out orders, or My boss told me to do it this way. Supervisors can also have a negative effect on conduct by setting a bad example or failing to supervise subordinates. ClearOne Communications Inc. relieved its CEO and CFO of their respective responsibilities after they were named as defendants in a complaint from the Securities and Exchange Commission (Wetzel 2003). A civil complaint alleged that they directed sales personnel to push extra products to customers beyond their orders to inflate sales and earnings. Eliminating such unethical managers within an organization can help improve its overall ethical conduct. In this case, it was alleged that the CEO and CFO not only directed unethical actions but also contributed to an unethical corporate climate. Finally, it should be mentioned in passing that individuals also learn ethical or unethical conduct from close colleagues and others with whom they interact regularly. Consequently, a decision maker who associates with others who behave unethically will be more likely to behave unethically as well. Opportunity Together, organizational culture and the influence of coworkers may foster conditions that limit or permit misconduct. When these conditions provide rewards for financial gain, recognition, promotion, or simply the good feeling from a job well done, the opportunity for unethical conduct may be encouraged or discouraged. For example, a company policy that does not provide for punishment of employees who violate a rule (e.g., not to accept large gifts from clients) provides an opportunity for unethical behavior. Bellizzi and Hasty (2003) found there is a general tendency to discipline top sales performers more leniently than poor sales performers for engaging in identical forms of unethical selling behavior. Neither a company policy stating that the behavior in question was unacceptable nor a repeated pattern of unethical behavior offset the general tendency to treat top sales performers more leniently than poor sales performers. A superior sales performance record appears to induce more lenient forms of discipline, despite the presence of other factors and managerial actions that are specifically instituted to produce more equal forms of discipline. Based on their research, Bellizzi and Hasty concluded that an opportunity exists for top sales performers to be more unethical than poor sales performers. Opportunity usually relates to employees immediate work situation-where they work, with whom they work, and the nature of the work. The specific work situation includes the motivational carrots and sticks that supervisors can use to influence employee behavior. Organizations can improve the likelihood of compliance with ethics policies by eliminating opportunities to engage in misconduct through the establishment of formal codes and rules that are adequately enforced. However, in the sales person example, it is possible that the codes and rules were not adequately implemented. It is important to note that opportunities for ethical misconduct cannot be eliminated without aggressive enforcement of codes and rules. One important conclusion that should be drawn from the framework presented here is that ethical decision making within an organization does not depend solely on individuals personal values and moral philosophies. Employees do not operate in a vacuum, and their decisions are strongly affected by the culture and ethical climate of the organization in which they work, pressures to perform, examples set by their supervisors and peers, and opportunities created by the presence or absence of ethics-related policies. Organizations take on an ethical climate of their own and have a significant influence on ethics among employees and within their industry and community. Ethical Issues This section briefly describes three highly visible ethical issues facing corporate America. The issues are presented to provide concrete examples of the types of misconduct that should be identified and prevented through organizational ethics programs and ethical leadership. An ethical decision is a problem situation requiring an organization or individual to choose among several actions that must be evaluated as right or wrong, ethical or unethical. Ethical issues are presented that have been associated with the major ethical scandals of the early 21st century.2 Conflict of Interest A conflict of interest exists when individuals must choose whether to advance their own interests, the interests of their organization, or the interests of some other group or individual. An illustrative alleged conflict of interest is when Citigroup made a $1 million donation to the 92nd Street YMCA nursery school as an alleged quid pro quo so that financial analyst Jack Grubmans children could attend the exclusive nursery. Grubman, an analyst for Salomon Smith Barney, supposedly upgraded his rating for ATT stock after Sanford Weill, CEO of Citigroup, the parent company of Salomon Smith Barney, agreed to use his influence with the nursery to gain admission for Grubmans children. Although Grubman denied elevating his rating for ATT to gain his childrens admission, they were in fact enrolled (Nelson and Cohen 2003). To avoid conflicts of interest, employees must be able to separate their private interests from their business dealings. Likewise, organizations must avoid conflicts of interest when providing goods and services. Arthur Andersen served as the outside auditor for Waste Management, Inc. while simultaneously providing consulting services to the firm. This led the Sec

Comparing and Contrasting Fruits and Junk Food Essay -- comparison com

Comparing and Contrasting Fruits and Junk Food To many people, especially children, the word snack implies thoughts of chocolate and sugar; however, in the early twentieth century, people relied on fruits to fulfill their desire for a between-meal snack. It was even a privilege to some children to receive an apple or a banana from their parents as an after-school snack. Unfortunately, children today prefer junk foods like candy bars. However, popular preference is not always the best way to go. Fruits, such as apples and grapes, are better snacks than candy bars because they are healthier, better tasting, and more satisfying. Fruits are much healthier than candy bars. First of all, fruits have fewer calories and less fat than any candy bar. For example, a medium size apple has eig...

Windows Me :: essays research papers

An Original Equipment Manufacturer (OEM) version of Windows ME is a special release product made available for computer Manufacturers. OEMs can customize these versions of Windows ME specifically for their hardware and software. The Setup procedures and requirements outlined in this document may be different if you have an OEM version of Windows ME. For more information, read the documentation that came with your computer or contact your computer manufacturer. ========================================= IF WINDOWS ME DOES NOT START IN SAFE MODE ========================================= Any of the following conditions can cause Windows ME not to start in Safe Mode: - Your computer is infected with a virus. Run up-to-date anti- virus software to check for a virus and clean your computer if necessary. - Your computer's CMOS settings are not correct. Check your computer's CMOS settings to make sure they are correct. Note that you may need to contact the computer manufacturer to verify these settings. - There is a hardware failure. Note that you may need to contact the computer manufacturer for more information about your hardware. - There is an error on your computer's hard disk. See "Using ScanDisk to check your hard disk." - There is an error in the Windows registry. See "Using the Windows Registry Checker." Using ScanDisk to Check Your Hard Disk -------------------------------------- If you suspect there may be file corruption or other problems with your hard disk(s), run ScanDisk to check for and repair errors. To check all your hard disks for errors: 1. At the command prompt, type: scandisk /all 2. Press ENTER. To perform a full surface scan of your hard disk(s) for maximum protection against data loss: 1. At the command prompt, type: scandisk /all /surface 2. Press ENTER. Using Windows Registry Checker ------------------------------ If you are still unable to start Windows ME in Safe Mode, run the Windows Registry Checker (Scanreg.exe) tool, as there may be a problem with the system registry. To start the Windows Registry Checker: 1. At the command prompt, type: scanreg /restore 2. Press ENTER. Scanreg may not be available if Windows ME has not been successfully installed on your computer. ========================================================= IF SETUP STOPS AND WINDOWS ME WILL NOT START IN SAFE MODE ========================================================= The following section explains what you can do to recover from a failed Windows Setup. For more information about other Setup problems, see the Setup.txt file in the Win9X folder of your Windows ME CD. If you encounter any of these error messages while running Setup: - Invalid system disk - Incorrect MS-DOS version - Missing or corrupted Command.com it is likely that your computer's startup drive needs updated

Analysis of Macbeths Soliloquy :: Papers

Analysis of Macbeth's Soliloquy I have chosen one of Macbeths soliloquys from Act 1 Scene 7. This scene follows Lady Macbeth welcoming Duncan into the castle to have a banquet to celebrate the sucess of the battle earlier that day. Macbeth has left the banquet to ponder the idea of murdering King Duncan. Macbeths first lines suggest â€Å"If it ‘twere done when ‘tis done, then ‘twere well it were done quickly† In these first lines there are many elisions making it very quickly spoken, Macbeth cannot bear to stay on the subject of murder for very long. Here Macbeth is saying, if only his troubles would end with Duncan’s murder, then he would go ahead and do the murder, quickly. He just wants to get it over and done with. The use of 'it' shows Macbeth using neutral, non-specific language to disasociate himself as far as possible from the murder. Macbeth fears the consequences of the murder and implies that he would go ahead with the plan for the murder, if he were sure that this would be the â€Å"be-all and the end-all, here† . Macbeth goes onto visualise himself as a fisherman we see this in the lines: 'But here upon this bank of and shoal time' He is 'netting' the consequences as he stands on the shoal of time, perhaps in an unspoken sea of eternity. This is a very powerful image. He then suggests that he would risk being damned to become king: 'We'd jump the life to come' There is a sort of recklessness and instability in the word 'jump', as if to jump off a cliff. 'Life' is a vague euphemism, for hell, Macbeth uses these a lot to avoid associating himself with the act of murder and its spiritual consequnces. The 'we' in this line could be seen the royal 'we' which would show he is already beginning to think of himself as king. Macbeth also fears the consequences of killing Duncan in this world: 'We still have judgement met here'

HRM practice in small-medium enterprises (SMEs) Essay

Introduction The article analyzes the way of HRM practice in small-medium enterprises(SMEs) and the reason why it is important element for SMEs. Over the past years, small-medium enterprises play an increasingly significant role in European economy. It is mainly because European countries including UK have large amount of SMEs but with small scale of big enterprises. However, HRM, as an important part of a company, is utilized in tremendous different ways between large and SMEs firms. SMEs are reluctant to use HRM when considering high cost and time. This situation brings a lot of issues. Unfortunately, very few of the research for HRM in SMEs have been published till now(Domingo Ribeiro Soriano,et all,2011) .For example, according to the US academic journals from 1988 to 1998, more than 207 papers had been written about HR recruiting ,etc. However, just 7 of the articles mentioned about SMEs in Journal of Applied Psychology, Academic of Management Review and Personnel Psychology;. For these reas ons,it is important to investigate the study of HRM in SMEs. Negative and positive arguments about HRM practice in SMEs Large amount of Debates about the efficiency of HRM in SMEs are illustrated in the earlier studies. Small business see few advantages of HRM when comparing to the large firms(Akroyd1995,adapted by Cassell.C et all,2002 ).Especially in the training ,Storey and Westhead described that the employees in the SMEs have few chances to get involved in structured training. (1997,adapted by Cassell.C et all, 2002) .After conducting several cases, Holiday also mentioned that training is not utilized well in SMEs(1995,adapted by Cassell.C et all, 2002). Cassell.C, et all(2002)did both interviews and telephone survey to a number of SMEs, and conclude that HRM practices especially selection and training process are transferring to other department in informal ways. They also found that 53% of SMEs that they investigated in recruited their employees via relatives or friend’s recommendation. It means HRM is not very formal in SMEs. In another word, HRM in SMEs are full of different issues. Bu t according to the following  study HRM indeed bring some benefit to companies. In1995 Leicestershire, and Storey (adapted by Cassell.C et all, 2002)did a study which comparing the difference between traditional HRM and new practices among the large and small companies. The result of 15 cases implied that although the initiative of every employee in large companies has more opportunities to be enabled, it is more sustainable process in small-medium firms. In my opinion, SMEs might be developing better when they employ formal HRM practices. For example, during the study of HRM of SMEs,Williamson, Cable, &Aldrich, (2002,adapted by Patel, C. P, et all, 2010) found that that SMEs can be more competitive and legitimated with formal HRM activities since it helps firms attract more high quality employees. HRM can also create harmonious group culture, highlighting the relationship between employers and companies. (Cameron & Quinn, 1999,adapted by PATEL, C.2010). Data analyze In order to explore whether it is beneficial for companies when they use formal HRM practices, I conclude the research which was done by PATEL, C. P et all(2010).They did a research to discover the relationship between HRM and company productivity. In this study, high group culture means that a strong team works and effective working environment, which is usually created by strong HRM.) That it surveyed 145 firms and 6 industries including different size of firms. The correlation can be described by the following charts.Chart1 suggests: under high group culture, companies increase the use of HRM when market competition increase; Product market competition (chart 1,adapted by PATEL,C.P,andS. CARDON,S.M ) HRM intensity (chart 2, adapted by PATEL, C. P,and S. CARDON,S.M ) Under high group culture, Chart2 indicated that HRM intensity can enhance the labor productivity To sum up, when the market is in the growing competition, HRM can boost the labor productivity. It also implied that the firms should keep the high group culture environment in order to keep the effectiveness of HRM. High group culture is from strong HRM practices. In my opinion from the data analyze, when HRM is utilized in SMEs in formal ways ,it might bring significant benefit to company. As Walsh and  Whites (1981) point out same idea as well. They suggest that same regulation of HRM should be utilized among those companies but small scale in SMEs. Author opinion As far as my consideration, HRM is a very important part for SMEs. The reason can be explained by following aspects. Firstly, Many SMEs firms in UK have informal HRM activities rather than totally absence (Culley et all, 1998, adapted by Cassell.C, et all, 2002).However, the way SMEs conduct these kind of practice reduce its’ actual benefit. For example, if recruiting and training procedure are not completed by the HR, other department need to expense time and cost to implement those processes. Consequently, it divides the cost of HR department into other team. In fact, it increases the cost of companies in long term prospective. Therefore, SMEs may increase benefit if they employ formal HRM practices from long prospective. Secondly,According to the charts (1&2), HRM has vital influence on labor productivity when fierce competition appears. On one hand, HRM is important element when company goes through high level of competitive market. SMEs must employ HRM if they want to survive in long term .On the other hand, strong group culture which is built by HR department can reinforce HRM to effect labor productivity (PATEL, C. P,and S. CARDON,S.M,2010).As a consequence , HRM should be develop in correct way so that the company can built adequate group culture, thereby enhance the labor productivity especially in competitive market. Thirdly, it is important to look at the economy situation in UK. UK holds a large amount of SMEs with small scale of large company. It suggests that economic contribution of SMEs play important role in the country. From general perspective, when well-establishing and formal HRM is employed by SMEs, it will have big effect on the GDP of UK. As Cassell.C, Nadin.S, Gray.M, Clegg.C concluded in their research in 2002, HRM indeed exist in small business and small multiples. Although the structure of both firms is informal, human resource management brought obvious effective effort to the firm. From this study, we can imply that SMEs will grow stronger if they utilize more formal HRM in long term. Consequently, high level of HRM practice improves the effectiveness of companies. Conclusion My study suggest that HRM practices play very important roles in SMEs not only because it can create group culture and enhance the effectiveness of the group development, but also can protect firms from fierce competition. Moreover, HRM can increase the benefit of companies in long terms. But there is also some problem of HRM practices. Due to a lack of experience and information, majority of SMEs have no energy to take formal HRM. Whether this situation can be solved still need further study in UK. It depends on the companies themselves. Although I argued that SMEs should emphasize HRM practices in long term development, a lot of SMEs pursue short-time benefit and they may not consider HRM benefit. The research about how do the companies increase the use of formal HRM but not reduce the short-term benefit is needed to be discovering in the future. Hence, the different situations decide whether small-medium companies employ formal HRM. Reference Cassell.C, Nadin.S, Gray.M,Clegg.C,(2002):Exploring human resource management practices in small and medium sized enterprises, Personnel Review,Vol.31 No.6,pp:671-692 Domingo Ribeiro Soriano*and Ma. à ngeles Montoro†Sà ¡nchez,(2011)â€Å"Introduction: Contributions of Human Resource Management to the Challenges faced by Small† and Medium†Sized Enterprises in the Global Environment†, Canadian Journal of Administrative Sciences, Vol.28: P119–121 PATEL, C. P,and S. CARDON,S.M,2010, â€Å"Adopting HRM Practices And Their Effectiveness In Small Firms Facing Product Market Competition†, Human Resource Management, March–April 2010, Vol. 49, No. 2, Pp. 265– 290

Peloponnesian War (Research Pap.)

DESTINED FOR WAR Jarod Bleibdrey, M. S. C. J January 20, 2013 As humans have evolved into vast, complex civilizations, a growing trend became notable to mankind, which was corruption. Speculating that Herodotus was the first true historian, and Thucydides was the second, then the Peloponnesian War would be the first form of government corruption in which war became inevitable. At this point, the war varies in perception of the two great alliances, and why the war was even fought.This essay will demonstrate how the Peloponnesian War stood as a great example of how superpowers become thrust into battle with one another, based upon corruption, vast difference in lifestyles, and the urging from smaller entities. Focus will be on how both Athens and Sparta’s political, social and diplomatic systems forced them into battle, but the battles themselves are of little concern in this essay. It was the â€Å"behind the scenes† events that can best explain and summarize the war.Wit h the focus laying upon the causes of the war, it becomes important to remember that, what began as a great alliance, turned into the devastation of Greece and allowed the conquest of Philip of Macedonia to commence. Let us begin with the culture of Athens and Sparta, in an attempt to explain the vast contrast within the two city-states. The Spartans were obsessed with their military superiority, while the Athenians were interested in comfort and culture. Granted, the Athenian Navy was the strongest maritime force of the age, but more on this when we get to corruption.The culture of Athens and Sparta was different to their core; everything from political to daily living conflicted, causing them to become competitive and distrustful of each other. The Spartan government was a very complex structure, which consisted of a dual monarchy, a warrior assembly (apella), a council of elders (gerousia) and the ephors. Herodotus claims that the two royal families of Sparta, which consisted of the Agiadai and Eurypontidai families, shared a common ancestry and could trace their lineage back to Herakles himself.Thus making the royal families by blood lines, which would be unable to be displaced, as opposed to that of military power, which could be overthrown. The kings were limited in their power as they only held command of the military. They had no influence in the laws which were left to the apella, gerousia and ephors. The apella was composed of every Spartan warrior who had reached the age of thirty. The apella’s primary functions included electing members for the gerousia, and the ephors. The apella held the ultimate power on matters of legislation and policy.The manner in which they voted was through a process of acclamation. Above the apella was the gerousia, which consisted of the two kings and twenty-eight members of Spartan warriors who had reached the age of sixty. The members elected into the gerousia served a life term, and could only be removed by the ephors. The true nature of the gerousia is unknown, but Herodotus wrote the gerousia could serve as a court to hear capital cases. The last political body of the Spartans and possibly the most important is that of the ephors. The five ephors were freely elected each year and attended much of the daily business of Sparta.Each month the kings and the ephors would exchange oaths, to which each pledged to uphold the position of the other. The ephors were the true controlling body of the Spartans, and thus resembled an oligarchy rule. It was this oligarchic rule of the ephors which insisted on the agoge, and placed Sparta into a militaristic focused city-state. The government in Athens followed a very different course than Sparta. Athenian citizens had the duty to vote or hold office. During the 6th century B. C. , Athens instituted a unique form of government in which the citizens had a direct say in the election of leaders.This early form of democracy was lead by Cleisthenes who creat ed the Assembly, which comprised every citizen of Athens, and the Council of Five Hundred. This Council was comprised of fifty representatives from each of the Ten Tribes of Athens. This ensured each tribe had an equal say in the creation of laws and election of leaders. To ensure equality, the law was set that each member of the fifty from one of the ten tribes must not be related, nor hold the same occupation as any other member†¦to ensure there was no nepotism or common vestment.The Council of five hundred represented the legislative body of Athens. The executive power was placed within the Strategus, in which 10 generals were elected into office for one year terms, of these 10 strategi, one was elected as leader of the group and served as commander in chief. The judicial power of Athens was placed with the Areopagus, or the Supreme Court. This body was made up, primarily, of wealthy land owners who had been elected as archons (judges) in the past. This legislative, executiv e and judicial branched government is reminiscing to all modern day democracies.The major deviation from modern times being that Athens was a direct democracy, in which the citizens had to be present to vote. Each branch of the government was capable of vetoing one another, thus establishing a check and balance system. It was also customary to expel from the country, any speaker who became too powerful, in a process called ostracism. Every year the Council voted and one member would be ostracized (banished) for a period of ten years. Athens would vote by tossing colored rocks into a giant pot.This would be a very time consuming process as each topic would have orators speak on its behalf, and upon conclusion of the debate the voting would begin. The rocks were either white or black, where white stood for approve and black represented a denial. When choosing a person to ostracize, broken shards of pottery called ostrakon would be used with the intended person of exile name, etched on to the shard. After all votes were made, the numbers of each were tallied and the victor/ostracized proclaimed. This would take a long time and thus the Athenians prided themselves upon their dedication and attention to detail.This could have lead modern historians to view the Spartans as impulsive, and the Athenians as cautious. This has been a major misconception, as evident by the speech given by King Archidamus of Sparta, in which the Spartan King asked the council to exercise reason and caution before declaring war upon Athens. In turn, Pericles himself urged the Athenians to war against a dominant land army. Another difference between the two great city-states was their daily living and how it affected the trade in the two cities.The Athenian economy was heavily dependent upon foreign trade and because of their location on the Aegean Sea, maritime became life, and the sea meant life and livelihood. While trade was a necessity in Athens, Sparta relied upon their slave labor. Th e Helots (slaves) of Sparta were the driving force of Spartan agriculture, and allowed for Spartan’s excessive free time to translate into their dedication to the agoge. Since Sparta was cut off from the rest of Greece by two mountain ranges there was little trade being conducted, and thus alliances ere not a suitable strong point of Sparta. The Spartans rarely traveled from their city-state or allowed foreigners into it, thus making the only true vantage of joining Sparta, being that of their reputation in battle. With Sparta being an isolationist state, their perception would have been considered truth and fact, no matter what was written of them. One of the greatest differences between the Athenian and the Spartans regarded their attitude towards women. The role of women in the Greek city states of Athens and Sparta sheds light upon the acceptable values of their time.Spartan women had similar equality to their male counterpart (except for voting rights). Spartan women did little housework or sewing, as they relied upon their slave labor to conduct the daily chores. Due to the men being in the military and often away from home, the women had full authority over their households and were not forced into a life of only childbearing and housekeeping. Since Spartan women demonstrated a greater authoritative influence, the nation thrived and became a beacon of advancement, which would truly be a closer resemblance to modern civilizations than Athens.When Athenian girls came of age, their fathers offered them for marriage. Even as wives, they were required to stay indoors at all times, and their primary life tasks were child rearing, housework, and sewing, thus giving them no possibility to contribute to the Athenian's development and culture. Sparta was uneasy, perpetually concentrating on war and the state of Sparta as a whole, while the Athenians focused their attention on comfort and found time to foster great thinkers in science, philosophy, literatur e†¦etc.With their differences in government, physical surroundings and views on women, Sparta and Athens represented the two very different ways a polis could have been back in the fifth century of Ancient Greece, and thus set them-selves on a crash course for supreme dominance, but war and battle would hold a true value to the Greeks, and so it was battles which lead to great alliances and enemies. In 478 BC, following the defeat of Xerxes' invasion of Greece, Pausanias the Spartan led Hellenic forces against the Persians.He was an unpopular commander (who may have conspired with the Persians), and Sparta was eager to stop prosecuting the war. Sparta surrendered the leadership of the ongoing campaign to Athens, whom was eager to accept it. The Athenians now had their opportunity to take the reins and gain glory for themselves and Greece. The Delian League was inaugurated in 477 BC as an offensive and defensive alliance against Persia. The principal cities in the League were At hens, Chios, Samos, and Lesbos, but many of the principal islands and Ionian cities joined the league.Athens led the Delian League from the beginning, though at its founding the treasury was located on the island of Delos, and each state in the league had an equal vote. The assessment due from each state was assigned by Aristides the Just, leader of the Athenians; some members were assessed ships, others troops, others weapons, and others money. A council of all the cities met at Delos regularly, probably when bringing their assessment to the island. The turning point of the Delian league occurred in 461 BC, when Cimon was ostracized, and was succeeded in his influence by democrats like Ephialtes and Pericles.This signaled a complete change in Athenian foreign policy, neglecting the alliance with the Spartans and instead allying with her enemies, Argos and Thessaly. Megara deserted the Peloponnesian league and allied herself with Athens, allowing construction of a double line of wal ls across the Isthmus of Corinth, protecting Athens from attack from that quarter. Around the same time they also constructed the Long Walls connecting their city to the Piraeus, its port, making it effectively invulnerable to attack by land.The Athenian dominance within the Delian league was unmatched and unquestioned; this led to major changes within the Delian league and Athens. This progression and events will be discussed later within this essay. Reverting back, the Delian league was not the only alliance within Greece, as the Spartan lead Peloponnesian league also took root. In the second half of the 8th century B. C. , Sparta conquered Messenia, a state in the southwest of the Peloponnese. The land was turned over to Spartans and the Messenians turned into helots.The Messenians revolted in the middle of the next century, but after 17 years, the Spartans prevailed. By the time the Spartans were attacking the Arcadian city of Tegea, in the 6th century; her plans for the conquer ed citizens had changed. Tegea was made a dependent state obligated to furnish troops. Sparta soon created a confederacy of most of the other Peloponnesian states according them a similar arrangement: Sparta was in charge (known as the hegemon) and they would supply troops. Each had its own treaty and sent deputies to help in decision-making.This became known as the Peloponnesian League. Unlike that of the Delian League, the Peloponnesian league has no official start date, as each treaty was collected and approved over time and in that time the tag name of Peloponnesian league was given. This league was formed in recognition of Sparta’s dominance and no misconceptions of that were ever given. Each city-state that joined recognized Sparta’s military power as better than their own, and utilized the Peloponnesian League as a body guard against other city-states looking to invade them.Under the protection of the Spartans, their allies enjoyed a voice when they would have b een forced to remain silent. Unlike Athens, the Spartans did not make their allies pay any tribute, but they did ensure they were governed by oligarchies (who would work in the interest of the Spartans). It is important to note: Argolis and Achaea were excluded from this league. Argos and Sparta had been at odds over the territory of Thyreatis. Their first battle had proved to be inconclusive, as the story goes, all but one on the Spartan side and two on the Argive side were killed.The Argives claimed the victory because more survived, and went back home. The Spartan stayed on the spot and therefore claimed he was the victor. The next time the two sides fought, the Argives clearly lost and forfeited the territory to Sparta. With two powerful alliances within Greece, one would conclude that war would have been inevitable; however, Sparta did not want to advance into war with Athens. Athens did not wish to advance into war with Sparta, but the corruption of Athens created a chain of e vents which spawned the forthcoming war.Thucydides expresses the cause of the Peloponnesian war to be that of Sparta’s jealousy and concern in Athens growing power. This is stated in Book 1 verse 23, when Thucydides states, â€Å"But the real reason for the war is, in my opinion, most likely to be disguised by such an argument. What made war inevitable was the growth of Athenian power and the fear which this caused in Sparta. † This view point is, in my opinion, very closed minded to the whole. The history of the Delian league leads to a better perspective in that the Delian League, particularly the Athenians, were willing to force cities to join or stay in the League.As an example to this, let us examine Carystus, a city on the southern tip of Euboea, who was forced to join the League by military force of the Athenians. The justification for this was that Carystus was enjoying the advantages of the League (protection from pirates and the Persians) without taking on an y of the responsibilities. Furthermore, Carystus was a traditional base for Persian occupations. The Athenian politicians had to justify these acts to Athenian voters in order to get votes, and so they utilized oration to sway the public vantage of the situation.Next is Naxos, a member of the Delian League, which attempted to secede, and was enslaved; Naxos is believed to have been forced to tear down her walls, lost her fleet, and her vote in the Delian League. Thucydides tells us that this is how Athens' control over the League grew. â€Å"Of all the causes of defection that connected with arrears of tribute and vessels, and with failure of service, was the chief; for the Athenians were very severe and exacting, and made themselves offensive by applying the screw of necessity to men who were not used to and in fact not disposed for any continuous labor.In some other respects the Athenians were not the old popular rulers they had been at first; and if they had more than their fair share of service, it was correspondingly easy for them to reduce any that tried to leave the confederacy. The Athenians also arranged for the other members of the league to pay its share of the expense in money instead of in ships and men, and for this the subject city-states had themselves to blame, their wish to get out of giving service making most leave their homes.Thus while Athens was increasing her navy with the funds they contributed, a revolt always found itself without enough resources or experienced leaders for war. † -Thucydides At this point it is important to note that Thucydides is an Athenian General, and even though he offers a large writing to state he will approach his historical account with eyewitness testimony and scientific based method†¦he is bound to bias. Even the name most commonly known as the Peloponnesian War is biased upon the Athenian view point. In Spartan record, the war is referred to as the Athenian War.In ancient Greek writings the na me of a battle is given to the opposing side, as to infer the enemy started the confrontation and modern translation is inclined to demonstrate this. If at this point one is resistant to this view point, I offer Thucydides own words when commenting on why Athens became the dictator of the Delian League, â€Å"†We have done nothing surprising, nothing contrary to human nature, if we accepted leadership when it was offered and are now unwilling to give it up. † -Thucydides With Thucydides now shown as biased record, the observation of what truly caused the Peloponnesian/Athenian war is to come to light.Athens and Sparta were the superpowers of ancient Greece, with only Corinth possessing the ability to be of notable mention in matching these powers. In 454 BC, Athens moved the treasury of the Delian League from Delos to Athens, allegedly to keep it safe from Persia. However, Plutarch indicates that many of Pericles' rivals viewed the transfer as Athens way to utilize the leagues monetary resources to fund elaborate building projects. They also switched from accepting ships, men and weapons, to only accepting money. The new treasury established in Athens was used for many purposes, not all relating to the defense of members of the league.It was from tribute paid to the league that Athenians built the Acropolis and the Parthenon, as well as many other non-defense related expenditures. It was during this time, Donald Kagan expresses, and the Athenian Empire arose, as the technical definition of empire is a group of cities paying taxes to a central, dominant city, while keeping local governments intact. This is what began to occur within the Delian League. It was turning from an alliance to an empire†¦against the wishes of the league. With Athens now being the most powerful of the Delian league, the smaller city-states were obliged to remain†¦or join Sparta.The smaller city-states are, in my opinion, the true cause of the Peloponnesian War, as they began to bounce from an alliance with Athens to Sparta and vice versa. If Athens and Sparta are to be viewed as two boulders, connected by a single chain (which represents the smaller city states), as the chain pulls from one to the other†¦the boulders become destined to collide. This situation is reminiscing to England v. France, U. S. A. v. Russia (Cold War) and multiple other wars since the Peloponnesian War. Both sides had many opportunities for diplomacy to take effect, and the outcomes pushed force into the only method of resolution.Diplomacy in Sparta consisted of the allies of the Peloponnese to take up the forum and express their grievances. Corinth laid the foundation and even though the Spartan king attempted to refrain from entering into a war with Athens, the council voted to declare war upon Athens for their many violations of the peace treaty. With that, an ultimatum was sent to Athens; The Spartan assembly decreed that Athens should abandon the siege of Po tidaea and should give Aegina her independence, but the chief point was that war could be avoided if Athens would revoke the Megarian decree which excluded the Megarians from all ports n the Athenian Empire and from the market in Attica itself. The Athenians focused upon the latter of the demands, (seeing as they would not yield to the first), and in this Pericles gives a riveting speech to the assembly stating that giving in to any of Sparta’s demands would be an act of submissiveness and that would, in turn, lead to Sparta dictating further Athenian actions. The council voted for war and thus the Athenian war began. This was the final attempt at diplomacy before the two juggernauts squared off against each other.Diplomacy, to this point, has kept the giants in their respective corners, but the inferior city-states pushed them into battle. The Spartans knew of their inferiorities on the ocean, and of their perpetual tether to their homeland†¦and in so, they were limited . The Athenians relied upon their superior numbers, finances, navy and arrogance to see them through as victors. On paper the battle was desperately in the Athenians favor, but Sparta was breed for war, and Athens had turned friends into enemies. Finally, it is important to remember Athens set out with great intention, as the Delian League was a symbol of unity and cohesive teamwork.With that great power, Athens became dependent upon the tributes and became a superpower of monumental stature. Athens then began punishing any of those that wished or attempted to defect from the Delian league. It is now apparent why the Delian league is synonymous with the Athenian Empire, and proof that power leads to corruption. About now, one remembers that Sparta won this conflict, (with the aid of the Persians), and became the supreme ruler of all Greece. True to the Peloponnesian league, Sparta instituted an oligarchy within the borders of Athens, and that lasted for thirty years.It was not corru ption that led to the fall of the Athenian oligarchy; it was the people and their customization to democracy. The oligarchy was overthrown and democracy was instilled back into the polis. This demonstrates that not all subjective groups with power will abuse it, but when power is free to be grasped†¦beware. The story continues to demonstrate how Athens and Sparta were so devastated by fighting each other, that Philip of Macedonia was able to sweep in and conquer all of Greece. This set up the perfect opportunity for Alexander the Great, (Philips son) to conquer the known world and spread the greatness of Greece to all corners.Without the Peloponnesian War, Philip would probably not been able to conquer and the Hellenistic theology would have been confined. When viewing epic battles between the boulders of humanity, it is essential to remember; the outcome is necessary for the future line of events to occur. BIBLIOGRAPHY * Donald Kagan, 2003, The Peloponesian War, Publisher: Pen guin Group (U. S. A) * Thucydides, History of the Peloponnesian War, trans. Rex Warner (London: Penguin Group Publishing, 1972) * Aristotle, Xenophon, Aristotle and Xenophon on Democracy and Oligarchy, trans.J. M. Moore (Berkeley California: University of California Press, 1975) * Paul Cartledge, 2002, The Spartans, Publisher: Vintage Publishing (New York) * Nic Fields, 2007, Thermopylae 480 BC: Last Stand of the 300, Publisher: Osprey Publishing (Oxford UK) * Karolos Papoulias, 2006, Athens-Sparta, Publisher: Alexander S. Onassis Public Benefit Foundation (U. S. A. ) * D. M. Macdowell, 1986, Spartan Law, Publisher: Penguin Group (Edinburgh Scot. ) * C. A. Hignett, 1952, History of the Athenian Constitution to the end of the fifth century B. C. Publisher: University of Oxford press (Oxford) * Yannis Lolos, 2006, The history of Athens from the eighth to the late fifth century B. C. , Publisher: Alexander S. Onassis Public Benefit Foundation (U. S. A) * Herodotus, The Histories,ed. Jo hn Marincola, trans. Aubrey De Selincourt (London: Penguin Group publishing, 2003) ——————————————– [ 1 ]. Herodotus, The Histories,ed. John Marincola, trans. Aubrey De Selincourt (London: Penguin Group publishing, 2003) Verse 6. 52 [ 2 ]. Herodotus, The Histories,ed. John Marincola, trans. Aubrey De Selincourt (London: Penguin Group publishing, 2003) Verse 5. 6-60 [ 3 ]. Herodotus, The Histories,ed. John Marincola, trans. Aubrey De Selincourt (London: Penguin Group publishing, 2003) Verse 5. 40 [ 4 ]. Aristotle, Xenophon, Aristotle and Xenophon on Democracy and Oligarchy, trans. J. M. Moore (Berkeley California: University of California Press, 1975) Verse 15. 7 of Xenophon â€Å"The Politeia of the Spartans† [ 5 ]. Aristotle, Xenophon, Aristotle and Xenophon on Democracy and Oligarchy, trans. J. M. Moore (Berkeley California: University of California Press, 1975) taken fro m Aristotle’s The Constitution of Athens [ 6 ]. Aristotle, Xenophon, Aristotle and Xenophon on Democracy and Oligarchy, trans.J. M. Moore (Berkeley California: University of California Press, 1975) taken from Aristotle’s The Constitution of Athens [ 7 ]. Thucydides, History of the Peloponnesian War, trans. Rex Warner (London: Penguin Group Publishing, 1972) Verse 1. 79-85 [ 8 ]. Herodotus hints to this, but quickly states the facts are not there for condemning [ 9 ]. Kagan, 2003, The Peloponnesian War, Published by Penguin Group (U. S. A. ) [ 10 ]. Lolos, The history of Athens from the eighth to the late fifth century B. C. , 2006, Publisher: Alexander S. Onassis Public Benefit Foundation (U. S. A) [ 11 ].Hegemon utilized by Thucydides to describe this relationship [ 12 ]. Cartledge, The Spartans, 2003, Publisher: Vintage Books (U. S. A) [ 13 ]. Thucydides, History of the Peloponnesian War, trans. Rex Warner (London: Penguin Group Publishing, 1972) Verse 1. 19 [ 14 ]. Fields, Thermopylae 480 B. C. , 2007, Publisher: Osprey Publishing (U. S. A) [ 15 ]. Thucydides, History of the Peloponnesian War, trans. Rex Warner (London: Penguin Group Publishing, 1972) Verse 1. 23 [ 16 ]. Thucydides, History of the Peloponnesian War, trans. Rex Warner (London: Penguin Group Publishing, 1972) Verse 1. 99 [ 17 ].Cartledge, The Spartans, 2003, Publisher: Vintage Books (U. S. A) pg. 181 [ 18 ]. Thucydides, History of the Peloponnesian War, trans. Rex Warner (London: Penguin Group Publishing, 1972) Verse 1. 76 [ 19 ]. Kagan, 2003, The Peloponnesian War, Published by Penguin Group (U. S. A. ) [ 20 ]. Thucydides, History of the Peloponnesian War, trans. Rex Warner (London: Penguin Group Publishing, 1972) Verse 1. 39 [ 21 ]. I utilize the term Athenian war, because it was the Athenians who ultimately decided to engage in battle, as the Spartans were trying to appease their allies and avoid war as well.