Urban outfitters budgets Essay Example | Topics and Well Written Essays - 250 words

Urban outfitters budgets - Essay Example expansion of the market will lead to application of new marketing strategies and employment of more workers, which will increase the wages and administrative expenses (Smith 2010). In marketing, control and evaluation is crucial because Urban Outfitters determines the performance and effectiveness of marketing operations. In measuring the performance of marketing information, control and evaluation provides useful information. Evaluation and control program in the marketing department provides the manager with output of the services and products. Evaluation and control can also help the company to know where to make improvement and the areas it has success. Through evaluation and control the business takes into account external conditions relating to marketing programs like customer feedback. The feedbacks help in determining employee performance. Through control and evaluation Urban Outfitters will be able to focus in all marketing areas (Smith

MOD 3 CA ACC Essay Example | Topics and Well Written Essays - 500 words

MOD 3 CA ACC - Essay Example The Chief Financial Officer of the company, Lester Ledger, feels that the product lacks the aesthetic appeal and suggests repackaging them in designer bottles. This will increase the variable cost per unit by $ 4.75 and the fixed production costs will increase by $ 40,000 per year. He predicts that the sales volume will increase by 32 % (264,000 units). However, the increase in sales does not outdo the increased costs and the company will incur a loss of $ 1.334 million (as shown in Appendix 2). According to the Production Manager, Buster Bumble, the reduction in the standard size of the bottle by 10 % would drop the variable costs by $ 2.65 (amounts to $ 13.35 per unit). However, due to the reduced size, the sales will drop to $ 195,500 units. Though the contribution margin is considerably increased, the company still incurs a loss of $ 549,425 (as shown in Appendix 3). The marketing manager suggests that the product requires more promotion and an increase of marketing budget by $ 527,000 will be appropriate. This, combined with a price increase by $4.90 per unit will increase the sales volume by 17 % (234,000 units). The contribution margin is considerably increased as both the sales volume and the unit prices are higher than before. The increase in the contribution margin is significantly higher than that of the fixed costs and hence results in a profit of $ 129,600 (Appendix 4). It is evident from the above analysis that the first three proposals still result in a heavy loss for The Lovely Scent Perfume Company. The proposal made by the marketing manager indicates an estimated profit of $ 129,600. Hence it is recommended that the company should increase the marketing budget (by $ 527,000) and also increase the price by $ 4.90 per

OECD Model Tax Convention: Fixed Place of Business: Analysis

OECD Model Tax Convention: Fixed Place of Business: Analysis Criteria of a fixed place of business under OECD Model Tax Convention on  Income and on Capital 2005 Introduction The OECD Model Tax Convention on Income and Capital (The Convention) regulates the right for one Contracting State to tax both the income and capital of the enterprise of another Contracting State. Chapter two of the Convention describes main terms used throughout the text of this Convention and this includes the concept of ‘permanent establishment’. Under Article 7 of the Convention, a Contracting State may not tax the profits of an enterprise of another Contracting State unless the enterprise carries on its business from a permanent establishment situated within the taxing Contracting State. Clearly the requirement of clear guidance of the ascertainment of a permanent establishment is essential. This paper therefore explores and examines the criterion of a ‘fixed place of business’, which, under Article 5 of the Convention forms the definition of a permanent establishment. Part One of this paper will therefore examine the five tests used to determine the e xistence of a fixed place of business in order to determine liability to tax in the host Contracting State and provide a critical analysis of these criterion. Part two will question the existence of this harmonising principle in light of the political diversity o of tax policies across the globe. Part One: Analysis of the Criteria for the ‘Fixed Place of Business’ under Article 5 of the OECD Model Tax Convention A. Establishing the Fixed Place of Business Test – key considerations 1. Heritage and Moveable Property – Is there a distinction for tax purposes? Article 5(1) of the Convention states that: â€Å"For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.† Rohatgi notes that the ‘place of business’ is one of five requirements to meet the definition of fixed place of business or permanent establishment. This essentially means that a place of business must exist in the jurisdiction of the Contracting, taxing State. As a starting point, the place of business constitutes: â€Å"..all the property and other tangible assets that are commercially used for business activities of the enterprise.[1]† Reference to the place of business including tangible assets is also found in paragraph 2 of the commentary to Article 5 of the Convention which refers to machinery and equipment. The idea that a place of business can in some way include moveable assets does at first seem strange given that a fixed place of business would indicate the presence of heritage as the exclusive test. However, this raises two points in the analysis of Article 5 of the Convention. Firstly, this Convention is an international harmonisation document that endeavours to apply a uniform set of regulations to business enterprises belonging to Contracting states and the success of this regulation is dependent upon achieving a diverse application of ‘place of business’ to cover all possible business entities. Secondly, not all business entities will include heritage as part of their operation and cannot be rendered immune to tax liability on such a trifle. Market stall vendors and outdoor performers who se operations are owned by Contracting States other than the State in which they carry out their business are obvious examples and there are further illustrations under paragraph 4 of the OECD Commentary to Article 5: â€Å"A place of business may thus be constituted by a pitch in a market place, or by a certain permanently used area in a customs depot (e.g. for the storage of dutiable goods).† Leased Equipment (a) Is there a distinction between tangible and intangible property? Paragraphs 8 of the OECD Commentary to Article 5 refers also to leased equipment constituting a permanent establishment so long as the activity is entrepreneurial: Where tangible property such as facilities, industrial, commercial or scientific (ICS)  equipment, buildings, or intangible property such as patents, procedures and similar  property, are let or leased to third parties through a fixed place of business maintained by an  enterprise of a Contracting State in the other State, this activity will, in general, render the  place of business a permanent establishment  Special Consideration of the Leasing of Containers Paragraph 9 of the OECD Commentary states that: â€Å"The leasing of containers is one particular case of the leasing of industrial or  commercial equipment which does, however, have specific features.† Indeed, the Commentary goes on to state that the consideration of the leasing of containers is discussed in the report entitled , â€Å"The Taxation of Income Derived from the Leasing of Containers.[2]† 3. Dependent Agents In addition to heritage, moveable property and leased equipment Article 5(5) of the convention and states that non-independent agents concluding contracts in one Contracting State, for and on behalf of the enterprise of another Contracting State, will themselves satisfy the criterion of a fixed place of business for the enterprise: â€Å"†¦In respect of any activities which that person undertakes for the enterprise.[3]† Analysis of this issue reveals three intriguing points on the matter of determination of the dependent agent. The first is the argument of Civil agency law versus the Common law counterpart. The second relates to the general success of harmonisation and the third is a critical analysis of the appropriateness of harmonising ‘fixed place of business’ for the purpose of establishing a uniform rule for taxation, the most political topic in existence! Each of these points is assessed in detail in relation to the appropriateness of a uniform criteria for a ‘fixed place of business’. For now, the remainder of this chapter of part one, discusses the Model Tax Convention rules on the ascertainment of an independent or dependent agent. As regards independent agents, the first thought is that these individuals are enterprises in their own right and are consequently irrelevant to the tax considerations of their clients. This point is altogether obvious and seems to be superfluously emphasised under Article 5(6). Paragraph 36 of the OECD Model Tax Convention Commentary on Article 5 states that while this factor does ‘stand to reason’ it was nevertheless added into the Convention in order to supply clarity: It is however also worth noting that the consideration of whether an agent is dependent or not is, for tax purposes, not exclusive to the paragraph 37 considerations of whether the agent is employed or self-employed. Paragraph 37 states: â€Å"A person will come within the scope of paragraph 6, i.e. he will not constitute a permanent establishment of the enterprise on whose behalf he acts only if: a) he is independent of the enterprise both legally and economically, and b) he acts in the ordinary course of his business when acting on behalf of the enterprise.† Indeed, further subjective considerations, which are set out in paragraph 38 to the OECD Convention Commentary to Article 5, are used to supply the case-by-case criteria needed to ascertain whether the agent is capable of constituting a fixed place of business. As stated by Vogel: â€Å"The characterization of a person acting on behalf of a company is typically based on the actual facts and circumstances of the relationship between the company and the person.[4]† The criteria that are set out in paragraph 38 to the Article 5 Commentary are as follows: The ‘Control’ test The Control test essentially mirrors the general principles of agency law[5]. The OECD Model Tax Code presents a number of factors that are to be used when considering the extent of principal control over the agent. Firstly, under paragraph 38.3, the agent will only be responsible to the principal for the portion of the work carried out on the behalf of the principal and all other considerations, such as employees, hours and conduct are in the hands of an independent agent. Interestingly, any exerted authority on the scale of the agent’s business by the principal will not, on its own, indicate dependence[6] but where permission is sought for ‘the manner in which the business is conducted[7]’ dependence will be indicated. In addition, dependence is obvious where the economic control over the business of the agent is in the hands of the principal[8] The ‘Number of Principals’ test A further test is to establish independence via the number of principals whereby ‘several’ would suggest more of a client/contractor relationship in which the immediate conclusion would be independence. However, the OECD Model Tax Code Commentary to Article 5 also specify that the consorted actions of several principals to control the actions of the agent cannot be overlooked as this would clearly indicate dependence. (c) Excluded Tests There are, in addition, criteria that are not used to establish independence. Article 5(7) excludes the interaction of parent companies and subsidiaries as binding each other to the jurisdictions of the States in which they are situated. Again, this point seems obvious given that parent companies and subsidiaries are linked exclusively by share ownership and are separate business enterprises in their own right. This means that they are therefore taxed independently of one another with the exception of provisions permitting the offsetting of losses between the parent and subsidiary. In addition, while there may be ongoing contracts between the parent and subsidiary, this relationship does in no way create any cross border tax liability. The principles set out in the OECD Commentary to Article 5 for the establishment of the dependent agent as a fixed place of business in its own right is distinctly discursive. Indeed, the principles laid out in the Commentary are suggestive and this is in fact a wholly appropriate style for the consideration of tax liability, which, for the purpose of preventing gaping loopholes, must provide scope for a case by case analysis. The ‘Disposal’ Test Rohagti asserts that it is a fundamental requirement that, for tax purposes, the fixed place of business is one where there exists a legal right of use for the enterprise: â€Å"The enterprise must have the legal right of use (de facto or legal), such that it cannot be removed from the place of business without its own consent.[9]† Interestingly this contrasts with paragraph 4.1 of the OECD Model Tax Code Commentary to Article 5, which states that: â€Å"†¦the mere fact that an enterprise has a certain amount of space at its disposal which is used for business activities is sufficient to constitute a place of business. No formal legal right to use that place is therefore required. Thus, for instance, a permanent establishment could exist where an enterprise illegally occupied a certain location where it carried on its business†¦Ã¢â‚¬  The fact is that Rohagti has treated the terms ‘disposal’ and ‘right of use’ as though they were interchangeable but, as illustrated in the OECD Model Tax Code Commentary, the two terms are entirely different. Disposal is in fact a tightening of the mere requirement for there to be a business presence and paragraphs 4.3-4.5 provide examples to illustrate the definition. The alternative term, ‘right of use’ is linked to legality and it would clearly be unthinkable to determine that illegal occupation of premises by the overseas enterprise would render it immune to tax liability by the taxing State! The use of examples in paragraphs 4.3-4.5 of the OECD Model Tax Code is a clear attempt to steer away from an abstract principle that, as stated above with reference to dependent agents, would increase the risk of devastating loopholes in the law[10]. Indeed, in order to illustrate the effectiveness of the use of examples, it is wholly appropriate to simply draw from comparison of, for example, the visiting salesman and the employee of one enterprise, using the office of another. In the former there is a clear host/guest relationship whereby the discussion of the sales contract happens to be conducted face to face but could quite easily have been carried out from a distance. On the other hand, the latter is a permitted use of office facilities whereby the visiting employee is free to open drawers, use the IT and other office facilities and even store files in the course of the business of his employer’s enterprise but through the premises of the other company. The facilities a re therefore, ‘at the disposal’ of the employee. There seems to be a very fine line drawn between the two examples and with such large consequences it is prudent to ask whether the test is fair. At this point it is however essential to realise that this is one of five tests which must all be satisfied in order to determine tax liability of the enterprise to the taxing Contracting State. C. The ‘Location’ Test Article 5(2) of the Convention sets out a list of establishments that are deemed to be permanent for tax purposes but upon secondary inspection, there is equally a clear indication of ‘fixed’ location within the jurisdiction of the taxing Contracting State: â€Å"The term permanent establishment includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.† This is supported by paragraph 2 of the Commentary to Article 5 of the OECD Model Tax Code, which states that: â€Å"this place of business must be fixed, i.e. it must be established at a distinct  place†¦Ã¢â‚¬  Further to this, paragraph 2 goes on to state that: â€Å"the carrying on of the business of the enterprise (is) through this fixed place of business. This means usually that persons who, in one way or another, are dependent on the enterprise (personnel) conduct the business of the enterprise in the State in which the fixed place is situated.† It is clear from the simple analysis of this provision of the OECD Model Tax Code that there is no interpretative ambiguity on this matter. One question to pose however is whether a travelling place of business within the geographic area of the taxing Contract State ought to satisfy the requirements for a ‘fixed place of business.’ Rohagti comments on this issue by pointing out that the list is not exhaustive[11] but a second more persuasive argument in favour of the travelling office concept is that the overall concept of the Model Tax Code is to establish parameters for the fixed place of business in order to determine tax liability and it would seem absurd that mobile administration should form a convenient loophole. D. The ‘Permanence’ Test Article 5(3) of the Convention states that: â€Å"A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.† The Commentary refers to the notion of ‘a certain degree of permanence.’ In Consolidated Premium Iron Ores Ltd[12], Van Fossen, J stated that: â€Å"The descriptive word ‘permanent’ in the characterization ‘permanent establishment’ is vital in analyzing the treaty provisions. It is the antithesis of temporary or tentative. It indicates permanence and stability.[13]† E. The ‘Business Activity’ Test The requirement for there to be business activity is an essential requirement which is deeply rooted in the basic ethos surrounding income and tax on capital. This is that tax can only ever be attributable to profits and chargeable gains and tax is therefore strictly a fiscal contribution following realisation of a financial gain. Without business activity within the jurisdiction of the tax authority there would be no financial gain to speak of and, hence no tax liability. In relation to Article 5(2) and the ‘location’ and ‘permanence’ tests, the list of establishments give rise not only to a sense of geographic placing and longevity but also to business activity. This is due to the fact that the list under Article 5(2) is of obvious commercial premises. This is further illustrated by the fact that the corresponding list of examples of premises that are deemed not to be permanent clearly shows that establishments devoid of business activity will not fall within the definition of fixed place of business. This list is found in Article 5(4) and includes such items as, the use of facilities solely for the purpose of storage, display or delivery of goods belonging to the enterprise[14]; processing[15] collecting information[16], any other activity of a preparatory or auxiliary nature[17]. This concept is also evident from the early case of Consolidated Premium Iron Ores Ltd[18] in which the Canadian company in question had a postal address within the US but no office, telephone listing, no staff, bank accounts or audited accounts. The Court held that this postal address therefore could not constitute a permanent establishment as the term implied the existence of an office that was staffed and capable of carrying out day-to-day business. Van Fossen J Stated: â€Å"The term ‘permanent establishment’ normally interpreted suggests something more substantial than a licence, a letterhead and isolated activities. It implies the existence of an office staffed and capable of carrying on the day-to-day business of the corporation and its use for such purpose, or it suggests the existence of a plant or facilities equipped to carry on the ordinary routine of such business activity.[19]† Part Two: Harmonisation and the Politics of Taxation! (a) Civil versus Common Law principles of agency law! The principle of distinguishing the dependent from the independent agent, for tax purposes is related the employment status of the agent. The dependent agent is merely a member of the enterprise’s personnel and therefore forms a remote extension of the business activity of that enterprise into the fiscal territory of another Contracting State. The general civil law is used throughout the OECD Convention which departs from the Common law principles on one key point; namely, that under Civil Law, where the principal is undisclosed, his agent cannot bind him to a transaction with a third party[20]. This directly contrasts with the opposite common law point[21]. The problem however is that common law jurisdictions are free to interpret their own principles of agency law into the OECD Model Tax Code when determining a case falling within their own jurisdiction. Where this occurs, there is a clear departure from the harmonising objective of the OECD Model Tax Code and, consequently, tax consequences will differ between Contracting States. This was the finding of the legal department of the International Monetary Fund in 2004[22]. An additional finding of the IMF was the different treatment of managing partners under the two types of jurisdiction. In Civil jurisdictions, managing partners are not agents whereas, under the Common Law, the opposite holds true. This leads to yet another fundamental flaw in the harmonising objective of the Model Tax Code. The IMF failed in their observations to publish any critique on the matter but two points are raised by the issue. (i) Increasing the Success of Harmonisation The first is the wide implication of the success of harmonisation of laws of which this Convention is merely an example. Clearly one solution to the issue of whether to adopt the Civil or Common law approach is to simply pick one and announce its application. An example of this is found under Article 25 of the 1980 Vienna Convention for the International Sale of Goods (CISG), which has adopted the extremely onerous, Civil test of ‘fundamental breach’ as opposed to the Common Law principle of ‘material breach’ of a term of the contract. By virtue of UK dominance in the history of international carriage of goods, the latter is widely used in contracts of carriage by sea. Therefore, the adoption of the Civil approach in the harmonising Convention is one of the reasons why the UK is not a party to the CISG and indeed why many states expressly contract out of this convention and opt instead for English law as the governing law of their contracts. This therefore suggests that harmonisation should not aim for a single principle of law across the globe but should aim for the less daunting objective of creating international certainty with limited bilateral deviances. This less invasive option would be easily carried out in the current Model Tax Code into which the Contracting States are free, within their bilateral discussions, to fill in the blanks in the course of their own negotiations. Tax and Politics It cannot be denied that taxation policy is one of the most politically entrenched subjects given that the social persuasions of the Government of the day will have a profound impact on rates of tax. In simple terms, capitalist States such as the USA will invoke low taxation as a means to encourage investment and increased entrepreneurial risk taking. By contrast, socialist ideologies of States such as Germany incur higher rates of tax due to the ethos that enterprises are obligated to contribute heavily to the infrastructure of the jurisdiction in which they operate. In addition, taxation of foreign enterprises is highly sensitive given the implications of the Contracting States as regards their Foreign Direct Investment (FDI) policies and this in turn has huge implications for the entire economy. Taken as a whole it is clear that any move to harmonise international tax policies is a mammoth undertaking in its own right and legal interpretative differences under the law of agency is an inevitable compromise towards the wider goal of creating global certainty in bi-lateral tax agreements. Footnotes [1] [2] See Volume II of the loose-leaf version of the OECD Model Tax Convention, at page R(3)-1. [3] The Convention, Article 5(5) [4] K. Vogel, January 2003, Double Taxation Conventions, 3rd Edition, Kluwer Law International, OECD, at p 342 [5] [6] Commentary, paragraph 38.4 [7] ibid [8] ibid, paragraph 38.7 [9] [10] [11] at p 76 add [12] (1959) US 28 TC 127 (US) [13] ibid at p 152 [14] The Convention, Article 5(4)(a) [15] The Convention, Article 5(4)(c) [16] The Convention, Article 5(4)(d) [17] The Convention, Article 5(4)(e) [18] (1959) US 28 TC 127 (US) [19] ibid at pa 152 [20]For further insight see, J.F.Avery Jones and D.A.Ward, 1993, Agents as Permanent Establishments Under OECD Model Tax Convention, British Tax Review 341 [21] [22] December 2004, Tax Law Note: What is meant by the Concept of ‘Agent’ in Tax Legislation? [Available Online] At: http://www.imf.org/external/np/leg/tlaw/2004/notes/eng/agent.htm Beautiful Boxer | Movie Analysis Beautiful Boxer | Movie Analysis Beautiful Boxer is the most peaceful and warm transgender movie I have every watched. Iron Ladies which was put in full swing a few years ago, although funny, it is a sarcasm and mockery for transgender people, while our Beautiful Boxer really traces the most inner world of a transgender person. In a Bangkok clinic, $1,000 can turn a man into a woman. Some call that the price of freedom (Daffyd, 2008). Zach Hines said that But while its a plainly successful international project, it Beautiful Boxer stops short of introspection into a collective Thai subtext. On the contrary, I think that Beautiful Boxer cares more for the changes of inner world of transgender ones and of people around them even the attitude of the whole country and the world. In the 1990s, the term took on a political dimension as an alliance covering all who have at some point not conformed to gender norms, and the term became used to question the validity of those norms or pursue equal rights and anti-discrimination legislation, leading to its widespread usage in the media, academic world and law. (Valentine, 2000) Beautiful Boxer is a poignant action drama that punches straight into the heart and mind of a boy who fights like a man just in order to become a woman. It is based on the true story of Thailands famous transgender boxer, Nong Toom. Believing hes a girl trapped in a boys body since childhood, Parinya Charoenphol sets out to master the most masculine and lethal sport of Thai boxing to earn a living and to achieve his ultimate goal of total femininity. Touching, funny and packed with breathtaking Thai kickboxing sequences, Beautiful Boxer traces Nong Tooms childhood, teenage life as a traveling monk and grueling days in boxing camps. The film is adapted based on the legend of Nong Toom, a champion of Thai fight. Prestigious and legendary, he is invincible and valiant in the ring. The irony is that, it is not reaping name which attracts him, but the financial support for transgender. Growing in a poor nomadic family, Nong Toom was around the home with his family during childhood, until finally settled in Chiang Mai, Thailand. He was often bullied for dressing up as female since very young. Nong Toom was fancied by a Thai Instructor in the occasional opportunity, and attended the training camp. He became a professional boxer at 12 and Shown off his boxing talent soon. One day, he walked onto the ring with a makeuped face, which naturally attracted ridicule and mockery but he shut all of them up with victory of his crisp in the end. His agent realized that it was a great gimmick, so encouraged him to continue to make-up boxing. Sweeping away almost all the obstacles, Nong won twenty times of twenty-two games which m ade him the most famous boxer in the country. Surprisingly, he chose to resolutely retire at the height of his official career and used the money earned hardly from boxing on gender changing operation. Many transsexuals believe that to be a true transsexual one needs to have a desire for surgery (Gaughan, 2006). After that operation, Nong participated in beauty pageants in Thailand four times. Thanks to the naturally model figure and a prominent profile, she won the prize of beauty queen in Thailand for 3 times, even named as the hottest Queen. She is now in Bangkok as an actor, model and Muay Thai instructor. The Beautiful Boxer is the controversial 2003 biopic detailing the helter-skelter life of transgender (kathoey) Muay Thai fighter, Nong Thoom. The film, while winning awards and nominations in Europe, Asia and America raised temperatures in Thailand where censors felt aggrieved by the extreme frontal nudity which made the film popular elsewhere. Still the film did win several high profile Thai film awards in 2004 including awards for Best Actor and Best Makeup. Elsewhere the movie picked up awards in Torinos Gay/Lesbian/Transgender movie festival and new director Ekachai Uekrongtham picked up a prestigious Outfest award for Outstanding Emerging Talent. Simply take the view of its achievement, Beautiful Boxer is a film should not be missed. For those who succeed, there is the promised rewardbefore their battered bodies burn out around 25of modest wealth and seeing their names on the marquees of Bangkok or Chiang Mai. In a country that loves the ancient sport of Muay Thai as Americans do baseball, this is the road to redemption and glory (David, 2010). Although some critics say putting pubescent boys into the ring to beat each other silly represents an exploitation of children, a dark side to a gentle, tolerant country that refers to itself as the Land of Smiles, Muay Thai is part of Thais culture, and these boys are protecting that tradition and getting opportunity at the same time. Although theyre not exactly ostracized, transsexuals live on the fringes of Thai society and struggle to be accepted as women. The movie ties transgender person together with boxing, which is contradiction itself. At the beginning of the movie, director use the way of and comparing to show the controversy of the hero and the two elements of the film, boxing and transgender, Asanee Suwan. Muscle and nail polish, hemp rope and silk stocking, skirt and shorts, strong arms and earrings, the headband and necklace all occurred alternately. It is just a beginning, but it foreshadowed the conflicts of the whole story. The opening of the film was enough to strongly aroused peoples concern for the transgender. There are many scenes that impressing me so much. One of them is the meetings of the little girl with a flower on her hair, maybe just a fantasy of Suwan. The first time they met, Suwan was attracted by her beauty and searched for her trace in the crowd, which lead him to a completely different world from previous days, the girls heaven. That maybe the first time Suwan was aware of he should be a beautiful girl, which changed his whole life. Our hero met his little girl again on the way of traveling monk. What a wishful expressions on his face! He began to realize that what he was doing then was far from what he wanted. The last time they met was on the mountain, while Suwan was trying to make him stronger for fighting. This time, girl left completely, suddenly and sparing no pains. If Suwan kept boxing life, his dreaming will disappear just like the girl. At the end of the movie, two Suwan were talking. Masculine one was going to leave. Feminine one was regret but satisfying. She di d not hate the previous life, but enjoy instant life with a cherishing heart. In my opinion, this kind of mental status is the most perfect one for the transgender person. On the one hand, searching for his or her own way of life, on the other hand, cherishing all the favor granted by God. Another attractive element in this film is dancing. From peeping at dancers making up to performing on the stage, Suwan realized a transition of felling on transgender from disgraced to proud. Before a very serious game, Suwan danced in the old Thai traditional style called Ram Muay which shown his respect to his teacher and bowed to Buddha to ask for protection for himself and his opponent and for an honorable fight. The kissing was also impressive. Audiences were exiting for his extraordinary behavior, while did not know that kissing means his sorry to them. But in the ring, you have no choice this monologue reflected how desperate was he. Boxing do not fit for Suwan, although he was valiant in physical, soft in mental. The challenge tournament held in Japan with a woman was more like a Colosseum. People treated them as playthings, like all entertainment frolic. That was the first time I won the womanà ¢Ã¢â€š ¬Ã‚ ¦who I was or what I had become, a woman in a boxing body or an animal in the circle show. Long Tang had just awaken to know that only when set out from the deep heart, can a person get the maximum pleasure in his life. Beautiful Boxer cares a lot for people around the transgender. Around our hero, there are many great people who have helped him. The first one is a lady called Sister Ni, who is also a transgender. She was so kindhearted and warm, appeared in Suwans life as an angle, providing food, helping his mother leave prison. Sister Ni changed her sex to beg the love from a man. It makes my heart ache and angry to see such sacrifice. She changed sex for others instead of herself, which maybe the reason why she looks so lonely and painful. The Coach and Sister Bo are also kind person to others. It is Coach Cai who led Suwan into the boxing world while we could say that it is Sister Bo who led Suwan into the female world. Cai was tough but full of love to those children in the training camp. He taught them how to be a strong man and how to defeat others. Sister Cai accompany Suwan to do girls things, such like cooking, knitting and making up. She taught him to be brave when facing on the deep desire of the heart and facing on others strange eyes. Days in training camp must be very happy although tough. Since there are those kind-hearted and lenient people, transgender person could face the deepest desire honest. These two person encouraged Suwan to box with a making up face, and his prowess won him a name of beautiful boxer. That made him known around the country, and then defeated Nat, the one he did not want to beat most. Nat was also a student in camp, and a special one to Suwan. He never laughed at Suwan but shown friendly to him. I cannot tell that Suwan loved or just friendly like Net. But I am sure that Suwan developed a special emotion to him in training camp. But this kind of beautiful emotion was completely destroyed by Nets cheat which punched heavily on Suwans heart. Here comes the point I would not appreciate of this film. Maybe it was a true story happened on Nong, but I do not think this plot do any function on the theme of this film. Suwans mother was a great woman. I need not to emphasize her respect on sons choice. The most impressing words from mother were that, I did not blame you behaving like a girl, but how can you allow others to bully yourself? I am not able to accompany you and protect you for your whole life. I think it is these words that impelled Suwans courage to Thai fight and take responsibility of supporting family cost in the later years. I have to say that I have misunderstood Suwans father as an arbitrary and severe man until he signed his name after making sure Suwans safety in the ending part of the film. That indeed shocked me strongly. What I see in the end is a father who loved his son so deeply. At that moment, I knew he loved Suwan all the time, but he just do not know how to express it to a son different from other boys. At the ending part of the film, a boy danced on the ring imitating Suwan. Suwan walked though him and asked did he want to do it voluntarily. Little boy shook his head and peeped at his coach with fear. Suwan told him if wanted to be happy, he should do everything obeying the inner voice of himself. It remind me of the answer from Suwan on the question of what is the most difficult thing. He said that: it is hard to be a man, difficult to be a woman, but the most difficult is trying not to forget who we really want to beà ¢Ã¢â€š ¬Ã‚ ¦ This is the preaching of this film without any prevalent custom nor intentionally. Sex change is only an attitude towards life, not hypocritical speculation. Although the film makes transgender as the gimmick, human life and attitude as the proposition of Beautiful Boxer terminally leads the film to a true sense of the distillation. Just like I said on the beginning of this paper, the Beautiful Boxer is indeed the most peaceful and warm one among transgender films. It tells the one who really want to change sex from others who have to do so. Nong Thoom continued to rise to fame as a successful lady-boy boxer at the prestigious Lumprini Boxing Stadium in Bangkok. At the epicenter of all things Muay Thai, the Beautiful Boxer went on to become a champion in mid 1998. Having revitalized the Muay Thai scene in Thailand (and across the globe), the Beautiful Boxer announced a shock retirement when she had enough money to release her parents from financial hardship and she finally underwent her reassignment operation in early 1999. Nong Thoom is now a model and actress based in Bangkok. She no longer has to hide in toilets to put on her makeupà ¢Ã¢â€š ¬Ã‚ ¦

Beach Burial Essay -- essays research papers

AWARENESS OF NATIONAL IDENTITY ORAL EXAMINATION Softly and Humbly to the Gulf of Arabs,The convoys of dead sailors come; At night they sway and wander in the waters far under,But morning rolls them in the foam. Between the sob and clubbing of the gunfire Someone, it seems, has time for this,To pluck them from the shallows and bury them in burrows And tread the sand upon their nakedness;And each cross, the driven stake of tidewood,Bears the last signature of men,Written with such perplexity, with such bewildered pity,The words choke as they begin – "Unknown seaman" – the ghostly pencil Wavers and fades, the purple drips, The breath of the wet season has washed their inscriptions As blue as drowned men’s lips, Dead seamen, gone in search of the same landfall,Whether as enemies they fought, Or fought with us, or neither; the sand joins them together,Enlisted on the other front. El Alamein. Although not blatantly obvious at first, Kenneth Slessor’s emotive and poignant poem Beach burial is a poem concerned with raising the awareness of national identity. Now I found this hard to believe at first – For me to be able to use this poem, (as it has been my one of my favourites for years) I though that for it to have ANYTHING to do with national identity I would have had to use my creative ability to dissect and warp aspects of the poem that COULD have something to do with national identity if the poet had actually CHOSEN to write about national identity. Basically a lot of windbagging- and as much I was looking forward to see how great my powers of persuasion were I finally realised that they wouldn’t be necessary. I realised that even though Slessor’s Beach Burial doesn’t ramble on about the Australian lifestyles and the Australian landscapes, It is a poem solely based on the importance of national identity†¦ heck- it doesn’t e ven mention the word ‘Australia’ in it! But what Slessor is trying to say here doesn’t refer just to the Australian identity it refers to the importance of every countries national identity and, in the long run, the unimportance of it. To give you a bit of a background, Kenneth Slessor was an eminent Australian Journalist for a great part of his life, and because of this, When World War 2 came around he was chosen be Australia’s official war correspondent. He was to report on the Australian act... ...d in this poem have been from both sides of the war. The bodies were floating alongside enemies and allies, yet from the beginning of the poem Slessor made them all equal in death. As I pointed out earlier this can be seen in his reference to the dead sailors as convoys; groups of dead men that were travelling together with the same personified feelings and actions. World War 2 was, is in its simplest form, one nation against another nation, fighting for land, fighting to increase their national identity. For the expansion of their own national identity, humans were willing to kill other human beings. Just because of different national identities, the soldiers treated the enemy inhumanely. "the sand joins them together, Enlisted on the other front" The land for which they fought, joins them together in death, the reference to ‘enlisted on the other front is an eloquent metaphor for the sailors deaths. They are now enlisted into the world of the dead, just as they enlisted to join the navy. It is ironic that these men, so proud and patriotic of their national identity, have lost not only the record of which country they were serving but also their own identity.

Department management- Case Analysis Essay

1. Receiving a Holiday Gift 1. For the first case, it is clearly stated that a supplier sends a basket of expensive food stuffs to our home during Christmas. By applying principle of love we would be kind enough to appreciate the basket of expensive foodstuffs given to us. We would thank the supplier for that beautiful card and gift given to us for Christmas. After appreciating the token we would ask him the reason and motive behind such an expensive foodstuff delivery. And based on the suppliers answers we would take the next step. 2. Sales Expense The second case is stating that a purchasing manager would give us their first order, expecting that we will agree to make a donation of P2, 000 to his favorite charity, a local youth sports team. By applying principle of double effect we would not accept this kind of order. The situation here is that if we follow one condition the other is ours automatically. The thing with this case is that the manager is expecting something in return to the first order he would give to us. A donation is given by a person freely and willingly. From all the reasons stated above, we do not agree to have an order by the purchasing manager who is expecting us to make a donation of P2, 000 donations to his favorite charity. 3. Sales Expense Reimbursement This case states that an agent of the Southeast Asia wants us to reimburse the customer executive from the Southeast Asia for all his expenses, including some which violates are company’s policies. The agent assures us to reimburse the expenses later. By applying the principle of truth and loyalty we would never accept to go against our company rules. We would choose to go on the right path than to follow the wrong one. Being disloyal to our own company would be a big disgrace to our inner conscience because this very company gives us money to live our lives peacefully and if we betray our company they can do the same to us one day. It is because truth can never be hidden for a long time. 4. References This case is asserting that a long time customer of ours had a bad experience with one of our competitors. Then a prospective client calls us and asks about the reputation of the said competitor. For this particular case we would bring to our clients notice the very bad experience of our long time customer with the competitor’s reputation. By applying intellectual responsibility principle we would try to look deep into this matter so as to know the whole truth because we believe what we see. We will try and investigate about it so that there are no doubts left within our minds and so that we can inform our client correctly about the competitor’s reputation. So all that we would report to our client would depend on what we investigate. 5. Conflict of Interest The last case states that the department manager will be hosting an informal celebration in the office and the food budget is $200. Then a neighbor of ours wants to supply the food because she has just started her own catering business. But because it is just her first time, she’ll do it at cost but will provide extra items at no charge. By applying the principle of love we would be kind enough to let our neighbor arrange food for the informal celebration held in the office because according to us our neighbor wants her cookery products to be known to people so as to expand her business; so that she can create demand for her products amongst the people. She would never take this responsibility if she was not confident about the food cooked in here catering. If she being the owner of the business is assuring us to serve us her best then why not allow her to provide food for the informal celebration. We do not mind the cost being going a bit high for the celebration as long as o ur neighbor is guaranteeing to serve extra items for free.

Morally responsible group member

What do groups need in order for them to attain efficiency and productivity? Well, there are a lot of things that could contribute for the attainment of efficiency and productivity. The following are the possible key factors that could contribute for any group to have the optimal level of efficiency and productivity. Sense of responsibility is one of the few aspects in the personality of each and every one of us that must be inculcated in our minds for it encompasses almost all of the positive characteristics that we do in the workplace or even in our everyday activity. Especially working in groups, responsibility calls for doing at least your part or role in the group, with this, effectiveness and efficiency is not far from being experienced by the group. Moreover, when we say responsibility in the workplace it dies not only pertains to self responsibility but also the responsibility of one member to its co-members and the entire group as a whole. By thinking the welfare of each and every member of the group, it would be beneficial to them since they were already going to attain the optimal productivity level that they could reach. Teamwork is another important factor in achieving the highest productivity of any group. Through teamwork, each member uses the ability of their co-members in order for them to come up with an output that is of good quality and condition as compared to when they did not have any teamwork at all. Having teamwork would also picture the kind of personality that each member of the group or organization has. Members of a group that has teamwork have the personality of accepting their own limitation and depend on the skills of their teammate for them to finish their task. Teamwork is very hard to develop in the work palace especially in an organization that has a diversity of culture and personality. This requires great period of time to be developed and only through constant working together is the only way to build up teamwork. It cannot exist in an instant, and cannot be rushed. This is the reason why teamwork is seldom to occur in various organizations and groups that have diverse members. Another factor that contributes to the attainment of optimal productivity and efficiency is the cooperation of every team members is the cooperative orientation of every group members. When we speak of a cooperative orientation we are talking to an individual that is dependent to skills of other members of the group to attain success, productivity and efficiency. Cooperation is attained if the members work hand in hand with their team members and together perform the jobs that they are assigned to them. A person that is a cooperative oriented one is more productive, efficient and successful among the type of person that have already mentioned above for they have the ability to help one another and reinforce the identities of other group members as well as open for the influence of their group members. In short they are open not only to finish their job but also to learn from one another since they are willing to be influenced by their other team members (Suleiman, 2004). There are still other factors that can be raised to support the said claim that cooperative individuals are the most successful and productive one among the characteristics that have mentioned above like, they could also detect and correct the errors in reasoning that they have committed along the way. Moreover, they could also think clearly since they are relaxed from the set up that they have- that they have their own uniqueness inside of them. Everyone is appreciated and these motivate them from performing good in every task that were assigned to them. Transfer of messages is also not a problem to a group that is a cooperative one for they can interpret the messages accurately since they have already this â€Å"special closeness† to one another due to the appreciation of each and every members of the group. Furthermore, cooperative persons take the entire task as a challenge and not as a burden. This promotes for the person to strive hard in order to come up with the best result that they could as compared to a person who treats tasks as a burden who only give what is enough to accomplish the job assigned to them. Cooperative individuals also have good working relationship with one another since they value the significance of one another and accept the limitations that they have. What group members must not develop is the sense of being individualistic for it only promotes self interest and attains less productivity and efficiency. Individualists rely only to their own skills and believing that it would be enough to finish the task that is assigned to the group. They are always after their personal agendas and welfare. They care less on the condition of the entire group and what is the most important to them is to improve their condition regardless of what might happened to the organization if they remain into their kind of mentality. People who are individualistic do not have any notion of appreciating the significance of other member so the group and this eventually lead to miscommunication and affects the intern relationship of the group members. If this left untreated internal conflict might rise and the entire group and organization will be perished at the end of the day. Based from the given sets of possible characteristics of a person must posses in order for them to be morally responsible group member it is a must for them to keep in mind that it is important for the members of the group to aim for the welfare of the entire group and to appreciate the significance of their group members in order for them to build good working relationship with one another and to set harmonious working environment to make them relax and comfortable in working to the organization. The more the individuals value the importance of striving for their best the more they become closer in attaining success. At this point, I just want to stress out that individualisms must be avoided by most of us especially when working in groups. This can only be appropriate in an organization where people work individually or the nature of their job needs to rely only to their own skills like writing and painting. More or less, we still should develop the sense of cooperating with one another for it is the best way of achieving things. REFERENCES Suleiman, R. (2004). Contemporary psychological research on social dilemmas. Cambridge, UK ; New York: Cambridge University Press.   

Developing Global Supply Chain Quality Management Systems

Developing Global Supply Chain Quality Management Systems Introduction A streamlined supply chain ensures business efficiency and more productive business processes. Supply chain management involves the management of supply and demand, customer orders, inventory tracking, distribution channels and customer deliveries. Thus, in streamlining the supply chain, integration of all these business processes is essential.Advertising We will write a custom report sample on Developing Global Supply Chain Quality Management Systems specifically for you for only $16.05 $11/page Learn More However, the evolving global markets, stiff competition and technological advancements have made quality management in supply chains a challenge to quality managers. Supply chain management aims at enhancing sustainable organizational competitiveness and customer satisfaction. Often, supply chain management (SCM) emphasizes on customer delivery at reduced prices while quality management emphasizes on quality of goods or services at reduced pr ices. The article, ‘Developing global supply chain quality management systems’ by Kuei, Madu and Lin discusses a conceptual framework for the integration of the two approaches; SCM and quality management (2011, p. 4457). The article identifies system, design and decision variables as integral to any global supply chain quality management (SCQM) strategy. By using in-depth case studies of multinational companies in Taiwan, Kuei et al identified four essential themes of SCQM strategy: design, SCM, human resource management and leadership decision-making. According to Foster, quality management enhances communication in supply chains, which promotes partnerships along the supply chain and enhances customer relationship management (2009, p. 156). Kuei et al describe the CRM, enterprise-planning systems (ERP) and product lifecycle management (PLM) as systems that facilitate collaborations along the supply chains (2009, p. 4458). Their framework integrates the principles of q uality management in supply chains to enhance profitability and customer satisfaction.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Quality Management Principles Most multinational companies have adopted various models that incorporate quality management concepts into existing SCM models in order to confront the challenges of globalization. Kuei et al identify five main challenges that affect the supply chains quality: advanced technologies, environment conservation, partnerships, outsourcing and reducing wastes (2009, p. 4459). These pressures call for the need for quality management in supply chains. Specifically, quality management addresses SCM inadequacies such as leadership in supply chains, creation of a collaborative culture, management of logistical processes and customer cost requirements (Goetsch, Davis1997, p.148). The article highlights outsourcing as a viabl e option to modern enterprises for enhancing quality management in supply chains relative to vertical integration. It influences partnerships, logistics as well as the management of the supply networks and improves core competencies and productivity when properly implemented. Further, the critical factors in supply chains such as the management of consumer relationships, customer demand and multivendor interface require trust-based partnerships. The article identifies three key issues that can facilitate outsourcing as a SCQM initiative: creation of the CRM, decisions on outsourcing and management of logistics. One of the principles of quality management in supply chains is a cooperative relationship. According to Foster (2009, p. 144), collaboration among the supply chain participants results to improved performance. People can achieve this through frequent communication and trust-based relationships among the supply chain partners. Therefore, a cooperative approach through teamwor k rather than a competition contribute to improved performance of supply chains. Sustainability in global supply chains is another aspect of SCQM. Kuei et al posit that sustainable economics with regard to environmental protection is essential in today’s market that is environmentally conscious (2009, p. 4460). As a result, global enterprises should focus on environment protection initiatives such as recycling, inverse manufacturing, ISO 14000 certification and project assessment in order to remain competitive in today’s market. However, launching environmental protection initiatives in the whole supply chain often face leadership challenges.Advertising We will write a custom report sample on Developing Global Supply Chain Quality Management Systems specifically for you for only $16.05 $11/page Learn More Leadership in SCM is indispensable in the implementation of quality culture with regard to environmental protection. Gorst, Kanji, and Walla ce (1998, p. 102) describe leadership as the base for quality management as they serve as role models to their employees to collaborate to improve the supply chain performance. The development of a culture of quality and sustainability in the whole supply chain is under the influence of the top management. Quality management in SCM also requires waste reduction especially during the manufacturing. Kuei et al argues that waste caused by over-production, poor inventory management and inefficient manufacturing processes has a significant impact on the overall performance of the supply chains (2009, p. 4461). One can achieve waste avoidance through strategic evaluation of processes such as manufacturing, transportation and raw material selection. They argue that people have to manage these processes effectively to reduce wastage. In addition, they identify the six-sigma projects as essential in waste reduction along the supply chain. Accordingly, Cavinato identifies an integrated proces s-production process, design process, delivery process and support process- among the supply chain members as critical for ensuring an efficient supply chain and minimizing errors in business and manufacturing processes (1992, p. 11). Thus, effective management of various processes is essential in waste avoidance along the supply chains. Quality management in operations of the supply chain relies on the development of communities. In this way, the global enterprises are able to respond to customer needs in the era of globalization. Through community development initiatives and philanthropy, modern enterprises collaborate with other supply chain partners in strengthening communities as a corporate social responsibility (Cavinato1992, p. 13). Thus, by developing communities, organizations must focus on the ultimate customer. According to Cooper and Elliram, customer satisfaction is central to SCQM (1993, p. 21). The customer is the central focus of community development in supply chai ns.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Another quality management strategy for SCM is the adoption of modern technologies. Modern technologies in managerial, manufacturing and business processes have benefits not only for SCM but also for ERP and CRM as well (Kuei et al. 2009, p. 4461). Modern technologies facilitate decision making and planning to meet customer demands and establish supply networks. These technologies allow members of the supply chain to link one another and achieve overall competence and innovation. Cooper and Elliram (1993, p. 18) emphasizes the importance of information exchange along the supply chain especially with regard to improvement in the supply chain operation. Exchange of product information, demand forecast and information on the supply market facilitates the performance of the supply chain. The Quality Theory An integrated quality system in supply chains relies on three basic principles: cooperative relationships, customer focus and process improvement. Foster recommends an integrated appr oach to managing quality along the supply chains (2009, p. 149). He outlines a contingency perspective for integrating the quality principles in a supply chain strategy. The contingency perspective identifies the aspects specific to a situation and recommends for contextual application of an appropriate theory as a unified SCM theory is lacking. According to Foster, to resolve the differences among the SCM theories, an integrated approach is noteworthy (2009, p. 154). The integrated view encompasses various variables including leadership, quality assurance, employee improvement and customer focus. From the leadership front, leaders play a critical role through their decisions regarding quality improvement to achieve greater competitiveness. In the article, the authors identify a hybrid approach to decision-making along different levels. According to them, these are fundamental to SCQM strategy. The article also adopts a contingency perspective with regard to decision-making tools in SCQM. The employee improvement through training enhances productivity and quality improvement in supply chains. The article identifies three analytic hierarchical process (AHP) levels for quality improvement: tactical, strategic and environmental perspectives. From the tactical perspective, global enterprises must focus on employee attributes along the supply chain. Accordingly, top management must ensure competence development, behavior realization and creation of a quality culture along the supply chains. Another approach of ensuring quality along the supply chains is through quality assurance. Foster posits that quality design inspection of products and business processes is essential in quality improvement (2009, p. 150). The article reveals design for six sigma (DFSS) philosophy as a way of measuring and improving business processes. The aim of the DFSS is to prevent defects and reduce waste during business processes (Foster 2009, p. 149). The six-sigma management allows the i dentification, measurement and elimination of defects in a process to achieve a higher quality level. Customer focus is another essential approach for quality improvement. Organizations must be customer oriented i.e. understand the customer needs and try to meet them (Foster 2009, p. 151). One can realize this through customer relationship management (CRM) approach (Kuei et al. 2009, P. 4457). The involvement of all members at different levels of the supply chain also contributes to quality supply chains. Most importantly, strategic planning ensures that organizations manage their processes and activities for improved performance of the supply chains. In addition, continual improvement is essential to the success of the supply chains and achievement of greater organizational competitiveness. Thus, an integrated quality theory should encompass the principles of SCQM and the various variables of quality improvement. Implications of the Author’s Findings to Practice Based on in -depth interviews of senior executives, the authors identified four strategic areas with a potential for quality improvement in supply chains. These include the human resource management, the international standards, DFSS and supply chain management that are essential in achieving competence development and business growth. Further, from the AHP analysis, the authors established that human resource management and global leadership are essential aspects of quality improvement in organizations in the current trends of globalization. This finding recognizes the need for organizations to focus on personnel and leadership development to remain competitive in the future. The authors identify four aspects of personnel and leadership development: corporate ethics, change management, systems thinking and decision-making. The organizational commitment to personnel development stands out as critical to supply chain quality management in the modern globalized economy. The authors propose behavi or, structural and functional changes as well as competency developments in supply chains as ways organizations can mitigate the effects of globalization. Three issues of design components, hierarchy in decision-making and design in business processes are core to a quality global supply chain system proposed in the article (Kuei et al. 2009, P. 4463). Conclusion Global supply chains are essential to large enterprises as they allow them to compete effectively in the international market. However, SQCM is often a challenge to quality managers due to an increasingly competitive global market. The principles of quality management in supply chains aim at improving quality to achieve profitability and efficiency of supply chains. Kuei et al framework focuses on systems, design and problem-solving variables in achieving SQCM. Thus, framework provides an integrated approach to enhancing the quality in the global supply chains. References Cavinato, J., 1992. Identifying Interfirm total cost advantages for supply chain Competitiveness. International Journal of Physical Distribution and Logistics Management, 27, pp. 10-15. Cooper, M., Elliram, L., 1993. Characteristic of Supply chain Management and the Implications for Purchasing and logistics Strategy. International Journal of Logistic Management, 4(2). pp. 13-24. Foster, T., 2009. Managing Quality: Integrating the Supply Chain. Upper Saddle River, NJ: Pearson-Prentice Hall. pp. 156-172. Goetsch, D., Davis, B., 1997. Introduction to Total Quality: Quality Management for  Production, Processing and Services. London: Prentice-Hall. Pp. 147-154. Gorst, J., Kanji, G., Wallace, W., 1998. Providing Customer Satisfaction. Total Quality  Management, 9, pp. 100-105. Kuei, C., Madu, C., Lin, C., 2011. Developing global supply chain quality management Systems. International Journal of Production Research, 49 (15), pp. 4457–448.

History of Online Social Networking in Saudi Arabia

History of Online Social Networking in Saudi Arabia Literature review History of online social networking The history and development of the online social networking is closely interconnected with the development of the internet. The internet, which developed in the early 1990s enabled people to share and access information from a variety of sources. The e-mail enabled communication between people who may be thousands of miles apart.Advertising We will write a custom research paper sample on History of Online Social Networking in Saudi Arabia specifically for you for only $16.05 $11/page Learn More However, the development of the current online social networking can be traced back to the development of the Bulletin Board services (BBS). This system enabled the users to download and share information with other users. However, the limitation of this system was that the users needed to be connected to the central system via a cord and a modem was used to access the information. The setback of this system was th at it could only transmit text messages. Another limitation of this system was the fact that it was slow and transmission of messages used to take a long time (Nickson part 2). During the same period, another communication system known as Compuserve was also in operation. However, this system was different from BSS in that it allowed the users to communicate in real time with other users via a forum (Nickson part 2). Another system known as America online (AON) also used to provide services during this period. However, its services were much more advanced that the other two and resembled to the services, which are now provided by internet. The services provided by the AON led to the development of the modern online social networking (Nickson part 2). Classmates.com can be considered as the earliest online social networking site according to the features, which are found in the modern online social networking sites. It developed soon after the development of the modern day internet. It enabled the users to be virtually reunited with the people who they schooled with. However, the main limitation of this site was that it allowed connection only between people who schooled together. The system could not enable virtual communication of the other people (Nickson part 3). After the launch of Classmates.com many other social networking sites have been developed. These online social networking sites offer different features, which are convenient to their users. Some of the online social networking sites, which were developed during the beginning of the social networking, have survived up to date whereas others have collapsed due to various reasons.Advertising Looking for research paper on it? Let's see if we can help you! Get your first paper with 15% OFF Learn More An important observation is that the emergence of new online social networking site and user-friendly features has led to the decline of the users of the social networking sites or eventual collapse. The popularity of most of the online social networking sites is restricted to specific areas. The number of users of the social networking sites is usually small in other areas. Currently, the online social networking site, which has the most users, is Facebook. This site has a considerable large number of users in most parts the world. Others, which also have considerably large number of users include, Myspace and Twitter. However, the polarity of the former is usually localized in specific areas. For example Myspace is has largest social networking site in the US but it is relatively unknown in other parts of the world (Nickson part 3). There are also other social networking sites, which are usually formed in specific areas. Due to their feature, they promote usage by people with a specific culture or usage by people in a specific locality. The area in which the online social network usage may relevant may range from an institution to a specific region. The feat ures offered by various online social network services are usually varied. However, most of the features are mainly concerned with entertainment of the users of the online social networks. Types of Online social network in Saudi Arabia Online social networking in Saudi Arabia developed due to the increased use of the internet among the citizens. The Saudi Arabian community is mainly Muslim and very conservative. Different online social networks are available in Saudi Arabia. Some of the online social networks are based locally (in Saudi Arabia) whereas there are some, which are mainly for the Arab community of the region. There is also a huge presence of the international social networking sites in Saudi Arabia. The Saudi, being an Islamic society has also developed various online social networks, which mainly conform to their cultural and religious beliefs. To achieve this Saudi also have online social networks, which are restrict the use by only members of a certain gender (either male or female). This is a unique feature of online social networks, which can only be found in Saudi Arabia and other Islamic based countries. The main social networks found in Saudi Arabia and command a large following are discussed below.Advertising We will write a custom research paper sample on History of Online Social Networking in Saudi Arabia specifically for you for only $16.05 $11/page Learn More Facebook – This social networking site was initially used by the Harvard university students. However, this site was later opened to members of the public and is currently the largest social networking site in the world (Nations Para 4). LinkedIn – this is an online social networking site primarily set up for businesspersons and professionals. This online social networking site is among the largest in the world. This online social network site allows the users to connect with other users of the same professional. The site also provides a se ction where the users can browse jobs or business opportunities. This online social site is highly preferred by the businesspersons and professionals (nations Para 10). American bedu – This is a blogging site set up in 2006 by Carol Fleming, an American woman married to a Saudi husband. The blog concentrates mainly on Saudi issues (The Story of an American Bedu – Carol Fleming 2010). MSN messenger – this is an international blogging site, which is mainly preferred by Saudis due to its secrecy, and the one cannot view the information on other people. Saudi woman – this is a social network site, which is mainly concerned with the issues of the Saudi and mostly women. A person places his blog and anyone can respond to the blog. Jeeran – this is a blogging site for the Arabs. It touches all the issues of the Arab countries. Arab twitter – this is a version of twitter which is an international online networking which is modified to Arabic interfa ce. The Arabic interface was developed so as to accommodate the perception of the Arabic society. However, the content of the social networking site is similar to the content found in all the other online social network sites in all over the world.Advertising Looking for research paper on it? Let's see if we can help you! Get your first paper with 15% OFF Learn More Friendster – this is an international social networking site. It allows the users to interact in various ways. It also allows the users to play a variety of games online and download a variety of music online. This site mainly concentrates on the entertainment aspect of social networking. There are also other online social network sites, which can be found in Saudi Arabia. However, these sites have limited popularity. The most popular social networking site in the Saudi Arabia is Facebook. As at April 2010, the number of people who use Facebook to chat had exceeded two million users. This therefore implies that Saudi Arabia is the second largest country in terms of usage of the social networking site in the Arab world. The respondents also indicated that they belonged to different social networking sites. The average number of OSNs, which the respondents belonged to, was two, with the other common OSNs being Twitter and Friendster. However, even though they belonged to differ ent social networks most of the respondents mainly used Facebook and the use of the other social network sites was restricted only for specific purposes. Some of the people usually visit the other social networking sites mainly to check on the latest news and blogs. Factors that influence people to join the social networks Factors that influence the Saudis to join the online social networks are usually varied. Most of the middle aged and schooling Saudis join into the online social mainly to catch up with their friends. This group will join the social network sites due to peer influence, as social networking is the â€Å"cool† thing of the moment among the age group. Some of the people also join the social networking sites so as to be able to communicate with their relatives who may be far away. The youth who are working use the online social networks for business or work related purposes. The women mainly join the social networking sites so as to remove boredom during the da y and chat with their friends. The culture of Saudi Arabia is very strict concerning the relationships between men and women. The young men and women are not allowed to freely mix with the women anywhere, where in the streets or even in some learning institutions. The urge of the young men and women to meet and make friendships with people of the opposite sex is the main reason why most people are involved in the social networking sites. Here the young men and women can freely chat and make friendships without the strict supervision of the members of the society and the promotion of virtue and prevention of vice police. Some of the young people in Saudi Arabia also join the social networks to help remove their boredom (Sterns Para 2). Usage trends of OSNs among the Saudis Most Saudis who are involved in the social network are mainly use the internet to read news and use the social networking sites to comment on the news (Social Media Habits in Saudi Arabia 2010). Among the people wh o mostly comment on the online social networks are women. The women even have their own online social networks, which are restricted to men. The young people are also highly involved in the online social networks. They usually use the online social networks to create friendships and improve on the existing ones. The main reason that makes some of the people not to comment on the social network sites is due to the government monitoring of the activities of the social networking sites. Saudi perception of the benefits of online social networks The Saudis perceptions of the importance of the social networking sites are that it helps remove their boredom. This is the perception of most women who get into the social networking sites. There are some organizations, which believe that they can use the online social networks to undertake their businesses, as it would in the long run be beneficial to them. Some organizations have even created profiles of their businesses in the social network ing sites. These organizations use the social networking sites to communicate with their clients and employees (Shahid Para 4). The Saudis also use the social network sites to socialize with the people of the opposite sex. Through the social networking sites, the Saudis intend on getting good husbands and wives (Sterns Para 19). This would otherwise have been impossible due to the strict nature of the Saudi society concerning the intermingling of the people of the opposite sex. Lack of means of socialization makes most of the marriages in Saudi Arabia to be arranged by the relatives. Factors considered when joining specific online social networks The culture of Saudi Arabia prohibits women from freely intermingling with the men. This has led to the development of various online social networks that are made for women, discussing mainly women issues. The women are generally very actively involved in the discussions of the various issues posted on the online social sites. The young wo rking Saudi men also join the online social networks to create connections with other professional who are in their field of operation. The online networking site, which the young men mainly join, is LinkIn. Through this site, the men help in advancing their careers and create connections, which are very vital for their professional and career advancement. Saudis also consider the privacy of the information posted on the various online social network sites when joining the sites. The lack of privacy of the information, which is posted on Facebook, makes some of the Saudi to use the MSN messenger to chat with other people due to the privacy of the social networking site (Social Media Habits in Saudi Arabia 2010). The main reason for some of the Saudi to consider the privacy of the information is due to the strict government regulation of the content of the social networking sites. The society also regulates what the people view so that it may be offensive to the Islamic culture of th e country. Most of the people mentioned above join the specific networks to obtain certain information. However, they retain their membership in the various other online social networks that they actively participate. In the case of Saudi Arabia the main online social network, that different members belong to is Facebook. Attitudes toward OSNs Most of the younger generations have no objection to the use of the social networking sites. They actively participate in the online social networks and keep in touch with their friends using the online social networks. However, some of the people of the older generation strongly object to the use of the social network sites. This is because Saudi Arabia is a strict society where the actions of people are closely monitored. However, the people of the older generation cannot be able to monitor the action of people on the social networking sites. The parents cannot be able to monitor who their children are chatting or communicating with on the s ocial networking sites. This makes some of the parents to strictly prohibit the use of some of the social networking sites and sometimes even use violence on the kids to prohibit them. A good example of the violence is the case where a parent killed his daughter due to chatting on Facebook. Some members of the society are of the view that the social networking sites are immoral according to Islam. This is because most of the online social network sites allow the free integration of the men and women in the sites. This is immoral since Islam prohibits the free integration of the men and women in social activities. This has made some people develop online social networks, which are specifically designed for use by only a certain gender. Most of these online social networks, which are gender based, are mainly designed for use by the women. The government also considers some of the online social networks to be against the social norm of the society. Therefore, the government closely mon itors the activities of the social networking sites and may even ban the sites, which it thinks are going contrary to the culture and religion of the country. The government even banned the social network site Facebook claiming that it conveyed information that was against the culture of the Saudi Arabia society. Some employers do not encourage the use of the social networking sites as they reduce the productivity of the employees as the employees spend most of their time on the OSNs thereby robbing off the organization the time that the employees would have used to work (Olzak Para 5). Demographic factors of the usage of the OSNs For this part, we will use the details of the use of Facebook, the largest social networking site in Saudi Arabia. The information on the use of the other social networking sites is somehow biased as the sites are mainly used by people of a specific age and the people subscribe to the membership of these online social network sites in order to obtain diffe rent information. However, even these people are members of the other online social network sites most of them have in addition to the sites subscribed to membership of Facebook, the largest online social network site in Saudi Arabia. Therefore, for the study of the demographic factors of the usage of online social networks we will use the data on Facebook as it is used by all the people of Saudi Arabia with the other social networking sites forming a small fraction of the usage of the online social networks. Chart 1.1 use of Facebook according to age Usage of Facebook according to age Source: jazarah.net. Among the users, roughly 53 percent of the users are aged 19-29 years old. Most of the people in this age bracket are either in college or they have just started working. The people in this age bracket also use Facebook to make friendship with the people of the opposite sex, as Facebook does not restrict its usage to members of only a certain gender. Twenty-five percent of the use rs of Facebook are between the age group of 30-45 years. This group comprises of mainly married people and most of them are parents. In this group, most of the people engage in Facebook to do activities that are mainly related to their kind of jobs. Most of the women who are in this group and are engaged in Facebook are mostly there to chat with other women to reduce the boredom. Seventeen percent of the users of Facebook are aged 18 years and below. These users are engaged in the social networking site mainly to make friends and for entertainment. Most of the people in this group engage in online social networking sites, as it is fashionable and due to peer influence. This group is usually very active in producing content in the social networking sites. However, an important factor to note is that most of the members of Facebook who fall under this age group do not use their real name so to protect themselves from parents who may be predatory. Only 4 percent of the users of Faceboo k are in the age group of between 46 and 64. Very few people are involved in the social network site as the older generation generally regards the social networking site lowly. The people of this age group who engage in the online social network do this either due to the nature of their work. However the people who are aged 65 and above do use the online social networks as they generally do not use technology. These people are very conservative and usually take a long tome to embrace advancement in information technology. Chart 1.2: Usage of Facebook according to gender Source: jazarah.net Basically, 66 percent of the users of Facebook are male, 32 percent are female, and the rest are not defined. There are more male users compared to female, as the females are generally restricted to use the online social networking sites. The females also have various online social networks, which are specifically designed for use by the women. The Saudi women are also not very outspoken and hence would not join the online social networks. Relationship status of users of Facebook Most of the users of Facebook do not define their relationship status (69 %). 19 % of the users show state that they are single. 8 % state they are married. Chart 1.3: The relationship status of the users of Facebook according to their profile information Source: jazarah.net Most of the users do not state their relation status so as to maintain their privacy. This is because the information posted causing their relationship status may be used against them by their seniors or the government. An example is when a girl states that she is in a relationship, the parent sees the information, and he has not consented to any relationship by the girl. Some of the people also do not define their relationship status so as to make friends and associate with other users freely e.g. a man would not like to be involved in chatting with a woman who is engaged or married since it is against the norms of the society. The reverse is also true for girls engaging with men in the online social networks. Risks associated with the use of the online social networks The use of the online social networks has many risks. However most of the people continue to use the online social networks some oblivious of the risks whereas others do not know the risks involved in the use of the online social networks. The government regulates and monitors the content that is found in the social networking sites. The government may prosecute and jail some users if they are found to have comments, which are against the culture and religion of the people of the country. The parents also monitor the content of their children in the social networking sites. They mainly try to protect them from socializing freely with the people of the opposite sex as it is against Islam. If the parents find the children chatting with people of the opposite sex they may result to severe punishment as was the case when a Saudi girl was killed by her father due to chatting with a boy. This has made most of the girls to drop their last names in the profiles of their online social networking sites. Most of the girls do not also put their real pictures on their profiles. This prevents other people from determining the identity of the girls. The information shared on the social networking sites is also not secure and may be used by different people against the users of the social networks. The use of online social networks also poses great risks to organizations that use the social networks to conduct its businesses. The social networks are prone to attack by various viruses that may access the information of the companies using the online social network. This is because most of the online social networks do not integrated security systems to protect the users and the information, which is found in the users’ computers. .The employees of different companies can also use the information posted by their employees concer ning different issues against the employees (Harpe p 5). This is because the information posted on the social networking sites is not private. The employees may use the information that may be sensitive as a basis for even sacking of the employees. The employees also use the information on the profile or the postings of the people when they are hiring new employees. Therefore, the postings of certain people may deny them the opportunity to get employment. The postings of other people who are associated with another person may also make the former get into trouble if the person posts information, which some people regard as not conforming to the culture of the society. Conclusion Online social networking is a very common phenomenon throughout the world. The activity usually has many advantages and disadvantages. The society of Saudi Arabia should embrace the activity as it has the potential to help in various areas of the society. During the research, a common phenomenon that I came across is the close monitoring of the activities of the social networking sites. This monitoring prohibits development, responsibility, and the general well being of the society and it should therefore be minimized. Harpe, Lisa D. Social networks and employment. 2009. https://docs.google.com/viewer?a=vq=cache:dQV7DZS6PScJ:www.iowaabi.org/documents/filelibrary/events/social_media/Social_Networks_Employment_Law_eBoo_C3A386C1048E1.pdf+employers+using+social+netwoks+to+deny+employmenthl=engl=kepid=blsrcid=ADGEESiiyczmq4qSM6V_TQX8OxVBaFiP7wR-qph6rI6b3VmhGXSVyTt4JG16vKPid86X5kolbzlrG7l723B1yrJR2Z8jIUsQN9Gaa7tc0n3xFKcGMY-lQE99FoBQ-uPB_DltS4eGCH9Asig=AHIEtbS4s02y6cgdGSznjy73CuBXAqTBGw. Nations, Daniel. The Top Social Networking  Sites. 2010. http://webtrends.about.com/od/socialnetworking/a/social_network.htm Nickson, Christopher, The History of Social Networking, digital trends. 2009. digitaltrends.com/features/the-history-of-social-networking/. Olzak, Tom. Social networking risk: Managi ng the inevitable IT security. 2009. http://blogs.techrepublic.com.com/security/?p=730. Shahid, Amber. â€Å"Facebook will operate as usual.† Arab news.com. 2010 http://arabnews.com/saudiarabia/article190596.ece â€Å"Social Media Habits in Saudi.† Arabiadigital media across Asia. 2010. http://comm215.wetpaint.com/page/Social+Media+Habits+in+Saudi+Arabia. Sterns, Olivia. Young Saudis bypass social lockdown with Facebook. 2010. cnn.com/2010/WORLD/meast/03/30/saudi.social.networking.sex/index.html?iref=allsearch. â€Å"The Story of an American Bedu – Carol Fleming.† Saudi-US Relations Information Service. 2010. susris.com/2010/08/10/the-story-of-an-american-bedu-carol-fleming/

Business versus Environment Essay Example for Free

Business versus Environment Essay Businesses would always want to make more profit but this should be accomplished while also taking into account its social responsibilities. In the long run, there is an aggregate need for business entities to balance between profit and the adverse effects the business causes to the environment in its natural course of operations. Choosing not to consider the social and environmental costs associated with the business will result in less spending for operations but this in turn may affect the survivability of the business entity.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Many businessmen executives have realized that aggressive environmental programs result in profitability and competitiveness by reducing risks and avoiding additional costs from regulatory compliance programs. Environmental initiatives has its benefits for a business. It acts as morale and productivity boosters for the workers, enhanced brand image, streamline time-to-market and improved relations with regulators and the community. It is now understandable that an understanding of socio-economic, political and cultural processes and structures is necessary to understand environmental problems and in order to establish sustainable development.[1]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It cannot be denied that through the course of its operations, business does affect the environment in many ways such as pollution and introduction of new chemical compounds which may prove harmful to people or the environment, genetic engineering and others. How a business affects the environment may be deliberate or accidental but there are also some businesses that improve the quality of the environment.[2]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   To cite, all countries are very much dependent on the oil industry and the industry is essential in any kind of economy. It produces huge amounts of profit for oil producing countries while non-oil producing countries have showed dependence on oil because of the need to run vehicles or to fuel industries. But with the production of oil also stems a need to provide funding to numerous environmental concerns that arise with it.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   An oil spill is just one of the risks associated with the oil industries. It is a grave threat to the marine ecosystem and also to the people living near the coastline who depend on the marine resources for their food and income. In an oil spill near the coast of Guimaras Islands in the Philippines, one of the oil tankers of Petron carrying millions of liters of oil sank to the bottom of the sea floor. The incident was the worst oil spill in the country which affected the 40,000 people living on the island who are mostly dependent on the sea. Guimaras Governor Joaquin Nava was frustrated over the absence of commitment from the government sector and Petron to solve the oil spill. Greenpeace on the other hand has much fear that the remaining 1.9 million liters of oil inside the sunken tanker will cause more damage when released into the sea. There was public demand that Petron immediately raise the sunken tanker to prevent more oil spillage or to pump out the remaining oil from its tanks. Relief operations were also needed to compensate for the people of Guimaras Islands because of the loss of livelihood. Greenpeace urged that the local government should hold the oil company liable and that it should be accountable for the long-term rehabilitation of the affected areas including the marine sanctuaries, mangrove areas, reefs and coral ecosystems.[3]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The situation urged Petron to perform its social responsibility for the disaster or it would face charges from environmentalist groups or other consequences such as banning their products or paying fines if proven guilty when the case is brought to the court of law. Taking responsibility for the environmental hazards will even give the company a better image that it cares not only for profit but   also gives importance to its social responsibilities. The business should see that environmental concerns could turn into an instant marketing opportunity.[4] Instead of having bad effects, this could make the people patronize their products and instead of adding more cost, it would add more benefit.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Environmental degradation, although the more devastating effect, is not the only concern   brought about by oil spills. Fishermen are the ones that are greatly affected by such disasters because the fish are being killed. Oil spills also results in the ban of catching and selling fish and shellfish from the contaminated area to maintain market confidence and to protect fishing gear. Other industries that rely on seawater in their course of operations are mainly affected by oil spills. These may include hotel and restaurants that rely on tourist trade or water treatment plants.[5]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On the other hand, Transneft, an oil transporting joint stock company initiated the Baltic Pipeline System project which would would help in securing the safety of the environment through this pipeline system and also add a new transport route for Russian oil which is greatly needed. The system aims to minimize the negative impact of oil on the environment. The project is believed to be one of the most excellent projects in the history of Russia. In an ecological assessment of the construction of the Baltic Pipeline System, it was found out that the project complies with the environmental norms.[6] This action proves that safety measures can be done to ensure environment safety while also taking into account the needs of the economy.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Companies do affect people the same way that people affect the companies. Almost all countries have been dependent on oil and oil exporting countries have been gaining a lot of income from this. People rely on oil to fuel vehicles, run heavy machinery and others. The escalating prices of oil have urged many countries to find other sources of energy such as biofuels. This somehow reduced the dependence of mankind on oil.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A reduced dependency on foreign oil leads to economic problems for the oil producing countries. Low oil prices are good for oil consumers because it means less spending for petroleum products but this has adverse effects on oil producers such as the countries in the Middle East which is reflected in the performance of the economy.[7]  Ã‚   On the other hand, effects of rising oil prices can be seen when the US experienced oil shortages in 1973 and 1979. During these instances, the US reacted harshly and its citizens even get into fights at gasoline stations until an effort to conserve oil was established by the president.[8]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Oil companies are expected by the the people to take responsibility for any environmental hazards caused by the company. One example is Shell Oil which has initiated and participated in many environment and social campaigns. However, the company still faces a lot of accusations that it still contributing greatly in the destruction of the environment and its refineries, depots and pipelines threaten human civilization.[9]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A report states that Shell has been overstating its social and environmental performance and despite of adhering to its public commitment which is sustainable development, Shell has been putting the environment in much more trouble.[10] The report shows scenarios from different countries wherein Shell allegedly does not address social and environmental problems caused by faulty pipelines and others instead of going by its adherence to environment safety and sustainable development.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In Canada, Natural Resources Minister Gary Lunn explains that there should be a balance between the environment and economic growth. He also said that the two are intertwined. He agreed that the solution to address the needs of the environment is balancing the its needs with the needs of the industry. He also emphasized the production of clean energy technology such as tidal energy. Other environment-friendly projects that Canada would pursue are development of clean coal, improvement of biofuel technology and technology that would reduce green house gases emissions and pollution.[11]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Logging is another industry that greatly affects the environment. It is very harmful to the environment especially illegal logging. The loss of many trees result in many adverse effects such as the loss of habitat for many special of mammals, birds and other animals. It also contributes to global warming and other natural disaster such as flash floods and land slides.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the Philippines, illegal logging was a major factor in the loss of lives due to flash floods and even land slides during the rainy season particularly in the provinces of Quezon, Nueva Ecija and Aurora. Government hydrologist Richard Orendain said that it may be hard to determine whether floods may be attributed to illegal logging or just because of heavy rainfall although it is safe to assume that illegal logging has in   a way contributed to the natural disasters while Vice President Noli de Castro directly blamed illegal for floods and other past cases of flash floods and land slides.[12]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In Indonesia, many people rely on the forests for their source of livelihood. According to Edward Pollard from the Galung Palung National Park, illegal logging is the major industry in the region. It is the main source of income for many citizens. However, despite economic gains from timber companies, the entire community does not receive much benefit with the diminishing resource. Illegal loggers constitute to a large decrease in forest resources and no taxes are being paid to fund development projects for the citizens. People who work as loggers usually come from poor families and logging is not a permanent and a stable source of income and with the rate of the depletion of the forest resources, people will have to find other sources of income in the future.[13]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Indonesia has been plagued by illegal logging particularly caused by poverty and corruption. The exploitation of the natural resources was a vital factor in the economic development of the region but the government does not reap all the gains because of illegal loggers that contribute greatly to the depletion of natural resources but do not pay the necessary taxes which could have been used to fund various environmental problems.[14]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Loggers should be responsible enough to aid environment because this is where they get their income. The rapid loss of forest resources which contributes greatly to global warming and loss of biodiversity would also affect the loggers. Instead of clear logging in which all the trees are being cut down in an area, loggers can resort to selective logging   which is much less harmful and would give the forest time to recuperate.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the end, there is a strong need for businesses to balance between their income and social and environmental responsibilities. It may not seem beneficial and actually results in more spending for the company. However, taking to account the social and environmental responsibilities of the business would prove beneficial in the long course of business operations. Just like in the logging business, taking aggregate measures to avoid total destruction of forest resources will ascertain that the business will not run out of available resources. Likewise, oil production, which is associated with many adverse effects to the environment, may still choose to have an environment-friendly image which could boost its marketing drive. These additional costs should not be considered as expenses but rather as investments. Al Marashi, Habiba, Business vs. Environment, March 19, 2002, Retrieved   23 March 2008 from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.dqg.org/qcentral/dqg_events/seminars/mar02/business.asp Petron oil spill affected 40,000 people says Governor, InfoShop News, 2006 Retrieved 23 March 2008,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   from http://www.infoshop.org/inews/article.php?story=2006082101433380 Economic Impacts, The International Tanker Owners Pollution Federation Limited, 2007, Retrieved   Ã‚  Ã‚  Ã‚   March 23, 2006, from http://www.itopf.com/marine%2Dspills/effects/economic%2Dimpacts/ Baltic Pipeline System, Transneft, 2002, Retrieved 23 March 2008, from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.transneft.ru/Ecolog/Default.asp?LANG=EN&ID=219 Koepp, Stephen, Oil Prices, April 1986, Time Magazine,   Retrieved 23 March 2008, from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.time.com/time/magazine/article/0,9171,961087-1,00.html Refinery Reform/Global Community Monitor/Friends of the Earth, Behind the shine – the real impacts of Shell’s work around the world, June 23, 2004, Retrieved 23 March 2008, from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.refineryreform.org/PR_062304.html Behind the shine: The other Shell Report 2003, 2003, p.2, Retrieved 23 March 2008, from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.refineryreform.org/downloads/shellreport_behindtheshine.pdf Barlow, John , Tories want balance in environment and economy, June 30, 2007. Vol. 32 No. 44,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Retrieved 23 March 2008, from http://www.westernwheel.com/070606/news-tories%20want   Ã‚  Ã‚   %20balance.htm Terra Daily, Illegal logging a major factor in flood devastation of Philippines, December 1, 2004,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Retrieved 23 March 2008, from http://www.terradaily.com/2004/041201072557.jj82upor.html The Timber Mafia, Consequences of Illegal Logging: Environmental Implications, 2002, Retrieved   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   24 March 2008, from http://www.abc.net.au/4corners/content/2002/timber_mafia/resources/ [1]  Ã‚   Al Marashi, Habiba, Business vs. Environment, March 19, 2002, Retrieved 23 March 2008, from http://www.dqg.org/qcentral/dqg_events/seminars/mar02/business.asp [3]  Ã‚  Ã‚   P etron oil spill affected 40,000 people says Governor, InfoShop News, 2006, Retrieved 23 March 2008, from http://www.infoshop.org/inews/article.php?story=2006082101433380 [5]   Ã‚   Economic Impacts, The International Tanker Owners Pollution Federation Limited , 2007, Retrieved 23 March 2008, from http://www.itopf.com/marine%2Dspills/effects/economic%2Dimpacts/ [6]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Baltic Pipeline System, Transneft, 2002, Retrieved 23 March 2008, from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.transneft.ru/Ecolog/Default.asp?LANG=EN&ID=219 [7]  Ã‚   Koepp, Stephen, Oil Prices, April 1986, Time Magazine,   Retrieved 23 March 2008, from http://www.time.com/time/magazine/article/0,9171,961087-1,00.html [9]  Ã‚   Refinery Reform/Global Community Monitor/Friends of the Earth, Behind the shine – the real impacts of Shell’s work around the world, June 23, 2004, Retrieved 23 March 2008, from http://www.refineryreform.org/PR_062304.html [10] Behind the shine: The other Shell Report 2003, 2003, p.2, Retrieved 23 March 2008, from http://www.refineryreform.org/downloads/shellreport_behindtheshine.pdf [11] Barlow, John, Tories want balance in environment and economy, June 30, 2007. Vol. 32 No. 44, Retrieved 23 March 2008 from http://www.westernwheel.com/070606/news-tories%20want%20balance.htm [ 1 2] Terra Daily, Illegal logging a major factor in flood devastation of Philippines, December 1, 2004, Retrieved 23 March 2008 from http://www.terradaily.com/2004/041201072557.jj82upor.html [13] The Timber Mafia, Consequences of Illegal Logging: Environmental Implications, 2002, Retrieved 24 March 2008, from http://www.abc.net.au/4corners/content/2002/timber_mafia/resources/ Business versus Environment. (2017, Mar 26).