Research Articles Base: Sample Annotated Bibliography

Listening and Reading

Question (2000 words): “Listening and reading critically – that is, reacting with systematic evaluation to what you have heard and read – requires a set of skills and attitudes’ (Browne and Kelley 2007, p.2) Define and discuss critical thinking. Include a discussion of the skills and attitudes which are integral to critical thinking. In what ways is critical thinking a tool for administrative managers? Qualities of the assignment: The introduction should provide the outline of the essay and the way in which you are going to approach the topic as well as definitions of any key terms. The discussion should address the question. The conclusion should summaries the main points. 6 nos. of reference (less than six references used for the essay will result in a maximum mark of 49%) Credit:ivythesis.typepad.com

Listening and Reading

Question (2000 words): “Listening and reading critically – that is, reacting with systematic evaluation to what you have heard and r...

The Rescue Culture

The Rescue Culture

Title of the Essay: “Promoting the ‘rescue culture’ has become an overriding feature of the current legislation dealing with insolvent com...

Australian Taxation

Australian Taxation

There are 5 Australian taxation questions which related capital gains, allowable deductions, eligible terminating payments, individual tax...

New Tools or New Crime

Old crime, new tools or new crime, new tools. Which poses the greatest threat? See in particular handouts lecture notes Week 5 which is file 1. Computer Forensics and Criminal Investigation What is the question asking you to do? This question is asking you to how the Internet and computer related technologies have facilitated the commission of old crimes and created new threats and crimes. Your answer should address the following key issues: – What are the old crimes that are now perpetrated by the availability of new tools i.e. the internet and computers? – What are the new crimes or threats that the Internet and related technologies have made possible? – What are the personal and corporate vulnerabilities that the Internet has made possible for criminals and hackers to exploit? – It should make reference to current and past news events of not relevant to the question? Core Reading List Essential Reading  (2007) Forensic Computing A Practitioner’s Guide Springer-Vela. UK (2006) Cyber crime and Society, Sage Publications. London. Recommended reading  (2005) Handbook of Digital Evidence: Reliable Forensic Computing Springer-Vela New York  (2002) Computer Forensics: Computer Crime Scene Investigation, Charles River Media/Prentice Hall. Key Journals Journal of Digital Forensic Practice PC Pro Magazine Key Web Sites http://www.homeoffice.gov.uk – The Home Office http://www.policewebsites.co.uk – A collection of UK Police websites http://www.forensic.gov.uk – Forensic Science Service Science Servicegov.uk http://happygeeknewmedia.blogspot.com/ – Dave Winders bog site that has lots of pertinent information http://www.businessweek.com/technology/list/security01.htm – American Business site with relevant security/cyber crime articles http://www.techworld.com/security/internet-security.cfm – UK’s infrastructure and Network knowledge centre. http://www.publications.parliament.uk/pa/ld200607/deselect/ldsctech/165/165i.pdf – Parliamentary Report on Internet Security. Credit:ivythesis.typepad.com

New Tools or New Crime

Old crime, new tools or new crime, new tools. Which poses the greatest threat? See in particular handouts lecture notes Week 5 which is fi...

The New York Department

Sears Auto Centers (A) TABLE OF CONTENTS Facts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 Stakeholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Alternative Actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Prioritization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Recommended Action Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Epilogue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Bibliography . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Appendix A: Excerpts from the 1972 Auto Repair Act; Business & Professions Codes 9884.7, 9884.8, 9884.10 Appendix B: California Department of Consumer Affairs, Bureau of Auto Repair Articles Appendix C: Excerpts from Sears 1997 Annual Report, Message from the Chairman Appendix D: Auto Repair Secrets Appendix E: Business Week, Wall Street Journal 1992 Articles   TO: Edward Brennan FROM: MBA Student DATE: June 20, 1992 SUBJECT: Sears Auto Centers ______________________________________________________________________________________ This memo details my recommendations for your consideration of resolution to the charges against Sears Auto Centers by the Department of Commerce, Bureau of Auto Repair. I have also detailed for you my thought process, which allowed me to derive these recommendations. Items that have caused me reflection include: * Should brake calipers be reconditioned at the time brake pads are replaced especially if the pads show significant wear as did the BAR vehicles? There is some industry support for caliper reconditioning to be completed as a matter of course when brake pads are replaced in order to bring the entire system up to original standard. The BAR does not support preventive maintenance. The BAR does not believe that any part should be repaired or replaced unless it failed. BAR regulations recognize accepted trade standards as appropriate conduct. Should caliper reconditioning be an accepted trade standard? BAR does not agree. Excerpts from the California 1972 Auto Repair Act are included in Appendix A. * Did the new commission system introduced in 1991 for the mechanics, installers, and tire changers drive the employees to the wrong behavior? Were these employees driven to sell quotas or were they just responsible for ambitious goals? . * Was the test the BAR used to investigate Sears Auto Center indeed fair or did it seek to entrap Sears? They used older cars and installed some new parts, but aged those parts to look as old as the remainder of the parts. Wasn’t it a normal course of behavior for the mechanics to suggest preventive maintenance for other parts they felt would fail in short order? BAR may not support preventive maintenance as an accepted trade standard but does that constitute overselling on the part of Sears? * Did the BAR use Sears as a means to keep their doors open? Was it a coincidence the DACE Director announced the results of their 18 month undercover investigation within weeks after legislators announced the DACE was targeted for elimination due to a budget shortfall? * Did the Department of Commerce in New Jersey use fair methods to investigate Sears or did it seek to entrap Sears? Since New Jersey did not authorize the repairs, the mechanics had to rely primarily on their diagnostic test equipment to identify the problem. The diagnostic equipment indicated they had an alternator that did not work which the average mechanic would most likely write up to replace. If Sears mechanics were authorized to do the repairs, wouldn’t they discover the wire had been disconnected and react appropriately?   BACKGROUND Sears Corporation is a Fortune 500 firm who has been in business since 1886. They are infamous for their general catalog of mail order consumer goods and their retail stores. They also own Allstate insurance, Coldwell Baker, a real estate broker and developer, and Dean Witter, a stock brokerage firm. Sears is organized into four divisions which includes the Merchandising group, Allstate, Coldwell Banker, and Dean Witter. Sears is known throughout the US for “Satisfaction Guaranteed” for its products and services. People trust Sears as it is a place that sells quality goods at reasonable prices. Sears has a reputation as an American institution. It is the place where America shops.   FACTS Business Climate: Although Sears has been known for its everyday low pricing, times had changed and by the 1980′s Sears has found some of its’ locations were not necessarily where the customers liked to shop. Sears has suffered competition from Wal-Mart and Kmart as well as niche stores like The Gap. They have also been under attack from some of their shareholders for their declining performance. In 1990, Sears suffered a 40% drop in earnings. The Merchandise Group (which includes the 875 Auto Centers) dropped 60%. Sears Auto Centers: The Sears Auto Centers focused on under car services, which consisted of brake repair, replacement of mufflers, shock absorbers, and struts. In 1991, they serviced 20 million vehicles and employed 34,000 people. The Auto Centers accounted for 9% or 2.8 billion of Sears 1991 retailing revenues. The Auto Centers, however, were the least profitable of the Merchandising Division’s three units contributing 5% of the divisions’ profits. A substantial percentage of brake jobs performed by Sears were the basic one-axle brake job. This included replacing pads, turning the rotors or drums, repacking wheel bearings, and inspection of calipers and other brake parts. On January 1, 1991 Sears cut the hourly wages of their mechanics, installers, and tire changers at their Auto Centers. The Service Advisors (3500 employees) went from a straight salary to a commission based system. They were required to meet certain product specific sales quotas such as a number of alignments per shift and dollar volume quotas based on the value of goods and services sold per hour. Sears management implemented a fixed dollar amount, or FDA per hour which varied depending on the classification. The net effect of this action was to place these employees on a commission plan whereby the more they contribute to the shop flat rate objective ( per hour), the more they could earn. The employee received .25 per every shop flat rate objective per hour he/she contributed. The California Department of Consumer Affairs, Bureau of Automotive Repair: The California Department of Consumer Affairs (DACE) handled complaints regarding false or misleading advertising, fraud, and unfair business practices. In the time frame between 1989 and 1992, the Bureau of Automotive Repair (BAR) received 669 complaints against Sears. This represented a little over 1% of the 18,000 complaints received annually. In response to the complaints, The Bureau of Automotive Repair of the DACE investigated Sears 38 times from December 1990 to December 1991. According to BAR, Sears employees recommended and performed unnecessary service or repairs in 34 of the instances and averaged an overcharge of 3 each. Their focus was on braking system repairs. The BAR used vehicles needing minor brake repair. The brakes and suspension disassembled the brakes and suspension and inspected, marked and photographed the parts. Most of the cars used were high mileage, older models (1978-1986) with significant repair problems. BAR replaced the failed parts with new parts and then aged the new parts so that they appeared to be original to the vehicle. The calipers, shock absorbers, coil springs, idler arms, usually had less than 20 miles of use on them. The BAR considered recommendations based on preventive maintenance to be inappropriate. Since the BAR found fraud, false advertising, etc in approximately 90% of the Sears Auto Centers they investigated they felt they had a responsibility to file charges against Sears. In December of 1991, the Department of Consumer Affairs approached Sears discreetly with its’ evidence and asked for a fair settlement. They considered a settlement of – million to be fair. Sears offered a 0,000 settlement and requested six months to investigate the charges.   Charges Against Sears: Frustrated due to a lack of a satisfactory resolution on June 11, 1992, The California Department of Consumer Affairs filed an Administrative Action to revoke the auto repair license of all 72 Sears auto centers in California for violations of the states’ Auto Repair Act. The complaint charged Sears with making false or misleading statements, fraud, false advertising, failure to state clearly parts and labor charges on invoices, and willful departure from accepted trade standards. The specific Business and Professions Codes Relating to the Accusations are: 9884.7(1)(a) False or misleading statements, 9884.7(1)(d) Fraud, 9884.8 Failure to clearly state parts and labor on invoice, 9884.10 Failure to return parts (Appendix A) and 3372.1 False advertising. California Attorney General’s office and the District Attorney for the County of Contra Costa is considering a civil lawsuit, which can lead to fines and other monetary damages. On June 15, 1992, the New Jersey Consumer Affairs Department charged Sears with giving consumers inflated estimates for unnecessary repairs. They investigated 38 shops by using a late model car and disconnected the alternator wire. Twenty three of the shops recommended unnecessary repairs or misdiagnosed the problem. The work was not performed on the cars. On June 18, 1992 Florida’s Attorney General also announced that it would launch an investigation into Sears auto centers because of the large number of complaints. The New York Department of Motor Vehicles found that Sears had overcharged in only one of eight Sears shops investigated. They do not believe they have a problem in NY. State or Federal Statues: The California Department of Consumer Affairs, Bureau of Auto Repair can only revoke the license of an auto repair shop that is in violation of their Auto Repair Act. They cannot levy fines nor file any legal charges. They can recommend settlements as they have done. The BAR can impact the firm’s business through their charges by disrupting the consumer’s trust in Sears and closing them down. This is also the case in the state of New Jersey and in Florida. Consumers, however, can file civil charges under the Statue of Fraud under Common Law within the states jurisdiction. (More information on Fraud is addressed under Option 2 of Alternative Actions).   STAKEHOLDERS A review of the Stakeholders involved are listed below including an attempt to address what might be the concerns, reactions, and possible actions of these groups of stakeholders in the days and weeks ahead. Sears Consumers: As a consumer, one would be leery of doing business with a firm that was charged with false advertising and fraud especially if one was trying to buy something that might require service in the future. If the only items one bought at Sears were clothing, household items such as sheets, towels, and/or small appliances, the charges by the California Department of Consumer Affairs BAR most likely will not affect their buying habits all that much. Those buying appliances, however, or large tools such as riding mowers, etc might be concerned because those items might require repair work at some time and one would wonder about the truthfulness behind Sears repair program. The allegations against Sears will drive some consumers to acquire their acquisitions of large appliances to other firms. The business volumes at the Sears Auto Centers particularly in the state of California will most likely fall for the remainder of 1992. Those individuals that choose to continue to do business with Sears Auto Centers will most likely challenge the mechanic and scrutinize their invoices more closely. Sears Stockholders:. The charge by the California Department of Commerce and subsequent states of New Jersey and Florida has drawn national attention. The integrity of the management is at state with the implementation of the commission system. Did it drive the mechanics to wrong behavior in fixing things that didn’t need fixing? Sears stock has dropped from 43 2/8 on June 1 to 41 3/8 on June 11 to 38 1/8 on June 19. As a stockholder one would have to ask themselves do they want to be an equity owner in a company charged with fraud, false advertising and willful departure from accepted standards? Sears Employees: Sears has been charged with a wrong doing. Employees who take pride in their work are most likely very concerned with the ethics surrounding the claims of the BAR. Sears could potentially lose some of these employees and managers who may believe the allegations and decide to work elsewhere. The Government: Since two states have filed charges against Sears as of today and a third has indicated they are investigating, the National Government is taking notice and may need to determine if a federal investigation needs to occur. The Suppliers: Sears suppliers of calipers, brakes, etc. are most likely concerned about their potential loss in sales to Sears assuming their volumes decrease as a result of consumers going elsewhere for their brake jobs. They may want to renegotiate their contracts with Sears. Sears Competitors: Sears competitors have a lot to gain from the negative publicity Sears will undoubtedly receive in the weeks ahead. Loyal Sears customers may switch to other Auto Center establishments causing a loss in revenues to Sears. The Community or public at large: The public at large believes in Chevrolets, apple pies, and Sears. The allegations charged against Sears has caused the average person to take note and may impact their buying habits and cause them to shop elsewhere. The Department of Consumer Affairs, Bureau of Auto Repairs: Consideration has been given to terminating the California Department of Consumer Affairs, Bureau of Auto Repairs due to budget restrictions. By bringing the charges against Sears to light, the BAR has emphasized their consumer advocacy support to the average auto driver in the state of California. The charge against Sears has received national attention as they most likely assumed it would. The pursuit of Sears may be just what they needed to keep alive. Edward Brennan: I have listed Mr. Brennan as a stakeholder as he has come attack recently for the lack of Sears financial performance in recent years. Sears has been accused of being time warped back to the 50′s. Wall Street was disappointed with the Board’s decision to sell the Sears Tower and to use the proceeds to buy back Sears stock. Sears has been under fire for not selling off the financial divisions and for not putting more focus on the retail operations. In February of 1991 Fortune ranked Sears 487th out of their listing of the top 500 companies. It is my opinion the press and the stockholders will be watching closely how the charges by the BAR are handled by Sears top management. This is not intended to be an exhaustive list but rather it is focus on those most impacted. The charges against Sears are serious and must be reckoned with. Sears runs the risk of alienating their existing and future customers as well as their stockholders. It is my opinion an immediate resolution must be sought. To identify the possible resolution I would like to examine the pertinent values that apply in this situation and then attempt to prioritize them.     VALUES * Personal Honesty: Sears has a commitment to all of their stakeholders to be honest in their advertising and promotions both in their written and verbal communications. If one suspects they are not being truthful, then one would be highly concerned about doing business with them or acquiring stock in their firm. One would also have to question how to attract prospective employees if the firm had a reputation for being dishonest with their customers. As a prospective employee, one would wonder if the firm would be dishonest with oneself as well. Honesty affects Sears on all fronts including the suppliers and the DACE. If a firm is perceived as dishonest, it will take a great deal of public relations to overturn that image. Integrity: What does Sears stand for? Sears has been a recognized leader in the retail industry for approximately 100 years. What is leadership? Does it mean do anything for the sake of profits? How do the Service Advisors decide when to recommend replacement parts vs. following the code in the Auto Repair Act? * Institutional Responsible citizenship: Sears has a respect for the communities in which it operates. They donate money to schools and to social programs. They encourage their employees to get involved in the communities. Would they help them one day and overcharge them for auto repairs the next? Pursuit of excellence: Sears has a reputation for quality appliances, items, and services. One expects products or services obtained from Sears to be solid and last a reasonable period of time. Sears has a Satisfaction Guaranteed motto which implies the pursuit of excellence is not just a saying but rather a way of doing business. Accountability: What is Sears responsibility? If indeed the commission system used by the Auto Centers caused the mechanics to perform unethical acts, shouldn’t Sears be accountable for those acts and take the appropriate actions with their customers to resolve? *Interpersonal Promise keeping: By accepting the cars in the Auto Center, Sears had a commitment to the customers to service their needs in a cost effective manner. Customers expect Sears to repair their vehicles and make them safe for them to drive. Loyalty: Sears has maintained a loyal base of customers for years. Many people shop at Sears because their parents and grandparents shopped at Sears. Loyalty takes years to develop and to nurture and only a short amount of time to lose. By not addressing the concerns of the consumers Sears runs the risk of losing customers for a long time to come. There are many statistics to prove that a dissatisfied customer will share their displeasure with many individuals. Fairness: What is fair? Is providing preventative maintenance to cars to protect consumers fair? One can argue that that is the right thing to do. Is advertising a low price fair when one knows the actual charges may be much higher? Probably not, but isn’t the disclaimer on the printed ad fair? Caring for others: Is it kind to tell customers that their car will fishtail if they don’t replace a part? Is it right to scare customers to buy parts they may need in the future? Is it compassionate to replace parts that one believes may need to be replaced because they look worn out? Respect for others: Did Sears show respect by placing an ad in the paper that displays a price that is typically lower than their actual charges? Is this out of line with their competitor’s advertising? Did Sears show respect for their customers by replacing parts that didn’t need to be replaced. Did they show respect when they didn’t itemize an invoice?   ALTERNATIVE ACTIONS  Do Nothing is not an option in this case as the charges have been made. Sears cannot ignore them or will them to go away. Sears runs the risk of having their 72 Auto Centers in the state of California shut down as a result of this investigation. This will affect Sears overall reputation plus sever a revenue stream for the duration of shutdown. Sears either has to fight back or admit wrongdoing or some modified version of both. The options are: 1–Fight back! Question the motivation of the BAR as to the timing of the investigation. Did they do this in an effort to win consumer support and allow themselves to stay afloat? Did they set up Sears? Question the means in which they conducted the investigation. By making the new parts look old, did they entrap the Sears mechanics to make recommendations to replace the parts? Is their policy of not recommending preventive maintenance fair to this investigation? Have the Sears legal team investigate the ethics behind the investigation as well as the legality of it. 2–Accept Responsibility/Admit Wrongdoing. Have Mr. Brennan. make a statement to the press and admit wrongdoing and accept responsibility for the actions of the mechanics. Put a full page ad in selected newspapers and apologize and offer to make restitution to anyone who felt they had been overcharged. This would have to be a national offer and could represent substantial charges to Sears as well as time to redo the inspections. Review the training program and/or hiring standards of mechanics to ensure they know how to identify problems quickly and easily and are capable of offering the appropriate problem resolutions. Conduct a meeting with the community colleges, specialty schools that teach mechanics and specify the training requirements needed in the auto repair service. Perhaps in an effort to restore consumer faith, partner with some of these schools and promote Sears community efforts to the media. Hire an Ethics Officer to oversee all functional areas. Eliminate the commission plan system in the Auto Centers and review any other incentive programs at Sears to ensure they don’t drive anyone to unethical behavior. The Attorney General has indicated civil action may also be filed against Sears as a result of these allegations. From a legal point of view, we established a bilateral contract with the customers as we established a promise to replace parts in their car for the promise of compensation. The contract between the mechanic and the customer is an Express contract because the terms of the offer and the acceptance are specifically stated, either orally or in writing if an estimate was completed. For now we can assume all parties involved in these transactions had the capacity to form a contract. The subject matter of the contract is legal. It is an enforceable contract because it is valid–the contract has the necessary contractual elements of an offer, an acceptance, consideration, parties with capacity, and a legal purpose. The terms of the offer are reasonably definite and were communicated to the offered either in writing via an estimate or verbally. The offer and the acceptance constitute mutual consent. Once the repair work or brake jobs had been completed we had a fully performed contract. Because we have a legally enforceable contract, any civil action filed against us could result in damages to the plaintiff should Sears be found guilty or if Sears chooses to admit guilt to the charges. Rescission could be the remedy, which is available when fraud, mistake, duress, or failure of consideration is present. The charges again are: Sears made false or misleading statements, guilty of fraud, false advertising, failure to state clearly parts and labor charges on invoices, and willful departure from accepted trade standards. Option 2 of the Alternative Actions is an admission of guilt to making false or misleading statements, fraud, etc. Fraud is an intentional tort and is covered by Common Law. The tort of fraud or deceit involves 1) a misrepresentation of material facts, 2) the intent to deceive or the reckless disregard of the fact’s truthfulness, 3) the knowledge that the facts are false, 4) the victim’s justifiable reliance on these facts, and 5) damages. The proof of each element must be clear and convincing. If Civil Actions are filed, the Prosecutor could argue that the brake jobs advertised by Sears were seldom done for the amount advertised which, shows a misrepresentation or an intent to deceive. (Point 1 and 2) Failure to provide an itemized bill could be an indicator that Sears is unwilling to put in writing the work that they did which the Prosecutor could argue against point 3. The average customer is not too savvy on auto repair and is reliant on the information provided back to them by the mechanic. (Point 4) The damages received by the consumer are the excess charges they allegedly paid for parts they didn’t need. (Point 5) Since fraud is typically difficult to prove due to establishing wrongful intent, many consumers file for misrepresentation instead which is a lesser charge. The consumers would not need to prove that Sears intended to deceive or had knowledge of falseness. Juries typically yield smaller settlements to charges of misrepresentation than charges of fraud. Regardless, civil litigation may cost considerable time and money which needs to be seriously considered if Sears admits wrongdoing to these charges. Admission of wrongdoing will not win the public’s trust, however. Valued customers will take their business elsewhere even if Sears redoes everyone’s inspection and refunds all of the alleged overcharges. Stockholders’ confidence in Sears management will be further eroded. Although this may be the “right” approach, I would advise against it. 3–Accept Responsibility/Admit No Wrongdoing. Raise the issue with the media regarding the possible motive of the BAR identified in Action 1. I wouldn’t recommend an outright attack on this issue as it may look like Sears is trying to excuse the charges, but I would give it to the media and let them run with it. . Also tell the media about the possibility of entrapment identified in Action 1. Aggressively challenge the policy of not accepting preventive maintenance by the BAR. The Auto Repair Act was created in 1972, 20 years ago. Perhaps it is time to be updated. Promote that Sears cares about the safety of their customers and only recommends parts they believe or at or near failure. Challenge the fraud charge on this basis. Also challenge the false advertising charge since Sears’ Ads clearly state additional parts may be required. Accept responsibility without wrongdoing on a national level, redo the inspections, and make restitution to those that felt affected. This will have the affect of making Sears look good to their stakeholders and throw a cast of doubt over the BAR.   PRIORITIZATION In this particular situation, I believe the consumers are the most important stakeholders and their issues/concerns need to be addressed. I came to this conclusion as I identified the values as many of them I described were written from the consumer’s point of view. The charges against Sears are serious. Consumers most likely feel cheated and will most likely take all of their business elsewhere. I believe Sears needs to stop the erosion of retail switching as much as possible and make the customers feel that they get good value for their money when they shop at Sears. Reinforce the “Satisfaction Guaranteed” motto. I believe the Sears stockholder comes in a close second and need to be reassured their investments are well placed in Sears. If they feel the consumers are not addressed quickly and adequately, the loss in business will further erode the performance of Sears stock. By addressing the consumers concerns quickly, Sears can also address some of the stockholders concerns as well. I believe Honesty is the value that is the most important in this situation. I came to this conclusion because it impacted several of the stakeholders and permeates the issue at hand. Customers need to know that the service advisors/mechanics are honest and truthful. I think most customers believe or want to believe their mechanic knows something about cars and will take their input as gospel regarding the needed repairs on their car. They may challenge or ask questions but will typically buy into what services they are told they need. I believe Option 3 identified in the Alternatives section is the course of action that will cause the greatest good and the least harm. This is the option of fighting the false advertising and fraud charges, challenging the Bars’ position on preventive maintenance, and addressing the concerns of any and all consumers who had their cars repaired during the time frame of the investigation.   POTENTIAL ACTION If civil actions are filed against Sears, I believe Sears should probably try to find a way to settle out of court with the complainant’s). To address the ethical issue at hand, we need to evaluate the actions, policies, and decision making processes of Sears’ Auto Centers. There are several different ethical approaches we may try to utilize including Unitarianism, Deontological, or Virtue Ethics approach. I am going to utilize the virtue ethics approach as it focuses on the praiseworthy features of human character to do what is morally commendable. Sears must analyze how they conduct business in the auto center shops at the individual, departmental, and organization level. Sears needs to look at its moral responsibilities in regards to the auto center shops and determine if their behavior is right or wrong. In so doing, I believe the actions and decision making made at Sears (that being moving the mechanics to a commission plan) were made with the stockholders in mind. The intent was to improve the Merchandising Divisions’ financial performance. The intent was good but the execution, the BAR feels, was overzealous. Sears has a policy of Satisfaction Guaranteed and now is the time to showcase it. The first Action I would recommend is to write a letter to every customer who had their auto repaired at a Sears Auto Center during the time frame of the BARS’ investigation. The letter should state the actions Sears is taking to address the charges filed against them including: Sears believes they have the duty to notify consumers of preventative maintenance Describe the methodology of how the tests were conducted Reiterate the phrase in the advertising that clearly states additional parts may be required Tell customers Sears has contracted with competitive auto centers (at a negotiated inspection rate) for them to be able to have their cars inspected there at Sears’ expense. Have them take in your invoice (those that are itemized) to show what work was done. If the inspection validates the parts are not needed have the auto center indicate it on the invoice and send it back to Sears. Pay refunds to customers who had unnecessary repair work. This may encourage your customers to continue their business at the competitors’ but it may also show them Sears is serious about addressing their problems. Sears could also hire an outside mechanic consultant to do the inspections at Sears but consumers may think he is getting a kickback from Sears if he doesn’t find any problems with the work that was done. If there was no itemized invoice, offer the customer a coupon valued at 0-0 to be used at any department in Sears for a period up to one year. Sears also needs to review their incentive program for their mechanics, etc. We know that “compensation contracts serve at least two important functions. First they are used to motivate workers. Second, they are used to share risk more efficiently. Unfortunately there is a tradeoff between these two objectives.” The tradeoff in this situation may have incanted the wrong behavior. Sears management needs to choose the specific compensation contract that maximizes expected profits and motivates the desired behavior in their employees. Unfortunately there is not an ideal compensation plan. It is my opinion that internally Sears should take the following actions: Eliminate the commission plan for the mechanics, etc Put the mechanics, etc on a salary plan and perhaps consider implementing a team bonus based on customer satisfaction, response time, and sales Review other departments who may be on a commission/quota system and make appropriate changes/modifications as need be. Sears should also review their training program and incorporate some of the suggestions identified in Option 2. By taking the above actions I believe we can Regain the loyalty of Sears’ customers Regain the trust of Sears’ stockholders and employees Demonstrate the “Satisfaction Guaranteed” motto Restore the faith in Sears with the California Department of Consumer Affairs, the people of California and the nation In summary, Sears should take the above actions in my opinion because it reflects the morally commendable behavior of the praiseworthy features of human character.    EPILOGUE Department of Consumer Affairs, Bureau of Auto Repair A phone interview with Mr. Tom Hopkins, Enforcement Officer of the California Department of Consumer Affairs, Bureau of Auto Repair yielded the following information: As a result of the investigation conducted by the BAR, Sears Auto Centers was shut down for 1 day and placed on probation for 3 years. On August 31, 1992, Sears agreed to a stipulation which resulted in an out of court settlement of 8 million dollars. Of this amount 3 million dollars was paid to consumers and 1.5 million was paid to 74 community colleges (,000 each) and 11 satellite programs (00 each) who had training programs for mechanics. The balance went to the State of California and the Contra Costa Attorneys office. The BAR was able to collect cost recoveries for their out of pocket expenses but they are unable to levy any fines against offenders. The fine against Sears was the largest settlement the BAR had been successful at orchestrating. The Director of California’s Consumer Affairs, Mr. James Conan appeared on the Today Show and Good Morning America as a result of this investigation and received acclaim for their undercover work. Mr. Mark Skelton authored a book entitled, “What Auto Mechanics Don’t Want You to Know” as a result of this investigation and highlighted Sears in the book. Sears In the 1997 Sears Annual Report the CEO states, “Breadth and depth of customer relationships make Sears different from other retailers….”. They relate pay practices to business strategy. They have a goal sharing program in place and they tie performance bonuses and local and national award programs into compensation. This is designed to motivate employees. They have granted stock options to 19,000 of their managers and introduced a discounted stock purchase program for their regular and part time sales associates. The Chairman believes that employee ownership is key for everyone to become a change agent to help Sears remain competitive. In 1997 after being charged with inappropriately collecting on bankruptcy reaffirmation agreements, they mailed Sears Freedom & Obligations brochures to their salaried managers and required them to read Sears code of business conduct and to sign an agreement to abide by them. They established a chief compliance officer who has authority to examine every part of their company. “Sears acknowledges their issues. They take immediate action to correct them; they learn from them and then they move on. Their reputation is built on trust and integrity. They will not sacrifice their reputation with the customer in order to enhance profitability.” Today Sears still operates a chain of Auto Centers. Their mechanics are paid on a commission system. The managers are paid a salary and a bonus. They have implemented Sales Reps in the Auto Centers who have the responsibility of interfacing to the customer and presenting the estimate to the customer. The Sales Reps are on a commission………   BIBLIOGRAPHY WWW.CA.DCA.GOV, California Department of Consumer Affairs WWW.CARINFO.COM/REPAIR2.html, Auto Repair Secrets WWW.SOPADRE.COM/COMPANY/ANNREP97/index.htm, 1997 Sears Annual Report WWW.SMOGCHECK.CA.GOV/000049.htm, The 1972 Auto Repair Act, California Department of Consumer Affairs An interview with Mr. Tom Hopkins, Enforcement Officer, California Department of Consumer Affairs, Bureau of Auto Repairs, February 1, 1999. Bahaman, Herbert M. and Dumas, Mary Jane, The Legal, Ethical and International Environment of Business, West Publishing Co., 1996. Brinkley, James A., Smith, Jar, Clifford W., Zimmerman, Jerold L., Organizational Architecture: A Managerial Economics Approach, Times Mirror Higher Education Group, 1996. Skelton, Mark, What Auto Mechanics Don’t Want You to Know. Monks, Robert A.G. and Minnow, Nell, Corporate Governance, Blackwell Publishers, 1995. Patterson, Gregory A., “Sears is Dealt a Harsh Lesson by States”, The Wall Street Journal, October 2, 1992. “Did Sears Take Other Customer For a Ride”, Business Week, August 3, 1992. Credit:ivythesis.typepad.com

The New York Department

Sears Auto Centers (A) TABLE OF CONTENTS Facts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....

Research Paper a Historical look at the Group where she became the lead singer including thier accomplishements

My Favorite Recording Artist               Considered among the greatest artists in the 1960s and greatest female rockers of all time, holds an undying memory of her years as American singer, songwriter, and music arranger. This paper presents a historical look at the group where she became the lead singer including their accomplishments; personal assessment on her personality and its impact to her fans, fellow musicians, and people; and a sociological evaluation on how will she be remembered by the society and its people.   Janis Joplin and Big Brother and the Holding Company: a historical perspective               Vorda (1994) reports that Big Brother and the Holding Company joined together during the mid-1960s from the Haight-Ashbury district of San Francisco. It consists of the following members: (guitar); James Gurley (guitar);  (bass);  (drums) as the newly acquired member after replacing the old drummer. The group is identified to have numerous followers but because they are just among the estimated 1,500 rock bands in the Bay area during those years, they decided to have a female lead singer to set them apart from the bandwagon of rock bands. In a brief biographic entry written by Laura Joplin and posted in www.officialjanis.com, Janis was tempted to audition when an old friend, Chet Helms informed here about an up-and-coming local group who needed a female lead singer. Helms was the manager of the group and he suggested Joplin to join. During that time, Joplin returned back home in Texas to recover from drug addiction. She accepted the offer in June 4, 1966 and returned to San Francisco while a rumor has it that while in Texas, she had been invited to join  as co-lead singer for the legendary 13th Floor Elevators (Vorda, 1994). It was six days after her joining to Big Brother and the Holding Company when her first performance was staged in Avalon Ballroom, San Francisco. They are constantly invited to perform in various venues in the Bay area and up and down the California coast together with other music personalities and other groups. Their emerging popularity was given a rising interest for their unique trademark of psychedelic rock. In August 23, 1966, they signed with Mainstream Records and recorded their first album the Fall of 1966. As the recording progresses, the group continuously acquires popularity as they perform in various locations around California and nearby states. The Big Brother and the Holding Company ‘s first album of the same title was released and consisted of ten (10) tracks namely: Bye, Bye Baby, Easy Rider, Intruder, Light is Faster than Sound, Call on Me, Women is Losers, Blind man, Down on Me, Caterpillar, and All Is Loneliness, wherein Blind man and All Is Loneliness became the most popular singles.  While handled by Mainstream Records, they reached #60 in the charts. Then during the summer of 1967, the band played in a large concert, The Monterey International Pop Festival exemplifying a show stopping performance highlighted by Joplin’s frenetic singing. Janis smashed through her obscurity with Big Mama Thornton’s Ball and Chain and the world noticed. Then, the group was actively courted by Albert Grossman, known to be one of the most influential entertainment managers of the day. Through his representation, they signed a three-record recording contract with Columbia Records, who bought out Mainstream’s rights. After signing to a new recording outfit, the released another album entitled Cheap Thrills in August 1968 as it soars high on charts and soon went gold. The album has seven (7) regular tracks namely: Combination of the Two, I Need a Man to Love, Summertime, Piece of my Heart, Turtle Blues, Oh, Sweet Mary, and Ball and Chain plus four (4) bonus tracks including Road Block, Flower in the Sun, Catch Me Daddy, and Magic of Love. The hits Piece of My heart and Summertime became the most favorite tracks from the said album. The album accomplished an outstanding performance in the charts for seven weeks and it went to #1 in October where it stayed for two months. Piece of My Heart reached #12 spot at the same time as Mainstream capitalized on their fame by belatedly releasing Down On Me which reached #43 (Vordo, 1994). With their current successful stature, the band was playing to outsized audiences with thousands and hundreds of people who wanted to see them in exchanged for significantly high fees. The billing now read as Janis Joplin with Big Brother and the Holding Company making Joplin the front woman for the band. They enjoyed the large earnings that they have while dealing with the mounting pressure. In the process and with all the means, the hippie rockers pampered themselves to use high-priced drugs that created negative effects resulting to poor performing and work relationships. Unbelievably, Joplin decided to leave Big Brother with her last appearance with them occurring on December 1, 1968 (Vorda, 1994). Among the identified reason of leaving is the bad publicity that the band received for not playing up to her level. In Christmas of 1968, the group played its last gig together. Big Brother released two albums after Joplin’s departure from the group before breaking up. The song Combination of the Two seems prophetic in hindsight in that neither Big Brother nor Joplin could attain the heights separately that they achieved when they were together (Vordo, 1994). A complete list of the group’s performances and concert is listed in Joplin’s Official Website – www.officialjanis.com/playdates.html. After she left Big Brother and the Holding Company, Joplin formed a new group called Kozmic Blues Band that is oriented more toward blues and released a new album entitled I Got Dem ‘Ol Kozmic Blues Again, Mama in September of 1969. Tracks include eight (8) songs such as Try, Maybe, One Good Man, As Good as You’ve Been to This World, To Love Somebody, Kozmic Blues, Little Girl Blue, and Work Me, Lord. The new band and album released received ambivalent reaction as seen in the mixed reviews from the American audience. But in Europe, the group was welcomed with stridently enthusiastic praise. Still with the kind of lifestyle Joplin lives, she grew with greater use of drug and alcohol with the purposes of increasing both the artistic creativity and to deal with the tensions of coming down. The continuous use of drug and alcohol made Joplin realized she needed to address her dependency and quit her drug and alcohol use. To do such, she formed a third band called Full Tilt Boogie Band, which developed more professional popular sound and considered to be Joplin’s own unique style of white blues that made her happier. Her new band recorded the album entitled Pearl, which includes the tracks Move Over, Cry Baby, A Woman Left Lonely, Half Moon, Buried Alive in the Blues, My Baby, Me & Bobby McGee, Mercedes Benz, Trust Me, and Get it while You Can. As the recording progresses, she was inclined into using heroin again. Joplin played with two other bands but the chemistry seemed to be lacking from what she had with Big Brother (Vordo, 1994). The constant used of heroin that led to accidental overdosed caused her death on October 4, 1970 in a motel room in Los Angeles at the age of 27. Her third album was released posthumously and widely acclaimed as it stayed #1 for nine weeks in early 1971, launching the popular songs Me & Bobby McGee and Mercedes Benz. After her death, all albums became gold, platinum, and triple-platinum. The Greatest Hits album still tops the charts in Billboard as several new releases have followed her death.   Janis Joplin and Big Brother and the Holding Company: a personal perspective   Paolleta (2003) declares, “More than three decades after her death from a heroin overdose in a Hollywood hotel room,  remains the goddess of female rock vocalists” (pp. 45). Joplin and Big Brother and the Holding Company successful musical venture established a distinct reputation in their respective musical genre. The accomplishments are deemed to be a significant leap in the mid and late 1960s rock music. Joplin and Big Brother and the Holding Company are artists that are idolized by hundreds and thousands of people because of the musical ingenuity. Upon her joining in Big Brother, Joplin developed the musicality that was innate on her personality. She was actually lacking in confidence during the early years (Vorda, 1994). Information from her official website states that Joplin, in her youngest years as student, broke with local social traditions during the apprehensive days of racial integration. She stood up for the rights of African Americans whose segregated status in her hometown scorched her youthful ideals. She pursued non-traditional style in arts and literature with particular importance to music. In company with fellow band beatnik-reading high school students, they gravitated to folk and jazz with Joplin especially taken with the blues. When she discovered her inborn talent to belt the blues, Joplin began to imitate the singing expertise and styles of Joplin was the added functional human element to the musical variation of Big Brother and the Holding Company. To establish difference from more than thousand of promising bands in the Bay area, Joplin joined the group with the help of Helms, the current group’s manager. The musical characteristic of Joplin gave an extraordinary impact to the group and their music as well as performances. They spent productive years together and their chemistry is remarkable. This aspect of their rapport is a nice example of working relationship. Looking on this aspect, I am inspired by the fact that they are bonded with music as a powerful element that connects them together. Their desire to make people happy is evident on their constant performances in various venues in San Francisco and California. Personally, the group affects me in many terms. First, they exude an idea of teamwork. They have their commitment to work for the success not only individually but as whole. The strength of the band in terms of skills is the ability to present an all-out performance whenever needed. They actually serve the raving audiences in the most immediate time and place while achieving the most possible satisfactory result. Also, the band has a communal sharing of roles and responsibilities and development of new song and musical composition to improve the group’s performance is at hand. Rather than looking to a leader to define the goal and approach, they identify and reach consensus on their common goal and approach. Most importantly, they hold their members accountable in all the things that they do. Second, they are an epitome of genuine musical talent. The short year of being together resulted to a collection of outstanding music and song collections. Their two released albums showed the incomparable talent that Joplin and the group possessed. Talent, I believe, is innate and should be nurtured in order to flourish. This is what happened to Joplin. Through Big Brother and the Holding Company, Joplin collaborated with the other members in writing and arranging songs and other musical compositions. Working in this group harnessed the strengths of each member. The talents in music that they all have created a marked in the music industry in which the world is still singing and hearing today. It is very inspiring to know that the talent they have somewhat unite different people and giving testimony to the ability of music to heal souls. Through the years, Joplin and the group even after they separated, continuously propagated the fruit of their talents by acquiring record-breaking sales in the most popular and favored songs. Talent is a gift and at the same time, a responsibility. This is what is learned about them. With the outstanding reputation and achievement of the group, they are overloaded with various tasks to do that often resulted to stress and their inability to cope up with mounting pressures. To deal away with the challenges of their schedules and the limelight, they resulted to the use of drug and alcohol. This is one thing that created a negative image on my part. However, I recognized the fact that most of the bands during those years or even up to now, are into drugs, alcohol, and other substances as sources of physical and emotional strength. The body tends to be exhausted and give up at times. To prevent such, drug or alcohol rise above their lives. As they are publicly described in a negative way, Joplin left the group and started anew with the pledge to do away with drug and alcohol addiction. This is another remarkable attitude that Joplin has. Even though she was popularly described by biographers, fans, and critics as heavy-drinking, hard-living, loose-loving, flamboyant, lewd, lascivious, even down-right-raunchy woman (20004), there is still wisdom in her part. She recognized the need to transform and make a difference. Joplin means a lot for me as an iconic symbol of musical giftedness and woman of wisdom in her decisions as well as musical compositions. The personal relevance of this favored artist is rooted on my admiration of her innate talent that was honed by experiences and her desire to make a difference. In her early years, she is already aware of the injustices in the American society that she thought of changing what she thought was wrong. She came from scorned race being an African American in origin and started in her humble beginnings at school. The patience that she showed in her early years as well as the passion for music inspired me a lot.   Janis Joplin and her Legacy: a sociological perspective             After her death, Joplin inspired musicians, artists, and even writers as well as performers and people in general. She is remembered by her powerful and distinctively popular voice and frenetic stage performances. In an early review of Joplin with Big Brother and the Holding Company, written by Ed Denson for The Berkeley Barb, Denson refers to Joplin as a “blues wailer working material from Shirley & Lee back to Ma Rainey and Bessie Smith, with the ability to scream and throw her body into the music” (Joplin, 1992, pp. 171). She was also a fashion icon where she wore bright satiny clothes and feathers in her hair (Joplin, 1992) and who can forget her psychedelic Porsche. Accordingly, she also used her innate drama and power to project her personality into her music.             Looking on her life story as an ordinary person, Joplin is said to be a person who is troubled by anything that bothers an ordinary person. She had her difficult, problematic, and weak moments where she found comfort in the company of drug and alcohol. There are numerous things written about her that creates a negative impression. But looking deeper on her character, her ability to recognize and move towards change is admirable. She exerted effort to avoid her dependency in drug yet the truth that she is just human explicates her turning back to heroin that ultimately caused her untimely death. As an icon, she is remembered with her songs that when deciphered, they tell meaning or anything – directly or indirectly – about her life, dreams, wishes, the community she resides, and the whole American society as they reverberate internationally.             As a young Joplin, she is admired by her liberal political and sociological (sexual) stand. The gender stereotypes are broken by Joplin as her hard-living image combined and created a completely new kind of female persona in rock and challenged dogmatic gender labeling (Echols, 1999). Her musical compositions and contributions will continuously reflect personal as well as societal relevance. Alongside with all her memories, her songs will always be heard and remind of her legendary presence. The interesting and ironically tragic life of Janis Joplin – as a liberal student, free wanderer, music genius, fashion icon, and ordinary and extraordinary talented person – do not only tell us how beautiful life is, given that freedom is absolute. It reminds us to cultivate a culture of achievement and reaching for dreams while creating a difference. Like Joplin, she lived her life to the fullest, never regretting anything up to her death. Now, she will be regarded not only as an all-time favorite and among the best female rockers of all time but also a person who is full with idealism and principle as she defined her given place in the society and field of expertise she chose to belong with. Kudos, Janis Joplin! Hail to her never-dying legacy to music and the arts. Credit:ivythesis.typepad.com

Research Paper a Historical look at the Group where she became the lead singer including thier accomplishements

My Favorite Recording Artist Considered among the greatest artists in the 1960s and greatest female rockers of all time, ...

Sample Essay In the Traditional sense business have been pursuing

I.                    Introduction In the traditional sense, businesses have been pursuing the success and measuring it by means of gauging the profit that they acquire from sales or the amount that they have saved in terms of their operational costs. The truth is, there is not much that changed with regards to this view of companies. However, there is an added responsibility imposed on the modern organisation by society. Basically, the customers still remain to be the principal factors that influence the actions of the company. The acquisition of their favour thus remains the key ingredient on what companies regard as the realisation of their organisational goals. This does not only limit the organisation in their existing customers but also the potential customers in the market. Mainly, such acquisition of a larger market share has become one of the major intent of the modern organisation. With this in mind, there have been several known organisations that have set aside the pursuit of profit and find other means in making the market share of the company grow. At some point, organisations have realised that profit-seeking and gaining public support and favour have to be evened out and strike some common ground between them. This need to for harmony and balance between these two elements is solved by the creation of the concept of corporate social responsibility (CSR). This is the concept at which the company is required to carry out their roles in society. The following study will be providing an examination on the modern organisation, particularly with reference to individual accountability, executive liability, and corporate social responsibility.     II.                  Background The study will be covering an examination of the modern organisation with particular reference with the elements surrounding a corporation, the importance of corporate governance, corporate social responsibilities of the corporation, roles of the executives of the corporation, and the existing international norms that corporations are compelled to follow. The discussions on these elements are to be based on academic and scholarly journals the directly tackle issues on CSR, executive liabilities, and corporate governance of modern organisations.    III.                Aims and Objectives This report intends to provide a detailed discussion and examination of the factors and processes involved in the operations of the modern organisation. Specifically, the study intends to look at the relationship of an organisation’s corporate social responsibility and the executive liabilities on which they execute. Thus, the study will be looking to answer the following questions: 1.  What are the issues that the modern corporation encounters? 2. How important is corporate governance to both the public and the organisation? 3.  What are the legal responsibilities of the common corporation in terms of dealing with their corporate social responsibilities? 4.  How does the issue of executive liability affect the management of the company with references to its CSR? 5. How does the international community regard corporate social responsibilities of corporations? IV.               The Emergence of the Issues and Duties of the Corporation As indicated in the introduction of this paper, the traditional and most stereotypical impression of the corporation is essentially bodies of organisation that pursue profit and revenue. However, recent studies on corporations indicated that these organisations are somewhat complicit to abuses of human rights and even degradation of the environment. (Bennett 2002, 393) These studies have pointed out that this phenomenon has been triggered by the intensity of globalisation in the commercial scene. This indicates that the emergence of the translational operations of the corporation have highly affected the implications of these types of organisations to society. Other studies have indicated that the issues and social duties of the corporations often spawn from the demands of the community in which they operate. (Husted and Allen 2006, 838) Thus, for multinational corporations, they have to deal with both the local and global communities in carrying out their social responsibilities. Husted and Allen (2006, 838) mentioned that the local CSR of the multinational corporation tend to be based on the local community’s standards and norms whereas the global CSR of the multinational company tends to be a more generalised version of the local one. Specifically, the global CSR is a set of duties and responsibilities of the corporation that has the propensity to be applicable universally, as the said study placed it, applicable in all societies. (p 840)     V.                 Importance of Corporate Governance   A.    Equal Treatment   B.     Welfare of the Stakeholders   C.    Efficient Performance of Duties of the Board   D.    Requirements of Ethical Behaviour   E.     Need for Transparency   F.     Sub-Conclusion     VI.               Responsibilities of Corporations: A Focus on Corporate Social Responsibility Aside from the proper implementation of corporate governance in an organisation, it is similarly imperative that the company take on the demands of the public with regards to their corporate social responsibilities. The following discussions will be focusing on this aspect of the organisation with particular reference to the demands and possible implications of imposing the CSR initiatives. A.    Demands of Corporate Social Responsibility (CSR) The demands of modern business culture have spawned the concept of corporate social responsibility (CSR). In the past decades, studies and articles have been published to determine the courses of action on which a company should undertake once they intend to carry out their CSR initiatives. To begin this discussion, it has been established in the earlier part of this paper that the modern organisation adheres to amassing the favour of the buying public. This also means that companies adhere to the engagement of their CSR as a result of their desire improve on their image as the public sees them. To a certain extent, there is an indication that the way that companies deal with certain real issues is equated to the way they treat their customers. Critics have maintained that companies employ CSR initiatives in order to entice the public into purchasing their products. However, this paper maintains that such malice could no be seen plainly on this aspect of the modern organisation. To some extent, it has been noted that companies that take on aggressive CSR initiatives tend to use it to compensate for some major implications of their operations against the welfare of the public.  For instance, the use of CSR initiatives tends to have positive implications of the behaviour of their target market. (Mohr and Webb 2001, 45) However, it is also imperative for the companies to realise that they let the public become aware of what they are carrying out as a part of their CSR initiative. Without such actions, then the companies won’t be able to maximise the benefits of employing a CSR initiative. Therefore, along with the implementation of the CSR, effective marketing and advertising of the said programmes are imperative. In the same regard, implementing such CSR imperatives are also related to the return of investment of the organisation. (2005, 215) However, the said study maintained that the reason of the implementation of CSR is to accrue what they claimed as social ROY. Thus, regardless of the efficiency of the CSR programme or how impressive the programme is to the public, there is a huge possibility that the returns of investment would not be readily seen. As indicated by  (2005, 215) implementing a CSR programme basically intends to managing risk and reputation; protecting human capital assets; responding to consumer demands; and avoiding regulation.”  The implications of such actions have been noted even in earlier studies on the organisation. With the public being aware of the social responsibility engenders a possibility of a greater market share for the company. (Owen and Scherer 1993, 11) This supports the claim that having an effective CSR creates an encouraging effect on the target market and with society as a whole. B.     Implications of Failing to have a CSR As there are benefits that actually transpires after the implementation of the CSR programme, failing to implement such a programme could also spell trouble for the company. For instance, organisational studies have coined the term “consumer appreciation.” (Mohr and Web 2001, 48) This means that CSR programmes affects the level of appreciation that the consumer has on the company or the particular brands that it holds. Without these CSR programmes, companies may find it hard to rectify or modify an erroneous perception of the public regarding their reputation or even with the product or services that they provide. This is reinforced by the study of Fearn and Graham (2005, 305) as they indicated that corporate reputation is regarded by the consumers as among the key determinants of their buying decisions at the moment that they are shopping. This means that the company or a brand that leaves a bad taste to the consumers tend to choose its alternative or its direct competitor. C.    Sub-Conclusion In any case, corporations need to carry out they CSR programmes for various reasons. As indicated above, they need to implement it to improve their market position and their market share. They also need it to improve their financial status and their performance. And finally, they have to take on these initiatives in order to change the behaviour of the public towards their organisation. Basically, the discussions above have emphasised the need for companies to take on CSR programmes as a tool for organisational development. The subsequent parts of this study will be taking on the legal side of the CSR topic, both in both local and international settings. VII.             Executive Liability   A.    Recognition of Risks   B.     Executive Liabilities and the Company’s Role with the Environment: Examples from the Real World   C.    Sub-Conclusion   VIII.           International Norms for Translational Corporations   IX.               Conclusion   X.                 References     Credit:ivythesis.typepad.com

Sample Essay In the Traditional sense business have been pursuing

I. Introduction In the traditional sense, businesses have been pursuing the success and measuring it by me...

Sample Essay The Issue of Introducing a new Taxation Scheme in Hong Kong

Background The issue of introducing a new taxation scheme in Hong Kong in 2006 gave rise to a series of consultation, controversies and debates.  Goods and Services Tax or GST is a value-added tax proposed in the middle of 2006 which generally tackles the demand for tax and what appropriate modifications should reshape the current structure.  However, at the conclusion of the same year, levying GST is dropped which is a sign of incompatibility with the country’s institutional framework and larger economic problems if implemented.                This paper is aimed to relive the debate on GST for the purpose of analysis on the post-GST issues.  Relevant question is eminent on how justifiable this abandonment is and if there are regrets from the authorities on potential benefits.  Specifically, the comparison between GST regime and current income tax regime will be evaluated.  In doing this, this paper can contribute to reduce debates through research-based approach.   The GST Approach GST is developed with the idea to increase funds for public welfare.  In the belief that Hong Kong has a constricted tax based, GST is meant to improve the tax base classification for strategic collection of tax and benefits would be felt on a long-term timeframe.  Further, the Government would slash and abolish current tax rates in favor of a flat tax rate for all (e.g. 5%).  There are two prominent protests against GST which attended by at least 500 and at most 6,000 people.             There are key features of GST.  First, there are economic activities that will be exempted on paying GST like exportation, global supplies, sales on residnetional real estates including rentals, and financial investment.  Second, importers that would be adversely affected by GST will enjoy defer payment to prevent cash flow difficulties.  Third, the Government will pay GST to ensure that its operation and profits are equitable with the private sector.  Fourth, tourists who want to bring goods bought in Hong Kong on their home countries can have the privilege to refund GST on such merchandise.  Lastly, charities will be taxed to enable them to claim input GST.                GST proceeds will be allocated on both household and business levels with general benefits on all taxpayers confronting reduced tax rates.  For households, some portion of GST will aid them on their contribution on Social Security fund.  Low-income families and non-recipients of CSSA will also get yearly cash allowance.  Finally, households can also use their annual GST credit to reduce their water and sewage bills that can be consumed minimum of five-years which can be extended.           For businesses, levies on their profits will be reduced and capital charges will be eliminated.  In addition, registration tax and duties on some products such as liquor, methyl alcohol and various types of industrial oil will be minimized.  Other industries in export-import trade, hotel, charity and small business will be benefited.  The first will enjoy lower charges on their declarations, the second will faced lower accommodation levy, the third will benefit from raising deduction limits for donations and the fourth will be offset on their initial GST payments if they will register to the scheme early.    GST is targeted to provide positive return after five years.  All proceeds excluding operational costs will be distributed to the public to extend tax relief, compensation solutions and increasing spending on core institutional areas such as education, law, health and infrastructure.  It will stabilize tax revenues of the country and also increase its global competitiveness as investment destination.  The limited industries that were exempted in the GST are meant to maximize the potential volume of collections with numerous industries.    The Current Tax Rate System The current system is based on prudence and strategic management of fiscal policy in Hong Kong.  The country hedged budget deficits through the current system by merely managerial skill.  It has a low-interest rate which is conducive in raising alternative forms of capital for public expenditure.  One is issuance of bonds which can pump the revenues of the government on the long-term that is actually a replication of what GST can do for the economy based on timeframe.  This can be done, however, if only the country is willing to distribute a huge part of Government bond to the market.                        The system evolves on a very risky environment as its major sources of revenue are affected by international factors.  First, it has its land sales that are the property of the government.  Most buyers are foreigners particularly those assets abroad.  But this source is depleting due as land mass of Hong Kong abroad are located mostly in metropolitan areas.  Second, lease exchanges and treaty grants are reliable but decreasing source of revenues for the Government.  This is affected by the situation of the economy and the income of the people.  Lastly, tax revenue is a source of revenue that is highly dependent on salaries of employees.   But the system has setbacks.               In 2005 to 2006 figures, it is reflected that six percent of the employable population (e.g. at least 3 Million) contributed 75% of tax against their salaries and only one percent of the enterprises disbursed at least 60% of profit tax.  It is obvious that small number of people tends to shoulder the tax burden which is contrary to equitable distribution of tax burden.  This implies that the current tax structure is supported by the wealthy and working entities.  This situation disabled the capacity of the Government to support the economy on a differentiated manner.  This means that taxpayers are not evenly-distributed which can disrupt economic activity.          Analytical Tools Common characteristics of a developing country are its agricultural-based economy, corrupt/ inefficient government and existence of informal sector/ black markets.  Those in the poverty level do not pay taxes.  Household incomes of the working class are sufficient only to the needs of the family.  And few wealthy and influential families can evade and minimize their tax payments.  The problem arises if tax policies do not cope with these situations due to lack of information or simply bureaucratic form of passing legislations about taxation.  One problem is the difficulty of collecting tax in exact quantities and identifying those who are evaders as well as exempting those that do not have capacities.  The growth and maturity of a developing economy seemingly is very fast of traditional knowledge and values of people to be able to understand tax policies.  In this view, there is a need to investigate the impact of the above factors from the perspective of tax administration department.                         It is widely known that taxes are very important to developing countries due to following reasons.  Every government distributes the burden of providing social services in which local people are entitled to use such as roads, public schools and parks.  Taxes are also used to allocate wealth of a nation more equally so poor, unemployed, retired and disabled people can enjoy quality of life through government-funded projects even if they give minimal or no taxes at all.  They also have macroeconomic effects to fiscal policy.  For example, tax exemption can be applied to industries that can contribute more to the economy like foreign companies engaging in information technology.  However, these cited facts are triggered by government-led and pro-poor advocacies.  The challenge occurs when these are offered to working, wealthy and influential individuals for the purpose of continuous and diligent payment of taxes.         Squaring the welfare circle can mean how the government funds welfare provisions.  To be able to fit the circle into the square, the latter should have a larger surface area than the former.  Unless the government will opt to collect higher taxes or obtain external debt, the square should be self-supporting.  The government can adopt income-based model in which the circle is adjusted to the square.  By doing this, it can reduce the need for dependency in other sources except on its own resources.  However, due to the political structure of developed countries government, the circle had come to the point of circling the square.  This of course is an unlikely situation.  In simple terms, the public is consuming more than it can chew.  This can either result to swallowing the whole food or leave the uneaten ones until they expire.  The question here is that is the public satisfied with the available food being supplied by the government?  How about with inferior quality or other negative effects of post-consumption?  In effect, the circle should be within the square not only for the sake macro-factors but more importantly for the sake of the freedom of micro-factors.          Public services are oftentimes cheaper than private ones.  This is the subsidy being applied by the government as a way to offset the tax being paid by the citizens.  For a student enrolled in public schools, not only monetary subsidies are being held, but more significantly, their right to express their views in terms of new or modified school policies like tuition fees.  They are under the extension of the government’s subsidy in its welfare provision.  However, in times of recession, this can lead to students overpopulating public schools for the purpose of exploiting minimal fees or expressing their disgrace to the present government.  Would the circle still be beyond the square dimensions if the outcome is both monetary and non-monetary jeopardy for the government?   In the same manner, a patient may face the same implications of circle beyond the square scenario.  The cheap hospital services provided by healthcare program will drive private ones from operations, probably due to price discrimination of the former.  In effect, the patient is left with minimal choices of public hospitals that are oftentimes having sub-optimal level of service.  No body wants their health to be simply judged by savings particularly when most of the population can afford a more service-oriented approach to health.  Thus, another review for government to pump-prime the economy and not become the economy.   Politicians are responsible for the general welfare of the public particularly in the areas of security, education, health, housing and other public infrastructures.  However, private decisions should not be curtailed by the government since people have their own value judgments that are not parallel to those what the government prioritizes.  Thus, squaring the circle is necessary to weight the benefits and costs of public expansion or contraction.  It will not only create affordable welfare estate, but more importantly, those which directly satisfies the need of the people.  If the economy is in boom, it is unlikely to demand public service due to price rather private service due to quality.         Comparative Analysis   There are debates that a broader tax base offered by GST from the proposals of politicians is not good for Hong Kong economy.  Also, the community will suffer since such policy run against social interest particularly on the issue of accountability and governance.  The administrative branch in opening the GST proposal directly superseded the task of Monetary Office.  In effect, it inflames the notion that the Government in doing this can simply print new money to finance public spending.    However, when the administrators of the Government did not interfere and emphasize division of labor between it and Monetary Office, there will only be two available financing alternatives.  These are issuing Government bonds to the financial market and execution of tax management.  With Government-Monetary Office independence, Hong Kong economy will grow on a smooth manner towards economic stability and expansion.  The idea of printing money lacks fiscal restraint which implicates incentive problem causing lack of economic sovereignty and a sign of reverting from market-based model.    The Government must not hamper the interaction of the private sector by intervening on their cost structure.  GST application will only aggravate the bottleneck that the fast-phased and ever-changing Hong Kong economy is experiencing.  With more money in the economy due to GST, inflation will ensue and necessarily give rise to inflation tax.  This kind of tax adversely affects everyone.  From working or rich to household or businesses, hyperinflation can result to economic recession.    Pro-GST highlights the lack of unison of Hong Kong with other developed economies.  In fact, virtually Hong Kong is in this classification that never has adopted GST.  Although it is a valid argument that the country has a limited internal sovereignty due to “one country, two currencies” rule, inability of Hong Kong to integrate with other developed economies will undermine its historical successes in attractive foreign investments.  Its previous tax strategies are lagging behind the adopters of GST which gives the latter the advantage in terms of the level of attractiveness of host country.      The current tax system of Hong Kong implements multi-tax rate systems compatible to the capability of the entities and individuals to pay them.  This is an advantageous model because they will pay tax on what their income reflects.  In effect, GST will hurt poor and working families and also small and non-profitable companies due to the flat rate.  As the economy relies on the activities of SMEs, GST will basically hinder public welfare for the purpose of public welfare assuming that most of national residents and companies are living well.  The setbacks of GST are also experienced by early implementers like Australia and Singapore economies.    Australia experienced initial economic down-turn with the application of GST but regained stability on the long-term.  However, failure to influence the public behavior towards the acceptance of GST will equally be problematic as economic adversaries.  Resistance to change on tax landscape requires social cohesion to avoid excessive debates and political turmoil.  Exempted sectors are crucial in this undertaking because there could be a broadening negative connotation such as favoritism or under-the-table deals.  The shift from the current to GST system is not only an economic and political issue but also a social and demographic subject.    Conclusion The left wing blamed GST proponents due to excessive public spending.  This is associated with earlier prediction that a rise in public expenditure leads to economic problems.  Further, it is dubbed as discouragement for private investments and fall of profits with simultaneously increasing wages and taxes.  There is also minimal control on the mobility of workers to transfer to service sector, thus, weakening the production capability of the country.  On the other hand, the right wing critique combined the shortfall of welfare state in both political and economic lenses.  In effect, it does not only address the increasing bargaining power of labor unions but more importantly the over reliance of the public to the government.   Credit:ivythesis.typepad.com

Sample Essay The Issue of Introducing a new Taxation Scheme in Hong Kong

Background The issue of introducing a new taxation scheme in Hong Kong in 2006 gave rise to a series of consultation, controversies and ...