Wednesday, July 31, 2019

False memories in bilinguals: The influence of different languages on veridical and false recalls.

Introduction The question of how two different languages can affect the memory of bilingual individuals has consistently been present throughout the literature in psychology (Altarriba, 2003; Marmolejo, Dilberto-Macaluso and Altarriba, 2009; Schrauf, 2000). Researchers have been curious to discover whether these languages are both stored in the same parts of the mind, how they affect the memories of bilingual individuals, what the advantages and disadvantages are of knowing two languages, and whether being bilingual affects the individual’s ability to recognise and recall information. The inquisition of these issues has inspired the undertaking of the present research, which sought to ascertain how bilingualism affects false recall in the memories of the individuals associated with an orientation towards using the Greek and English languages. A false memory is a mental experience which is mistaken as veridical representation of an event from an individual’s past (Johnson & Raye, 1998). False memories can manifest in both minor and major forms, having significant implications both for the individual and for others (Johnson & Raye, 1998).. For example, one may have a false memory as minor as believing that they saw their keys in the kitchen, when in actual fact they are in the living room; or one may have a false memory as major as believing that they were the inventor of a famous idea, or that they were sexually abused as a child (Johnson & Raye, 1998). The nature of false memories is not limited to confusion between reality and imagination. Elements from various perceived events, such as television news and a fictional novel, may also be confused. This is known by psychologists as source confusion or misattribution and can be described through the Source Monitoring Framework (SMF) (Johnson, Hashtroudi & Lindsay, 19 93). The literature highlights the importance of understanding that although memories have been confabulated; it does not mean that the original information was lost. Thus, representations of perception and those which have been constructed by the mind may both be stored in the memory and manifest under different conditions (Johnson, 1981; Reyna & Brainerd, 1995). With regards to language orientation, the knowledge and use of more than one language has been found to be one of the conditions in which false memories are manifested (Sahlin, Harding & Seamon, 2005). Effort has been made to elaborate on this condition throughout this introduction. Researchers have proposed that false memories can cross language boundaries through the findings that conceptual representations of words provide an appropriate climate for false memories to appear in as opposed to specific lexical representations, where errors in memory were found to be significantly decreased (Sahlin, Harding & Seamon, 2005). These findings were tested by the notion that bilingual witnesses are equally as susceptible to post event misinformation, whether it was presented in the same language as the actual event, or in another language that they speak (Shaw, Garcia & Robles, 1997). The fact that language context makes no difference to post event misinformation provides sufficient grounds to inquire whether there are any differences at all in false memory recall between monolinguals and bilinguals. Theory indicates that bilinguals process information in a different way to monolinguals (Bialystok, Craik & Luk, 2012; Martin et al., 2012; Wang et al., 2011). The reason for this has been suggested as the notion that bilinguals tend to encode experiences and information in two languages rather than one (Grosjean, 1989). Where monolinguals utilise only one language in their minds during the encoding process, bilinguals utilise two, which has been found to have a significant effect on memory performance when comparing bilingual and monolingual individuals (Ardila, 2014; Paivio, 2014). For example, bilingual individuals have been found to combine languages, resulting in a more enhanced cognitive performance in recognition and recall of information than monolinguals (Francis, 1999). These findings provide further grounds to investigate the extent to which cognitive processes are at an advantage through bilingualism, and whether bilingualism could result in more false memories than monol igualism. Thus, with reference to the difference that language context could make to one’s memory performance, it has been suggested that language may be used as a retrieval cue when eliciting memories from past experiences (Altarriba, 2003), suggesting that the original language context plays a significant role in the quality and nature of the memories retrieved (Godden & Baddeley, 1975). Consequently, this provides implication for further research as it lays a foundation for the speculation that bilingual individuals may be more susceptible to false memory, signifying a disadvantage as opposed to the enhanced cognitive processing that was suggested by the findings of Francis (1999). It may be suggested that the reason for the differences between monolingual and bilingual recall is due to the functioning of the phonological loop, a short term memory system for auditory information acting as ‘the mind’s voice’ when processing information (Lindberg, 2005). The phonological loop plays a crucial role in learning new words in native and foreign languages (Salame & Baddeley, 1986). Researchers propose that acquisition of a new language expands the phonological loop allowing the individual to access a larger store of sounds and words (Salame & Baddeley, 1986). However, the effects that the cognitive enhancement has on the Long Term Memory and the overall functioning of the Working Memory has been suggested to leave bilinguals at a disadvantage, as the literature also suggests that processing words in a second language consumes additional working memory resources in bilinguals (Service et al, 2002). This suggests that overall memory performance in bilinguals is reduced because of increased concentration on the textual definition and relationship between words (Service et al, 2002). Therefore, it is appropriate to question if false memories could be a result of reduced working memory performance, or whether they are a result of enhanced cogn itive processing in bilingual individuals. In order to understand the concept of working memory of bilinguals better in its relation to false memory, it is relevant to consider how false memories are created. Memories can include errors at the time of encoding becoming distorted (Roediger & McDermott, 1995). According to some, false memories may also be created by external suggestion (Loftus, 1997; Zhu et al, 2010), such as when someone suggests that an event had occurred in early childhood, and this information is retained by the individual as a memory, thus forming the basis of a false memory. This is named the misinformation effect phenomenon, as the misleading information, which is given to the individual, causes them to create false recollections of an event (Loftus, 1979; Loftus, and Hoffman, 1989; Tousignant, Hall, & Loftus, 1986). This phenomenon has also been shown to occur in a number of individuals from various backgrounds (Frenda, Nichols, and Loftus, 2012), including th ose who have been asked to recall events as eyewitnesses (Loftus, 2013; Patihis et al, 2013; Shaw, Garcia, & Robles, 1997). Consequently, the misinformation effect phenomenon may offer one explanation for the creation of false memories in the working memory. With regards to language orientation, experiments provide evidence to show that false memories may also be created because of the events that bilingual individuals recall in association with the words that they have been shown during experiments (Deese, 1959). This idea is pertinent to the creation of false memories in bilingual individuals, therefore, to further investigate this phenomenon, the Deese-Roediger-McDermott (DRM) paradigm was used as a methodology in which false memories were studied (Deese, 1959; Roediger, & McDermott, 1995). In a number of studies, participants were asked to recall a list of words, associated with one word in particular. For example, sadness may be associated with tears, pain, grief, unhappiness, sorrow, gloom, despondency, desolation, or melancholy. The word sadness is not shown in any of the lists, but the associated words are. The participants are then asked to recall as many words as they can remember. Results of the studies show false memories to be evident in the participants (Cann, McRae & Katz, 2011; Gallo, 2010; Koriat, Pansky & Goldsmith, 2011). This suggests that words hold semantic power and have the ability to influence memories by filling in any ‘gaps’, thus providing support for the notion that false memories are influenced by language. However, these studies may be criticised through the suggestion that individual differences plays a significant role in working memory, and therefore must be considered when studying working memory (Daneman & Carpenter, 1980). For these language and memory studies in particular, it should be considered that individual differences may play a major role in the way that an individual interprets words such as ‘te ars’, ‘pain’, ‘grief’ ‘sorrow’ and so on, as these words may hold different connotations for individuals from different cultural backgrounds.With reference to false memory as a result of bilingualism, studies indicate that language was tested in separate DRM experiments but not manipulated as a factor. It was seen that each language had a different set of lists in the experiments. As a consequence, the comparison of words across languages must be considered with the utmost caution, as lists presented in one language may trigger a higher proportion of false recall that those presented in another language (Marmolejo, 2009). This suggests that bilingual individuals are more inclined to false memories that monolinguals. Therefore, it is essential that when DRM methods are used, these factors be considered as they may affect the results of the experiments. In conjunction, the findings from other studies have shown that where the second langua ge proficiency of the bilingual participants is mixed, higher number of false recalls are evident (Anastasi et al., 2005; Holliday, Kang and Lee, 2003; Marmolejo et al., 2009; Miyaji-Kawasaki, Inoue, & Yama, 2003). Hence, these findings must also be taken into consideration, as they may affect the outcomes of experiments which seek to examine the language recall or recognition of bilingual individuals and the incidence of false memories. Other research shows that false memories in bilinguals may be created due to the Schema Theory (Bartlett, 1932), whereby different schemas in the mind represent different languages. These schemas store the information necessary so that bilingual individuals are able to use various languages. When new information is attained, errors occur when the old information becomes mixed with this (Bransford and Franks, 1971). This process therefore leads to a distortion in the memory, which may be used to explain why false memory recalls are observed when bili nguals are tested using the DRM method. From this knowledge we can expect that the results of the present study will show that bilinguals have a higher tendency towards false memories. Comparatively, Craik and Lockhart (1972) stated that false memory recalls occur due to the levels at which language is processed by the mind. According to the Levels of Processing theory (Craik & Lockhart, 1972), when memories are processed, it is undertaken on different levels. If the levels of processing are shallow, the memories that are created are weaker than those which are formulated on a deeper level (Gallo, 2013). Therefore, if language memories are formulated on a deeper level than new memories, they will be stronger than new ones. However, a number of studies have demonstrated that this is not advantageous as this leads to higher levels of false memory recall (Anderson, 2013; Hunt, Smith & Dunlap, 2011; Thapar & Mcdermott, 2001; Toglia, Neuschatz & Goodwin, 1999). This may be another way th rough which false memories may be created in the working memory of bilinguals. Yet, in opposition, it may be suggested that this is not only limited to bilinguals, and may also occur in monolinguals. However, the speculations for the present study do suggest that false memory will be an occurrence that is more prevalent among bilinguals, not limited to bilinguals.. Others have stated that the reasons for false recall may be found in the way in which sematic representations are strongly linked to language (Cann, McRae & Katz, 2011; Wakeford et al., 2009). Each language has a direct link to representations, thus, when these are presented under experimental conditions, errors are found. When both language memories are being accessed by the participants in DRM experiments (Gallo, 2010), this may cause confusion in their memory. As a result, this could lead to some memories being triggered simultaneously, which in turn causes false recalls or the creation of false memories. This explanat ion of why false memory recalls may occur in bilingual individuals is often referred to as the spreading activation theory (Gallo, 2013) and is with reference to the activation of different semantic networks, which are used to access language memories of bilingual individuals. As the semantic network is activated, its activity spreads out across the brain so that the language related memories might be accessed and recalled. In relation to this, another notion named fuzzy trace theory has also been proposed to explain false memory recalls (Toglia et al. 1999).According to LaTour, LaTour, and Brainerd, (2014), false memories are seen as a result of deficient processing. However, recent psychological research has shown that elaboration and inferences can result in ‘smart’ false memories. These ‘smart’ false memories are explained by fuzzy-trace theory (FTT), which assumes that they derive from comprehension of the meaning of experience. FTT predicts that †˜smart’ false memories should be positively correlated with measured levels of Need for Cognition. (LaTour, LaTour & Brainerd, 2014) Thus, as information is processed and encoded in two different languages the representations, speech and main points of these memories are formed simultaneously in conjunction with each other (Graves & Altarriba, 2014; Reyna & Brainerd, 1995; Reyna & Kiernan, 1994). In accord, the main points of these memories may become related to other familiar representations (Brainerd & Reyna, 2002) so false memories are created as these memories are recalled because they were never actually created in the first instance. For this reason, false memory recall is higher when second languages are learnt as they are often learnt through accessing memories associated with native languages, which have their own schematic representations in the bilingual individual’s memory (Toglia et al., 1999). From this knowledge, it can be expected that the results of t he present study will show that bilingual individuals are more inclined to accumulate false memories. On reflection of the evidence at hand, it the several ways in which false memory recalls are created may begin to be ascertained. Errors in processing may be the cause (Anderson, 2013; Hunt, Smith & Dunlap, 2011; Thapar & Mcdermott, 2001; Toglia, Neuschatz & Goodwin, 1999), receiving inaccurate or false information (Loftus, 1979; Loftus & Hoffman, 1989; Tousignant, Hall & Loftus, 1986) or differing levels of language proficiency (Anastasi et al., 2005; Holliday, Kang & Lee, 2003; Marmolejo et al., 2009; Miyaji-Kawasaki, Inoue & Yama, 2003) may be held accountable. A single explanation which determines how or why false memory phenomena may occur more in bilinguals than in monolinguals does not exist. Therefore, it is important that a number of theories are considered when investigating why false memory recall occurs in bilingual individuals. It is also essential that these notions be examined further, in order for a deeper insight into why false recalls are more prevalent in some situations than in others. This could help to establish which of the notions that have been discussed are more accurate. In turn, this would enable a deeper understanding of how individuals that speak two languages utilise their memories. The present study sought to examine and ascertain how bilingualism influences false memory recall in individuals using the Greek and English languages. The research question at hand asked: To what extent does bilingualism influence the veridical and false memory recalls of individuals when they are asked to remember dissimilar alphabetic scriptsTherefore, the aim of the present research study was to test the effects of bilingualism on veridical and false memory recall when individuals were asked to recall dissimilar alphabetic scripts. In order to test this, the hypotheses were devised in accord to the literature covered suggested thatBilingual indivi duals will falsely recall words in Greek or English as they create false memories;Bilingual individuals will falsely recall different languages in different proportions, depending upon whether it is their native or non-native language; False recalls will occur in non-native languages more than native languages and false recognition will occur more in non-native languages than native languages. These hypotheses were tested through the execution of several experiments. 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Tuesday, July 30, 2019

Framing Carpentry

Have you ever built anything with your hands? Maybe a birdhouse? What about a model car or plane? We’ve all built a gingerbread house before; haven’t we? Well, no matter who we are, or where we come from, most of us have built, or helped to build, something with our bare hands. The satisfaction a person gets from completing something with their bare hands is an amazing feeling. Now, have you ever built a house before? Yes, I mean an entire house. Starting from what is basically a pile of sticks. Most people haven’t. Being a framing can give a person satisfaction that is not easily found. But this is not a job for the weak. Being a carpenter may be one of the hardest and most dangerous jobs a person can do on a daily basis. Framing is a job that anybody should be proud to do. Not only does is take a great amount of physical and mental strength, but it takes an artist’s touch as well. Whether you rent a home, or own your own, somebody put their blood, sweat, and/or tears into building the place you call home. Blood may not be as common as sweat, and tears even less so, but with the amount of physical energy that it takes to build a home, yours took at least one of them; more likely two. I’ve been working as a framing carpenter for a quarter of my life, so I hope you take my word when I say it can be flat out exhausting. An August day spent at the lake can drain a man. That same August day on top of a roof can reach 130+ degrees, and will push even the fittest men to their physical limits. People might say, â€Å"I hit the gym every night, I could handle it. † Okay, put on a tool belt and give it a shot. But remember, that tool belt weighs about ten pounds. Now factor in repeatedly, and I mean hundreds of times a day, lifting anywhere from two to one hundred and twenty pounds; and don’t forget the heat. I’ve personally seen this drain a man’s energy so much that in just one moment of exhaustion, he buried a saw (mind you a power saw) in his left thigh almost four inches deep. There was blood and tears, and for a moment I feared for his life. Of course this isn’t as common as a shooting yourself with a nail gun, slicing yourself on a strap, or stepping on a nail, but it happens. These lapses in judgment happen on some small scale everyday so you must always be mentally aware. There is so much more to building a house than being able to work hard. As much, and sometimes more energy can be spent on the mental process that takes place. I asked you earlier if you’d ever built a house from a pile of sticks. Essentially, that is what takes place. Imagine your house being sent out on the back of a truck. And it’s not like a Lego house that is ready to put together. Critical steps must be taken from the moment you set that first nail. A mistake in that took five seconds to make could take days to fix. I know a guy who built a 5,000 square foot building too tall. I know a guy who built every window in the house six inches to small. I know a guy that cut over 5,000 dollars worth of logs the wrong length. Sure these were stupid and costly mistakes, but if you can show me one person that hasn’t made a dumb mistake at work, I can show you a thousand who have. Being physically exhausted keeps your thought processes from working properly. Your body will take care of its physical needs first, and if you don’t have enough left it will shut down mentally. I believe this has happened to most of us at some point; studying perhaps? Keeping your mind fresh is most crucial when you get to the roof. Making four different roof lines come together harmoniously can be very difficult. Calculating multiple angles for each roof to blend perfectly can be a headache for even math majors. But when all is said and done, you can look back at your own little masterpiece with pride. Can you really consider framing a house†¦.. a masterpiece? Absolutely! Here in St George, UT we have an annual event known as the Parade of Homes. This is where local construction companies show of the skills of their trades, and what I believe you could call their artists touch. Many of us attend this annual event, and gawp at the beauty within these homes. We look at the intrinsic details of a fireplace or ceiling, but do not take much time to think about the work it took to build these. It once took me a day and a half to build fireplace; with a helper. The details were absurd. It was something that should have been built with foam, not wood. Six different radiuses, some of which had moon sliced openings with waves protruding on every surface, and a light bar that followed the last one. Now, did I feel like an artist upon completion? You better believe I did; I felt like Picasso. It wasn’t easy to build this with a power saw and nail gun from only a pile of sticks. But it is precisely these types of projects that leave me with an overwhelming sense of pride. After all of the houses I’ve built I still take pride in my work. It feels good to drive through a neighborhood, and to remember each house I’ve built. There are memories that come to mind with every house. I can picture the first house that I built as a grunt, as well as the first I built as a foreman. I remember how good my first house as a foreman felt, and how I sat in my truck when we were finished, and felt the pride of doing it my way. It’s always a good feeling to accomplish something that you take pride in, and everybody needs that feeling. Whether it was a million dollar home, or a track home that took three days, it’s always felt good to finish a home and admire it. It’s great to know that it was through my knowledge, skills, and strength that I took a pile of sticks, and built a house. This is why I think framing is a job to be proud of.

Monday, July 29, 2019

Poverty in Afica ( Ghana) Research Paper Example | Topics and Well Written Essays - 2000 words

Poverty in Afica ( Ghana) - Research Paper Example For this reason Africa has poised to become the next frontier of economic growth, yet Ghana and many other African nations have continued to remain in poverty. Majority of the citizens are still in the poverty and a significant proportion has continued to enjoy chronic extreme poverty. In Ghana 28% of the population is living conditions of extreme poverty (Owusu and Mensah, 2013). In this paper therefore, I will be exploring some of the reasons behind Ghana state of poverty despite possessing vast natural resources. Ghana continues to remain poor yet the country is home to vast mineral deposits, arable agricultural land and many other natural resources that are vital to economic development. At a time when manufacturing industries in the Europe, china, Japan, America and beyond are sourcing raw materials almost entirely from the African continent, Ghana and many other nations in Africa have no viable industrial or manufacturing economy beyond agro processing and production of raw materials. This situation can be looked at from different perspectives. Firstly, some have argued that Ghana and the entire Africa lacks knowledge on what can be done with the vast wealth in terms of oil, minerals and gas deposits. It can as well be argued that Ghana does not place any economic value at all to the rich mineral resources. Yet it can also be argued that that Africans are traditionally non-capital oriented and as such they derive satisfaction from just the surface value rather than what lies beneath their natural resource wealth. The most important issue here is that Africa and Ghana in particular is a net exporter of raw materials and this translates into transforming economic benefit for its citizens as would be if it were converting these raw materials into finished products for export. The biggest problem facing Ghana with its rich natural resource base revolves around the capability of converting the resources on a mass scale into finished

Sunday, July 28, 2019

Teching ICT for Special Need Pupil Between Theory and Practice Essay

Teching ICT for Special Need Pupil Between Theory and Practice - Essay Example To make ICT practical in addressing the needs of students with special needs, there is need to sensitize the community on the role that ICT can play in education of those with special needs. INTRODUCTION There are pupils faced with all manners of learning disabilities whether physical, educational, emotional, mental, or may be a combination of all the above problems. Problems like autism, cerebral palsy, Down syndrome, epilepsy, spinal bifida, and others present compounding disabilities which teachers find difficult to deal with. These problems present various kinds of learning disabilities ranging from mental problems to behavioral problems. Behavioral problems make it difficult for student to associate with others in the learning environment which defies the order of learning as an associative activity. It is good to realize that the world has moved from early problems of deafness and blindness which has defined learning disabilities for along time, and has moved to addressing the previously mentioned problems. The world is coming to realization that disability is no inability. There has been a vigorous campaign from all over the world in a bid to encourage the education of those with special needs. For a long time disabled children have been considered as unfit to pursue higher levels of education as compared to their normal counterparts. Students with learning disabilities have faced a lot of problems integrating in the same classrooms with other students. This has led to development of special teaching classrooms for those students with special needs. In a learning environment, teachers are faced with various problems of addressing the needs of the students which are as diverse as the students themselves. Those with physical disabilities will require... This paper stresses that to make ICT more practical to students with special needs, it is also good to start with training the community first of the importance that ICT can play in education of these children. This will involve mobilization of the community which turns out to be holding teachers, parents and the children themselves. This report makes a conclusion that the use of ICT in the learning process of students with special needs is very vital. It is very important models of learning that can help student with learning disability achieve the same education calibre like other children. It is beneficial not only to the students but also to the community as a whole. However we have seen the many hurdles that make the process impractical. This is the point that all the authorities in the world should strive to address right now. Implementing ICT in special schools should not be seen only as a burden of the parents and teacher alone nor should it be taken as a problem to be tackled by the authority alone but rather it should be seen as burden that everybody has to tackle. All of us have an input that can make the process more practical. It is time the world moved from the theoretical mentioning of the process and moves to make it more practical. Going by its benefits, it is worth our trial. There is need for t he world to move fast and address the digital divide that has currently rocked the world. The ICT gap between the developed and the developing world has increased with a huge gap and there is need for it to be addressed fast. This can only be done through increasing access to ICT facilities to the developing world. This will also involve involving students with learning disabilities more in the digital world which will help in their holistic development.

Saturday, July 27, 2019

International Conflicts Article Example | Topics and Well Written Essays - 500 words

International Conflicts - Article Example Must go beyond advocacy, publicity, and documentation but lead to a culture of human rights that is systematic and integrated’ (Bernath, Holland, & Martin, 2002). Another key point is that teachers and Human Rights activists point out that ‘each human being has rights and that the authorities are obliged to recognize and protect them’ (Bernath, Holland, & Martin, 2002). On the other hand, the cognitive, attitudinal, and behavioral dimensions of Human Rights Education have to be stressed in order to make it much more effective. It is essential the integration of international Human Rights standards and practices into peoples daily lives. The researchers present their findings with clear-cut arguments in favor of the integration of Human Rights Education in conflict and post-conflict societies addressing its benefits for building peaceful and just societies. Their insights can be applied in any society as a necessary resource for helping policy-makers in the process of emphasizing Human Rights Education in international conflict resolution initiatives. After defining the concept of racial profiling, Kennedy (2002) argues that there is a contradiction among opponents of racial profiling who are in favor of affirmative action since there is also some level of discrimination in affirmative action. The same contradiction is evident in supporters of racial profiling who are opposed to affirmative action. One of the author’s key points is the definition of racial profiling as ‘the policy or practice of using race as a factor in selecting whom to place under special surveillance’ (Kennedy, 2002). After pointing out the discriminatory nature of racial profiling, Kennedy (2002) states that any kind of discrimination ‘backed by state power’ is ‘presumptively illicit’ under U.S. laws. Opponents of this policy argue that there is not enough rigorous empirical evidence to support the idea that racial profiling is an effective tool for law enforcement.

How Can Piagetian Theory be used to facilitate teaching activities in Term Paper

How Can Piagetian Theory be used to facilitate teaching activities in learning centers - Term Paper Example He emphasized the use of questioning that lead children to think philosophically and designed tasks that call upon high-level cognition; problem solving, reasoning, and understanding of complex concepts (Siegler & Ellis, 1996). To Piaget, children’s cognitive behaviour is intrinsically rather than extrinsically motivated. Even if it is a fact that social interactions and other reinforcements influence how a child thinks, Piaget maintains that children learn and think naturally because they are designed and have been evolved to do so. He came up with the Stages of Cognitive Development because he believed that intellectual development is influenced by both maturation and experience. â€Å"Cognitive development is indicated by a growing ability to plan, to employ strategies for remembering and to seek solutions to problems† (Brewer, 2001: 26). Piaget describes that cognitive development of children progress in stages. The initial stage is the Sensorimotor Stage of babies and toddlers. This period is characterized by interactions with the environment based on the child’s reception of sensory input and muscular reactions. The task of this period is to develop the concept of object permanence, the idea that objects exist even when they cannot be seen or heard. (Brewer, 2001). The Preoperational Period (two to seven years) marks the time when a child becomes able to represent objects and knowledge through imitation, symbolic play, drawing, mental images and spoken language. Lack of conservation skills is also characteristic of this stage. â€Å"Conservation is defined as the knowledge that the number, mass, area, length, weight, and volume of objects are not changed by physically rearranging the objects.† (Brewer, 2001: 46) The ages of seven to eleven or twelve years falls under the Concrete Operational Period. Children at this age begin to think more operationally. Piaget and Inhelder (1969) described the operational thinker as one who em ploys â€Å"identity or reversibility by inversion or reciprocity† (99) in solving problems. They have moved on from being egocentric and consider that others may come to conclusions that differ from theirs. 2. Adult’s role in child development Piaget is a proponent of Consructivist philosophy in education. This philosophy premises on the belief that learners â€Å"construct† their own learning, and in effect, have better retention of it. â€Å"In the Constructivist theory the emphasis is placed on the learner or the student rather than the teacher or the instructor.   It is the learner who interacts with objects and events and thereby gains an understanding of the features held by such objects or events.   The learner, therefore, constructs his/her own conceptualizations and solutions to problems.   Learner autonomy and initiative is accepted and encouraged.† (Van Ryneveld, n.d., n.p.). Adults who adhere to Piagetian theories give the students more power in the acquisition of learning. Using prior knowledge, children are encouraged to invent their own solutions and try out their own ideas and hypotheses with the able support of their teachers. This way, they can indulge in concrete experiences that focus on their interests. The process of searching for information, analysing data and reaching conclusions is considered more important than learning facts. Teachers come up with several strategies in capturing their students’ attention, and courses are offered in helping educators become more efficient in imparting

Friday, July 26, 2019

Role of Intermodal Connectors with Freight Movement, Analysis and Essay

Role of Intermodal Connectors with Freight Movement, Analysis and Infrastructure - Essay Example 8). The peak of the problem arose when it became abundantly clear to the industry observers that the traditional â€Å"break bulk† shipping will not be able to carry around the world the increasing cargo while performing their duties of safe delivery of the cargo. This therefore led to the palletization and containerization as a means to resolve the problems. At the same time, a revolution took place whereby, there was the increasing need for the use of bigger ships as it was realised that this could lead to a great reduction of shipping costs since industries increasingly preferred using ships than to the old rail and road methods. From 1945 to 1995, oil tankers increased by size of almost twenty times while dry bulk vessels became almost some fifteen times bigger. With this increase in ship sizes, the industry benefited from a great advantage due to reduction in cost to carry around their raw materials (e.g. this led to the cost of transporting coal by sea from Virginia to Jacksonville, Florida almost three times cheaper than by rail) (Chrzanowski, 1985). Intermodal freight or intermodal connectors can be defined as the shipment of goods involving two or more modes of transportation (sea, air, rail, road) from origin to destination under a single contract of carriage (bill of lading).1 Due to the increase production processes around the world and the need to effectively move the goods around the world, logistics cannot be complete without a good communication method from the manufacturers to the consumers. In this case therefore, logistic systems must be able to rapidly adjust to changing and increasing levels of demand and inventory at each stage of production and distribution around the globe to the final consumer with minimal defects. This can only be achieved with good intermodal connectors. Intermodal connectors that consist of roads,

Thursday, July 25, 2019

Global Corporate Strategy Essay Example | Topics and Well Written Essays - 3000 words

Global Corporate Strategy - Essay Example It is evidently clear from the discussion that the emerging markets of India and China have been recorded as the fastest growing nations in terms of consuming higher rates of oil, gas and petrochemical products. In this context, the global energy companies such as British Petroleum (BP), Shell, Mobil, and Total have been highly recognized to involve competitive pricing strategies in order to gain substantial return from their global subsidiaries especially located in the emerging markets. However, the oil and gas companies have also been witnessing numerous issues not only for their competitive business strategies but also for their radical impact on the global ecosystem. In this context, the organizations associated with global oil and gas manufacturing industry must also contend with changing regulatory requirements involving their corporate governance different environmental issues. Emphasising the unabated challenges and opportunities faced by the dominant marketers in global oil and gas industry, the essay tends to carry out an appropriate analysis of the global corporate strategies adopted by BP and other world-class Oil, Gas, and Petrochemical suppliers such as Shell, Mobil, Chevron and Total since 2010 to date. The essay also tends to demonstrate the corporate strategic measures of BP in terms of creating a high-performance culture in the global business locations that enable it to effectively deal with both challenges and opportunities in the global oil and gas industry as well.

Wednesday, July 24, 2019

Philosophy of Education Essay Example | Topics and Well Written Essays - 2750 words

Philosophy of Education - Essay Example Teachers are asked to follow certain procedures or teach certain topics. There is readjustment in schools from admission criteria to the marking system. In such an environment it is natural to ask questions that deal with the content of education and not methods. What should be taught and who should decide it. Should it be the government, parents or the children themselves? The question that is discussed here is whether a child’s needs and interests should determine the syllabus. At first look this question looks a bit odd because it is based on the assumption that children are mature enough to guide their own education. But what looks as an assumption is actually a vague hint at the child-centered theories that exist in modern philosophy of education. These theories believe that any education that is not child-centered is not in fact education at all (Barrow, 116) I believe that a child’s needs, wants and interests shouldn’t determine the syllabus. But in this e ssay I will look at both sides of the issue. I will provide reasons behind this argument. There are many theorists who believe that the children shouldn’t be trained but instead they should be nourished. But I believe that both training and nourishment are required. Rousseau discovered that Children’s mental capabilities and ways of looking at things were quite distinct from those of adults. He said that people need to recognize that children were mentally different and unique. In his book Social Contract he said that all men are born free. I agree with Rousseau but don’t believe that a child is completely free from any restriction (Chandra, 90). Children may be unique but I don’t agree with Rousseau’s line of thinking. Even George Bernard Shaw said that this was ‘‘the most flagrant lie ever told by a sane man.'' I think that the child-centered theories have become extremist in their claims about children being able to decide right curr iculum for themselves. Earlier there was a dearth of philosophy of education. Now we can rest on the findings of Piaget and other researchers. But this opulence of literature on child education wasn’t always present. For a long time the only relevant theories came from a pragmatist philosopher called John Dewey. Dewey had a huge stature in United States and his personal influence led formation of tradition of philosophy of education influenced by his viewpoints. Their views are in sharp contrast to the subject-centered theories that existed before this new debate on education. Before this the education system was formed on the Christian belief of fallibility of man and his salvation through service of the God (Hastings, 587). Because of this thinking a child was an evil soul and hence it needed discipline in order to be saved from the sins. This view is completely different from the child-centered views who uphold that a child’s interest should be a beacon for his stud ent life. The Christian view of child needing authority was flawed for various reasons. It ignored two factors: the sinfulness and fallibility of those in authority, and the necessity for a mutual responsibility between teacher and pupil for the conduct of the educational process. This mutuality is necessary for proper communication. Child-centered theorists such as A.S. Neill believe that a child’s nature is intrinsically good. They believe that a child has an innate wisdom and realism (Neill, 200). Here we see diametrically opposite views on the innate quality of children. It is the adults who

Tuesday, July 23, 2019

Read the story of Paul's Conversion described by Luke in Acts of the Essay

Read the story of Paul's Conversion described by Luke in Acts of the Apostles Chapter 9 - Essay Example His mission was to wipe the religion completely from the surface of the earth. Along the way to Damascus, Saul encounters with God’s power, a very bright light that sent him to the ground flashed around him. In addition, a sound confronted him on his persecution mission. He could not see anything as the encounter had made him blind. He remained blind for three days. Ananias was sent to go and pray for Saul. After the conversion, Saul continued living with the disciple. This amazed many people as the story of Saul persecuting Christians had spread all over the place. The name change to Paul was quite significant as it indicated a total conversion of the Former persecutor to a gospel minister. As such, a large number who new Saul as an evil person will not be swayed by their former knowledge of the person, Bryant (2009). This conversion is very important to a contemporary Christian. When God sent Ananias to plead for Saul, God said that he has chosen Saul as a gospel minister. This implies that many of the modern Christians have huge roles in the gospel ministries only that they have not encountered God for a conversion. As for my personal thought of this conversion, I believe that every Christian encounters such episode as Saul. It may not exactly be like that described in the bible that involves a voice from heaven or the lighting that made him blind. No. God manifest ton us in various ways with intentions of changing our life so as to serve Him

Monday, July 22, 2019

Human Rights and World Wide Web Essay Example for Free

Human Rights and World Wide Web Essay These findings lend support to research showing a negative correlation between corporate social responsibility and profitability. Introduction We are witness to the metamorphosis of late capitalism, the interpenetration of postindustrialism with postmodern culture. Spectators (consumers and investors) are given only narrative fragments to construct worker and ecological stories from the vantage points of entry authored by corporate public relations. Corporate authorial-power becomes hegemonic as narrative plots script actions and perception in ways unseen or taken for granted. Consumers in the first world cannot see the ecological or work conditions because these locations are kept as strategic secrets. All one ever hears are stories directly authored by corporate interests acting as gatekeeper, authoring ventriloquist stories on behalf of workers and ecology. What is the relevance of this to Tamara? The play, Tamara, written by John Krizanc (1981, 1989) entraps us as spectators in a maze of story and character choices where our own complicity in civic responsibility stares back at us. Some characters have a voice and access to any spectators; others have either a weak voice or limited access. In Tamara Manifesto (Boje, 2001), there was a call to heed the interpenetration of postindustrialism and postmodern culture, the intertextuality of production, distribution, and consumption. Manguel (1988:1-2) gives us a starting definition of traditional theatrics: Theater, the representation of events as if they happened before your eyes begins with the convention of all spectacle: a division of reality. One space allotted to the audience, the passive viewer, seated to observe; another to the play, the actors, moving to perform. In one space theater, spectators and performers must follow the linear storyline of authorial authority and view the performance from the viewpoint the playwright has determined will be seen by the spectators. In Tamara, the barrier between spectator and actor spaces has been breeched; the spaces co-mingle and spectators become actors on many stages. My theory is that there are three divided spaces with narrators telling stories that connect them operating in a kind of Tamara interconnecting three theatrical spaces: 1. First, a consumptive space of spectators, the consumers and investors from the first world; 2. Second, a distributive space is reserved for performing executives, PR managers, and consultants, who mediate stories performed to the first space on behalf of those in a third space; 3. Third, a productive and ecological space, of the Third World where mostly young women toil and where environmental laws are more lax; workers and forests can not be seen or heard by those in the first space (and maybe not the second). We will look to see how in one industry (athletic apparel) spectators are given a few more choices, in what we call the Athletic Apparel Industry Tamara, to accompany whatever character and story they choose, masters or servants from country to country (or factory to showroom), knowing that there are simultaneous performances and they can not be in every place at one time. In short, consumers and investors rely upon the sharing of stories to construct their image of what is going on. Past examinations of the connection of storytelling and corporate strategy have focused on content analysis and a recent call has been to examine events or texts from a storytelling perspective (Barry Elmes, 1997). Some recent research recognizes that strategic orientations change over time (Black Farias, 2000) and/or may be simultaneously present (Ashmos, Duchan, McDaniel, 2000) and/or may be emergent (Mintzberg, 1987, 1990,1994; Mintzberg McHugh, 1985; Mintzberg Waters, 1985). Ways to determine changes in strategic orientation have included inference from actions (Grimm Smith, 1997) and the examination of archival documents, such as letters to shareholders (Landrum, 2000). We suggest that a more inclusive or Tamara approach is needed to show the complexity of forces that cause the ground to move. We assume there is something about the movement from a divided space in modern theater to the interpenetrating one of postmodern theater that makes Tamara a fit metaphor to analyze the Athletic Apparel Industry. In the past decades, the corporate forte was to sustain the modernist barrier between spaces, as in contemporary theater the spectators sat in their respective spaces and did not question the veracity of the performed narratives. In the last decade, as consumers and investors (first space) visited the stage themselves and entered the third space, or when the workers of the Third World were transported to the first one, then a more democratic theatrics of story production, distribution, and consumption became enacted on the global stage. The power of the corporate gatekeeper was dissolved. This study presumes that storytelling is useful in revealing corporate strategic orientation and in revealing when complexity forces changes and disrupts their orientations and postures. Stories are particularly useful in showing how individuals or corporations make sense of the world. Stories are sensemaking narratives of an organization (Boje, 1991, 1995; Czarniawska, 1998; Frye, 1957; Lieblich, Tuval-Mashiach, Zilber, 1998; Riessman, 1993; White, 1973). To explore storytelling and strategy intertextuality, we review an industry context that has been changing drastically over the past decade. The athletic shoe industry was chosen because it is a mature industry and has undergone many changes since the 1980s, such as the movement toward overseas production, increasing globalization, and involvement of activists over labor and environmental issues (Choe, 1999; Shetty, 1996). But it is the decade of the 1990s that has seen the most turbulent and complex changes, and its two most active players have been Nike and Reebok. For example, in 1998 Corporate Watch decided to turn their Greenwash Award into a Sweatwash Award and gave the prize to the Fair Labor Association, newly created by the White House Apparel Industry Partnership. They stated that, The Association will have the power to grant companies the right to sew no sweat labels in their clothing in return for what labor activists fear will amount to cosmetic improvements in sweatshop conditions. (Light, 1998:1) Corporations led by Nike, Reebok, Liz Claiborne and Phillips-Van Heusen (then L. L. Bean and Patagonia) joined with some unknown human rights groups on the taskforce to propose the creation of the Fair Labor Association (FLA). The more radical contingent, UNITE, (the Union of Needletrades, Industrial and Textile Employees), the Retail, Wholesale and Department Store Union, and the Interfaith Center on Corporate Responsibility-were taskforce members who resigned their White House Apparel Partnership positions to protest the weak monitoring practices, no living wage and no right to organize provisions of the FLA. Sweatwash was a reaction to watching two decades of corporate environmentalism become a full court PR press with slick advertising to present a green corporate image to the global stage while co-opting both the human and environmental rights movements. UNITE (1998) argues the FLA was created by a subgroup of the White House task force, consisting mostly of industry representatives from companies such as Nike, Reebok and Liz Claiborne and a few human rights groups. The FLA Clean Clothes/ No Sweat tag was the next industry strategy to mollify consumer and investors who were hearing more stories of exploitation; corporations feared their public image was tarnished by increased activism. In 1998, Nike announced plans to phase out PVC plastics in its shoes and other products and painted its web sites with plans to certify all of its 600 subcontract factories in IS014000 environmental standards. (This followed the 1997 release of the Ernst Young audit showing violations of Vietnamese environmental laws. Reebok, on the other hand, uses part of its advertising budget to give out Human Rights Awards (since 1992), while pretending to consumers and investors its products are `Made in the USA rather than being mostly made in China. Both firms did not just become enlightened one day to environmentalism and human rights, they are responding to public opinion and to amateur actors who are taking the global stage, entering the board room and shareh older meeting asking for independent monitoring of corporate claims (Introductory Guide To Unplugging Corporations, 2001). This study will examine the letters to shareholders of the top two firms in this industry, Nike and Reebok, to trace their environmental and social responsibility rhetoric (Landrum, 2000). To focus exclusively on the environmental and social responsibility narratives, we review Bojes (1999) model and classify the rhetoric in the letters to shareholders following his classification system. We follow with examples of Nike and Reeboks use of each type of rhetoric in their letters, showing the frequency of use of each type of rhetoric, and making some observations regarding Nike and Reeboks environmental and social responsibility rhetoric. Rhetoric in Use Boje (1999) offers a model to classify the environmental and social responsibility rhetoric of corporations. He identifies classifications ranging from a denial of responsibility for environmental and social problems to the embracing of green goals as central to the mission of the organization. These levels of response are: Denial Response One, the first response, is Denial. In Denial, the company denies accusations and ignores problems in their environmental and labor practices. Our hypothesis is that this can work when the three theatrical spaces remain bounded and divided, so that only the corporate executive or PR staff mediates what is going on to the other two spaces. In the Nike (1990-1999) and Reebok (1990-1999) letters, we looked for evidence of denial of problems or for evidence of ignoring problems related to environmental and labor practices. Nike Denial This section will provide some examples of passages coded within the Denial genre of environmental and social responsibility rhetoric. We offer our rationale for coding the passage within this genre. In the following 1994 passage, Nike chooses to criticize the media for their coverage of Nike problems. I coded this passage as denial since Nike refuses to acknowledge the problems that have been exposed by the media. 118: The blinder mentality is bad enough when judging the business world, but 119: it is characteristic of a more serious virus that is affecting the 120: coverage (or non-coverage) of significant cultural and political 121: stories. The sad truth is, as television news in general, and CNN in 122: particular, becomes ncreasingly invested in our lives, the print media 123: are pushed to greater extremes, forced to choose survival over 124: integrity, the most entertaining story over the real story, until we 125: come to this: The New York Times reduced to Vecsey on NIKE. The following passage from the 1995 Nike letter shows Nike again criticizing the media and Wall Street for failing to recognize Nike as a sound investment. Nike neglects to make any mention of the parti cular media exposes that have uncovered Nikes poor labor practices; thus, I have coded the passage as denial. 8: This brings us back to my frustration and, I am sad to say, the 89: futility of this document. It simply does not matter what we say in 90: words or put in numbers in the annual report. This poor little binder 91: is simply overwhelmed by electronic and print sound bites, or ignored 92: by the show biz-oriented media who convey a point of view in conflict 93: with sound investment. 94: 95: As Director John Jaqua says, This has reached the point of 96: ridicularity. 97: 98: So how, in that world, can you understand the who, what, when, where 99: and why of any company, especially one as controversial as NIKE? 00: 101: The sad answer: Cant really. It would be easy if we could bring 102: everybody to the NIKE Campus, or take everybody to 103: the Final Four, or the Olympic Trials, or the World Cup, or a Nebraska 104: high school football game, or a pick-up game on 125th Str eet. Thats 105: the world NIKE lives in. But, we cant do that. 106: 107: Instead, well send our managers back to do what they do: develop and 108: grow the best global company possible, and let the hurricane of media 109: hype blow on around us. The following Nike 1996 passage blames the media for blasting their overseas practices. Even though they have finally acknowledged this particular problem exposed by the media, they choose not to discuss it within the letter to shareholders or within the body of the annual report. Still, Nike did publish a 10-page supplement defending Nikes position; however, it only further exemplifies their denial of the problem. 9: Yet no sooner had the great year ended than we were hit by a series of 10: blasts from the media about our practices overseas. 11: 12: So I sat with a dilemma: Use this space to answer our critics 13: isrepresentations, which would leave little room for anything else, or 14: try to give our owners the bigger picture of their company. 15: 16: I decided to do the latter with, like Roger Maris home run record, an 17: asterisk. We answer the overseas questions in a supplement that is 18: included in the annual report mailing. The following 1997 Nike passage continues to suggest that Nike is failing to acknowledge the problems associated with their overseas lab or practices despite the fact that they have been repeatedly detailed in the media. 3: To do that, I first have to take a second to talk about the filter 34: obstacle, that haze we have to fight through to explain what goes on 35: around this company. 36: 37: NIKE (and the entire industry) tends to be a bit misunderstood. The 38: media prefer to treat us all as the entertainment portion of the 39: business world. So, they feel free to exaggerate, to interpret, to 40: extrapolate. To say they are prone to hyperbole would be an 41: understatement. To say that is how they make their living would not. Reebok Denial No Reebok letters were coded in this category. Green Gloss/Green Wash Response Two is Green Gloss or Green Wash. During this phase, the company launches public relations campaigns to counteract negative publicity or accusations of activists. Nike Green Gloss/Green Wash In the following 1998 Nike excerpt, the company finally begins to acknowledge that labor practices are affecting their bottom line; however, I view this acknowledgment as more of an effort to discontinue denial and patronize the public rather than to make a meaningful effort to change the situation. 24: So, what knocked us down in 1998? 25: 26: Asia brown shoes labor practices resignations ayoffs 27: boring ads. Also, we have been criticized for our headquarters 28: expansion. But understand this: We need a much bigger place to house 29: all our troubles. I have also coded the 1997 Nike passage, mentioned previously (lines 33-41), as another example of green gloss/green wash. The companys defense of themselves in a 10-page supplement not only represented a denial of the problem, but also a public relations effort to justify their practices. Reebok Green Gloss/Green Wash No Reebok letters were coded in this category. Strategic Awareness Response Three is Strategic Awareness. During this phase, there is minimal compliance yet awareness exists of the need for change. Nike Strategic Awareness In the following 1998 Nike passage, the company suggests that the media is slowly becoming more knowledgeable of its questionable overseas labor practices. However, this ostensible change in media attitude is due to the fact that Nike has put forth a good-faith effort to improve their labor practices, and in turn, the media has simply begun to report these changes. 93: On our labor practices: Our friends in the media are slowly becoming 94: more knowledgeable. This is good. It means that consumers are 95: actually getting informed rather than just alarmed. This, too, will 96: take time. Meanwhile, the contrasts between us and our competitors and 97: other companies in the needle trade will show more each year. The following 1998 Nike passage suggests that it realizes that Americans are aware of their overseas practices, and accordingly, that Nike should be credited for this shift in public consciousness. 99: There is an interesting relationship going on between the Asia economic 100: crisis and the labor practices issue, which would take many chairmans [sic] 101: letters to cover. Instead, let me cut straight to the moral of the 102: story: It is simply not acceptable for America to continue to be 103: moated Reebok Strategic Awareness No Reebok letters were in this category. Strategic Acquisition Response Four is Strategic Acquisition, or a voluntary move toward environmental audits and social responsibility. Although Nike makes no mention of their environmental audits, 1997 marked their first voluntary, environmental audit and was conducted by Ernst ; Young. Nike Strategic Acquisition No Nike letters were coded in this category. Reebok Strategic Acquisition Throughout their letters, Reebok makes reference to the fact that they seek to help make a better world and to make a difference. This is evidenced by the following passages from 1990 (lines 47-48) and 1991 (lines 59-60). The company has made a voluntary movement toward being socially responsible. 47: a high level of consciousness and a sense of responsibility to help 48: make a better world. 59: to make a difference for our consumers 60: and ourselves. Flagship Implementation Response Five is Flagship Implementation, in which the firm makes proactive moves to change their core mission and to include green goals. Nike Flagship Implementation No Nike letters were in this category. Reebok Flagship Implementation In the following passages, Reebok makes mention of the various programs and initiatives they started in order to become a socially responsible company. 1992 60: Our push for success, however, has not lessened our desire to make a 61: difference in the larger world. Reebok is unique in its dedication to 62: human rights. Through our Human Rights Awards Program, which just com 63: pleted its fifth year, we strive to bring attention to young people 64: around the world who advance the cause of human rights. This year, 65: through a grant from The Reebok Foundation, a new human rights program 66: began. WITNESS, a program providing video cameras, facsimile machines 67: and computers to human rights organizations, allows human rights acti 68: vists to document abuses of justice for the world to see. 1993 61: Finally, let us note that the aspirations of Reebok extend beyond the 62: bottom line. Our commitment to the pursuit of human rights continues. 3: Once again, we recognized brave young people for their stand on human 64: rights one each from Belgium, Brazil, Egypt, and the United States. 65: Our Reebok Foundation helped inner city young people in United States 66: urban areas. Our Human Rights Production Standards, in place throughout 67: the world, helped assure that workers manufacturing Reebok pr oducts 68: benefited from quality conditions and fair labor practices. 1994 117: Another dimension of Reebok that enhances our global brand image is our 118: goal to be in the forefront of the corporate movement toward social 19: responsibility. We are the acknowledged corporate leader in promoting 120: human rights. Young people around the world, we believe look to 121: companies that stand for more than their great products. We 122: established the Reebok Human Rights Awards program in 1988, and we 123: continue to support it. This commitment led us to establish the Reebok 124: Human Rights Production Standards, through which we strive to improve 125: labor practices in overseas factories that make our products. This 126: commitment also is why we are working to make products that are 127: environmentally sound. We believe that companies should stand for 128: something. We believe our brand should stand for something. Personal 129: athletic achievement is a powerful message, but it is not enough on its 130: own. Reebok does stand for something, and as a result a new generation 131: of young people are able to see that a company can be a source not only 132: of exciting products, but of social good. 1996 55: Our Company continued its long-held commitment to human rights with the 56: Ninth Annual Human Rights Awards in 1996, honoring young activists in 57: their struggle for human rights around the world. Our efforts in this 58: area extend beyond this recognition program and include our 59: establishment in 1992 of human rights production standards that we hold 60: our factories accountable to follow. Most recently, in 1996 in 61: response to the problem of child labor widely utilized in the stitching 62: of soccer balls, we entered into an agreement with our supplier to 63: build a soccer ball manufacturing facility in Pakistan that will allow 64: us to guarantee that all Reebok soccer balls will be made without the 65: rise of child labor. 148: we will continue to focus our efforts 49: on making a difference to our customers to our employees and to our 150: shareholders. 1998 42: I believe that the values that Reebok International stands for 43: as a company are precisely those values that consumers are looking for in todays marketplace. 84: One of the crucial elements of this plan is the repositioning of Reebok Unlimited based on the 85: concept of humanity. Actually, this is not so much of a repositioning as a rediscovery of the 86: values of creativity, free-spiritedness and individualism that we have always represented as a 87: company, but have deviated from recently in our advertising and marketing. Based on a return 88: to these universal human values, we believe Reebok Unlimited is in a unique position to appeal 89: to both the authentic performance and casual lifestyle markets at the same time. Table 1 Table 2: Figure One: Frequency of the use of environmental narratives by Nike and Reebok over the tenyear period, 1990 to 1999 134: WE STAND FOR DOING THE RIGHT THING. 135: 136: Over the past year, a lot has been written about our industry and the issue of human rights. 137: We have been a leader in this area for more than a decade. Running a company involves a lot 138: more than crunching numbers and whatever else gets in your way. It involves a commitment 139: of equal respect and fair treatment for all people. Simply put, this is the Reebok way. It will 140: always be the Reebok way. As concern for human rights issues grows among consumers 141: particularly younger consumers we believe our leadership and reputation will translate into 142: greater preference for our brands and products. Although Nike makes little mention of their environmental practices, labor practices, or social responsibility, those passages included in the letters primarily engage in denial, green gloss, and strategic awareness rhetorical styles. Nikes main response mode during the 1990s was denial. Reebok, on the other hand, mentioned their social responsibility efforts in many of their letters and were primarily engaged in strategic acquisition and flagship implementation rhetoric. Reeboks main response mode was flagship implementation. The companies were at opposite ends of the spectrum in their primary response mode during the 1990s. Both companies, however, were engaged in poor labor practices in their overseas operations (Baskin, 1996; Ernst Young, 1997; Fireman, 1999; Manning, 1997a-g; Nguyen, 1997; Reebok, 1999). The difference is that Nike was denying the problems while Reebok was trying to be open about the problems and address them. Interestingly, we can conclude that being socially responsible and environmentally aware did not result in increased market share or profitability for Reebok. They continued to lose sales and market share throughout the 1990s (Figures 4 and 5). Reebok expected that their social responsibility stance would differentiate them from the competition. Rather, research and development and marketing are key success factors for this industry and Nike outperforms Reebok in both areas. Conclusion Boje (1999) puts forth a model of stages of environmental and social responsibility rhetoric. He suggests that rhetoric falls somewhere in a continuum ranging from Denial to Flagship Implementation. On one end of this continuum, companies may deny any responsibility for or ownership of their negative actions. The next stage of this continuum reflects rhetoric that glosses over issues and uses public relations campaigns in response to negative publicity. The third stage of Bojes (1999) continuum is rhetoric that acknowledges a need for change and puts forth gestures of minimal compliance. The fourth stage on this continuum is rhetoric that shows voluntary movement toward social responsibility and the last stage on the continuum is flagship implementation of environmental practices and embracing social responsibility. This article has shown that rhetoric is a useful way in which to understand and interpret a companys strategy. We have shown a more penetrating, or Tamara, view of the rhetoric of the athletic apparel industry leaders. Through analysis of letters to shareholders of Nike and Reebok over a ten-year period, we have shown Nike and Reeboks use of environmental and social responsibility rhetoric. The results show that Nike has engaged in Denial as their primary rhetorical style and Reebok has engaged in Flagship Implementation as their primary rhetorical style. The companies are at opposite extremes of this continuum. In spite of Nikes denial and Reeboks engagement of social responsibility, Nike revenues have skyrocketed and Reebok sales have plummeted (Figure 4). Figure 2. Figure 3. Figure 4. If rhetoric indeed reveals strategy, these findings suggest that social responsibility and profits are negatively correlated for these two companies. In both Figures 2 and 3, we see the frequency of nvironmental and social responsibility rhetoric used by both companies increased. Nike engaged in rhetoric on the negative end of the continuum, suggesting denial of social responsibility; Reebok engaged in rhetoric on the positive end of the continuum, suggesting implementation of social responsibility. Also near this time, revenues and market share of both companies began to move in a dire ction negatively correlated with the level of social responsibility (Figures 4 and 5). The empirical evidence has been mixed on the relationship between corporate financial performance and social performance. Some researchers (Preston ; OBannon, 1997; Roman, Hayibor, Agle, 1999) have found a positive relationship between corporate social performance and financial performance and other researchers (Ingram and Frazier, 1983; Freedman and Jaggi, 1982) have found a negative relationship. In the case of negative correlations between financial performance and social performance, it is argued that the costs associated with social responsibility put the firm in an unfavorable financial position compared to firms that are not socially responsible (Aupperle, Carroll, Hatfield, 1985). Clearly the relationship between corporate financial performance and social performance is not fully understood. Nonetheless, rhetorical analysis is a useful postmodern tool in revealing a companys strategy and in revealing when changes or shifts in strategy occur. Figure 5 [Reference] REFERENCES Retrieved May 28, 2000, from the World Wide Web: http:// www. netadvantage. standardpoor. com/netahtml/ IndSur/apf/apf_0999. htm Czarniawska, B. (1998). A narrative approach to organization studies. Thousand Oaks, CA: Sage Publications. [Reference] Ernst ; Young (1997, January 6). Environmental and labor practice audit. Retrieved May 28, 2000, from the World Wide Web: http:/ www. corpwatch. org/trac/nike/ernst/audit. html Fireman, Paul (1999, October 17). Steps we must take on third-world labor. The Washington Post, p. B7. Freedman, M. ; Jaggi, B. (1982). Pollution disclosures, pollution performance and economic performance. Omega, 10, 167-176 Frye, N. (1957). Anatomy of criticism: Four essay . Princeton, NJ: Princeton University Press. [Reference] Grimm, C. M. ; Smith, K. G. (1997). Strategy as action: Industry rivalry and coordination. Cincinnati, OH: South-Western College Publishing. Ingram, R. ;Frazier, K. (1980). Environmental performance and corporate disclosure. Journal of Accounting Research, 18, 614-622. Introductory Guide to Unplugging Corporations (2001) Retrieved March 3, 2001 from the World Wide Web: http:// www. georgiastrait. org/Unplugging%20Corps. 3. pdf [Reference] Landrum, N. (2000). A Quantitative and Qualitative Examination of the Dynamics of Nike and Reebok Storytelling as Strategy. Doctoral dissertation: New Mexico State University. Lieblich, A. , Tuval-Mashiach, R. ; Zilber, T. (1998). Narrative research: Read analysis. and intc=tation.

Better Teaching Through Provocation Essay Example for Free

Better Teaching Through Provocation Essay The quest for an effective pedagogy differentiates the teacher from the researcher. Within the humanities and social sciences, we are constantly confronted with the challenge of communicating complex material in a novel and effective manner. Active teaming is bolstered by an approach that emphasizes creative problem solving, and critical thinking. And active learning often begins with a question. Despite those techniques, philosophical inquiry can sometimes lead to esoteric, pedantic, or even banal approaches to teaching that leave the neophyte intellectually lost or detached from the learning process. As a discipline, philosophy itself is intrinsically provocative. In the spirit of Nietzsches infamously provocative style, the use of stimulating techniques in teaching introductory college courses can be immensely beneficial. Goals of Provocation The goals of provocative teaching are grounded in a conceptual framework of critical thinking as well as in an understanding and appreciation of the many psychological processes that influence mental life. The teachers strategy should be designed to provoke or pique students to think; that is, to analyze the grounds of their beliefs, which can be directly applied to their personal lives. Stirring questions and statements should challenge (and respectfully critique) the method and rationale by which students arrive at conclusions and reexamine the grounds for their beliefs and attitudes. Guiding Principles Guiding principles in formulating provocative teaching techniques as follows: 1. Orient the technique toward the entire class, not just one student. 2. Allow an appropriate pause time for class response.  3. Respond to all students responses. 4. Validate and confirm student attempts to respond or offer an explanation. 5. Use the discussion to launch into a formal presentation of the material or to augment existing didactic strategies. Classroom Examples Provocative techniques combined with systematic questioning may be applied arbitrarily to any topic. Through provocative systematic questioning, the student realizes that this type of reasoning is an informal fallacy based on an appeal to authority that became conditioned and serves as the grounds for his belief. It is better to focus questions toward the entire class, in a case like this, by focusing on one student, others join in to offer competing arguments or supportive rationale that are further examined by the class as a whole. That generally leads to an inclusive process rather than an exclusive centering on one student. Parenting and Corporal Punishment Students believed that corporal punishment was immoral. Most students believed it was morally acceptable, and some even made a case that it was immoral not to physically discipline children when they commit transgressions, because physical punishment teaches them morals. Provocative exercises may provide a personal utility for self-discovery that departs from the traditional procedures of pedantic pedagogy. Risk of Provocation When we examine controversial issues in class, we should be respectful of individual and cultural differences that may influence certain beliefs and practices, while we still maintain intellectual integrity. It should be a tacit assumption for students that acts of provocation are designed to bring rational and emotional constructs under the rubric of knowledge. No provocation should be executed merely for shock value. Because some students may feel intimidated by philosophical questions, the professor should try to be sensitive to the students cognitive acumen as well as their emotional development. Sometimes, students who are overly emotional, rigid, or vulnerable to a particular topic simply need to be reminded that the discussion at hand is only an object of intellectual investigation and certainly not a personal attack. Conclusion  We must find a method that suits our personalities and didactic styles. Instead of traditional lecturing, the combined use of provocative questions and statements that force the class to respond to a particular issue may have more impact and personal meaning than fort-formal approaches. Furthermore, the use of probing and systematic questioning gears students toward an introspective analysis of their personal beliefs, not only grounded in reason, but also linked to emotional and psychological motives that influence their perception of cause and effect. One will notice progress in their critical thinking skills over the length of the course. Rather than professing an impetuous position based upon unreflective conditioning, students offer more solid argumentation with developed rationale for their beliefs and attitudes.

Sunday, July 21, 2019

Corporate Social Responsibility Disclosure and Performance

Corporate Social Responsibility Disclosure and Performance 1. FOCUS OF THE STUDY 1.1 Introduction Major corporate ethical disasters impacting the environment, human resources, and the community have heightened the demand for public firms to voluntarily disclose their CSR activities for stakeholders. As a result, CSR has become more than an important issue in the business world (Waller Lanis 2009). In addition, CSR disclosure is an extension of the financial disclosure system, which reflects the wider anticipation of society concerning the role of the business community in the economy. Furthermore, with the rapid collapse of cross-border economic barriers and the globalization of business, progressively the role of CSR is being debated in an international arena (van der Laan Smith, Adhikari Tondkar 2005). The WBSCD[2] (2000) (as cited in (May Khare 2008, p. 240)) defined CSR as: Also, Mathews (1993, p. 64) has defined CSR disclosure as: According to these definitions, CSR activities and disclosure play a relevant role in OP[3]. In addition, CSR includes many activities such as community responsibilities, environmental responsibilities, employee responsibilities, investor responsibilities, customer responsibilities, and supplier responsibilities. Many studies have emerged concerning the link between CSR and OP (Margolis Walsh 2003; McWilliams, Siegel Wright 2006). In the business context, Rettab, Brik Mellahi (2009) notice that to date, there has not been a research focus on the examination of the strategic value of CSR in developing economies, despite the consensus between scholars and researchers about the impact of CSR activities disclosure creating more pressure on firms from several stakeholders to enhance their OP. Crane et al (2005) notices that business systems differ from country to country. Therefore, this study will attempt to understand the institutional and managerial characteristics of different countries economies. In particular the institutional environment in the emerging economy of Libya has experienced dynamic changes over a short period of time (Mateos 2005). Libya is considered one of the most important producers of high quality and low sulphur oil and gas, and is strategically well placed to take advantage of the Mediterranean and European market. In addition, it is the members of the Organisation for Petroleum (World Markets Research Centre, 2002; Terterov, 2002) (as cited in (Abdulhamid et al. 2005)). Therefore, it possesses a significant world economic standing and has a unique economic and political system. During the last two decades, it was punished by the Security Council and was excluded from international investment with development almost totally frozen. However, from the year 2000 Libya has opened its commercial office in Libyan capital (Tripoli). Knipe and Venditti (2005, p.2) explain ( as cited in (Abdulhamid et al. 2005, p. 2) that. The main influential factor that leads to and regulates the attitude and behaviour of Arab societies, including Libya, is the Islamic religion. This is, according to Ali (1996, p. 6) due to the fact that In 1977, the political system has enabled the Libyan people to make decisions directly, and municipal peoples congresses and basic peoples congresses established across the country. These congresses have their own budgets with legislative and executive powers, and elect a secretariat to represent their decisions at the national general peoples congress. they also approve the budget, laws and policies (Pratten Mashat 2009). Figure (1) shows the structure of the peoples congresses and peoples committee. Libya has a special system which is based on what is called the third Universal Theory inside the Green Book. This system tackles the economic problems such as wages for production. Furthermore, these developments in Libya have led to unequal welfare distribution and unlimited market opportunities that have formed high incentives for opportunistic behaviour. Moreover, Libya established a public organisation for the environment in 2000. Also, the United Nations Development Programme (UNDP) and International Monetary Fund (IMF) have characterised Libya as one of the developing countries which is attempting to rapidly move towards economic growth (UNDP 2007). The business media often show unscrupulous firms resorting to socially irresponsible practices to gain high profits at the expense of employee welfare, customer safety, and the environment. Although the government has made some laws to regulate firms conduct, many companies monitor and enforce such regulations themselves (Mellahi 2007). In spite of the will of political actors in most emerging economies expectancy fast economic growth such as China, India, and the UAE to disclose CSR activities on pollution, customer protection, and labour practices, the CSR remains at a low level of disclosure in these countries compared with western developed countries (Al-Khater Naser 2003; Rettab, Brik Mellahi 2009). Therefore, Libya has the same condition, as it is developing and growing economically. However, the level of CSR disclosure has increased since 2000 in Libya compared to previous years (Pratten Mashat 2009) due to pressures from stakeholders which may influence OP for Libyan compa nies. Thus this study will attempt to examine the relationship between CSR disclosure and OP in terms of FP[4], EC[5], and CR[6]. 1.2 Statement of the problem Over the years, many studies have emerged concerning the relationship between CSR initiatives and OP (Margolis Walsh 2003; McWilliams, Siegel Wright 2006). Therefore, this study will examine the interrelations between corporate social responsibility disclosure and organizational performance in the Libyan context. This research defines CSR value as follows: to what extent firms are estimating their CSR activities, identifying important CSR activities for organizations in the Libyan context, and how they are managing these issues. Research on CSR disclosure and OP is limited in developing countries especially in the Libyan context, in spite of concerns from the stakeholders about the impact of CSR activities on OP. This research will investigate CSR and disclosure practices in Libya from different sectors (manufacturing sector; banks and insurance sector; services sector; and mining sector) and whether there is any difference between the industry sectors. In addition, this study inve stigates the question of how CSR activities, disclosure affects OP. 1.3 Research objective The research project has four major objectives. First, it will evaluate the level of social disclosure relating to annual reporting within Libya. Second, the project will explore whether CSR disclosure affects OP in terms of FP, EC, and CR. Third, it will investigate CSR disclosure practices and OP under the stakeholder theory and value theory in the Libyan context. Finally, this research project seeks to assist firms in understanding the nature of the relationship between CSR disclosure and OP. The significance of understanding this relationship stems from one source: firms have incentives to utilise their CSR activities and ensure disclosure, to enhance their performance. The research proposal is organised as follows the next sections provide a review the relevant literature and framework; research design (research question and conceptual framework) of the proposed research; research methodology (approach; sample and data collection; instrument and data analysis); the last section shows study motivation. 1.4 Scope of the study This study focuses mainly on CSR disclosure (CSRD) that impacts on OP in terms of FP, EC, and CR. Identifying the level of CSR disclosure is employed by companies for stakeholders frames the boundary of this study. In addition, it will focus on 77 of companies in the Libyan context (manufacturing companies; banks and insurance companies; and service companies; mining companies). To support the purpose of this study, several items of relevant literature have been reviewed to identify some gaps to be addressed in this research. 2. LITERATURE REVIEW AND RESEARCH FRAMEWORK 2.1 Theoretical perspectives 2.1.1 Stakeholder theory Stakeholder theory involves the identification of a companys stakeholders and explains the ethical and social obligations of management to consider the interests of these stakeholders (Freeman 1984). This theory claims that a firm should provide their stakeholders with all the information necessary about their firms performance in spite of different interests. Therefore, stakeholder theory considers that â€Å"the success of an organization depends on the extent to which the organization is capable of managing its relationship with key groups, such as financial and stakeholders, but also customers, employees, and even communities or societies.† (van Beurden Gà ¶ssling 2008, p. 408). In addition, Freeman (1984) explains that stakeholder theory offers a pragmatic approach to strategy that motivates organisations to be cognizant of stakeholders to achieve appropriate performance. As Frederick notes (as cited in Laplume, Sonpar Litz 2008, p. 1153) â€Å" the stakeholder idea f its into the mentality of strategically-minded corporate managers; in its latest phases, some companies are now justifying broader social policies and actions, not for normative reasons but for strategic purposes†. Ullmann (1985) suggested (as cited in Sà ¡nchez Sotorrà ­o 2007) that stakeholder theory associates social disclosure with financial and social performance by combining three dimensions such as stakeholder power, the strategic position of the company concerning social activities, and the past and present financial efficiency of the organisation, to develop a theoretical framework. Sà ¡nchez and Sotorrà ­o (2007) reveal that stakeholder powerhelps the identification of stakeholders interests which need to be considered by companies; the strategic position of the company with regards to social activitiesdescribes companies concerns about environmental and social issues emanating from stakeholders demands; and the past and present financial efficiency of the organ isationshould be concerned with social issues as well. In addition, Donaldson and Preston (1995) indicated that originally, stakeholder theory emphasized shareholders interests, and they made a case for the theorys normative base, where the moral, ethical and legal claims of all stakeholders of organizations were advocated. In addition, the concepts of CSR and stakeholder theory are fundamental to the study of business and society (Marom 2006). Moreover, stakeholder theory suggests that the stakeholders establish the social performance of their firms by means of a complex evaluation related to their expectations, which is represented by its reputation (Neville, Bell Menguc 2005). Furthermore, the instrumental aspect of stakeholder theory focuses on the cause-effect relationships between corporate performance and stakeholder management practices (Marom 2006). Thus, this theory focuses on the importance of a correlative relationship between a firms disclosure and key groups. This the ory attempts to answer some questions about this relationship, such as: how far a company has performed its roles in accordance with the stakeholders needs. Customers, for instance, need to know whether the product sold by the company does not use wood from illegal logging or whether it uses production technology that causes pollution. In addition, the theories deal with how organizations communicate with those stakeholders is important. Furthermore, is their firms performance matching the stakeholders demands? How do stakeholders evaluate the performance of these organizations? Gray, Kouhy and Lavers and ODonovan (2002) point out (as cited in Deegan 2009) that stakeholder theory is overlapping with small differences in explaining the firms behaviour toward the society. Moreover, stakeholder theory posits that organizations are performing in order to fulfilling the expectations of particular stakeholders who are able to impact on their performance. Previous studies (e.g. Buchholz R osenthal 2004; Cormier, Gordon Magnan 2004; Schwarzkopf 2006) show that stakeholder theory is used to explain improvements in business organisational performance while providing disclosures to create better relationships between companies and their stakeholders. Although there are many studies that found the relationship between CSR disclosure and OP in terms of FP, EC, and CR to be a positive relationship (Aguilera et al. 2007; Rettab, Brik Mellahi 2009; Saleh, Zulkifli Muhamad 2008; Simpson Kohers 2002; Waddock Graves 1997), there are studies which found a negative and mixed relationship (Griffin Mahon 1997; Wright Ferris 1997). Thus, this theory has been supported by some studies (e.g. Neville, Bell Menguc 2005; Orlitzky, Schmidt Rynes 2003; Peloza Papania 2008; Sà ¡nchez Sotorrà ­o 2007; van Beurden Gà ¶ssling 2008). 2.1.2 Value theory Value theory claims that although stakeholders are different in terms of their value priorities, the interest of a stakeholders value system is universal. This means that the stakeholders differ only in terms of the relative importance that they place on these universally important value types (Siltaoja 2006). Therefore, large firms have as many reputations as there are distinctive groups that take an interest in them (Bromley 2002). In addition, MacMillan et al (2005) points out that stakeholders (employees, shareholders, customers, community, investors, supplies) prefer coherence with a common concern for a reputation entity. Hence, in order to maintain these firms reputations, they should improve the relationship with their stakeholders via CSR disclosure. Many studies set out the importance of stakeholder perceptions in order to understand the nature of a firms reputation (Dowling 2004). In addition, Siltaoja (2006, p. 95) suggests that â€Å"value [is an] over arching matter, meaning a company with good reputation has values, which suit to individuals own values†. Value theory was employed to explore the nature of CSR and corporate reputation using qualitative (Siltaoja 2006). Schwartzs study (1999) shows ten motivationally distinct types of values such as power, achievement, hedonism, stimulation, benevolence, and security that enable scholars to use them in culture world wide. These motivations are included within CSR actions that are disclosed in annual reports of firms. Furthermore, there are other studies that explain the eight most common survey instruments to use in order to create values (measures) through corporate reputation such as Fombrun, Gardberg and Sever (2000). One of the most used measures (values) is the Rep utation QuotientSM that consists of six measures (values). Thus, this study will use CSR disclosure that is variously associated with reputation via the Reputation QuotientSM to determine the relationships between CSR disclosure and CR through value theory. 2.2 Review of the related literature 2.2.1 CSR disclosure and organisational performance Researchers efforts have been made to comprehend the impact of CSR activities on OP (Husted Allen 2000; Husted de Jesus Salazar 2006; Marom 2006; McWilliams Siegel 2001; Moneva, Rivera-Lirio Mu oz-Torres 2007; Orlitzky, Schmidt Rynes 2003; Wright Ferris 1997). The above studies found that there is a relationship between CSR activities, disclosure and OP but which indicates positive, negative, mixed, and non-significant results. On the one hand, some studies found that there is a positive relationship between CSR activities and OP (DeMaCarty 2009; Marom 2006; May Khare 2008; Peloza 2009; Ruf et al. 2001; Saleh, Zulkifli Muhamad 2008; Simpson Kohers 2002; van Beurden Gà ¶ssling 2008; Waddock Graves 1997). Furthermore, Rettab, Brik Mellahi (2009) revealed that there is a positive relationship between CSR activities and OP in developing countries (UAE firms) in Dubai. On the other hand, some studies have reported a negative relationship Vance (1975) and Mackinlay (1997) (as cited in Park Lee 2009) and Wright and Ferris (1997) or no significant relationship (Aupperle et al, 1985; Davidson and Worrell, 1990; Preston, 1978; Spicer, 1980) (as cited in Park Lee 2009); and McWilliams and Siegel (2000) between CSR and OP. However, these findings cannot be generalised from western developed economies to developing countries without further research because of different business systems. In Libya, there is no research about the impact of CSR disclosure on OP. Figure (2) shows the relationship between CSR, disclosure and the factors of estimating OP. 2.2.2 CSR disclosure and financial performance (FP) Financial performance (FP) is considered one of the most important indicators of the strategic value of CSR (Orlitzky, Schmidt Rynes 2003). Researchers started the empirical study of CSR and FP over three decades ago in western countries. There are two types of empirical studies of the relationship between CSR and FP. The first set uses the event study methodology to measure short-term financial impact when companies engage in socially responsible or irresponsible acts (e.g. Hannon Milkovich 1996; Margolis Walsh 2003; McWilliams Siegel 2000; Orlitzky, Schmidt Rynes 2003; Saleh, Zulkifli Muhamad 2008; Wright Ferris 1997). The relationship between CSR and FP was mixed in the results of these studies. For instance, McWilliams Siegel (2000) revealed no relationship, Wright Ferris (1997) found that the relationship between CSR and FP was negative and Saleh, Zulkifli Muhamad (2008) that it was a positive relationship. In addition, Margolis and Walsh (2003) found that 4% of the 16 0 studies examined reported a negative relationship between CSR and FP, 55% a positive relationship, for 22% there was no relationship, and 18% reported a mixed relationship. Furthermore, Orlitzky, Schmidt and Rynes (2003) achieved another meta-analysis and revealed similar results. While other studies are not similarly stable concerning the relationship between CSR and short-term financial return (McWilliams Siegel 2001). The examination of the nature of the relationship between measures for long-term financial performance and measures of CSR is the second set that is used from accounting and financial measures of profitability (e.g. Aguilera et al. 2007; Mahoney Roberts 2007; McGuire, Sundgren Schneeweis 1988; McWilliams Siegel 2000; Simpson Kohers 2002; Waddock Graves 1997). They also gained mixed results in these studies. Waddock Graves (1997) and Simpson Kohers (2002) found a significant positive relationship between CSR and profitability. While McGuire, Sundgren Schneeweis (1988) revealed that subsequent performance was less closely related to CSR than prior performance. Aguilera et al (2007) discuss the relationship between CSR and FP. They found that there is strong evidence for a positive and significant association between them. In addition, McWilliams and Siegel (2000) examined the relationship between two with a regression model that measures financial performance as the dependent v ariable while social performance as the independent variable during the period 1991-1996 for 524 large companies. They concluded that there was no link between CSR and FP if the regression model was properly specified. Moreover, Simpson Kohers (2002) tested the relationship between CSR and FP in the banking industry. The community Reinvestment Act (CRA) was used as a social performance measure. They found that there is a positive relationship between CSR and FP. Griffin Mahon (1997) revealed that the relationship between CSR and FP was mixed between a positive and negative relationship. However, most of the findings found a positive relationship. Furthermore, Moore Robson (2002) analysed the link between CSR and FP of eight firms. They used the derivation of a 16-measure social performance index and a 4-measure financial performance index. They depended on statistically significant results. They found a positive relationship between CSR and FP in spite of small numbers of firms. Mahoney Roberts (2007) also examined the relationship between CSR and FP in a large sample of public companies during four years of panel data in Canada. This study yielded no significant relationship between them. Yet, they revealed a significant relationship between some CSR activities such as environmental and international activities and FP. Finally, Rettab, Brik Mellahi (2009) in the UAE market as an emerging economy conducted the latest study of CSR and FP. They tested the relationship in 280 industries (manufacturing, trading and repairing services, hotels and restaurants, real estate, rental, and business services, education, banking and financial services, mining and quarrying, and others). Although there are some challenges that have contributed to ineffective engagement with stakeholders and the lack of communication of CSR activities, they found a strong positive relationship between CSR and FP. All of the studies above were done in western countries and the US except the Rettab, Brik, and Mellahi study. Rettab, Brik Mellahi (2009) examined the relationship between CSR and FP by questionnaire, while this study will examine the relationship between CSR disclosure through annual reports and FP. This indicates that there is limited research that has investigated CSR disclosure and FP in developing countries. In addition, no known study has examined the relationship between CSR disclosure and FP in Libya. Therefore, this study will attempt to contribute in this area and may facilitate more intensive research on CSR disclosure and FP links outside of western countries and US markets in the future, especially in Libya as a developing and emerging country. Based on the above, this studys hypothesis is that: h3: There is a relationship between CSR disclosure and financial performance (FP) in Libya. 2.2.3 CSR disclosure and employee commitment (EC) Employees are considered one of the most important factors in a firm; they affect an organisation in fundamental ways. Therefore, (Collier, Esteban Street 2007, p. 22). In recent years, employee commitment has been one of the most studied indicators of the strategic value of CSR. Jaworski and Kohli (1993, p 60) (as cited in (Rettab, Brik Mellahi 2009)) employee commitment is defined as: Carroll (1979) suggests that CSR and community contributions reflect the way in which a firm interacts with the physical environment and its ethical stance towards consumers and other external stakeholders. External CSR relates to internal and external information sources including the media and personal experiences within the company which may be expected to base the opinion of their employees about these activities. Employees and managers have a greater stake in the success of the corporation than investor, owners, because their jobs and economic livelihood are at stake (Post 2003). Branco and Rodrigues (2006) suggest that CSR disclosure leads to important results in the creation or deletion of other fundamentally intangible resources, and may help build a positive image with employees and managers. Maignan and Ferrell (2001), Maignan and Ferrell (2004), Backhaus, Stone and Heiner (2002), Brammer, Millington and Rayton (2007), and Peterson (2004) expected that there is a positive r elationship between CSR and EC. Furthermore, Albinger and Freeman (2000), Backhaus, Stone and Heiner (2002), Greening and Turban (2000), Maignan, Ferrell and Hult (1999), and Peterson (2004) revealed that there actually is relationship between CSR and EC. At the same time, the relationship between procedural justice and affective commitment may be expected to be positive because employees may be expected to identify with ethical organizations (Brammer Millington 2005). The existing literature provides compelling empirical support for these arguments; a strong relationship has been found between the ethical climate of organizations and job satisfaction (Koh Boo 2001; Viswesvaran, Deshpande Joseph 1998) and studies about the relationship between organizational commitment and procedural justice suggest that they are positively and significantly related (Albinger Freeman 2000; Backhaus, Stone Heiner 2002; Cohen-Charash Spector 2001; Greening Turban 2000; Meyer et al. 2002; Peters on 2004; Turban Greening 1997). Overall past studies illustrate that a firms social responsibility deal with matter to its employee and expect to have a positive impact on EC (Albinger Freeman 2000; Backhaus, Stone Heiner 2002; Cohen-Charash Spector 2001; Greening Turban 2000; Meyer et al. 2002; Peterson 2004; Turban Greening 1997). These studies also illustrated that a firms social responsibility deals with matters that relate to its employees and can be expected to have a positive impact on employees commitment. In addition, Maignan et al (1999) expected that firms that disclose CSR activities might enjoy enhanced levels of EC for two reasons: they are devoted to ensuring the quality of the workplace experience, and they inform their stakeholders about social issues such as the welfare of the community or the protection of the environment. Rupp et al (2006) noticed that employees perceptions of their firms CSR activities lead their perceptions of the firm. In addition, firms that disclose CSR activities work to ensure their employees protection through fair and socially responsible practices (Rupp et al. 2006). Thus, it can be seen that firms that engage in CSR activities should result in a positive relationship in relation to their EC because they might earn employees commitment compared with firms that do not engage in appropriate CSR activities (Aguilera et al. 2007). In addition, a positive relationship between CSR and FP is more likely to lead a positive relationship between CSR and EC (Rettab, Brik Mellahi 2009). Rettab, Brik and Mellahi (2009) found that there is a positive relationship between CSR and EC in the UAE market. One the other hand, Turker (2009) found that there is no link between CSR to government and the commitment level of employee by using social identity theory. Most of the studies above indicated that there is a positive relationship between CSR and EC, whereas few studies found a negative, insignificant and fixed relationship between them. In addition, there is limited research that has investigated CSR disclosure and EC in developing countries. Furthermore, no known study has examined the relationship between CSR disclosure and EC in Libya. Therefore, the proposed research hypothesis is that: h3: There is a relationship between CSR disclosure and employee commitment (EC) in Libya. 2.2.4 CSR disclosure and corporate reputation (CR) There is significant research which provides evidence to define corporate reputation (CR) as according to Siltaoja (2006, p. 91): CR also is (Neville, Bell Menguc 2005, p. 337). Emerging CSR lead to enhanced corporate reputation whereas non-emerging CSR leads to destroyed CR for a firm. According to McWilliams and Siegel (2001, p. 120) CSR. Similarly, (Battacharya Sen, 2003 as cited in Rettab, Brik Mellahi 2009, p. 377) that shows CSR. Additionally, some companies may employ social responsibility disclosure as one of the informational signals upon which stakeholders base their assessments of CR under conditions of incomplete information (Branco Rodrigues 2006). Also, Branco and Rodrigues (2006) explain that enhancing the effects of CSR in CR is a particularly important aspect of CSR disclosure. In addition, Hooghiemstra (2000) argues that one of the most important communication instruments that is used by firms to enhance, create, and protect their images or reputations is CSR disclosure. Moreover, it is not easy to create a positive reputation without making the associated disclosures for firms investing i n social responsibility activities to realise the value of such reputation (Hasseldine, Salama Toms 2005; Toms 2002). Furthermore, Toms (2002) explains that disclosure in annual reports, disclosure of environmental policies and their implementation were found to contribute explicitly to creating a positive CR. Besides that, Toms (2002), and Hasseldine, Salama and Toms (2005) found that the qualitative nature of environmental disclosure is more important than the quantitative nature of environmental disclosure, and has a strong effect on the creation, enhancement, and protection of CR. Thus, the relationship between CSR disclosure and CR should be clear and positive. However, the relationship between CSR and CR in developing countries as well as emerging economies is not explicit. Although the link between CSR and CR is not straightforward in emerging economies, the link between CSR and EC is observed because employees are able to observe their firms CSR activities, and thus the impact of CSR on corporate reputation can be measured (Rettab, Brik Mellahi 2009). It can be observed in the national media or in the annual report. Communicating effectively a with wide range of stakeholders enables firms to demonstrate their ability to enhance their CR. Therefore, firms operate in accordance with social and ethical criteria; they are able to create a positive reputation, but failing to do so can be a source of risk to their reputation (Branco Rodrigues 2006). The growing attention to reputation has helped to increase a number of different construct measures (Helm 2005). Fombrun (1998) engages six criteria that appear to dominate the construction of reputation in the annual reports: community involvement, employee treatment, product quality, financial performance, environmental performance and organizational issues. Most of these criteria represent some CSR activities. Lewis (2001) lists similar criteria but with an emphasis on responsibility: product quality, customer service, treatment of staff, financial performance, quality of management, environmental responsibility and social responsibility. Schultz, Mouritsen and Gabrielsen (2001) showed the reputation criteria as being based on environmental responsibility, price, human resources, internationalization, financial strength and importance to society. Therefore, all of these criteria affect corporate reputation. Peterson (2004) noted that recent corporate experience in the oil and phar maceuticals industries has emphasized negative consequences for CR which is more likely to flow from inappropriate behaviour towards the environment or consumers. At the same time, Brammer and Millington (2005) have found positive relationships between CR and CSR activities and Hess, Rogovsky and Dunfee (2002) have shown a similar relationship between corporate involvement in social causes and reputation. Also, Clarke and Gibson-Sweet (1999) note that the importance of the use of corporate disclosure is considered an effective factor in the management of reputation and legitimacy. Finally, Rettab, Brik and Mellahi (2009) found that there is a positive relationship between CSR and CR in the UAE market. Most of the studies above were done in western countries and the US except Rettab, Brik, and Mellahis (2009) study. This indicates that there is limited research that has investigated CSR, disclosure and CR in developing countries. In addition, no known study has examined the relationship between CSR, disclosure and CR in Libya. Regarding the conflict about the expected direction of this relationship, this research project hypothesises that: H3: There is a relationship between CSR disclosure and corporate reputation (CR) in Libya. 2.3 Gaps in the literature and the contribution After reviewing the literature, this study identified the following gaps: firstly, all studies evaluating CSR disclosure in Libya have not examined the link between CSR disclosure and OP. In addition, the amount of research is limited that has investigated the impact of CSR disclosure practices on OP either in Australia or internationally especially the relationship bet Corporate Social Responsibility Disclosure and Performance Corporate Social Responsibility Disclosure and Performance 1. FOCUS OF THE STUDY 1.1 Introduction Major corporate ethical disasters impacting the environment, human resources, and the community have heightened the demand for public firms to voluntarily disclose their CSR activities for stakeholders. As a result, CSR has become more than an important issue in the business world (Waller Lanis 2009). In addition, CSR disclosure is an extension of the financial disclosure system, which reflects the wider anticipation of society concerning the role of the business community in the economy. Furthermore, with the rapid collapse of cross-border economic barriers and the globalization of business, progressively the role of CSR is being debated in an international arena (van der Laan Smith, Adhikari Tondkar 2005). The WBSCD[2] (2000) (as cited in (May Khare 2008, p. 240)) defined CSR as: Also, Mathews (1993, p. 64) has defined CSR disclosure as: According to these definitions, CSR activities and disclosure play a relevant role in OP[3]. In addition, CSR includes many activities such as community responsibilities, environmental responsibilities, employee responsibilities, investor responsibilities, customer responsibilities, and supplier responsibilities. Many studies have emerged concerning the link between CSR and OP (Margolis Walsh 2003; McWilliams, Siegel Wright 2006). In the business context, Rettab, Brik Mellahi (2009) notice that to date, there has not been a research focus on the examination of the strategic value of CSR in developing economies, despite the consensus between scholars and researchers about the impact of CSR activities disclosure creating more pressure on firms from several stakeholders to enhance their OP. Crane et al (2005) notices that business systems differ from country to country. Therefore, this study will attempt to understand the institutional and managerial characteristics of different countries economies. In particular the institutional environment in the emerging economy of Libya has experienced dynamic changes over a short period of time (Mateos 2005). Libya is considered one of the most important producers of high quality and low sulphur oil and gas, and is strategically well placed to take advantage of the Mediterranean and European market. In addition, it is the members of the Organisation for Petroleum (World Markets Research Centre, 2002; Terterov, 2002) (as cited in (Abdulhamid et al. 2005)). Therefore, it possesses a significant world economic standing and has a unique economic and political system. During the last two decades, it was punished by the Security Council and was excluded from international investment with development almost totally frozen. However, from the year 2000 Libya has opened its commercial office in Libyan capital (Tripoli). Knipe and Venditti (2005, p.2) explain ( as cited in (Abdulhamid et al. 2005, p. 2) that. The main influential factor that leads to and regulates the attitude and behaviour of Arab societies, including Libya, is the Islamic religion. This is, according to Ali (1996, p. 6) due to the fact that In 1977, the political system has enabled the Libyan people to make decisions directly, and municipal peoples congresses and basic peoples congresses established across the country. These congresses have their own budgets with legislative and executive powers, and elect a secretariat to represent their decisions at the national general peoples congress. they also approve the budget, laws and policies (Pratten Mashat 2009). Figure (1) shows the structure of the peoples congresses and peoples committee. Libya has a special system which is based on what is called the third Universal Theory inside the Green Book. This system tackles the economic problems such as wages for production. Furthermore, these developments in Libya have led to unequal welfare distribution and unlimited market opportunities that have formed high incentives for opportunistic behaviour. Moreover, Libya established a public organisation for the environment in 2000. Also, the United Nations Development Programme (UNDP) and International Monetary Fund (IMF) have characterised Libya as one of the developing countries which is attempting to rapidly move towards economic growth (UNDP 2007). The business media often show unscrupulous firms resorting to socially irresponsible practices to gain high profits at the expense of employee welfare, customer safety, and the environment. Although the government has made some laws to regulate firms conduct, many companies monitor and enforce such regulations themselves (Mellahi 2007). In spite of the will of political actors in most emerging economies expectancy fast economic growth such as China, India, and the UAE to disclose CSR activities on pollution, customer protection, and labour practices, the CSR remains at a low level of disclosure in these countries compared with western developed countries (Al-Khater Naser 2003; Rettab, Brik Mellahi 2009). Therefore, Libya has the same condition, as it is developing and growing economically. However, the level of CSR disclosure has increased since 2000 in Libya compared to previous years (Pratten Mashat 2009) due to pressures from stakeholders which may influence OP for Libyan compa nies. Thus this study will attempt to examine the relationship between CSR disclosure and OP in terms of FP[4], EC[5], and CR[6]. 1.2 Statement of the problem Over the years, many studies have emerged concerning the relationship between CSR initiatives and OP (Margolis Walsh 2003; McWilliams, Siegel Wright 2006). Therefore, this study will examine the interrelations between corporate social responsibility disclosure and organizational performance in the Libyan context. This research defines CSR value as follows: to what extent firms are estimating their CSR activities, identifying important CSR activities for organizations in the Libyan context, and how they are managing these issues. Research on CSR disclosure and OP is limited in developing countries especially in the Libyan context, in spite of concerns from the stakeholders about the impact of CSR activities on OP. This research will investigate CSR and disclosure practices in Libya from different sectors (manufacturing sector; banks and insurance sector; services sector; and mining sector) and whether there is any difference between the industry sectors. In addition, this study inve stigates the question of how CSR activities, disclosure affects OP. 1.3 Research objective The research project has four major objectives. First, it will evaluate the level of social disclosure relating to annual reporting within Libya. Second, the project will explore whether CSR disclosure affects OP in terms of FP, EC, and CR. Third, it will investigate CSR disclosure practices and OP under the stakeholder theory and value theory in the Libyan context. Finally, this research project seeks to assist firms in understanding the nature of the relationship between CSR disclosure and OP. The significance of understanding this relationship stems from one source: firms have incentives to utilise their CSR activities and ensure disclosure, to enhance their performance. The research proposal is organised as follows the next sections provide a review the relevant literature and framework; research design (research question and conceptual framework) of the proposed research; research methodology (approach; sample and data collection; instrument and data analysis); the last section shows study motivation. 1.4 Scope of the study This study focuses mainly on CSR disclosure (CSRD) that impacts on OP in terms of FP, EC, and CR. Identifying the level of CSR disclosure is employed by companies for stakeholders frames the boundary of this study. In addition, it will focus on 77 of companies in the Libyan context (manufacturing companies; banks and insurance companies; and service companies; mining companies). To support the purpose of this study, several items of relevant literature have been reviewed to identify some gaps to be addressed in this research. 2. LITERATURE REVIEW AND RESEARCH FRAMEWORK 2.1 Theoretical perspectives 2.1.1 Stakeholder theory Stakeholder theory involves the identification of a companys stakeholders and explains the ethical and social obligations of management to consider the interests of these stakeholders (Freeman 1984). This theory claims that a firm should provide their stakeholders with all the information necessary about their firms performance in spite of different interests. Therefore, stakeholder theory considers that â€Å"the success of an organization depends on the extent to which the organization is capable of managing its relationship with key groups, such as financial and stakeholders, but also customers, employees, and even communities or societies.† (van Beurden Gà ¶ssling 2008, p. 408). In addition, Freeman (1984) explains that stakeholder theory offers a pragmatic approach to strategy that motivates organisations to be cognizant of stakeholders to achieve appropriate performance. As Frederick notes (as cited in Laplume, Sonpar Litz 2008, p. 1153) â€Å" the stakeholder idea f its into the mentality of strategically-minded corporate managers; in its latest phases, some companies are now justifying broader social policies and actions, not for normative reasons but for strategic purposes†. Ullmann (1985) suggested (as cited in Sà ¡nchez Sotorrà ­o 2007) that stakeholder theory associates social disclosure with financial and social performance by combining three dimensions such as stakeholder power, the strategic position of the company concerning social activities, and the past and present financial efficiency of the organisation, to develop a theoretical framework. Sà ¡nchez and Sotorrà ­o (2007) reveal that stakeholder powerhelps the identification of stakeholders interests which need to be considered by companies; the strategic position of the company with regards to social activitiesdescribes companies concerns about environmental and social issues emanating from stakeholders demands; and the past and present financial efficiency of the organ isationshould be concerned with social issues as well. In addition, Donaldson and Preston (1995) indicated that originally, stakeholder theory emphasized shareholders interests, and they made a case for the theorys normative base, where the moral, ethical and legal claims of all stakeholders of organizations were advocated. In addition, the concepts of CSR and stakeholder theory are fundamental to the study of business and society (Marom 2006). Moreover, stakeholder theory suggests that the stakeholders establish the social performance of their firms by means of a complex evaluation related to their expectations, which is represented by its reputation (Neville, Bell Menguc 2005). Furthermore, the instrumental aspect of stakeholder theory focuses on the cause-effect relationships between corporate performance and stakeholder management practices (Marom 2006). Thus, this theory focuses on the importance of a correlative relationship between a firms disclosure and key groups. This the ory attempts to answer some questions about this relationship, such as: how far a company has performed its roles in accordance with the stakeholders needs. Customers, for instance, need to know whether the product sold by the company does not use wood from illegal logging or whether it uses production technology that causes pollution. In addition, the theories deal with how organizations communicate with those stakeholders is important. Furthermore, is their firms performance matching the stakeholders demands? How do stakeholders evaluate the performance of these organizations? Gray, Kouhy and Lavers and ODonovan (2002) point out (as cited in Deegan 2009) that stakeholder theory is overlapping with small differences in explaining the firms behaviour toward the society. Moreover, stakeholder theory posits that organizations are performing in order to fulfilling the expectations of particular stakeholders who are able to impact on their performance. Previous studies (e.g. Buchholz R osenthal 2004; Cormier, Gordon Magnan 2004; Schwarzkopf 2006) show that stakeholder theory is used to explain improvements in business organisational performance while providing disclosures to create better relationships between companies and their stakeholders. Although there are many studies that found the relationship between CSR disclosure and OP in terms of FP, EC, and CR to be a positive relationship (Aguilera et al. 2007; Rettab, Brik Mellahi 2009; Saleh, Zulkifli Muhamad 2008; Simpson Kohers 2002; Waddock Graves 1997), there are studies which found a negative and mixed relationship (Griffin Mahon 1997; Wright Ferris 1997). Thus, this theory has been supported by some studies (e.g. Neville, Bell Menguc 2005; Orlitzky, Schmidt Rynes 2003; Peloza Papania 2008; Sà ¡nchez Sotorrà ­o 2007; van Beurden Gà ¶ssling 2008). 2.1.2 Value theory Value theory claims that although stakeholders are different in terms of their value priorities, the interest of a stakeholders value system is universal. This means that the stakeholders differ only in terms of the relative importance that they place on these universally important value types (Siltaoja 2006). Therefore, large firms have as many reputations as there are distinctive groups that take an interest in them (Bromley 2002). In addition, MacMillan et al (2005) points out that stakeholders (employees, shareholders, customers, community, investors, supplies) prefer coherence with a common concern for a reputation entity. Hence, in order to maintain these firms reputations, they should improve the relationship with their stakeholders via CSR disclosure. Many studies set out the importance of stakeholder perceptions in order to understand the nature of a firms reputation (Dowling 2004). In addition, Siltaoja (2006, p. 95) suggests that â€Å"value [is an] over arching matter, meaning a company with good reputation has values, which suit to individuals own values†. Value theory was employed to explore the nature of CSR and corporate reputation using qualitative (Siltaoja 2006). Schwartzs study (1999) shows ten motivationally distinct types of values such as power, achievement, hedonism, stimulation, benevolence, and security that enable scholars to use them in culture world wide. These motivations are included within CSR actions that are disclosed in annual reports of firms. Furthermore, there are other studies that explain the eight most common survey instruments to use in order to create values (measures) through corporate reputation such as Fombrun, Gardberg and Sever (2000). One of the most used measures (values) is the Rep utation QuotientSM that consists of six measures (values). Thus, this study will use CSR disclosure that is variously associated with reputation via the Reputation QuotientSM to determine the relationships between CSR disclosure and CR through value theory. 2.2 Review of the related literature 2.2.1 CSR disclosure and organisational performance Researchers efforts have been made to comprehend the impact of CSR activities on OP (Husted Allen 2000; Husted de Jesus Salazar 2006; Marom 2006; McWilliams Siegel 2001; Moneva, Rivera-Lirio Mu oz-Torres 2007; Orlitzky, Schmidt Rynes 2003; Wright Ferris 1997). The above studies found that there is a relationship between CSR activities, disclosure and OP but which indicates positive, negative, mixed, and non-significant results. On the one hand, some studies found that there is a positive relationship between CSR activities and OP (DeMaCarty 2009; Marom 2006; May Khare 2008; Peloza 2009; Ruf et al. 2001; Saleh, Zulkifli Muhamad 2008; Simpson Kohers 2002; van Beurden Gà ¶ssling 2008; Waddock Graves 1997). Furthermore, Rettab, Brik Mellahi (2009) revealed that there is a positive relationship between CSR activities and OP in developing countries (UAE firms) in Dubai. On the other hand, some studies have reported a negative relationship Vance (1975) and Mackinlay (1997) (as cited in Park Lee 2009) and Wright and Ferris (1997) or no significant relationship (Aupperle et al, 1985; Davidson and Worrell, 1990; Preston, 1978; Spicer, 1980) (as cited in Park Lee 2009); and McWilliams and Siegel (2000) between CSR and OP. However, these findings cannot be generalised from western developed economies to developing countries without further research because of different business systems. In Libya, there is no research about the impact of CSR disclosure on OP. Figure (2) shows the relationship between CSR, disclosure and the factors of estimating OP. 2.2.2 CSR disclosure and financial performance (FP) Financial performance (FP) is considered one of the most important indicators of the strategic value of CSR (Orlitzky, Schmidt Rynes 2003). Researchers started the empirical study of CSR and FP over three decades ago in western countries. There are two types of empirical studies of the relationship between CSR and FP. The first set uses the event study methodology to measure short-term financial impact when companies engage in socially responsible or irresponsible acts (e.g. Hannon Milkovich 1996; Margolis Walsh 2003; McWilliams Siegel 2000; Orlitzky, Schmidt Rynes 2003; Saleh, Zulkifli Muhamad 2008; Wright Ferris 1997). The relationship between CSR and FP was mixed in the results of these studies. For instance, McWilliams Siegel (2000) revealed no relationship, Wright Ferris (1997) found that the relationship between CSR and FP was negative and Saleh, Zulkifli Muhamad (2008) that it was a positive relationship. In addition, Margolis and Walsh (2003) found that 4% of the 16 0 studies examined reported a negative relationship between CSR and FP, 55% a positive relationship, for 22% there was no relationship, and 18% reported a mixed relationship. Furthermore, Orlitzky, Schmidt and Rynes (2003) achieved another meta-analysis and revealed similar results. While other studies are not similarly stable concerning the relationship between CSR and short-term financial return (McWilliams Siegel 2001). The examination of the nature of the relationship between measures for long-term financial performance and measures of CSR is the second set that is used from accounting and financial measures of profitability (e.g. Aguilera et al. 2007; Mahoney Roberts 2007; McGuire, Sundgren Schneeweis 1988; McWilliams Siegel 2000; Simpson Kohers 2002; Waddock Graves 1997). They also gained mixed results in these studies. Waddock Graves (1997) and Simpson Kohers (2002) found a significant positive relationship between CSR and profitability. While McGuire, Sundgren Schneeweis (1988) revealed that subsequent performance was less closely related to CSR than prior performance. Aguilera et al (2007) discuss the relationship between CSR and FP. They found that there is strong evidence for a positive and significant association between them. In addition, McWilliams and Siegel (2000) examined the relationship between two with a regression model that measures financial performance as the dependent v ariable while social performance as the independent variable during the period 1991-1996 for 524 large companies. They concluded that there was no link between CSR and FP if the regression model was properly specified. Moreover, Simpson Kohers (2002) tested the relationship between CSR and FP in the banking industry. The community Reinvestment Act (CRA) was used as a social performance measure. They found that there is a positive relationship between CSR and FP. Griffin Mahon (1997) revealed that the relationship between CSR and FP was mixed between a positive and negative relationship. However, most of the findings found a positive relationship. Furthermore, Moore Robson (2002) analysed the link between CSR and FP of eight firms. They used the derivation of a 16-measure social performance index and a 4-measure financial performance index. They depended on statistically significant results. They found a positive relationship between CSR and FP in spite of small numbers of firms. Mahoney Roberts (2007) also examined the relationship between CSR and FP in a large sample of public companies during four years of panel data in Canada. This study yielded no significant relationship between them. Yet, they revealed a significant relationship between some CSR activities such as environmental and international activities and FP. Finally, Rettab, Brik Mellahi (2009) in the UAE market as an emerging economy conducted the latest study of CSR and FP. They tested the relationship in 280 industries (manufacturing, trading and repairing services, hotels and restaurants, real estate, rental, and business services, education, banking and financial services, mining and quarrying, and others). Although there are some challenges that have contributed to ineffective engagement with stakeholders and the lack of communication of CSR activities, they found a strong positive relationship between CSR and FP. All of the studies above were done in western countries and the US except the Rettab, Brik, and Mellahi study. Rettab, Brik Mellahi (2009) examined the relationship between CSR and FP by questionnaire, while this study will examine the relationship between CSR disclosure through annual reports and FP. This indicates that there is limited research that has investigated CSR disclosure and FP in developing countries. In addition, no known study has examined the relationship between CSR disclosure and FP in Libya. Therefore, this study will attempt to contribute in this area and may facilitate more intensive research on CSR disclosure and FP links outside of western countries and US markets in the future, especially in Libya as a developing and emerging country. Based on the above, this studys hypothesis is that: h3: There is a relationship between CSR disclosure and financial performance (FP) in Libya. 2.2.3 CSR disclosure and employee commitment (EC) Employees are considered one of the most important factors in a firm; they affect an organisation in fundamental ways. Therefore, (Collier, Esteban Street 2007, p. 22). In recent years, employee commitment has been one of the most studied indicators of the strategic value of CSR. Jaworski and Kohli (1993, p 60) (as cited in (Rettab, Brik Mellahi 2009)) employee commitment is defined as: Carroll (1979) suggests that CSR and community contributions reflect the way in which a firm interacts with the physical environment and its ethical stance towards consumers and other external stakeholders. External CSR relates to internal and external information sources including the media and personal experiences within the company which may be expected to base the opinion of their employees about these activities. Employees and managers have a greater stake in the success of the corporation than investor, owners, because their jobs and economic livelihood are at stake (Post 2003). Branco and Rodrigues (2006) suggest that CSR disclosure leads to important results in the creation or deletion of other fundamentally intangible resources, and may help build a positive image with employees and managers. Maignan and Ferrell (2001), Maignan and Ferrell (2004), Backhaus, Stone and Heiner (2002), Brammer, Millington and Rayton (2007), and Peterson (2004) expected that there is a positive r elationship between CSR and EC. Furthermore, Albinger and Freeman (2000), Backhaus, Stone and Heiner (2002), Greening and Turban (2000), Maignan, Ferrell and Hult (1999), and Peterson (2004) revealed that there actually is relationship between CSR and EC. At the same time, the relationship between procedural justice and affective commitment may be expected to be positive because employees may be expected to identify with ethical organizations (Brammer Millington 2005). The existing literature provides compelling empirical support for these arguments; a strong relationship has been found between the ethical climate of organizations and job satisfaction (Koh Boo 2001; Viswesvaran, Deshpande Joseph 1998) and studies about the relationship between organizational commitment and procedural justice suggest that they are positively and significantly related (Albinger Freeman 2000; Backhaus, Stone Heiner 2002; Cohen-Charash Spector 2001; Greening Turban 2000; Meyer et al. 2002; Peters on 2004; Turban Greening 1997). Overall past studies illustrate that a firms social responsibility deal with matter to its employee and expect to have a positive impact on EC (Albinger Freeman 2000; Backhaus, Stone Heiner 2002; Cohen-Charash Spector 2001; Greening Turban 2000; Meyer et al. 2002; Peterson 2004; Turban Greening 1997). These studies also illustrated that a firms social responsibility deals with matters that relate to its employees and can be expected to have a positive impact on employees commitment. In addition, Maignan et al (1999) expected that firms that disclose CSR activities might enjoy enhanced levels of EC for two reasons: they are devoted to ensuring the quality of the workplace experience, and they inform their stakeholders about social issues such as the welfare of the community or the protection of the environment. Rupp et al (2006) noticed that employees perceptions of their firms CSR activities lead their perceptions of the firm. In addition, firms that disclose CSR activities work to ensure their employees protection through fair and socially responsible practices (Rupp et al. 2006). Thus, it can be seen that firms that engage in CSR activities should result in a positive relationship in relation to their EC because they might earn employees commitment compared with firms that do not engage in appropriate CSR activities (Aguilera et al. 2007). In addition, a positive relationship between CSR and FP is more likely to lead a positive relationship between CSR and EC (Rettab, Brik Mellahi 2009). Rettab, Brik and Mellahi (2009) found that there is a positive relationship between CSR and EC in the UAE market. One the other hand, Turker (2009) found that there is no link between CSR to government and the commitment level of employee by using social identity theory. Most of the studies above indicated that there is a positive relationship between CSR and EC, whereas few studies found a negative, insignificant and fixed relationship between them. In addition, there is limited research that has investigated CSR disclosure and EC in developing countries. Furthermore, no known study has examined the relationship between CSR disclosure and EC in Libya. Therefore, the proposed research hypothesis is that: h3: There is a relationship between CSR disclosure and employee commitment (EC) in Libya. 2.2.4 CSR disclosure and corporate reputation (CR) There is significant research which provides evidence to define corporate reputation (CR) as according to Siltaoja (2006, p. 91): CR also is (Neville, Bell Menguc 2005, p. 337). Emerging CSR lead to enhanced corporate reputation whereas non-emerging CSR leads to destroyed CR for a firm. According to McWilliams and Siegel (2001, p. 120) CSR. Similarly, (Battacharya Sen, 2003 as cited in Rettab, Brik Mellahi 2009, p. 377) that shows CSR. Additionally, some companies may employ social responsibility disclosure as one of the informational signals upon which stakeholders base their assessments of CR under conditions of incomplete information (Branco Rodrigues 2006). Also, Branco and Rodrigues (2006) explain that enhancing the effects of CSR in CR is a particularly important aspect of CSR disclosure. In addition, Hooghiemstra (2000) argues that one of the most important communication instruments that is used by firms to enhance, create, and protect their images or reputations is CSR disclosure. Moreover, it is not easy to create a positive reputation without making the associated disclosures for firms investing i n social responsibility activities to realise the value of such reputation (Hasseldine, Salama Toms 2005; Toms 2002). Furthermore, Toms (2002) explains that disclosure in annual reports, disclosure of environmental policies and their implementation were found to contribute explicitly to creating a positive CR. Besides that, Toms (2002), and Hasseldine, Salama and Toms (2005) found that the qualitative nature of environmental disclosure is more important than the quantitative nature of environmental disclosure, and has a strong effect on the creation, enhancement, and protection of CR. Thus, the relationship between CSR disclosure and CR should be clear and positive. However, the relationship between CSR and CR in developing countries as well as emerging economies is not explicit. Although the link between CSR and CR is not straightforward in emerging economies, the link between CSR and EC is observed because employees are able to observe their firms CSR activities, and thus the impact of CSR on corporate reputation can be measured (Rettab, Brik Mellahi 2009). It can be observed in the national media or in the annual report. Communicating effectively a with wide range of stakeholders enables firms to demonstrate their ability to enhance their CR. Therefore, firms operate in accordance with social and ethical criteria; they are able to create a positive reputation, but failing to do so can be a source of risk to their reputation (Branco Rodrigues 2006). The growing attention to reputation has helped to increase a number of different construct measures (Helm 2005). Fombrun (1998) engages six criteria that appear to dominate the construction of reputation in the annual reports: community involvement, employee treatment, product quality, financial performance, environmental performance and organizational issues. Most of these criteria represent some CSR activities. Lewis (2001) lists similar criteria but with an emphasis on responsibility: product quality, customer service, treatment of staff, financial performance, quality of management, environmental responsibility and social responsibility. Schultz, Mouritsen and Gabrielsen (2001) showed the reputation criteria as being based on environmental responsibility, price, human resources, internationalization, financial strength and importance to society. Therefore, all of these criteria affect corporate reputation. Peterson (2004) noted that recent corporate experience in the oil and phar maceuticals industries has emphasized negative consequences for CR which is more likely to flow from inappropriate behaviour towards the environment or consumers. At the same time, Brammer and Millington (2005) have found positive relationships between CR and CSR activities and Hess, Rogovsky and Dunfee (2002) have shown a similar relationship between corporate involvement in social causes and reputation. Also, Clarke and Gibson-Sweet (1999) note that the importance of the use of corporate disclosure is considered an effective factor in the management of reputation and legitimacy. Finally, Rettab, Brik and Mellahi (2009) found that there is a positive relationship between CSR and CR in the UAE market. Most of the studies above were done in western countries and the US except Rettab, Brik, and Mellahis (2009) study. This indicates that there is limited research that has investigated CSR, disclosure and CR in developing countries. In addition, no known study has examined the relationship between CSR, disclosure and CR in Libya. Regarding the conflict about the expected direction of this relationship, this research project hypothesises that: H3: There is a relationship between CSR disclosure and corporate reputation (CR) in Libya. 2.3 Gaps in the literature and the contribution After reviewing the literature, this study identified the following gaps: firstly, all studies evaluating CSR disclosure in Libya have not examined the link between CSR disclosure and OP. In addition, the amount of research is limited that has investigated the impact of CSR disclosure practices on OP either in Australia or internationally especially the relationship bet