Gender Differences In Susan Glaspells Trifles - 885 Words

Introduction Susan Glaspell’s Trifles is a play about the effect of gender differences on perceptions of duty, law, and justice. The early 1900’s is the setting, arriving at the Wright farmhouse on a crisp, cold morning. Mr. Hale, a neighbor, found John Wright murdered the morning before. Hale has brought his wife, the county attorney, the sheriff and his wife to the home so the men can investigate Wright’s death. With Mrs. Wright as the primary suspect, Henderson, the county attorney, is looking for her motive. While the sheriff and the county attorney are busy looking at the mess left in the kitchen, the women are noticing some of the smaller things, the trifles according to Mr. Hale. The men go upstairs, and that is when Mrs. Hale†¦show more content†¦In the play, Mrs. Hale discusses with Mrs. Peters the situation at Mrs. Wright’s home. Ultimately, both women immediately hit with compassion and empathy for Mrs. Wright start to put two and two t ogether. How Men and Women View Duty Differently One’s duty is something they must do as part of their job or something that is the â€Å"right† thing to do. Men, in general, tend to stick to a straight and narrow scope of things whereas women think with emotion and more along the lines of what is right and what is wrong morally. Furthermore, as seen in the play, the women feel a bond with one and other and tend to stick together to protect themselves. In this story, the men are there to do their jobs, and the women are only there to gather a few things for Mrs. Wright. Unfortunately, with arrogance, the men insult Mrs. Wright’s housekeeping and in turn offend Mrs. Hale and Mrs. Peters, correspondingly, triggering their empathy for Mrs. Wright. Once the men retreat upstairs, the women settle in and begin discussing Mrs. Wright’s home life. While talking, Mrs. Peters notices a quilt Mrs. Wright’s making, and they start talking about that. Just then the men co me back downstairs and overhear them pondering whether Mrs.Wright would â€Å"quilt it or knot it† (Ronson 188). Of course, upon hearing this, the men break out in laughter further offending the ladies. Strike three, at this point it is fair to say the women feel belittled and think theShow MoreRelatedGender Differences In Susan Glaspells Trifles1158 Words   |  5 PagesGender Differences in Susan Glaspell s  Trifles Susan Glaspell s  Trifles  is a play about the effect of gender differences on perceptions of duty, law, and justice. The play takes place in the 1900’s, a time during which women had very few rights and were often seen as their husband’s property. Though during this time in history women were perceived as being inferior to men. The play has an unexpected twist which portrays a group of women going against social norms to solve the mystery surroundingRead MoreCharacter Analysis Of Susan Glaspell s Trifles 1714 Words   |  7 Pagesfor Emily written by William Faulkner and Trifles written by Susan Glaspell loneliness, poverty and isolation consume the lives of the characters. Susan Glaspell’s play â€Å"Trifles† written in 1916. In this play the author’s talks of her preoccupation with culture- bound notions of gender and sex roles. Glaspell says women are considered trifles which mean they are not important to society which is carried out by men (Baym, p. 742). In Trifles written by Susan Glaspell the time is in the early 20th centuryRead MoreTiffles Annotated Bibliography1375 Words   |  6 PagesTrifles Annotated Bibliography Alkalay-Gut, Karen. Jury of Her Peers: The Importance of Trifles. Studies in Short Fiction 21 (Winter 1984): 1-9. In this deeper look into Trifles, Karen goes through the plot and discusses what you should pay more attention too. She describes the symbolism in some of the objects as well as explain the scenes and their little details. Karen finds the difference between male and female perceptions of judgment to be central to the play. She explains that youRead More Gender Roles in Susan Glaspells A Jury Of Her Peers and Trifles 1176 Words   |  5 PagesGender Roles in Susan Glaspells A Jury Of Her Peers and Trifles  Ã‚   Twentieth century society places few stereotypical roles on men and women.   The men are not the sole breadwinners, as they once were, and the women are no longer the sole homemakers.   The roles are often reversed, or, in the case of both parents working, the old roles are totally inconsequential.   Many works of literature deal with gendered roles and their effect on society as a whole or on an individual as a person.   A JuryRead MoreTrifles Analysis945 Words   |  4 PagesSusan Glaspell’s Trifles is a feminist drama that involves three women, a murder, and three over-controlling male counterparts. Although this play was published in 1916, some of the issues Glaspell introduces still plague our society today. Glaspell clearly introduces a divide between men and their masculinity and women and their femininity. Throughout the drama, there are three main conflicts that all support one main thesis; Mrs. Wright versus Mr. Wright, the lawmen bashing Mrs. Wright, and th eRead MoreSusan Glaspell s A Jury Of Her Peers1408 Words   |  6 PagesGrowing up in Iowa in the 1800s and 1900s, Susan Glaspell took inspiration for many of her stories from personal experiences. As a former courthouse reporter herself, Glaspell’s short story â€Å"A Jury of Her Peers† is based largely on her involvement with a murder case and a kitchen she recalled investigating. â€Å"A Jury of Her Peers,† a rendition of her early play, Trifles, focuses on the homicide of an abusive husband by his wife. While the men investigating the case overlook the various signs of abuseRead MoreSusan Glaspell s Trifles 1358 Words   |  6 Pagesâ€Å"Trifles† is written by the mid-1900s feminist author Susan Glaspell. The one act play depicts the conflict surrounding the murder of John Wright and his wife’s, Minnie Wright’s, involvement in his strangulation. While this drama appears to tell the simple tale of a murder investigation, Glaspell inte rtwines her feminist views into the plot. The male and female characters’ investigations of John Wright’s death reveal a deeper meaning. The stark contrasts between the men and women in the story displayRead MoreSusan Glaspell s Trifles : Gender Differences And Stereotyping Explored2016 Words   |  9 PagesSusan Glaspell’s Trifles: Gender Differences and Stereotyping Explored Susan Glaspell’s Trifles is a dramatic play with satirical content that points out gender differences and how stereotyping affects perceptions of duty, justice, and law. Glaspell wrote Trifles in 1916, a time in America where women were consistently expected to be housewives and nothing more. Women’s limitations were clearly a spark of inspiration and reason for Glaspell to write Trifles, criticizing society with feministic intelligenceRead MoreTrifles : Susan Glaspell s Trifles940 Words   |  4 PagesWhat is a trifle? A trifle is something that has little to no importance (dictionary.com). For instance, the color of your nails would be considered a trifle. In Trifles by Susan Glaspell, women are criticized and made fun of by men because of the little things they worry about, such as the color of their nails or their hair. This exhibits the gender role difference portrayed during the play’s time period. The central conflict is what the plot is centered around. In Trifles, the central conflictRead MoreWoman in Time Essay1414 Words   |  6 Pagescompelled by overwhelming societal expectations to obey their male counterpart, and preform a set of domestic duties specific to their gender. Today this is not the case, however certain gender related expectations remain intact, and for this reason gender roles are still a prominent aspect of everyday social dynamics. The play â€Å"Trifles† by Susan Glaspell exemplifies gender roles as they were practiced in the early 1900s, by identifying womens subordinate roles in their marriages, and domestic roles

The Philippine Local Fiscal Administration Free Essays

In the Philippines took three forms- devolution, deconcentration and delegation. As Carlno affirms, the framers of the 1987 Constitution institutionalized decentralization with the end-view of realizing democracy and development especially at the grassroots level. Devolution paved way for the transfer of political power from the central government to the local government units. We will write a custom essay sample on The Philippine Local Fiscal Administration or any similar topic only for you Order Now This transfer of power and functions was accompanied by the provision of a higher Internal Revenue Allotment (IRA), broader tax base and a just share In the national ealth to finance devolved responsibilities and provision of various goods and services. This was accompanied by deconcentration which is the transfer of administrative powers and functions from central offices of government agencies to the field offces at the regional, provincial, and municipal/city level. In consonance with the concept that local government units are more responsive to the needs of their communities, deconcentration was institutionalized vis-a- vis devolution as a means tor national government agencies (NGAs) to provide assistance to LGUs by etung standards In the Implementation of various programs and monitor the operation and services of the LGUs along the different socio-economic and political dimensions. Contrary to the past practices wherein the central government through the national government agencies (NGAs) exercises a degree of control in the implementation of programs at the LGU level, deconcentratlon aims to lessen, If not remove, the control from the national government and replace it with supervisory functions. Ideally, through deconcentration, NGAs set standards and supervise LGUS provision of various services to the community (i. DOH and LGLJ health services). Decentralization in the Philippines also took the form of delegation, or what other author calls as â€Å"debureaucratization†. This was the result of the surmounting clamor for participatory governance and active citizenship during the ouster of the late President Ferdinand Marcos through the People’s Power Revolution and even prior to and after the said historic event. The author of the Consitution saw it fit, as a response to the call of the times, to put greater emphasis on the Involvement of non- government organizations, people’s organizations, and the private sector in governance. In this way, democracy and development was believed to be realized when the voices ot the marginalized, poor and other people aggrupations are heard and considered In decision-making at the different government level. In contrast to the experience of other countries, decentralization In the Philippines took a complete form. This may be attributed to the political atmosphere in the 1980S- 1 BOO’s conducive to decentralization and democratic form of government. Colombia deconcentrated its state services but placed a limit In the delegation and devolution of powers. Same can be said with the experiences of Mexico and Togo. The Philippines also has a legal framework conducive to democratic decentralization. Decentrallzatlon tnroDs In tne Article x 0T tne IYB/ constltutlon wnere tne congress is mandated to enact a Local Government Code which â€Å"shall provide for a more responsive and accountable local government structure instituted through a system of decentralization†. Countries like Spain and China lack this legal framework despite substantial decentralization. This means that decentralization in the Philippines possesses a degree of â€Å"permanency’ that would ensure the continuity in LGUs’ exercise of devolved powers and functions. In the words of Katorobo, decentralization in the Philippines has a â€Å"more stable environment† (Katorobo, 2004). The system of decentralization in the country is also more responsive to the needs of the local community. Unlike the experiences of India, China and Russia where powers and functions were only devolved at the state and regional levels, decentralization in the Philippines reaches down to the basic unit of government, the barangays. Due to our countrys bent towards democracy, the Philippines has a â€Å"higher form of decentralization† as compared to other countries (Ibid. . The central government has transferred more powers and functions to the local governments and has provided more avenues for civil society engagement in local governance. Role of Local Fiscal Administration in a Decentralized Setup The transfer of powers and functions to local government units (LGUs) necessitates the transfer and redistribution of financial resources. LGUs need sources and means to finance devolved services. Thus, the Local Government Code of 1991 provided LGUs with an increase in the IRA share, broader tax base, and a Just share in the national wealth. The redistribution of financial resources is essential for LGUs to realize local development as more responsive services are provided to the community. Local fiscal administration plays an important role in the attainment of local development as well as in the attainment of national goals. LGUs have to maximize powers and functions particularly their taxing powers and other functions in line with revenue generation and resource allocation to hasten development at the local level. A good local fiscal administration is needed to realize inclusive growth and poverty reduction as utlined in the Philippine Development Plan 2011- 2016. Improvements in the different aspects of local fiscal administration- systems, structures, processes, officials and personnel, and policy environment- is a means for the local government to obtain higher income levels to finance local government operations and services intended to uplift living conditions in the communities. As stated in the Handbook of Local Fiscal Administration in the Philippines by Celestino, et. al. these improvements may come in the form of new technology, good staffing patterns, adequate skills of ersonnel, heightened awareness of LGUs of available credit facilities, enhanced capacity of LGU for development planning, and the presence of political will among others. These contribute to increased LGU revenues and improved delivery of services to the community. Ultimately, poor living conditions and issues on hum an development (i. e. health diseases, malnutrition, illiteracy, unemployment, underemployment, environmental degradation, etc. ) are addressed when LGUs are able to provide more than adequate services. Improvements along these areas have an intrinsic value to the society. A healthier and educated population is a way of eradicating poverty. Same is true with the provision and generation of Jobs at the local level. same can De sala wltn eTTo rts to protect ana preserve ecological Dalance in any given community. These contribute to the achievement of inclusive growth and eradication of poverty. Local Fiscal Administration 20 Years after the Code’s Enactment A closer look at the 20- year Philippine experience of decentralization,however, shows that the country has succeeded only to a certain extent in its decentralization efforts. Llanto, in his iscussion paper, â€Å"The Assignment of Functions and Intergovernmental Fiscal Relations in the Philippines Twenty Years after Decentralization†, has observed that expenditure responsibilities with benefits confined within the territorial Jurisdiction of local governments were correctly assigned to LGUs. By these, he means that the Code correctly devolved functions and responsibilities on social demands and concerns that LGUs are in the best positions to respond to. He also mentioned that the Code ensured a clear tax- expenditure assignment. Nonetheless, despite success tories on decentralization particularly on local fiscal autonomy, Llanto observed pressing issues that need to be addressed if the country has to succeed in its decentralization efforts. These issues are: 1. The presence of two- track delivery system where NGAs perform devolved functions falling under the LGUs. 2. The increase in NGA budgets as a result of overlapping implementation of devolved programs 3. The misallocation of resources at the local level caused by the abuse of the pork barrel. 4. The low locally- sourced revenues in comparison to the total LGU expenditure. 5. The IRA-dependency of LGUs . The mismatch in the increase of expenditures and the quality of services 7. The inequitable access to local tax bases where cities have broader taxing powers than the provinces and municipalities. 8. The inability to raise adequate local revenues to the absence of competent staff and poor revenue generation systems. 9. The poor predictability in the size of the IRA. His suggestions to address these issues include the following: 1. The conduct of regular local public expenditure review 2. The use of poverty index, human development index, or resource indicator instead of the equal sharing criteria. The improvement of local tax administration. 4. The review and updating of local tax codes. 5. The institutionalization of a monitoring and reward system to recognize good local government performance in fiscal administration. 6. The avoidance of the imposition of unfunded mandates by the identification of source of funding apart from the coffers of the local go vernment units 7. The alliance building/ resource pooling among LGUs for activities and services with inter-]urisdictional spillovers. There is still a lot of work to be done in our pursuit of successful decentralization nd the attainment of local development. Legislators and other policy makers have to pause and seriously consider the issues which surfaced in our first 20 years of decentralization. I believe that if we are to make any progress, incremental steps have to be taken towards countering these issues and challenges. And there is no importune time than the present to start providing interventions to the multiple concerns that confront the Philippine decentralization system. How to cite The Philippine Local Fiscal Administration, Papers

Accounting Theory Calcify and Interpreted

Question: Discuss about the Accounting Theory for Calcify and Interpreted. Answer: Introduction Accounting is an organized set of computerized and manual accounting procedures, methods and control established to record, gathered, analyze, calcify, interpreted, summarize and represent effective and correct financial information and data for both management as well as stakeholders. Accounting the vital procedures that helps the organization to build its reputation and increase better performance ineffective and successful manner (Godfrey et al., 2010). The IASB develops the IFRS s with purpose of accomplishing comparable financial statement and report all over the world. Within the organization, study of the accounting theory procedures involves a assessment of both the historical foundations of accounting procedures and practices and the methods in which practices associated with accounting is changed and put into the regulatory framework that manages financial reporting and financial statement. Therefore the present report is discussed about the assessment of the materiality is sues within the organization and stakeholder analysis of the company. The report also focused on the assessment of telnets financial report 2011. At last the report represents the recommendation that helps the company to enhance profits in vital manner. Sustainability is the vital objective of any organization and this can be efffecvely obtained by the management through solving material issues. As stated by the Whittington, (2007)..materiality issues is the most common legal term can have distinguish thinking and meaning depend upon the situation. As per the international Accounting Standards Boards materiality is an entity aspect of significance based upon the magnitude or nature both of the items to which data and information associates in regards of a person entitys financial report. In other manner materiality is about the making judgments based on the vital or significant of several of issues that might be considered for enclosure in the financial reporting of the companies both as per their magnitude and nature (Vorhies, 2005). As per the company i.e. Telenet annual report 2011, It has been seen that organization effectively focused on the materiality issues in order to attack and achieve better stockholder satisfaction. As per the evaluation and findings it has been seen that the main materiality issues associated with the company are customers satisfaction, attractive and retaining talent, product use issues, security and protection of minors, privacy, Access to information communication techniques, reliability of organization services, freedom of expression and work or life balance. The main stakeholders of the company are board of the directors, employees, workers, managers and customers. The main roles and responsibilities of telnet manager is to provide clear direction to its lower level regarding delivering the job within the time limit and what the management wants from them. Employees are the lower level of stakeholders which main roles and reponsiblteis associated with the employees is to complete the management set of objective within the time limit (telenet, 2017). Among the stakeholders the key stakeholders of the company is board of the directors, management and employees. The company financial report it has been identified that the work life balance also one of the vital materiality issues of the company. As per the evaluation and analysis it has been seen that the other materiality issues which the company not includes are the health and wellbeing of employees and cultural and social impact(telenet, 2017). Health and wellbeing of the workers is most vital because if the organization not focused on them then they not be able to execute its business operation in most vital and effective manner. Focusing on the company financial information on the materiality issues mainly to stakeholders, organization has not establish targets or Key performance indicators for each material problems. Moreover from the evaluation it has been seen that the company materiality issues not discus about the governance and compliance. In present the organization mainly focused on the economic performance, environmental, social performance. The main key results at the material review are following; Client in the organization expect better technology and high speed of bandwidth. Moreover as per the analysis it has been said that the organization also requires to promoting effective promotion and protecting the company property to improve the company strength. HRD is indispensable to continuing technology goods and products development and also effective sources of competitiveness. So that it is more vital that the organization needs to improve workers capability and skills, offer better workplaces and respect diversity that helps the organization for everyone work effectively and achieve high profits with better satisfaction (Robichaud, Cooren, 2013). In improving and enhancing compliance and governance to fulfill the development demands of the community. So that it is vital for the telnet to determine these problems and address them in successful manner. Stakeholder communication of the company also plays the most vital role in ensuring accountability and transparency of the company operation. As per the company financial report it has been seen the company main objective and purpose is to focus on the stakeholders satisfaction .Moreover the company objective are to improve better client satisfaction, high profits and expend the market both international and national level. Therefore set of the objective which is established by the organization effectively solved if the company manage materiality issues in most vital and effective manner. The company also focused on the enhancement of customers satisfaction level and customers services. Integrated report is the succinct communication regarding how the companys strategy, performance, governance and prospects in regards to its external environment guide to the creation of the values over medium, short and long term. In other manner, it is the corporate communication procedures that outcomes in communication most effectively and visibly a certain time of period known as integrated report. As stated by the Eccles Krzus,. (2010).integrated reports means integrated presentation of the organizations performance in regards of both values relevant information and financial information. The main objective of the integrated reporting is to improve quality of data and information available to suppliers of financial capital to ensure most productive and efficient allocation of capital. Enhancement of the accountability, social relationship and promoting understanding of organization independencies are the main objective of integrated report. Principle Guidance of IIRC7 The following principle and guiding principles underpin the preparation of an integrated report are; Strategic focused and future orientation: - It is mainly focused upon the companys strategy and how it associates to the companys capacity to make values in the short, long as well as medium report and it utilizes of and impacts on the organization wealth. It provides the presentation and selection of other content and it contains the opportunities, significant risks, dependencies travelling from the business model and companys market position. Connectively of information:- As stated by the Gilman Schulschenk, (2013)Representation of the integrated report includes a holistic picture of the interrelatedness, combination and dependencies between the factors that impact the companys capability to build values over certain time. Stakeholder relationship: - Integrated report needs to provide the information such as stakeholders relationship as well as quality and nature of the relationships with key stakeholders such as employer, employees etc (Mio, 2016). This guidance represents that effectiveness of the relationship with the key stakeholders of the company. Moreover this also includes the manage risks, determination of the material mater such as opportunities and risk. Materiality: - An integrated report must represent the information regarding that substantively impact the companys ability to build values over medium, short and long term. Consciences: An integrated repots must be concise. Completeness and reliability: - Integrated report should contain all the material matters including both negative and positive in balance manner and with not material error. Comparability and consistency: - The information or data disclose in the integrated report should be displayed on the basis of reliable over time and in such manner that enables comparison with other companies to the intent. In simple manner it has been said that it is measured the company capability to build values over certain time period. As per the evaluation and analysis of the company Telenet report it has been seen that company effectively focused on the strategy and future orientation. As per the findings it has been seen that company strategy focused is to improve high clients satisfaction and increase number of the clients during some years. According to the company report, it has been seen that company fused on improvement of the connection i.e. future to 3.5 devices per individuals in 2015 and even above than the 6 device per person in 2010. Thus this information effectively reflects that company follow integrated first rules i.e. strategy focus and future orientation in better manner. As per the company report it has been seen that company prime objective is to measure stakeholder awareness to gain so that this shows that the organization effectively focused on the stakeholders commutation. The organization not effectively shows that connectively of the infoamriton because in financial repot they not mention ed about the non financial performance as well as data effectively (Culpan Trussel, 2005). In order to build better stakeholders confident and achieve high customers satisfaction organization represents materiality matrix that discuss all the materiality issues company faced. The company Telnet effectively shows that relevant issues through materiality matrix such as customers satisfaction, Access to ICT, privacy and security, product use issues etc. As per the evaluation and findings it has been seen that there 15 issues that the company recognized in its materiality matrix. So, that it has been said that in integrated report the organization effectively represent the materiality issues in vital manner. The company financial report is consciences i.e. the information and data the company represent is effective and relent. The company represents the data and infoamriton in reliable comparability and constancy manner that shows in below figure. Stakeholder theories: - Stakeholder theory is the conceptual framework of organization management and business ethics which address ethical and moral values in the management of an organization. The theory was first introduced by the outlines and R.Edward and outlines how management of the company fulfills the stakeholders interests in the organization (Culpan Trussel, 2005). Institutional theory: - Institutional theory based on the more resilient and deeper aspect of the social structure. This procedure is considered by which scheme, structure, rules, routines and regulations become established as trustworthy guidance for social behavior. Legitimacy theory:- As stated by the Whittington, (2007), legitimacy is generalized opinion or perception that the action of entirety are attractive, appropriate and proper within some socially constructed system of values, norms as well as beliefs. In general manner it is said that this theory is posits that organizations are bound by the social contract in which the business is effectively agree to execute several socially wished action in return of approval of the companys objectives and other reward. As per the company financial report is seen that the company effectively focused on the enhancement of both customers as well as employees performance. In the year of 2012 the organization launched the candidate centricity project that is emphasized on the client during the several application stages. In addition to this to achieve high employees satisfactions the management introduce refer a friend program that helps the organization to improve in employees motivation in effective and successful manner. In addition to this telenet objective is to attack customers from diverse backgrounds. The company also implements the internal rotation system that helps the organization to achieve better satisfaction. Therefore, from the evaluation and analysis it has been said that the organization effectively maintain the institutional theory, stakeholder theory as well as legitimacy theories. Capital market is market for safety or security where business government and enterprise can increase long term funds. As stated by the (Godfrey et al., 2010) it is the market in which cash or money is given for certain time of periods longer than time as the increasing of the short term money takes place on the different market. Capital market plays a vital role in national economy. A dynamic, developed and vibrant capital market can add significantly in the prompt economy development and growth. Moreover, capital market aids in the procedures in capital formation. Capital market aids and improves productivity and production in the national economy. As capital market helps the organization to make finance for long period of time, so that the management of the oratgnizaiton effectively met the organization needs by capital market. Therefore the main objective of the company telenet is to represent its corporate report more simple and cover all facts and figures that not only helps the stakeholders to determine the company status but also helps to increase better customers satisfaction.Moreover, the organization needs to build its corporate report in conscious manner that would effectively helps the users to understand the company present scenario. Apart from that the company needs to implement capital market research on the both non accounting and accounting information that would effectively satisfy the customers in vital manner. Use of the above strategy within the corporate report helps the organization to achieve its set of objective in most vital and effective manner. Conclusion and Recommendation As per the above discussion and analysis it has been seen that company annual report plays the vital factors and helps the company to increase brand image in most effective manner. The report shows that the company effectively achieves better stakeholder satisfaction through its annual report because if the data and infoamriton represents simple manner then they invest more money in organization. As per the findings it has been recommend that organization needs to implement all the rules and regulation of IIRC 7 principle guidance that helps the company to achieve its set of objective in vital and successful manner. Referencing telenet. (2017). telenet. [online] Available at: https://investors.telenet.be/phoenix.zhtml?c=241896p=irol-agm [Accessed 1 Apr. 2017]. Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., Holmes, S. (2010).Accounting theory.-. Wiley. Whittington, G. (2007). Financial accounting theory: An over-view.Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington, 367. Gaffikin, M. (2005). Regulation as accounting theory. Vorhies, J. B. (2005). The new importance of materiality.Journal of Accountancy,199(5), 53. Robichaud, D., Cooren, F. (Eds.). (2013).Organization and organizing: Materiality, agency and discourse. Routledge. Eccles, R. G., Krzus, M. P. (2010).One report: Integrated reporting for a sustainable strategy. John Wiley Sons. Gilman, K., Schulschenk, J. (2013). Sustainability Accounting Standards Board. Mio, C. (2016). Integrated reporting: the iirc framework. InIntegrated Reporting(pp. 1-18). Palgrave Macmillan UK. Culpan, R., Trussel, J. (2005). Applying the agency and stakeholder theories to the Enron debacle: An ethical perspective.Business and Society Review,110(1), 59-76. Suddaby, R. (2010). Challenges for institutional theory. Journal of Management Inquiry, 19(1), 14-20.

Nozick Essays - Deontological Ethics, American Philosophers

Nozick According to Nozick there are three sets of rules of justice, defining: 1. how things not previously possessed by anyone may be acquired; 2. how possession may be transferred from one person to another; and 3. what must be done to rectify injustices arising from violations of (1) and (2). A distribution is just if it has arisen in accordance with these three sets of rules. See pp. 151-2. Nozick does not try to specify in detail the rules under the above three headings ('I shall not attempt that task here', p. 153). However, he does give some further information on rules of acquisition; see p. 174ff. He follows John Locke who as Nozick interprets him held that a person has a right (1) to own what he makes, and (2) to appropriate anything not already owned, provided he leaves 'enough and as good' for others - i.e. provided his appropriation leaves them no worse off. (Nozick calls this the 'Lockean proviso'.) It is not clear how Nozick would defend (1) against his own criticisms of Locke (p. 174-5). As for (2), he points out that the proviso cannot reasonably be taken to mean that there can be no worsening of others' opportunities to appropriate; it must mean that in other respects they are no worse off. Nozick raises the question 'No worse than they would be how?' What is the baseline? In Rawls's theory the representative worst-off person must be no worse off than he would be under any other possible arrangement. Nozick rejects this, but does not define another baseline: 'This question of fixing a baseline needs more detailed investigation that we are able to give it here'; p. 177. However, 'whether or not Locke's particular theory of appropriation can be spelled out so as to handle various difficulties, I assume that any adequate theory of Justice in acquisition will contain a proviso similar to the weaker of the ones we have attributed to Locke'; p. 178. Nozick says that the proviso is violated if a person appropriates all of something necessary to life - or purchases it, or combines with the other owners of it, or finds himself the sole owner when other supplies are lost (e.g. when all the other water holes dry up). Nozick refers to the possibility of losing entitlement to something that was originally yours because of developments since, such as the drying up of other waterholes, as the 'historical shadow' of the Lockean proviso; p. 180. Comparison with Rawls's Theory Nozick classifies theories of justice as (1) either end-result or historical, and (2) either patterned or unpatterned. The entitlement theory is historical and unpatterned. It does not demand that the distribution resulting from just acquisitions, transfers and rectifications be patterned, i.e. correlated with anything else (such as moral merit, need, usefulness to society); people may be entitled to things got by chance or gift. Any distribution, irrespective of any pattern it may or may not have, is just provided it has the appropriate history, provided it did in fact come about in accordance with the rules of acquisition, transfer and rectification. Rawls's theory on the other hand, is an end-result theory. Choice of principles behind a 'veil of ignorance', must be based on calculations about what people are likely to end up with under the various possible sets of principles - there is no other way of choosing (is there?); p. 202. Therefore if any historical entitlement theory is correct, Rawls's approach is wrong. Notice that this imposes on Rawls in the job of showing that no possible version of an historical entitlement theory could be correct. He might reply that he intends to stick to his own theory until someone actually produces a correct entitlement theory; Nozick has not, because his theory is merely a sketch with many important details not worked out. Nozick points out (p. 207 ff) an analogy between his own entitlement theory and the process by which in Rawls's theory the rules of justice are arrived at. Rawls specifies an initial situation and a process of deliberation, and say that whatever rules results from this are the rules of justice; similarly Nozick specifies a process, and says that whatever distribution results is just. 'Each theory specifies starting points and processes of transformation, and each accepts whatever comes out'. But Rawls's process for generating principles cannot generate process principles, but only end-result principles. Nozick says that this is ironic. It presents a dilemma: if processes are 'so great', it is a defect that the process cannot lead to process principles of justice; if processes are