Young people drive their political development

The term gigantic suggests a causal direction. Can these two very different viewpoints be merged? By Habeas Question-I : Political colonization has typically been defined as â€Å"the process by which people come to acquire political attitudes and values. † Colonization agents are, among others, the parents, peers, school, and the surrounding society. The term suggests a causal direction. Young people are socialized by others.Researchers sometimes talk about an gigantic perspective: Young people drive their own political development. The term gigantic suggests a causal direction. Young people choose their own ways to gain information and develop attitudes about society. Can these two very different viewpoints be merged? The current research has Identified several socializing agents In adolescents' political development. We know that parents, peers, the school, and the media are Important agents In shaping adolescents political and CIVIC values. Attitudes, and behaviors. Howeve r, researchers have studied this process through a unidirectional lens, that is, most often taking a top-down approach where transmission flows from parent to hill. From this perspective, adolescents have been considered as passive recipients in their political colonization. In 2002, McDermott and Chaffed wrote perhaps one of the most altering papers in the field of political colonization. In this article, the authors express the need for examining adolescents as active agents in their political colonization.The fundamental question is: should a top-down and bottom-up approach be merged when studying adolescents' political colonization? My standpoint Is very simple: It is not Just possible It is necessary. In order to give an count of how Influential agents and adolescents' agency can be merged, we first need to understand why the political colonization literature has examined youth's political colonization from a unidirectional perspective over the past few decades. Societal shifts and political colonization research over the past few decades The political colonization literature began to emerge in the mid-offs.The societal structures, political climate, and norm of that generation generally exerted a top- down mentality in several scopes of life, whether it was in the family within the school among other social institutions. Generally, the family would normally abide by a patriarchal and hierarchical structure where parents, particularly fathers, were most influential in the familial dynamics. Teachers would often have an authoritarian role with little democracy in the classroom climate.It is no surprise that social models were thus reflected In the work of political colonization researchers at the time. Whether scholars developed theories of communication patterns at home (Chaffed, McLeod, & Hickman, 1973) or role modeling behaviors (Fletcher, Elder, & Memos, 2000) to explain Intergenerational transmission, a top-down approach was objectification of childre n was evident in these models at the time. However, despite the slow changes of the social structures in society, scholars and their theoretical models did not catch up with the generational shifts.It was not until the re-birth of the political colonization research in the sass's that scholars began to re-consider, inspired by other disciplines, the idea that adolescents too, could be active agents in their political colonization. Modern society and new media Modern Western society has shifted towards a tangent quite different from the social structures in comparison to the sass's. Adolescents in these societies have been found to have more influence in the family and perceive more democracy in the family (Stain, Person, Burk, & Kerr, 2011).Politically, schools are also adopting more democratic climates in the classroom allowing children to feel more efficacious and involved in their education (Campbell, 2008). With the emergence and growth of the Internet and â€Å"new media†, adolescents today have easy access to information online, regardless of the influence of other agents (Mossberg, Delbert, & McNealy, 2008). Adolescents might be more inclined to develop an interest and engagement in lattice and societal affairs. They may take the initiative to seek information that is so readily available to them through the Internet.Online behaviors might transfer to offline behaviors; adolescents might be seeking information independently and initiating conversations at home or with peers about different political and societal matters. Again, adolescents should be considered as active agents in their political and civic colonization. Researchers have thus recognized the need to re-examine the way they think about transmission, how they examine adolescents political colonization, and the models they use to explain this.More recently, scholars have been using a bi-directional approach, that is, also considering adolescents' agency in theoretical models that can h elp us understand how adolescents develop their political and civic behaviors (McLeod, 2000; Sapphire & Chaffed, 2002). It became clear that merging the idea of top-down and bottom-up influences was not a choice, rather a necessity in the development of theoretical models in the field of political colonization. Conclusion It is vital for current theories in the field of political colonization to consider adolescents as active agents in their political colonization.

Ethical Health Care Issues Essay

According to Women’s Health Resource (2011) â€Å"breast cancer is a serious issue that will affect almost every women worldwide, either directly as someone diagnosed with cancer, or indirectly through the illness of a loved one†( Home, para. 1). In the United States breast cancer is the found in women in their early twenties and thirties. These individuals are more prone to breast cancer because she has a family history of breast cancer. In 2006, approximately 212, 920 new cases of invasive breast cancer were diagnosed in the United States (Women’s Health Resource, 2011). The case scenario below will discuss ethical and legal issues regarding a female patient with breast cancer, which refuses treatment for breast cancer. Additionally, the scenario will cover the following four ethical principles: respect for persons/autonomy, justice, beneficence, and non-maleficence that relates to the case scenario (Bishop, 2003). Case Scenario A 25-year-old female patient made an appointment with her primary care physician because she discovered a lump on her breast. She went to her appointment with her primary care physician the following day. The physician examined her breast and discovered a lump on her breast, so he made a referral for her to see an oncologist in which can diagnose her if she has breast cancer. An oncologist is a medical doctor who specializes in the diagnoses and treatment cancer (The Denise Roberts Breast Cancer Foundation, 2009). The following are the three main types of oncologist: medical oncologist, radiation oncologist, and surgical oncologist, which can practice in hospitals and research centers. The female patient can make an appointment with the oncologist in which he will inform about her condition and different types of treatments available to her in which can reduce her chance of death as well conduct a biopsy. The biopsy will determine if she has breast cancer. The ethical issues are very clear, and they are respect for autonomy and beneficence. Additionally, the legal or ethical principles involved with breast cancer are no different from any other medical  treatment/intervention. Autonomy and Informed Consent As stated by Bishop (2003), â€Å"respect for persons/autonomy is that a physician acknowledges a person’s right to make choices, to hold views, and take actions based on personal values, and beliefs† (p. 7). In order for an adult to refuse treatment, he or she must be legally and mentally capable by meeting the following criteria: 18 years or older, understands the nature of the condition, and voluntary. Additionally, parents with children under the age of 18 have the right to consent to treatment as well refusing treatment for his or her child. As recognized by Miller et al. (2000), physicians have a moral and legal obligation to comply with a patient’s voluntary, informed refusal of life sustaining treatment, regardless of a physician judgment concerning the medical or moral appropriateness of this. In the case of the 25-year-old female patient with breast cancer she rejected medical treatment and was informed by the oncologist about the terminal illness. Death is seen as failure, rather than an important part of life (Smith, 2000). A conflict can arise with the patient because of the decision she made about not receiving care, which can likely end her life. The oncologist is obligated to inform or educate the patient about breast cancer, benefits of treatments, and risks involved with no treatment. The following are treatment options for cancer patients: lumpectomy, mastectomy, chemotherapy, radiation therapy, and surgical reconstruction (Women’s Health Resource, 2011). Although a physician can suggest benefits of any type of treatment the patient has the freedom to choose if he or she wants the treatment as well as ensuring the patient understand his or her own condition. When a patient refuses treatment for breast cancer or any medical condition, the issue of autonomy becomes difficult because of the serious health consequences. The health care professional will offer the patient different options for treatment when this occurs. As stated before the physician should consult with the patient about his or her decision because nurses have ethics and codes of conduct in which he or she must follow. Nurses must care for patients while taking care of him or her as  well as respecting and supporting the patient rights to decline treatment at anytime (Stringer, 2009). Medical professionals should respect the autonomy of patient decisions because it is a critical in the health care industry. Beneficence Rosenthal (2006), the principle of beneficence means that the health care provider must promote the well-being of patients and avoid harm them. Once a patient refuses treatment the health care professional must communicate the harm associated with no treatment for his or her condition. This can play a major role in how beneficence and maleficence is judged. When a patient has breast cancer and refuses treatment there is not another alternative option for the patient. During this principle the health care professional should ensure that he or she is maximizing possible benefits for the patients and minimizing harm when dealing with treatments. The health care professional can suggest certain treatments but the patient does not have to receive any care for his or her condition. When this occurs the physician will focus on different conflict resolutions for the care as well as services. A health care professional job is to offer quality of care to the patient in which he or she will ben efit from the medical treatment. During this principle, the health care professional will act with compassion when informing the patient about the potential benefits and risks for any medical condition. A patient is reliant upon the health care professional for someone who is caring and willing to share in the responsibility as well as treating him or her with dignity and respect. The 25-year-old female does not want treatment in which makes it hard for the oncologist to provide quality of care during the consultation and care. Non-maleficence Rosenthal (2006), during this principle, the health care provider ought to strive not to inflict harm to a patient, a requirement also seen as a duty not to refrain from aiding a patient. In addition, this principle will coincide with beneficence because it is reducing the harm to any patient  although a patient refuses care/treatment. The health care professional is obligated to help the patients to the best of his or her ability by providing benefits, protecting the patient’s interest, and promoting welfare. Additionally, how, and what the health care professional does for a patient should have greater chance of benefiting the patient than harming the patient. This is done by risk benefit analyses, where the health care professional can conduct research on the condition and different medications. The health care professional should explain any side effects for treatments as well as medications that the patient will become knowledgeable about options for his or her conditio n. Justice The principle of justice means to treat others equitably, distribute benefits/burdens fairly (Bishop, 2003). In addition, it is very important for the health care professional to keep a patient informed about treatments and he or she should not provide misinformation to the patient. A major issue with this principle is economic barriers can interfere with a patient when trying to receive treatment and medication. The health care organization is required to provide services/care to a patient regardless of health care coverage, especially the uninsured In addition, the department should that all patients are treated equally regardless of age, race, and ethnicity. Additionally, this principle will focus on justice, which will provide care/treatment regardless of the patient demographics or ethical issues he or she encounters with the health care professional. During this principle, the patient is treated with dignity and respect even though he or she refused care/treatment for any medic al condition. Conclusion Refusal of care is one of the most common ethical dilemmas in the health care industry, which is often difficult to resolve when his or her well-being is threaten. The health care professional must determine, which aspects of autonomy, beneficence, justice, and non-maleficence a patient want before providing care. Administrators within a medical facility must  examine the following underlying issues: competence of a patient, the distinction between apparent, and real refusal of care (Michels, 1981). A physician has the legal duty to provide and ensure the patient with sufficient information about treatment and care when he or she is at the facility. Additionally, an ethical dilemma will exist because of a patient’s right will conflict with a physician obligation of providing quality of care to an individual. This was the case with the 25-year-old female with breast cancer. References Bishop, L. (2003). Ethics Background. Kennedy Institute of Ethics. Retrieved on June 8, 2011 from: http://www.nwabr.org/education/pdfs/PRIMER/Background.pdf Michels, R. (1981). The Right to Refuse Treatment: Ethical Issues. American Psychiatric Association, 32(1), 251-255. Miller, F., Fins, J., & Snyder, L. (2000). Assisted suicide compared with refusal of treatment: a valid distinction?.Annals of Internal Medicine, 132(6), 470-475. Rosenthal, S. M. (2006). Patient Misconceptions and Ethical Challenges in Radioactive Iodine Scanning and Therapy. Journal if Nuclear Medicine Technology, 34( 3), 143-150. Smith, R. (2000). A good death: an important aim for health services and for us all. . British Medical Journal, 320(7228), 129-130. Stringer, S. (2009). Ethical issues involved in patient refusal of life-saving treatment. Cancer Nursing Practice, 8(3), 30-33. The Denise Roberts Breast Cancer Foundation . (2009). What is an Oncologist? Retrieved June 17, 2011 from http://www.tdrbcf.org/oncologist/index.html Women’s Health Resource. (2011). Breast Cancer. Retrieved on June 17, 2011 from http://www.wdxcyber.com/breast_home.html

Fidelity To Truth Essay

TRUTH is an idea or thought analogous to knowledge. Thus, â€Å"knowledge of truth† leads us to consider the meaning of two words: knowledge and truth. Knowledge gives us rational and conceptual image and an accurate reflection of the true state of things as they really exist. While, truth is a state of mind free of error which entails a truthful image of things in existence. Moreover, truth encompasses the fact that it conveys universality and it is constant. Hence, truth does not vary – it is a piece of unalterable reality. Through the article presented, I have learned that the answer to what is true for you always exists at the core of who you are, if you give yourself the space and time to listen. When you are being true to yourself, you are completely honest with what you feel, deeply value, and desire. It also means communicating your feelings wholeheartedly both with yourself and others, allowing your truth to flow through you and into the world. Furthermore, I have learned that to know the truth for oneself, you need to cultivate a deep and trusting relationship with yourself. Eventually, this begins with awareness of your thoughts, as well as awareness of your whole-body experience and how you interact with the world each day. Feelings of openness, expansion, inner joy and freedom are good signs that you are on the right path. Moreover, I have also learned that if you are not being true to yourself, it may show up through feelings of contraction and tension, unease, disconnection, resignation, emptiness, discontentment, or a lack of fulfillment. It is said that the truth will always come out in the end and it may take some longer than others to determine his or her accurate outlook of what he/she perceives to be truth. Above all, the most important thing to be treasure is – †pretending to be someone your not is a waste of the person you are. † MinSCAT plants Responsibility I NVOLVEMENT C OMMITMENT E XCELLENCE â€Å"WE ARE BORN TO BE TRUE NOT TO BE PERFECT. †

The Sherman Antitrust Act Research Paper Example | Topics and Well Written Essays - 1750 words

The Sherman Antitrust Act - Research Paper Example Some of the businesses have tried elimination of competition vial illegal means, for instance, assigning territories to varying competitors in an industry, and fixing prices. Antitrust laws, thus seek to eliminate illegal behavior as well as promoting fair and free marketplace competition. The Sherman Act made agreements that were in restraint of trade illegal and also made the crime to monopolize commerce and part of the trade. The Act’s purpose was the maintenance of competition in business. Congress enacted the Sherman Act to regulate interstate commerce (Liuzzo, 2012). The Sherman Antitrust Act contains seven sections. The section one provides the description that any contract, trust combination, trusts or conspiracy towards restraining commerce or trade between several states and with foreign nations are declared illegal. Courts have interpreted the Sherman Act to forbid the unreasonable restraints of trade. There has to be a conspiracy of trade and effect on the interstate commerce. Under the Rule of Reason, courts will look for many factors to decide whether the specific restraint of trade restricts unreasonable competition. To be specific, the court will consider the relevant industry make up, the position of the defendant in the industry as well as the defendant’s competitor’s ability in responding to the practice challenged and the purpose of the defendant in restraint adoption (Worth, 2011). Considering this analysis, courts are forced to consider anti-competitive and pro-competitive effects. For other types of restraints, the courts just have to recognize the restraint type, and the plaintiff has to just show that the restraint occurred. Section one of the Act makes a prohibition towards concerted action. Evidence of this action can be shown through a written or express agreement, or from circumstantial evidence. Antitrust enforcement underwent

EOC Essay Example | Topics and Well Written Essays - 500 words

EOC - Essay Example Moreover, the EOP also has to be risk based. Therefore, it should be inclusive of hazard-specific data based on the threats that were developed in the analysis of the hazard. An EOP comprises of three parts that is the useful extensions that talks about performance of a specific task. Secondly, the hazard specific annexes that offer extra response. Thirdly, we have the basic plan. Further, for compatibility reasons with levels of government and other jurisdictions, the basic plan therefore does not have a standard format. Moreover the basic plan should comprise of the following components: Introduction, Purpose statement, Situations and assumptions, Concept of operations, Organizing and assignment of responsibilities, Administrational and logistics, Plan development and maintenance, and lastly Authorities and references. The emergency operational plan of Holderness, New Hampshire contains all the components of the basic plan (Fagel, 2011). A well stated incident of communication system in plan enables a swift action during an emergency. Good communication is essential in handling any case of emergency within institutions. The new Hampshire EOP has laid emphasizes on communication hence making it possible to effectively handle emergency situations arising anytime. Secondly, it is important to have a clear flow of information while handling an emergency. Since this will reduce instances of confusion among members of staff. This is reflected in the new Hampshire EOP where it outlines communication between various stakeholders that include, private sector, non-governmental organizations and the government. Lastly, setting aside of the resources by the federal, state and local government specifically for emergencies will help in dealing with the situations whenever they arise. Therefore, the new Hampshire EOP has laid procedures down on how to utilize the already set aside resources by the federal, state and local

Live Proformence Essay Example | Topics and Well Written Essays - 750 words

Live Proformence - Essay Example The performance can be judged as excellent basing on the positive remarks and the great admiration drawn from the audience. Some of the issues that connect to the value of the Ragbirds performance thrill on account of its capacity to address the diverse needs of the audience through balance and energetic delivery of sound and instruments. The performance was long and large-scale, although this aspect did not seem to subtract from its quality and the style of performance. Parts of the symphony appeared decidedly sophisticated given the fact that they combined traditional styles with the modern influences without losing the aspect of sophistication that is usually assigned to symphonies. I have always regarded symphonies with high esteem because of the manner in which they combine various sounds and effects to build meaning and impact on people in particularly impressive ways. In this particular symphony, I was particularly moved by the expert use of preludes, postludes, and interludes to develop meaning in ways that showed the maturity of the performance and the many possibilities of style that were reflected within the performance. One of the most noticeable positive qualities of this symphony was the emotional range and the scale in which it was rendered. I found it particularly tranquil and calming, in the sense that it connected appropriately with the aesthetic tastes of the audience. At some point, I thought that the impact was something totally personal and brought out by my own sensitivities to musical aesthetics. However, as the symphony launched into the different emotional zones, I could feel large sections of the audience deeply connected, with extremely high levels of concentration. In my opinion, the months of January and February are often languid and melancholic, due to the aftermath of the high Christmas season in December. The presentation of any symphony must target, as one of its goals, the purpose of determining the aesthetic tastes of the au dience in ways that connect effectively with the demands of the occasion. The audience was a mixture of ages. There were young children accompanied by their parents or guardians. There were also some couples either married or dating while many other people appeared single and seemed to connect very well with the performance and the situation nevertheless. At first, the younger children appeared to be somewhat disconnected from the details of the symphony, but gradually built interest as the soothing aspect of the harmonics began to take effect. The composition was appropriately matched with the length of the performance in a way that captured the diverse tastes of the audience. In a significant way, the symphony represented the coming of age of the various aspects of composition that connected the influences of tradition and modernity in a seamless continuum. On the 18th of January, I attended a second concert by the Big Boss Blues Band, which was performed in Bell’s Brewery. The group hails from Michigan and performs in electrifying live performances that kept the tempo and pace of the jolly mood in the auditorium. Much of their performance ranged from various songs and genres that reflected the level of flexibility by which this group generally performs. I was very pleased with the kind of energy that they presented on stage and the manner in which they mixed the different songs in a very harmonious way.

Toyotas Advertising and Sales Promotion Campaigns Essay

Toyotas Advertising and Sales Promotion Campaigns - Essay Example This mix of strengths are, a very good understanding of market conditions in the different markets around the world, a very focused segmentation, targeting, and positioning to address these market conditions, speed and flexibility in manufacturing to meet the needs of these of these markets, commitment to lean manufacturing techniques and quality, to remain competitive, and provide value for money to their customers, and forward looking marketing strategy that attempts to incorporate new and emerging technologies into their products, to blaze trails in the new directions that automobiles are expected to take. Â  The weakness of Toyota lies mainly in its dependence on the automobile segment. Toyota has a diversified range of business activities that include automobiles, material handling equipment, textile machinery and electric components. Yet, there is over-dependence on the automobile sector as can be seen from the revenue generation. The automobile segment contributes 52% of the total revenue of Toyota. Looking at the changes that have taken place from 2000 to 2004 in terms of sales per employee, there has been a reduction causing a decrease in revenue per employee. This has had a negative impact on the productivity and efficiency levels in Toyota. (Toyota Industries Inc. Company Profile). Â  The oil prices have skyrocketed in the recent past and show no sign of decline with increased energy consumption from the emerging economies of populous countries like China and India. The worldwide focus has changed to looking for alternative sources of energy, including use in automobiles.

Critical Book Review on saint Augustine - confessions Essay

Critical Book Review on saint Augustine - confessions - Essay Example Augustine lived a hedonistic lifestyle in his youth and hence developed a close relationship with a young woman who remained his concubine for fifteen years and got a son by her named Adeodatus. By the age of thirty, Augustine had carved an enviable niche for himself in the Latin world. Bishop Ambrose was the key person to have changed Augustine’s outlook on life. It was in the summer of 386 AD, that Augustine became inspired after reading the â€Å"Life of Saint Anthony of the Desert† and that’s when he decided to convert back to Christianity, become a priest, follow celibacy and devote himself to God. â€Å"Confessions† written by Saint Augustine, gives us a vivid account of the pagan life he had led as well as his spiritual transformation as a devout Christian. The word â€Å"Confessions†, take on two meanings – one is to confess ones sins before God and the other is to acknowledge the truth about God. Therefore â€Å"Confessions†, can be taken as praise and glory to God Our Father. Augustine takes us on a mysterious pilgrimage from paganism to the state of grace relying on God’s strength and magnanimity. As in the words of Augustine, â€Å"they shall praise the Lord who seek him† (8) for â€Å"those who seek shall find him† (9) and â€Å"finding him shall praise him†Ã¢â‚¬ ¦..(10). This is precisely what happened to Augustine. In Book One, when recalling the trouble he gave to his mother and those who looked after him as an infant. He recalls to mind how as a boy going to school he hated learning and used to get flogged by his elders. He was also given to gluttony, relentless lies to his parents and tutors and craved dishonest victories, often pilfering things from his parents to trade with other children the baubles they were willing to sell. He is disgusted by his own ways and cries out in despair to the Lord saying, â€Å"Oh, God! Woe to the sins of men! When

Evaluating the revenue recognition practices undertaken by the Assignment

Evaluating the revenue recognition practices undertaken by the software company - Assignment Example For this case, they need to bring this revenue down so that they can show the stakeholders the true financial statements according to the laid down rules in the International Accounting Standards. There are various accounting concepts and principles that were not adhered to by Isoft company thus why they showed higher revenue than they had actually realised. This paper will critically evaluate the revenue recognition practices which had been used by Isoft and it will also include an analysis of the potential economic and social consequences of these practices. For once, revenue should be earned. This means that anticipated incomes also referred to as receivables should not be recognized until such a time when they have been realized. According to the American accounting association, the term income includes realized net income add and not income only. Isoft Ltd might have overlooked this prudence concept regarding income. (Lynn, 2004) Even if the income elements are expected in the normal course of operations of the firm, a degree of judgement and probability need be attached in making the final conclusion on whether or not to include that income or else the turnover shall be overstated if that income does not materialize. Such items may include doubtful debts, exaggerations of the useful lives of some plant and equipment, etc. Apart from the probability of earning the income so anticipated, recognition as to whether that income should be able to be measured reliably should also be taken into account. Income recognition practices require that income should be measured reliably and with certainty. And if Isoft did not make reasonable estimate, then the whole items of income should have been excluded from the financial statements all together. However they should have included/shown the existence of the income items as a footnote to the accounts. (Wood and Sangster, 1999) Also related to the measurements is the cost at which a firm records its expenses which will have a direct influence to the recognized income. Isoft might have understated their reliability and expenses which is not prudent Another principle of income recognition is that of distinguishing revenue incomes from capital gains. Revenue incomes are those incomes generated from the principle income generating operations of the firm whereas capital gains are those gains made as a result of investments and or even disinvestments. Isoft might have included such capital gains as: Proceeds from sale of assets and Gains on disposals of plant and equipments in its income statements thus overstating revenue. This is a fundamental error that normally arises as a result of poor accounting knowledge on the side of accountants. The income recognition practices stipulate that only revenue incomes should be recognized in the income statements, capitalizing the capital items. 1 It should also not be forgotten that revenues should be matched with cost/ expenses incurred in realizing that income. Isoft did not employ clear cut-offs in apportioning of income and expenses to various financial problems. For instance, they might have wholesomely recognized a given income say rental income, some of which might have been rent in arrears for prior periods for previous debtors for earlier years making good their payments this year. For this case, Isoft should have only recognised rental income that pertain the current

Maritime Technology 2 Essay Example | Topics and Well Written Essays - 2000 words

Maritime Technology 2 - Essay Example Development of Container Ships Container ships are usually defined in terms of TEU or twenty foot equivalent units. An 8500 TEU for example can transport 8500; twenty foot equivalent units of containers between two ports. With time being a critical factor for most globalized operations and fuel costs increasing by the day it has become inevitable for the shipping owners to transport maximum number of containers possible in one single voyage. This has lead to a continuous research and study into the development of new designs of increased capacity that would be capable of withstanding the rigours at sea. At the time, it should also be able to navigate easily through different canals and seas offering varying degrees of drafts. (Container Ship Types, 2000) Source: 4250 TEU Container ship, (Container Ship Focus, June 2006) Technical Requirements Purchasing of 18000 TEU ships is a matter of great achievement for any company and it is said that only Maersk which is the leader in Container ship transportation have ventured into buying 10 number of ships from Daewoo. The increased container capacity poses lot of technical queries, which need to be taken care of. 1. To account for the increased number of containers the length and width of the ship would be needed to be increased proportionately. This increase would again pose problems to the ships manovereability. It is known that ships have to navigate through various canals that exist between high seas to cross across continents. The PanaMax of size 4100 TEU’s delivered in 1980 was the largest to be delivered in those times and was named by its ability to pass through the Panama Canal. There was however no major change in the next twelve years and the size hovered around 4500-5500 TEU’s. Ships of length 294.1m, width 32.3m and draft of 12m was the maximum dimension of a ship capable of passing the Panama Canal. An accident leading to the slippage of 4 containers containing lethal arsenic oxide into the sea in 1992 near New Jersey lead to the International Maritime Organization (IMO) adopting the guidelines on safe securing of cargoes and became part of the International Convention for Safety of life at sea, 1974. (SOLAS) This required the ship must have a Cargo securing manual approved by the Flag State.( Container Ship Types, 2000) Most container ships built thereafter were an offshoot of the PanaMax category with increased TEU. The Post-PanaMax built in 1996 had a capacity of 6400TEU. By 1999 this size had increased to 9000 TEU’s. These ships have cell guides which enable better arrangement of container cargo above deck. However five cargo holds were unprotected from rain and rough seas which made it very critical to have an efficient bilge or waste water disposal system. The Suez-Max Large container ships (ULCS) built thereafter were capable of carrying 12000 TEU’s. The Post-Suez-Max ships are classified as those ships which can carry capacities upto 18000 TEU. Th is would require a ship breadth of 60m with a maximum draft of 21m. The Suez Canal is being revamped to accommodate these increased sizes of ships in the current years. Ships of 18000TEU are classified as Malacca Max since the Malacca strait offers a draft of 21m. The harbours of Singapore and Rotterdam are the other ports that offer such drafts. (Container Ship Types, 2000). Therefore it is inevitable that while placing orders for such large container shi

History of education Essay Example for Free

History of education Essay Education has its downfalls. Students are only taught what society sees fit to teach them. This ideology has an astound effect when used as controlling propaganda. If a society doesnt want students to learn about a certain period of history, then it is not taught. Children might hear stories or tales from elders, but the majority is left in ignorance. In the United States, education is a tool to succeed in life. The quality of education that a student receives depends upon many issues. One of the biggest differences in education is between public and private schools. In a society that values money, such as ours, the rich are given a better  background in education than most people. For the general public, students are taught the same material, and excel at different rates than other students. The people that dont grasp the material usually fall behind and become the working class within our society. Those that excel become the backbone of our society, fueling our economy and developing ideas within our world. The difference in education is not only the skill that is provided, but also the attitude. The skills that are learned are definitely important, but the determination and attitude learned is priceless. The communists came up with the idea of equality for everyone. Every person gets the same schooling and education. This concept cannot possibly work. Every person is different, and some people lack the ability to work in a technical field. Everyone has a place in society, and some people will work hard physically all of their lives. Not everyone can be number 1. Inequalities definitely exist in education. The rich seem to get richer, and the poor seem to become poorer. A society consists of different classes of people, and each class is essential to the survival of all. The gap between the rich and the poor can never be eliminated, but by educating our people maybe it can become smaller.

Mahatma Gandhi Essay Example for Free

Mahatma Gandhi Essay In 1978, James McGregor Burns wrote about the dearth of leadership. One of the most universal cravings of our time is a hunger for compelling and creative leadership. McGregor Burns’ search for moral leadership reveals the tragedy of leadership studies- the confusion of leadership with power. Traditionally, leaders have been defined as those who hold power; allowing presidents, prime ministers and military generals, regardless of their accomplishments, to be considered leaders. Leadership studies have been further detracted from moral leadership because of the confusion of leadership with management. John D. Rockefeller, Henry Ford, and Bill Gates are considered leaders for the economic power they amassed. The confusion of leadership with power and leadership with management has led to a model of leadership that is Machiavellian (manipulative), hierarchical, authoritative, impersonal, elitist, and self-interested. The person I believe to be the greatest leader of the twentieth century exhibited none of the qualities named above. This person held no official political title; he commanded no army and he amassed no great wealth. He did, however, have tremendous influence. This truly exemplary leader derived his power from the conscious citizenry. The leader I am referring to is Mahatma Gandhi. Instrumental in the Indian Independence movement, Gandhi’s influence extended beyond the borders of India to the rest of the world. Gandhi’s philosophy of non-violence inspired millions, including the great American civil rights leader Martin Luther King Jr. A simple, pious man, Gandhi identified with and won the hearts of India’s most politically and economically marginalized people. He spent his life fighting to overcome modern forms of enslavement and oppression- caste oppression, religious hatred, gender oppression, and, what he saw as the worst form of violence, poverty. The purpose of this essay is to outline Gandhi’s philosophy of non-violence and it’s influence worldwide as well as the strategies and characteristics that made Gandhi successful. Gandhi’s philosophy of non-violence involved civil resistance, refusal to comply with unjust laws. He developed this philosophy while living and practicing law in South Africa. Organizing resistance to the notorious and grossly unjust apartheid system, which provoked significant legislative change, Gandhi left an indelible mark on the South African struggle for racial justice. Upon his return to India in 1915, Gandhi’s philosophy of non-violence became infused with the struggle for swaraj (self-rule). In India, Gandhi raised his philosophy of non-violence to new levels of sophistication. Gandhi believed that organized non-violent civil resistance, not war, would awaken the consciousness of the British to their unjust domination over India. This was the belief that guided the Bardoili protest, the Amritsar Massacre and the Salt March. Gandhi’s mobilizations were so successful that they tarnished Britain’s international reputation and provoked irreversible change in Britain’s policy towards India, illustrating the potential of organized non-violent civil resistance. Gandhi was an uncompromising opponent of violence. He knew that using violence to fight violence corrupts and debases even the most noble of causes and leaves a legacy of bloodshed. If we look to the revolutionary movements of the twentieth century, we see the truth in Gandhi’s beliefs. The Bolsheviks, Maoists, the Khmer Rouge, the Shining Path, Sein Fein and the Palestinian Liberation Organization all left tremendous bloodshed in the paths towards liberation. They left a legacy of death and violence, rather than peace. Gandhi knew that the only solution to hatred, ignorance and fear was love, truth, and forgiveness. He knew that overcoming unjust hierarchies doesn’t mean inverting them; it means eliminating them altogether. Gandhi and his followers, like those who risked their lives to hide Jews during the Nazi regime, were prepared to die to make injustice visible for the entire world to see. For Gandhi, truth was a powerful weapon, needing no others. Indeed, truth has proven to be the most powerful weapon humanity has even known. One of the strategies that made Gandhi an effective leader was his ability to build bridges between communities, between upper and lower caste Hindus and among Hindus, Muslims and Christians. Gandhi saw the intrinsic humanity of all individuals, regardless of their caste, religion, gender, or social position in society. Deeply upset by communalism (Hindu-Muslim animosity), Gandhi was able to promote religious harmony through his personal and public actions. When this harmony was threatened, he fasted. Gandhi’s tremendous ability to bring an end to provincial and religious hatreds was tested time and time again with the Yeravda Pact and his fasts to end violence in Calcutta, Bengal and Delhi. One of the characteristics that made Gandhi successful was his ability to identify with the poor masses of India. Gandhi’s philosophy of self-rule distinguished itself from the elitism that characterized the Indian Independence movement, as well as virtually all other Independence movements of this century. Gandhi knew that freeing India from the yoke of imperialism also meant freeing the masses from economic servitude. Gandhi was opposed to Independence for only an elite few; he was fearful of an Independent India that would replicate past religious, caste and economic oppressions. Gandhi provided leadership by example. He exhibited the perfect marriage between personal morality and public action. The best example of this was his use of homespun cloth that provided employment for the poor masses and revived the village economy. In a world in which the inequalities generated by a global economy are becoming more obvious and frightening, Gandhi’s critique of technology and economies that benefit the powerful and marginalize the powerless is all too relevant today. The best demonstration of Gandhi’s leadership is his worldwide influence. American civil rights leader, Martin Luther King Jr., the Dalai Lama, Archbishop Desmond Tutu, Archbishop Belo of East Timor, and countless other leaders have been deeply influenced by Gandhi and his philosophy of non-violence. For example, in 1994, in a Gandhian spirit of forgiveness and reconciliation, Nelson Mandela reached out to his adversaries- the same ones who had tortured and imprisoned him to bring an end to apartheid rule. Gandhi’s greatest legacy is the notoriety he achieved for advocating non-violence as a means of overcoming oppression. It is this belief that guides the actions of millions of average citizens who participate in civil society movements today across the globe. A tribute to Gandhi’s enduring lifetime achievements will be paid by naming the first decade of the new millenium the United Nations Decade of Non-Violence. No greater tribute has ever been paid to a leader of this century. Inspired and profoundly moved by his life and work, I hope the Decade of Non-Violence will truly awaken the consciousness of humanity into liberating ourselves from all and every kind of oppression; using truth as our only tool.

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