The creatures free essay sample

Without rivalry our past would be path not quite the same as the story that we are educated through our instruction. I for the most part accept that clashing thoughts made me who I am. This confliction may occur in different zones HoWeVeR today I am just inspired by the confliction among detainment and opportunity . You know words that normally brings out us paradise has a place essentially with things that we as a rule classify under the word great. Be that as it may, when these qualities uniform ever, we face with a MANiMAL which utilizes it mysterious powers as underhanded everything abruptly changes and now we are compelled to see things occurred in history from n another point of view. So we can make reference to about the presence of extraterrestrials in our reality in old occasions, isn't that so? I wager we can. One of the animal types (ALiENS) were called as Sirens and they had a voice which harms human by astonishment. At the point when you hear the sound once you cannot keep yourself tuning in from listening it more which truly prompts passing brought about by starvation. We will compose a custom paper test on The animals or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page They had wings and also because of this physical predominance they were revered as though they were Gods. By the way havent you checked the definition in word reference of this holly word. if not here it is. the one Supreme Being, the maker and leader of the universe. As you read the definition it says that these extraterrestrials are the leaders of this people. Anyway would we be able to group power by Just taking a gander at the physical quality of something? Specifically being ground-breaking ought to likewise comprise of being sincerely solid. So are these animals, (Sirens) truly bulldoze people This is an inquiry that individuals have been talking about for quite a long time and didnt arrive at a conclusive outcome or an all around adequate remark. Sharing feelings was unreasonably significant for correspondence and some even accept cap this craving was novel to our planet. Right? As per some content from old developments these winged animal like holy messengers lived in an island which was named after its own specie. SiRENlJM The animals killed the ones who are attempting to contact them so as to speak with them anyway their end was demise. These animals were scared of us so they didnt let us to attack their territory in earth. A section from paradise When we take a gander at this it appears to be somewhat strange on the grounds that confliction of these species created an endless circle. Outsiders were detained at SiRENlJM and individuals were likewise stuck ith the rest of the land in earth. So dont you likewise imagine that this impediments and detainment makes a piece of the shortcomings for both of the side. This unending circle frantically nonstop with Helping Strangers By Sacrificing your life. At the point when alarms call for help they are killing mankind while makes things more entangled than it was utilized to be. Isnt it somewhat narrow minded to request somebody elses life so as to make due in a sort of an away game. However, what can be done, after all arent they are still GODS in our oblivious personalities

Payroll Accounting

Question: Talk about thePayroll Accounting. Answer: Update Date: 11/17/2016 To: Mary Arnstein, Payroll Manager From: Re: CPP announcing prerequisite on T4 slips The Canada Pension Plan Regulations necessitates that businesses ought to deduct CPP commitment from the compensation of representatives. The compensation is alluded to the sum that is gotten by the worker from the employer[1]. The RC4157 states that business is required to fill the T4 data slip if the compensation paid is more than $500 and the wages paid incorporates salary from work; remittances and advantages that are available and different livelihoods. The T4 data slip ought to incorporate the data identifying with compensation, wages and all other compensation of the workers. Further, it ought to likewise contain data identifying with available stipend, available advantage and different derivations. The general guidance for finishing the T4 slip is to plainly finish the slip in an in sequential order request and dollar sign isn't required to be included[2]. There are various boxes in the T4 slip and the essential informations like name, address and years are remembered for the slip. In Box 10, the territory of business is shown in contraction and on the off chance that the worker works in more than one region, at that point separate T4 slip ought to be filled. The work pay ought to be remembered for the Box 14 and this ought to incorporate all out salary got before any findings. In the BOX 16 and 17, the sum that has been deducted from the representatives for CPP and QPP ought to be accounted for. It is to be noticed that in the event that the workers don't contribute, at that point the cases ought to be left clear and the businesses commitment ought not be accounted for. On the off chance that the worker turns multi year old during the detailing time frame, at that point the business should begin deducting CPP commitment from the compensation. Then again, if the workers turn 70 years the estimation of CPP commitment ought to be ended. The CT Form 30 is the Election to Stop Contribution to Canada benefits Plan this structure ought to be filled by the representatives between the age of 65 years and 70 years. This structure can likewise be filled if the commitment to CPP was halted in the earlier year and the representatives intend to restart the commitment. The Part A, b and C of the CT Form 30 ought to be filled if the worker intends to stop CPP commitment. For this situation, the insufficiency in CPP is expected to non-commitment by representatives turning 18 years of age. Reference Extension, H. Canada Pension Plan.National Population Projections: Review of Methodology for Projecting Mortality(2001): 71. Gruber, Jonathan, and David A. Insightful, eds.Social security projects and retirement around the globe. College of Chicago Press, 2009. https://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/cpp-rpc/menu-eng.html[3]

Generosity The Key to Good Business and Good Relationships

Generosity The Key to Good Business and Good Relationships The privilege of writing for peoples lives One of my loyal clients (I will him call Dan) came to me last week with a personal project, a letter expressing his love to a dear friend that he needed edited the same day. Dan suggested a price point of $40-$60. Since he is a valued client and someone I expect to work with for a long time, and because I felt incredibly privileged to read this heartfelt letter, I told him $40 would be fine. I edited the letter and sent it to him, and he was very happy with the result. The report is that the recipient cried (in a good way). Unexpected generosity The next thing I knew, I had received $50 in my PayPal account: $10 and 25% more than I had quoted to Dan. “You deserve every penny,” he wrote. This surprise overpayment scenario has happened once before. When I forgot to bill a client for all the services he had received, I called him to tell him I had made a mistake. He very graciously agreed to pay for the unbilled service and to send a check that week. Two weeks later I had not received his payment, so I wrote to him to let him know. When I received the check, it was for $25 more than the amount of the invoice. A thank you note was enclosed, appreciating some “extra” work we had done for his LinkedIn summary that was beyond our usual service. Whats at the source of giving? There are some commonalities between these two true stories that struck me: In both situations, I had given something to the clients in the past that was above and beyond their expectations. Rather than push to make an extra buck, I took care of the client. In scenario #1, I had charged a lower rate than the client was initially willing to pay; in scenario #2, I had previously reduced a bill based on a misunderstanding. In neither situation did I offer what I offered with any expectation of getting something back. Both clients were very happy with the results they received. Both clients were business leaders who excelled at building teams and taking care of their people. As a relatively new business owner myself (and as a human being), taking care of people is a muscle I am constantly working to build. Having no children, I rely on my clients for opportunities to practice generosityâ€"to “do the right thing.” I have many such opportunities (or challenges, depending on how you frame them). My clients, especially ones like the above who are already successful in business, are great teachers. The challenge the risk the gift Here’s the truth of the matter: If I am completely honest, I must own up to the fact that a part of me wants to get paid as much as possible, avoid “loss” at all costs, and essentially make demands that will benefit me in the short term. But good business is about relationships, and about the long term. So the part of myself that I listen to is the part that knows exactly what to do to create good will. This part knows that good will is more valuable than a quick buck. It does not worry about being taken advantage of. It does not worry at all, in fact. It simply does what’s right. Do I ever get taken advantage of for my generosity? Well yes. I have given people the benefit of the doubt and provided services without getting paid, and then had the client not pay. Recently I worked two hours for a client after she had paid me for one, and then she charged back the payment on her credit card. I do what I can to prevent these situations from happening; I require payment up front and always aim to deliver above and beyond expectations. And for my valued clients especially, I find ways to make them feel appreciated and cared for. In exchange, every once in a while I am gifted with a short-term benefit as well as a long-term one. But it’s the long-term benefits that matter: Referrals from happy clients, repeat customers, and my integrity intact. These are the results I truly care about, and that will sustain my business for years to come.

The Most Famous Wildfire Photograph Ever Taken

Some consider the image shown, taken by an observant wildland firefighter, to be one of the most beautiful photographs of both wildfire  and wildlife taking refuge. The photo  was taken on August 6,  2000, by John McColgan who was a fire behavior expert working under a  cooperative agreement with the  Bureau of Land Management (BLM)  and attached to an Alaskan Type I Incident Management Team on a Montana wildfire.​ McColgan says he was at the perfect spot with his Kodak DC280 digital camera when fire conditions and wildlife activity combined to create his image. The pic was saved as just another image file in the new type of digital camera.   McColgan finished his work for the BLM and returned to his home in Fairbanks, Alaska. He could not be found for days after one of those pictures turned viral and spread quickly over the Internet.   One of his elk and fire snapshots has fast become one of the most downloaded environmental photos of wildlife and wildfire on the Internet. Rob Chaney, a  reporter for the  Montana Missoulian  suggested that there were multiple reasons this photo was so great. Here are some of the comments reported:   Best darned elk photo Ive ever seen.Best darned fire photo Ive ever seen.Best darned photo, period, Ive ever seen. From the Official Record The famous photo was taken on a Sunday, in the late evening where several fires burned together near Sula, Montana (population 37) and turned into one large 100,000-acre wildfire. McColgan just happened to be standing on a bridge crossing the East Fork of the  Bitterroot River  in the  Sula  Complex of the  Bitterroot National Forest  in the state of  Montana where he took what is now called his elk bath digital Image. McColgan was employed by the Alaska Fire service and was on loan to Montana and acting as an expert on wildfire behavior. McColgan just happened to be a contract fire analyst with a new camera and took digital pictures of two elk who escaped the fire by wading in the Bitterroot River. No big deal. As a natural resource professional, McColgan understood both wildfire and wildlife.  When asked about the elk, he assured that they know where to go, where their safe zones are...a lot of wildlife did get driven down there to the river. There were some bighorn sheep there. A small deer was standing right underneath me, under the bridge. McColgan completed his assignment and left for home. The Search for McColgan The digital image he took was sent from one person to another person and according to the Montana Missoulian within about 24 hours the elk photo had world-wide-webbed its way across the West. For about a week now, theres been a medium-size manhunt underway across the West. The man everyones been hunting for is John McColgan of Fairbanks. The Nation and the World were sending emails and making phone calls for weeks to find out just who took the images of the wildfire and wildlife. It was the newspaper  Missoulian in Montana who finally solved the mystery and tracked McColgan down. He had indeed been in Montana and was now in Fairbanks attending the birth of his son, where the paper finally found him and where he told reporter Rob Chaney that he had taken the picture. I just happened to be in the right place at the right time.  McColgan confirmed that he had been in fire protection for  years  and that this particular fire ranked in the top three  extreme fire behavior  events he had ever seen.   Rob Chaney in response to the photo wrote that many people have never even seen an elk. Most of those who have, even those whove seen thousands of them, never get to see an image like this. Most people dont get to see a fire like this, either. Thanks to McColgan and Rob Chaney, millions of people have seen this stunning image. McColgans image went viral and eventually was picked as a Time Magazine favorite.

Changed Guidelines and the Jill Dando Case Free Essay Example, 8750 words

This research tells that George Barry s case was based on the discovery of a tiny speck, only visible under a microscope that connected him to the crime scene. According to the forensic science expert dealing with the case, the firearm discharge residue particle found in George s coat was consistent with the one found on Dando s head and so that qualified George as one of the potential suspects in the case. This evidence was considered enough by the jury and hence led to the conviction of George. This put the role and use of expert evidence under fire with criticism arising from the reliability of such minute evidence as it was adopted and led to George s life imprisonment. This formed the basis of the appeal against the decision and when the evidence was shelved, George s case was dismissed and he was acquitted. Let us look deeply at the admissibility of such evidence in a court of law and whether it should be used in the determination of a given case without the aid of other forms of evidence. Support evidence is always important in such cases. We will write a custom essay sample on Changed Guidelines and the Jill Dando Case or any topic specifically for you Only $17.96 $11.86/page Firearm discharge residue is made up of bits of propellant that shots the bullet. It is also composed of particles of the primer. Propellant particles are totally different from the primer in that the primer has some metals in its composition that distinguish it from the propellant. Upon microscopic analyses, the speck found in George s coat was found to be a primer residue.

Casablanca analysis Free Essays

Lund and Captain Renault arriving at the airport to supposedly send Victor Laszlo off to Lisbon, Portugal. Rick Blaine meanwhile plans to send ‘Sis off with her husband. The night before alls had c unfrosted Rick In his deserted cafe about the letters of transit and tries to force him at gunpoint to give them to her, but gives up saying she’s unable to due to her still loving him. We will write a custom essay sample on Casablanca analysis or any similar topic only for you Order Now She explain ins why she oft him without explanation which was because she felt she had to tend to her Ill huh spans who she had believed to have died escaping trot a concentration camp. Rick agrees to h alp leading her believe she will stay with him when Laszlo leaves. Laszlo shows up after narrowing escaping a police raid, and tries to persuade Rick to use the letters to take alls to safe TTY. When Renault arrives with an arrest warrant, Rick convinces him to release Laszlo by promo sing to set him up for the more serious crime of being in possession of the letters of transit. Rick then forces him at gunpoint to assist in their escape. Upon arrival to the airport, Rick does NT give alls much of a choice to either board the plane with Laszlo or stay with him believing that she would regret it and that she needs to help Laszlo with his work. This choice is set up as her either sacrificing her love with Rick leaving to be honorable for staying in her marriage or staying with him for uncertain future. The former option is emotionally satisfying as an end to thee r relationship s It’s filled with honor, grace and dignity. It’s the ultimate resolution to their dilemma after having the perfect affair in Pans and then their bad timed reunion. Alga’s â€Å"choice† at the end of the film Is not a matter of right or wrong. Whether or not alls chooses to stay In her marriage SSH old not be a matter of It being the right or wrong choice, rather It’s her own personal decision w nether or not to choose to be happy and that would not have affected future events In a general SE nose. How to cite Casablanca analysis, Papers

Imprisoning Offenders for Australian Justice - myassignmenthelp

Question: Discuss about theImprisoning Offenders for Australian Justice System. Answer: From the very beginning, prison has not only been considered as an institution but also as a centre of correction in which inmates have lived their lives and experienced the worst. Traditionally, the concept of prison was based on the perspective that, individuals who have committed wrong against the society are bound to be kept in prisons. In this regard, scholars were of the opinion that for the purpose of protecting the society from crime and disorder, it is important to imprison offenders (Armstrong and Maruna 2016). In modern era, adequate research has been conducted on the life of the inmates inside the prisons however; the effects and necessity of incarceration was not emphasized. The essay is commissioned to examine the fact that why imprisonment of offenders plays significant role in the Australian Justice System and the impact of incarceration on inmates however; much emphasis is laid on the fact that why prisons are considered to be obsolete. In the past the criminal justice system of Australia was complex in nature however; in recent era, with the implementation of various programs and individualized treatments, the criminal justice system of Australia gained new shape (Baldry and Cunneen 2014). According to the perspective of modern authors, the community of Australia deserves an efficient criminal justice system which would be beneficial in enhancing community safety. However, it is important on the part of the Australian Justice System to apply appropriate policies for the purpose of holding the offenders accountable for their criminal activities by ensuring the outcomes of their actions (Tonry 2015). It is noteworthy to mention here that, from the beginning, the primary objective of the Australian Justice System is community security and protection. However, community safety can be ensured if the crime rates are reduced considerably and the individuals of the society are deterred from further commission of crimes. It is evident that an offender shall be able to reform himself if he remains within the community however; in this regard, the community plays a major role in accepting such offenders back into the society (White 2015). The Criminal Justice System of Australia has undermined the risks related to this matter from time to time (Buchanon, Swanson and Swartz 2017). Now the question lies in the fact that why imprisoning the offenders is important for the Australian Justice System. This is due to the reason that with the imprisoning of offenders, the risk towards the society can be reduced to a large extent. In this regard, the Australian Justice System has undertaken flexible sentencing regimes for the purpose of improving community safety and contributing towards lower rates of recidivism (Glass 2016). It is worth noting that due to the implementation of such policies in the Australian Justice System, significant results has been achieved in managing the number of offenders in the communi ty. However, it has contributed towards an increase in number of inmates in the prisons of Australia. It is worthwhile to mention here that the criminal justice system of Australia has proved to be beneficial in protecting the interests and security of the community to a large extent. In this regard, the criminal justice system has been considered to be just and fair for enforcing and applying various successful programs for the elimination of crime from the society. Therefore, much emphasis has been laid upon the concept of sentencing and its significance for the betterment of the community. In the early 1980s, an unprecedented growth has been experienced in the prison population of Australia (Jeffries and Newbold 2016). As a result of such rapid increase of rates in prison population, highest per capita incarceration rate has been witnessed in Australia as compared to other industrialized democracies. In this context, mention can be made regarding the substantial increase in the number of inmates in Australian prisons that has efficiently attributed to the elimination of crimes fro m 1975 to 1985 (Tubex, Blagg and Tulich 2018). During that period, it was observed that, for the purpose of enhancing quick response towards the issue of increasing crime within the communities, various policymakers and government authorities demanded to introduce tough policies involving lengthy determinate sentences (Kapellas and Jamieson 2016). Therefore, due to such reasons, imprisoning the offenders became an important matter of concern to the Australian Justice System. It is worth mentioning that, as a result of increasing desire on the part of the general public to severely punish the offenders for their criminal activities in order to deter them from committing further crime in future, incarceration of the offenders is still a significant part of the justice system of Australia. In spite of various efforts on the part of modern researchers in conducting extensive regarding the subject-matter of criminal justice system, the perceptions of inmates regarding prison life has been largely ignored. Therefore, the perceptions of the inmates shall be emphasized in relation to the sociological and psychological impact as well as their intention to avoid criminal activities after release. In recent era, plenty of research has been conducted for the purpose of examining the impact of incarceration on the inmates. According to the perspectives of early researchers, since time immemorial, incarceration had created negative psychological and physical effects on the inmates (Kelly and Armitage 2015). These impact included depression, suicidal tendencies and emotional withdrawal. However, in modern society, effort has been made by the prison authorities and various government officials to reduce the dreadful impact of incarceration on the inmates. It is evident that the objective of prison is to provide appropriate cure to the offenders for the purpose of reincarnating them. However, it can be seen that, in reality prisons do more harm to the offenders than good. The pain associated with jail confinement creates harmful impact on the inmates in various ways. However, the most important of them are psychological and sociological impact. It is worthwhile to mention here that prisons have been designed for the purpose of converting the inmates into responsible citizen of the society. Unfortunately, recent researches have shown that life in a prison is a form of torture which results into various psychological effects which can be emphasized as depression, delusions and dissatisfaction with life (Lawson 2015). However, the sociological impacts are associated with isolation from family and relatives, the shame of being imprisoned and non-acceptance on the part of the society after being released. It can be observed that the prisone rs on release face various psychological disturbances which promote the occurrence of more criminal activities in the future. It is noteworthy to mention here that these psychological impacts are sometimes destructive in nature which creates instances of madness substance abuse on the part of the inmates. In most of the cases, there is a feeling of shame on the part of the prison inmates regarding the matter of being incarcerated. In this regard, the inmates develop suicidal tendencies as a result of prolonged victimization (Nettelbeck 2018). As a result of such sociological and psychological impact, the dependency of the inmates towards the institutional structures has increased considerably. Therefore, interpersonal distrust and suspicion among the jail inmates have increased to a large extent which resulted into various exploitive activities within the prison structure. Due to the reason of being incarcerated, inmates are socially withdrawn and isolated from the community and due to lack of support on the part of the society; the sense of self-worth and personal value has diminished to a great extent (Perry 2016). The argument regarding the fact that whether prisons are obsolete has been established for the purpose of emphasizing the fact that whether it is important to abolish prisons or not. In the opinion of Angela Davis, an author and activist, the structural framework of prisons has been designed for the purpose of promoting a new form of slavery. According to her perspective, the reformative policies of the prisons are not well structured and therefore as a result of it inmates are horribly tortured especially women (Davis 2011). According to her point of view, that there are better ways in which the criminal activities of the inmates can be addressed and therefore it is essential for the communities to change their perspectives towards criminals and contribute to the abolition of prisons in the long term. It can be stated that in modern era, the structural framework of prisons are quite complex which involves various forms of modern slavery, cruelty and corruptions. Therefore, it is wor th noting that the argument presented by Angela Davis can prove to be efficient in presenting the idea that it is important to reform or rehabilitate the inmates rather than punishing them brutally. In the conclusion, it can be stated that the present conditions of incarceration under the Australian Justice System has been improved. Therefore, there is a greater chance on the part of the government policies and programs to emphasize on rehabilitating offenders for the purpose of improving public safety and preventing future crimes. However, efforts should be demonstrated on the fact that the programs should be implemented for the benefit of the inmates and not for the purpose of making their conditions even more worsening. References: Armstrong, R. and Maruna, S., 2016. Examining imprisonment through a social justice lens.Justice and penal reform: Re-shaping the penal landscape, pp.138-161. Baldry, E. and Cunneen, C., 2014. Imprisoned Indigenous women and the shadow of colonial patriarchy.Australian New Zealand Journal of Criminology,47(2), pp.276-298. Buchanon, A., Swanson, J.W. and Swartz, M.S., 2017. Community psychiatric treatment under legal mandates: the international experience.Care of the Mentally Disordered Offender in the Community, p.243. Davis, A.Y., 2011.Are prisons obsolete?. Seven Stories Press. Glass, D., 2016. Investigation into the rehabilitation and reintegration of prisoners in Victoria.Advancing Corrections Journal: Edition# 1-2016, P.101. Jeffries, S. and Newbold, G., 2016. Analysing trends in the imprisonment of women in Australia and New Zealand.Psychiatry, Psychology and Law,23(2), pp.184-206. Kapellas, K. and Jamieson, L.M., 2016. Historical consequences of colonialism, disempowerment, and reactionary government decisions in relation to imprisonment rates in Australia's Northern Territory: a potential solution.Journal of health care for the poor and underserved,27(1), pp.11-29. Kelly, L. and Armitage, V., 2015. Diverse diversions: youth justice reform, localized practices, and a new interventionist diversion?.Youth Justice,15(2), pp.117-133. Lawson, C., 2015. Does imprisonment work?.Legaldate,27(2), p.9. Nettelbeck, A., 2018. Creating the Aboriginal Vagrant: Protective Governance and Indigenous Mobility in Colonial Australia.Pacific Historical Review,87(1), pp.79-100. Perry, A., 2016. Substitute decision-making for individuals under public guardianship involved with the criminal justice system in New South Wales, Australia. Tonry, M., 2015. Is cross-national and comparative research on the criminal justice system useful?.European journal of criminology,12(4), pp.505-516.. Tubex, H., Blagg, H. and Tulich, T., 2018. Western Australian penal culture and indigenous over representation: Evaluating 25 years of law, policy and practice.University of Western Australia Law Review,43(1), p.264. White, R., 2015. Indigenous young people and hyperincarceration in Australia.Youth Justice,15(3), pp.256-270.

Presenting Rory Sutherland as a Hero of Advertising Essay Example

Presenting Rory Sutherland as a Hero of Advertising Essay Presenting Rory Sutherland as a Hero of Advertising BY Jaymes2510 James Essex Presenting Rory Sutherland as a Hero of Advertising Word Count: 1133 Words Born in 1965 in a small town called Usk, Monmouthshire, Rory Sutherland has rose through the ranks in the advertising industry to become one of the most influential fgures in advertising (The Marketing Society, 2013). Rory began his studies at his local school Haberdashers, and then on to further his studies at Christs College, Cambridge. During school, Rory was a mischievous child. His brother recalling a ituation in which, in Rorys Latin class the teacher wondered whether he had time for a new exercise. *dow much time have I got? the master muttered to himself as he looked at his watch. Not long unless you give up smoking, Sir, was Rorys response. (The Wiki Man, 2011) This sense of foolishness and carefree attitude seems to have followed Rory into his later life, work and has possibly made him the influential fgure he is today. Rory seemed to be following in the footsteps of Sir Martin Sorrell from an early age, however it seems that the rebellious attitude seemed to diminish the similarities egan teaching at a grammar school in Aylesbury. This would not last long however. The contents of the staff room proved too depressing to bear (Ogilvy, 2013). After applying to numerous advertising and marketing Jobs, Rory finally landed a position at Ogilvy Mather Direct where things did not improve, Paul ODonnell, chairman of Ogilvy Mather saying he was without a doubt the worst graduate trainee we ever hired (The Wiki Man, 2011). We will write a custom essay sample on Presenting Rory Sutherland as a Hero of Advertising specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Presenting Rory Sutherland as a Hero of Advertising specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Presenting Rory Sutherland as a Hero of Advertising specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Rory had many Jobs at Ogilvy and it seemed like he was terrible at all of them. Rory always had a keen eye for seeking out new developments in technology and making se of them. Rory Joined the agency at the brink of a technological boom, when computers and the Internet were starting to advance rapidly. When Ogilvy got a new information machine called MAID, (a piece of equipment that would give answers to questions being typed into it), they had no choice but to let Rory use it, as he was the only one that knew how. Paul ODonnell (2011) stated that this was the worst thing they could have let Rory do. Instead of actually planning, he would sit in front of the machine typing in question after question, looking at the answers and saying fascinating, fascinating. After being moved from account management to planning, and then being fired from that, it seemed like there was no hope for Rory. That was until an outcry across the office forced them to give Rory one more chance. He was moved to the creative department and flourished. Within five years Rory was made Executive Creative Director. Rory has become an expert on behavioural economics and believes advertising and marketing must be seen as a science. In a TED Talk filmed in Athens, Rory talks about how Perspective is everything and how much too time is spent looking for technical engineering solutions and not enough time ooking for psychological solutions. Using the following example where he talks about the Eurostar Journey times, he sums his statement up perfectly: Six million pounds spent to reduce the Journey time between Paris and London by about forty minutes. For maybe ten percent of the money you could have paid all of the worlds top male and female supermodels to walk up and down the train, handing out free Chateau Petrus to all passengers. Youd still have five [million] pounds in change and people would ask for the trains to be slowed down. (TED Talks, 2012) This is a brilliant example of the creative and knowledgeable way Rory looks at the dvertising industry and using this insight, he has launched a new initiative called #ogilvychange. Founded by Rory himself and Director of Strategy Integration Jez Groom, #ogilvychange uses leading research in cognitive psychology and the communication expertise of Ogilvy to create a new way of advertising, to change the minds and behavior of the consumers in a way that makes advertising much more effective. Rorys view of looking at advertising and marketing as purely a science rather than an art form is not brand new however. In 1923, Claude C. Hopkins published his book advertising and the need to target the man rather than the masses. In other words, advertising that targets a large quantity of people is going to be less effective than advertising that focuses on targeting an individual, finding out the way they think and targeting a more psychological advertising campaign towards them using a scientific approach. In his book, Claude Hopkins says: Dont think of people in the mass. That gives you a blurred view. Think ofa typical individual, man or woman, who is likely to want what you sell. Dont try to be amusing. Money spending is a serious matter (Scientific Advertising, 1923) Rory seems to be carrying on this scientific approach to advertising, working with big lients such as British Airways, British Gas, IBM and many more to change the way people think and behave. Rory has championed the behavioural economics agenda at Ogilvy Mather and working with a team of experts, he will oversee the future of Looking at Rory Sutherland, as a hero of advertising at the present moment may be slightly difficult to comprehend, after all, Claude Hopkins pioneered the idea of scientific advertising and as such, shaped the way advertisers target their consumers. As a personal opinion, I would argue that Claude Hopkins has made much more of a contribution to advertising in the behavioural economics and sychological advertising segment and is therefore more worthy of the title Hero of Advertising. However if we look at the work Rory Sutherland is currently undertaking at Ogilvy Mather, the use of his understanding of behavioural economics and psychological advertising to create a whole new agenda for the company, #ogilvychange, I can not say that he has had no contribution to the advertising industry. His skills speak for himself; his bubbly and rebellious attitude from a young age has made him a charismatic person and as such, he has managed to rise through the ranks at Ogilvy Mather at a substantial rate. Perhaps this is why he has such an understanding of behavioural economics and consumer psychology, because he can relate to the consumer on a human level. As such, although Rory Sutherland may not be worthy of the title Hero of Advertising at the present moment in comparison to such pioneers as Claude Hopkins, I can see the use of his understanding of consumer psychology and his founding and running of #ogilvychange putting him in a prime place to soon become a Hero of Advertising. Hopkins, C. , 1923. Scientific Advertising [online] Available from: http:// www. scientificadvertising. com/ScientificAdvertising. f [Accessed October 2013] The Marketing Society, 2013. Ogilvy and Pimp My Cause partnership [online] The Library. Available from: https://www. marketingsociety. co. uk/the-library/ogilvy-and- pimp-my-cause-partnership [Accessed October 2013] #ogilvychange, 2013. Little Ideas From Big Thinkers [online] #ogilvychange. Available from: http://www. ogilvychange. com/ [Accessed Octob er 2013] Ogilvy Mather. 2013. Rory Sutherland. [online] Available from: http:// www. ogilvy. co. uk/our-people/rory-sutherland/. [Accessed October 2013] Ogilvy Mather. 2012. Ogilvy Mather UK Launches new Behavioural Sciences Practice [online] Available from: http://www. ogilvy. co. uk/blog/ogilvy-mather-uk- launches-new-behavioural-sciences-practice/ [Accessed October 2013] Ogilvy Change, 2013. An Introduction to #ogilvychange [video, online] Available from: http://www. youtube. com/watch? v=PYoD1 IWEYpg [Accessed October 2013] Sutherland, R. , 2011. The Wiki Man [online] London: Its Nice That and Ogilvy Group Ted Talks, 2012. Rory Sutherland: Perspective is Everything [video, online] Available from: http://www. ted. com/talks/rory_sutherland_perspective_is_everything. html [Accessed October 2013]

FL Learners

The Uses, Functions, and Shortcomings of University Writing Centers The Disservice or No Proofreading Policies for ES/FL Learners Identifying the Problem Area Importance of effective writing skills is enormous with regard to the existing academic and professional standards. During the peer-tutoring sessions, students are often challenged by the professors’ instructions and, therefore, they need additional assistance to cope with writing assignments.Advertising We will write a custom essay sample on The Uses, Functions, and Shortcomings of University Writing Centers: The Disservice or No Proofreading Policies for ES/FL Learners specifically for you for only $16.05 $11/page Learn More This is of particular concern to ESL students who often face a dilemma of proofreading because of lack of qualified proofreading services on campus. However, the point is that most of students are not fully aware of the necessity to check their papers for grammar and spelling before submitting them to their professors. What is more frustrating is that the current writing centers for second language l earners fail to provide sufficient services for them, except for the expensive ones. Judging from the above-presented assumptions, two major problems come to the forth: What are the main reasons for students’ unawareness of the need to proofread their papers before submissions? What does the University fail to provide high quality proofreading services for ESL students? With this in mind, it is necessary to explore the main causes and origins of the problem, as well as define who these urgent issues can be addressed through an action research plan. Significance of the Problem The problem of disservice writing policies, as well as students’ reluctance to address professional assistance has recently become much more serious. Many ESL learners fail to meet with their supervisors merely because they are not able to communicate effectively, as well as understand what actually a professor want them to do. Therefore, students studying the English language as their second on e often come to the writing center for not just writing assistance, but for the purpose of improving their communicational skills (Pistone, 2010). However, lack of sufficient communication skills might become a serious problem because it also influences the frequency of students’ attendance to the proofreading centers. Aside from the communication difficulties, ESL students can face significant writing problems that need especial intervention. The point is that writing skills cannot be underestimated because they demonstrate students’ learning abilities (Tan, n. d.). Therefore, students having poor writing level have greater changes to fail their academic exams. The problem area is of especially significance because it provides significant barriers for the ESL students and contributes negatively to the problem of international learning. The problem is also closely associated with cultural diversity issues which are often ignored by professors. Thus, students studying t he second language do not consider proofreading service as a viable solution to the problem because independent learning is highly appreciated in some countries.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Rationale for the Research Regarding the problem of second language learning and the consequences of disservice writing centers, it is imperative to provide a deeper analysis of reasons for students’ reluctance and unawareness of attending writing centers, as well as underpinnings for re-evaluating the existing functions and use of proofreading services. Looking the problem through the prism of innovative approaches to proofreading, as well as existing writing centers ensuring effective support and assistance to students, the research action plan should be introduced to take the corresponding measures to improve the current situation. Theoretical Implications for the Action Res earch Lack of highly qualified proofreading services, as well as students’ reluctance to address such services, provides a solid ground for researching the standards and main strategies applied by leading writing centers. It will help to define how ESL students can improve their writing skills. There is also a necessity to explore the reasons for students’ ignorance of the importance of addressing tutors at the writing centers to compare the findings with the results obtained from questionnaire. Finally, it is also purposeful to focus on the existing strategies and approaches to assisting foreign learners in advancing their writing skills. According to the studies performed by Tan (n. d.), few universities in Asian countries can provide sufficient writing services for ESL students. What is more problematic is that these services are often provided under the support of broader services, such as learning or self-access centers. As a result, lack of writing and support ce nters does not contribute to recognizing the fact that many students have serious problems with the written assignments. Despite the identified shortage, some universities still manage to introduce innovation in the sphere of proofreading. For instance, the Baptist College in Hong Kong has created the Writing Enhancement Service because teacher became more aware of their students having problems with writing (Tan, n. d.). In this respect, they developed an effective system addressing various aspects of writing, as well as assisting students in exploring drawbacks in their writing. In the studies provided by Gupta Woldemarian (n. d.), it is also possible to track the interdependency of writing skills and degree of motivation to improve them. Because students are often triggered by the necessity to meet the academic writing standards, such aspects as attitude and motivation are always under the question. In this respect, these factors enable to differentiate because students with low and high achievement.Advertising We will write a custom essay sample on The Uses, Functions, and Shortcomings of University Writing Centers: The Disservice or No Proofreading Policies for ES/FL Learners specifically for you for only $16.05 $11/page Learn More Because motivation and attitude are emotional composites of emotional cognition, they identify students’ reluctance or aspiration either to attend or to skip proofreading services. Similar to Gupta Woldemarian (n. d.), Ma (2011) refers to the role of perception and attitude in achieving high academic results. Specifically, the scholar points out that sometimes, students and teachers’ perceptions of academic objectives differ significantly, which leads to misconception and bias. As a result, students are often discouraged to present properly written assignments and understand the actual purpose of advancing their writing skills. Because students do not fully realize the importance of the writing skills, it is logical that they do not realize the importance of attending writing centers. The dependency between teachers’ strategies and learners’ attention has also been studied by Torki (n. d.) who has managed to explore compatibility between these two aspects. Investigating those aspects within a context of vocabulary class, the research relies on the two variables, â€Å"frequency and order of occurrence of lexical items in classroom discourse† (Torki, n. d. p. 336). The findings have revealed that some of the teachers’ assumptions concerning the learning strategies have been false, including frequency of occurrence. Overall, the given theoretical implications creates a sufficient ground for conducting a survey that seeks to define the actual reasons and percentage of students attending writing centers and the ones considering it a mere waste of time. Moreover, the given action research should define the new strategies for existing writing centers and proofreading services. Methodology Data Collection In order to answer the research questions and solve the research problems, a survey was conducted among 100 students on campus. The survey questions aim to define students’ attitude to writing services, as well as their awareness of the importance of attending proofreading services before submission. The sample population was chosen out of 3000 students. The participants composed of different nationalities, religions, and beliefs. Gender characteristic have not been considered because it provides no importance for answering the research question. While collecting data about the participants, I encountered several challenges. First, some students rejected to participate because they did not actually understand the purpose of research, though the scope was sufficiently explained. Second, the participants had difficulties while answering specific questions that related to their personal attitudes and beliefs. The da ta collection was composed of two stages. The first one involved e-mailing all students on campus about the survey and the second one was the survey itself. The invitation letter contained a brief characteristic of the research problem and a detailed analysis of an action research project. Out of 3000, about 230 reacted to the letter. However, the survey was completed by 100 participants because not all students were able to answer the questions.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More The questionnaire prepared for the survey was composed with regard to such topics as frequency of attending writing centers, reasons for using services, students’ attitude of importance of using proofreading services, awareness and perception of teachers’ obligations and practical approaches. All the thematic nodes sought to find out the reasons of disservice of proofreading polices, as well as students’ perception of their contribution to the learning process. In addition, students have been chosen from different classes and departments and, therefore, these facts will not be included as a variable for the given action research project. Data Analysis While analyzing the answers, several topic areas were covered in the questionnaire (See Appendix 1). Among the respondents, 52% participants attended the writing centers and most of them (36 %) visited the center only once. The rest of the respondents did not use the proofreading services because the majority of th em (60 %) did not have enough time. Despite low frequency of attendance, approximately 50 % of the respondents believe that the writing centers providing a wide range of services (writing tutorials, writing practice materials, proofreading assistance, and creative writing practice) are indispensible for a successful academic progress. Hence, a controversy emerges concerning students’ frequency of attendance and their actual needs. Regarding these controversies, the focus should be made on re-evaluation of the existing services provided by the writing centers. First, the responses indicate that tutors fail to consider students’ needs and objectives because they do not fully recognize the problem with writing. Second, though the existing on campus agency provide sufficient writing and proofreading services, teacher fail to ensure students with the corresponding support and assistance. What is more important is that these agencies fail to invite students and persuade thos e that proofreading process is as important as the writing one. The second part of a survey was focused on the analysis of teachers’ role in assisting and counseling students. Thus, almost two third of respondents (62 %) confirmed that they are not in need of a person that would check their paper before submission. The remaining third (38 %) of students recognized the necessity of introducing intermediate for checking their writing. However, among these 38 % of students refer to mostly either to family members or friend for checking a paper. Out of those people, only 24 % rely on teacher’s authority. As per 62 %, these groups of students explain their reluctance to involve a third person by unavailability of professionals (47 %), insignificance of the checking (30 %), and time shortage (21 %), 2 % of the respondents do not even consider that checking is really important. These results were supported by students’ opinion about the importance and usefulness of the proofreading services. Finally, the results of the survey provided information about the expensiveness of the proofreading services because only 17 % of respondents afforded to pay for them. Overall, the given survey results have proved the idea that the writing centers on campus do not provide enough support. They also fail to attract students to address such agencies because the majority of students have not applied to them yet. Finally, students’ perception of tutors help is insignificant because they do not recognize the role of counseling in advancing their writing skills. At the same time, they believe that writing tutorials and creative approaches should still be used. A Plan of Action To explore the reasons and define the solutions that should be introduced, it is necessary to introduce changes to the current situation. The solutions will be focused on improving the quality of tutors’ assistance, as well as making students being more aware of the importance of addressing the writing centers. With regard to the above, the plan will focus on introducing the following changes: Introducing new tutor strategies for creating new writing centers on campus will be possible through a care-centered approach (Piston, 2010); Reconsidering professor’s instructions to the written assignments through instructional interventions (Enos, 2010); Recognizing the difficulties that students experience while performing a written assignment (Tan, n. d.); Introducing a person-oriented approach to assessing ESL student writing skills; Creating separate classes of ESL students having difficulties with proofreading (Ernest, Johnson, Kelly-Riley, 2011); Introducing new steps to understanding written assignment. Regarding the first solution, it is purposeful to introduce a care giving approach for a student. Under these circumstances, the personnel of the writing centers should undergo special training to meet the concepts and requirement of a new learning technique. To be more precise, â€Å"†¦the caring tutoring approach when the tutor does not mindlessly berate the tutee about every sentence in the tutee’s paper and a caring tutor employs constructive criticism† (Piston, 2010, p. 10). Thus, a caring approach will fear a deep comprehension of a tutor, as well as an in-depth analysis of the tutee. Hence, the concept of caring should an ethical obligation for students because tutors should assist students from moral and professional perspectives. In this respect, Piston (2010) talks about mothering roles and increased importance of women in applying this approach. A relation between a tutor and tutee, therefore, should be interpreted as a psychological consultation, which is necessary for recognizing the difficulties and overcoming those in smaller class groups. Aside from innovative approaches introduced in the plan, significant shifts should be presented to the actual academic schedule. In this respect, Enos (2011 ) insists on the idea of instructional interventions to fill in the gaps between students’ writing skills and teachers’ expectations. In this respect, the importance of instructional interventions lies in promoting the level of students’ writing skills, as well as improving the learning outcomes. Judging from these theoretical implications, the practical intervention will be based on the shift in communication, lesson structure, and home assignments allocation. More importantly, the professors will have to introduce cohesive and strict instructions to the home assignment where the proofreading part will be inserted as an obligatory component of academic home assignments. A person-oriented approach is also an integral component of advanced and high-quality proofreading centers, as far as people with culturally diverse backgrounds are concerned. According to Crossman and Kite (2007), there is an evident connection between learning practices and the phenomenon of c ultural diversity. Hence, introducing native speakers to ESL classes will be beneficial for both group because there is a great opportunities for sharing experience and exchanging cultural information. Students from different cultures integrates into proofreading activities can significantly improve their communicational and interpersonal skills. Moreover, a collaborative approach presented at the writing centers can open a wide variety of perspectives for all students. Finally, understanding the scope of written assignments can be widened through creating online writing lab. Existing writing agencies on campus, therefore, should post basic concepts and purposes of writing, among the proofreading process should take one of the most important means of successful and high quality writing. Moreover, integration of online services to Asian university should become possible through interventions made from the North American higher educational establishments (Tan, n. d., p. 390). Embracin g all the above-presented solutions will help re-establish and improve the existing situation with the shortage of proofreading services, as well as disservice of the writing policies. Evaluating Results Regarding the proposed interventions, the improvement should occur in terms of students’ increased awareness of the role of proofreading services in an academic process, as well as advanced quality of writing services provided to students. In this respect, introducing a care giving approach to each student should contribute greatly to changing perceptions and attitudes to word the editing and proofreading process being inherent parts of successful writing. Teaching patterns will also undergo tangible shifts both at the writing centers on campus and in the classrooms. In particular, they should encourage students to engage into different social communities and attract them to address writing agencies for the purpose of improving their communication skills and proofreading skil ls. Moreover, significant attention will be given to difficulties and challenges that students should overcome. In such a manner, the intervention plan will increase the number of ESL students that want to apply to editing and proofreading services before submitting a written assignment to their instructions. The given approach to problem solving provides significant results because total evaluation of an academic curriculum is closely associated with disservice of proofreading services, as well as students’ unawareness of the writing difficulties. However, the intervention plan can be significantly facilitated if the University authorities decide to create community learning services guiding students and helping them cope with writing difficulties. In addition, a combination of survey results (quantitative data) with interviews (qualitative data) would also be beneficial for the given action research project because it could help consider ethical issues (Harwood, Austin, Ma caulay, 2010; Arney Jones, 2006). Specifically, interviews would provide a deeper insight into the students’ perceptions, beliefs, and attitudes concerning the role of proofreading and tutors’ assistance in writing skills acquisition. Conclusion and Recommendations The action research projects have highlighted the importance of introducing tutors’ assistance, as well as specific training materials for ESL students so as to advance the level of their writing skills. In fact, paying greater attention to the concept of writing and proofreading service can increase the quality of students’ achievement, as well as contribute to students’ understanding of using editing and proofreading services being at the core of successful writing. The data analysis has justified the rationale for introducing action plan to the given problem because the majority of ESL students on campus are not fully aware of the value of tutors’ assistance and support. In th is respect, the implementation of a care giving approach and a person-oriented learning can provide significant shifts to the overall educational system. The quantitative data received from survey results constitute sufficient evidence for continuing the research on the problem of proofreading services provided by the writing centers on campus. Implications for future works will be specifically connected with the study of cultural diversity as one of the key indicators that influence ESL learners’ writing skills. Specifically, creating service learning communities and online writing labs that can motivate students to address counselors. With regard to the above-presented conclusions, it is recommended to introduce qualitative data to supply the given research with additional information on the reasons for ignoring professional assistance of peer tutors checking papers before submissions. Financial issues should also be considered while tackling the problem of students’ perception of the writing agencies at the University. References Arney, J., Jones, I. (2006). Uniting Community and University Through Service Learning. Business Communication Quarterly, 69(2), 195-198. Crossman, J. M., Kite, S. L. (2007). Their Perspectives: Esl Students Reflections On Collaborative Community Service Learning. Business Communication Quarterly, 70(2), 147-165. Enos, M. F. (2010). Instructional Interventions For Improving Proofreading And Editing Skills Of College Students. Business Communication Quarterly, 73(3), 265-281. Ernest, A., Johnson, P., Kelly-Riley, D. (2011). Assessing Rhetorically: Evidence of Student Progress in Small-Group Writing Tutorials. Learning Assistance Review (TLAR), 16(2), 23-40. Gupta, D., Woldemarian, G. S. (n. d.). The Influence of Motivation and Attitude on Writing Strategy Use of Undergraduate EFL Students: Quantitative and Qualitative Perspectives. Asian EFL Journal. 13(2), 34-89. Harwood N., Austin, L., Macaulay, R. (2010). Ethic s and integrity in proofreading: Findings from an interview-based study. English For Specific Purposes, 2954-67. Ma, A. (2011). Do teachers reap what they sow? A study of young ESL learners perception of what is learned in an English lesson. Asian EFL Journal, 13(3), 184-204. Piston, R. A. (2010). Writing Center Tutors Have the Luxury to Focus on Individual Student Care Giving as Opposed to Formal Classroom Settings that Are Less Care Centered. English Language Teaching. 3(2), 10-12. Tan, B.-H. (n. d.) Innovating Writing Centers and Online Writing Labs outside North America. Asian EFL Journal. 13(2), 391-418. Torki, S. (n. d.) What Teachers Want Them to Attend to in EFL Vocabulary Class? Asian EFL Journal. 13(2), 336-361. Appendix 1 ESP Writing Skills Survey Results Instructions Please circle the correct answer and provide information according to your answer, if requested. Have you ever been to the writing center on campus? YES (48%) or NO (52%) If YES, on average how many times per semester? Once (36%) Two or three times (42%) Four or five times (24%) More than five times (2%) If NO, why not? No one was available to help the last time I went (7%) It is not necessary (30%) I never have enough time (60%) Other (Please explain _Didnt know about it____ ) (3%) What do you think is the main purpose of a writing center? To provide writing tutorials (27%) To provide writing practice materials (34%) To provide proof-reading assistance (15%) To encourage creative writing (24%) Please rank the importance of the writing services below according to your own personal need. Service Not Important Slightly Important Moderately Important Very Important Writing tutorials 7% 15% 28% 50% Writing practice materials 5% 9% 34% 52% Proof reading assistance 6% 44% 20% 30% Creative writing practice 4% 14% 29% 53% Do you have someone check your work before you submit it to your teacher? YES (38%) or NO (62%) If YES, who checks your work? A family memb er (34%) A friend (43%) A teacher (23%) Other (Please explain ___________________ ) (0%) If NO, why not? No one is available to help (47%) It is not necessary (30%) I never have enough time (21%) Other (Please explain __Never thought of it____ ) (2%) In your opinion, how much would a proof reading service help you to improve your writing skills? Not at all (4%) Slightly (16%) Moderately (56%) Dramatically (24%) Have you ever paid for a proof reading service online? YES (17%) or NO (83%)

Management accounting Essay Example | Topics and Well Written Essays - 1500 words - 16

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Our Current Use of Internet Technology and Recommendations for the Essay

Our Current Use of Internet Technology and Recommendations for the Future - Essay Example Knowing fully well that this company, Dixons, is a retail company dealing in electronics, the Internet has greatly helped us in running our business. There are so many ways the Internet has helped our business, but I will talking about how it has helped the marketing department of this organization. Before adopting the Internet, millions of pounds are spent on marketing the company's products and services. Some of these spending could be justified while others were just unnecessary. The forms of advertising adopted were: direct sales, yellow pages advertising, newspaper and magazine advertising as well. Television adverts were also part of the marketing strategies adopted by the organization. Though these strategies worked, they still had their limitations and were consuming so much from the company's purse. The Internet has reduced these limitations and has also cut down the cost of marketing ever since we have been using it. By running our business on the Internet, the cost of advertising has greatly reduced. The cost of running a direct sale campaign is very alarming. Materials have to be printed, packaged in an envelope and then sent to their respective destinations. The Internet has eliminated all these expensive processes and replaced them with relatively inexpensive strategies. One of the marketing strategies we are adopting now, which is v... There are neither printing costs nor any postage stamp to be bought. It has a higher response rate that the direct sales method. The effectiveness of this method is based on the fact of reselling to those who have bought from us, the existing customers. It is conventional wisdom in the high street retail trade that it cost ten times more to attract a new customer than to keep an existing one (Bruce Durie, 2001). Whenever we make a sale, we get the email addresses of the new customer. We get in touch with them on a regular basis and then recommend some other products that may be complementary to what they have bought earlier. This has also afforded us to build relationships with the customers. When we recommend new products to them, they gladly patronize us because of the relationship we have with them. Another online promotional strategy the marketing department is using is banner advertising. The way this is done is that we have our graphics designers design banners that we can place on other people's website for a nominal fee. This is a very simple and inexpensive marketing strategy. There are several high-traffic websites who are willing to give a space on their web pages in order to generate revenue. What we do is that we find out these websites and contact their owners to find out what it will take to place our banner on their websites. We find out that the cost these webmasters charge is very cheap. The opportunity they offer all is great. For a little cost, we are able to expose our products to hundreds of thousands of people every month. This has also generated a lot of traffic to our website and has helped so much with the sales being generated. This form of advertising has greatly

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). 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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