Against Women in Combat Units An Argumentative Essay

Should women serve in combat units? Introduction It is my opinion that the ability and training of women in the military should be the base of the decision of where and how women serve in the military; rather than gender aspects. In the recent years, the subject of human rights has been the elimination of many media and public discussions. The key topic in the discussions is equality treatment and handling between the two genders. Several policies within the constitution define the expectations of law on each gender (Field John 7). The societal setting and upbringing also has its impacts on the behavior of each gender and the perception that the genders have for each other. The American culture takes pride in the practices of democracy and justice for every person; however, this may not apply to all people. Initial thoughts on gender issues Currently, among the issues that affect the subject of democracy are the problems of the modern day gender roles. The issue epitomized in the years after the war of the 1950s. The women abandoned the initial works they used to do, such as being a homemaker. Today, they are extremely degrading themselves in their pursuit to achieve the so-called- gender equality (Pennington 26). They let themselves drink from the pot of hard headedness in believe that they can manage the activities that their male counterparts perform. I do not dispute that their fight to attain certain privileges are beneficial to them and the society. However,Show MoreRelated Jane Eyre by Charlotte Bronte Essay1076 Words   |  5 Pagesportraying the women into the frames of concerned, beautiful, caring, weak and under estimating them. Women are expected to play a conservative role in the community. Especially they considered as the ‘Honor’ of the family who is respon sible for preserving the prestige of the family. While it is true that women are beautiful, care and concern, it does not necessarily compulsion to determine this feature only define the woman. To deteriorate the subordination of women to men, a gang of women stood up againstRead MoreMedia Violence9754 Words   |  40 Pagesnormalization of aggression and the lack of empathy in our society. Study after study has shown that viewing encourages aggression and desensitization in children. The debate is over. Media violence causes violence among those who are exposed to it. This essay describes how the depiction of violence is evolving in a number of media formats. It analyzes how, and why, violence is used by entertainment and information industries. It offers an overview of research findings, an outline of government responsesRead MoreLogical Reasoning189930 Words   |  760 Pages............................................................ 220 Exercises .......................................................................................................................................... 220 CHAPTER 7 Defending Against Deception ............................................................................. 226 Deception Is All Around Us ............................................................................................................. 227 ExaggerationRead MoreLibrary Management204752 Words   |  820 Pages . . . . . . . Figure 7.1. The Life Cycle of Organizations. . . . . . . . . . . . . Figure 7.2. Organization Chart Showing Authority Lines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 7.3. Line and Staff Organizational Units . . . . . . . . . Figure 7.4. Organization Chart Presented as a Circle. . . . . Figure 7.5. Organization Chart Presented as Spokes around a Wheel. . . . . . . . . . . . . . . . . . . . . . . . . . . Figure 7.6. The Three Levels of Corporate CultureRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOverview 23 †¢ Inputs 24 †¢ Processes 25 †¢ Outcomes 25 Summary and Implications for Managers 30 S A L Self-Assessment Library How Much Do I Know About Organizational Behavior? 4 Myth or Science? â€Å"Most Acts of Workplace Bullying Are Men Attacking Women† 12 An Ethical Choice Can You Learn from Failure? 24 glOBalization! Does National Culture Affect Organizational Practices? 30 Point/Counterpoint Lost in Translation? 31 Questions for Review 32 Experiential Exercise Workforce Diversity 32 Ethical DilemmaRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesthe behavioral principles upon which the management skills are based are applicable across cultures, genders, ethnic groups, and age cohorts, important nuances may be required of you as you practice among people characterized by these differences. Women may not behave the same as men. Japanese colleagues may not respond the same as German colleagues. Individuals in their sixties may not see the world the same as someone in their twenties. Stereotyping based on these categories, of course, is also

San Diego Wildfires - Smoke And Ash Debris A Public Health...

San Diego Wildfires: Smoke and Ash Debris a Public Health Concern San Diego Wildfires The county of San Diego is a unique haven to hundreds of state and federally recognized endangered, threatened, or rare plant and animal species (The Nature Conservancy, n.d.). San Diego is also a territory with a long history of environmentally catastrophic wildfires. The Cedar and Witch Creek Fires are two of the most recent and notorious wildfires in California history for their degree of damage in terms of acreage burned and overall expense (The City of San Diego, n.d.). During and after these massive wildfire events is a significant public health concern related to respiratory health from the effects of smoke and ash debris. The challenges presented in mitigating and managing these health issues extends into county budget, public education, and cohesive multi-agency prevention and recovery efforts. Moreover, participatory efforts from the residents of San Diego County is key to the success of mitigating health risks presented by wildfire smoke and ash debris (Phillips, 2009, p. 420). Background The Cedar Fire (2003) was one of the largest and deadliest wildland fires in California history burning nearly 300,000 acres in San Diego County and killing 15, including 1 firefighter. A lost hiker accidently set this fire from survival methods attempted with a flare. It resulted in evacuations of thousands of San Diego residents and destroyed approximately 2400 homes (CALFIRE, 2016). The

Latinos and their History in the United States Free Essays

Although loosely united by a common heritage as native Spanish speakers from the Americas or their descendants, the numerous Latino groups in the United States are ethnically, racially, and socio-economically heterogeneous; each Latino subgroup representing a distinct culture and geographical area of the Americas. Using the terms â€Å"Latino† and the more official â€Å"Hispanic,† which the U.S. We will write a custom essay sample on Latinos and their History in the United States or any similar topic only for you Order Now Census Bureau adopted in 1970, to describe the cultures of peoples from Mexico and the countries of Central and South America and the Caribbean is problematic in several respects. The term â€Å"Hispanic† is rejected by many authors as too reductive in its association with Spain and Spanish culture, thereby ignoring the indigenous and African heritage of many Latin American and Caribbean people. The term â€Å"Latino,† based more neutrally on an identity shared through the use of language, is perceived as more useful, if still an unsatisfactory label. â€Å"Chicano† and â€Å"Nuyorican,† more recent terms, are occasionally interchangeable with â€Å"Mexican American† and â€Å"Mainland Puerto Rican,† although the former in particular reflects a political expression of ethnic pride and the latter is now geographically limiting. The distinctions between these terms, even after being outline, remain in many situations vague.   Indeed, even the US Census fails to make accurate and definitive definitions: People who identify with the terms â€Å"Hispanic† or â€Å"Latino† are those who classify themselves in one of the specific Hispanic or Latino categories listed on the questionnaire—†Mexican,† â€Å"Puerto Rican,† or â€Å"Cuban†Ã¢â‚¬â€as well as those who indicate that they are â€Å"other Spanish, Hispanic, or Latino.† Origin can be viewed as the heritage, nationality group, lineage, or country of birth of the person or the person’s parents or ancestors before their arrival in the United States. People who identify their origin as Spanish, Hispanic, or Latino may be of any race.   (US Census, Subject Definitions, 2000) Current status Today the Latino presence has emerged, as a fact of American life – this diverse group has come to the United States and themselves become â€Å"Americans.† In fact, Latinos comprise the largest minority in the US today according to US Census studies. Furthermore, their data shows that â€Å"the estimated Hispanic population of the United States as of July 1, 2005 [was 42.7 million] making people of Hispanic origin the nation’s largest ethnic or race minority. Hispanics constituted 14% of the nation’s total population† Even today, this group continues to endure obstacles of racism in public policy and wide spread discrimination in the US.   Being grouped together has made the situation for many of what can loosely be considered Latino sub-groups both challenging and difficult.   From the anti-Cuban sentiment in Florida to the anti-Mexican wall that has been proposed by President Bush, despite being the largest minority group in the US, these types of incidents and policies ensure that they remain just that – in the minority. Future As the next U.S.-born generations of Latinos come of age, the barriers and pain of systemic racism could be attacked more openly.   Many young people will start to openly reject the assumptions and generalizations that perpetuate stereotypes and keep Latino people in the grip of racism. Historically, in the organized pursuit of civil rights and equality in the United States black Americans have usually led the way. Since at least the early 1900s they have forced the passage of all major civil rights laws and the majority of the pivotal executive orders and court decisions protecting or extending antidiscrimination efforts. Latinos as well as Native and Asian Americans have been able to make some use of these civil rights mechanisms to fight discrimination against their own groups, and this will likely continue in the future. Census data shows that in 2004, 21.9% of Latino people in the US were living in poverty and a further 32.7% lacked adequate health insurance.   Yet conversely, the same studies show that there were1.6 million businesses owned by Latino people in 2002 and that from 1997 to 2002, the rate of growth for businesses owned by Latino people was 31% compared to the national average of 10%. According to 2004 data, 2.7 million Latinos over the age of 18 had at lest a bachelor’s degree.   This means that things could well be shifting in the right direction.   Education and business savvy could well be conquering the effects of poverty and poor medical care. While these people continue to experience racism and ethnic stereotyping, there is an underlying spirit of perseverance that keeps them going and will no doubt pave the way for a brighter future. References Agosà ­n Marjorie. â€Å"Literature.† Latinas of the Americas. Ed. K. Lynn Stoner. Westport: Greenwood Press, 2000. Everett C. Ladd, â€Å"Moving to an America beyond Race,† The Public Perspective 7 (February/March 2003) Harry J. Brill, Why Organizers Fail ( Berkeley: University of California Press, 2001). John H. Bunzel, â€Å"Words that Smear, Like ‘Racism,’ Provoke Polarization,† San Francisco Chronicle, July 26, 2000 U.S. Census Bureau. Hispanic Americans By the Numbers. Retrieved November 15, 2006 from http://www.infoplease.com/spot/hhmcensus1.html US Census Bureau. Hispanic Population of the United States. Retrieved November 15, 2006 from http://www.census.gov/population/www/socdemo/hispanic.html How to cite Latinos and their History in the United States, Essay examples

Accounting and Financial Management Australian Companies

Question: Describe about the Accounting and Financial Management for Australian Companies. Answer: Part A Executive summary The report has produced a detail description about one of the most renowned Australian company Blackmores, the market leader of healthcare services in Australia and its sustainability practice in order to improve its sustainability quotient. The company has consciously applied a range of strategic as well as operational initiatives in order to improve its sustainability as well as moving towards offering superior transparency regarding the environmental impact of the company. The environmental as well as social impacts of the company have been discussed along with its history, location and products. A gap analysis has been performed to calculate the gap between the information provided by the company in its annual report with information collected the other sources as per GRI guidelines, which would be beneficial for the investors and shareholders as well as other stakeholders of the company. Introduction The company Blackmores is an Australian company and considered as one of the biggest company in healthcare sectors and market leader in Australian on their healthcare sector. The company was established more than eighty years back. The company was started it business operation in the years of 1930 by Maurice Blackmore, who was an English immigrant and his thought was ahead of his time. He initiates the company with a vision to provide the society better healthcare with natural herbs and naturopath treatment for ensuring the better health of the people of the society (Bernard, Abdelgadir, Belkhir, 2015). Throughout the years of its operation the company has achieved several awards and recognitions and become one of the most trusted brands in Australia. The company has also demonstrated significant economic growth throughout the years and listed among top 100 companies in ASX. The company has mainly vitamins products and about 250 types of vitamins products use to be produced and sold by the company. Besides this, huge range of vitamins products, the company has good range of minerals and herbal products and wide range of nutritional supplements as per the needs and demand of the customers. Besides this, the company has some exciting range of healthcare services, which are useful and popular among the people. The company is opened at Warriewwood on Sydneys Northern Beaches and the campus of the company provides a standard work place for the new generation that focus on a balanced approach to health, life work and the environment. The size of the campus is around 25,000 Square meters and more than 400 staff works each day. Main body The company provides great emphasis on the development of a sustainable business and reduces the environmental impact of the company and in this way the company tends to improve its social acceptance, as presently every public is aware of the environmental impact (Chen, Feldmann, Tang, 2015). For several reasons like excessive use of automobile and increasing number of factories enhance the pollutant in the air thus enhance the pollution level of the atmosphere. As a result of the pollution, the presence of green house gases, like carbon monoxide, methane has been increased substantially that is the main cause of global warming, which is considered as a danger to the world and the society. In this context the consumer prefers the firms, which are environmentally sustainable (Harrison, Milbers, Mihic, Anis, 2016). For these reasons the contemporary business organizations provides great emphasis on developing effective CSR strategies in order to establish them as the socially respons ible and environmental friendly business organization. The undertaken company Blackmores has been awarded by several recognized organization for its sustainable business practices. The campus of the company has several sustainable elements (Jacobson Sowa, 2015). The energy is supplied to the campus by gas fired tri-generation plant due to this the emission of carbon die oxide has been reduced substantially. The temperature sensitive windows facilitate to access maximum fresh air and natural light to the campus so decrease the need for artificial light and the power consumption has been reduced considerably (Jones, Comfort, Hillier, 2015). Beside this, the company use solar chimney that provide facility of natural ventilation. The company is trying to reduce the environmental concentration along with carbon foot print by the initiation of the company. The company save time for activates thus improve the efficiency of the workers. There are 71% of the wastages diverted from the land fill (Karuhanga, 2015). The company has developed environmental management system in order to manage the environmental impact of the company. The organic food waste from the factory of organic food products is used for producing green electricity. Besides this the company has adopted Recycling Label Plant Ark of Australia. The company has faced several threats with the novel initiatives schemes as well as procedures to improve the efficiency of the waste management company as well recycling the energy consumption of the company. The companys waste implementation scheme enhances its capacities in managing waste streams as well as to set up a novel recovery plan and process (Jacobson Sowa, 2015). Presently only 29% of the wastages sent to the land fill and the current percentage 29% and the diversion rate is 71%. The GRI report helps in the creation of sustainability report with depending on the organisations choice in accordance to the option created by the organisation. This report consists of strategic analysis, general disclosures, organisational profile, identification of the material aspects and the boundaries, stakeholders engagement, report profile, governance and ethics and integrity. The analysis provides the general view regarding the stakeholders management with providing subsequent support as per the guidelines of the report (Harrison, Milbers, Mihic, Anis, 2016). The strategy and analysis draws information with thereby creating the strategic topic summarization. The report also provides the strategic statement which presents the vision and strategy of the short term, medium term and the long term views. The key achievements that are included in this case help in providing appropriate judgement and thereby the recognition of the standards are maintained with providing the perfor mance with respect to the targets ("Interpretations on the G4 Guidelines, issued by the Global Sustainability Standards Board, are located at the end of this document, and are to be considered by all users.", 2016). The challenges for the organisation are depicted with providing the goals for the achievement of performance and thereby the strategic approach seems to be satisfying the items that pertains the organisational approach. The sustainability report of the Blackmores in the years 2015 and 2016 depicts the minimisation of the risks that are depicted in the environment of the organisation. The importance is provided to the common health and public safety which priorities the initial goal of the organisation. The sustainability for the organisation revolves around the community, employees, shareholders, governance and the investments made for the betterment of the future of the organisation ("Sustainability Reporting Guidelines", 2016). The commitment provided for the sustainability provides the view for the creation of ingredient traceability, proven efficacy, quality and the strong demand with the engagement of high staff. It provides the report of the increment of inventory on hand with thereby creating direct source with the key ingredients. Strengthening the supplier relationship helps in the creation of the retention process with the sample for the selection of the ongoing tests and the quality evalu ations. It also provides sustainable supply chain management in order to encourage the support and facilitate the environmentally and the socially responsible approaches for the supply chain management (Chen, Feldmann, Tang, 2015). The difference that is indicated in this report provides the differentiation related to the stakeholders and the shareholders of the both organisations. All the stakeholders are not shareholders but are the shareholders are represented as the shareholders. The shareholders are there in the sustainability report of Blackmores but the shareholders do not consists of any role in the GRI framework of standards (à ªÃ‚ ·Ã¢â‚¬Å¾Ãƒ ªÃ‚ ¸Ã‚ °Ãƒ ­Ã¢â€ž ¢Ã‹Å" Jong-In Choi, 2015). These are the differences that are created in the both the industry which seems to be depicted in this case and thereby the differentiation with the GAP analysis is made that seems to be successful and there by the framework is depicted by the enhancement of the sustainability report. The comparison provides the contribution for creating sustainable and tangible results which helps in the achievement of appropriate communication system. The transparency and the accountability comes from the clear communications with thereby helps in representing the versions of GRI released principles depicts the G4 version of the reporting principles (Supriyanto, 2015). The guidelines help in acting as global reporting initiatives. The benefits that are achieved by compiling GRI guidelines with the report provided by Blackmores Analysis seems to be benefitting the potential investors, shareholders and the other stakeholders of the business are as follows:- The checking of the c-suite commitment: In general a leadership can be formed by recognising the external pressure from the government with thereby helps in recognising the stock exchanges, markets, investors and the society at large to be transparent. This implicates the clear communication process and thereby the progress is created by the enhancement of the sustainability objectives. The consideration of the senior management data needs to be thoroughly checked with creating the impact of the firms commitment and thereby the commitment is fixed in the term of time and money (Soni, Giboney, Yee, 2016). The management and the commitment create a support base for the sustainability and the drive base for the improvement of the organisation. A mature materiality process must be considered The current material issue and the priority for setting the materiality matrix up to date is created with focusing on the implementation of the right methods. The principle distinction between the G3 and the G4 guidelines are differentiated with creating emphasis on the process of reporting in order to provide the guidelines for the analysis which seems to be taking place and thereby the analysis helps in the creating the focus in regard to the present reporting (Singh Diamond, 2015). For reporting issues that seems to be most relevant represents the relevant key stakeholders and at the same time they become the success for the organisation. Reporting switches from the completeness helps in maintaining the economic, environmental and the societal issues for itself and thereby it proves that the stakeholders and the society is kept at large position for the organisation (Santos Sehnem, 2016). GRI Gap Analysis The materiality focus helps in creating the user friendly environment with providing sustainability report and thereby the creation of the effort provides the sustainability report for the enhancement of the organisation. The GAP analysis helps in the creation of identity for the organisation with the usage of the GRI indicators which seems to be sufficient according to the new GRI G4 standard Disclosures (Ortiz Marin, 2014). Furthermore the detection of GAPS helps in indicating the values with creating appropriate guidelines with providing appropriate implementation plan for the analysis Conclusion The report consists of all the necessary reports that are depicted in this case study which provides the framework of the standards which are depicted for both the organisations i.e. the GRI and the Blackmores. The report consists of the workplace community with thereby creating the enhancement of the structures with presenting the structures of the business with the comparison made for the supply chain management. The environmental as well as social impacts of the company have been discussed along with its history, location and products. Also the differentiation is created for both the organization in respect to the general standards and thereby the consideration of the implementation was mentioned accordingly. Part B Major costs associated with the operations of the Global Therapeutics The major cost associated with the operations of the Global Therapeutics includes clinical trials, non clinical studies, commercial supplies, marketing cost and other activities. The selling, marketing costs and manufacturing associated with the GBT440 and other products includes time and cost in order to expand the marketing and sales capabilities (Kroetz, 2016). The clinical practice also includes cost of commercial and clinical supplies that includes enrolling patients for the clinical trial in a timely manner. The cost is necessary to develop technologies, future acquisition and maintaining, protecting and expanding the portfolio of intellectual property. Enforcing and obtaining of patents of biopharmaceutical is costly. The company has also to invest into the research and development of the products. Other cost includes salaries, equipment, rent and insurance. Estimating the cost behavior Variable Cost Amount ($) Fixed Cost Amount ($) Clinical Trial 400000 Intellectual Property 3500000 Clinical Studies 250000 Building 2500000 Commercial supplies 1,000,000 Salaries 1800000 marketing Cost 300000 Equipment 600000 Research Development 800000 Rent 100000 Insurance 300000 2750000 8800000 The cost associated with a company comprises fixed costs and variable costs. Fixed costs are the cost that does not change with the decrease or increase in the amount of products or services sold or produced. It is the costs that have to be paid by the organization (Kroetz, 2016). Variable costs are the expenses that vary with the production of goods. Therefore, it depends on the volume of production. Understanding of the cost behavior The breakeven analysis will help to estimate and examine the margin of safety of the company on the basis of associated costs and revenue collected. It will enable the company to analyze different level of price relating to different demand level (Lin, Chang, Chang, 2015). Therefore, it helps to determine the sales level that would be needed to cover fixed costs. The breakeven of point of Global Therapeutics is ($2750000+$880000=$3630000). Breakeven analysis is a useful tool to determine the production level or desired targeted sales mix. It looks at the fixed costs level in relative to the earned profit by each unit sold and produced (Liu Tyagi, 2016). The net profit margin of a company can be increased with the increase in the revenue and decrease in the cost of production. The production costs can be decreased with the help of implementing appropriate strategies, policies and techniques. Balance score card Strategic Objective Lag / Outcome Measure Lead / Driver Measure Financial The strategic objective of the company is to invest into core business as such as investment in product development, assets, operational activities and marketing activities. The Global Therapeutics has adopted appropriate strategies in order to achieve its financial objectives (Malikova, Shifflett, Farber, 2015). The financial performance can be measured with the help of estimating financial ratios in order to determine and evaluate profitability, liquidity and efficiency level. Customer The strategic objective of the company is to provide quality care to their patients with the implementation of appropriate clinical practices The Global Therapeutics has put emphasis to increase their quality of care. The increase in quality care will increase the satisfaction level of the customer. The satisfaction level of the patients can be measured by obtaining their feedbacks. Processes The strategic objective of the company is enhance the internal control system of the company. The internal control system is important in order to provide quality care to the patients. The staff members and managers have appropriately managed the internal process of the company. The flow of communication, coordination and completion of tasks in the given time shows the efficiency of the internal control system. Part c Break even analysis Protein Shakes Power-up Vitamin Juices Recharge Bars Expected Annual Sales (units) 15,000 15,000 7,000 Selling price $7.80 $9.50 $5.60 Sales $117,000.00 $142,500.00 $39,200.00 Ingredient cost $3.10 $3.60 $2.75 Packaging cost $0.35 $0.35 $0.05 Total costs $5,253.10 $5,253.60 $352.75 Staffing and facilities costs $39,000.00 $39,000.00 $39,000.00 Marketing costs $9,333.00 $9,333.00 $9,333.00 Total cost $53,586.10 $53,586.60 $48,685.75 Breakeven point Protein Shakes Revenue = Variable cost + Fixed cost Revenue = $53,586.10 Power-up Vitamin Juices Revenue = Variable cost + Fixed cost Revenue = $53,586.60 Recharge Bars Revenue = Variable cost + Fixed cost Revenue = $48,685.75 After profit tax Revenue $198,336.10 $198,336.60 $198,335.75 Ingredient cost $3.10 $3.60 $2.75 Packaging cost $0.35 $0.35 $0.05 Total costs $3.10 $3.60 $2.75 Staffing and facilities costs $39,000.00 $39,000.00 $39,000.00 Marketing costs $9,333.00 $9,333.00 $9,333.00 Total cost $48,336.10 $48,336.60 $48,335.75 Net profit $150,000.00 $150,000.00 $150,000.00 Memo To: From: Date: Subject: The analysis of breakeven point and annual profit Recharge Bars Expected Annual Sales (units) 7,000 Selling price $26.00 Sales $182,000.00 Ingredient cost $1.75 Packaging cost $0.05 Total costs $351.75 Staffing and facilities costs $22,000.00 Marketing costs $8,333.00 Total cost $30,684.75 Net profit $151,315.25 The Blackmores should adopt and implement appropriate strategies in order to increase its sale of products as well as developing the market value of the company. The annual profit and breakeven analysis of the company can be enhanced with the increase in selling price and decrease in the variable costs and fixed costs (Entwistle, 2015). The increase in the sales of the products and decrease in the cost of the products will help to increase the profitability and market value of the company. The initiative imposes significant impact on the sales, mix, variable cost, fixed cost and selling price of the products. The increase in operation efficiency, internal control systems, maximizing flow of cash increasing quality of product, determining appropriate price level, adopting marketing activities will help to increase the profit (METAXAS TSAVDARIDOU, 2016). The managers and finance department plays a significant role in the management of the costs and revenue of the company. The preparat ion of financial statements will help to determine and evaluate the revenue, expense, asset, liabilities, profit or loss of the company during a period of time. The breakeven analysis will help to estimate and examine the margin of safety of the company on the basis of associated costs and revenue collected (Miranda Lovell, 2015). The management and allocation of resource helps to achieve the goals of the organization. References Sustainability Reporting Guidelines. (2016). Retrieved 17 September 2016, from https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf Bernard, S., Abdelgadir, S., Belkhir, L. (2015). Does GRI Reporting Impact Environmental Sustainability? An Industry-Specific Analysis of CO2 Emissions Performance between Reporting and Non-Reporting Companies.JSD,8(9), 190. https://dx.doi.org/10.5539/jsd.v8n9p190 Chen, L., Feldmann, A., Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry.International Journal Of Production Economics,170, 445-456. https://dx.doi.org/10.1016/j.ijpe.2015.04.004 Entwistle, G. (2015). Reflections on Teaching Financial Statement Analysis.Accounting Education,24(6), 555-558. https://dx.doi.org/10.1080/09639284.2015.1075314 Harrison, M., Milbers, K., Mihic, T., Anis, A. (2016). Incentives in Rheumatology: the Potential Contribution of Physician Responses to Financial Incentives, Public Reporting, and Treatment Guidelines to Health Care Sustainability.Curr Rheumatol Rep,18(7). https://dx.doi.org/10.1007/s11926-016-0596-6 Jacobson, W. Sowa, J. (2015). Strategic Human Capital Management in Municipal Government: An Assessment of Implementation Practices.Public Personnel Management,44(3), 317-339. https://dx.doi.org/10.1177/0091026015591283 Jones, P., Comfort, D., Hillier, D. (2015). Managing materiality: a preliminary examination of the adoption of the new GRI G4 guidelines on materiality within the business community.Journal Of Public Affairs,16(3), 222-230. https://dx.doi.org/10.1002/pa.1586 Karuhanga, B. (2015). Evaluating implementation of strategic performance management practices in universities in Uganda.Measuring Business Excellence,19(2), 42-56. https://dx.doi.org/10.1108/mbe-06-2014-0017 Kroetz, D. (2016). Best Practices for Clinical and Translational Research and Implementation.Clinical And Translational Science. https://dx.doi.org/10.1111/cts.12411 Kroetz, D. (2016). Best Practices for Clinical and Translational Research and Implementation.Clinical And Translational Science. https://dx.doi.org/10.1111/cts.12411 Lin, H., Chang, O., Chang, C. (2015). Perceptions of GRI Reporting Guidelines.The International Journal Of Sustainability Policy And Practice,9(4), 35-54. https://dx.doi.org/10.18848/2325-1166/cgp/v09i04/55439 Liu, Y. Tyagi, R. (2016). Outsourcing to convert fixed costs into variable costs: A competitive analysis.International Journal Of Research In Marketing. https://dx.doi.org/10.1016/j.ijresmar.2016.08.002 Malikova, M., Shifflett, L., Farber, A. (2015). Implementation of strategic management tools improves wound care clinical trial outcomes.Clinical Investigation,5(7), 653-664. https://dx.doi.org/10.4155/cli.15.30 METAXAS, T. TSAVDARIDOU, M. (2016). ENVIRONMENTAL POLICY AND CSR IN PETROLEUM REFINING COMPANIES IN GREECE: CONTENT AND GLOBAL REPORTING INITIATIVE (GRI) ANALYSIS.J. Dev. Entrepreneurship, 1650013. https://dx.doi.org/10.1142/s1084946716500138 Miranda, D. Lovell, J. (2015). Highlights from the latest articles in nanomedicine: light-activated therapeutics.Nanomedicine,10(22), 3321-3323. https://dx.doi.org/10.2217/nnm.15.157 Ortiz, E. Marin, S. (2014). Global Reporting Initiative (GRI) as recognized guidelines for sustainability reporting by Spanish companies on the IBEX 35: Homogeneity in their framework and added value in the relationship with financial entities.IC,10(5). https://dx.doi.org/10.3926/ic.492 Santos, G. Sehnem, S. (2016). Analysis practices focused on sustainability in a shopping center from Santa Catarina, according to guidelines Global Reporting Initiative - GRI.Sistemas Gesto,11(2), 216. https://dx.doi.org/10.20985/1980-5160.2016.v11n2.1016 Singh, S. Diamond, S. (2015).Social media marketing for dummies. Hoboken, NJ: Wiley et Sons. Soni, S., Giboney, P., Yee, H. (2016). Development and Implementation of Expected Practices to Reduce Inappropriate Variations in Clinical Practice.JAMA,315(20), 2163. https://dx.doi.org/10.1001/jama.2016.4255 Supriyanto, A. (2015). Knowledge Management Implementation, Strategic Human Resource Practices and Organizational Performance Mediated by Strategic Planning.Business And Management Research,4(1). https://dx.doi.org/10.5430/bmr.v4n1p90 à ªÃ‚ ·Ã¢â‚¬Å¾Ãƒ ªÃ‚ ¸Ã‚ °Ãƒ ­Ã¢â€ž ¢Ã‹Å", Jong-In Choi,. (2015). The Analysis of Failure Causes on Technology Venture: A Start-up case of the Government Research Institute(GRI).Asiapacificjournalofbusinessventuringandentrepreneurship,10(4), 27-37. https://dx.doi.org/10.16972/apjbve.10.4.201508.27