Media Essays Magazines Men Women

Media Essays Magazines Men Women Magazines Men Women Literature Review Many scholars have argued the media play an increasingly central role within contemporary society, and the shaping of identities (Holmes, 2007; McRobbie, 2000). Kellner (1994, cited in Durham, 1995, p.2) argues the media provide individuals with the materials to forge their identity and sense of selfhood; including our notions of male and female and what it means to be good or bad. As a medium, magazines have not been studied in as much depth as newspapers, television and radio. However they are still an important cultural tool and a valuable medium to study, with a unique function ‘to bring high-value interpretative information to specifically defined, yet national audiences’ (Abrahamson, 1996, cited in Holmes, 2007, p.511). The analysis of images within magazines is a valid way of studying gender roles and relations according to Butler and Paisley (1980, p.49). They argue images formed from mediated precepts become part of a viewer’s conception of themselves. Vigorito and Curry (1998, p. 136) point out that popular culture is ‘increasingly visual’, and that magazine pictures ‘carry significant messages about cultural norms and values, including the norms of gender relations’. In a study of the pictorial images featured in Playboy and Cosmopolitan, Krassas et al (2001, p.752) argue that images within magazines ‘have a demonstrable effect on how we think about ourselves’, and that they ‘explicitly advise the reader about how to look and act’. The following study that is predominantly image-based analysis is therefore a legitimate and valid way of studying the sample material. Research into masculinity and male depiction within women’s magazines has been scarce according to many scholars (Holmes, 2007; Farvid and Braun, 2006; Vigorito and Curry, 1998), with most research focused on ‘the social construction of femininity’ (Vigorito and Curry, 1998, p.135). However, with an established theory that identifies gender as a social construct that defines masculinity as historically reactive to changing definitions of femininity (Kimmel, 1995, p.14), the study of the representation of men and their roles within women’s magazines has become increasingly significant. As Farvid and Braun (2006) explain: The focus on men is particularly relevant because, in a heteronormative world, male and female sexualities are constructed simultaneously. Therefore, although previous examination of femininity/female sexuality in magazines have been useful, they are only partially complete, as female (hetero)sexuality is also constructed through the magazines’ account of male (hetero)sexuality (p.298). The following study concerned with the sexual representation of men in contemporary women’s magazines is therefore pertinent to existing theory. As the majority of studies are also American and at least five years old, there is justification for a contemporary, English study on the sexual presentation of men in women’s magazines. In his observation of women’s magazines, Gauntlett (2002, p.51) notes that the changes in content coincide with societal changes in gender relations. The 1940s and 1950s saw the emphasis was centred on a domesticated ‘simpering housewife’, that saw education and careers as the masculinisation of women. The 1960s saw the sexual revolution that marked the seeds of change within society and women’s magazines. From this time the sexual longings of all women including the ‘respectable’ and the unmarried, could openly be acknowledged and discussed (Wouters 1998, p.188). In the 1970s and 1980s magazines continued to change, to account for women and their changing positions within society (Gauntlett 2002, p.52). Attwood (2004, p.15) argues since the 1990s popular media has depicted ‘new sexualities’, which break existing norms of feminine behaviour by addressing women as ‘knowing and lustful’. McNair (2002, p.88) has also noted that we increasingly live in a ‘striptease culture’ that is focused on ‘sexual confession and self-revelation’, that manifests itself within print media. On a broad level, the following study is concerned with how this emerging sexual discourse within the media and society is manifested within women’s magazines. Alongside changing societal values and morals, there are strong arguments suggesting the content of women’s magazines can be directly influenced by the interests of advertisers. In the relentless search for new markets by advertisers, erotic images of men are designed to appeal to both liberated women as well as the new male consumer (Rohlinger, 2002, p.61). In the 1990s, rumours circulated that women’s magazine Company, had found a sales formula relating to circulation figures with the number of times the word ‘sex’ appeared on the cover lines (Gough-Yates, 2003, p.139). Consumers that buy young women’s magazines also have the most desirable demographic to advertisers – young, single, employed, well educated and urban – and are the most likely to buy a magazine for it’s coverage of sex (Rohlinger, 2002, p.61). There is a general agreement that the content of women’s magazines has reached a sexual peak in today’s society. Sex ‘sets the tone, defines the pace, and shapes the whole environment’ of women’s magazines (McRobbie, 1996, p.177). There is currently a ‘lust revival, an acceleration in the emancipation of sexuality’ (Wouters, 1998, p.200). Winship (2000, p.43) argues sexual discourse, which was once a private dialogue, has been re-positioned in a public space, moving it from a private to a public discourse. Attwood (2004, p.15) supports this idea, arguing that ‘sexy images have become the currency of the day’. Not only has the sheer volume of sexual coverage increased dramatically, Scott (1985, p. 387) points out that there has also been a complete liberalisation of the treatment of sex within women’s magazines. Sexuality has replaced romance as the ideological focus – with a more pronounced emphasis on ‘strong, frank, and explicitly sexual representations’ (McRobbie, 1996, p.192). With sexuality replacing romance as the ideological focus of women’s magazines, Giddens (1992, p.1-2) argues sexuality has been released from the confines of a heterosexual, monogamous, procreative hegemony and has been replaced with ‘sexual pluralism’, a sexual identity defined and structured by individual choice. This individual choice and ‘sexual pluralism’ can be seen within the pages of women’s magazines as young women are actively encouraged to be ‘sexual actors, even predators’ in their search for sex (Gauntlett, 2002, p.206). Gauntlett (2002, p.97) supports Giddens arguments for a post-traditional society, referring to the increased levels of divorce and separation as individuals move from one relationship to another. Furthermore, Wouters (1998, p.208) argues there is now a ‘sexualisation of love and an eroticisation of sex’. With the liberalisation of women’s magazines in favour of a more sexually confident standpoint, debates surround the change in attitude and treatment towards men in favour of an objectified, sexist approach. Men, it has been argued, are no longer treated with respect ‘but could be seen as inadequate, or the butt of jokes’ (Gauntlett, 2002, p.53). As Wolf (1994) explains: Male sexuality, once cloaked in prohibitions that kept women from making comparisons, is under scrutiny, and the secrets of male virility are on display (p.24). After years of women complaining about the objectification of their bodies, the male body was ‘on display: cut up, close up and oh! so tastefully lit’ (Moore, 1988, p.45). As women’s magazines became more sexual, the availability of men’s bodies as sex objects became ‘central to this emergent discourse’ (Ticknell et al, 2003, p.54). Counter to the argument of women’s magazines as a stage for demeaning and objectifying men, is the admittance this it is something men’s magazines have been doing for decades, and since both sexes chooses to do so it probably doesn’t matter in sexism terms (Gauntlett, 2002, p.174). Women’s magazines also do not treat men as just bodies or ‘sex machines’ all the time; they are also presented as thoughtful, emotional beings (Gauntlett, 2002, p.188). Additionally, it could be argued that far from being an ‘emergent’ discourse, the male appearance has been available for the viewing pleasure of women for centuries. In the nineteenth century, a man’s physical appearance was taken as a sign of intelligence and morality, and women were invited to view men’s bodies as a sign of their superiority and harmony (Stern, 2003, p.220). Despite evidence to suggest it is not a valid criticism that women’s magazines objectify men; the viewing of men’s bodies in today’s society is done so in a mainstream context, using mechanisms historically associated purely with men and how they look at women, signalling that, for the first time, ‘erotic spectacles had crossed gender boundaries’ (Moore, 1988, p. 47). Laura Mulvey, in her essay ‘Visual Pleasure and Narrative Cinema’ (1975), first introduced the idea of the ‘male gaze’; Mulvey argued that mainstream Hollywood cinema primarily sets out to satisfy the unconscious desires of men. She argued that male characters do most of the looking within films, making them the (active) subjects, and female characters are looked at, making them the (passive) objects. Male spectators identify with the male protagonist, and female spectators, Mulvey says, are also compelled to take the viewpoint of the central male character, denying women of their own perspective. A temporary masculinisation is the only way Mulvey can offer pleasure for the women viewer. And while the male hero in the film cannot be viewed as a sexual object, ‘according to the principles of the ruling ideology’, he can be admired by men narcissistically as an ideal version of the self (1975, p.14). Perhaps the biggest problem with Mulvey’s argument is the denial of a female gaze (Gauntlett, 2002, p.39). As Moore points out, To suggest that women actually look at men’s bodies is apparently to stumble into a theoretical minefield which holds sacred the idea that in the dominant media the look is always already structured as male. (Moore, 1988, p.45). Support for Mulvey’s masculinised female viewing is found in Krassas et al’s (2001) comparative study of gender roles in Cosmopolitan and Playboy. The study concluded that both magazines reflected the male gaze, regardless of audience, because both portrayed women as sex objects and the main concept within both was the idea of women attracting and sexually satisfying men. Additionally, if gaze behaviour is characterised by the viewing of a passive object, Schauer (2005, p.57) argues men are often pictured in traditional roles with power tools, hammers, army uniforms and so on, to show a engagement in an activity as a ‘strategy to offset the passivity of being looked at’. If this is the case, Mulvey’s framework of the gaze cannot be applied to women. However, since their earliest days, movies have included and celebrated attractive men whose sexual magnetism has no doubt drawn women into cinemas (Gauntlett, 2002, p.39). Since Mulvey’s argument, various writers have argued for the inclusion of the female spectator within the framework of the gaze and Gauntlett describes Mulvey’s argument as ‘untenable’ (2002, p.39). Van Zoonen (1994, p.97) argues Mulvey’s analysis of patriarchal cinema is ‘dark and suffocating’, which has lost ground to an alternative ‘more confident and empowering’ approach to female spectatorship that allows a ‘subversive’ way of viewing the texts. Moore (1988, p.59) also makes the case for a female gaze, arguing that it does not simply replicate a ‘monolithic and masculinised stare, but instead involves a whole variety of looks and glances – an interplay of possibilities.’ Attwood (2004, p.15) argues that in today’s society, objectification is a necessary precondiction for erotic gazing in a narcissistic culture ‘where the body is widely represented as an object for display’. In this climate, there is a ‘strong encouragement for a female gaze and the creation of a space for male narcissism’ (MacKinnon, 1997, p.190). Therefore, securing the gaze of others connotes ‘desirability and self-importance for both women and men’ (Attwood, 2004, p.15). It could be argued therefore, that women’s magazines may provide a stage for the objectification of men which in a ‘narcissistic culture’ is both inevitable and desirable. The following study is concerned with whether there is evidence of a female gaze within women’s magazines that fits within Mulvey’s framework of gaze. Thus, whether men are actively viewed by women as passive objects. Furthermore, Mulvey points out that the appearance of women are often coded for strong visual and erotic impact, so that they can be said to connote ‘to-be-looked-at-ness’ (1989, p.10). This element will be analysed in the examination of the images of men within the three chosen magazines to discover if men display the same visual codes and therefore imply they are receiving a female gaze. The growing preoccupation with sex and male bodies within women’s magazines has come under much debate by theorists, with one of the most passionately critical arguing they are morally reprehensible, offering ‘a depressing portrait of the modern British woman’ (Anderrson and Mosbacher, 1997, p.18). Women were described as dishonest and crude, with ‘no moral standard at all’ (p.56). Women can be, once corrupted, both more disgusting and degraded than men. As Shakespeare said, ‘Lilies that fester smell far worse than weeds’. (Burrows in Anderrson and Mosbacher, 1997, p.57) Despite the passionate and dramatic way the report denounced the content of women’s magazines and their sexual content, the arguments put forward were branded as outdated and rigid, with the overwhelming consensus agreeing that the liberalisation and sexualisation of magazines were, although not perfect, a good and liberating thing nonetheless. Magazines borrow from feminist discourse, which imply to their readership a genuine commitment to the equality of men and women in their sexual worth (Tyler, 2004, p.96). The depictions of female sexuality are an empowered one, as there are representations of young women as sexually active and independent with the right to desire sex and receive sexual pleasure. The magazines can therefore be seen as sexually liberating and offering an image of sexual agency for women (Farvid and Braun, 2006, p.299). The main elements and issues covered by women’s magazines all figure ‘high in the feminist agenda’, and confirm that women’s magazines strive to provide an image of equality (McRobbie, 1999, p.57). Others argue however, that regardless of the emergent sexual discourse which implies women’s magazines provide a feminist message for readers; the obsession with men in the magazine’s reinforce an earlier notion that believes men are the route to happiness, and in reinforcing this attitude, they are legitimising and naturalising patriarchal domination (Farvid and Braun, 2006, p.296). The ideological underpinnings conform to rigid and traditional norms. These constructions position women as objects of male desire and underscore women’s subordinate position in contemporary society’ (Durham, 1995, p.18). Furthermore, it has been argued that women’s magazines use sex as a faà §ade to represent women as dangerous and daring through sex when in fact, the sexual acts represented are only ‘mildly transgressive’, and are actually based on traditional gender roles (Machin and Thornborrow, 2003, p.455). The theory of women’s magazines presenting traditional and stereotypical gender roles in the subtle undertones of the magazine’s, mirrors the opinion theorists felt about women’s magazine’s in the 1940s and 1950s; that they projected the image of a ‘simpering housewife’. Admittedly the appropriate roles for men and women were referred to more explicitly in those times, however it still implies that both present essentially the same message: that men are the route to happiness (Klassen et al, 1993). Goffman’s (1979) study into gender stereotypes within advertisements commented on how different poses portray messages about masculinity and femininity. He found that ‘women were often portrayed in very stereotypical ways, such as in submissive or family roles and in lower physical and social positions than men’ (Baker, 2005, p.14). A number of theorists adopted his methods for analysing magazine images, all of which supported his findings that gender is stereotyped within images; with women portrayed as submissive and passive, and men as dominant and superior (Kang, 1997; Klassen et al, 1993; Krassas et al, 2001; Vigorito and Curry, 1998). Similarly, Kim and Ward (2004, p.48-49) argue that women’s magazines skew the portrayal of males and females to their target audience so that editors, writers and advertisers can take advantage of gender myths and fears. In contrast to this traditional view of gender is McRobbie’s (1999, p.50) argument that it is wrongly assumed the ideology of the magazine’s will be absorbed in a direct way by readers. Hermes (1995, p.148) supports this argument suggesting that readers only connect with part of what a magazine is saying, and cultural studies makes the mistake of assuming that ‘texts are always significant’. Additionally Gauntlett (2002, p.207) points out that the encouragement of women to be active in their search for sex is a rejection ‘of passive femininity’, and ‘is feminist progress’. He adds that while women’s magazines may have a large proportion of content concerned with finding the right man, women are aggressively seeking out partners rather than waiting for a ‘nice husband to come along’ (p.191). He therefore rejects the idea of women being presented as passive, subservient beings which is a traditional notion of femininity. The presence of men as objects to be viewed by women is in itself also a way in which traditional gender ideologies is subverted within the magazines. This approach to men is traditionally only associated with the way men have treated women (Gauntlett, 1999, p.188). Though there are convincing arguments for both sides of the argument; that women’s magazines either present a feminist message, or a traditional ideological message, most scholars agree women’s magazines ‘do not construct a single mythic meaning of feminine identity, or present one ideological position for their readers. Instead, the discourses of women’s magazines are mixed, somewhat contradictory’ (Bignell, 1997, p.56-57). The oppositional arguments surrounding the extent to which gender is presented within women’s magazines leads McRobbie (1994, p.163) to believe there are ‘spaces for negotiation’ within women’s magazines, and that they bring ‘half a feminist message’ to women that would not otherwise receive it. In support of this, Hollows (2000, p.195) argues the feminist messages that are within women’s magazines produce spaces ‘where meanings can be contested, with results that might not be free of contradictions, but which do signify shifts in regimes of representation.’ Within the following study I wish to identify to what extent gender is portrayed as stereotypical and traditional, and how this is negotiated within the ‘emergent’ sexual discourse of the magazine’s, specifically in the objectification of men. Alongside this aim, I also wish to identify whether there is evidence of a female gaze in which men are presented in a way that implies they will receive an active sexual objectifying gaze.

History of Womens Football in England Essay

I have chosen to do my essay about the history of women’s football in England. I’ve chosen to write about this because it is a topic which I am interested in as I play for a girl’s football team inside school and out. Also I would like to find out more about women’s football and where and when it all started. In this essay you will find out about the basic history of women’s football heading all the way back from 1895 to present day. I will also write a comparison between men’s football and women’s and share my opinion about 1895-1920 On the 6th April 1895 the first ever women’s football game took place at Preston Park, Brighton. The event was organised to raise funds for local medical charities. In the match North beat South 7-1. Up to 1920 no more women’s matches took place until the first women’s international game when Dick Kerr’s English ladies took on the French Ladies. The result was a 2-0 victory to England; this game had a huge audience of 25,000 people. On Boxing Day 1920 a match took place between Preston and St Helens, Preston winning 4-0. It was the biggest crowd to date for a women’s match with 53,000 spectators. 1921 In 1921 another big match was supposed to take place between London and Paris. This match never went ahead due to the FA. The FA issued a ban against womens football. They stated ‘the game of football is quite unsuitable for females and ought not to be encouraged’. This meant any women caught playing football on the grounds of an affiliated club would be punished for breaking the law. Many women were disgusted by the decision and thought it was very unfair to do this. If I was around in this time I would also be very aggravated by the decision and I would be offended that they still allow men to play. 1969-1971 After 48 years of womens football being banned women wanted to change this. They started to become very annoyed a started campaigning. After a few campaigns 44 women got together to form The Womens Football Association (WFA). They were hoping that they would slowly gain back the right to play womens football. Two years later in 1971 the FA council lifted the ban against women which allowed women to play football once again. It had been fifty years since they had been allowed to play so they knew that the game would be no longer as popular as it was and it would take a while to get it back to the way it was. Not long after the ban was lifted women were advertising for football teams all around the country. 1991-1994 Since 1971 womens football slowly grew bigger and bigger with many small local leagues playing all around the country. In 1991 the WFA launched a national league. It started off with 24 clubs from all around the country it was pretty similar to the womens league we have today. Two years later they found that the league had been very successful so the WFA decided to host a cup competition. In 1993 the WFA held a national cup competition with 137 teams entering from across the nation. Womens football was slowly becoming bigger and gaining popularity. In 1994 the FA took on the administration of the Womens Nation League and the League Cup competition. The league then became The FA Womens Premier League (FAWPL). 1997-1998 In 1997 the FA decided that they were going to develop womens football from the grassroots to the elite level. This meant that more young girls could get involved to gain popularity. In 1998 the first 20 Centres of Excellence were established for young girls. Sponsors were gained for the league and the cup competitions; this raised the profile of the women’s game. Also in 1998 Hope Powell was appointed as the first full-time coach for the England’s Women’s international side. This was a very big thing for the nation. I think this helped the game increase its popularity because it got more people involved in the game from an early age which meant in the future decade’s womens football should be a very popular game. 1999-2002 In 1999 England entered their first Fifa World Cup. The competition was held in the USA and which saw tickets sold out for most matches and over 90,000 at the Final. There had been a competition called the Women’s World Championship. This was just like a world cup and it was held in 1991 but England didn’t participate. In 2002 researchers found that football had become the top participated sport for girls and women of England. The FA had not planned for this to happen for another 3 years, so they were well ahead of schedule. 2005-Present In 2005 the UEFA Womens Championship was held in England. The opening matches attracted around 29,000 spectators per game, with around 2.9 million people watching the games live on BBC Two. The tournament was attended by over 115,000 fans within 15 matches. England went out in the group stages, but got a lot of recognition across the nation. Since then womens football has gradually become more popular and has reached the level it is at today. I think it has done well to regain its popularity after the fifty year ban, but I don’t think it will ever get back to the popular state which it was in before the game got banned. FA’s Plan for the Future of Women’s Football The FA has many plans to increase the growth of womens football. They are introducing it to younger people across the country by holding taster days and trials for many football clubs. Also the FA is trying to expand the womens football league into two different leagues just like the men’s. Here is an extract from the article the FA released ‘The Football Association is considering introducing a two-tier Women’s Super League (WSL) in 2014. The eight teams that took part in the inaugural WSL season, which ended in August with Arsenal winning the title, have been offered new licences. Sixteen teams had initially applied for membership in 2010, with Sunderland and Nottingham Forest missing out. An FA statement said: â€Å"Plans being discussed include exploring the introduction of a second tier in 2014.†Ã¢â‚¬â„¢ I think this is a good idea because it will make the game become more popular across the co untry. Also with more leagues being introduced this means more spectators which will mean more money is being funded into the association. What I think of the Future of Women’s Football I think womens football has done very well to get back to where it is today due to the ban for fifty years. However, I don’t think that womens football will ever get to the stage like men’s because men’s football has had a lot more time to reach this popularity. Also there is a huge amount of money in the association and it would be practically impossible for women to get to that amount. I do think that womens football will grow bigger and younger girls will start to get involved. The only problem with this is it will take quite some time but they have to make up the time from the ban. Comparison When it comes to football men and women play the exact same game but one seems to be a lot more popular, the men’s. Men’s football was first found in 1314 which is nearly 700 years ago and womens football was first found in 1895 which is not even 120 years ago. Therefore there was 581 years between men and womens football. Somehow this has managed to affect the popularity in the game as it is very rare to find womens football on television when it is averaged that there is one male football match per week shown on television. If you wanted to be a professional footballer whatever sex you are you would get paid, but there is a significant amount of money difference between the genders. The average male Manchester City player would receive around  £86,280 per week plus bonuses and the average female Arsenal player would receive around  £3,000 per week that means that there is  £83280 different in the wages they receive each week. Opinion I think that womens football is different today than men’s because the FA banned it. I think if women were able to play football all the way through the 20th Century I think womens and men’s football would be similar in popularity and the wages. I also think that is very silly that the games are treated differently because they both play the same game, 90 minutes each week and the male are treated much better and receive the better pay when they both do the same job.

The Definition of Corporate Social Responsibility - Free Essay Example

Sample details Pages: 19 Words: 5589 Downloads: 5 Date added: 2017/06/26 Category Sociology Essay Type Argumentative essay Level High school Tags: Social Responsibility Essay Did you like this example? 1.0 Chapter 2 Literature Review A literature review of research was carried out to put light into the definition of Corporate Social Responsibility (CSR) as this differs from country to country and different authors have modelled different definition for CSR. This makes the study of CSR more complex. Also factors influencing the strategic issues of CSR are also reviewed. Don’t waste time! Our writers will create an original "The Definition of Corporate Social Responsibility" essay for you Create order Electronic database is used such as emerald to select appropriate   articles. This   review of literature is worked out on published research on CSR, CSR strategies and benefits. The first focal point is on the definition of CSR, then the strategies of CSR in business was reviewed and the benefits associated with the strategic management of CSR. The main aim of this review is to sum up the studies in relation to the integration of CSR in its core business to gain advantage to the target group that receive the CSR and also to the business in the long run to place the business at a competitive advantage. Findings on environment have also been taken into consideration. 1.1 2.1 Theoretical Review 1.1.1 Models, Concepts, Frameworks In the book ‘Corporate Social Responsibility by Crowther D and Aras G, 2008, Milton Friedman (1970) stated that â€Å"there is one and only one social responsibility of business- to use its resources and engage in activities designed to increase its profits so long as it stays within the rules of the game, which is to say, engages in open and free competition without deception or fraud† So we can understand that according to Friedmans 1970 theory the sole responsibility of the business is to capitalise profit. According to Friedman (1970 cited in   Galbreath 2009, p.111   ), it is the firm responsibility to meet the economic needs and that only leads to the welfare of the society and it is the role of the government, service organizations, educational institution to meet the societal welfare. Galbreath, (2009) cited that after the publication of the thesis of Friedman, (1970)  Ãƒâ€šÃ‚   there was much research on the social responsibili ties of the firm. Galbreath, (2009) states that ‘In the late 1970s, Carroll (1979) offered one of the first and perhaps still the most widely accepted conceptualisations of CSR (Matten and Crane, 2005). In Galbreath (2009), Carrolls (1979) model conceptualises the responsibilities of the firm as: the economic responsibility to generate profits; the legal responsibility to comply by local, state, federal, and relevant international laws; the ethical responsibility to meet other social expectations, not written as law (e.g. avoiding harm or social injury, respecting moral rights of individuals, doing what is right, just, fair); and the discretionary responsibility to meet additional behaviours and activities that society finds desirable (e.g. philanthropic initiatives such as contributing   money to various kinds of social or cultural enterprises). The last concept applies to the Mauritian context where NGOs are engaged in the philanthropic activities. They are funded by firms making profit and 1% of the profit after tax is given to the NGOs to look at the vulnerable groups in Mauritius , the other 1% goes to the contribution of programs offered by government, (NEF, 2008). NEF,2008 cited that the economics needs of the firm are met to comply with CSR. The firm has to contribute 2% of its profit after tax in the CSR fund. If the firms make no profit then there is no contribution to CSR. This brings to the circular Mauritian model In Mauritius, the government uses the profit for the welfare of the society. 1.1.2 Activities not meeting the criteria of CSR in Mauritius The following activities do not fall under the definition of CSR IN Mauritius, NEF (2008): Contribution for religious activities Contribution to activities discriminating on the basis of race, place of origin, political opinion, colour or creed. Contribution to Trade Unions Sponsorship for marketing purposes Contribution for political parties Shareholders and Senior Staff benefits (schemes benefiting staff and/ or their family members and shareholders holding more than 5% of shareholding) Staff welfare cost (including e.g. current and future staff training costs), Activities which are against public safety and national interest. In Galbreath (2009), Friedmans (1970) social responsibilities, stakeholder theory and corporate social responsibility, Carroll (1979) are normative: they give a description of what the dos and donts of the firm in terms of their societal responsibilities (Rodriguez et al., 2002) Katamba D and Gisch-Boie (2008) made a study with regards to CSR in Uganda a developing country. They stated that CSR is a new concept in Uganda and the study was carried out to know the perceptions of CSR, approaches and needs of companies in the matter of CSR.   The CSR defined by company managers in Uganda as stated by Katamba D and Gisch-Boie (2008)   are â€Å"when companies consider the interests of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, communities and other stkaholders as well as the environment.† â€Å"how companies manage their business processes to produce on overall positive impact on society.† â€Å"considering all stakeholders while making business decisions that manage stakeholders relationships â€Å"giving back to society and cementing the bond of the company to society through demonstrating the caring heart of the company† Katamba D and Gisch-Boie (2008) made the observations that large companies in Uganda do not have a CSR strategy and they cannot satisfy all the requests of communities and NGOs. The Government of Mauritius has catered for the approved programmes relating to socio economic development, Health, leisure and sport, environment, education and training and catastrophe, (NEF, 2008). The NEF has an important role to play to drive firms to CSR strategies. The Government of Mauritius stated in NEF (2008)   has set up a guiding principle with the general purpose of   directing registered companies to give 2% of their book profit to programmes contributing to the social and environmental development of the country. NEF (2008) stated the objectives of the fund   to: Support firms to administer their own agenda, resulting in the triple reporting aspect, that is, the economic, social and environmental development. Ease the involvement of the companies to sustain existing Approved National Programmes applied by Companies, national agencies or NGOs support a serviceable society to NGOs working with the approved national development program 1.2 Empirical Review 1.2.1 Applied Studies and Findings Research gaps In Sidsel Grimstad (2011) pp. 73-74, Shrivastava and Hart (1994) suggested green politics will be among the powerful forces of economic, social, and political change,   businesses and managerial theory have to change them drastically to hold environmental distress. In the same paper In Sidsel Grimstad (2011) pp. 73-74, stated that after more than ten years, Kallio and Nordberg (2006)   there are still questions that have not been answered regarding firms and their link with the natural environment. These questions are : â€Å" what is the organisations relationship with the natural environment? Why does integration of concerns for the natural environment happen within organisations? Where does it happen? Who does it happen to? How does it happen? What are the consequences of an integration of the organisation and the natural environment? â€Å" (Sidsel Grimstad 2011 stated by Kallio and Nordberg   (2006 )) They also found that while con siderable empirical research had been done, there were few development of theory conbining organizational and management theories with natural environment. Sidsel Grimstad (2011) stated that few research has been carried out to assess how prolonged actions affects firms or clusters competitiveness and the way natural environment is bonded to the involved firms of organisations (businesses, government, non-profit, or others)   day to day activities (Gladwin et al., 1995; Kallio and Nordberg, 2006). Little has been done to judge against framework, local formal and informal institutions while looking at business-driven environmental action (GjÃÆ' ¸lberg, 2009; Halme et al., 2009; Hart, 1995 cited in Sidsel Grimstad (2011) ) Sidsel Grimstad (2011) found from the above literature review comes up many knowledge gap. He states that more study   examining how firms operates and implements environmental action, the insight of environmental action, the reason they ar e doing it, what they see as main factors for the environment and business to mutually develop and benefit each other, the way they carry out environmental action, the way they organize and the short and long term consequences for the environment and society.   Sidsel Grimstad (2011),More concept is required the forming of   the relationships between the natural environment business organizations and competitive advantage. Sidsel Grimstad (2011) cited that â€Å" More comparative research is required analysing how businesses deal with environmental issues within different contexts and different national institutional frameworks.† Sidsel Grimstad (2011)   cited that â€Å"When faced with serious environmental issues, it would be expected that the way/mode and means a business, a business cluster or society will respond to the environmental challenge will differ according to the countrys formal and informal institutions.† Sidsel Gri mstad (2011) stated that these matters would be more outstanding in areas where the natural environment and landscape encompasses basis for tourism as an additional strategy for earning income for businesses based on agriculture. Sidsel Grimstad (2011) also found that â€Å".. it would be expected that agriculture based tourism businesses would have a vested interest in going beyond compliance with the environmental regulatory systems. In addition such clusters would also perceive the natural landscape as a prerequisite for value-adding for their tourism businesses in the future and are therefore worth taking care of.† Sidsel Grimstad (2011) found that the two countries chosen, Norway and Australia have clearly different situations and organizational frameworks when dealing with environmental management in rural areas. He chose two business-driven green initiatives have been identified and there are still on-going research. Sidsel Grimstad (2011)   cited that re â€Å"They are self-defined or self-organised clusters, in as such they do not follow administrative or geographical borders, but rather are based on a common business focus agriculture-based tourism in a geographical area where the borders have been defined by the business community itself through formal organisations such as local chambers of commerce.† He also stated that they hold the definition of clusters given by Porter (1998), that describes these geographic clusters of interrelated firms and institutions in a specific field. Sidsel Grimstad (2011) also stated that the clusters include both suppliers of provider of inputs, services, and education( universities, training), and later stage of businesses centered on customers that both compete and work together. In Australia the associating organisation is a Chamber of Commerce in a wine tourism region, and in Norway is a farming of apple and tourism region, a shareholding firm has been set up with the o bjective of promoting continuing improvement in the area, (Sidsel Grimstad 2011). In Norway, the area in agriculture has received much subsidy to cater for both self-sufficiency in essential foods and secondly in sustaining the rural population. the subsidies in agriculture have been drastically reduced in the last decade, but they have been turned towards subsidies for farm-based ecological protection and preservation. These have led to new ventures in tourism sector for a new value-adding strategy. The above extract is from (Sidsel Grimstad 2011). Sidsel Grimstad 2011 also found in his study that traditional farming has been drifted towards   a mix of farming and agri-tourism, preceded by the principles of geo-tourism. In Sidsel Grimstad ( 2011) the definition of   Geo-tourism is given by â€Å" tourism that sustains or enhances the geographical character of a place its environment, culture, aesthetics, heritage, and the well-being of its residents (Nat ional Geographic Society, 2009).† Sidsel Grimstad ( 2011) stated that small agricultutal sector tourism clusters have been founded by the concepts of   geo-tourism that they call landscape parks that are natural and cultural regions described by the natural landscape and by the identification of local population.   The development of home agro and tourism have to undertaken in an sensitive way Taking care of the environment that must be attractive to both local people and the tourist (Sidsel Grimstad, 2011). From the above extract this leads to the creating of strategies to look after the issues of sustaining and preserving environment. Mauritius being a tourism industry can give importance to the environmental programs for maintaining and preserving it keeping in mind the problems that are the world is facing towards natural ecological change. 1.3 2.3 Case Studies Added on17/04/11 Volker Turk (2003) has worked in a paper e-business and CSR- the business case for the new economy. The paper looked at the major significance   for corporations working in the ICT and e-business sector concerning environmental and social issues. Volker TÃÆ' ¼rk (2003) developed an essential finding from the research that is e-business is not entirely virtual but it is related to the use of natural resources. Volker TÃÆ' ¼rk (2003), identified key factors influencing the ecological consequences of environmental ICTs and e-application. He identified them as â€Å"Monitoring the environmental impacts of ICT and e-business, greening the hardware, shifting to e-services, enabling transport efficiencies, raising awareness and changing habits, recognize and extent the (digital) responsibility, acknowledge the technologies limitations and risks, Improve sustainability and accountability along supply-chains. social responsibilities are differen t from social issues but closely linked (Galbreath 2009). The society have expectations on the firm and these are social responsibilities. These responsibilities are related to factors. These are social issues. These factors can have an effect on the ability of the firm to meet objectives , and can also affect the social responsibilities. This view has been supported in the work of Galbreath (2009). ELABORATE HERE Galbreath (2009) states that ‘In this sense, these definitions help to describe what the â€Å"firm side† of the social contract (Donaldson and Dunfee, 1994, 1999) between business and society consists of. On one hand, the â€Å"formal† social contract defines a firms explicit responsibilities, including generating returns for shareholders, obeying laws and regulations, creating jobs, paying taxes, and honouring private contracts. On the other hand, the â€Å"semiformal† social contract reflects societys implicit expectations. He re, societys unspoken expectations of firms include responsibilities such as adherence to global labour and environmental standards (e.g. SA 8000, AA 1000, ISO 14031) that are not required by law, triple bottom-line reporting, following industry norms and codes of conduct, fulfilling brand promises and contributing philanthropically to the community. Scholars have looked at the social issues concept, mainly through the life-cycle approach (cited in Galbreath (2009), Lamertz et al., 2003). Although several definitions exist, a widely accepted definition in the life-cycle tradition describes social issues as: ‘Social problems that may exist objectively but become â€Å"issues† requiring managerial attention when they are defined as being problematic to society or an institution within society by a group of actors or stakeholders capable of influencing either governmental action or company policy (Mahon and Waddock, 1992, p. 20; emphasis added). Galbreath (2009) e xpressed this view. The definition implies that social problems exist at the societal level (but not necessarily at the organizational level)   and these problems are   elevated to the â€Å"status† of a social issue by the actions of various actors, including stakeholders. However, such a definition does not address how these social problems and issues might be an opportunity for the firm and thus, is problematic with respect to the concept of strategy. Galbreath (2001) cited that ‘some firms signal that CSR is a fundamental purpose mission of their existence. As part of its mission, The Body Shop makes cosmetics that do not hurt animals. Here, The Body Shop has addressed a social issue animal cruelty through the very core of their business: developing the highest quality, innovative, effective and safe cosmetic products. A bank with a heart The Mauritian bank, Mauritius Commercial Bank (MCB) is involved in ‘Corporate Social Responsibility to serve the communities by not only by financing of projects but also to build and sustain schemes for social, environmental and economic welfare of the community. The MCB Group contributes 2% of its bok profits annually to the MCP Forward Foundation . This extract is from MCB Ltd,2010. Another example of Corporate Social Responsibility in a   Mauritian company is the IBL Children (Schumpeter, 1934; Nelson and Winter, 1982; Jacobson, 1992) economic growth can be attained through innovation.   (Schumpeter, 1934; Jacobson, 1992; Hill and Deeds, 1996; Chan Kim and Mauborgne, 2004)   presented the views below. Innovation can be an opportunity to meet social needs and deal with social issues instead of considering them as a threat. The knowledge acquired from the target markets, target customer needs and the unmet social needs and/or social issues directly from the market, can be used to explore the opportunity to reach new markets and gain competitive advantage. This can be done by introducing new customer offerings, developing new processes or creating new market segments. Gabreath , 2009 cited that Corporate managers admit that CSR is a vital reflection for motivating achievement. But they acknowledge to be under pressure to anticipate about the uncertainty of unmet social needs or social matters that will affect their business or how to devel op strategies to cater for these problems (Galbreath, 2009) . Galbreath, 2009 said in his findings that much has been on paper to recommend that CSR is important for competitive success, but efforts have been prevalent on conceptual and theoretical advancements and empirical tests between CSR and firm accomplishment. Galbreath, 2009 came to the conclusion that this causes a breach regarding CSR and strategy. Galbreath, 2009 cited ‘If an assumption is made that CSR is important to competitiveness, and if strategy serves as a foundation for a business firms creation, while establishing its position in the market, its competitiveness and its on-going existence, then placing CSR within the context of strategy seems vital. Galbreath, 2009 first implication was that CSR should not be regarded only in terms of   the duties organizations have toward society or to whom they are accountable. Galbreath, 2009 cited that ‘Normatively postulating, for example, that firms have an economic responsibility to generate profits or a legal responsibility to obey appropriate laws or that firms have a responsibility to meet the needs of various stakeholder groups (and who those groups are) does not describe how they can do so in a strategic manner. Galbreath, 2009 suggested that to know CSR strategically, unmet social desires and social matters   and also the firms responsibilities toward society, these have to be considered individually. This is essential to tackle CSR more accurately within the underlying elements of strategy (Galbreath,2009). Galbreath, 2009 implies and questions ‘to what degree does CSR have to be built into strategy before it can be considered â€Å"strategic†? ‘ During its existence, the firm has to frequently face with   different opportunities and threats and decisions are made to deal with them (Galbreath, 2009). According to Galbreath, 2009 there are six-dimensions of strategy firm mission; strategic issues; markets; customer needs; resources; and competitive advantage. Galbreath, 2009 says that at any stage one facet of strategy of the six-dimensions might be more vital than others. In Galbreath, 2009 for some scholars ‘strategic CSR deals with contributing slack resources (profit spending) to the needs of society and community that are related to objectives and strategy of the organisation such as philanthropy, sponsorships and cause-related marketing (Mullen, 1997; Lantos, 2002; Porter and Kramer, 2002). Galbreath, 2009 observed that strategically, this is a limited view and is mainly related to the discretionary (philanthropic) component of Carrolls (1979) theory of CSR. Galbreath, 2009 demonstrated in his paper that CSR is not an organizational occurrence strategically limited to a restricted aspect within the organization. He states that while taking corporate responsibilities, unmet social desires and social matters into account, synergies develop that are essential for several dimensions of strategy.   In Galbreath, 2009 he st ated an example;    ‘while the economic responsibility to produce profits constitutes part of the firms formal social contract, by exploring unmet social needs and social issues through strategy dimensions such as markets served, customer needs and resources required to compete, a firm not only can address social opportunities that generate profits (thereby meeting its economic responsibility to shareholders), but can offer societal benefits as well (Burke and Logsdon, 1996; Husted and Salazar, 2006). Galbreath (2009) found from his study that CSR cannot only be philanthropic or an obligation towards ethics, that is code of conduct; CSR can be carried out within six elements of corporate strategy,   adding up to good organisation practice,   profitable to the economy and to the wellbeing of society (Galbreath 2009). Galbreath 2009,   concluded that firms contribute economically to the society and profits making is a social responsibility (C arroll, 1979; Henderson, 2005). But in the present ambience, social matters are cropping up on firms to the extent that CSR seems to be the new battlefield for competitive achievement (Porter and Kramer, 2006 cited in Galbreath 2009). According to the guidelines, NEF, 2008 it can be extracted that the Government of Mauritius is mainly dealing with vulnerable groups as philanthropic activities to eradicate poverty rather than using CSR as an competive edge for the business. But for business perspectives in Mauritius, firms can deal with the CSR activities dealt as per the government program but at the same time build a strong long term competitive advantage by building good reputation for the company and at the same time deal with societal issues. Galbreath, 2009 concluded that if the statement is true then firms do not have to meet the interest of shareholders but also of society at large. Galbreath (2009) sated that â€Å" strategy takes on significant meaning not only with respect to fulfilling social responsibilities and the development of firms, but also with respect to the development and sustainability of society/nations (Raimond, 1996; Rodriguez et al., 2002).† Galbreath, (2009) made an interesting conclusion: companies who have a broader understanding of their social responsibilities and who starts to   investigate further on how they can build CSR into strategy at a more competitive edge in the future benefiting the shareholders and also the society at large. Galbrath (2009), to deal with CSR more strategically, the paper made an argument that organizations should consider six strategy dimensions: â€Å"firm mission†, â€Å" strategic issues†, â€Å"markets†, † customer needs†, â€Å" resources† and â€Å" competitive advantage.† Galbreath (2009) stated that strategy is about recognising matters that have an influence on a organisations capacity to attain its mission, so goods/services can be given to achieve markets needs providing through valuable resource construction to build and maintain competitive advantage. When CSR is thought about in these aspects it provides a way to methodically delve into means where social responsibilities can be constructed into strategy (Galbreath, 2009). If CSR is not done this way, companies  Ãƒâ€šÃ‚   take the risk of defining CSR as â€Å"codes of ethics†, triple bottom line reports and public relations campaigns, (Galbreath 2009).Galbreath(2009) cited that â€Å"Such approaches are too limited, too defensive and are too disconnected from strategy. Nur Diana Hidayati, (2011) , showed in the case study that there is elevated dedication from the four companies she studied to catty out CSR programs and company moral values. The companies attempt to deal with the triple bottom line issues,(Nur Diana Hidayati,2011).   Nur Diana Hidayati, (2011, p104), found in the case study that Ã¢â‚¬Ë œ two consumer goods companies (Unilever Indonesia and Sari Husada) and one manufacturing company (Astra International) conduct CSR programs that are both related and unrelated to their core businesses while a mining company (Aneka Tambang) tends to conduct CSR programs that are unrelated to its core business. The other finding from the case study is that both programs related to CSR and not related to CSR are   ways for the companies to go for ‘sustainable development, Nur Diana Hidayati, (2011, p104), This leads to carry out a study in the Mauritian context of the competitive advantage placed while incorporating Corporate Social Responsibility as a strategic management in the business. Anonymous, nd from the Emerald Group Publishing stated that it is difficult to manage Corportae Social Responsibility issue if the firm you are running a firm of huge size. Senior management are more conscious that the firm is presumed to put forward some kind of advantages to the wider world, (Anonymous, nd). ‘newspaper articles, academic papers, the activities of their peers and the public all tell them so. ‘ Many executives of firms are anxious that their firm is not looked as making contributions morally to the society and   to the environment as their day to day activities then they can lose their reputation and customers, (anonymous, 2008). Lance Moir ‘the basic idea of corporate social responsibility is that business and society are interwoven rather than distinct entities. Business depends on society to run and it is using natural resources may be at the detriment of the environment. Though it is contributing to the economic development of the country or society, it has other duties to fulfil to contribute part of what it has gained during the business process   by providing Corporate Social Responsibility. Holmes (1976), in a study of executive attitudes to social responsibility, finds that the stron gest response was that in addition to making a profit, business should help to solve social problems whether or not business helps to create those problems even if there is probably no short-run or long-run profit potential. This applies to the Mauritian context where the contribution is enforced by 2% contribution after profit although it is given as tax. But how far the business person is agreeable to this is to be studied through the research questionnaire. Proponents of CSR claim that it is in the enlightened self-interest of business to undertake various forms of CSR. The forms of business benefit that might accrue would include enhanced reputation and greater employee loyalty and retention. We can identify this approach in some of the current approaches by business. So, the introductory section of the recent report by the World Business Council for Sustainable Development on Corporate Social Responsibility (WBCSD, 1999) used phrases such as business benefits, could destr oy shareholder value, control risks, identify market opportunities, improving reputation and maintaining public support. CSR Europes approach is that business benefits from being more socially responsible and that this can help to build sales, the workforce and trust in the company as a whole. The objective is to build sustainable growth for business in a responsible manner. Frederick (1994) identifies the development in the understanding of CSR up to 1970 as an examination of corporations obligation to work for social betterment and refers to this as CSR1. However, around 1970 he notes a move to corporate social responsiveness, which he calls CSR2. Frederick (1994), identifies corporate social responsiveness as the capacity of a corporation to respond to social pressures. (Moir L. 2001) In effect the move from CSR1 to CSR2 reflects a move from a philosophical approach to one that focuses on managerial action.    Lately, Frederick (1986) has developed this anal ysis to include a more ethical base to managerial decision taking in the form of corporate social rectitude and terms this CSR3. In this development, Frederick claims that the study of business and society needs an ethical anchor to permit a systematic critique of businesss impact upon human consciousness, human community and human continuity. Frederick (1986), asserts that whilst CSR1 was normative, it was hesitant and that CSR2 led to non-normative enquiry. Thus the requirement for a moral basis provides a normative foundation for managers to take decisions in the area of CSR. As part of a normative manifesto, he proposes that the The World Business Council for Sustainable Development (1999) defines CSR as: â€Å"the ethical behavior of a company towards society . . . management acting responsibly in its relationships with other stakeholders who have a legitimate interest in the business, and CSR is the continuing commitment by business to behave ethically and contrib ute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large.† Examples cited in Moir L, 2002 are from individual companies in the area of CSR reinforcing stakeholder analysis: Johnson Johnson: â€Å"the companys responsibilities to be fair and honest, trustworthy and respectful, in dealing with all our constituents (Johnson Johnson, 2000). Volkswagen (2000): â€Å"adopt a position which builds both shareholder value and workholder value in order to deliver sustainable growth for the future. Shell: â€Å"We all need to assess the impact our business makes on society and ensure that we balance the economic, environmental and social aspects of everything we do† (Moody-Stuart, 1999). Apart from the triple bottom line, I think business should feel responsible and contribute to the social growth and go beyond the expectation of society   and i ntegrate CSR in the way business is carried out in the day to day activity. Thus a current analysis of CSR would involve meeting the needs of all stakeholders and not just shareholders against some form of ethical basis. This basis is described by Business Impact (2000, p. 1.02) in the following key principles: to treat employees fairly and equitably; to operate ethically and with integrity; to respect basic human rights; to sustain the environment for future generations; to be a caring neighbour in their communities. Gray et al. (1996) describe society as a series of social contracts between members of society and society itself. (Moir L., 2001) In the context of CSR, an alternative possibility is not that business might act in a responsible manner because it is in its commercial interest, but because it is part of how society implicitly expects business to operate. Donaldson and Dunfee (1999) develop integrated social contracts theory as a way for managers to take decisions in an ethical context. They differentiate between macrosocial contracts and microsocial contracts. Thus a macrosocial contract in the context of communities, for example, would be an expectation that business provide some support to its local community and the specific form of involvement would be the microsocial contract. Legitimacy theory Suchman (1995) defines legitimacy as a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs and definitions. Bringing together prior literature on legitimacy management including the strategic tradition of resource dependence theory (Pfeffer and Salancik, 1978) and the institutional traditions (DiMaggio and Powell,   1983) he identifies three types of organisational legitimacy: pragmatic; moral; cognitive. He also identifies three key challenges of legitimacy management: gaining; maintaining; and repairing legitimacy. The research opportunities that crop up from the literature review is whether the business persons are applying the strategic CSR management to their firms or they are just considering CSR not as part of the business. The awareness of the long term benefit to place the business at a competitive advantage is to be questioned by the literature review. I have found from the research that Mauritius is the sole country where there is the compulsory contribution of the 2% tax after profit for the development of CSR and the study of whether firms agree with this government decision or they are just abiding by the law. 1.4 CSR and the tourism Sector Beeton, (2006): cited in N Ragodoo, (2010),   affirmed that there are not always improvement in the life of community where the is tourist industry development although there are many tourist visiting developing countries and new markets. N Ragodoo, (2010) stated that the tourist industry can be beneficial and disadvantageous as well. The advantages are jobs creations, earning foreign exchange and contributing economically. The disadvantages stated by N Ragodoo, (2010) are that local communities are far from benefiting from the tourist industry and also it can cause harm to the environment by using the scarce local natural resources such as water and land, pollution and reduction of biodiversity, economy not contributed locally, poorly paid jobs and no job security N Ragodoo, (2010). Dubois and Ceron (2006) cited in N Ragodoo, (2010) propose that tourism industries must put into practice strategies for environment that will help prolonged development. 1.5 Benefits of Corporate Social Responsibility Nur Diana Hidayati, (2011), stated that Corporate Social Responsibility, is one of the action done by the business world.   Lesmana,(2007) cited in In Nur Diana Hidayatu, (2011),   said that this course of action is taken to encourage companies   to run out the day to day activities ethically, to cut off the negative effects on communities and the environment to gain sustainable economic benefits. Nur Diana Hidayati, (2011), found that the present trend shows that most business entities are unwilling to relate to CSR programs due to the inherent cost. In the short term the benefits of CSR cannot be seen, but in the long run the programs will contribute financially directly and indirectly. Nur Diana Hidayati, (2011), consequently said that company should carry out CSR programs   constantly to make them as an investment and an element of companys business strategy where all parts of the business entity are agreeable to put into practice tailored CSR pro grams. Nur Diana Hidayati, (2011), affirmed that fianancially, the expenses concerning CSR activities are clearly accounted in to implement the programs incessantly as   anticipated by the stakeholders. Elkington,1997 : cited in Siltaoja, 2006 that the triple bottom line is a ‘key to sustainable development Opportunity, innovation and competitive excellence leads to competititve advantage (Porter and Kammer, 2006) Lesmana, 2007: cited in Nur Diana Hidayati, 2011, declared that a continuous CSR activity will help set up a flourishing and autonomous society According to the World Business Council on Sustainable Development (2001), a sustainable development accomplishes the present needs without forfeiting the capacity of the next generations in accomplishing their needs (Porter and Kamer, 2006). The International Institute for sustainable Development and Deloitte and Touche dentified sustainable development of companies as accepting strategies and programs to acc omplish the current companys needs and the needs of stakeholders at the same time guarding, sustaining and enhancing the human and natural resources required in the future(Labuschagne and Brent, 2005; cited in Malovics et al., 2007). 1.6 Reputation The social responsibility of a business entity is known as a characteristic, a request and an action that induces its reputation ((Zyglidopoulos, 2001; Fombrun and Shanley, 1990; Carroll, 1979; all cited in Siltaoja, 2006). Reputation is most of the time defined as the most essential aspect for competitive advantage a firm can have(Deephouse,2000 and Fombrun,1996, 1998; all cited in Siltaoja, 2006) Brown and Logsdon (1999; cited in Siltaoja, 2006), define reputation in a lasting amalgamation of the societys view of the organization, the positive way the firm carries out its obligations and accomplishes stakeholderss requirements and the way the firms   outcome is successful relating to its societal-political and how effective the organizations performance is according to its societal-political surroundings. Lewis (2003): cited in Nur Diana Hidayati, 2011 described six criteria for company reputation: â€Å" product/service quality; financial performance; dealing wi th employees; environmental responsibility; social responsibility; and leadership.

The Modernity Of Dracula By Bram Stoker - 1774 Words

Tyler Hunt Mr. Bowden - 6 English 4 GT/AP 29 January 2016 The Modernity of Dracula Introduction On May 26, 1897 Bram Stoker published his first popular novel, Dracula. It was written in a time when a significant shift from religious to scientific views was taking place. The book is set in the same time and came to generally reflect the views that many people had about science and religion. As a child, Stoker’s mother would tell him old tales and legends that were very popular in the early Victorian Ages (Geherin). There were many different stories about the dead rising from the grave and terrible beasts that tormented and killed people. These gothic tales can clearly be seen in his work especially the popular vampire tale. Vampires are corpses that rise from the dead and possess supernatural powers such as being able to turn into a bat along with living forever and being as strong as many men. They are souls that are â€Å"disturbed† and the only way of bringing one to peace is to kill it with religious symbols, wood stakes, or silver. While being a vampire ma y sound cool, they actually tend to be quite evil beings. The whole point of their existence is to attack and bite other people in order to control them and make them do as they please. In the story after Harker escapes from Count Dracula s castle The Count starts to hunt down his fiancees friend Lucy. After biting Lucy, Harker and his friends are in complete disarray about what is wrong with her. Dr. Seward whoShow MoreRelatedReview Of Dracula By Bram Stoker1568 Words   |  7 PagesItself Dracula is a gothic horror novel written by Bram Stoker in the year 1897. The novel is set primarily in England and Transylvania in the late 1890s. The novel follows the story of Dracula, an extremely powerful vampire, and his conflict with a small group of men and women led by Dr. Seward and Van Helsing. Dr. Seward and Van Helsing emerge as leaders of the group early on in the novel, allowing readers to observe the similarities and differences between the two doctors. In Dracula, Bram StokerRead MoreAbraham Stoker and Theater1231 Words   |  5 PagesAbraham (Bram) Stoker began his life bedridden, weak, and helpless. Stoker, third of seven children, was born in Clontarf, a suburb of Dublin, on November 8, 1847 (Whitelaw 9). His parents were Abraham Stoker, from Dublin, and Charlotte Mathilda Blake Thornley, who was raised in County Sligo (â€Å"Bram Stoker†). He spent most of his early childhood laying in bed, watching his brothers and sisters play outside through a dusty old window. â€Å"As a child, he wondered if he would get sicker--if he would endRead MoreWeaknesses Of Dracula1674 Words   |  7 Pageswho sparkles? Dracula was written in 1897 and is the first piece of literature that includes vampires and sets up the characteristics of future vampires. Dozen of works of literature has been created based off of the creature in Dracula for example the novel Twilight and as time goes on literature has tweaked some of the vampire’s traits, powers and weaknesses. Dracula is a gothic novel with gothic elements such as a decaying setting and supernatural beings or monsters. Bram Stoker is an author fromRead MoreEssay on Female Characters in Bram Stokers Dracula1249 Words   |  5 PagesFemale Characters in Bram Stokers Dracula Having studied Bram Stokers Dracula as part of my GCSE English Course, I am going to consider the representation of women in the novel. The three main characters I will study are Mina, Lucy, and the three female vampires (belonging to Dracula). I am going to consider the similarities and differences of each character, and how well they compare to traditional Victorian women. I will support my answers with quotes and evidence. During the earlyRead MoreDracula: The Contemporary Dissolution of His Purpose Essay1441 Words   |  6 PagesIn Bram Stoker’s Dracula, Dracula is representative of the superhuman ideal that man is striving to achieve. Dracula is a strong willed, powerful, brilliant masculine figure, and through these characteristics he appeals to the contemporary reader. The 1992 production of Bram Stoker’s Dracula, directed by Francis Ford Coppola, highlights the contemporary appeasement in satanic creatures, through the justification of Dracula and the corruption that follows, reducing if not entirely diminishing theRead MoreThe Anxieties Of Modernity In Frankenstein And Dracula981 Words   |  4 Pagesselect gothic literature, anxieties of the times in which they were written tend to surface through important themes, characters and settings. Frankenstein written by Mary Shelley in 1818 and Dracula written by Bram Stoker in 1897 both share this characteristic by working through the anxieties of modernity, here meaning â€Å"the condition of being modern† , specifically between new world science and technology versus old world spirituality and faith. This manifests predominantly as the old traditionalRead MoreBram Stoker s Dracula - Dracula1964 Words   |  8 PagesHargrave 7/25/2016 Eng 2305 Dracula Interpretive Essay In Bram Stoker’s Dracula, we are introduced to the monster that is Dracula. Throughout his Stoker touches on several themes of Dracula’s monstrosity. This paper will explore Bram Stoker’s Dracula under the theory of, â€Å"The Monster Dwells at the Gates of Difference† The rejection of modernity, sexual expression, and the xenophobic threat from Old World Europe are all gates of difference that Stoker touches on. Dracula dwells at the gates of differenceRead MoreDracula964 Words   |  4 Pagesmain characters in the novel, Dracula by Bram Stoker. Lucy is a beautiful young lady whose innocence and virtuous being draws three suitors to her. Although, this portrayed innocence is not the only thing that is drawing these men towards her. Lucy has a sexual appeal to her personality, much different than her best friend Mina Murray and the typical Victorian woman. This sense of sexual desire will eventually lead her right into the dangerous and evil arms of Count Dracula. The Count only has the abilityRead MoreEssay about Dracula vs Van Helsing958 Words   |  4 PagesDracula reflects both Bram Stoker’s context and his interest in controversial ideas. Use ‘Dracula’ and ‘Van Helsing’ to demonstrate what concepts and concerns have endured and how they have been represented in both texts. JUSTIN LIANG Dracula ( novel) written by Bram stoker is a text which reflects its English Victorian era context, where gender roles were repressed and science and religion had a conflicting relationship. Van Helsing (Stephen Summers) is a contemporary reproduction which demonstratesRead Moredracula1785 Words   |  8 Pagesï » ¿Eun-Ah Lee Professor L. Tromly ENGL 1200 A01 5 April 2013 The Effect of Supernatural Aspects on the Victorian Society Bram Stoker s Dracula, presents an interesting perspective on death and illness in the Victorian period. This can be viewed as a creativity on Stoker s part, or as a form of religious or social commentary on his changing era. There are several flaws presented throughout the novel as the plot unfolds, which are: characters in the novel dismiss the old traditional belief of

The Progresive Reform Movement Essay examples - 945 Words

The Progressive Reform Movement played an instrumental role in uplifting American society to new heights. The movement was fairly successful in curing the ills brought on by the massive industrial growth of the late 19th century. Rich executives who had created monopolies and trusts were deemed to have become too powerful, and political imbalances were ruled to be unacceptable. Progressive reform was a cornerstone of the early 1900s and was the issue that defined several presidencies. The Progressive Movement was a result of a century of economic and social neglect. It strived to correct the economic, social, political, and moral justices that had plagued the 19th century and to instill fairness and equal rights for all. Two key goals†¦show more content†¦This modification of the Constitution gave women the right to vote, and effectively created a whole new slant on politics. Corrupt governments began to falter because of the new voting bloc and political party hierarchies began to crumble. The Progressive Movement not only revolution the political landscape of America, but also molded a brand new economic infrastructure. Prior to the movement, the US government enacted a policy of laissez-faire towards the economy. From the early 1800s till the panics of 1893 and 1907 the economy boomed. Politicians were skeptical of pushing reform because they feared that public opinion favored less regulation. However, by the turn of the century this began to change. Due to the Panics of 1893 and 1907 Americans began to demand change. The rise of a more liberal middle class began to change the political outlook of the early 1900s. These people favored fairness in the workplace and more regulation. Two key actions taken by the government to support these goals included the creation of the Federal Reserve and the Federal Trade Commission. The Federal Reserve Board became the central banking system of America. First, it removed the lack of elasticity in the American c urrency. It also prevented privately-run banks from exploiting the currency or banding together in order to drive up premiums and fees. The Federal Reserve was effective in driving down economic corruption and regulating the economy. The Federal Trade

Parallel LellaraP Free Essays

Then Nodal thought to himself, â€Å"What if there was a parallel world Now we enter the life of London, who is doing anything except for read Eng a book. â€Å"l really hate doing homework,† London said. â€Å"To bad it’s the beginning of the year. We will write a custom essay sample on Parallel LellaraP or any similar topic only for you Order Now † his friend Christian said. Just like Nodal, London wanted the new parallel universe e machine, but they both don’t have the money. Even though they were very opposite, the e machine was the only thing Nodal and London wanted. So for Christmas London got the machine, and for Nodal graduation ca me around and they tooth got the machine. But the thing is, it din ‘t come with batteries. Know a powerful device that let’s you travel from universe to Universe needs batteries. The battery is not going to stop them the machine has a lot of money an d they didn’t have the money for batteries. So every day London and Nodal asked their parents for money. They asked their friends for money, they asked their enemies for money, and they even asked complete strangers for money. Until one day London and Nodal did the last thing they could, they took the batteries out of the remote. So when London and Nod mol got the batteries out of the remote and into the machine, they were ready. They powered it up and selected maneuvered for the destination on dial and there was a flash! The next thing they knew London and Nodal were in each other s universes. To them everything looked the same but little did they know everything was a bout to change. â€Å"Where am l? ‘ London said â€Å"everything looks the same except there is no TV in this room. Is it my room in this world? † London was so shocked he didn’t know what to d o. But there is no time for Loon’s stories. Now we travel to where Nodal went. â€Å"Where am I? ‘ Nodal said â€Å"Oh no I traveled to a world without any books! Oh hers one, City of Ember, what is this? ‘ As London on and Nodal were just getting used to the worlds they’ve traveled to, they read the box the machine came in which said â€Å"Thank you for buying the world traveler 237 please be noted that this machine only goes one way then disappears until you buy another one. Once again thanks oh and have a good day. † â€Å"Alright I had enough fun time to go back. Oh no, where did the machine go? † London said frightened. Someone should have told him to read the box. â€Å"It’s time to go baa KC to my world, I can’t stay in a world no books. Where’s the machine, I musty misplaced it I’ll find it Oh no I can’t find it I’m stuck here forever!!!! † Nodal said. It took London and Nodal a very long time to get used to the new world they were in. But finally they had to except the fact that they were never going back to t heir old worlds. And in the end, they forgot all about going to different universes and just live d their life. That’s why you should always read the box. How to cite Parallel LellaraP, Papers

Pos Malaysia VS Gdex comparative study free essay sample

The objective of this study is to analyze and evaluate the current and prospective profitability, liquidity and financial stability of Pos Malaysia Berhad and on its competitors’ GD Express Sdn Bhd within five years of historical financial statement on both companies. Both companies are incorporated in Malaysia, listed in Bursa Malaysia and in the same industry with are postage services. The time frame for five year historical financial statement both companies that we used as a sample to our study is within 2008 to 2012. The financial year end is different between both companies. Pos Malaysia Berhad financial year end is on 31 December each year. In year 2011, financial year end for Pos Malaysia Berhad had change to 31 March each year due to changing in CEO. During that year, the company recorded 15 month performance for 2011/12. Meanwhile GD Express Sdn Bhd financial year is on 30 June each year. Methods of analysis used for this study include trend, horizontal and vertical analyses as well as ratios. All calculations on vertical analysis, horizontal analysis and ratio for both companies can refer in the appendices. The report also investigates the fact that the analysis conducted may have its financial distress and the abilities of the company in order for them to survive. This study also includes interpretation on Pos Malysia Berhad and GC Express Sdn Bhd performances based on quatitative and qualitative aspects. 2. 0 Pos Malaysia Berhad 2. 1. Company Profile POS has gone through a long journey in its postal business that can be traced back to the 1800s. Its identity as the national postal service provider remains strong even until today. POS had become a corporate entity in 1992 followed by a corporate exercise that made it part of the listed entity, Pos Malaysia and Services Holdings Bhd. Started as a medium for the transmissions of letters, newspapers and business documents, the postal service soon evolved into a multiple services provider. It began to venture into parcel delivery, registrations, insurance service, transaction of money (postal order and money order) and investment of funds. The postal service, then known as Jabatan Perkhidmatan Pos, also began to take over numerous services on behalf of the Government machineries. It started to collect payment of electricity bill, sale of dog license, payment of pensions, sale of television license and others. The name has change from Jabatan Perkhidmatan Pos to Pos Malaysia Berhad in 21st century. In 2003, POS had undertaken a major operations restructuring which had resulted to business units as PosMel for day-to-day mailing services for both public and retail, PosLaju for premier courier services and PosNiaga for accessibility to Pos Malaysia business through its network of over 1,000 outlets and access points. Through another corporate exercise, the listing status of Pos Malaysia and Services Holdings Bhd was transferred to Pos Malaysia in 2007. DRB-HICOM had acquired a 32. 21% stake in POS from Khazanah for RM622. 79m or RM3. 60/share. However, in accordance with the agreement, DRB-HICOM was given a refund of RM0. 10/share or RM17. 3m as the conglomerate was unable to secure the Federal Lands Commissioner-owned (FLC) land parcels. This then brought the acquisition cost to RM605. 5m or RM3. 50/share. Following the sales and purchase agreement, POS had emerged as one of DRBHICOM’s associate companies allowing for further strategic integration among the two groups. 2. 2. Vision and Mission Pos Malaysia Berhad vision is to become the trusted leader in the delivery of integrity physical and digital solutions. Meanwhile, their mission is to Deliver excellent customer experience and convenience in the areas of communications, logistics, financial services and supply chain solutions at the highest level of reliability and integrity. 2. 3. Business Clusters Pos Malaysia’s 5 Business Clusters, aimed to provide quality, reliable, timely and innovative solutions to our customers, encompasses the following: Communication and Distribution Solutions (CDS) Extending the scope of mail services, CDS leverages on the strength of our extensive physical delivery network to provide customers with total communications and distribution solutions. The conventional mail business forms the core component of CDS followed by other strategic initiatives such as PosEdaran and Direct Mail. Supply Chain Solutions (SCS) SCS is formed to strengthen our domestic courier business, pursue international courier segment and venture into niche logistics. PosLaju brand will drive the growth for both domestic and international courier businesses, whilst Al-Ajwa, logistics warehousing business will complement and complete the services under SCS. One-Stop Solutions (OSS) OSS focuses on providing convenience to customers by offering financial and insurance products and services as well as other retail offerings under one roof. OSS products and services will be identified, designed and delivered through PosNiaga, Pos Insurance, [emailprotected] and [emailprotected] Digital Solutions (DS) All our digital based offerings including our wholly-owned subsidiaries, Datapos Sdn. Bhd. and Digicert Sdn. Bhd. will be consolidated under DS to ultimately offer total digital solutions. This new cluster aims to strengthen our current businesses and explore to capitalization of digitization opportunities and trends. International Business Solutions (IS) IBS manages the operations for cross-border mail and parcel services, as well as enhancing relationship with other international postal operators and aims to position Pos Malaysia as the leading international hub in the region. Pos Malaysia International and Asia Xpress are part of the solutions provided under IBS. 2. 4. Major products and services Mail business PosMel Direct Mail PosEdaran; MyDespatch and MyShopping Courier business On-Demand Pick-up Services (ODP) Pos Laju Prepaid Boxes and Padded Envelops Retail business Pos-on-Wheels (PoW) PosShoppe Shared Banking Services (SBS) Pos 1Malaysia Insurance: Family Plan International Express Money Order (IEMO) Issuance of Joint Stamps with Indonesia Opportunities with Uni. Asia General Insurance Berhad (UAG) PosAssurance One-Stop Solutions [emailprotected] 2. 5. SWOT Analysis Strengths Weaknesses Pos Malaysia has monopoly of mail delivery services Support from business and bulk mails Wide user base which spans across the country Competitive pricing against other courier service providers Network of over 1,000 outlets or access points includes Pos Malaysia Outlets, Pos Minis, Pos24 (Self Service Terminals), Post-On-Wheels (Mobile Outlets), postal agents and stamp agents, making it one of the most extensive retail network in Malaysia. Business model mainly focused on conventional mail delivery services Lack of close competitors and this might discourage further business innovation Opportunities Threats Attractive pricing as compared to smaller competitors due to its monopoly position Synergies with DRB-HICOM Group’s companies such as Bank Muamalat Major portfolio of land parcels, particularly parcels owned by Pos Malaysia Approval by Federal Land Commissioner to develop its land parcels An increasing usage of e-mails and online transactions 2. 6. The Masterbrand The word POS lays the foundation for the brand and gives the inspiration for its aspiration by providing focus for the expansion of its vision. Its bold font represents Pos Malaysias established solidity through the years and it is coloured in Pos Malaysias corporate colour, symbolizing its commitment as the premier postal service provider. The word Malaysia, in POS blue, goes well with the contrast colour red of the word POS and gives synergy to the overall concept. The three birds represent the united vision, action, and ambition of Pos Malaysia. Their upwards flight presents Pos Malaysia as a forward looking, progressive and integrated postal service provider, able to rise to any challenge that we may face. The Wing also rises up. It supports the white bird of Pos Malaysia as they fly. It establishes Pos Malaysia as a dominant force, with the intent to rise to any challenge. It ends in a high, symbolising the focused and concentrated effort in delivering and achieving more. 3. 0 GD Express Sdn Bhd 3. 1. Company Profile GD Express Sdn Bhd (GDEX) was formed in 1997 to provide express delivery service for both the domestic and international markets. It operates a network of 136 stations, comprising 59 branches, 2 affiliate stations, 52 agents and 23 lodge-in centers throughout East and West Malaysia. GDEX has a fleet of more than 400 trucks and vans used primarily for hauling of documents and parcels between stations and the National for local pick-ups and deliveries. The companys express delivery service operation is structured along the Hub and Spoke concept whereby customers packages are collected by the branches, sent by trucks to a Central Clearing Hub for sorting and then redirected to their ultimate destinations. The group currently employs more than 2000 staff. GDEX is the first local express delivery company to obtain ISO 9001: 2000(Quality Management System) certification for all its entire 25 departments in 2003. In November 2009, GDEX upgraded its (Quality Management System) to ISO 9001: 2008 covering 27 departments. In November 2012, GDEX obtained ISO 14001:2004 (Environmental Management System) certification. Both systems were integrated as Quality and Environmental Management System to facilitate operations procedures complying with two international standards. GDE X is listed on the ACE market of Bursa Malaysia through its holding company GD Express Carrier Bhd in May 2005. 3. 2. Vision and Mission. GD Express Express Sdn Bhd vision is to a team of caring and passionate people, an organization of sound value and dynamic processes, empowering its customers with value-for-money effective solutions and contributing to the well-being of the community by being role model in the Logistic Service Industry. Meanwhile, mission of GDEX is to deliver the most trusted and professional express carrier services in the countries they operate. 3. 3. Company Philosophy GD Express management philosophy starts with people refer to themselves, and ends with people refer to their customers. GDEX core values revolve around people, emphasizing on respecting, developing and caring for their staff and network members. Correspondingly, GDEX people are expected to be pro-active, professional, honest, improvement seeking and problem solving. They believe that only people with such qualities can perform with integrity to deliver a cost effective, speedy and reliable express carrier service. GDEX are committed to fulfilling the management principles laid down when they review, modify or reconstruct our organization structure, operating systems, administrative functions, financial management, internal controls and marketing strategies. GDEX will ensure every action in the company has to be objective oriented and accountable, while every member is remunerated according to performance. While people are the subject of their core values systems, these values have to be protected and preserved above all. Putting in place corporate governance ensures that operations will be conducted properly, that check and balance must function to govern every person in the organization, including the most senior. Only when this is in place can GDEX become a truly reputable logistics-based institution. Adopting the core values and management principles when modifying or building the systems is a long and never-ending process. While this is in progress, the management continues to implement quick measures in dealing with immediate operational issues. At GDEX, it is understood that every member, including the Managing Director, must be hands-on. Managers go down to the floor and work alongside the clerical and delivery staff, learning, guiding and solving problems along the way, and treating each other with care and respect. The reciprocal commitment between our staff and management is the foundation of the commitment to their customers. 4. 0 Pos Malaysia Berhad and GD Express Sdn Bhd Analysis 4. 1. Income Statement 4. 1. 1. Revenue As we can see at the graft above, the revenue of Pos Malaysia has decrease by RM212. 15 million (14. 32%) from year 2008 to 2009. In 2010, the revenue star increase year by year. The highest revenue recorded by Pos Malaysia is in year 2011/12 due to 15 months performance. Revenue of Pos Malaysia comes from sales of their major products and services which are mail, courier and retail services. Mail business contributes 62. 2% or RM92. 15 million from total sales in year 2011/12. Under this mail services, POS has introduce direct mail services to further enhance promotions efforts of customers’ products and services. POS also introduce PosEdaran services, including MyDespatch and MyShopping products with focus on merchandise delivery and allow customers to shop from home. Meanwhile, courier business contributes RM308. 7 million or 20. 8% from total sales of Pos Malaysia in year 2011/12. POS has continuously expand network coverage area by opening new outlets to provide greater accessibility and convenience o their customers. POS has continues to upgrade the track and trace system and also venture into new services which are warehousing and Umra’ baggage handling. Retail business contribute around RM202. 6 million, 13. 7% from its total sales by continues to leverage on extensive branch network to create post offices as â€Å"One-Stop solutions’ centre for the public and introduce new business model such as â€Å"[emailprotected]† and PosAssurance. Effective on 1 July 2010, government has  announced the new tariff for domestic postage. The price for domestic postage stamps for standard mail weighting up to 20 gram was increase to 30 cents to 60 cent. Meanwhile mail up to 50 grams was increase from 40 cents to 70 cents. The revised tariff from government is also one of the reasons for increasing revenue each year. For GDEX, you can see that the y perform on an increasing form. This is because more and more people want their item to be delivered on time, so GDEX is up to that standard. Not to say that Pos Malaysia deliver slow, but the item they sent is not up to their promise. GDEX also show an increase in revenue due to a increase in the courier item tariff. The highest recorded revenue was in 2012, and increase of 25% from the previous year. This is due to advertising that GDEX have done by giving out brochure to advertise their service. They also make a few contract with few online shopping company for example LAZADA and ZALORA that also help boost their performance and revenue over the year. Since the online shopping is getting more and more popular, it is projected that GDEX will continue to improve their revenue over the year. Operating Profit Operating profit of Pos Malaysia shows a decrease of 4. 5% (RM3. 88 million) form year 2008 to 2009 due to lower or decrease in revenue for year 2009. The operating profit start increase until year by year until 2012/13. Due to 15 month performance, the operating profit in year 2011/12 shows the highest profit for POS. POS has incurred around RM1. 30 billion for their operating expenses. POS has spend 60% from the operating expenditure for their staff cost in year 2011/12 and increase to 61. 4% in year 2012/13. As at 31 March 2013, 16,245 number of staff recorder by Pos Malaysia Berhad and it is the highest number of staff recorded since POS has establish. This staff cost include salaries, bonuses, allowances and contributions to Employees’ Provident Fund for staff exclude their key management personnel. The second highest operating expenditure incurred by POS is transportation, 12. 8% from total operating expenditure incurred in year 2011/12 and reduce to 12. 0% in year 2012/13. Total 8,200 number of vehicle own by Pos Malaysia as at 31 March 2013. This transportation includes van, truck and motorcycle use for shipping of documents and parcels between stations and the National for local pick-ups and deliveries. Transportation cost incurred includes fuel, maintenance, renewal of road tax and others. As you can see in operating expenditure graph, the staff cost for 2012 increase significantly because of their business expanding so their need more staff to deliver the item. The increase of operating profit over the previous year is 23%, this shows that the operating profit is at a very good level and maintain very well by the company. Transportation cost increase by a little due to an asset increment to buy new transportation, so that will increase the company transportation cost. 4. 1. 3. Net Profit Before Taxation (NPBT) Pos Malaysia incurred net loss on year 2008. This loss is due to reversal of impairment loss on financial assets amounted to RM116. 10 million. In year 2009, POS started gain a profit of RM109. 26 million. The impairment on loss on financial asset has been writ back at RM4. 89 million. The profit before tax decrease by 9. 33% from year 2009 to 2010. During 2010, POS incurred impairment loss on financial asset designated as available for sales and impairment loss on property plan and equipment. Both amounted to RM25. 09 million and RM22. 27 million. In year 2011/12, changes in new Chairman give positive picture to POS net profit before tax when the profit increase by RM101. 14 million and RM8. 33 million in the following year. During that year, Pos Malaysia has included zakat assessment in their profit before tax. The zakat assessment is based on net current assets or based on results of the year. For GDEX on the other hand, in 2008, the profit is RM4. 354 million but drop 18% on 2009 due to economic distress on the year and due to the rise of fuel price at the end of 2008 that give significant negative effect to the company that make their profit drop to RM3. 561 million. In 2010, GDEX regain their strength and increase their profit more than 130% than previous year. This all due to efficient man handling and contract signing to increase their profit to RM8. 257 million. For 2011 and 2012 the company shows improvement to their profit. This shows that the company generate profit more and more every year and have quality and efficiency to make profit. 4. 2. Balance Sheet 4. 2. 1. Asset Pos Malaysia shows an increase in their PPE over the years except for 2012 that show a slight decrease in their PPE valuation (3%) over the 2011 PPE. Intangible asset or the company goodwill remain the same over the five years perios that is RM4. 63 million. For investment of Pos Malaysia, for long term and also short term investment you can see that based on the horizontal analysis, the company are reducing their investment over the years. Their investment become smaller over the years but for 2010 the short term investment for Pos Malaysia increase significantly that is by more RM97 million. But the long term investment on that year decrease from RM208 million(2009) to RM96 million in (2010). For cash and cash equivalent, for 2009 the amount drop by 46% from the previous year due to the loss incurred in 2008 that is from RM2. 715 million to RM1. 453 million. The amount increase 3% in 2010 to RM1. 503 million. But drop back by RM1. 313 million in 2011 to RM190,000. But for 2012, the company increase their cash by 680% to RM1. 482 million. For GDEX, they manage to increase their total asset over the years. But the in 2011, GDEX manage to increase their asset to more than 50% from previous year from RM57 million to RM86 million. This is due to the increase in their PPE and also prepaid land lease. For the year 2011, GDEX bought PPE such as truck, motorcycle and others to deliver their item faster. The company goodwill remain the same over the 5 years. GDEX show a decrease in trade receivable in 2009 because of the market during that time, but increase back their receivable for the next 3 years to RM27million from RM16 million in 2009. Liability Pos Malaysia liability divided into two main parts that is current liability and non-current liability. Part of current liability is short term borrowing, current tax liabilities and the major part of current liability is trade payable. The trade payables of Pos Malaysia over the years are 95% of its total liabilities. The trade payable of Pos Malaysia had a decrease from RM725 million to RM422 million in year 2009. But in 2010 the value of trade payable increase to RM471 million. The value again increase in 2011 and 2012 to RM564 million and RM605 million. GDEX liability have to major source for it non current liability that is the long term borrowing. In 2011, the borrowing increase drastically due to new loan that their make to finance for the purchase of their asset. The value increase by five time from the year before. But the value drop by 3% because of the borrowing were transfer to short term portion. For the other payables, in 2012 it increase significantly from the previous year that is an increase of almost 60% due to the borrowing that their make during the year. 5. 0 Ratio Analysis 5. 1. Profitability ratio Profitability ratio is to measure company ability to generate profits as compared to expenses over a specific time period. Gross profit margin determines company’s efficiency to manage the cost of its inventory and manufacturing of its products and subsequently pass on the costs to its customers. Net Profit Margin before tax 2008 2009 2010 2011 2012 POS -3. 61% 8. 50% 6. 61% 9. 37% 11. 92% GDEX 4. 4% 2. 77% 7. 27% 7. 50% 7. 52% Net profit margin ratio is calculated to determine profit that company’s earned after deducting all of expenses. For the purpose to analyze and compare company performance with its competitor, we used net profit margin before tax because each companies will have different and vary amount of taxation. Both companies, POS and GDEX show an increase in profit margin. Between these two companies, Pos Malaysia shows an improvement in both operational efficiency and profitability. From negative net profit margin in 2008, POS has show an improvement in 2009. Increase by 4. 89% of net profit margin mean that the company improved its profit and efficiency by 4. 89%. Even though the net profit margin has decrease by 1.  89% in year 2009 to 2010, but POS increase back their profit margin from year 2010 to 2011/12 and 2011/12 to 2012/13. A higher net profit margin of POS compare to GDEX shows that POS perform better than GDEX from year to year. 5. 2. Liquidity ratio Liquidity ratio is use to determine the company’s ability to converts its assets to cash without a loss in value to meet its short ter m obligations. Most of creditors will use liquidity ratio in order to predict and measure whether company able to make payment on time to them and continue to meet its short term obligation even when facing unforeseen event. Working Capital