The Effects of Watching TV essays

The Effects of Watching TV essays Watching television is one of the most popular pastimes in the world. Almost all children do so; some even take the liberty of slipping out of bed unnoticed at night just to watch a show that they like. However, what most people do not realize is that television can ruin your eyesight, cause lack of concentration and can also inculcate many bad habits, especially in young ones. Most shows shown on the television nowadays involve bright color. According to the media, the brighter the picture, the better it is. But doctors feel the contrary. Almost all the latest movies and cartoons shown on television use a variety of special effects. Most of these involve explosions and gun fights (in the case of movies) and flashes of lightning and bursts of color at times of animated violence (in the case of cartoons). These sudden and intermittent flashes of light are capable of causing serious damage to the eye and can cause temporary blindness and migraine if a person watches television excessively. This was the case with the recent popular Japanese cartoon show, Pokemon, where certain animals with special powers emitted balls of lightning or fire when prompted; many children suffered from headaches as a result of watching the show and complaints are still being issued against the show for the same reason. Another very common problem noticed in people who watch too much of television is their lack of concentration. This is caused as a result of the combination of visual and auditory media which alert most of the senses of the viewer. These senses are heightened to a great extent as a result of which perception of sounds improves. However, this poses as a disadvantage as even the smallest of noises or disturbances can divert ones attention from the task at hand. This is especially seen in the case of people who normally study in the close vicinity of an operational television set. This can cause lots of other added problems; restlessness ...

Applications of Artificial Intelligence to Game Design

Applications of Artificial Intelligence to Game Design Abstract Game development is still in its infancy. But recently there has been a steady growth and somewhat of a revolution in styles in the field of computer and video games. Artificial Intelligence applications are being implemented in these games to produce the illusionary effect of intelligence augmentation in order to give the player a good game play experience.   Game AI is used to create exciting playing strategies which keep the players focused and interested in the game. Players are provided exciting opponents, more intelligent creatures that inhabit the world of their games, which exhibit interesting behavior. The main purpose is that boredom of repetition is avoided.   In this paper we will survey the applications of AI in game design. We will describe the role of AI applications in different genres of games such as action, adventure, role playing, and strategy games. Finally, this paper will show how AI in gaming covers a wide area of AI technologies including path finding, ne ural networks, finite state machines, rule systems, human behavioral modeling and many more. Introduction In the last couple decade there is a great evolution in the computer game industry. When two dimensional games were saturating the market, the introduction of 3D-technology really made the concept of a game world entered to the mainstream (Jonathan, P.1). A major advance in the early part of the next century has included player interactivity and artificial intelligence in game design.   A games story line no longer consists of only one primary character. It must consist of many, all playing an important role in the conflict resolution of their virtual world. This puts a heavy demand on the artificial intelligence required to operate non-player characters. Artificial Intelligence techniques are used to produce the illusion of intelligence in the behavior of non player characters in computer and video games. Creatures must no longer be written so as to react based on a single player, and the realness of their behavior and uniqueness of their tactics will be a more important feature t han it has been in the past (Jonathan, P.1 ). Pathfinding is another common use for AI, widely seen in real-time strategy games. Pathfinding is, as its name applies, the method for determining how to get a non-player characters from one point on a map to another, taking into consideration the terrain, and obstacles.The increased sophistication in the field of computer gaming audience has now shown a bright way to an era in which game developers, who earlier struggled in order to produce game which large amount of demographic can play, are now positioned to work with new, advanced artificial intelligence applications. Artificial intelligence in games is usually used for creating players opponents. The objective of intelligence amplification is rescuing the player from the boredom of repetition and letting him focus just on the interesting aspects of the game. The player gives high-level strategic orders, the computer-controlled units take care of detail. At the same time, the full de tail and dynamics of the game is maintained with the computer control of detail, rather than lost through abstraction. Artificial Intelligence   applications in games design is lately getting better by implementing the incredible complexity of advanced AI engines which has   been developed by the efforts and research of programming groups. There are various techniques used in AI-engines in games designs such as finite state machines, Minimax Trees and Alpha-Beta Pruning, fuzzy logic, genetic algorithms, neural networking path finding, rule systems, human behavioral modeling, sample code and many more.   AI techniques will include features like real-time interrogation of suspects, dynamic movement, and richness of behavior in game design which increase the interaction between creatures and their environment, no longer separated from the consequence of their own actions. Combination of generative and reactive planning algorithms will generate the path for creating customized and novel behavior of the characters which will change each time the game is played so that the character behavior is not l imited in ability which will provide the interest in the player. There are different genus of computer and video games in the market and we can see the role of Artificial intelligence applications in these games. Action Games Action games involve the human player controlling a character in a virtual environment, usually running around and using deadly force to save the world from the forces of evil or conquering an alien monsters or mythical creatures. In pure action games, AI is used to control the enemies. Action games like First person shooter type games usually implement the layered structure of artificial intelligence system, layers located at the bottom handle basic task like determining the optimal path to the target and the higher levels take care of tactical reasoning and selecting the behavior which an AI agent should assume in accordance with its present strategy (Janusz, P. 2). Providing realism in graphics has been the key point of competition for these games; where AI has played a major role as a point of comparison. Recent games have extended the genre so that the human player may be part of a team, including either human or AI partners. In all cases, it is the moment-to-moment reaction of the AI to the human that is most important so that the AI must be tactically savvy with little emphasis on strategy (John E, P.11 ).Latest trend is to use schedule based finite state machines (FSMs) to determine the behavior of the players adversaries(Russell, P. 1 ) Adventure Games Adventure games, and similar kind of interactive fiction, move further from action games, since they do not give importance to armed combat but accentuate more on story, plot and puzzle solving. In these games, players must solve puzzles and interact with other characters, as they progress through an unfolding adventure that is determined in part by their actions. AI can be used to create realistic supporting goal-driven characters that the player must interact with appropriately to further their progress in the game (John E, P.11 ). The majority of these games has fixed scripts and uses many tricks to force the human player through essentially linear stories. However, a few games, such as Blade Runner, have incorporated some autonomy and dynamic scripting into their characters and story line (Castle, P.87 ).Two interesting applications of AI to the adventure game category are the creation of more realistic and engaging non Player Characters and maintaining consistency in dynamic sto rylines (Chris, P. 2 ). Role Playing Games In role-playing games, a player can play different types of human characters, such as a combatant, a conjurer or a thief. The player does various kind of activities like collecting and selling items, fighting with monsters, so that they can expands the capabilities and power of their character like strength, magic or quickness, all in an extended virtual world. The Role playing game format also offers similar kind of challenges to the AI developer as the adventure game with some extra impediment due to the amount of freedom assigned to the player. To maintain a story line consistent for these kind of games becomes a biggest challenge and higher level of sophistication is required in these types of role playing games .Here AI is implemented to take control over enemies similar to action games, partners who travel and adventure with the players and also supporting characters like traveling companion, villagers etc . The massively multiplayer games provide an additional opportunity to use AI to expand and enhance the player to player social interactions (John E, P.11 ).These days major AI research areas on these types of games is to provide human interaction, social intelligence and natural language interfaces to these support characters (Brooks, P. ) (Laird, P. 15).Support characters must provide human-like responses, including realistic move ment (Hayes, P. 195), personality, emotions, natural language understanding and natural language generation. In order to do all this, a large range of integrated AI techniques capabilities are required. Strategy Games In strategy games, the human controls various kind of entities for example military elements like tanks, guns, war machines in order to conduct a battle from a   gods eye view against one or more opponents. Strategy games include reenactments of different types of battles: historical (Close Combat), alternative realities (Command and Conquer), fictional future (Starcraft), and mythical (Warcraft, Myth). The human is faced with problems of resource allocation, scheduling production, and organizing defenses and attacks (Davis, P. 24). Strategy games on the market today are an even mix between mythical, fantasy and science fiction campaigns; and recreations of historical battles. There are two distinct classes of game in this category which are turn based strategy (TBS) games involve each player taking their turn to move units, order production, mount attacks and so on and real time strategy (RTS) games which take place in real-time with players moving units, ordering production etc. in parallel (Chris, P. 2 ). AI is used in two roles: to control the detailed behavior of individual units that the human commands, and as a strategic opponent that must play the same type of game against the human (John E, P. 1). AI in strategy games needs to be applied both at the level of strategic opponents and at the level of individual units. AI at the strategic level involves the creation of computer opponents capable of mounting ordered, cohesive, well planned and innovative campaigns against the human player. This is very chall enging as players quickly identify any rigid strategies and learn to exploit them. At the unit level AI is required in order to allow a players units to carry out the players orders as accurately as possible. Challenges at unit level include accurate path finding and allowing units a degree of autonomy in order to be able to behave sensibly without the players direct control (John E, P. 11). Neural network used to choose the best strategy in a RTS-type game. Based on situation analysis, the network decides how greatly to concentrate on development, arms production, repairs after battles etc. All the parameters required by the game will be provided by the neural network on its output (Janusz, P. 3). Simulation / God Games Another sub-category origin by the strategy game is the simulation/ God game. These cast the player in the role of a protective deity .These games give the player god-like control over a simulated world. The human can modify the environment and, to some extent, its inhabitants. The entertainment comes from observing the effects of his or her actions on individuals, society, and the world. SimCity is the classic example of a simulation, or god game (John E, P. 2). The main factor distinguishing God games from strategy games is in the manner in which the player can take action in the environment. The player creates individual characters that have significant autonomy, with their own drives, goals, and strategies for satisfying those goals, but where God (the human player) can come in and stir things up both by managing the individual characters and their environment. The player has the ability to manipulate the environment – for example to raise or flatten mountains to make the land more hospitable, or to unleash the fury of a hurricane or earthquake – and units are controlled less directly than in strategy games(Laird, P. 15 ). Neural networks are used in this type of games to teach the creature behaviors. Neural networks are used for motor controller, threat assessment, attacking on enemies and for anticipation that is predicting players next move .This AI technique help to develop Human like AI (Russell, P. 12). Team Sports Team sports games have the human play a combination of coach and player in popular sports, such as football, basketball, soccer, baseball, and hockey (Whatley, P. 991). AI is used in two roles that are similar to the roles in strategy games, the first being unit level control of all the individual players. Usually the human controls one key player, like the quarterback, while the computer controls all the other members of the team. A second role is as the strategic opponent, which in this case is the opposing coach (Laird, P. 15). One unique aspect of team sport games is that they also have a role for a commentator, who gives the play by play, and color commentary of the game (Frank, P. 77). In a team sports game the strategic opponent might select a play or strategy for the entire team.   That strategy defines a role and/or approximate path for each player involved in the play.  Ã‚  Ã‚   Game programmers discovered that the A* search algorithm is a powerful and efficient way to calculate these paths in the sport games (John E, P. 2). Individual Sports/Racing Games For individual competitive sports, such as driving, flying, skiing, and snowboarding, the computer provides a simulation of the sport from a first or third person perspective (Laird, P. 15).The human player controls a participant in the game who competes against other human or computer players (Laird, P. 15). The computer player is more like an enemy in an action game than a strategic opponent or unit from a strategy game because the game is usually a tactical, real time competition. Individual sports can also require commentators (Janusz, P.4). Opponents for racing games are some of the most pure applications of artificial intelligence in games. The AI must travel over a course, controlling a vehicle (which could be a car, a boat, a plane, or even a snowboard). The AI for racing opponents almost invariably follows a recorded trace of the behavior of a human player. It is as if there is a line on the course that tells the AI where to go, what speed to use, and possibly any special ma neuvers that should be performed (John E, P.1). Conclusion As per the researchers perspective, in the present era of Internet and network games, Artificial Intelligence for interactive computer games is an emerging application area. Artificial intelligence techniques such as finite state machines, path finding, neural networks etc are applied in different genres of games in order to provide an environment for continual steady advancement and series of increasingly difficult challenges for the players to keep them interested. New advances in AI are opening a door to new game genres and even new game paradigms (Stern, P. 77)

Free Essays on Kids Programing

TV violence viewed by kids follows them Both sexes said more aggressive Malcolm Ritter Associated Press Mar. 10, 2003 12:00 AM Both boys and girls who watch a lot of violence on television have a heightened risk of aggressive adult behavior including spousal abuse and criminal offenses, no matter how they act in childhood, a new study says. Though the results may not be surprising, experts say the study is important because it included hundreds of participants and showed the effects in females as well as males. The participants were interviewed at ages 6 to 9 and again in their early 20s, making the study one of the few to follow children into adulthood to gauge the long-term effects of televised violence. The research is presented in the March issue of the Journal Developmental Psychology by L. Rowell Huesmann and colleagues at the University of Michigan's Institute for Social Research. Huesmann said televised violence suggests to young children that aggression is appropriate in some situations, especially when it is used by charismatic heroes. It also erodes a natural aversion to violence, he said. He recommended that parents restrict viewing of violent TV and movies by young children and preteens as much as possible. The analysis argued against the idea that aggressive children seek out TV violence, or that the results were because of the participants' socioeconomic status or intelligence, or their parents' child rearing practices. The study involved 329 adults who were initially surveyed as children in the late 1970s. Researchers interviewed them again as adults, along with their spouses or friends, and checked crime records. As children, the participants were rated for exposure to televised violence after they chose eight favorite shows from 80 popular programs for their age group and indicated how often they watched them. The programs were assessed by researchers for amount of physical violence.... Free Essays on Kids Programing Free Essays on Kids Programing TV violence viewed by kids follows them Both sexes said more aggressive Malcolm Ritter Associated Press Mar. 10, 2003 12:00 AM Both boys and girls who watch a lot of violence on television have a heightened risk of aggressive adult behavior including spousal abuse and criminal offenses, no matter how they act in childhood, a new study says. Though the results may not be surprising, experts say the study is important because it included hundreds of participants and showed the effects in females as well as males. The participants were interviewed at ages 6 to 9 and again in their early 20s, making the study one of the few to follow children into adulthood to gauge the long-term effects of televised violence. The research is presented in the March issue of the Journal Developmental Psychology by L. Rowell Huesmann and colleagues at the University of Michigan's Institute for Social Research. Huesmann said televised violence suggests to young children that aggression is appropriate in some situations, especially when it is used by charismatic heroes. It also erodes a natural aversion to violence, he said. He recommended that parents restrict viewing of violent TV and movies by young children and preteens as much as possible. The analysis argued against the idea that aggressive children seek out TV violence, or that the results were because of the participants' socioeconomic status or intelligence, or their parents' child rearing practices. The study involved 329 adults who were initially surveyed as children in the late 1970s. Researchers interviewed them again as adults, along with their spouses or friends, and checked crime records. As children, the participants were rated for exposure to televised violence after they chose eight favorite shows from 80 popular programs for their age group and indicated how often they watched them. The programs were assessed by researchers for amount of physical violence....

Exponential Decay and Percent Change

Exponential Decay and Percent Change When an original amount is reduced by a consistent rate over a period of time, exponential decay is happening. Here is an explanation of how to work a consistent rate problem or calculate the decay factor. The key to understanding the decay factor is learning about percent change. Here’s an exponential decay function:    y a(1-b)x y: Final amount remaining after the decay over a period of timea: The original amountx: TimeThe decay factor is (1-b).The variable, b, is percent change in decimal form. Because this is an exponential decay factor, this article focuses on percent decrease. Three Ways to Find Percent Decrease The percent decrease is mentioned in the story.The percent decrease is expressed in a function.The percent decrease is hidden in a set of data. 1. The percent decrease is mentioned in the story. Example: The country of Greece is experiencing tremendous financial strain. They owe more money than they can repay. As a result, the Greek government is trying to reduce how much it spends. Imagine that an expert has told Greek leaders that they must cut spending by 20%. What is the percent decrease, b, of Greece’s spending?   20% What is the decay factor of Greece’s spending?Decay factor: (1 –b)   (1 - .20) (.80) 2. The percent decrease is expressed in a function. Example:   As Greece reduces its government spending, experts predict that the country’s debt will decline. Imagine if the country’s annual debt could be modeled by this function:   y 500(1-.30)x, where y is in billions of dollars, and x represents the number of years since 2009 What is the percent decrease, b, of Greece’s annual debt? 30% What is the decay factor of Greece’s annual debt?Decay factor: (1 –b) (1 - .30) .70 3. The percent decrease is hidden in a set of data. Example:   After Greece reduces government services and salaries, imagine that this data details the country’s projected annual debt. Greece’s Annual Debt 2009: $500 Billion2010: $475 Billion2011:   $451.25 Billion2012: $428.69 Billion How to Calculate Percent Decrease A. Pick 2 consecutive years to compare: 2009:   $500 Billion; 2010:   $475 Billion B. Use this formula: Percent decrease   (older– newer)/older: (500 Billion – 475 billion)/500 billion .05 or 5% C. Check for consistency. Pick 2 other consecutive years: 2011: $451.25 Billion; 2012: $428.69 Billion (451.25 – 428.69)/451.25 is approximately .05 or 5% Percent Decrease in Real Life: Politicians Balk at Salt Salt is the glitter of American  spice racks. Glitter transforms construction paper and crude drawings into cherished Mother’s Day cards; salt transforms otherwise bland foods into national favorites. The abundance of salt in potato chips, popcorn, and pot pie mesmerizes the taste buds. Unfortunately, too much flavor and bling can ruin a good thing. In the hands of heavy-handed adults, excess salt can lead to high blood pressure, heart attacks, and strokes. Recently, a lawmaker announced legislation that will force us in the land of the free and the brave to cut back on the salt that we crave. What if the salt reduction law passed, and we consumed less of the white stuff? Suppose that each year, restaurants will be mandated to decrease sodium levels by 2.5% annually, beginning in 2011. The predicted decline in heart attacks can be described by the following function:   y 10,000,000(1-.10)x , where y represents the annual number of heart attacks after x years. Apparently, the legislation will be worth its salt. Americans will be afflicted with fewer strokes. Here are my fictional projections for annual strokes in America: 2010: 7,000,000 strokes2011: 6,650,000 strokes2012: 6,317,500 strokes2013: 6,001,625 strokes (Note:  The numbers were made up to illustrate the math calculation! Please contact your local salt expert or cardiologist for real data.) Questions 1. What is the mandated percent decrease in salt consumption in restaurants? Answer: 2.5%Explanation:   Be careful, three different things   sodium levels, heart attacks, and strokes are predicted to decrease. Each year, restaurants will be mandated to decrease sodium levels by 2.5% annually, beginning in 2011. 2. What is the mandated decay factor for salt consumption in restaurants? Answer: .975Explanation: Decay factor: (1 -  b) (1-.025) .975 3. Based on predictions, what will be the percent decrease for annual heart attacks? Answer:   10%Explanation:   The predicted decline in heart attacks can be described by the following function:   y   10,000,000(1-.10)x  , where  y  represents the annual number of heart attacks after  x  years. 4. Based on predictions, what will be the decay factor for annual heart attacks? Answer: 0.90Explanation: Decay factor: (1 -  b) (1 - 0.10) 0.90 5. Based on these fictional projections, what will be the percent decrease for strokes in America? Answer:   5%Explanation: A. Choose data for 2 consecutive years:   2010: 7,000,000 strokes; 2011: 6,650,000 strokes B. Use this formula:   Percent decrease (older – newer)  / older (7,000,000 – 6,650,000)/7,000,000 .05 or 5% C. Check for consistency and choose data for another set of consecutive years: 2012: 6,317,500 strokes; 2013: 6,001,625 strokes Percent decrease   (older – newer)  / older (6,317,500 – 6,001,625)/6,001,625 approximately .05 or 5% 6. Based on these fictional projections, what will be the decay factor for strokes in the America? Answer: 0.95Explanation: Decay factor: (1 -  b) (1  - 0.05) 0.95 Edited by Anne Marie Helmenstine, Ph.D.

Human Resource Management PT 4 Essay Example | Topics and Well Written Essays - 500 words

Human Resource Management PT 4 - Essay Example Secondly it states the functions of the advertised position, this is usually the lengthy part and details what the job really is all about and can be quite particular .The third importance is that it contains attributes that are required for that particular job and provides some of the insights into what kind of work environment an employee is trying to maintain. This part also details any educational or technical requirements that may be desired or important (Philip, 1989). The fourth importance of a job description is that it stipulates clearly particulars on the one to report to and organizational structure. The fifth importance specifies the criteria for evaluation and helps clarify what is really important both for the employee and the organization. The sixth importance helps the employee understand the type and span of compensation including the benefits to be derived from the post and finally the seventh importance is all about physical surroundings and location of the place of work. Apart from the above, job descriptions also assist organizations to better understand the skill base and experience required to improve the victory of the company. They assist in recruiting, hiring, evaluating and possible termination of employees. Job descriptions are valuable because they save time, are useful in aspects of labor management and as crucial references if an applicant, government or employee agency disputes a hiring or some additional employment decis ion (Sharon, 2008). A sample job description of my previous job is that of a registered nurse and is as follows; identification of patient care needs by establishment of personal rapport with possible and real patients and other individuals in a capacity to comprehend care needs. Establishment of a compassionate atmosphere by provision of emotional, spiritual and psychological support to patients, families and friends. Promotion of

Effects of flicker on reading comfort Essay Example | Topics and Well Written Essays - 4000 words

Effects of flicker on reading comfort - Essay Example Meares in 1980 and subsequently Irlen in 1983 described same set of symptoms induced by reading as visual perceptual disorder known as Meares-Irlen syndrome (MIS) or scotopic sensitivity syndrome (SSS)2,3. Jeanes et al4 reported that this syndrome can be found in 12 percent of general population and 65 percent of dyslexics. Furthermore, Wilkins5 identified these symptoms as ‘visual stress’ and categorised them into somatic such as tired eyes and visuo-perceptual like color, motion or shape illusions. Another name of this group of symptoms is ‘pattern glare’ that was used by Wilkins and Nimmo-Smith6 because they induced in normal people, who do not have photosensitive epilepsy, when they observed patterns of strips. There are number of parameters to characterise pattern of strips such as the total size, spatial frequency, duty cycle and contrast7. Wilkins et al8 found that the frequency of pattern glare depends on the characteristics of patterns. Similarly, reading text can induce same effects of discomfort because straight lines of text form a pattern of strips5. The same characteristics of pattern of strips can also determine the effects induced from text. The size of the page contains text excluding the margins corresponds to the size of pattern, the interline spacing represents the spatial frequency, the middle body of written letters excluding ascenders and descenders corresponds to duty cycle, and the contrast of the ink used on the paper besides the thickness and spacing of the words strokes determines the grating contrast7. Thus, text can induce the incidence of pattern glare, which depends on text characteristics. The book â€Å"Visual stress†, by Wilkins5 has a whole chapter to discuss photosensitive epilepsy and the visual stimulation of seizures. Wilkins states that visual stimulation may trigger seizures in 4 percent of patient with epilepsy. In addition, visual stimulation is the only factor to provoke seizures in many

Foreign Direct Investment in Japan Assignment Example | Topics and Well Written Essays - 1000 words

Foreign Direct Investment in Japan - Assignment Example Traditionally, the Japanese have not encouraged foreign investment, as a matter of fact, they have been hostile towards foreigners investing in their country, especially in the manufacturing sector. Any foreign investment currently coming into Japan is in the service industry, especially hi-tech industries such as pharmaceutical and biotechnology. Japan itself has abundant technologies but is not using these technologies in an appropriate manner (Finance and Investment). The current escalation of the Yen against other global currencies has served to make worse the disparity between Japan’s increasing investment and the dearth of foreign investments into Japan. When the strong Yen is compared with exceptional cultural, it seems that foreign investment in Japan might never increase. The Japanese government is intensifying its efforts to overcome these hurdles and increase foreign direct investment in Japan. Towards this, the government has established the Invest Japan Business Support Center and formulated an all-inclusive, wide-ranging Industry Attraction Plan (Finance and Investment). Making small changes in the law and incentives by the government really help, but the real issues that discourages foreign investors is Japan’s exceptional culture and the barriers between Japanese culture and other Western Cultures which highlights the difference between both forms of capitalism. The difference is that American companies keep the interests of their shareholders as their highest priority; Japanese workers feel that Japanese companies keep the interest of the stakeholders paramount. ... Making small changes in the law and incentives by the government really help, but the real issues that discourages foreign investors is Japan’s exceptional culture and the barriers between Japanese culture and other Western Cultures which highlights the difference between both forms of capitalism. The difference is that American companies keep the interests of their shareholders as their highest priority; Japanese workers feel that Japanese companies keep the interest of the stakeholders paramount. Foreign companies that acquire Japanese companies usually disregard Japanese business culture with the contention since they control the company, business should be done according to their own established ways dominant in the West (Finance and Investment). Western businessmen should revere Japanese culture to address employee apprehensions, while explaining to them the necessity of changing their perceptions. This increases commercial worth and also increases stakeholders’ si gnificance for employees, customers and the community at large. This business model has proved successful in Japan, and the lessons learnt from these successes will encourage foreigner companies to invest in Japan. Companies that adhere to Japanese culture and show concern for their employees have a much better chance of succeeding than companies whose main motive is to generate as much return on investment by sacking employees and selling of company assets (ACCI Journal). Acquisitions that will not meet with resistance Foreign investors were strongly advised not to do business in Japan in an offensive or provoking manner. Better still, it was advised to select areas for investment that will not be

Identifying and Describing the Ethical Issue. Worldcom Essay

Identifying and Describing the Ethical Issue. Worldcom - Essay Example The company manipulated the company's financial results in order to meet Wall Street expectations and artificially inflate their stock price amidst declining financial performance. Treating operational expenses as capital investments inflated the company's operating income since expenses are supposed to be accounted for in the quarter that they are incurred, instead of being spread out over a period of years. In this case this illegal accounting practice allowed Worldcom to treat operational expenses that should have been fully recognized each operating quarter as a long term capital expenditure, where related costs are expensed during the operating lifetime of a specific asset instead of being accounted for during one specific accounting period. As a result three former Worldcom executives were convicted of accounting fraud. David Myers, the third executive in command and Worldcom's former controller, was convicted to one year and one day in prison. The former controller received a much lesser sentence than the other executives due to his early admission of responsibility and remorse as well as extraordinary cooperation with the government in exposing the extent of the fraud including the major players involved (Cbsnews, 2009).Scott D. Sullivan, Worldcom's former chief financial officer, was convicted to five years in prison as part of a plea agreement in which he testified against the company's CEO Bernard J. Ebbres. Bernard Ebbres was eventually convicted to 25 years in prison for the Worldcom accounting fraud ultimately leading to the company's bankruptcy (Sullivan, 2013). In 2001Worldcom reported $7.7 billion in cash flow from operating activities instead of the true amount of $4.6 billion as a result of misrepresenting $3.8 billion of operational expenses resulting from the Sprint merger. Mr. Sullivan failed to inform Arthur D. Anderson, the firm's accountant at the time, of his decision to treat the expenses as capital expenditures in a clear and blatant attempt to disguise his illegal accounting manipulations from the accounting firm. This deceptive accounting manipulation resulted in the company overstating its EBITDA (earnings before interest, taxes, depreciation and amortization) which is the barometer that most investors utilize to evaluate a company's overall financial health and performance. As the company started the accounting fraud in the first quarter of 2001, Worldcom reported an EBITDA of $2.1 billion instead of $1.4 billion. By the end of 2001 the company had originally reported an EBITDA of $10.5 billion instead of the correct figure of $6.3 billion. Consequently Worldcom reported a profit of $1.4 billion for 2001 and $172 million in the first quarter of 2002, where in reality the company had loses amounting to billions during that accounting period (Eichenwald, 2002). This accounting fraud directly violates the accounting principles of reliability in accounting practice, as well as the â€Å"full disclosure† and the â€Å"matching† principle, where all expenses incurred during an accounting period are matched with the period revenues which it directly affects (Businessweek, 2002). Explaining Alternative Courses of Action and Related Trade-Offs B) Troy Normand, as the manager for the corporate reporting department, was responsible of the accuracy and reliability of corporate financial reports. Based on his testimony and full account of the conversation with Scott Sullivan regarding the events that transpired, we can conclude that Mr. Normand was in full knowledge and understood the implications and illegal nature of the accounting treatment given to the Sprint merger expense accounts. Therefore his actions regarding the treatment of the Sprint expense accounts was both unethical and illegal

The United States and the Soviet Union in the Period 1944- 1950 Essay Example for Free

The United States and the Soviet Union in the Period 1944- 1950 Essay In 1944 the United States of America and the Union of Soviet Socialist Republics, were allies in the war against National Socialist Germany and her Fascist Axis allies in Europe; however by 1950 the relationship had disintegrated to such an extent that the two countries had on more than one occasion nearly gone to war with each other. How had this situation arisen, and what were the implications not only for the two protagonists in what became known as the Cold War, but also for the rest of the world in this new Atomic Age. There was no definite date on which the erstwhile allies began to regard each other as potential adversaries and rivals for world influence. Neither, was their one definitive or underlying reason, for the difference of opinion between the erstwhile Second World War Allies. However, in the latter stages of the conflict and the years immediately following it would emerge a pattern of misunderstandings, miscalculations, misjudgements and suspicions which would come to characterise the following fifty years or so, in the relationship between the two countries and their respective allies. In order to assess the political realities of the situation pertaining at the time it is necessary to consider the geopolitical realities which existed, particular within Europe; and in addition to consider the internal political and economic situations in both countries in the time of victory over the Nazis, and the five years following that victory. Not, withstanding that there was also the Empire of Japan to be defeated particularly by Britain and America, although the Soviet Union would also have a part to play in that conflicts denouement. The Union of Soviet Socialist Republics was born as a result of the 1917 October Revolution, when the Bolsheviks, led by Vladimir Ilich Ulyanov known as Lenin, Established the worlds first communist state by overthrowing the Provisional Government of Alexander Kerensky. There followed a Russian Civil War from which the Red Army formed by Leon Trotsky was eventually to secure a victory for Lenins Bolsheviks. Prior to this the emerging state faced enemies both internally and external, indeed Britain, France and the US all at one time gave support to the whites the enemies of the communists in the Russian Civil war. In 1923 Lenin died and a power struggle ensued to see who would succeed him. Joseph Jugashvili, better known as Joseph Stalin emerged as General Secretary of the Communist Party of the Soviet Union. He set about mercilessly liquidating all opposition. Including his bitter rival Trotsky (who was murdered in exile in Mexico), his merciless repression reached a peak with show trials and executions of alleged counter revolutionaries. The number of people he was responsible for killing either directly or indirectly by failed economic policies etc. is unknown but must run into several millions. The form of communist state he created is commonly called Stalinist. Historians often point out Stalins purges of military officers as one of the main contributing factor in Hitlers early successes in the Soviet Union. The Nazi onslaught came about despite the Non-Aggression Pact signed between the 2 counties in 1940. Nonetheless, by 1944 Soviet troops were poised to begin the final defeat of the Third Reich, from the east. In 1944 a confident and vigorous United States, led by Franklin D. Roosevelt, was relishing the prospect of the liberation of Europe and also the much longed for defeat of Japan. The war, had by dint of the huge amount of government spending, revitalised the American economy and by the final stages of the war America was indisputably the worlds economic heavyweight. Roosevelt was indeed the only American president in history to be elected to four terms in office. He certainly carried the majority of the population along with him. Although, it must be stated that he also earned the undying enmity, of a large section of the American conservative right, who blamed Roosevelt for introducing socialist policies to America i.e. the policies introduced by the first Roosevelt administration, to institute economic recovery in the midst of the Great Depression (known as the New Deal), possibly one of the worst economic crisis that the capitalist economies had ever faced. In reality, the New Deal owed more to the economic policies of the British economist John Maynard Keynes than to those of Karl Marx. Nonetheless, to a section of American Society who imbibed the notion of classic liberal laissez faire economics with their mothers milk; Roosevelts ideas represented an unwholesome and unwelcome change of priorities, and the bitterness felt would not be easily dissipated. With the Japanese attack on the US fleet at Pearl Harbor on the 7th December 1941, and Hitlers Declaration of war against America, the US the Second World War alongside the UK and the Soviet Union which, as previously stated, Hitlers Germany attacked in the summer of 1941 in Operation Barberossa. So right from the outset the alliance between the Soviet Union and the United States was more a marriage of convenience, than a love match. Historically, this alliance was something of an aberration, as the US did not even recognise the USSR, until 1933. However, it wasnt until victory looked certain, that the parties gave any serious thought to the shape of the post war world. In October 1944 the British Prime Minister held a meeting with Stalin in Moscow during the course of which, the post war shape of the Balkans and the contiguous regions was tacitally agreed; or perhaps, more accurately the areas of these regions where each power would have spheres of influence. This meeting was to prove hugely significant in the years to come: in particular as to the thinking of Joseph Stalin. As the end of National Socialism and Japanese militarism became inevitable during the course of 1944, the war aims of the victors became settled in the minds of the probable victors. It soon became apparent that both the USSR and the USA had different end games in mind, which as the international situation settled down in 1945, soon turned out not only to be different but also to a large extent mutually exclusive. These differences became publicly apparent for the first time during the Yalta Conference, a meeting held in the Crimean resort between the leaders of the Allied powers in February 1945, i.e. Stalin, Roosevelt and Winston S. Churchill, the prime minister of the United Kingdom. Although, it is debateable whether, any great or meaningful blueprints for the future of the post war world were actually arrived at during the course of the Crimean Conference, other than the three leaders formally re-affirming the Dumbarton Oaks agreement setting up of the United Nations. However, there were understandings, firstly that elections would be held in all liberated countries, additionally a rather nebulous declaration of self-determination for the said countries. What was not explicitally stated, but nonetheless implicitly understood by all parties was the notion of legitimate spheres of influence, along the lines agreed in the Churchill- Stalin summit in 1944. Had it not been realised before, Yalta it certainly became known during the conferences that each power in particular the Soviets put different interpretations on the notion of free and fair elections and inter alia democracy. This, notion would be physically shaped by events on the battlefield more than lines on a map drawn by political leaders. At Yalta Roosevelt and Churchill informed Stalin that a second front would definitely be launched against Hitler. In addition Churchill and Roosevelt sought to ensure that the agreements viz. free and fair elections would be applied with regard to Poland as it must be borne in mind that this was Britains original war ain in 1939 when it went to war after Hitler invaded Poland. Churchill in particular was aware of the historical enmity that existed between Poland and Russia: Stalin however assuaged Anglo- American concerns, and assured Britain and the US that the Soviet Union would allow free elections in all European countries liberated by t he Red Army The legacy of Yalta, is still the subject of contentious debate, particularly amongst the conservative section of the American body politic; however as was previously stated in terms of ascribing spheres of influence in reality this conference really only confirmed what was happening on the ground i.e. the Red Army had already liberated much of Eastern Europe and was poised for the invasion of the Third Reich proper in 1944/45. Whilst the Western Allies would soon put into effect Operation Overlord landing on the beaches of Normandy on their march, to destroy the Reich from the west; in addition to the push northwards through the now German occupied Italy, in the face of a tactically dogged and inspired German retreat, organised by Field Marshall Albert Kesselring. Thus, it would be difficult to see, short of immediately going to war with the Soviet Union or perhaps credibly threatening to do so, even if that had been either militarily or politically possible; what in reality the Bri tish or the Americans could have done differently. One interesting footnote to the Yalta Conference is that just two days after its conclusion the RAF and the USAAF, bombed the historic eastern German city of Dresden with horrific civilian casualties (around 25,000, although the precise figure was never known) and dubious strategic importance. By the time of the next Allied conference, held in Potsdam in Western Germany in August 1945, the scene had shifted dramatically. President Roosevelt, who had towered over American foreign and domestic policy had died and been replaced by the Vice- President Harry S. Trumann. Roosevelt had not involved Trumann in the field of foreign affairs quite deliberately. He therefore had to get himself up to speed immediately. Trumann was not as understanding of Soviet foibles as Roosevelt had shown him to be; nonetheless he was not, at this stage, anti Soviet. In the United Kingdom too, there was a change in leadership Clement Atlees Labour Government having won a sensational landslide victory in what was dubbed The Khaki election: replacing the wartime coalition led by Churchill (the actual changeover coming during the conference itself). Both Western leaders were suspicious of Stalins motives regarding his plans for Eastern Europe, in particular his approach to the promises made in Yalta in regard to free elections, where it seemed in both American and British minds, that Stalin just wanted the installation of puppet pro- Soviet regimes. The Soviet leader was perhaps somewhat perplexed at this change of attitude, as Stalin understood that he already had agreement on spheres of influence and he considered it a done deal. One factor, which obviously emboldened Trumann, was the knowledge that the US would drop the Atomic Bomb on Hiroshima six days after the end of this conference. The Americans did not officially inform Stalin, but in any event it is likely he was aware of the bomb from his spies (mainly within British Intelligence); nonetheless, it is debatable if Stalin actually understood the awesome power of nuclear weapons at that stage. As the records show Hiroshima was bombed on the 6th August 1945, followed 3 days later by an atomic attack against the Japanese city of Nagasaki. Meanwhile, the Soviet Union declared war on the Japanese on the 8th August 1945. The Japanese in the face of the twin threat from Atomic weapons and the Red Army surrendered on the 15th August. The wartime alliance now began to rapidly unravel as its whole raison detre i.e. the defeat of its wartime adversaries had been accomplished. There were meetings between the parties but little of substance was achieved, and more often than not these meetings would degenerate into accusatorial exchanges. There was no doubt that the power of the bomb was in many ways a show of American strength, to the Soviet Union, one that was noted accordingly. One, agreement of note should be mentioned which would assume great import in the coming years was the Agreement for the Soviets to accept the surrender of Japanese forces above the 38th Parrralel, and the Americans to assume control below this. The area of trade proved another source of disagreement, Roosevelts lend lease scheme that had been of enormous influence throughout the conflict. to all Allied nations, more or less came to an end on the ascension of Truman to the Presidency. In actual fact cargo ships destined for the Soviet Union were called back en- route. To add insult to already injured Soviet feelings was the loss of a Soviet application for US trade credits, somewhere within the Washington bureaucratic machine. The Soviet hunger for tax credits was satiated by the American talk of consultation representation on all matters relating to trade in Eastern Europe. In the same breadth the Americans sought to agree plans for repayment of Soviet lend lease debt. The question of American commercial and cultural hegemony would resonate in Europe in years to come, and not just with the Soviet Union. Perhaps the most important document to come out of this period was the so- called long telegram whose progenitor was George F. Kennan an America specialist on Soviet affairs. Keenans analysis of Soviet policy was widely disseminated within the US State Department and in time would hugely affect the policy of Trumans administration. In this telegram Kennan espouses the view that the Soviet view of the world is essentially akin to that held by the pre revolutionary Russians, dressed up with and made even more lethal by the addition of Marxism. Kennan advised toughness when dealing with the Soviet Union and essentially called for a US policy of containment of Soviet influence, as opposed to the view of Roosevelt, which sought to encourage the Soviet Union into a new liberal democratic order. However, at this stage Truman was not yet ready for a policy of containment, if not idealistic enough to take Roosevelts position he was still hoping for some kind of rapprochement with Stalin. Winston Churchill captured the mood of the times (15th March 1946) from an Anglo/ American perspective at any rate, when in a speech in Fulton, Missouri he declaimed to an audience that included a nodding President Truman that from Szczecin in the North to Trieste on the Adriatic an iron curtain has descended on the continent. Churchill also used this speech to call for an alliance of English speaking nations. Stalin was, not altogether unsurprisingly, alarmed at the thrust of Churchills rhetoric, as in Soviet eyes the target of this proposed alliance could only be the Soviet Union itself: and made his feelings public in an interview given to Pravda on the 13th March 1946. Stalin reiterated Soviet concerns viz. Anglo- American aggressive tendencies and equated the undertones of Churchills speech to the racist ones orated by Adolf Hitler. Stalin also pointed out that the Soviet Union had been invaded via neighbouring countries that were unsympathetic to the Soviet Union. Thus, it did not entail a massive leap in logic to surmise that one of Stalins primary aims was to ensure that all neighbouring states were at the very least pro- Moscow. Perhaps the single largest issue to emerge in the immediate post war years was the status of the defeated Germany. In 1946 Germany was administered by the four victorious allies i.e. the United States, the Soviet Union, the United Kingdom and France (still, smarting over having been left out of the Great Power conferences). The German capital Berlin was similarly divided into four zones. At the outset neither side had any firm or concrete plans for the future of Germany apart from a desire for some form of reparations by the Soviet Union and on the Anglo/ American side a deep desire to avoid the re- creation of the mistake many believed had been made with The Treaty of Versailles i.e. being too punitive in relation to reparations and development in Germany These views although divergent to some degree, need not have been axiomatically opposed. Indeed, at this stage the idea of a united Germany was one that found favour in London. Moscow and Washington, with Paris being the only one to harbour doubts, mainly for internal political reasons. Truman, however increasingly frustrated at what he saw as Soviet obduracy and deception enunciated his feelings in what came to be known as the Trumann Doctrine in March 1947 before Congress in a debate on allocating funds to Greece and Turkey. Essentially this doctrine divided the world into free and enslaved/ enslaver peoples and committed the US to act in the defence of any so called free people being threatened by armed minorities or outside pressures. Stalin (correctly) saw that Truman meant communist when referring to armed minorities etc. He immediately reasoned the Truman Doctrine as a threat to Soviet interests and the Cold War was now off and running, in earnest. The announcement of the new US policy was actually precipitated by the relative decline of the UK in power and influence, and the ravages of the terrible winter of 1947 in Europe. At the time of Trumans speech the main purpose was to secure funds for the anti communist side in the Greek civil war. The UK had been pushed to the brink by the efforts required to sustain the Second World War; and was virtually bankrupt. Most European countries were in a similar if not worse position, if action was not taken to rectify the financial and economic situation as a matter of extreme urgency, it was soon apparent that Western Europe may not require the massed Red Army tanks in order to sharply turn to the left. The solution proposed by the US was at once remarkable and even viewed through the lens of over fifty years extremely generous, if not carried out for reasons of pure philanthropy. The US Secretary of State George Marshall proposed a plan, which would bear his name. The Marshall Plan was formally unveiled in a speech by Marshall at Harvard University on the 5th June 1947, in which a broad outline of an economic aid plan to Europe was outlined. A meeting was held in Paris to take the idea forward, at this stage the Soviet Union was seriously interested in the Marshall Plan. The thing that stuck in the throat of Stalin and his foreign minister Molotov was the idea of common planning and the notion of the Soviet economy being examined by British and American economists. The Soviet Union declined to take any further part in the Marshall Plan. The boundaries of capitalism and communism were now set and would remain so for the next 50 years. The Soviet rejection of the Marshall Plan could not have come as any shock in the West; indeed it may have been exactly what the Anglo- Americans for one were aiming for all along. Europe was now divided between the recipients of American largesse in the west and those countries by dint of their closeness to the Soviet Union who were unwilling, or perhaps unable to accept such American aid. In order to respond to recent events the Soviet Union convened the Communist Information Bureau, known as Cominform in Szklarska Poreba in Poland, which composed of representatives of the communist parties of the Soviet Union, Hungary, Romania, Bulgaria, Poland, Czechoslovakia, France, Italy, and Yugoslavia.The Cominform launched an ideological attack on the Marshall Plan and the Trumann Doctrine. It however was at pains to point out that despite the ideological differences the Soviet Union was perfectly happy to co- exist with capitalism for an unidentifiably long period; after which orthodox Marxist theory predicted the collapse of capitalism due to one or other of the many in built tensions that existed within that system. The desire for both systems to co-exist did not preclude the enlistment of the French and Italian trades unions in an effort to derail the Marshall Plan. The strikes failed in large measure due to the arrival of American food aid in Western Europe. The US for the fist time began to run covert Central Intelligence Agency covert operations within Italy; in an attempt to ensure that the Italian Communists did not succeed in winning the Italian General election. This was done by a series of direct and indirect public pronouncements on the consequences for American aid in the event of a communist victory, together with what was to become the familiar pattern of CIA covert operations i.e. black propaganda, secret payments to non- communist political parties, and special training and equipment for the armed forces. Stalins reaction was characterised by its lack of insight and success in uniting the anti communist political forces in Western Europe. The failure of communist led strikes in Italy and France. In the increasingly heavy-handed approach to the political situation in Eastern Europe alienated many in the left in Europe. The situation in Czechoslovakia where firstly the Czech Foreign Minister had an unfortunate fall from his Foreign Ministry window: swiftly followed by a communist coup in that country severely undermined Soviet credibility in the minds of the Western public. A further crisis developed within the Cominform itself when Stalin tried to exert pressure on the Yugoslav Communist Party to expel its leader Marshall Tito. Tito however retained the confidence of the Yugoslav Communist Party, and far from being feeling himself by Stalins overtures actually began to negotiate for US aid, an act that resulted in Yugoslavias expulsion from the Cominform in 1948. The internecine squabble between Stalin and Tito, had the effect of reducing even further the goodwill of the public towards the Soviet Union within both the US and Europe. Stalin further raised the tension in Europe by paralysing the Allied Control Commission by withdrawing his representative Marshall Sokolovsky. The three other control powers proceeded to treat each of their occupation zones of Germany and of Berlin itself as effectively one unit. In addition plans had been laid for the introduction of the Deutschmark, which was duly introduced in the British, American and French sectors of Germany as well as in the zones controlled by theses three countries of Berlin on the 23rd June 1948. The Soviet response was to immediately begin a blockade of Berlin. For the first time since the cessation of hostilities their existed the very real fear that war could break out. In order to beat the Soviet blockade the Western Allies decided to mount an airlift in order to supply food and other essentials to West Berlin. The Berlin Airlift lasted for eleven months and managed to supply adequate food and fuel for two million Berliners. Despite some calls for the forcing of a passage into West Berlin by tanks, cooler council prevailed .The Soviet rationale for the blockade was simply to prevent the Western Powers proceeding down the road with their plans for a separate West German state: whatever the Soviet intention it was once again based on misjudgement and a miscalculation, and succeeded only in pushing forward the establishment of a West German state. Realising eventually that the only choices open to him was to relent or face fighting a war against a US led alliance armed with nuclear weapons, Stalin abandoned the Berlin Blockade on the 11th May 1949. The consequence of this crisis was the establishment of the very thing Stalin had started the blockade to prevent i.e. the formation of the Federal Republic of Germany on the 20th of September 1949. Following, the rather predictable tit for tat response that was to become the trademark of the cold war, the creation of the German Democratic Republic was announced to the world on the 7th October 1949. The Berlin Blockade and the splitting of Germany succeeded in raising fears within Western Europe to such an extent that there was intense pressure for a formal alliance, which would tie the US into the defence of Western Europe. As a result the North Atlantic Treaty organisation came into being in 1949. The division of Europe was now formalised, and complete along ideological lines. The focus of attention would now turn east, where Mao Tse Tungs communists were in the process of achieving the final defeat of the nationalist Kuomintang forces under Chiang Kai- shek. Conservative opinion in the United States was outraged at this development; accusing Trumanns administration of selling out American interests in the region and failing to provide adequate support to the Kuomintang forces in the Chinese Civil War. This was to be a running sore in the side of the right in America, who viewed it as the sign of communist aggression worldwide. It would act as the impetus for the McCarthy Period, so called because of the committee called The House Committee on Un- American Activities, which would be headlined by Senator Joseph McCarthys purges on alleged communists. McCarthy aided and abetted by future President Nixon unleashed a series of show trials which uncannily mirrored those of Stalin in the 1930s, albeit with considerably less gruesome results Nonetheless, the hearings of this committee changed the atmosphere in the US to such an extent that political liberals, trades unionists and effectively anyone who dared challenge McCarthys orthodoxy was subject to harassment, intimidation and exclusion from employment. The atmosphere endangered by Nixon and McCarthy would help to polarise opinion in America during the late 1940s and well into the 1950s. Against, this backdrop the forces of North Korea backed by Moscow, albeit with some reluctance crossed the 38th Parallel, to invade the western backed South. The attack was repulsed and the forces under the command of wartime hero Douglas Macarthur, after a series of battles advanced towards the Yalu River and Koreas border with China. Seeing this as a provocation China became involved in the war. This brought the world once more to the brink of nuclear conflict, as Macarthur rather injudiciously ruminated about the possibility of using nuclear weapons against China. Fortunately, Trumann declined; the war eventually ending in stalemate with both sides having to be content with the pre-war boundary of the 38th Parallel. The start of the Korean War signalled the end of the development of the cold war, and ushered in the political conditions that would shape the map of the world for the next fifty years nearly. However was the Cold War the inevitable outcome of the situation that arose at the end of World War Two? What is obvious from studying the records of the period is that neither side considered war inevitable, far less desirable. Instead the emergence of the Cold War owed more to serendipity than careful planning and desire by either side. The Cold War began in Europe, as that was where both sides met each other over the ruins of the Third Reich. The Americans with some initial distaste took up where her enfeebled Western Allies left off in South East Asia and the Pacific. The Soviet Union by dint of its support for Marxist regimes found itself being dragged along on the coattails of Maos revolutionary China. Once underway the cold war developed a momentum of its own and its logic embedded itself in the mindset of policymakers in Washington and Moscow. At every turn either superpower would see the nefarious hand of the other behind every event: more often than not erroneously. It is tempting to imagine what the outcome would have been had President Roosevelt not died in 1945. In order to avoid the Cold War the situation needed thought that was imaginative and could see things in a way that was novel. Unfortunately for the world no one emerged in either side of the Iron Curtain with the necessary breadth of vision. Stalin was undeniably a tyrant, and it would have been unlikely that a Soviet Union led by him would have been able to reach a long-term rapprochement with the West. However, the great mistake made by the West was in assuming that the monolithic state espoused by Stalin was truly representative of the Communist Part of the Soviet Union. Indeed Stalin was unique and by tarring his sucessors with the same brush the West was unable to change its perception when a new and potentially more accomadating power took charge in the Kremlin. The Soviet Union for its part made error of judgement so vast as to be inexcusable. Perhaps the greatest of which was its failure to join the Marshall Plan. That and the desire to supplant any form of independent government in Eater Europe, proved in the long term to harbour the seeds of the systems eventual destruction. If more thoughtful council had prevailed, on both sides then perhaps the next fifty years could have been entirely changed. Instead the only real winners of the cold war were the industrial- military complexes as Eisenhower was to term it on both sides, although in the long term only that of the West proved to have the longevity to be called by some the winner.

Multi- Professional and Multi- agency working Essay Example for Free

Multi- Professional and Multi- agency working Essay â€Å"Multi-agency working brings together practitioners from different sectors and professions to provide an integrated way of working to support children, young people and families. † (DfES, 2001) In this essay my aim is to demonstrate an understanding of the collaborative skills required for effective multi professional practice. I will include feedback following a group presentation that I took part in and give my personal reflections of the process. I will then identify the issues and barriers in effecting multi professional practice linking to theory and legislation in Special Educational Needs (SEN) The Every Child Matters, (2004) agenda promotes effective multi- agency working and sharing of information between agencies, and Lord Laming stated that â€Å"effective support for children and families cannot be achieved by a single agency acting alone. It depends on a number of agencies working well together. † Multi- agency working is the involvement of more than one agency, and a team may consist of practitioners from several professional backgrounds who have different areas of expertise. Some of the practitioners may include health, education and social services. Some of these practitioners and professionals are involved in a child’s life are usually at least the child’s parents and the class teacher. This could then expand out to involve a speech therapist, a doctor, a social worker, a nurse and/or a psychologist. All of these people have an interest in helping to support the child and therefore all need to collaborate together for the benefit of the individual children. Speech and language therapists (SLT) are usually provided by the health services and provide formal assessment for pupils experiencing language and communication difficulties. They implement language and communication programmes with individuals and groups. They offer advice and support and assist with target setting and strategies According to Tassoni, (2003, p79) â€Å"the type of support that a child receives will depend on his or her need, but usually exercises and strategies are shared with everyone involved in the child’s care and education, especially parents† In my current role as a Speech and language therapy Assistant, (SLTA) I regularly liaise with the SLT and help to set some of the ndividual targets and provide appropriate resources to help the children to achieve their targets as well as implement programs set. As part of my role of a SLTA I work as part of a communication and learning team and have worked alongside many multi professionals, class teachers, learning support assistants, (LSA) in the school and a social worker. In the office in which I am based, each team member has their own individual skills and expertise that create a multi-skilled approach to support other team members, members of staff, students, parents and other professionals. The team consists of Teachers and Specialist Support Staff skilled in specific areas, SLT, an Occupational Therapists (OT) Early Years support worker and a Parent Support Advisor. As highlighted by the College of Occupational Therapists, (2011) Collaborative working within a multi-professional team can be the â€Å"most effective and efficient way to combine the skills of many professionals for the benefit of service users. †

Charles Mingus Essay -- Biographies Biography Mingus Essays

Charles Mingus Charles Mingus was born on 22 April 1922 in Los Angeles, California. His father joined the army in 1915 after a frustrating career in the post office. His mother died only five months after Mingus was born. The times were hard in Los Angeles, as more and more poor people migrated into the city, and the small suburb of Watts turned into a black ghetto inside of a single decade. But young Mingus was pretty much protected from all the social pressure. His family was basically middle-class. His father has remarried, and Mingus’ step mother had soon taken an active role in his education. Mamie Carson Mingus encouraged her step-children to take an interest in music. This has soon taken shape in the form of violin and piano lessons for Mingus’ older sisters. Apart from the sound of his sisters practicing, the only music allowed in the house was religious music picked up through the radio. But the radio also opened Mingus for African-American music, namely Jazz and Blues. The trips to the local church were also musical as well as spiritual. The yelling and shouting in the church were actually not so different from the sounds of a big band. Mingus had also taken to the piano, just by lifting the lid and trying the keys, and it had become clear to his parents that he had a good ear. At age six Mingus was given a trombone. After a few years of frustrating musical experiences, it was suggested that Mingus pick up the cello. As his interest in Jazz grew, especially after listening to Duke on the radio, he became convinced that the bass was his instrument. Mingus’ first bassist role model was Joe Comfort, who played with Lionel Hampton and Nat King Cole. Comfort lived in the same neighborhood, and was playing gigs with the musicians that Mingus grew up with. However, true inspiration came from meeting Red Callender, who came from the East Coast and played with the likes of Louis Armstrong. 16-year old Mingus became a devout follower and good friend. The sound that would later identify Mingus, full yet sharp, comes from directly from Callender’s influence. Another major influence on all young bassists of that period is the work of Jimmy Blanton with the Duke Ellington orchestra, which had broken new ground in terms of the exposure of the bass as a solo instrument and its unique role in Ellington’s compositions. Arou... ...es Two, with George Adams on tenor and avant-garde pianist Don Pullen. The full power of Mingus’ music with its frequent tempo changes and structural irregularity was finally completely realized. Especially the two center pieces in both albums, Sue’s Changes and Orange Was the Color of Her Dress, Then Silk Blue, show this clearly. Although the bass part is less pronounced then in earlier years, owing to Mingus deteriorating health, the other players more than make up for this, and render his music in a way which is true to his aesthetics. Mingus died on 5 January 1979 from Amyotrophic Lateral Sclerosis. In the last two years of his life he has lost the ability to play and later the use of his whole body. Mingus last works as a composer are songs he composed for Joni Mitchell by singing into a tape recorder. He was honored by many tributes after his death from his fellow musicians. Of special notice is the Epitaph project, led by Gunther Schuller which, while in my humble opinion is not very successful, tries to recapture the special spirit in Mingus’ music. Today the music of Mingus is still being played by the Mingus Big Band, formed by his widow Sue Graham Mingus.

Evolution of Computers :: essays research papers fc

How many inventions in your lifetime can you think of that have changed everything in our society today? Computers have taken over today’s society. From everyday tasks to moving satellites in space, PCs have revolutionized almost everything in our society. Computers weren’t always this complicated though, and were around a long time before anyone even knew what the word â€Å"computer† meant. The Abacus was the first known machine developed to help perform mathematical equations. From what researchers have discovered it was invented around 500 to 600 BC in an area around China or Egypt. This early tool was used to perform addition and subtraction and can still be found used in some of today’s Middle Eastern cultures. In 650 AD the Hindus invented a written symbol for zero. Before this no true written calculations could be made, making this one of the most essential inventions to help computers. In 830 AD the first mathematics textbook was invented by a man named Mohammed Ibn Musa Abu Djefar. The subject of this textbook he wrote was â€Å"Al Gebr We'l Mukabala† which in today’s society is known as â€Å"Algebra† (History of Computers). So what does all of this have to do with computers? Well without numbers computers wouldn’t exist or have any reason to exist. The whole point of a computer is to perform mathematical computations. Computers weren’t the first to do these mathematical calculations though. In 1623 AD Wilhelm Schickard invented â€Å"The Calculating Clock† which would perform operations like addition, subtraction, multiplication, and division. In the year 1801 Jacquard Loom devised a punch card system with a power loom and an automatic card reader. Later that century in 1890 Herman Hollerith invented a census calculator that put each person’s information on a punch card and sent it through an electrical/mechanical tabulating machine. This sped up the process from about 7 years to 2 years making this a very efficient method of performing a census, which in turn helped spread it around the world (History of Computers). Jump to the year 1937 when John V. Atanasoff invented the first electronic computer. This computer and others below, unless otherwise stated, were made using vacuum tubes, â€Å"an electronic device in which conduction by electrons takes place through a vacuum within a sealed glass or metal container and which has various uses based on the controlled flow of electrons† (Dictionary.com). From 1941 to 1954 the governments of various countries started developing different computers for different purposes (Sandiego 1).

Online Privacy as a Corporate Social Responsibility- an Empirical Study

Business Ethics: A European Review Volume 20 Number 1 January 2011 Online privacy as a corporate social responsibility: an empirical study Irene Pollach Aarhus School of Business, University of Aarhus, Aarhus, Denmark Information technology and the Internet have added a new stakeholder concern to the corporate social responsibility (CSR) agenda: online privacy. While theory suggests that online privacy is a CSR, only very few studies in the business ethics literature have connected these two.Based on a study of CSR disclosures, this article contributes to the existing literature by exploring whether and how the largest IT companies embrace online privacy as a CSR. The ? ndings indicate that only a small proportion of the companies have comprehensive privacy programs, although more than half of them voice moral or relational motives for addressing online privacy. The privacy measures they have taken are primarily compliance measures, while measures that stimulate a stakeholder dialogu e are rare.Overall, a wide variety of approaches to addressing privacy was found, which suggests that no institutionalization of privacy practices has taken place as yet. The study therefore indicates that online privacy is rather new on the CSR agenda, currently playing only a minor role. Introduction Since the 1990s, companies striving to be good corporate citizens have had to devise strategies to address issues such as pollution, energy use, waste production, animal testing, child labor, sweatshops, workforce diversity, or advertising to children.It has become a de-facto standard for very large corporations to publish social reports documenting how they address these issues in the marketplace, the workplace, the supply chain, and the community in order to ful? ll their role as good corporate citizens (Snider et al. 2003). The advent of the Internet has not only revolutionized many business models but has also rede? ned what it means to be a good corporate citizen (Post 2000), as most of the above issues are of little relevance to companies dealing with data and technology.One issue of public concern that has become highly relevant for IT companies is online privacy (De George 2000, Johnson 2006). doi: 10. 1111/j. 1467-8608. 2010. 01611. x Information privacy denotes an individual’s right to decide what information is made available to others (Westin 1967). Privacy is thus guaranteed only if individuals know that data are collected about them and if they have control over this data collection and the subsequent use of the data (Foxman & Kilcoyne 1993, Caudill & Murphy 2000). In the United States, privacy-related legislation exists only for health care, ? ancial services, and children on the Internet (Bowie & Jamal 2006), while many aspects of data collection and user control in electronic commerce are still unregulated (Fernback & Papacharissi 2007). Countries of the European Union, meanwhile, protect privacy more strictly (Baumer et al. 2004), which has proven to be a hurdle for US technology companies operating in Europe. In 2008, for example, technology giant Google encountered problems in several European countries with its data handling practices (O’Brien 2008).Despite legislative efforts in Europe, data privacy violations have occurred in a number of 88 r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. , 9600 Garsington Road, Oxford, OX4 2DQ, UK and 350 Main St, Malden, MA 02148, USA Business Ethics: A European Review Volume 20 Number 1 January 2011 large organizations, including, for example, the largest German bank, DeutscheBank (Neate 2009), or T-Mobile UK (Wray 2009). The problems with privacy legislation are that it is dif? ult to identify violations of these laws and that the law may lag behind what is technologically feasible. For the above reasons, global companies have some discretion over how much privacy they grant users and how much they reveal about their data handlin g practices to their users. This discretion adds extra complexity to the moral issue of whether companies take advantage of their powerful position by collecting and using data from users to further their own business interests, for example by sending out unsolicited promotional e-mails or selling user data (Pollach 2005).The discretion companies can exercise when it comes to information privacy and the ethical implications of this discretion entail that information privacy is a question of corporate morality. While theoretical work on corporate social responsibility (CSR) suggests that privacy could be a meaningful addition to a corporate CSR program, little is known about corporate practices. This paper therefore sets out to explore whether and how companies whose core business is based on data and technology are embracing information privacy as a CSR. The ? dings suggest that information privacy is emerging as an element of CSR programs, but that there is a great deal of variety regarding the adoption of privacy as a CSR. The paper ? rst discusses the moral issues behind information privacy on the Internet, reviews the literature on corporate responses to people’s privacy concerns, and then looks at the literature on privacy as a CSR. After describing the sample and the methodology underlying this study, the results are presented and their implications are discussed. The ethics of information privacyThe very core of electronic and mobile commerce revolves around technology, digitization, and the exchange of information, which poses a number of ethical problems (Zonghao 2001). A particular challenge to information handling in electronic commerce is the trade-off between collecting data for the sake of transparency and not collecting data for the sake of privacy (Introna & Pouloudi 1999). Another challenge is the trade-off between collecting data for the sake of pro? ts and not collecting data for the sake of privacy.As commercial transactions on the I nternet or through mobile phones are commonly based on credit-card payments and the shipment of goods to the buyer’s home address, the balance is tipped towards the need for disclosure rather than the safeguard of privacy. However, companies collect not only personally identifying information (PII) from transactions but also collect PII when users register themselves, use online services, participate in sweepstakes or surveys, or send inquiries to the company. In addition to PII, companies collect anonymous click-stream 1/2 data and compile anonymous user pro? es when Internet users navigate the companies’ websites (Kelly & Rowland 2000). Through the collection of IP addresses, PII can also be combined with anonymous click-stream data in order to obtain very comprehensive user pro? les (Payne & Trumbach 2009). The easier access to and increased mobility of data have made information a commodity that is bought and sold by data brokers (Spinello 1998). It is therefore al so possible for companies to buy datasets of user information from data brokers and merge them with the data they have collected themselves.Companies may use the data they collect from customers and visitors on their websites merely to execute transactions, recognize users when they return to the site, and improve their website design based on users’ interests. But companies may equally use such data for purposes other than those they were collected for. For example, they may target banner ads at users, harass users with unsolicited commercial e-mails, or share this information with third parties (Han & Maclaurin 2002). A growing body of literature documents people’s concerns about privacy violations in online transactions (e. . Culnan & Armstrong 1999, Phelps et al. 2000, Sheehan 2002, Norberg & Horne 2007, Norberg et al. 2007). Essentially, these concerns stem from the imbalance in power between companies as data collectors and users as data providers. While companie s have superior knowledge of what user data are collected and how they are r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. 89 Business Ethics: A European Review Volume 20 Number 1 January 2011 handled, users may not even be aware that data are collected, let alone that they are combined into user pro? les. hus not suited to enhance user privacy or engender trust among Internet users. Corporate response to privacy At the turn of the century, some companies began to introduce chief privacy of? cers (Awazu & Desouza 2004). Their tasks include gathering information about social and legal aspects of privacy, devising the company’s privacy strategy, disseminating information about corporate data handling practices to internal and external stakeholders, and representing the company’s commitment to privacy (Kayworth et al. 2005). Another corporate response to information privacy is privacy policies posted on commercial websites (Sama & Sho af 2002).The original idea behind privacy policies on websites was that companies would disclose how they handle the data they collect from users, while users would carefully read through the explanation of the company’s data handling practices, understand their consequences, and then make an informed decision about divulging personal data or not (Ciocchetti 2007). In reality, privacy policies contain legalese, tech-speak, and other obfuscating language patterns that obscure questionable data handling practices (Pollach 2005, Fernback & Papacharissi 2007).Internet users have been found not to read privacy policies for the above reasons (Milne & Culnan 2004). Privacy policies are sometimes supplemented with privacy seals awarded by private-sector institutions (e. g. BBBOnline, TRUSTe, WebTrust) or accounting ? rms. These seals indicate that companies comply with responsible standards of data handling, as de? ned by the awarding institution (Smith & Rupp 2004). Consumers still have to read and understand the privacy policy, as the seal alone does not guarantee that the data handling practices of the company comply with an individual’s privacy preferences (Rifon et al. 2005).The problem with privacy seals is also that they do not effectively protect users from privacy breaches. The sealawarding institution may not know about a privacy breach or, if it does learn about it, can only revoke the seal, but has no means to help people regain lost privacy (Shapiro & Baker 2001). These measures are Information privacy as a CSR Carroll (1979) categorized corporate social responsibilities into economic, legal, ethical, and philanthropic responsibilities, arguing that making a pro? t is the quintessential responsibility of companies, together with their adherence to legal regulations. According to this classi? ation, information privacy can be categorized as an ethical responsibility, given that legislation is insuf? cient to govern corporate decision making i n all areas of data handling. This is elaborated on by Mintzberg (1983), who suggested that areas where CSR comes into play are those ‘where existing legislation needs compliance with its spirit as well as its letter [and] where the corporation can fool its customers or suppliers or the government through its superior knowledge’ (p. 12). If a company decides to address information privacy, it may not just do so because privacy is an ethical corporate responsibility. Rather, Aguilera et al. 2007) argue that companies accept responsibility for social issues for three different reasons: (1) moral reasons determined by morality-driven values; (2) relational reasons driven by the company’s concern about stakeholder relationships; and (3) instrumental reasons driven by corporate self-interest. Moral motives are enacted particularly by individuals with organizational decision-making power who have strong morality-based values. Relational motives are grounded in a compan y’s desire to promote and balance stakeholder interests, thereby building trust, maximizing stakeholder wealth, and gaining social legitimacy (Aguilera et al. 007). Instrumental approaches are self-interest driven, seeking to achieve greater competitiveness and protecting the corporate reputation (Aguilera et al. 2007). The latter approach corresponds to Jones’ (1995) argument that companies that manage to earn the trust of their stakeholders will be able to secure a competitive advantage through savings on monitoring costs, bonding costs, transaction costs, and search costs arising from managing the various corporate stakeholder groups. Instrumental motives 90 r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd.Business Ethics: A European Review Volume 20 Number 1 January 2011 can also be driven by the desire to preempt costly government regulations (Aguilera et al. 2007). The strategy literature follows the instrumental approach to CS R, arguing that companies to which a particular responsibility is highly relevant can bene? t from integrating this responsibility into their overall strategies. Burke & Logsdon (1996) list the following conditions in order for CSR to bring strategic advantages to the ? rm: the chosen CSR issue is central to the company’s mission, is voluntarily embraced, brings bene? s to both the ? rm and to the public at large, is addressed in a proactive manner, and is visible to external stakeholders. It has also been argued that CSR initiatives can bring sustainable competitive advantages in the form of a ? rst-mover advantage (Lieberman & Montgomery 1998). However, for this advantage to emerge, the company must not only be the ? rst one to address a particular CSR comprehensively but must also continuously seek to enhance what it has achieved in order to secure this advantage (Tetrault Sirsly & Lamertz 2008).The strategy literature therefore suggests that companies in the information t echnology industry could bene? t from embracing online privacy as a CSR, especially if they make this commitment visible to external audiences. Although theory suggests that privacy could be a relevant CSR theme for particular companies, very few empirical studies have addressed the link between information privacy and CSR. They include Sharfman et al. ’s (2000) survey among managers on how important they consider a number of social issues, including the protection of privacy.However, in the exploratory factor analysis they conducted, privacy was eliminated from further analyses. Fukukawa & Moon (2004) included information privacy as an indicator of CSR in their study of CSR activities reported by companies in Japan. In addition, Chaudhri’s (2006) case study of global citizenship at Hewlett-Packard mentions privacy as one area the company has included in its CSR agenda. In previous theoretical work, Carroll (1998) has highlighted the protection of online privacy rights as one area where the law lags behind ethical thinking and morality comes into play.Finally, Post (2000) examined the changing role of corporate citizenship in the 21st century and pointed to customer privacy as a new issue of CSR. To date, there is no article that empirically studies in what ways information privacy is actually addressed as a CSR. Research design This study explores whether and how companies are embracing online privacy as a social responsibility, focusing on what measures they claim to have taken and how they communicate these to their external stakeholders in their CSR disclosures.In view of the lack of previous research in this area, this study is exploratory in nature. Accordingly, its goal is to identify the variety of corporate practices rather than to compare and contrast companies. The starting point for the analysis are the three processes of CSR included in Basu & Palazzo’s (2008) process model of sense-making: (1) the reasons a company states for engaging in speci? c CSR activities, (2) the kind of behavior a company displays to live up to its CSR commitments, and (3) the way in which a company regards its relationships with its stakeholders.This section ? rst describes the sample and the data and then goes on to explain the methodology that was applied to analyze the data. Sample The sample consists of the largest companies from IT-related industries, as they are most closely intertwined with information through the hardware, software, or services they provide. To them, information privacy could be a meaningful strategic element of their CSR programs in two different ways. First, they may embrace privacy as a social responsibility in the way they collect and use data.Second, technology does not just violate privacy, it can also enhance privacy. Accordingly, IT companies may engage in corporate social innovation and develop privacy-enhancing products or commit themselves to educating consumers about privacy protection. Clea rly, other large companies, such as retailers, operate online as well, but were not considered for this study, as data and information are not at the core of their activities. Large companies were chosen, as these companies are believed to serve as lead innovators in their industries. All IT-related companies from Europe 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. 91 Business Ethics: A European Review Volume 20 Number 1 January 2011 and the United States listed among the Fortune Global 500 and the ? rst 1,000 companies of the Forbes 2000 company rankings were included in the sample. Neither of the two rankings includes ‘information technology’ as an industry. Rather, both include a number of industries that deal with information and technology. These include Computer and Data Services, Computer Software, Computers & Of? e Equipment, Network and Other Communications Equipment, and Telecommunications from the Fortune Global 500 list and Software & Services, Technology Hardware & Equipment, and Telecommunications Services from the Forbes 2000 list. A few IT companies listed in these two rankings could not be included in the analysis, as they had been acquired by another company since the publication of the rankings. Also, the two rankings overlap to a substantial extent, so that the ? nal sample amounted to a total of 95 IT companies. On each company’s website, the CSR section was accessed.If there was no such section, sections dedicated to the company background, mission and values, or ethics were accessed. The goal was to download all texts pertaining at least loosely to CSR and, if available, the latest CSR report. An important criterion was that privacy-related information was collected only if it was framed as a CSR issue. Privacy policies, which are a standard element of every commercial website, were not collected, as their existence alone does not represent a commitment to social responsibility. Of the 95 companies in the initial sample, 30 companies mention privacy in their CSR discourse.The analysis is thus based on these companies (see Appendix A). Their texts range from 21 to 2,367 words in length. Methods This exploratory study draws on both a positivist approach and a constructivist approach in order to look at the data as holistically as possible (cf. Jick 1979). When studying textual data, the fundamental difference between the two traditions is that the positivist tradition sees language as a transmitter of information, while the social constructionist tradition holds that people consciously and unconsciously create social realities when they use language. Accordingly, the textual data were ? st studied using quantitative content analysis, which systematically records the frequency of particular content features. Because of its quantitative, systematic nature, content analysis de-contextualizes the words from the discourse that is examined and therefore has no mean s to interpret its ? ndings within a wider context. The ? ndings of the content analysis were therefore combined with a discourse analysis and are presented together. The combination of content analysis and discourse analysis has also been suggested by researchers in linguistics (van Dijk 1985, Herring 2004), sociology (Markoff et al. 974), and information systems (Trauth & Jessup 2000). In this study, the results of both analyses together provide a much richer picture of corporate practices than one analysis alone could furnish. This is important, given the absence of previous research on privacy and CSR. Content analysis systematically condenses texts into content categories by applying a coding scheme that produces quantitative indices of textual content (Krippendorff 1980, Weber 1985, Kolbe & Burnett 1991, Neuendorf 2002).The content analysis conducted as part of this study records in a systematic and exhaustive manner which companies in the sample have implemented which measure s to improve user privacy. The approach chosen for this analysis uses factual codes, which capture precisely de? ned facts, as opposed to thematic codes, which capture themes addressed in a prede? ned textual unit (Kelle & Laurie 1995). The factual codes pertain to privacy measures companies have actually taken, but exclude those that companies plan to implement in the future.With no existing coding scheme available, a preliminary coding scheme was developed from the data by examining the texts in the sample inductively (cf. Strauss & Corbin 1990) for measures that companies have taken to secure user privacy. Overall, 41 different measures were identi? ed. The measures were recorded dichotomously as being either present (1) or absent (0). They are listed in Table 2 together with the results. The qualitative approach chosen here was discourse analysis, following a social constructionist tradition, which views discourse as a social action that is shaped by and shapes the context in wh ich it occurs (van Dijk 1997a).Discourse analysis is a 92 r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. Business Ethics: A European Review Volume 20 Number 1 January 2011 method of textual analysis that focuses on how and why language is used in a particular way (van Dijk 1997b). It is based on the premise that people intentionally and unintentionally construct social realities when they engage in discourse. They use language in their roles as members of particular social groups, professions, institutions, or communities but also construct such roles when they use language in social situations (van Dijk 1997a).Similarly, organizational texts can be constructive and constitutive of realities just like text or speech of individuals (Fairclough 2005). Discourse analysis typically pays attention to language features such as repetitions, pronouns, passive voice, nominalizations, modal verbs, agent–patient relations in sentences, and attitudi nal lexis in order to study the roles assigned to the participants in the discourse, the power relations between them, and the foregrounding or the backgrounding of concepts and events.The discourse analysis conducted here examines how companies present themselves as responsible companies when it comes to privacy and data handling. Basu & Palazzo’s (2008) process model of CSR has guided the analysis and therefore also provides the structure of the results section. Accordingly, the results section starts with the companies’ reasons for including privacy in their CSR programs, then presents privacy measures companies have taken as part of their CSR initiatives, and ultimately studies the relationships with the various stakeholders that are affected by the company’s privacy practices.The reasons for including privacy and the stakeholder relationships are analyzed in the form of a discourse analysis. The analysis of the privacy measures is based on a content analysi s, but enhanced with qualitative insights, as needed. Aguilera et al. ’s (2007) classi? cation of moral, relational, and instrumental CSR motives. Table 1 shows this categorization together with the text passages where these motives were expressed.The moral motives found include the understanding that Internet users have privacy rights, which the company wants to observe, and the acknowledgement that the company has the responsibility to protect the data they gather from Internet users. Relational motives include the recognition that customers have a desire for privacy, which the company seeks to meet, and the expectation that privacy protection will help the company win customers’ trust. Ultimately, one company expects to bene? t from its privacy program in that it expects to gain a reputational advantage from privacy protection. CSR behaviorThe content analysis revealed 41 different measures companies had taken to support user privacy (see Table 2). They have been gr ouped into four categories, which are discussed below. One company has implemented 19 of these measures, and nine companies have implemented eight, nine, or 10 different measures. At the other end of the spectrum, there are two companies that have not implemented a single measure, but still talk about privacy in the context of CSR. Further, eight companies have implemented one or two measures, and nine companies have implemented between three and seven measures.Most commonly, a measure was taken by only one company (19 measures) or two companies (six measures). The measure taken most frequently was taken by 15 companies. Thus, there is a broad variety in how companies address privacy. It is also worth noting that it is not necessarily the biggest companies in the industry that have taken lead roles in protecting user privacy. When ranking all companies according to their ranks on the Forbes 2000 and the Fortune Global 500 lists, one can see that the company with the highest number o f privacy measures ranks among the top three on both the Forbes and the Fortune list.The other two companies among the top three in the Fortune and Forbes rankings have implemented only one and three measures, respectively. The three companies Results Reasons for privacy as CSR The texts were examined for indications of why the companies include privacy in their CSR programs. Only 13 companies voiced their motivation for engaging in privacy protection, presenting different reasons why they engage in CSR. The communicated motives have been grouped according to r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. 3 Business Ethics: A European Review Volume 20 Number 1 January 2011 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Table 1: Communicated motives for corporate privacy programs Motive Moral Explanation Three companies acknowledge that people have a right to privacy Quotations ‘To us, the right to privacy includes the right of individuals to have a voice in the use and dissemination of their personal information. ‘A person has the right to control what information about him or her is collected and to determine how that information is used. ’ ‘Con? dentiality and security of consumer data . . . are areas safeguarded by PT in order to respect the freedom and basic rights of each individual’ ‘We feel a strong responsibility to help ensure a safer, more enjoyable Internet, while addressing the challenges to privacy and security posed by today’s new media. ’ ‘Companies have a responsibility to ensure that the information they hold about their customers and employees is protected, stored, transferred, and used i n a responsible manner. ‘Microsoft takes seriously its responsibility to help address the security and privacy challenges of the information-based society, from viruses and spyware to spam and online identity theft. ’ ‘Respect for privacy is part of our commitment to observe high standards of integrity and ethical conduct in all our operations’ ‘Protecting our customers’ privacy is a priority. We understand and respect your desire to protect your personal information. ’ ‘The protection of personal information is a very high expectation among our customers, and to meet it, we . . .. ‘Externally, Sabre is committed to building customer relationships based on trust, and that includes recognizing the importance of protecting personal information. ’ ‘Consumer trust and con? dence is critical to Cisco’s business and to any technology and Internet-related business; as a result, the industry must protect citizensà ¢â‚¬â„¢ privacy. ’ ‘[We] have to acquire a ‘license to operate’ by conducting our business in a decent and responsible way. ’ ‘Security and reliability form the basis of Telekom Austria Group’s stable and successful customer relationships.The Group therefore gives top priority to protecting the integrity and con? dentiality of sensitive data. ’ ‘Main opportunities: Enhance customer and employee trust, . . . support brand/reputation. ’ Four companies hold that they have a responsibility to protect the data they gather from Internet users Relational Two companies recognize that customers have a desire for privacy that needs to be met Four companies view privacy protection as a means to winning customer trust InstrumentalOne company states that it expects to gain a reputational advantage from its privacy program †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. that have implemented the second highest number of privacy measures occupy ranks #77, #87, and #173 on the Fortune Global 500 list and ranks #49, #518, and #782 on the Forbes 2000 list, which indicates that it is not necessarily the biggest companies in the IT industries that embrace information privacy.An investigation of the relationship between the number of measures taken and length of the privacy text on the corporate website revealed a correlation of 0. 77. This suggests that text length is an indicator of how important the issue is to a company. At the same time, it also shows that the companies generally do not talk at length about privacy without having taken relevant measures. One category of measures pertains to the companies’ internal affairs. They address processes, employee conduct, and, to a small extent, suppliers.The measures mentioned most frequently are the 94 r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. Business Ethics: A European Review Volume 20 Number 1 January 2011 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Table 2: The content of corporate privacy programs Internal Physical protection of data Procedural/administrative protection of data Electronic/technical protection of data Privacy policy Privacy is part of the code of conduct Privacy of? e(r) Privacy board/working group Employee training Disciplinary action for employee misconduct Privacy newsletter for employees Employee monitoring Privacy included in employment contract Onl ine resources for employees Ethics hotline for privacy questions Internal privacy campaign Limited employee access to data Online reporting of privacy incidents Regular review of systems and processes Regular review of privacy policy Binding third parties to privacy agreements Reviewing third-party privacy practices Privacy newsletter for customers Guidance/information for consumers Resources for parental control & child safety Privacy e-mail address Integrating privacy into product development Privacy blog Involving stakeholders in design of privacy policy Supporting IS education at schools and universities Publishing privacy research papers Supporting law making Supporting industry self-regulation Working with industry Working with governments Working with NGOs, think tanks Political action committee (PAC) Compliance with laws Exceeding laws Compliance with Safe Harbor Compliance with GRI Privacy seal 6 2 3 15 8 7 3 9 1 1 1 1 1 1 1 3 1 5 3 5 2 1 10 5 2 8 1 1 1 1 2 1 5 6 10 1 11 1 4 1 4 79 External 30 Collaborations 25 Compliance 21 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. existence of a privacy policy and privacy training, privacy being part of the code of conduct, privacy of? cers, physical data protection, and regular review of systems and processes. All other measures taken internally were taken by one, two, or three companies each, for example measures encouraging employees to report privacy violations and to comply with relevant guidelines. Two different measures pertaining to suppliers or other third parties were identi? ed, namely that the company reviews privacy practices of those partners and that these outsiders are bound to a privacy agreement.The second category of measures contains those directed towards external stakeholders. They include r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. 95 Business Ethics: A European Review Volume 20 Number 1 January 2011 primarily guidance for consumers regarding Internet privacy. Five companies take measures that address parents’ concerns about their children’s privacy. In addition to providing information, companies also solicit consumer feedback on privacy matters. Two companies highlight that they have an e-mail address to which people can send privacy concerns and inquiries, and one company involves stakeholders in the design of its privacy policy.The inclusion of privacy considerations in product development was embraced by eight companies. Another group of measures pertain to the participation in industry initiatives and collaborations. Ten companies mention a variety of privacy forums, centers, associations, think tanks, and institutes in which they are involved, in cluding for example, the Electronic Privacy Group, the European Privacy Of? cers Forum, or the Liberty Alliance. Some of them also state that they cooperate with other companies and governments. However, the nature of this cooperation remains unclear, and in some places, the cooperating institutions are not even mentioned.Ultimately, a few US companies express their views on privacy legislation. As part of the measures they have taken, three companies take an active stance for either privacy legislation or self-regulation. Both of these viewpoints are visions at this point, as there is neither privacy legislation nor a functioning model of self-regulation in the United States. The two viewpoints are as follows: ‘We also believe that governments must ? nd improved ways to enforce laws against data breach, misuse and fraud, and help consumers pursue those who mishandle their personal information. . . . HP was one of the ? rst companies to embrace the idea of a comprehensive U. S . privacy law. ‘Because disparate and multiple privacy rules place a heavy burden on global companies, we support a model of industry self-regulation (as opposed to government intervention) in which innovative tools give consumers greater choice in both protecting their personal data and understanding how it may be collected and used. ’ they comply with all relevant privacy laws. As compliance with laws is a legal rather than an ethical responsibility according to Carroll’s (1979) classi? cation of corporate responsibilities, only going beyond the law can qualify as a CSR initiative. Dressing up a legal responsibility as an ethical responsibility casts doubt over the sincerity of these efforts.In fact, one of these 11 companies has implemented no other privacy measure apart from legal compliance. There is only one company that vows to exceed legal requirements: ‘HP is pioneering an approach to the protection and responsible use of personal information. This effort goes beyond compliance with the law. ’ Only a minority of companies have adopted the privacy standards of outside organizations, such as GRI or privacy seal programs. Stakeholder relationships The measures identi? ed above relate to a number of internal and external stakeholder groups, including employees, consumers, parents, industry, suppliers, governments, advocacy groups, and the community at large.However, the analysis of the measures does not reveal anything about the relationships with stakeholders, and in some cases, the stakeholder group to which a particular measure was addressed was not even mentioned. This section therefore focuses speci? cally on the stakeholder groups to which the companies express some form of consideration. This could be in the form of protection measures, information provision, cooperation, or merely by expressing an awareness of their stakes in privacy. In addition to an account of these overt commitments to stakeholders, a discourse analysis is used to uncover discursively constructed relationships with stakeholders. Table 3 lists the various stakeholder groups identi? d, together with their stake in privacy, the number of companies that made a commitment toward each stakeholder group, and an example of such a commitment. This table is different from the results presented in Table 2 in that it was not concrete actions that guided this analysis, but the awareness of stakeholder concerns. We ? nd that companies recognize primarily the stakes of their customers and employees, who exercise a direct and economic in? uence on the company and can therefore be labeled Even companies that do not take a stance on the legislation vs. self-regulation debate emphasize compliance with legislation. Eleven companies state that 96 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. Business Ethics: A European Review Volume 20 Number 1 January 2011 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Table 3: Addressing stakeholder concerns Stakeholder GroupStake # Primary Customers/ Protection of 25 Users their data Employees Suppliers/ Vendors Training Guidelines 14 6 Example ‘In order to help our customers address these issues, we have begun to develop guidance documents to help customers understand which parts of our technology may have privacy applications. ‘We work hard to ensure that Sun employees have the information they need to apply our privacy protection standards in their work. ’ ‘When it is necessary for business reasons to share a person’s information with third parties such as network service providers and marketing campaign partners, we work together to ensure that we main tain the highest privacy standards. ’ ‘We met with government of? cials and regulators in all regions to understand their concerns and initiatives and to help them fully appreciate the potential implications for privacy of new technologies. ’ ‘We are working with other industry participants . . . to develop solutions that help us reach both of these objectives. ‘In 2007, we formed our Stakeholder Advisory Council (SAC) comprising respected experts from a variety of nongovernmental organizations. ’ ‘Symantec is committed to helping parents keep their kids cybersafe. We believe that in the same way that we educate our children about the risks of drugs, smoking, or violence, it is critical that we educate them about the importance of safe computing. ’ ‘We tap this internal resource to offer programs that bene? t our local schools and communities. We are also in the process of implementing an employee-led education program. †™ Secondary Government Industry Advocacy groups Parents Compliance with laws; expertise in data handling Cooperation Cooperation 6 6 3 Protection of 5 their children’s data Expertise 1 Schools/ communities †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ‘primary stakeholders’ according to Ansoff (1965). However, there are also companies that talk about privacy in a CSR context, but do not voice a commitment to these two primary stakeholder groups. Of the 30 companies, ? ve do not state that they do anything to improve the privacy situation of their customers and 16 do not make such a commitment toward their employees. Suppliers, who are also primary stakeholders, are addressed to a smaller extent. We can also see that the companies in the sample largely neglect their secondary stakeholders, i. e. those groups who do not directly in? uence a company’s core business (Ansoff 1965).Only a maximum of six companies interact with each secondary stakeholder group, such as parents or governments. On the surface, all companies studied engage in a discourse characterized by care and concern for privacy. In particular, emotion-laden words like help, understand, respect, concern, and safe abound across all texts studied. For example: ‘Protecting our customers’ privacy is a priority. We understand and respect your desire to protect your personal information. ’ ‘And as the 24 A 7 demands of the Internet Age threaten to overwhelm customers with complexity, they need trusted and reliable companies to help them make sense of technology and put it to use to make their lives better. ’The tone becomes even more concerned when companies address their relationship with parents and children: ‘We understand the responsibility and concern of parents who worry about their children’s exposure to inappropriate content and potentially dangerous interactions on the Web. ’ ‘Protecting our children . . . We believe that in the same way that we educate our children about the risks of drugs, smoking, or violence, it is critical r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. 97 Business Ethics: A European Review Volume 20 Number 1 January 2011 that we educate them about the importance of safe computing. ’ In the second example, the pronoun ‘we/our’ adds to the concerned tone by promoting a sense of collegiality and shared affection.The same is also achieved in other places, when companies use this inclusive form of ‘we’ to reduce the distance between themselves and their outside stakeholders: ‘Our individual sensitivities about how our information is tr eated . . . are not uniform’ or ‘Sun is committed to investigating and addressing the privacy challenges . . . associated with our increasingly digital way of life. ’ In such statements, companies reduce the power distance between themselves and their stakeholders. The inclusive ‘we’ is also an indicator of positive politeness (Brown & Levinson 1987), indicating how writers conceptualize their audiences and what kind of distance writers create between themselves and their audience.While some companies use the inclusive ‘we,’ others talk about companies in general, e. g. ‘all businesses are responsible for . . . ,’ which includes themselves only implicitly and distances themselves from these events. Mostly, though, companies make themselves the causal agents: ‘we must address these concerns by helping to protect . . .. ’ Notably, one company draws its audiences into the discourse by always addressing them directl y, e. g. ‘We understand and respect your desire to protect . . .. ’ All together, the different voices present in these texts suggest that companies have different levels of self-awareness and different understandings of their role in this process.Less variety exists in the distance to the audience, which is – apart from one exception – not explicitly present in the discourse. This suggests that companies do not consider their CSR activities to be dialogic in nature. Another kind of discourse is found in 10 of the companies’ texts studied. This discourse reveals that some companies are actually interested in ? nding a balance between users’ privacy interests and their own business interests rather than protecting privacy unconditionally. They seek to achieve a balance between customers’ privacy interests and ‘business priorities,’ ‘business requirements,’ ‘business needs,’ their ‘values,â₠¬â„¢ or their ‘ability . . . to reap the bene? ts of online interactions. Business interests are also communicated implicitly: ‘our goal is simple: to balance the interests and concerns of our customers’ private information with their interest in receiving quality service and information about useful new products. ’ Alternatively, one company mentions only one weight of the balance, without saying what the other weight is: ‘that we are striking the right balance for our customers’ and ‘to reach balanced results. ’ The discourse of balance is a manifestation of the companies’ power, given that it is they who decide when this balance is reached. Interestingly, this kind of discourse has nothing to do with the motivations they express.Two companies, for example, have voiced moral motives, but also engage in this discourse of balance, as does the one company that has indicated an instrumental motive. It is also worth noting that not a single European company in the sample engages in this discourse of balance. Discussion The literature review has highlighted that users are concerned about privacy and that companies do not respond in a manner that eases stakeholder concerns. The companies chosen for this study are all active in the hardware, software, or telecommunications industries, in which data play a crucial role. Thus, information privacy, and in particular online privacy, is a central issue in their business conduct.The content analysis has revealed that only a small proportion of the largest IT companies comprehensively address privacy as a social responsibility. In the sample, we ? nd both companies that have taken a number of relevant actions to address user privacy and companies that have only taken one or two concrete measures, but nevertheless present privacy as part of their CSR program. A substantial proportion of the measures they have taken fall into the area of compliance and employee condu ct (e. g. guidelines, policies, monitoring, and reporting), while measures that stimulate a stakeholder dialogue or represent corporate social innovation are found less frequently.Further, some companies reveal that they seek to strike a balance between their own business interests and their stakeholders’ privacy needs. The sample even contains companies that 98 r 2010 The Author Business Ethics: A European Review r 2010 Blackwell Publishing Ltd. Business Ethics: A European Review Volume 20 Number 1 January 2011 voice moral motives for framing online privacy as a CSR, while at the same time indicating that they are interested in striking a balance between users’ privacy interests and their own business interests. We have also seen that some of the privacy measures are actually intended to ful? ll legal responsibilities rather than ethical ones.Thus, some companies in the sample voice concerns and a commitment to help, but do not take privacy to the level of an ethical responsibility (cf. Carroll 1991). At the same time, companies load their privacy discourse with emotive terms suggesting concern, commitment, and a desire to help. While this kind of language is typical of CSR messages and can almost be expected (cf. Pollach 2003), it is still in contrast to the results of the content analysis, which has shown that comprehensive privacy programs are for the most part non-existent. The ? ndings also indicate that companies have chosen a wide variety of approaches to information privacy. In fact, many of the different measures denti? ed were taken by one, two, or three companies only. Thus, little mimicry and no institutionalized practices have emerged yet. In uncertain environments, companies have a tendency to model themselves after other companies that are more successful or more respected. This mimicry leads to institutionalized practices that help companies to obtain legitimacy (DiMaggio & Powell 1983). The environment in which the sample compan ies operate can be characterized as uncertain, as there is no comprehensive privacy legislation as yet and privacy is, to some extent, at each company’s discretion. For mimicry behavior to occur, it must be clear to the ? m that adopting a certain practice brings competitive advantages (DiMaggio & Powell 1983). In the case of privacy, an institutionalization of voluntary privacy practices could mean that privacy regulation is preempted. However, as not every company in the sample, and maybe in the industry as a whole, is pro self-regulation, some companies may decide not to adopt privacy practices voluntarily, despite the fact that they care about user privacy. Privacy may be on its way to mature from the ethics/compliance focus to a more responsive, proactive focus, but at the moment, it plays a minor role as a CSR. This point is also re? ected in the ? nding that companies address primarily consumer oncerns and step up employee training, while all other stakeholder groups i n privacy play a subordinate role. Companies may not have recognized the bene? ts to be gained from engaging with secondary stakeholder groups, e. g. from cooperating with industry partners. At the same time, companies may have been too occupied with implementing privacy standards internally, so that their privacy efforts do not involve secondary stakeholders as yet. These internal compliance measures are clearly the sine qua non for a company’s external privacy activities, such as participation in industry initiatives. This study is not without limitations. One clear limitation is that the data stem from corporate selfreports, which are problematic (cf.Podsakoff & Organ 1986) in that they are based on what the company reveals rather than what is actually true. This could mean that companies overstate their activities. At the same time, companies may not have mentioned the particular measures they have taken, because they did not consider them important enough. Also, the samp le size could have been larger, but the small sample size also serves to illustrate that privacy is just about to begin to play a role in CSR programs of technology-oriented companies. 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