The Constitutionality of Physician Assisted Suicide Essay...

Physicians assisted suicide (PAS) refers to interventions by a doctor that either intentionally assist a patient to die (as in giving the patient the lethal means to end their own life at their explicit request), or directly ends a patient’s life (as in a lethal medication administered by a doctor at the explicit request of the patient – euthanasia). In recent years the debate over a patient’s possible right to the aid of a physician in committing suicide has become one of the most discussed issues in medical ethics. The argument for and against PAS is not something unique to this century. It has been going on since the time of the ancient Greeks. The Hippocratic Oath has been called the most widely known of Greek medical texts. It†¦show more content†¦Glucksberg, and three of his terminally ill patients, filed suit against the state of Washington to overturn a law that considered assisted suicide a felony. They argued that this law violated liberties pr otected by the Due Process Clause of the Fourteenth Amendment. The Due Process Clause forbids the states from depriving â€Å"any person of life, liberty or property, without due process of law.† The doctors from Washington believed that the state of Washington had infringed upon these rights because they declared knowingly causing or aiding another person to attempt suicide as being punishable by up to five years in prison and a ten thousand dollar fine. The physicians also compared the right to assisted suicide to a woman’s right to decide to have an abortion which was established in the Supreme Court case Planned Parenthood of Southeastern Pennsylvania v Casey. When tried before a Federal District court it was ruled that the law was unconstitutional, but a Court of Appeals for the Ninth Circuit disagreed and ruled in favor of the state of Washington. In Vacco v. Quill three doctors, also joined by three terminally ill patients, filed a similar law suit challengi ng the constitutionality of the New York state law which prohibited PAS. In writing on the position of their case Timothy E. Quill described his patients as not being suicidal, â€Å"None of them wanted to die, and all would have chosen other paths had their disease not been so sever and irreversible†¦Show MoreRelatedThe Canadian Charter Of Rights And Freedoms1715 Words   |  7 Pageslandmark case of dealing with assisted suicide in Canada, Carter v. Canada (Attorney General) , the Supreme Court of Canada (hereafter SCC) revisited the issue of assisted suicide and confirmed that Canadians have the constitutional right to choose physician-assisted suicide in certain situations. This case involves several parties, including the family of Kay Carter and Gloria Taylor, who were diagnosed with an incurable disease and campaigned against the constitutionality of certain sections of theRead More Dutch vs. American Euthanasia Essay1250 Words   |  5 PagesDutch vs. American Eutha nasia      Ã‚  Ã‚  Ã‚  Ã‚   The Dutch take their euthanasia seriously. The Dutch government has resubmitted its proposal for formally legalizing assisted suicide and euthanasia, while modifying its controversial provision allowing euthanasia for children. When first proposed to Parliament over a year ago, the bill allowed for cases where children from 12 to 16 years old could request and receive euthanasia against the wishes of their parents. The modified proposal still allows childRead MoreQuestionable Popularity Of Euthanasia And Assisted Suicide1355 Words   |  6 PagesQuestionable Popularity of Euthanasia/Assisted Suicide A survey of U.S. oncologists suggests that support for euthanasia and assisted suicide in this profession has declined dramatically in recent years. The survey polled 3299 members of the American Society of Clinical Oncology in 1998. It found 22.5% support for physician-assisted suicide for a terminally ill patient with prostate cancer in unremitting pain, compared to 45.5% support in 1994. Euthanasia in this situation was supported byRead MoreA Study Of U.s. Oncologists Recommends That Backing For Assisted Suicide1201 Words   |  5 PagesRough Draft A study of U.S. oncologists recommends that backing for assisted suicide in this time has declined significantly. A study surveyed 3299 individuals from the American Culture of Clinical Oncology in 1998. It discovered 22.5% in support for doctor assisted suicide for a patient in critical condition with unremitting agony, contrasted with 45.5% support for in 1994. Assisted suicide in this circumstance was upheld by 6.5%, contrasted with 22.7% in 1994. Surgical oncologists will probablyRead More Euthanasia Essay - Concerns About Euthanasia1278 Words   |  6 Pages   Ã‚   A medical examiner from Oakland County, Michigan and three researchers from the University of South Florida have studied key characteristics of 69 patients whose suicides were assisted by Jack Kevorkian between 1990 and 1998. Their findings are published in the December 7 New England Journal of Medicine. Autopsies show that only 25 percent of Kevorkians clients were terminally ill when he helped them kill themselves. Seventy-two percent of the patients had had a recent decline in healthRead MoreEssay Problems with Euthanasia and Assisted Suicide1262 Words   |  6 PagesEuthanasia Problems      Ã‚  Doctors do err on cancer patients survival times, so how can they say when the time is ripe for assisted suicide. A study in the July 1 issue of Cancer, the journal of the American Cancer Society, finds that doctors are often wrong in predicting how long terminally ill cancer patients will live. After studying the accuracy of doctors predictions regarding 233 patients with end-of-life cancer, the researchers found most doctors had a tendency to overestimate survivalRead MoreThe Ethics Of Physician Assisted Suicide1723 Words   |  7 PagesPhysician assisted suicide, the suicide of a patient suffering from an incurable disease, effected by the taking of lethal drugs provided by a doctor for this purpose. The question of whether or not this practice should be made legal in the United States has been one of controversy since 1997. Beginning with the case of Washington v. Glucksberg, where the United States Supreme Court ruled that the matter of the constitutionality of a right to a physician’s aid in dying, was best left up to the statesRead More Euthanasia Essay - Assisted Suicide1579 Words   |  7 PagesAssisted Suicide/Euthanasia      Ã‚   Remarkably, few have noticed that frail, elderly and terminally ill people oppose assisted suicide more than other Americans. The assisted-suicide agenda is moving forward chiefly with vocal support from the young, the able-bodied and the affluent, who may even think that their parents and grandparents share their enthusiasm. They are wrong.    Thus the assisted suicide agenda appears as a victory not for freedom, but for discrimination. At its heartRead MoreShould Physician-assisted Suicide Be Legal? 1473 Words   |  6 Pages Should physician-assisted suicide be legal? This debated subject has no right or wrong answer. Assisting someone in death has a felony murder conviction in some cases. There are a few different ways of being charged, but there are certain circumstances. There are many reasons why I am for it and of course, I have reasons against it. When you have a loved one in a vegetative state, does the family say yes or no to â€Å"pulling the plug?† Is it not the same as assisting a person in death? AnotherRead MoreThe Death Of The Terminally Ill1743 Words   |  7 PagesThis was one patient’s last day on earth, and everyone present continued to pray that she would die soon. I was volunteering for the retirement community my mother worked at, and I was horrified. The atrocities committ ed behind these closed doors in assisted living are not those of abuse, but rather the consequences that arise from having to allow someone die on nature’s time. Many people would respond to the sight at hand with comments about their own death, saying words in joking tones like â€Å"If I ever

Developing a Sustainable Procurement Policy Free Essays

Introduction The rising demand for greener, more environmentally friendly products and services has paved the way for sustainable procurement. In the field of operations management, ‘sustainable procurement has emerged as a way green the purchasing and supply process’ (Walker et al 2009, p.348). We will write a custom essay sample on Developing a Sustainable Procurement Policy or any similar topic only for you Order Now Sustainable procurement means taking consideration sustainability issues in all procurement actions and processes. In its broadest sense, it encompasses the following aspects: (a) it means thinking carefully about what the organisation purchases; (b) purchasing only what the organisation needs; (c) purchasing products and services that have high environmental performance; and (d) taking into account the social and economic impacts of purchasing decisions (Sustainable Procurement Resource Centre 2012). According to Kennard (2006, p.1), ‘sustainable procurement is the process whereby economic development, social development and environmental protection are balanced against business needs.’ In simpler terms, sustainable procurement means carefully considering the impact of every purchasing decision on the environment and on society. The United Nations’ definition of sustainable procurement is similar to that of Kennard (2006). The UN (2010) defines procurement as sustainable if it is able to integrate requirements, specifications and criteria, which are compatible with and favourable towards the protection of the environment, promotes social progress, and supports economic development. Environmental aspect refers to the impacts of the product or service on the environment over the whole life-cycle (i.e. from cradle to grave). Social aspect deals with the effects of purchasing decisions on issues such as labour conditions, international equity in the distribution of resources, etc. Last but not least, economic considerations involve purchasing based on principles of best value for money, price, quality, availability and functionality. These can be achieved through resource efficiency, improving the quality of products and services, and by optimizing costs. For private business organisations engaging in sustainable procurement, it cannot be denied that that they are maximising net benefits both for themselves and the world at large (i.e. society and external environment). As such, businesses integrate cost considerations and the basic procurement criteria of price and quality, with sustainability impacts (usually evaluated in terms of quality consideration). The environmental, economic, and social factors that are part of sustainable procurement are known as the ‘triple bottom line’ or TBL (Meehan Bryde 2011). Despite the seemingly complicated requirements and processes involved for sustainable procurement, this is not meant to burden the market with additional obligations (UN 2010). Sustainable procurement is a well-defined strategy that can be phased gradually throughout the supply chain and the organisation’s business processes. When implemented effectively, sustainable procurement promotes dialogue and open communication between the suppliers, procurers, and management operations. Business Drivers for Sustainable Procurement There are several incentives for businesses to engage in sustainable procurement. One of the main drivers for sustainable procurement is due to its financial benefits. Sustainable procurement helps organisations to eliminate waste, be more energy efficient, reduce the company’s carbon foot print, and save money. Moreover, it can help to enhance the company’s image since this will have a positive impact on customers, especially as there is a rising demand for products and services that are produced in a more socially responsible and environmentally friendly way (CIPS 2012). Engaging in sustainable procurement also helps an organisation to establish a competitive advantage by improving competitiveness. Additionally, sustainable procurement will allow the company to comply with environmental legislation. Some organisations also aim to promote resource efficiency or increase their standing in sustainability rankings such as the Dow Jones Sustainability Index (Copeland 2012). This may be motivated by the company’s corporate social responsibility (CSR) initiatives. Practicing sustainable procurement helps companies to achieve their CSR objectives. For instance, some sustainability programmes provide jobs by sourcing supplies locally, which in turn helps to develop the local economy. The company can also improve their ethical, health and safety standards by requiring suppliers to source raw materials in an ethical and responsible way (OPITO 2012). Kennard (2006) lists down the different benefits of sustainable procurement. These are also some of the main drivers that motivate businesses to practice sustainable procurement in their supply chain management and operations. Manage costs by implementing a more comprehensive approach to whole-life costing Improve internal and external standards via conducting performance assessments Compliance with environmental and social regulations or legislation Manage business risks Improve the company’s image and/or brands Develop a sustainable supply chain for the future Involve the local community A study conducted by Price Waterhouse Coopers and EcoVadis (2010), in collaboration with the INSEAD Social Innovation Centre quantified the value drivers associated with sustainable procurement policies. Through examining several case studies, the quantitative model was developed by analysing the three main drivers for sustainable procurement (i.e. cost reduction, risk reduction, and revenue growth) and their impacts on the company’s annual procurement expenditures, market capitalization, and revenue. These were then compared to the implementation cost of a sustainable procurement programme. The findings of the study show that the cost reduction impact of sustainable procurement outweighs the implementation costs, especially on categories where cost savings and sustainability benefits are aligned. This indicates that businesses engage in sustainable procurement because the value drivers that compel them to engage in sustainability are evaluated to be beneficial to their organi sations. Table 1. Analysis of the main drivers for sustainable procurement vs. impacts on company’s performance Source: Waterhouse Coopers and EcoVadis (2010) Evaluation of Case Studies on Sustainable Procurement In this section, two global multi-national companies are evaluated in terms of their sustainable procurement policies. These are AkzoNobel and IKEA. Case Study: AkzoNobel AkzoNobel is a one of the leading companies in the manufacture and supply of paints, coatings, and specialty chemicals. As of 2012, the company has revenue of ˆ15.7 billion and 57,200 employees in its global operations (AkzoNobel 2012). In 2008, AkzoNobel is the first company to combine its annual report and sustainability report into a single publication. This demonstrated that sustainability is a business case, instead of a novelty, which was an idea held by most companies. For its 2009 agenda, the company included as one of its priorities the achieving world class sustainability and safety. AkzoNobel won the ProcureCon award in 2008 for its leadership in sustainable procurement. AkzoNobel is also one of the top-ranked companies in the Dow Jones Sustainability Index and in 2012; it was evaluated as one of the global super-sector leaders in chemicals (Van Hoeven 2012; AkzoNobel 2012; Achilles 2008). Table 2. Assessment 2012 – Global Supersector Leaders (1) Source: Dow Jones Sustainability Index, Annual Review 2012 It is evident that AkzoNobel has embedded sustainability in its overall corporate strategy. The company manages sustainability by integrating it across the business and it is reviewed based on a balanced score card. In order to map out their sustainability achievements, AkzoNobel has developed a framework to assess the environmental, economical and social aspects of their operations. This framework has three levels: (Van Hoeven 2012; AkzoNobel 2012) Invent – to identify and manage areas that will provide long-term and sustainable opportunities for the company; work with customers and suppliers in delivering eco-premium solutions; and develop their people to lead and deliver innovative solutions Manage – to incorporate a strong sustainability component throughout the entire value chain; work in partnership with suppliers to ensure business integrity and help deliver sustainable value to the customers; optimise processes, improve yields and improve energy efficiency Improve – to improve in meeting compliance especially in the following areas: Integrity management; heath, safety, environment and security management; Product stewardship; and Employment practices. Figure 1. AkzoNobel’s Sustainability Framework Case Study: IKEA IKEA is a global retail powerhouse in the home furnishings sector with over 338 stores worldwide. As of 2012, the company has a sales turnover of ˆ27.5 billion and 154,000 workers in its global operations. IKEA’s business idea is supported by its vision of offering well-designed, functional, and low-priced home furnishing products. The company makes its products affordable so as to enable many people to afford them (IKEA 2012). IKEA’s business units have integrated sustainability in their business plans and managers are responsible for achieving the company’s sustainability targets. To support its sustainability objectives, the company has employed social and environmental specialists with expertise in a wide range of areas. IKEA stores and distribution centres also have social and environmental coordinators to provide training and monitor working conditions, safety, waste management, and water and energy conservation (Van Hoeven 2012). IKEA utilizes a Sustainability Product Score card to help classify its home furnishing range and help the company move towards more sustainable product development. It serves as a guide in improving products based on 11 criteria that have an impact on a product’s sustainability profile during its life-cycle. The results of the scorecard are displayed in individual product labels (IKEA 2011a). Table 3. IKEA KPI – Customers IKEA integrates sustainability in every stage of the value chain. The company is creating and securing sustainable processes for: (a) Product development and sourcing of raw materials of home furnishings and food products; (b) Production and distribution; (c) Stores and shopping centres; and (d) Product end-of-life (IKEA 2011b). In terms of its procurement policy, IKEA has two important focus points: (Van Hoeven 2012) Increasing the sustainability its of supplier base The IKEA IWAY code of conduct is required to be followed by all suppliers. IKEA auditors regularly visit suppliers to ensure that they comply with IWAY criteria. These visits are either announced or unannounced and each supplier is visited at least twice a year. The Compliance and Monitoring Group is responsible for ensuring that the audit criteria are implemented worldwide. Increasing the use of sustainable raw materials. IKEA is taking up leadership in the stewardship of sustainable wood and cotton and the company is adapting their procurement and sourcing functions as necessary. Issues and challenges for organisations in developing a Sustainable Procurement Policy Sustainable procurement in the business setting requires a high degree of cooperation and commitment among all members of the supply chain. Additionally, the ‘lack of understanding of sustainability within business, coupled with poor training and accountability are significant barriers to building supplier capacity’ (Kennard 2006, p.1). Many businesses have developed tools and techniques to support this cooperation and commitment, as well as to instil sustainability accountability in the organisation. Training is very important in fostering a culture of sustainability within an organisation. All parties in the supply chain should be given adequate training regarding the importance and benefits of practicing sustainability. Moreover, the shifting of organisational and supply chain processes into a more sustainable way requires a lot of preparation and education (CIPS 2012). Ethical core values should also be incorporated in the sustainable procurement policies and procedures for contractors and suppliers. Transparency is essential in order to support the organisation’s ability in implementing and ensuring that the policies have been followed. Sustainable procurement policies should include environmental protection, safeguarding the organisation against corruption, respect and consideration for people, and zero-accident tolerance in safety and health issues (Kennard 2006). The transition to sustainable procurement is not an easy task. There are various product certifications, data, labels, and other documentations that make compliance to sustainability initiatives a big challenge. As such, it can be very difficult to synthesize the loads of data regarding a product’s sustainability attributes and evaluate it as sustainably compliant. Additionally, procurement professionals have another challenge – how to integrate these sustainability criteria into purchasing decisions, while also taking into account traditional considerations such as cost, quality, and delivery. More importantly, the biggest challenge is how to roll out the company’s sustainable procurement policy to the thousands of products that it purchases (Suarez 2012). The road to sustainable procurement can be daunting but organisations can start on the right path by aligning their sustainable procurement policy/approach with the company’s overall CSR initiatives and business priorities. Suarez (2012) recommends the following strategy for companies, which are in the beginning phase of their sustainable procurement policy: ‘By understanding how they define a product’s sustainability, companies can prioritize their efforts to reduce the impacts of the products they purchase and align their process with broader corporate sustainability goals. Looking at the full life-cycle of a product, they can focus on the highest impact areas, or hotspots, that overlap with their own commitments to sustainability’ (sec.2). It is also important for companies to consider and involve in the creation of a sustainable procurement policy other internal stakeholders who may not be directly part of the procurement process. For instance, departments such as marketing, product design, and operations/facilities may have significant influence on product specifications and these in turn can influence procurement decisions. The company should involve these individuals in considering sustainability impacts. It is recommended that a company engage in integrated sustainability procurement efforts in order to ensure that relevant people are involved in the process and sustainability is achieved (Suarez 2012). According to Copeland (2012), companies that want to be sustainable due to a passion for being green can only take it to a certain extent. Unless the board and shareholders support their sustainability objectives, they won’t be successful. However, getting the board and shareholders to support a sustainable procurement policy may not be that easy. To address this, the company needs to understand why it makes business sense to be sustainable. In order for the board to support the sustainable procurement policy, it is important to understand the whole life costing of the products being procured. This includes thinking about not just the purchase and usage cost, but also the cost of disposal. Sustainable procurement should also add to the value of the company’s existing products. The product should be improved in some way by the use of sustainable materials, rather than just being sustainable for the sake of being green (Copeland 2012). Procurement professionals should be championing sustainability objectives at the board level to help their organisation to thrive (Van Hoeven 2012). Implementation and Monitoring issues for Sustainable Procurement Implementation and monitoring a sustainable procurement policy is faced with many challenges. This is mainly due to the fact that implementing sustainable procurement means changing policies and procedures and fostering a new mindset and culture to the organisation’s management and employees. Undoubtedly, there will be resistance to such changes. A study by Meehan Bryde (2010) found that although some companies have sustainability objectives included in their corporate mission statements and despite external and internal pressures to embed sustainability; these have not translated into widespread practice of sustainable procurement in their organisations. This indicates that some organisations suffer from inertia in terms of their sustainability initiatives. To neutralise inertia and spur the organisation into action, the authors recommends several strategies: (a) Take experiences from other areas that emphasise the importance of inter-organisational relationships; (b) Develop a small number of sustainable development indicators for procurement and use more advanced environmental practices as examples to demonstrate how these elements have socio-economic impacts; and (c) Instead of just focusing on the pressures and drivers of sustainability, emphasise the triggers to overcome inaction and lead changes in behaviour amongst p rocurement staff. One of the issues in implementing a sustainable procurement policy is the lack of leadership and commitment (Kennard 2006). The organisation needs to elect sustainability champions who will lead in transitioning the company’s policies and processes. Without these leaders, there will be no one to drive the organisation’s sustainability efforts. These leaders should be held accountable for failure to meet the required standards. Alternatively, the organisation could set up a working group or steering committee, comprised of people from different departments, to help find the most effective ways to implement the sustainable procurement policy (Sustainable Procurement Resource Centre 2012). In monitoring the compliance to and effectiveness of a sustainable procurement policy, one critical area that may pose challenges to the organisation is the setting of measurements or KPIs (key performance indicators). The organisation should set how it is going to measure its progress and the impact of the sustainable procurement policy on its supply chain (Copeland 2012). According to Wilkinson Kirkup (2009), ‘Process KPIs can help to demonstrate an organisation’s intent to external organisations, whilst also helping the organisation track the implementation of policies’ (p.24). To avoid confusion and make it easier for employees to adapt, the company should not use a different measuring system than the one it normally uses. New information should be built into existing supplier scorecards and relationship management systems. There should be a seamless integration into the old measurement system so that the business runs as usual despite the changes (Copeland 2012). Another issue in monitoring is compliance. There is the possibility that suppliers will fail to comply with the sustainable procurement policy when the company does not follow up on compliance. As such, organisations should also conduct regular audits to ensure compliance. The performance of suppliers and other members of the supply chain must be regularly monitored to check for adherence to the organisation’s sustainable procurement policies (Wilkinson Kirkup 2009). Conclusions and Recommendations Implementing a sustainable procurement policy has positive final results for a business organisation. It can help to cut costs; increase product sale price, due to the perceived added value from procuring sustainably; and attract more customers through an improved brand reputation or company image (Copeland 2012). Moreover, according to the ICLEI (2012, p.1), a procurement policy that effectively incorporates sustainability can: (a) Reduce environmental impacts; (b) Drive social improvements; and (c) Achieve financial efficiency. These benefits are the main drivers which compel business organisations to engage in sustainable procurement. In evaluating the case studies of two multi-national companies, AkzoNobel and IKEA, it was found that in order for sustainable procurement to succeed, it must be integrated into all aspects of the business from management, operations, and supply chain. Both AkzoNobel and IKEA are leaders in sustainability in their fields because they have successfully embedded a sustainable culture into their businesses. They employ frameworks, principles, and KPIs to help them implement and monitor their sustainability achievements. They have very specific sustainability goals and they regularly audit the performance of different business units, especially in the supply chain, to ensure compliance with the company’s sustainable procurement policies. There are several issues and challenges to developing a sustainable procurement policy. These include: (a) The need for a high degree of collaboration and engagement among members of the supply chain; (b) Lack of understanding about sustainability; (b) Lack of accountability; (c) Poor training; (d) Difficulties in synthesizing loads of sustainability information; (e) Problems with integrating sustainability criteria into purchasing decisions; and (f) Lack of support from the board. There are also challenges in the implementation and monitoring of sustainable procurement policies. These include: (a) Failure to put into action the objectives set forth in the sustainability agenda; (b) Lack of leadership in commitment; (c) Difficulties in setting the measurement tool or KPIs; and (d) Problems in monitoring compliance. Taking into consideration the above challenges and issues, this paper recommends that developing a sustainable procurement policy should include the following: (Kennard 2006; Wilkinson Kirkup 2009) Make the organisation’s members aware of the importance of having a sustainable procurement strategy Train and guide internal and external members of the organisation and supply chain Develop links with other organisations and peer groups to learn from their experiences Develop a standard approach to measuring strategic outcomes Develop operational systems and procedures that are integrated with sustainability measurements and put these into practice in day-to-day procurement and monitoring activities References Achilles UK. (2008). Achilles congratulate ProcureCon 2008 Sustainability Award Winners. Available: http://www.achilles.com/en/uk/news/Achilles-congratulate-ProcureCon-2008-Sustainability-Award-Winners/. Last accessed 12th Dec 2012. AkzoNobel. (2012). AkzoNobel Corporate. Available: http://www.akzonobel.com/aboutus/akzonobel_at_a_glance/. Last accessed 12th Dec 2012. Chartered Institute of Purchasing Supply (CIPS). (2012). Sustainable Procurement Review. Available: http://www.cips.org/products-services/Sustainable-procurement-review/. Last accessed 12th Dec 2012. Copeland, E. (2012). Sustainable procurement makes good business sense. Available: http://www.supplychaindigital.com/procurement/sustainable-procurement-makes-good-business-sense. Last accessed 12th Dec 2012. Dow Jones. (2012). Dow Jones Sustainability Index 2012 Review Results. Available: http://www.sustainability-indexes.com/images/review-presentation-2012_tcm1071-343085.pdf. Last accessed 12th Dec 2012. IKEA. (2011a). The IKEA Group approach to sustainability. Available: http://www.ikea.com/ms/en_US/about_ikea/pdf/group_approach_sustainability_fy11.pdf. Last accessed 12th Dec 2012. IKEA. (2011b). Sustainability Report 2011. Available: http://www.ikea.com/ms/en_US/about_ikea/pdf/sustainability_report_fy11.pdf. Last accessed 12th Dec 2012. IKEA. (2012). The IKEA Concept. Available: http://franchisor.ikea.com/concept.html. Last accessed 12th Dec 2012. International Council for Local Environmental Initiatives (ICLEI). (2012). Sustainable Procurement. Available: http://www.iclei-europe.org/topics/sustainable-procurement. Last accessed 12th Dec 2012. Kennard, M. (2006). Sustainable Procurement. Available: http://www.fig.net/pub/fig2006/papers/ts08/ts08_03_kennard_0843.pdf. Last accessed 12th Dec 2012. Meehan, J Bryde, D. (2011). Sustainable Procurement Practice. Business Strategy and the Environment. 20 (2), p94-106. OPITO. (2012). The importance of sustainable purchasing and supply: An OPITO Case Study. Available: http://businesscasestudies.co.uk/opito/the-importance-of-sustainable-purchasing-and-supply/sustainable-procurement.html#axzz2EvE3MaUV. Last accessed 12th Dec 2012. Price Waterhouse Coopers, EcoVadis INSEAD. (2010). Value of Sustainable Procurement Practices. Available: http://www.pwc.com/en_GX/gx/operations-consulting-services/pdf/value-sustainable-procurement-practices.pdf. Last accessed 12th Dec 2012. Suarez, C. (2012). Going from What to How in Procurement. Available: http://www.bsr.org/en/our-insights/bsr-insight-article/going-from-what-to-how-in-sustainable-procurement/. Last accessed 12th Dec 2012. United Nations (UN). (2010). What is Sustainable Procurement. Available: https://www.ungm.org/sustainableprocurement/default.aspx. Last accessed 12th Dec 2012. Sustainable Procurement Resource Centre. (2012). Sustainable Public Procurement. Available: http://www.sustainable-procurement.org/about-spp/. Last accessed 12th Dec 2012. Walker, H, Gough, S, Bakker, E, Knight, L McBain, D. (2009). Greening Operations Management An Online Sustainable Procurement Course for Practitioners. Journal of Management Education. 33 (3), p348-371. Wilkinson, A Kirkup, B. (2009). Measurement of Sustainable Procurement. Available: http://www.adamwilkinson.com/documents/measuring%20SP%20report%20release.pdf. Last accessed 12th Dec 2012. How to cite Developing a Sustainable Procurement Policy, Essay examples

Accounting Education Teaching and Curriculum Innovations

Question: Discuss about the Accounting Education for Teaching and Curriculum Innovations. Answer: Introduction: For years the teaching of accounting has faced significant challenge including the present days. Hence, it has become a challenge for tutors trying to educate students who are going to work in firms that utilize technology and endeavor in promotion of continuous organizational changes (Hill et al, 2007). This tends to show that the development of this changes need constant attention and effective adaptation for both practioners and academics. For success, it means that there should be the establishment of a neophyte prepared for the purpose of tackling this situation (Rupert Kern, 2016). Hence, this means that students should not only receive the necessary accounting knowledge but they need adaptation to the challenges that are coming up in the online accounting methods. Based on the above discussion, this research main aim is to try and investigate whether online accounting education increases the viability of success, this is because the success rate in terms of tutoring the accounting course tends to be low. The idea of failure in terms of tutoring students in the accounting course serves as motivation. As a researcher, poor tutoring tends to diminish the quality of accountants that are employed by firms, this is because of the low success rate. As a result, it would be important to at least try and investigate if online tutoring may play a critical role in solving the issue of low success when it comes to accounting tutoring. Therefore, the development of this research is important as it outlines the benefits and challenges that may develop due to online accounting education. Research Objectives The primary aim of carrying out this research is to deal with the issue of low success rate in accounting. Hence, we are trying to substantiate if online accounting education may deal with this issues. Other secondary objectives include; The benefits of online accounting education. The challenges that arise in online accounting education. If the process has benefits, what are the effective ways of ensuring that academic accounting institution have adapted to online accounting tutoring. Growth and needs of online education Universities have experienced cash related stress starting late. As indicated by a report issued by the State Higher Education Executive Officers, state and neighborhood fortify for higher planning dropped to $5,906 per full-time proportionate understudy in 2012, a 25-year low in swelling balanced dollars. Further, state and neighborhood supporting for colleges has decreased more than 24% since 2008 alone (Ashwin, 2009). Financing assignments for some state colleges are vivaciously influenced by the run of the mill time it takes understudies to finish their degrees. Given this money related strain, higher get ready foundations have started to make blazing on the web offerings to create bit of the pie and make pay, chronically in game-plan with state or national workforce change tries and goals. The improvement in the quantity of tenants in understudies enrolled in online classes and the need of various schools to overhaul earnings to adjust decreases in state financing will presumabl y achieve these watched floats in web based preparing to continue (Littky Grabelle, 2004). Given the later and chosen change in online bearing, there is an essential need to make techniques to guarantee that the method for internet bookkeeping get ready is comparable to that offered in a standard eye to eye classroom (Levin, 2005). While significant advances have been made in 3 the movement of online substance, there is reliably chance to improve. What is online accounting Most bookkeeping courses in conventional schools and colleges are web-encouraged. Web-encouraged courses meet in a conventional up close and personal setting and use innovation to improve understudy learning results. In such courses, substance, for example, PowerPoint slides, homework assignments and grades are given to understudies on the web. Conversely, mixed courses try not to meet in an up close and personal setting as regularly as conventional or web-encouraged courses. As often as possible, these courses incorporate addresses that are recorded by the teacher and homework issues that are either electronically evaluated or reviewed by the teacher (Wankel, 2012). Many courses in this arrange use online visit rooms and message sheets. For instance, in a mixed course, there might be an online talk board fixated on a proposed FASB standard. Be that as it may, many bookkeeping courses are moving past web-assistance and are presently turning out to be exclusively online courses. These courses normally have no (or extremely constrained) up close and personal gatherings. Some completely online projects oblige understudies to visit grounds once per year (or once amid the program) for live substance. Regularly, online course substance is conveyed through a learning administration framework. This stage encourages cooperation happens among understudies, amongst understudies and personnel and gives a stage to testing (Snyder, 2011). Numerous online courses are exceptionally organized with the end goal that understudies are relied upon to continue through the course material on a predefined calendar and screen their execution through internet evaluating frameworks (Schwartz Ketz, 2004). In a run of the mill week in the course, the educator may post video addresses, oblige understudies to finish on the web assignments, take an in terest in visit rooms or discourse sheets and take tests and exams. Teaching of accounting has faced significant issued for many years. Reason being there is difficulty in educating students on the use of advanced information technology in promotion of continuous development in organization. Therefore, this shows that there is need of there being Type of investigation In our study the experimental research study will be used in our methodology. Experimental research design tends to be a process that is used in planning an experiment that tends to test the hypothesis of research. Therefore, research design is carried in many fields of research. Such a design tends to be significant as it helps our research study to remain in track and proper coverage so as to make sure that the experiment is valid. Data Collection Method Our study will involve both the primary and secondary data method of collection. Primary data is the collections of first hand data, thus the methods that will be used include the conduction of interviews and questionnaires (they will be our focus group). According to Chandra and Sharma (2013) a concentration assemble talk is a connection between at least one scientists and more than one member with the end goal of gathering information. Sample collection/ Sample selection/ respondents number Purposive testing will utilized as a part of this review. Snyder (2011) depicts purposive examining as "a technique for testing where the analyst intentionally picks who to incorporate into the review in view of their capacity to give vital information". The justification for picking this approach was that as an analyst we are looking for information about the positive and negative ramifications of web based bookkeeping training. The rationale for choosing such an approach is for the purpose of seeking knowledge on online accounting education. On the other hand the total number of participants in this study will be 100 participants, accounting practioners from different multinational companies and institutions but possess knowledge on online accounting. The selection of the participants and the sampling procedure that will be involved will be selected random. Random selection tends to be vital since it ensures that the participants are not selected so as to favor the results of the study. Data Analysis Plan The primary data collected through the use of questionnaire will be presented in a likert scale where A= strongly agree, B= neutral, and C=strongly disagree. The secondary data as stated will be sources from books, research journals, web sites and magazines. The data found will be analyzed using excels so as to produce and analyze the relation between traditional accounting education and online accounting education. Research Limitation In our study, we are focusing on the idea of collecting data via primary methods which is questionnaire. Therefore, the only limitation that exist in this study is that it was hard to determine if the responders gave the correct opinions in regards to the online accounting education. Expected Results Based on the research that will be undertaken, it is my expectation that the results found in this research will indicate that online accounting education has benefits in terms of dealing with the low success rate in accounting tutoring. Based, on the data analysis plan its my hope that the data that will be attained shows that the online accounting education deals with the issue of poor accounting education. Also, based on the pertained results it serves right to trigger other researchers to carry out adequate research in regards to this matter of online accounting education. References Elsevier Science (Firm). (2010).Journal Of Accounting Education. Oxford, Pergamon. American Accounting Association. (2010).Issues in accounting education. [Sarasota, Fla.], American Accounting Association. Schwartz, B. N., Ketz, J. E. (2004).Advances in accounting education: teaching and curriculum innovations. Volume 6 Volume 6. Amsterdam, Elsevier JAI. Rupert, T. J. (2015).Advances in accounting education: teaching and curriculum innovations. Kern, B. B., Rupert, T. J. (2015).Advances in accounting education: teaching and curriculum innovations. Volume 17 Volume 17. Snyder, L. G. (2011).Online business education. Reston, VA, National Business Education Association. Wankel, L. A., Wankel, C. (2012).Misbehavior online in higher education. Levin, B. R. (2005).Governing education. Toronto, Ont, University of Toronto Press. Littky, D., Grabelle, S. (2004).The big picture: education is everyone's business. Alexandria, VA, Association for Supervision and Curriculum Development. Ashwin, P. (2009).Analysing teaching-learning interactions in higher education: accounting for structure and agency. London, Continuum International Pub. Group. Rupert, T. J., Kern, B. B. (2016).Advances in accounting education: teaching and curriculum innovations. Hill, P. T., Pierce, L. C., Guthrie, J. W. (2007).Reinventing public education: how contracting can transform America's schools. Chicago, University of Chicago Press.

Walking Away to Try Again free essay sample

Remembering the past can be painful. The relentless aching within your heart when you walked away from something true. Things are always easier said than done. One always realizes this fact by walking away. You experience the diminishing joy you once had, silently escaping your heart leaving your soul feeling empty and isolated. You experience the loss of addiction to love, a feeling that was always there. Love can be a dark world full of deceitful promises and crystal tears. That’s why sometimes by walking away and to try again, can give you a more desirable happiness. To obliterate the pain from the past can be done. The thought to move on can be enviable. Time is relieving of pain and savior of shattered pieces. Even though you may be a frail structure to love, risks are meant to be taken. It’s time to relinquish the anger you have trapped within. We will write a custom essay sample on Walking Away to Try Again or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Oblige yourself to break through the shield that protects your encased heart. My body found life again. By decision through faith,my heart awakened with life again. You will feel like night can give way to day. Love is a benediction! My eyes lost the sight of fear and shone with assertiveness, When trust between two devoted hearts is linked its forever. The meaning of love may be obscure to other, but it’s a gift of life given to be experienced by every individual. Knowledgeable people question the mysteries of emotion dealing with the heart. They try scrutinizing the true meaning of love, feelings and uncontrollable emotions. When you walked way to take another chance†¦ My eyes dried away their tears and my heart started to beat again. You feel overwhelmed by happiness and no regrets. The deepest fears i kept hidden has been replaced by the emotions I have longed for. To be oblivious to the outside world feels intoxicating. You will never recede to the past. You feel rectified by the sentiment of love. Walk away and render your heart to a second chance! When I walked away it gave me back my life and someone true†¦