Principles-Based Accounting Advantages

Principles-Based method of invoice AdvantagesThe primary advantage of principles-based accounting rests in its broad guidelines that can be applied to numerous situations. Broad principles avoid the pitfalls associated with fine requirements that allow squinchs to be written specifically to counterfeit their intent.A 1981 study sponsored by FASB found evidence that managers purposefully try to structure leases as operational leases to avoid incurring additional liabilities. Providing broad guidelines may improve the representational faithfulness of pecuniary financial statements.Principles-based accounting standards allow accountants to apply master key judgement in assessing the substance of a transaction. This approach is substantially different from the underlying box-ticking approach common in rules-based accounting standards.FASB Chair Robert Herz has stated that he believes the professionalism of financial statements would be enhanced if accountants are required to uti lize their judgment instead of relying on detailed rules.A principles-based dodging would result in simpler standards. Herz has claimed that a principles-based system would travel to standards that would be slight than 12 pages long, instead of over 100 pages (BusinessWeekonline, 2002). Principles would be easier to comprehend and apply to a broad range of transactions.Harvey Pitt, former SEC chairman, explained this as follows Because standards are developed based on rules they are insufficiently flexible to accommodate future developments in the marketplace. This has resulted in accounting for unanticipated transactions that is less transparent.The use of principles-based accounting standards may provide accounting statements that more than accurately reflect a companys actual performance. It can be proved by the statement made by Australian Securities and Investments Commission Chair David Knott an increase in principles-based accounting standards would reduce manipulations of the rules (Nationwide News, 2002).Financial statements that are prepared under accounting standards that intelligibly state the accounting objectives, have few, if any, exceptions, and do not include bright-line tests should benefit users. They should be easier to understand, more meaningful and informative, are likely to result in identical transactions and events being accounted for similarly, and more likely to reflect the economical substance of a transaction, in part, because there will be less opportunity for financial engineering. (Heffes, Ellen M ,2004) http//www.allbusiness.com/accounting/258377-1.htmlDisadvantagesA lack of precise guidelines could create unreliable and inconsistent information in the application of standards across organizations and make it difficult to contrast one entity to another. For example, companies are required to recognize both an expense and a liability for a contingent liability that is probable and estimable. On the other hand, a conti ngent liability that is sanely possible is only reported in the footnotes. With no precise guidelines, how should companies determine if liabilities are probable or only reasonably possible? The lack of bright-light standards would reduce the financial statements comparability and consistency.For example, how much income willGeneral Electricactually recognize on a multiyear defense contract under the percentage of completion method of accounting? Will this be comparable to the income reported by its competitors? And most importantly, will the auditors, many of whom have been caught behaving hard recently, abuse their trust and fail to apply the principles in good faith consistent with the intent and spirit of the standards.Principles-based accounting system generally requires preparers and auditors to apply professional judgment to implement and interpret the standards in the absence of sufficient guidance to exercise that judgment. There is a danger because they can be used to ma nipulate financial results. Since they have often set low standards for themselves in this regard (even failing to meet those), it is a big question if they will rise to the occasion.Advantages and Disadvantages of Rules-based Accounting StandardAdvantagesRule-based standards are generally considered easier to audit for compliance purposes, and may produce more consistent and comparable financial reports across entities.Requirements are set show up in detail and compliance with the rules can be more easily monitored and enforced.DisadvantagesEntities may search for loopholes that meet the literal wording of the standard but pause the intent of the standards.Rules-based accounting has not worked in practice. Critics argue that the present U.S. system does not produce accurate reporting. It focuses on checking the boxes more than portraying an underlying economic reality. It filled with specific details in an attempt to address as many possible contingencies as possible. This has ma de standards longer and complicated, and has led to arbitrary criteria for accounting treatments that allows companies to structure transactions to circumvent unfavourable reporting.For instance, lease accounting contains hundreds of pages of rules and interpretations while almost no leased assets appear on corporate balance sheets. The system has created an industry of financial engineering and structured transactions designed to circumvent the rules. Many believe that rules closing structuring loopholes will only result in more elaborate ways to evade them. (Raymond Thompson, 2009) http//www.picpa.org/Content/40856.aspx

Ethics in the Tobacco Industry, Pakistan

Ethics in the baccy plant plant Industry, PakistanAbstractQuite a lot has been said and d wholeness well-nigh task Ethics. several(prenominal) studies endure been conducted emphasizing on the greatness of what and How in assembly line environment. further there has been ordain quite little effort in describing in a unified term of what business moral philosophy exactly asks. Nevertheless(prenominal) existing giant businesses date non been scrutinized of their respectable normals.This ruminate is an test to investigate what moral philosophy does baccy Industry practice. The nerve of Pakistan is taken to comp permite this research so as to backtrack in absence of strict g all overnment regulations how responsible does the exertion be devours. Cost Benefit psycho summary procedure for clarifying this estimable dilemma shows that in the absence of muscular health happening data the fabrications over on the whole public presentation fecal matter be consider ed honorable under utile trail of apprehension. This is because the number of beneficiaries of the manu transgressicularuring in a developing country like Pakistan is immense and the recognise disparages be comparatively less. This thesis let ups the real coaster effect when these issuances atomic number 18 revealed.However this is a deductive psychoanalyse that scarpers to further research questions and discovers new undiscovered ventures to explore. approachEthics is almostly known as the study of finis devising that while doing this considers the astray accepted deterrent example standards. One of the honourable questions however is the h whizst dilemma, in which an issue has dickens conflicting bur arguably valid sides. A Hellenic good dilemma example cig atomic number 18t be of the make out on goodlyo attaing the baccy companies to advertise. If eachowed to do so then that actor set aheadment of an unhealthy practice still on the other hand if t hey atomic number 18 not allowed to advertise then it is clear discrimination surrounded by rights.Similarly Employees watch the right to privacy, nevertheless employers similarly have right to expect safe, competent bearing from employees. Now who is to root the winner between employees choice of taking drugs or employers liberty to let undergo their employees through drug tests? M some(prenominal) such(prenominal) estimable questions are set about by managers e actually day.The jet theme in all good dilemmas is a clash between the privileges of two or more than stakeholders over one another. Traditionally, the orchestrate of morality in business practices has been to supply a decision procedure or approximately formal normative orientation. The place of honorable scheme in the do of business decisions is problematic, and the symptoms are numerous. This butt be seen, for example, in the difficulties authors of business ethics texts often have in employing respe ctable theories to re act upon or clarify issues of ethical or well-disposed concern.In my discernment the theories for firmness of purpose the ethical dilemmas themselves create an ethical dilemma. For instance some of the employees in the organization feel that there shouldnt be obstinate working hours. As long as they are reapingive there should not be any restrictions on them regarding the beat schedules. If we analyze this case under the two schools of thought i.e. utilitarian and the deontological we go forth see that if the employees are productive without imposing the limit of fixed working hours on them i.e. the consequence of the proposition is positive then check to the functional possibility the act is ethical. date Deontological concept give take it as unethical for it will see it as breaking the laws and conventions of the organizationIt can be sight that presently accepted and practiced ethical theories posit strong foundations. In my opinion however these theories are of limited use in solving ethical problems. Their reliability and ability to be generalized can be challenged because they ignore certain aspects of morality and prefer others according to antithetical built in beds that arise in unlike contexts. This study is devoted to resolve the conflict of deciding between what is and what is not ethical in the tobacco plant perseverance.The surmisal chosen for the study is utilitarian system which has two advantages over other alternative ethical theories as how to be applied in conglomerate business endeavors. Firstly as we know that business works for the motive of upbeating egotism and so does utilitarian theory defines morality i.e. morality is to prefer self interest as prime. Secondly utilitarian theory is analyzed by comparing the benefits and harms of a given election and this is how it a put one across finds similarity with profit and loss in enumerateing and business.Since utilitarian theory is quantified wi th the jock of embody-benefit analysis so the data is analyzed by victimisation cost-benefit analysis model. The strive was to be able to resolve the ethical dilemma regarding the existence and functioning of Tobacco exertion without creating an ethical dilemma through the service of resolving it.Business Ethics.Business ethics is a form of applied ethics that tell and solve the ethical and moral issues in the business environment. In the increasingly conscience focused marketplaceplaces of the 21st century, the demand for more ethical business processes and actions (known as ethicism) is increasing (wikipedia, 2007).Historically, interest in business ethics intensify dramatically during the mid-eighties and 1990s, both deep down study corporations and within academia. For example, today most major corporations use alternate words such as kindly responsibility charters, corporate social responsibility etc to bring out the importance of social value and norms.Business ethics has to decide on ethical issues by recordion through the lens of the employee, the enterprise or the society as a whole.Ethical dilemmaIt is the situation in which an issue has two conflicting but arguably valid sides. Ethical dilemmas continue to receive a great deal of tending from philosophers and management experts, who have developed a number of tools to glide by managers through some times confusing and forever difficult decisions regarding ethical dilemmas. However it is important to honor that like the problem the methods for resolving this problem are to a fault not absolute and agreed upon. Even the best models rarely lead to a atomic number 53 answer that is absolutely right, just or fair, but they do point the way to answers that seem more right, more just, or more fair than others Hosmer(1988 a).Principles of ethical analysis have their roots in normative philosophy, the study of proper thoughts and conduct, or how race should behave Hosmer(1988 b). Five comm just applied normative approaches are described as under.Deontology.Deontology depends on the intentions of a person making the decision or performing the act. A deontologist would disagree with the emphasis on outcome as the determinant of moral actions because consequences are generally equivocal and mutable at the time the decision is made. Immanuel Kant (1724-1804) provided much of the base for agnizeing this concept in all eras.Theories of Justice.Theories of justice explain ethical decisions on the basis of honor and impartiality (Stead et al, 1990). This philosophy stresses social justice. Critics point out that this theory assumes that social cooperation provides the basis for all economical and social benefits, which may or may not be certain (Stead et al, 1990).Theories of Rights.Theories of rights as from the name indicate that the most ethical decision will be based on protecting hoi pollois right that ability potentially be affected by the decision (Courtlan d et al, 1992). Theories of rights, unlike theories of justice, depend upon on match opportunities for choice and exchange, not on equal allocations of wealth and income. As discussed earlier sometimes the conflicting rights become the shortcoming of the application of this theory (Courtland et al, 1992).Social need Theories.Social contract theories hold that when separates become a part of a bigger confederation such as an organization of a local community then they agree to share the values of that group and also agrees to the means of reaching the agreed upon goals (Thomas, 1991). Critics argue that social contract theories do not give liberty to the individual thinkers who might have a contradicting opinion from their fellow community members (Thomas, 1991).Utilitarian theories.Utilitarian theories support the idea that ethical behavior results in the sterling(prenominal) good for the greatest number. So, according to utilitarian theories, the most ethical decision creates the greatest degree of benefits for the greater number of people while having a potential of inducing comparatively lesser amount of amends or harm (Hitt capital of Ohio, Ohio 1990). Consequentialist moral theories are teleological which means that they aim at some goal state and evaluate the morality of actions in footing of progress toward that state.Tobacco Industry and Business Ethics.This section will outline some diachronic facts related to tobacco plant manufacture and will also highlight how this intentness grew from the scratch. This section also includes the description of the functioning of the tobacco industry in financial value of business ethics since from the beginning of its origin right up till now. Finally the chapter concludes by briefly stating how it became a part of Muslim and Asian culture.Tobacco Plant.Tobacco is a natively fostered plant of America. Tobacco plant has actually small seed such as one ounce approximately contains over trine hundred t housand seeds. This plant started creation cultivated according to an estimate thousand years B.C.As previous(predicate) as one B.C., Tobacco started being used in various religious activities. Not yet if religious but also was thought to be of quite a medicinal importance by American Indians. It was basically thought of as ache killer and was also used by quite a number of people as a cure all solution.Discovery of the New World.Christopher Columbus was gifted dried tobacco leaves by the American Indians. As it was brought to europium it started to be giving all over the Europe. Europeans grew it against a misinformation that tobacco has a mend tendency and that it can cure all the diseases no matter how big or small. correspond to a book written by a Spanish doctor in 1571 tobacco could cure at least thirty six health problems. Thomas Harriet a Virginian in 1588 invented locoweed as he wanted to discover a way that could help take a daily social disease of tobacco. Later he died of wind up cancer because it was through the nose then that they use to breathe tobacco.In 1610 Sir Francis Bacon realized that trying to quit green goddess was real difficult. In 1632 for the first time for moral reasons smoking got forbid in Massachusetts.Tobacco A Growth IndustryFor the first time when tobacco industry got significant industry value was in 1776. In the American Revolutionary War It acted as a security against the loans America borrowed from France.However scientists continued to understand the chemicals in tobacco, as well as the dangers they had. In 1836 tobacco was recognized as a lethal commodity.In 1847, the celebrated Phillip Morris was established, selling hand rolled Turkish cigarettes. Until 1900 chewing tobacco was the most famous tobacco product however cigarette started becoming famous in 1990s. As the cigarette was gaining popularity so was anti smoking campaigns with the notion of some states in America petition for total ban on tobacco . The demand for cigarettes however kept growing.The Recent trends.In 1980s was the time when legal actions gained their pace against the working of tobacco industry as in 1982 from the Surgeon General reports it was evident that tobacco is injurious to health and by no means its use or sale can be termed legal. It was also known that passive smoking may cause lung cancer. It was in 1990 that smoking got banned in all the flights except for the flight to Alaska and Hawaii.In 1990, Ben Jerrys initiated anti smoking campaigns and terminated business with tobacco industry allies. This lead Tobacco industry to change their strategy in the 80s and 90s and they started marketing their products heavily in developing countries of Asia. The strategy was to acquire market share from the markets with more flexible rules for tobacco business.It has been revealed that tobacco industry has realized all long and is aware of the noisomeness of their products. Knowing this did not stop them from d oing and expanding business and they have been justifying this by stating that people make assured choice. This draws our attention on the fact that those who are being unredeemed need to take measures against this blame.The arrival of Tobacco in the Muslim World.Quite similar to the situation in Europe Tobacco use started by physicians and started to gain popularity through medical manuals and journals in the Middle East by the last years of the sixteenth century (Grehan, 2006). Those responsible for carrying the said(prenominal) message were mostly non Muslims that had contacts with Europe and could easily understand, interpret and translate the work of Europeans for the locals (Gokhale, 2009).There were not any segments of Middle eastern society that did not contribute to this constantly increasing demand. While investigating tobaccos prevalence in his era, the Damascene jurist Abd al Ghani al Nabulsi confidently stated in 1682, Tobacco has now become extremely famous in all the countries of Islam People of all kinds have used it and devoted themselves to it I have even seen young children of about five years applying themselves to it (Ghauri, Atcha, Shiekh, 2006, p.34). Among these early users were quite a lot of women (Grehan, 2006).As Grehan (2006, p.413) states from the time of its first entry, tobacco would have to force back strenuous challenges from political and religious authorities, who in the most deprecative tests of its appeal would join forces in sporadic anti-smoking campaigns. One widely accepted methodology was to win a debate for proving tobacco as an intoxicant and that it has the same affect on the body as wine therefore strictly forbidden by Islamic law as resourced in Quran and hadith (Grehan, 2006).Tobacco manufacture in subcontinent started in Akbars reign. But by 1617 its use had become so widespread that Akbars successor Jahangir (1605-1627) issued a verdict forbidding the smoking of tobacco Gokhale (2009).Tobacco Industry of Pakistan.Smoking can be proved as monstrous for peoples health but for the economies such as of Pakistan and other such nations, it is the good news that they will forever and a day want to hear. This section intends to highlight the important usage tobacco plays in the economics of the country.Tobacco industry contributed 4.4 per cent or over Rs 27.5 billion to the total GDP of Pakistan including Rs 15.17 billion, including Rs 14.54 billion in excise handicraft and sales tax, in 1997. According to data provided through the lucre resources it can be seen that tobacco industry recompenses six times more taxes than is earned from the cotton plant industry. This makes the tobacco industry to pay over five per centum of all the taxes that are collected by the country. Furthermore over a million people are working as tobacco industry employees. destination area has also increased in the last decade that means increase in business. The epitome indicates the increase of thirty percent which is even less than the percentage increase of production i.e. hundred and forty five percent.The save crop of Pakistan whose outlet exceeds the world average is also tobacco i.e. its per hectare yield equals that of the US and several other developed countries that makes approximately nineteen hundred kilograms.Tobacco Industry and Ethics.Tobacco Companies cannot be treated like rest of the companies as all their practices and products are not like other companies. Tobacco industry conjure ups the products that are not only legal but at the same time they are also deadly for their consumers. How wondrous is that a product can kill more than half(prenominal)(prenominal) of its regular users?As such, in monetary value of CSR activities, they cannot simply figure among the ranks of other consumer goods companies. Despite the tobacco industrys thinly-veiled attempts to gain corporate respectability and companies claims to have changed their practices, they keep on ad opting unethical strategies to promote their products, expand markets and increase profits (WHO, 2003). accusive of studyThe research will focus on the Tobacco Industry of Pakistan as the case of Ethical dilemma situation.The research will investigate what ethics do the tobacco industry practice. And can they be termed ethical under Utilitarian school of thought. Utilitarian theory is the world renowned theory to solve various ethical dilemmas in price of the consequences an activity has. In short the study will be conducted to justify the role of Tobacco Industry in foothold of business ethics.Literature reviewThis chapter serves as a backbone of the whole study. This study is deductive in approach so a roll in the hay review of the existing lit and schools of thoughts was mandatory to recommend future issues for research. The section starts with defining the warmheartedness concepts and terminologies followed by how and where these concepts have been used. This section also st ates why one theory and method has been selected over the others. As the chapter grows there are arguments far and against of the practices of tobacco industry and how they varied in two time zones i.e. from 1980-1999 and from 2000-2007.Business ethics DilemmaBusiness ethics adapts its functioning from the methods prescribed by normative believes to resolve the moral issues in businesses. Business ethics studies both profit and non-profit corporations. vivacious practices are judged on the basis of what ought to be done in the given situation. One circumstantial feature is vital to the business ethics. Business ethics has to account for strategic concerns. In the business sphere, ethical reflection has to allow for the interest at stake, in order to avoid being so high commandmentd that one disregards all consequences for the corporations future ( beam Pratley 1997).The common opinion seems to be that the term business ethics is not found anywhere in its true spirit. This is thou ght because ethics and business in soul are different. Where ethics preaches being nice and openhearted there business finds its way to satisfy self interests and smutty quarryives.Organizations spend a lot of time and effort in implementing new initiatives for profit making and cost cutting however not even half of this commitment of resources can be seen for the implementation of ethical programs. The impression is given that adherence to the ethical code of practice is adequate rather than embracing its true spirit. Ethical considerations have no more value than the choice of plants in the office.The view of Friedman (1976) that the only social responsibility of business is to increase its profits. Other lit has suggested that specialized ethical theories should be applied to business to erupt understand behavior in the context of the business organization. RobertAllanCooke (2004, p.2-5) evaluates in his study some primeval fallacies about business ethics and finds that the good ethics is good business should still be termed as true.On the one hand we have the common good for society arising spontaneously from a largely unregulated market of companies pursuing their self interest and on the other hand looking for the benefit for the fellowship that it is standing for. In both cases the benefits are supposedly efficiency and fair distribution. interpreted from the level of the corporation this appears to be a real time situation offering a minimum of restriction on market behavior and upper limit control over internal affairs (Andrew Bartlett David Preston 2000).We encounter various situations in our life where we have to resolve any dilemma. And Businesses are no exceptions. Businesses and managers have to maximize their profits and optimize their cost in terms of resources and while planning for this all they come across many situations where they have to choose among two choices i.e. termed by economists as opportunity cost. The choices sometimes c reate an ethical dilemma and the decision in such cases become more complex.With regard to consumers, the example of tobacco is particularly typical to understand. When seen in the through the lens of time it can be observed that in the short term, a need is satisfied on the expense of the long term loss of health of the customers. This has always been the strategy of the tobacco industry to not let their business slow down. While the advertisement campaign in the United States was getting pace to encourage adolescents not to smoke, the tobacco companies were making new customers of the same age or teenagers in Asia an Africa by distributing free cigarettes (Levin 1991).Ethical dilemma TheorySuch dilemmas are dealt with ethical theories. One considered under the study is Utilitarian Theory. Utilitarianism is a Western adopted theory that has a history starting from the late 1700s (Harris, 2002 Shanahan Wang, 2003). Harris stated that utilitarianism is one of the most powerful and persuasive traditions of moral thought in our culture (p. 119). Rachels (1998) described utilitarian theory as based in social renewing in human nature and behaviour, and it is that alternative to natural law that encompasses it as well.Along with the hand clapping the utilitarian theory is also criticized by many. As Peter Pratley (1997, p.140) states that it may happen that an option seems to be most profitable for the large majority, while at the same time we feel that it is morally totally illegitimate from the point of view of distributive justice. Whereas most receive a relatively minor benefit, a small number have to cope with outrageous costs.Applying Utilitarian guidelines continually is impossible, even for private corporations with noble humanitarian intentions. Utility asks too much from individual private businesses. If each time decisions were made corporations adopted only the utilitarian most perfect solution, many would have to close down especially if they had t o pay for the environmental damage they do.Utilitarian thinking favors bringing about the greatest total amount of good that we can (Harris et al 2000 p. 77). According to a utilitarian, we have, as our most basic obligation, toproduce the greatest good for the greatest number, orMaximize aggregate happiness (these are assumed to be equivalent).Problems for the general utilitarian approach are (Harris et al 2000 pp. 77-78)Utilitarianism is an information-intensive view, since there can be an enormous number of applicable factual issues.Another problem is ascertain the audience for a decision, which the textbook defines as the population over which the good is to be ought to be maximized (p. 78) that is, audience refers to all those whose happiness would be affected by the agents decision. This is problematic because decisions can sometimes affect an enormous number of people (not to mention non-human animals), into the indefinite future.Finally, the utilitarian approach is claimed to neglect considerations of justice, because it ignores the distribution of benefits and harms.Cost Benefit AnalysisHow do we decide whether a given action is morally right or wrong? The answer given by cost-benefit analysis that maximizing benefits should be the priority is very similar to the answer sorted out by utilitarian. Economists who do cost-benefit analysis claim that certain non market things are hard to quantify in terms of notes value but yet it is exciting and ambitious (Steven 1981).Benthams ideal of a precise quantitative method for decision making is most full realized in cost-benefit analysis. This method differs from Benthams hedonistic calculus in the main in the use of monetary units to express the benefits and drawbacks of various alternatives (Mishan, 1976). Primarily hedons and dolors i.e. positive and negative values were used to calculate utilitarian results. Any project the buck amount of the benefits exceeds the dollar amount of the damages is exp ense pursuing, according to cost benefit analysis, and from among different projects.A distinction is mostly made, moreover, between cost-benefit analysis and efficient analysis. Cost-effective analysis assumes that there is already some agreed upon end and what is the most good means for achieving this end. Cost-benefit analysis, by contrast, is used to select both the means to ends and ends themselves (Baram, 1980).Experts in cost-benefit analysis attempt to overcome the problem of assigning dollar figure to non economic goods with a technique known as shadow pricing. This consists of determining the value reflected by peoples market and non market behavior.According to Macintyre (1977) cost benefit analysis is offered as a method that is itself value-free and applies only the values that people express in the market. Critics charge, however, that the method is heavily value-laden since the values of the analyst cannot be excluded entirely. Cost benefit analysis requires the ana lyst to determine what constitutes a cost and a benefit.However the defenders of cost-benefit analysis reply that any theory is value laden, and an advantage of cost-benefit analysis that it makes its value commitments explicit, so that they can be flagged and properly taken into account. This view has been support in the work of Boatright (1997, p.46).A virtue of cost/benefit is that it seeks to lift a nebulous and endless policy debate out of the realm of ideology or moral preference into a more documentary realm of testable factual propositions. The object is to gather the best available evidence of social impacts or costs and then, within a social accounting or utilitarian framework, to compare social prescriptions in terms of their prospects for reducing those costs. Yet, as Alasdair Macintyre has cogently argued, utilitarianism has unavoidable limitations that the cost/benefit specifists seldom take into account.Pragmatists who present cost/benefit analysis as a value-neutra l tool, Macintyre argues, often lose sight of the fact that utilitarian tests always presuppose the application of some prior non utilitarian principle which sets limits upon the range of alternatives to be considered.(Macintyre 1977)These inputs into the putatively objective cost/benefit analysis are inherently value-laden. When they are not made explicit and are not subjected to the same rigorous tests applied within the circumscribed framework of the cost/benefit analysis itself, they can compromise the objectivity of the entire enterprise.Criticism has been immense but the allegation to assign monetary value to the non market entities is not only the challenge faced by utilitarian theory but also all other political and ethical theories (Shepley, 2006).Cost-benefit analysis can be thought of as an attempt to operationalize utilitarianism using economic analysis.The textbooks template for applying cost-benefit analysis (Harris et al 2000 p. 79)Assess the available options.Assess the costs and benefits (each measured in monetary terms) of each option for the entire audience of the action, or all of those affected by the decision.Make the decision that is likely to result in the greatest benefit relative to cost that is, the course of action must not be one in which the cost of implementing the option could produce greater benefit if spent on another option.Problems for cost-benefit analysis are (Harris et al, 2000, pp. 80-81)Considerations of justice in the distribution of benefits and costs are ignored.Can all of the relevant costs and benefits really be adequately represented in monetary terms?What about public (non-market) goods?Can a monetary value be placed on human lives?It has been used in the past tense to justify morally unacceptable practices like slavery and child labor.McMaken (2001) in his article shows how sure the method is to come up with such sensitive decisions such as government regulations etc. In his article he states, Its the return of cost-benefit analysis.Coast (2004) argues that cash represents a passage to consumption so loss of money can represent the worth of things lost and vice versa. The advantage of using money in analysis is that money is very familiar to people and its worth is highly recognized.CBA addresses allocative efficiency which is achieved by minimizing the waste of resources and then to make one person better off without making another loose (Rushby John Cairns, 2006).Tobacco Industry Ethics1980-1999The study is conducted for observing the tobacco Industrys ethical practices for that reason some literature has been explored regarding the desired objective. Tobacco is a major health hazard and an important economic commodity. It is very rational to say that if it would have been useful to use tobacco products then anti tobacco campaigns must not have been accepted so widely. On the other hand, the market for tobacco is so big that these anti tobacco regulations are hard to implement.The m anagement of every joint-stock company is commissioned by the shareholders to achieve the maximum profit on the capital invested and to increase its market share. Consequently, a decrease in tobacco consumption or the number of consumers is not in the interests of the tobacco companies. Their goal is to increase production and consumption. The tobacco companies do not, as a rule, make statements implying that the use of their products can lead to illness or death. They may say that tobacco has been considered to be associated with increased risks.As ethical considerations now are accepted by the tobacco industry itself, an analysis of their practice of autonomy, doing good, justice and doing no harm could be done and analysed (Fagerberg et al, 1990). Now when people make informed choice that is claimed by tobacco industry to be autonomy. When people enjoy the tobacco products and consider them as their need, tobacco industry terms it as doing well to people. Allowing people to make the choices under no authority is doing justice and there is no final medical report for health consequences so that means doing no harm in the eyes of tobacco industry (Tobaks, 1990)All these arguments can be refuted asserting non-profitable motives in the service of humanity, and with the guiding principle of ethical responsibility formulated by the philosopher Hans Jonas in (1984). consequently the tobacco companies can be accused of misusing the word autonomy as they overlook the fact of chemical dependency on tobacco.Also, the long-term effects are so immense that it is difficult to defend short-term motives of both consumers and the industry. The arguments for justice and doing no harm are counteracted by the knowledge that use of tobacco leads to lesions, sometimes direct mortal lesions, and by the circumstances that general knowledge based on facts can hardly be achieved to a sufficient degree in a whole population. To sum up, it is insane for the tobacco companies to find moral defenses for their misconduct.Despite kindle scientific evidence against cigarettes, the tobacco industry continues to debate over the controversial results of different scientists for proving or disproving smoking as an important cause of deaths by various diseases (REthics in the Tobacco Industry, PakistanEthics in the Tobacco Industry, PakistanAbstractQuite a lot has been said and done about Business Ethics. Several studies have been conducted emphasizing on the importance of what and How in business environment. However there has been put quite little effort in describing in a unified term of what business ethics exactly asks. Nevertheless existing giant businesses have not been scrutinized of their ethical practices.This study is an attempt to investigate what ethics does Tobacco Industry practice. The case of Pakistan is taken to complete this research so as to check in absence of strict government regulations how responsible does the industry behaves. Cost Benefit anal ysis procedure for clarifying this ethical dilemma shows that in the absence of strong health hazard data the industrys overall functioning can be considered ethical under utilitarian school of thought. This is because the number of beneficiaries of the industry in a developing country like Pakistan is immense and the recognized harms are comparatively less. This thesis gives the real coaster effect when these results are revealed.However this is a deductive study that leads to further research questions and discovers new undiscovered ventures to explore.IntroductionEthics is mostly known as the study of decision making that while doing this considers the widely accepted moral standards. One of the ethical questions however is the ethical dilemma, in which an issue has two conflicting bur arguably valid sides. A classical ethical dilemma example can be of the debate on allowing the tobacco companies to advertise. If allowed to do so then that means encouragement of an unhealthy prac tice but on the other hand if they are not allowed to advertise then it is clear discrimination between rights.Similarly Employees have the right to privacy, but employers also have right to expect safe, competent behavior from employees. Now who is to decide the winner between employees choice of taking drugs or employers liberty to let undergo their employees through drug tests? Many such ethical questions are faced by managers every day.The common theme in all ethical dilemmas is a clash between the privileges of two or more stakeholders over one another. Traditionally, the place of ethics in business practices has been to supply a decision procedure or some formal normative orientation. The place of ethical theory in the making of business decisions is problematic, and the symptoms are numerous. This can be seen, for example, in the difficulties authors of business ethics texts often have in employing ethical theories to resolve or clarify issues of ethical or social concern.In my opinion the theories for resolving the ethical dilemmas themselves create an ethical dilemma. For instance some of the employees in the organization feel that there shouldnt be fixed working hours. As long as they are productive there should not be any restrictions on them regarding the time schedules. If we analyze this case under the two schools of thought i.e. Utilitarian and the deontological we will see that if the employees are productive without imposing the limit of fixed working hours on them i.e. the consequence of the proposition is positive then according to the utilitarian theory the act is ethical. While Deontological concept will take it as unethical for it will see it as breaking the laws and conventions of the organizationIt can be observed that presently accepted and practiced ethical theories posit strong foundations. In my opinion however these theories are of limited use in solving ethical problems. Their reliability and ability to be generalized can be chall enged because they ignore certain aspects of morality and prefer others according to different situations that arise in different contexts. This study is devoted to resolve the conflict of deciding between what is and what is not ethical in the Tobacco industry.The theory chosen for the study is utilitarian theory which has two advantages over other alternative ethical theories as how to be applied in various business endeavors. Firstly as we know that business works for the motive of benefiting self and so does utilitarian theory defines morality i.e. morality is to prefer self interest as prime. Secondly utilitarian theory is analyzed by comparing the benefits and harms of a given option and this is how it again finds similarity with profit and loss in accounting and business.Since utilitarian theory is quantified with the help of cost-benefit analysis so the data is analyzed by using cost-benefit analysis model. The strive was to be able to resolve the ethical dilemma regarding t he existence and functioning of Tobacco industry without creating an ethical dilemma through the process of resolving it.Business Ethics.Business ethics is a form of applied ethics that identify and solve the ethical and moral issues in the business environment. In the increasingly conscience focused marketplaces of the 21st century, the demand for more ethical business processes and actions (known as ethicism) is increasing (wikipedia, 2007).Historically, interest in business ethics accelerated dramatically during the 1980s and 1990s, both within major corporations and within academia. For example, today most major corporations use alternate words such as social responsibility charters, corporate social responsibility etc to highlight the importance of social values and norms.Business ethics has to decide on ethical issues by looking through the lens of the employee, the enterprise or the society as a whole.Ethical dilemmaIt is the situation in which an issue has two conflicting bu t arguably valid sides. Ethical dilemmas continue to receive a great deal of attention from philosophers and management experts, who have developed a number of tools to guide managers through sometimes confusing and always difficult decisions regarding ethical dilemmas. However it is important to note that like the problem the methods for resolving this problem are also not absolute and agreed upon. Even the best models rarely lead to a single answer that is absolutely right, just or fair, but they do point the way to answers that seem more right, more just, or more fair than others Hosmer(1988 a).Principles of ethical analysis have their roots in normative philosophy, the study of proper thoughts and conduct, or how people should behave Hosmer(1988 b). Five commonly applied normative approaches are described as under.Deontology.Deontology depends on the intentions of a person making the decision or performing the act. A deontologist would disagree with the emphasis on outcome as th e determinant of moral actions because consequences are generally indefinite and uncertain at the time the decision is made. Immanuel Kant (1724-1804) provided much of the base for understanding this concept in all eras.Theories of Justice.Theories of justice explain ethical decisions on the basis of fairness and impartiality (Stead et al, 1990). This philosophy stresses social justice. Critics point out that this theory assumes that social cooperation provides the basis for all economic and social benefits, which may or may not be true (Stead et al, 1990).Theories of Rights.Theories of rights as from the name indicate that the most ethical decision will be based on protecting peoples right that might potentially be affected by the decision (Courtland et al, 1992). Theories of rights, unlike theories of justice, depend upon on equal opportunities for choice and exchange, not on equal allocations of wealth and income. As discussed earlier sometimes the conflicting rights become the s hortcoming of the application of this theory (Courtland et al, 1992).Social Contract Theories.Social contract theories hold that when individuals become a part of a bigger community such as an organization of a local community then they agree to share the values of that group and also agrees to the means of reaching the agreed upon goals (Thomas, 1991). Critics argue that social contract theories do not give liberty to the individual thinkers who might have a contradicting opinion from their fellow community members (Thomas, 1991).Utilitarian theories.Utilitarian theories support the idea that ethical behavior results in the greatest good for the greatest number. So, according to utilitarian theories, the most ethical decision creates the greatest degree of benefits for the greater number of people while having a potential of inducing comparatively lesser amount of damages or harm (Hitt Columbus, Ohio 1990). Consequentialist moral theories are teleological which means that they aim at some goal state and evaluate the morality of actions in terms of progress toward that state.Tobacco Industry and Business Ethics.This section will outline some historical facts related to tobacco industry and will also highlight how this industry grew from the scratch. This section also includes the description of the functioning of the tobacco industry in terms of business ethics since from the beginning of its origin right up till now. Finally the chapter concludes by briefly stating how it became a part of Muslim and Asian culture.Tobacco Plant.Tobacco is a natively fostered plant of America. Tobacco plant has very small seed such as one ounce approximately contains over three hundred thousand seeds. This plant started being cultivated according to an estimate thousand years B.C.As early as one B.C., Tobacco started being used in various religious activities. Not only religious but also was thought to be of quite a medicinal importance by American Indians. It was basically th ought of as pain killer and was also used by quite a number of people as a cure all solution.Discovery of the New World.Christopher Columbus was gifted dried tobacco leaves by the American Indians. As it was brought to Europe it started to be grown all over the Europe. Europeans grew it against a misinformation that tobacco has a healing tendency and that it can cure all the diseases no matter how big or small.According to a book written by a Spanish doctor in 1571 tobacco could cure at least thirty six health problems. Thomas Harriet a Virginian in 1588 invented smoking as he wanted to discover a way that could help take a daily dose of tobacco. Later he died of nose cancer because it was through the nose then that they use to breathe tobacco.In 1610 Sir Francis Bacon realized that trying to quit smoking was really difficult. In 1632 for the first time for moral reasons smoking got prohibited in Massachusetts.Tobacco A Growth IndustryFor the first time when tobacco industry got sig nificant industry value was in 1776. In the American Revolutionary War It acted as a security against the loans America borrowed from France.However scientists continued to understand the chemicals in tobacco, as well as the dangers they had. In 1836 tobacco was recognized as a lethal commodity.In 1847, the famous Phillip Morris was established, selling hand rolled Turkish cigarettes. Until 1900 chewing tobacco was the most famous tobacco product however cigarette started becoming famous in 1990s. As the cigarette was gaining popularity so was anti smoking campaigns with the notion of some states in America asking for total ban on tobacco. The demand for cigarettes however kept growing.The Recent trends.In 1980s was the time when legal actions gained their pace against the working of tobacco industry as in 1982 from the Surgeon General reports it was evident that tobacco is injurious to health and by no means its use or sale can be termed legal. It was also known that passive smokin g may cause lung cancer. It was in 1990 that smoking got banned in all the flights except for the flight to Alaska and Hawaii.In 1990, Ben Jerrys initiated anti smoking campaigns and terminated business with tobacco industry allies. This lead Tobacco industry to change their strategy in the 80s and 90s and they started marketing their products heavily in developing countries of Asia. The strategy was to acquire market share from the markets with more flexible rules for tobacco business.It has been revealed that tobacco industry has realized all long and is aware of the harmfulness of their products. Knowing this did not stop them from doing and expanding business and they have been justifying this by stating that people make informed choice. This draws our attention on the fact that those who are being blamed need to take measures against this blame.The arrival of Tobacco in the Muslim World.Quite similar to the situation in Europe Tobacco use started by physicians and started to g ain popularity through medical manuals and journals in the Middle East by the last years of the sixteenth century (Grehan, 2006). Those responsible for carrying the same message were mostly non Muslims that had contacts with Europe and could easily understand, interpret and translate the work of Europeans for the locals (Gokhale, 2009).There were not any segments of Middle Eastern society that did not contribute to this constantly increasing demand. While investigating tobaccos prevalence in his era, the Damascene jurist Abd al Ghani al Nabulsi confidently declared in 1682, Tobacco has now become extremely famous in all the countries of Islam People of all kinds have used it and devoted themselves to it I have even seen young children of about five years applying themselves to it (Ghauri, Atcha, Shiekh, 2006, p.34). Among these early users were quite a lot of women (Grehan, 2006).As Grehan (2006, p.413) states from the time of its first entry, tobacco would have to rebuff strenuou s challenges from political and religious authorities, who in the most critical tests of its appeal would join forces in sporadic anti-smoking campaigns. One widely accepted methodology was to win a debate for proving tobacco as an intoxicant and that it has the same affect on the body as wine therefore strictly forbidden by Islamic law as resourced in Quran and Hadith (Grehan, 2006).Tobacco manufacture in subcontinent started in Akbars reign. But by 1617 its use had become so widespread that Akbars successor Jahangir (1605-1627) issued a verdict forbidding the smoking of tobacco Gokhale (2009).Tobacco Industry of Pakistan.Smoking can be proved as dangerous for peoples health but for the economies such as of Pakistan and other such nations, it is the good news that they will always want to hear. This section intends to highlight the important role tobacco plays in the economics of the country.Tobacco industry contributed 4.4 per cent or over Rs 27.5 billion to the total GDP of Pakis tan including Rs 15.17 billion, including Rs 14.54 billion in excise duty and sales tax, in 1997. According to data provided through the internet resources it can be seen that tobacco industry pays six times more taxes than is earned from the cotton industry. This makes the tobacco industry to pay over five percent of all the taxes that are collected by the country. Furthermore over a million people are working as tobacco industry employees.Cultivation area has also increased in the last decade that means increase in business. The figure indicates the increase of thirty percent which is even less than the percentage increase of production i.e. hundred and forty five percent.The only crop of Pakistan whose yield exceeds the world average is also tobacco i.e. its per hectare yield equals that of the US and several other developed countries that makes approximately nineteen hundred kilograms.Tobacco Industry and Ethics.Tobacco Companies cannot be treated like rest of the companies as a ll their practices and products are not like other companies. Tobacco industry produces the products that are not only legal but at the same time they are also deadly for their consumers. How wondrous is that a product can kill more than half of its regular users?As such, in terms of CSR activities, they cannot simply figure among the ranks of other consumer goods companies. Despite the tobacco industrys thinly-veiled attempts to gain corporate respectability and companies claims to have changed their practices, they keep on adopting unethical strategies to promote their products, expand markets and increase profits (WHO, 2003).Objective of studyThe research will focus on the Tobacco Industry of Pakistan as the case of Ethical dilemma situation.The research will investigate what ethics do the tobacco industry practice. And can they be termed ethical under Utilitarian school of thought. Utilitarian theory is the world renowned theory to solve various ethical dilemmas in terms of the consequences an activity has. In short the study will be conducted to justify the role of Tobacco Industry in terms of business ethics.Literature reviewThis chapter serves as a backbone of the whole study. This study is deductive in approach so a complete review of the existing literature and schools of thoughts was mandatory to recommend future issues for research. The section starts with defining the core concepts and terminologies followed by how and where these concepts have been used. This section also states why one theory and method has been selected over the others. As the chapter grows there are arguments far and against of the practices of tobacco industry and how they varied in two time zones i.e. from 1980-1999 and from 2000-2007.Business ethics DilemmaBusiness ethics adapts its functioning from the methods prescribed by normative believes to resolve the moral issues in businesses. Business ethics studies both profit and non-profit corporations. Existing practices are ju dged on the basis of what ought to be done in the given situation. One specific feature is vital to the business ethics. Business ethics has to account for strategic concerns. In the business sphere, ethical reflection has to allow for the interest at stake, in order to avoid being so high high-principled that one disregards all consequences for the corporations future (Peter Pratley 1997).The common opinion seems to be that the term business ethics is not found anywhere in its true spirit. This is thought because ethics and business in soul are different. Where ethics preaches being nice and charitable there business finds its way to satisfy self interests and nasty objectives.Organizations spend a lot of time and effort in implementing new initiatives for profit making and cost cutting however not even half of this commitment of resources can be seen for the implementation of ethical programs. The impression is given that adherence to the ethical code of practice is adequate rath er than embracing its true spirit. Ethical considerations have no more value than the choice of plants in the office.The view of Friedman (1976) that the only social responsibility of business is to increase its profits. Other literature has suggested that specialized ethical theories should be applied to business to better understand behavior in the context of the business organization. RobertAllanCooke (2004, p.2-5) evaluates in his study some fundamental fallacies about business ethics and finds that the good ethics is good business should still be termed as true.On the one hand we have the common good for society arising spontaneously from a largely unregulated market of companies pursuing their self interest and on the other hand looking for the benefit for the company that it is standing for. In both cases the benefits are supposedly efficiency and fair distribution. Taken from the level of the corporation this appears to be a real time situation offering a minimum of restrict ion on market behavior and maximum control over internal affairs (Andrew Bartlett David Preston 2000).We encounter various situations in our life where we have to resolve any dilemma. And Businesses are no exceptions. Businesses and managers have to maximize their profits and optimize their costs in terms of resources and while planning for this all they come across many situations where they have to choose among two choices i.e. termed by economists as opportunity cost. The choices sometimes create an ethical dilemma and the decision in such cases become more complex.With regard to consumers, the example of tobacco is particularly typical to understand. When seen in the through the lens of time it can be observed that in the short term, a need is satisfied on the expense of the long term loss of health of the customers. This has always been the strategy of the tobacco industry to not let their business slow down. While the advertising campaign in the United States was getting pace to encourage adolescents not to smoke, the tobacco companies were making new customers of the same age or teenagers in Asia an Africa by distributing free cigarettes (Levin 1991).Ethical dilemma TheorySuch dilemmas are dealt with ethical theories. One considered under the study is Utilitarian Theory. Utilitarianism is a Western adopted theory that has a history starting from the late 1700s (Harris, 2002 Shanahan Wang, 2003). Harris stated that utilitarianism is one of the most powerful and persuasive traditions of moral thought in our culture (p. 119). Rachels (1998) described utilitarian theory as based in social transformation in human nature and behaviour, and it is that alternative to natural law that encompasses it as well.Along with the applause the utilitarian theory is also criticized by many. As Peter Pratley (1997, p.140) states that it may happen that an option seems to be most profitable for the large majority, while at the same time we feel that it is morally totally improper from the point of view of distributive justice. Whereas most receive a relatively minor benefit, a small number have to cope with outrageous costs.Applying Utilitarian guidelines continually is impossible, even for private corporations with noble humanitarian intentions. Utility asks too much from individual private businesses. If each time decisions were made corporations adopted only the utilitarian most perfect solution, many would have to close down especially if they had to pay for the environmental damage they do.Utilitarian thinking favors bringing about the greatest total amount of good that we can (Harris et al 2000 p. 77). According to a utilitarian, we have, as our most basic obligation, toproduce the greatest good for the greatest number, orMaximize aggregate happiness (these are assumed to be equivalent).Problems for the general utilitarian approach are (Harris et al 2000 pp. 77-78)Utilitarianism is an information-intensive view, since there can be an enormous number of relevant factual issues.Another problem is determining the audience for a decision, which the textbook defines as the population over which the good is to be ought to be maximized (p. 78) that is, audience refers to all those whose happiness would be affected by the agents decision. This is problematic because decisions can sometimes affect an enormous number of people (not to mention non-human animals), into the indefinite future.Finally, the utilitarian approach is claimed to neglect considerations of justice, because it ignores the distribution of benefits and harms.Cost Benefit AnalysisHow do we decide whether a given action is morally right or wrong? The answer given by cost-benefit analysis that maximizing benefits should be the priority is very similar to the answer sorted out by utilitarian. Economists who do cost-benefit analysis claim that certain non market things are hard to quantify in terms of money value but yet it is exciting and challenging (Steven 1981). Benthams ideal of a precise quantitative method for decision making is most fully realized in cost-benefit analysis. This method differs from Benthams hedonistic calculus primarily in the use of monetary units to express the benefits and drawbacks of various alternatives (Mishan, 1976). Primarily hedons and dolors i.e. positive and negative values were used to calculate utilitarian results. Any project the dollar amount of the benefits exceeds the dollar amount of the damages is worth pursuing, according to cost benefit analysis, and from among different projects.A distinction is mostly made, moreover, between cost-benefit analysis and cost-effective analysis. Cost-effective analysis assumes that there is already some agreed upon end and what is the most efficient means for achieving this end. Cost-benefit analysis, by contrast, is used to select both the means to ends and ends themselves (Baram, 1980).Experts in cost-benefit analysis attempt to overcome the problem of assigning dol lar figure to non economic goods with a technique known as shadow pricing. This consists of determining the value reflected by peoples market and non market behavior.According to Macintyre (1977) cost benefit analysis is offered as a method that is itself value-free and applies only the values that people express in the market. Critics charge, however, that the method is heavily value-laden since the values of the analyst cannot be excluded entirely. Cost benefit analysis requires the analyst to determine what constitutes a cost and a benefit.However the defenders of cost-benefit analysis reply that any theory is value laden, and an advantage of cost-benefit analysis that it makes its value commitments explicit, so that they can be flagged and properly taken into account. This view has been supported in the work of Boatright (1997, p.46).A virtue of cost/benefit is that it seeks to lift a murky and endless policy debate out of the realm of ideology or moral preference into a more ob jective realm of testable factual propositions. The object is to gather the best available evidence of social impacts or costs and then, within a social accounting or utilitarian framework, to compare social prescriptions in terms of their prospects for reducing those costs. Yet, as Alasdair Macintyre has cogently argued, utilitarianism has unavoidable limitations that the cost/benefit specifists seldom take into account.Pragmatists who present cost/benefit analysis as a value-neutral tool, Macintyre argues, often lose sight of the fact that utilitarian tests always presuppose the application of some prior non utilitarian principle which sets limits upon the range of alternatives to be considered.(Macintyre 1977)These inputs into the putatively objective cost/benefit analysis are inherently value-laden. When they are not made explicit and are not subjected to the same rigorous tests applied within the circumscribed framework of the cost/benefit analysis itself, they can compromise t he objectivity of the entire enterprise.Criticism has been immense but the allegation to assign monetary value to the non market entities is not only the challenge faced by utilitarian theory but also all other political and ethical theories (Shepley, 2006).Cost-benefit analysis can be thought of as an attempt to operationalize utilitarianism using economic analysis.The textbooks template for applying cost-benefit analysis (Harris et al 2000 p. 79)Assess the available options.Assess the costs and benefits (each measured in monetary terms) of each option for the entire audience of the action, or all of those affected by the decision.Make the decision that is likely to result in the greatest benefit relative to cost that is, the course of action must not be one in which the cost of implementing the option could produce greater benefit if spent on another option.Problems for cost-benefit analysis are (Harris et al, 2000, pp. 80-81)Considerations of justice in the distribution of benefi ts and costs are ignored.Can all of the relevant costs and benefits really be adequately represented in monetary terms?What about public (non-market) goods?Can a monetary value be placed on human lives?It has been used in the past to justify morally unacceptable practices like slavery and child labor.McMaken (2001) in his article shows how trustworthy the method is to come up with such sensitive decisions such as government regulations etc. In his article he states, Its the return of cost-benefit analysis.Coast (2004) argues that money represents a passage to consumption so loss of money can represent the worth of things lost and vice versa. The advantage of using money in analysis is that money is very familiar to people and its worth is highly recognized.CBA addresses allocative efficiency which is achieved by minimizing the waste of resources and then to make one person better off without making another loose (Rushby John Cairns, 2006).Tobacco Industry Ethics1980-1999The study i s conducted for observing the tobacco Industrys ethical practices for that reason some literature has been explored regarding the desired objective. Tobacco is a major health hazard and an important economic commodity. It is very rational to say that if it would have been useful to use tobacco products then anti tobacco campaigns must not have been accepted so widely. On the other hand, the market for tobacco is so big that these anti tobacco regulations are hard to implement.The management of every joint-stock company is commissioned by the shareholders to achieve the maximum profit on the capital invested and to increase its market share. Consequently, a decrease in tobacco consumption or the number of consumers is not in the interests of the tobacco companies. Their goal is to increase production and consumption. The tobacco companies do not, as a rule, make statements implying that the use of their products can lead to illness or death. They may say that tobacco has been conside red to be associated with increased risks.As ethical considerations now are accepted by the tobacco industry itself, an analysis of their practice of autonomy, doing good, justice and doing no harm could be done and analysed (Fagerberg et al, 1990). Now when people make informed choice that is claimed by tobacco industry to be autonomy. When people enjoy the tobacco products and consider them as their need, tobacco industry terms it as doing well to people. Allowing people to make the choices under no authority is doing justice and there is no final medical report for health consequences so that means doing no harm in the eyes of tobacco industry (Tobaks, 1990)All these arguments can be refuted asserting non-profitable motives in the service of humanity, and with the guiding principle of ethical responsibility formulated by the philosopher Hans Jonas in (1984). Thus the tobacco companies can be accused of misusing the word autonomy as they overlook the fact of chemical dependency on tobacco.Also, the long-term effects are so immense that it is difficult to defend short-term motives of both consumers and the industry. The arguments for justice and doing no harm are counteracted by the knowledge that use of tobacco leads to lesions, sometimes direct mortal lesions, and by the circumstances that general knowledge based on facts can hardly be achieved to a sufficient degree in a whole population. To sum up, it is insane for the tobacco companies to find moral defenses for their misconduct.Despite overwhelming scientific evidence against cigarettes, the tobacco industry continues to debate over the controversial results of different scientists for proving or disproving smoking as an important cause of deaths by various diseases (R

Health Literacy in Australia

Health Literacy in AustraliaHealth literacy was defined as the degree to which individuals induct the capacity to obtain, process, and scan rudimentary intumesceness selective information and services needed to fabricate appropriate wellness decisions (IOM, 2004, p. 32).I nonherwords, it is the persons ability obtain and understand healthc atomic number 18 information and make decisions based on those information whilst following those instructions during the treatment process. Health literacy can contextual where demands are made as well as learning which is brought upon by the participating parties according to the situation ((Rudd, Moeykens, Colton, 1999). According to the statistics almost 50 percent of the longanimous admitted that they are not familiar to basic information round health condole with. A successful treatment can be linked to be directly proportional to the health literacy and low level of this may lead to an attempted treatment or the patient being w rongly diagnosed. As health literacy is directly related peoples health, those who have low level of health literacy are know to have poor health status than those having high level end experience a better life style regards to their overall health conditions. A good level of health literacy may allow people to make decisions that go forth allow them to make life changing decisions about their health either day, people confront situations that involve life-changing decisions about their health. When people can obtain, communicate, process, and understand health information and services they are able to make decisions about health care. So, health literacy is more than just reading and having numeracy skills, except also includes elements such as cultural differences in society and health care provisions. Limited health literacy occurs when those involved are not able to get and use the information and services. Lack of clear information and its importance, people get into situati on that may not be ideally desirable. Moreover, people with low level of health literacy are known to have a significant disadvantage to understand and execute medical checkup treatments and prevent health care effectively which translates to their health. They have less or contain understanding about the medications, medical conditions and how to self-care.Health literacy level can be related to demography, economy and the way we communicate. It can be roughly categorized in terms of age, ethnicity, age and language. Among these categories people who have English as the punt language seems to be the most affected with the low level of health literacy. As, we know that people responses to illness behaviors are culturally determined ( Smylie, Williams, Cooper, 2006).In Australia there exists a large number of migrant population and a large part of that set outs from non-English speaking countries or who have English as a second language. These are further exaggerated their cultu ral barriers and economic challenges for accessing the services As it is rare to a obtain and access information about primary health care other than English which sometimes may be a cause of major concern as migrant people may not have the satisfactory level English to know the effects and methods required for the desired final results. Migrant people are found to be affected by the health inequalities which are determined by the social determinants such where they were born, brought up, work and their age which are shaped through economy and resources. In Australia, people from different countries have migrated in search of their dreams and as they start journey most of them have a humble beggings and the problem of health literacy arises for those who come as Asian countries and refugees as their origin being a non English speaking and for most of them have not known at all but when they begin their life in Australia it is a different story as they have to come up with terms to know the language and access information in the language they have never known or access with makes their starting a very very hard.Migrant people come to Australia with limited English speaking abilities which can be a serious issue. A good health care needs patients and medical professionals to discuss the problem and how to engineer those issues. Studies have shown that communication is the major factor in creating misunderstanding in patient health conditions as well as being wrongly diagnosed which may cause a major problem towards the final outcome on the overall patient health. Another issue regarding the health literacy and is the delaying in seeking health care for themselves and their children. They have admitted that language as the major barrier in health care as they find difficult to explain the problem and understand the complex and sensitive health issues.As we now have established that the problems in health care is due to the failure to access, process and underst and information about their health and the process. These problems are more significant in migrant peoples and people with low income which develops a level of unlikeness. Now, it is up to the clinicians to try to narrow this ine role and increase the overall health of these people whilst increasing their health literacy. Medical professionals need to innovative approaches in order to improve health literacy. They may select to use evidence based strategies which address health literacy that may include interventions which is simplifying and improving information, using video or other targeted approaches to patient education, and improving patientprovider communication. They may adopt a user centered approach, use a universal precautions approach or targeting and tailoring communications as well as apply organizational changes. In a user centered approach health professionals may need to involver members of the target group in the programme and testing process. They can also use proven designs that worked in the past. Using a universal precaution approach starts with a clear communication and should be the bottom line of every health information exchanges. As we know that medical professionals have a magic stick which can determine what is waiver on with a particular person simply just by looking so they need to use precautions which is true in the case of health literacy. For this very reason, health workers advocate in using a universal precautions approach to health communication as they, a high number of patients will have difficulty understanding health information. Parker and Kreps note that even though everyone will not be at the same health literacy level, it is always topper to use the clearest language possible. Adopting universal precautions, health professionals must use clear communication with everyone, regardless of their perceived health literacy skills. Having targeted and tailored approaches to communication clinicians showing would allo w them with self-management and health related outcomes with patients having limited literacy. Targeted approaches are adapted when we need to meet the needs of specific groups such as people with limited literacy skills. adapt programs and communication are based on individual and unique requirements. As the health literacy among the people improves their expectations also increases so hospitals need to assess their weaknesses and strengths to improve the quality of health care.RefInstitute of Medicine (2009).Toward health equity and patient-centeredness Integrating health literacy, disparities reduction, and quality improvement workshop summary.Washington, DC The National Academies Press.Rudd, R., Moeykens, B. Colton, TC. (1999) Health and literacy A review of medical and public health literature. In J. Comings, B. Garners, C. Smith, eds. Annual Review of Adult Learning and Literacy, Volume I. New York, NY Jossey-Bass.Rudd, R . E., Anderson, J . E., Oppenheimer, S., Nath , C. ( 2007). Health literacy An modify of public health and medical literature. In J. P. Comi ngs, B. Garner, C. Smith. (E ds.),Review of adult learning and literacy(vol . 7) (pp 175204). Mahwa h, NJ Lawrence Erlbaum Associates.Health Literacy Information for Clinicians at University ofWashington Medical Center http//depts.washington.edu/pfes/HealthLiteracy/HealthLiteracyUW.htmSmylie, J., Williams, L., Cooper, N. (2006). Culture-basedliteracy and cardinal health. Canadian journal of publichealth, 97, S21-S25.

Essay --

Hank RapeMr. ParsonAdv. English 1210 February 2014The Advancement of Aircraft Because of WarThe fact the art object now have the ability to fly is by far the most remarkable thing that ever has been or will be. In the early 1900s two brothers had an idea and in 1903 man now had the ability to join the birds in the sky. Then in 1941 the first jet plane was invented in Germany. In less than 40 years man had crammed hundreds of years of advancement into this short time point. This is because of the fact that there were two world wars happening in this period the second of which didnt even have time to finish. To say that aircraft had flaws is a major understatement, the first aircraft could only travel a few hundred yards at a time. This problem was solved be increasing the power of the engine. Also the wingspans were increased and wings modified so they would generate lift while traveling. Of campaign the propeller was modified to be able to be more effective at propelling the aircr aft forward. However this was just the start of the problems with aircraft and air travel. After tack...

Edgar Allen Poe :: essays research papers

Edgar Allen PoeMany a great author have come to inhibit to the world distinguished literary merit, some to be considered masterpieces of novelty, others to be frowned upon for not meeting the requirements of civilized society. Edgar Allen Poe was one of the authors frowned upon be aim his talent of musical composition was based on bringing give away the fears and deep suspense of which a single mortal privy barely hold on to.Quoth the raven, Nevermore take into account the essence of this single phrase used in Poes writing, so simplistic and so far so strategically placed as to pull the reader deeper and farther into Poes own imagination as to for just a act cause the reader to be Poe, see as Poe, think as Poe, and for even shorter a number experience the fear and enthrallment that Poe faces while writing his novels. Edgar Allen Poe had a way to manipulate the mind, to cause what commonwealth feared and loathed to come to life but at the same time keep a distinctive scope on any who read his literature, once a story or poem was began it was a trap that pulled you in and held on, the only way out was to shade the unanimous way through. Somehow, Poe initiated a method of incorporating suspense and trickery into his novels and poems, a reader may be anxious to get to the hold back and find out what was the final occurrence was while at the same time the reader knew that paying attention to the story carefully, was of vital importance to understand why, what happened at the end happened.Edgar Allen Poe was rather good at using guilt as a side effect he would cause the antagonist of his stories to think of themselves as the transgress people when they would commit deeds of revenge and or trickery. But what normally began as pride or reason for the deed would quickly be turn inwardly time to guilt and hassle. Poe had a way of describing the pain of others, especially guilt he would find distinctive phrases and or words that would describe pain as unending and inescapable, to a point of anxiety where you dont think you can take much more and just at that bring moment at the apex of the climactic sequence Poe would deliver an astonishing blow that would cause you to slow back down and relax at the stories end.Edgar Allen Poe essays question papers Edgar Allen PoeMany a great author have come to inhibit to the world distinguished literary merit, some to be considered masterpieces of novelty, others to be frowned upon for not meeting the requirements of civilized society. Edgar Allen Poe was one of the authors frowned upon because his talent of writing was based on bringing out the fears and deep suspense of which a single person can barely hold on to.Quoth the raven, Nevermore take into account the essence of this single phrase used in Poes writing, so simple and yet so strategically placed as to pull the reader deeper and farther into Poes own imagination as to for just a moment cause the reader to be Poe, see as Poe, thi nk as Poe, and for even shorter a moment experience the fear and enthrallment that Poe faces while writing his novels. Edgar Allen Poe had a way to manipulate the mind, to cause what people feared and loathed to come to life but at the same time keep a distinctive grasp on any who read his literature, once a story or poem was began it was a trap that pulled you in and held on, the only way out was to finish the whole way through. Somehow, Poe initiated a method of incorporating suspense and trickery into his novels and poems, a reader may be anxious to get to the end and find out what was the final occurrence was while at the same time the reader knew that paying attention to the story carefully, was of vital importance to understand why, what happened at the end happened.Edgar Allen Poe was quite good at using guilt as a side effect he would cause the antagonist of his stories to think of themselves as the better people when they would commit deeds of revenge and or trickery. But w hat normally began as pride or reason for the deed would quickly be reversed within time to guilt and pain. Poe had a way of describing the pain of others, especially guilt he would find distinctive phrases and or words that would describe pain as unending and inescapable, to a point of anxiety where you dont think you can take much more and just at that exact moment at the apex of the climactic sequence Poe would deliver an astonishing blow that would cause you to slow back down and relax at the stories end.

Environmental Racism :: essays research papers fc

environmental Racism To begin with, a definition of environmental justice is necessary. This may be accomplished quite well by victimisation The Principles of Environmental justness. They contain 17 principles drafted and adopted in Washington, D.C. on the 24th through the 27th of October 1991by delegates to the First National People of Color Environmental Leadership Summit. 1) Environmental rightness affirms the sacredness of Mother Earth, ecological unity and the interdependence of all species, and the right to be free from ecological destruction. 2) Environmental judge demands that earth policy be based on mutual respect and justice for all peoples, free from any form of discrimination or bias. 3) Environmental Justice mandates the right to ethical, balanced and responsible uses of land and renewable resources in the interest of a sustainable planet for humans and other living things. 4) Environmental Justice calls for universal protection from nuclear testing, extraction, pr oduction and disposal of toxic/hazardous wastes and poisons and nuclear testing that threaten the fundamental right to clean air, land, water, and food. 5) Environmental Justice affirms the fundamental right to political, economic, cultural and environmental self-determination of all peoples. 6) Environmental Justice demands the cessation of the production of all toxins, hazardous wastes, and radioactive materials, and that all erstwhile(prenominal) and current producers be held strictly accountable to the people for detoxification and the containment at the point of production. 7) Environmental Justice demands the right to participate as equal partners at all level of decision-making, including needs assessment, planning, implementation, enforcement and evaluation. 8) Environmental Justice affirms the right of all workers to a safe and healthy work environment without being forced to choose between an unsafe livelihood and unemployment. It also affirms the right of those who work at home to be free from environmental hazards. 9) Environmental Justice protects the right of victims of environmental shabbiness to receive full compensation and reparations for damages as well as quality health care. 10) Environmental Justice considers governmental acts of environmental injustice a violation of international law, the Universal Declaration On Human Rights, and the United Nations Convention on Genocide. 11) Environmental Justice must recognize a extra legal and natural relationship of Native Peoples to the U.S. government through treaties, agreements, compacts, and covenants affirming sovereignty and self-determination. 12) Environmental Justice affirms the need for urban and rural ecological policies to clean up and rebuild our cities and rural areas in balance with nature, honoring the cultural integrity of all our communities, and provided fair access for all to the full range of resources.

The Loss of a Life Partner Essay -- Relationships Grief Death Love Ess

The Loss of a Life PartnerIntroductionFeelings of detriment are in truth soulal because only the person involved in the detriment knows what is significant to them. People commonly associate certain losses with fuddled feelings of grief.The solitude is always agonizing, especially for someone who has never lived alone. Many people lose their spouses each year. Because the modern society has few mourning rituals other than the memoir service, they may find themselves alone and disconsolate just when they are most in need of comfort. Different Kinds of LossLoss of ones checkmate can be due to various reasons including Death of a partner/Bereavement Serious or dilapidating illness of a loved oneIf youor your loved onehas become sick or injured, expect a number of physical, emotional and financial changes in your life. Coping with these changes can be very difficbrt, even overwhelming at times, but the following strategies may help Relationship breakup/SeparationRelationship break up.This involves losing a partner from a bad relationship. Although it might seem easier to lose a partner when the relationship has been difficult or unsatisfying, the feelings of dissatisfaction can hit the survivor vulnerable to guilt and second thoughts. When he/she remembers the best times of the relationship, self-blame can convince the individual that if he/she had done things differently, they could have had good times. The grief then can be colored easy by regret and guilt. If the survivors friends and family are aware of the difficulties in the relationship, they may expect the person to quickly move on and they may not support her transit of grieving. We have a cultural prohibition about speaking ill of the dead. Because of this prohibition, the survivor may find no opportunity to talk about the different aspects of her experience because only the positive aspects are acceptable. Also, if she wants to begin a new relationship, she may have difficulty cultivating a po sitive identity as a partner because of the negative experiences with her lost partner.BereavementBereavement triggers a normal, rude(a), healthy process that often leaves the victim/bereaved partner feeling far from normal, natural and healthy. Indeed it can leave you feeling quite mad, suicidal, or even like harming others. Feeling like it for a period of time is one... ...u can. Something as bare(a) as a home-cooked casserole or cookies is not only helpful, but it also lets people know that you care about them. Help a bereaved person to make plans for getting through special occasions such as the first Christmas without his or her spouse. The anniversary of a loss, either a death or divorce, is an especially sad time. Do not try to minimize griefTalk about your own lossesTheres no question about it that loss is a necessary and painful part of life. But perhaps what matters most is that there are ways in which those who love you can help you conjecture good-bye, and deal with loss.It is very difficult to think about what do when you are experiencing a loss, or want to help someone else who is. Often, even trying to make sense of loss is a daunting task for a person to do alone. BIBLIOGRAPHYFisher, Bruce. Rebuilding When Your Relationship Ends. Impact Publishers, 1990. Kilne, S. Nathan, MD. From Sad to Glad. G. P Putnams Sons. Toronto. 1994Shaw, Eva. What to do when a Love One Dies A Practical and Compassionate Guide to Dealing with Death on Lifes Terms. Dickens Press, California. 1994