Easyjet S Response To Social Responsibility Needs

Easyjet S Response To Social Responsibility Needs The intended purpose of Our research papers is that they are used as models to assist in the preparation of Your own research papers. We neither endorse nor tolerate any form of plagiarism, whole or partial, and will not engage in any activity that facilitates cheating. Papers For You or its affiliates will NEVER sell a model paper to ANY student giving us ANY reason to believe that (s)he will submit our work, either in whole or part, for academic credit at any institution under their own name!!! PLAGIARISM IS A CRIME!!!! By purchasing research papers from Us you undertake not to pass off or submit (for any purpose whatsoever) all or any constituent part of the Paper commissioned by You, from Papers For You, as your own work or that of a third-party. 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Please have a look at the Suggested use of our papers If you quote from our paper you must reference the paper in the References or Bibliography section of your assignment, coursework or dissertation (according to the Harvard System of Referencing): Papers For You (year of the paper) Number of the paper and title of the paper, Available from http://www.papers4you.com [Accessed date] Papers 4 You.Com Introduction Since corporations have to draw on the community in which they operate for resources, they also have obligations to their multiple stakeholders, namely, those who get affected by corporate policies and practices who may affect the corporation in turn. This means that businesses dont just have financial accountability but also social and environmental responsibility (Aga, 2004; pg 13). Corporate social responsibility (CSR) is a doctrine which means that a business, apart from making profits, has a responsibility towards the society and its people. Holme (2006) defines social responsibility as the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. It is about achieving commercial success in ways that honor ethical values and respect people, communities and the natural environment (Aga, 2004; pg 13). The fundamental ide a of CSR is that business corporations have an obligation to work towards meeting the needs of a wider array of stakeholders (Clarkson, 1995; Waddock et al., 2002). More generally, CSR is a set of management practices that ensures the company maximizes the positive impacts of its operations on society or operating in a manner that meets and even exceeds the legal, ethical, commercial and public expectations that society has of business (BSR, 2001, cited in Jamali Mirshak, 2006 ; pg 251). Traditionally, it has been the governments which have assumed the responsibility of improving peoples living conditions but societal needs, now, have exceeded the capabilities of the governments to fulfill them. (Jamali Mirshak, 2006; pg 243) This has turned the spotlight to businesses to play a more responsible and societal role. CSR has really taken off in the last few years, so much so, that businesses seek to differentiate themselves through their CSR engagement. Good examples of that would be Tescos green marketing campaign, Nestle and Krafts fair trade coffee campaign, Experians (Credit Reference Agency) announcement of switching over to renewable energy and making its UK sites run on electricity from green sources. With the climate change issue taking front stage at global conferences, CSR has become a key strategic issue for the aviation industry. Low cost airliners in particular have faced the flak for polluting the environment; they are continuously being blamed by environmentalists for violating the emission norms and are held responsible for bringing about a climate change. Tony Pilcher (2007; pg 25), head of global business travel management at HSBC, pointed out that those who believe climate change is just a passing fad must change their attitude quickly. As a result of all this, economy carriers like easyJet are being driven to change their business process to contribute to tackling the issue of climate change. The study analyzes the proactive and reactive measures easyJet is taking or has taken to make air travel more efficient and environment friendly. Discussion and Analysis Views on socially responsible practices within the aviation sector range from one extreme to the other. Skeptics and other aviation experts believe that Social Responsibility tends to dilute business focus on growth and profitability. Proponents of CSR however believe that CSR gives the aviation businesses an opportunity to look beyond economic returns and take the wider social concerns into consideration. (Jackson and Nelson, 2004; Rudolph, 2005). At the core of the Social Responsibility debate is the idea that aviation industry should undergo a transition from a state of mere compliance to a mode of engagement, from harm minimization to value creation (Luetkenhorst, 2004; Novak, 1996). Major changes have taken place in the European airline industry during the last decade. Although the top players are still full-service carriers (FSC), LCCs like easyJet have achieved strong market positions in the last few years. easyJet, with 29mn passengers in 2005, is in the same league as FSCs like Lufthansa, Air France etc. easyJet was founded by entrepreneur Stelio Haji-Ioannou in 1995 and now operates in 218 routes in Europe, across 65 airports and 62 cities. (easy Jet Company Reports, 2006). Because of the shift in environmental spotlight to the low cost carriers and the aviation sector in general, airliners are being driven to take steps to manage and control the adverse affects on climate change. There has been a renewed focus on social responsibility (especially towards the environment). easyJet is in the process of tackling the issue in its own way. While some changes have been explicitly embarked upon by easyJet, other are embedded in its business model. easyJets business model make sure that some of the environmental benefits are inherently embedded in it. Some of the social and environmental benefits of its business model are discussed below Traditional carriers normally work on a hub and spoke system where passengers have to take two or more flights to get to their destination. EasyJet provides direct short-haul point-to-point services without any connecting services between two locations. This helps cutting down on emissions automatically. Since 2000, easyJets CO2 emissions per passenger per kilometre has reduced by 18%. (easyJet Corporate and Social Responsibility Report, 2007) Another aspect of easyJets business model is to use smaller and less congested airports to avoid high congestion charges and landing fees. Larger airports tend to require aircraft to fly longer holding patterns and longer taxi times to and from the runway leading to higher fuel emissions (easyJet Plc, Annual Report and Accounts, 2006). EasyJet, therefore, has comparably lower emissions as compared to full scale carriers. Waste minimization Easy Jets distribution is purely internet based. The virtue of being a ticket less airline helps minimize waste in the form of paper documents. On board waste is reduced by not offering free food service. Emission per passenger EasyJet claims to have more spacious and bigger aircrafts than other low cost carriers. Eg. The typical seating configuration of an Airbus A319 is 124 seats (source: Airbus). easyJets no-frills service allows them to reduce the space and weight inside the plane devoted to galleys, lavatories and storage. Their Airbus A319s fly with 156 seats which mean they typically carry more passengers per flight thereby reducing emissions per passenger. Each of easyJets A319s carries 26% more seats than the norm and carries up to 57% more passengers per flight than the European norm meaning that the typical European airline operating an Airbus A319 would burn 27% more fuel per passenger. (easyJet Plc, Annual Report and Accounts, 2006). Efficient on the ground easyJets business model is centered on high aircraft utilization which tends to minimize the turnaround time. It makes minimal use of ground equipment, has shorter dwelling time on the ramp and keeps surface journey to a minimum. All this seems to minimize waste and have minimal adverse affect on the environment. Apart from the social benefits, easyJet draws from its business model; it is also taking major steps in becoming a more socially responsible organization. As an employer, it is committed to play a leading role in the future environmental performance of the aviation industry. The steps that it has taken so far include: Changing its business model in wake of rising environmental concerns. Up till now, its business model centered on cost reduction. easyJet is now planning to embark on an advertising strategy focusing on social responsibility. With its latest campaign, it will try to differentiate itself against other carriers through its environment friendly activities. It is repositioning itself to give it a new image and has planned a major shift in its advertising strategy away from price-driven offers to promoting its green credentials through its new campaign highlighting its efficiency in reducing carbon emissions. Reforming of the air traffic system to reduce congestion. Technological up gradation of aircrafts. easyJet is working to reduce emission per aircraft through new generation aircrafts. It is actively engaging with airframe and engine manufacturers on the application of new technologies for the next generation of short-haul aircraft. Its Chief Executive Andy Harrison points out that in 2006, easyJet removed 22 older aircraft at a cost of over  £275 million as part of their drive for efficiency and in the coming four years they plan to buy 100 brand-new Airbus A319s to lead the Green growth in the aviation sector. (easyJet Corporate and Social Responsibility Report 2007) Giving customers the most comprehensive range of environmental information available for travel to a particular destination, and helping them to offset the carbon emissions of their flight. (easyJet corporate and social responsibility Report, 2007) Paying renewed attention to cleanliness of aircrafts for waste minimization and adding more efficiency to its recycling and waste disposal system Leading the way in shaping a greener future for aviation with its campaign for inclusion of aviation in the European Unions Emissions Trading Scheme and EUs Single European Skies programme. It is forecasted that if the EUs Single European Skies programme gets implemented, it could lead to a 12% reduction in flying distances by reducing the patchwork of European traffic control centres. (easyJet Corporate and Social Responsibility Report 2007) Trying to make its fleet compliant to latest international noise and emission standards to tackle the issue of pollution and reduce CO2 emissions. For achieving this environmental efficiency, easyJet has established an environmental code to monitor progress towards its targets. It has a strategy of being environmental friendly both in the air and on the ground. It strives to do this with the help of technological up gradation as new technology aircrafts are more fuel efficient. Its policy is to grow its fleet using the latest technological aircraft, whilst retiring older aircraft usually within seven to ten years of delivery (easyJet Plc, Annual Report and Accounts, 2006). easyJets socially responsible activities also extend to its employees. It is committed to equality and diversity and is an equal opportunities employer. It also complies with age discrimination laws. Attitude and Motives There has been a debate over easyJets response to social responsibility. Friedman (1983) pointed out, Business of business is business, by which he meant that the only motive of a business is wealth creation. With easyJets social responsibility activities, it looks as if; it has taken up CSR activities because of wealth creation rather than social, ethical and environmental concerns. Theorists like Fisher and Lovell (2003) have debated whether organizations CSR activities reflect their genuine concern for the society or whether they embark on CSR activities for business growth and profitability. CSR is slowly becoming a niche segment in itself, which provides organizations with new business opportunities and new segment of customers to cater to. Researchers identify two types of CSR behavior. One, which adopt CSR practices purely because of business reasons and where ethics and the concern for stakeholders other than the promoters do not matter. The other kind is more responsible whe re profit maximization is subject to ethical restraints, appropriate discharge of the companys social responsibility, and a balanced concern for the needs of all the stakeholders, not just the promoters. It is very difficult to classify easyJets social responsibility activities. Conclusions While CSR movements have definitely picked up over the last few years, the motives behind easyJets CSR activities remains open to debate, as most companies like easyjet seem to embark on CSR activities more for business and profitability reasons rather than ethical and social reasons. As highlighted in the text, easyJet is using mainstream marketing to propagate their CSR practices to help redefine their brand image from a low cost carrier to a low-cost ethical carrier. This definitely has an impact on the consumers because the greatly increased profile of CSR activities in general suggests that the concept has a potential to attract environment friendly consumers who can also become a potential advocate for the brand. Organizations like easyJet might be highlighting their CSR operations to market their products but as Fisher Lovell (2003) point out, most organizations social responsibility efforts are little more than Public Relations campaigns designed to promote corporate brands by creating the appearance of being good corporate citizens. But, under the present environmental concerns, Easy Jet, as an organization, is doing what it is supposed to do; making money for the owners by obeying relevant environmental and social rules. While easyJet efforts in responding to environmental change efforts cannot be belittled, the motive behind the efforts still remains unclear. Whether easyJet sees social responsibility as a narrow conception entailing economic and legal responsibilities or a broader concept entailing a wider range of economic, legal, ethical, moral, and philanthropic responsibilities is unclear. References Aga, A (2004) Management Paradigms Beyond Profit Maximization, vol 29, no 3, p 13 Choueke,M (2006),EasyJet abandons price-led campaigns for green focus, Marketing Week (01419285), Vol. 29 Issue 45, p3-3, Clarkson, M (1995), A Stakeholder Framework For Analyzing and Evaluating Corporate Social Responsibility , The Academy of Management Review 20(1), 92- 118. easyJet: Annual Report and Accounts (2006) Corporate and Social responsibility Report http://www.easyjet.com/common/img/easyJet_CRS.pdf, Date accessed 01/06/2007 easyJet Corporate and Social Responsibility Report (2007) easyJet promises action on environmental-efficiency http://www.easier.com/view/Travel/Flights/easyJet/article-99999.html Date accessed 02/06/2007 Fisher, C. and Lovell, A. (2003) Business Ethics and Values,London, FT/Prentice Hall; Holme (2006) CSR- Introduction http://www.tutor2u.net/business/strategy/corporate-social-responsibility-introduction.html Date accessed 09/05/2007 Jackson, I. and J. Nelson (2004), Values-Driven Performance: Seven Strategies For Delivering Profits With Principles, Ivey Business Journal 69(2), 1-8. Jamali, D Mirshak, R (2005) Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context Journal of Business Ethics (2007) 72:243-262 Luetkenhorst, W, (2004), Corporate Social Responsibility and the Development Agenda_, Inter economics 39(3), 157-168. Pitcher, T (2007) ITM Conference, Climate Concerns us all, Travel Trade Gazette UK Ireland, Issue 2760, p25-25 Rudolph, P. Letters To The Editor (2005), An Adam Smith Look At Green Regulations, The Wall Street Journal June 6.

Homework 5 Solution

Tax 4001 Spring 2011 Homework Set #5 Solution PAGE 1 # 1 a) Amount Realized$37,500 Basis(45,000) Real Loss(7,500) Recognized Loss$0 because personal use asset c. The real loss is $0. b) Same as (a). Like-kind exchange rules do not apply to personal-use assets c)Her recognized loss is $0. Since the form of the transaction is a theft, the recognized loss is the lesser of the adjusted basis or the fair market value of the asset, reduced by the insurance proceeds that she received (see Chapter 6).Therefore, the opportunity for the theft loss deduction on personal use property is not present in this case because the insurance proceeds received of $37,500 equal the fair market value of $37,500. #2 a. amt realized$65,000 â€Å"loss† basis 76,000 Recognized Loss(11,000) b. $0. The proceeds of $68,000 are between the gain basis of $80,000 and the loss basis of $60,000. Therefore, neither gain nor loss is recognized. #3 a. $225,000 b. $200,000 (note: only the building can be depreciated ) c. $225,000 Basis for the gain is adjusted basis d. She would be better off to sell the house and buy another one.Because the house is her personal residence, she could exclude the gain on sale. Then she would be able to depreciate the new house at a higher basis #4 a. Amt. Realized$265,000 Adj Basis 175,000 Real Gain90,000 b. Recoginzed Gain is $65,000 which is the less of realized gain or boot received. c. Adjusted basis of Land| $175,000| Gain Recognized| 65,000| Boot| (65,000)| Adj Basis of Building| 175,000| . Tax 4001 Spring 2011 Homework Set #5 Solution PAGE 2 . #5 Amt. Realized$1,235,000 [125000 + 900000 + 210000] Less: Basis of Apt850,000 Real Gain 385,000 b. Recog Gain$335,000 Cash plus mortgage Postponed Gain$50,000 . | | Basis of Apt Bldg| $850,000| + gain recognized| 335,000| Less: Boot received| (335,000)| Basis of Office Bldg| $850,000| #6| | Cost| $200,000| Legal Fees| $21,500| Streets and Sewers| $700,000| Basis| $921,500| #7 Basis b4 casualty$10,000 Insurance pro ceeds 13,500 Casualty Gain3,500 Basis after insurance – #8 FIFO method used to determine which shares were sold, therefore Tommy Is treated as having sold 100 of the shares he purchased on 10/16/06 Per Share Basis = $7500/125 shares = $ X Number of Shares Sold (100) =$ 60 6,000 per share Basis of Shares Sold Sales Procceds| 18,000| Less: Basis| (6,000)|LTCG| $ 12,000| Tax 4001 Spring 2011 Homework Set #5 Solution PAGE3 30. | a. | Realized gain- $9,000 [($12,000 fair market value of new asset+ $4,000 boot received)-$7,000 adjusted basis of old asset]. Recognized gain= $4,000. | | | Postponed gain= $5,000. | | | New basis= $7,000 ($12,000 fair market value of new asset- $5,000 postponed gain). | | b. | Realized loss = $1,000. | | | Recognized loss= $-0-. | | | Postponed loss= $1,000. | | | New basis= $16,000 ($15,000 fair market value of new asset+ $1,000 postponed loss). | | c. | Realized loss = $1,500. Recognized loss= $-0-. | | | Postponed loss= $1,500. | | New basis= $9,500 ($8,000 fair market value of new asset+ $1,500 postponed loss). | | d. | Realized gain= $10,000. Recognized gain = $-0-. | | | Postponed gain= $10,000. | | | New basis = $22,000 ($32,000 fair market value of new asset – $10,000 postponed| | | gain). | | e. | Realized gain = $2,000. | | | Recognized gain= $1,000. | | | Postponed gain= $1,000. | | | New basis= $10,000 ($11,000 fair market value of new asset- $1,000 postponed gain). | | f. | Realized loss = $2,000. Recognized loss= $-0-. | | | Postponed loss= $2,000. | | | New basis= $10,000 ($8,000 fair market value of new asset+ $2,000 postponed loss). Tax 4001 Spring 2011 Homework Set #5 Solution PAGE4 32. a. Since the owner is an owner-investor, the taxpayer use test applies. Replacing the warehouse that is rented to various tenants with a shopping mall that is rented to various tenants in a different location qualifies as replacement property. Amount realized Adjusted basis Realized gain $ 700,000 (470,000) $ 230,000 Recog nized gain $ -0- The basis for the replacement property is: Cost Postponed gain Basis $ 700,000 (230,000) $ 470000 b. Since the owner is an owner-user, the functional use test applies.Replacing the warehouse used in his business with another warehouse in a different state which is to be used in his business qualifies as replacement property under the functional use test. Amount realized Adjusted basis Realized gain Recognized gain $ 400,000 (300,000) $ 100,000 $ -0- The basis for the replacement property is: Cost Postponed gain Basis $ 400,000 (100,000) $ 300,000 c. Since Swallow was an owner-user of the building, the functional use test applies. Thus, Swallow's use of the replacement property and of the involuntarily converted property must be the same.Since Swallow's use of the four-unit apartment building is different from the use of the building in its retail business, the apartment building does not qualify as replacement property. Amount realized Adjusted basis Realized gain R ecognized gain $ 300,000 (250,000) $ 50,000 $ 50,000 The basis for the apartment building is its cost of $300,000. d. Not qualified replacement property because they are owner-users so functional-use test applies. Thus they must recognize their realized gain of $30,000 and their basis in the duplex is $200,000.

Plato Was An Ancient Greek Philosopher Essay - 1698 Words

Plato was an ancient Greek philosopher thought to have been born in 428 B.C, he was the son of Ariston and was brought up in an aristocratic way of life. Because of his social status and connections he obtained through his family, it was thought he would inevitably end up involved in Athenian political life, but this did not happen to such an extent, a friend of his, Socrates had an enormous effect on him and why he did not end up with a prominent role in politics. He explains this in his Seventh Letter, and tells of after the revolution, the government put in charge, being friends and family of his, called on him to join them. He believed they would turn their unjust city just however, this was not the case and in Plato’s words ‘I saw that these men make the former constitution seem like a golden age by comparison’ This new power sought to involve Socrates in their unholy expeditions, irrespective of whether or not he wished it, this lead to Socrates putting hi mself and his life at risk when he refused to be a part of their injustice. This is when Plato removed himself with disgust at the evils being done, not long after he withdrew the thirty were overthrown and Plato hesitantly re-joined in public affairs and politics until once again, Socrates was called on and this time he was accused of the most unholy act of impiety and sentenced to death. 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The Effects Of Child Abuse On Children - 3821 Words

Senior Project Roxanne Hyatt English IV 1st Period Ten thousands of children each year are traumatized by physical, sexual and emotional abusers or by care givers who deliberately harm and mistreat these precious lives. Imagine for a moment what it’s like to be in a situation where the persons you trust to care for and guide over you, are the ones that place these victims in this complex problems in which they are not able to resist from taking its course. â€Å"According to RAINN child abuse organization child abuse is a when a perpetrator intentionally harms a minor physically, psychologically, sexually, or by acts of neglect committing such a crime that may have long lasting effects on the abused†¦show more content†¦If the behavior are not called out inappropriate they may adjust the child to sexual activity such as accidentally exposure to pornography improving the child’s ability of wanting the abuser to undertake such act. Child abuse and molestation has been around since the existence of time, it was then until 1875 the world’s first organization devoted entirely to child protection came into existence, although widely prevalent, child abuse and molestation is widely overlooked by family members of the victims including changes of behavior patterns, delay in their physical growth, cognitive abilities and personality development. A lot of children each year are suffering from the epidemic of child abuse a nd molestation. Statistics by the Child Help Foundation, shows that it is a widespread war against many young children that they have to face and deal with throughout a certain time of their lives. Every year more than 3.6 million cases are made to child protection agencies involving more than 6.6 million children that are been abused. The United States is said to have the worst records among industrialized nations losing an average between four to seven children every day to child abuse and neglect. In 2014 state agencies identified and estimated 1,580 children who have died as a result of abuse and molestation between four to five children per day. Both young boys and girls areShow MoreRelatedThe Effects Of Child Abuse On Children935 Words   |  4 PagesChild abuse has been an issue in America since the beginning of time, but lately there has gradually been an increase in reported incidents of abuse. There are several types of child abuse that are present in today’s socie ty. The different types of abuse include physical, emotional and sexual abuse. Of the different maltreatment types, four-fifths (78.3%) of unique victims were neglected, 17.6 percent were physically abused, 9.2 percent were sexually abused, 8.1 percent were psychologically maltreatedRead MoreChild Abuse And Its Effects On Children Essay1489 Words   |  6 Pagesindividuals corrected. However, there are cases that have not been solved or not stopped by the law. Child abuse is common. 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Children abused suffer from chemical imbalances, behavioral issues and are at high risk for becoming abusers or being abused in adult relationships. This cycle of learned behavior and suffering will be a hopeless reoccurring problem unless the criminal justice system and protocols for abusersRead MoreChild Abuse And Its Effects On Children1488 Words   |  6 Pages â€Æ' In addressing child abuse we are confronted with a series of problems. On the one hand, there is a lack of the true extent of the phenomenon because no data are available and that the issue, often refers to the most intimate spaces of family life. Furthermore, cultural and historical traditions affect the way each society faces this problem. Finally, there are varying opinions as to its definition and classification, as well as the consequences of child abuse may have and its subsequent therapeuticRead MoreChild Abuse And Its Effects On Children1263 Words   |  6 Pages Child Abuse Child abuse is any behavior which, by action or omission, produces physical or psychological damage to a person less than 18 years, affecting the development of his personality. In homes, it is believed that the most effective way to educate children is using the abuse. This form of punishment it used as an instrument of correction and moral training strategy as it is the first and most persistent justification of damage and maltreated mothers parents inflict on their children. SocietyRead MoreChild Abuse And Its Effects On Children1160 Words   |  5 PagesMost parents and other caregivers do not intend to hurt their children, but abuse is defined by the effect on the child, not the motivation of the parents or caregiver. Tens of thousands of children each year are traumatized by physical, sexual, and emotional abusers or by caregivers who neglect them, making child abuse as common as it is shocking. Most of us can’t imagine what would make an adult use violence against a child, and the worse the behavior is, the more unimaginable it seems. ButRead MoreChild Abuse And Its Effects On Children1227 Words   |  5 Pagesreports of child abuse are made involving more than 6 million children. The United States has one of the worst records of child abuse losing 4-7 children a day to the abuse. Abuse is when any behavior or action that is used to scare, harm, threaten, control or intimidate another person. Child abuse is a behavior outside the norms of conduct and entails substantial risk of causing physical or emotional harm. There are four main types of child abuse; physical abuse, sexual abuse, emotional abuse, andRead MoreChild Abuse And Its Effects On Children1132 Words   |  5 PagesIntroduction Child abuse takes many different forms. Including physical, sexual, emotional, or neglect of a children by parents, guardians, or others responsible for a child s welfare. Regardless of the type of abuse, the child’s devolvement is greatly impacted. The child’s risk for emotional, behavioral, academic, social, and physical problems in life increase. According to the Child Maltreatment Report by the Children’s Bureau (1999) the most common form of child abuse in the United States is