Thursday, December 5, 2019
A genetically modified being ( GMO ) is an being that has had their familial makeup altered. The most common beings that are genetically modified are workss and animate beings. But. some bacteriums and other beings can be genetically altered. or modified. The familial alteration procedure starts when cistrons from two different beings are crossed forcibly. Since. the beings are holding their cistrons transferred ; they are frequently called Ã¢â¬ËtransgenicÃ¢â¬â¢ beings. This procedure to make the GMOÃ¢â¬â¢s is frequently labeled as Genetic Engineering ( GE ) in add-on to Genetic Modification ( GM ) . The GE procedure is done in a assortment of ways. depending on the being. For illustration. the new cistrons may be put into viruses and so given to the beings or they may shoot the new cistrons into a fertilized egg. Genetic technology has its advantages but some experts say that the procedure is manner excessively hazardous. There are many benefits and a batch of effects to famil ial alteration and it is a argument to be had by about everyone at some point. We will write a custom essay sample on A Genetically Modified Organism Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The major advantages to GMOÃ¢â¬â¢s are that it frequently yields more of the merchandise. particularly in the instance of nutrient. and that it makes harvests and other beings less susceptible to error or something traveling incorrect. When they genetically modify an being they do it for a ground. Most of the clip. animate beings for illustration. are modified because they will be used for nutrient. So. the manufacturer of the nutrient will desire more meat for the money he pays. so he may pay the farmer/herder money to hold his carnal Ã¢â¬ËmodifiedÃ¢â¬â¢ . This will do it hold more meat or turn faster. Thus. the manufacturer gets more meat and makes more money. Besides. the animate being or harvest may be modified in order to be less susceptible to harmful diseases or to turn in sub-par conditions. This would besides increase the sum of merchandise that survives to be made into nutrient. The short-run impacts of these advantages are that it would hike production of merchandise s. therefore hiking the economic systems of the companies who make these merchandises. In the long-run. this would hike the economic system of our whole state and acquire us out of possible recessions by utilizing this somewhat cheaper option. There are besides some large effects of utilizing GMOÃ¢â¬â¢s such as multiple wellness issues or effects on non-involved beings. First. the genetically modified nutrients would non be as healthy to worlds because in animate beings the excess meat that grows would be fat. non alimentary meat and in workss the insect-repellant or weedkillers that are put in the works would be eaten by us. This could do worlds to go ill. or even go weak and go susceptible to diseases that are non caused by the GMO. Besides. if we genetically modify workss or little animate beings. than the other species that eat that being could be affected and scientists can non research this in order for modifying beings to be safe to all animate beings. This could impact people every bit good because since labeling for GMOÃ¢â¬â¢s is non required in the U. S. . if person eats a GMO they could hold an allergic reaction to something in the being. This could do jobs because if people believe that GMOÃ¢â¬â¢s are non safe to eat or utilize than it erases the benefits of the GMOÃ¢â¬â¢s because people need to purchase the being in order to claim the benefits. One of the most common genetically modified being is maize. Harmonizing to the Center for Food Safety. 85 % of the maize sold in the U. S. is genetically modified. If we continue fabricating this much GM maize so the hazards will catch up to our society and something horrible could go on. Monsanto. an agribusiness company that grew 82 % of the U. S. Ã¢â¬â¢s maize last twelvemonth merely uses GM seeds to turn their harvests. They genetically modify the seeds to be able to outlive the usage of common weed slayers. This enables them to kill the weeds around the harvest without really killing or harming the maize. This GMO could be effectual if more research was done and it was used carefully. There were many impacts as a consequence of the creative activity of this GMO. One immediate impact of this was the political effusion that occurred every bit shortly as Monsanto rose rapidly in 2011. the Organic Seed Growers and Trade Association filed a class-action case against the agribusines s giant. saying that the authorities needs to protect husbandmans whose seeds become contaminated by Monsanto seeds from being sued for violation. This was the short term impact but in the long-run. an entreaty was filed when the instance was dropped back in February 2012. The husbandmans are still demanding an entreaty and wonÃ¢â¬â¢t halt until they get one. Another impact of the Monsanto seeds being produced is on the environmental graduated table. When Monsanto uses these weed slayers and other chemicals. they still can settle on the harvest. Then when consumers. eat or utilize this harvest we are devouring the chemicals every bit good. This has non been researched plenty to cognize what specific impacts devouring these chemicals will hold on our organic structure. Although. devouring chemicals can in no manner be healthy for the human organic structure. Now. whether or non Monsanto and other companies should halt bring forthing maize utilizing this type of seed isnÃ¢â¬â¢t traveling to of all time hold a distinct. yes-or-no reply but at a glimpse the hazards far outweigh any benefits we could of all time acquire from thi s. Every GMO is different though. and for every being that is modified there is an challenging argument to be had about it. Bibliography: Farmers vs. Monsanto. Round 2 . N. p. . 10 Jan. 2013. Web. 13 Jan. 2013. lt ; hypertext transfer protocol: //inthesetimes. com/uprising/entry/14399/farmers_vs. _monsanto_round_2/ gt ; . Ã¢â¬Å"GE Food. Ã¢â¬ The True Food Network. N. p. . n. d. Web. 13 Jan. 2013. lt ; hypertext transfer protocol: //truefoodnow. org/campaigns/genetically-engineered-foods/ gt ; . Ã¢â¬Å"The GE Process. Ã¢â¬ Institute for Responsible Technology. N. p. . n. d. Web. 13 Jan. 2013. lt ; hypertext transfer protocol: //www. responsibletechnology. org/gmo-basics/the-ge-process gt ; . Ã¢â¬Å"Genetically Modified Foods and Organisms. Ã¢â¬ Genetically Modified Foods and Organisms Ã¢â¬âHGP Ethical. Legal. and Social Issues. N. p. . n. d. Web. 13 Jan. 2013. lt ; hypertext transfer protocol: //www. ornl. gov/sci/techresources/Human_Genome/elsi/gmfood. shtml gt ; . Ã¢â¬Å"Pros and Cons: Genetically Modified ( GM ) Corn and Soybeans. Ã¢â¬ Natureisbeauty. N. p. . 10 Feb. 2011. Web. 13 Jan. 2013. lt ; hypertext transfer protocol: //natureisbeauty. wordpress. com/2011/02/10/pros-and-cons-genetically-modified-gm-corn-and-soybeans/ gt ; . [ 1 ] . ( hypertext transfer protocol: //www. ornl. gov/sci/techresources/Human_Genome/elsi/gmfood. shtml ) [ 2 ] . ( hypertext transfer protocol: //www. responsibletechnology. org/gmo-basics/the-ge-process ) [ 3 ] . ( hypertext transfer protocol: //truefoodnow. org/campaigns/genetically-engineered-foods/ ) [ 4 ] . ( hypertext transfer protocol: //inthesetimes. com/uprising/entry/14399/farmers_vs. _monsanto_round_2/ )
Thursday, November 28, 2019
His guidance, advice and cooperation helped me to complete this report successfully. I would also like to express my heartiest appreciation and felicitation to all the Managers and officers of Credit and Investment Division, LankaBangla Finance Limited; Specially Mr. Rashedul Haque, Mr. Mohammad Shoaib, Mr. Md. Moniruzzaman, Mr. Abu Hasan Masud Mr. Sifat Choudhury, Mr. Parvez Alam, Mr. Md. Tareque Anower Bin Rashid, Mr. Junaid Murshid, Mr. Sabbir Islam, Mr Mustafizur Rahman, Mr. Shamsul Arefin, Mrs. Ruma for their excellent support, guidance and full cooperation extended to me during my Internship period. Last but not the least, I also acknowledge my family members and friends for their support and encouragement throughout my internship period and also while preparing this report. Executive Summary The report represents the three months working experience on the LankaBangla Finance Limited, Head Office, Safura Tower, 20, Kemal Ataturk Avenue, Dhaka.This report will present a study of the Ã¢â¬Å"Lease Financing Practice and Policy of LankaBangla Finance LimitedÃ¢â¬ . We will write a custom essay sample on Internee Report or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The focal point of the study is to overview the whole activities of LBFLÃ¢â¬â¢s Lease Financing Services, to have idea about their policy regarding lease financing, to identify its strengths and weaknesses and to analyze its performance based on the available data. This report is divided into different parts. At first the background of the project, its significance, objectives and methodology along with the limitations encountered has been described.The next part carries the overview of LankaBangla Finance Limited including their Corporate Strategy and Policy, the services they provide, the functions of the Ã¢â¬Å"Credit and Investment DepartmentÃ¢â¬ department, the performance analysis of LBFLÃ¢â¬â¢s Ã¢â¬Å"Lease Financing PracticeÃ¢â¬ comparing to other Non bank financial institutions in Bangladesh. The report also provides some SWOT analysis on the services of LBFL. The report focuses on the over all operating policy and procedure of Lease operation of Credit and Investment Division It describes the whole lease financing cycle.
Monday, November 25, 2019
5 Points to Mind When Working on a Psychology Personal Statement 5 Points to Mind When Working on a Psychology Personal Statement Psychology is the study of the human mind and its functions, especially those affecting a personÃ¢â¬â¢s behavior. It is no surprise that most institutions that offer courses in the study of Psychology are looking in detail at which candidates to accept. Tertiary institutions are looking beyond the marks or grades of each applicant, they are looking for deeper insights as to whether the candidates accepted will excel in the study of psychology and make a material contribution to the profession. In this article, we will take a look at some of the unique aspects of the psychology personal statement. We will share with you some tips on how to structure your personal statement, the things that you should include, and some examples of the types of things that you may want to say in order to stand out from the rest of the candidates competing for the available positions. 1. Describe Why You Wish to Pursue a Career in Psychology It is helpful if you can articulate what draws you to a career in this field. Try and demonstrate an understanding of the profession, demonstrate that you know what is involved in being a psychologist. 2. Describe Why This Specific Course Appeals to You If you are competing against a lot of other candidates for a limited number of spaces, then you need to demonstrate to the assessors that you have researched the courses available, that you have selected their course for a specific reason, that you are confident that this course will give you the training you need to progress your career. 3. Describe Your Previous Academic Performance That Is Relevant to This Course This is an opportunity to not just talk about your grades or the marks that you have achieved in previous studies but also to demonstrate that this is a natural progression for your academic career. 4. Describe the Personal Skills and Experiences That Make You a Suitable Candidate for This Course Try and demonstrate that you have an emotional connection to the career that you are pursuing. You need to have a personal reason to want to study this course. What makes you want to be a psychologist? 5. Seek Feedback on Your Personal Statement Make sure that you get your personal statement professionally proofread, and that you also seem objective feedback regarding the quality of what you have written. Possibly, the most important thing to remember about your psychology personal statement writing is that it should be about you. While it is important to get advice and expertise on how to make your personal statement as compelling as possible, what you must not do is to try and copy a personal statement that someone else has written. Your personal statement has to be authentic, it has to feel like it has been written by a real person, a person who really wants to study psychology and enter the profession. With a bit of thought and efforts, you could soon be starting the psychology course that you aspire to.
Thursday, November 21, 2019
Strategic Planning for Digital Marketing CommunicationsSummative Assessment - Essay Example Moreover, the UK economy has also witnessed the presence of too many small, medium, and large food and drinks setups in last few years. This is mainly because of the fact that an average UK resident spends 11.3% of his income on food and drinks. There is no doubt that hotels and restaurants have been benefitted by the tourists and locals making way for the success but this has also resulted in the severe competition. Moreover, with 40% of the service tax on the total amount charged by the restaurants and hotels; there is a bit of burden on them in order to be competitive along with being ahead in the value creation process to strengthen the economy (Pesto, 2013). Business Challenges- CustomerÃ¢â¬â¢s Point of View In last two years, an average UK customer has been spending more than 12% of his income on foods and drinks showing the interest level. However, with unemployment at an alarming high and reduction in the disposable income of people mainly because of the economic and busine ss situations; the overall spending of customers might plummet and thus causing concern for the restaurants and hotel (Pesto, 2013). Furthermore, hotels and restaurants have to pay service tax that is 40% of the total amount charged and in order pay service tax along with being profitable, it become important to concentrate on economies of scale. From customersÃ¢â¬â¢ point of view, it can be assumed that there are moderate concerns that may not affect the overall spending on food and drinks for a long period of time. Industry Challenges- Market Competition The hotel and restaurant industry has been affected by the rising inflation, low disposable income of consumers, and service tax structure. Moreover, there are a number of restaurants and hotels offering similar food items. Rollers Cafe is not the only cafe offering delicious Swiss rolls with an in-house open kitchen sharing the recipe with consumers. The chocolate cafe and Hames chocolate cafe are also offering different variet ies of chocolates to consumers. Thus, it can he assumed that the competition is quite high as consumers like to eat things that are different in taste and presentation. In order to attract customers, it is important to offer food items at an affordable and attractive price and in the case of Rollers, prices of food items start from ?2 and can be considered as quite impressive. The competition in the food industry can be mitigated by offering quality products and in the case of Rollers, it can be said that with utmost transparency and customer oriented approach; it has been successful to create a place for chocolate lovers. However, it may face challenges in coming years if lacking differentiation strategies (Kotler and Philip, 2012). Industry Challenges- Customer Perception There is no doubt that chocolates are loved by many and customers tend to buy chocolates for no reasons. At the same time, customers buy chocolates for gifting and other purposes (Adcock, et al, 2001). The percep tion of customers regarding chocolates is very hard to analyse and assess considering the fact that different customers have different preferences. Chocolates are considered as a source of delight and customers do not compromise with the quality. However, when chocolates are presented in a different manner and forms; they are preferred and liked by many (Lotz, 2007). Thus, it becomes important to switch to a product differentiation s
Wednesday, November 20, 2019
ANNOTATED BIBLIOGRAPHY on William Faulkner - Essay Example However, the book reached 489 pages manifesting the wealth of information told on the life and works of Faulkner. For readers who are genuinely interested to be apprised of the authorÃ¢â¬â¢s biography, this book is a must read. Padgett, John B. Ã¢â¬Å"William Faulkner.Ã¢â¬ The Mississippi Writers Page. The University of Mississippi English Department. 2008. Web. 19 April 2011. Presented a discussion of William Faulkner in terms of providing information on his early years, his life as a failed poet, his being recognized through a Nobel laureate for literature, and finally being considered a statesman to the world. The information on the life and works of Faulkner were presented in a clearly structured format with related links and photographs taken of significant persons and events in the authorÃ¢â¬â¢s life. More comprehensive in detailed information, the discourse provides crucial information on published works categorized as drama, fiction, non-fiction, poetry and scholarly e ditions. A list of selected bibliography is likewise available to interested readers who need additional information from a variety of scholarly sources. The information contained in this site and written by Padgett is a perfect source of verifiable information on Faulkner for readers who are immensely interested to dig deeper and learn from the life and works of the famous and highly awarded author. Petri Liukkonen, Petri and Pesonen, Ari. William (Cuthbert) Faulkner (1897-1962) - original surname until 1924 Falkner. 2008. Web. 19 April 2011. Proffered biographical details of the life of William Faulkner including educational background, work experiences and written works. Revealed some of FaulknerÃ¢â¬â¢s masterpieces in terms of identifying Absalom! Absalom! The Sound and the Fury (1929), stories created for screenplay and those that were made into film. A list of selected works concluded the discourse with some suggestions for further reading. The article is informative and eas y to comprehend with excerpts provided from various works of Faulkner. Readers could benefit from the details provided which encompassed information on his personal life and relationships, as well as concise description of relevant literary works. Porter, Carolyn. William Faulkner: Lives and Legacies. Oxford University Press. 2007. Print. Presents a concise biographical discourse on the life and works of William Faulkner with only four chapters starting from his youth and apprenticeship, parts one and two of his major years as a literary writer, and snopes and beyond. The famous works entitled As I Lay Dying, Sanctuary, & Light in August formed part one of FaulknerÃ¢â¬â¢s major years that significantly marked highlights of his remarkable career as a writer. The works such as Absalom, Absalom! and Go Down, Moses formed the second part of the authorÃ¢â¬â¢s legendary life as a literary artist where Porter averred that Ã¢â¬Å"Faulkner pursued an often feverish process of increasingl y ambitious narrative experimentation, coupled with an equally ambitious thematic expansion, as he moved from a close-up study of the white nuclear family, both lower and upper class, to an epic vision of
Monday, November 18, 2019
Politics in China - Research Paper Example ChinaÃ¢â¬â¢s Constitution had an article regarding the freedom of the press but due to the shortcomings in the structural system it was hardly implemented. The other parties of China were hardly allowed to voice their opinion. The only way to end this autocracy was the establishment of democracy (Han & Han, 1990, p.34). In the light of the above scenario this paper seeks to examine the Tiananmen Square protests and the governmentÃ¢â¬â¢s response. Further our aim would be to examine the reason for the survival of the Communist Party when its counterparts in Eastern Europe and Soviet Union were dismantling. In what ways were the 1989 protests in Tiananmen Square, and the Party/StateÃ¢â¬â¢s response, a critical juncture? The output of China following the socialistic pattern of society was commendable but soon it had suffered the same fate as faced by many Ã¢â¬Å"mature socialisticÃ¢â¬ economies. Reduction in economic growth and consumption pattern resulted in a series of reform s since late 1978 which was a deviation from the traditional socialistic pattern. The crux of the new economic policy was based on private ownership, free play of market forces for allocation and determination of market prices (Harding, 1987, p.99-100). In the month of June 1989, many students had gathered peacefully to protest against the reforms which had taken place and they also wanted to voice their opinion for a more responsible government which safeguarded democracy. They also wanted to protest against the corruption that was there within the government. The essence of the protest was not to follow a democracy style like the US instead they wanted wealth and prosperity of the nation like their western counterparts. They had no intentions of overthrowing the PRC (Lusted, 2010, pp. 1-12). The response of the PRC to the peaceful protests was not only repressive in nature but there was an absolute violation of human rights (Brown, 2002, p. 94). The government had warned the prote sters of drastic actions to control the Ã¢â¬Å"social chaosÃ¢â¬ . True to their words army action was taken against the protesters and they were shot dead (1989: Massacre in Tiananmen Square, 1989). The Tiananmen Square massacre was etched in history not only for its harsh outcome but also for the fact that it had occurred at such a point of time when communism in two of its strongest base was losing its hold. The protest of 1989 was the first of its kind after 1949 and it was for the sake of reforms. The protests of the people showed their dissatisfaction with the existing government. Though the incident had occurred at this critical juncture, the response of the government was very stern. They used every possible measure to crush the uprising. Why did the Communist Party in China not fall in 1989 unlike the Soviet Union and Eastern Europe? The disintegration of communism started in Poland in mid 1989 and eventually it had spread to other East European countries. Finally, it ceas ed to exist in its place of origin, that is, Soviet Union by the end of 1991. The displacement of communism in Soviet Union did not have much bloodshed. However it is considered as one of the most important political event of the twentieth century (Zuzowski, 1998, p. 1). The poor performance of the Russian economy had prompted their leader Mikhail Gorbachev to initiate a series of reforms in different phases. Though his reforms were meant to bring about economic improvement but it
Friday, November 15, 2019
What Is Whistle Blowing Philosophy Essay Whistle-blowing is a disclosure by organization members of illegal, immoral or unethical practices under the control of their employer, to persons or organizations that may affect action. Immoral practices can be violation of law, violation of public interest such as fraud, violation of health/safety, corruption etc. the organizations that may affect this action can be media, public interest groups, enforcement agencies etc. TYPES OF WHISTLEBLOWING: Internal whistle-blowing: To report misconduct to a fellow employee or senior management within the company. External whistle-blowing: Report misconduct to outside entities or general public. ETHICAL ISSUES RELATED TO WHISTLE-BLOWING: The generally prevailing view of the whistleblower within business on the part of the management and colleagues is that this person is the traitor to the organization. (Richard DeGeorge) Employees have both moral and legal obligations to be loyal to their employees. (Beauchamp and Browie) Whistle-blowing is a conflicting matter in terms of employee loyalty. On one hand it may be seen as loyal and on another, disloyal. It is assumed that employees have a vow to protect the dealings of the organization. External whistle-blowing is wrong because an employee has a contractual duty to be loyal to corporation he is working in. Whereas Ronald Duska says: One does not have an obligation of loyalty to a company, even a prima facie one, because companies are not the kind of things that are properly objects of loyalty. This means it is impossible to associate loyalty with a company because it is an abstract entity. Because company does not have a mind of its own, instead, it is made up of people working towards the same goal. A whistle-blower is not disloyal in reality. We can make an argument that a whistle-blower shows greater loyalty as compared to the person who ignores any malpractices in the organization. Whistle-blowing is a brave act of conscience and a person who blows the whistle may carry heavy personal costs. One should do what is right, lost income can be replaced but lost self-esteem is difficult to retrieve. IS THERE A RIGHT TO BLOW THE WHISTLE? Nobody can answer whether blowing whistle is good or bad because the problem is that it has effects, good as well as bad. Sometimes whistle-blowing causes more problem than good. If there is an issue that has to be addressed to the top authorities then it should be channeled through right authorities. If a whistle-blower starts talking to his co-workers about some malpractices, the office environment gets effected. And also the claims of whistle-blower are not always genuine. As a result other employees get dragged into it unnecessarily and company gets involved in lawsuits. By the time the company proves its innocence it has already suffered a loss of thousands of dollars. Whistle-blower should approach the internal authority prior to externally blowing the whistle. Because sometimes the top management is not aware of the problem and employees make the situation worse by blowing the whistle. An employee has an ethical obligation to blow the whistle. It is beneficial for him to act ethically and show loyalty by not only obeying the rules and regulations of the company but also reporting genuine wrongdoings that may affect the public at large. ETHICAL PERSPECTIVES ON WHISTLE-BLOWING: DEONTOLOGICAL ETHICS: For example, a company is making unsafe consumer products in order to save some money. An employee working in that organization sees this as immoral and reports the media about it. A whistle-blower would do this according to Kants duty-based ethics. Moral obligations have nothing to do with consequences. RIGHTS THEORY: Whistle-blowing is not morally required according to rights theory. Everyone has a welfare right to make income and support themselves and their family, so they cannot do this without a job. By blowing the whistle he/she may get fired so it is better to ignore any malpractices in the organization. UTILITARIANISM: Utilitarianism is based on principle to predict the consequences of an action. Utilitarianism is more clearly understood by cost-benefit analysis. Whistle-blowing has many moral venues. On one side the welfare of employees must be considered and on the other side the consumer. Utilitarian simplify whistleblowing by pleasure versus pain issue. If whistle-blowing will generate less pain than pleasure then it is a good act. If not, then it is wrong and unethical THE FORD PINTO CASE: In the Ford Pinto case it is a well-known fact that before the production of this car Ford engineers were aware of Pintos potential for catastrophe. They had a crash test at a top secret site and every test at 25mph resulted in ruptured gas tank of the car. Ford employees under the oath denied this fact and this car flooded the market for about eight years. An internal cost-benefit analysis illustrated that it was not profitable for the company to make changes sooner. Thus, they placed monetary worth on human life. Total benefit was $49.5 million and total cost was $137 million. Therefore, none of the employees blew the whistle because they had a fear of being fired from the job. ISLAMIC PERSPECTIVE: Prophet Mohammad PBUH said: Discussions are confidential (not subject to disclosure) except in three places: shedding unlawful blood, unlawful cohabitation and unlawful accumulation of wealth. (Abu Dawud) Prophet of Allah (P.B.U.H.) said: He who saw Munkar (wrongdoing) amongst you should prevent it with his hand, if unable to, then with his mouth (i.e. whistle blowing), if unable to, then (dislike it) in his heart and that is the least of faith. (Abu said al khudri) These sayings of Prophet Muhammad proved that whistle-blowing is also encouraged by Islam. Richard De Georges Theory of Whistleblowing The philosopher Richard DeGeorge proposed that external whistleblowing is morally permissible when three conditions are fulfilled. Whistleblowing is termed as acceptable by DeGeorge when following three conditions are met: If any product or policy cause serious harm for the general public. If an employee realizes an intense danger to the consumer of a product he or she should report it to his supervisor. Therefore manager responsible for the manufacturing of the product should be aware of its threat. If an employees immediate supervisor does not take the moral concern regarding the product into account, thus the internal chain of command has been exhausted. The firstcriteria explain the intensity of issue. The explanation of harm can be assessed in terms of physical, emotional or financial harm. The second and third criteria can be interpreted that employee tried hi level best to address via internal means. DeGeorge holds that whistleblowing becomes morally required when in addition to the previous three conditions the following two conditions are met: There is sufficient accessible documented evidence available to convince an impartial individual. The employee must have valid and strong reason that by going public, necessary changes will be brought. Moreover, benefits of whistleblowing must be worth the risks one takes and the dangers to which one is encountered. WORLDCOMS WHISTLEBLOWER Cynthia Cooper Case: In March 2002, when WorldCom was struggling tocoordinate and integrate the complex mess created by the 65 companies it had acquired, World-Coms highly respected chief financial officer,Scott Sullivan, moved $400 million from a reserve account and recorded it as income in the companys public financial reports. Alerted to this, CynthiaCooper, the perfectionist head of WorldComs internal audit department, began to secretly examinethe companys books. SheÃ soon discovered that Scott Sullivan and David Myers, for years had publicly reported billionsof dollars as capital expenditures when they were in real the operating costs. Uncollectible receivables were ignored, and reported asÃ income what were reallyreserve funds, and did all this with the help of ArthurAndersen, the companys auditor and accounting firm. Though angrily threatened by Sullivan, andrisking her job and career, on June 20, 2002, Cynthia Cooper courageously met with the auditcommittee of WorldComs board of directors and Ã toldthem what had been going on. On June 25, World-Coms directors announced the company hadÃ inflatedits profits by over $3.8 billion-an amount laterÃ roseto $9 billion-is the greatest accounting fraud in history. Sullivan and Myers were arrested; WorldComs shareholders lost $3 billion; 17,000 WorldCom workers lost their jobs.It was the biggest fraud in U.S. corporate history. WorldCom declared bankruptcy in July 2002, after its stocks value had declined by $180 billion and its founder; Bernard Ebbers had left the company. CynthiaCooper was later recognized as one of the three Persons of the Year by Time Magazine. Analysis Based on Kantian Ethics Philosopher Immanuel Kant is renowned for his ethical theory which is categorized under Deontological ethics. According to his theory it can be assessed that it is the intention behind an action rather its consequences that make an action good. Deontological Moral system is based on the categorical imperative. According to Kant to act from a good will is to act from a duty. The act of Cynthia Coopers whistleblowing fits into this categorical imperative of duty to do the right thing. The sole motive of the action is report financial crime; there are no monetary gains or self-interested motives. A Kantian view justifies Cynthia Coopers whistleblowing as reporting financial crime is morallyright thing to do, thus moral obligation has nothing to do with consequences. Since Kant believed that every action has a maxim, we need to ask what would happen if the principle (maxim) of an action were a universal law (one that everyone acted on). Would a world where everyone acted on that principle be possible? If it can, then the decision to act would be morally permissible (Bowie, 1999). Therefore the proposed act of whistleblowing passes Kants test of universizability. If whistleblowing were a universal principle, all would benefit from the transparency and investor confidence would be maximized; therefore, according to Kant, the act of whistleblowing is morally permissible. Analysis based on Kohlbergs Moral theory of Development Ã Kohlbergs theory is useful because it helps us understand how our moral capacitiesdevelop and reveals how we may mature in our understanding of our own moralstandards. According to Kohlberg Cynthia reached the sixth stage of moral development: Universal Moral Principles Orientation. This is because at thisPost conventional stage, rightÃ actionÃ comesÃ to be definedÃ in termsÃ of moralÃ principles chosenbecause of their reasonableness, universality, and consistency. Cynthia believed that manipulation of financial accounts is a universal crime and therefore she reported the misconduct based on the moral principle orientation. Cynthia Cooper justified her choices on the basis of moral principles and obligations as during the interview with Times Magazine she said: There is a price to be paid. [But] it comes back to the values and ethics that you learnÃ ¢Ã¢â ¬Ã ¦..The fear of losing my job was secondary to the obligation I felt. WHISTLE BLOWING IN PAKISTAN Whistle blowing internal and external is usually not practical for employees in Pakistan because they dont posses the resources either within the firm or within the civil society. They lack strong moral beliefs, confidence, will power and commitments and are scared of the consequences. Today, media especially journalism is acting as a whistleblower to the public. The current political environment in Pakistan threatens whistle blowers in a corporation from upholding their voices against illegal practices of their organization. Employees who blow whistle are refrained from doing so and observe difficulties and barriers such as life threats, political insecurity, risk of career and family insecurity. In our country, unsafe medical practices and unethical behavior is at such a high level and widely spread that blowing a whistle to alarm the authority would be simply inaudible. Health care fraud is very common in Pakistan. False claims, patients required paying illegal fees, absence of staff and refusing to see patients in government hospitals and referring them to private clinics are violating ethical spheres. 95% of the population in Pakistan holds the view that our health sector is corrupt. The fear of been victimized, loosing the job and career, is the main concern very often trainee doctors keep quiet and do not raise their voice against their seniors. RICHARD BARLOWS CASE Richard BarlowÃ is anÃ AmericanÃ intelligence analyst and a former senior member of theÃ Central Intelligence Agency. He lost his job and was charged of being disloyal to CIA. Barlow learned that the top US officials were allowing the sale of the F-16 fighters to Pakistan in 1989. It was against the 1985Ã Pressler amendment of theÃ Foreign Assistance ActÃ which prohibited the sale of anyÃ material or armaments which might assist in the development or manufacturing of nuclear weapons. He also found that the officials were concealing this information from Congress since telling the truth would have legally obligated US government to restrain from giving military aid to Pakistan at the time when it was being provided, through Pakistan, to Afghanistan against Soviet Union. Barlow therefore blew a whistle without considering the consequences. As a result he was asked to prove himself before Congress and court. He was charged of being a traitor and an adulterer. He lost his job. It was life altering experience for him which damaged his marriage, career and left irreparable dents on his character. He is quoted as saying: They smeared my name in truly extraordinary ways that no one had ever seen before If he had been listened to, many people believe that our country would have never got its nuclear bomb. ETHICAL IMPLICATIONS KANTIAN ETHICS: Immanuel Kant is the founder of deontological ethics. He states that ethical behaviors are those which are duty oriented. A person must perform what is his duty, not whats good. The act of Richard Barlow is justified on Kantian grounds. Sacrifice of self interest for the greater interest of the society was the act performed by Barlow. LOYAL AGENT ARGUMENT: Loyal agent argument reduces an employee from being human to just being an organ of the organization. Loyalty does not imply that we have a duty to refrain from reporting the immoral actions of those to who we are loyal. An employer who is acting unethical is not acting in his own best interests and an employee is not acting disloyally in blowing the whistle. LEGAL PROTECTION TO WHISTLE BLOWERS One of the early laws that protected whistleblowers was the 1863 United StatesÃ False Claims ActÃ (revised in 1986), which tried to counter fraud by the US government during theÃ Civil War. Under the 1st and 14th Amendments to the U.S. Constitution, state and local government bureaucrats are prohibited from opposing whistleblowers. Boards like Civil Service Reform Act are created Whistle blowing has gone high tech; therefore steps are taken to ensure safety of them. There are different websites available which guide employees on ethical issues like national whistle blowing centre(NWC) Federal (equal employment opportunity) laws also have protection provisions for whistle blowers. If you observe aÃ prohibited discriminationÃ against employees you may report the concerned authorities. Consumer Rights Commission of Pakistan has stated the unavailability of protection to whistle blowers and lack of transparency as the major causes of corruption in our state. Therefore, it has created an interface in the form of Freedom of Information Bill 2008. Summarizing: Whistleblowers not only provide the initial stimulus for improving organization efficiency and effectiveness, but also they are often the source of solutions to organization problems (Miceli et al., 1991). Whistle blower observes a dilemma between serving as a loyal agent and preventing social harm. This implies that he should reconcile his own interest with the general interest of the organization. Utilitarian considerations therefore cannot furnish a definitive guide in this context. Whistle blowing must be institutionalized. This means that there must be a set of procedures for employees to report the fraud internally before they raise the matter in the outside world