Effective group discussion Essay Example | Topics and Well Written Essays - 500 words

Effective group discussion - Essay Example The agenda would involve discussion on the above topic/ question and determine whether the conjecture is supported by sufficient facts to make it a plausible outcome. Use of moderator and tape recorder would ensure that discussion progresses smoothly during the 30 minutes, allotted to the group. The two questions would be discussed to come determine the veracity of the topic. Two discussion questions would be: the possible penalty that can effectively serve as deterrent measure for speeding; and previous outcome of the penalty on the convicts (Ehrlich, 1973). 2 minutes would be allowed to each of 10 participants to give their reasons and 10 minutes would be used to make empowered decision by the group leader, based on the informed choices as presented by the participants. It is hoped that discussion would help determine the outcome of conjecture. The discussion would focus on 3 areas: the legal aspect of the process of euthanasia in different countries; the moral paradigm of practice of euthanasia; and the efficacy of methods used on patients with terminal illness (Emanual & Fairclaugh, 2000). A moderator would oversee that discussions proceed within the defined guidelines and make recordings of the same. The 6 participants would be given 2 minutes to present their facts and views. Rest of the times would be used to collate the facts and use brainstorming techniques to decide on the outcome. The group leader would ensure that facts and moral compulsions are judiciously used to determine the conditions under which conditions euthanasia can be made legal. The main agenda of discussion would involve discussing the situation on the broader context of healthcare accessibility to the marginalized population of poor countries and the ways it can be addressed by developed countries and corporations. The discussion would be of 30 minutes

VOLUNTARY SUSTAINABILITY DISCLOSURE (Accounting) Essay

VOLUNTARY SUSTAINABILITY DISCLOSURE (Accounting) - Essay Example It may be argued that the above definition portrays a simplistic view of sustainability. Hence, one of the greatest difficulties encountered by corporations is to break down the sustainability phenomenon into objective goals. According to O’Dwyer’s definition of what he terms as managerial capture, corporations must define sustainability for themselves keeping in view their primary concern of shareholder wealth maximization (O’Dwyer, 2003). This has called into question the existence of the â€Å"social† aspect in â€Å"corporate social responsibility†. Sustainability must not be viewed from organization’s perspective; rather, it should be viewed from the perspective of the holistic ecosystem. Owing to an increased focus towards sustainability in the corporate world, there have been expectations from accountants to adopt an influential role in using sustainability in a positive way to enable stakeholders achieve their goals. The environmental impact of the firm’s operations on its assets, liabilities, revenues and costs has been one way of incorporating sustainability into financial statements. ... â€Å"Integrated reporting† has, therefore, evolved as a relatively new concept which reflects KPIs depicting the organization’s economic, social and environmental performance (Gould, 2011). This, however, requires managerial co ordination and collaboration across all organizational levels and that the processes for gathering non-financial data are similar to those for financial reporting. Integrated reporting may not be possible even with a holistic reporting of social and environmental risks. Quantifying such non-financial information and developing appropriate KPIs for it is in itself may present a challenging task. Considering the trend towards sustainability reporting, various tools and techniques have been developed for accountants to incorporate this. Accounting like its social sciences counterparts relates to socio-economic framework of the society. Traditional experiments in the field have focused on multi-column accounting, triple-entry record keeping and the more recent, narrative disclosures (Bebbington, Brown, & Frame, 2007). Some quantification of data has been made including the number of workers employed, emissions resulting from use of product, use of resources versus the amount of final product produced etc. Researchers have called on placing greater emphasis on stakeholders to provide for multi-layered accounts and address power differentials in the social and environmental reporting (Bebbington, Brown, & Frame, 2007). Therefore, a transition is being made from the â€Å"monologic† accounting practices to â€Å"polyvocal citizenship† approach (Gray, Dey, Owen, Evans, & Zadek, 1997). Procedures such as SAMs (Sustainability Assessment Modeling Systems) have been adopted in the U.K whereby costs that were traditionally considered