Critical Care Sound Environments Health And Social Care Essay

ABSTRACT. Intensive attention units in infirmaries take attention of critically sick patients under really nerve-racking conditions. A turning literature is demoing that intensive attention units ( ICUs ) are frequently really noisy and frequently transcending World Health Organization ( WHO ) guidelines1,2. However few surveies have linked more elaborate analyses of the sound environment, such as mean sound force per unit area degrees, transient sound degrees, and spectral distribution, to nurse well-being and public presentation. This survey differs from old surveies in several ways. Namely, we have studied the possible impact of layout design applications on the features of ICU sound environments. This was accomplished by comparing the subjective and nonsubjective qualities of two ICU sound environments with different layout designs. Furthermore, the survey included: 1 ) detailed nonsubjective and subjective noise degree measurings at multiple locations in each of the two units st udied, and 2 ) analysis of the association between the aim and subjective noise degrees via different statistical trials, including analysis of the impact of the ICU sound environments on sensed nurse results.I. IntroductionThe sound environments of ICUs are aurally demanding while nurses endeavor to put to death complex undertakings. It hence becomes of import to understand the acceptable and unacceptable subjective and nonsubjective qualities of the ICU sound environments from the nurses` point of position. In this survey, we believe nurses ‘ perceptual experience of their workplace sound environment is critical for the rating of undertaking and nurse well-being supportive ICU sound environments. By matching the subjective perceptual experience measurings with nonsubjective sound degree measurings, we can derive a more thorough appreciation of how physical and perceptual acoustic parametric quantities interact in the ICU scene. In order to cast visible radiation on these con cerns, we focused on the undermentioned research inquiries in this comparative research survey: 1 ) Do nonsubjective noise degrees differ: ( a ) between assorted locations within an single critical attention unit? ( B ) when comparing similar locations in the two critical attention units to each other? ( degree Celsius ) when comparing overall ( mean ) degrees in the two critical attention units to each other? ; 2 ) Do nurses` noise-induced irritation and loudness perceptual experience differ: ( a ) between assorted locations within an single critical attention unit? ( B ) when comparing similar locations in the two critical attention units to each other? ; 3 ) Does the sensed impact of overall noise degrees in the workplace on subjective nurse wellbeing and work public presentation differ when comparing two units to each other? ; 4 ) Is there a relationship between aim and subjective noise degrees? ; 5 ) Is there a relationship between noise degrees and noise-induced nurse results? II. PREVIOUS RESEARCHA. Overview of Hospital Acousticss1. ResultsThe acoustic environment in infirmaries can impact all residents, including staff, patients, and visitants. The undermentioned treatment in relation to the focal point of this survey is largely limited to the effects of noise on staff members: emphasis and irritation ; work public presentation ; wellness results and work overload. Information about how hospital acoustics may impact patients and visitants can be found in beginnings such as Bush-Vishniac et Al. 2 and Ryherd et al.3. The staff ‘s well-being, efficiency and effectivity in presenting attention and executing critical undertakings is critical to maximise patient safety, satisfaction, and attention quality in ICUs. Stress-annoyance: Intensive care unit are nerve-racking attention scenes that can be exacerbated by the centripetal overload caused by environmental factors, including the acoustic environment. Stress is the person ‘s assessment of a mis match between perceived demand and perceived self-capabilities to get by 4. Depending on the badness and continuance, it may take to illness ( i.e. , elevated blood force per unit area, dyspepsia ) , behavioural alterations ( i.e, unhappiness, depression, negative attitudes ) . Anxiety is a psychological responses to environmental stimulations or activity bring forthing rousing 5. Excessive anxiousness degrees can take to upsets. Like anxiousness, irritation is one of the early psychological responses which reflects the unwantedness of the environment stimuli 6. Irritation relates to the invasion of a stimulation on a mental or physical activity. In one survey, higher mean sound force per unit area degrees predicted higher sensed emphasis, and perceived irritation degrees in a Pediatric-ICU 7. In another survey, less sensitiveness to resound and greater personality robustness ( such as committedness, control, and challenge ) were linked with less noise-induced emphasis 8. In the same survey, ICUs nurses working eight-hour eventide displacements reported that they were significantly distressed by noise. There is some grounds that high noise degrees in attention scenes contribute to staff emphasis and irritation. However, the figure of noise-induced nurse emphasis surveies conducted in the ICUs is really limited. Work public presentation: Hospital sound environments that are supportive of infirmary undertakings could potentially better staff effectivity in presenting attention. Improved nurse work public presentation in ICUs can forestall inauspicious events, better health care quality, and optimise resource use. The survey fou nd that noise in the workplace was perceived to hold a negative impact on staff work public presentation and concentration 3. A Neonatal-ICU survey showed that sound that exceeds 55dBA most of the clip can potentially interfere with work. This multidisciplinary literature reappraisal survey highlighted that undertakings necessitating rapid reaction clip and watchfulness are sensitive to resound. Noise-induced work public presentation research has been more normally conducted in the operating theatres 9-11. The impact of noise on staff public presentation ( particularly in ICUs ) has non been widely examined. Health results: The acoustic environment throughout the infirmary may lend to negative ague or chronic symptoms in staff. Critical attention nursing is a really demanding occupation and it requires uninterrupted watchfulness, watchfulness, and wellbeing to carry on critical undertakings efficaciously. The survey found that of the 47 ICU nurses surveyed in an ICU, reported annoya nce, weariness and concerns due to workplace noise 3. The earlier mentioned survey besides showed that addition in mean sound degrees was significantly related to an addition in bosom rate 7. Elevated bosom rate can tie in with cardiovascular harm particularly in hypertensive persons 12. Noise-induced hearing loss has been the concern for executing sawboness in the operating theatres 13,14. However, noise-induced wellness results ( including hearing loss ) of ICU nurses` have non yet been the focal point of hospital noise literature. Work overload: Work overload can be critically of import for overall wellbeing of staff. Poor acoustical conditions in workplaces can worsen staff attitude and perceived work overload. When noise degrees exceed a nurse ‘s get bying abilities it can take to centripetal overload 6. Centripetal overload can do emotional exhaustion, dissatisfaction, and decreased sense of personal achievement. This in bend can do feelings of ineffectualness, awkwardne ss, low satisfaction, and perceived deficiency of success 15. In one survey, it was found that medicine mistake and other inauspicious events necessary for patient safety were associated with emotional exhaustion and staff burnout 16. In another survey it was besides found that nurse emphasis due to ICU noise was positively related to nurse emotional exhaustion and burnout17. Hagerman et Al. showed that in a coronary bosom unit enhanced acoustical conditions such as decreased echo clip and improved address intelligibility improved staff attitude perceived by patients 18. The limited bing grounds points to a important job that should be investigated farther to find appropriate acoustic conditions that will minimise negative work overload effects.2. Acoustic prosodiesThere is a turning organic structure of literature on infirmary noise. Many of those surveies focus on qualifying overall noise degrees in a assortment of hospital infinites including ICU ‘s, but few of them focuses specifically on ICU staff response 3. A assortment of different methods have been used in qualifying the infirmary sound environment. The grounds of these methodological analysis differences are non good known 3 but may be related to motivations such as single penchants, practicality, common sense, convenience, the degree of proficient expertness, etc. ( 1 ) Overall noise degree steps: These steps have been preferred most normally. This may be based on their practicality and convenience, in add-on to their incorporation into assorted guidelines such as WHO. Leq, Lmin, Lmax and Lpeak sound degrees can supply a general overview of the sound environment, but they remain limited for the elaborate analysis of the sound environment. ( a ) Leq: It enables the speedy comparing of the noise degrees with recommended values and those in other types of infinites. Therefore, it might be widely accepted as to be the primary step to depict a sound environment. This might besides happen in relatio n to the degree of proficient expertness required to show some penetration about more elaborate features of the sound environment. However, this common belief can be misdirecting about the truth and adequateness of the usage of chiefly Leq degrees. ( B ) Lmax, Lpeak and Lmin: The highest and the lowest values measured over clip provide more information about the overall noise degree fluctuations. In most instances, these steps are conventionally used to depict infirmary sound environments. However, these values remain unidimensional and level to depict the general tendency in sound environment. ( 2 ) Detailed noise degree steps: To counterbalance the restrictions of the overall sound steps, the usage of extra acoustic prosodies is critical for the elaborate analysis of the sound environment. Compared to above mentioned sound steps, Ln percentile ( Ln ) , echo clip ( RT ) , speech intelligibility ( SI ) , and the spectral content such as frequence analysis and noise standards steps h ave been less normally used. Hospital acoustic research has been the involvement of different research groups such as medical groups and proficient groups. Based on the group ‘s proficient expertness on the subject, some acoustic prosodies might hold been preferred to the others. ( a ) Sound quality related steps: In the ICUs, there is diverseness of noise beginnings such as dismaies, HVAC systems, conversation and medical equipment. Those noise beginnings generate noises with different frequences and sound forms. Ln percentiles and spectral content analysis become of import for elaborate analysis of fluctuations, tonic content, spectral distribution, and other features in the noise degrees over clip. ( B ) Speech quality related steps: Some other specific features of the infirmary room acoustic environment have been described with the usage of extra acoustic prosodies such as SI and RT. To construe the intervention of the infirmary noise degrees and room conditions with criti cal medical communications, SI has been used. To stand for the degree of drawn-out being of noises that can perchance overlap and interfere or dissemble the other sounds, RT has been used.3. Measuring ICU sound environmentsMethods applied during the sound sample aggregations can hold important impact on the appraisal of the infirmary sound environments. There has non been a widely accepted understanding about how the sound samples should be collected to qualify the complex and dynamic ICU sound environments in close propinquity to occupant experience 3. However there has been some consensus on a few methodological considerations among different ICU-noise surveies such as locations where sound informations collected in the attention scenes. Noise degrees in the ICU patient suites have been normally documented. Sound recordings took topographic point either in a representative patient room 3,19,20 or in more than one patient room with different characteristics such as distance to the nurse station, occupied-empty, figure of patient beds 2,7,21-28. There was a good understanding on the location of the sound metre: every bit near as possible to patient caput – to capture what the patient hears- while avoiding any intervention with nurse work flow. Hanging the mike from the top of the medical tower in the patient room has been introduced as a practical solution 3. Different continuances were preferred for the aggregation of sound samples such as 168hr, 72hr, 24hr, and 8hr at patient locations. Among those, 24hr entering period was more widely accepted than others. A few ICU-noise surveies have conducted different continuance noise degree measurings at the nurse Stationss such as 24hr and 168hr 2,26,27. Busch-Vishniac et Al. described the sound environment of one more puting – hallways- in their survey and placed the metre at the room centre 2. Largely the merchandises of two companies have been preferred to mensurate sound degrees: Larson Davis and Br uel & A ; Kj?r. It was non a common attack to document the sound metre scenes used. Much of the noise degree measurings were conducted based on slow response clip ( 1sec ) as suggested by Occupational Safety and Health ( OSHA ) for typical occupational noise measurings 2,28,29. Some surveies used fast response clip ( 0.125sec ) as suggested by WHO 3,21. When recorded based on fast response clip, more fluctuations can be expected in the sound degrees. The penchants among averaging intervals varied and ranged between 5sec and 24hr ( i.e. 30sec, 1min, 5minaˆÂ ¦etc. ) . Among ICU-noise surveies the usage of 1min averaging interval was more common likely because it enables a more elaborate expression to the clip history informations. Sound recordings were normally analyzed as a map of clip. Day clip and dark clip mean sound degrees were normally reported. Among the reviewed ICU-noise surveies, non many of them were conducted during the weekends but during the weekdays. Morrison et A l. and Ryherd et Al. considered twenty-four hours and dark clip based on 12s hr nurse displacements ( twenty-four hours time:7am-7pm ; dark clip: 7pm-7am ) 3,7. MacKenzie and Galbrun considered the twenty-four hours and dark clip periods based on WHO guidelines ( 16hour twenty-four hours time:7am-11pm ; 8hr dark time:11pm-7am ) 21. In drumhead, consistence of the methodological penchants in infirmary acoustics research can be really helpful for the dependability of the comparings between the consequences of different surveies.III. METHODOLOGYPutingThe research was conducted in two intensive attention units ( ICU ) at Emory University Hospital. Neurological ICU ( Neuro-ICU ) is a late opened 20- bed unit ( Fig. 2 ) . This unit received the â€Å" ICU Design Citation † award in 2008 for its design purpose to heighten the critical attention environment for patients, households and clinicians. Some unit design features include big private patient suites with household studio, dis trusted nurse work countries and care support countries and a scope of noise cut downing applications. High public presentation absorbent acoustic ceiling tiles and bead ceiling applications reside chiefly along the two parallel sides of the corridors and at the nurse Stationss, painted dry wall, vinyl flooring and 6ft broad ( two-wing ) glass patient room doors are some of the surface applications in the unit. Patient attention nucleus of the Neuro-ICU sits about on 19,000sqft. This nursing floor has a bunch type layout. The layout is composed of a six- bed and fourteen- bed bunchs. Each bunch has a cardinal nurse station with its ain attention support countries ( e.g. medicine room, supply roomaˆÂ ¦etc ) and computerized patient monitoring system. In entire, the unit has two cardinal nurse Stationss and 17 distributed nurse work countries. Approximately one-third of the 390sqft patient room is segregated from the patient attention country by a semi-opaque glass wall and good equipped for household demands. Approximately one-third of the patient attention nucleus floor country is occupied by the corridors. The length of the corridors is 600ft. Entire Neuro-ICU includes extra infinites such as public household countries, CT scan lab, and a curative garden. With all these infinites, the entire Neuro-ICU sits about on 24,000sqft. The Medical Surgical ICU ( MedSurg-ICU ) is a 1980s epoch twenty-bed unit ( Fig. 1 ) . Compared to the other unit, MedSurg-ICU has a more traditional physical environment with ceiling tile, vinyl flooring, 5ft broad ( two-wing ) glass patient door and painted dry wall surface applications. Patient attention nucleus of this unit sits about on 8,800sqft. The nursing floor has a triangular form race path layout design – medical and support countries are located in the centre and patient suites are located on the margin and the corridor separates these two infinite types. Twenty private patient suites are organized around one big triangular form service hub. This hub contains two patient monitoring cores – each serves to ten patients- at the corners and a centralised attention support country. Patient suites in this unit are about 190sqft and equipped with a Television like the patient suites in the other unit. This peculiar layout type requires the usage of unintegrated co rridors for staff and household members. Approximately, one-quarter of the patient attention nucleus floor country is occupied by the staff corridor. The length of the staff corridor is 240ft. Entire MedSurg ICU including the household corridor environing the unit, sits about on 12,500sqft. In contrast to the physical environment differences, both units apply similar staffing theoretical accounts with intensivists and nurse practicians and suit critical attention patients with similar sharp-sightedness degrees. In both units, by and large ten to twelve registered nurses are working during each displacement. The Neuro-ICU nurses largely work 12-hr displacements ( 7am-7pm, 7pm-7am ) ; the MedSurg-ICU nurses besides work 8-hr displacements ( 7am-3pm, 3pm-11pm, and 11pm-7am ) . In both units, nurses can work either at the weekend or during the weekdays or both ; during the twenty-four hours clip or dark clip or both.Measures1. SoundObjective and subjective noise degree measurings in two units were conducted during two back-to-back months. In both units, same processs were applied. Objective noise degree measurings were conducted at four different locations in each unit: centralised nurse station, empty patient room, occupied patient suites with and without respiratory venti lator and multiple informations points in the corridors. A sum of 96-hr uninterrupted stationary noise degree measuring was conducted at the nurse station of each unit from Thursday to Monday. Saturday and Sunday was deliberately included as it has non been much addressed in the literature. In each unit, 24-hr uninterrupted stationary sound degree measurings were conducted in the occupied patient suites without respiratory ventilator during a weekday. In relation to limited entree, merely 45-min sound samples were collected from the occupied patient suites with respiratory ventilator. Similarly in each unit, 45-min uninterrupted stationary sound degree measuring was conducted an empty patient room while patient room doors were closed. At the corridors, multiple 15-min sound samples were collected at indiscriminately selected times during twenty-four hours and dark. In entire, about 246-hr sound informations was collected from both units. For the computation of overall noise degrees in each unit, all sound informations collected at different locations were taken into consideration. Medical equipment dismaies happening in the patient suites, patient proctor dismaies happening both in the patient suites and at the nurse Stationss, sound of the ice machine engine, phone ring, staff conversation, turn overing medical carts in the corridors were some of the common noises in two units. In MedSurg-ICU nurses are paged via overhead beepers. In Neuro-ICU 3G-phones or regular phones at the baies are used alternatively. At the corridors, the mike was located at a tallness of 4.5ft somewhat off the room centre and stabilized on a tripod. In the patient room, the mike was hanged from the ceiling at a tallness of 6ft. The distance between the patient ‘s caput and the mike was minimized every bit much as possible. Similarly, mike was hanged from the ceiling at the nurse station at a tallness of 6ft. In Neuro-ICU, the sound metre was set up at the nurse station of fourteen-bed side. In MedSurg-ICU, sound metre was located at somewhat off the centre of the cardinal nurse work zone in the centre of the unit. Sound information was collected utilizing a fast response clip for upper limit and lower limit degrees ( 0.125 s ) as recommended by World Health Organization ( Berglund and Lindvall 1999 ) . Three Larson Davis-type 824 sound degree metres were used and collected informations was downloaded via Larson Davis 824 Utility package. For unattended field measurings, two Lockable Larson Davis outdoor me asurement instances were used. . For safety intents, 50ft mike extension overseas telegram was run from each outdoor sound metre instance to the walls and eventually to the mark point on the ceiling. The out-of-door noise measuring instance was placed carefully at a topographic point out of the nurse manner. Before any installing effort, proposed locations for the arrangement of sound metre at different locations in the units were approved by the charge nurse. One-minute averaging interval was used. One-third octave set informations was obtained. The dynamic scope was 80dB un-weighted from floor-38dB to overload-118dB.2. Self-reportAn electronic study was administered to 90 and 60 five registered nurses working in Neuro-ICU and MedSurg-ICU severally. Nurses were contacted via electronic mail by the nurse pedagogue of each unit and they gave their consents online. The study consisted of four subdivisions: nurse profile and working conditions, perceived sound environment in the workpl ace, perceived impact of noise degrees on nurse results, general hearing wellness and noise sensitiveness. Survey response rate was 39 % and 35 % in Neuro-ICU and MedSurg-ICU severally. In Neuro-ICU, 85 % of the nurses participated in the survey was full clip and 15 % was portion clip nurses. In MedSurg-ICU, 70 % of the nurses participated in the survey was full clip ; 26 % was portion clip and the remainder was PRN. In two units more than 80 % of the nurse population was female. Similarly, in both units more than 80 % of the nurses were younger than fifty old ages old.IV. ResultA. Objective noise degrees1. Make nonsubjective noise degrees differ when comparing overall ( mean ) degrees in the two critical attention units to each other?Noise degrees measured at multiple different locations in each unit are averaged for the computation overall noise degrees including Leq ( assumed name ) , Lmax ( dubnium ) , Lpeak ( dBC ) and Lmin ( dubnium ) . Those locations are: nurse station empty patient room, corridors and occupied patient suites with and without the respiratory ventilator. To clear up, in order to spread out the sample size, measurings conducted in the occupied patient room with ventilator were besides considered in the computation of overall noise degrees for each unit. In MedSurg ICU and Neuro-ICU overall averaged Leq, LMax, LMin and LPeak noise degrees ranged between 57-58dBA, 105-97dB, 57.5-54dB, and 120-113dBC severally. Detailed consequences are shown in Fig. 2. For elucidation intents, in this paper the term â€Å" averaged † does non reflect the calculation methods used but refers to the consideration of multiple measurings in the computation of individual noise degree. More elaborate analysis consequences are shown in Fig. 3. This chart represents the per centum of clip that different degree unprompted sounds ( LFMax ) in the scenes exceeded peculiar noise degrees. This type analysis consequences are referred as â€Å" happening rate â₠¬  in this paper. In both units more than 98 % of the clip LMax noise degrees exceeded 70dB. It was more than 96 % of clip that LPeak noise degrees exceeded 80dBC in both units. Finally, it is possible to reason, the difference between overall averaged LAeq degrees in Neuro-ICU and MedSurg ICU are unperceivable. Information about perceptual experience of alteration in sound intensivity can be found in Mehta et al 30. However elaborate noise degree measurings indicated significant differences. The sound environments of two units are different based on the happening rate of the impulse sounds at high noise degrees.2. Make nonsubjective noise degrees differ when comparing similar locations in the two critical attention units to each other?A-weighted mean sound force per unit area degrees ranged between 52-60dB and 45-56 dubnium at four different locations in MedSurg-ICU and Neuro-ICU severally ( Fig. 4 ) . Those four locations were nurse station, occupied patient room without respirat ory ventilator, empty patient room and the corridor. In both units, patients with respiratory failure are connected to respiratory ventilator and most of those patients are under isolation which restricts the entries and activities in the patient suites. It was possible to carry on comprehensive measurings in the patient room without respiratory ventilator. Therefore, measurings conducted in the occupied patient room without respiratory ventilator was considered for location particular more elaborate noise degree analysis. At all four locations, LMax degrees exceeded 70dB about full clip in both units. Except empty patient room, at all other locations LMax noise degrees exceeded 80dB more than 36 % of the clip In MedSurg ICU and 11 % of the clip in Neuro-ICU. In general, noise degrees and happening rate of high degree impulse sounds was higher in MedSurg-ICU. Average sound force per unit area degree ( LAeq ) differences between nurse Stationss, occupied patient suites and the corrid ors of two units were either unperceivable or merely perceptible ( Fig. 4 ) . However LAeq noise degree difference between two units` empty patient suites was significant. LMax happening rates were dramatically different from each at other locations. Happening rates occurred at the nurse Stationss are shown in Fig. 5 as an illustration. However LMax happening rates did non differ dramatically in the empty patient suites ( Fig. 6 ) . LPeak happening rate analysis showed really similar consequences to LMax happening rate consequences.3. Make nonsubjective noise degrees differ between assorted locations within an single critical attention unit?In MedSurg-ICU and Neuro-ICU, overall noise degrees and happening rates of impulse sounds was much lower in the empty patient suites compared to other locations ( Table I ) . Occurrence rate of LPeak & gt ; 90dBC was systematically higher at the nurse station compared to other locations in both units. However, noise degree differences between nur se station and other locations were non ever perceptible based on differences between A-weighted Leq degrees.B. Subjective noise degrees1. Make nurses` noise-induced irritation and loudness perceptual experience differ between assorted locations within an single critical attention unit?In MedSurg-ICU, perceived loudness degrees at the nurse station were significantly higher ( p & lt ; 0.05 higher ) than other three locations harmonizing to nonparametric significance trial consequences. Average degrees of subjective irritation and volume are shown in Table II. Similarly, in Neuro-ICU perceived volume and irritation degrees in the empty patient room were significantly less ( P & lt ; .05 ) than other three locations.2. Make nurses` noise-induced irritation and loudness perceptual experience differ when comparing similar locations in the two critical attention units to each other?At all four locations – the nurse station, in the empty and occupied patient room and at the corrido rs perceived irritation and volume degrees of MedSurg-ICU nurses were systematically higher than the sensed degrees reported by Neuro-ICU nurses ( Table II ) . MedSurg ICU nurses perceptual experience of noise-induced irritation and volume at four locations ranged between 2.25 and 4.1.Same sensed degrees ranged between 1.6 and 3.2 among Neuro-ICU nurses. Additionally, nonparametric Mann-Whitney U trial consequences showed that noise-induced irritation and loudness perceptual experiences of nurses at the nurse Stationss and in the empty patient suites was significantly different in two units. Two unit nurses` sensitiveness to resound and tolerance to high noise degrees in the workplace did non differ significantly ( p & gt ; .05 ) . Overall, nurses were non really sensitive to resound and they could digest high noise degrees slightly.3. Does the sensed impact of overall noise degrees in the workplace on subjective nurse wellbeing and work public presentation differ when comparing two units to each other?A ­Perceived negative impact of workplace noise degree on five nurse result was reported higher by MedSurg-ICU nurses compared to Neuro-ICU nurses. MedSurg-ICU and Neuro-ICU nurses` responses ranged between 3-4.3 and 1.7-3 severally ( Table III ) . Overall, MedSurg-ICU sound environment was perceived systematically worse for nurse well-being and work public presentation compared to Neuro-ICU sound environment. Harmonizing to nonparametric significance trial consequences, all perceived five noise-induced nurse results differed significantly in two units.C. Correlations1. Is at that place a relationship between aim and subjective noise degrees?Spearman nonparametric correlativity trial was used to analyse the relationship between aim and subjective noise degrees. Overall and individually analyzed MedSurg-ICU and Neuro-ICU subjective and nonsubjective noise degrees systematically represent the being of a important relationship between subjective and nonsubjective noise degrees ( Table IV ) . Subjective noise-induced irritation and volume degrees are significantly and positively correlated with A-weighted mean sound force per unit area degrees and happening rate of impulse sounds happening at high degrees.2. Is at that place a relationship between noise degrees and noise-induced nurse results?Overall, subjective volume degrees are significantly and positively correlated with sensed noise-induced irritation, work public presentation, wellness and anxiousness ( p & lt ; .01 ) .D. Spectral content1. Frequency distribution of noise degreesOverall, sound force per unit area degrees were higher in MedSurg-ICU at low, mid and high frequence scopes ( 250Hz-8kHz ) ( Fig. 7 ) . At all locations but empty patient room, noise degree differences across frequences were largely either merely perceptible or unperceivable. At 8kHz clearly noticeable noise degree differences occurred between two unit nurse Stationss and occupied patient suites. At 250Hz and 5 00Hz, clearly noticeable and significant noise degree differences occurred between empty patient suites. Below 250Hz, sound force per unit area degrees were largely higher in Neuro-ICU ( Fig. 8 ) . In the empty and occupied patient room, noise degree differences at 16Hz were significant otherwise it was either merely perceptible or clearly noticeable. This happening might be related with the busyness noise generated by the HVAC engine located in the unfastened infinite in Neuro-ICU. This unfastened infinite about located in the centre of the unit and is non accessible by the residents but included in the design to supply natural visible radiation for some patient suites.2. Room Criteria ( RC ) analysisIn MedSurg-ICU, RC values were higher. However, RC evaluations were largely hissy and vibrational in Neuro-ICU while it was chiefly impersonal and non vibrational in MedSurg-ICU ( Table V ) .E. Fluctuation clipF. Speech Interference LevelIn general, speech intervention degrees in MedSu rg-ICU were higher at all four locations analyzed compared to Neuro-ICU. At the nurse Stationss, address intervention degrees ( SIL ) of the noise were highest and ranged between 50-53dB ( Table VI ) . Two female nurses will be able to ( hardly ) communicate with each other in normal voice up to a distance of about 3-4ft. Same distance ranged between 5.5-7.5ft if nurses raise their voices. Slightly lower SIL values occurred in the occupied patient room and in the corridors. Lower SIL degrees can enable safer communications from longer distances. Furthermore, compared to females, males in general are able to pass on better at longer distances.G. HVAC background noise degreesBackground noise degrees caused by HVAC systems were calculated based on steady 15-min sound samples collected in the empty patient suites. Sound force per unit area degrees across three frequences ( 500Hz, 1000Hz, 2000Hz ) were averaged every minute. In Neuro-ICU, HVAC noise degrees in the patient room were accep table harmonizing to American Society of Heating Refrigerating and Air-Conditioning Engineers ( ASHRAE ) recommended RC values, 25-35dB in the private suites 31. In Neuro-ICU, RC values ranged between 29-31dB. In MedSurg-ICU HVAC noise degrees in the patient room were higher than ASHRAE recommended values and ranged between 37-38dB in MedSurg-ICU.V. DISCUSSIONOne of the purposes of this survey is to lend to the on-going attempts to better health care sound environments. These attempts can enable more comprehensive analysis of helter-skelter health care sound environments. The survey findings discussed in this subdivision can supply some penetration for the appraisal of the bing and development of intelligence acoustic prosodies that might be necessary for more elaborate survey of the infirmary sound environments.1. Appraisal of overall ( mean ) vs. elaborate noise degree steps and their relation to subjective noise degreesOverall nonsubjective sound environment of two units were sig nificantly different based on elaborate noise degree measurings. Happening rate analysis is referred as elaborate noise degree measuring as it reflects the behaviour of impulse sounds during every minute. Statistically important differences between subjective noise-induced nurse results and loudness perceptual experience of MedSurg-ICU and Neuro-ICU nurses were consistent with the important differences between happening rates of impulse sounds ( LFMax, LCPeak ) that occurred at high degrees. Furthermore, nonparametric correlativity coefficient trial consequences indicated the being of a important and positive relationship between perceived irritation and volume degrees and happening rates of impulse sounds. However, overall noise degree measurings ( i.e LFMax, LCPeak, LFMin, LAeq ) particularly overall mean sound force per unit area degree did non bespeak perceptible differences between the sound environment of two units. Similarly, elaborate nonsubjective noise degree measurings be sides suggested important differences when comparing similar unprompted sound environments ( i.e. nurse station, occupied patient room and corridors ) in two units. Unlike detailed measurement consequences, overall mean sound force per unit area degree differences indicated either merely perceptible or unperceivable differences between similar locations in two units.2. Appraisal of stationary vs. unprompted sound environments and their relation to subjective noise degreesLocation specific subjective noise degree analysis ( i.e. perceived noise degrees at the nurse Stationss, in the empty and occupied patient suites and corridors ) indicated that MedSurg-ICU nurses` noise-induced irritation and loudness perceptual experiences were systematically higher than Neuro-ICU nurses` perceptual experiences. Particularly, subjective irritation and volume degrees differed significantly at the nurse Stationss and in the empty patient suites of two units. Nurse Stationss have unprompted sound env ironments where major sound beginnings are medical dismaies, telephone ring, staff laugh and talkaˆÂ ¦etc. Subjective noise degree differences between two unit nurse Stationss were consistent with important differences between happening rates of impulse sounds ( LFMax, LCPeak ) at the nurse Stationss. Unlike nurse Stationss, doors closed empty patient suites have stationary sound environments where chief noise beginning was the HVAC system. This clip, subjective differences between two unit empty patient suites were consistent with important differences between A-weighted mean sound force per unit area degrees measured in the empty patient suites. Furthermore, nonparametric correlativity coefficient trial consequences indicated the being of a important and positive relationship between perceived irritation and volume degrees and mean sound force per unit area degrees.3. Fluctuation clip and subjective noise degrees4. Features of infirmary sound environments and layout design ap plicationsAbove mentioned consequences confirms the earlier findings that suggest the being of a relationship between aim and subjective noise degrees. The theoretical account reviewed here suggests that different infirmary layout design applications can chair the relationship between aim and subjective noise degrees. Two unit nurses reported sensed effectivity of different layout design applications to cut down noise degrees based on their experiences and observations. Overall, three chief layout design applications were found effectual. Those were private patient suites, segregated corridor system and a unit with baies and centralised nurse station instead than a unit with merely centralised nurse station32. Private patient suites can diminish sensed complexness of the patient room sound environment as there are less noise beginnings in single-bed suites than multi-bed suites. In MedSurg-ICU, cardinal nurse station is a common-use workplace and at most times it is extremely popula ted by nurses for coaction, single work and telecommunication intents. Higher patient bend over rates ( new admittances and conveyances ) in MedSurg-ICU besides requires extra paper work to be done at the nurse station. In Neuro-ICU, nurses largely collaborate, work separately and telecommunicate at the de-central nurse Stationss. They visit the centralised nurse station for registering patient medical records, utilizing common resources such as copy-fax machine. Segregation of corridors used by household members and staff members can command riotous breaks by household members. On the other manus, household members can get down a insouciant conversation with staff members anytime while voyaging in the shared corridors. One of the chief noise beginnings in the health care scenes are conversations. Based on researchers` observation, the physical distance between the nurse Stationss or patient monitoring nucleuss can lend to the sensed frequence of the unprompted noise happenings. In this survey noise degree and happening rate of impulse sounds found to be critical for nurses` volume and irritation perceptual experience. In MedSurg-ICU, physical distance between two patient monitoring nucleuss ( from centre to centre ) was 48ft. In Neuro-ICU, same distance between two centralised nurse Stationss was 118ft. Distribution of noise beginnings based on layout constellation can escalate complexness of the perceived sound environment33. MedSurg-ICU race path layout design offers a more compact physical environment while Neuro-ICU bunch layout design provides more broad physical environment.5. Spectral content of the sound environment vs. subjective noise degreesStatistically important subjective noise degree differences between two unit nurse Stationss were non consistent with merely perceptible differences between RC values. However, more elaborate frequence analysis showed that clearly perceptible higher noise degrees occurred at 8kHz at MedSurg-ICU nurse station. Th is happening can be related with unprompted ( high noise degrees at high frequences ) nature of sound environment at the nurse Stationss. Statistically important subjective noise degree differences between two unit empty patient suites were consistent with clearly perceptible differences between RC values. This relationship can be explained by the steady nature of the sound environment in the empty patient suites. And this happening can besides foreground the dominancy of noise degrees at mid frequences in nurses` irritation and loudness perceptual experience in steady sound environments.VI. DecisionIn healthcare acoustics literature, it is widely accepted that noise degrees in critical attention scenes are really loud and raging. This survey agrees with this decision and reminds that features of different ICU sound environments can change drastically. Some of those differences are highlighted via elaborate comparative noise degree analysis between two units in this survey. Impulsiv eness ( high happening rate at high noise degrees ) degree of an ICU sound environment is suggested to be one of the chief indexs of sensed noise-induced nurse results and nurses` volume perceptual experience. At specific locations in the unit that have with steady sound environments, higher mean sound force per unit area degrees relates better to nurse irritation and volume degrees. Spectral content of the sound environment might besides be related with nurse irritation and loudness perceptual experience. Lower perceived noise-induced work public presentation can be expected in the units with higher address intervention degrees. Furthermore noise degrees at specific locations in the unit can be acoustically more debatable than the others where focussed intercessions can be necessary. For diagnosing of these possible conditions, conductivity of elaborate noise degree measurings at multiple different locations in the unit might be of import. During and after location specific noise d egree analysis, it might be good to oppugn whether peculiar acoustic metric used represents the general feature of the sound environment studied and observed. It might be critically of import for hospital decision makers to take enterprises for cut downing unprompted noise beginnings in ICUs such as reconsideration of dismay scenes that most times do n't match to exigency degree of the incidence, integrating of higher engineering for paging health professionals such as 3G-phones and avoiding overhead beepers. It might be critical for designers to see the recent technological progresss in HVAC systems to assist bettering occupant results. The sate-of-the-art HVAC system application in Neuro-ICU offers significantly less bothersome and quieter ( clearly perceptible ) sound environment in the patient suites compared to the HVAC noise generated by the older edifice system in MedSurg-ICU. In add-on to the application of technological progresss, strategic arrangement of the HVAC engine an d its insularity from the edifice construction can be critically of import to avoid possible feelable quivers and noises happening at really low frequences. Finally, in add-on to conventional acoustic intercessions ( i.e. absorbent surface stuff applications ) , some layout design considerations can besides be critical for the formation and consideration of the health care sound environments get downing from the early design stages.RecognitionsThis work has been partly supported by ASHRAE Graduate Student Grant-In-Aid. We appreciate GaTech Healthcare Acoustics squad members` partnership. We are thankful to Emory University and Dr. Owen Samuels for his advice. We are besides grateful to nurse pedagogues Ann Huntley and Mary Still, registered nurses Tim Rice and Anya Freeman and to all Neuro-ICU and MedSurg ICU nurses, patients and household members for their uninterrupted aid and forbearance during noise degree measurings in the units.

Holly Fashion

cASE 6 HOLLY FASHIONS RAT I O A N A LYSI S Billion-dollal a pparel c ompanies s uch a s C alvin K lein a nd L iz C laiborne a re unusual i n t he g arment i ndustry, w hich c onsists p rimarily o f m uch s malier apparel m akers. O ne s uch f irm i s H olly F ashions ( HF), l ocated i n C herry F lill, New J eriey. H F w as s tarted 1 4 y ears a go b y W illiam H amilton a nd J ohn W hite, who b etween t hem h ad o ver 2 5:yearso f e xperiencew ith a m ajor g arment m anufacturer.A nd t he p artnership i nitially b lended v ery w ell. H amilton, r eserved and i ntrospective, i s e xtremely c reative w ith a r eal f lair f or m erchandising a nd trend s potting. M ainly a s a r esult o f h is g enius, t he H F l abel i s s ynonymous with q uality a nd † tn† f ashions. ‘ h ite, o Utgoing a nd f orceful, h as c ontributed important m erchandising a nd m arketing i deas, b ut h as m ainly a ssumed t he duties o f t he f irm's c hief o perating o fficer.Hamilton h as h a d l ittle i nterest i n t he f inancial a spectso f t he c ompany, m uch preferring t o w ork o n d esigning n ew f ashions a nd t he d evelopment o f m arketing s trategies. A f ew m onths a go, h owever', h e d ecided t hat h e h ad b etter' become m ore i nvolved w ith t hd c ompany's f inancials. His m otivation i s t wofold. F irst, h e i s c onsidering t he s ale o f h is 5 0 p ercent interest i n H F. T hough h e m joys t he c reative s ide o f t he b usiness,h e i s t ired o f the c ash c runches t hat t he f irm h as e xperiencedi n r ecent y ears.P eriodically, t he retailers H F d eals w ith h ave e ncountered f inancial p loblems a nd h ave s tlung out t heir p ayments, w hich o ften c aused a m ad s cramble f or c ash a t H F A nd i f Hamilton d ecides t o s ell, h e k nows t hat h e i s l ikely t o b e i nvolved i n s ome stressful n egotiations s urrounding t he c ompany's v a1ue. T hough h e w ould h ire a c onsultant t o a id h im i n a ny,negotiations,h e d ecides i t i s a g ood i dea t o e ducate h imself a bout H F's f inancials.Another r eason t hat H amilton i s i nterested i n t he f irm's f inancials i s s o h e can b etter j udge t he m anagerial c ompetence o f l Alhite. Ahen I IF w as s mall Hamilton t hought W hite d id a f ine j ob, b ut n ow h e w onders w hether / hite i s capable o f r unning a f irm a s l arge a s H F. A ctually, i f H amilton w ere c onvinced that W hite i s a c ompetent m anager, h e w ould n ot c onsider s elling o ut s ince h e 36 PARTI I F INANCIALA NALYSIS genuinely e ntoys b eing a n o wner o f a n a pparel f irm.B ut h e t hinks t he a pparel industry w ill f ace e ven t ougher t imes i n t he n ext f ew y ears, a nd w onders i f ltrhite i s t alented e nough t o s uccessfullym eet t hese c hallenges. BORROWING CONCEB. NS A4rite's p ersonality i s s uch t hat h e m akes v irtually a ll m ajor o perating a nd financial d ecisions. A n i mportant e xample o f t his w as h is d ecision t hree y ears ago t o r etire a ll l ong-term d ebt/ a m ove t riggered b y W hite's f ear t hat H F's b usiness r isk w as i ncreasing.H e c ited t he d ifficulties o f s eemingly r ock-solid r etailers l ike B loomingdale's a nd C ampeau t o s upport h is c laim. I M-Lite i s a lso concerned t hat f irms t he s ize o f H F h ave h ad d ifficulty m aintaining s table b ank relationships. D ue t o i ncreasingly s trict f ederal r egulations, s ome b anks h ave called i n l oans a t t he s lightest t echnicality, a nd m ost a re s crutinizing n ew b usiness l oans v ery c arefully. C onsequently W hite v iews b ank d ebt f inancing a s â€Å"unreliable† a nd t hinks t hat l oan o fficers a re c apable o f † chewing u p m y t ime. Harnilton isn't sure what to make of these arguments, but he is concerned that this debt avoidance has significantly reduced FIF's financial flexibility because it means that all protects will have to be equity financed. In fact, over the past five years t here h ave b een n o d ividends b ecausea ll e arnings h ave b een r einvested. And two years ago each of the partners had to contribute $15,000of capital in order to m eet t he c ompany's c ashn eeds. A nother i nfusion o f c apital m ay b e n ecessary sincet he f irm's p resentc ashp osition i s l ow b y h istorical s tandards. ( See xhibit 2 . E More j mportantly, h owever, H amilton f eels t hat t he c ompany i s n ot b enefiting f rom t he l everage e ffect o f d ebt f inancing, a nd t hat t his h urts t he p rofitabiiity o f t he f lrm t o t he t wo o whers. WORKING CAPITAL CONCERNS Hamilton s uspectst hat F {F'si nventory i s † excessive† a nd t hat † capital i s u nnecessarily t ied u p i n i nventory. † n/hite's p osition i s t hat a l arge i nventory i s n ecessary t o p rovide s peedy d elivery t o c ustomers. H e a rgues t hat † our c ustomers expect q uick s ervice a nd a l arge i nventory h elps u s t o p rovide i t. Hamilton is skeptical of t his argument and wonders if there isn't a mole efficient w ay o f p roviding q uicker s ewice. H e k nows t hat a c onsultant r ecommended t hat H I † very s eriously† c onsiderb uilding a s tate-of-the-artd istribution center. T he p roposed f acility w ould a liow F {F t o r educe i nventory a ld a lso handle big orders from retailers such as Kmart and Wal-Mart. VVhite rejected the suggestion a rguing t hat t he e sttnated $ S-million t o $ 8-mi11ion ost i s e xcessive. c Hamiiton a lso q uestions / hite's c redit s tandards a nd c ollection p rocedures.Hamilton t hinks t hat / hite h as b een q uite g enerous i n g ranting p ayment extensions t o c ustomers, a nd a t o ne p oint n early 4 0 p ercent o f t he c ompany's receivablesw ere m ore t han 9 0'davs o verdue. F urther. / hite w ould c ontinue t o . C ASE6 H OLLYF ASHIONS 37 accept and ship orders to these qetailers eyen when it was clear that their ability t o p ay w as m arginal. l hite's p osition i s t h at. he d oesn't w ant t o l ose s ales and that the rough times these retailers face are only temporary. Hamilton also wonders about the wisdom of passing up trade discounts. HF is frequently offered terms ol 1. 1. 0, net 30. That is, the company receives a l-percent discount if a bill is paid in ten days and in any event full payment is expected within 30 days. ffiite rarely takes these discounts because he â€Å"wants t o h old o nto o ur c ash a s l ong a s p ossible. † H e a lso n otes t hat † the d iscount isn't especially generous emd 99 percent of the bill must still be paid. † FINAL THOUGHTS Despite ill of Hamilton's concems, however, the retationship between the two partners has been relatively smooth over the years. And Hamilton admits that he may be unduly critical of y'hite's management decisions. After al1,†he concedes, † the m an s eems t o h ave r easonsf or w hat h e d oes, a rd w e h ave b een i n the black every year since we started , which is an impressive record, really, for a f um i n o ur b usiness. † Further, Hamilton has discussed with two condultants the possibility of selling his half of the firm. Since FIF is not publicly traded, the market value of the company's s tock m ust b e e stimated. T hesec onsultants b elieve t hat H F i s w orth between $55 and $55 per share, figures that â€Å"seem quite good† to Hamilton. QUESTIONS 1 Calculate the firm's 1995ratios listed in Exhibit 3. . P art o f H amilton's e valuationw ill c onsisto f c omparingt he f irm's r atios t o . the industry numbers shown in Exhibit 3. (a) Discuss the limitations of such a comparative financial analysis. (b) In view of these limitations, why are such industry comparisons so frequentlym ade? 3, Hamilton thinks thai the profitability of the firm to the owners hasbeenhurt by White's reluctanceto use ftuch inteiest-bearing debt. Is this a reasonable position? E xplain. 4. The case mentions that {hite rarely takes trade discounts, which are typically 1 /10, n et 3 0.D oest his s eeml ike a w ise f inancialm ove? E xplain. 5. C alculatet he c ompany'sm arket-to-book dV/BV) r atio. ( Therea re 5 ,000 O shares f c ommons tock. ) o 6. Hamilton's position is that White has not competently managed the firm. Defend this position using your previous an. swers nd other information in a the c ase. 38 PARTII FINANCIAL ANALYSIS 7. Vy'hite's position is that he has effectively managed the firm. Defend this position using your previous answers and other information in the case. 8. Play the role of an arbitratoi.Is it possible based on an examination of the firm's r atios a nd o ther i nformation i n t he c aset o a ssessW hite's m anagerial competmce? Defend your position. 9. ( a) A re t he r atios y ou c alcul:ited b ased o n m arket o r b ook v alues? E xplain. (b) W ould y ou p refer r atios b ased o n m arket c ir b ook v alues? E xplain. EXHIBIT 1 Holly F ashions'I ncome S tatements:1 993-1996 ( 000s) 1993 Sales Costo f g oods Grossmargin Adrrinistrative Dq)reciation EBIT lnterest EBT Taxes Net income 1994 1995 1996 $985. 0 748. 6 236. 4 169. 4 10. 8 56. 1 7. O 49. 1 19. 7 $1,040. 0 n4. $1,236. 0 $1,305. 0 978. 8 202. 8 1 14 51. 0 4t. 0 18. 0 $27. 0 a7a', 307. 8 236,I 13. 6 58. 1 53. 1 21. 7 _-$3L9 249. 3 '14 4 62. 6 58. 5 23. 5 ___$99! EXHIBIT 2 BalanceS heetso { t he H olly F ashionsC ompany: f 993-1996 ( 000s) 1993 ASSETS Cash $40. 4 Receivables r53. 2 Inventory 117. 0 5. 9 Other cwrent Current assets ‘u. 8 Grossf ixed Accumulaied depreciation (12. 0) 32. 8 Net fixed Totala ssets $349. 3 1994 1995 1996 $s1. 9 158. 9 121. 1 6. 2 338. 0 58. 9 (23. 4) __35t $38. 6 ‘t75. 1 $10. 6 224. 8 19L. 9 7. 8 435. 1 96. 4' (s1. 4) 45. 0 $480. 1 193. 4 7. 4 414. 5 78. 1. _a;l continued) C ASE6 H OLLYF ASHIONS 39 EXHIBIT 2 (Contirwed) t993 LIAB]LITIES & NET WORTH Accounts payable Debt due Accruals Current liabilities Long-term debt Common s tock Retained e arnings Total L &NW $53. 8 10 . 0 | 1 9. 7 , 8 3. 5 60. 0 150_0 1994 1995 r996 $v. f $85. 2 10. 0 24. 7 120. 9 40. 0 180. 0 114. 6 $u. 2 10. 0 26. L 120. 3 30. 0 180. 0 149. 8 $48q. 1 10. 0 26. 0 90. 7 50. 0 150. 0 82. 8 $349. 3 $455t EXHIBIT 3 Financial R atios { ot t hb H olly F ashionsC ompany: 1 993-1996 Ind*r11 (Presen] r993 r994 1995. 3. 7 3. 4 2. 6 ‘L7 1. 8 1. 3 1. 6 .8 r996 1993-19961. Liquidity RatiosCurlent Quick Leverage atios R Deb(%) 41.. 1 37. 7 35. 3 8. 0 8. 5 11. 6 6. 4 6. 4 4. 8 FixedA sset Turnover 30. 0 29. 3 30. 1 TotalA sset Turnovet 2. 8 2. 8 2. 7 Timesinterest eamed Activity Ratios lnventory Tulnover (CGS) 47 57 71 3. 9 1. 3 8. 1 6. 0 40 25 72 3. 5 2. 8 2. 0 (continued) P ARTI I F INANCIALA NALYSIS DGIIBIT 3 (Conrinued) Ifld – r) 1993 1994 1995 AverageCollection Period Days Pulchases Outstanding** (Present) 1996 1993-1996+ 50 68 18 31 25 32 ProfitabilityR atios M Gross argin ( %) 24. 0 25. 5 24. 9 Net Profit Margin (%) 3. 0 2. 6 2. 6 Return on Equity (%) 14. 3 11. 6 0. 8 8. 4 7. 2 7. 0 5. 8 6. 0 6. L Retum on Total ( Assets %) Operating Margin*** (%) 26 3. 1 ‘1. 2 27. 3 19. 5 7. 8 11. 8 8. 7 9. 9 7. 2 3. 1 iThe thrâ‚ ¬e numbers for each ratio arc comPuted in the following wsy. Ratios for all firms in dre indushy are arranged in what is considerâ‚ ¬d a strontest-to-weakest order' The middle number rePlâ‚ ¬senis the median ratioj that is, half the firms in the industry had mtios better than the median ratio and half had ratios that werâ‚ ¬ worse The top nunlber represents the uPPer qua4ile figure; meaning 25 Pelcent of the firms had ratios befter tlran this.The lower number represents the lowest quaftile, that is, 25 Percent of the firms had ratios worse than this. *†This shows the average lentth of time that trade debt is ouhtandint. AIso caled the averate Paymeni Period. Calculated ; is A /P – ( CGS/360). 1**Calculateda s ( EBIT + D ep)/Sales.

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Sales Management - Roll Play - Assignment Example Do the customers like your products? Do you have a variety of the golden jewelry? Based on your answers, I feel we can have a very productive discussion in so far as the golden jewelry products are concerned. Are you available on Friday for a brief presentation of about 10 to 15 minutes where I can give more insights into the products we deal with and have an extensive discussion together concerning the product? (The sales person is in the pre-approach stage). Sales person: It is my pleasure and once more I come from a Goldenberg investment company and we deal in jewelries made of gold. One of the major characteristics of the products we deal with is that they are genuine and original. Sales person: Wow! That is a very good question. The jewelries that we seek to provide for your company are unique and rare in the market. The various jewelries are modeled to suite everyone’s needs though they are fashionable and offers versatility to a greater extent. On the other hand, the jewelries are unisex in the sense that either of the gender can use them (Husain, 1). Sales person: Thanks once more for the question. When we offer the products to you, we will offer three months sales services to the company through our marketing vast marketing system. We will also recommend your company to a number of our know customers and retailers and sales boosting

Spartiate King Essay Example for Free

Spartiate King Essay Demaratus, a Spartiate King, was deposed by the Ephors after questions about his heritage had been raised; since the Kingship was hereditary and also primogenitive meaning that the position of King was passed on to the oldest son and not the most talented or popular. One of the Ephors acted as the Eponymous Ephor, from the 5th Century BC onwards, meaning that this particular Ephors name was used as a dating system for Sparta; which made it quite reliable due to the fact that each Eponymous Ephor was only elected once in their entire lifetime. In addition to this, the Ephors were able to discipline and fine any citizens for breaches in the laws of Sparta on the spot which differs greatly to the power displayed by other aspects of the Spartiate Constitution such as the Gerousia or the Kings. However, one problem with this aspect of the power of the position of Ephor, was the fact that an individual only held the position of power for a year, after which they would return to normal citizenship; thus putting them on par with those whom theyd previous fined and disciplined. As a result of this eventuality, its doubtful that the Ephors used their position as effectively as they could have since they knew of a backlash which would occur once they stepped down from the position. Also, the Ephors received foreign ambassadors from other Greek Poleis instead of the Kings or the Gerousia thus suggesting that they were the portion of the Constitution that interacted with other Poleis instead of the Kings; a role which would place them higher than the Kings since itd be their behaviour and interactions which the ambassadors would base their decisions upon and not that of the Kings. Traditionally, in societies wherein a Monarchy exists, it the reigning Monarch who interacts with ambassadors from other nations and countries however, since Spartas Constitution doesnt permit the Monarch the level of power it once had, its only reasonable to assume that such a role would fall to others. The Gerousia, comprising of the 28 elders all of whom were over sixty and retired from military service and the two Kings, was the Supreme Court of Sparta; they had the final say over any legal decisions proposed, based on whether or not the Assembly agreed with the proposed decision. The members of the Gerousia were elected to a life-long position, though naturally they were only eligible for election if they were over sixty; which incidentally was the age that all adult, male Spartiates retired from the military at. Once elected, each individual, was unable to be unelected and the only way they could be replaced was through their death. Unlike the Ephors therefore, the members of the Gerousia had the power of their positions to assist them in building referent power with the citizens of Sparta and other members of the Gerousia; thus their appointment to the Gerousia enabled additional types of power to develop and assist them with their agendas. However, for all the power the Gerousia had in relation to legal decision, they couldnt progress very far without the compliance of the Assembly; which would vote yes or no on a proposal from the Gerousia. If the Assembly didnt agree with the Gerousia about a proposed decision then the Gerousia had to revise the proposition and then offer it to the Assembly again. This would mean that the decisions of the Gerousia took a long time to carry out since; first of all, the Gerousia had to decide amongst themselves which proposal was best, then propose it to the Assembly and, if the Assembly didnt agree, theyd have to go back and revise it again thus meaning that to implement a simple change or improvement to a pre-existing law of Sparta could take weeks or even months at a time. This then wasnt efficient and quite cumbersome of the Constitution. The Assembly itself, as aforementioned, had the power to block any laws proposed by the Gerousia but, they couldnt speak out against the proposals; instead only being able to say yes or no to the proposal and not offer an improvement or possible change to it. In addition to this power to veto any proposal from the Gerousia, the Assembly had the Positional Power which enabled them to decide on whether or not Sparta would engage on a military campaign since, afterall, the members of the Assembly were actually soldiers who served in the army and thus would be the ones engaging in battle. Also, as an additional bonus to this, the Assembly had the power to chose which of the two Kings would lead them on the military campaign. Now, this type of decision was based on a number of things; most likely on the militaristic competence of the chosen King but, quite possibly, also the charisma of the King. As it was, the chosen King would, in effect, become the General of the Army and also the strategist for the campaign making his decisions final; though an Ephor would accompany the King on campaign to make sure he maintained the Code of Sparta whilst on campaign. In conclusion to this, I would surmise that it was the Position of Ephor which garnered the most power since the Ephors had the ability and means to control the Kings; insofar as having the power to summon, depose and even censure the King. In addition to this immense power over the Kings, the Ephors also had the power of their position to discipline and fine Spartiate citizens in much the same way a member of law enforcement does today. This then creates a diverse and dynamic position of power which enabled the Ephors to control the Kings themselves but also everyday individuals in order to maintain the Code of Sparta. Unlike the Gerousia which depended on the Assemblys agreement on proposals, and the Kings who depended on the Assembly on which King would undertake a military campaign, the Ephors were required to answer to no-one except the laws of Sparta itself.

The Change of the Rights and Free

The Change of the Rights and Freedoms of Australian Women over the Past 100 Years Essay The progression of the rights and freedoms of women has changed drastically over the past 100 years. Women have felt the need to stand up for their rights and change the traditional stereotype of women from, weak and unambitious to strong and determined beings. There were two main time periods where their rights were recognized throughout Australia. The first took place in the early 20th century, where women rallied for the rights to vote and stand for elections. The second took place in the 1960s and 1970s, when traditional roles of women were challenged. The third aspect that will also be looked at in this essay, are influential women in the two time periods that made the rights and freedoms of women change for the better. In the early 20th century, women believed that they had the right to vote and stand for elections in their respective states because they were working in jobs similar to men. They also believed that the stereotype of them not having the intellect ability to understand politics was false. In 1914, the Victorian Local Government Act Amendment allowed women eligible for election on the same basis. The same happened in 1915 in Queensland, 1918 in New South Wales, 1920 in Western Australia and 1921 in Tasmania. Women who had law degrees wanted to be part of a judiciary to become juries. This was introduced for the first time in Queensland, in the year 1923. Other aspects of women’s rights were overlooked by the Australian Government and in 1928, 1000 women gathered in Sydney to protest for their rights. Many Australian women were getting pregnant before the age of eighteen and had no financial aid to support their child. The Racial Hygiene Association set up the first birth control clinic in Australia in Sydney in 1933. To support young mothers and mothers in general, the Child Endowment Act, formed in 1941 allowed payment directly to the mother of an allowance for each child under the age of sixteen. The allowance was 5 shillings per week. Women who had occupations during the wartime were given set wage rates by the Women’s Employment Board, which was set up by the Federal Government in 1942. Women in the 1960s were more outgoing in challenging the traditional roles of women in the form of protest. Intellectual females debated of changes to civil rights, ‘the pill’, marijuana, conscription and the involvement in the Vietnam War. The collection of intellectuals and their belief to change the freedom and rights of women created the Women’s Liberation Movement (WLM) in 1960. The WLM set a few guidelines that they wanted to address and improve in Australia. The first was sexuality. Judiciaries always overlooked cases that were linked to rape and sexual harassment. The WLM wanted these cases to be looked into to give sexually abused victims peace. The second was education. The female intellectuals wanted to spread literature among other women. Many women in the 60s and 70s were illiterate, whereas men were taught how to read and write from a young age. The last guideline was health. Women wanted to be able to have easy access to contraception, abortion and protection from abusive men. They also wanted to do more research for health conditions, such as, breast cancer and cervical cancer. Many laws have resulted due to the formation of the WLM. The Maternity Leave Act, created in 1973 allowed working mothers to have a 12 month unpaid leave that wouldn’t affect their jobs. In June 1977, The Anti – Discrimination Act aimed to stop discrimination against race, gender or marital status. The Equality of Status of Children’s Act was created in December 1977 allowed children born out of marriages to have legal status. Women wanted to pursue jobs that were mostly pursued by men. In 1986, The Equal Opportunity for Women Act restricted barriers, which prohibited women from pursuing jobs that should be available to them. There were many females in Australia who were activists and believed that Australian women needed to be more confident and believe that they were capable of performing male superior jobs. Edith Cowan was the first woman elected to an Australian Parliament in Western Perth, Western Australia in the year 1921. Women from different states were inspired by Cowan and in Queensland, Irene Longman was the first woman to be elected in the Queensland parliament in 1929. In 1937, Ivy Webber represented the League of Women Electors on a platform of ‘Mother, Child, Family, Home and Health. ’ This is because Webber believed that women needed help with motherhood, children, family, marital problems, home and health. In 1972, Helen Reddy produced a song called ‘I am Woman’. The song became the unofficial anthem of the WLM as well. The United Nations declared that it was ‘International Woman’s Year’ in 1975. Many women went to extremes to protest for their rights. Zelda D’Aprano chained herself to the Commonwealth building in 1969 in Melbourne as a sign of protest for the equal pay of working women. In 2004, D’Aprano was made the officer of the order of Australia as acknowledgement for her work in campaigning on women’s workplace issues. Women have evolved over the past 100 years and have been more determined to strive for freedoms and rights. There is a pressing need for women to acquire jobs. This is partly due to the lack of pressure to get married. The few who do attain high positions still have to deal with traditional attitudes towards women: the belief that they are less capable than men, sexual harassment and public focus on their appearance and their family responsibilities. Even till this day, women are still looked down upon and they themselves feel the need to prove themselves to the society surrounding them. Julia Gillard, Australia’s current Prime Minister says that she ‘would never be where she is today if she wasn’t raised by a single mother and if she allowed gender criticism to jeopardise her intent to become Prime Minister. ’

Impact of Corporate Social Responsibility (CSR) on Finances

Impact of Corporate Social Responsibility (CSR) on Finances Summary The objective of this research is to study the impact of Corporate Social Responsibility (CSR) on financial performance. The trend of CSR addresses a major challenge in providing a broader representation of the business environment, understood not simply in its economic and financial but also social, human and ecological through an operationalization and verification of the theoretical model proposed in a sample of Tunisian firms, evidenced by a questionnaire sent to 30 companies Tunisian drawn. The results are the lack of link between CSR and financial performance measured by the accounting ROA, while there is a positive if financial performance is measured by ROE. Keywords: Corporate Social Responsibility of Firms, Financial Performance, Rà ©sumà © Lobjectif de cette recherche est dà ©tudier limpact de la Responsabilità © Socià ©tale de lEntreprise (RSE) sur la performance financià ¨re. La RSE rà ©pond à   un enjeu majeur, en proposant une reprà ©sentation à ©largie de lenvironnement des firmes, entendu non seulement dans ses dimensions à ©conomiques et financià ¨res, mais aussi sociales, humaines et à ©cologiques. A travers, une opà ©rationnalisation et une và ©rification du modà ¨le thà ©orique proposà ©, au niveau dun à ©chantillon dentreprises tunisiennes, matà ©rialisà ©, par un questionnaire adressà © à   30 entreprises tunisiennes tirà © au sort. Les rà ©sultats obtenus relà ¨vent labsence de lien entre la RSE et la performance financià ¨re mesurà ©e par lindicateur comptable ROA, alors quil existe un lien positif si la performance financià ¨re est mesurà ©e par lROE. Mots clà ©s: Responsabilità © Socià ©tale de lEntreprise, Performance Financià ¨re 1- INTRODUCTION In the 1850s, the role of the company was seen as a purely economic, and bounded to the maximization of profit for shareholders. In this regard, such an approach is consistent with a classical view of the firm where management essentially concerns managers and shareholders (Friedman, 1970). Further, the company was faced increased pressure from its stakeholders (Freeman, 1984). In this regard; it should take into account the effects of its activities in the communities where it operates. This brings her back to reconsider its relations with its stakeholders and to reconcile the often conflicting objectives of various interest groups. The idea of social responsibility of business now (CSR) responds to this challenge by providing a broader representation of the business environment, understood not simply in its economic and financial but also social, human and ecological. Any company that wants to ensure its sustainability, an imperative for financial performance, but also should not ignore or largely ignore the societal benefit that is to say, to engage in a societal approach. The objective of this research is twofold , first to study the impact of CSR on financial performance. Second in a more explicit, we wish to study in the target companies in our survey, the degree of perception of the concept of social responsibility through five dimensions namely: economic, legal, ethical, discretionary, and environmental. In this part, our problem is as follows; What is the impact of social responsibility of corporate financial performance? 2. SOCIETAL RESPONSIBILITY OF THE COMPANY (CSR): TOWARDS THE EMERGENCE OF A NEW CONCEPT Being responsible is to ensure their actions and their consequences and to accept accountability. But when this term is applied to the company, it is a concept that can be understood in different ways. Nowadays, the definition and delimitation of the concept of social responsibility still the subject of controversy and conceptual differences. So, social responsibility has been the subject of increased attention by many organizations of diverse nature, the European and global institutions, professional associations and business networks, Its emergence is born with Bowen (1953) who scored in the first initiative CSR refers to the requirement for businessmen to carry out the policies, decisions and follow the guidelines spreading objectives and values that are considered desirable in our society. Subsequently, MC Guire (1963) argues in his work that the idea of social responsibility implies that the firm has not only economic or legal obligations but also has responsibilities to society that go beyond these obligations . Then, Davis (1973) emphasizes that CSR refers to the consideration by the business issues that go beyond its economic obligations and the technical equal and close to the answers that gives these companies problems. This means that CSR begins where law ends. For Carroll (1979) CSR integrates all economic expectations, legal, ethical and philanthropic society may have in respect of a company at a time. While Jones (1980) stresses the idea that companies, by then the statutory or contractual obligation to have a societal actors. Similarly, Wood (1991) anchors his discussion on the meaning of the liability can be seen that through the interplay of three principles: legitimacy, public responsibility and distinction of three levels of institutional analysis, organizational and individual. In reality, these definitions are generally content to highlight the discretionary nature of CSR, highlighting the fact that it recognized the dimensions beyond the purely economic or legal activity of the company. What brought Carroll (1979) distinguish four categories of CSR: The economic responsibility The legal liability, Responsibility Ethics Responsibility discretion. 2.1 Approaches to CSR measures Measuring CSR is a necessary condition for knowledge of their own social responsibility and thus to control environmental and social impacts. Assessing the social and environmental performance, the establishment of a steering system for the performance and accountability on these external dimensions imply the existence of metrics to assess the quality of management of the business related non-financial. In fact, the existence of these metrics is also of particular importance to other stakeholders that ethical investors who require such information to select the best performing companies on the main criteria the quality of resource management Human and respect for human rights. This leads companies to establish a legal and socio-technical infrastructure to make measurable CSR stakeholders. In theoretical terms, the extent of CSR faces similar problems to those identified to define the concept of CSR: the multiplicity of approaches and dimensions of this complex concept, difficult to r eport objectively its components more subjective often linked to an assessment based on criteria related to ethics or a social context. 2.1.1 Measuring CSR in the academic literature Among the different methods of measurement of CSR that have been used, we can distinguish five categories: Measures of speech, such as content analysis of annual reports, which are to be based on remarks made by companies to assess their CSR, for example by counting the number of lines or words dedicated to themes CSR in the annual report of a company; Indicators of pollution provided by some agencies to assess the pollution of businesses, such as the Toxic Release Inventory in the U.S., or for example measurements of the diffusion of CO2 by businesses; Measures of attitudes and values aimed at assessing the sensitivity of members of the organization (eg managers, employees) to the various dimensions of CSR and are generally administered in the form of a questionnaire; Measures of reputation, such as the indicator of reputation developed by Markowitz in the 1970s in the American magazine Fortune, which includes criteria related to CSR that are assessed by a panel of industry experts to which operates within the enterprise in question; The behavioral measures or audit, developed by the agencies that specialize in the assessment of social behavior and environmental responsibility, such as the U.S. KLD, EIRIS in Britain or in France Vigeo. 3. FINANCIAL PERFORMANCE: DEFINITION Performance is tried to rely on market efficiency that ensures the best allocation of resources and rejects any notion of corporate responsibility other than making profit for its shareholders. As a design performance based on an external view (the current shareholders and potential), often linked to the stock exchange during the action of the company. The performance measures are thus based on data from financial statements. The control and management are geared towards the minimization of costs and return on investment. It is a large building which includes questions on the financial performance within the organization. For a financial indicator, the financial performance of the organization is measured by its financial validity, such as accessibility to different sources of funding or its profitability compared to its investments, its assets or its equity. 2.1 MEASUREMENT OF FINANCIAL PERFORMANCE According to empirical studies, accounting measures provide most of the time positive correlations between CSR and financial performance. (Cochran and Wood, 1994; Waddock and Graves, 1997; Preston and O Bannon, 1997; Stanwick and Stanwick, 1998; Balabanis, Hugh and Jonathan, 1998, Moore, 2001; Rufetal, 2001). In addition, these measures from the accounts have the advantage of providing a more relevant measure of economic performance of the company and predict a more reliable the possible link between CSR and financial performance. On the other hand, the stock market measures have the advantage of being less prone to managerial manipulation. Especially since they represent scores of investors on the business ability to generate economic benefits (Mc Guire et al, 1988). However, these variables are evaluated specific investor and does not allow to reveal the economic reality of the business (Ullmann, 1985), the results that emerge from studies using measures such as stock market are mi xed, Markovitz, (1972) found a positive relationship, Vance (1975) proves otherwise, and Buchotz Alexander (1978) found a weak correlation or no. Griffin and Mahon (1997) stress that results from market-related measures are mostly negative and called for greater use of accounting measures. To better understand the financial performance and provide a more comprehensive or less of the latter, further research incorporating both measures at a time (Mc Guire, et al, 1988; Balabanis, Hugh and Jonathan, 1998, Moore, 2001 ; Seifert; Maurras and Barktkus, 2003, 2004). 4. SOCIETAL RESPONSIBILITY AND FINANCIAL PERFORMANCE 4.1 CSR and financial performance: theoretical approaches 4.1.1 The existence of a relationship between CSR and financial performance The theoretical approaches to corporate social responsibility are essentially based on the current contract philosophers and sociological neo-institutionalism. They particularly questioned the compatibility between market logic and the goal of maximum profit that underpin the economic rationale of the business and societal concerns such as sustainable development, intergenerational equity, the general interest which are purposes prior to appearing foreign or contrary to the entrepreneurial logic. In other words, the exercise of social responsibility of business is it an impossible synthesis between the collective demands long-term expectations and short-term private? The theoretical basis is between two opposite poles: on one side, the neoclassical theories, based on market efficiency, reject any idea of social responsibility of business other than making profit for its shareholders (Friedman, 1970). On the other, theories that mobilize a teleological principle and argue that there i s a moral responsibility of policy makers towards future generations and a large number of societal problems. However, the only approach moralistic-ethical is not sufficient to illuminate the strategic behavior of firms in the societal area because it does not understand the motivations of corporate behavior. In this approach, stakeholders influence policy decisions of leaders and they are accountable to them about how they took into account their expectations. 4.2 The stakeholder theory From the 1980s, the theory of stakeholders (Stakeholders theory) is gradually accepted as a framework to further specify the groups vis-à  -vis what the enterprise is (or should exercise) its societal responsibilities. The work of Freeman (1984) popularized this theory by proposing to define as stakeholder all persons or groups who are likely to affect and / or be affected by the conduct of the strategy of undertaking. The theory of stakeholder theory is now the most frequently mobilized both by researchers as actors in the business. She entered the company at the heart of a set of relationships with partners who are not only shareholders (Shareholders), but players interested in or affected by the activities and business decisions. The stakeholder theory is not exempt from a normative vision and ethics but it seeks to integrate economic goals: it states that cooperation contracts establish trust between the firm and its stakeholders and provides a competitive advantage the company. One might wonder whether the inclusion of stakeholder expectations is not rather the result of traditional rules of management that the outcome of a deliberative process of integrating moral principles. Despite its omnipresence in all the literature on corporate social responsibility, this theory remains ambiguous about its theoretical basis and presents a number of limitations. On the one hand, it is part of a relational representation of the organization based on fair contracts that involve conflicts of interest may be resolved by ensuring a maximization of the interests of each group. On the other hand, it would be unrealistic to consider a comprehensive consideration of all potential stakeholders. The rationality of leaders is necessarily limited by the urgency of the problems, pressures and information systems available to them that they decided to put in place. A first theoretical approach suggests that the company is more successful socially; it is more efficient economically and financially. Instead, the company will be more economically efficient and less it will be socially. Finally, beyond these two extreme views, it is possible to consider the assumptions of positive and negative synergy that cross the different conceptual foundations. With these assumptions also added a generic assumption of neutrality of interactions: Gond, 2001) and assuming a more complex relationship. 5. CSR and financial performance: Many theoretical explanations The theoretical explanations to clarify the nature of the relationship between societal and financial performance are numerous. They can be organized into three distinct categories: explanations postulating the existence of linear relationships between these two constructs, explanations suggesting no link between the two constructs, and finally explanations assume the existence of nonlinear relationships between these two variables. 5.1 The models suggest a positive link between CSR and performance Two theoretical models support the idea of a positive impact of CSR on financial performance (Social Impact Hypothesis) and the assumption of funds available as excess resources available to discretionary managers or Organizational Slack (Available Fund Hypothesis). According to the hypothesis of positive social impact, companies with a high level of CSR demonstrate their ability to master the implicit costs and negative externalities of the organization and report to stakeholders and the quality of their management. The theory of stakeholders (Stakeholders theory) that establishes the hypothesis of the influence of social practices, has created a vast literature on the interaction between CSR and firm performance (Freeman, 1984, Cornell and Shapiro, 1987; Ullmann, 1985, Clarkson 1995, Donaldson and Preston, 1995): Satisfaction with the business objectives of stakeholders promotes the improvement of economic and financial performance (Freeman, 1984). The second model, that of Organizational Slack addresses the link between social performance and economic performance by proposing the idea that this is not the social responsibility that is the condition for obtaining a high level financial performance but, instead, the level of financial performance which allows the company to engage in socially responsible actions. Mc Guire et al, (1988) reported that financial performance could improve the level of social performance and their work has been partially confirmed those by Preston et al, (1991). The profitability of the business differential is then a condition of social behavior; Kraft and Hadges (1990) have shown that excess resources and the attitude of managers towards society strongly influence the level of responsibility social enterprises. 5.2 The models suggest a negative relationship between CSR and financial performance Unlike the two previous models, others say that companies realize the best social performance are also those with the worst economic performance and vice versa in this spirit, a negative relationship between societal performance and financial performance dominates. The literature suggests two models that assume a negative relationship between CSR and performance, distinguished by the nature of causality assumed. The first model Trade-Off Hypothesis or assumptions arbitration assumes that the inclusion of corporate social responsibility involves additional financial costs resulting therefore a competitive disadvantage (Friedman, 1962, 1970). In this perspective, any move away from socially responsible leaders of their goal of maximizing profits (Aupperle, Carroll and Hatzfeld, 1985). Drucker (1984, p.58) states that making a profit is fundamentally incompatible with the social responsibility of business 5.3 The models suggest a positive or negative synergy The typology developed by Preston and OBannon (1997) suggests two hypotheses that are based on different theoretical approaches outlined above. Indeed, in the context of a comprehensive model explaining it is possible to envisage a virtuous circle (positive synergy): a high level of social performance leads to improved financial performance that provides the opportunity to reinvest in social actions responsible (Waddock and Graves, 1997). In contrast, a low level of societal performance led to a decline in financial performance limits, therefore, socially responsible investment (negative synergy). 5.4 The models suggest a missing link The conceptual contributions of Mc Williams and Siegel (2001) lead Gond (2001) to complete the typology of Preston and O Bannon (1997) by formulating the hypothesis of no link between the two dimensions. Indeed, Mc Williams and Siegel (2001) propose a model of supply and demand for social responsibility that helps explain the lack of consensus results obtained by empirical academic studies. According to them, there is a supply and demand for social responsibility, in a standard micro, who led each of them to invest socially to meet the demand of stakeholders. Market equilibrium cancels costs and profits generated by successively supply of social responsibility. This approach leads to a hypothesis of neutrality of interactions between social performance and financial performance. 5.5 The models suggest a more complex relationship The results obtained by Bowman and Haire (1975) led Moore (2001) also refine the typology of Preston and OBannon (1997) and the hypothesis of positive relationship between more complex two-dimensional. Indeed, Bowman and Haire (1975) but also, more recently, Barnett and Salomon (2003) showed a non-linear U-shaped inverted between social performance and financial performance, indicating an optimum level beyond which socially responsible investment longer improves financial performance. The multiplicity of theoretical hypotheses advanced to explain the nature of interactions between CSR and financial performance has led to develop empirical tests to define the conditions of validity of the various mechanisms invoked.. 6. CSR and financial performance: empirical approaches Clarification of the economic impact of CSR has always been a major concern in the field of study on the relationship between business and society. It is therefore not surprising that empirical work on this issue have been very numerous, there were in 2007 more than 160 empirical studies on the subject. This work focused on the nature of interactions between the firms ability to achieve a high level of CSR and financial performance by studying the interactions between on the one hand, social performance (or societal) Company (CSR) and, secondly, its financial performance (FP). These interactions have been studied mainly through two levels of analysis we will present successively: Many publications over the last twenty years have highlighted the link between social responsibility and financial performance of the company. But these studies show conflicting results do not establish clearly the existence of a positive or negative relationship between social responsibility and financial firms (Preston and OBannon, 1997; Griffin and Mahon, 1997; Mac Williams and Siegel , 2001, Margolis and Walsh, 2002). The lack of theoretical foundation and conceptual studies, lack of uniformity in evaluation of social responsibility and financial and methodological shortcomings found explain the poor results obtained. Studies most recent research (Griffin and Mahon, 1997; Roman Hayibor and Agle, 1999, Margolis and Walsh, 2003) found a slight advantage for the detection of positive links between societal performance and financial performance . The synthesis of the literature identifies 122 studies published between 1971 and 2001 with an accelerating pace of recently published (35 studies between 1997 and 2001) and far (2007) on more than 160 empirical studies on this subject, but also this research were sometimes biased in the direction of the illumination of a positive relationship. For example, the 122 education fifty and claim a positive association between social responsibility and financial performance twenty get mixed results, twenty seven indicate no ties and seven observed a negative relationship. 6.1 The hypothesis of impact-social Social Impact Hypothesis According to (Freeman 1984, Donaldson and Preston, 1995), stakeholder theory has explained the origin of the favorable influence social behavior on financial performance. Indeed, CSR is an indicator of the ability of business to effectively meet the demands of various stakeholders. This has consequently regained their confidence and thus improve profitability (Balabanis, Hugh and Jonathan, 1998). Waddock and Graves (1997) speak of Good Management Theory that there is a high correlation between good management practice and CSR, simply because an improvement in social activity entails a special relationship with Key Stakeholders Groups (Freeman, 1984), implying more performance. In addition, a review of empirical literature confirms a positive relationship between the two components (Mc Guire et al, 1988; Waddock and Graves, 1997; Preston and OBannon, 1997; Verschoor, 1998, Stanwick and Stanwick, 1998; Mc Williams and Siegel, 2000, Moore 2001, Ruf et al, 2001, Orlitsky, 2001; Kohers an d Simpson, 2002). Allouche and Laroche (2005) identified 82 research, 75 of them have found a positive link, while Margolis and Walsh (2003) who counted 54 out of 127 studies confirming the positive relationship. Hence our first hypothesis H1: Social responsibility has a positive impact on financial performance. 6.2 The Trade-Off Hypothesis This hypothesis refers to the classical theory of Friedman (1962, 1970) that CSR is an investment that increases costs and takes place at the expense of financial performance. For example a decision to invest in equipment acquisition environmentally friendly while other competitors do not, can generate a competitive disadvantage. Hence the reduction in profitability which may cause discontent among shareholders. This finding was also confirmed by Aupperle et al, (1985), the authors conclude that social activities such as donation to charity, environmental protection and community development dissipate more resources and generate additional costs, which disadvantages the company against its competitors less engaged in social actions. Searches return the negative relationship to abnormalities in particular methodological tools to measure financial performance. The negative association is due to the use of market variables as a measure of financial performance (Griffin and Mahon, 1997). In reality, the number of studies that lead to a negative relationship is very small, Margolis and Walsh (2003) identify 127 studies dealing with the subject in question, and they found that only 8 of them expect a negative correlation between the two dimensions. of where our second hypothesis H2: The social responsibility has a negative impact on financial performance. 6.3 The lack of connection between the two dimensions Some authors suggest that CSR and financial performance are both built entirely separate. Ullmann (1995) emphasizes that the link from a pure coincidence. The correlation is generated, according to the author, by intervening variables that occur in an unpredictable manner and that link the two constructs. Meanwhile, Waddock and Graves (1997) show that the methodological problems in operationalizing CSR tend to obscure the link. A multitude of empirical studies have provided no link between the two dimensions (Aupperle et al, 1985; Fogler and Nutt, 1975; Abbot and Monsen, 1979, Freedman and Jaggi, 1986; ONeil, Mark Saunders and Carthey 1989; Seifert, Maris and Barkus, 2004, Graves and Waddock, 1999). Others state that the link is weak or nonexistent (Alexander and Bchholz 1978, Cochran and Wood, 1984; Krauz and Pava, 1996; Berman et al, 1999; Balabanis, Hugh and Jonathan, 1998, Seifert and Morris Barktkus , 2003). Griffin and Mahon (1997), Balaban, Hugh and Jonathan (1998) found that the results are inconclusive: the variables selected do not distinguish between successful firms and inefficient firms. In this context, our third hypothesis H3: There is no link between social responsibility and financial performance. 7. CSR and financial performance: The effect of control variables Research has shown that the relationship between CSR and financial performance is not absolute, it must take into account the weight of the elements of each company (Ullmann, 1985; Waddock and Graves, 1997) and are likely to moderate the relationship between the two constructs. These characteristics are operationalized as control variables. 7.1 The effect risk The risk is variable, with several studies in different contexts have shown that it controls the relationship between the two dimensions. The argument assumes the risk that companies have a low risk to commit advantage in social activities, and vice versa. Companies with low risk have a stable performance model, and therefore, this situation seems very conducive to investment in social activities (Roberts, 1992). Aupperle et al, (1985) postulate that firms more socially responsible are identified as being better managed and risks are minimal. This finding is especially approved by the study of Mc Guire et al, (1988); ONeil, Mark Saunders and Carthey (1989), Waddock and Graves (1997), Graves and Waddock (1999). In contrast, Aupperle et al, (1985) found a correlation, positive correlation between CSR and risk accounting, and negative but not significant between CSR and market risk. 7.2 The effect size The argument for the size stipulated that organizations undertake major advantage in social actions; small organizations do not give importance to social activity (Waddock and Graves, 1997). Burke et al, (1986) argue that companies, as and as they grow, give more attention to external factors and better meet the demands of stakeholders, Stanwick and Stanwick (1998) found that size, measured by the volume of sales and total assets is positively related to CSR. Mc Guire et al (1988) find a positive but not significant between CSR and the size measured by total assets. 7.3 The effect sector The sector as designed in the literature is a moderating effect of CSR and PF relationship, eg the extent of the consideration of environmental responsibility by a chemical company is not the same a financial institution. A plurality of researchers took into account the control variable as in include: Waddock and Graves, 1997, Griffin and Mahon, 1997, Graves and Waddock, 1999; Balabanis, Hugh and Jonathan, 1998, McWilliams and Siegel 2000, Moore 2001, Ruf et al, 2001; Seifer, Morris and Barktkus, 2003.2004. 8. theoretical model 9. METHODOLOGY OF RESEARCH The objective of empirical research is to empirically test our research hypotheses and the theoretical model proposed. In order to test the validity of our assumptions on a sample drawn from all Tunisian companies, we proceeded by two steps the first is to measure the perception of Tunisian companies to the concept of CSR and then study the impact of this latest financial performance. Through our research, we chose the method of direct interview, and for several reasons, we conduct a field investigation, by adopting the technique of direct investigation on the basis of a questionnaire. The survey covered a sample of 30 Tunisian companies selected from different sectors. 9.1 The scale of measurement of CSR predictor For measurement of CSR, we will adopt that developed by Maignan et al (1999), which forms part of the work on measuring social performance. This scale operationalizes the concept of social performance by measuring the dimensions of the construct. In fact, two major scales have been developed in this perspective: The oldest is that of Aupperle, Carroll and Hatfield (1985) measuring the orientation of managers towards social responsibility, the latest and most complete is that of organizational citizenship Maignan et al. (1999), reused by Maignan and Ferrell (2001). These two instruments take over the traditional classification in four types of social responsibilities of Carroll (1979): economic, legal, ethical and discretionary or philanthropic organizations that are a reflection of society see the company actively engaged in its local environment and / or global defense of social causes and public interest. Regarding the scale of Aupperle et al (1985), it is intended to measure only the views of leaders on the relative importance of each of the four dimensions of social responsibility of business. While the scale of Maignan et al. (1999) is designed to gather perceptions of the social performance of the business stakeholders throughout the company (Maignan and Ferrell, 2001). Indeed, the scale was constructed from academic studies describing activities commonly accepted as citizens by the three main stakeholders ie employees, customers, stakeholders public. These authors manage this work, mainly to executives (Maignan et al 1999, Maignan and Ferrell, 2001) to have completed the questionnaire as relevant as the leaders and general information about the company cutting. Hence, our questionnaire has five dimensions are those of Carroll (1979), added an environmental dimension whose items are inspired by the Global Compact (1999). This choice is argued by the importance it attaches to the environment today, and the pressures that companies face to reflect the impact of its activities on the environment in which it operates, it is relevant namely the impact of the inclusion of the natural environment on the financial performance of Tunisian firms.