Sunday, November 24, 2019

Whales essays

Whales essays Blue Whales The Blue whale is the largest creature of the sea; in fact, its the largest creature known to man. Contrary to what most people think, even though Blue whales live in the sea, they are mammals. They breathe air, have their babies born alive, and can live anywhere from 30 to 70 years. The Blue whale is a baleen whale, and instead of having teeth, Blue whales have around 300-400 baleen plates in their mouths. Baleen are rows of coarse, bristle-like fibers used to strain plankton from the water. Baleen is made of keratin, the same material as our fingernails. The Blue whale is called a rorqual, a Norwegian word for furrow referring to the pleated grooves running from its chin to its naval. The pleated throat grooves allow the Blue whales throat to expand during the huge intake of water during filter feeding; they can hold 1,000 tons or more of food and water when fully expanded (Small 1971). They average about 50-70 throat grooves. Blue whales grow up to about 80 feet (25m) long on average, weighing about 120 tons. The females are generally larger than the males, this is the case for all baleen whales. The largest specimen found was a female 94 feet (29m) long weighing more than 174 tons (Satchell 1998). The head of the Blue whale forms up to a quarter of the total body length. Compared with other rorquals, the head is very broad. The blue whale heart is also large, the size of a small car and can pump almost 10 tons of blood throughout the body. They also have a very small, falcate (sickle-shaped) dorsal fin that is located near the fluke, or tail. Blue whales have long, thin flippers 8 feet (2.4m) long and flukes that are 25feet (7.6m) wide. The blue whales skin is usually blue-gray with white-gray spots. The underbelly has brown, yellow, or gray specks. During the winter, in cold waters, diatoms stick to the underbelly, giving it a yellow to silver- to sulfur...

Thursday, November 21, 2019

Advanced Accounting Theory and Practice-Corporate social Coursework

Advanced Accounting Theory and Practice-Corporate social responsibilityCSRtheories - Coursework Example Starbuck engages in CSR due to its continuing commitment to help them contribute to economic development by being responsible to their respective stakeholders (Hancock, 2005, 12). The stakeholder theory maintains that a company should adopt policies that aim at satisfying numerous stakeholders because they are able to affect or are affected by the achievement of the company’s objectives. This theory regards the meaning of good management and how each individual can create value for each other. Starbuck’s involvement in CSR will help in the development of real opportunities for growth. By committing a responsible investment on the sector of the economy, the company is enhancing the social welfare of their stakeholders thereby resulting to economic growth thus enhancing the living standards of the stakeholders (Mullerat & Brennan, 2011, 89). According to integrative theories, a company should engage in CRS in order to integrate demand and concerns by their stakeholders and society because they depend on the society as well as the stakeholders for existence, continuity and growth. A CSR program will help Starbuck in recruiting and retaining employees because potential recruits the competitive graduate student market especially, often look at CSR policies of a company. CSR, therefore, delivers a much more positive perception of Starbuck among its workforce, particularly when they are involved through payroll giving fundraising or community volunteering activities (Hancock, 2005, 15). A company should take into consideration the social or stakeholder demand and integrate them in such a manner that they operate according to social norms and values. This is clearly spelt out by legitimacy theory. The theory states that a firm should operate within rules, norms and beliefs of their respective societies, and this is the reason why Starbuck has decided to pay tax on their British sales which they have been avoiding. They have received a legitimacy threat by