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FAT Presentation

Transcript: One more significant development issue: Avory, B, Zhang, M & Allison-Hope, D 2012, Transparency in China: A New Generation of Sustainability Reports. BSR Insight. Viewed 19 Sep 2017, < www.bsr.org/en/our-insights/bsr-insight-archive/2012/01>. Chauvey, JN, Giordano-Spring, S, Cho, CH & Patten, DM 2015, ‘The normativity and legitimacy of CSR disclosure: Evidence from France’, Journal of Business Ethics, vol.130, no.4, pp.789-803. Chen, B 2015, Where Does China Rank in the World? Viewed 19 Sep 2017, < http://www.chinabusinessreview.com/where-does-china-rank-in-the-world/ >. Deegan, C 2014, Financial accounting theory. 4th ed, McGraw-Hill, Sydney. Dingwerth, K, & Eichinger, M 2010, ‘Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower’, Global Environmental Politics, vol.10, no.3, pp.74–96. China has been experiencing a good economic development and CSR development in the last few decades The CSR reporting can be explained by the accounting theories in legitimacy theory, stakeholder theory and the institutional theory So, the current CSR reporting in China is still far from satisfactory with a few deficits. Table of Contents Issue: CSR report: The proxy for which the entity uses to disclosure the CSR information to the potential audiences. Hypotheses established to exam validity argument One hypotheses is legitimacy factor Related with extensiveness of CSR disclosure Exam Chinese companies standalone CSR report issued SOE entities> Non-SOE entities the government or regulation body in China should consider establishing the national standard to guide and regulate the CSR reporting by Chinese business entities it might be significant to improve the democratic infrastructure in China to allow the stakeholders to express their opinions and cast the power to influence the business entities’ CSR behaviors to align the social interest. Patten et al (2015)( article ) Not meet positive potential standard alone Without change substantial improvements in social and environmental performance positive effect of CSR reporting -questionable to support their legitimacy qualification. including the contents of society, environment, economy and finance about the reporting entity in the specific period Continues…. Tian, Z, Wang, R & Yang, W 2011, ‘Consumer responses to corporate social responsibility (CSR) in China’, Journal of business ethics, vol.101, no.2, pp.197-212. Tschopp, DJ 2005, ‘Corporate social responsibility: a comparison between the United States and the European Union’, Corporate Social Responsibility and Environmental Management, vol.12, no.1, pp.55-59. Unerman, J, Bebbington, J & O’Dwyer, B 2007, ‘Introduction to Sustainability Accounting and Accountability’, In Sustainability Accounting and Accountability. Routledge, New York. 2.1 Definition of CSR and CSR report by systematic oriented accounting theories https://nexvucapital.wordpress.com/2012/12/04/china-gdp-growth-the-power-of-compounding/china-gdp-1980-to-2012/ 1. This report is to provide a short research about the corporate social responsibility (CSR) reporting practices in China The potential issue for CSR reporting in China In order to deal with the discovered deficits to make a better CSR practice and reporting in China, there might be a few recommendations need to consider it is necessary to enhance the general CSR awareness for the Chinese people by education and propaganda Continue: Stakeholders’ power to the business entity is still too weak to motivate the entity by legitimacy power, which can be reflected in both the willingness and capability limitation of the mass public in China (Tian et al 2011). most Chinese individuals are having a short experience of CSR education and modern business ethic education by the historical reason there is lacking of proper democratic channel or market competition to let the mass individuals to speak out and develop their influences in China Conclusion 2.4 The potential issue for CSR reporting in China Continue: in2005 6 list companies had issued standalone reports in 2010 increase to 700 CSR practice explained by legitimacy theory SOE= state owned enterprise SOE contributed by state and government SOE have legitimacy obligation to government SOE face to social and political pressure 5. Few problems in the current Chinese CSR practices 4. Reference List If Non-SOE has a vast social exposure business Legitimacy pressure will be higher Pressure exposure and CSR disclosure CSR disclosure SOE will more significant than Non-SOE has a significant growth proportion vs population(low) environmental pollution working conflicts unethical business behavior The empirical testing for CSR reporting in China 3. Context of China about why the Chinese companies want to conduct the CSR practice and make CSR disclosure Significant difference in disclosure contents SOE entities has higher proportion about environment Non-SOE entities has higher proportion about energy saving SOE have a

Fat Presentation

Transcript: A 1964 study conducted by the Vermont College of Medicine had volunteers in a men's prison gain 15-25% of their body weight. To do so, the men had to eat 8,000-10,000 calories a day; at the study's conclusion, the men all lost the weight rapidly. The Obesity Paradox THANK YOU! Questions/Comments The words "fat," "thin," and "straight sized." Body Mass Index, commonly referred to as BMI, is a measure of a person's height:weight ratio. While commonly misused as an indicator of health, the ranges are arbitrary, and not indicative of a person's health. However, it is at the moment the only tool used to differentiate body types and weight classes. Notable Quotes Modern fat phobia emerged in America during the 1800s in response to industrialization and globalization, but its broad cultural appeal rested largely on racism and white supremacy. "Scientists" categorized people into social hierarchies based on their distinguishing physical characteristics. They placed white European body types on top, including thinness, and other ethnicities on the bottom, including relative fatness. As a result, white people needed to maintain thinness in order to keep their social superiority. Today, fat people make less money, are systemically discriminated against, and are harassed constantly Furthermore, fatness isn't seen as a feminist issue; because of the pervading myths that weight is a choice, it's socially acceptable to harass and bully fat people. Fun fact: as of February 14th, 2016, every player on the Denver Broncos would have a BMI greater than 30- which falls into the "obese" range. Intersectionality Life in a Fat Body On Twitter: @kivabay, @yrfatfriend, @Ok2BeFat, @Artists_Ali, @fatgirlfreedom, @rgay, @upstairsinmysox [mine] To read: Fat Shame by Amy Erdman Farrell; Tipping the Scales of Justice: Fighting Weight Based Discrimination by Sondra Solovay; Rethinking Thin by Gina Kolata, Hunger (and other books) by Roxanne Gay Presented to you by Prince “I'm definitely much happier when I'm thin” “My friends have let me know when they are concerned that I am putting on weight (and also when they are frightened if I get too skinny” "Every time I see a doctor [for depression] they just tell me to lose weight. Every fucking time. I went unmedicated for 21 years." "When I was 12, I was dubbed "morbidly obese" because I had an undetected health problem (that [my doctor], mind you, did not detect until later) and blamed all of my problems on that and how I didn't care about my health." "I hate when people say things because they're "worried about you," no, you're not, you just are grossed out. Don't tell me I need to be thin for someone to love me because now I believe it and this is very hard to come back from." "Most of the ridicule I receive about my weight comes from my mother. ... my mother has often guilted me by saying how happy/proud she’d be if I just lost weight. ... My body image keeps me from making connections with people, and I’m afraid if I don’t find the confidence in me, I’m probably just gonna end up alone." Before we begin Race, Gender, and Class Sources & Further Reading The Survey Mythbusters People in the "overweight" and "obese" BMI ranges live longer than people in the "normal" and "underweight" ranges, even when accounting for all other factors A 2007 study lead by Dr Heinz Buettner, head of interventional cardiology at Herz-Zentrum, Krozingen, Germany, followed 1,676 patients over three years. They had all suffered a cardiac event, but as BMI increased, patient mortality decreased. "9.9% of normal BMI patients and 7.7% of overweight patients had died at the end of the three years, but only 3.6% of obese patients had died and no very obese patients had died." Does this mean people should go out and try to gain some weight ASAP? Well, chances are, you would be unable to. Set point theory is a weight theory that states the body has a range of around 15lbs that it tries to stay in. I conducted a small, informal survey asking friends, family, and strangers on the internet questions about the life in their bodies Approx. 75% of responders considered themselves to be fat 100% have tried dieting to lose weight; 80% either never lost the weight, gained it back, or gained more weight than they lost When asked about self confidence on a scale of 1-10, the median response was a 4 Most reported being harassed about their weight or their food choices, especially by family members "Don't you realize being fat is unhealthy??" Weight is only unhealthy in the most extreme cases (e.g., being so underweight your organs are shutting down; fatness that causes immobility) A sedentary lifestyle is unhealthy: not exercising enough, not getting the right nutrients, eating a lot of processed food However, this is NOT what determines your weight! Weight is influenced by a multitude of factors, including: genetics, medication, underlying health issues, cyclical starving, stress, and even the decade you live in. According to a 2016

FAT presentation

Transcript: Critical perspectives of accounting THANK YOU for your time! 2)DOWNWARD ACCOUNTABILITY MANIFESTED BY INTERNAL ACCOUNTABILITY Interpreting the results of the narrative and images in organization’s report Alternative accountability perspectives as evidenced from interviews 1)Downward accountability driven by upward accountability 2)Downward accountability manifested by internal (or identity) accountability 3)Downward accountability not renderable through reports from an agency theory stance Issue: The Salvation Army Uniting Care Baptcare Example of different focalisation Notion of closeness is interrelated with the level of formality Distant Relationship would be expected to convey more comprehensive formal accountability NGOs operating at grassroots level convey a greater sense of closeness but less formal accountability Depth: refers to feedback arrangements and degree of beneficiaries’ access Formality level: refers to mode of communications second Phase ( PRIMARY Data ) Holistic Accountability Language of closeness to beneficiaries in narrative in reports Information in the reports that empower beneficiaries Motivated by a sense of obligation to mission attainment Accessibility to this text depends on: Ease of readability Reading difficulty Outline Victorian Bushfire Reconstruction and Recovery Authority(VBRRA) The readability of narratives relating to performance information Narrowly Focused,Functional Form of Accountability Downward accountability not renderable through reports from an agency theory stance 3)Downward accountability not renderable through reports from an agency theory stance Broader Forms of Accountability Government Organsiations: The Types Of Accountability: 1. Downwards To Beneficiaries & Community user of service 2. Upwards To Donors, Foundations, Patrons 3. Internal To Staff, Decision Makers Methods Readability formula? First Phase ( Secondary Data ) The Accountability of NGOs, When faced with Natural Disasters. Used By: The Salvation Army Uniting Care Baptcare 1)Engage viewer directly 2)Positioning the viewer at different distances 3) Observe/participate intimately along Three different areas: 1)Site of production: factors/motivation 2)Site of Image: content 3)Site of Audiencing:focus primarily Disclosure of financial/performance information is expected to hold interest to beneficiaries. 1)Readability of the narrative related to financial and performance information, difficult and not accessible to large proportion of citizens 2)Unexpected results: ‘closeness’ words and language ranked higher for the government and government/NGO organizations played a more arm’s-length role 3)All three NGOs failed to empower beneficiaries through their reports Interpreting the results Objectives Accountability Framework Michelle Chin Hui Xian S3532016 Ng Kay Leng S3532085 Kang Tai Ping S3531640 Lee Shao Jun S3531831 Two phases in data collection: 1)First phase ( using secondary data ) 2)Second phase (using primary data) ‘‘depth’’ of downward accountability Key Players Sought in early 2011 Face to Face interviews 1 to 2 hour per interview session Accountability issues identified Key Players NGOs: concerned with the importance of preserving formality Site of audiencing: strongly with the organisations and not the beneficiaries Hierarchical Accountability Methods of scoring & evaluating Important characteristic of language (communication & representation of emancipation) Identify common words to express closeness Analysis personalization of writing style is an additional method to identify closeness to beneficiaries Introduction Language of closeness to beneficiaries in narrative in reports To enhance empowerment -> more information available to more people at different levels through more devices Let the readers know how they may access additional information Promote range of devices where the information can be sought (E.G.Websites/telephone numbers provided) NGOs do not focus on empowering beneficiaries through their special-purpose reporting evidence of downward accountability Results and discussion Narrative obtained interviews from senior finance & communications executives Reporting operations and organisation structure into 3 sub sections 3 subsections dealing with distinct but interrelated research questions 1)Readability of narrative 2)Wider narratives analyzed to assess: - accounters’ distance vs closeness to beneficiaries - degree of facilitation 3)The photographs & other images VBAF/REd Cross The ethic of the other Conveying unity The other are equal importance Site of Audiencing Thank you Poster Yellow ribbon ->sympathy City->express gratitude Significant healthy trees->environment Unexpected differences and commonalities between government-based organizations and NGOs Discussion and results: 1. Identifying the nature and extent of Downward Accountability rendered through published reports Arguments: If downwards accountability is defined as deeds-based actions, organisations with

Fat Food

Transcript: Fats and oils should form an essential part of the diet, as they represent an important source of energy and contribute to the body functioning well. Fat should account for 30% or less of the calories consumed daily, with saturated fats accounting for no more than 10% of the total fat intake • Fat also plays an essential role in carrying the four fat-soluble vitamins: A, D, E, and K. Types of fats Unsaturated : Monounsaturated and polyunsaturated Saturated: Saturates and trans Monounsaturated fats (MUFAs) are good fats. Liquid at room temperature, they turn solid when they are chilled. Common sources of MUFAs are olive oil, avocadoes and nuts. Monounsaturated fats are a healthy alternative to the trans fats and refined polyunsaturated fats you find in most processed foods. Benefics: Decreased risk for breast cancer Reduced cholesterol levels Lower risk for heart disease and stroke Weight loss Less severe pain and stiffness for sufferers of rheumatoid arthritis. Reduced belly fat Polyunsaturated fat This is a type of fat found mostly in plant-based foods and oils. Improve blood cholesterol levels help decrease the risk of type 2 diabetes Saturated fat Saturated fat comes from animal sources, such as beef, butter and dairy fat. That is solid at room temperature and whose fatty acid chains cannot incorporate additional hydrogen atoms. Damages produced by saturated fat Increases our risk having a heart attack or stoke. These fats may also contribute to obesity, diabetes and cancer. Trans fat Trans fats (or trans fatty acids) are created in an industrial process that adds hydrogen to liquid vegetable oils to make them more solid. Another name for trans fats is “partially hydrogenated oils."Trans fat is found in processed foods such as cookies, cakes and crackers. Pizza and Spaghetti, both associated with the Neapolitan traditions of cookery, are especially popular abroad, but the varying geographical conditions of the twenty regions of Italy, together with the strength of local traditions, afford a wide range of dishes. Thank you for watching Italy fat food Monounsaturated fats

Fat Food ?

Transcript: Reared on fast food, children learn to prefer french fries over vegetables. At McDonald's they attract younger patrons with "Happy Meals", complete with a toy. The World Health Organization recommends limiting the marketing of unhealthy food that focuses on selling to young children. According to WHO, this is going to reverse the rising rates of obesity related illnesses forecasted to account for nearly 3/4 of deaths worldwide by 2020 According to journal of american college of nutrition 1 in 4 people are reported eating fast food. A significant association is seen between fast food and overweight status. Regular consumers of fast food often develop a tendency of type 2 diabetes! Adult obesity is more common than childhood obesity. Children who grew up in obesity have developed a tendency to become obese as adults. More than 1/3 of Americas adult population are obese. Mississippi have the largest percent of obese adults in America, coincidentally they also spend the highest amount on their budget on fast food (a whopping 62%!) Fast food and obesity Fast food has been society's go-to place when there in a rush. Fast food consumption and obesity are tied together. Fast food affects nutrition, obesity in adults, and obesity in children. Fat Food ? Fast food lawsuits? Weird ingredients- Some fast food's chicken nuggets contain a substance called tertiary butylhydroquinone, which is derived from petroleum. Yes, the stuff you put in your car. Trans-Fats- Trans Fats have been banned from somethings because it raises your cholesterol which can cause heart-failure. Slime- Some Fast food restaurants use pink slime as a way to preserve their meat. Animal conditions- Fast food corporations keep their animals in disgusting conditions. And lastly OBESITY. 5 Reasons not to eat fast food Fast food and nutrition Not only are some Fast food restaurants unhealthy, some are also unsanitary. Some people may find a hair in there food repulsive but Michigan teenager Ryan Hart, discovered a one-inch long quarter-inch thick part of a finger in his Roast Beef sandwich at Arby's. If you need a push to eat healthier and not give in to your fast food craving, than think of this. What’s worse? A tofu and kale sandwich or an Arby’s version of finger food? Children and Obesity Obesity in adults A new meaning to Finger Foods Caesar Barber, (age 56) blames fast food places like McDonald's, Wendy's, KFC, and Burger King for his heart attack by promoting high-calorie, high-fat, and high sodium menu items.

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