Accounting Essay Example | Topics and Well Written Essays - 500 words - 15

Accounting - Essay Example On April 16, 2010 the company release a news story that showcase one of its new innovative products called milk bags. The news release may have influenced the price of the common stock. J Sainsbury plc is the United Kingdom’s biggest player in the food industry with a market share of 16%. In 2009 the company achieved total revenues of 18,911 million pounds. The revenue total was 6% higher than in 2008. Normally greater revenues lead to better bottom line results. In the case of Sainsbury the greater revenues did not help the company improve its performance since its net profits decreased between 2009 and 2008. In 2009 the firm had net income of 289 million pounds, a figure that is 40 million pounds lower than the previous year. The net margin of the company was 1.53%, while the industry norm is 1.4% (Dun & Bradstreet, 2010). The return on equity and return on assets of the company were 6.88% and 2.88%. Both figures were lower than the industry average of 11.9% and 5.5% (Dun & Bradstreet, 2010). The current ratio of the company which shows that ability of the firm to pay its short term debt was 0.55. The current ratio industry norm is 1.9 (Dun & Bradstreet, 2 010). The results means the firm is underperforming in comparison with the industry and that the firm is at risk of having cash flow problems. The stock price of the company during April faced upwards tendencies. These types of movement are short term fluctuations. Based on the fact that the company is facing liquidity problems and the bad profitability results in terms in relation to its assets and equity I would not invest in the common stock of

Assignment about two questions Example | Topics and Well Written Essays - 1000 words

About two questions - Assignment Example s source code integrity must be maintained, there should be no discrimination of any kind to anyone using the software, the software must be distributed with distribution licence, the license must not be tied to a specific product, and finally, the licence must be technology – neutral. Sme of the vailabel open source software include Apache HTTP server, GNOME desktop Environment, GIMP image Editor, Firefox we browser, Android smartphone operating system, MYSQL database, PHP among others. Most of open source software are reliable. The reliability of open source software is due to the fact that all open source software are peer reviewed. This has made open source software to be to be more reliable and robust even in the most stringent conditions. The use of most open source software is safe. Once the initial source code of a particular software has been, the community of open source developers take up the project to review and correct any available bugs. This removes all security holes thus making the software more secure. Also, in cases where a security vulnerability has been identified, it’s quickly fixed by the open source community. Most of the open source software are released free of charge. The only costs that may be incurred include the customization costs and maybe the downloading costs. This makes the acquiring and the use of open source cheaper as compared to closed source software software. The availability of open source software makes it easy for one to evaluate the software. For instance, it can be assessed to determine if it has the expected requirement. For instance, just by evaluating the source code, one is able to determine if the software is secure or it has security holes. Open source software are being faced by overall disadvantage. Most of the open source software are not straightforward to use. Tis attributed to the fact that the developers of the system give less attention in the development of user interface. Nowadays, most

Best teacher Essay Example for Free

Best teacher Essay My best teacher that I have had thus far in my academic teacher would have to be Elias Semaan. Professor Semaan taught the upper level Finance courses here at JMU and his intelligence as well as his passion captured my attention and made me want to absorb the knowledge that he was preaching. I had Professor Semaan my sophomore and junior year and he was great. He taught a difficult course, FIN 360 Analytical Methods in Finance but he made difficult concepts and equations seem easy by going through the logic behind them and why and how we use them. He added in humor to lighten the heavy load of the courses content and keep the class happy. He was also very creative and used his own little real world examples while explaining bigger critical concepts. Professor Semaan did an excellent job of keeping the class active and participating. He was open to the student’s opinion and always asked at the beginning of class if anyone was having trouble with anything in the course or had any questions, if they did we would discuss it as a class until everyone was caught up. At first I had difficultly grasping some of the concepts as I had switched my major from Management to Finance, but he sat down with me one on one in his office and walked me through any questions I had with clear cut explanations until I had them down. He used tests as assessments for the class and they were tough but fair. If you paid attention and did all your work, the problems would seem familiar and if you slacked off in class or did not attend it would show through the grade of his tests. He was not an easy teacher by any means and you had to work hard for a good grade but he made you want to succeed and motivated me to reach my full potential more than any other of my teachers had. I liked him so much in FIN 360 that the next year I took his other class, FIN 450 Financial Risk Management. I grew a close relationship with Professor Semaan as we shared stories, went over new and challenging concepts, and he served as a role model for me through my College career. Professor Semaan said I remind him of a younger version of himself and I take that as a great compliment. He is very intelligent, he received his PhD in Finance at George Washington University and has been teaching at a University level for over 10 years now. He is in his early 50s and has had a hard life with many ups and downs but continues to push forward and motivate his students to succeed and reach their highest potential. He is dedicated, ambitious, intelligent, funny, charismatic and strong-minded and I admire him and respect him tremendously as a person and mentor. He has made me want to put in all of my effort and work as hard as I have to until I understand what I am learning. He pushed me in the right direction and offers me priceless career information as to what paths to go into and how to make myself look good to employers. He even gave me his cell number to call him if I have any questions or problems at any time. He has my back and I respect him for all that he has done for me and all that he has accomplished throughout his life. I believe Professor Semaan’s teaching philosophy is to have his students maximize their learning potential and focus on their strengths to pick a career path where they will ultimately be happy as well as successful. He has done a great job abiding by his philosophy and has helped me through College and the job searching process. He held office hours by schedule and by appointment and was very flexible and would work with you and do whatever he had to ensuring that his students learned. He also pushed his students to succeed through his charisma and charm and worked one on one with students who went out of their way to learn. He was my best teacher and I feel very lucky that him and I were able to cross paths and establish such a great relationship as teacher/student, mentor/role model, and friends.

The Environmental Protection Agency

The Environmental Protection Agency The Environmental Protection Agency, or EPA, was founded on the premise to protect human health and the environment in 1970 under the Nixon administration (U.S Environmental Protection Agency). Since then, the federal government agency has put legislation and programs into action concerning our environment and our nations health. With the constant change in climate, population, and issues, the EPA has had to adapt to a growing concern from the public. The EPAs mission has remained to promote a healthy and safe environment, and they have initiated several programs nationwide to provide consumers with energy conserving products to reduce waste and conserve resources in America. Although the EPAs intention has been centered on the well being of the country from the start, the agency has received opposing opinions and controversy. Discussed in this paper will be three critical issues the EPA regulates, three voluntary programs put into action by the EPA, and some major conflicts the agen cy has faced since its introduction. Before the creation of the EPA, the federal government had no regulating control over environmental pollutants. Concerns of pollution sparked national attention after the 1969 fire on the Cuyahoga River in Ohio. Time magazine described the Cuyahoga as the river that oozes rather than flows and in which a person does not drown but decays (Great Lakes). Sending concern throughout the country about toxic waste and pollution, the Cuyahoga River incident began a chain of legislation including the Clean Water Act, and later the founding of the federal Environmental Protection Agency and the smaller Ohio Environmental Protection Agency. The Clean Water Act became the primary federal law in the United States battle with water pollution (Clean Water Act). The Cuyahoga River incident and legislation that followed was only the beginning of the governments involvement and concern with the environment. Before 1969 was Rachel Carsons research of the dangers of pesticides to our environment which s he published in her book Silent Spring in 1962. The biologist warned against the effects of DDT, a synthetic pesticide. Carsons early introduction of the dangers of pollution didnt spark public interest until the later 1960s after the Cuyahoga River incident. The American public began to react to the issue of pollution on the earth and by 1970 more than 50% of Americans were rating pollution a top issue (Harmon 34). Legislation continued to be passed in the late 1960s, including the Air Quality Act of 1967 which provided federal guidelines for monitoring and guarding the quality of air we breathe, but no national standards were set (Harmon 34). The government began to take control. In 1969, under the Nixon administration, President Richard M. Nixon created the Environmental Quality Council; a panel that would address pollution concerns and advise him the necessary actions. This was another step forward for government control of environmental pollution. Shortly after, Nixon signed Co ngress National Environmental Policy Act, or NEPA. The act required planners of new construction to review and study the environmental impacts of their projects. This led to the installation of the Environmental Protection Agency, collaborating smaller government programs and bureaus with different environmental concerns. Under a single umbrella agency, the EPA could now tackle the nations environmental issues. Following the passage of NEPA, the United States experienced its first Earth Day on April 22, 1970. Millions of Americans participated in demonstrations across the country to draw attention to the environmental problems. Soon after, local and state organizations were created to find solutions to the growing issue. The federal government also got its big break for environmental control when Nixon proposed the Reorganization Plan No. 3 to combat the fact that our national government today is not structured to make a coordinated attack on the pollutants which debase the air we b reathe, the water we drink, and the land that grows our food (Reorganization Plan). The Plan organized various aspects of existing federal departments including the Department of the Interior and the Department of Health to create a collaborated federal effort to establish and enforce environmental protection standards, conduct environmental research, provide assistance to others combating environmental pollution, and assist the CEQ in developing and recommending to the President new policies for environmental protection (Lewis). The Environmental Protection Agency proved a great move in the direction toward environmental awareness and protection for years to come. When Nixon created the EPA, he appointed William D. Ruckelshaus as the first head of the agency in 1970. Since then, a total of 12 administrators have led the EPA; including the current administrator Lisa P. Jackson who took over in 2009. Jackson was nominated in 2008 by Barack Obama for her experience in the field. Prior to her role as administrator, Jackson worked 16 years for the EPA, Chief of Staff in New Jersey during John S. Corzines term, and also the Commissioner of New Jerseys Department of Environmental Protection (DEP). Jackson was appointed in January of 2009, where she promised as Administrator, I will ensure EPAs efforts to address the environmental crises of today are rooted in three fundamental values: science-based policies and programs, adherence to the rule of law, and overwhelming transparency. By keeping faith with these values and unleashing innovative, forward-thinking approaches we can further protect neighborhoods and communities throughout the country (Jack son). As Administrator, Jackson stated seven priorities after her first year; taking action on climate change, improving air quality, assuring safety of chemicals, cleaning up EPAs committees, protecting Americas waters, expanding the conversation on environmentalism and working for environmental justice and building strong state and tribal partnerships (Jackson). The major issues the EPA tackles include air pollution, climate change, environmental emergencies, green living, health and safety, land and clean up, pesticides chemicals and toxics, waste, and water pollution. The three discussed will be air pollution, water pollution, and hazardous waste and toxins. Air pollution was a growing concern before the creation of the EPA, but since then the agency has passed legislation and founded programs to control this growing threat. EPAs mission on air pollution is to protect and improve air quality in order to avoid or mitigate the consequences of air pollutions harmful effects (Learn the Issues: Air). Among the first legislation pushed by the EPA was The Clean Air Act. The Clean Air Act is the law that defines EPAs responsibilities for protecting and improving the nations air quality and the stratospheric ozone layer (Clean Air Act). Initially created in 1963, the act has experienced its changes in 1970 and 1990 with the change in climate. The Clean Air Act was a serious step in the right direction for government involvement with the environment. By addressing air pollution, the EPA could enact standards ensuring the issue was under control. The amended Clean Air Act in 1990 proposed solutions for addressing acid rain, ozone depletion, and tox ic air pollution. This included vehicle emissions in which the EPA had to set control standards for. The Clean Air Act also required the EPA to set National Ambient Air Quality Standards for six common air pollutants. The six include ground-level ozone, particulate matter, carbon monoxide, nitrogen oxides, sulfur dioxide, and lead. Of the six pollutants, particle pollution and ground-level ozone are the most widespread health threat according to the EPA (Six Common Air Pollutants). These severe pollutants are called criteria pollutants according to the because of their regulation of the human-health and/or environmentally based science-based guidelines for setting permissible levels (Six Common Air Pollutants). Another major issue addressed by the EPA is water pollution. The agency acknowledges water in coral reefs, drinking water, ground water, lakes, oceans and coastal estuaries, rivers and streams, storm water, wastewater, watersheds, and wetlands. Water is not only used for drinking, it also holds purpose for household needs, recreation, fishing, transportation and commerce. Like air pollution, water pollution was a concern long before the founding of the EPA. However, since its creation, the agency has supported legislation and created programs to keep our limited supply of water on earth clean. The EPAs mission for water pollution is [enforcing] federal clean water and safe drinking water laws, [providing] support for municipal wastewater treatment plants, and [taking] part in pollution prevention efforts aimed at protecting watersheds and sources of drinking water (Water Topics). The EPA issued substantial legislation with the passing of the Clean Water Act in 1970-80s, which include d the Federal Water Pollution Control Amendments of 1972, expanding on the Federal Water Pollution Control Amendments of 1948 and was further amended in the Clean Water Act of 1977 and the Water Quality Act of 1987. The Clean Water Act or CWA as it is referred was introduced around 1972 with the addition of the National Pollutant Discharge Elimination System (NPDES), which is still in existence today. The NPDES permitted a system for regulating point sources (EPA NPDES). These point sources included industrial facilities, municipal governments and other government facilities, and some agricultural facilities. By regulating the pollutants from these major sources and homes across the country, the EPA is able to significantly improve the quality of our nations water. Another important piece of legislation pushed by the EPA is the Safe Drinking Water Act (SDWA) passed in 1974. With a number of threats to drinking water: improperly disposed of chemicals, animal wastes, pesticides, human wastes, wastes injected deep underground, and naturally-occurring substances it is no question this act is completely necessary in our country (Safe Drinking Water Act). Amendments were made to the original act including in 1986 and 1996 which required actions to protect drinking water and its sources: rivers, lakes, reservoirs, springs, and ground water wells (Safe Drinking Water Act). The SDWA affects every single public water system in the country and according to the EPA, there are more than 160,000 public water systems providing water to Americans every day. The EPA and its programs work every day to ensure the safety of our drinking water and the water that surrounds us for our health and well being. Another huge, and more recent, issue among the EPA is toxic and hazardous waste. As defined by the EPA, hazardous waste is a liquid, solid, contained gas, or sludge waste that contains properties that are dangerous or potentially harmful to human health or the environment (Wastes). Because of the introduction of chemicals and engineered unnatural substances and bi-products of industry, the EPA has had to address the growing issue. Major legislation passed concerning hazardous waste was in 1976 with the passage of the Resource Conservation and Recovery Act, commonly known as RCRA. RCRA was approved by Congress to to address the increasing problems the nation faced from our growing volume of municipal and industrial waste (History of RCRA). RCRA provided national standards for protecting human health and the environment from the potential hazards of waste disposal, conserving energy and natural resources, reducing the amount of waste generated, and ensuring that wastes are managed in a n environmentally-sound manner (History of RCRA). By creating these standards, the RCRA was able to manage Americas growing waste crisis. To promote this, the RCRA enacted three programs; a solid waste program, a hazardous waste program, and an underground storage tank (UST) program. The RCRA also banned all open dumping of waste and encouraged responsible acts such as source reduction and recycling. The RCRA deals with current and future facilities and has been amended in two occasions; the Federal Facility Compliance Act of 1992 which strengthened enforcement of RCRA at federal facilities, and the Land Disposal Program Flexibility Act of 1996 which provided regulatory flexibility for specific wastes (History of RCRA). The EPA continues to strive to protect and ensure the safety of American citizens and the environment. Over the years, the EPA has created numerous programs, each devoted specific tasks including conserving energy, water, and air quality. These programs address modern issues that have been created recently concerning over-usage and waste of natural materials and energy. Efficiency has become a hot topic as programs like Energy Star, Water Sense, and fuel efficient cars have hit the market. Energy Star, one of the most successful EPA programs, was created in 1992 as a voluntary labeling program designed to identify and promote energy-efficient products to reduce greenhouse gas emissions (History: Energy Star). At its introduction, Energy Star began by labeling computers and monitors. By 1995, however, Energy Star labels were displayed on office equipment and even domestic heating and cooling appliances. In 1996, Energy Star progressed and partnered with the U.S Department of Energy to fully expand its energy efficient label. Saving Americans $18 billion in 2010 alone, Energy Star has become an innovative ally in the energy efficiency market. From dishwashers to light bulbs, Energy Star has created convenient blue energy saving labels for the American consumer. Saving energy isnt the only reward to using Energy Star products. Consumers who choose Energy Star products receive tax deductions as well as long term savings. According to the EPA, to rate an Energy Star label t he appliances as well as computers, lighting and about 50 other products generally use 20 to 30 percent less energy than required by federal standards (Tugend). By supplying newer, more energy efficient products and appliances, old ones can also be traded out for recycling. By taking away old appliances, Energy Star creates a convenient way to become green in America. Not only are consumers awarded for purchasing Energy Stat labels, but small businesses have also been recognized for efficiency. Annually, the EPA awards small businesses across the country for their energy saving efforts. In 2010, nine businesses were honored the award including AutoFair Companies of Manchester, N.H. and Dagher Engineering of New York, N.Y. According to a statement by the EPA, through effective energy management practices and innovative efficiency solutions, all nine organizations demonstrate that no matter the size, it is possible to save money and use significantly less energy and to power the bui ldings where Americans work, play, and learn (Kika). Energy Star continues to be a huge factor in energy conservation in the U.S today. A second program initiated by the EPA is Water Sense. Like Energy Star, Water Sense is a voluntary rather than a regulatory program. A more recent addition to the U.S, Water Sense was introduced in the summer of 2006 to protect the future of the U.Ss water supply. By educating the public on how to efficiently use the limited water available, Water Sense has been successful in conserving resources, limiting consumption, and saving U.S consumers money. Water Sense products include efficient toilets, faucets, and showerheads. Products that bear the Water Sense label are 20 percent more water efficient than the other products in their category. Since its creation in 2006, Water Sense has reported the program has helped consumers save a cumulative 46 billion gallons of water and $343 million in water and sewer bills (Program Accomplishments). Water Sense strives to help not only the average American consumer, but also businesses and corporations across the country conserve water. Manufact urers of brands like recent additions KB Homes and Moen have contributed to the Water Sense movement by raising their standards and meeting the Water Sense conservation requirements. Another vital program initiated by the EPA concerns fuel economy. The EPA and the National Highway Traffic Safety Administration (NHTSA) require labels displaying fuel economy information on new cars and light-duty trucks (Fuel Economy). By providing easy to read labels, cars and trucks can be easily compared for maximum miles per gallon efficiency (MPG). The EPA and NHTSA work to update these labels to provide consumers with the simplest energy and environmental comparisons between all vehicles types including electric vehicles (EV), plug-in hybrid electric vehicles (PHEV), and conventional gasoline/diesel vehicles (Fuel Economy). These labels contain new information such as ratings on fuel economy, greenhouse gas emissions, and other air pollutants, onto the label as required by the Energy Independence and Security Act (EISA) of 2007 (Fuel Economy). By providing details like these, consumers can conveniently scan and compare fuel economy and energy use of new cars and trucks to mak e the most sensible and economical decision. All three programs; Energy Star, Water Sense, and efforts with fuel economy all prove a step in the right direction for energy conservation and preservation in the U.S. The EPAs initiative and constant work to create modern and convenient products for the U.S consumer promote a better tomorrow for the environment and the health of our nation. Although the EPA has contributed tremendously to the preservation of our nations climate and health, the agency has been confronted with controversy. One specific instance of this was after the September 11th attacks in Lower Manhattan in New York City. The true air quality and health risks following the attack were disputed among government officials. At the center of it all was EPA Administrator Christie Todd Whitman. In a news article reporting the controversy it was stated that In a Sept. 13, 2001, press release, the EPA said the air around the disaster site was relatively safe (Barrett). This struck controversy after a series of health issues including was called the Ground Zero illness flooded victims and officials involved in the 9/11 attacks. The EPA played a key role in the nations response to the terrorist attacks including monitoring of air, water and dust for potential environmental hazards, the vacuuming of debris and dust from streets and other outdoor spaces in Lower M anhattan, the manual disposal of hazardous waste from the WTC site, the creation of an online database to report monitoring results to the public and press, setting up wash stations and providing protective equipment for recovery workers, and the development of cleaning and testing programs for indoor residences in Lower Manhattan (EPA Response to September 11). Despite these efforts, the EPA was still struck with a series of questions and hearings from the government and public as to the true condition of the air quality that September day. Some five to seven years after even the EPA was continued to be questioned as to the condition and experience of their employees and scientists and the condition of their political leadership. In a 60 Minutes special, former EPA Administrator Christine Todd Whitman spoke and defended the EPA and criticized NYC authorities for not enforcing proper safety regulations for the workers. The Environmental Protection Agency has given new hope to the word environment in America. By promoting green living, sustainability, conservation, and preservation, the EPA has given Americans a chance to save the nation for future generations. Initiating programs such as Energy Star, Water Sense and efforts with fuel economy, the EPA has proven they are committed to promoting health and well being in America. Even with rapid chance among the U.S, the EPA has jumpstarted legislation to combat the waste and pollution in the country and on earth. Legislation including the Clean Water Act, Clean Air Act, and efforts to reduce hazardous waste has proven the EPAs success across the nation. Even met by controversy, the EPA has held a tight grip on regulation and conservation throughout the country, and will continue to hold on for future generations. Furthermore, the EPAs mission has been to protect. An agency dedicated to conservation and preservation has rooted itself in American societ y. Without the Environmental Protection Agency, not only would America have a bigger mess on their hands, but as our health would be at risk as a nation as well.

Impact of Ben Loman in Arthur Miller’s Death of a Salesman Essay

The Impact of Ben Loman’s Character on Theme and Character Development in Arthur Miller’s Death of a Salesman Some characters in literature who only appear briefly in the work can have a tremendous impact on the literature. These characters have a significant presence in the literary work. In Arthur Miller’s Death of a Salesman, Ben Loman is that character. Ben is the brother of the main character Willy. Though Ben has a brief part in this play, he affects the theme and development of other characters. The theme of Death of a Salesman is to be honest to yourself and to live the right dream. Ben had a tremendous impact on this theme in the play. Ben went into the jungle when he was 17 and came out of it rich. Following the theme of the play, Ben was honest to himself and knew what h...

Essay --

Philosophy is derived from Ancient Greek as â€Å"philosophia† which means â€Å"love of wisdom† (Liddell). In Western Philosophy, there are two predominant schools of ethical thought and these are: categorical moral imperative and consequentialism. In this essay, some background descriptions on each theory are provided, and I will provide justifications for using categorical moral imperatives. The categorical imperative is one of the central philosophical concepts that were developed by philosopher Immanuel Kant. Kant moral philosophy is deontological; it rests on the notion of duty or obligation from the Greek word ‘Deon’ (Kant, Immanuel). Kant formulated the categorical imperative in three different ways: The first universal law formulation â€Å"Act only on that maxim through which you can at the same time will that is should become universal law†. (Kant, Immanuel) In other words, any moral law or maxim you choose to adopt, it has to have rational sense to be implemented for everyone else to adopt is as well. If so, then this moral law can guide whatever course of action is open to you. The second humanity or end of itself formulation â€Å"Act in such a way that you always treat humanity whether in your own person or in the person of any other never merely as a means but always at the same time as end† (Kant, Immanuel) In other words, this al most follows the golden rule treat people with respect, so that they can treat you with the same courtesy. Moreover, treat thyself with the same respect as you would treat others. The third kingdom of ends formulation â€Å"Therefore, every rational being must so act as if he were through his maxim always a legislating member in the universal kingdom of ends.†(Kant, Immanuel) In other words, we should treat eac... ...s a life at stake. Going back to the example, I can also argue that is not necessary for the person at the house to tell the stranger where the family relative is. It is true that he is not allowed to lie, but he can also choose to stay quiet. If he doesn’t say anything he has neither lied nor told the truth to the murderer. Kant’s categorical imperative can provide a set of rules to formulate what a good person is and should do. Kantian philosophy is deontological and it requires people to always do their duty. Kant does not forbid feeling good or happiness, but it must be the case that each person can fulfill their duty even if they did not enjoy doing it. In summary, in order to determine whether or not a particular act is good or bad, morally speaking, we must apply the categorical imperative and I have provide justifications to use it in our daily day lives.

Walmart Profile

Organizational Profile: Wal-Mart Wal-Mart is the largest retailer in the world. The position Wal-Mart holds gives the company a large responsibility to contribute to the community that supports the stores. As an organization Wal-Mart owes its success to the stake holders of their business. Wal-Mart requires the community to continue business operations, Trevino and Nelson state that â€Å"a major stakeholder in business must be the communities of which corporations and other organizations are a part† (2011). Wal-Mart must consider the community happiness with their business decisions to remain profitable.Wal-Mart gives back to the community in several ways including donations to charitable foundations and by offering affordable grocery good to impoverished areas. According to Feedingamerica. org Wal-Mart gave â€Å"$2 million donation to help food banks save money on their energy bills† (2011). The donation allowed 16 food banks to improve their efficiency and provide m ore services to the community for the same amount of funding. Wal-Mart has also received the â€Å"MOWAA Corporate Friend of the Year† (Meals on Wheels Association, 2012) award for its donation to the organization. Wal-Mart has proven that it contributes to the communities it supports.The contributions, when compared to Wal-Marts yearly profit, of â€Å"$16,389 million in FY2011† (Datamonitor, 2011, p. 4) seem miniscule. The true test of adequacy of Wal-Marts contribution to the communities it operates in will be if it can remain in business for the long term. According to â€Å"Paymar Communications†, â€Å"Wal-Mart also has been going through a major transformation and committing itself to progressive policies in the realm of corporate social responsibility, particularly when it comes to the products it sells and major efforts to promote energy conservation† (2010, paragraph two).Wal-Mart, as the biggest retail store in the United Sates, has a social re sponsibility to provide quality products to the customers. In 2010, the company took the initiative to reduce unhealthy levels of salts, fats, and sugars in their products. They also decreased the prices of healthy foods to encourage customer to purchase them. Wal-Mart also developed a seal to place on healthier foods with nutrition information rating the levels of sodium, fat, and sugar content (â€Å"Paymar Communications†, 2010). The leading factor in Wal-Mart taking this initiative was to reach customers with an interest in a healthy lifestyle.With obesity on the rise across the nation people are becoming more conscious about what they eat and offering healthier foods, organic products, and enhanced labels on the foods will give the customer more options to choose from within the store. By reducing the prices of these healthy products Wal-Mart can increase their customer base, specifically those with an interest in a pursuing a healthy life style. Additionally this will e nsure Wal-Mart is leading their competition and could be the benchmark for such companies as Target, K-Mart, Sears, and Costco.The factors influencing the organizations strategies are contingent on the need, not only of the customers, but also Wal-Mart’s increase in sales and profitability. Wal-Mart wants to ensure they not only have healthy customers but also that the organization will garner major gains in sales from these changes. The â€Å"Paymar Communications† (2010) website also states that through forging these initiatives, Wal-Mart has figured out a formula to be a good corporate citizen, give consumers superior bargains and still make tons of money; $14. billion in profits in 2009. It is the consummate win-win-win for the organization and customers alike. Wal-Mart’s social initiative is to help stop hunger in the communities in which it operates. Also Wal-Mart is providing healthful products to gain health-conscious customers and to help their customer s maintain a healthy lifestyle at a low cost. References DATAMONITOR: Wal-Mart Stores, Inc. (2011). Wal-Mart Stores, Inc. SWOT Analysis, 1-13. Paymar Communications. (2010). Retrieved from http://paymarcommunications. om/the-united- states-of-wal-mart-and-corporate-social-responsibility/ Trevino, L. K. , & Nelson, K. A. (2011). MANAGING BUSINESS ETHICS Straight Talk About How To Do It Right (5th ed. ). Retrieved from The University of Phoenix eBook Collection database. Walmart Foundation Gives $2 Million to Help ‘Green' Food Banks. (2011). Retrieved from http://feedingamerica. org/press-room/press-releases/walmart-green-initiative-2011. aspx We Are Meals On Wheels Association of America. (2012). Retrieved from http://www. mowaa. org/Page. aspx? pid=600