Invincible

It's assumed control more than 30 years to advance toward the big screen yet the Cinderella story of ex-instructor/barkeep Vince Papale's triumph in the realm of expert football woke up on the big screen in Invincible in 2006. Papale caught the consideration of Philadelphia Eagles fans when he made it onto the group after Coach Dick Vermeil held open tryouts. The film variant stars Mark Wahlberg as the long lasting football fan who simply needed his hometeam to play with heart †and possibly dominate a couple of match. Invulnerable keeps the guidelines of the football film sort intently yet additionally added two or three advancements to mainstream sport type. The film followed well known banalities of football films with the â€Å"new coach† who has radical new thoughts and during the last round of the film the featuring group is down at halftime. One significant buzzword that Invincible advances is the prosaism that the star entertainer is the pioneer in the group; rather, he is the low man in the group and really doesn’t make any incredible commitments to the group. In Invincible, the new and youthful mentor Dick Vermeil is new to town and has a mess to demonstrate. As much like most football films with another mentor, he has colossal radical thoughts for the groups activity. This is spoken to in the topic that he opens tryouts to anybody in the network to needs to play for the Philadelphia Eagles, generally as an exposure trick to bring fan support back up. This subject is additionally observed in â€Å"Remember the Titans† and â€Å"We are Marshall. This buzzword regularly prompts a sub-antique that the new mentor has a few impediments to survive and gets a type of negative analysis in the early scenes of the film. This again is additionally appeared in Invincible when the mentor vigorously meddled about in the neighborhood bar where Papale works at. A second significant banality that is found in various football films is the emotional â€Å"final game† where the featuring group is losing at halftime just to win in a very late t riumph. In Invincible’s case, the last game is against the Dallas Cowboys in a gathering title game. The group is obviously out for the count going to lose everything when the entirety of the unexpected Papale powers a bungle on a punt return that gives the Eagles a touch of expectation. The Eagles go to score on the returning drive with a pivotal opening shot to the cowpokes. Paple who just plays extraordinary groups runs down the field to recuperate the opening shot and run the ball into the endzone for a touchdown places the Eagles in the number one spot for a triumph. The way that Paple score a touchdown represents the message that of the film which is that anybody can do anything they want as long as the set forth the exertion and assurance. Regularly in football films the headliner is saint of the group or the most capable. In Invincible the star play, Paple, is really one of the less capable players in the group. Paple isn’t even one of the pioneers in the group, for the vast majority of the film the remainder of the group doesn’t like Paple on the grounds that they think he doesn’t have a place in the group religious recluse the less the NFL. During training the other players’ strongly attempt to hurt him with the goal that he may stop or be not able to play. Paple ends up being a legend for his locale instead of a saint for the group. His inspiration to prop up is his teammate’s objection and his friend’s support, which I communicates something specific that one should consistently pull forward regardless of whether his companions or universities are against them. Invulnerable is an incredible football film that depends on the exemplary under-hound story that for reasons unknown never gets old. The film sends us messages that steadiness and assurance lead to incredible things, which is fulfilling and convincing to observe. While this film follows the majority of the famous football film platitudes, it despite everything has its own key components that make it interesting. Football movies, for example, Invincible and different interpretations will consistently be turned out of Hollywood all the time for quite a long time to come, however there’s only something about viewing the adored characters run down the field in moderate movement and bounce high noticeable all around for a sensational a minute ago success, that never gets tiring to watch.

Business Plan Gold Gym Marketing Essay

Field-tested strategy Gold Gym Marketing Essay Wandering into beginning a Franchise is generally guaranteed to yield an ensured Return of Investment than wandering into a new startup substance. In spite of the fact that Franchise itself is a business, it is considered as a method of working together. It is accepted by numerous that Mr. Albert Singer who was the organizer of the Singer sewing machine, was the designer and originator of the idea diversifying. He was one of the soonest individual referred to by most as being related with the idea; notwithstanding, the diversifying truly started long time previously and has its foundations dating right back to the Middle Ages (Blair Lafontaine 2005). According to the definition the work diversifying is gotten from antiquated French which means holding a specific benefit or right. Throughout the years, diversifying plans of action have been developed and demonstrated to bring about high development organizations. In spite of the fact that there are different enormous business elements in UK that offer diversifying openings, just hardly any business portions bring about rewarding ROI. Subsequent to examining different business examination reports and market study insights, I have distinguished wellness and wellbeing social insurance section as exceptionally cutting edge establishment opportunity considering different variables including my current budgetary capacities and business objectives. Proposed Business Gold Gym Franchise Goal and Description As a wellness establishment of Gold Gym, we will give a creative social insurance, wellbeing and wellness administrations. The cutting edge premises will be outfitted with the best in class wellness types of gear and give offices, for example, steam washing and swimming. The spot of the business will be picked in the core of the town to give wellness administrations to neighborhood network, other than outbeating the opposition. Market Outline Summary Lately individuals are getting increasingly more wellbeing cognizant as they are progressively instructed about wellbeing risks required because of undesirable ways of life, building up an establishment systematic Gold Gyms is truly beneficial just as it can serve the neighborhood clients who need to abstain from purchasing over the top expensive wellbeing types of gear in their homes. It can in adding to the general public as sound way of life would guarantee less unwell individuals. According to an as of late led advertise overview and the report by the Fitness Industry Association (FIA) and aggregated by relaxation wellness showcase experts, the UKs wellness and health business is a 4 billion GBP income industry and is seeing the quickest development of its multi year history with a lot more individuals anxious to benefit such administrations offices than at any other time. The complete review and the market knowledge report distributed by FIA covers national diagrams of both the general population and private parts. Right now, 15 % of the all out UKs populace are individuals from a gym or government-claimed wellness administrations and there is an undiscovered market capability of around 60% and its developing steadily at 3 to 4 percent multi year. Other than this, the expanded corpulence hazard levels are convincing enormous number of individuals approach wellness and health focuses. (Wellness: complimentary gift wellness, 2009) These variables obviously show that beginning a wellness and wellbeing club or exercise center will yield a rewarding income and ensured benefits. Be that as it may, beginning a rec center establishment is a superior thought instead of beginning an own rec center due to the accompanying elements: Beginning an own rec center is over the top expensive and requires least of a million pounds speculations in light of expanded hardware costs and the taking off paces of premises renting. Building own image (as opposed to running an establishment) requires higher forthright speculation for marketting and brand building endeavors that in the long run impacts the client obtaining rate. Representative preparing and the executives direction is simple in an establishment. Putting resources into an establishment business is typically more secure than wandering into a totally new startup because of demonstrated business systems. Plan of action The essential wellspring of income of the proposed business will be earned from the different kinds of participations offered to the clients. Preferably the part ships will be offered at a foreordained value which would incorporate certain advantages and administrations that the client can profit. As the advantages increment the cost of the enrollment would likewise increment. In the underlying phases of the business, the proposed wellness establishment will procure incomes in the accompanying streams: Enrollment Types 1. Essential participations (without mentors) : Pricing will be between  £15 to  £25 and will fluctuate time to time in light of extraordinary special offers. At first, it is proposed to set at  £15 every month. This would give gets to fundamental offices and administrations, in a perfect world to pull in the lower salary gathering of individuals. 2. Gold enrollments (with unique direction from coaches): This uncommon participation evaluating will be set between  £25 to  £45 as a result of occasional extraordinary offers and at first will be set at  £25 every month. This would incorporate progressively number of offices and administrations, increasingly reasonable for clients with a higher extra cash. Aside from the previously mentioned standard month to month enrollments, we will offer week by week and Pay as you go participations too which will target individuals searching for adaptable paying alternatives. Enrollment Duration Enrollment evaluating will be offered alluring dependent on the accompanying terms: 1. Month to month enrollment the installments would be taken on month to month premise 2. Week by week participation this will deal with week on week premise 3. Pay and Use enrollment would be a prepaid help Target Customers Clients of changed sorts including people, gatherings and organizations will be focused to obtain solid client base. It is recorded as beneath: 1. People 2. Family bunch participations will be offered at discounted expense evaluating. 3. Corporate participations will be offered at discounted evaluating. The proposed participation charge structures and the income projections have been depicted in the Financials and Projections area in the later piece of the content beneath. Upper hand The proposed wellness business focus will offer assortment of points of interest to outbeat the opposition in the market. We will give uncommon enrollments to individuals experiencing stoutness treatment and extraordinary value tops to pull in various age gatherings, for example, 35 to 49 and 28 to 34. Also, the proposed wellness community will be in the core of every town and inside reachable good ways from the close by wellbeing administrations. Exercise center types of gear in the office will be comprised of best in class innovation and will have electronic sensors and presentations to precisely gauge and screen physical and wellbeing parameters. (More subtleties of the supplies have been depicted in the Equipments Provision area). Numerous number of steam shower offices and pool offices will be given. Free vehicle leaving office will be accommodated set number of hours. Rivalry In UK, at present, there are not very many (under 3) wellness chains are accessible in many spots, aside from open offices and numerous towns are yet to have an exercise center with advanced types of gear and administrations conveyance. In this way, the opposition for Golds Gym establishment is moderate and we have an obviously characterized plan of action and methodology to outbeat the opposition. Premises and Equipment The proposed exercise center premises will house different wellness and health offices. There are essentially two distinct sorts of types of gear which will be accessible in the proposed exercise center, right off the bat free loads and furthermore cutting edge machines. Free loads are a basic type of working out hardware with no genuine utilization of innovation. They are commonly less expensive and all the more effectively accessible. They comprise ordinarily of things like free weights, hand weights, bars, weight plates etc.â In the proposed rec center, we will encourage and give the accompanying types of gear: The Barbell Which is a long iron bar that is around 4 and 7 feet in length on which various weight plates can be put according to the necessary weight. Weight Plates Weight plates for the most part go from 500 gms to 75 kgs. They are normally made of iron as it is an overwhelming metal. Dum-ringers A hand weight is a shorter type of a free weight, for the most part 10 15 crawls long. Free weight practices are performed with a free weight in each hand. Tricep Bar An oval formed long bar which has 2 equal arrangements for the hand. In spite of the fact that it is normally called as a tricep bar, one can utilize it to exercise other various pieces of the body other than the triceps. EZ Curl Bar It is unmistakably intended for building the biceps triceps. It is a lot shorter then a free weight and has calculated positions for the hands. It is exceptionally valuable for building ones muscles from an assortment of points and for lessening the degrees of stress (brought about by weight) which a straight hand weight ordinarily can put on ones wrists. Seats This most normal bit of gear which is found in each rec center. There are principally 3 distinct kinds of seats that are well known level one, a slanted, and decay. Some cutting edge seats are flexible. Some bespoke seats have the office of racks toward one side which hold a hand weight, while a few seats dont have any such racks. The Arm-Blaster It is a 2 foot long and 6 inch in width, level, stunning metal bar. It has a tie that goes from back of ones neck to get a handle on the metal bar is level from corner to corner of your midriff. It works a great deal like an evangelist seat by killing anyone force and permits the individual utilizing it to seclude the biceps. Solidness Ball (Swiss Ball) All activities that one would in a perfect world do on a seat should likewise be possible on the steadiness ball. The student can do an assortment of activities like seat press, shoulder press, free weight flies, parallel raises, pullovers, invert crunches, et cetera. This is a standout amongst other bit of gear and is exceptionally well known with wellness cognizant individuals. Stomach Bench Is basically only a decrease seat that is utilized for doing practices that emphasis on the mid-region. It has rollers that a pers

Architecture students

Architecture students Since its start (circa 1984) MISTI has sent over 350 MIT School of Architecture Planning students to Brazil, China, France, Germany, India, Israel, Italy, Japan, Mexico and Spain to explore foreign architecture and city planning. In the last 2 years alone, 110 AP interns, including Dima Ayyash, Maggie Nelson and Nathan Prevende, went through MISTI to try their skills abroad. Dima Ayyash Class of 2012 MIT-Germany Program 2011 Internship: ETH Zurich, Switzerland This internship allowed me to explore a new area of interest within the fields of planning and architecture that I would like to pursue in my graduate studies.[It] helped me set my goals for my final year as an MIT undergraduate. It also helped pin-point my area of interest that I wish to pursue in graduate school. Finally, it established a better understanding for me between architecture, planning, and design and has motivated me to search out these topics in the future. The project:The project explored concepts of informal social urbanism by examining case studies from various cities across the world in order to better understand how and why informal changes occur in cities, and what can be done to manage their consequences. My research focused on conflict cities and dealt with issues such as identity, space, and migration. The host:My host, Urban Think-Tank, is an integrated research and design office under the Chair of Architecture and Design, and deals mainly with issues of social urbanism in developing countries. The city:Zurich was an exciting multicultural city where many different languages could be heard on the street reflecting its long history. Maggie Nelson Graduate Student MIT-France Program 2010 Internship: Jacques Ferrier Architectures, Paris This experience not only improved my understanding of the design and construction process in Europe, but also changed my perception of the French work ethic while providing insight into Parisian culture.This internship left a lasting impression and the desire to return. Gaining this international perspective has been invaluable to my architectural and personal education, and I fully intend to explore job opportunities here after finishing my degree. The project:This project involved the design of a mixed-use complex, including apartments, an office block, a commercial center and underground parking. My role was the completion of faade drawings as well as 3D models. The host:Jacques Ferrier Architectures designs and builds large, varied works. From public and residential buildings to commercial complexes, this Paris-based firm is best known for their design of the Pavillonde Francefor the Shanghai World Expo 2010. The city:This internship left a lasting impression and the desire to return. Gaining this international perspective has been invaluable to my architectural and personal education, and I fully intend to explore job opportunities here after finishing my degree. Nathan Prevendar Masters Candidate MIT-Israel Program 2010 Internship: Tel Aviv University, Ramat Aviv I gained and created relationships that will continue far past my internship. I fully believe that no experience available to me in the States would have been half as rewarding compared to my time in Israel.The work I did in Israel will continue forward into my thesis work which will also continue on the relationship I created with my Lab Director. We hope to publish our work to bring a greater understanding to the Urban environments in Israel. The project:My project involved creating a master plan for the implementation of a urban design strategy for the border zone between Bat Yam and Tel Aviv-Jaffo. This project has the potential to be a model example for dealing with border spaces between cities throughout the rest of Israel. The host:LCUD which is under the umbrella of the Dept. of Geography at Tel Aviv University is the only Urban Design related program in Israel. The city:I was exposed to a great diversity of cities and social groups throughout Israel and gained a deep understanding of how public space is used by native Israeliesand immigrants.

Maxine Hong Kingstons No Name Woman Essay examples

Maxine Hong Kingstons No Name Woman A highly fictive text [whose non-fiction label gives] the appearance of being an actual representation of Asian American experience in the broader public sphere. (Gloria Chun, The High Note) Such a disparaging remark about the misleading nature of Maxine Hong Kingstons The Woman Warrior has been readily refuted, notably by Leilani Nishime, who proposes in her essay Engendering Genre... that it is a text that transcends genre confines; it challenges traditional definitions of genre and demands redefinitions. Whatever the case, No Name Woman (NNW) is remarkable in the way the reader is given a candid social commentary in the guise of an intriguing tale of scandal and oppression. In a†¦show more content†¦As mentioned earlier, the mothers version is tinged with conservative disapproval, possibly a result of her direct involvement with the events and their unpleasant consequences. Despite her traditional viewpoint (which might be seen as narrow and bigoted in a modern context), her version is interestingly the most objective one of the three: her own opinions only make themselves felt at the end of her otherwise purely narrative tale. In the next change of filter, t he narrator then puts forth her own speculative version of events, portraying her aunt as the proverbial victim of circumstances. Adopting this filter of the passive aunt gives us an insightful look into her surroundings, proposing a degree of identification with her, and inducing a temporary familiarity with the periods oppressive attitudes for modern readers. In effect, this passage makes accessible two potentially alienating elements: the social and temporal context of the setting, as well as the psyche of the character in question. This level of personal identification is taken a step further when, later in the story, the narrator indulges in wild speculation of her aunt playing a potentially active role in the events. The conveying of a modern mindset upon her aunt may seem jarring in the contextShow MoreRelatedAnalysis Of Maxine Hong Kingstons No Name Woman943 Words   |  4 PagesMaxine Hong Kingston is telling a tragedy caused by gender discrimination in her essay â€Å"No Name Woman.† She is a first generation Chinese American. Her mother consistently tells her about the Kingston family back in the Old Chinese village to remind her of her Chinese root. Kingston’s mother tells her that she has an aunt in China with a forbidden existence; they say that her father â€Å"has all brothers because it is as if she [the aunt] had never been born† (Kingston 135). In 1924, most men in thisRead More Maxine Hong Kingstons Woman Warrior - No Name Woman Essay739 Words   |  3 PagesMaxine Hong Kingstons Woman Warrior - No Name Woman The excerpt, No Name Woman, from Maxine Hong Kingstons book, Woman Warrior, gives insight into her life as a Chinese girl raised in America through a tragic story of her aunts life, a young woman raised in a village in China in the early 1900s. The story shows the consequences beliefs, taught by parents, have on a childs life. Kingston attempts to figure out what role the teachings of her parents should have on her life, a similar attemptRead MoreThe Role Of Women In Maxine Hong Kingstons No Name Woman?1099 Words   |  5 Pagescome, women have been treated unequally, and have had high societal standards and equally high beauty standards set for them. Throughout history women have been neglected and have had unfair beauty standards, specifically in China. In Maxine Hong Kingston’s â€Å"No Name Woman,† traditional womens roles and expectations are harmful both mentally and physically.o Footbinding and eyebrow threading, the narrator’s aunt’s suicide, and the aunt’s family refusing to talk about her provide evidence of this.* Read More Maxine Hong Kingstons No Name Woman Essay examples1400 Words   |  6 PagesMaxine Hong Kingstons No Name Woman A persons identity cannot be given to her, instead a person must achieve a sense of her character through personal experience and self-reflection. In No Name Woman, Maxine Hong Kingston recalls the events of her aunts life in the vague world of her Chinese roots. The story of her aunt is told by her mother and Kingston recreates the events into an exploratory story to help herself figure out what part of her identity is Chinese and help her better understandRead More As an American Chinese Maxine Hong Kingston tries to find out what1596 Words   |  7 PagesAs an American Chinese Maxine Hong Kingston tries to find out what defines her The Search for Human Identity All humans encounter the search for personal identity at some point in life. As an American Chinese Maxine Hong Kingston tries to find out what defines her. Let them be her mother’s traditional world, her new American home, or herself as an individual. Undoubtedly, Maxine is strongly interested in the margins between certainty and falsehood, remembrance and tradition, honestyRead MoreGender Roles in Sandra Cisneros and Maxine Hong Kingstons Books697 Words   |  3 PagesSandra Cisneros and Maxine Hong Kingston: Gender roles Feminism is often spoken of in generic terms, but the novels of the Hispanic-American author Sandra Cisneros and the Chinese-American Maxine Hong Kingston highlight how, even though the oppression of women may be a nearly universal construct, this oppression inevitably takes on very particular forms, depending upon the social, national, and political context of the authors. The authors collective works highlight the struggle of women from historically-discriminatedRead MoreAnalysis Of Maxine Hong Kingston s The Woman Warrior 1547 Words   |  7 PagesKejsi Drenova Paper 2 In The Woman Warrior, Maxine Hong Kingston makes her narration compelling and relatable to the audience through her unique style of storytelling. The ever-present changes in perspective lead one to see how each event eventually affects Kingston. Her comparison of her life to that of Fa Mu Lan brings out the difficulties in her living in America while her mother had grown up in China. This hero myth allows her to connect to those values that Brave Orchid holds which make herRead More Comparing the Role of the Ghost in Morrisons Beloved and Kingstons No Name Woman972 Words   |  4 PagesThe Symbolic Role of the Ghost in Morrisons Beloved and Kingstons No Name Woman The eponymous ghosts which haunt Toni Morrisons Beloved and Maxine Hong Kingstons No Name Woman (excerpted from The Woman Warrior) embody the consequence of transgressing societal boundaries through adultery and murder. While the wider thematic concerns of both books differ, however both authors use the ghost figure to represent a repressed historical past that is awakened in their narrative retelling of theRead MoreMaxine Hong Kingston s `` No Name Woman ``2210 Words   |  9 PagesBeing an author of several praised works, Maxine Hong Kingston has been deemed a noteworthy American writer since her first book debuted. Her unique style and interesting blend of myth and truth in memoir form garnered her international attention and won her several awards. Kingston’s works have put heavy emphasis on her family history and her experiences as a Chinese-American, so it is no surprise that she has been received well by many and misunderstood by others at the same time. A discussionRe ad MoreEssay on The Woman Warrior, by Maxine Hong Kingston1033 Words   |  5 PagesThe theme of â€Å"voiceless woman† throughout the book â€Å"the woman warrior† is of great importance. Maxine Kingston narrates several stories in which gives clear examples on how woman in her family are diminished and silenced by Chinese culture. The author not only provides a voice for herself but also for other women in her family and in her community that did not had the opportunity to speak out and tell their stories. The author starts the book with the story of her aunt. This story was a well-kept

Chemical Reaction - Chemistry Definition

A chemical reaction is a chemical change which forms new substances. A chemical reaction may be represented by a chemical equation, which indicates the number and type of each atom, as well as their organization into molecules or ions. A chemical equation uses the element symbols as shorthand notation for the elements, with arrows to indicate the direction of the reaction. A conventional reaction is written with reactants on the left side of the equation and products on the right side. The state of matter of the substances may be indicated in parenthesis (s for solid, l for liquid, g for gas, aq for aqueous solution). The reaction arrow may go from left to right or there may be a double arrow, indicating reactants turn to products and some product undergoes the reverse reaction to reform reactants. While chemical reactions involves atoms, typically only the electrons are involved in the breaking and formation of chemical bonds. Processes involving the atomic nucleus are called nuclear reactions. The substances that participate in a chemical reaction are called reactants. The substances that are formed are called products. The products have different properties from the reactants. Also Known As: reaction, chemical change Chemical Reaction Examples The chemical reaction H2(g)  ½ O2(g) → H2O(l) describes the formation of water from its elements. The reaction between iron and sulfur to form iron(II) sulfide is another chemical reaction, represented by the chemical equation: 8 Fe S8 → 8 FeS Types of Chemical Reactions There are countless reactions, but they can be grouped into four basic categories: Synthesis Reaction In a synthesis or combination reaction, two or more reactants combine to form a more complex product. The general form of the reaction is: A B → AB Decomposition Reaction A decomposition reaction is the reverse of a synthesis reaction. In a decomposition, a complex reactant breaks into simpler products. The general form of a decomposition reaction is: AB → A B Single Replacement Reaction In a single replacement or single displacement reaction, one uncombined element replaces another in a compound or trades places with it. The general form of a single replacement reaction is: A BC  Ã¢â€ â€™ AC B Double Replacement Reaction In a double replacement or double displacement reaction, the anions and cations of the reactants trade places with each other two form new compounds. The general form of a double replacement reaction is: AB CD  Ã¢â€ â€™ AD CB Because there are so many reactions, there are additional ways to categorize them, but these other classes will still fall into one of the four main groups. Examples of other classes of reactions include oxidation-reduction (redox) reactions, acid-base reactions, complexation reactions, and precipitation reactions. Factors That Affect Reaction Rate The rate or speed at which a chemical reaction occurs is affected by several factors, including: reactant concentrationsurface areatemperaturepressurepresence or absence of catalystspresence of light, especially ultraviolet lightactivation energy

My Learning Style Free Essays

This article was downloaded by: [74. 60. 153. We will write a custom essay sample on My Learning Style or any similar topic only for you Order Now 191] On: 14 March 2013, At: 19:04 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK Educational Psychology: An International Journal of Experimental Educational Psychology Publication details, including instructions for authors and subscription information: http://www. tandfonline. com/loi/cedp20 Learning Styles: An overview of theories, models, and measures Simon Cassidy a a University of Salford, UK Version of record first published: 05 Oct 2010. To cite this article: Simon Cassidy (2004): Learning Styles: An overview of theories, models, and measures, Educational Psychology: An International Journal of Experimental Educational Psychology, 24:4, 419-444 To link to this article: http://dx. doi. org/10. 1080/0144341042000228834 PLEASE SCROLL DOWN FOR ARTICLE Full terms and conditions of use: http://www. tandfonline. com/page/terms-andconditions This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, ystematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, dema nd, or costs or damages whatsoever or howsoever caused arising directly or indirectly in connection with or arising out of the use of this material. Educational Psychology Vol. 24, No. 4, August 2004 Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Learning Styles: An overview of theories, models, and measures Simon Cassidy* University of Salford, UK Although its origins have been traced back much further, research in the area of learning style has been active for? at a conservative estimate? around four decades. During that period the intensity of activity has varied, with recent years seeing a particularly marked upturn in the number of researchers working in the area. Also of note is the variety of disciplines from which the research is emerging. Increasingly, research in the area of learning style is being conducted in domains outside psychology? the discipline from which many of the central concepts and theories originate. These domains include medical and health care training, management, industry, vocational training and a vast range of settings and levels in the  ®eld of education. It is of little wonder that applications of these concepts are so wide ranging given the centrality of learning? and how best to do it? to almost every aspect of life. As a consequence of the quantity of research, the diversity of the disciplines and domains in which the research is conducted, and the varied aims of the research, the topic has become fragmented and disparate. This is almost certainly how it must appear to practitioners and researchers new to the area, with its complexities and convolutions dif ®cult to comprehend and assimilate. As such, it is perhaps timely to present an account of the central themes and issues surrounding learning style and to consider the instruments available for the measurement of style. This paper aims to provide such an account, attempting to clarify common areas of ambiguity and in particular issues surrounding measurement and appropriate instruments. It aims to bring together necessary components of the area in such a way as to allow for a broader appreciation of learning style and to inform regarding possible tools for measurement. It is anticipated that such an account will promote research in the  ®eld by presenting it as more accessible and by developing a greater appreciation for the area across disciplines and in researchers and practitioners new to the area. Introduction For some time now educational research exploring the issue of academic achievement or success has extended? rightfully so? beyond â€Å"simple† issues of intelligence and prior academic achievement. There are a number of learning-related concepts, such as perception of academic control and achievement motivation which have been a focus of attention when attempting to identify factors affecting learning-related *Directorate of Psychology, University of Salford, Allerton Building, Frederick Road, Salford M6 6PU, UK. Email: s. cassidy@salford. c. uk ISSN 0144 ±3410(print)/ISSN 1469 ±046X (online)/04/030419-26 a 2004 Taylor Francis Ltd Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com 420 S. Cassidy performance (Cassidy Eachus, 2000). One concept in particular which has provided some valuable insights into learning in both academic and other settings is learning style. There is general acceptance that the manner in which individuals choose to or are inclined to approach a learning situation has an impact on performance and achievement of learning outcomes. Whilst? and perhaps because? learning style has been the focus of such a vast number of research and practitioner-based studies in the area, there exist a variety of de ®nitions, theoretical positions, models, interpretations and measures of the construct. To some extent, this can be considered a natural consequence of extensive empirical investigation and is to be expected with any continually developing concept which proves useful in gaining understanding of such a crucial and prevailing endeavour as learning. However, the level of ambiguity and debate is such that even the task of selecting an appropriate instrument for investigation is an onerous one, with the unifying of subsequent  ®ndings within an existing framework problematic, at best. This paper does not seek to achieve an absolute resolve and converge upon the ideal model and measure of learning style, but rather to inform through description and comparison. It is intended as a resource for researchers and professionals who desire a broad appreciation of the area of learning style and who may, previously, have been working with an in-depth understanding but, perhaps, only a narrow awareness of the  ®eld. Riding and Cheema (1991) have previously noted that researchers in the  ®eld of cognitive style/learning style often present only a very limited (if any) account of the variety of theories and instruments which exist for the measurement of style. Whilst educators in all  ®elds are becoming increasingly aware of the critical importance of understanding how individuals learn, it is equally important that any attempts to integrate learning style into educational programmes are made from an informed position. John Yerxa, Education Of ®cer with the Department of General Practice and the Adelaide to Outback GP Training Programme, comments: â€Å"Simply being aware that there can be different ways to approach teaching and learning can make a difference† (Yerxa, 2003). Whilst there may be some truth in such comments, they are not helpful in a drive towards research- and practitioner-based activity which exhibits good awareness of learning style theory and empirical evidence. This paper aims to provide an accessible overview of theories, instruments and empirical work in the  ®eld of learning style. Key Terminology ? And some fundamental issues De ®ning the key terms in this area is not a straightforward task. The terms â€Å"learning style†, â€Å"cognitive style† and â€Å"learning strategy† are? understandably? frequently used imprecisely in theoretical and empirical accounts of the topic. The terms learning style and cognitive style are, on some occasions, used interchangeably, whilst at other times they are afforded separate and distinct de ®nitions. Cognitive style is described by Allport (1937) as an individual’s typical or habitual mode of problem solving, thinking, perceiving and remembering, while the term learning style is adopted to re? ect a concern with the application of cognitive style in a learning Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Learning Styles 421 situation (Riding Cheema, 1991). Riding and Cheema (1991) go on to describe cognitive style in terms of a bipolar dimension (wholist ±analytic) while learning style is seen as encompassing a number of components which are not mutually exclusive. It is also likely that cognitive style? at the very least? can be regarded as one signi ®cant component of learning style. Hartley (1998) provides the following de ®nitions: cognitive styles are the ways in which different individuals characteristically approach different cognitive tasks; learning styles are the ways in which individuals characteristically approach different learning tasks. A third key term in the area, learning strategies, Hartley (1998) de ®nes as the strategies students adopt when studying. Hartley (1998, p. 149) continues: â€Å"different strategies can be selected by learners to deal with different tasks. Learning styles might be more automatic than learning strategies which are optional. † This  ®nal point, which attempts to distinguish between style and strategy, re? ects a recurring issue in the area. The â€Å"state-or-trait† debate associated with so many human psychological characteristics (such as personality) is, not surprisingly, relevant here. Learning style may be considered as stable over time (structural)? a trait? or as changing with each experience or situation (process)? a state. Perhaps the more workable view is that a style may well exist is some form, that is it may have structure, but that the structure is, to some degree, responsive to experiences and the demands of the situation (process) to allow change and to enable adaptive behaviour. The â€Å"motherboard/software† and â€Å"hard/soft† wiring analogies have also been used to describe the interface of style (motherboard/hard wiring) and strategy (software/soft wiring). Investigating the issue of stability in learning style Loo (1997) did  ®nd evidence to support consistency in learning style over time, but was critical of current techniques of analysis and recommended caution in drawing any  ®rm conclusion regarding stability. One  ®nal term worthy of de ®nition here is â€Å"preferences†. A number of authors refer to the favouring of one method of teaching over another (such as group work over independent-study) as learning preferences. The major preferences are fairly well integrated within a number of the models discussed and are often dealt with explicitly by the more elaborate models of learning style. Characterising Learning Style: Simplifying matters The preferred way in which an individual approaches a task or learning situation? their learning/cognitive style or approach or strategy? has been characterised in several different ways based on a variety of theoretical models. Before reviewing these models and characterisations, it may be helpful  ®rst to consider existing attempts at simplifying and categorising current systems along key dimensions (see Table 1). Curry’s Onion Model Using the way in which learning/cognitive style is measured to propose a layer-like model of learning behaviour, Curry (1983, 1987) utilises an onion metaphor to illustrate inner and outer layers of the construct. Initially proposing three layers, Curry Witkin (1962) Field-dependence/independence Kagan (1965) Impulsivity ±re? exivity Holzman and Klein (1954) Leveller ±sharpener Pask (1972) Holist ±serialist Pavio (1971) Verbaliser ±visualiser Gregorc (1982) Style delineator Kauffmann (1979) Assimilator ±explorer Kirton (1994) Adaption ±innovation Allinson and Hayes (1996) Intuition ±analysis Kolb (1984) ELM Honey and Mumford (1992) LSQ Vermunt (1994) LSI Entwistle Tait (1995) Surface ±deep Biggs et al. (2001) SPQ Schmeck et al. (1991) ILP Hunt, Butler, Noy, and Rosser (1978) Conceptual level Dunn, Dunn, and Price (1989) LSI Reichmann and Grasha (1974) Styles of learning interaction model Ramirez and Castenada (1974) Child rating form Reinert (1976) ELSIE Hill (1976) Cognitive Style Interest Inventory Letteri (1980) Learner types Keefe and Monks (1986) Learning style pro ®le Model d d Social interaction d d d Instructional preference d d d d d d d d d Information processing Curry (1987) d d d d d d d d Riding and Cheema (1991) Wholist ± analytic Personality centred d d d d d d d d d Cognitive centred d d d d d d d d d d d d d d d d d d Learning centred Rayner and Riding (1997) d d d d d d d d d d Cognitive personality Table 1. Taxonomy of learning style models Educational Psychology 2004. 24:419-444. downloaded from w ww. tandfonline. com 422 S. Cassidy Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Learning Styles 423 ater includes â€Å"social interaction† as a fourth layer. â€Å"Instructional preference† refers to the individual’s preferred choice of learning environment. It is described as the outermost layer, the most observable layer and the layer most susceptible to in? uence, making it the least stable level of measurement. Instruments cited as measuring instructional preference include the Learning Preference Inventory (Rezler Rezmovic, 1981). Social interaction provides the next layer and relates to the individual’s preference for social interaction during learning. Reichmann and Grasha’s (1974) Student Learning Style Scale de ®nes learners according to their type and level of interaction (independent/dependent, collaborative/competitive, and participant/avoidant). The third and more stable layer is â€Å"information processing style† and is described as the individual’s intellectual approach to the processing of information. Instruments associated with the measurement of this layer are Kolb’s Learning Style Inventory (Kolb, 1976), Cognitive Preference Inventory (Tamir Cohen, 1980) and Inventory of Learning Processes (Schmeck, Ribich, Ramaniah, 1977). The  ®nal layer described is â€Å"cognitive personality style†. This appears the most robust component, described as a â€Å"relatively permanent personality dimension ? apparent only when an individual’s behaviour is observed across many different learning situations† (Riding Cheema, 1991, p. 195). Associated instruments for measurement are the Embedded Figures Test (Witkin, 1962), Myers Briggs Type Indicator, (Myers, 1962) and Matching Familiar Figures Test (Kagan, 1965). Riding and Cheema’s Fundamental Dimensions Having identi ®ed in excess of 30 labels used to describe a variety of cognitive and learning styles, Riding and Cheema (1991) propose a broad categorisation of style according to two fundamental dimensions representing the way in which information is processed and represented: wholist ±analytic and verbaliser ±imager. The wholist ±analytic dimension represents the manner in which individuals tend to process information, either as a whole (wholist) or broken down into components parts (analytic). Quoting Nickerson, Perkin, and Smith (1985), Riding and Cheema describe the wholist ±analytic dimension using commonly associated terms: analytic? eductive, rigorous, constrained, convergent, formal, critical and synthetic; wholist? inductive, expansive, unconstrained, divergent, informal, diffuse and creative. The verbaliser ±imager dimension describes the degree to which individuals tend to represent information as words (verbaliser) or as images (imager). They suggest a number of models of cognitive style which can be subsumed under these dimensions (or families). Table 1 includes examples of these family groupings along with the categorical frameworks proposed by Curry (1987) and Rayner and Riding (1997). Riding and Cheema (1991) make the point that many of those styles identi ®ed do not feature heavily in empirical work and that attention has focused on only a small number of styles. They conclude that whilst there is relatively little research comparing the various styles, they can at least be placed into the two broad categories of wholist ±analytic and verbal ±imagery. The two fundamental cognitive styles exist 424 S. Cassidy independently and are not contingent upon one another; an Imager may be positioned at either end of the wholist ±analytic dimension. Riding (1991) has developed the Cognitive Styles Analysis (CSA) as an assessment tool integrating the two dimensions. Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Cognitive-Centred, Activity(Learning)-Centred and Personality-Centred Approaches Using Grigerenko and Sternberg’s (1995) discussion of style-based theory and research, Rayner and Riding (1997) consider learning style within the framework of personality-centred, cognitive-centred and learning-centred approaches. There is only limited discussion of personality-centred approaches given, according to Rayner and Riding, its limited in? uence in the area and the existence of only a single model (Myers Briggs style model) which explicitly incorporates personality as a major factor. Cognitive-centred approaches focus on the identi ®cation of styles based on individual difference in cognitive and perceptual functioning. The discussion of cognitive-centred approaches attempts to integrate the earlier work of Riding and Cheema (1991), categorising models according to holist ±analytic and verbal ±imager principles. The discussion revisits models considered earlier by Riding and Cheema and extends to include a number of additional models including Riding’s (1991) Cognitive Style Analysis (CSA). The CSA is a computerised assessment tool which identi ®es an individual’s position along both the wholist ±analytic dimension and the verbaliser ±imager dimension. The CSA is an example of a model and instrument of learning style which incorporates the two proposed fundamental dimensions of style. Learning-centred approaches are distinguished on the basis that there is a greater interest in the impact of style on learning in an educational setting, and the development of new learning-relevant constructs and concepts, often born out of the utilisation of assessment instruments. Rayner and Riding’s subsequent discussion of learning-centred approaches is framed around the distinction between process-based models, preference-based models and cognitive skills-based models. Process models are de ®ned in terms of perceiving and information processing, with Kolb’s Experiential Learning Model representing one such approach. Preference models focus on individuals’ preferences for the learning situation and include preferred time of day for study, temperature, light, preference for group/independent study. Cognitive skills-based approaches are characterised by the desire to apply cognitivecentred models of style to a learning situation. These approaches focus on  ®elddependency, perceptual modality and memory. Further reviews are provided by De Bello (1990) and Swanson (1995). De Bello provides a systematic review of 11 of what he considers â€Å"major models†, selected according to the following criteria: represent a historical perspective; have in? uenced others; re? ect individual practitioners’ attempts to identify style; relate to concurrent issues in education; are research oriented; or are widely known in the  ®eld. De Bello presents a comprehensive account of those models reviewed with an evaluative component, making this a useful guide for the selection of appropriate models for work in the area. Swanson’s review uses Curry’s onion model as a framework for Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Learning Styles 425 categorising models and measures according to the outlined component layers of learning style. Swanson’s article also provides a relatively rare review of the effects of culture and ethnicity on learning style. Curry’s (1987) review is concerned with the psychometric properties of measures of learning style. Her article examines 21 measures of style, focusing on issues of reliability and validity, issues which continue to be raised as a matter of concern in the area (Rayner Riding, 1997). Whilst each of these reviews offers a slightly different perspective on the topic, the impetus for each of them is the wish to rationalise an area littered with a confusing array of terms, de ®nitions, models, and measures. Theories, Models, and Measures The following discussion of learning style models and instruments is? as is frequently the case? by no means exhaustive. It is, however, fairly comprehensive and includes descriptions of most of the models at least referred to in recent and signi ®cant review papers (De Bello, 1990; Riding Cheema, 1991; Rayner Riding, 1997). The selection process certainly did not centre on identifying models which differed from each other in such a way as to provide alternative perspectives. Rather, the aim is to make a point of reported overlaps between different models in order to make explicit the need for rationalisation in research and practice and encourage readers to identify further similarities. Whilst it would, conceivably, be possible to compile an exhaustive list of instruments, this would probably include many derivatives and adaptations along with a number of instruments without an empirical base and an absence of reliability and validity data. Witkin’s Field-Dependence/Field-Independence (Wholist ±Analytic Style Family/ Cognitive-Centred Approach / Cognitive Personality Style) Model. Field-dependence/ ®eld-independence is essentially an individual’s ability to disembed in perceptual tasks? likened to spatial intelligence (Widiger, Knudson, Rorer, 1980)? and is associated with the ability to disembed in non-perceptual problem solving tasks (Riding and Cheema, 1991). Evidence that  ®eld-dependence was also relevant to intellectual ability as ell as a range of other psychological competencies, such as sense of self, has led to the construct being given the broader label of â€Å"differentiation†. As a style it associated with a general preference for learning in isolation ( ®eld-independence) as opposed to integration ( ®elddependence) (Witkin Goodenough, 1981). Field-independent learners are characterised as operating with an internal frame of reference, intrinsically motivated with self-dire cted goals, structuring their own learning, and de ®ning their own study strategies. Field-dependent learners on the other hand are characterised as relying more on an external frame of reference, are extrinsically motivated, respond better to clearly de ®ned performance goals, have a need for structuring and guidance from the instructor, and a desire to interact with other 426 S. Cassidy learners. These characteristics will clearly have implications for the preferred learning situation and consequently learning outcomes. Educational Psychology 2004. 24:419-444. downloaded from www. andfonline. com Measurement. Tests such as the Embedded Figures Test (EFT), involving the disembedding of a shape from its surrounding  ®eld, have been used to measure the construct. Comments. Although it has stimulated a great deal of research in the  ®eld of education in particular, Witkin’s theory is criticised on the following grounds: to generalise performance on perceptual tasks to personality and social behaviour is an over-extension of the theory (Grif ®ths Sheen, 1992); and that  ®eldindependence? ecause of its high correlations with measures of intelligence (Arthur Day, 1991)? is a measure of ability as opposed to style and therefore is of little value in the  ®eld of cognitive style. Kagan’s Impulsivity-Re? exivity (Wholist ±Analytic Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model and measurement. Impulsivity-re? exivity is measured using the Matching Familiar Figures Test (MFFT) which requires familiar line drawing of objects to be matched against several possibilities. Individuals who make quick responses after brie? y scanning the alternatives are labelled â€Å"cognitive impulsives† while those who scrutinise each alternative before making a  ®nal decision are labelled â€Å"cognitive re? ectives†. Comments. Of note here is the association reported between  ®eld-dependence/ ®eldindependence and impulsivity-re? exivity with a number of studies reporting signi ®cant correlations between MFFT and EFT scores (for example, Massari Massari, 1973). Re? ctives are reported as more  ®eld-independent and impulsives as more  ®eld-dependent (Messer, 1976), indicating a signi ®cant overlap in the two constructs. Convergent-Divergent Styles (Wholist ±Analytic Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model. Convergent style is characterised by the generation of the one accepted correct answer from the available information and divergent style as a propensity to produce a number of potentially accept able solutions to the problem. Measurement. Assessment of convergent thinking is the more straightforward of the two, using standard intelligence tests, multiple-choice items, as well as being inferred from performance on the EFT and MFFT. Because the number of Learning Styles 427 Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com potentially correct answers is used as an index of divergent thinking, tests such as Uses of Objects Test and the Consequences Test are usual methods of assessment. Comments. There are a number of suggested implications here: that certain subject areas may encourage, and therefore reward, convergent over divergent thinking (that is, science-related disciplines); that there needs to be a like-for-like match between teacher and student in terms of preferred style (Hudson, 1966); that, because of the inherent structure and routine in most formal educational settings, divergent thinking proves unpopular with teachers and is discouraged (Getzels Jackson, 1962). There has been an association drawn between divergent thinking and  ®eld-independence (which is considered to be more creative), given that individuals scoring high on divergent thinking also score high on  ®eld independence (Bloomberg, 1971). Holzman and Klein’s Leveller-Sharpener Styles (Wholist ±Analytic Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model. Using the degree of complexity with which the individual perceives the task, Holzman and Klein (1954) introduced the style dimension leveller ±sharpener. The leveller has a tendency to oversimplify their perceptions of the task, assimilating detail and reducing complexity. In contrast, the sharpener fails to assimilate effectively but instead introduces complexity, treating each piece of detail or event as novel. Assimilation is therefore the dimension de ®ning this particular cognitive style, with levellers and sharpeners being positioned at the extremes of the continuum. Measurement. The â€Å"failure to assimilate† characteristic is demonstrated by the Schematising Test which requires the individual to judge the size of a series of squares of light which get progressively bigger. The tendency is to underestimate the size of previous squares judged against the current larger squares. Whilst levellers show a particular sensitivity to this effect, sharpeners make more accurate estimations as a consequence of failing to assimilate current and past events (squares of light). Comments. Whilst there is relatively little work utilising the leveller ±sharpener cognitive style (Riding Cheema, 1991), Riding and Dyer (1983) were able to identify similarities between this style and  ®eld-dependence/independence. Pask’s Holist ±Serialist Style (Wholist ±Analytic Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model. Interestingly, Pask (Pask, 1972; Pask Scott, 1972) makes the point that Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com 428 S. Cassidy hilst both groups operate through a different process for learning? in the end? both groups achieve a similar level of understanding. Serialists operate a step-bystep approach to learning, choosing to deal only with small amounts of information or material at any one time before going on to link these steps and achieve understanding. Holists on the other hand will utilise signi ®cant amounts of information from the start, looking to achieve understanding by identifying and focusing on major patterns or trends in the data. The serialists perceive the learning task in terms of a series of independent discrete topics and issues and focus on developing links between them, but for holists the focus is on the task as a whole. Pask observed the relative characteristics of serialists and holists as: serialists? stepby-step, logical linear progression, narrow focus, cautious and critical leading to a tendency to fail to see the task from a global perspective; wholists? broad perspective and global strategies resulting in a tendency to make hasty decisions based on insuf ®cient information or analysis. Measurement. Pask and Scott (1972) devised a series of problem-solving tasks which allowed individuals to adopt either a step-by-step or global approach to solving the task. Individuals adopting a step-by-step strategy to test simple hypotheses were labelled as serialists while holists were those individuals who attempted to reach a quicker solution by testing more complex hypotheses. Comments. Riding and Cheema (1991) point out that despite being widely accepted, the dimension is based on only a relatively small sample and has not bene ®ted from any empirical work examining its association with other learning styles. Notwithstanding these comments, Pask (1976) did report that holists scored higher on the Analogies Test and Divergence Test than serialists, suggesting possible similarities with the convergent-divergent style dimension. Pavio’s Verbaliser ±Visualiser Cognitive Style (Verbaliser ±Imager Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model and measurement. The assertion that individuals have an habitual propensity to process information either verbally or imaginally emanates from dual coding theory (Pavio, 1971) and may have important implications for learning. The verbaliser ±visualiser cognitive dimension is assessed through tests examining individuals’ ability to generate information not present but dependent upon the presence of a spontaneous image (Riding Taylor, 1976). Individuals capable of responding quickly are considered visualisers and those with slower response rates verbalisers. Evidence exists to support the notion that, whilst the ability to switch between modes exists, some individuals rely heavily on one or other mode (Riding Cheema, 1991). The fact that individuals have preferences for either visual or verbal thought has implication for learning. Alesandrini (1981) reported that the tendency for visualisation was inversely related to science and verbal analytical Learning Styles 429 ability, while the generally reported  ®nding is that verbalisers learn best from textbased material and visualisers from pictorially presented material (Riding Buckle, 1990). This suggests that a mismatch between learner and mode of presentation will adversely affect performance. Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Gregorc’s Style Delineator (Wholist ±Analytic Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model. Gregorc (1982) describes four distinctive and observable behaviours: abstract, concrete, random, and sequential tendencies. A combination of these tendencies is indicative of individual style. These tendencies are, Gregorc believes, re? ective of in-born predispositions but individuals need to be capable of functioning outside their natural style. Four learning styles are identi ®ed: concrete sequential, featuring direct, step-by-step, orderly, sensory-based learning; concrete random, featuring trial and error, intuitive and independent approaches to learning; abstract sequential, featuring analytic, logical approaches and a preference for verbal instruction; and abstract random, featuring a preference for holistic, visual, experiential, and unstructured learning. Measurement. The Style Delineator is a 40-item self-report inventory involving the rank ordering of sets of words. The format is similar to that of Kolb’s (1976) Learning Styles Inventory and it has been suggested that observation and interviews should be used alongside the instrument to assist in the identi ®cation of learning style and preferences (De Bello, 1990). The measure identi ®es an individual’s learning style according to Gregorc’s model. Comments. Rayner and Riding (1997) argue that the wholist ±analytic dimension of cognitive style is present within Gregorc’s model. Kaufmann’s Assimilator ±Explorer Style (Wholist ±Analytic Style Family / CognitiveCentred Approach / Cognitive Personality Style) Model. The assimilator ±explorer cognitive style (Kaufmann, 1979) de ®nes style in terms of an individual’s propensity to solve problems through either novel or familiar strategies. The style was developed around problem-solving behaviour and has a close association with the use of creativity. Measurement. A-E style is measured using a 32-item self-report questionnaire developed by Kauffmann and Martinsen (1991) in which individuals are scored according to their level of apparent desire for novelty (denoting explorers) or familiarity (denoting assimilators) in cognitive function. 30 S. Cassidy Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Kirton’s Adaption ±Innovation Style (Wholist ±Analytic Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model. Grounded in an assumption that cognitive style is related to creativity, problem solving and decision-making strategies as well as aspects of personality, Kirton (1994) argued that style develops early in life and remains stable over both time and situation. Kirton introduced an adaption ±innovation dimension along which cognitive style could be measured ith adaptors characterised by the desire to do things better and innovators by the desire to do things differently. Measurement. A-I is assessed using the Kirton Adaptor ±Innovator Inventory (KAI), a 32-item self-report instrument developed for use with an adult population with both workplace and life experience. Seen as a measure of problem-solving style and creativity, the KAI is in frequent use in the  ®eld of management and training. Allinson and Hayes’ Intuition ±Analysis Style (Wholist ±Analytic Style Family / Cognitive-Centred Approach / Cognitive Personality Style) Model. The Cognitive Style Index was developed by Allinson and Hayes (1996) in an effort to operationalise cognitive style for use in the area of management. It focuses on the dimension of intuition versus analysis which, Allinson and Hayes argue, represents a superordinate dimension of cognitive style. Hemispheric asymmetry underlies the dimension, with right brain orientation characterised by intuition with a tendency for rapid decision making based on feeling and the adoption of a global perspective. Left brain orientation is characterised by analysis where decisions are a result of logical reasoning focusing on detail. Measurement. The CSI is a 38-item self-report questionnaire which provides a score suggestive of either an intuitive or analytic nature. Kolb’s Experiential Learning Model (ELM) and Learning Styles Inventory (LSI) (Learning-Centred Processed-Based Approach / Information Processing Style) Model. Kolb (1976, 1984) proposes a four-stage hypothetical learning cycle. Individuals will show a preference for or will cope with some stages better than others and learning is seen as a continuous, interactive process. The four stages of the ELM are described as: concrete experience (CE; experiencing) which favours experiential learning; abstract conceptualisation (AC; thinking) where there is a preference for conceptual and analytical thinking in order to achieve understanding; active experimentation (AE; doing) involving active trial-and-error learning; and re? ective observation (RO; re? ecting) where extensive consideration is given to the task and potential solutions before there is any attempt at action. The four learning orientations form two orthogonal bipolar dimensions of learning. Educational Psychology 2004. 4:419-444. downloaded from www. tandfonline. com Learning Styles 431 The  ®rst dimension is prehension? the grasping of information from experience? and is constituted by the bipolar orientations CE ±AC. The second dimension described is transformation? the processing of grasped information? and is constituted by the remaining orientations AE ±RO. Relative positioning along th ese dimensions de ®nes the learning styles described by Kolb as convergence, divergence, assimilation and accommodation. The individual who adopts a convergent approach uses abstract conceptualisation to drive active experimentation. Action is based on abstract understanding of the task and projected strategies for successful completion of the task. Divergers combine re? ective observation with concrete experience to devise an often creative solution. Divergers are often described as creative learners because of their propensity to consider multiple potential strategies for learning and problem solving. Assimilators, concerned primarily with the explanation of their observations, favour abstract conceptualisation and re? ective observation. As such, assimilators seek mainly to re ®ne abstract theories rather than develop workable strategies and solutions. Lastly, Kolb de ®nes the accommodator. Using active experimentation and concrete experience, these individuals have a clear preference for hands-on learning. The accommodator has been described as having a tendency for prompt action and a noted ability for adapting to diverse situations (Lynch, Woel? , Steele, Hanssen, 1998). Measurement. Originally developed as a 9-item self-report scale (Kolb, 1976), the revised LSI (Kolb, 1985) is a 12-item self-report questionnaire. Respondents are required on each of the items to rank four sentence endings corresponding to each of the four learning styles. LSI scores re? ect an individual’s relative emphasis on the four learning orientations and enable categorisation according to the corresponding learning style. Two combination scores measure an individual’s preference for abstractness over concreteness (AC ±CE) and action over re? ection (AE ±RO). Comments. Assertions that the styles outlined by Kolb will be associated with student performance have been borne out in a number of studies where, for example, convergers perform better on conventional examinations involving concrete answers (Lynch et al. , 1998). Despite such support, studies examining the psychometric properties of the LSI have raised concerns regarding its reliability and validity (Freedman Stumpf, 1981; Geiger, Boyle, Pinto, 1992; Geller, 1979; Newstead, 1992; Sims, Veres, Watson, Buckner, 1986). Kolb’s emphasis on experiential learning and the developmental nature of learning suggests a potential for change in style (Rayner Riding, 1997). Studies which have examined stability and change using the LSI present a mixed picture. Low test-retest reliability statistics and changes in style classi ®cation reported by Sims et al. 1986) are countered by reports of exceptionally high test-retest reliability of 0. 99 found by Veres, Sims, and Locklear (1991). Although also reporting high test-retest reliability 432 S. Cassidy Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com statistics, Loo (1997) is cautious about them, believing that inappropriate statistical techniques may be masking indi vidual changes in style in favour of group effects. The ELM forms the basis of the work of Honey and Mumford (1986) in the  ®eld of learning style and management and the development of their Learning Styles Questionnaire. Honey and Mumford’s Learning Styles Questionnaire (Learning-Centred ProcessedBased Approach / Information Processing Style) Model. Honey and Mumford’s (1992) description and measurement of learning style is grounded in Kolb’s experiential learning model, with styles closely corresponding to those de ®ned by Kolb. The Learning Styles Questionnaire (LSQ) was developed for use with management trainees and has been proposed as an alternative to Kolb’s LSI. The four learning styles measured by the LSQ are: activist (Kolb’s active experimentation); re? ctor (Kolb’s re? ective observation); theorist (Kolb’s abstract conceptualisation; and pragmatist (Kolb’s concrete experience). Measurement. The LSQ is an 80-item self-report inventory based on Kolb’s ELM but developed speci ®cally for use in industry and management. Individuals’ tendency towards a preferred learning style is indicated by their ratings of behavioural a nd preference orientations. Comments. Although developed for use with management trainees, the LSQ has been used in a range of settings including education. However, concerns regarding the psychometric qualities of the LSQ have been raised. Duff and Duffy (2002) report a failure to support the existence of either the bipolar dimensions or learning styles proposed by Honey and Mumford and found the LSQ to have only modest levels of internal consistency (ranging from 0. 52 to 0. 73 for the four style subscales). Given that their sample was 388 undergraduate students, Duff and Duffy conclude the LSQ is not an acceptable alternative to the LSI and that its use in the  ®eld of higher education is premature. Vermunt’s Learning Styles Inventory (LSI) (Learning-Centred Processed-Based Approach / Information Processing Style) Model. Vermunt (1992) describers the concept of learning style in terms of: processing strategies, including an awareness of the aims and objectives of the learning exercise used to determine what is learnt; regulation strategies, which serve to monitor learning; mental models of learning, encompassing the learner’s perceptions of the learning process; and learning orientations, described as personal aims, intentions and expectations based on past experience of learning. Based on these strategies and orientations, Vermunt derives four learning styles: undirected, Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Learning Styles 433 where there is dif ®culty in assimilating learning material, coping with the olume of material and prioritising the importance of components of the material; reproduction, where little or no effort is made to understand but instead information is reproduced to complete the task or achieve the minimum required standard; application directed, which is characterised by the application of learning material to concrete situations in order to gain understanding; and lastly, meaning directed learning, which involves attempts to gain a deeper understanding of learning material and to draw on existing and related knowledge to achieve critical understanding. Vermunt’s Learning Styles Inventory (LSI) was developed as a diagnostic tool for use in a higher education context. Measurement. The degree to which each of the four styles is favoured is assessed using Vermunt’s LSI (Vermunt, 1994). The LSI comprises 20 subscales and 120 items relating to study strategies, motives and mental models. Individuals respond to statements along a  ®ve-point scale according to the degree to which the statement is descriptive of their behaviour or the extent to which they agree with the statement. Comments. Vermunt’s (1992) own reports of acceptable reliability and validity of the LSI received some support form Busato, Prins, Elshout, and Hamaker (1998) who con ®rmed the existence of four factors corresponding to learning styles described by Vermunt. The in? uence of Kolb, Honey and Mumford, and Entwistle and Tait (see below) all seem present in Vermunt’s approach to the assessment of learning styles. Entwistle et al. ‘s Approaches to Study Inventory (Learning-Centred Process-Based Approach / Information Processing Style) Model. Based on earlier work by Marton and Saljo (1976) Entwistle, Hanley, and Hounsel (1979) developed an instrument for assessing learning style which focuses on the level of engagement or depth of processing applied during learning. The proposed model centres around four modes of orientation of the learner: meaning orientation; reproduction orientation; achieving orientation; and holistic orientation. Tendencies towards particular combinations of orientations identify individuals as conforming to one of he following learning styles: deep (intention to understand, relating ideas, use of evidence, and active learning); surface (intention to reproduce, unrelated memorising, passive learning, and fear of failure); strategic (study organisation, time management, alertness to assessment demands, and intention to excel); and apathetic (lack of direction and lack of interest). Measurement. The original 64-item ASI has undergone a number of revisions, its most radical in 1994 when it was a bbreviated to 38 items, and then to 44 items in 434 S. Cassidy Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. om 1995 (Entwistle Tait, 1995). The revised ASI (RASI) is a 44-item self-report inventory of learning activities using a Likert scale response format. The RASI now identi ®es six approaches to learning: deep approach; surface approach; strategic approach; lack of direction; academic self-con ®dence; and metacognitive awareness of studying. Comments. The ASI inventory has been used extensively in educational research and a recent study examining the psychometric properties of the RASI and its utility in an educational setting recommends its continued use for educational management and research (Duff, 2000). Biggs’ Study Processes Questionnaire (SPQ) (Learning-Centred Process-Based Approach / Information Processing Style) Model and measurement. Entwistle’s model was further developed by Biggs (1985) to incorporate an extended motivational dimension de ®ned as intrinsic, extrinsic and achievement orientation. Bigg’s study processes measure includes both a strategy dimension? deep/surface? and a motivational dimension? deep/surface. Measurement. Originally a 42-item self-report questionnaire, the revised two-factor SPQ (Biggs, Kember, Leung, 2001) has 20 items and provides scores in relation to strategy (deep/surface) and otive (deep/surface). An overall composite score is indicative of a consistently deep or surface approach to learning. Achieving approach is no longer separated out as in earlier versions. Schmeck’s Inventory of Learning Processes (ILP) (Learning-Centred Process-Based Approach / Information Processing Style) Model. Schmeck et al. ‘s (1 977) learning processes style construct is developed around the belief that it is the quality of thinking during learning which affects the learning outcome. Like the models proposed by Entwistle and Biggs, the learning process model follows the work of Marton and Saljo (1976), focusing on learning orientations with an emphasis on information processing (Duff, 2000). The four subscales of the ILP are: synthesis ±analysis; elaborative processing; fact retention; and study methods (Rayner Riding, 1997). Measurement. The ILP was originally a 62-item self-report inventory with the four subscales identi ®ed above. A revised version (ILP-R) has 160 items and seven subscales (Schmeck, Geisler-Brenstein, Cercey, 1991). However, each version of the ILP has come under heavy criticism and Richardson (2000) concludes that the ILP cannot be recommended for use in investigating student learning. Learning Styles 435 Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Hunt et al. ‘s Conceptual Level Model (Learning-Centred Process-Based Approach / Information Processing Style) Model. Hunt, Butler, Noy, and Rosser (1978) described learning style in terms of an individual’s need for structure and the conditions under which that individual will learn most effectively. Students requiring a highly structured learning environment, who are impulsive and concrete, are described as having a low conceptual level (CL). High CL students are independent, inquiring, self-assertive, and have little or no need for structure. The aim of the model therefore is to match students’ learning style with the most appropriate methods of teaching. Measurement. The Paragraph Completion Test requires individuals to complete and elaborate on six incomplete sentences. Because responses are scored according to their degree of complexity, scoring and interpretation of the test requires specialist training (De Bello, 1990). Comments. Suedfeld and Coren (1992) reported an association between conceptual level and divergent thinking and support the existence of the construct as a cognitive style rather than a mental ability. Some evidence for the validity of the CL model was presented by McLachlan and Hunt (1973) who found that low CL students showed signi ®cant bene ®t in their learning from a high as opposed to a low structure teaching method. It was also reported that teaching method did not impact signi ®cantly on learning in high CL students. In line with such  ®ndings, Hunt believes that although teaching needs to be geared towards students’ learning style to facilitate learning, there may be a developmental component to style which would allow for teaching methods to become gradually less structured to encourage more independent learning. Dunn et al. ‘s Learning Styles Inventory (LSI) (Learning-Centred Preference-Based Approach / Instructional Preference / Social Interaction) Model and measurement. Dunn, Dunn and Prices’ (1989) LSI is a 100-item selfreport questionnaire asking individuals to respond to items relating to the key factors of the construct: environmental (light, sound, temperature, and design); emotional (structure, persistence, motivation, and responsibility); sociological (pairs, peers, adults, self, and group); physical (perceptual strengths: auditory, visual, tactile, kinaesthetic, mobility, intake, and time of day); and psychological (global-analytic, impulsive-re? ctive, and cerebral dominance). Versions of the scale have been developed for use with primary and secondary school children and with adults (the Productivity Environmental Preferences Survey). The factors are reported independently to provide pro ®les which can be used to guide the construction of the learning situation, material and teaching approach. 436 S. Cassidy Comments. Curry’s (1987) review of different learning/cognitive style models reports the LSI a s having one of the highest reliability and validity ratings. The LSI has also been identi ®ed as being practitioner oriented and the most widely used assessment for learning style in elementary and secondary schools (Keefe, 1982). Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Riechmann and Grasha’s (1974) Style of Learning Interaction Model (LearningCentred Preference-Based Approach / Instructional Preference / Social Interaction) Model. Described as a social interaction scale (Jonassen Grabowski, 1993), the style of learning interaction model focuses on learner preferences but introduces social and affective dimensions to the measurement of style. The three dimensions described by the model are: avoidant-participant; competitive ±collaborative and dependent ±independent. The model incorporates the belief that style is, to some degree, ? uid and will alter according to the learning situation. Measurement. The Student Learning Styles Scale (SLSS) is a 90-item scale presented in two versions, one to assess class style and one to assess individual style. Comments. Rayner and Riding (1997) note the similarity between the style of learning interaction model and the model proposed by Dunn et al. (1989) because of the focus on learning preferences. Ramirez and Castenada’s (1974) Child Rating Form (Learning-Centred Cognitive Skills-Based Approach / Cognitive Personality Style / Instructional Preference / Social Interaction) Model and measurement. The model incorporates the cognitive style dimension  ®eld-dependence/ ®eld-independence (Witkin, 1962) and focuses particularly on cultural differences and minority groups. Field-independence is viewed as positive because its associated traits (detail orientated, independent and sequential) are those which Ramirez believes are rewarded by schools. The Child Rating Form is a direct observation tool measuring behaviour frequencies which is completed by teachers or can be completed as a self-report questionnaire by the student. The Edmunds Learning Style Identi ®cation Exercise (ELSIE) (Reinert, 1976) (Learning-Centred Cognitive Skills-Based Approach / Cognitive Personality Style) Model and measurement. Described as a form of assessment which aims to â€Å"provide the teacher with information which will be used to work to the student’s strengths or preferred mode of responding to learning stimuli† (Rayner Riding, 1997, p. 9), the ELSIE aims to identify the individual’s natural perceptual modality in the context of a learning situation. The 50 one-word items of the instrument assess Learning Styles 437 response in terms of imagery, verbalisation, sound, and affect. Similarities between ELSIE and several other models including those of Dunn et al. (1989), Hill (1976) and Keefe and Monks (1986; the NASSP-LSP) have been noted. Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Hill’s Cognitive Style Interest Inventory (Learning-Centred Cognitive Skills-Based Approach / Cognitive Personality Style) Model. De ®ning learning style in terms of the unique way in which an individual searches for meaning, Hill (1976) used a process of cognitive style mapping, attempting to establish perceptual modality (auditory/visual), modalities of inference (such as critical thinking and hypothesis testing), and cultural determinants in order to integrate learning style with curriculum design. Hill labelled the resulting construct â€Å"educational cognitive style†. Measurement. The Cognitive Style Interest Inventory is a 216-item self-report questionnaire designed to assess educational cognitive style using the following categories: symbols and their meaning (perceptual modality); modalities of inference; and cultural determinants. There is also an interview component to the measure. Comments. The instrument itself suffers from a lack of empirical support (Jonassen Grabowski, 1993), poor reliability and validity (Curry, 1987) and has been criticised for the elaborate and time-consuming nature of the instrument (De Bello, 1990). De Bello (1990) draws comparisons between Hill’s model and both Ramirez and Castenada’s (1974) model, because of the identi ®cation of cultural differences, and Dunn et al. ‘s (1989) model because of the in? uence of peer and family orientation. Letteri’s Learner Types (Learning-Centred Cognitive Skills-Based Approach / Cognitive Personality Style) Model. Viewing learning essentially as information processing involving the effective storage and retrieval of information, Letteri (1980) was concerned with the diagnosis of ineffective cognitive processing and advocated interventions teaching effective cognitive skills. The model identi ®ed three types of learner: Type 1 is re? ective and analytic; Type 3 is impulsive and global with a lack of direction; and Type 2 falls midway between Types 1 and 3 in approach to learning. Letteri provided evidence linking Type 1 learners with above average and type 3 learners with below average academic success. Measurement. Letteri’s instrument represents a number of existing cognitive dimensions, including  ®eld-independence/ ®eld-dependence, impulsivity ±re? exivity, 438 S. Cassidy scanning/focussing and levelling/sharpening, which are assessed through a series of bipolar continuums. In general, bipolar extremes correspond to either wholist (global) or analytic characteristics. Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Keefe and Monks’ (1986) Learning Style Pro ®le (Learning-Centred Cognitive SkillsBased Approach / Cognitive Personality Style, Instructional Preference and Social Interaction) Model. Keefe and Monks’ (1986) Learning Style Pro ®le (LSP) was the result of extensive re-examination of existing learning style models with the aim of developing a single instrument capable of assessing learning style across the range of already established characteristics. The LSP assesses style in three areas: cognitive skills, including information processing and memory; perceptual response to visual and auditory stimuli; and study and instructional preferences, including motivation and environmental preferences. The model is intended for use in the development of educational programmes and focuses on the development of effective cognitive skills for learning. Measurement. The LSP is a 126-item assessment tool for secondary students which includes self-report items and cognitive tasks (derived from the EFT). Responses are computer scored and provide students with an individual learning style pro ®le. Comments. Not surprisingly, given its origins, the LSP has been found to correlate signi ®cantly with other instruments, most notably Dunn et al. ‘s (1989) LSI and Reinhart’s (1976) ELSIE (Curry, 1987; Keefe Monks, 1986). Commenting on these reported correlations, De Bello (1990) notes Curry’s (1987) concerns regarding the reliability and validity of ELSIE. Learning Styles in Action? Some Examples Interest in de ®ning, characterising and studying the associated effects of learning style results? ainly? from its distinction from ability and its association with performance. Whereas the relationship between ability and performance is relatively straightforward, such that performance improves with increased ability, the effects of style on performance are contingent on the nature of the task. For example, imagers are likely to perform better on pictorially-based tasks than on verbal-based tasks (Riding, 1997). In support of the independence of learning style and intelligence, Riding and Pearson (1994) found that there were no signi ®cant correlations between intelligence? s measured by the British Abilities Scale? and the wholist ±analytic and verbal ±imager dimensions of learning style. A less clear distinction between learning style and personality is presented (Riding Wigley, 1997), although only a tentative link is reported. The identi ®cation of an individual characteristic, separate form Learning Styles 439 ability, which impacts on learning performance has led to the application of learning style theory and measurement in a number of diverse areas. Educational Psychology 2004. 24:419-444. downloaded from www. andfonline. com Academic Achievement Cassidy and Eachus (2000) used the Approaches and Study Skills Inventory for Students (Tait Entwistle, 1996) to measure learning style in undergraduate students. They found that academic achievement was positively correlated with a strategic approach, negatively correlated with an apathetic approach, and unrelated to a deep approach to learning. Learning style was also found to correlate signi ®cantly with other academic performance-related factors such as academic self-ef ®cacy and academic locus of control. Clinical Training in Medical Schools McManus, Richards, Winder, and Sproston (1998) found, in a large-scale prospective study of two cohorts of medical students at a London medical school, that the students’ learning styles, but not their  ®nal examination results, were related to the amount of knowledge gained from clinical experience. Using an abbreviated 18-item version of the Study Process Questionnaire (Biggs, 1987) they reported positive correlations between strategic and deep learning styles and amount of knowledge gained from clinical experience. Career Development In reviewing weaknesses in current practices within industry towards the retention and development of individuals labelled as â€Å"high ? yers†, Bates (1994) lists learning style as one key factor. Bates cites Honey and Mumford’s (1986) model of learning style as an appropriate model for individual learning and one capable of encompassing a framework for high ? yer development. In the move to cultivate the â€Å"top managers† of the future, Bates calls for individual learning styles to be taken into account through the provision of a variety of learning situations which should create the opportunity for the development of a full range of styles. Police Training In a review of existing methods of police training in the U. S. , Birzer (2003) criticises traditional behavioural approaches in favour of instructional methods which recognise individual differences in learning. Citing recent studies identifying individual approaches to learning, Birzer illustrates the paradoxical way in which much police training is currently delivered with little regard for individual differences in learning, and calls for a more student-centred approach to training in the future. These examples illustrate the range of potential applications of learning style and underline the need to promote clari ®cation and rationalisation in the  ®eld. 440 S. Cassidy Educational Psychology 2004. 24:419-444. downloaded from www. tandfonline. com Working with Learning Style The researcher or practitioner entering the area of learning style may well do so with some sense of trepidation given the volume, diversity and apparent dissociation of writing, theory and empiricism in the  ®eld. De Bello (1990) notes that there exist almost as many de ®nitions as there do theorists in the area. For the academic concerned with pure theory this may offer an exciting How to cite My Learning Style, Essay examples

Identify Drivers of Corporate Social Responsibility †Free Samples

Question: Discuss about the Identify Drivers of Corporate Social Responsibility. Answer: Introduction Corporate social responsibility (CSR) is coined from the three words namely corporate which means business, social which means society or community, and responsibility which means being accountability. CSR is basically a concept whereby organisations considering profitability and growth in its business model also consider the interest of society and environment in which it operates voluntarily. It is done by initiating responsibilities for their impact on stakeholders, environment, and customers on a macro level. CSR is also often known as corporate citizenship or corporate responsibility and connect with the model of sustainable development at companys level (Matten and Moon, 2004). Nature and Purpose of CSR The application of CSR differs from individual to individual. Therefore, CSR has a broader view as on one hand it refers to compliance with different laws and ethical standards and on the other hand it refers to philanthropy and sustainable development which directly helps in creating a strong reputation of the company. CSR following the concept of strategic business management has become a core and inseparable business practises in todays time to survive in the competitive economy. The need for these responsibilities is increasing over time and has even become a legal compliance for most of the companies as they have started to believe that company grows in healthy and social environment (Pillay, 2015). It is also considered the company has a responsibility to undertake CSR activities as company cannot exists in isolation and is mutually interdependent on the society. Companies are likely to meet the demands for its products and services in the market, to be responsible for employment and to operate proficiently at a profit. Moreover, companies cannot run in the long run with an objective of profit maximization. Business cannot exist in isolation; therefore, it needs CSR initiatives to increase its sales and profit in the long term. CSR creates favourable public image which helps to attract customers and gain their trust which in turn helps to earn premium on the products. In addition, it also leads to satisfaction of changing needs and expectation of consumers. CSR also benefits the employees of the organisation by building a positive image thereby developing trust towards the organisation. Therefore, new projects can be made in terms of social cost benefit also. Definitions CSR have gained its attention in business since 1960s. However, different writers have differently defined the concept of CSR. CSR talks about the concept that business is accountable for its activities taking place in the society and takes responsibility to bring a positive effect for the betterment of the society. Further, it can be divided into two views: narrower and wider view (Crane and Matten, 2007). The former only emphasizes on profit maximisation and the later having its primary objective as profit maximisation also has an objective of being responsible towards the society in which it operates. However, it is argued that the narrower view of CSR is declining recently as the focus on broader view is increasing over time and attracting organisational stakeholders (Urip, 2010). Further, the wider view helps the organisation to assess the performance of the organisation. The theory of Triple Bottom Line (TBL) was developed with an idea that corporate goals are attached with the societies and environment in which they work (Financial Times, 2018). This concept helped the companies to become more conscious of their moral responsibilities. It is made up of Social, Economic and Environment aspects and indicated as People, Planet and Profit phrase (Elkington, 1994). People means human resource and implies impartial and favourable business practices towards workforce, community and region in which it functions are carried on. It creates a long term value for its shareholders. Planet means natural capital and refers to a practice which is sustainable to the environment. It ensuresthat there is no harm caused to the environment which can have a negative impact on it. Profit means finance capital and considers the impact of the business activities after meeting all social conservation costs on the economy. It showsthe actual value addition which a corporate makes through its from its social responsibilities (Hall, 2011). Drivers There are several drivers in the environment that have stimulated large companies to become more responsible towards the society. One of the major Key drivers or factors that influence CSR is Globalization. It has a major impact on the businesses. CSR concerns in relation to environmental safety, well- being of the people, and protection are majorly raised by International trade, MNCs and global supply chains. There are various intergovernmental bodies likeUnited Nations, OECD (Organisation for Economic Co-operational Development) and the International Labour Organization which issuesannouncements, rules, codes and other instruments related to society. Corporate activities are tracked and disseminated easily by internet, smart phones and social networking.The awareness amongst Citizens that organization ought to meet the principles of social conservational care in order to operate has increased.It is realized that adopting an effective attitude towards CSR can help to reduce the risk of business disorders, creating new business opportunities and improve brand and companys reputation. Ethical Issues CSR will be considered by the companies when they benefit the societies and communities around them. The initiatives taken by the companies should not be the requirement of law nor should be a part of its primary operations. An ethical issue relates to a situation of choosing amongst various courses of actions and evaluate them ethical or unethical. An ethical consequence means a good corporate performance and a competitive advantage while on the other hand, unethical decision means damage of reputation (Allen 2009). A situation of ethical dilemma is created to choose amongst different alternatives which can be good or can be bad. Therefore, a complex ethical dilemma is a situation to choose between two good alternatives (Thorne, Ferrell and Ferrell, 2011). Sustainable Development The term sustainable development can be interpreted in several ways but majorly its an approach to develop a balance between the necessity for economic growthand social equity without harming the environment (Crane and Matten, 2016). In general, sustainable development means to fulfil the current generation needs without compromising future generations needs and desires. It harmonizes misuse of resources, the route of investments, the positioning advanced technology and organisational change to enhance human needs and aspirations (Elliott, 2012). It combines various subjects such as economics, social justice, environmental science and management. Further, sustainable development contributes towards corporate sustainability and has a twofold effect on it. Firstly, it helps the company to set aside areas where it should focus more considering environment, social and economic performance. The second fold states that there exists a common goal amongstorganizations, regulators and civil s ociety to work towards conservation of environment and economic sustainability (sustainable Development Commission, 2018). Stakeholder Management Stakeholders are bodies or individuals that have a major affect from the business activities, trade and actions which in turn affects the organisations ability to implement its business strategies and attain its goals successfully. Stakeholder management is a branch of management that helps organisation to accomplish its external and internal objectives and build a good relationship with stakeholders. This theory of management considers various stakeholders expectations and values and addresses them to ensure a positive stakeholder relationship (Carroll and Buchholtz, 2014). The evolving nature of business In todays scenario CSR is evolving rapidly in the business of an organisation. It has transformed the manner in which the business functions in the society from not being socially responsible to adopting social initiatives in the mission statements. It is now said that CSR has become a disciplined management practice increasing the role of CSR communities. Under the UK Companies Act, 2006 there is a compulsory requirement in the directors report about the business review. This act of UK applies to all companies excluding small companies (Masons, 2018). The act clearly defines that it is the responsibility of the directors to work towards success and in the best interest of the business for benefiting its members as whole. According to section 172 of UK Companies Act, the annual directors report consists of business review which in turn provides the shareholders information about the duties performed by the directors. Further, according to the companies Act 2006, the directors are now required to perform their duty in relation to community and environment too and disclose them the business review report (Legislation Gov. UK, 2018). Sustainability, Use of Technology, Taxation avoidance, Green Culture Sustainability is referred in ecology as to sustain the biological diversity and remain diverse and productive. It comprises of three components namely environmental, economic and social sustainabilitys. In order to adopt sustainability as a forward approach in corporate social responsibility there are various benefits to the company such as savings in cost, good reputation in the market, and new business opportunities. To adopt the three pillars of sustainability, company have to conserve the resources jeopardy and use energy saving resources and develop a sustainable society. Company can adopt initiatives such as planting trees, projects for water conservation, implementation of solar powered irrigation system in their social responsibilities. Under CSR strategies, company should go away from the concept of philanthropy concept. Information technology also helps in enhancing corporate social responsibilities. The guidelines of corporate social responsibilities can be stored, managed and circulated electronically as a result of advance technology. Adopting new technologies can further provide sound environment practices and build a sustainable and a happy environment for the population. Use of technology provides a better statement of the affairs of the competitors and about the economy as a whole. The payment of taxes to government is an important aspect to be considered under CSR initiatives. The company should not avoid tax by shifting its headquarters to tax heavens countries. Then expenditure used from the CSR funds should be mentioned separately in the balance sheets. The proper and true payment of tax is a social contribution by the company. Companies which are contributing to the society should manage its business in a manner that it should pay taxes without avoiding it. The most evident way of sustainability is going green. From the last years, more and more companies aspire to go green and building the principles of LEED (Leadership in Energy and Environmental Design) and making public aware about the environmental performance by making corporate social reports. The concept of go green helps in reducing the overhead costs and long term success of the company by maintain good public relations. The government of the country have made various guidelines to be socially conscious as consumers prefer company which is socially responsible. There are various ways of going green like recycling, reduce printing, use of renewable resources, use of eco-friendly products. Enron Scandal In October 2001 there was a major breakdown in the economy known as the Enron Scandal. Enron Corporation, an American energy company which was founded in 1985 was declared bankrupted. It was amongst the five biggest audit companies in the world. It caused difficulty to thousands of employees. The share price went down from $90.75 in its peak to $0.26 during the bankruptcy. This bankruptcy of the company was one of the major audit failures in the American history of that time. The collapse of Enron was due to the fact that it started to hide its financial losses, thus it was known as mark-to-market accounting. In this method of accounting, the value of securities and assets are calculated on the basis of current market value instead of its value in the book. The corporation manipulated its accounts which in turn helped in writing off unprofitable transactions without affecting other activities. This deliberate practice made the company look more profitable though despite the fact that its subsidiaries were suffering losses (Bakan, 2012). This corporate fraud to manipulate the investors and regulators harshly damaged the companys image and reputation. The company faced compliance failure and was charged with legal penalties. The credit rating of the company was downgraded leading to decline in investors confidence. These failures led to the loss of sales and profits to the company. Large Organization Implementation of CSR It is said that organizations that prepare and implement a CSR programme that benefits the society, environment and the economy as a whole are able to maintain leadership in the business world and earn the reputation. Large organisations earn high profit and thus attract more investors so they are particularly considered to protect and preserve the environment and society. They are able to invest more funds and better resources in CSR initiatives and create a situation of win-win. Tomeet the criteria of stakeholders engagement PepsiCo identifies and works issues relating climate change, public health as core sustainability challenges. General Electric has contributed $88 million in 2016 to community and educational programs. The CSR programme of Cisco Company includes the involvement of its resources and technology in education, well-being, disaster relief and economic empowerment. Anotherexample is of Adobe, which has an objective to reduce its emissions by using renewable resources. Link between CSR and Sales Profits It is said that CSR helps in increasing the profits of an organisation. Therefore, it helps to improve the companys position in the marketplace building a strong brand reputation which in turn increases sales and profits of the company. Further, CSR also helps in enhancing the loyalty of the employees and attract new personnel. CSR activities focus on sustainable development which lowers the cost of operations. Listed companies gain an advantage in their stock prices and increase shareholders value by contributing in CSRinitiatives. Apart from that there exists a direct relationship between CSR activities and benefits from these activities (Hong and Andersen, 2011). Arguments for (Benefits) A company which consist of CSR in its business model improves its reputation and brand image in the market. Consumers believe that company which is ethically responsible towards society and environment has differentiated products without causing harm to the environment.A good reputation in the market leads to competitive advantage in the market. CSR also helps in stakeholder engagement in the business functioning thereby improving the sales of the company. Further, CSR has also showed a new way for diversification. Using CSR in its business model companies can have access to new and foreign markets with no complexity (Edmans, 2012). Arguments against (Limitations) Creating a CSR strategy in the business model increases the cost of expenditure of the company. However, this increase in costs is reflected in the prices of the products or services thereby increasing the burden of the consumers. The limitations of CSR also consists the issue of various legislations and provisions prevailing in different countries. Implementing CSR strategies can also lead to competitive disadvantage as there is a shift in the thinking of the business functioning making the business burdensome to operate. To make CSR audit reports and strategies, expert personnels are required which further increases the cost of expenditure (Claydon, 2011). IFRS International Financial Reporting Standards (IFRS) are international standards for accounting different kinds of transactions in financial statements. An independent board known as International Accounting Standards Board (IASB) has issued IFRS to help the accountants to maintain their accounts and books. These high quality standards are majorly important for companies which have its business functioning in several other countries. The establishment of IFRS have also made it easier to have a common global language of accounting for comparison. Further these rules are adopted by more than 100 countries across the globe and are reliable, comparable and understandable (Christian and Ldenbach, 2013). Nature and purpose of IFRS The purpose of IFRS is harmonizing the accounting standards globally which in turn help in the flow of international capital freely. These accounting standards have even benefited the regulators too as now they do not have to understand the various reporting standards of different countries. Accordingly, businesses are required to follow the same and uniform rules and standards in its financial reports Link between Financial Reporting and IFRS Financial reporting is done through financial statements. Financial statements give clear representation of the companys state of affairs. Moreover, financial statements also provide the information about the financial performance and cash flow of the company which in turn helps to take various decisions. There is a link between financial reporting and IFRS. The financial reporting gives a fair representation of the events and transactions in accordance with the definitions laid out in IFRS framework. These financial statements should be prepared on going concern basis with accrual system of accounting. All the matters that are immaterial should be provided separately. Moreover, IFRS states that these financial statements should be presented at least annually and provide comparative information. Need for Diversification The IFRS Standards should be diversified and converged with the accounting standards globally for better comparability and transparency. Several working groups are trying slowly but surely to reduce the differences between GAAP and IFRS accounting frameworks. This will in turn help to reduce the cost of companies to frame its financial statements following only one set of standard which is accepted globally. Further, uniform application of IFRS will help financial advisors and investors to analyse their investment options and can improve entitys image. Further, in recent times cross border transactions are emerging along with free flow of capital from foreign companies and investment opportunities, so these standards benefits the two companies from different countries. So to diversify the risk and complexity while preparing financial statements, diversification of IFRS standards are required. A single set of high-quality global accounting standards Structuring standards for accounting which are of high quality and accepted internationally requires support from IASB on convergence to have good quality financial reports and make it comparable domestically and internationally. Various issues in accounting like revenue recognition lease and credit losses have been improved by these global standards. These standards also provide value full information to investors and regulators. Drivers There is a fundamental institutional change in the world to switch to International Financial Reporting Standards (IFRS). Its adoption was not caused by the domestic factors alone but from the neighbouring countries and influential international organisations.The other major factors which led to the adaption of IFRS are variation in the legal system of the country, modifications in the government policies, globalisation, and advanced development in the information technology. Comparability, Transparency, Accountability and Efficiency International Financial Reporting Standards are of high quality which is recognized internationally to bring benefits to the world economy. IFRS Standards have helped in the issue of comparability of financial accounts and reports of companies situated in different countries. Moreover, transparency is also bought by enhancing the quality of financial statements. Further, these globally accepted standards have an objective of strengthening the accountability by bridging the gap of information between the lenders and borrowers. Moreover, IFRS also provide economy efficiency by predicting the risk and opportunities across the world and allocating the capital effectively. Access Foreign Capital Market A huge base for adoption IFRS Standards have already been created by many countries, this is made easier for companies to access foreign capital markets by preparing financial statements under only one single set of standards. These standards are not complex to understand further making it easy for the companies to reduce its cost and reducing the issues in comparing. 2008 Financial Crisis The financial crisis of 2008 was marked as the biggest and worst breakdown since the Great Depression in the world economy. It restructured the dimensions in various sectors. It started to begin in 2007 causing a liquidity crisis as a result of lack of trust from US investors. The G20 and other major international organisations support Prior to IFRS standards, there were complexities in comparing the financial statements of different companies. This led to the enforcement of a single set of high quality global accounting standards in the G20 summit. The G20 and various other international organisations are supporting its use in the financial accounting. The G20 was formed in 1999 with the objective of discussing policy related to the promotion of financial stability internationally. It is an international forum for 19 countries governments and central bank governors. It redresses the issues of any organisation of a country which is its members (Kirton, 2016). These organisations also help G20 to recognize the gaps between the policy and steps taken to bridge this gap. IFRS: 125 jurisdictions adoption, with many others permitting their use There are 125 jurisdictions which have adopted the exact IFRS Standards which is developed as their national accounting standards for reporting its financial accounts. Some examples of these jurisdictions are Australia, New Zealand, and Hong Kong. Some jurisdictions have adopted these standards but they are working to update to the latest version. There are other jurisdictions also which have made only small modifications to IFRS Standards. And some have adapted it temporary. The evolving nature of business The companies across the globe is moving towards the adaption of IFRS set of standards for its financial reporting. Around 120 nations in the world require IFRS standards for its national listed companies. Further, around 90 nations have already adopted IFRS standards and also include a stamen acknowledging the same in its audit reports. Apart from that, other countries are planning to converge their financial reports with IFRS set of standards. IFRS US GAAP Convergence, SEC accept IFRS for foreign corporations The convergence of IFRS and US GAAP means harmonization of accounting standards. The aim of this convergence is to have only one high quality set of accounting standards internationally which is understandable and enforceable. This convergence will help to have a better comparability between different entities. Further, this will increase the flow of investing internationally benefiting various stakeholders. On the other hand, its adoption cost and place is one of its demerits. Link between IFRS and Sales Profits The establishment of IFRS Standards are linked with sales and profits of the company but still there is not much evidence which shows the same. Adaption of IFRS in the reporting system helps in comparability, transparency and accountability but there is no change found in the sales and profits of the company. Arguments for (Benefits) The enforcement of IFRS Standards will bring greater transparency in the information provided by the financial statements for marketing analysis. The consolidations of accounts of subsidiary companies have become easy. This has led in lowering the cost of capital and increasing the prices of shares to boost sales. Now, more financial resources can be allocated properly in different investment opportunities after detailed analysis which in turn will help the company to increase sales and generate profits. It can also be concluded that adapting IFRS should be integrated with CSR for enhancing the public image. Arguments against (Limitations) There are many merits of adopting IFRS but apart from these there are some disadvantages too. There are still some countries or jurisdiction which have not adopted IFRS Standards and still have their own domestic reporting system. Many countries have adopted IFRS standards but still US is following GAAP for its financial reporting. This creates difficulty for a company operating in these countries to make their financial accounts and reports in two different sets of standards. When a country adopts IFRS standards, it impacts all the businesses whether big or small. However, small companies face difficult to implement the changes in its financial reporting as they do not have adequate resources and funds. In addition, companies which are not able not adapt IFRS faces a financial burden. However, at times greater transparency of information leads to competitive disadvantage. 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