Opciones cuando visa americana es rechaza por fraude

Opciones cuando visa Yankee folklore es rechaza por fraude El fraude es una de las causas por las que el oficial consular puede denegar la solicitud de la visa Yankee folklore o un examiner migratorio puede prohibir el ingreso an Estados Unidos. La ley Yankee folklore es muy clara. Los extranjeros que pretenden obtener una visa utilizando fraude child inelegibles para un visado hasta que cumplan los 90 aã ±os. Pero es posible pedir un perdã ³n, tambiã ©n conocido como waiver o permiso. Y es que es posible cambiar. Y una persona que cometiã ³ un mistake en el pasado puede llevar actualmente una vida noteworthy que, en otras circunstancias, le permitirã ­a obtener el ansiado visado. En estos casos es posible solicitar un perdã ³n o waiver de la causa de hace que todas las peticiones de visa sean denegadas. En este artã ­culo se informa cundo se da una circunstancia de fraude, que da lugar a que se niegue la visa por causa de inegibilidad 212 (a)(6)(c)(i) y cã ³mo pedir el perdã ³n para estos casos.  ¿Quà © es fraude para denegar una visa por causa 212 (a)(6)(c)(i)? Se comete fraude cuando se dice una mentira o se presenta un documento que no es verdad cuando sin esa informaciã ³n no se hubiera aprobado la visa. Es lo que se conoce en inglã ©s como deception of a material certainty o extortion. Si el oficial consular es el que detecta el fraude, no da la visa. Por el contrario, si es el reviewer del puesto migratorio el que la descubre, anular la visa y no permitir el ingreso en Estados Unidos.  ¿Cundo se puede solicitar el perdã ³n? No tasks los fraudes child iguales ni tampoco las circunstancias de cada persona. Es por ello que el oficial consular ser el que diga al solicitante de la visa Yankee folklore si considera que podrã ­a solicitarse un perdã ³n o waiver. Esta sugerencia tiene lugar en el momento de la entrevista en la que se deniega la visa solicitada por primera vez o su renovaciã ³n o una aplicaciã ³n despuã ©s de una cancelaciã ³n. Risk quiã ©n se presenta peticiã ³n de perdã ³n para obtener visa rechazada por fraude Feed que probar risk un organismo llamado ARO y que est ubicado en Washington DC que el solicitante: No es un peligro para la seguridad nacional.Vendrà ­a an Estados Unidos con carcter transient y respetarã ­a los tã ©rminos de la visa, incluyendo el hecho de que saldrã ­a a tiempo del paà ­s.Que tiene lazos fuertes tanto econã ³micos como familiares en su paã ­s. El ARO, a la hora de decidir, tambiã ©n tendr en cuenta la gravedad de la falta cometida. Cã ³mo se solicita la waiver para levantar la inegibilidad de visa por fraude No se requiere ninguna planilla en specific. Basta con un escrito en inglã ©s en el que se cuente quã © sucediã ³, para quã © se quiere ingresar an Estados Unidos con carcter transient y por quã © el solicitante amerita una waiver. Adems, feed que presentar documentaciã ³n adjunta sobre sus lazos en el paã ­s (bancos, propiedades, trabajo, familia, and so forth). Es muy comparable a la documentaciã ³n para la visa History of the U.S que se presenta bet una oficina consular cuando se solicita un visado. Los documentos feed que traducirlos al inglã ©s. No es necesario que la traducciã ³n la realice un traductor jurado o que estã ©n notarizados. Basta que la realice una persona con conocimientos buenos de espaã ±ol e inglã ©s y que certifique en su traducciã ³n tal circunstancia. Envã ­o de la solicitud para la concesiã ³n de este tipo de waiver Una vez que se tiene task el paquete preparado feed que entregarlo en el consulado que le corresponda segã ºn el lugar de residencia de la persona que solicita el perdã ³n. Por lo que se recomienda consular risks quã © oficina consular es la que tiene jurisdicciã ³n. Unos consulados piden que la documentaciã ³n se entregue en persona mientras que otros piden que se envã ­e por correo. Asã ­ que lo mejor es preguntar para evitar cometer errores. Una vez que la documentaciã ³n est en la oficina consular, à ©sta la remite al ARO. La respuesta suele llegar entre 4-5 meses, aunque en muchos casos se demora ms, cuando otra agencia government necesita hacer un examen de posibles antecedentes del solicitante. Si el ARO deniega la peticiã ³n, es posible recurrir en el plazo de 15 dã ­as. Aprobaciã ³n de la peticiã ³n de waiver Si el ARO yield la solicitud, el perdã ³n puede tener una validez de hasta por cinco aã ±os. Aunque lo ordinary es que la primera vez se conceda por sã ³lo medio aã ±o o incluso un aã ±o. El perdã ³n no es suficiente para viajar. Feed que tener una visa vigente en life por lo que debe solicitarse. A tener en cuenta: otras causas de negaciã ³n de visa En este artã ­culo se ha explicado el trmite bsico para solicitar una waiver por haber intentado obtener mediante fraude una visa Yankee folklore. Pero feed muchas otras causas de inegibilidad. Y el proceso puede variar de una an otra. Por ejemplo, si su problema es que no le dan la visa por estancia ilegal previa, el procedimiento es totalmente distinto. Por lo tanto, si no se sabe si se puede pedir una waiver o cã ³mo es conveniente informarse detalladamente risks de iniciar cualquier trmite bet una oficina consular Yankee folklore. E incluso mucho mejor es, sin duda, consultar con un abogado o un representante acreditado. Finalmente, se recomienda tomar este test, minor o test sobre visas porque despeja muchas dudas sobre el proceso de obtenciã ³n de la visa Yankee folklore y cã ³mo mantenerla, evitando que se cancele o revoque. Este es un artã ­culo informativo. No es asesorã ­a legitimate.

Medical Ethics Essays - Science, Knowledge, Philosophy, Free Essays

Clinical Ethics Essays - Science, Knowledge, Philosophy, Free Essays Clinical Ethics Clinical Ethics ? Bioethics involve each conceivable part of medicinal services, clinical, good, social, political, strict, legitimate and money related? (Weiss 3). This incorporates the inquiries raised by new research. It investigates the aftereffects of that examination that is utilized on patients. It mulls over contemporary thoughts of individual flexibility and human pride. It manages development in clinical administrations accessible in the United States and the soaring expense. Bioethics likewise manages the clinical advances in innovation that has reshaped customary clinical morals. Clinical morals have changed definitely over a time of years. From old instructions to new decrees, rules that give auxiliary structure, great trials that challenge that system, or even how things are characterized in clinical morals. ?Clinical advancement goes on, and the hazards of progress must be regarded? (Leone 165). Changing occasions have thus changed our codes of morals. There are five o ld instructions of morals and five new precepts of morals. These decrees originate from numerous long stretches of intensely prompted directs from different individuals. An instruction by definition is, ? ... a direct or a firmly instructed piece with respect to exhortation? (Halsey 201). The principal conventional instruction is, ? Treat all human life as of equivalent worth? (Vocalist 190). This announcement is hard to follow; basically no individual accepts this announcement entire heartedly. The announcement bodes well on paper or simply being heard, however its application in life is practically difficult to guarantee. In contrast with the primary old ethic, the main new ethic states, ?Recognize that the value of human life shifts? (Vocalist 190). This announcement takes into consideration variety and decency in the public eye. It gives route for somebody to state, if an individual is a vegetable, has no essential capacities, this person?s life is of no value any longer. Withou t this kind of progress in today?s propelling human advancement, it would make it morally wrong to ?reassess? (Rothstein 1698.) The following decree of old morals is, ? Never purposefully take honest human life? (Artist 192). In the event that a specialist or any human services proficient just remained by during the introduction of a kid and both the kid and the mother were kicking the bucket, how could that specialist remain there and watch both the mother and the newborn child pass on without making some strategy for move. In any case, if that doctor were to spare either tolerant while giving up the life of the other, that social insurance expert would be viewed as untrustworthy and hated by the standard of this moral instruction. In examination, the new decree states, ?Take duty regarding the outcomes of your decisions?(Singer 195). By the token of this presentation a doctor can settle on a decision dependent on his/her best judgment, yet; be considered responsible for their acti vities. This enables a specialist to utilize his/her best judgment and proficient abilities, to do what they accept is best for the patient. This announcement takes into consideration a person?s option to unrestrained choice, even an individual who is a Christian may all the more completely concur with this announcement only for the unadulterated explanation that they need to accept more in God?s guarantee of choice in their life. Rule number four states,? Be productive and duplicate? (Artist 198). This scriptural order has been a piece of Christian morals for a large number of years. ? Augustine said that sex without multiplication ' transforms the marriage chamber into a house of ill-repute (Singer 198). A few laws in America concerning contraceptives made due until the mid-1960?s when the Supreme Court pronounced them attack of security (Madsen 325). The updated edict number four, ?Bring youngsters into the world in particular on the off chance that they are needed? (Vocalist 199 ), takes into consideration populace control just as avoidance of kids who were rarely needed and not adored. From 1930 when the populace was two billion to today where the populace is more than five billion and is relied upon to transcend eleven billion by the center of the following century. With these sorts of measurements modified directs, for example, this fourth one, are fundamental. The last of these five old decrees state, ? Treat all human life as in every case more valuable than any non-human life? (Artist 201). On the off chance that we contrast a seriously faulty human newborn child and a

Trends, Issues and Community Essay Example | Topics and Well Written Essays - 2500 words

Patterns, Issues and Community - Essay Example Be that as it may, neoclassical methodologies are likewise not without their blemishes and in this manner viable policymaking should be tied in with guaranteeing that the legislature is driven hard to convey what is the best from accessible assets. This short exposition presents a conversation about the neoclassical and the Keynesian or the government assistance state ways to deal with arrangement making and presents an assessment of the effect of neoclassical ways to deal with policymaking in Australia. I guarantee that, aside from where refered to in the content, this work is the aftereffect of research did by the creator of this examination. The fundamental substance of the investigation which has been introduced contains work that has not recently been accounted for anyplace. People and networks in Australia and in other created countries are frequently confused at the death of the supposed government assistance state which had done undeniably more to attempt to take care of the person than what is regularly watched today. Along these lines, government arrangements are presently constraining individual residents to take on undeniably greater obligation in about everything, going from government assistance, training to wellbeing regardless of a specific absence of fulfillment with this methodology from the residents (Center for Policy Development, 2008, â€Å"Real World Economics†). The new policymaking is clarified as far as the restricted capacity of the network to think about the person because of asset requirements and a move from the Keynesian/Welfare state way to deal with the neoclassical or the new right methodologies that are planned not exclusively to give yet additionally to change singular conduct in a way that is probably going to be to a lesser degree a weight to the general public on the loose. The change that is currently watched is frequently upsetting for the individuals who had seen far superior days when government truly minded and help was constantly accessible in troublesome occasions. In this manner, it bodes well to attempt to comprehend what directs the new policymaking that has affected about all aspects of individual’s presence inside the network and why Australians and others

Police Brutality - What to Expect From the Black Lives Matter Essay Sample Project

Police Brutality - What to Expect From the Black Lives Matter Essay Sample ProjectBlack Lives Matter essay samples have become a hot topic lately and have earned massive coverage in the mainstream media. The demonstrations over the use of deadly force by police have been in the news for months, and the unprofessional behavior of police have been almost non-existent. However, there has been a dramatic increase in police brutality throughout the United States of America and even in European countries such as France and the UK.When you get beyond the fact that police brutality has reached epidemic proportions throughout the nation, it is also important to understand that this is not only in the country's cities and rural areas. Black Lives Matter essay samples have been found to be growing nationwide. And this is disturbing news because the media has almost universally embraced these trends and driven the concept of cops as some kind of inhuman monster.So why are the people rallying beh ind these groups for so long when the results of their demonstrations are largely in keeping with what they desire? Why do they not consider that such a stance may negatively impact the goals and cause of their group? Is this it, because they are probably right-wing Republican pigs? Perhaps, but they should ask themselves why they continue to support them.There are many positive and ethical aspects of the Black Lives Matter movement, including the fact that they are trying to hold officers accountable for the death of citizens through people not wearing seat belts, jaywalking, or simply disregarding the rules of the road. Still, they can't seem to accept the fact that police brutality is out of control.Why is it that the black community has not simply allowed the black lives matter movement to grow to encompass more in the country? Maybe they are afraid of losing their racial privileges? While the notion of police brutality has been a given throughout most of the United States of Am erica, it is also true that the majority of the population is black. It has been suggested that race plays a huge role in influencing police brutality and officer behavior, and, apparently, this is one of the reasons that the black community in the United States of America continues to support the black lives matter movement.The idea of police brutality is not only disturbing but it goes against the ethos of the people. Shouldn't the police be held accountable when they do something that could result in the death of a citizen? Perhaps some will insist that the police must take the fall and allow themselves to be judged by the rest of the country. While this seems logical, it is also perhaps the reason that this movement will not simply disappear and will remain for the time being.It is very likely that the Black Lives Matter movement will fade in the coming years, because it is not going to be accepted by the majority of Americans. It will simply become a frivolous movement and it w ill not inspire people. But, perhaps a tragic historical event will change this and show that the movement will indeed live on.

The impact of industrial revolution on modern art Essay

Impact of Industrial Revolution on Modern Art at the turn of the 20th Century. To understand most period and movements in modern art, one must first understand the context in which they occurred. When one looks at the various artistic styles, one will realize how artists react to historical and cultural changes and how artists perceive their relation to society. The transition between the 19th and 20th century has brought further development of modernistic ideas, concepts and techniques in art. Inspired by Cezanne’s idea, saying that all nature objects can be illustrated with just three geometrical figures: cube, sphere and cone, Pablo Picasso created his first paintings, which became the icons of modern art and cubism movement in†¦show more content†¦Kandinsky transformed colour into a completely abstract art absolutely divorced from subject matter. The fauvists and expressionists shared an appreciation of the pure and simplified shapes of various examples of primitive art, an enthusiasm that was generated by Gauguin and extended to Picasso, Brancusi, Modigliani, Derain, and others. Cubism About 1909 the implications of Cà ©zannes highly organized yet revolutionary spatial structures were expanded by Picasso and Braque, who invented an abstract art of still lives converted into shifting volumes and planes. Cubism, developed by the artists of the school of Paris, went through several stages and had an enormous influence on European and American painting and sculpture. In sculpture its notable exponents included Picasso, Duchamp-Villon, Lipchitz, Gonzà ¡lez, and Archipenko, who began to realize the possibilities of convex and concave volumes. Cubism was absorbed in Italy by the exponents of futurism and in Germany by the Blaue Reiter group; both these movements were cut short by the advent of World War I. Fauvism and cubism were introduced by members of the Eight to a generally shocked American audience inShow MoreRelatedThe Industrial Revolution : New Objects, Materials, And Technology1341 Words   |  6 Pagesbeen a period of innovation and development as profound a nd impactful as the Industrial Revolution. The industrial revolution produced new objects, materials, and technology fulfilling many purposes. In 1750 a shift occurred and design became a profession, which resulted in a crossover between design and art. The growth of manufacturing resulted in the rise factories and a shift from an agrarian society to an urban industrial one one. England was a powerful manufacturing state due to natural resourcesRead MoreHistory of American Art Education Essay1572 Words   |  7 Pagesdeveloping nation, and art education was no exception to this. In order to come to terms with the impact of Western culture on American art education, it is important to chronicle the progression of art education throughout Europe. Spanning centuries, the political, social, and economic development of European nations, each played an important role the philosophies of art education, which in the long run, affected American ideas concerning the subject. Thoughts about art changed and evolved inRead MoreThe Industrial Revolution During Mid 19th Century843 Words   |  4 PagesWith the Industrial Revolution at its dawn during mid-19th century, England’s Northern towns and cities began to alter drastically as advances in science and technology were proceeding to reshape the world. Beyond just transforming the society and its culture; industry, technology, and commerce, as agents of reforming the old social order, brought an immense demand for the urbanization of towns and cities. Consequently, the cities of Northern England went through an architectural metamorphosis ofRead MoreArt History 211750 Words   |  7 Pages1. Discuss the impact of photography on the nineteenth-century landscape. How did it affect painting? What were the political implications of the medium? Use examples to support your essay. Landscape painting was a particularly effective vehicle for allegory because it allowed artists to make fictional subjects appear normal, conditioned, acceptable, or destined. Art was not just about the landscape, it actually allowed the spirit of the painter to come alive in their work. The allegoryRead MoreEssay on The Industrial Revolution1366 Words   |  6 PagesThe Industrial Revolution Introduction to the Revolution The Industrial revolution was a time of drastic change marked by the general introduction of power-driven machinery. This change generally helped life, but it had its disadvantages as well. Pollution, such as Carbon Dioxide levels in the atmosphere rose, working conditions declined, and the number of women and children working increased. The government, the arts, literature, music, architecture and mans way of looking at life allRead MoreThe Modernism Movement Essay1133 Words   |  5 Pages20th centuries. It rejected the conventional forms of art, architecture, literature, religious faith, social organisation and everyday life as they felt it was incompatible with the new economical, social and political conditions that was emerging at that period of time. Many distinctive styles can be defined as modernist, but majority of them had very similar values and theories on different aspects of society. It gave birth to a whole array of art, cultural and political movements. Often refe rred toRead MoreScience, Religion, Politics And The Arts Of Modern Europe1386 Words   |  6 PagesScience, Religion, Politics and the Arts of Modern Europe In early modern European society, many factors induced the rise of the middle class. Aside from the trade markets and early industrialism, quickly changing thoughts regarding science, God, man and the cosmos propelled political philosophies into uncharted territories. Modern thinking led to the philosophical writings which helped usher in the acceptance of these thoughts to much of society. Science and religion were the hinges to the new politicalRead MoreCauses And Effects Of The Industrial Revolution1649 Words   |  7 PagesThe Industrial Revolution The Industrial Revolution was an extremely significant revolution due to the monumental change into mass production. There were many different causes and outcomes of the Industrial Revolution. The Industrial Revolution impacted people and industries all around the world, prompting changes in many societies. For example, the Industrial Revolution initiated in Britain, but eventually found its way to America. After this, it impacted many other countries who desired the sameRead MoreIndustrial Revolution Essay1189 Words   |  5 Pages Several major events in Europe have affected the way of life for people all over the world. First, the Industrial Revolution is very important. As briefly discussed in Question One, the Industrial Revolution was a time when steam-powered machines and factories came into view instead of just agriculture. The Industrial Revolution brought many things. First, machines and systems were made to replace traditional farming, this meant fewer people were nee ded on farms which results in more jobs beingRead MoreEnlightenment And The Enlightenment Movement In The 18th Century975 Words   |  4 Pageswas modernized in the course of the early modern period. The enlighten period had and a significant impact on the way people think a fact that changes various things about social equality, naturalness, and individual rights. Those changes impacted the society and culture in 18th century. We can notice the change when we compare with 17th century and 18th century arts, music, and architectures. Therefore, the question arise, how enlightenment revolution refined artists, musicians, and architects

Montana s Suicide Battle Of Montana - 1990 Words

Montana’s Suicide Battle Suicides in Montana continues to take the lead amongst the greatest in the nation; unless there is more awareness and prevention it will continue to take the lives of Montanans’. This drastic self inflicted pain does not have to be the last option. Every day is the beginning of a new day; a new page in the book of life. Darkness must not prevail! It must stop taking the lives of friends and family; in order to start saving the lives of Montanans’. Death by acute actions can lessen in Montana if there is more awareness and prevention. With the help of communities coming together suicide education can be expanded to not only across Montana, but across the nation. Positive advertisements about depression and†¦show more content†¦6). Meaning Montana is losing as many youth in its state alone, that compares to the surrounding states of the nation! There are several contributing factors that play a role in this drastic driven reaction. There was an article published in the Billings Gazette in 2012 that talked about how people in Montana seem to have the Cowboy up mentality and put off being seen because it shows a sign of weakness (Uken, 2012, p.2). Whatever you are going through at the time is challenged and sometimes tucked away in your memory; the stress builds up. This increases depression which is the number one related link to suicide (Uken,2012, p.7.para.1). American Indians have the highest suicide rates in Montana and make up 7% of the population (Uken, 2012, p. 3). The high unemployment and substance abuse is shown to be a major factor (Uken, 2012, p. 3).There is a shortage of employment all over Montana, not just pertaining to the reservations. This shortage and not having enough mental healthcare professionals to cover all of the small towns in Montana, limits people being seen and treated (Uken, 2012, p.4,para.6). Physicians and healthcare professionals play a big percentage in their role of suicide. Seventy percent of individuals who had followed through with suicide had visited their doctor within one month ( Rosston. K,2012, p.2)! This percentage is one of the most astounding numbers researched. Health careShow MoreRelatedAssisted Suicide Should Not Be Illegal1655 Words   |  7 Pagesassisted suicide. And the question is should we control it or let people decide at their own risk how they want their last days to be? In this paper we will look at what the common law ,model penal code ,and state codes and statutes have to say. We will also look at some controversial but substantial cases that make assisted suicide legal in some states. And why Wisconsin and many other states believe assisted suicide should still be illegal. To begin you must first know that assisted suicide is forRead MoreCollapse: How Societies Choose to Fail or Succeed by Jared Diamond3203 Words   |  13 Pagesor Succeed brings upon the realization that some of humanities earliest civilizations did not fail due to war or disease, but from â€Å"unintended ecological suicide-ecocide†(pg. 6). This paper will examine the five-point frame work that Diamond has presented into three distinctive categories. I will first review the ecological status of modern Montana and in theory, the symbolic status of the modern world. Secondly, I will describe how several ancient societies failed due to diverse geographical and societalRead MoreAssisted Suicide And The United States2826 Words   |  12 PagesAncient Greece up until modern times with Doctor Kevorkian, physician-assisted suicide, and euthanasia are all highly debated topics that cause both legal and moral dilemmas, but provide patients with benefits such as financial and pain rel ief. Assisted suicide should be legalized in the United States to prevent pain and suffering for the patients and their families. Cultures around the world have been using assisted suicide to provide an easy and painless death for hundreds of years. â€Å"Euthanasia,†Read MoreEuthanasia And Assisted Suicide Should Be Legal1241 Words   |  5 PagesThere has been an ongoing battle whether or not euthanasia or physician assisted suicide should be legal. Whether or not is ethical for a physician to assist in a person s death. Euthanasia or assisted suicide is causing the death of a person who is disease, suffering from a condition that is not curable. To end their suffering the individuals end their lives, but are important to keep in consideration that in order for the individual to make such a big decision they must be in the right state ofRead MoreThe Morality Of Suicide Throughout The Ages1697 Words   |  7 PagesThe Morality of Suicide Throughout the Ages â€Å"Every man has the right to risk his own life in order to preserve it. Has it ever been said that a man who throws himself out the window to escape from a fire is guilty of suicide?† This quote, by Jean-Jacques Rousseau, notes very clearly that suicide may be justifiable in certain situations, but society generally doesn’t define this type of act as suicide because of the stigma associated with the word itself. Suicide can be more than just killing oneselfRead MoreEuthanasia And Physician Assisted Suicide1629 Words   |  7 Pagesto make for themselves. For those with terminal illnesses or major health problems, assisted suicide creates options to reduce the amount of suffering the patient must enduring. Dying with dignity could be beneficial for not only the person who is dying, but also the person’s family and loved ones. This option, however, is often viewed as unethical and immoral throughout society. Physician-assisted suicide offers an option for th ose with health issues but poses various ethical and social issues. Read MoreThe United States Of America1536 Words   |  7 PagesOregon. The first State in the United States of America to enact legislation allowing physician-assisted suicide under nearly any circumstances was Oregon. (How the Right to Die Came to America - National Center for Life and Liberty) Oregon’s Death with Dignity Act (ODWDA) law would allow dying patients the control to end their own end-of-life-care. Such movement would start in the early 1990’s by a group consisting of citizens, scholars, legal and medical experts. (Oregon Death with Dignity Act:Read MoreThe Case Of The Hippocratic Oath1269 Words   |  6 Pagesa person s life. Unfortunately, medicine is not able to accept the patient to die as they choose. Hospices are able to make a patient comfortable and feel no pain but again the patient is left to die as the body systematically shuts down. Careful consideration should be given when assisted dying should be instituted and counseling of the patient and the family should be an integral part of the decision. Recently, a lawsuit was filed in New York seeking to legalize assisted suicide for terminallyRead MoreGrowing Up In The 1990s Vs Growing Up In The 2010s1199 Words   |  5 Pagesand music. In my opinion the 90s comes out on top as a better time to grow up in. The technology of the 90s was much more simpler and not as relied upon as in the 2010s. Cell phones were introduced in the 90s and were very big and clunky, only a few percent of people used them so you wouldnt see people glued to their phones all day. The World Wide Web had only just been invented and was a huge curiosity to the people discovering it. People of all ages in the 90s use to walk to stores and by aRead MoreSuicide Squad Prevention Treatment Center1711 Words   |  7 PagesOrganization’s name: Suicide Squad Prevention Treatment Center b. History - Suicide Squad Prevention Treatment Center (SSPTC) was established in 2013 by Michael Taylor and Marquis Jackson in 2013, in Fairbanks, Alaska. The history began when the group of friends realized that Alaska had the highest suicide rates in the United States, closely followed by Montana. Among American Alaska Natives aged 10 to 34 years old, suicide is the second leading cause of death. The word â€Å"suicide,† hit close to home

Introduction to Business Law Business Mortgage

Question: Describe about the Introduction to Business Law for Business Mortgage. Answer: The three legal issues that have been raised in this case are- Whether the guarantee and the mortgage, given by Amadios, were not enforceable because of the unconscionable conduct of the Commercial Bank of Australia. The issue that arose in the court was whether the guarantors were bound by the contract of guarantee considering the conditions in which they marked it. The third issue arose that whether there was any misrepresentation made by the Commercial Bank of Australia (Aust Lii, 1983). The three conclusions which were made by the appellate court were: There was an unconscionable conduct on part of the bank. This was the first conclusion on which, the bank had jumped (Brisbane Lawyers, 2016). The second conclusion was that the bank had the liability to disclose the full facts to the Amadios and there was when the Bank misrepresented. Amadios felt that their liability was fixed up till $50000. The Bank knew that the Amadios were not so appraised and also that their sons business was not flourishing. As it has been stated in various cases, the bank is under no obligation to disclose the facts to the surety. It is because there is no contract between the surety and the Bank. In fact, the Bank would be breaching its obligation of maintaining the confidentiality of the information about the customer in a case it discloses any of the facts. However, the Bank is under a duty to disclose all the facts, if the bank has made any special arrangement with the customer, which the surety cannot expect reasonable or natural. In the present case, there was an arrangement made between the customer and the Bank. It was regarding the leverage in the assigning of the overdraft limit. Therefore, herein the Bank was liable for misrepresentation and should have disclosed regarding this arrangement (ACL, 2016). The two facts that persuaded Justice Gibbs to come onto the conclusion that the bank had misrepresented by not disclosing the facts are- Firstly, the Bank did not disclose the mere fact that there was a special arrangement made between the bank and Vincenzo. The special arrangement was made in order to clear all the overdrafts. An immediate overdraft limit was to be given. This limit would be reduced in a week and further, it would be cleared off. The second fact which was stated by him was that the Bank had not merely dishonored the cheques instead they themselves became a party to their selective dishonor. The Bank wore a cloak and deceived the guarantors regarding the prosperity of the company. The ratio that was given by Mr. Gibbs was that the appellant that is the Bank should not succeed, as they had made a misrepresentation to the respondent that is Amadios. It was stated by him that the onus of proof should fall on the Bank, as the Bank would have to prove that the purchase was fair and reasonable and that the conduct of the Bank could not be excused as the respondents were poor and ignorant. Therefore, there was an absence of independent advice (Zhang, 2013).Therefore, the Bank was under an obligation to disclose all the material facts. Justice Mason stated that there was an unconscionable conduct on the part of the Commercial Bank of Australia. He gave the judgment on the fact that the Bank had defied the rules of equity and good conscience in order to gain a benefit under the transaction. The Bank took the advantage of an innocent party who was in an inferior position to that of the Bank and who also due to lack of any independent and voluntary will could not take a decision of its own. According to him, there was a gross inequality of the power of bargaining between the two parties in the given case. The judgment given by Justice Mason was different from the judgment given by Justice Gibbs as Justice Mason talked about the unconscionable bargain. He stated that the principles of equity were violated by the Bank while dealing with the respondents. Also, he stated that the respondents were not only at a disadvantage but there was a special disadvantage which affected them. The special disadvantage meant that the respondents could not by any chance know the actual situation and thereby were placed at a disadvantage by the Bank. The disability was of a special type. Therefore, the appellants should be held guilty (Australian Contract Law, 2013). As stated by Justice Mason there are various factors which has led to the evidence, that there is an inequality in the bargaining power- Firstly, the party who is innocent must be at a special disadvantage. The special disadvantage meant that they were unable to know their best interests. The disclosure was to be made by the bank and if it was made, the respondents would have never executed the contract. The respondents could not understand the language and therefore, they were placed in the disadvantageous position (Law Student , 2015). There is a difference in the understanding of the two judges regarding the two doctrines that is undue influence and unconscionable bargain. Justice Mason states that the difference between the two doctrines relates to the fact that, in undue influence there is no will whether independent or involuntary. However, in unconscionable bargain there is an independent and voluntary will but it is subdued by the superior party. According to Justice Deanne, the undue influence seeks the quality of the consent of the weaker party and the other doctrine that looks towards the conduct of the stronger party while dealing with another party suffering with a special disability (Moles Sangha, 2016). Justice Deanne stated that the conduct of the bank was unfair and unreasonable and that the Bank took the advantage of the special disadvantage of the respondents and therefore, it should be liable to quash the transaction unconditionally. This setting aside of the transaction would be done due to the application of the principles of equity. Also, there was a willful ignorance on part of the Bank (John Wiley Sons, 2016). The general test or the proper circumstance in which, the Bank would be deemed liable to the guarantor would be when there is any special arrangement between the Bank and the Customer and that the special arrangement has to be brought to the knowledge of the person who is becoming the guarantor. Also, the guarantor being under a special disadvantage should be told each and every material fact which would affect his decision and this should be done keeping in mind the principles of equity and fairness. References ACL, 2016. Commercial Bank of Australia v Amadio. [Online] Available at: https://www.australiancontractlaw.com/cases/amadio.html. Aust Lii, 1983. Commercial Bank of Australia Ltd v Amadio [1983] HCA 14; (1983) 151 CLR 447 (12 May 1983). [Online] Available at: https://www.austlii.edu.au/au/cases/cth/HCA/1983/14.html. Australian Contract Law, 2013. Commercial Bank of Australia v Amadio (1983) 151 CLR 447; [1983] HCA 14. [Online] Available at: https://www.australiancontractlaw.com/cases/amadio.html. Brisbane Lawyers, 2016. Unconscionable Conduct Under the Australian Consumer Law and Commercial Bank of Australia v Amadio. [Online] Available at: https://www.awbrisbanelawyers.com.au/unconscionable-conduct-under-the-australian-consumer-law-cba-amadio-lawyers-brisbane.html. John Wiley Sons, 2016. Commercial Bank of Australia Ltd v Amadio and another. [Online] Available at: https://www.johnwiley.com.au/highered/blaw/content110/case_summaries/bank_of_australia_vs_amadio.pdf. Law Student , 2015. Commercial Bank of Australia v Amadio. [Online] Available at: https://lawstudent.com.au/case/commonwealth/high-court-of-australia/commercial-bank-of-australia-v-amadio-1983-151-clr-447/. Moles, R.N. Sangha, B., 2016. Recent developments in unconscionability. [Online] Available at: https://netk.net.au/Contract/10Unconscionability.asp. Zhang, M., 2013. Commercial Bank of Australia Ltd v Amadio. [Online] Available at: https://globali.com/ro4xjujiiawj/commercial-bank-of-australia-ltd-v-amadio/.

Tesco International Learning Experience Essay Example

Tesco International Learning Experience Essay The Emerald Research Register for this journal is available at www. emeraldinsight. com/researchregister The current issue and full text archive of this journal is available at www. emeraldinsight. com/0959-0552. htm Retail multinational learning: a case study of Tesco Mark Palmer Aston Business School, Aston University, Birmingham, UK Abstract Purpose – This article examines the internationalisation of Tesco and extracts the salient lessons learned from this process. Design/methodology/approach – This research draws on a dataset of 62 in-depth interviews with key executives, sell- and buy-side analysts and corporate advisers at the leading investment banks in the City of London to detail the experiences of Tesco’s European expansion. Findings – The case study of Tesco illuminates a number of different dimensions of the company’s international experience. It offers some new insights into learning in international distribution environments such as the idea that learning is facilitated by uncertainty or â€Å"shocks† in the international retail marketplace; the size of the domestic market may inhibit change and so disable international learning; and learning is not necessarily facilitated by step-by-step incremental approaches to expansion. Research limitations/implications – The paper explores learning from a rather broad perspective, although it is hoped that these parameters can be used to raise a new set of more detailed priorities for future research on international retail learning. We will write a custom essay sample on Tesco International Learning Experience specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Tesco International Learning Experience specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Tesco International Learning Experience specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is also recognised that the data gathered for this case study focus on Tesco’s European operations. Practical implications – This paper raises a number of interesting issues such as whether the extremities of the business may be a more appropriate place for management to experiment and test new retail innovations, and the extent to which retailers take self-re? ection seriously. Originality/value – The paper applies a new theoretical learning perspective to capture the variety of experiences during the internationalisation process, thus addressing a major gap in our understanding of the whole internationalisation process. Keywords Learning, International business, Retailers, Multinational companies Paper type Case study Retail multinational learning 23 Introduction International retailers frequently emphasise the cognitive aspects of the retail internationalisation process. Examples of this abound but include Tesco’s utilisation of embedded research teams within Japanese families to monitor consumption behaviour prior to their acquisition of the Japanese C Two chain in 2003. Within the international retail literature, however, there has been limited detailed empirical or conceptual research on international retail learning (Clarke and Rimmer, 1997). Thus, although learning has played an important role in shaping the way retail companies behave in practice, comparatively few studies actually address international retail learning. An absence of detailed empirical or conceptual research on international retail learning is The author would like to thank Dr Barry Quinn at the University of Ulster for his thorough critiques of his ideas on an early draft of this work. This paper has developed out of doctoral work supported by Sainsbury’s. The author is also grateful for the assistance of British Stores Shops Association and, in particular, The George Spencer Trust under individual Research Awards. International Journal of Retail Distribution Management Vol. 33 No. 1, 2005 pp. 23-48 q Emerald Group Publishing Limited 0959-0552 DOI 10. 1108/09590550510577110 IJRDM 33,1 24 therefore a major gap in our understanding of the whole internationalisation process. It is contended that important insights and valuable lessons have been learned by retailers from their own successful international forays as well as the visible success of other companies in the international marketplace. Not all international retail operations have been successful however, and the dif? cult and highly contested process of scaling back of retailing operations to remedy mistakes may also result in an equally valuable learning process for international retailers (see Palmer 2000, 2002a, b). A number of researchers have called for research to re-examine the ways in which retailer internationalisation has been conceptualised (Dawson, 2001; Howard and Dragun, 2002). The recent critiques of Wrigley (2000), Burt and Sparks (2001) and Burt et al. (2002) suggest that the existing conceptualisations neither adequately capture the multiplicity and dif? ulties in retail internationalisation process, nor suf? ciently explain the variety of approaches to internationalisation being used by retailers. Various explanations of the retail internationalisation process are emerging, but one viable and promising line of inquiry is the area of international retail learning. Notable in this respect is Clarke and Rimmer’s (1997) analysis of Daimaru’s (a Japanese department store) investment in a new outlet in Melbourne, Australia, which provided an initial step towards understanding the cognitive aspects of the international retail investment process. Indeed, this research has drawn a number of important lessons learned from retail market entry and development. Despite the value of this initial research, and although the international retail learning process itself and the outcomes are occasionally referred to in the literature (see Treadgold, 1991; Alexander and Myers, 2000; Evans et al. , 2000; Vida, 2000; Dawson, 2001; Arnold, 2002), its conceptualisation and analysis remains largely under-theorised and under-developed. What is required, according to Clarke and Rimmer (1997), is a research approach that explores â€Å"the way in which a retail ? m re? ects on individual decisions it has made, and how this might in? uence their perceptions and actions†. From this perspective, it is critical to understand international retail experiences through re? ection and analysis, and to identify what has been learned from the internationalisation process. Furthermore, while some researchers in the ? eld have indicated that experienc e is important for many aspects of market entry and development (Treadgold, 1991; Williams, 1991a, b; Evans et al. 2000; Doherty, 2000) it is clear that these studies do not provide detailed empirical or conceptual understanding of this complex learning phenomenon. For example, this work does not directly deal with the questions: What are the components of this experience? What lessons can be drawn from this experience? How does this experience shape or inform the decision-making process of the international retailer? It would therefore appear that the international retail literature is less developed in considering what retailers have learned from their experience of internationalising store operations. This paper aims to probe these issues by providing a more extended debate and considered analysis of the concept of international retail learning within the context of Tesco’s internationalisation process. It should be noted that it is outside the scope of this paper to present a review of the international retail literature (see the excellent reviews by Alexander (1997); Alexander and Myers (2000); and Burt et al. (2003)). This would increase the length of the paper substantially while the theoretical background on international retail learning has previously been laid out in detail elsewhere (see Palmer and Quinn, 2004). In this paper, the discussion will mainly pertain to the empirical case study ? ndings of Tesco. The paper begins by brie? y positioning the case ? ndings by way of a conceptual framework put forward by Palmer and Quinn (2004) on international retail learning. More detailed discussion of this framework can be found in Palmer and Quinn (2004). Following this, an overview of the methodology is put forward. The main part of the paper presents the case ? ndings of Tesco and the paper will conclude with a discussion of the key ? dings. International retail learning framework Palmer and Quinn’s (2004) recent work provides a useful conceptual framework for examining the studies to date on international retail learning. Drawing on the broader management literature on organisational learning and international retailing, Palmer and Quinn (2004) synthesised the various components of international retail learning (see Figure 1). The broad components of Figure 1 frame a series of research questions for studying international retail learning and these include: . What do retail internationalists identify as the most important lessons learned from their experience of internationalising retail operations? . To what degree has this knowledge been absorbed by the internationalising retail company? . What is the locus of international retail learning diffusion or transfer? . What are the outcomes from the lessons learned and how do these shape the future decision-making and learning behaviour of the retailer? For the purposes of this paper, the aim is to explore the dimensions of international retail experience and how hese shape or inform the strategic decision-making process of the retailer. Thus it does not provide an in-depth analysis of the other components of this framework in relation to the international activities of Tesco. The experiences of Tesco are essentially conceptualised under three main broad dimensions. These Retail multinational learning 25 Figure 1. A framework of international retail learning IJRDM 33,1 26 dimensions make a d istinction between the internal corporate and the wider external view of international retail experience. The ? rst critical area refers to the internal strategic processes. The second theme concerns the external strategic processes. This includes the interactive aspects of the retailers’ international environment. The third dimension considers the internal operational functions. These dimensions are especially important when conceptualising experience and interpreting Tesco’s international learning in this paper. The paper now turns its attention to the methodology of the study and this section will brie? y outline the details of the primary research undertaken. Methodology This study employed an interpretative, qualitative methodology to examine the international retail learning. The single case approach has been an increasingly popular methodology within the retail internationalisation literature of late, and it has enabled various authors to provide some very important new insights into the subject area (Sparks, 1995; Shackleton, 1996a, b; Clarke and Rimmer, 1997; Wrigley, 2000). Furthermore, ? eld research that involves investigating the views and opinions of organisations directly and indirectly involved in the decision-making process is receiving increasing support within the literature (Shackleton, 1996a, b; Sparks, 1996; Palmer, 2002a, b; Palmer and Quinn, 2003). These authors have highlighted the limitations of relying solely on the views of the case company under investigation and have highlighted the insights into the retailer internationalisation process that can derive from surveying a diverse variety of organisations and stakeholders involved in the process. Stakeholder parties in the retail internationalisation process should therefore not be underestimated. Indeed it may be argued that a strong interdependence exists between investment banks and ? rms with respect to advising retail executives on strategy, structure, and international retail operations. Eliciting the views of investment bankers would therefore allow the research to gain access to the tacit knowledge and practical know-how gathered through years of experience through the direct interaction with the company via research, consulting and advisory services utilised by retail executives. Multiple and independent sources of evidence, including market research reports, company pro? les, ? nancial statements and so on were also used to corroborate the interview data and, by so doing, develop convergent lines of inquiry (Yin, 1994). The case of Tesco was chosen for three reasons. First, the transformation underway in Britain’s largest retailer has been profound, while its growth has been one of most consistent amongst its international peers (1995-2002), with estimated sales rising to e45. 9 billion in 2003. Indicative of the scale of its international ambitions, Tesco unveiled one of the most radical and ambitious internationalisation programmes that that would involve the development of 200 hypermarkets in Europe and Asia, generating GB? 10 billion sales per annum by 2004 and which, in proportional terms, would be equivalent to that of UK-based food retailers, ASDA and J. Sainsbury sales combined. This strategy, however, has been overshadowed by Wal-Mart’s $10. 6 billion takeover of ASDA in the UK and has gone largely unnoticed in the academic literature. Second, despite the scale and growth of Tesco’s internationalisation, the focus of many researchers has been on the international activity of US retailer, Wal-Mart (Arnold and Fernie, 2000; Palmer, 2000; Burt and Sparks, 2001; Hallsworth and Clarke, 2001; Fernie and Arnold, 2002), or Sainsbury’s capital investment in the US market (Shackleton, 1996a, b, 1998; Wrigley, 1997a, b, 1998; Muskett, 2000). Only modest attention has been attributed to Tesco in the academic literature (see Palmer, 2002b for a recent example). Tesco’s success abroad therefore remains an under-emphasised case within the contemporary academic literature. Third, internationalisation has been a major aspect of the strategy of Tesco over the years. Signi? cantly though, not all of Tesco’s international operations have been successful and this has resulted in some form of divestment. It is argued that divestment is a highly visible case of where learning is likely to have taken place. A total 62 interviews were undertaken during 1999 and 2000 with the leading food sector buy- and sell-side analysts, and international retail merger and acquisition specialists (i. e. those within the corporate strategy unit in the corporate ? nance division of investment banks) and senior executives of the retailer under investigation. In planning the interviews, particular attention was given to the danger of the interviewees presenting biased views and opinions (see Palmer and Sparks (2004) for a wider discussion of the limitations of this method). This research used â€Å"convergent in-depth interviewing† (Dick, 1990 cited in Carson et al. , 2001). In short, it is an in-depth interviewing method that allows the researcher to develop, clarify, verify and re? ne the core issues of the interview protocol. It consists of a number of interviews in which the procedure is both structured and unstructured. During the early stages the content of the interview is unstructured and ? exible during which the interviewee tells a story about key events or episodes and what they have learned about their experiences from these events. The process used in the interview then becomes more structured as the interviewer converges in speci? c issues of the research problem and to disprove the emerging explanations of the data (Carson et al. , 2001). The length of the interviews typically varied from half-an-hour to three-and-half-hours. Rather than concentrating on one or two aspects of the dimensions of Tesco’s international learning, the interview protocol explored learning initially from a broad perspective. In line with the arguments put forward by other researchers (Hallsworth, 1992; Clarke and Hallsworth, 1994; Clarke and Rimmer, 1997; Burt and Sparks, 2001, Dawson, 2001) a broader perspective may be necessary so that these parameters can be used to raise a new set of more detailed priorities for research on international retail learning. That is to say, each lesson is not necessarily an end in itself, but an entry point for a wider discussion. Data collection and analysis were simultaneous. Analysing data involved categorising and triangulating the evidence from the multiple perspectives, and the presentation of ? dings largely followed the most recent interview protocol. However, it should be noted that the analysis of learning is not easily de? ned in terms of beginning or end points and this research identi? ed extreme situations and critical incidents which were transparently observable for data collection. Moreover, Tesco’s experiences were not assessed by any quantitativ e measurement of the amount of learning occurred, but rather by reference to the content of these experiences and the impacts that such learning had on the outcome or trajectory of international expansion. The paper now reports the ? ndings from the in-depth interviews. The key themes from the ? ndings are discussed in the sections that follow. Excerpts from the in-depth interviews are used throughout the ? ndings section in order to illuminate and contextualise relevant themes. For con? dentiality reasons, the identities of respondents will not be disclosed during the remainder of this paper. This case study will be largely formatted in the same way as the dimensions outlined in the framework. The data Retail multinational learning 27 IJRDM 33,1 28 athered for this case study focus on Tesco’s European operations. While Tesco’s investment activities in Asia are strategically important, it is argued that the most insightful aspects of the company’s international investment and divestment activities occurred in the European market. The ? ndings proceed with an initial overview of the case company’s international developments. The main body of ? ndings follows this, and directly examines the lessons learned by Tesco from the internationalisation of retail operations and their impact on the future trajectory of international operations. Tesco’s international background This section provides an overview of the markets chosen by Tesco. The company initially expanded into the geographically close markets of Ireland and France. Tesco’s initial international foray was in 1979 when they purchased 51 per cent of Albert Gubay’s Three Guys operation for GB? 4 million in the neighbouring market of the Republic of Ireland. This expansion proved to be immature given the structural capacity for expansion and the relative strength of the company within their domestic market at the time of the initial international foray. This untimely venture abroad was summed up by one sell-side analyst: The perceived success (or otherwise) of their early venture abroad would have been considered insigni? cant to the company’s fortunes at home, and as a result, this largely undermined the company’s (perceived) efforts in the eyes of the ? nancial markets as being a peripheral and/or even a distraction to the core UK business. The continued realignment, focus and momentum of the company in the UK market provided the context in which internationalisation had taken â€Å"a secondary position† in the company’s corporate development agenda. Tesco subsequently divested the Three Guys operations to the Dublin-based supermarket company H. Williams in 1986. Towards the end of the 1980s, the company embarked on research efforts into possible international growth options and these primarily centred on the US market, but also covered several European countries. The company spent several years investigating the North American market during the late 1980s and early 1990s. The product of this research effort was the company’s move into the French market. Tesco’s ? st foray into mainland Europe with the acquisition of the medium-sized supermarket chain Catteau in December 1992 was intended to be the company’s springboard to international expansion and serve as a platform for European growth in particular. The company’s rationale at the time for acquiring a small regional chain was that they were going to build Catteau into a national chain in France. Tesco acquired an effective 85 per cent holding, leav ing 15 per cent of the ownership in the hands of management as part of an incentive scheme. According to the analysts’ research at the time, the company was attracted by Catteau’s good record and high pro? tability. Group turnover of the chain in 1991 was GB? 340 million and over 80 per cent of this revenue came from retailing (Catteau also had wholesaling and franchise activities). Management felt that Catteau’s impressive net pro? tability re? ected the economies gained from a tight geographical clustering of stores and the strong centralised cost controls, and as a result, the ? nancial markets were largely supportive: At the time the ? ancial markets pointed out that Tesco had done all the classic right things – the lesson learned from UK retailers’ forays overseas has been that it is vital to buy a successful business rather than a â€Å"turnaround† situation and retain strong local management. By the end of the middle of the 1990s, Tesco would begin to question the acquisition of Catteau, and later in 1997 would completely wit hdraw from France. For much of this early expansion, the company focused on structurally mature markets, but with more recent expansion the company has been more disposed toward emerging markets (see Table I). The third phase of the company’s international expansion was in 1995, when management acquired the Global supermarket chain in Hungary for GB? 15 million. This did not represent a particularly expensive entry, and indeed, this was re? ected in the poor quality of the assets purchased – in total 43 small stores. The intention of the company was not to trade the stores in the long-term, but rather to secure a foothold in the market and learn from these businesses, while later building a larger hypermarket business based on their experiences. Using the Hungarian acquisition as a foothold in eastern Europe, the company subsequently acquired Savia SA in Poland for GB? 8 million in late 1995, which was, again, a chain of 36 small supermarkets acquired for relatively little ? nancial consideration and designed to secure a foothold in the Polish market for Tesco from which to develop a hypermarket business. In 1996 the company entered the Czech Republic and Slovakia through the acquisition of Kmart for GB? 77 million, acquiring a portfolio of 13 stores with an average selling space of 72,000 ft2. Essentially the Kmart business geographically was an in-? ll acquisition between Tesco’s Polish and Hungarian investments. Tesco also re-entered the Irish market with the acquisition of ABF’s Irish food retailing business for GB? 630 million in 1997. Following the ABF acquisition, the company secured their position as the largest food retailer in Ireland with 109 supermarkets and annual sales of GB? 1. 23billion. And in addition Tesco captured 17. 5 per cent of the market in Northern Ireland and 19. per cent in the Republic securing number one position in both markets. The initial move into Asia, and the Thailand market in particular, came in May 1998 with the purchase of a 75 per cent majority controlling stake in Lotus, a chain of 13 hypermarkets which cost GB? 111 million for the equity – assuming GB? 89 million as their share of Lotus’s debt. Lotus’ previous owner, Thai CP Group (a major agricultural supplier in the region) retained a 17 per cen t stake, with SHV Makro holding the remaining 8 per cent. Tesco subsequently entered South Korea. In March 1999, Tesco formed a joint venture with Samsung, one of South Korea’s largest conglomerates, into Year 1979 1992 1994 1994 1998 1999 2000 2001 2002 2003 Country Ireland France Hungary Czech Republic/Slovakia Thailand South Korea Taiwan Malaysia Poland Japan Method of entry Acquisition of The Three Guys chain Acquisition of Catteau Acquisition of 51 per cent of Global Acquisition of K-Mart business Acquisition of 75 per cent share of Lotus Partnership with Samsung (81 per cent) Acquisition of one Makro store Joint venture with Sime Darby Bhd (Tesco share 70 per cent) Acquisition of HIT hypermarket from Dohle Gruppe Acquisition of the C Two (C2) Retail multinational learning 29 Source: Not disclosed Table I. Tesco’s international expansion IJRDM 33,1 30 which the company invested GB? 80 million in cash. Later that year the company increased their share of the joint venture from 51 per cent to 81 per cent at a cost of a further GB? 30 million. Tesco further developed operations in the region when they entered Malaysia in early 2002. In a similar structure to the other Asian operations, the Malaysian operation, Tesco Stores (Malaysia) Sdn Bhd, was established as a joint venture with a local company Sime Darby Behad. Tesco would own 70 per cent of the equity, but the operation would be under local control. Tesco later entered Japan during July 2003. Dimensions of Tesco’s international retail experience This section provides an overview of the various dimensions of Tesco’s international retail experience emerging from the in-depth interviews. Important lessons learned are extracted from the company’s international retail experiences. Internal strategic processes Market section experience. Tesco’s internationalisation raises several questions regarding the nature of their market selection decision experiences. Tesco’s decision-making process highlights the contrasting motivational structures that underpin the various paths towards international markets which eventually led to different spatial behaviours. In qualitative terms, the interviewees highlighted a number of important characteristics of Tesco’s market selection decisions: . Retaining spatial focus is more important than capitalising on small-scale opportunities in diverse markets. Competition from local retailers in their chosen markets is virtually non-existent. . Dynamics for the international retailers are relatively level (which is not the case in Latin America where Carrefour has operated for almost 20 years). . Capitalised on oppo rtunistic events unfolding within the existing portfolio of international retail markets. Tesco’s expansion was spatially characterised as being largely regional in nature and less global oriented. Cautiously, Tesco had decided to dominate the smaller central European markets that are unlikely to attract much attention from the large retail multinational peers such as Carrefour and Wal-Mart who preferred to focus on the larger markets. The company incrementally entered markets rather than entering several markets at the same time, limiting the large start-up losses as one executive explained: What is important to us is not the number of countries we are present in but rather that we attain, and/or sustain number one or two position in each of these countries. The aim is to balance the global scale that comes from Tesco with the local strength of being a market leader. Market position gives you market share, which in turn gives you scale, which in theory, should allow you to have the lowest cost base, best buyers, best offers to customers, therefore the best revenues, earnings and dividend growth. That is why retail multinationals aim for leadership in markets and strong regional presence. It’s a virtual circle. The importance of due diligence processes in foreign markets and/or target’s operations is repeatedly inferred from the company’s executives and the corporate advisors. During the interviews, the company’s management suggested that initial phase of expansion via international acquisitions placed too much emphasis on opportunism: Organic growth is, in your hands, acquisition-driven, consolidation is not. Acquisition-driven consolidation is opportunistic, particularly with businesses that are privately owned. It’s not something that is easily predictable. We are not blind to acquisition opportunities, but the nature of the opportunities and when they present themselves is anybody’s guess. Organic store-by-store development allows for a much more strategic approach to internationalisation. Retail multinational learning 31 In turn, this would result in the management placing greater emphasis on store-by-store development that allowed the company to become more strategic in terms of their selection of markets, procurement, distribution and store locations. Based on this evidence, it was apparent that the nature of the market selection decisions would be shaped by the mode of entry used and whether or not opportunities existed. Entry mode experience. Tesco used a combination of multinational entry mode strategies within one country. As previously discussed, Tesco entered the central and eastern Europe by acquiring a relatively small chain of convenience stores in Hungary, a supermarket business in Poland and a department store chain in the Czech Republic and Slovakia (see Table II). It was certainly unusual for such a large public company to become involved in these operations, and even competitors at the time questioned the logic of their approach. However, the use of â€Å"seed† acquisitions with a view to develop knowledge of the market before expanding organically through store-by-store development allowed Tesco to minimise their own human and ? ancial capital in the face of potential economic and political uncertainty. Some of these small stores would later be closed down and replaced by large hypermarkets nearby. Although Tesco faced criticism and, indeed, pressure from the ? nancial markets, there are sometimes comp elling reasons for retaining a small operating presence in a foreign market where international competitors are already established. First, the small presence would facilitate the implementation of an acquisition strategy by securing the necessary contacts and networks into foreign retailers and local suppliers, especially considering the challenges associated with family owned and controlled chains. Second, retaining a direct and small operating presence in a competitors’ major market would lead to important insights into the competitive behavioural dynamics of competition that otherwise would not be possible without a direct presence. During the interviews, management made this point: The reality is that you are not going to learn everything until you either open a store or purchase a chain in the new market. Price (GB? million) 13. 4 8. 0 77. 0 200. 0 80. 0 386 Sq. footage (million) 0. 1 0. 2 1. 0 1. 6 0. 2 NK Country Hungary Poland Czech Republic and Slovakia Thailand South Korea Poland Source: Not disclosed Acquisition Global Savia K-Mart Lotus Homeplus HIT Date June 1994 November 1995 March 1996 March 1999 April 1999 July 2002 No. of stores 43 36 13 13 2 15 Table II. International acquisitions by Tesco in emerging markets IJRDM 33,1 32 Small experiential or pilot stores were an integral part of initial learning phase of expansion, while later might be seen as surplus to requirements to international expansion, and consequently divested. Indeed, after an initial period of understanding these store practices, management decided that the primary development comprised the hypermarket format. The development of the new hypermarket format was primarily driven through two pilot stores. Despite a relatively cautious approach to market selection, Tesco rather mbitiously developed a completely new format in a distant market – a format, moreover, which had not been tested in the domestic market. This approach allowed the company to experiment and radically depart from their existing domestic supermarket format and extend the non-food merch andise content of their international store operations. Tesco’s entry mode experience did not mirror the experiences adopted by manufacturing companies. In the broader international literature Chang’s (1995) ? ndings showed that when Japanese electronic ? rms ? rst acquired an international business, they did so in one in which they had a strong competitive advantage in order to reduce the risk of failure. In stark contrast Tesco entered new markets by acquiring relatively weak target ? rms or by launching into areas where they were less strong in terms of a distinct competitive advantage. Tesco’s initial forays into Ireland and Czechoslovakia clearly illustrate this point. In Ireland, dif? culty with post integration led to the realisation that these â€Å"turnaround† cases were disproportionately demanding for management resources, and in the Czechoslovakia Tesco moved into non-food merchandise lines by acquiring the Kmart department stores. Divestment experience. What surfaced as a main theme from the ? ndings was the intense learning process during international retail divestments. The ? dings indicated that failure or partial failure during the

Gsk Case Study Essays

Gsk Case Study Essays Gsk Case Study Essay Gsk Case Study Essay Kline Public Relations Plan Case Study GlaxoSmithKline Healthcare Reform Accessibility to Medicines: Public Relations Plan Case Study by Jill Leigh Bullock Leigh Publishing Publicist WVU Graduate Student To Learn More About Leigh Publishing Contact [emailprotected] com RI? FH www. leighpublishing. com Case Study Public Relations Plan provided in conjunction with the Perley Isaac Reed School of Journalism Integrated Marketing Communication Master’s Program at West Virginia University Integrated Marketing Communications 618: Public Relations Dr. Debra Davenport October 26, 2009 GlaxoSmithKline Public Relations Plan Case Study Page 1 GlaxoSmithKline Public Relations Plan Case Study Page 2 GlaxoSmithKline Public Relations Plan Case Study Page 3 GlaxoSmithKline Public Relations Plan Case Study Page 4 GlaxoSmithKline Public Relations Plan Case Study Page 5 GlaxoSmithKline Public Relations Plan Case Study Page 6 GlaxoSmithKline Public Relations Plan Case Study Page 7 GlaxoSmithKline Public Relations Plan Case Study Page 8 GlaxoSmithKline Public Relations Plan Case Study Page 9 GlaxoSmithKline Public Relations Plan Case Study Page 10 GlaxoSmithKline Public Relations Plan Case Study Page 11 GlaxoSmithKline Public Relations Plan Case Study Page 12 GlaxoSmithKline Public Relations Plan Case Study Page 13 GlaxoSmithKline Public Relations Plan Case Study Page 14 GlaxoSmithKline Public Relations Plan Case Study Page 15 GlaxoSmithKline Public Relations Plan Case Study Page 16 GlaxoSmithKline Public Relations Plan Case Study Page 17 GlaxoSmithKline Public Relations Plan Case Study Page 18 : GlaxoSmithKline Public Relations Plan Case Study Page 19 GlaxoSmithKline Public Relations Plan Case Study Page 20 GlaxoSmithKline Public Relations Plan Case Study Page 21 GlaxoSmithKline Public Relations Plan Case Study Page 22 GlaxoSmithKline Public Relations Plan Case Study Page 23 GlaxoSmithKline Public Relations Plan Case Study Page 24 GlaxoSmithKline Public Relations Plan Case Study Page 25 GlaxoSmithKline Public Relations Plan Case Study Page 26 GlaxoSmithKline Public Relations Plan Case Study Page 27 GlaxoSmithKline Public Relations Plan Case Study Page 28 GlaxoSmithKline Public Relations Plan Case Study Page 29 GlaxoSmithKline Public Relations Plan Case Study Page 30 GlaxoSmithKline Public Relations Plan Case Study Page 31 GlaxoSmithKline Public Relations Plan Case Study Page 32 GlaxoSmithKline Public Relations Plan Case Study Page 33 GlaxoSmithKline Public Relations Plan Case Study Page 34 GlaxoSmithKline Public Relations Plan Case Study Page 35 GlaxoSmithKline Public Relations Plan Case Study Page 36 GlaxoSmithKline Public Relations Plan Case Study Page 37 GlaxoSmithKline Public Relations Plan Case Study Page 38 GlaxoSmithKline Public Relations Plan Case Study Page 39 GlaxoSmithKline Public Relations Plan Case Study Page 40 GlaxoSmithKline Public Relations Plan Case Study Page 41 GlaxoSmithKline Public Relations Plan Case Study Page 42 GlaxoSmithKline Public Relations Plan Case Study Page 43 GlaxoSmithKline Public Relations Plan Case Study Page 44 GlaxoSmithKline Public Relations Plan Case Study Page 45 GlaxoSmithKline Public Relations Plan Case Study Page 46 GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 Page 47 Do more, feel better, live longer August 2009 Interim Update Updates to information in our 2008 Corporate Responsibility report published in March 2009 have been inserted into the relevant sections of the report and are highlighted in blue boxes in a similar style to this text. Our responsibility 980 Great West Road, Brentford, Middlesex, TW8 9GS, UK Tel: +44 (0)20 8047 5000 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 48 Corporate Responsibility Report 2008 Contents You have downloaded the full Corporate Responsibility Report 2008. Corporate responsibility at GSK Message from the CEO Our Corporate Responsibility Principles Business case for corporate responsibility Our key issues Corporate responsibility governance Stakeholder engagement About our reporting Benchmarking Assurance and internal audit Corporate responsibility data summary Resources and downloads 4 6 8 10 11 13 21 23 25 27 30 Research practices Emerging technologies – Cloning technology and stem cell research – Genetic research – Collaborative research on emerging technologies Animal research Human tissue research Medical governance Clinical research – Planning and approval – Informed consent – Post-trial treatment – Clinical trials in the developing world Public disclos ure of clinical research Patient safety – Patient safety governance framework – Collecting and reporting safety data – Performance 0DLQWDLQLQJ WKH FRQ? GHQWLDOLW of research participants Working with healthcare professionals Training and auditing Case studies QAs 104 105 106 107 108 109 115 116 117 118 119 120 121 122 125 126 127 132 133 134 135 138 140 Contribution to global health The cost of disease The role of vaccines Treating ill health Disease awareness and prevention Investing in RD RQWULEXWLQJ WR VFLHQWL? F XQGHUVWDQGLQJ 3UHSDULQJ IRU SDQGHPLF AX QAs 31 32 33 35 39 44 46 48 51 Access to medicines Our approach and contribution The role of others Developing countries – Research and development – Public-Private partnerships – Product registrations – Preferential pricing – Pricing in middle-income countries Developed countries Pricing our medicines Intellectual property The future Response to assurance recommendations Case studies QAs 53 55 57 59 60 71 73 75 79 86 88 89 93 96 98 101 Ethical conduct Code of Conduct and business ethics Marketing ethics – Relationships with healthcare professionals – Direct-to-consumer advertising Training and awareness – Leading by example – Performance and plans Monitoring and compliance Case studies QAs 42 143 145 147 151 154 156 157 159 163 165 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Corporate Responsibility Report 2008 Contents Page 49 Supply chain Responsibility and our supply chain – Human rights clause – Choosing suppliers – Monitoring and engagement – Supplier diversity – Fair treatment of suppliers Maintaining quality Security of supply Counterfeiting Case studies QAs 67 168 170 171 172 176 178 179 180 181 184 185 Our people Our culture and behaviours Restructuring Consultation Communication Diversity and inclusion Training and development Reward and recognition Health, safety and wellbeing – Health and safety management – Hazard assessment and communication – Safety programmes – Health and wellbeing programmes – Health and business continuity – Training and awareness – Performance Case studies QAs 255 57 258 259 260 263 267 269 270 271 273 275 278 280 281 282 288 290 Environmental sustainability Plan for excellence – Targets – The journey to sustainability Man aging EHS and sustainability – EHSS vision and policy – Training and awareness – Audits and compliance – Reward and recognition – Management of EHSS Environmental fundamentals – Wastewater – Hazardous and non-hazardous waste – Contaminated land – Emissions to air – EHSS in business processes – Supplier performance Sustainability – Materials HI? FLHQF – Climate change and energy – Water use – Product stewardship – Packaging Open and transparent relations – Stakeholder engagement – EHSS reporting – Assurance – GSK response to assurance QAs Environmental metrics 186 187 188 190 192 193 194 196 198 199 200 201 204 210 211 216 217 218 219 221 230 233 240 241 242 243 244 247 249 250 Human rights Employees Suppliers Communities Society Activities in sensitive countries 292 293 294 295 296 297 Public policy and patient advocacy Our approach to external affairs Public policy activity in 2008 – Advocacy on healthcare and disease prevention – Advocacy on research practices – Advocacy on patient safety – Advocacy on intellectual property – Advocacy on pricing and competitiveness Political contributions and lobbying expenditures Patient advocacy – Transparency – Understanding patients – Developing industry standards – Advocacy in 2008 QAs 298 299 301 302 304 306 307 309 310 312 314 315 316 317 318 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Corporate Responsibility Report 2008 Contents Page 50 Our work with communities Community investment Preventing disease – Eliminating lymphatic ? ODULDVLV – Personal Hygiene And Sanitation Education (PHASE) – Local programmes Building community capacity – Combating HIV/AIDS – Positive Action – Combating malaria – Africa Malaria Partnership – Local programmes – Responding to disasters around the world Supporting science education Our plans 319 321 323 324 325 326 327 328 329 330 332 333 335 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 51 Home Responsibility Corporate responsibility at GSK Corporate Responsibility Report 2008 Corporate responsibility at GSK Corporate responsibility (CR) is central to our business. We aim to operate in a way that reflects our values, to understand and respond to stakeholder views and to connect business decisions to ethical, social and environmental concerns. We seek to minimise the negative impacts and maximise the benefits of our business. Read a message from our CEO on the importance of CR at GSK. Every GSK employee is responsible for upholding our values and maintaining high ethical standards. Our Corporate Responsibility Principles define our approach to our key responsibility issues and provide guidance for employees on the standards to which the company is committed. We communicate with our people to underline our commitment to corporate responsibility and to update them on our progress. We also engage with our external stakeholders  ± including healthcare professionals, investors, patients, nongovernmental organisations, local communities and suppliers  ± to identify key issues and to gain feedback on our approach to corporate responsibility. Our business makes a valuable contribution to society through the medicines and vaccines we produce which improve people ¶s lives. However, we know that the research and development, manufacture and sale of medicines and vaccines raise ethical issues. Consequently, the pharmaceutical industry is subject to a high level of public scrutiny and sometimes critical media coverage. We aim for the highest ethical standards and we regularly report on our progress. This is essential for maintaining good relationships with our stakeholders, achieving the goals of our strategic priorities and ensuring the future sustainability of our business. It also supports our inclusion in key sustainability indices such as the FTSE4Good index and Dow Jones Sustainability Index. See how we scored in industry and investor benchmarks. Our Corporate Responsibility Principles define our approach to our key responsibility issues and provide guidance for employees on the standards to which the company is committed. Read about our management structures and processes for advancing progress on our CR Principles. Back to top Page 3 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 52 Home Responsibility Corporate responsibility at GSK Message from the CEO Corporate Responsibility Report 2008 Message from the CEO A new mindset Welcome to GSK ¶s Corporate Responsibility report which provides information on our activity and performance during 2008. We want to be a company that is forward looking, innovative and willing to try new approaches and partnerships; a company that is constantly looking for new and sustainable ways to increase access to our medicines and vaccines, especially for those least able to pay. We have made significant progress in helping to address global healthcare challenges. For example, over the past ten years we have donated over one billion tablets to the programme to eliminate lymphatic filariasis, a debilitating tropical disease and we are doubling manufacturing capacity to 600 million tablets a year. Our commitment to preferential pricing means we offer our AIDS and malaria medicines at not-for-profit prices in the world ¶s poorest countries. We also supply our vaccines to organisations such as GAVI and UNICEF at preferential prices, typically 10-20 per cent of the prices in developed countries. But for every success story, there are examples of where we could do more. As I review our performance, I believe it is time for a new mindset in our industry and a new contract with society. In these difficult economic times it is a challenge to think beyond short-term performance. But we must look to the long-term and not be distracted by our own economic problems when the needs of the developing world remain just as pressing. To begin with, there are four areas where we can show we are going to do things differently. First, we are exploring a more flexible approach to intellectual property rights to incentivise much needed research into medicines for 16 neglected tropical diseases where there is a severe lack of research. One option is a Least Developed Country (LDC)  µpatent pool ¶ in to which we would put our relevant small molecule compounds, process patents or other knowledge, and which would allow others access to develop and produce new products. Secondly, on 1 April 2009 we will reduce our prices for patented medicines in the 50 poorest countries in the world, the LDCs, so they are no higher than 25 per cent of the developed world price. Where possible we will reduce our prices further while ensuring we cover our manufacturing costs so this offer is sustainable. We also recognise the challenge in middle-income countries where there is a wide disparity in incomes and ability to pay. Here our intention is to work on a case-by-case basis recognising that there is no  µone size fits all ¶ solution to improving access to medicines in these countries. Thirdly, we will seek out partnerships and open the doors of our developing world research centre in Spain. We already know what partnership can achieve  ± for example, we successfully trialled a malaria vaccine candidate in partnership with the PATH ¶s Malaria Vaccine Initiative and the Bill and Melinda Gates Foundation. If we extend this approach the benefits will be huge. Fourthly, working with partners such as NGOs, we will reinvest 20 per cent of the profit we make from selling medicines in LDCs to support the strengthening of healthcare infrastructure in these countries. Our sales in LDCs are relatively low so this profit is limited; initially this funding will amount to ? 1 to ? 2 million annually. But by our action we hope to send a signal to all multi-national companies operating in LDCs to join us and make a meaningful change in these countries. In all developing countries we must transform GSK into a local company addressing local healthcare needs. Our Brazilian business is leading the way  ± supplying vaccines and sharing technical expertise to help build local capacity. We will not forget that significant healthcare challenges exist in developed countries too. We must work in partnership to create a virtuous circle, where industry gets rewarded for demonstrating genuine innovation, Page 4 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 53 healthcare payers get value-for-money because our medicines save them from high-cost healthcare interventions, and more patients get the medicines they need. Of course, access to medicines is not the only issue that counts. We want GSK to be recognised around the world by all stakeholders as a company with the highest ethical standards. We made good progress in 2008. We committed to stopping all corporate political contributions from 2009. Our decision to report more fully on our funding for medical education, atient groups and payments to physicians, will increase transparency and provide reassurance to stakeholders. Reflecting our commitment to animal welfare, we took a voluntary decision to end research in great apes, the highest-order of animals next to humans. It is time for a new mindset in our industry and a new contract with society. With the support of other pharmaceutical companies and partners outside the industry, I believe significant improvements in human health can really be achieved. Andrew Witty, CEO Back to top Page 5 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. df GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 54 Home Responsibility Corporate responsibility at GSK Our Corporate Responsibility Principles Corporate Responsibility Report 2008 Our Corporate Responsibility Principles Our Corporate Responsibility Principles identify our key responsibility issues and provide guidance for employees on the standards to which GSK is committed: Employment practices We will treat our employees with respect and dignity, encourage diversity and ensure fair treatment through all phases of employment. We will provide a safe and healthy working environment, support employees to perform to their full potential and take responsibility for the performance and reputation of the business. Read more about our employment practices. Human rights We are committed to upholding the UN Universal Declaration of Human Rights, the OECD guidelines for Multi-National Enterprises and the core labour standards set out by the International Labour Organization. We expect the same standards of our suppliers, contractors and business partners working on GSK ¶s behalf. Read more about our approach to human rights. Access to medicines We will continue to research and develop medicines to treat diseases of the developing world. We will find sustainable ways to improve access to medicines for disadvantaged people, and will seek partnerships to support this activity. Read about our approach in Access to medicines. Leadership and advocacy We will establish our own challenging standards in corporate responsibility, appropriate to the complexities and specific needs of our business, building on external guidelines and experience. We will share best practice and seek to influence others, while remaining competitive in order to sustain our business. Community investment We will make a positive contribution to the communities in which we operate, and will invest in health and education programmes and partnerships that aim to bring sustainable improvements to under-served people in the developed and developing world. Read about our work with communities. Engagement with stakeholders We want to understand the concerns of those with an interest in corporate responsibility issues. We will engage with a range of stakeholders and will communicate openly about how we are addressing CR issues, in ways that aim to meet the needs of different groups while allowing us to pursue legitimate business goals. Read about our stakeholder engagement. Standards of ethical conduct We expect employees to meet high ethical standards in all aspects of our business, by conducting our activities with honesty and integrity, adhering to our CR principles, and complying with applicable laws and regulations. Read about ethical conduct. Research and innovation In undertaking our research and in innovating: We may explore and apply new technologies and will constructively engage stakeholders on any concerns that may arise. We will ensure that our products are subject to rigorous scientific evaluation and testing for safety, effectiveness and quality We will comply with or exceed all regulations and legal standards applicable to the research and development of our products Read more about our research practices. Products and customers We will promote our products in line with high ethical, medical and scientific standards and will comply with all applicable laws and regulations. Read more about our marketing ethics. Page 6 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 55 Caring for the environment We will operate in an environmentally responsible manner through systematic management of our environmental impacts, measurement of our performance and setting challenging performance targets. We will improve the efficiency of all our activities to minimise material and energy use and waste generated. We aim to find opportunities to use renewable materials and to recycle our waste. Read more about environmental sustainability. Back to top Page 7 of 336 Source: Retrieved October 24, 2009, from www. gsk. om/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 56 Home Responsibility Corporate responsibility at GSK Business case for corporate responsibility Corporate Responsibility Report 2008 Business case for corporate responsibility Demonstrating that our practices are responsible and ethical benefits the business in the following ways: An improved reputation and greater trust in GSK products The ability to attract, retain and motivate talented people. This is becoming increasingly important as fewer young people in our major markets choose science-based careers Constructive engagement with stakeholders. This helps us to prevent avoidable conflict and identify innovative approaches that benefit GSK and wider society Greater access to markets and the ability to influence healthcare policy through improved relationships with regulators and healthcare payers. Helping governments to increase access to medicines and resolve healthcare challenges is particularly important Greater ability to anticipate and prepare for legislative changes and maintain a competitive advantage Helping to maintain support for the intellectual property system by finding innovative ways to increase access to medicines Reduced costs and more efficient use of resources through increased environmental efficiency Our business strategy Our business performance and development are driven by three strategic priorities which are supported by our corporate responsibility activities. We believe that corporate responsibility should be managed as part of our overall business strategy and through our day-to-day business operations. For this reason we do not have a separate corporate responsibility strategy at GSK. Corporate responsibility and our strategic priorities We have established strategic priorities which we believe will increase growth, reduce risk and improve our long-term financial performance: Grow a diversified global business Deliver more products of value Simplify the operating model We believe these priorities will enable us to navigate the coming years more successfully and retain our leading-edge position as a company able to meet patients ¶ and healthcare providers ¶ needs into the future. Running our business in a responsible way is fundamental to our success and inseparable from our strategic priorities. We want to work in way that reflects our values, seeks to understand and respond to stakeholder views and connects our business decisions to ethical, social and environmental concerns. In this way we aim to minimise the negative impacts and maximise the positive benefits of our business. Page 8 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 57 Back to top Page 9 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. df GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 58 Home Responsibility Corporate responsibility at GSK Our key issues Corporate Responsibility Report 2008 Our key issues Our CR reporting is focused on the most material (significant and relevant) issues for our business. The following factors influence our materiality assessment: Our business strategy Our risk management processes. Stakeholder interest, including investor feedback Changes in our business and operations, for example the types of product we produce or the locations in which we operate. Existing and proposed legislation Public opinion and press coverage We have identified the following responsibility issues as most material to GSK: The contribution our core business makes to health through research, development, manufacture and the sale of medicines and vaccines Increasing access to medicines in under-served communities Ethical standards in research and development, and sales and marketing Our environmental impact, particularly climate change Back to top Page 10 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. df GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 59 Home Responsibility Corporate responsibility at GSK Corporate responsibility governance Corporate Responsibility Report 2008 Corporate responsibility governance Our Corporate Responsibility Committee (CRC) of Non-Executive Directors provides high-level guidance on our approach to CR. The CEO and members of the Corporate Executive Team (CET) are accountable for responsible management of the business and participate in CRC meetings. During 2008 the Committee members were Sir Christopher Gent (Chair), Dr Stephanie Burns, Dr Daniel Podolsky, Sir Ian Prosser and Tom de Swaan. The Committee meets three times a year to review our policies and progress on our CR Principles. The Committee reviews our performance against five of our CR Principles annually. These are access to medicines, standards of ethical conduct, research and innovation, employment practices and community investment. Other Principles are discussed at least once every two years. The Committee reports its findings to the Board. Management of corporate responsibility During 2008 the CRC reviewed GSK ¶s activity in a number of areas, including access to medicines, community partnerships, humanitarian donations, employee volunteering, sales and marketing practices, disclosure of funding of medical education and patient advocacy groups, product safety and communication of clinical trial results, RD on diseases of the developing world, use of animals in research, outsourcing of research, research in emerging markets, reduction of employee numbers through restructuring, employee consultation requirements and employment litigation n the US. The Committee also reviews and signs off the annual performance information published on this website and our annual CR highlights document. To augment GSKs engagement with stakeholder opinion, in March 2009 Sophia Tickell was appointed as an external advisor to the Corporate Responsibility Committee. Sophia is an Executive Director and member of the Leadership team at SustainAbility, a think tank and consultancy that seeks to enhance business engagement with social and environmental concerns. Sophia has extensive experience of constructively challenging companies to increase their understanding of societal expectations and to develop strategies to meet them. She has gained this experience in her work as a journalist in Latin America, through her work in Page 11 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 60 nternational development and her advocacy work at Oxfam and, most recently, through her direction of the investor-led Pharma Futures dialogues which aim to better align societal and shareholder value. Sophia will attend the meetings of the Corporate Responsibility Committee and advise the company in this capacity. Read more about the Corporate Responsibility Committee. Corporate responsibility risks Our Risk Oversight and Compliance Council (ROCC) coordinates the management of significant business risks. The ROCC also considers reputational and corporate responsibility risks. Read more about risk management and compliance at GSK. Management structure CR covers a very diverse range of issues at GSK so we believe it should be managed within our business functions, where the relevant subject experts work. We have a cross-functional team made up of representatives from key business areas which oversees development, implementation and communication of policies, including any responsibility elements, across GSK. The members are senior managers with direct access to our Corporate Executive Team. We have a small central CR team to coordinate policy development and reporting specifically with respect to CR, and to communicate with socially responsible investors and other stakeholders. Measuring performance We have established metrics and key performance indicators to track our performance on responsibility issues. Back to top Page 12 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 61 Home Responsibility Corporate responsibility at GSK Stakeholder engagement Corporate Responsibility Report 2008 Stakeholder engagement Stakeholder engagement and dialogue enables us to connect with the views and opinions of the societies in which we operate. It helps us identify important issues and shape our responses in the interest of our shareholders and wider society. Regular engagement means we are better informed of emerging and current issues and changing societal expectations. It provides an opportunity for us to voice our approach to responsibility issues, obtain important feedback and build trust. Most of this discussion takes place in the normal course of business. For example, our scientists regularly meet academics, researchers and other pharmaceutical companies through advisory boards and medical conferences. Here we describe how we engage with our stakeholders, give examples of our engagement in 2008 by stakeholder group and provide information on how we are responding to the feedback we receive. You will find further examples of our engagement with stakeholders throughout this website. Back to top Page 13 of 336 Source: Retrieved October 24, 2009, from www. sk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 62 Home Responsibility Corporate responsibility at GSK Stakeholder engagement How we engage Corporate Responsibility Report 2008 How we engage Healthcare professionals We engage with healthcare professionals in many ways, including through our sale s representatives and when running clinical trials. Read about our research and ethics policies governing relationships with healthcare professionals. Patients GSK researchers and scientists meet patients as part of our  µFocus on the Patient ¶ initiative. This engagement influences our understanding of diseases and our research priorities, read more in our case study. We also support the work of patient advocacy groups and we conduct market research via third parties to understand patient needs. Governments and regulators We engage in debate on legislation and seek to influence policy decisions that affect GSK. We also engage with governments on responsibility-related issues. Healthcare providers We engage with healthcare providers through our government affairs, marketing and access to medicines activities. Investors We meet regularly with investors and socially responsible investors. Read more about our investor engagement activities. Employees We seek feedback from our employees through regular surveys. We also consult employees on changes that affect them and discuss business developments through regional and national consultation forums. Local communities Our interactions with local communities are managed by individual GSK sites. Read more about our financial and practical support for communities . Multilateral agencies We engage with multilateral agencies through our access and public health initiatives. Non-governmental organisations (NGOs) We engage with international and local NGOs through our access , education and public health programmes and as part of our public policy work. We also engage regularly with animal welfare organisations. Read more about animal research at GSK . Scientific community and academic partnerships It is important for GSK to be part of scientific debates and we are involved in a number of academic collaborations. Suppliers We hold global and regional supplier review meetings where senior GSK managers address and interact with suppliers on key issues. Read more about our engagement with suppliers. Peer companies We engage with peer companies through membership of pharmaceutical industry organisations, for example Page 14 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study g g p p g p p EFPIA, PhRMA, and IFPMA, and through collaboration on specific projects. Back to top Appendix A: GSK Corporate Responsibility Report, 2008 (cont. Page 63 y g p Page 15 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 64 Home Responsibility Corporate responsibility at GSK Stakeholder engagement Engagement with employees Corporate Res ponsibility Report 2008 Engagement with employees It is important that our employees know about our commitment to corporate responsibility, understand their responsibilities and keep up-to-date with our progress. Read about our approach to embedding an ethical culture at GSK. We keep employees informed about corporate responsibility through our myGSK intranet site and Spirit, our internal quarterly magazine, which feature articles on responsibility issues. Read about how we engage with employees on environment, health and safety issues. In 2008 at least nine articles on responsibility issues were published in Spirit. These included articles on environmental sustainability, community investments and our efforts to combat diseases of the developing world such as lymphatic filariasis. This year we published four editions of Spirit, distributing 33,500 copies of each edition internally. Additionally, during the year, an online version of the magazine was introduced on the intranet, offering access to more employees. We distributed our 2007 Corporate Responsibility Review with Spirit magazine and directly to the Corporate Executive Team and GSK Board, senior managers, site directors and all communications staff. News articles and icons on our intranet site were used to guide users directly to the Review. This year we have published a shorter CR Highlights document to direct people to this website. We are raising awareness of this online CR Report by publicising it on our website and the company intranet. Back to top Page 16 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 65 Home Responsibility Corporate responsibility at GSK Stakeholder engagement Engagement with investors Corporate Responsibility Report 2008 Engagement with investors We held 20 meetings with investors in 2008 to discuss responsibility issues. These comprised one-to-one meetings and teleconferences, and a socially responsible investment (SRI) roadshow. Investor questions Some of the questions raised by investors about responsibility issues in 2008 concerned: Access to medicines Clinical trial results disclosure Clinical trials in the developing world Patient safety Our operations in sensitive countries. Read more about GSK ¶s position on human rights Sales and marketing practices. Read more about marketing ethics at GSK Stem cell research Animal research including genetic engineering of animals Environmental issues including climate change and water pollution Political contributions We also disclose information on our greenhouse gas emissions through the Carbon Disclosure Project (CDP), an investor collaboration. Back to top Page 17 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. Page 66 Home Responsibility Corporate responsibility at GSK Stakeholder engagement Engagement with opinion leaders Corporate Responsibility Report 2008 Engagement with opinion leaders Ipsos MORI survey GSK participated in the Ipsos MORI survey which rates companies according to CR experts ¶ and NGOs ¶ perception of their CR performance. In 2008 nearly three-quarters of the 41 people surveyed thought that GSK too k its responsibilities seriously, maintaining the significant improvement made in 2007 compared with 2006. GSK was the seventh-highest rated company on this question (out of 26 companies). Three of 41 respondents spontaneously mentioned GSK as a leader in corporate responsibility; there were no spontaneous mentions of GSK last year. Back to top Page 18 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 67 Home Responsibility Corperate Responsibility at GSK Stakeholder engagement Engagement on access to medicines Corporate Responsibility Report 2008 Engagement on access to medicines Engagement on issues relating to access to medicines during 2008 is described in the Access to medicines section. As well as the engagement during 2008, GSK conducted three formal stakeholder discussions during 2007 to get feedback on our approach to different issues relating to access to medicines . We engaged with influential individuals and organisations with expertise in this area, including NGOs, government representatives, journalists, academics, investors and industry organisations. The topics covered were: Increasing access to HIV/AIDS medicines in developing countries Expanding RD into diseases of the developing world Increasing access to medicines in middle-income countries While we do not necessarily agree with all the comments made by participants, these sessions provided valuable feedback on our approach. Feedback on GSK ¶s approach in developing countries Participants felt that GSK has a moral responsibility to make its products accessible to poor people and that access to medicines is also important to GSK ¶s long-term business sustainability. It was felt that GSK ¶s approach to increasing access in developing countries (RD, preferential pricing and voluntary licensing) is appropriate, although participants would like GSK to invest more in RD into diseases of the developing world and do more to remove obstacles to the supply of generic medicines in these countries. Participants urged GSK to collaborate more with other pharmaceutical companies to address access issues in developing countries. It was felt that an industry-wide approach could help to address issues more quickly and effectively. Feedback on GSK ¶s approach in middle-income countries, Participants emphasised the importance of increasing access to medicines in middle -income countries (MICs) where there are still large numbers of very poor people. They encouraged GSK not to treat MICs as we would high-income countries. Participants felt that GSK does not have a clear strategy on access in MICs. They would like GSK to be clearer on its approach and objectives; in particular they would like to know if we regard MICs as significant commercial markets. It was pointed out that chronic diseases are a growing problem in MICs. It was suggested that GSK take a broad approach to access that encompasses all its medicines, not just those for high-profile diseases such as HIV/AIDS, malaria and TB. Read about the findings from these session in more detail. Back to top Page 19 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 68 Home Responsibility CR at GSK Stakeholder engagement Engagement on EHS Corporate Responsibility Report 2008 Engagement on EHSS We have an Environment, Health and Safety and Sustainability Stakeholder Panel in the UK which has provided independent feedback on our performance since 2005. The panel of 13 members represents customers, suppliers, regulators, public interest groups and investors. Two senior EHSS representatives from GSK regularly participate and other GSK managers attend discussions on specific topics. The panel is facilitated by The Environment Council, an independent charity. The panel met in April and October 2008 to debate a range of issues including: The broad issue of sustainability GSK ¶s position on nanotechnology Progress with climate change, process safety and green chemistry programmes GSK ¶s plans for complying with the EU ¶s Registration, Evaluation and Authorisation of Chemicals (REACH) legislation, mass efficiency improvement and pharmaceuticals in the environment We have been using the feedback from the stakeholder panel to inform our Environment, Health and Safety and Sustainability programme. The panel is also providing input to the new GSK Sustainability Council composed of senior managers from across GSK. Panel members provided feedback about the direction the panel should take and the effectiveness of the dialogue. They proposed that the panel should have a broader geographic reach. We have therefore added three new European panel members and are recruiting two more. The panel finds GSK honest and open in the discussions so they consider their participation to be valuable. However they commented that it takes GSK a long time to demonstrate changes that occur as a result of their suggestions and feedback. We value the feedback we receive from the panel and we will look for ways to speed up our response to their recommendations. Many of our sites also engage with stakeholders locally on EHSS issues, through activities such as open days, newsletters and community projects. Back to top Page 20 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 69 Home Responsibility Corporate responsibility at GSK About our reporting Corporate Responsibility Report 2008 About our reporting Welcome to our 2008 Corporate Responsibility Report. This year we have reported on our activities and performance online, providing easy access to information on key issues plus the ability to build a custom version of our 2008 Report. How we report We report our corporate responsibility activities and performance annually. This website contains a detailed account of our CR policies and performance in 2008. Selected performance information can also be downloaded, read more about how to use this website. We also publish Corporate Responsibility Highlights which provides an overview of our approach to CR. It is available in print. Data relate to worldwide operations for the calendar year 2008, except where stated. Environmental data are collected from all 79 of our Pharmaceutical, Consumer Healthcare and Nutritionals manufacturing sites, 14 of the 15 vaccines sites (one is not yet in operation), 22 of 31 Pharmaceutical and Consumer Healthcare RD sites including five whose environmental data are included with their host sites (nine are too small or too new to warrant collection of environmental data in 2008), the US and UK headquarters buildings and 15 smaller offices and distribution centres. Injury and illness data are collected from all 79 of our Pharmaceutical, Consumer Healthcare and Nutritionals manufacturing sites, 14 of the 15 vaccines sites (one is not yet in operation), 29 of 31 Pharmaceutical and Consumer Healthcare RD sites (two are considered too new to start reporting), the US and UK headquarters sites, 18 offices and sales groups with more than one million hours worked, and 46 of the smaller offices and distribution centres. Data in the environment and health and safety sections are independently assured by SGS. We use external guidelines to inform our reporting where relevant. We do not base our report on the Global Reporting Initiative (GRI) guidelines but we have produced a GRI index to show which elements of the guidelines are covered in the report and to aid comparison with other company reports. We have also joined the UN Global Compact and have provided an index to show how we are reporting in line with Global Compact expectations. Brandnames appearing in italics throughout this report are trademarks either owned by and/or licensed to GSK or associated companies. Contact We welcome your feedback on any of the information contained in this report. Please contact us at: Corporate Responsibility GlaxoSmithKline plc 980 Great West Road Brentford Middlesex TW8 9GS United Kingdom csr. [emailprotected] com Page 21 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 70 Page 22 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. df GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 71 Home Responsibility Corporate responsibility at GSK Benchmarking Corporate Responsibility Report 2008 Benchmarking GSK received the following ratings from benchmarking organisations: Indexes Organisation:Access to medicines index Access to Medicines Foundation and Innovest Strategic Value Advisers Rating: GSK was ranked highest in the index which assessed companies ¶ contribution to improving access to medicines. GSK was the clear overall leader and was top in five of the eight categories assessed. Organisation: Dow Jones Sustainability Index Rating: GSK continued as a member of the Dow Jones Sustainability Index, which covers the top ten per cent of sustainable companies in each sector. GSK was awarded Silver Class and Sector Mover distinctions, improving from Bronze Class awarded in 2007. Classes are awarded to companies relative to the sector leader. Organisation: FTSE4Good Rating: GSK was included in the FTSE4Good Index. Organisation: Global 100 Most Sustainable Corporations Innovest Strategic Value Advisors Rating: GSK was included in the 2009 list of the  µGlobal 100 Most Sustainable Corporations ¶. Companies are selected because they demonstrate capacity to address sector-specific environmental, social and governance risks and opportunities. Organisation: Business in the Community CommunityMark Rating: GSK was one of 21 companies and the only manufacturing company to be awarded the new CommunityMark, following independent assessment, for outstanding community investment. The Mark is endorsed by the UK government and voluntary sector leaders and was given for our work at local and national level in the UK as well as for our larger international programmes. Organisation: Business in the Community Environment Index Rating: GSK maintained its position in the Platinum League of the 2007 index which assessed 155 companies. Other investor ratings Organisation: Ceres Rating: GSK was ranked 13th overall and 2nd in the pharmaceutical sector in Ceres ¶s climate change governance ranking of 63 of the world ¶s largest companies. Page 23 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 72 Organisation: Storebrand Rating: GSK achieved Best in Class status for its leading environmental and social performance. Storebrand assesses indicators including corporate governance, marketing ethics, standards for business partners, occupational health and safety, environmental risk management and labour relations. Reporting Organisation: Association of Chartered Certified Accountants (ACCA) Rating: GSK Corporate Responsibility Report 2007 was shortlisted for an ACCA award, which recognises transparency and credibility in reporting. Organisation: PwC Building Public Trust Award Rating: GSK was one of three companies short-listed for the  µPeople Reporting ¶ award, which assesses the extent to which publicly available information enables stakeholders. Organisation: SustainAbility Global Reporters benchmark Rating: GSK ¶s 2007 report scored 66 per cent versus 54 per cent for the 2006 report, with improvements in every category and particularly accessibility and assurance. Back to top Page 24 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 73 Home Responsibility Corporate responsibility at GSK Assurance and internal audit Corporate Responsibility Report 2008 Assurance and internal audit External assurance of EHS activities The information we provide about environment, health and safety activities at GSK has been externally assured by independent, third-party assurers. Our reporting on environment, health and safety performance is assured by SGS, an external assurer. The assurance process includes verification of key environment, health and safety data through site visits and telephone calls to EHS professionals and review of systems and processes for collecting, collating, analysing and interpreting the data. Read the EHS assurance statement by SGS. External assurance of access to medicines activities In our 2007 CR Report, information on access to medicines was externally assured. Read how we are responding to the recommendations made by the assurers on our access to medicines activity and reporting. This year we did not conduct assurance on the CR report other than that described above for the EHS section. We plan to conduct assurance of one new section of the report every other year, so a section of the 2009 report will be subject to external assurance. Internal audit and assurance GSK has developed an assurance programme that provides a holistic assessment of internal control processes, risk management and audit within the company. A key part of this programme is an extensive and independent internal audit schedule, delivered by four specialist audit groups. These audits assess compliance with laws, regulations and company standards, and evaluate the effectiveness of the risk management process in identifying, managing and mitigating the more significant risks facing GSK. Global Internal Audit (GIA) is responsible for evaluating the financial and operational controls hat ensure financial reporting integrity and safeguard assets from losses, including fraud Corporate Environment, Health, Safety and Sustainability (CEHSS) is responsible for assessing the management of health and safety risks and environmental impacts Global Manufacturing Supply Audit and Risk Management (ARM) assesses the quality and supply risks relating to manufacturing and supply chain proces ses for GSK commercial products Global Quality and Compliance (GQC) is responsible for assessing risks relating to medicines, vaccines and medical devices throughout the product development process, including the manufacture of clinical trial material The central assurance function is responsible for developing the assurance programme, and for ensuring that the GSK audit groups work together in the most efficient and effective way to deliver the audit schedule. Global Internal Audit audits the other three audit groups for alignment with the Institute of Internal Auditors ¶ International Standards for the Professional Practice of Internal Auditing. The CEHSS, ARM and GCQ audit groups have additional responsibilities for the auditing of contract manufacturers and key suppliers to GSK. GSK employs approximately 150 full-time internal auditors across the four audit groups. Audits range in duration from two man-weeks for simple activities where the scope is limited, to several months for an audit involving complex or highly technical processes. The audit teams may also be supplemented by external Page 25 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study g p g y p y pp y experts with specific technical skills, or by the use of guest auditors from within the business. Appendix A: GSK Corporate Responsibility Report, 2008 (cont. ) Page 74 Audits are conducted based on the level of risk. They regularly assess the level of internal control for a number of responsibility areas, including: Animal research Business continuity planning Community investment Conduct of clinical trials Employment practices Environmental factors Ethical conduct Financial processes Health and safety Information technology Intellectual property Interactions with patient groups Manufacturing and supply chain standards Patient safety Sales and marketing practices When issues or control deficiencies are identified, the audit groups recommend processes for improvement. GSK managers develop corrective action plans to eliminate the causes of non-compliance and gaps in internal controls. The audit groups track these plans to completion and report results to senior management and the Audit Committee. Each audit group reports to the Audit Committee as part of the assurance programme, and provides an assessment of whether adequate controls are in place to manage significant risks. Any significant audit results are also reported to the Audit Committee at the earliest opportunity. Back to top Page 26 of 336 Source: Retrieved October 24, 2009, from www. gsk. com/responsibility/downloads/GSK-CR-2008-full. pdf GlaxoSmithKline Public Relations Plan Case Study Appendix A: GSK Corporate Responsibility Report, 2008 (cont. )