Thursday, October 31, 2019

E-BUSINESS INDIVIDUAL REPORT WITH A WEBSITE Essay

E-BUSINESS INDIVIDUAL REPORT WITH A WEBSITE - Essay Example Official websites play the role of public relations for the business establishments. Their customers have direct connection to the company and feel better informed when they access the official websites. Internet has also opened up a new concept of business operation, the click concept or rather the online shop concept. Gone are the days when to launch a product a brick and mortar model was required. The new trend in the market is the online marketing of products. The click and mortar model of e- business is preferred by many now. Products are shown in these websites with their properties and price range. The customer is able to choose from the options and order the product. The payment is done online and the product is delivered at home. Thus, completely removing the cost incurred in having a brick establishment. Having a proper shop in mall or in a commercial area is a very costly affair but the new trend in the market has made it a complimentary service rather than an essential se rvice. The spread of internet in the globe across has brought this remarkable change. Most people have access to internet in their daily lives and are more accessible through internet (Weill and Vitale, 2001, p.7-9) Business Literature on e-business Internet has indeed condensed the boundaries amongst the countries across the globe. Making promotion in other countries very easy. Doing business in other countries is also become easier due to easy mode of online payment. Shipment from across the globe has also become a very conceivable concept. Making it easier for business establishments to do business online. The main focus when a company makes their website should be, to create attention amongst target audience. The website has to be informative and attention grabbing in a right sense. Attention of customers looking for the particular product on the internet has to be first caught. The website therefore needs to be appealing to the target audience. Viral marketing is a very new con cept. For websites the term used is SEM, search engine marketing. The basic goal of SEM is to promote a certain webpage by increasing the traffic of the website. This can be done either developing the content of the website in such a way that the hits on the website is maximised. The first step for any website marketing is to make it more visible. Optimisation of search engines provides this facility to the website. Once the attention of the viewing customers is won, then business can be done with them. Certain aspects must be taken care of when websites are designed. It is important for each website in order to get more customers that it appears in the first page of any search engine. Customers often search their requirements in search engines and very few like to go beyond options appearing on the first page. The website also needs to be very informative about the origin of the company, the history behind the company, the products that are available and the extra services given by the company. The website should also have details about the various payment modes accepted by them. These informations are very essential for the customer looking for making an online booking of a product. Display of products on the websit

Tuesday, October 29, 2019

Virtue and Relativism Essay Example for Free

Virtue and Relativism Essay Give an example of something that one culture might regard as a virtue that another culture might not. Explain why this could lead to relativism. Be sure to support your answer with quote from the text and/or academic resources. Responds to the question below in approx 100 words. It is important for this question that you first define the key terms here Virtue and Relativism. Define Virtue and Relativism: Relativism is the idea that ones beliefs and values are understood in terms of ones society, culture, or even ones own individual values. Virtue is a classification within normative ethics that attempts to discover and classify what might be deemed of moral character. (Gowdy, 2010) One example of something that one culture might regard as a virtue that another culture might not. For example I am a Christian and my sister-in-law is Muslim. As a Christian person I celebrate all Holidays and believe that god is my creator. As for my sister-in-law she does not celebrate Christian Holidays because they dont believe That Jesus Christ was the Son of God. I believe this could be relativism because both of our culture believe in God or what Muslim say Allah which is the same word for God. As in our text it say â€Å" Virtue ethics focuses on the person’s character and what makes, in general, a person good (virtuous) person. † And â€Å" relativism regards values as determined by ones own culture and background. † (Mosser, 2010). Mosser,K (2010) ethics and Social Responsibility. Retrieved from http://content. ashford. edu/books/AUSOC120. 10. 2/sections/sec1. 8 Gowdy,L (2010) Ethics Morals. com Retrieved May 5, 2011 from http://www.ethicsmorals. com/ethicsvirtue. html Discussion #2 Psychological egoism claims that whatever we do, we do out of self-interest. Give an example of an act you think is not done out of self-interest, and explain how the psychological egoist might try to interpret that act as selfish. Respond in approx 100 words. Please be sure to define psychological egoism before providing your example. Define Psychological egoism: Give an example of an act you think is not done out of self-interest, and explain how the psychological egoist might try to interpret that act as selfish. Psychological egoism is the view that humans are always motivated by self-interest. (Mosser, 2010). About a year ago I had volunteered to be the cookie mom for my daughter’s girl scout troop. None of the other parents wanted to volunteer. Being the person I am and also being five months pregnant I decided to take on the job so our girls could sell cookies. I was in charge of getting the cookie orders in on time, picking up orders, collecting the money from the parents and setting up time for our troop to go to different places to sell more cookies. A psychological egoist might try to interpret this act as selfish because since I was in charge of the cookies, I wanted my daughter to sell the most, but all I wanted was for our troop to be able to sell cookies. In our text it say â€Å"The egoist will simply say that you should do what makes you happiest or whatever maximizes your utility. † (Mosser, 2010) Mosser,K (2010). Ethics and Social Responsibility. Retrieved from http://content. ashford. edu/books/AUSOC120. 10. 2/sections/sec1. 8.

Sunday, October 27, 2019

Perceptions And Attitudes Towards Hiv Health And Social Care Essay

Perceptions And Attitudes Towards Hiv Health And Social Care Essay Since the first reported case of HIV/AIDS in 1981, the disease has had a devastating effect on all components of our society and has become the most deadly infectious disease epidemic in recent times. The disease is seen as a threat to the stability of entire nations and regions affecting the most productive members of the society. HIV/AIDS has become a global phenomenon, however the disease is most pronounced in developing countries particularly Sub-Saharan Africa. The spread of the disease has reached pandemic proportions in most parts of the African continent (WHO 2007). The numbers of people infected with HIV keeps on increasing particularly among the young people. The estimated number of persons living with HIV worldwide in 2009 is 33 million. African continent alone had 22.5 million of the worlds estimated 33 million people living with HIV/AIDS (UNAIDS/WHO 2007). UNAIDS estimates showed that young people under 25 accounted for about 45% of all new HIV cases (over 6800 people become infected with HIV everyday) in adults in 2007. The disease continues to ravage Sub-Saharan Africa and it remains the most serious of infectious disease that challenges Africa. The leading cause of death in Sub-Saharan Africa is HIV/AIDS (Tanaka, Kunii, Hatano Wakai 2007). It is true HIV/AIDS continues to spread among the population of urban communities in Rwanda, with its heavy toll on the 15 49 year age groups, who constitute the economically productive sector of the countrys economy. Kanombe and Muhima Districts are urban communities in Kigali City Province, which has seen increase in the spread of HIV/AIDS. Urban districts are part of the worst HIV/AIDS prevalence in Rwanda. As at 2006 it had prevalence rate of 5.1% far higher than the rural average of 2.1 the same year. Rwanda is among the ten countries in Africa most severely affected by HIV/AIDS. The country is facing a generalized epidemic. National estimates indicate that in 2006, the adult prevalence rate is in the range of 3.1% among the general population (WHO 2007). Behavioral data serve as an early warning system and provide information to guide program design and evaluate interventions. In addition, the data provide information that can explain HIV prevalence trends. Prevention supports of donor agencies and the government have been working assiduously to curb the HIV/AIDS epidemic but there has not been any considerable decrease in the prevalent rate within Kigali City Province. A critical question here is; what could have accounted for this? Prevalence in 15-24 years group shows an increase trend though efforts have been made to slow down the spread. Young female adolescents are vulnerable and may be influenced into high-risk behaviors. The gab between male-female percentage regarding condom use in Rwanda is 40.9 and 19.7 respectively (WHO 2007). The aim of this study was to investigate the knowledge, perceptions, and attitudes of adolescents towards HIV/AIDS in order to institute meaningful preventive measures for the control of HIV/AIDS in Kigali City urban community. The findings of this study can be added to the existing body of knowledge on HIV/AIDS in Kigali City Province and in Rwanda as a whole. The findings of this study will help policymakers and healthcare professionals to develop adolescent centered, all-round and intensive programs that will curtail the spread of HIV in the province. 2. LITERATURE REVIEW 2.1 HIV/AIDS Definition HIV is the short form of Human Immunodeficiency Virus, the virus that causes AIDS. (Levy. 1993). AIDS is an abbreviation for Acquired Immunodeficiency Syndrome. Simply put Acquired Immunodeficiency Syndrome (AIDS) is caused by the human immunodeficiency virus (HIV), which destroys the cells in the human body that combat infections. Dr. Samuel Border, formerly at the National Cancer Institute in the United States of America, reminds us the history of HIV/AIDS. He said In June of 1981 we saw a young gay man with the most devastating immune deficiency we had ever seen. We said, we dont know what this is, but we hope we dont ever see another case like it again (WHO 1994).On 5th June, 1981, AIDS was first reported in Los Angeles, California. (Centers for Disease Control 1981). According to Broder S 1984 cited by Katrak 2006, the Human Immunodeficiency Virus type 1 (HIV 1) was discovered in 1983 as the root cause of Acquired Immunodeficiency Syndrome (Katrak 2006). Kahende (2001), in his thesis viewed HIV/AIDS as a cause as well as a symptom of underdevelopment. Its long incubation period makes it hard to predict the social and economic effects it may have on households and national development as a whole. The disease mostly affects individuals in their prime between the ages of 15 to 49 years and sizable number of those in this category will have major social and economic effects in the long run (World Bank 2007, International Development Committee (IDC) 2001). The United Nations International Labor Organizations (ILO) report in Akukwe (2006), suggest that a minimum of 26 million people worldwide living with HIV/AIDS are in the workforce with at least two-thirds of them living in Africa. The consequence of this is that the labor force in Africa will be in jeopardy in the near future. The disease has an incubation period of about 8 years and someone infected with the virus could infect many other people (Kahende, 2001). This means that a person infected with HIV may not show any noticeable symptoms until between 8years t o 10 years when the bodys immune system can no longer withstand the HIV virus. During this time many more persons will have become infected [around 6800 new infections per day at present) USAIDS (2007)]. This creates continuing rolling burden and a vicious cycle of illness and deaths which effects could be perilous to the affected countries. This makes AIDS much more dangerous than other diseases since diseases without incubation periods can be easily identified and treated (Kahende, 2001). Cure for HIV/AIDS has not been found yet, however, anti-retroviral therapy can prolong the lives of individuals living with HIV/AIDS (Akukwe 2006). This therapy is however currently expensive and not available to majority of infected people in sub-Sahara Africa (Fry 2007). 2.2 Rwanda Country Profile 2.2.1 Rwanda History Rwanda is a small, landlocked country in Central Africa with 9.7 million and a high population density (368 people per sq. km). Rwanda became independent in 1962 after colonization by Germany (1899) and Belgium (1919). In 1961 its monarchical government was formally abolished by a referendum and the first parliamentary elections were held. Political turmoil over the sharing of power and access to opportunities resulted in explosions of ethnic violence which have marked much of the recent history of the country. A civil conflict pitting the Hutu-led government against the Rwanda Patriotic Front (RPF), a Tutsi-led rebel movement, culminated in genocide, between April and June 1994. About 800,000 people were massacred by the army and the extremist Interahamwe militia. The RPF overthrew the regime in June 1994. While the country is currently at peace, Rwandans continue to struggle with the legacy of genocide. National reconciliation is a long-term endeavor that has the full commitment of the Government and the support of the international community. The Rwandan Government has undertaken significant measures to consolidate reconciliation including the continuation of the demobilization and reintegration project for ex-combatants and a model of democratization focused on a decentralized administration (World Bank 2009). 2.2.2 Economic and Social Progress Rwanda has made remarkable progress since the 1994 genocide and civil war. Peace and political stability have been re-established, reconciliation efforts are continuing, and democratic institutions and processes are being strengthened. Poverty and social indicators have also improved. Rwanda has been able to maintain overall macroeconomic stability and implement extensive reforms which have contributed to a strong growth performance. Rwanda is on track to achieve several of the Millennium Development Goals  (MDGs): MDG 2 on universal primary education; MDG 3 on gender equality; and MDG 6 on HIV/AIDS and malaria. Net primary enrollment is currently 95 percent, with 97 percent enrollment of girls. However, low completion rates and poor quality of basic education show that there are still major challenges to meeting MDG 2. HIV prevalence is estimated at about 3 percent with female infection rates (3.6 percent) substantially higher than those of males (2.3 percent). Rwanda is also on track to achieve the targeted reduction in malaria incidence (World Bank 2009). 2.3 Adolescents and HIV/AIDS Adolescence is one of the most captivating and complex transitions in the life span. It is a period of tremendous adjustment for children and parents. As children transition from childhood to adulthood, they undergo many physical, emotional and behavioral changes. These changes include; very fast physical growth, the rise of reproductive sexuality, new social roles, growth in thinking, feelings and morals. The sequence of pubertal changes is relatively predictable and consistent; however, their timing is extremely variable (National Academies Press 1999, 1-2.). Nearly 50% of the worlds population is under 25 (UNFPA 2003). The threat of HIV pandemic to young people cannot be over emphasized as UNAIDS estimates showed that young people under 25 accounted for about half of all new HIV cases in adults in 2007 and more than half of them still lack accurate and comprehensive information about how to avoid exposure to the virus (USAID 2008).The indication that less than 40% of young people globally have accurate and comprehensive knowledge about HIV (UNGASS indicator 13) is unacceptably low and consequently worrisome. Previous studies done in USA (DiClemente, Zorn, Temoshok, 1986; Bhattacharya, Cleland, Holland, 2000),Nepal (Mahat G Scoloveno 2006) and Turkey ( Savaser 2003) where adolescents in those studies knew of only sexual route of transmission. There is the need to step up HIV/AIDS education among the youth particularly in Sub-Sahara Africa where various cultures frown at sex education among adolescents. Young People between the ages of 15 to 24 accounts for 30% of all people living with HIV/AIDS (UNSAIDS 2001). The disease keeps on spreading especially among young people making it even harder to control. The HIV/AIDS epidemic remain invisible to both young people and the society, people usually carry the disease for years without their knowledge. As a result, the epidemic is spreading among young people at an alarming rate. In sub-Sahara Africa, the situation looks gloomier. More than half of sub-Saharan Africa have generalized HIV/AIDS epidemic, this means 5% or more of the young people are infected (UNAIDS 2000). The youth constitute one-fifth of the worlds population and nearly two-fifths in the developing countries populations (Population Reference Bureau (PRB) 2000). All hands must be on deck to reverse the trend in order to salvage our youth from the scourge of HIV pandemic, the future looks bleak if current situation must be allowed to continue. Young people have been designated as a group at high risk of acquiring HIV/AIDS due to their involvement in sexual experimentation and the use of recreational drugs. Vulnerability of young people to HIV/AIDS can be attributed to physical, social, economical and psychological features of adolescents (Offer, Ostrov, Howard, Atkinson, 1988, 270 Senderowitz, 1995). Socially and economically, most adolescents are dependent and inexperienced therefore, they are unable to protect themselves from infections, and have less access to health care than adults. Again, young peoples vulnerability to HIV/AIDS increases as result of cultural practices that shape their behaviors. Adolescence is a stage where young people establish their sexual identities, in doing so they are faced with pressures from society as well as their peers. 2.4 Adolescents knowledge, attitudes, perceptions and prevention of HIV/AIDS HIV/AIDS has caused indescribable suffering to millions of people world wide. The fight against the scourge and epidemic of HIV/AIDS is and continue to be one of the biggest challenges facing the world today. The impact of the disease touches on the lives of the global community in different predictable and unpredictable ways. Though the severity of the crisis is obvious, biochemical and pharmaceutical development of vaccines continue to have limited success; current drugs available can suppress the virus but they do not cure HIV infections or AIDS (The National Institute of Allergy and Infectious Diseases (NIAID), 2009).Therefore, promotion of prevention strategies needs to be intensified in order to halt the spread of HIV. It is now a common knowledge as reported in many studies that Transmission of human immunodeficiency virus (HIV) via sexual contact is the most common(UNAIDS 2002) and accounts for 75 to 85 percent of all infections(Royce, Seà ±a, Cates, Cohen, 1997). Over the past two decades, rates of infection with sexually transmitted diseases have continued to increase among teenagers. Roscoe and Kruger (1990) in their article titled Late adolescents knowledge and its influence concluded that although adolescents knowledge of HIV transmission might have improved over the past few years, their risk-related behaviors remain unchanged. This, no doubt can be linked to Adolescents sexual behavior and knowledge, attitudes, perceptions towards HIV/AIDS. Numerous studies have been done on adolescents sexuality, knowledge, attitudes, and/or behaviors relevant to AIDS in order to improve the over all sexual behavior of adolescents. It is important at this point to consider such surveys of adolescents. A random-sample surveyed by Strunin and Hingson (1987) of 860 adolescents, 16 to 19 years of age, concerning their knowledge, beliefs, attitudes, and behaviors regarding AIDS indicated 70% were sexually active (having sexual intercourse or other sexual contact) but only 15% of them reported changing their sexual behavior because of concern about contracting AIDS, and only 20% of those who changed their behavior used effective methods. Several prominent studies showed high engagement in unsafe sexual behaviors such as sex with multiple partners, sex with unknown persons, as well as negative views about condom use, and a low rate of behavior change even after learning about HIV/AIDS (Buysse, 1996, Gray Saracino, 1989). This corroborates the suggestion that a moderate to high knowledge level of AIDS may not be a predictor of safe sexual behavior practices (Gray Saracino, 1989). However, a study conducted by Roscoe Kruger, (1990) of 300 late adolescents suggests that one-third had altered their sexual behavior as a result of fear of the disease. Available Research on the effects of beliefs of susceptibility to AIDS indicates that adolescents and adults who report high perceived risk for AIDS practice safer sexual behaviors, whereas those who perceive low risk for contracting AIDS report practicing unsafe sexual behaviors (Gray Saracino, 1989 Villarruel, A.M., Jemmolt, Howard, Taylor, Bush, 1998). Youth Education and prevention programs have been used as the primary means of decreasing rate of HIV infections among adolescents, it can be summed up in three letters ABC(A=Abstinence, B=Be Faithful, C=Condoms). Barnett and Parkhurst (2005) have described abstinence as the best followed by faithfulness to one partner and condom use as last. Anytime ABC is mentioned Ugandan situation comes to mind, in 1991, the government, opinion leaders and the people of Uganda had the courage to change the attitudes and behaviors that were spreading the HIV. A Harvard study in Uganda finds HIV rates drop 50% within eight years. The study credits abstinence education in reducing HIV/AIDS in Uganda (Trafford 2002). Again, it has been argued that condoms have about 10-13% failure rate in preventing pregnancy and 10-20% failure rate in preventing HIV for several reasons. Museveni (2004) in his commentary on HIV titled Behavioral Change Is the Only Way To Fight AIDS cited Uganda as being excellent in this direction; it has successfully managed to bring the seroprevalence rate from 18.6% to 6.1% using just social vaccine (behavior change), approximately 70% reduction. Molomo 2008, National coordinator of NACA(National Action Committee on AIDS) said behavioral change is the responsibility of the individual and not the community. He explained the latter could provide enabling environment within which the former can effect behavioral change. Attitudes, beliefs, and/or intentions have been described by many theories as proximal determinants of behavior. Consequently, changes in attitudes toward abstinence and condoms, and Perceptions of personal risk or susceptibility to HIV should be the main goals in any HIV/AIDS prevention program. 3. AIMS AND OBJECTIVES OF THE STUDY The aim of this study is to investigate the knowledge, perceptions, and attitudes of adolescents (15-24) towards HIV/AIDS in order to institute meaningful preventive measures for the control of HIV/AIDS. Ultimately, the study will provide information on appropriate intervention methods necessary for preventing HIV/AIDS among adolescents in the community. 3.1 Research Questions With respect to the theme of our research, the following research questions shall be addressed: 1. What knowledge do adolescents in Kigali City Province have about HIV/AIDS? 2. What are the perceptions and attitudes by adolescents towards HIV/AIDS preventions? 3. Which preventive method(s) do they use? 4. Do they perceive any risk of contracting/getting HIV/AIDS? 4. RESEARCH METHODS AND DATA SOURCES Qualitative research approach will be used to address HIV/AIDS prevention among adolescents. Qualitative methodology or deductive approach according to Pope and Mays (1995) is used to explore, interpret or illustrate the actions and/or subjective experiences of research participants. In other words qualitative research tends to give a comprehensive data about human observations, thoughts and feelings; it tries to establish meaning from human life experiences. As the focus of our study is to investigate the knowledge, perceptions, and attitudes of adolescents and young adults towards HIV/AIDS and its prevention, a qualitative approach will allow the participants to express their feelings and experiences genuinely (Punch 1998).

Friday, October 25, 2019

A Look at Intellectual Property Piracy In Taiwan :: Intellectual Property Piracy Taiwan Essays

A Look at Intellectual Property Piracy In Taiwan Intro: Current Piracy Situation In Asia, Intellectual property piracy is rampant. Much attention has been directed at this issue and progress has been made in almost all Asian countries. Among them, Taiwan has been singled out as one of the worst offenders in the Intellectual Property Rights (IPR) violation.[1] The following statistics shows that the piracy rate in Taiwan is not very high compared to Korea and China. (More recent data is unavailable when I checked BSA.) Table 1. Piracy rates --------------------------------------------------------- Country 1994 1995 1996 1997 1998 Korea 75% 76% 70% 67% 64% U.S. 31% 26% 27% 27% 25% Japan 66% 55% 41% 32% 31% Taiwan 72% 70% 66% 63% 50% China 97% 96% 96% 96% 95% Total World 49% 46% 43% 40% 38% --------------------------------------------------------- Source: Business Software Alliance (BSA) --------------------------------------------------------- Why is Piracy so Rampant Why, then, is Taiwan considered a major offender for the last three years and counting? First, Taiwan has a monopoly on CD manufacturing and is renowned for its hardware manufacturing. Spend some time researching about blank CDs and you will find that most of them are manufactured in Taiwan.

Thursday, October 24, 2019

A Brief History of American Political Parties

One will be making a wrong assumption to believe that the political parties we hear and see today just sprang and start existing in a day. These parties have come a long way and definitely have where they are coming from and where they are going. In this essay, I will attempt a brief and concise of the major political parties in America. This I intend to achieve in the following paragraphs.First, the major political parties that I will focus on in my essay will be the Democratic Party and the Republican Party, not that there are no other political parties but time and space will not allow me to make an exposition into their history. Apart from the Democratic Party and the Republican Party, we have other majority parties like Libertarian Party, the Constitution Party and the Green Party as majority parties.The Democratic Party has come a long way to be the oldest political party in America and is presumably the oldest in the world. Thomas Jefferson and James Madison founded the Democr atic Party in 1792 with other rivals of the then Federalist Party. The party was called Democratic-Republican Party. This was the platform that gave Thomas Jefferson the opportunity to be the Democratic President of the United States in 1800. The list of presidents the Democratic Party has produced is; Thomas Jefferson, James Madison, John Quincy Adams, William J Bryan, Franklin D Roosevelt, John F. Kennedy and Bill Clinton.The Republican Party is the second majority party in America. Anti-slavery expansion activists and modernizers founded it in 1854. The popularity of the Republican Party rose when Abraham Lincoln was voted president to be the foremost Republican president in the America. One notable thing is the role the party played in the American Civil War and Reconstruction. The party has had the seat in the white house under the auspices of Eisenhower, Nixon, Ford, Reagan and Bush. In terms of position, the Republican Party is rather socially conventional and economically to lerant.The Libertarian Party was founded in December of 1971 and is regarded as the third largest party in the United States. The party has its members in public office and is most popular of the other continuing third parties.Another third party that is worth mentioning is the Green Party that was founded in 1984. The philosophies that are linked with this political party are Green Politics, Liberalism and Progressivism. The party gained prominence during the Raphael Nadar’s campaign in 1996 and 2000.Also, it will be important to consider the Constitution Party of America, which was founded in 1992 and was regarded as the U.S. Taxpayers Party but the name of the party was altered in 1999. The party can be credited to have produced a public officer in Montana by the name Rick Jore.Reference:Greenfield, Steve (March 20, 2005) â€Å"The Decline of the Green Party.† CommonDreams.orgwww.prenhall.com/magleby

Tuesday, October 22, 2019

BA (Hons) Accounting Essay

Abstract In â€Å"Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet† article, the authors would like to deliver the message about studies on open-book accounting to rivet on mainly on the functions and difficulties, determinants and consequences, and of interorganizational cost management. To offer a new direction, authors seek to detect and systematize applications of open-book accounting. They follow a qualitative approach to analyze why and how open-book accounting is being used in practice. Data were obtained from 59 interviews conducted with purchasing experts and analyzed through content analysis. Authors find that being used for interorganizational cost management, open-book accounting is used in price management. This includes increasing negotiation pressure on a supplier. Based on this finding, we develop a framework to systematize different open-book accounting uses according to both underlying motives for cost transparency and purchasing strategies. The research finding the following to show that cost transparency can be used to achieve to support price management and that it does not necessarily require a trusting and cooperative customer supplier relationship. The background of cost transparency A qualitative research design supplemented by quantitative analysis. Set up a three-tiered design that allows us to evaluate all of the aspects indicated above. Using an online questionnaire that was designed to either affirm or contradict the results obtained from the interviews and to allow for certain quantitative analyses. From a total of 59 interviewees, and received 46 completed questionnaires. Take into account the reverse perspective. To support the results, especially for data manipulation, authors conducted 18 interviews with sales experts. Use the data retrieved from the three step to analysis and explanation on Open-book accounting uses and the article â€Å"Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet† Introduction Cost transparency in the supply chain is the ability to discover how much a particular stock costs, treatment costs or service costs, preferably before receiving the stock, treatment or service. The cost of suppliers is mostly unknown to buyer. We have no way to price in an any services or the cost of a stock, nor do we find pricing published anywhere that helps us compare prices to make better consumer decisions. Cost transparency uses are difference methods in many difference area reform efforts to understand if supplier price increases are justified. We don’t want to pay too much, but you don’t want to knock him down either Literature Review In the world, India is the fourth largest economy and expected to become the fastest growing greater economic in the next few decades. To achieve its economic and development goals, the Indian government targeted the economic growth rates of about 8-10 percent a year for the next few decades. (Rastogi, 2011) The balanced scorecard is a strategic planning and management tool that helps an organization understand and work towards, and allows monitoring the indicators. A completed scorecard system aligns the organization’s picture, with business strategy and daily operation, the fulfillment of the strategy developed by the direction. Strategic performance measures are the better way to notify the decision-making and show progress toward the desired  results. The organization can focus on the most important areas that they are needed to achieve its vision, at the same time it helps an organization make effectiveness objective. (Sharma, 2009) At present, the balanced scorecard is used as strategic analysis system, which indispensable within the strategic management field for future organizations and the competitive business environment. Although balanced scorecard is widely used, but the model has some issues are unable to supply the quantitative indicators and measure the relative important weights for each perspective contribution. The problems associated with the operations using long term strategy has difficult to found by a good number of firms. Firms as well as knowledge of its picture in the future requires more information, compared to financial operational standards that evaluates the strategies and long term view of the firm as well as strategies in operational achievement. Balance scorecard has used for designing and determining strategic operation. The model of balanced scorecard provides the artifice for comparison to obtain many kind of perspective on the strategic decisions taking into consideration for the impact on customers, employee learning, finances and customers. (Sorooshian, 2014) Research Methodology The balance scorecard approach is to improve the firm performance. From previous research, Kaplan and Norton (1992) developed an innovative corporate performance scorecard that provides a framework for selecting multiple key performance indicators that supplement traditional financial measure short term operational controls to the long term strategy of the business. The research suggested mixed results, however, the results confined only to Europe and North America. (Kothari C.R., 2004) To provide evidences to support the balance scorecard is a widely accepted tool for management to achieve different kinds of balance between short and long run operational purposes, Anand et al. conducted a questionnaire on performance scorecard and sent out to chief financial officer (CFO) in India for response. The questionnaire sent to all 579 companies included multinational corporations from a major constituent of Indian corporate  sector, however, only 9% response rate from CFOs. Based on the responses, about half of the responses using balance scorecard. (Kothari C.R., 2004) Anand et al. used field research that they mail questionnaire to each company’s chief financial officer for response. They identified the social and economic background of respondents; however, there are limitations for the methodology. According to the response rate, the survey was likely that the firm does not respond on time and may have non-response bias, which occurs in statistical surveys if the answers of respondents differ from the potential answers of those who did not answer. For example, the chief financial officer with a high workload may not answer the survey because they do not have enough time to answer it, and/or those with a low workload may decline to respond for perceive them as unnecessary. If they found is not necessary or not favorable to the firm, they will definitely ignore the survey. Therefore, non-response bias may make the measured value for the different effects of the above biases happen to offset each other. . (Kothari C.R., 2004) Data Collection The balance scorecard approach is an attempt to arrive different kinds of balance between short run and long run, different perspectives of the of the scorecard, between measuring change and the present position, and between market image and internal focus. It is useful for both strategic and operational purposes. To implement it successfully, it must enjoy widespread support from the company. The questionnaire sent to all 579 companies included multinational corporations from a major constituent of Indian corporate sector, however, only 9% response rate from Chief financial officers. It does not directly reflect those companies actual status. Chief financial officers are the most understanding to the financial situation of a company. If the questionnaire replies from an assistant, clerk or other non-important staff, it would be no more truthfulness. The data impact this research authenticity. It would be more truthful if the questionnaire replies form an important person of company. Table 7 on the research show that only 54.2 per cent of the respondents agree the initial choice of key performance indicators at the design stage of the balance scorecard has been substantially validated. Almost a half of the respondents just validates partly or validates to a limited extent. The validated of the research design stage was too low. Actually, in design stage can be change the visitor more validate to balance scorecard. It can let the research more to fit in with the purpose. Table 1 on the research show that the visitor is major in 3 types of industry(15.09 per cent on other, 13.21 per cent on consumer durable, personal care and food product, and 11.32 per cent on engineering and capital goods). The distributed of industry was not average to Indian companies. It cannot impact the situation of balance scorecard in Indian companies. Conclusion The balanced scorecard is a set of measuring and managing the performance tool. It is focus on the processes and achieving the result. The purpose of the balanced scorecard is to manage and ensure the organizations strategy will be fulfill and achieve the objective. Based on the above article, we have some of the strength, weakness and limitation of using balanced scorecard in the organization. Benefits include align the action to strategy effectively. Balanced scorecard is a powerful system through strategy map, less strategy will align with the financial perspective. By using the balanced scorecard which helps the organization achieves the target and improves the level of management. Also, balanced scorecard maybe causes business unit gain the competitive advantages leading to the benefit to the financial performance. Balanced scorecard has unable to supply the quantitative indicators and measure the relative important weights for each perspective contribution. But the method of quantitative may produce too much performance measures. It is quite difficulties in generating non-financial indicators, but the financial indicators not a certain problem. Sometimes, less highlight on  human resource maybe the greatest weakness of balanced scorecard. There have competitive factors with innovation and knowledge which is the big challenge in current organization. When the organization’s key drivers change, the balanced scorecard must be update such changed. At the same time, resources and organizational capabilities should act as limitation for small organization. Compare with specific industry, there have some limitation or maybe use the balanced scorecard frequently. Any changes in environment, customers and competitors to be more highlight the effect of using the adequate balanced scorecard. If you want to accomplish more easily, should be coordinate with four perspectives, customer, financial, internal business and learning and growth. Nowadays, balanced scorecard is commonly used in the organization. Adopt a good balanced scorecard should be state your strategies with the objective and measure which you have choose. In the organization, everyone must understand each specific strategy, help organizations to acquire full successes. The most important point is the business must maintain updated balanced scorecard and aligned with needs of today. Bibliography: 1. Rastogi, N. P. (2011) Winds of Change: India’s Emerging Climate Strategy, The International Spectator, Vol. 46, No. 2, June 2011, pp. 127–141 2. Sharma, A. (2009) Implementing Balance Scorecard for Performance Measurement, The Icfai University 10 Journal of Business Strategy, Vol. VI, No. 1, p. 11 3. Sorooshian, S (2014) Study on Unbalanceness of the Balanced Scorecard, Faculty of Industrial Management, University Malaysia Pahang, Malaysia, Applied Mathematical Sciences, Vol. 8, 2014, no. 84, 4163 – 4169