Saturday, 17 December 2011

Books I was supposed to read

Good to Great by Michael Collins (2004)

The New York Times List for Fiction Books

In Search for Excellence by Tom Peters & Bob Waterman (1982)

Straight from the Gut by Jack Welch

Winning: The Ultimate Business How to do by Jack Welch

The Allure of Toxic Leaders by John Lipman-Blumen

Bad Leadership by Barbara Kellerman

Chainsaw by Dunlop

Only little people pay Taxes by Leona Hemsley

Why most Things fail by Paul Omerod (2005)

Churchill's Wizards by Nicholas Rankin

Something from the Author Horatio Nelson

Saturday, 13 August 2011

Kaizen applied to Western companies - A Bachelor Dissertation in International Management

The influence of cultural Differences between Germany and Japan in the application of Kaizen - A comparative Study of Toyota and Bosch Production Systems


The implementation of Japanese management techniques in Western companies is not a novelty. Cultural differences are said to influence and even hinder the application of such techniques, transforming them in a misunderstood or ill-adapted version of their originals. Being so, the production systems of two companies, on in Japan and the other Western, are analysed and its similarities and differences pointed out.
Based on theoretical background of cultural theories and kaizen, this dissertation consists of an examination of whether cultural differences influence the application of kaizen in two companies located in Japan and Germany, namely Toyota and Bosch. This examination led to the following conclusions: the cultures of Japan and Germany are different from each other; the application of kaizen in the two companies observed are not unlike; and cultural differences not always hinder the implementation of management techniques. Being so, this research signals that cultural differences do not constitute an invincible obstacle to the adaptation of Japanese techniques in the West.

Table of Contents


List of Table and Figures

Figure 1 – The meaning of Kaizen

Figure 2 – Kaizen strategy 

Figure 3 – The TPS House

Figure 4 – The Concept of Jidoka

Figure 5 – Bosch  Production System (BPS) – Principles

Figure 6 – The 5D Model of Prof. Geert Hofstede applied for Japan and Germany


Table 1 – Prof. Hofstede’s Dimensions of Culture Scales


Report writing - An example

This is an example on how one can write a report. In this specific case it was a paper I had to hand in for the for Managing Diversity class

To the Board of Directors
From SID: 0510905 /1

As part of my application for the post of the Human Resource Manager I submit the present report, which consists of a new strategic development proposal for Cavendish.

The business case
In order to continue to meet the company’s goals and expand its possibilities, it is a crucial factor to put emphasis on the diversification of the workforce in our company. Not only legislation regarding equal opportunities and diversification changed over the last decades, but also the characteristics of our society. We must understand the importance of diversity and equal opportunity for the success of Cavendish, and deal with the subject accordingly.
By employing a diverse workforce and supporting equal opportunities, the company's performance can, on the short run, be bettered by the enlargement of our pool of talented employees and, in a long term, the company can reach higher levels of social prestige and reputation. 
In order to benefit from employee diversity, the company must recognize the value added by such diversity. In addition, race, age, and gender discrimination, as well as discrimination regarding sexual orientation and disabilities must be eliminated.
I have been informed about or noticed discriminating behaviour in our company. Among the information received or observed, some are here highlighted to demonstrate in which grounds we are working:
An Afro-Caribbean staff member reported that a customer approached him with the words: ‘I didn’t think Cavendish employed black people.’ A male gay member of our staff reported harassment from colleagues in the form of jibes. As a member of the Human Resources Department I had access to evidences that rejection of job applicants aged over 50, in favour of younger applicants, is extremely common. Similarly, even though Cavendish employs disabled people, complying with the law in this respect, there are no other measures to further the development of these employees and to give them better work opportunities. And, lastly, women constitute 80% of our workforce, but only a small part of them occupy management positions (only 13% of the managers are women). (see Background 2006)
All these evidences show the necessity of acting. In addition to discrimination per se and to possible legal contravention, the fact that our customers do not identify our company with diversity or equal opportunities is especially concerning.  This is concerning because ‘By employing a diverse workforce, organisations would expect to gain a greater appreciation of the needs of their customers’ (IBEC 2006, [online]) and more flexibility.  Therefore, a diversity program should be seen as an imperative.
One more reason for a change in our human resources management strategy is the intended expansion of the company to eastern European countries. As Maznevski & Jonsen (2006) remark, 'workforce diversity provides a renewable source of internal diversity. The more uncertainty an organisation faces, the more diversity can help adapt to changing circumstances.’ In other terms a diverse workforce will help our organization to be more flexible on upcoming challenges.
Here I would like to introduce one last puzzling point. I have the impression that managers of Cavendish seem to possess a limited knowledge about East European countries and their cultures. (Background 2006) If Cavendish intends to expand to East Europe, it is of crucial importance that all our staff members, including management, be informed about diversity, whether of race, gender, age, sexual orientation culture and physical or mental disabilities. Information, understanding, acceptance and flexibility by the management, especially regarding cultural diversity, are fundamental for the success of Cavendish plans.
In the next section, the legal issues regarding diversity and equality are addressed.

Legal requirements
Understanding the meaning of the terms 'diversity' and 'equal opportunities' is useful for our present case:  
Equality means providing services and employing people in equal ways. This concerns equality of opportunity, equality of access and equality of participation. Sometimes additional services and positive action are required to provide for equality of access and equality of participation for the most disadvantaged groups (European Social Network 2006, [online])
As well as ensuring that people from different groups do not suffer discrimination, recognising diversity means understanding how people’s differences and similarities can be mobilised for the benefit of the individual, the organisation and society as a whole. Managing our diversity by ensuring fairness and equality is becoming not just a “good thing”, but an imperative in a changing and complex world.(European Union 2006, [online])
The difference between the two terms is that equality of opportunity is based on legislation upon unfair treatment and is prescribed by governments whereas diversity refers to the use of different characteristics of individuals for the benefit of all. Even though diversity is not essentially a legal matter, it is also dealt with by legislation, as stated later in this report.
United Kingdom laws regarding diversity, equal opportunity and anti-discrimination meet most of the EU legal framework in this respect. Nevertheless, there are minor differences between them. Since in case of inconsistence between the U.K. and the E.U. laws the latter will prevail, our company should embrace the E.U. law regarding diversity and equal opportunity. Its application should reach the whole company, including our future settlements in Eastern Europe. The advantages of this approach lie on the fact that our company can save in three different ways: the law staff of the company will deal only with European laws (positions related to domestic laws can be slowly eliminated), the risk of litigation will be minimised, and the global monitoring of our advances will be eased.
Laws of equal opportunities can be found in 30 Acts of parliament, 28 Statutory Instruments, 11 Codes of Practice and 12 European Community Directives and Recommendations. Among those one can find the Sex Discrimination Acts which were introduced in 1975 and 1986, the Race Relations Act from 1976, the Equal Pay Act 1970, and the Disability Discrimination Act from 1995. Newer legislation, dating 2003, covers Employment Equality regarding religion and beliefs, and equality regarding sexual orientation.
Diversity is guaranteed by the anti-discrimination Act of the European Court of Justice. It prescribes a balanced workforce in member countries of the E.U. The latter acknowledges the differences between different people and disapproves direct and indirect discrimination, harassment, and victimisation. It also favours affirmative action in some cases.
Specific measures might be called for to compensate for disadvantages arising from a person’s racial or ethnic origin, age or other characteristics which might lead to them being treated unfairly. (European Commission, 2006 [online])
The European Union sanctions those who infringe the law against discrimination in Article 15 of the Employment Equality Directive. It specifies that each member state must give priority to this directive in their country and ensure its enforcement. The sanction may comprise effective, proportionate and dissuasive payment of compensation to the victim. (see European Comission, 2006 [online]
It is legally clear that companies should engage with diversification and with equal opportunities, but since these terms are apparently contradictory, some difficult is met. Equal opportunity means to ignore differences whereas the legal framework of diversity means to embrace the uniqueness of each individual.
Kirton & Greene mention companies face difficulties of having policy frameworks which simultaneously aim to ignore and respond to differences, because there is little understanding of the basis for deciding when it is appropriate to recognize differences and when to ignore them. (Kirton & Greene 2005, p131)
In spite of that, with the application of both equal opportunity and diversity policies in our company, fairness and ‘good business practice’ will be favoured. How to achieve and manage a balance between ignoring and addressing differences will be discussed in the next section.

Promotion and Management
Since women constitute over 80% of our workforce, but only a small part of them work on management levels, it is important to foster their improvement and increase the possibilities for their career development at the company.
In regard to discrimination against different sexual orientation it will be necessary to set a special board which ensure that gays and lesbians feel secure and their contribution is being valued. (see Gay and Lesbian rights lobby 2002 [online])
Employees over 50 years of age should have preference on recruitment processes. Whenever two candidates present the same knowledge, education or abilities, the older candidate should be preferred. In addition, the company should establish a minimum percentage of positions reserved for this group.
The company must invest on training of disabled employees in order to provide them opportunities to reach better work positions. Cavendish could create a pathway only for the disabled to follow, including special intermediate categories between those existent in the company. Recruitment of candidates with disabilities should continue as established by law, or increased.
Regarding ethnic minorities, our company should also establish a minimum number of positions. In addition, whenever two candidates present the same kind of experience, education, abilities or knowledge, the one belonging to an ethnic minority group should be hired. 
With the appropriate exception of those mentally challenged, all the groups cited above should be guaranteed access to management levels, both through training furthered by the company and through appropriate recruitment. These actions will allow the company to meet the law requirements and to promote diversity in all levels.
Kirton & Greene (2005, p207-208) endorse affirmative actions such as those cited above when certain social groups are under-represented, and where the business would benefit from the workforce diversity. […] there might be circumstances where positive action, or even positive discrimination, should be used to achieve business objectives […]. (Kirton & Greene 2005, p208).
With regard to the future possible locations of Cavendish, it seems of high importance that people from those countries should be given positions at all levels in our company.

Procedures of introduction and overcoming resistance

Companies tend to see training as the way to diversity and equal opportunities but it might not always produce the effects expected.

While such programmes work well in sites where diversity in the local population means staffs are familiar with working alongside colleagues from ethnic minorities, in another site, it could be a very different story. (Murray, The Financial Times 2004)

Nevertheless, a one-day diversity training for all employees is important to bring awareness of changes taking place in the company. Complementarily, workshops may be offered to insure that employees are enabled to work in a diverse environment. Promoting and assuring a continuous education among the workforce should be seen as an imperative. Regarding this topic, Redia Anderson, the National Principal from Deloitte & Touche’s Diversity and Inclusion Initiative, states that:

Encouraging and indeed sometimes changing the view certain things affects their behaviour. Education, along with accountability, is very important to understanding and achieving any cultural change initiative. ( Anderson 2003, [online])
'Changing champions', both in senior and in regional managements are also fundamental for the changing process. These leaders will ensure that the process does not stop before the change has been made.  Anderson also acknowledges this point: ‘Support from leadership – both on the national and local level – is critical for a successful culture change [since] national and local leadership are the champions of our initiative’ (Anderson 2003, [online])
In addition, opinion and ideas of employees should be asked and employees should be thoroughly informed. By doing so, employees will be involved in the changing process. Giving people ownership over the change process helps the company to overcome resistance to change.
There should be a clear message what the company's goals are and how Cavendish wants to achieve them; this should be internally and externally advertised. Our customers, investors and the public should be aware of Cavendish's diversity initiative.

Recommendations for monitoring and evaluation
A regular benchmarking on the grade of diversity among different companies in the same region will indicate if Cavendish is performing well in its diversity program. Meetings of the regional directors and the executive board of directors to discuss if the goals on diversity are being kept also helps to monitor diversity.
Scholars agree that it is extremely difficult to evaluate the outcome of diversity in hard factors like profit return. Nevertheless, companies see general improvements in the range of employees' ideas and suggestions and in the public's opinion. (see Hamilton 2003, p131)
An increase in the number of people interested on working and doing business with Cavendish is a potential indicator of the success on diversity implementation.
Other issues which can be considered during monitoring and evaluating:
Achievable short term and long term targets should be set and monitored by internal and external parties. As Anderson states, 'We also commissioned an external advisory board of prominent national leaders and authorities, who come from business, academia, and government.' (Anderson 2003, [online]).
This is confirmed by the following excerpts:

One proactive way to asses the impact of equality in an organisation is to carry out an equality review. A number of Member States are already carrying out workplace gender reviews. (European Social Network 2006, [online])
In particular, the monitoring of the workforce by grade, ethnic origin and gender can be based on self-classification surveys. This can help to enable organisations to identify imbalances in the workforce profile and consider positive actions that can be put in place to redress these imbalances. (European Social Network 2006, [online])
By looking at the outcome of such assessments, one can than correct and include missing parts into the changing process.


Diversity and equal opportunities are crucial for our company to successfully expand in a globally challenged environment. Diverse workforce contributes with achieving results necessary for competitive advantage. Even though our company meets the required legal regulations, not enough has been put in practice in respect to embracing and implementing diversity and equal opportunity in our company. Diversification and equality must be furthered both through recruitment and promotion.
Managing diversity should not be dealt with only by the Human Resource Department, but shall reach all departments in all levels. The senior management level must support this initiative. So-called change champions in all our subsidiaries shall give support to the senior management motivation.
A company wide policy shall be created and enforced. Employees should be involved in the process, both participating with ideas and by being informed and trained. Regular monitoring, such as by benchmarking and meetings with the regional directors, shall take place. Not only communication but also enforcement of the policies set shall prove our success.

Essay on Business Ethics (B.A. Internationalanagent)

Ethics and Corporate Social Responsibility at Tesco

written by Christian Mate


In this essay a major UK retailer, Tesco, is assessed in respect to its CSR policies. This company's attitude towards ethical behaviour is examined against a background of ethical theories. In the first part of the essay, importance is given to the explanation of ethical theories. This analysis of the theories provides information to distinguish links with Tesco's approach and to point out the reasons that led this company to adopt CSR measures.

Business Ethics Theories

A company’s ethical behaviour depends both on the values of individuals working for a company and on the values applied by the company. Since ethics and moral differ from group to group, it is possible to affirm that different beliefs, values and morals can be found in a single company. Important to mention is that depending on place and time, different views of what is considered ethically right or wrong occur. The following ethical theories have been shaped by a western perspective:

Virtue ethics
Aristotle is commonly related to the issue of virtue ethics. This philosopher affirmed that ‘virtues are not "ends"; rather they are "means"’. (Fisher & Lovell 2003, p 71) In other words, it means that a personal good behaviour determines the happiness of a society. Thus, virtue ethics places the individual within a social context. (see Fisher & Lovell 2003, p71)
Furthermore, virtue ethics is not constrained by a system of rules and regulations. It emphasises personal characteristics, which if practiced well will lead to a correct and ethical decision. (see Fisher & Lovell 2003, p72)

Deontological Theory

Since the deontological theory has its origin on Immanuel Kant, it is also known as Kantian Ethics. This theory argues that in order to act ethically one must follow universally applicable rules. Kant's 'universal test' verifies whether a rule is an universal standard: 'If a rule can be made universal without contradiction, then it is morally good; if a rule cannot be made universal without contradiction, then it is morally bad.’ (Wallenmaier 2006, [online])
Kant pointed out one more condition for ethical behaviour: one can carry out actions correctly only if he or she does not expect any kind of reward. (see Fisher & Lovell 2003, p77) 
Business rules originated from this theory. The first is based on moral permissibility for market interaction: ‘Interactions that violate the universalibility formulation of the categorical imperative are morally impermissible’. (Fisher & Lovell 2003, p 78)
The second refers to the treatment of humans ‘as ends, not means’ (Fisher & Lovell 2003, p79). It is seen as a moral obligation for a company to treat employees respectfully. (see Fisher & Lovell 2003, p79)
A third rule calls for a greater democracy for people at their workplace, which would give workers more rights and involve them in the business decision-making process. (see Fisher & Lovell 2003, p80)
Critics of this theory often mention that it lacks flexibility. (see Fisher & Lovell 2003, p77) The problem is that this theory is based on the so-called categorical imperative, which everyone must embrace.

Teleological Theory

Teleology is a theory that explains phenomena by their ends or purposes, as explained bellow:
Teleological moral systems are characterized primarily by a focus on the consequences which any action might have (for that reason, they are often referred to as consequentalist […]). Thus, in order to make correct moral choices, we have to have some understanding of what will result from our choices. When we make choices which result in the correct consequences, then we are acting morally; when we make choices which result in the incorrect consequences, then we are acting immorally. (About, Inc. 2006, [online])
This theory had its origins in Plato and Aristotle's philosophies, but it was mainly Hegel who shaped it in modern times. (see Wikipedia 2006, [online])
According to this theory, if a company achieves a greater overall outcome by implementing CSR then it is morally correct to do it. Whatever the outcome, if a company sees it as good, then all ways of achieving it are considered moral.



This theory is one of those which most influenced western businesses. Utilitarianism is mostly associated with Bentham, Mill and Hume. It combines ethical egoism and altruism and enforces ‘the greatest good for the greatest number’ (Martin 1997, p274). In other words, it maximizes usefulness or minimizes disuse. Critics say that the application of this ethical theory tends to disregard the interest of minorities and might lead to human rights violation.
According to utilitarians, happiness is a universal measurable state: ‘Utilitarianism is a calculating approach to ethics. It assumes the quantity and quality of happiness can be weighted.’ (Fisher & Lovell 2003, p95)

Ethical learning

This ethical theory 'hold[s] that policy ends should be the yardsticks against which the morality of actions should be judged, and that they can only be achieved indirectly.’ (Fisher & Lovell 2003, p88) This means that a company cannot behave ethically only by making an ethical code public. An organization has to offer different possibilities to its employees in order to put an ethical behaviour in action. Offering people the possibility to learn is the indirect way to ethical ‘correct’ behaviour; people will end up acting ethically. (see Fisher & Lovell 2003, p88)
Theorists make distinction between character and personality ethics: ‘The character ethic proposes basic principles of effective living, things like integrity, fidelity, humility, courage and so on.’ (Fisher & Lovell 2003, p88) The personality ethics focuses on ‘"quick-fix solutions" drawn from a public relations approach that aims to present a good image of oneself and easy behavioural tricks used to manipulate others.’ (Fisher & Lovell 2003, p88)

Relation between Corporate Social Responsibility and Ethics

CSR is based on ethical principles. The link between ethics and the CSR of a company is established in the following statement:
A company's core values and codes of ethical behaviour should underpin everything that the business does. How a company then chooses to interact with its global and local communities, in the light of its values and ethics, is often known as Corporate Responsibility or Corporate Social Responsibility (CSR). (Institute of Business Ethics 2006, [online])
Being so, based on the theories explained above, an assessment of Tesco's CSR characteristics is performed in the next sections:

Corporate Social Responsibility at Tesco

Tesco’s statement ‘At Tesco, we aim to make a positive contribution to society. Our CSR programme builds on this commitment and is backed by our ‘Every Little Helps’ approach’ (Tesco 2003) represents an attempt towards an ethical behaviour. Some of the social areas in which the company is involved are listed bellow:

Economic involvement
‘Tesco invests in all types of communities throughout the United Kingdom, providing jobs and careers for local people.’ (Tesco 2003, [online]) Tesco targets especially regions with high unemployment rates; workers are entitled to own shares of the company; people receive incentives to come back to work. Tesco claims to create 10,000 new jobs on average every year.
These actions can be linked to the theory of utilitarianism since the company wants to achieve the greatest good for the greatest number of people.

Equal opportunities and diversity

Tesco recognises that its employees are worth looking after: ‘Our staff are our best asset and we depend on the skills and commitment of our people’ (Tesco 2003, [online])  The company aims both at employing a diverse workforce and at providing equal opportunities to people, regardless of their ‘age, sex, disability, sexual orientation, race, colour, religion or ethnic origin’. (Tesco 2003. [online]) Furthermore, Tesco is committed to a continuous teaching of its employees so that each employee can reach his/hers own development. (see Tesco 2003 [online])
These statements have similarities with the ethical learning theory: a right ethical behaviour can be achieved by giving the stakeholders the opportunity to learn.

Social involvement
‘As part of our commitment to maximising the benefits we bring to the communities in which we operate, we have implemented a strong community strategy.’ (Tesco 2003, [online]) Tesco sponsors community-based projects and groups that bring practical benefit to local communities. It supports the ‘missing child initiative’, which tries to raise awareness of missing children by setting up posters in stores. Schools also profit from the education programme launched by Tesco: since 1992 computers worth 77 million pounds have been given to schools.
These actions bear parallels with altruism and utilitarian theories. The altruism theory asserts that it lays in human nature to pass on values to offsprings in order to provide a better well-being for them. By bringing ‘practical benefit to local communities’ (Tesco 2003 [online]) the company increases the overall happiness and bases its behaviour, therefore, on utilitarian grounds.

Environmental involvement

Regarding the environment, ‘Tesco is committed to protecting the environment by doing what we can to reduce our impact.’ (Tesco 2003, online) The company recognises its duty to the environment and acts accordingly. Tesco is dedicated to energy saving and recycling. It meets its own set targets by reducing the water consumption in it stores, through the improvement of the distribution supply chain efficiency. (see Tesco 2003, [online])
Apparently, the company sees the prevention of contaminating the environment as a universal imperative. This could be considered a link with deontological theories.

Further involvement
The above mentioned areas of involvement are the core of Tesco's CSR plan, but this company is also committed to UK farming, fair trade, health sectors and charity work.

Tesco’s Way of Corporate Social Responsibility

Since the company is involved in many areas of social issues, one could question whether these commitments can be fully implemented. The company argues that corporate responsibility ‘is an essential part of sustaining ourselves as a responsible company’. (Tesco 2003, [online]) ‘We recognise our impacts on society and on the environment.’ (Tesco 2003, [online])
However, critics say that Tesco’s engagement is a fake and that in 2004 Tesco’s ranking was as one ‘of the worst offenders on social and environmental issues’. (Friends of the Earth 2005 [online]) They further criticised Tesco’s CSR report for being ‘incomplete and inadequately verified.’ (Friends of the Earth 2005 [online])  The ‘Ethical Consumer Information Systems named it [Tesco] one of the worst offenders in a new ethical ranking of Britain […]’ (Friends of the Earth 2005, [online]).
Moreover advocates of laisser-faire argue that CSR is nothing else but ‘theft from those shareholders who can, after all, decide for themselves if they want to give to charity.’ ( 2006 [online])
Furthermore, a growing concern among farmers arose. ‘Michael Hart [chairman of the Small and Family Farms Alliance] said that the increasing gap between farm gate and retail prices is in some cases down to “clear profiteering”.  (Friends of the Earth 2005b, [online]) This statement stays in clear contradiction with Tesco’s CSR statement of the ‘commitment to UK farming’ and its consistence in supporting British farmers. (see Tesco 2003, [online]) Farmers accuse Tesco of 'fleec[ing] both the farmer and the consumer' (Friends of the Earth 2005b, [online]) in a short term sighted profit. (see Friends of the Earth 2005b, [online])  Tesco drives farmers out of business systematically by using a pricing policy which is not concerned with the well being of producers and consumers. (Friends of the Earth 2005b, [online])
Regarding Fair Trade, one of Tesco’s CSR commitments, critics mention that Tesco make about one million pounds profit per week from banana sales. This, according to Friends of the Earth (2005b [online]), would be enough to employ 30,000 banana plantation workers at a living wage. This ‘living wage’ would actually be about twice what they are paid currently. (see Friends of the Earth 2005b [online])
In addition, there is a general concern about how far a company's CSR actions shape and influence society and its beliefs. They argue that companies might take over the role of government on dealing with social issues. ‘We expect governments to provide the legal framework that says what society will put up with.’ ( 2006, [online])


Having approached different theories regarding ethical and moral behaviour it is possible to affirm that achieving an absolute ‘correct’ ethical behaviour is not possible. Tesco, among other western companies, is under the guiding of western ethical behaviour, as preached on the theories explained hereinbefore.
Tesco seems to be strongly committed with CSR. Its statements can be linked to many ethical theories such as utilitarianism, learning and teleological theories. Thus, one could say that the company recognised the need for taking over social responsibility and tries to balance it with its economic objectives. Nevertheless, critics point to Tesco's CSR programme downsides: Tesco drives farmers out of business and takes advantage of low wages in underdeveloped countries, as the banana import case proves.
The impact of CSR on society may only be accurately determined in the future. Whether CSR involvement can change, shape and influence a society cannot still be verified.


About, Inc., A part of the New York Times Company. (2006). Deontological, Teleological and Virtue Ethics. Types of Ethical Systems [online]
Available from:
[cited 23 May 2006]

Fisher, C. & Lovell, Alan. (2003). Business Ethics and Values. London: Pearson.

Friends of the Earth. (2005). Briefing. The Tesco Takeover [online]
Available from
[cited 18 May 2006]

Friends of the Earth. (2005 b). Media Briefing. TESCO:EXPOSED [online]
Available from
[cited 18 May 2006]

Institute of Business Ethics. (2006). Frequently asked Questions [online]
Available from:
[cited 19 May 2006] (2006). Corporate Social Responsibility. News and Resources [online]
Available from:
[cited 21May 2006]

Martin, L., L., Journal of Management History. (1997). Jeremy Bentham: utilitarianism, public policy and the administrative state.  Vol 3 No. 3, pp. 272-282

Tesco. (2003). Every little helps. Corporate Social Responsibility Review 02/03 [online]
Available from:
[cited 20 May 2006]

Wallenmaier, E., T. (2006). Philosophy Class. Ethics. [online])
Available from:
[cited 21 May2006]

Welford, R. & Strachan, A. Peter. (2005). Hannagan, T. (ed.). Business Ethics and Corporate Social Responsibility. Management Concepts and Practices. London: FT Prentice Hall.

Wikipedia. (2006). Teleology [online]
Available from:
[cited 23 May 2006]