Logistics and Operations Management - The World Trade Organization Assignment

Logistics and Operations Management - The World Trade Organization - Assignment Example These negotiations were held under GATT or General Agreement on Tariffs and Trade. In the present times, there are new negotiations that the WTO is involved into under the ‘Doha Development Agenda’ instigated in the year 2001 (Understanding the WTO - Who we are, 2012). Countries, in general, encounter several challenges and problems while performing activities of trade across different countries. Thus negotiations and effective rules are required that are maintained by the WTO. Also, trade barriers are maintained by the rules that are set by the WTO, helping to protect consumers of such trade activities (Understanding the WTO - Who we are, 2012). The present study focuses on the work of the WTO and to analyze the impact that it has on world trade. Thus the study would analyze the outcomes of the various summits that have taken place since the end of the Second World War and consider the impact they have had on world trade. For this particular study, interpretivism research philosophy has been found to be applicable for this particular research study as it combines diverse approaches together and tries to understand the world as it is experienced (Collins, 2010, pp.38-39). The study has been based on qualitative research technique that involves the description of the types and qualities of people or events without expressing them in the form of numerical figures (Thomas, 2003, pp.1-2). The collection of data for the study has been dependent on secondary sources, thus involving sources that present studies and findings of earlier researchers and information that are already available concerning the topic of study (Malhotra, 2008, p.106). Thus books and authenticated internet articles, the website of WTO have been included in this study to learn about the works of the WTO, and their effects on world trade. While including such study materials, ethical factors have also been kept significantly under focus and the credibility of the sources have also been checked.  Ã‚  

Laws and regulation relating to the kentucky board of embalmers and Essay

Laws and regulation relating to the kentucky board of embalmers and funeral directors - Essay Example A funeral establishment cannot operate unless under direct supervision by a Board licensed embalmer or funeral director and each of these Board licensed individuals cannot operate more than one establishment at any given time. Each year, a license must be issued and processed by the Board along with the applicable renewal license fee of $100. Along with this yearly renewal fee, every Board licensed embalmer and funeral director must attend a minimum of four hours in a continuing education program or programs approved by the Board. If a license has expired and failure to renew within three years of the license expiration date, the applicant pays a late fee and provides proof of attendance at the continuing education course along with passing an examination outlining the ability to pass a competency examination. It is possible for a person holding an embalmer's or funeral director's license from another state or federal district to obtain a Kentucky license provided this individual has met the same or similar requirements for a license set out in provision KRS 316.030 and pays the required fees and license renewal fees to the Board. The Board can revoke or suspend a license should there be a violation of provisions of the Board g

Mineral Physical Properties Essay Example for Free

Mineral Physical Properties Essay A mineral refers to an inorganic element or compound that is naturally occurring in a solid state and has a specific chemical composition and a regular, internal crystalline structure. A mineral has a highly ordered structure and particular physical properties. Some of the varying physical characteristics of mineral include color, lustre and habit. Color is the first physical property of minerals that varies between same mineral. Color is an apparent aspect in minerals but it proves unreliable in identifying minerals. It occurs due to the minerals light absorbing and reflecting properties. The variability of color between the samples of the same mineral exists because color mainly comes about as a result of electronic alterations. For instance, quartz is found in different colors such as black, white, purple, pink, blue or clear. It is observable that completely varying materials may have the similar color. Secondly, lustre is a mineral physical property that varies among the same mineral. This refers to the amount of light that it reflects from its surface. A mineral may appear differently depending on the quality, intensity or quantity of light that it reflects. The mineral for instance may appear metallic or sub metallic or may appear splendent, shining or dull. Finally, the habit is another varying physical property. It refers to the crystal’s shape of the mineral. The habit is usually shaped by the conditions under which the metal grew. It is common for a mineral to have many varying habits. The habit of a mineral may be described as the habit of crystals or the habit of crystal aggregates (Ernest, 1995). Conclusion Mineral physical property can be relied on during identification of mineral. However, certain physical properties show a range of characteristics making them less reliable in the identification process. Reference Ernest, Nickel. (1995). Mineral Resources: The Definition and Properties of a Mineral. New York: Hill and Wang.

Process Intensification In Chemical Engineering Engineering Essay

Process Intensification In Chemical Engineering Engineering Essay Process Intensification (PI) is a concept in chemical engineering which first defined back in 1970 sparked by the need to reduce capital cost involved in a particular production system This was first pioneered by ICI to reduce plant volume without sacrificing its production capacity [1, Dautzenberg] (Dautzenberg, et al., 2001). There was a first international conference in 1995, International Conference for Process Intensification in the Chemical Industry. Ramshaw was the early scholar who worked on process intensification philosophical foundation, defined PI as a strategy for making dramatic reductions in the size of a chemical plant to achieve a given production objective (Ramshaw, 1995). Process intensification involves dramatic reduction in chemical plant equipments by installation or individual equipment volume as presented by (Ramshaw, 1995) and (Stankiewicz, 2003). By mentioning dramatic reductions, Ramshaw mentions of miniaturizing volume by the order of 100 to 1000. This definition by Ramshaw is quite limited and is cited in Stankiewicz (Stankiewicz, et al., 2000) as being too narrow that it discussed more on size reduction. PI can be defined as intensification on particular desired effect and size reduction is one of many desired results that can be achieved through PI. This definition is widened by Stankiewicz definition of process intensification as any chemical engineering development that leads to a substantially smaller, cleaner and more energy-efficient technology is process intensification (Stankiewicz, et al., 2000). BHR Group defines process intensification as: Process intensification is a revolutionary approach to process and plant design, development and implementation. Providing a chemical process with the precise environment it needs to flourish results in better products, and processes which are safer, cleaner, smaller, and cheaper. PI does not just replace old, inefficient plant with new, intensified equipment. It can challenge business models, opening up opportunities for new patentable products and process chemistry and change to just-in-time or distributed manufacture (BHR Group, 2003). This has been widely accepted (try to connect references) as definition of process intensification in chemical industry. Process intensification can be categorised into two types of approaches which are; (1) methodology-based approach and another one is (2) equipment-based approach. Figure Process intensfication and its components (from Stankiewicz et al. 2004). This major categorisation of two approach in process intensification is also presented and some of the latest existing industrial examples are given in an article in The Chemical Engineer journal (King, et al., 2010). Reaction Engineering involves Sizing and bla bla bla Reaction engineers spend a lot of efforts and ingenuity in enhancing reactors performance by studying and implementing any optimum trajectory for the reaction system to be operated (Nicol, et al., 2001). bla bla bla In reaction engineering, equipment-driven approach is about reactor improvement of rate of reaction by specific-volume, heat transfer and mass transfer, hence may push chemical process or catalyst performance to achieve the best out of their potentials. Nowadays this is done in terms of enhancing conversion rates and reducing by-products formation by achieving concentration and temperature profiles [4, Multfunct.React. Agar pp. 379-381] (Agar, 2004). Catalysis is one of examples of process intensification approach by methodology in general sense, as it serves a function to reduce activation energy required for a reaction to occur. In chemical industry there are two major types of catalytic reactor configurations, being the structured and random reactors. These categories are reviewed later in the next section regarding their benefits in reaction engineering process intensification. Some applications in chemical industry by process-intensifying equipment approach are integrating several unit operations or equipments into one multifunctional reactor, designing a new hybrid separation such as reactive distillation and reactive absorption [2, Trans] (Stankiewicz, et al., 2000). Integration in between two equipments as examples has been reviewed by Stankiewicz (2003) [5] Stamicarbons Urea 200plus technology. In this paper, the reactor is designed incorporated with condenser and known as pool reactor. Size comparison shown that in this particular case size of equipment reduced to one-fourth of the conventional equipments (Stankiewicz, 2003) [5]. The best reactor design and configuration is identified in a particular chemical process by knowledge available in its reaction chemistry, contacting pattern in terms of how and when individual elements pass through the reactor and contact one another and how long its identity changes. Furthermore, critical studies in reaction overall kinetics as well as its thermodynamics to which elements are exposed along their reaction trajectory is important in enhancing chemical reactor or in order to integrate reactor with any other unit operations. Through this reactor design concept, the most suitable reactor configuration is selected, e.g., ideal plug flow, packed-bed and etc. Overall kinetics bla.. bla.. bla.. In considering thermodynamics, heat transfer within or across the boundaries of reactor is a crucial consideration to establish optimised reaction in multifunctional reactor, based on their activation energy needed for raw materials to react. In multifunctional reactor this is the scope where energy would be supplied or removed from an endothermic or exothermic main reaction to maintain a forward drive of chemical reaction. Energy balances are important at this stage and establishing temperature profile is needed from analysis for purpose of chemical reaction intensification. Methods of heat transfer are also reviewed as there are categories of heat transfer methods known to be efficient in a particular reaction. This is the normal and widely accepted procedure Individual reactor design such as static mixer reactor, monolithic reactor, spinning disk reactor and etc, are examples of equipment-driven approach in process intensification (Stankiewicz, 2003). This examples are actually concepts revolves on developing component design and improvement of a particular reactor. Development of Modelling of process intensification. MAIN PARTS a PI Area of Concern in Reaction Engineering Applications. Heat exchange in reaction engineering Reactor usually contains high amount of energy namely heat as reaction is progressing with reactor usually being operated at the highest temperature compare to other equipment upstream and downstream. This is essential to the reactions as thermal energy required for molecular bond to form or dissociate. Heat exchange in reaction engineering design has been studied extensively as heat transfer plays a significant role in all chemical reactions. Agar D.W. (2004) (Agar, 2004) has categorised heat transfer into four categories, namely convection, recuperation regeneration and reaction (Figure ). This categorisation helps a lot in providing the best heat transfer solution in knowing which the best reactor configuration is in adding or removing heat. Figure Heat transfers for manipulating temperatures and concentration profiles in chemical reactors (from Agar, 2004). Convection is additional or removal of side-streams which intentionally limits the availability of one reactant, hence, improving selectivity, e.g.; cold-shot reactor. In recuperation heat transfer there is an external heat transfer sources and sinks which operates to generate temperature differences in between reaction phase and heating medium by taking in or removing heat somewhere else, e.g.; cooling towers, fin fan coolers, heat exchangers and etc. Regeneration heat transfer makes use of the reactor internals, usually beds or packings as an accumulation of heat and mass in order to establish temperature profile and also concentrations. This temperature could not increase when in steady-state operation (Agar, 2004). Reaction is a straight-forward combination of main reaction with compatible supplementary reaction either thermally or materially, e.g.; oxyhydrogenation (Agar, 2004). Operating temperature is achieved in reactor by one of these heat exchange approaches using various kinds of reactors accessories in multifunctional reactor such as heat jacket, tubes heat tracing or less commonly by heating coil. Mass transfer in reaction engineering Integration of mass transfer and catalyst has been studied (since, whom, what are achievement so far.) and prominently applied in reactive distillations which will be reviewed in details below. Packing shapes Multifunctional reactors development. e.g; Pool reactor, reactive distillation column, heat exchanger reactor Multifunctional reactors are reactors that serve many functions of unit operations in single equipment. These reactors usually combined with separators either distillation or absorber, or with heat transfer equipments such as cooler, heater or condenser. Some of the examples are: Pool reactors (reactor-condenser) Reactive distillation columns Pool reactor were discussed in Stankiewicz 2003 [5] (Stankiewicz, 2003), where combination of reactor and condenser yielded a novel equipment. Worlds first pool reactor is known developed by DSM Research back in 1945. A type of multifunctional reactor in which combined reactor and condenser was studied in details by Ben Amor et al (1999) (Ben Amor, et al., 1999) took methanol synthesis from its raw material, syngas in prototypes as main scope. (Add a bit of elaboration for advancement achievement). This is further developed and analysed in Haut, et al (2004) (Haut, et al., 2004) Heat exchanger reactor is designed by combining reactor, heat exchanger and scrubber by the PI in multifunctional reactor design. Multifunctional reactor has been a good example of process intensification by equipment-driven approach. Process intensification in multifunctional reactors were presented in Pros: Examples in practiced Cons: There Several functions or processes are designed to occur simultaneously in multifunctional reactors. One of many examples of these reactors is fluidised catalytic cracker (FCC) that has two reactions occur in one unit operation namely cracking and another is removal of coke in hydrocarbon (Dautzenberg, et al., 2001). Issues Implementation MAIN PARTS b Chemical reactors often used catalysts in its operations as they provide easier path for reaction to happen that the activation energy is lowered with their presence in reaction phase. Two general categories of catalytic reactor configuration are random catalytic reactor and structured catalytic reactor. Structured catalysts has been paid attention Random catalysts Reactive distillation is one of many examples of process intensification in multifunctional reactor. One of many good examples in process intensification by integration of unit operations is the reactive distillation in which reaction phase is put together with separation phase in single equipment. This has been call as pool reactor (Stankiewicz, 2003 [5]) (Stankiewicz, 2003). Reactive distillations uses column packing which made by the catalyst material as the reactants pass through the column will react and the separation takes place along the column throughout the packing This was initiated by the studies.. where column internals which use conventional packing shape with materials that could probably be replaced with catalytically compatible materials to bring forward reaction equilibrium for more yields. An example of this ground-breaking new packing is Super X-pack (structured packing) designed and manufactiured by Nagaoka International Corp., able to reduce size of column down to five times smaller compares to conventional column and much lower pressure drop across the packing. This dramatic reduction of equipment size was illustrated as comparison to conventional applications by Stankiewicz (2003) [5] (Stankiewicz, 2003) as shown in figure (Figure ). Figure Super X-pack revolutionary packing for distillation columns by Nagaoka International Corp. Sulzer Chemtech developed KATAPAK-S packing as catalytic packing and this is packing has been studied in details regarding the geometry of flow channel, hydrodynamics and mass transfer performance in Behrens et. al. (2006) [9] (Behrens, et al., 2006). Modelling of liquid hold-up, pressure drop and mass transfer were conducted specifically based on this Sulzers KATAPAK-S as the main focus in this publication. This knowledge is crucial for further developments and applications. Stankiewicz (2003) (Stankiewicz, 2003) is also cited in this paper in terms of combining reactors and separators. Future researches on these Super X-pack and Sulzers KATAPAK-S are potential development of catalytic version of this packing. From process-intensification point of view this could possibly be the breakthrough shift in vast reduction of column size and a key step up in reactive distillation that will bring a extensive benefits in chemical industry. Parkinson (2000), Drip drop in column internals Applications in Chemical Industry. Catalytic reactive distillation has been commercially used in chemical industry (DeGarmo J.L., 1992) [8] (DeGarmo, et al., 1992). One of the examples of applications in chemical industries is the Methyl Acetate separative reactor technology development by Eastman Chemicals. This is presented by Siirola (1995) [12] (Siirola, J. J.; Eastman Chemical Company, 1996). This has been cited in Stankiewicz (2003) [5] to reflect the extensive reduction in plant size. This massive plant size of seven tasks is integrated into single piece of equipment. Distillation, extractive distillation, reaction, reactive distillation are the discrete tasks which have been combined into one column. As the result, numbers of equipment are reduced to 3 from conventional plant that has 28 equipments. This is shown in figure (label figure below) Figure 4 Plant integration in methyl acetate separative reactor process by Eastman Chemical (from Siirola 1996 [13]). Benefits (to relate this point of integration benefits in between [5, Stankiewicz], [Ramshaw,1999] cost reduction and [6, Hendershot] safety regarding integrated unit operation e.g.; pool reactor, in reactive distillation) Cost reduction on the major plant item was the primary objective of PI, but other benefits comes along with this reduction of costs such as structural work, earth/civil work for large vessel foundations, installations and labour as well as less pipe work needed (Ramshaw, 1999). While looking into process intensification from safety point of view this equipment integration .. (Hendershot, 2004) This can reduce the risk of reaction stage while in operation as reducing the size of the plant means minimising hazardous material usage concept proposed by Kletz (Kletz, 1996). The possible opportunity for chemical fugitive through pipe connection in between unit operations is also eliminated as what you dont have cant leak (Kletz, 1978). This simpler plant is the result one looking for in achieving the objective in process intensification. Smaller plant is one of the objectives in process intensification and parallel with the concept of mentioned above in introduction (Stankiewicz, et al., 2000). Potentials of further development of reactive distillation: Pool reactor was started as RD program by DSM Research back in 1945 and after 51 years, the technology was established and patented in 1996 in urea production known as Urea 2000plusà ¢Ã¢â‚¬Å¾Ã‚ ¢ technology. The first commercial plant was commissioned in 1998 when start-up of first Urea 2000plusà ¢Ã¢â‚¬Å¾Ã‚ ¢ pool reactor plant. Stamicarbons Urea 2000plusà ¢Ã¢â‚¬Å¾Ã‚ ¢ technology reduced the size of installed equipments from early establishment at total height of 78 metres .. (Bakker, 2004). Reactor Stripper Condenser Scrubber Pool Condenser Pool Reactor Urea 2000plusà ¢Ã¢â‚¬Å¾Ã‚ ¢ technology Conventional urea technology C:UsersdynaPicturesMP Navigator EX2010_10_03Urea 2000Plus Pool Reactor2.jpg Figure 5 Reduction of size by integration of reactor, condenser and scrubber featured in Stamicarbons Urea 2000plusà ¢Ã¢â‚¬Å¾Ã‚ ¢ technology (from Bakker, 2004). MAIN PARTS c Modelling of process intensification. Modelling Modelling of Krishna Taylor (2000) MAIN PARTS d Process intensification for safety. In establishing a chemical plant nowadays, there are massive lists of safety legislations need to be adhered. One of the best practices in chemical industry is to construct a plant with elements of inherent safety. Inherent safety and intrinsic safety mean the same and would be used interchangeably from this point onwards. Process intensification is an important aspect that needs to be implemented in achieving an inherently safer chemical process and plant. Process intensification for inherent safety concept has long been establish has been Intrinsic safety in reactor configuration and operation is a crucial element since reactor is a heart of a chemical manufacturing plant. Being the centre of a process containing various components of chemicals as raw materials are introduced and as reactions took place there would be mixture of products and normally more than two by-products. Reactor also traditionally contains high amount of energy namely heat as operating with usually being operated at the highest temperature compare to other equipment upstream and downstream. This is where energy would be supplied or removed as stated before in the introduction. From the point of equipment integration reviewed before, reactor combination with other unit operations such as distillation, condenser, scrubber or heat exchanger is another approach in process intensification, i.e; equipment-driven approach (King et. al. 2010) [10]. MAIN PARTS e Barriers and potential prospects of process intensification in reaction engineering. Besides wide-ranging advancement in PI in reaction engineering, there are several difficulties known in holding back the research and implementation of technologies. This occurs especially in upscaling from lab or pilot scale to commercial scale. In 1998 AIChEs Center for Waste Reduction Technologies organised two workshops that has recognised barriers for reactive/hybrid separations and as agreed there were three categories of technical and nontechnical difficulties which are: Technical gaps, such as lack of simulation and scale-up capability, lack of validated thermodynamics and kinetic data, lack of materials (compatible materials, e.g., integrated catalysts/sorbents, membrane materials) as these materials have to be developed specifically for the purpose of new process chemistry, and lack of high-level process synthesis methodology. Technology transfer barriers, lack of experts in multidisciplinary team in process integration approach, lack of communality of problems (each application has unique technology) and lack of models/prototypes on a reasonable scale (most of the studies still regarded as science which involves small-scale researches). General barriers, such as higher standards, to require implementation of new technologies, as opposed to conventional technologies, lack of process economics (as new technologies have not been proved to be feasible as there is no commercial model available) and fear of risk in operating new technologies. Besides those difficulties, future opportunities CONCLUSIONS The implementations of process intensifications transform conventional chemical engineering unit operations into a revolutionary process technology whether by integration of several unit operations or by altering intrinsic chemical process elements to eliminate unnecessary process bottlenecks. Changes usually measured by the substantially cost improvement, progress delivery/process time, [3, Re-Engineering chem]

Witchcraft in the 15th century Essay examples -- essays research paper

In this paper, I will explore many aspects of the outbreaks of the witch accusations and witch trials which plagued England and the rest of Europe from approximately 1450 to 1750. Though numerous theories have been provided as to the reasons for these hunts and trials, there are three which are the most prevalent, and able to support themselves. These three theories are the topics of: gender, as a stepping stone towards the oppression of women; social class, as a relief of tension and stress formed by the socio-economic gaps between the wealthy and the poor; and finally religion, as a result of the encouragement to conform more steadily towards one religion. I chose to argue towards the third theory I have stated, that of the religious changes facing England at the time. Throughout the three hundred years that the perceived problems of witchcraft haunted this nation, the religious momentum swayed back and forth many times. My decision to support the religious theories attached to wit chcraft may not be as traditional as most student’s. It was a decision based more upon the motives and not so hidden agendas that the theorists who were (obviously) not present at the times of the trials. Historical fact has been in debate for as long as history has been recorded, because everything written or spoken is rhetoric, and this impossible to escape from. Therefore, in order to defend my decision to choose religion, I will be adopting a new historicist point of view for the first few paragraphs of this paper.   Ã‚  Ã‚  Ã‚  Ã‚  To me, the other two major theories applied to the problems of witchcraft seem much to politicized to be considered as historical. As Sharpe states, addressing the gender issue first, â€Å"The crucial development here was the rise of the Women’s Movement in the United States and Europe†(9). He continues to say that these women â€Å"sought to construct a history of oppression which would help inform their consciousness in their ongoing struggle†(10). This theory absolutely reeks of ulterior motives. Though it cannot be denied that approximately eighty percent of the witches executed during these times were women, it seems odd that no scholars felt inclined to point this out as relevant until the 1970s when it fit into the â€Å"construction of a history.† History should not be constructed in order to suit the needs of the present, nor the future. Ac... ...now such things as be not fitting† and that â€Å"their complection [i.e. psychological condition] is softer, and from hence more easily receive the impressions offered by the divell [sic]† (Document 9, 109). Direct connection is made to the Christian church in his fourth point, using Genesis as a reference, in his insistence that â€Å"in them [women] is a greater facility to fall, and therefore the divell at first tooke advantage and set upon Eve in Adam’s absence [sic]† (109). This once again connects a popular belief and probably on of the most famous stories in Christianity to the idea of witchcraft.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, though I have shown support for the religion theory most of all in this paper, I do believe that it was not one aspect that set this craze off. Many different theories overlapped to form this tragic and lengthy period of England’s history. Obviously, from the notes we’ve taken in this class, we realize that religion did and always will play a major role in England, or any other country for that matter. Perhaps from this spectacle of unnecessary death, we can learn that any institution, given too much power can, even unwillingly, prove dangerous.

Legend Of Love :: essays research papers

Approximately 500 versions of the Cinderella story are in circulation, making it one of the most famous tales in the world. The plot in this timeless classic has been used as a model for writers for countless generations. Whether in print or on film, Cinderella is an inspirational story. It allows young girls to fantasize being swept off their feet by a sweet, handsome prince, marry and "live happily ever after." For over hundreds of years the story has been refined and reworked, whether as the French "Cendrillon" or as the Brothers Grimm's "Cinderella." Though each tale is revised in different ways, the plot remains a common ground between them. The most recent version is, Ever After: A Cinderella Story, a film by Andy Tennant. This version has a realistic element, which is told to "set the record straight." Like many great love stories before, Ever After: A Cinderella Story, has plenty of conflict between good and evil, right and wrong, and the charming versus the wicked. These conflicts are portrayed through the correlation between each character, and the relationship between the protagonists and the antagonists. The Protagonists Grand Dame Grand Dame is the narrator who is setting the record straight. She is also the Great-Great-Granddaughter of Danielle/Cinderella. While the Brothers Grimm has their version of the Cinderella story, the Grand Dame knows the truth. She summons the Brothers Grimm and explains her family's history as she knows it. As the narrator, her character is a mediator, stepping in when the conflict is elevated. Danielle When she was eight, Danielle's father unexpectedly died. Left with her new stepmother, Rodmilla, Danielle is forced to be a servant to the household. Her strongest link to her father is the book, Utopia that he gave her the night before he died. An intriguing mix of tomboyish athleticism and physical beauty, she has enough charm to capture the heart of a prince. This spirited "Cinderella" is certainly no victim; against all odds, she stands up against a forceful and scheming stepmother. While Danielle does own a gorgeous pair of glass slippers, the words "magic pumpkin" are not in her vocabulary. Prince Henry Prince Henry has a secret. He doesn't want to be King of France. The prince finds peace in running away from the castle to escape from his obligations, including an arranged marriage to the princess of Spain. Prince Henry doesn't recognize his potential until Danielle enters the picture and shows

An Analysis of Corporate Social Responsibility (Csr)

AN ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY (CSR) VIEWS FROM MALAYSIAN COMPANIES ABSTRACTS Purpose – The aim of this paper is to explore the views of managers among Malaysian companies towards corporate social responsibility and how it influences business ethics. Design/methodology/approach – This paper analyses the views of Malaysian managers regarding corporate social responsibility. Interviews were conducted to 12 organizations in Malaysia comprising of major corporations as well as Small Medium Enterprises (SMEs).Findings – The findings reveal that out of 12 companies selected across the Klang Valley, Malaysia, seven companies execute corporate social responsibility for the sake of its brand image and good reputation. Majority of the managers interviewed agreed that corporate social responsibility should be implemented in order to contribute to the society. Originality – The literature review is expected to provide the link between conventional CSR concept with Islamic values and principles.This paper recommends companies especially in Malaysia to adopt corporate social responsibility as an ethical motivation rather than instrumental means. Keywords – Business, Ethics, Corporate Social Responsibility, Organization, Malaysia INTRODUCTION Over the last recent years, Corporate Social Responsibility (CSR) has been termed to be a significant issue within global business organisations. The core purpose of CSR is to fulfil a company’s responsibility towards its stakeholders in terms of economic, social and environment (Siwar & Md Tareq, 2009).However, the fundamental basis act of selfless contribution for the public has been tarnished and downgraded by huge corporate businesses when CSR began to be treated as a means to gain profit maximization which is driven by self-interest by enlarge. There are several meanings to define the concept of corporate social responsibility. First, CSR are the obligations entrusted upon bu siness organisations to utilise its resources efficiently in order to bring benefits to the stakeholders by fulfilling its duties as a member of the society itself (Kok et al, 2001; Adam & Zutshi, 2004).The conventional definition of CSR is derived from the concept of vicegerency in Islam according to Surah Al-Baqarah, verse 31. Albeit the concept of CSR is defined in positive aspects, it does not disregard the possibility of being carried out and practiced in an unethical paradoxical manner. Business ethics is understood to be what is acceptable and not acceptable that can be conducted in the business based on stakeholders. The main objective of this article is to focus on the perspective of Malaysian managers towards the views of CSR and how it is implemented in the organization.LITERATURE REVIEW Based on the study of our articles, CSR manifests several business benefits, namely, good image and reputation, building a positive relationship with the customers, a better recruitment a nd retention of talented employees, positive motivation in better working environment, improving financial returns and reducing CSR related risks. These benefits are measured based on the preference of (a) consumers, (b) employees, and (c) upholding the organization’s reputable name. Firstly, consumers are one of the most important stakeholders of an organization.Firms, which are socially responsible, transparent, and trustworthy, are at a better position of gaining consumer preferences (Willmott, 2001 & Mitchell, 2001; Knox & Maklan, 2004). The higher the awareness of social contribution, the more enhanced positive effects are on consumer purchase intention (Lee & Shin, 2009). The organization can also improve their consumption experience with customers by conducting CSR activities. Customers are commonly in favour to buy products from well-established companies that practice CSR activities, giving these organizations a good marketing strategy by word-of-mouth (Knox & Maklan , 2004).They believe that the company will be ethically responsible to the product and services that they produce. Thus, this increases brand loyalty from the customers. Secondly, stakeholders of an organization also consist of its employees. When a company is known for its responsible background, people will be more attracted to be given a position in that particular organization. The ethically defined practice assists the organization in attracting and retaining talented employees in order to improve organization performance Adams & Zutshi, 2004; Knox & Maklan, 2004). Besides that, Weber, (2008) agreed that CSR can also directly motivate its employees. This shows that the practise of CSR by the company enhances an ethical working environment, which will influences the motivation level of the companies employees. Moreover, CSR will diminish employee turnover. In exploring the relationship between CSR and employee turnover, Galbreath, (2010) relies on the employee justice perception s theory. The key mechanism for this theory measures an organization’s level of fairness.The firms exhibit fairness in their actions, if the firms show concern for both internal and external stakeholders through social contribution. Thus, the employees evaluate the firm as one that is just and fair. Both directly and indirectly, employees are influenced to stay and continue to contribute to the company in reaching its main goal. Following (Reich, 2007; Devinney, 2009), an organization that practices CSR would have more satisfied customers, employees, and owners, which would contribute to long-term sustainable development.Lastly, maintaining an organization’s respectable name is just as important as preserving the welfare of its stakeholders. Performing CSR in an organization helps in building a positive image and reputation (Weber, 2008; Galbreath, 2010). A good image and reputation will help the organization to gain and retain customers easily. Furthermore, CSR can al so be treated as a means to manage and minimize CSR risks of powerful consumer boycott by external parties (Weber, 2008) as well as loss of corporate reputation (Knox & Maklan, 2004).CSR can also increase corporate revenue through higher sales and market shares (Weber, 2008). These financial returns can be achieved directly by CSR-driven products or market development or even indirectly through an improved brand image and reputation. This is however, seen from a different point of view by Friedman, (1970). He argues that CSR should not be a part of an organization’s social responsibility. This was preceded by an elaboration of focusing on profit maximization as the only importance of an organization. It is rational to oppose this theory as businesses should not lace profit maximization as its only main goal, but instead take time to satisfy the stakeholders and be socially responsible (Samy, Odemilin & Bampton, 2010). From a strategic point of view, the fact that CSR benefits the firm and stakeholders will only be true if the firms conduct it efficiently. There is a difference between doing the right thing and doing things right. Conducting CSR is doing the right thing and to conduct it efficiently means doing it right. Thus, firms must ensure that they conduct strategic CSR as it brings significant business related benefits to the firm.It supports core business activities, which contributes to the firm’s effectiveness towards achieving its mission (Burke & Logsdon, 1996). The obligations of organizations regarding the practice of CSR are not extended beyond their most valuable stakeholders. Organizations are less able to set priorities among the rest, as there is no constant approach to placing importance on their secondary stakeholders (Knox and Maklan, 2004). The downside of most organizations is that they will only take notice of current social situations when there is a possibility of gaining economic returns.Devinney (2009) has discovered f ive points of natural vices, which draw attention to the major philosophical problems with CSR. Firstly, the role of corporation is only for generating profit not to solve the problems of society. This is in line with Friedman (1970), which claimed that the only responsibility of a corporation is to maximize economic returns. Next, corporation alter the societal standards based on their own demands. Although corporations have a much better understanding of the benefits and cost of practising CSR, this gives them the advantage to make sure that the most valuable constituencies are in their favour.Besides, corporations are not representing the society as a whole. Major corporations are considered to be among the urban upper middle class, which inevitably does not cater for the poor and less fortunate ones of the society. Above and beyond of that, most of corporations are socially conservative as they resist making changes towards their organization practices unless the changes will pr oduce profit to them. Lastly, CSR allows government to forgo some of their responsibilities, thus making social services provided by private companies more distinct in the eyes of the society.CSR does not ensure the ethical behavior of the company (Mostovicz, Kakabadse & Kakabadse, 2009). Instead, the common major benefits recognized by corporate management are what distinguish between an ethical or non-ethical company as organizations are forced to be at a decision point of balancing the incurring costs of CSR activities and the impact of their ethical operations for the society. From the statement underlined, we have focused our findings on the purpose of these organizations conducting CSR and their opinions on the basis of CSR being implanted in all organizations nationwide.METHODOLOGY We chose to conduct an interview in order to collect data for our study. We posed three open ended questions with 12 companies around Kuala Lumpur and the Klang Valley area because our study is to explore the view of Malaysian managers towards corporate social responsibility and the influence of business ethics. We designed our interview questions based on the literature review in order to suit the Malaysian context. The questions we used for our personal interviews were; Question 1: Does your organization practice corporate social responsibility? Question 2:What motivates your organization to execute corporate social responsibility? Question 3: Do you agree that Corporate Social Responsibility should be implemented in all organizations in the country? State your reasons why? According to the 15 articles we used, we identified that the previous studies used various methods in examining significant issues on CSR. Majority of the previous studies adopted surveying method and used literature in conducting their studies. Above and beyond, there are a few authors used other distinguished methods. First of all four authors used survey as their method of studies.Galbreath (2009) exa mined three potential benefits of demonstrating CSR; reduced employee turnover, increased customer satisfaction, and improved reputation through a survey of chief executive officers in Australia. Likewise, Lee & Shin (2009) used questionnaire survey involving Korean customers to examine the positive of CSR on customer behaviour. Further, Ditlev-Simonsen & Midttun (2010) conducted a survey with three panels: a corporate leaders’ panel, a business students’ panel and an NGO panel to clarify and compare what motivates managers to pursue corporate responsibility from positive and normative perspectives.Lastly, Siwar & Md Tareq (2009) conducted a study on relationship between concepts of Islam with the Malaysian managers’ opinion regarding CSR. They used open and close-ended questionnaire to 50 listed organizations in Malaysia including multinational, government, and nongovernment and SME companies. Secondly, using literature is one of the methods that have been used by in following studies. Abul & Hjh Salma (2009) conducted a study on the current practices of CSR of the business organization as well as Islamic Financial Institutions (IFIs).Next, Mostovicz, Kakabadse & Kakabadse (2009) explained the reason why CSR policy has failed to render organization more ethical and to purpose the concept of using CSR for improving the ethics of organization. Besides that, Devinney (2009) argued that the notion of socially responsible corporation is potentially an oxymoron because of the naturally conflicted nature of the corporation. Further, Burke & Logsdon (1996) examined social responsibility programs which create strategic benefits for firms. Lastly, Adam & Zutshi (2004) identified drivers which are forcing organization to adopt CSR and produces corporate social reports.Finally, the other remaining authors exercised distinguished methods between each other. Drews (2010) used two step approaches to measure and evaluate the benefits of CSR. First, a mea surement model is developed based on theoretical analysis. It is then applied in an in-depth case study. Next, Samy, Odemilin & Bampton (2010) adopted a quantitative analysis and exploratory approach to prove that CSR will maximize profit while satisfying the demand from multiple stakeholders. They study on CSR practices of 20 selected United Kingdom’s companies.Besides, Knox & Maklan (2004) used empirical study of CSR policy and practices across a number of multinational companies to examine the reasons why CSR reporting has a low impact on business decision making. Moreover, Holme (2010) used a representative selection of recently published articles to study deeply on practitioner review on the concept of CSR. In addition, Weber (2008) adopted a study which focuses on the question on how to measure the business impact of CSR activities from company perspectives using theoretical approach and literature as references.Friedman (1970) argued on the only social responsibility o f business is to increase its profits using his own views or reasoning. FINDINGS We have successfully conducted the interviews through three medium of communications; Personal interview, telephone call and email. This interview was conducted in the period between 3rd June 2011 and 10th June 2011. We have interviewed 12 managers around Kuala Lumpur and Klang Valley. Based on the questions posed, we succeeded in 5 companies providing substantial answers personally, 3 companies responded based on phone calls, and 4 companies offered feedback through email.The table below provides the profiles of the 12 managers that we have interviewed that comprises of major corporations and SMEs. Table 1: Summary of the profiles of the 12 managers interviewed. Manager 1 (M. 1)| MPH Bookstore| Manager 2 (M. 2)| Signature Kitchen| Manager 3 (M. 3)| Toy R Us| Manager 4 (M. 4)| Kimberly-Clark Malaysia (Kotex)| Manager 5 (M. 5)| MediBiz| Manager 6 (M. 6)| Petronas Gas Berhad| Manager 7 (M. 7)| Skrine| Man ager 8 (M. 8)| SME Bank| Manager 9 (M. 9)| Bank Islam Malaysia Berhad| Manager 10 (M. 0)| Petronas Gas Berhad (KLCC)| Manager 11 (M. 11)| TM Berhad| Manager 12 (M. 12)| Rush Hati SdnBhd| For the first part of the interview, we examined which of the following managers practiced CSR in their respectable organizations. Based on their response, M. 1, M. 4, M. 6, M. 7, M. 8, M. 9, M10, and M. 11 proceeded with a positive feedback while M. 2, M. 3, M. 5, and M. 12 answered otherwise. Question 1: Does your organization practice corporate social responsibility? Table 2: The summary the respective answers from the 12 managers on question 1.Manager 1| Yes| Manager 7| Yes| Manager 2| No| Manager 8| Yes| Manager 3| No| Manager 9| Yes| Manager 4| Yes| Manager 10| Yes| Manager 5| No| Manager 11| Yes| Manager 6| Yes| Manager 12| No| The pattern of this question is that most of the Malaysian companies practice CSR in their organizations. The second question was posed for among the 12 managers who p erformed CSR in their organizations. The question asked was to investigate the motive of their companies in executing CSR, providing with them several choices of answers for this question.M. 1 claimed that the motive of his/her company conducting CSR is solely for the benefit of the society while M. 4 stated a different answer in which the company adopts CSR in order to create a long term value for stakeholders and to build a positive reputation and brand image. M. 5 also gave the same answer on building a positive reputation and branding image. In addition to that, M. 5 also stated other two motives of his/her company executing CSR which is to do the right thing and to contribute to long term sustainable development. Next, M. sincerely admitted that his/her company conducts CSR solely for profit maximization. Subsequently, M. 7 said that the reason of his/her company implementing CSR is to build a positive reputation and brand image while M. 8 claimed that his/her company’s motive is to create long term value for stakeholder. Then, M. 9 chose two answers from the choices which includes building a positive reputation and brand image and to do the right thing. Next, M. 10 claimed that his/her company has five motives in carrying out CSR which are; profit maximization, creating long term value for stakeholders, building a ositive reputation and brand image, doing the right thing, and contributing to long term sustainable development. M. 11 then chose five motives of his/her company conducting CSR which are; profit maximization, creating long term value for stakeholder, building a positive reputation and brand image, doing the right thing and contributing to long term sustainable development. Lastly, M. 12 said that all the choices given by us are relevant motives of conducting CSR. Question 2: What motivates your organization to execute corporate social responsibility?Table 3: The summary the respective answers from the 12 managers on question 2. Manager 1| Solely for the benefit of the society| Manager 2| -| Manager 3| -| Manager 4| To create long term value for stakeholder To build positive reputation and brand image| Manager 5| To build positive reputation and brand image To do the right thingTo contribute to long term sustainable development| Manager 6| Profit maximization| Manager 7| To build positive reputation and brand image| Manager 8| To create long term value for stakeholder|Manager 9| To build positive reputation and brand image to do the right things| Manager 10| To create long term value for stakeholderTo build positive reputation and brand imageTo do the right thingTo contribute to long term sustainable development | Manager 11| Profit maximizationto create long term value for stakeholderTo build positive reputation and brand imageTo do the right thingsTo contribute to long term sustainable development | Manager 12| All Business organizations worldwide would have their own business strategies and their strategies must not get strayed or derailed from their business principles or motives that is financial leverage or pecuniary advantage so all the facts which are given as options are significant for business strategies. |To conclude, building a positive reputation and brand image is the main motive that motivates the companies to implement CSR while there are no companies that conducted CSR to resemble others. Our last question was to examine the managers’ personal views whether CSR should be implemented by all organizations in Malaysia and if yes, why it should be implemented. All the managers agreed that CSR should be implemented by all organizations in Malaysia. Above and beyond, some of the managers gave common views on the reason why CSR should be carried out. M. 1, M. 4, M. 5, M. 6, M. 8, and M. 10 have the same opinion that CSR should be executed for the sake of giving back to the society. Next, M. 2, M. 3, and M. 1 proposed that organizations should conduct CSR in order to gain goo d reputation and brand image. In addition, M. 7 suggested that CSR is a means for major corporations to work together towards a better future for society. Plus, M. 9 gave opinion that CSR should not only be practiced by the organizations that work in line with the Islamic principles but also conventional organizations. Moreover, M. 10 claimed that the concept of CSR is quite similar with the concept of zakat. Next, M. 11 also gave four other relevant reasons; to be a GLC’s CSR, to create long term value for the stakeholders, indirectly boost revenue and to be a par ahead of other corporations. Finally, M. 2 recommended that the act of CSR should be treated as a voluntary action and government plays a significant role in ensuring the prosperity of the public. Question 3: Do you agree that Corporate Social Responsibility should be implemented in all organizations in the country? State your reasons why? Table 4: The summary the respective answers from the 12 managers on question 3. Manager 1| Yes, definitely. It’s every organization’s responsibility to give back to the less fortunate. | Manager 2| Yes, for the good reputation| Manager 3| Yes, for the trust and the good reputation for the company. Customer will have the positive view towards the company. | Manager 4| Yes, because it is every organization’s duty to give back to the society.It is much more than just taking part in a long term relationship with end users but to actually contribute back to its loyal customers. | Manager 5| Yes, because organizations should give back to the society especially for those profit making ones. It also builds a sense of belonging and responsibility towards the people and the environment where the organization is established. | Manager 6| Yes. All organizations should give back to the society especially in the area that they operate. They will then get the support and acceptance of the community around them. | Manager 7| Yes, because all major corp orations must work together towards a better future for the society. | Manager 8| Yes, because it’s good to give back to the society. | Manager 9| Yes.CSR does not only limit itself to organizations that work in line with the teachings of Islam, but to all corporations which include the conventional ones. | Manager 10| In general, yes. Where possible, organization should implement CSR. For all the positive values that it created, is it to the company, employee, and community or to the receiver. CSR is about giving back to the community and contribute to the development of others. Most of organization existences depend on the surrounding community and resources e. g. oil and gas company – base on the local resources, consumers or stakeholders. A better surroundings/resources, either physically or emotionally will contribute in strengthening ones position.In line with the â€Å"Energy Received, Energy Return† value. Spiritually, CSR practices are quite similar to the zakat concept. The more you received, the more you should return. More profit you make, bigger CSR it should be. | Manager 11| Fully Agreed. Reasons as follow: a) To build positive reputation and brand image b) Being GLC’s CSR is part of our culture c) To create long term value for stakeholder d) Indirectly to boost revenue and gain customer support e) To be at par or ahead of other corporate entity| Manager 12| All Yes.Corporate social responsibility must be classified as voluntary any attempt to make it compulsory is inappropriate. The government is to be held the sole responsible for the prosperity of the public citizen of this country. | In short, all the managers agreed that CSR should be implemented into their organization and also into the other organizations worldwide. DISCUSSION Multiple organizations from various kinds of background industries differ from its perspective on the implementation of CSR as its ethical duty towards the community. From the data collec ted, we have studied rigorously the outcome of interviewing 12 managers and were able to identify companies practicing CSR as opposed to non-practicing ones.Based on empirical performance, eight managers stated that its organization successfully conducts CSR (Manager 1, Manager 4, Manager 6, Manager 7, Manager 8, Manager 9, Manager 10, and Manager 11) while the remaining four (Manager 2, Manager 3, Manager 5, and Manager 12) have not had the opportunity to perform beneficial impacts toward the society. Although the results were in favour of CSR practicing organizations, it should be highlighted that these corporations are consisted of major branded companies where as the latter comprised of Small Medium Enterprise (SMEs) corporations. Based on our research, we have discovered that non practicing CSR companies (SME’s) justifies the study conducted by Siwar & Md Tareq (2009).They uphold the theory of SME’s to be underdeveloped and still in the working progress to grasp t he meaning of CSR and of its importance to the society today. Most of the SME’s among Malaysian organizations have no solid plan and structure of performing CSR as companies’ managers are still lacking in consciousness regarding the concept of CSR. On top of that, SME’s are in doubt of how big of an impact can its organization bring to the society as they are not likely to claim themselves as â€Å"corporate† (Holme, 2010). The third and final question posed to all respective managers resulted in a unanimous response that CSR should indeed be restored and carried out in all organizations throughout the country.Among the reasons stated by all following managers, we can part the answers based on two ethical conflicting views; stressing on the importance of giving back to the community for common basic social needs versus CSR motivated organizations’ with uplifting its brand image and reputation. Results illustrate that Manager 1, Manager 4, Manager 5 , Manager 6, Manager 8, and Manager 10 agree that CSR ought to be conducted for the benefit of the society where as Manager 2, Manager 3 and Manager 11 gave answers subjected to the positive aspects of gaining customer’s trust and loyalty when an organization withstands by a good reputation. According to the latter opinion, these managers believe that customer’s brand loyalty by enlarge relies on the ethical activities performed commercially by reputable named major companies.However, the concept of contributing back to the social, economic and environment by ethical responsible corporate management contrasts the view of Friedman (1970), who claims that the only social responsibility held by a certain organization is limited to using the resources efficiently and effectively for profit maximization. Many viewpoints exist in this study, including the conceptualization of the responsibilities of firms by Carroll (1979). Among the four social responsibilities brought forw ard by Carroll (1979), this conceptualization includes the economic responsibility of an organization to generate profits, provide jobs, and create products that consumers want (Galbreath, 2010).Indirectly, this substantiates Friedman’s (1970) theory that an organization’s interest of profit maximization does not necessarily disregard their responsibility as a firm in economic terms. In comparison to corporations which utilizes CSR as a means for gaining economic returns, organizations who are opinionated to provide beneficial impact to the society are at an ethical based level because its CSR activities are solely based on doing the right thing and enhancing the well-being of a society. Relating back to Carroll’s (1979) conceptualization of the responsibilities of firms, placing importance towards the social needs of the community is the ethical responsibility to meet other social expectations, such as respecting people’s moral rights and doing what is r ight and just (Galbreath, 2010).Through our findings, we were able to recognize the evident relationship between the main priorities of the organizations purpose in the performance of CSR and the sole personal views from the managers themselves regarding the influence of CSR in today’s corporate management. We extracted that Manager 4, Manager 5, and Manager 10 shared views that did not entirely coincide with its own corporation’s perspective pertaining to the importance of CSR. They firmly deem CSR to be a social obligation for all organizations in order to contribute back to the society in spite of its own corporate motive which states gaining a positive image and reputation as its main concern.With much relevance to our research, there are ways for us to extend our studies based on an Islamic perspective. In Islam, our actions are judged by our sincere motives (niyyah). It is narrated on the authority of Amirul Mu'minin, Abu Hafs ‘Umar bin al-Khattab, radiyall ahu ‘anhu, who said: I heard the Messenger of Allah, sallallahu ‘alayhi wasallam, say: â€Å"Actions are (judged) by motives (niyyah), so each man will have what he intended.. † [Al-Bukhari & Muslim] Based on the hadith, it is compulsory to conduct our daily activities in this world for the sake of Allah S. W. T. which includes our responsibility as a vicegerent in economic terms. CSR is a manifestation of Tawhidic paradigm, serving Allah through our Fardh’ Kifayah obligations.The shahadah shows us the conditions for accepting a deed or performing an action; one, it should be for the sake of Allah because He is the only One we worship, and two, it should be in accordance with the Shariah. Employees with authority in decision making must be honest and sincere as well as ethical in their motives especially when it concerns the well being of others. According to Imam al-Harawi, there are seven types of self-desires, one of which includes seeking the wealth of others. To abstain ourselves from this selfish nafs’, it is in our power to do righteous deeds as the more good deeds we do and hence get closer to Allah, the more sincere we will be. The implementation of CSR in business organizations gives us the chance to ensure that our responsibility as a khalifah in this world is performed in an ethical manner. LimitationWe recognized three limitations throughout the process of conducting this project paper. The first limitation is the number of managers to be interviewed. We intended to interview 15 managers but unfortunately we just managed to interview 12 managers. This is due to the second limitation which is time constraint. The process of searching the contacts of the managers to be interviewed and the procedures of making appointments with major companies’ managers required a lot of time. In addition, we took quite a lot of time to get the response from the managers which we interviewed through email. Lastly, we were limit ed by the poor response from the managers especially from the major companies. Some of them claimed they could not espond to our interview questions because the information is confidential to their company and most of the managers we interviewed through email failed to reply our email. Implications for Practice We propose that the practice of CSR by Malaysian companies should be in line with the CSR policy in which it is supposed to only focus on encouraging the positive impact towards the stakeholders and not for benefits to the company itself. Apart from that, Malaysia as a Muslim country, we recommend the Malaysian companies to revise the Tawhidic Paradigm concept which claims man as a vicegerent. Hence, the companies should treat act of CSR as part of their responsibility as vicegerent.Moreover, there is supposed to be government intervention in order to encourage the practice of CSR by SMEs. Implication for Theory Our study examines the practice of CSR in Malaysian companies. W e come into the theory that most of the Malaysian companies execute CSR because of their concern to contribute back to society and for the sake of their reputation and branding. Plus, this study adds on a new idea on the theory of CSR from the Islamic perspective. In short, CSR is already part of the basic Islamic concept; vicegerency. The foundations of the CSR’s notion from conventional theories came from the values and principles that have been central to Islam since the times of the Holy Prophet Muhammad S. W. T. Future ResearchWe advocate those who desire to do the similar studies to adopt the couple of methods below to conduct this study. * Interview on the managers from each company. * Survey on customers regarding their perspectives on CSR CONCLUSION Our study concerned on business ethics and corporate social responsibility. After pursuing through this study, we discovered mixed views on CSR concept. To conclude, there are generally two basic motives of CSR; ethical m otivation and instrumental motivation. Ethical motivation is to achieve the right thing to do. If the company treats CSR as a voluntary act rather than just a compliance based act and they conduct it for the sake of creating good society, it is considered as ethical motivation.In contrast, companies which consider CSR as an instrumental motivation tend to just to achieve an economic goal. They treat CSR as a means for profit maximization. According to our findings, most of the Malaysian companies take CSR as an instrumental motivation as their core motive in executing CSR to gain good reputation and branding image. Nevertheless, from the views of the managers of the companies, CSR should be done to give back to society. We desire this project paper to end as an article for IIUM journal. REFERENCES Adam, C. , & Zutshi, A. (2004). Corporates Social Responsibility:Why business should act responsible and be accountable.Australia Accounting Review, 14(3), 31-39. Burke, L. , & Logsdon, J. M. (1996). How corporate social responsibility pays off. Long Range Planning, 29(4), 495-502. 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