Essay on Vincent Van Goghs Starry Night at St. Rémy

Vincent Van Goghs Starry Night at St. Rà ©my Vincent van Goghs Starry Night at St. Rà ©my of June 1889, expresses the comforting power and spirituality of the infinite night sky over the humbler, earthly brand of nature through a synthesis of exceptional visual power, elements of religious allegory, and of modern spiritualism. This work is the product of van Goghs refusal to depict the purely imaginary, but willful manipulation of what is real in order to achieve a more powerful work, both visually and through symbolism and allegory. Starry Night is more powerful than van Goghs literal Agony of Christ would have been because, in separating itself from imagery that is strictly religious in its connotations, he was able to†¦show more content†¦The church is the only building that deviates from this approach, containing actual planes of color and evidencing a fairly complex outer structure. These features make the church the most motionless building of all by denying it the motion of the brush strokes and giving it the s olidity of a definite form. Calming blue and purple dominate the paintings color scheme, with moonlight, starlight and a band of colored light close to the horizon containing mostly yellows, along with points of red and orange. The moon itself is a yellow-orange, while the two spiraling bands in the sky are greenish-blue in hue. Green tints highlight the glows of all the celestial features and tint the plant life on the ground. Greys and reds are characteristic of the houses, with orange indicating houselights, and powder blue filling in the lines of the church tower. Finally, the writhing lines that define the dark green cypress lines are a rich reddish brown and near-olive green, causing it to emerge as a sharply defined profile against the vivid colors of the sky and purple-greens of the landscape below. Van Gogh was a naturalist who committed to representing the real. He refused to paint the imaginary; however, he was willing to challenge realistic depiction in order to express a mood orShow MoreRelatedAnalysis Of Van Gogh s Agony967 Words   |  4 PagesAnalysis of Van Gogh’s Agony In â€Å"Van Gogh’s Agony†, Lauren Soth proposes the argument that Starry Night by artist Vincent Van Gogh is more than just a landscape created from direct observation, but a nontraditional outlet for Van Gogh’s repressed religious beliefs that could not be expressed through traditional Christian imagery. However, Soth presents little convincing evidence from sources both primary and secondary to support this theory. Although some of the evidence may support his thesisRead MoreVan Gogh s Starry Night1671 Words   |  7 PagesIn Vincent Van Gogh’s Starry Night there are many aspects of the artwork that are symbolic of Van Gogh’s life struggles. It is easy for the viewer to assume that the aspects of Starry Night represent van Gogh’s time in the asylum, however, not all aspects represent his insanity and isolation. Starry Night is van Gogh’s representation of his biography inspired by his loss of faith, which can be seen and supporte d by the symbols of the church and the stars. It is fair to say van Gogh was not in aRead MoreThe Stars in Van Goghs World 774 Words   |  3 PagesThe Stars in Van Gogh’s World â€Å"I often think that the night is more alive and more richly colored than the day .† He demonstrated this ideal through his painting â€Å"The Starry Night,† one of the most iconic paintings of nineteenth century. Through this painting, Vincent van Gogh shared a very personal experience with the viewer. The nature of the night became a symbolic image to van Gogh. The representation of the small town resembles the small scale of human life. The Church points directly upwardRead MoreAnalysis Of Van Gogh s Agony By Lauren Soth And Under The Starry Night By Denis J. Billy Essay2419 Words   |  10 PagesOne of the most mysterious and thought-provoking images to date was painted in 1889 from a mental health institution in St. Remy, France by non-other than Vincent Van Gogh. The opulence of blues and yellows has the ability bring a viewer to its knees, mostly in a subconscious manner that evokes a kind of spiritual quest, perhaps one that Van Gogh was on himself. The Starry Night is still heavily contemplated and its meaning is still relatively unknown and quite debated, as is the man himself. InRead MoreVan Gogh And His Works2225 Words   |  9 PagesVan Gogh moved to Arles in 1888, where he wanted to start a colony of artists who would all live and create together (Department of European Paintings). This community did not actually come together because no one went to work with van Gogh. However, Vincent’s hero Paul Gauguin did visit and work with him. When van Gogh heard of this news, he became excited and optimistic. In preparation for Gauguin’s visit, he created a series of bright yellow sunflower paintings. It was his intention to decorateRead MoreComparison of Impressionist and Post-Impressionist Paintings1315 Words   |  5 PagesJatte,Vincent Van Goghs View of Arles-Orchard in Bloom with Poplars, and Paul Cezannes The Chatteau at Medan. These are some of the most noted Post-Impressionists (Tanaka, 2001, p. 201). Post-Imp ressionist paintings generally strove to be everything that Impressionist paintings were not, and attempted to forsake external influences of light, color, and reality for imagination and self-induced creativity. These works reflected a less objective and a more personal view of the world. Van Goghs workRead More Effect Of Postimpressionists On The Next Generation Essay5119 Words   |  21 PagesHenri Matisse, Vincent van Gogh, and others, and to have finally declared: quot;Oh, lets just call them post-impressionists; at any rate, they came after the impressionists.quot; The term was firmly established when Fry held a second show of postimpressionist art at the Grafton Galleries in 1912. The Postimpressionists The painters most closely associated with postimpressionism all took part in Frys first exhibition: Cà ©zanne, Seurat, Gauguin, Matisse, and van Gogh. Although

Impact of Affordable Care Act on Medicare Free Essays

What is the Impact of ACA on Medicare? Tyeisha Molina Managed Care and Insurance Professor Conway October 21, 2012 Abstract There are many changes being made by the Affordable Care Act which will have an impact on Medicare. Affordable Care Act makes Medicare stronger as well as assists the elderly with taking responsibility of their health outcomes. The act will provide essential free assistances which include preventive services, yearly wellness appointments and a fifty percent price reduction towards prescription drugs for the individuals that are in the coverage gap called the donut hole. We will write a custom essay sample on Impact of Affordable Care Act on Medicare or any similar topic only for you Order Now Medicare recipients can also work with their physicians to develop a personal prevention plan. Affordable Care Act impacts Medicare for the reasons that the elderly for no cost or little cost will receive more benefits than they have before. The intention of the act is to encourage improvement, trial analysis for forms of payment models and enhancements to the ways payments are made for basic health services, the promotion of patient centered support given by health institutions, reducing unnecessary inpatient stays and developing an incentive plan for practitioners, hospitals and additional health facilities so that the delivery of care is provided in an efficient manner. Affordable Care Act does not necessarily eliminate every issue associated with Medicare, but it is definitely a start. There are still changes that will have to be made in order to correct the continuing gaps amongst the amount of workforces that pay taxes into the Medicare and the amount of individuals that receive the assistance. There is also the issue of the increasing health care costs which will continue to jeopardize its purpose of being long term solution. Due to the ACA a lot more individuals will be able to afford health care benefits including safeguards which will assist them with keeping insurance at times when a critical health condition arises as well as managing ongoing health problems. The Affordable Care Act demonstrates actual enhancements for Medicare recipients presently as well as in the upcoming years. What is the Impact of ACA on Medicare? Preventive Services Crucial preventive services can currently be obtained by individual’s that are Medicare participates without a co-pay or deductible such as colonoscopies and breast exams. Enhancing availability to preventive services has the capability of improving detection of illnesses in the early stages and treatments which can possibly reduce the amount being spent and to improve the well-being of Medicare recipients for the long-term. Medicare was beginning to pay for additional preventive care services that were in accordance with the typical United States health care insurances as a measure to decrease the necessity of costly health care treatments in the future. â€Å"The Medicare Prescription Drug, Improvement and Modernization Act of 2003 provided that in the first six months which was amended to the first year of a person’s enrollment in Medicare Part B, that person is entitled to an initial preventive physical examination† (Bergthold 2012). The intention of the examination was to encourage healthy lifestyles and identify illnesses in advance to avoid them becoming worse. The exam consists of information, therapy, support services amongst other types of screens for cancer and testing. (Adamopoulos 2012) The Affordable Care Act has now added yearly wellness visits along with the existing exam. The wellness visits consist of an all-inclusive risk evaluation as well as a personal prevention plan. The evaluations will take into account the individual’s health history as well as their family’s history, different observations which include weight, blood pressure, mental deficiencies and extensive list of screening exams that extend to five or ten years. The benefits are covered by Medicare free of charge for participates of the plan and there also is no fee attached to the wellness visits. These services will also be available to participants of the traditional Medicare plan due to the Affordable Care Act. Due to the yearly wellness exams being available to every Medicare participate there should be an increased improvement in their medical status and it could possible decrease the Medicare’s program costs in the future. (Adamopoulos 2012) What is the Impact of ACA on Medicare? Prescription Drug Coverage Prescription drugs are a major category of health care costs for the majority of elderly people. In 2006, Medicare Part D began which covered prescription medication attached to it was a coverage gap called donut hole, but before this there was no coverage available for medications. Once the yearly deductible is paid the primary coverage part of the Medicare Part D program begins which obligated participates to contribute to twenty-five percent of the costs of their prescription medications. When required amount prescription drug amount has been reached which includes the amount Medicare pays and the participate pays which is $2,830 the participant enters the donut hole and then they are required to pay the full amount of the medication costs. A participate continues in the donut hole until they have reached medication costs of $6,440. Once that occurs the catastrophic level of prescription drug coverage begins and participate does not spend any more than five percent of the medication costs without any limitations. (Kaplan 2011) The abnormal structure was not equivalent to any type of health care funding agreement whether unrestricted or private in America or any other country. The program was created due to a collaboration of multiple unconnected governmental obligations. The first obligation was that the Medicare prescription program was in need of a reasonably lower yearly deductible to make sure the majority of participants saw individual benefits for being enrolled in the plan. The reason for this was due to a failure of a 1988 regulation made to the Medicare drug program. As a result an enrollee would have to volunteer for any new legislated Medicare prescription program which meant that if the enrollee had to volunteer for the program it was important for the majority of the recipients to be given some form of substantial assistance for participating in the program. (Kaplan 2011) The second obligation pertained to the circulation of the yearly prescription costs that followed the simple design for health costs which was normally the main part of the program’s expenses which were caused by a small number of the programs enrollees. The costs from the small amount of enrollees have the ability to be an enormous amount. Therefore, in order for the Medicare prescription program to offer most support for the participants that required it more than the catastrophic coverage had to have a lower co-pay amount attached to it. The model’s ending fee level has a five percent co-insurance obligation without a limit of on coverage. (Kaplan 2011) The last obligation was due to the administration directed by President Bush which concluded they were going to assign a specified amount that would go towards the new plan and nothing else. With the combining lower yearly out-of pocket costs with the addition of added benefit once the deductibles are reached, the limitless catastrophic coverage level along with a lower co-insurance fee requirement and the secure worldwide financial plan it was inevitable that changes had to be made. The change that occurred was the diminishing of the donut hole which was located between the start of the coverage and the catastrophic level. (Kaplan 2011) The last part of the Affordable Care Act relates to the prescription drugs which increases the cost for the higher earning individuals that are enrolled in the Medicare program. The Affordable Care Act has also increased the Part D payment the higher earning individuals have to pay in addition to the method of the raised payments that are required to pay for the Medicare Part B portion of the program. The modification has usually been labeled as a decrease in the payment funding given to the high earning enrollees, but its result on those elderly individuals that are part of this requirement is the identical increased once-a-month charges that are required for registration in the section of the plan. (Kaplan 2011) What is the Impact of ACA on Medicare? Skilled Nursing Home Initiatives Another impact made by the Affordable Care Act is to increase the information that is provided to enrollees pertaining to the long-term services provided in skilled nursing homes. There are additional proposals which support ethics courses for nursing homes staff members, but the primary objective of Affordable Care Act for the skilled nursing home initiative is to add main focus of the ACA’s nursing home initiatives is to require that additional skilled nursing home data be added into the current Nursing Home Compare link located on the Medicare site. The information is critical for individuals that are trying to consider placement in a nursing facility. Some of the information is currently available on Medicare’s website, but at times there is insufficient standardization which allows a potential tenant without difficulty assess prospective nursing homes. There are times when an elderly person has limited reasonable options for long-term care as well as need a facility in a short timeframe. (Urban 2012) The type of intentional shopping around for agencies which the new statute requirement seems to visualize is usually common for an assisted living facility rather than a nursing home. The obligation to have illegal violations as well as public fines to be openly revealed has the chance to put additional burden on restrictions which will enhance its defending ability. There are times when the information that is provided can cause incorrect understandings. Also, a suitable level of employee development that the facility requires will depend highly on how severe the occupants’ conditions are. The individuals that are highly informed will have the ability to comprehend the excellence of services being provided by a skilled nursing home based upon the added information the skilled nursing homes have to release. (Urban 2012) In conclusion, the Affordable Care Act health care reform has the ability to improve results as well as save additional revenue. Developing an enhanced Medicare plan and a health care Building an improved Medicare program and an improved health care distribution structure needs to be a collective effort. By allowing individuals to gain additional power with controlling their medical care as well as reinforcing the Medicare plan. The act gives extended coverage for services and an enhanced combination of services for individuals that are in need of care. References Adamopoulos, Helen. (2012). The Supreme Court Affordable Care Act Decision: Could it Mean Catastrophe for Medicare Advantage? Retrieved from http://medicarenewsgroup. com/context/understanding-medicare-blog/understanding-medicare-blog/2012/06/21/the-supreme-court-affordable-care-act-decision-could-it-mean-catastrophe-for-medicare-advantage-. Accessed on 13 October 2012. Bergthold, Linda. (2012). Seniors Are Asking†¦ What’s Next for Medicare? Retrieved from http://www. huffingtonpost. com/linda-bergthold/seniors-are-asking—what_b_1666779. html. Accessed on 13 October 2012. Kaplan, Richard L. (2011). Older Americans, Medicare, and the Affordable Care Act: What’s Really In It for Elders? Retrieved from http://www. asaging. org/blog/kaplan-older-americans-medicare. Accessed on 13 October 2012. Urban, Mike. (2012) Many already feel impact of Affordable Care Act. Retrieved from http://readingeagle. com/article. aspx? id=396360. Accessed on 13, October 2012. 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Kmart Australia Compliance Management Systems †Click to Solution

Question: Discuss about the Kmart Australia Compliance Management Systems. Answer: Synopsis Entities irrespective of their scale or nature have definite commitment and responsibilities towards their numerous stakeholders. As a result compliance management systems become crucial so as to operate as per the regulatory standards and to maintain the quality of its services. A sound Compliance Management Systems (CMS) help in managing risks and comes under the purview of the Board or Governing council of a respective entity. The paper has reviewed the CMS in practice at Kmart, one of the leading retailers in Australia. By the help of pertinent secondary data information has been gathered and their efficiency has been evaluated. The paper has finally outlined effective recommendations that will be helpful in improving the present state of affairs. Present Compliance Requirements The present internal compliance setup at Kmart can be stated to be a holistic one as it encompasses different policies aimed at diverse areas within the society as well as the organisation itself. Thus compliance requirements have been categorised into internal and external compliance practices. The employees working for the organisation are the ones who are influenced by internal frameworks and the level of compliance. Internal compliance area is human resource policies and other policies of safety within the workplace. The company believes in providing excellent shopping experience to their customers by promoting the human values (Need, 2006). The company adheres to frameworks implemented by the International Labour Organisation (ILO) both within Australia and other overseas locations. Ethical Sourcing Programme by the company illustrates the commitment by the company in respecting the labour codes and promoting human rights. The company also undertakes precaution to reduce risk fr om fire and related operational activities. Within external compliance parameters include compliance with the law, environmental compliance, record keeping and other associated areas. Measures of sustainability by the company include reducing energy usage, developing the community programme, developing strategies so as to promote eco-friendly operations and safeguarding the health and safety of the employees (Iraldo et l, 2009). The industry compliance requirements for Kmart stem from the Australian Consumer Law. Since the company is engaged in the retailing sector some of the key frameworks that are obligatory to operate include Competition and Consumer Act, 2010, Australian Consumer Law, Food Standards Code. Moreover the newly enacted Food and Grocery Code of Conduct is also an important law that needs to be abided by Kmart while dealing with suppliers (Bonazzi et al, 2009). Compliance Management Kmarts operations include general merchandise along with electrical photographic equipments. In the recent past there were several issues related to products and safety of operations. Moreover the company has come under scanner related to sourcing of the products. In this regard the audits carried out by the company indicate that the most common issues include working conditions in the factories as well as attempted bribes. The Workplace Health and Safety regulations in Australia require certain standards that are to be adhered to by the entities while operating. Some of the main areas covered by the Workplace Health and Safety Guidelines (WHS) are scalding from hot liquids/surface/steams, prevention of workplace discrimination and electrical safety (Darnall and Edwards, 2006). Thus it may be seen that the areas most affected include health and safety of the employees and product efficiency. Any such breaches in the compliance will attract penalty and therefore calls for effective mi tigation policies. Implications of non adherence to standards as prescribed by the government include fines and penalties. In cases that involve grave violations licenses may be cancelled. In case breach of standard is found related to safety standards a maximum fine of $1.1 million can be imposed. Companies are also required to comply with mandatory reporting failing which a maximum penalty of $ 16650 can be imposed. Australian Competition and Consumer Commission further direct the companies to immediately stop the circulation of the goods and removing it completely from the supply chain (King and Marks, 2008). Hence it may be seen that there are serious consequences for Kmart in case there is a breach. Apart from pecuniary impact the company will be seriously affected by the impact to the goodwill and brand image. Evaluation of Present Compliance system The company has implemented Ethical Sourcing Code and follow up audits are conducted so as to ensure adherence to the standards. Another initiative by Kmart is the UGR (Unwritten Ground Rules) that help in creating and maintain a high performance culture within the organisation. Apart from UGRs Kmart has implemented rigorous performance reviews, conferences, updates and learning programme to foster growth and harmonisaiton. In the year 2014 Kmart carried out 1120 audits in the factories of its suppliers (Kmart, 2016). Most common concerns that were identified by the audit were unwarranted overtime and deficient or incomplete records. Importance to product safety can also be gauged from the fact that the company carries out extensive testing of its products at laboratories. The company had recalled four products in 2015 and twelve in 2014. The retail industry is a highly competitive one and any form of negligence can lead to long term damage to an organisation. Kmart thrives to be the most respected retail organisation in Australia by the dint of effective compliance management system both internally and externally. It can be also mentioned that these checks and protections at Kmart is in sync with the organisational culture and value (Brenner, 2007). Research Process The research process carried out in understanding the compliance management system at Kmart was essentially a secondary research. Based on the existing articles on compliance management system the paper has articulated the existing compliance management framework as applicable in Australia. The paper has thoroughly analysed the reports published by Kmart in understanding the commitment of the company to sustainability and compliance. The research plan was developed after analysing certain strategy questions. These questions have been illustrated beneath: What types of sources are suitable for the topic What is the amount of research needed Establishing the category of materials permitted for the research Creating a timetable Budget for the research was estimated to be $ 100 AUD and it was allocated as per the requirement of the research. Recommendations Based on the findings from the report it may be seen that Kmart has been fairly successful in maintaining compliance within the operational sphere. However the compliance management of the company can be further improved by implementing some recommendations as outlined below: Increased investment in safety Researching the competitors Implementing compliance solutions like dashboard, organogram, compliance calendar etc. Greater participation from the leadership team Introduction An efficient compliance management system comprises of three interlinked elements. These elements are respective Board, compliance programme and compliance audit. The purpose of the implementation planning is to enhance the compliance management system at practice at Kmart. The onus of the planning will be on the personnel since they are the cornerstone of any business. Compliance committee will be established after due approval from the Board for implementing and coordinating the plan. As has been mentioned above there are three vital and interdependent elements within the compliance management system. With a view to promote further compliance within the operational sphere formation of a Compliance Committee has been envisaged (McLaughlin, 2007). The plan requires thorough participation from the different managers, officers and employees. Compliance Management System Overview An effective compliance management system comprises of procedures, training, monitoring and complaint redressing mechanism. As highlighted above compliance solutions in the form of organogram, dashboard and virtual compliance room will be immensely helpful in bolstering compliance practices in the organisation. It may be stated that a formal written compliance programme works well and acts as training and reference tool for different employees (Kothari, 2006). Kmart will also benefit from regular compliance assessment and monitoring. There are various compliance management applications that will help the company in mapping and monitoring the compliance processes across departments. As such the compliance management system comprises of components, documentation and information system. Implementation Support The process of implementation will encompass the elements of personnel, training, processes and administration. The Board of Directors has a significant role in ensuring sound implementation of the compliance management system. One of the significant problems that have been analysed by the audit programme is the cases of bribery. As such implementation of anti bribery programme will go a long way in ensuring success of the organisation (Racz et al, 2010). At the same time it may be opined that ensuring awareness among the employees is crucial in the success of the compliance management system at the organisation. The Compliance Committee, under the stewardship of the Chief Compliance Officer, will be responsible in putting the plan into action. An effective anti bribery programme will be the one that provides detailed workflows and complete integration so that it becomes easy for the officer to enable compliance management at various levels. Training of the associated personnel will be a key process in delivering the needed compliance system in the organisation. Administration process will encompass budgeting as well as resources required for sound implementation (Hopkins, 2011). The budgeting process is an important step and will include pre-budget, budgeting and post-budgeting sessions. The action schedule of the programme has been denoted by the following table: ID Task Name Duration July August September October November December 1 Determining Objectives 15 Days 2 Goal Setting and Commitment 15 Days 3 Project Cost Evaluation 1 Month 4 System Testing 15 Days 5 System Awareness Training 1 Month 6 Feedback on System Final Analysis 1Month One of the benchmarks within the compliance systems is the Australian Standard-3806. AS 3806 calls for developing, implementing and maintaining effective compliance programmes within public and private sector entities. The compliance management system as outlined in the above section caters to the AS 3806 standard since it enforces compliance by the company within the operational sphere. Other than AS 3806 the compliance system as fabricated adheres to the AS/NZS ISO 31000:2009 Risk Management principles and AS ISO 10002:2006 Guidelines for complaints handling. Implementation of the compliance system will ensure commitment from the top management since it will require the active participation of the board and its subsequent adherence by the employees and other staffs (Brenner, 2007). Moreover such implementation of the compliance system will help in aligning the company policies with the organisational goals. Executive Summary The paper has analysed the concept behind compliance management system and its subsequent application in one of the most popular organisations in Australia. From effective analysis of data it has been observed that the facet of compliance management system at Kmart is quite effective. However further scope exists for the company in improving the present compliance management system. Keeping in line with organisational mission and vision effective steps have been outlined that will help Kmart in ensuring compliances at various sites and workplaces. Successful compliance system calls for effective monitoring and at Kmart monitoring will involve the participation from the managers and the employees so as to make the process successful in the long run. Establishment of System The steps for the compliance management system at Kmart start with the active participation from the board. After the due approval from the board a Compliance Committee will be established that will be responsible for the implementation of the system at the organisation. Duties and roles will be assigned to key managers and personnel involved in the operations of the company. This will ensure that the programme is carried out without any glitch. Key Performance Indicators (KPI) will be further helpful in analysing the performances of the different individuals associated with the process (Zeng et al, 2007). Monitoring Once the system is implemented it is imperative for the organisation to measure the progress. As such the monitoring process will be helpful in scaling the performance of the system and help in devising necessary recourses so as to ensure organisational success. The process of monitoring can be bolstered by the implementation of technology. Another significant element in compliance management is that a compliance manager needs to have sufficient authority so as to access different departments and undertake corrective practices. Moreover constant training and instruction is necessary so as to make the compliance system a successful one (Bonazzi et al, 2009). Results and analysis Results and analysis forms an important part in enhancing the efficiency of the compliance system. Results and analysis can be drawn from number of complaints, feedbacks and customer response. By the implementation of the compliance system compliance issues, both internal and external, can be improved. For instance Kmart can witness greater adherence to Unwritten Ground Rules that will subsequently improve organisational efficiency and ensure competitive advantage. Safe working environment can also be promoted by virtue of compliance management system (Need, 2006) Conclusion The paper has discussed the issues related to compliance management system and its subsequent application in Kmart. Through effective identification of problem the role of compliance management system has been illustrated. From the discussion it can be observed that Compliance Management System is a continuous process and monitoring of the system at periods is crucial in the long term success of the compliance management system. Relevant standards within this domain have also been identified and recommendations have been outlined that can further bolster compliance management system at Kmart. References: Bonazzi, R., Hussami, L., Pigneur, Y. (2009). Compliance management is becoming a major issue in IS design. InInformation Systems: People, Organizations, Institutions, and Technologies(pp. 391-398). Physica-Verlag HD. Brenner, J. (2007). ISO 27001: Risk management and compliance.Risk management,54(1), 24. Darnall, N., Edwards, D. (2006). Predicting the cost of environmental management system adoption: the role of capabilities, resources and ownership structure.Strategic management journal,27(4), 301-320. Hopkins, A. (2011). Risk-management and rule-compliance: Decision-making in hazardous industries.Safety science,49(2), 110-120. Iraldo, F., Testa, F., Frey, M. (2009). Is an environmental management system able to influence environmental and competitive performance? The case of the eco-management and audit scheme (EMAS) in the European Union.Journal of Cleaner Production,17(16), 1444-1452. King, W. R., Marks, P. V. (2008). Motivating knowledge sharing through a knowledge management system.Omega,36(1), 131-146. Kmart (2016): Online accessed from https://www.kmart.com.au/social-responsibility accessed on 9/8/2016 Kothari, P., 2006.Integrated enterprise-level compliance and risk management system. U.S. Patent Application 11/407,838. McLaughlin Jr, M. J. (2007).U.S. Patent No. 7,206,805. Washington, DC: U.S. Patent and Trademark Office. Need, W. C. D. H. P. (2006). Human resource management: Gaining a competitive advantage. Racz, N., Weippl, E., Seufert, A. (2010, July). A process model for integrated IT governance, risk, and compliance management. InDatabases and information systems. Proceedings of the ninth international Baltic conference, Baltic DBIS(pp. 155-170). Zeng, S. X., Shi, J. J., Lou, G. X. (2007). A synergetic model for implementing an integrated management system: an empirical study in China.Journal of cleaner production,15(18), 1760-1767.