ACC 416 - Case Study ‘The Killing Fields’

University of Bahrain
College of Business Administration
Accounting Department
Financial Accounting Theory (ACC416)

Answer Sheet
Assessment Case Study (Individual)

Case Study Title ‘The Killing Field’

Weight 20%

Student Name

Student ID:

[ Please Convert the Answer Sheet to PDF Before Submission]

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ACC 416 - Case Study ‘The Killing Fields’

Question 1: After reading the case study, and adopting a legitimacy theory perspective,
explain: Why it might be possible that ‘cruel’ animal practices would be tolerated in some
countries, but not others

The double standards of empathizing with refugees in Ukraine while ignoring refugees from
countries in the Middle East, Africa and Latin America are "unacceptable". I refer here to the
Russian military operation in Ukraine, how it was dealt with, as well as in the other context, how
the Palestinian-Israeli issue is dealt with. The directive of the gloss is present in what was
addressed through the media, nor how the first Russian-Ukrainian people were and how they are
integrated into the other context of the Israeli occupation and how the same international
community views it as the first, if dealing in this way can only be due to interests The special
benefit that this international community itself makes incompetent to assume such global
responsibility is that it is “unacceptable to double standards and label civilian harm in Ukraine as
war crimes while allowing civilians to be harmed in Afghanistan, Iraq and Syria.” (Dr. James Zogby,
2022)

Reference:

By: Dr. James Zogby, Gulf News (2022). American double standards from Palestine to Ukraine.
[online] Akhbar-alkhaleej.com. Available at: http://www.akhbar
alkhaleej.com/news/article/1289372 [Accessed 21 May 2022].
DD
?
ACC 416 - Case Study ‘The Killing Fields’

Question 2: From a stakeholder theory perspective explain whether the animal welfare
groups in China are likely to affect the practices of the fur traders.

China is the world's largest livestock producer, with intensive livestock production quickly
increasing in response to rising demand. Animals are often transported vast distances to slaughter
because of the country's size and the geographical dispersion of livestock production systems.
Using utility ratings and adaptive conjoint analysis, this research evaluated how players in the
Chinese transport and slaughter industries perceive animal welfare concerns. Key issues were
discovered at an early workshop for specialists in the subject, and they were then included in a
questionnaire that was sent online to stakeholders. The lack of pre-slaughter stunning and
inability to maintain unconsciousness during the slaughter process disturbed stakeholders the
most, especially those with higher levels of education. Electrical stunning was deemed the best
way of stunning for all livestock species, whereas physical trauma was deemed the worst; for
cattle and sheep, stunning with a piercing captive bolt was deemed better to stunning with a
percussive captive bolt. Other major considerations were the quality of the travel and the
experience and attitudes of livestock employees. Cold stress was more of a worry than heat stress
and closed-sided vehicles. The value of loading facilities and travel duration was ranked in the
middle, while lairage and chicken-catching techniques were ranked last. Stakeholders with a high
degree of expertise and experience were more likely to recognize the relevance of particular
welfare problems, such as animals needing to stay standing throughout a voyage. As a result,
future training initiatives might concentrate on these welfare problems. Respondents working in
teaching and research within livestock production regarded the given animal welfare concerns as
more essential than those directly involved in livestock transport. These findings may be utilized
to influence the establishment of training programs, animal welfare research, certification, and
regulatory oversight in China to address animal welfare concerns in livestock transport and
slaughter.
ACC 416 - Case Study ‘The Killing Fields’

Question 3: Consider media agenda setting theory to explain whether you think that the
prominent four-page article appearing in the major Hong Kong newspaper could impact on
the views of Hong Kong residents?

The news media's ability to define a country's agenda and concentrate public attention on a few
critical public problems is enormous and well-documented. Not only do individuals get true
information about current events through the news media, but readers and viewers also learn
how important an issue is based on how much prominence it receives in the news. Newspapers
give several indicators of the importance of themes in the daily news, such as the lead item on
page one, various front page displays, huge headlines, and so forth. The opening story on the
broadcast, the quantity of time allocated to the subject, and other factors may all help determine
its importance. Day after day, these signals successfully convey the significance of each issue. To
put it another way, the news media can direct the public's attention to the limited number of
problems that shape public opinion. Walter Lippmann outlined the main elements of this effect in
his 1922 classic, Public Opinion, which opened with a chapter headed "The World Outside and the
World Within."

"We Have Images in Our Heads." As he pointed out, the news media are a significant source of
those mental images of the greater world of public events that are "out of reach, out of sight, and
out of mind" for most individuals. 1 The majority of what we know about the world comes from
what the media chooses to tell us. More precisely, the media's priorities substantially impact the
public's priorities as a consequence of this mediated perspective of the world. Aspects of the
media agenda become prominent in the public consciousness. The majority of social scientists
studying the news media's agenda-setting impact on the public have concentrated on public
concerns. A news organization's agenda may be discovered in its coverage of public topics over a
period of time, such as a week, a month, or a year. During this time period, whatever it is, a few
concerns are highlighted, some are lightly covered, and many are seldom or never acknowledged.
It's worth noting that the word "agenda" is only descriptive here. A news outlet "has an agenda"
that it constantly pursues as a deliberate aim has no negative connotation. The public media
agenda is the consequence of innumerable daily choices made by many individual journalists and
their supervisors concerning current events. Public opinion surveys that offer some form of the
long-running Gallup Poll question, "What is the most significant issue confronting our nation
today?" are often used to evaluate the public agenda — the focus of public attention.
Comparisons of the media agenda in the weeks leading up to these public opinion surveys provide
strong evidence of the news media's agenda-setting influence. In the first empirical study of this
agenda-setting influence, voters in Chapel Hill, North Carolina, were asked to name the most
important issues of the day, and their responses closely mirrored the pattern of news coverage in
the mix of newspapers, network television news, and news magazines available to them during
the previous month. 2 More than 300 hundred published studies have demonstrated the news
media's effect since that original research during the 1968 US presidential election. This data
includes a diverse range of study approaches, including several panel studies, time-series
analyses, and controlled laboratory trials. Social scientists typically compute the correlation
between the ranking of topics on the media agenda and the ranking granted those same issues on
the following public agenda to characterize the magnitude of this effect – and to simplify
comparisons from one study setting to another. This quantitative metric gives us a lot more clarity
in our comparisons, much as exact figures on a thermometer are better than merely stating it's
ACC 416 - Case Study ‘The Killing Fields’

colder today than it was yesterday. The great majority of correlations between how topics are
listed on the media agenda and how the public rates the significance of these same concerns are
+.50 or better. 3 That indicates a significant amount of power.
ACC 416 - Case Study ‘The Killing Fields’